Dataset
<p><strong>Investment Tax Incentives Database (ITID)</strong></p> <p><strong>The complete dataset for all countries, dimensions and years can be downloaded here: <a href="https://webfs-ctp.oecd.org/files/.Stat/DF_CTS/oecd_itid_database.xlsx">OECD Investment Tax Incentives Database</a></strong></p> <p>The OECD Investment Tax Incentives Database provides information on the design, targeting and governance of investment tax incentives in more than 70 economies, primarily developing and emerging. The database covers incentives provided through the corporate income tax (CIT) system at the central government level. Further details on the methodology, scope and data classification are available in <a href="https://www.oecd.org/en/publications/building-an-investment-tax-incentives-database_62e075a9-en.html">Building an Investment Tax Incentives Database</a>. Key findings and cross-country comparisons can also be explored through the <a href="https://www.oecd.org/en/data/dashboards/investment-tax-incentives.html">interactive Dashboard.</a></p> <p>The ITID database is available for two reference years: 2022 (52 economies) and 2024 (71 economies).</p> <p><To facilitate exploration, the data are organised into five main dimensions:</p> <ul> <li>Design features describe how tax relief is provided, including the type of incentive, its duration and key characteristics.</li> <li>Eligibility conditions captures the eligibility criteria that investors or projects must meet to qualify for an incentive.</li> <li>Legal basis documents the legal provisions governing the incentive, including relevant dates.</li> <li>Sustainable development (SD) areas identify incentives whose design features are linked to specific SD areas.</li> <li>Sector targeting identifies when incentives target specific economic sectors.</li> </ul>
oecd-sdmx:DSD_ITID@DF_ITID_SUS
OECD.CTP.TPS