Income Taxes

9 Months Ended

Sep. 30, 2025

The following table presents provision for income taxes (in millions, except for effective tax rate):


	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2024			2025			2024			2025
Income before provision for income taxes	$	31,706		$	43,987		$	87,572		$	119,709
Provision for income taxes	$	5,405		$	9,008		$	13,990		$	21,994
Effective tax rate	17.0		%	20.5		%	16.0		%	18.4		%

We are subject to income taxes in the U.S. and foreign jurisdictions. Significant judgment is required in evaluating our uncertain tax positions and determining our provision for income taxes. The total amount of gross unrecognized tax benefits was $12.6 billion and $13.1 billion, of which $10.0 billion and $11.1 billion, if recognized, would affect our effective tax rate, as of December 31, 2024 and September 30, 2025, respectively.

Changes to U.S. tax law enacted on July 4, 2025, allow for immediate expensing of domestic research and experimentation costs, accelerated depreciation on eligible capital expenditures, and other tax law changes impacting 2025 with certain changes effective in 2026. These changes are reflected in our results for the three and nine months ended September 30, 2025.

- Definition

The entire disclosure for income tax.

+ References

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+ Details

Alphabet Inc. 10-Q