Corporate Tax Statistics 2026

Abbreviations, acronyms and jurisdiction names

ACE	Allowance For Corporate Equity
BEPS	Base Erosion and Profit Shifting
BERD	Business Expenditure On R&D
CbCR	Country-By-Country Reporting
CFC	Controlled Foreign Company
CIT	Corporate Income Tax
CTPA	OECD Centre for Tax Policy and Administration
DSTI	OECD Directorate for Science, Technology and Innovation
ETR	Effective Tax Rate
EATR	Effective Average Tax Rate
EMTR	Effective Marginal Tax Rate
FDI	Foreign Direct Investment
FHTP	Forum On Harmful Tax Practices
GDP	Gross Domestic Product
GTARD	Government Tax Relief for Business R&D
ICAP	International Compliance Assurance Programme
IF	Inclusive Framework On BEPS
IP	Intellectual Property
ILR	Interest Limitation Rule
LAC	Latin American and The Caribbean
MDR	Mandatory Disclosure Rule
MNE	Multinational Enterprise
NPV	Net Present Value
R&D	Research And Development
RPR	Related Party Revenues
SMEs	Small And Medium-Sized Enterprises
STR	Statutory Tax Rate
TREAT	CbCR Tax Risk Evaluation and Assessment Tool
UPE	Ultimate Parent Entity
UPR	Unrelated Party Revenues
VAT	Value Added Tax
WHTs	Withholding Taxes

Names and ISO codes of jurisdictions covered

 

