2026 Global Tax Policy Survey
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Explore the six top issues shaping global tax policy today; and the perspectives of over 1,200 executives into what they mean for emerging risks, regulatory direction, and business impact.
Headline
Global tax policy is no longer defined by isolated reforms or temporary disruption. Deloitte’s 2026 Global Tax Policy Survey shows a more fundamental shift: Tax is moving from episodic change to a permanently high-scrutiny, high-data, high-compliance environment.
Six themes define the global tax policy in 2026:
- Tax transparency and reporting
- Tax digitalization and AI
- Taxing work and wealth
- Sustainability taxes
- International tax reform, including Pillar Two
- Trade and tariffs
Across the themes, respondents point to rising obligations and increasing regulatory overlap. As a result, there are also clear signs of recalibration: enthusiasm for simplification is cautious, confidence in digitalization is measured, and certainty has overtaken incentives as the decisive factor in investment decisions.
For tax leaders, this raises the bar: designing capability that can absorb persistent complexity while delivering forward-looking insight—so tax is positioned not only to comply, but to inform strategy, investment choices, and operating-model design.
Key findings
Tax transparency and reporting ranks as the top issue affecting business.
92% expect Organisation for Economic Co-operation and Development (OECD) Pillar Two to increase their tax liability.
Tax stability and certainty are the most important factors when selecting an investment location.
Only 17% report having AI regulation in place.
What is Deloitte’s 2026 Global Tax Policy Survey?
Survey methodology - The 2026 Global Tax Policy Survey is based on responses from more than 1,200 senior tax, finance, and business executives across major industries and geographies. Now in it’s 13th year, the survey captures executive perspectives on the key issues shaping global tax policy, emerging tax risks, regulatory direction, and the implications for multinational businesses.
tax and finance executives
countries represented, across six regions
of companies surveyed are multinational corporations with $100M+ revenue
Global 2000 companies represented by all survey respondents
What Deloitte leaders think
What is the biggest tax policy issue facing business?
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What does current global tax policy uncertainty mean for multinationals?
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How are companies preparing for international tax reform?
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How is sustainability shaping tax policy?
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How is AI impacting tax compliance and reporting?
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