This article provides CFOs, tax managers and business owners with a concise overview of the OECD’s latest findings on corporate tax trends, global tax revenues and the impact of the Global Minimum Tax (GMT) on multinational enterprises (MNEs).
The OECD Corporate Tax Statistics 2026 reports highlight the continued importance of corporate taxation to government revenues, while providing new insights into the implementation of the GMT and the evolving international tax landscape. This article summarises the key findings and, importantly, what they mean in practice for Australian businesses and MNEs.
Executive Summary
The OECD’s 2026 Corporate Tax Statistics highlight a continued shift towards greater transparency, increased tax authority scrutiny and more coordinated taxation of multinational enterprises (MNEs).
Corporate income tax remains an important source of government revenue, accounting for 17.3% of total tax revenues across the jurisdictions covered by the OECD data. Large MNEs are particularly significant, contributing approximately 44.5% of corporate income tax receipts.
At the same time, tax authorities have access to increasingly detailed information on MNE activities. The OECD’s dataset now includes aggregated Country-by-Country Reporting (CbCR) information covering almost 9,400 MNE groups, providing greater visibility over where revenues, profits, employees, assets and taxes are located.
Implementation of BEPS measures also continues to expand, while the 15% Global Minimum Tax (GMT) introduces an additional layer of taxation and compliance for MNE groups with annual consolidated revenues of at least EUR 750 million. Initial OECD findings indicate that the GMT has increased effective tax rates for groups most exposed to top-up taxation, without evidence of a material negative impact on investment or employment in its first year.
Key Takeaways for MNEs
For multinational businesses, the OECD developments reinforce the need to:
- Expect greater scrutiny: Tax authorities can increasingly compare CbCR information with transfer pricing documentation, tax returns and the group’s actual operating model.
- Maintain robust transfer pricing: The GMT does not replace the arm’s-length principle or existing transfer pricing requirements.
- Review low-tax structures: Groups within the GMT threshold should reassess structures and incentives producing effective tax rates below 15%.
- Ensure consistency of tax data: CbCR, Pillar Two calculations, transfer pricing documentation and local tax filings should present a consistent picture of the group’s activities and profit allocation.
📌 The key message for MNEs is clear: increased transparency and data sharing are making inconsistencies more visible. Businesses should ensure that their global tax and transfer pricing positions are aligned with their underlying economic activities and are appropriately documented and defensible.
OECD Corporate Tax Statistics 2026
In 2023, corporate income tax accounted for an average of 17.3% of total tax revenue and 3.5% of GDP across 135 jurisdictions.
- This represents a slight reduction from 17.8% and 3.6% respectively in the prior data, but is still above pre-pandemic levels.
- Large multinational enterprises (MNEs) continue to contribute a significant share of corporate tax revenues, with CbCR data showing MNEs account for 44.5% of corporate tax receipts in reporting jurisdictions.
- Statutory corporate income tax rates have remained broadly stable at around 21.2% across OECD Inclusive Framework jurisdictions since 2020.
Below is a table summarising the OECD’s reported corporate tax revenue data and year-on-year comparisons for 2022 and 2023, as released in July 2026.
Corporate Tax Revenue – Year-on-Year Comparison (OECD, 2022–2023 data)
| Year | % of Total Tax Revenue | % of GDP | Notes |
|---|---|---|---|
| 2022 | 17.8% | 3.6% | Highest post-pandemic level |
| 2023 | 17.3% | 3.5% | Slight decrease, but remains elevated |
Key Insights
- Corporate tax revenues remain above pre-pandemic levels.
- The decrease from 2022 to 2023 reflects stabilisation after a period of strong growth.
- Large MNEs continue to contribute the most significant share of corporate tax receipts.
Ongoing BEPS Implementation
The OECD’s Base Erosion and Profit Shifting (BEPS) measures continue to expand:
- 57 jurisdictions had Controlled Foreign Company (CFC) rules in 2026 (up from 49 in 2019).
- 89 members had interest limitation rules in place, covering 111 rules.
- 120 jurisdictions had CbCR legislation, and 33 had mandatory disclosure rules consistent with Action 12.
The Forum on Harmful Tax Practices (FHTP) reviewed 347 preferential tax regimes globally, with nearly 40% abolished or being phased out since the BEPS project began.
Global Minimum Tax Implementation Advances
- The GMT, implemented in 2024, represents a fundamental change in international taxation. The GMT ensures that large multinational enterprises (MNEs) with revenues above EUR 750m face an effective tax rate (ETR) of at least 15% in every jurisdiction where they operate.
- MNEs experienced an increase in their consolidated ETRs after the implementation of the GMT in 2024, driven primarily by an increase in tax liability, especially those more exposed to top-up taxation. MNEs likely to be most affected by the reform given relatively low pre-GMT ETRs experienced an increase in their consolidated ETRs.
- Importantly, the OECD findings on economic activity suggest that the GMT did not induce a negative investment or employment response by MNEs, at least based on data from the first postimplementation year.
- The GMT is estimated to have generated approximately EUR 79 – EUR109 billion in additional corporate income tax revenue globally in its first year, which is consistent with earlier estimates.
What This Means for You
- Early data suggests the GMT is raising effective tax rates but not deterring investment or employment. However, ongoing monitoring is essential.
- As the GMT is implemented, the OECD expects further stabilisation of corporate tax revenues and improved fairness in the international tax system. For Australian CFOs, tax managers, and business owners, this means continued scrutiny of effective tax rates, increased compliance requirements, and a need to monitor both domestic and global developments in tax policy
- The ATO is developing systems for GloBE Information Return (GIR) lodgement and payment of top-up tax liabilities. Transitional safe harbours and simplifications may apply, but compliance and documentation requirements are increasing.
Next Steps / Andersen Perspective
- Review your group structure and effective tax rates in all jurisdictions.
- Assess the impact of the new rules on your Australian and global tax obligations.
- Monitor ATO and OECD guidance for updates on safe harbours, reporting, and compliance.
- Engage with your tax advisers to ensure readiness.
- Subscribe and follow Andersen for ongoing updates and practical insights on international tax reform.
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