Special Edition on Tax Policy during the COVID-19 Pandemic
The report provides an overview of the tax measures introduced during the COVID-19
crisis across almost 70 jurisdictions, including all OECD and G20 countries and 21
additional members of the OECD/G20 Inclusive Framework on Base Erosion and Profit
Shifting. It examines how tax policy responses have varied across countries and evolved
over the last year. It also offers some guidance as to how tax policy responses could
be adapted to address the short-term challenges countries face and outlines future
work that the OECD will be undertaking to help countries reassess their tax and spending
policies in the longer run.
The database on country tax measures during the COVID-19 pandemic compiles the tax measures that countries implemented, legislated or announced in 2020 and early 2021. Data was collected from 66 countries, including all OECD and G20 countries, and 21 additional Inclusive Framework on BEPS members that replied to the OECD Tax Policy Reform Questionnaire. It contains information on countries’ tax measures across corporate income taxes and other business taxes, personal income taxes and social security contributions, value added taxes and other consumption taxes, environmentally related taxes, property taxes and other taxes.
Tackling COVID-19: contributing to a global effort
With tax playing an important role in the response to the coronavirus (COVID-19) pandemic, the OECD has outlined a range of tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far. See latest tax policy, tax administration, tax policy and transfer pricing measures. For more information, visit the OECD's dedicated COVID-19 hub.