All glossary terms
Glossary term
Base Erosion Anti-Abuse Tax (BEAT)
A minimum tax aimed at preventing erosion of the U.S. tax base via deductible payments to foreign affiliates.
Related terms
1
Jurisdictions
us
Definition
Section 59A imposes the BEAT on certain large U.S. corporations with significant base-erosion payments to foreign related parties. The tax rate is currently 10 percent rising to 12.5 percent in 2026.
Examples
- A large U.S. corporation making royalty payments to a foreign related party may owe BEAT if base-erosion percentage thresholds are met.
Related terms
Translations
ESBEAT
ZH税基侵蚀反滥用税
DEBEAT
FRBEAT
JABEAT
Citations
26 U.S.C. · 59A
Related citations
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This entry cites
Primary sources
- IRS Form 8991Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.