Effective tax rates for R&D

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Year
Indicator		Effective Average Tax Rate for R&D	Preferential tax treatment to R&D (EATR)	Cost of R&D Capital	Preferential tax treatment to R&D (Cost of Capital)
Indicator
Country
Australia		22.69	-4.8	1.15	-2.06
Austria		14.55	-8.4	-0.18	-3.36
Belgium		15.48	-7.32	0.19	-2.93
Canada		17.88	-5.98	0.7	-2.43
Chile		9.22	-15.33	-3.2	-6.3
Colombia		13.93	-14.54	-3.07	-6.32
Czech Republic		6.46	-10.78	-0.94	-3.99
Denmark		16.2	-3.94	1.61	-1.52
Estonia		18	0	3	0
Finland		18.12	-0.16	3.05	-0.06
France		8.28	-17.64	-4.24	-7.39
Germany		18.49	-9	-0.62	-3.85
Greece		7.64	-12.54	-1.68	-4.82
Hungary		-1.21	-11.4	-0.77	-3.85
Iceland		3.23	-15	-2.54	-5.63
Ireland		-3.15	-14.6	-1.94	-5
Israel		20.8	-0.28	3.04	-0.11
Italy		11.73	-10.59	-2.53	-4.4
Japan		19.19	-8.14	-0.24	-3.47
Korea		24.04	-1.14	2.71	-0.47
Lithuania		-2.59	-16.21	-2.68	-5.72
Latvia		18	0	3	0
Luxembourg		22.87	0	3.17	0
Mexico		25.94	-1.36	2.55	-0.58
Netherlands		15.92	-7.2	0.37	-2.88
New Zealand		17.33	-8.61	-0.28	-3.59
Norway		9.4	-10.83	-1	-4.17
Poland		4.18	-10.76	-1.79	-3.98
Portugal		7.61	-16.98	-6.08	-7.44
Slovak Republic		-6.47	-25.68	-6.64	-9.75
Slovenia		6.59	-10.83	-0.89	-4.01
Spain		8.41	-14.53	-2.64	-5.81
Sweden		13.25	-5.6	1	-2.12
Switzerland		18.1	0	3.14	0
Türkiye		18.45	-2.62	1.38	-1.05
United Kingdom		11.33	-5.94	0.86	-2.2
United States		20.11	-3.45	1.76	-1.4
Non-OECD Economies		..	..	..	..
Non-OECD Economies	Argentina	27.55	0	3.24	0
	Brazil	20.01	-11.13	-1.81	-5.06
	Bulgaria	9.15	0	3.05	0
	China (People's Republic of)	11.7	-11.14	-1.32	-4.46
	Croatia	12.57	-3.78	1.67	-1.38
	Cyprus	10.12	0	2.61	0
	Malta	27.51	0	1.16	0
	Romania	9.95	-4.68	1.41	-1.67
	Russia	..	..	..	..
	South Africa	17.99	-7.56	-0.01	-3.15
	Thailand	9.92	-8.33	-0.03	-3.12

Data extracted on 02 Oct 2023 14:24 UTC (GMT) from OECD.Stat

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