Corporate Tax Statistics is an OECD flagship publication on corporate income tax, providing comprehensive data on corporate taxation, multinational enterprise group (MNE) activity, and base erosion and profit shifting (BEPS) practices. It supports the measurement and monitoring of tax avoidance through a wide range of indicators, including data on corporate income taxes, corporate tax rates, revenues, effective tax rates, and tax incentives for research and development (R&D) and innovation. The publication also includes anonymised and aggregated country-by-country reporting (CbCR) data providing an overview on the global tax and economic activities of thousands of MNEs. The 2026 edition covers anonymised and aggregated CbCR data on the activities of almost 9 400 MNEs headquartered in over 60 jurisdictions and includes improved geographical breakdowns for many jurisdictions. These continuing improvements allow for a more detailed and robust analysis of the distribution of key financial variables, such as profits, revenues and taxes across jurisdictions.
Corporate Tax Statistics 2026
Abstract
Executive summary
Corporate Tax Statistics is an annual publication intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS). This includes data on corporate tax rates, revenues, effective tax rates, and tax incentives for research and development (R&D) and innovation, withholding tax rates and tax treaties, Intellectual Property (IP) regimes, and BEPS Actions. Corporate Tax Statistics also includes anonymised and aggregated Country-by-Country Reporting (CbCR) data providing an overview on the global tax payments and economic activities of thousands of multinational enterprise groups operating worldwide. The main findings of the report are as follows:
The contribution of corporate tax revenues to overall tax revenues remained elevated in 2023 following the increase observed in 2022. In 2023, the share of corporate tax revenues as a percentage of total tax revenues decreased slightly from 17.8% to 17.3% on average across the 135 jurisdictions covered in the database, and the share of these revenues as a percentage of Gross Domestic Product (GDP) decreased slightly from 3.6% to 3.5% on average. However, levels remained elevated relative to 2021 values.
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%.
The share of revenues raised from large MNEs has increased in recent years. Large 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 CbCR data.
There is continued evidence of stabilisation of corporate tax rates. Statutory corporate income tax rates (STRs) remained stable over the period between 2020 and 2026, arresting the downward trend of the last two decades, though average STRs remain at levels well below historic averages. From 2020 to 2026, the average STR has remained stable with a rate of 21.2% in 2020 and 2026 (with slight yearly variations throughout the period). The average combined (central and sub-central government) STR for all Inclusive Framework jurisdictions covered declined from 28.0% in 2000 to 21.5% in 2019.
Tax subsidies for R&D investments remain relatively stable, with a slight increase in subsidies through income-based tax incentives in the last year. The generosity of expenditure-based tax incentives for R&D have stabilised in recent years, with the average subsidy reducing EATRs for R&D by 34.8% in 2025. The uptick in income-based tax support relates to the introduction of some new regimes and increase in generosity of some others, although generosity was curtailed in other countries. R&D tax incentives are often used to promote R&D and innovation activity in the jurisdiction, though some tax incentives may also result from competitive pressures to attract highly mobile intangibles.
There remains suggestive evidence of mismatches between the location of profits and observed markers of multinational activity. 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. While this could reflect continuing BEPS behaviour, the report notes that these data may be affected by turbulence in the global economy during high inflation periods in 2023.
The 2026 edition of Corporate Tax Statistics contains more data than earlier editions. It now includes anonymised and aggregated CbCR data on the activities of almost 9 400 MNEs worldwide headquartered in 60 jurisdictions, with improved geographical breakdowns for many jurisdictions. The continuing improvement in the dataset allows for a more detailed and robust analysis of how financial variables such as profits, revenues and taxes are distributed across jurisdictions.
