LIN · 10-Q · 2026Q3 · Full report

Income Tax Rate Changes

LINDE PLC · 2026-10-29 · Importance 25 · Surprise 22

Linde’s effective tax rate was 21.1% in third-quarter 2026, compared with 18.0% in third-quarter 2025, a 3.1 percentage-point increase. The nine-month effective tax rate rose to 22.9% from 21.9%. The company attributed the increases to the impact of a tax rate change in EMEA in 2025. Adjusted effective tax rates were 23.8% for the quarter and 23.7% year to date, versus 22.7% and 23.5% in the comparable 2025 periods.

Key facts

• LINDE PLC effective tax rate was 21.1% in Q3 2026 and 22.9% in the nine months ended September 30, 2026, versus 18.0% and 21.9% in the respective 2025 periods. source
• Adjusted LINDE PLC effective tax rate was 23.8% in Q3 2026 and 23.7% in the nine months ended September 30, 2026, versus 22.7% and 23.5% in the respective 2025 periods. source
• The increase in LINDE PLC's effective tax rates was primarily due to the impact of a tax rate change in EMEA in 2025. source