The OECD has released its latest data on corporate tax and the economic activities of MNEs worldwide, in its Corporate Tax Statistics 2025 Report:

Corporate tax revenues have increased while statutory corporate tax rates have remained stable, according to new OECD data released today.

The 2025 edition of OECD Corporate Tax Statistics shows that the share of corporate tax revenues in total tax revenues increased by nearly two percentage points in 2022 – from 15.9% to 17.8% on average across 131 jurisdictions for which data is available. Corporate tax revenues as a share of GDP rose from 3.1% to 3.6% over the same period. Large multinational enterprises (MNEs) continue to play a major role, contributing an average of 47.1% of total corporate tax revenues in 2022, up from 44.4% in 2017.

The data also show continued stabilisation of corporate tax rates. The average combined statutory corporate income tax rate (CIT) across Inclusive Framework jurisdictions declined from 28.0% in 2000 to 21.7% in 2019 and has since remained relatively stable. The average rate stood at 21.2% in 2025, a slight increase from 21.1% in 2024, confirming that the long-term downward trend is levelling off.

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