Global companies are facing an increase in tax complexity, compliance workloads and sizeable upfront spending for digital upgrades, according to Deloitte’s 2026 Global Tax Policy Survey.
The findings are based on responses from 1,010 tax and finance leaders in 28 jurisdictions.
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Deloitte Global Tax and Trade Policy leader Amanda Tickel said: “The rising tide of complexity and compliance burdens is having a huge impact on global businesses.
“For example, 84% of those surveyed expect more public tax disclosures and reporting in the next two to three years, while even in areas like tax digitalisation – where simplification might be expected – leaders are becoming less optimistic about near-term benefits.”
Respondents reported that tax complexity is increasing across regions and sectors, driven by measures such as Pillar Two rules and the EU Carbon Border Adjustment Mechanism.
Steps like additional safe harbours in the Pillar Two Side-by-Side package have been welcomed, but 41% of those surveyed said further simplification of Pillar Two compliance should be a priority.
For almost 40% of respondents, rising compliance, administrative and reporting requirements are the most significant tax-related impact on their business.
Most businesses still expect digitalisation to deliver more efficient tax administration in the long run, but some are encountering higher costs and added complexity during the transition.
AI tools are viewed positively by a majority. Around 85% of respondents expect AI-based tax compliance software to improve accuracy and reduce compliance costs, while 15% foresee mainly higher implementation costs.
However, confidence that digitalisation will simplify compliance has weakened. In 2024, 59% expected digital tools to make compliance simpler; by 2026 this had dropped to 36%.
On the Organisation for Economic Co-operation and Development’s Tax Administration 3.0 vision, where “tax just happens”, 80% of respondents expect an ultimately positive outcome, while 19% predict higher costs and complexity.
The survey also points to intensified competition for skilled workers, with 57% noting that governments are increasing the use or value of tax incentives to attract foreign talent.
Only 34% say they are fully utilising available incentives to support sustainability investments, although 59% report they are actively exploring them.
Deloitte recently introduced the Adopt 100 initiative in partnership with Nvidia to expedite AI adoption in large organisations.
