Corporate tax revenues have increased while statutory corporate tax rates have remained stable, according to new OECD data released today.
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% to 17.8% on average across 131 jurisdictions for which data is available. Corporate tax revenues as a share of GDP rose from 3.1% to 3.6% over the same period. Large multinational enterprises (MNEs) continue to play a major role, contributing an average of 47.1% of total corporate tax revenues in 2022, up from 44.4% in 2017.
The data also show continued stabilisation of corporate tax rates. The average combined statutory corporate income tax rate (CIT) across Inclusive Framework jurisdictions declined from 28.0% in 2000 to 21.7% in 2019 and has since remained relatively stable. The average rate stood at 21.2% in 2025, a slight increase from 21.1% in 2024, confirming that the long-term downward trend is levelling off.
The generosity of tax incentives for R&D investment also appears to be stabilising in recent years. While R&D tax relief remains an important policy tool to promote innovation, 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% in 2021, 34.6% in 2022, 33.5% in 2023, and 34.0% in 2024.
Indicators based on anonymised 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% relative to 2017, median revenues per employee by 3.0%, and median related-party revenues as a share of total revenue by 9.0%. 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). These additions continue to strengthen the database as a key resource for policymakers, researchers, and tax administrations.
