Facebook discloses country-level income taxes for the first time
Country-level tax disclosure is now a baseline expectation, not a voluntary signal.
Facebook reported country-level income taxes outside the United States for the first time.
The disclosure appeared in its 2025 Form 10-K filed January 28. The change follows new accounting rules adopted in 2023. Investors can now see where Facebook actually remitted cash income taxes.
The Law in Play
The disclosure reflects updated standards issued by the Financial Accounting Standards Board.
The rules require companies to separate income taxes paid at the federal, state, and foreign levels. They also require country-level reporting for jurisdictions exceeding 5% of total cash income taxes paid. The stated purpose is to improve transparency and support better decision-making for investors.
Some companies opposed the requirement, citing concerns about sensitivity.
What Facebook Reported
Facebook reported total cash income taxes paid in 2025 of $7.6 billion.
Countries exceeding the 5% disclosure threshold:
Ireland: $567 million
Brazil: $884 million
India: $652 million
These figures reflect cash p…
