Corporate Tax Statistics is an annual publication intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS). This includes data on corporate tax rates, revenues, effective tax rates, and tax incentives for research and development (R&D) and innovation, withholding tax rates and tax treaties, Intellectual Property (IP) regimes, and BEPS Actions. Corporate Tax Statistics also includes anonymised and aggregated Country-by-Country Reporting (CbCR) data providing an overview on the global tax and economic activities of thousands of multinational enterprise groups operating worldwide.
This year’s publication includes several expansions to the available data. The 2025 edition contains a new disaggregation of CbCR data by multinational enterprise (MNE) group size, as measured by unrelated party revenues, and by tax jurisdiction. New data on BEPS Actions 2 and 12 on hybrid mismatch arrangements and Mandatory Disclosure Rules (MDR), as well as an expansion in the coverage of the data on Effective Tax Rates (ETR) are also included. The main findings of the report are as follows:
The contribution of corporate tax revenues to overall tax revenue shows strong year-on-year increases. In 2022, the share of corporate tax revenues in total tax revenues increased almost two percentage points from 15.9% to 17.8% on average across the 131 jurisdictions covered in the database, and the share of these revenues as a percentage of Gross Domestic Product (GDP) increased from 3.1% to 3.6% on average.
The share of revenues raised from large MNEs has increased. Large MNEs contributed an average of 47.1% of total corporate tax revenues in 2022 compared to 44.4% in 2017.
There is evidence of continued stabilisation of corporate tax rates. Statutory corporate income tax rates (STRs) remain stable in the period between 2021 and 2025, arresting the downward trend of the last two decades, at levels well below historic averages. The average combined (central and sub-central government) STR for all Inclusive Framework jurisdictions covered declined from 28.0% in 2000 to 21.7% in 2019. From 2019 to 2025, the average STR has declined slightly with a rate of 21.7% in 2019 compared to 21.2% in 2025 (a slight increase from 21.1% in 2024).
Tax subsidies for R&D investments also show signs of stabilisation. Expenditure-based tax subsidies for R&D have stabilised and even reduced slightly in recent years, with the average subsidy reducing EATRs for R&D by 35.1% in 2021, 34.6% in 2022, 33.5% in 2023 and 34.0% in 2024. While R&D incentives can provide important tax support for R&D and innovation, they are also often seen as a means of attracting mobile intangible investment which can be subject to strong competitive pressures.
The data suggest modest reductions in base erosion and profit shifting in recent years. High-level indicators of potential BEPS activity have fallen in investment hubs relative to their values five years prior: median profits per employee have fallen by 18.1% relative to its 2017 value; median revenues per employee have fallen by 3.0%; and median related party revenues as a share of total revenue have fallen by 9.0%. While these indicators could reflect reduced BEPS behaviour, the report notes that the 2022 CbCR data may continue to be affected by the COVID-19 crisis. Moreover, all these indicators remain far higher in investment hubs relative to other jurisdictions, pointing to the continued existence of BEPS activity.
The 2025 edition of Corporate Tax Statistics contains more data than earlier editions.
It includes anonymised and aggregated CbCR data on the activities of now over 8 700 MNEs worldwide, including a disaggregation by MNE group size, as measured by unrelated party revenues, and by tax jurisdiction. This increased granularity allows a more precise understanding of how profits, revenues, and taxes are distributed across different sizes of MNE groups and across jurisdictions.
It increases and expands several other data series. The coverage of statistics on ETRs has expanded from 90 to 104 jurisdictions. This dataset consists of forward-looking” ETRs, which are synthetic tax policy indicators calculated using information about specific tax policy rules. This year’s publication also contains new data on hybrid mismatch arrangements and MDRs, continuing the expansion of Corporate Tax Statistics to provide additional data to tax researchers and policymakers alike.