Highlights
Discover key findings and guidance for policymakers in the high-level overview.
Data
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.
BACKGROUND
In April 2020, in response to a request of Saudi Arabia's G20 Presidency, the OECD published guidance and a compendium of the 700 measures that countries had already taken or were considering in the report Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience. In response to a request of Italy's G20 Presidency, the OECD provided an updated report to G20 Finance Ministers and Central Bank Governors in April 2021, which was first published as Annex A to the OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors.
Related reading
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.
Further information
