Corporate Tax Statistics includes a wide range of data on corporate income taxes, including corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation amongst other data series. 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 multinational enterprise groups operating worldwide. The 2024 edition includes a new dataset on income-based tax incentives for R&D and innovation, an update to the Interest Limitation Rules and Controlled Foreign Company rules datasets and an expansion of the CbCR data on effective tax rates.

• Corporate tax revenues

The data on corporate tax revenues are sourced from the Global Revenue Statistics Database. Read the technical paper on the construction of the Global Revenues Statistics Database: its coverage, sources, strengths and limitations. The database follows the definition of tax in the OECD classification of taxes and Interpretative Guide.

• Statutory corporate income tax rates

The data on statutory corporate tax rates for OECD jurisdictions are sourced from the OECD Tax Database. An explanatory annex for OECD jurisdictions and an explanatory annex for non-OECD jurisdictions contain further information on statutory corporate income taxes for certain jurisdictions.

• Standard withholding tax rates

Standard withholding tax rates imposed by jurisdictions on payments of dividends, interest, royalties and certain services payments such as technical fees and management fees. 2024 rates are available for 144 jurisdictions.

• Treaty-based withholding tax rates

Treaty-based withholding tax rates on payments of dividends, interest, royalties and certain services payments such as technical fees. 2024 rates are available for almost 4850 bilateral treaties in place in 144 jurisdictions.

• Forward-looking effective tax rates

The methodology for calculating the ETRs is described in detail in the OECD Taxation Working Paper, Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries, building on the theoretical model developed by Devereux and Griffith (1999, 2003). Further methodological information is available in the corporate effective tax rates explanatory annex.

• R&D tax incentives

The database contains two sets of indicators that offer a complementary view of the extent of R&D tax support provided through expenditure-based R&D tax incentives. A third set of indicators focuses on income-based R&D tax incentives. Indicators are available for 48 countries, including OECD jurisdictions and ten partner economies. Further methodological information is available in the expenditure-based corporate effective tax rates for R&D explanatory annex and income-based corporate effective tax rates for R&D explanatory annex.

• BEPS Action 3 - Controlled Foreign Company rules

Data on CFC rules are available for 53 jurisdictions for the year 2024.

• BEPS Action 4 - Interest limitation rules

Data on interest limitation rules are available for 100 jurisdictions for the year 2024.

• BEPS Action 5 - Intellectual property regimes

The data on IP regimes are compiled from information collected by the Forum on Harmful Tax Practices for its peer reviews of preferential regimes.

• BEPS Action 13 Implementation

BEPS Action 13 is part of the transparency pillar of the OECD/G20 BEPS project, supporting jurisdictions in combating BEPS. The database contains information on the domestic legal frameworks for Country-by-Country reporting around the world.

• Anonymised & aggregated Country-by-Country Reporting statistics

Anonymised and aggregated CbCR statistics represent an important new source of data on the global tax and economic activities of multinational enterprises. The statistics are subject to a number of important data limitations, detailed in the disclaimer.