In 2023, the share of corporate income tax (CIT) revenues in total tax revenues was 17.3% on average across the 135 jurisdictions for which corporate tax revenues are available in the database, and the share of these revenues as a percentage of gross domestic product (GDP) was 3.5% on average.
The level of CIT revenues relative to total tax revenues and relative to GDP varied by groupings of jurisdictions. In 2023, corporate tax revenues were a larger share of total tax revenues on average in Africa (21.4% in the 38 jurisdictions), Asia and Pacific (19.5% in the 37 jurisdictions) and Latin American and the Caribbean (LAC) (18.7% in the 26 jurisdictions) than the OECD (11.9%). In general, middle and low-income jurisdictions are more strongly reliant on corporate income tax as a share of total taxation.
Corporate tax revenues relative to GDP have steadily risen amongst low- and middle-income jurisdictions in recent years from 3.0% in 2016 to 3.6% in 2023 for middle-income jurisdictions and from 1.8% in 2016 to 3.1% in 2023 for low-income jurisdictions.
However, there was less variation between groupings in terms of corporate tax revenues as a share of GDP. The average of corporate tax revenues as a share of GDP was the largest in the OECD and LAC, each at 3.8%, followed by Asia and Pacific (3.4%) and Africa (3.3%). This suggests that differences in the share of corporate tax in total revenues are driven more by lower overall tax revenues in some regions, rather than differences in corporate tax collection relative to GDP.
In 2023, average CIT revenues relative to total tax revenue and relative to GDP declined slightly compared to 2022, though they remained above pre-pandemic levels and continued to exceed the peaks observed prior to the global financial crisis.
Corporate Tax Statistics 2026
Data on corporate income tax (CIT) revenues can be used for comparison across jurisdictions and to track trends over time. The data in the Corporate Tax Statistics database is drawn from the OECD’s Global Revenue Statistics Database and allows for the comparison between individual jurisdictions as well as between average corporate tax revenues across OECD, LAC, African, and Asia and Pacific jurisdictions.1
The Corporate Tax Statistics database contains four corporate tax revenue indicators:
the level of CIT revenues in national currency;
the level of CIT tax revenues in USD;
CIT revenues as a percentage of total tax revenue;
CIT revenues as a percentage of GDP.
The OECD’s Global Revenue Statistics Database provides detailed, internationally comparable data on tax revenues across jurisdictions. The classification of taxes and the underlying methodology are described in detail in the OECD’s Revenue Statistics Interpretative Guide. Coverage, reference years and data availability vary across jurisdictions and data may be subject to revisions and methodological changes over time. As of December 2025, data for CIT revenues are available for 135 jurisdictions covered by the OECD’s Global Revenue Statistics Database. Comparisons are also made with the averages of the 38 OECD economies, of the 26 LAC jurisdictions (four of which are also OECD members), of 38 African jurisdictions and of 37 Asia and Pacific jurisdictions (four of which are also OECD members) and across income groups.2
Corporate income tax revenues as a share of GDP
Corporate tax revenues as a percentage of GDP varied across jurisdictions and was 3.5% on average across the entire sample in 2023. The ratio of corporate tax revenues to GDP was between 2% and 5% for a majority of the 135 jurisdictions covered (Figure 1.1). For 20 jurisdictions, corporate tax revenues accounted for more than 5% of GDP. In contrast, they were less than 2% of GDP in 23 jurisdictions. In 2023, the OECD and LAC averages were similar, at 3.8% of GDP, whereas the Asia and Pacific and African averages were lower at 3.4% and 3.3% respectively.
The variation in the share of CIT in GDP may result from a variety of factors. This includes differences in statutory corporate tax rates, which also vary considerably across jurisdictions (see Chapter 2). In addition, this variation can be explained by institutional and jurisdiction-specific factors, including:
the degree to which firms in a jurisdiction are incorporated;
the breadth of the CIT base;
the current stage of the economic cycle and the degree of cyclicality of the corporate tax system (for example, from the generosity of loss offset provisions);
other instruments that postpone the taxation of earned profits.
Generally, differences in corporate tax revenues as a share of GDP should not be interpreted as being related to base erosion and profit shifting (BEPS) behaviour, since many other factors are likely to be more significant, although profit shifting may have some effects at the margin, and for some specific jurisdictions.
Corporate income tax revenues as a share of total tax revenues
The average revenue share of corporate tax in total tax revenue in 2023 was 17.3% across all the jurisdictions covered. The average varied across the OECD and the regional groupings (LAC, Asia and Pacific and Africa). In 2023, the OECD average was the lowest, at 11.9%, followed by the LAC average (18.7% in 26 jurisdictions), the Africa average (21.4% in 38 jurisdictions) and the Asia and Pacific average (19.5% in 37 jurisdictions).
