2026 Economic Impact Assessment of the Global Minimum Tax released

The Global Minimum Tax is estimated to reduce profit-shifting substantially with a reduction of between 22.6 and 44.6 percent.

The Organisation for Economic Cooperation and Development (OECD), on 15 July 2026, published the 2026 Economic Impact Assessment of the Global Minimum Tax (GMT) , providing new estimates of the expected effects of the Global Minimum Tax (GMT) and presenting preliminary evidence from its first year of implementation. Compared to the initial economic impact assessment from 2024 the 2026 estimates are based on data for the years 2019 to 2022 and the current state of local GMT implementation. T...

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Authors: Raluca Enache

Published Date: 31 July 2026