{ "dataset": "richbay-business-facts", "title": "Business compliance facts by country — tax, VAT, company formation, tax residency", "version": "2026.10", "releases": [ { "version": "2026.10", "released": "2026-10-07", "url": "https://richbay.org/data/business-facts/2026.10.json" } ], "changes_since_release": 35, "generated": "2026-10-14", "licence": "CC BY 4.0", "licence_url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Richbay (richbay.org)", "canonical": "https://richbay.org/data/business-facts.json", "disclaimer": "Data without guarantee — always verify before use. Headline figures for orientation and comparison, not tax or legal advice.", "conventions": { "value_null": "An answer, not missing data: no single figure honestly represents the jurisdiction. Read `qualifier` and `scope_note`. Never treat null as 0.", "value_range": "`value_min`/`value_max` carry a range where the honest answer is one; `value` is then null.", "checked_at": "Editorial: the value was read off the source and matched on this date.", "ledger_verified_at": "A human Confirm in Richbay's verification ledger. `ledger_status` is `expired` once past its re-verification interval.", "basis_kind": { "statute": "The article was located and read in the official legislative text (`instrument`, `article`).", "registry-guidance": "Read off the registration authority's own published guidance.", "authority-publication": "Read off the competent authority's published page." } }, "counts": { "facts": 418, "jurisdictions": 54, "metrics": 19, "statute": 100, "ledgerCurrent": 0 }, "changelog": [ { "fact_id": "ES.pit_top_national", "on": "2026-10-09", "from": { "value": 47, "value_min": null, "value_max": null, "qualifier": "national" }, "to": { "value": 24.5, "value_min": null, "value_max": null, "qualifier": "national" }, "reason": "correction", "note": "47 was the state scale (24.5%) plus a 22.5% regional half — a combined state + autonomous-community figure filed as the national rate, contradicting the field's published national-only scope. The regional top rates (20.5–29.5%) are now a separate sub-national layer." }, { "fact_id": "DE.pit_top_national", "on": "2026-10-09", "from": { "value": 45, "value_min": null, "value_max": null, "qualifier": "national" }, "to": { "value": 47.475, "value_min": null, "value_max": null, "qualifier": "national" }, "reason": "correction", "note": "45 omitted the 5.5% solidarity surcharge, a national surtax the field's definition includes and top earners pay in full (45 × 1.055)." }, { "fact_id": "FR.pit_top_national", "on": "2026-10-09", "from": { "value": 45, "value_min": null, "value_max": null, "qualifier": "national" }, "to": { "value": 49, "value_min": null, "value_max": null, "qualifier": "national" }, "reason": "correction", "note": "45 omitted the 4% CEHR, a national surtax on the top margin of high incomes. The CDHR minimum-tax floor is not a marginal rate and is not added." }, { "fact_id": "PT.pit_top_national", "on": "2026-10-09", "from": { "value": 48, "value_min": null, "value_max": null, "qualifier": "national" }, "to": { "value": 53, "value_min": null, "value_max": null, "qualifier": "national" }, "reason": "correction", "note": "48 omitted the 5% solidarity surcharge on taxable income above €250,000, a national surtax at the top margin." }, { "fact_id": "IE.pit_top_national", "on": "2026-10-10", "from": { "value": 40, "value_min": null, "value_max": null, "qualifier": "national" }, "to": { "value": 48, "value_min": null, "value_max": null, "qualifier": "national" }, "reason": "correction", "note": "40 omitted the 8% Universal Social Charge above €70,044, which Revenue defines as a tax on total income — a national surtax, not a social contribution." }, { "fact_id": "PL.pit_top_national", "on": "2026-10-10", "from": { "value": 32, "value_min": null, "value_max": null, "qualifier": "national" }, "to": { "value": 36, "value_min": null, "value_max": null, "qualifier": "national" }, "reason": "correction", "note": "32 omitted the 4% solidarity levy on income above PLN 1m, a national surtax." }, { "fact_id": "AU.pit_top_national", "on": "2026-10-10", "from": { "value": 45, "value_min": null, "value_max": null, "qualifier": "national" }, "to": { "value": 47, "value_min": null, "value_max": null, "qualifier": "national" }, "reason": "correction", "note": "45 omitted the 2% Medicare levy, which the row's own note and its capital-gains figure ((45 + 2) × 50% = 23.5) already