ISO Code	Name	ISO Code	Name	ISO Code	Name
ABW	Aruba	GLP	Guadeloupe	NLD	Netherlands
AFG	Afghanistan	GMB	Gambia	NOR	Norway
AGO	Angola	GNB	Guinea-Bissau	NPL	Nepal
AIA	Anguilla	GNQ	Equatorial Guinea	NRU	Nauru
ALB	Albania	GRC	Greece	NZL	New Zealand
AND	Andorra	GRD	Grenada	OMN	Oman
ANT_F	Former Netherlands Antilles	GRL	Greenland	PAK	Pakistan
ARE	United Arab Emirates	GTM	Guatemala	PAN	Panama
ARG	Argentina	GUF	French Guiana	PER	Peru
ARM	Armenia	GUM	Guam	PHL	Philippines
ASM	American Samoa	GUY	Guyana	PLW	Palau
ATG	Antigua and Barbuda	HKG	Hong Kong (China)	PNG	Papua New Guinea
AUS	Australia	HND	Honduras	POL	Poland
AUT	Austria	HRV	Croatia	PRI	Puerto Rico
AZE	Azerbaijan	HTI	Haiti	PRK	Democratic People’s Republic of Korea
BDI	Burundi	HUN	Hungary	PRT	Portugal
BEL	Belgium	IDN	Indonesia	PRY	Paraguay
BEN	Benin	IMN	Isle of Man	PSE	Palestinian Authority or West Bank and Gaza Strip
BFA	Burkina Faso	IND	India	PYF	French Polynesia
BGD	Bangladesh	IOT	British Indian Ocean Territory	QAT	Qatar
BGR	Bulgaria	IRL	Ireland	REU	Réunion
BHR	Bahrain	IRN	Iran	ROU	Romania
BHS	Bahamas	IRQ	Iraq	RUS	Russia
BIH	Bosnia and Herzegovina	ISL	Iceland	RWA	Rwanda
BLM	Saint Barthélemy	ISR	Israel	SAU	Saudi Arabia
BLR	Belarus	ITA	Italy	SDN	Sudan
BLZ	Belize	JAM	Jamaica	SEN	Senegal
BMU	Bermuda	JEY	Jersey	SGP	Singapore
BOL	Bolivia	JOR	Jordan	SHN	Saint Helena
BRA	Brazil	JPN	Japan	SLB	Solomon Islands
BRB	Barbados	KAZ	Kazakhstan	SLE	Sierra Leone
BRN	Brunei Darussalam	KEN	Kenya	SLV	El Salvador
BTN	Bhutan	KGZ	Kyrgyzstan	SMR	San Marino
BVT	Bouvet Island	KHM	Cambodia	SOM	Somalia
BWA	Botswana	KIR	Kiribati	SRB	Serbia
CAF	Central African Republic	KNA	Saint Kitts and Nevis	SSD	South Sudan
CAN	Canada	KOR	Korea	STLS	Stateless
CHE	Switzerland	KWT	Kuwait	STP	Sao Tome and Principe
CHL	Chile	LAO	Lao People’s Democratic Republic	SUR	Suriname
CHN	China (People’s Republic of)	LBN	Lebanon	SVK	Slovak Republic
CIV	Côte d’Ivoire	LBR	Liberia	SVN	Slovenia
CMR	Cameroon	LBY	Libya	SWE	Sweden
COD	Democratic Republic of the Congo	LCA	Saint Lucia	SWZ	Eswatini
COG	Congo	LIE	Liechtenstein	SXM	Sint Maarten
COK	Cook Islands	LKA	Sri Lanka	SYC	Seychelles
COL	Colombia	LSO	Lesotho	SYR	Syrian Arab Republic
COM	Comoros	LTU	Lithuania	TCA	Turks and Caicos Islands
CPV	Cabo Verde	LUX	Luxembourg	TCD	Chad
CRI	Costa Rica	LVA	Latvia	TGO	Togo
CUB	Cuba	MAC	Macau (China)	THA	Thailand
CUW	Curaçao	MAF	Saint Martin	TJK	Tajikistan
CYM	Cayman Islands	MAR	Morocco	TKL	Tokelau
CYP	Cyprus	MCO	Monaco	TKM	Turkmenistan
CZE	Czechia	MDA	Moldova	TLS	Timor-Leste
DEU	Germany	MDG	Madagascar	TON	Tonga
DJI	Djibouti	MDV	Maldives	TTO	Trinidad and Tobago
DMA	Dominica	MEX	Mexico	TUN	Tunisia
DNK	Denmark	MHL	Marshall Islands	TUR	Türkiye
DOM	Dominican Republic	MKD	North Macedonia	TWN	Chinese Taipei
DZA	Algeria	MLI	Mali	TZA	Tanzania
ECU	Ecuador	MLT	Malta	UGA	Uganda
EGY	Egypt	MMR	Myanmar	UKR	Ukraine
ERI	Eritrea	MNE	Montenegro	URY	Uruguay
ESP	Spain	MNG	Mongolia	USA	United States
EST	Estonia	MNP	Northern Mariana Islands	UZB	Uzbekistan
ETH	Ethiopia	MOZ	Mozambique	VCT	Saint Vincent and the Grenadines
FIN	Finland	MRT	Mauritania	VEN	Venezuela
FJI	Fiji	MSR	Montserrat	VGB	British Virgin Islands
FLK	Falkland Islands (Malvinas)	MTQ	Martinique	VIR	United States Virgin Islands
FRA	France	MUS	Mauritius	VNM	Viet Nam
FRO	Faroe Islands	MWI	Malawi	VUT	Vanuatu
FSM	Micronesia	MYS	Malaysia	WLF	Wallis and Futuna
GAB	Gabon	MYT	Mayotte	WSM	Samoa
GBR	United Kingdom	NAM	Namibia	XKV	Kosovo
GEO	Georgia	NCL	New Caledonia	YEM	Yemen
GGY	Bailiwick of Guernsey	NER	Niger	ZAF	South Africa
GHA	Ghana	NGA	Nigeria	ZMB	Zambia
GIB	Gibraltar	NIC	Nicaragua	ZWE	Zimbabwe
GIN	Guinea	NIU	Niue

Notes: 1. https://www.oecd.org/tax/tax-policy/global-revenue-statistics-database.htm.

1. Covers 146 IF members as of the 1 January 2026.

2. https://www.oecd.org/innovation/tax-incentives-RD-innovation/.