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Taxation - Summary of Reconciliation of Effective Tax Rate (Detail)

12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Schedule of Reconciliation of Effective Tax Rate [Line Items]

Computed rate of tax

^[1]

23.00%

24.00%

25.00%

Incentive tax credits

(2.00%)

(2.00%)

(3.00%)

Withholding tax on dividends

2.00%

3.00%

2.00%

Expenses not deductible for tax purposes

1.00%

1.00%

1.00%

Irrecoverable withholding tax

1.00%

1.00%

1.00%

Income tax reserve adjustments - current and prior year

(1.00%)

1.00%

Transfer to/(from) unrecognised deferred tax assets

(2.00%)

Others

(1.00%)

1.00%

(1.00%)

Underlying effective tax rate

23.00%

26.00%

26.00%

Non-underlying items within operating profit

^[2]

(1.00%)

Taxes related to the UK tax audit of intangible income and centralised services

1.00%

Impact of Spreads disposal

^[2]

(4.00%)

Taxes related to the reorganisation of our European business

^[2]

2.00%

Effective tax rate

25.00%

28.00%

21.00%

[1]	The computed tax rate used is the average of the standard rate of tax applicable in the countries in which Unilever operates, weighted by the amount of underlying profit before taxation generated in each of those countries. For this reason, the rate may vary from year to year according to the mix of profit and related tax rates.
[2]	See note 3 for explanation of non-underlying items.

X

- Definition

The applicable income tax rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2020-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
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X

- Definition

The tax expense (income) divided by the accounting profit. [Refer: Accounting profit]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2020-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard
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X

- Definition

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
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- Definition

Tax rate effect impact of business restructuring

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X

- Definition

Tax rate effect impact of spreads disposal.

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X

- Definition

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from incentive tax credit.

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- Definition

Tax rate effect of income tax reserve adjustments current and prior periods.

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Tax rate effect of intangible income and centralised services.

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- Definition

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from irrecoverable withholding tax.

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Tax rate effect of non-underlying items within operating profit.

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- Definition

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from transfer to/(from) unrecognised deferred tax assets.

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The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from withholding tax on dividends.

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Tax rate effect others.

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- Definition

Underlying effective tax rate.

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