ORCL · 10-K · 2026A · Full report
Unrecognized income tax benefits
ORACLE CORP · 2026-06-22 · Importance 64 · Surprise 42 · Contradicted
As of May 31, 2026 Oracle recorded $13.2 billion of gross unrecognized income tax benefits, including related interest and penalties, on its consolidated balance sheet. The company states the nature of these amounts is uncertain with respect to settlement or release with relevant tax authorities. The $13.2 billion balance represents a material contingent liability on the balance sheet. Oracle indicates it is involved in claims and legal proceedings that are inherently uncertain with respect to outcomes.
Key facts
- As of May 31, 2026, Oracle had $13.2 billion of gross unrecognized income tax benefits, including related interest and penalties, recorded on its consolidated balance sheet. source
- Net change in unrecognized tax benefits associated with settlements with tax authorities and other events was $240 million in fiscal 2026. source
Impact estimates
| metric | direction | stage | expected | basis |
|---|---|---|---|---|
| liability | negative | realized | -5.0% | As of May 31, 2026, Oracle had $13.2 billion of gross unrecognized income tax benefits, including related interest and penalties, recorded… |