Key Details
The OECD's Corporate Tax Statistics 2026 analyses corporate taxation across more than 135 jurisdictions - including India - covering tax revenues, tax rates, research incentives, treaty networks and implementation of international tax reforms.
Area | Key Findings |
|---|---|
Corporate tax revenues & rates | Corporate income tax accounted for an average of 17.3% of total tax revenues and 3.5% of GDP across participating jurisdictions in 2023. The average statutory corporate income tax rate remained stable at 21.2%, indicating that the long-term decline in corporate tax rates has levelled off. |
R&D tax incentives | Many jurisdictions continue to use expenditure- and income-based tax incentives to encourage business R&D. India is among the countries where income-based incentives substantially reduce the cost of capital for R&D investment. |
Withholding taxes & tax treaties | The report tracks statutory and treaty-based withholding tax rates for dividends, interest, royalties and technical service fees, alongside the continued expansion of the global bilateral tax treaty network. |
International tax reforms (BEPS) | Adoption of BEPS measures—including hybrid mismatch rules, controlled foreign company rules, interest limitation rules, mandatory disclosure requirements and Country-by-Country Reporting—continues to expand. India participates in the OECD/G20 Inclusive Framework on BEPS. |
Country-by-Country Reporting (CbCR) | Aggregated CbCR data continue to show mismatches between the location of multinational profits and real economic activity, particularly in investment hubs. India submitted CbCR statistics covering 145 multinational enterprise groups across 73 jurisdictions for FY2023. |
The OECD's Corporate Tax Statistics 2026 Tracks the Evolution of Corporate Tax Systems Worldwide
The Organisation for Economic Co-operation and Development's (OECD) Corporate Tax Statistics 2026 provides a comprehensive assessment of corporate taxation across more than 135 jurisdictions, covering corporate tax revenues, statutory tax rates, research and development (R&D) tax incentives, withholding taxes, tax treaties and implementation of international tax reforms. The report finds that corporate tax revenues have remained resilient despite decades of global tax competition, while international cooperation and tax transparency continue to reshape the global corporate tax landscape.
International Tax Cooperation Continues to Strengthen Corporate Tax Administration
The report highlights continued progress in implementing the OECD/G20 Base Erosion and Profit Shifting (BEPS)framework through wider adoption of measures such as hybrid mismatch rules, controlled foreign company (CFC) rules, interest limitation provisions, mandatory disclosure requirements and Country-by-Country Reporting (CbCR). At the same time, the expanding network of bilateral tax treaties and greater tax transparency are strengthening governments' ability to address profit shifting by multinational enterprises while supporting more coordinated international tax administration.
India Features Across Multiple Dimensions of the Global Tax Framework
India is represented throughout the report's comparative analyses, including statutory corporate tax rates, withholding tax regimes, research and development tax incentives and BEPS implementation. The report identifies India as one of the jurisdictions where income-based R&D tax incentives significantly reduce the cost of capital for research investments, while India's continued participation in the OECD/G20 Inclusive Framework on BEPS reflects its role in global tax cooperation. India also reported aggregated Country-by-Country Reporting statistics covering 145 multinational enterprise groups across 73 jurisdictions, contributing to international efforts to improve corporate tax transparency.
What Is Corporate Tax?
Corporate tax is the tax governments impose on the profits of companies. Beyond raising revenue, it is an important policy tool used to attract investment, encourage research and innovation, and influence business activity. International tax rules also aim to prevent multinational companies from shifting profits to low-tax jurisdictions to reduce their tax liabilities.
What Is Base Erosion and Profit Shifting (BEPS)?
Base Erosion and Profit Shifting (BEPS) refers to tax planning strategies through which multinational enterprises exploit differences between national tax systems to shift profits to low-tax jurisdictions, reducing their overall tax liability. The OECD/G20 BEPS framework establishes internationally agreed standards to improve tax transparency, strengthen cooperation between tax authorities and ensure that corporate profits are taxed where economic activity takes place and value is created.
Policy Relevance
Sustaining government revenues: Stable corporate tax collections indicate that corporate income tax continues to remain an important source of public finance despite increasing global tax competition.
Stronger international tax governance: Wider implementation of BEPS measures and greater tax transparency improve governments' ability to tackle profit shifting and strengthen tax compliance.
Supporting innovation through tax policy: The report highlights how carefully designed R&D tax incentives can encourage private investment in research while strengthening innovation ecosystems.
Enhancing India's global tax integration: India's participation in international tax reforms and reporting frameworks strengthens cross-border tax cooperation and reinforces its role in the evolving global tax architecture.
Improving evidence-based tax policy: Comparative international data enable governments to benchmark corporate tax systems, evaluate policy choices and balance investment competitiveness with sustainable revenue mobilisation.
Follow the Full Report Here: Corporate Tax Statistics 2026