counted." }, { "fact_id": "DK.pit_top_national", "on": "2026-10-10", "from": { "value": 32.01, "value_min": null, "value_max": null, "qualifier": "national" }, "to": { "value": 37.45, "value_min": null, "value_max": null, "qualifier": "national" }, "reason": "correction", "note": "32.01 omitted the 8% labour-market tax, a national income tax levied on gross income before the other rates; on gross income the national layer is 8 + 0.92 × 32.01." }, { "fact_id": "DK.pit_subnational_add", "on": "2026-10-10", "from": { "value": 25.05, "value_min": null, "value_max": null, "qualifier": null }, "to": { "value": 23.05, "value_min": null, "value_max": null, "qualifier": null }, "reason": "correction", "note": "Restated on gross income to match the national figure: the municipal rate applies after the 8% labour-market tax, so 0.92 × 25.05. National 37.45 + municipal 23.05 = 60.5, the published 2026 ceiling." }, { "fact_id": "JP.cit_general_national", "on": "2026-10-10", "from": { "value": 23.2, "value_min": null, "value_max": null, "qualifier": "general" }, "to": { "value": 26.52, "value_min": null, "value_max": null, "qualifier": "general" }, "reason": "correction", "note": "23.2 was the corporation-tax rate alone, omitting two national surtaxes on the tax amount: local corporate tax (10.3%) and the defence special corporation tax (4%, fiscal years from 2026-04-01)." }, { "fact_id": "PT.cit_general_national", "on": "2026-10-10", "from": { "value": 19, "value_min": null, "value_max": null, "qualifier": "general" }, "to": { "value": 28, "value_min": null, "value_max": null, "qualifier": "general" }, "reason": "correction", "note": "19 omitted the derrama estadual, a national surcharge of up to 9% on taxable profit above €35m; the field states a large company's rate." }, { "fact_id": "FR.cit_general_national", "on": "2026-10-10", "from": { "value": 25, "value_min": null, "value_max": null, "qualifier": "general" }, "to": { "value": 25.825, "value_min": null, "value_max": null, "qualifier": "general" }, "reason": "correction", "note": "25 omitted the 3.3% social contribution on CIT above €763,000, a national surtax at a large company's margin." }, { "fact_id": "IN.cit_general_national", "on": "2026-10-10", "from": { "value": 30, "value_min": null, "value_max": null, "qualifier": "general" }, "to": { "value": 34.944, "value_min": null, "value_max": null, "qualifier": "general" }, "reason": "correction", "note": "30 was the rate before the 12% surcharge and 4% cess, while the personal figure in the same row already included both." }, { "fact_id": "SA.cit_general_national", "on": "2026-10-10", "from": { "value": 20, "value_min": null, "value_max": null, "qualifier": "general" }, "to": { "value": 20, "value_min": null, "value_max": null, "qualifier": "foreign-entities" }, "reason": "correction", "note": "Filed as a general rate, but the 20% reaches only the non-Saudi, non-GCC share; Saudi and GCC owners pay 2.5% zakat instead." }, { "fact_id": "QA.cit_general_national", "on": "2026-10-10", "from": { "value": 10, "value_min": null, "value_max": null, "qualifier": "general" }, "to": { "value": 10, "value_min": null, "value_max": null, "qualifier": "foreign-entities" }, "reason": "correction", "note": "Filed as a general rate, but entities wholly owned by Qatari and resident GCC nationals pay no CIT; the 10% reaches the foreign share." }, { "fact_id": "US.cgt_individual", "on": "2026-10-10", "from": { "value": 20, "value_min": null, "value_max": null, "qualifier": "flat" }, "to": { "value": 23.8, "value_min": null, "value_max": null, "qualifier": "flat" }, "reason": "correction", "note": "20 omitted the 3.8% net investment income tax, a national surtax on investment income above USD 200k (single)." }, { "fact_id": "IL.cgt_individual", "on": "2026-10-10", "from": { "value": 25, "value_min": null, "value_max": null, "qualifier": "flat" }, "to": { "value": 30, "value_min": null, "value_max": null, "qualifier": "flat" }, "reason": "correction", "note": "25 omitted the 3% surtax and the 2% additional surtax on capital income (from 2025), both national, above ILS 721,560." }, { "fact_id": "PL.cgt_individual", "on": "2026-10-10", "from": { "value": 19, "value_min": null, "value_max": null, "qualifier": "flat" }, "to": { "value": 23, "value_min": null, "value_max": null, "qualifier": "flat" }, "reason": "correction", "note": "19 omitted the 4% solidarity levy, whose base expressly includes share-sale income above PLN 