Since the OECD’s Forum on Tax Administration (FTA) set out the Tax Administration 3.0 vision in 2020 (OECD, 2020[2]), many tax administrations have accelerated their digital transformation, expanding the use of technology to improve efficiency, enhance compliance, and reduce taxpayer burden. Increasingly, administrations are working towards more seamless, integrated, and user‑centric tax systems.
Drawing on data from the Inventory of Tax Technology Initiatives (ITTI) (OECD et al., 2025[1]) covering 108 tax administrations, this report examines progress in digitalisation and transformation both globally and across regions. The regional perspective adopted in this publication is intended primarily to support tax administration analysts and strategists in identifying domestic reform opportunities and areas for collaboration, including with administrations beyond their traditional peer groups and partner economies. It also provides senior decision-makers with a clear view of global trends.
The findings reveal differing levels of maturity in the adoption and use of technology across regions. Against this backdrop, the key findings below highlight major global trends and patterns among the 108 economies covered by this publication.
Digital identity as a foundation: Most taxpayers, particularly in Asia and Europe, now access tax administration services through digital identities, enabling secure authentication and providing a foundation for real-time data exchange between systems.
Around half of tax administrations report that these digital identities can also be used to access services provided by other government bodies, reflecting growing levels of cross-government integration. This is most commonly seen in Europe and Latin America and the Caribbean.
Integration and user-centric services: More than 80% of administrations covered by the inventory, including all those in Africa and Central and West Asia, are developing application programming interfaces (APIs), with over half making them publicly available to facilitate integration of tax interactions with third-party systems. Publicly available APIs are particularly common among European administrations.
Some administrations are also partnering with third parties to develop software solutions, notably in Africa and Latin America and the Caribbean. Others are developing digital tools that integrate naturally into taxpayer’s existing business systems and processes, particularly in Central and West Asia and Latin America and the Caribbean.
Automation of processes and interactions continues to expand, including through the early adoption of artificial intelligence (AI). Uptake is highest in North, South and West Europe and East and South Asia.
User experience is a key priority, with three‑quarters of administrations, including all those in Central and West Asia and Central and East Europe, actively measure taxpayer experience to inform future service improvements.
Data-driven administration: Around 60% of administrations receive data directly from taxpayer’s business systems, beyond pay-as-you-earn information, while an even greater number receive data from third parties. Adoption is strongest in Central and West Asia and Europe.
An increasing proportion of this information is exchanged through automated machine‑to‑machine processes, reducing manual reporting requirements and improving data quality.
Pre-filled tax returns: Many administrations now offer fully pre-filled personal income tax returns for parts of the taxpayer population, with North, South and West Europe showing the highest levels of maturity.
Progress is also being made as regards the pre-filling of value added tax and corporate income tax returns, supported by technologies such as e-invoicing, although full pre-filled business tax returns remain less common. Simpler tax rules can further support the expansion of pre-filled returns. Latin America and the Caribbean demonstrates the highest level of adoption for pre-filled business tax returns.
Collect once, use many times: More than 80% of administrations exchange bulk information with other government agencies, and over half of the economies operate common cross-government databases. This approach is particularly prevalent in Europe and Latin America and the Caribbean.
As a result, reporting burdens can be reduced and interactions with both tax administrations and other government services can become more seamless for citizens and businesses.
The growing importance of artificial intelligence: Nearly half of administrations, particularly in Central and West Asia and Europe, use AI to strengthen compliance and improve taxpayer services. The most common applications include fraud detecting and risk assessment.
Most administrations report having implemented limitations, governance arrangements, and ethical safeguards to support the responsible use of AI.
Skills and organisational change: While many administrations, particularly in Africa and Asia, are beginning to identify the skills needed to support digital transformation, comprehensive workforce planning remains limited.
Efforts to build digital capabilities frequently rely on external expertise, partnerships, and collaboration across government.
Strategic governance and delivery: Approximately three-quarters of administrations have a digital transformation strategy, typically spanning multiple years and aligned with broader government priorities. Adoption rates are highest in Africa, Central and West Asia, Latin America and the Caribbean, and North, South and West Europe.
More than 70% of administrations support digital transformation through senior governance structures, while around two-thirds have strengthened delivery arrangements through dedicated digital leadership roles.
Overall, the data suggests that tax administrations are making significant progress in their digital transformation journeys. As the digital transformation continues to reshape economies and public services, future updates to the ITTI database will provide valuable insights into the pace, direction, and consistency of transformation across tax administrations worldwide.