Corporate Tax Statistics 2026

Corporate Tax Statistics is an OECD flagship publication on corporate income tax, providing comprehensive data on corporate taxation, multinational enterprise group (MNE) activity, and base erosion and profit shifting (BEPS) practices. It supports the measurement and monitoring of tax avoidance through a wide range of indicators, including data on corporate income taxes, corporate tax rates, revenues, effective tax rates, and tax incentives for research and development (R&D) and innovation. The publication also includes anonymised and aggregated country-by-country reporting (CbCR) data providing an overview on the global tax and economic activities of thousands of MNEs. The 2026 edition covers anonymised and aggregated CbCR data on the activities of almost 9 400 MNEs headquartered in over 60 jurisdictions and includes improved geographical breakdowns for many jurisdictions. These continuing improvements allow for a more detailed and robust analysis of the distribution of key financial variables, such as profits, revenues and taxes across jurisdictions.