The Corporate Income Tax Rates Database is 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 page provides access to the latest edition of the flagship OECD publication, Corporate Tax Statistics 2025, which offers comprehensive insights into corporate tax systems and multinational enterprises' tax and economic activities. Here, you will also find detailed information about the various data categories within the database, including corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation, along with key datasets and resources.
Income-based tax incentives for R&D and innovation (IBTIs) feature in the innovation policy toolbox of most OECD countries and other major economies. IBTIs reduce taxes due on the income that firms generate from their innovation activities and can take many forms.
Les incitations fiscales fondées sur les revenus en faveur de la R-D et de l’innovation (IBTI) figurent dans la panoplie d’instruments de la politique d’innovation de la plupart des pays de l’OCDE et d’autres grandes économies. Les IBTI réduisent les impôts dus sur les revenus que les entreprises tirent de leurs activités d’innovation et peuvent prendre de nombreuses formes.
