Corporate Tax Statistics 2024

Reader’s guide

Overview

In developing this 2024 edition of the Corporate Tax Statistics database, the OECD has worked closely with members of the Inclusive Framework (IF) on base erosion and profit shifting (BEPS) and other jurisdictions willing to participate in the collection and compilation of statistics relevant to corporate taxation.

This database is intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting. The Measuring and Monitoring BEPS, Action 11 - 2015 Final Report highlighted that the lack of quality data on corporate taxation is a major limitation to the measurement and monitoring of the scale of BEPS and the impact of the OECD/G20 BEPS project. While this database is of interest to policy makers from the perspective of BEPS, its scope is much broader. Apart from BEPS, corporate tax systems are important more generally in terms of the revenue that they raise and the incentives for investment and innovation that they create. The Corporate Tax Statistics database brings together a range of information to support the analysis of corporate taxation, in general, and of BEPS, in particular.

The database compiles new data items as well as statistics in various existing data sets held by the OECD. The sixth edition of the database contains the following categories of data:

• Corporate tax revenues;

• Statutory corporate income tax (CIT) rates;

• Standard withholding tax rates and bilateral tax treaties;

• Corporate effective tax rates;

• Tax incentives for research and development (R&D);

• Action 13 implementation;

• Controlled foreign company (CFC) rules;

• Interest limitation rules;

• Intellectual property (IP) regimes;

• Anonymised and aggregated Country-by-Country Reporting statistics.

Box 1. Corporate tax statistics database

Corporate tax revenues:

• data are from the OECD’s Global Revenue Statistics Database;1

• covers 123 jurisdictions from 1965-2021 (for OECD members) and 1990-2021 (for non-OECD members);

Statutory CIT rates:

• covers all IF jurisdictions2 from 2000-2024;

Standard withholding tax rates:

• data covering all IF jurisdictions from 2022 – 2024;

Bilateral tax treaties:

• data covering 144 jurisdictions (including all IF jurisdictions);

Corporate effective tax rates:

• covers 90 jurisdictions for 2017-2023;

Tax incentives for R&D:

• four indicators produced by the OECD Centre for Tax Policy and Administration and the OECD Directorate for Science, Technology and Innovation;

  • covers 48 jurisdictions for 2019-2023 (for preferential tax treatment for R&D, based on effective average tax rates and cost of capital for R&D, including income-based and expenditure-based tax incentives);

• data are from the OECD R&D Tax Incentive Database3 produced by the OECD Directorate for Science, Technology and Innovation;

  • covers 48 jurisdictions for 2000-2023 (for expenditure-based tax and direct government support as a percentage of R&D);

  • covers 48 jurisdictions for 2000-2023 (for implied subsidy rates for R&D, based on the B-Index)

BEPS actions:

• Action 3: Data controlled foreign company rules;

• Action 4: Data on interest limitation rules;

• Action 5: IP regimes - data collected for 2018-2024 by the OECD’s Forum on Harmful Tax Practices, which covers 61 regimes in 46 jurisdictions for 2024;

• Action 13: information on the implementation of the minimum standard on Country-by-Country Reporting

Anonymised and aggregated CbCR statistics:

• data are from anonymised and aggregated CbCR statistics prepared by OECD Inclusive Framework members and submitted to the OECD;

• covers up to 52 headquarter jurisdictions and up to 217 affiliate jurisdictions for 2016-2021.

Notes:

1. https://www.oecd.org/tax/tax-policy/global-revenue-statistics-database.htm.

2. Covers 143 IF members as of the 1^st January 2024.

3. https://www.oecd.org/innovation/tax-incentives-RD-innovation/.