Using firm-level microdata, our study investigates the heterogeneity of three types of taxes levied on firms (corporate tax, payroll tax and local business tax). We show that business taxes per worker and per unit value added significantly differs among different types of firms and that tax incomes are highly concentrated. The most important factor of corporate taxation is productivity that is positively correlated with tax income per capita and negatively correlated with the value-added tax wedge. Using static microsimulation, we study the effect of Hungarian corporate tax reduction in 2017 on tax income and the distribution of tax burdens. We calculate how much large enterprises benefited from the tax reduction, moreover how the concentration of tax income has reduced due to the corporate tax change.