OECD Publishes Tax Policy Reforms Report for 2025

On September 8, the OECD presented the 2026 edition of its annual publication “Tax Policy Reforms: OECD and Selected Partner Economies”, which overviews 2025 tax reforms across OECD members and partners, 95 jurisdictions in total.

Key observations:

– Revenue-raising personal income tax measures in 2025 were progressive, including higher top rates and reforms to the taxation of capital income. Many countries continued to introduce base-narrowing reforms in response to higher price levels and aimed at supporting low- and middle-income households.

– For the third consecutive year, the average combined corporate income tax rate remained stable. While a similar number of jurisdictions raised and reduced their CIT rates in 2025, the increases tended to be larger than the decreases.

– More jurisdictions extended value added tax collection obligations for non-resident suppliers and online platforms. Some countries moved certain goods and services in and out of reduced rate bands or changed the reduced rates themselves in 2025. In some cases, countries consolidated their reduced VAT rates to simplify the system, better target relief and, in some cases, raise additional revenue.

– Property tax reforms remained less frequent than reforms in other tax areas, but in 2025 they were aimed at revenue mobilization, especially through immovable property taxes. At the same time, governments continued to introduce targeted relief measures for housing affordability in the context of high property prices and rental costs.

Tax Policy Reforms 2026: OECD and Selected Partner Economies