OECD: Corporate tax statistics 2026
Includes anonymized and aggregated country-by-country (CbC) reporting data
The Organisation for Economic Cooperation and Development (OECD) today released the 2026 edition of OECD Corporate Tax Statistics, providing comprehensive data on corporate taxation, multinational enterprise (MNE) group activity, and base erosion and profit shifting (BEPS) practices.
The publication includes data on corporate tax rates, revenues, effective tax rates (ETRs), tax incentives for research and development (R&D) and innovation, withholding tax rates and income tax treaties, intellectual property (IP) regimes, and BEPS actions.
The publication also includes anonymized and aggregated country-by-country (CbC) reporting data, providing an overview of the global tax and economic activities of thousands of MNEs operating worldwide. The CbC reporting data points to a slight increase in ongoing mismatches between the location of profits and observed markers of MNE activity (e.g., tangible assets and the number of employees), but it remains below earlier peaks and continues to be substantially higher in investment hubs than in other jurisdictions.