Income Taxes

3 Months Ended

Mar. 31, 2025

Income Tax Disclosure [Abstract]

Income Taxes

Income Taxes

The provision for income taxes was $56.1 million and $49.0 million for the three months ended March 31, 2025 and 2024, respectively. The effective income tax rate was 21.0% and 18.9% for the three months ended March 31, 2025 and 2024, respectively. The effective income tax rate is higher in the current year primarily due to larger unrecognized tax benefits compared to the same period in the prior year.

The Company had gross unrecognized tax benefits of $267.2 million on March 31, 2025 and $257.5 million on December 31, 2024.

The Organization for Economic Co-operation and Development (“the OECD”) has issued various tax proposals including a two-pillar approach to global taxation (BEPS 2.0/ Pillar Two), focusing on global profit allocation and a 15% global corporate minimum tax rate. Several countries in which Gartner does business have proposed or enacted new laws to align with OECD Pillar Two proposals. The minimum tax is treated as a current cost beginning in 2024 and does not have a significant impact on the Company's effective tax rate for the current period. Significant details around the provisions are still uncertain as the OECD and participating countries continue to work on defining the underlying rules and administrative procedures. The Company will continue to monitor and reflect the impact of such legislative changes in future financial statements as appropriate.