SBAC · 10-Q · 2026Q3 · Full report

Income Tax Rate Changes

SBA COMMUNICATIONS CORP · 2026-11-05 · Importance 23 · Surprise 22

The provision for income taxes decreased $16.4 million for the nine months ended September 30, 2026, to $109.3 million. On a constant-currency basis, however, the provision increased $19.0 million, primarily because of higher withholding taxes, partly offset by a lower tax effect from the jurisdictional mix of earnings. For the third quarter, the provision decreased $26.4 million year over year; the constant-currency decrease was $13.1 million, mainly from a lower tax effect of jurisdictional earnings mix, partly offset by increased withholding taxes.

Key facts

• Q3 2026 income tax provision decreased $26.4 million year over year; on a constant-currency basis it decreased $13.1 million, primarily due to a lower tax effect from jurisdictional earnings mix, partly offset by higher withholding taxes. source
• Nine-month 2026 income tax provision decreased $16.4 million year over year, but increased $19.0 million on a constant-currency basis, primarily due to higher withholding taxes, partly offset by lower tax effect from jurisdictional earnings mix. source