Effective tax rates for income based tax incentives - Corporate tax in India

India: Effective tax rates for income based tax incentives - Corporate tax was 41.83 Percentage of taxable income in 2016. ▬ Flat

Latest (2016)
41.83 Percentage of taxable income
Change on year
unchanged
World rank
1st
of 41 countries
All-time high
45.74 Percentage of taxable income
in 2000
All-time low
31.16 Percentage of taxable income
in 2002
Years of data
17
2000–2016

Effective tax rates for income based tax incentives - Corporate tax in India, 2000–2016

010203040502000200820162000: 45.7 Percentage of taxable income2001: 45.3 Percentage of taxable income2002: 31.2 Percentage of taxable income2003: 39.1 Percentage of taxable income2004: 38.6 Percentage of taxable income2005: 37.5 Percentage of taxable income2006: 37.5 Percentage of taxable income2007: 39.2 Percentage of taxable income2008: 39.5 Percentage of taxable income2009: 39.5 Percentage of taxable income2010: 38.7 Percentage of taxable income2011: 37.9 Percentage of taxable income2012: 37.9 Percentage of taxable income2013: 39.5 Percentage of taxable income2014: 41.4 Percentage of taxable income2015: 41.8 Percentage of taxable income2016: 41.8 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

The most recent figure for effective tax rates for income based tax incentives - corporate tax in India is 41.83 Percentage of taxable income, measured in 2016.

Compared with earlier readings it is up 11.5% over ten years.

Over the whole period, effective tax rates for income based tax incentives - corporate tax in India peaked at 45.74 Percentage of taxable income in 2000 and was at its lowest, 31.16 Percentage of taxable income, in 2002.

That places India 1st out of 41 countries with data for 2016, putting it in the top 10%.

Effective tax rates for income based tax incentives - Corporate tax in India, year by year

Annual values for Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate in India, 2000 to 2016.
Year Percentage of taxable income Change
2000 45.74 Percentage of taxable income
2001 45.28 Percentage of taxable income -1.0%
2002 31.16 Percentage of taxable income -31.2%
2003 39.15 Percentage of taxable income +25.6%
2004 38.62 Percentage of taxable income -1.4%
2005 37.5 Percentage of taxable income -2.9%
2006 37.5 Percentage of taxable income +0.0%
2007 39.22 Percentage of taxable income +4.6%
2008 39.46 Percentage of taxable income +0.6%
2009 39.46 Percentage of taxable income +0.0%
2010 38.67 Percentage of taxable income -2.0%
2011 37.88 Percentage of taxable income -2.0%
2012 37.88 Percentage of taxable income +0.0%
2013 39.46 Percentage of taxable income +4.2%
2014 41.4 Percentage of taxable income +4.9%
2015 41.83 Percentage of taxable income +1.0%
2016 41.83 Percentage of taxable income +0.0%

Biggest year-on-year movements

Years where Effective tax rates for income based tax incentives - Corporate tax in India changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.

YearChange FromTo
2002 -31.2% 45.28 Percentage of taxable income 31.16 Percentage of taxable income
2003 +25.6% 31.16 Percentage of taxable income 39.15 Percentage of taxable income

Averages by decade

DecadeAverage LowestHighest Years
2000s 39.31 Percentage of taxable income 31.16 Percentage of taxable income 45.74 Percentage of taxable income 10
2010s 39.85 Percentage of taxable income 37.88 Percentage of taxable income 41.83 Percentage of taxable income 7

Countries ranked near India

  1. 2 United States of America 33.96 Percentage of taxable income compare
  2. 3 Belgium 31.4 Percentage of taxable income compare
  3. 4 Colombia 30.55 Percentage of taxable income compare
  4. 4 Argentina 30.55 Percentage of taxable income compare
  5. 4 Malta 30.55 Percentage of taxable income compare

See the full ranking of 49 places →

More economy & growth data for India

All data for India →

Frequently asked questions

What is effective tax rates for income based tax incentives - corporate tax in India?
Effective tax rates for income based tax incentives - corporate tax in India was 41.83 Percentage of taxable income in 2016, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates for income based tax incentives - corporate tax recorded in India?
The highest recorded value was 45.74 Percentage of taxable income in 2000.
What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in India?
The lowest recorded value was 31.16 Percentage of taxable income in 2002.
How does India rank for effective tax rates for income based tax incentives - corporate tax?
India ranks 1st out of 41 countries with data for 2016.
Is effective tax rates for income based tax incentives - corporate tax rising or falling in India?
Over the last ten years it is up 11.5%. The long-run trend across the full record is flat.
Where does this India data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates for income based tax incentives - Corporate tax in India. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 15 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-effective/india/

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About this data

Indicator
Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
49 places, 927 data points, 2000–2025
Last refreshed

This table reports synthetic tax policy indicators that capture the effect of income-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.