1m." }, { "fact_id": "IN.cgt_individual", "on": "2026-10-10", "from": { "value": 12.5, "value_min": null, "value_max": null, "qualifier": "flat" }, "to": { "value": 14.95, "value_min": null, "value_max": null, "qualifier": "flat" }, "reason": "correction", "note": "12.5 was the rate before surcharge (capped at 15% on long-term equity gains) and the 4% cess, which the personal and corporate figures in this row include." }, { "fact_id": "FR.cgt_individual", "on": "2026-10-10", "from": { "value": 31.4, "value_min": null, "value_max": null, "qualifier": "flat" }, "to": { "value": 35.4, "value_min": null, "value_max": null, "qualifier": "flat" }, "reason": "correction", "note": "31.4 omitted the 4% high-income contribution (CEHR), which applies to capital income as well as earned income." }, { "fact_id": "JP.cgt_individual", "on": "2026-10-10", "from": { "value": 20.315, "value_min": null, "value_max": null, "qualifier": "flat" }, "to": { "value": 15.315, "value_min": null, "value_max": null, "qualifier": "flat" }, "reason": "correction", "note": "20.315 folded the 5% inhabitant tax (sub-national) into the national figure; it is now reported separately as cgt_subnational_add." }, { "fact_id": "TR.cgt_individual", "on": "2026-10-10", "from": { "value": 40, "value_min": null, "value_max": null, "qualifier": "ordinary-income" }, "to": { "value": null, "value_min": null, "value_max": null, "qualifier": "listed-exempt" }, "reason": "correction", "note": "40 was the general rule; the field covers listed securities, and BIST-listed equities acquired after 2006 carry 0% withholding (Provisional Art. 67)." }, { "fact_id": "CL.cgt_individual", "on": "2026-10-10", "from": { "value": 40, "value_min": null, "value_max": null, "qualifier": "ordinary-income" }, "to": { "value": 10, "value_min": null, "value_max": null, "qualifier": "flat" }, "reason": "correction", "note": "40 was the general rule; shares with stock-market presence pay the 10% sole tax of art. 107 LIR." }, { "fact_id": "AR.cgt_individual", "on": "2026-10-10", "from": { "value": 15, "value_min": null, "value_max": null, "qualifier": "flat" }, "to": { "value": null, "value_min": null, "value_max": null, "qualifier": "listed-exempt" }, "reason": "correction", "note": "15 is the cedular rate for ADRs and unlisted shares; shares listed on CNV-authorised markets are exempt for resident individuals." }, { "fact_id": "CO.cgt_individual", "on": "2026-10-10", "from": { "value": 15, "value_min": null, "value_max": null, "qualifier": "flat" }, "to": { "value": null, "value_min": null, "value_max": null, "qualifier": "listed-exempt" }, "reason": "correction", "note": "15 is the occasional-gains rate; listed-share gains are non-taxable when the owner sells no more than 3% of the outstanding shares in a year (art. 36-1 ET)." }, { "fact_id": "TH.cgt_individual", "on": "2026-10-10", "from": { "value": null, "value_min": null, "value_max": null, "qualifier": "ordinary-income" }, "to": { "value": null, "value_min": null, "value_max": null, "qualifier": "listed-exempt" }, "reason": "correction", "note": "Gains on shares sold on the Stock Exchange of Thailand are exempt for individuals; the general income-tax rule does not reach them." }, { "fact_id": "CZ.cgt_individual", "on": "2026-10-10", "from": { "value": null, "value_min": 15, "value_max": 23, "qualifier": "ordinary-income" }, "to": { "value": null, "value_min": null, "value_max": null, "qualifier": "listed-exempt" }, "reason": "correction", "note": "15–23 is the rule for holdings of three years or less; long-term holdings, which this field covers, are exempt under the time test." }, { "fact_id": "ID.cgt_individual", "on": "2026-10-10", "from": { "value": null, "value_min": null, "value_max": null, "qualifier": "ordinary-income" }, "to": { "value": null, "value_min": null, "value_max": null, "qualifier": "varies" }, "reason": "correction", "note": "Listed shares pay a 0.1% final tax on gross proceeds, not income tax on the gain, so the general-income basis did not describe them." }, { "fact_id": "IN.consumption_tax_standard", "on": "2026-10-10", "from": { "value": null, "value_min": 0.25, "value_max": 28, "qualifier": "varies" }, "to": { "value": null, "value_min": 0.25, "value_max": 40, "qualifier": "varies" }, "reason": "correction", "note": "The band list still described GST before GST 2.0 (22 September 2025), which abolished the 12% and 28% slabs and added a 40% rate for luxury and sin