The OECD Investment Tax Incentives Database (ITID) improves transparency on tax incentives and facilitates the understanding of countries’ tax incentive policies. It focuses on developing and emerging economies. The newest update of the database covers 467 tax incentive regimes in 52 developing and emerging economies across Eurasia, Latin America and the Caribbean (LAC), the Middle East and North Africa (MENA), Southeast Asia (SEA) and Sub-Saharan Africa (SSA).
OECD ITID systematically compiles quantitative and qualitative information on the design and targeting of corporate income tax (CIT) incentives using a transparent data collection methodology.
For each tax incentive regime, the database includes information on three key dimensions:
- instrument-specific design features,
- eligibility conditions
- governance features.
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