Corporate income tax (CIT) revenues remained at historically high levels in 2023, while corporate tax rates have broadly stablised, according to the 2026 edition of OECD Corporate Tax Statistics released today.
Across 135 jurisdictions for which data is available, CIT revenues accounted for 17.3% of total tax revenues and 3.5% of GDP on average. While slightly lower than in 2022, these levels remain above pre-pandemic levels and earlier historical peaks. Corporate tax revenues continue to represent an important source of public finances, particularly in developing economies.
Over the longer term, corporate tax revenues as a share of GDP have converged across income groups. In low-income jurisdictions, CIT revenues increased from 0.8% of GDP in 2000 to 3.1% in 2023, approaching the average level in high-income jurisdictions of 3.6%.
Large mulinational enterprises (MNEs) are a key source of corporate tax revenue, contributing an average of 44.5% of total corporate tax revenues in 2023, up from 42.8% in 2017 across the 60 jurisdictions providing Country-by-Country Reporting (CbCR) data.
The data also show continued stabilisation of statutory corporate income tax rates. The average statutory CIT rate across Inclusive Framework jurisdictions has remained broadly unchanged at around 21.2% between 2020 and 2026, following a prolonged decline from significantly higher levels in the early 2000s.
The publication includes an expanded set of anonymised and aggregated CbCR statistics, covering the activities of nearly 9 400 MNE groups headquartered in more than 60 jurisdictions. The enhanced dataset provides new insights into how revenues, profits and taxes are distributed across jurisdictions and among different categories of MNEs.
Indicators derived from the CbCR data continue to point to strong growth in global MNE profits and tax revenues. At the same time, some evidence points to ongoing mismatches between the location of profits and observed markers of MNE activity (tangible assets, number of employees). While some high-level indicators of mismatches show a slight increase in recent years, they remain below earlier peaks and continue to be substantially higher in investment hubs than in other jurisdictions.
The 2026 edition of Corporate Tax Statistics provides internationally comparable information on corporate tax systems in more than 170 countries and jurisdictions, including corporate tax revenues, statutory and effective tax rates, R&D tax incentives, withholding taxes, tax treaties and the implementation of BEPS measures.
To access the OECD Corporate Tax Statistics data, visit: https://www.oecd.org/en/data/datasets/corporate-income-tax-rates-database.html.
For further information, please contact the Communications Office in the OECD Centre for Tax Policy and Administration.