goods." }, { "fact_id": "CH.pit_top_national", "on": "2026-10-14", "from": { "value": null, "value_min": 21.9, "value_max": 43.2, "qualifier": "combined" }, "to": { "value": 11.5, "value_min": null, "value_max": null, "qualifier": "national" }, "reason": "correction", "note": "Switzerland alone carried a combined federal + cantonal + communal range in a field defined as the national rate, so it could not be read beside the US, Canada or Spain. The national figure is the 11.5% federal direct tax; the cantonal and communal tax (10.40–31.74%) is now the sub-national layer." }, { "fact_id": "CH.cit_general_national", "on": "2026-10-14", "from": { "value": null, "value_min": 11.66, "value_max": 20.54, "qualifier": "combined" }, "to": { "value": 7.83, "value_min": null, "value_max": null, "qualifier": "general" }, "reason": "correction", "note": "A combined federal + cantonal + communal range sat in a field defined as the national rate. The national figure is the federal CIT on a pre-tax basis (8.5% of profit after tax, deductible, ~7.83% of pre-tax profit); the cantonal and communal tax (3.83–12.71%) is now the sub-national layer." }, { "fact_id": "CA.pit_subnational_add", "on": "2026-10-14", "from": { "value": null, "value_min": 4, "value_max": 21, "qualifier": null }, "to": { "value": null, "value_min": 11.5, "value_max": 21.8, "qualifier": null }, "reason": "correction", "note": "The lower bound, 4, was Nunavut's lowest bracket rather than a top rate, and the upper bound missed Newfoundland and Labrador. CRA's 2026 tables put the top provincial and territorial rates at 11.5% (Nunavut) to 21.8% (Newfoundland and Labrador)." }, { "fact_id": "DE.cit_subnational_add", "on": "2026-10-14", "from": { "value": null, "value_min": 7, "value_max": 21, "qualifier": null }, "to": { "value": null, "value_min": 7, "value_max": 20.3, "qualifier": null }, "reason": "correction", "note": "The upper bound, 21, implied a 600% trade-tax multiplier that no municipality levies; the highest in the DIHK 2026 survey is 580% (Oberhausen, Mülheim an der Ruhr), i.e. 20.3%. The lower bound remains the statutory 200% minimum (7%)." }, { "fact_id": "BR.consumption_tax_standard", "on": "2026-10-14", "from": { "value": null, "value_min": 17, "value_max": 20, "qualifier": "varies" }, "to": { "value": null, "value_min": 17, "value_max": 23, "qualifier": "varies" }, "reason": "correction", "note": "The band predated states' increases to their modal ICMS rates; the highest is now Maranhão's 23% (Lei 12.426/2024, in force from 2025-02-23)." }, { "fact_id": "JP.tax_residency_day_threshold", "on": "2026-10-14", "from": { "value": 183, "value_min": null, "value_max": null, "qualifier": "composite" }, "to": { "value": null, "value_min": null, "value_max": null, "qualifier": "composite" }, "reason": "correction", "note": "Japan publishes no 183-day residency test. Under the NTA's own definition an individual is a non-resident unless they have a domicile in Japan or have had a residence there continuously for one year or more; the 183 days on the same page is the tax-treaty short-stay exemption for employment income." } ], "metrics": [ { "id": "pit_top_national", "label": "Personal income tax — top national rate", "unit": "percent", "sourceId": "tax-vat", "comparable": true, "definition": "Top marginal statutory rate on employment income at the NATIONAL layer, including national surtaxes and excluding any sub-national tax and all social-security contributions. Sub-national tax is reported separately as pit_subnational_add.", "qualifier": "\"national\" (default) or \"combined\": the jurisdiction has no separable national rate (Switzerland); value is null and value_min/value_max carry the combined range. A \"combined\" row is NOT comparable with \"national\" rows." }, { "id": "pit_subnational_add", "label": "Personal income tax — sub-national layer", "unit": "percentage-points", "sourceId": "tax-vat", "comparable": false, "definition": "Percentage points a sub-national layer adds on top of pit_top_national — a typical figure or a range across jurisdictions. Present only where the layer is material and its size was verified; absence means none was recorded, not zero.", "appliesTo": "The layer that levies it: state, provincial, cantonal, municipal or prefectural." }, { "id": "cit_general_national", "label": "Corporate income tax — general national rate", "unit": "percent", "sourceId": "tax-vat", "comparable": true, "definition": "General statutory corporate income tax rate at the NATIONAL