REPORT ON CORPORATE INCOME TAX INFORMATION

in compliance with chapter 10a of Directive 2013/34/EU (‘country-by-country reporting’)

Introduction

The European Union introduced Public Country-by-Country Reporting (Public CbCR) by way of Directive (EU) 2021/2101, amending the Accounting Directive (2013/34/EU) to require certain large multinational groups to publish income tax and associated financial data on a country-by-country basis. These requirements apply to financial years commencing on or after 22 June 2024. This report is The Sage Group plc's Public CbCR for the financial year ending 30 September 2025. This report has been prepared in compliance with the reporting requirements and definitions prescribed by the EU Public CbCR rules. Furthermore, the data contained herein is presented on a jurisdictional basis, aggregating information for constituent entities within each tax jurisdiction. As such, it may differ from, and should not be read as directly comparable to, the financial statements of The Sage Group plc and its subsidiaries (the "Group"), which are prepared on a group-wide basis under IFRS. This report is prepared exclusively for the purpose of jurisdictional tax transparency and does not constitute, nor should it be read as, a reconciliation to or substitute for, the Group’s published financial statements or its filings with the London Stock Exchange.

Section 1. General information

Name of ultimate parent of group / of standalone company	The Sage Group plc
Country of registered office of ultimate parent undertaking	United Kingdom of Great Britain and Northern Ireland (the)
Date of start of financial year	2024-10-01
Date of end of financial year	2025-09-30
Reporting currency	GBP
Application of option to report in accordance with taxation reporting instructions	true
Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	Sage Global Services (Ireland) Limited Number One Central Park Leopardstown Dublin 18 Ireland
Name and address of a single branch which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	-
Language of report	en

Section 2. Overview of information on a country-by-country basis

Name of Member State or tax jurisdiction	Country code of Member State or tax jurisdiction	Revenues	Profit (loss) before tax	Income tax paid (on cash basis)	Income tax accrued – current year	Accumulated earnings	Number of employees
Austria	AT	24847335	5336032	1019403	1238385	9165536	77
Belgium	BE	11862877	6958794	2047993	1752353	-6700250	18
France	FR	355681260	66667049	9345321	13233038	127729310	1363
Germany	DE	194234411	25005359	385170	8445164	18808958	599
Ireland	IE	57388748	1578583	1047909	517550	-24090253	190
Italy	IT	8166	-1330	0	0	-164883	0
Latvia	LV	0	-6219	15282	30397	-6632	0
Poland	PL	3241808	1196365	0	50504	-2294485	33
Portugal	PT	32407361	6798216	78490	101562	7397367	174
Romania	RO	6286042	730652	0	133331	2730943	94
Spain	ES	165421206	12154118	1349736	964984	-80103146	1112
All other tax jurisdictions (aggregated basis)
		3251823811	390736074	79810365	112317586	5904939920	7415

Section 3. List of subsidiaries and activities

Name of Member State or tax jurisdiction	Country code of Member State or tax jurisdiction	Name of subsidiary undertakings consolidated in financial statements of ultimate parent undertaking	Brief description per country of nature of activities in Member State or tax jurisdiction
Austria	AT	Sage GmbH	Holding or Managing Intellectual Property; Sales, Marketing or Distribution.
Belgium	BE	Sage S.A.	Holding or Managing Intellectual Property; Sales, Marketing or Distribution.
France	FR	Sage Holding France SAS Sage Overseas Ltd Sage SAS Infineo SAS	Holding shares or other equity instruments; Administrative, management or support services; Research and development; Holding or managing intellectual property; Sales, marketing or distribution.
Germany	DE	Best Software Germany eWare GmbH Sage Baurer GmbH Sage CRM Solutions GmbH Sage GmbH Sage Management & Services GmbH Sage Services GmbH	Administrative, management or support services; Research and development; Holding or managing intellectual property; Sales, marketing or distribution; Holding shares or other equity instruments; Dormant.
Ireland	IE	Ocrex Ltd Sage Global Services (Ireland) Limited Sage Hibernia Ltd Sage Irish Finance Company Unlimited Company Sage Technologies Ltd Sage Treasury Ireland Unlimited Company	Administrative, management or support services; Research and development; Holding or managing intellectual property; Sales, marketing or distribution; Holding shares or other equity instruments; Dormant.
Italy	IT	Sellf S R L	Dormant.
Latvia	LV	CakeHR SIA	Dormant.
Poland	PL	Sage Software Poland sp. Z.o.o.	Research and development; Sales, marketing and distribution.
Portugal	PT	Sage Portugal – Software, S.A.	Research and development; Holding or managing intellectual property; Sales, marketing and distribution.
Romania	RO	Intacct Development Romania SRL	Research and development; Administrative, management or support services.
Spain	ES	Sage Spain Holdco, S.L.U. Sage Spain, S.L. Tritium Software, S.L.	Administrative, management or support services; Research and development; Holding or managing intellectual property; Sales, marketing or distribution; Holding shares or other equity instruments.

Section 4. Omitted information

Disclosure of type of information omitted
Information omitted	Information omitted, other tax jurisdictions	Explanation of reason for omission of information
-	-	-
Disclosure of information omitted for previous financial years
-

Section 5. Explanations for material discrepancies between income tax paid and accrued

Explanation of any material discrepancies between income tax paid and accrued
Differences between income tax paid and income tax accrued for the listed jurisdictions generally arise from timing differences between tax payments and tax accruals, as well as prior-year payments/refunds which are included in the income tax paid but not included within the accrued amount. Income tax accrued may differ from the statutory rate for a number of reasons. These include, but are not limited to, the utilisation of certain tax attributes, such as historical tax losses, and local tax incentives prescribed in law.

Explanation of any material discrepancies between income tax paid and accrued

Differences between income tax paid and income tax accrued for the listed jurisdictions generally arise from timing differences between tax payments and tax accruals, as well as prior-year payments/refunds which are included in the income tax paid but not included within the accrued amount. Income tax accrued may differ from the statutory rate for a number of reasons. These include, but are not limited to, the utilisation of certain tax attributes, such as historical tax losses, and local tax incentives prescribed in law.