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		14.58	-8.4	-0.17	-3.36
Belgium		15.31	-7.51	0.13	-3
Canada		17.88	-5.98	0.7	-2.43
Chile		9.38	-15.16	-3.13	-6.23
Colombia		17.6	-14.54	-3.41	-6.71
Czechia		6.69	-10.81	-0.86	-4
Denmark		16.2	-3.95	1.61	-1.52
Estonia		18	0	3	0
Finland		17.8	-0.49	2.92	-0.18
France		6.7	-16.89	-3.69	-6.83
Germany		18.46	-9	-0.63	-3.85
Greece		7.76	-12.41	-1.63	-4.77
Hungary		-0.07	-10.27	-0.39	-3.46
Iceland		3.23	-15	-2.54	-5.63
Ireland		-3.15	-14.6	-1.94	-5
Israel		21.07	0	3.15	0
Italy		11.77	-10.38	-2.51	-4.31
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		16.73	-7.12	0.38	-2.88
New Zealand		17.33	-8.61	-0.28	-3.59
Norway		9.4	-10.83	-1	-4.17
Poland		-2.66	-17.6	-4.32	-6.52
Portugal		11.06	-16.98	-4.57	-7.44
Slovak Republic		6.13	-13.08	-1.85	-4.97
Slovenia		6.59	-10.83	-0.89	-4.01
Spain		8.41	-14.53	-2.64	-5.81
Sweden		13.24	-5.6	1	-2.12
Switzerland		18.11	0	3.14	0
Türkiye		17.99	-2.66	1.94	-1.04
United Kingdom		9.99	-7.28	0.37	-2.7
United States		21.57	-2.04	2.33	-0.83
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	9.75	-1.46	2.49	-0.5
	Malta	27.51	0	1.16	0
	Romania	9.95	-4.68	1.41	-1.67
	Russia	..	..	..	..
	South Africa	17.34	-7.29	0.14	-3
	Thailand	9.16	-9.08	-0.31	-3.4

Data extracted on 30 Nov 2023 07:40 UTC (GMT) from OECD.Stat

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