layer. Sub-national business taxes are reported separately as cit_subnational_add.", "qualifier": "\"general\" (default); \"trading-income\" (rate reaches trading income only — Ireland); \"on-distribution\" (tax falls on distributed profit, retained profit untaxed — Estonia); \"foreign-entities\" (rate reaches foreign-owned companies only — Kuwait); \"combined\" (no separable national rate; value null, range in value_min/value_max). Only \"general\" rows are directly comparable." }, { "id": "cit_subnational_add", "label": "Corporate income tax — sub-national layer", "unit": "percentage-points", "sourceId": "tax-vat", "comparable": false, "definition": "Percentage points a sub-national business tax adds on top of cit_general_national (e.g. German municipal trade tax). Absence means none was recorded, not zero.", "appliesTo": "The layer that levies it." }, { "id": "cgt_individual", "label": "Capital gains tax — individual", "unit": "percent", "sourceId": "tax-vat", "comparable": false, "definition": "Rate on an individual's long-term gains on the asset class in applies_to, at the NATIONAL layer including national surtaxes; a sub-national layer is reported separately as cgt_subnational_add. Where no single rate is honest, value is null and qualifier says why — null is never 0%.", "qualifier": "\"flat\" (a statutory rate); \"inclusion\" (a share of the gain enters income; value is the resulting top effective rate); \"deemed-return\" (tax on a notional return, not realised gains); \"ordinary-income\" (no separate CGT, gains are income); \"varies\" (no single general rate); \"none\" (no general CGT on individuals — business or trading gains may still be taxed, see scope_note); \"listed-exempt\" (long-term gains on listed shares are exempt for individuals while other gains are taxed; value null, conditions in scope_note).", "appliesTo": "Asset class: listed-securities (default), share-income, financial-assets, certain-listed-securities." }, { "id": "cgt_subnational_add", "label": "Capital gains tax — sub-national layer", "unit": "percentage-points", "sourceId": "tax-vat", "comparable": false, "definition": "Percentage points a sub-national tax adds on top of cgt_individual (e.g. Japan's 5% inhabitant tax on share gains). Absence means none was recorded, not zero.", "appliesTo": "The layer that levies it." }, { "id": "consumption_tax_standard", "label": "VAT / GST / sales tax — standard statutory rate", "unit": "percent", "sourceId": "tax-vat", "comparable": false, "definition": "Standard statutory rate of the general consumption tax. US rows (US-XX) are STATE sales tax only; local add-ons are excluded. Reduced, zero and exempt categories are not included.", "qualifier": "\"statutory\" (default); \"effective\" (statutory rate on a reduced base — see consumption_tax_effective); \"temporary\" (a time-limited rate is charged instead — see consumption_tax_temporary); \"varies\" (bands by supply, a range by state, or two separate taxes; value null, range in value_min/value_max where one exists); \"none\" (no such tax — not a 0% rate).", "appliesTo": "Tax type: VAT, GST, Consumption Tax, SST, Sales Tax (state), ICMS (state)." }, { "id": "consumption_tax_temporary", "label": "VAT / GST — temporary rate in force", "unit": "percent", "sourceId": "tax-vat", "comparable": false, "definition": "A time-limited rate charged INSTEAD of the statutory one. valid_to is the published end date of the current instrument; a reduction renewed periodically (Thailand) carries the end date of the decree in force, and can lapse at any renewal." }, { "id": "consumption_tax_effective", "label": "VAT / GST — effective rate on general supplies", "unit": "percent", "sourceId": "tax-vat", "comparable": false, "definition": "What general supplies actually bear where the statutory rate applies to a reduced tax base (Indonesia: 12% on an 11/12 base = 11%)." }, { "id": "consumption_tax_subnational_add", "label": "VAT / GST / sales tax — sub-national layer", "unit": "percentage-points", "sourceId": "tax-vat", "comparable": false, "definition": "Percentage points a sub-national sales tax adds on top of consumption_tax_standard (e.g. Canada's provincial PST/QST/HST portion). Absence means none was recorded, not zero.", "appliesTo": "The layer that levies it." }, { "id": "nonresident_sole_director", "label": "Non-resident may be sole director", "unit": "boolean", "sourceId": "company-formation", "comparable": true, "definition": "Whether a person not