Tax Justice Network · Unitary Taxation Explorer

What would taxing multinationals as single firms change?

Under unitary taxation, a multinational group's global profit is taxed where its real activity happens rather than where its accountants book it. Build a specification; every number updates.

How activity is measured i

Natural-resource rights i

Sales measured at i

Tax rate assumptions i

Custom formulas are reconstructed from the estimated formula grid — a close approximation for revenue.

Change in yearly tax revenue

iThe OECD data cover only multinationals whose headquarters country reports usable country-by-country statistics. Several headquarters countries are missing entirely, and others cannot be used because they report only continent totals or domestic vs rest-of-world (e.g. Ireland, Austria, Sweden and Korea in all years, the UK in most). The covered groups account for about 75% of global multinational profit in recent years (34% in 2016); “All multinationals” scales the estimates up to the full population.

Yearly averages over 2016–2022 (2020 excluded), in constant 2025 US dollars. Percentages compare the change with the tax these same multinationals already pay in the data — not a country's total tax take. Click a bar to see the countries in it, in the table below.

Every country

Click a column to sort, a row for the country's story.

⚠️ At country level, the scaled-up dollar amounts rest on strong assumptions. Scaling these estimates to the full population of multinational groups requires strong assumptions about how the uncovered profits are distributed across individual countries. The percentages (change relative to the tax these multinationals already pay) are far more robust to scaling — for country-level results, it is better to interpret those than the scaled dollar figures.

Country	Change in tax revenue (US$ m / year)	% of multinationals' current tax	Minimum-royalty add-on (US$ m / year)