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Majority of software development firms are adopting the concepts of global software development (GSD) in order to develop high‐quality and low‐cost products. However, the requirements change management (RCM) becomes a significant challenge in the GSD environment because of the unavailability of proper RCM framework and taxonomy. The objective of this study is to develop a taxonomy of the challenging factors of the RCM process in GSD. The taxonomy is developed based on the results of the data collected during the survey study and the implementation of the analytical hierarchy process (AHP). Total 25 challenging factors are identified and mapped into four core categories, ie, "organizational management," "team," "technology," and "process." Moreover, the AHP analysis is performed to prioritize the challenging factors and their categories. The prioritization process highlight that "process" is the most significant category of the RCM challenging factors. The taxonomy developed in this study provides a robust framework to tackle problems associated with RCM activities in GSD environment, which is significant to the success and progression of GSD firms. [ABSTRACT FROM AUTHOR]