resident in the jurisdiction may be the sole director of the entity in applies_to. basis_kind distinguishes answers read off the statute (with instrument and article) from answers read off registry guidance.", "appliesTo": "The entity type most commonly used by foreign founders." }, { "id": "remote_setup", "label": "Registration possible without presence", "unit": "boolean", "sourceId": "company-formation", "comparable": true, "definition": "Whether registration of the entity in applies_to can be completed without the founder being physically present. Absent where it could not be verified — notarisation, capital deposit and national e-ID each block it differently.", "appliesTo": "The entity type most commonly used by foreign founders." }, { "id": "tax_residency_day_threshold", "label": "Tax residency — headline day-count threshold", "unit": "days", "sourceId": "tax-residency", "comparable": false, "definition": "The headline physical-presence day count the jurisdiction publishes for individual tax residence. Most systems apply further tests (home, centre of interests, domicile), and where qualifier is not \"day-count\" the count is a secondary or deeming rule: staying under it does NOT establish non-residence (Canada: residential ties decide, the 183 days only deem residence). value is null where no day count is published.", "qualifier": "\"day-count\", \"domicile\", \"facts-and-circumstances\" or \"composite\" — the PRIMARY residency test, which decides how much weight the count carries." }, { "id": "annual_leave_days", "label": "Statutory paid annual leave", "unit": "days", "sourceId": "labor-law", "comparable": false, "definition": "Minimum paid annual leave for a full-time employee, in WORKING DAYS ON A FIVE-DAY WEEK. Statutes that count a six-day week (DE \"Werktage\", FR \"jours ouvrables\") are converted and scope_note gives the statutory wording. Where it grows with service, value is null and value_min/value_max give the entry level and the ceiling.", "qualifier": "\"flat\"; \"tenure-scaled\" (grows with length of service — CN counts CUMULATIVE years across employers); \"none\" (no statutory entitlement at this level of government; value null).", "appliesTo": "Who the rule reaches, when it is not every employee (e.g. Canada: federally regulated employers only)." }, { "id": "standard_weekly_hours", "label": "Standard working week", "unit": "hours", "sourceId": "labor-law", "comparable": false, "definition": "The statutory standard week. The SAME number means different law depending on qualifier — never compare the column without it.", "qualifier": "\"limit\" (hours beyond are prohibited except under a specific overtime rule — JP, KR, CN, CA); \"overtime-threshold\" (hours beyond are lawful but paid at a premium — US, FR); \"limit-unless-reasonable\" (AU: may not be required unless the extra hours are reasonable).", "appliesTo": "Scope, when the rule reaches only some employees (e.g. Singapore: Part 4 of the Employment Act)." }, { "id": "max_weekly_hours", "label": "Maximum working week incl. overtime", "unit": "hours", "sourceId": "labor-law", "comparable": false, "definition": "The absolute statutory ceiling on hours in a week, overtime included.", "qualifier": "\"cap\" (in any single week); \"averaged-cap\" (on average over a reference period — GB 17 weeks with an opt-out, DE 6 months); \"none\" (the law sets no ceiling; value null)." }, { "id": "probation_max_months", "label": "Maximum probation period", "unit": "months", "sourceId": "labor-law", "comparable": false, "definition": "The longest probation (trial) period the law allows. Absent from the file = not established; \"none\" = the law sets no limit and none is required.", "qualifier": "\"cap\"; \"cap-by-category\" (value_min/value_max — by job category in FR, by contract length in CN); \"none\" (value null)." }, { "id": "employer_notice_days", "label": "Minimum notice from the employer", "unit": "days", "sourceId": "labor-law", "comparable": false, "definition": "Minimum notice an employer must give to end employment, in days (weeks × 7). A statute that states MONTHS keeps its figure in scope_note and the value stays null rather than becoming an approximation. Most allow pay in lieu.", "qualifier": "\"flat\"; \"tenure-scaled\" (value_min at the shortest qualifying service, value_max at the longest — or value alone where only the entry level is stated in days); \"default-if-contract-silent\" (SG: applies only when the contract names