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Ratings tables − Public and multinational business Advance Pricing Arrangement program

Tables detailing the data supporting the Public and multinational business Advance Pricing Arrangement (APA) program.

Last updated 17 September 2026

Table 1: APA population by type

Table 1 details the data used in Figure 21: APA population by type.

Table 1: APA population, by type – 1 July 2021 to 30 June 2026

Total APA population

2021–22

2022–23

2023–24

2024–25

2025–26

UAPAs under negotiation

27

26

25

21

19

UAPAs in place

54

39

33

32

32

Total unilateral APAs

81

65

58

53

51

BAPAs under negotiation

60

56

52

55

50

BAPAs in place

34

38

47

45

46

Total bilateral APAs

94

94

99

100

96

MAPAs under negotiation

3

2

2

3

3

MAPAs in place

1

0

0

0

0

Total multilateral APAs

4

2

2

3

3

Total APAs

179

161

159

156

150

Table 2: APAs in place by type

Table 2 details the data used in Figure 22: APAs in place by type.

Table 2: APAs in place, by type – 1 July 2021 to 30 June 2026

APAs in place

2021–22

2022–23

2023–24

2024–25

2025–26

Unilateral APA

54

39

33

32

32

Bilateral APA

34

38

47

45

46

Multilateral APA

1

0

0

0

0

Total

89

77

80

77

78

Table 3: APAs under negotiation by type

Table 3 details the data used in Figure 23: APAs under negotiation by type.

Table 3: APAs under negotiation, by type – 1 July 2021 to 30 June 2026

APA under negotiation

2021–22

2022–23

2023–24

2024–25

2025–26

Unilateral APA

27

26

25

21

19

Bilateral APA

60

56

52

55

50

Multilateral APA

3

2

2

3

3

Total

90

84

79

79

72

Table 4: APA population by ADF rating

Table 4 details the data used in Figure 24: APA population by ADF rating.

Table 4: APA population, by ADF rating – 1 July 2021 to 30 June 2026

Total APA population

2021–22

2022–23

2023–24

2024–25

2025–26

M&E Risk Strategy

35

35

33

33

26

Large Risk Strategy

18

18

16

15

20

Top 100

32

22

27

27

24

Top 1,000

94

86

83

81

80

Total

179

161

159

156

150

Table 5: BAPAs/MAPAs by jurisdiction – 30 June 2026

Table 5 details the data used in Figure 25: BAPAs/MAPAs by jurisdiction – 30 June 2026.

Table 5: BAPAs/MAPAs by jurisdiction – 30 June 2026

Country

Number

Japan

36

United States

15

Switzerland

9

Singapore

9

United Kingdom

8

India

6

New Zealand

6

Korea

4

Other jurisdictions

9

Table 6: APA EE requests by status (new or renewal)

Table 6 details the data used in Figure 26: APA EE requests by status (new or renewal).

Table 6: APA EE requests by status (new or renewal) – 1 July 2021 to 30 June 2026

APAs requests

2021–22

2022–23

2023–24

2024–25

2025–26

New

10

10

10

9

8

Renewal

38

22

9

13

15

Total

48

32

19

22

23

Table 7: Renewal APA EE requests

Table 7 details the data used in Figure 27: Renewal APA EE requests.

Table 7: Renewal APA EE requests – 1 July 2021 to 30 June 2026

Renewal APAs

2021–22

2022–23

2023–24

2024–25

2025–26

Unilateral APA

10

9

6

3

3

Bilateral APA

27

13

3

9

11

Multilateral APA

1

0

0

1

1

Total

38

22

9

13

15

Table 8: New APA EE requests

Table 8 details the data used in Figure 28: New APA EE requests.

Table 8: New APA EE requests – 1 July 2021 to 30 June 2026

New APAs

2021–22

2022–23

2023–24

2024–25

2025–26

Unilateral APA

2

4

2

1

2

Bilateral APA

6

6

8

8

6

Multilateral APA

2

0

0

0

0

Total

10

10

10

9

8

Table 9: APAs signed, by type

Table 9 details the data used in Figure 29: APAs signed by type.

Table 9: APAs signed, by type – 1 July 2021 to 30 June 2026

APAs signed

2021–22

2022–23

2023–24

2024–25

2025–26

New UAPA

1

1

2

1

0

Renewal UAPA

7

8

4

6

5

Total UAPA

8

9

6

7

5

New BAPA

0

0

3

2

4

Renewal BAPA

17

19

11

6

10

Total BAPA

17

19

14

8

14

New MAPA

1

1

0

0 

0

Renewal MAPA

0

0

0 

0

0

Total MAPA

1

1

0

0

0

Total APAs signed

26

29

20

15

19

Table 10: APAs signed, by status (new/renewal)

Table 10 details the data used in Figure 30: APAs signed, by status (new/renewal).

Table 10: APAs signed, by status (new/renewal) – 1 July 2021 to 30 June 2026

APAs signed

2021–22

2022–23

2023–24

2024–25

2025–26

New

2

2

5

3

4

Renewal

24

27

15

12

15

Total

26

29

20

15

19

Table 11: Average cycle time for completed APAs, by type

Table 11 details the data used in Figure 31: Average cycle time (months) for completed APAs by type.

Table 11: Average cycle time (months) for completed APAs by type – 1 July 2021 to 30 June 2026

APA cycle times (months)

2021–22

2022–23

2023–24

2024–25

2025–26

Unilateral APA

18.0

17.8

26.6

23.0

21.0

Bilateral APA

20.8

19.7

33.2

41.3

41.3

Multilateral APA

89.7

57.3

n/a

n/a

n/a

Average for all types

22.6

20.8

31.2

32.8

35.9

Table 12: Average cycle time for completed APAs, by status (new/renewal)

Table 12 details the data used in Figure 32: Average cycle time for completed APAs, by status (new/renewal).

Table 12: Average cycle time for completed APAs, by status (new/renewal) – 1 July 2021 to 30 June 2026

APA cycle times (UAPAs and BAPAs)

2021–22

2022–23

2023–24

2024–25

2025–26

New

36.7

54.3

34.2

49.9

44.4

Renewal

19.2

17.8

30.2

28.5

33.7

Total average

22.6

20.8

31.2

32.8

35.9

 

QC105516