The Global Minimum Tax Implementation Toolkit

A practical framework for implementation

The toolkit provides guidelines on best practices for tax administrations and tax policy officials. Its objective is to support the establishment of efficient processes for implementing the global minimum tax while reducing administrative and compliance burdens.

Practices based on experience

Drawing on the experience of jurisdictions further advanced in their implementation journey, and including input from the business and wider stakeholder community, the toolkit identifies guidelines for best practices. These guidelines are intended to support the consistent and efficient administration of the global minimum tax.

​OECD (2026), The Global Minimum Tax Implementation Toolkit, OECD Forum on Tax Administration, OECD Publishing, Paris, https://doi.org/10.1787/0ee66d84-en.​