Global Daily Tax News, OECD Publishes Corporate Tax Statistics Report, (Dec 1, 2025)

Corporate tax revenues have increased despite statutory corporate tax rates remaining stable, according to new OECD data released on November 25, 2025.

The 2025 edition of OECD Corporate Tax Statistics shows that the share of corporate tax revenues in total tax revenues increased by nearly two percentage points in 2022, from 15.9 percent to 17.8 percent on average across 131 jurisdictions for which data is available. Corporate tax revenues as a share of GDP rose from 3.1 percent to 3.6 percent over the same period. Large multinational enterprises (MNEs) contributed an average of 47.1 percent of total corporate tax revenues in 2022, up from 44.4 percent in 2017.

The data also show continued stabilization of corporate tax rates. The average combined statutory corporate income tax rate (CIT) across Inclusive Framework jurisdictions declined from 28 percent in 2000 to 21.7 percent in 2019 and has since remained relatively stable. The average rate stood at 21.2 percent in 2025, a slight increase from 21.1 percent in 2024.

The data show modest reductions in the generosity of such R&D incentives: the average R&D incentive reduced effective average tax rates (EATRs) by 35.1 percent in 2021, 34.6 percent in 2022, 33.5 percent in 2023, and 34 percent in 2024.

Indicators based on anonymized and aggregated Country-by-Country Reporting (CbCR) data suggest modest reductions in base erosion and profit shifting (BEPS), with some indicators of misalignment of profit and economic substance falling in investment hubs. For example, median profits per employee have fallen by 18.1 percent relative to 2017, median revenues per employee by three percent, and median related-party revenues as a share of total revenue by nine percent.

According to the OECD, "While these trends could indicate reduced BEPS activity, the 2022 CbCR data may still reflect the effects of the COVID-19 crisis. BEPS indicators also remain significantly higher in investment hubs than in other jurisdictions, suggesting continued misalignment of profit and economic substance, as also highlighted in a recent stocktake report on BEPS."

The 2025 edition of Corporate Tax Statistics provides data on corporate tax systems in more than 170 countries and jurisdictions worldwide and offers the most comprehensive dataset yet on global corporate taxation, covering over 8,700 MNEs worldwide. For the first time, the CbCR data are disaggregated by MNE group size (as measured by unrelated party revenues) and by jurisdiction, offering a more detailed picture of how profits, revenues, and taxes are distributed across different types of MNEs and countries.

The publication also expands coverage of effective tax rate (ETR) data from 90 to 104 jurisdictions and introduces new information on BEPS Actions relating to hybrid mismatch arrangements and mandatory disclosure rules (MDRs).