Effective tax rates for expenditure based tax incentives - Corporate in United Kingdom of Great Britain and Northern Ireland
United Kingdom of Great Britain and Northern Ireland: Effective tax rates for expenditure based tax incentives - Corporate was 14.46 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates for expenditure based tax incentives - Corporate in United Kingdom of Great Britain and Northern Ireland, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates for expenditure based tax incentives - corporate in United Kingdom of Great Britain and Northern Ireland stood at 14.46 Percentage of taxable income. That is the highest value across all 7 years on record.
Compared with earlier readings it is up 21.5% over ten years.
That places United Kingdom of Great Britain and Northern Ireland 25th out of 50 countries with data for 2025, putting it in the middle of the range.
Effective tax rates for expenditure based tax incentives - Corporate in United Kingdom of Great Britain and Northern Ireland, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 11.9 Percentage of taxable income | — |
| 2020 | 11.46 Percentage of taxable income | -3.7% |
| 2021 | 11.29 Percentage of taxable income | -1.5% |
| 2022 | 11.29 Percentage of taxable income | +0.0% |
| 2023 | 14.46 Percentage of taxable income | +28.1% |
| 2024 | 14.46 Percentage of taxable income | +0.0% |
| 2025 | 14.46 Percentage of taxable income | +0.0% |
United Kingdom of Great Britain and Northern Ireland compared with similar countries
- United Kingdom of Great Britain and Northern Ireland's 14.46 Percentage of taxable income is above the median for high income countries, which is 12.71 Percentage of taxable income, 1.1× the median. (40 countries reporting)
- United Kingdom of Great Britain and Northern Ireland's 14.46 Percentage of taxable income is above the median for Europe & Central Asia, which is 10.17 Percentage of taxable income, 1.4× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 11.9 Percentage of taxable income | 11.9 Percentage of taxable income | 11.9 Percentage of taxable income | 1 |
| 2020s | 12.9 Percentage of taxable income | 11.29 Percentage of taxable income | 14.46 Percentage of taxable income | 6 |
Countries ranked near United Kingdom of Great Britain and Northern Ireland
- 22 South Africa 17.15 Percentage of taxable income compare
- 23 Netherlands 16.73 Percentage of taxable income compare
- 24 Belgium 15.32 Percentage of taxable income compare
- 26 Sweden 13.12 Percentage of taxable income compare
- 27 Austria 12.74 Percentage of taxable income compare
- 28 Finland 12.69 Percentage of taxable income compare
More economy & growth data for United Kingdom of Great Britain and Northern Ireland
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.14 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.42 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 86.93 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0217 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1,251 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 76.63 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 691.49 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0191 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,103 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 22.77 % change on previous year (2025)
All data for United Kingdom of Great Britain and Northern Ireland →
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in United Kingdom of Great Britain and Northern Ireland?
- Effective tax rates for expenditure based tax incentives - corporate in United Kingdom of Great Britain and Northern Ireland was 14.46 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in United Kingdom of Great Britain and Northern Ireland?
- The highest recorded value was 14.46 Percentage of taxable income in 2023.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in United Kingdom of Great Britain and Northern Ireland?
- The lowest recorded value was 11.29 Percentage of taxable income in 2021.
- How does United Kingdom of Great Britain and Northern Ireland rank for effective tax rates for expenditure based tax incentives - corporate?
- United Kingdom of Great Britain and Northern Ireland ranks 25th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in United Kingdom of Great Britain and Northern Ireland?
- Over the last ten years it is up 21.5%. The long-run trend across the full record is rising.
- Where does this United Kingdom of Great Britain and Northern Ireland data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.