no period — not a floor)." }, { "id": "extra_salary_payments", "label": "Statutory extra salary payments", "unit": "payments", "sourceId": "labor-law", "comparable": false, "definition": "Number of extra salary payments the law requires each year (BR 13º salário, CO prima de servicios, AR sueldo anual complementario, ES pagas extraordinarias). scope_note gives the amount. A count of PAYMENTS, not of months of pay: AR pays two halves of one month.", "qualifier": "\"amount-set-by-law\" (the statute fixes the sum); \"amount-set-by-agreement\" (the statute mandates the payments, a collective agreement sets the sum — ES)." } ], "facts": [ { "fact_id": "AE.pit_top_national", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "metric": "pit_top_national", "unit": "percent", "value": 0, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://tax.gov.ae/", "basis_kind": "authority-publication" }, { "fact_id": "AE.cit_general_national", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "metric": "cit_general_national", "unit": "percent", "value": 9, "value_min": null, "value_max": null, "qualifier": "general", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://tax.gov.ae/", "basis_kind": "authority-publication" }, { "fact_id": "AE.cgt_individual", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "metric": "cgt_individual", "unit": "percent", "value": null, "value_min": null, "value_max": null, "qualifier": "none", "applies_to": "listed-securities", "scope_note": "no general CGT; business gains taxed at 9%", "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://tax.gov.ae/", "basis_kind": "authority-publication" }, { "fact_id": "AE.consumption_tax_standard", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "metric": "consumption_tax_standard", "unit": "percent", "value": 5, "value_min": null, "value_max": null, "qualifier": "statutory", "applies_to": "VAT", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://tax.gov.ae/", "basis_kind": "authority-publication" }, { "fact_id": "AE.nonresident_sole_director", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "metric": "nonresident_sole_director", "unit": "boolean", "value": true, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "Ltd", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": null, "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.dmcc.ae/", "basis_kind": "registry-guidance" }, { "fact_id": "AE.remote_setup", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "metric": "remote_setup", "unit": "boolean", "value": true, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "Ltd", "scope_note": "Registration and identity checks run online (video call); a bank account and a residence visa still need a visit.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://dmcc.ae/blog/how-to-set-up-a-business-in-dubai-remotely", "basis_kind": "registry-guidance" }, { "fact_id": "AE.tax_residency_day_threshold", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "metric": "tax_residency_day_threshold", "unit": "days", "value": 183, "value_min": null, "value_max": null, "qualifier": "composite", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": null, "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://tax.gov.ae/en/", "basis_kind": "authority-publication" }, { "fact_id": "AR.pit_top_national", "jurisdiction": "AR", "jurisdiction_name": "Argentina", "metric": "pit_top_national", "unit": "percent", "value": 35, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.argentina.gob.ar/arca", "basis_kind": "authority-publication" }, { "fact_id": "AR.cit_general_national", "jurisdiction": "AR", "jurisdiction_name": "Argentina", "metric": "cit_general_national", "unit": "percent", "value": 35, "value_min": null, "value_max": null, "qualifier": "general", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.argentina.gob.ar/arca", "basis_kind": "authority-publication" }, { "fact_id": "AR.cgt_individual", "jurisdiction": "AR", "jurisdiction_name": "Argentina", "metric": "cgt_individual", "unit": "percent", "value": null, "value_min": null, "value_max": null, "qualifier": "listed-exempt", "applies_to": "listed-securities", "scope_note": "listed shares exempt", "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.argentina.gob.ar/arca", "basis_kind": "authority-publication" }, { "fact_id": "AR.consumption_tax_standard", "jurisdiction": "AR", "jurisdiction_name": "Argentina", "metric": "consumption_tax_standard", "unit": "percent", "value": 