OECD Publishes Corporate Tax Statistics Report for 2026

On July 21, OECD published its 2026 edition of the Corporate Tax Statistics publication, organization’s main document summarizing data on corporate taxation and base erosion and profit shifting (BEPS) practices. It includes data on corporate tax rates, revenues, effective tax rates, tax incentives for research and development and innovation, withholding taxes, and Country-by-Country reporting. The 2026 edition contains aggregated CbCR data on the activities of almost 9 400 MNEs in 60 jurisdictions.

Key foundings of the report:

● The contribution of corporate tax revenues to overall tax revenues remained elevated in 2023 after the increase of 2022. In 2023, the share of corporate tax revenues as a percentage of total tax revenues decreased 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 decreased from 3.6% to 3.5% on average.

● 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 MNEs are a key source of corporate tax revenue contributing an average of 44.5% of total corporate tax revenues in 2023.

● There is continued tendency of stabilization of corporate tax rates. Statutory corporate income tax rates (STRs) remained stable in 2020-2026. From 2020 to 2026, the average STR of 21.2% has remained stable in 2020 and 2026 (with slight yearly variations throughout the period).

● Tax subsidies for R&D investments remain relatively stable, with a slight increase in subsidies through income-based tax incentives in the last year. 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 pressure.

● Mismatches between the location of profits and observed markers of multinational activity remain, and they are higher in investment hubs than in other jurisdictions. While this could occur because of BEPS implementation, the report states that these data may be affected by turbulence in the global economy during 2023.

OECD Corporate Tax Statistics 2026