Tax policy & data / Working reference
Corporate Tax Statistics 2025
Comparative evidence on corporate taxation, including statutory rates, effective tax measures and corporate tax revenues.
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The T&M reading note
Why it deserves your time
Adds empirical context to discussions of tax competitiveness and multinational taxation.
A suggested 15-minute first pass
Where to begin
- Read the definitions before comparing indicators.
- Compare statutory rates with effective tax measures.
- Check the observation year of each table.
Read this edition in context
A report’s publication year is not necessarily the year of its underlying observations.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcewww.oecd.org Catalogue review: 2026-10-13