What changed?
Before 8 September 2026, the 2026 edition was a scheduled OECD release and its comparative findings were not yet available for verification.
The OECD has now published the 76-page report covering reforms introduced or announced during 2025 across 92 jurisdictions. The report is evidence and benchmarking, not a change in domestic law.
Practical consequence: Use the findings to prioritise domestic-source review of incentives, sector taxes, VAT digitalisation and health-tax measures; do not treat the publication as a compliance deadline.
What the OECD published
The OECD published Tax Policy Reforms 2026: OECD and Selected Partner Economies on 8 September 2026. The 76-page report is the eleventh edition of the annual series.
It compares reforms introduced or announced during the 2025 calendar year in 92 jurisdictions participating in the OECD/G20 Inclusive Framework on BEPS, including all OECD countries.
The report is comparative evidence on national policy choices. It is not an OECD legal instrument and does not itself amend a tax law, rate, filing obligation or effective date.
The main reform signals
The OECD finds that tax-policy objectives became more diverse in 2025. Some jurisdictions made limited adjustments, while others prioritised growth through targeted incentives and made few broad-based tax increases. Selective revenue raising appeared through narrower bases such as sectoral corporate taxes and tobacco excises.
The average combined corporate income tax rate remained stable for a third consecutive year. A similar number of jurisdictions raised and reduced rates, but the increases tended to be larger. Corporate-tax base narrowing remained prevalent and was commonly linked to investment, innovation and strategic activity.