The OECD's 2026 edition of Corporate Tax Statistics shows corporate income tax (CIT) revenues remaining at historically elevated levels in 2023, even as statutory rates have broadly plateaued. The data cover 135 jurisdictions and offer an expanded set of Country-by-Country Reporting (CbCR) statistics on nearly 9,400 multinational enterprise (MNE) groups.
Revenue levels
Across the 135 jurisdictions surveyed, CIT revenues averaged 17.3% of total tax revenues and 3.5% of GDP in 2023. Both figures dipped slightly from 2022 but remain above pre-pandemic levels and earlier historical peaks. Corporate tax continues to be a particularly significant revenue source in developing economies.
Over the longer term, revenues as a share of GDP have converged across income groups. Low-income jurisdictions saw CIT revenues rise from 0.8% of GDP in 2000 to 3.1% in 2023, approaching the high-income jurisdiction average of 3.6%.
The MNE contribution
Large MNEs are a material driver of corporate tax receipts. Across the 60 jurisdictions providing CbCR data, MNEs contributed an average of 44.5% of total corporate tax revenues in 2023, up from 42.8% in 2017. The CbCR dataset now covers MNE groups headquartered in more than 60 jurisdictions and provides new granularity on how revenues, profits and taxes are distributed across jurisdictions and MNE categories.
Indicators derived from the CbCR data point to strong growth in global MNE profits and tax revenues. At the same time, the data show some evidence of continuing mismatches between where profits are booked and observable markers of real economic activity, such as tangible assets and employee numbers. High-level mismatch indicators have edged upward in recent years, though they remain below earlier peaks and are substantially more pronounced in investment hubs than elsewhere.
Statutory rates
The average statutory CIT rate across Inclusive Framework jurisdictions has held at around 21.2% from 2020 to 2026, ending a prolonged decline from significantly higher levels in the early 2000s. The stabilisation appears durable across the period covered.
Scope of the publication
The 2026 edition covers more than 170 countries and jurisdictions. Beyond revenue and rate data, it includes information on effective tax rates, R&D tax incentives, withholding taxes, tax treaties and the implementation of BEPS measures. The full dataset is available via the OECD corporate income tax rates database.