The averages mask considerable differences across jurisdictions (Figure 1.2). In 25 jurisdictions of the 135 jurisdictions in the dataset, CIT revenue accounted for more than 25% of total tax revenue. In 10 of the 135, it accounted for more than 40%. In contrast, in 8 jurisdictions CIT raised less than 5% of total tax revenue, however, there was no CIT system in place in 6 of these jurisdictions.
In most jurisdictions, the difference in the level of corporate taxes as a share of total tax revenues reflects differences in the levels of other taxes raised and the tax to GDP ratio rather than differences in CIT itself. This can include for example, the extent of reliance on other types of taxation, such as taxes on personal income and on consumption, or the extent of reliance on tax revenues from the exploitation of natural resources. In addition, the total level of taxation as a share of GDP plays a role. For example, for the 38 African jurisdictions, the relatively high average revenue share of CIT as a percentage of tax revenue compared to the relatively low average of CIT as a percentage of GDP reflects the low amount of total tax raised as a percentage of GDP (average of 16.1%). Total tax revenue as a percentage of GDP is somewhat higher for the 26 LAC jurisdictions (average of 21.3%), the 37 Asia and Pacific jurisdictions (average of 19.6%) and significantly higher for the OECD jurisdictions (average of 33.7%).
Across the jurisdictions in the database, low tax-to-GDP ratios may reflect policy choices as well as challenges associated with domestic resource mobilisation (e.g., administrative capacity and levels of compliance). The fact that CIT-to-GDP ratios are similar across jurisdictions with varying levels of economic development suggests that variation in total tax-to-GDP ratios is driven more strongly by other tax categories (e.g. PIT, SSCs) than by CIT.
Data from the OECD’s Global Revenue Statistics database show an overall increase in average CIT revenues between 2000 and 2023 across the 135 jurisdictions for which data are available. Average CIT revenues as a share of total tax revenues increased from 12.3% in 2000 to 17.3% in 2023, and average CIT revenues as a percentage of GDP increased from 2.5% in 2000 to 3.5% in 2023.
Trends in these two indicators are closely aligned over time (Figure 1.3). Measured both as a percentage of total tax revenues and as a percentage of GDP, average CIT revenues reached a peak in 2008 before declining in 2009 and 2010, reflecting the impact of the global financial and economic crisis. Average CIT revenues recovered briefly in the years after 2010 to a new peak in 2012, however, the average across all 135 jurisdictions declined again from 2013 to 2016.
From 2017 to 2023, average CIT revenues have generally increased, following increases across a wide range of jurisdictions. In 2022, average CIT revenues as a share of total tax revenues and as a share of GDP both increased to levels surpassing the previous peaks of 2008 and 2012. This increase may reflect the recovery in corporate profits and tax revenues following the COVID-19 crisis. In 2023, average CIT revenues in both indicators have declined slightly compared to 2022, though they remain above pre-pandemic levels and continue to exceed the peaks observed prior to the global financial crisis.
Figure 1.4 shows that trends are also broadly consistent across income groups except for low-income jurisdictions, with a decline around the global financial crisis followed by a recovery and renewed growth in the years leading up to 2022. Contrary to Figure 1.3, both low-income jurisdictions and investment hubs showed increases in 2023. Despite these movements, CIT revenues as a share of GDP are converging to a relatively narrow range across jurisdictions. High‑income and middle‑income jurisdictions show quite similar levels over time. Low‑income jurisdictions display a clearer overall upward trend, while investment hubs exhibited higher levels in the early 2000s followed by a decline and gradual recovery.
In contrast to the relatively limited differences observed in Figure 1.4, Figure 1.5 shows more pronounced variation across income groups. Middle‑income jurisdictions consistently display the highest reliance on CIT, with shares exceeding 20% in recent years. Low‑income jurisdictions show relatively elevated but more volatile shares. High‑income jurisdictions, by comparison, show a much lower but more stable share, generally around 10–12%, while investment hubs fall between these groupings following a similar trend to that of high-income jurisdictions.
← 1. The latest tax revenue data available across all jurisdictions in the database are for 2023, although there are 2024 data available for some jurisdictions in the Global Revenue Statistics Database.
← 2. Jurisdiction groups (high-, middle- and low-income) are based on the latest World Bank classifications. Investment hubs are defined as jurisdictions with an average total inward Foreign Direct Investment (FDI) position above 150% of gross domestic product (GDP) across the latest 3 years for which data is available.