Skip to content
Non-Current Liabilities

Unrecognized Tax Benefits - Impacting Effective Tax Rate

McDonald's Unrecognized Tax Benefits - Impacting Effective Tax Rate decreased by 5.4% to $402M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 5.4%, from $425M to $402M. Over 5 years (FY 2020 to FY 2025), Unrecognized Tax Benefits - Impacting Effective Tax Rate shows a downward trend with a -15.6% CAGR.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2015
Last reportedQ4 2025Feb 24, 2026

How to read this metric

Higher values indicate greater tax uncertainty and potential upside if tax positions are sustained upon audit.

Detailed definition

The portion of tax positions taken by the company that are not recognized in the financial statements because they do no...

Peer comparison

Standardized in tax footnote disclosures for large multinational corporations.

Metric ID: unrecognized_tax_benefits_impacting_etr

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$990M$410M$588M$425M$402M
QoQ Change-58.6%+43.4%-27.7%-5.4%
YoY Change-58.6%+43.4%-27.7%-5.4%
Range$402M$990M
CAGR-59.4%
Avg YoY Growth-12.1%
Median YoY Growth-16.6%
Current Streak2 quarters decline

Frequently Asked Questions

What is McDonald's's unrecognized tax benefits - impacting effective tax rate?
McDonald's (MCD) reported unrecognized tax benefits - impacting effective tax rate of $402M in Q4 2025.
How has McDonald's's unrecognized tax benefits - impacting effective tax rate changed year-over-year?
McDonald's's unrecognized tax benefits - impacting effective tax rate decreased by 5.4% year-over-year, from $425M to $402M.
What is the long-term trend for McDonald's's unrecognized tax benefits - impacting effective tax rate?
Over 5 years (2020 to 2025), McDonald's's unrecognized tax benefits - impacting effective tax rate has grown at a -15.6% compound annual growth rate (CAGR), from $940M to $402M.
What does unrecognized tax benefits - impacting effective tax rate mean?
The amount of potential tax savings that are currently uncertain and not included in the tax rate.