21, "value_min": null, "value_max": null, "qualifier": "statutory", "applies_to": "VAT", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.arca.gob.ar/iva/", "basis_kind": "authority-publication" }, { "fact_id": "AR.nonresident_sole_director", "jurisdiction": "AR", "jurisdiction_name": "Argentina", "metric": "nonresident_sole_director", "unit": "boolean", "value": false, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "SA", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Ley 19.550 (Ley General de Sociedades)", "article": "art. 256", "rate_source_url": null, "source_url": "https://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25553/texact.htm", "basis_kind": "statute" }, { "fact_id": "AR.annual_leave_days", "jurisdiction": "AR", "jurisdiction_name": "Argentina", "metric": "annual_leave_days", "unit": "days", "value": null, "value_min": null, "value_max": null, "qualifier": "tenure-scaled", "applies_to": null, "scope_note": "14 calendar days (≤5 years), 21 (5–10), 28 (10–20), 35 (20+).", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "basis_kind": "authority-publication", "source_url": "https://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm" }, { "fact_id": "AR.probation_max_months", "jurisdiction": "AR", "jurisdiction_name": "Argentina", "metric": "probation_max_months", "unit": "months", "value": 6, "value_min": null, "value_max": null, "qualifier": "cap", "applies_to": null, "scope_note": "Six months; collective agreements may extend to 8 (firms of 6–100 workers) or 12 (up to 5 workers).", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Ley de Contrato de Trabajo 20.744", "article": "art. 92 bis", "rate_source_url": null, "basis_kind": "statute", "source_url": "https://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm" }, { "fact_id": "AR.employer_notice_days", "jurisdiction": "AR", "jurisdiction_name": "Argentina", "metric": "employer_notice_days", "unit": "days", "value": null, "value_min": null, "value_max": null, "qualifier": "tenure-scaled", "applies_to": null, "scope_note": "1 month (≤5 years of service), 2 months (more); none during probation.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Ley de Contrato de Trabajo 20.744", "article": "art. 231", "rate_source_url": null, "basis_kind": "statute", "source_url": "https://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm" }, { "fact_id": "AR.extra_salary_payments", "jurisdiction": "AR", "jurisdiction_name": "Argentina", "metric": "extra_salary_payments", "unit": "payments", "value": 2, "value_min": null, "value_max": null, "qualifier": "amount-set-by-law", "applies_to": null, "scope_note": "Sueldo anual complementario: two instalments (30 June, 18 December), each 50 % of the highest monthly pay in the half-year — one month in total.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Ley de Contrato de Trabajo 20.744", "article": "art. 122", "rate_source_url": null, "basis_kind": "statute", "source_url": "https://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm" }, { "fact_id": "AT.pit_top_national", "jurisdiction": "AT", "jurisdiction_name": "Austria", "metric": "pit_top_national", "unit": "percent", "value": 55, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": "https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/steuertarif-steuerabsetzbetraege/steuertarif-steuerabsetzbetraege.html", "source_url": "https://www.bmf.gv.at/", "basis_kind": "authority-publication" }, { "fact_id": "AT.cit_general_national", "jurisdiction": "AT", "jurisdiction_name": "Austria", "metric": "cit_general_national", "unit": "percent", "value": 23, "value_min": null, "value_max": null, "qualifier": "general", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.bmf.gv.at/", "basis_kind": "authority-publication" }, { "fact_id": "AT.cgt_individual", "jurisdiction": "AT", "jurisdiction_name": "Austria", "metric": "cgt_individual", "unit": "percent", "value": 27.5, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": "listed-securities", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.bmf.gv.at/", "basis_kind": "authority-publication" }, { "fact_id": "AT.consumption_tax_standard", "jurisdiction": "AT", "jurisdiction_name": "Austria", "metric": "consumption_tax_standard", "unit": "percent", "value": 20, "value_min": null, "value_max": null, "qualifier": "statutory", "applies_to": "VAT", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.bmf.gv.at/", "basis_kind": "authority-publication" }, { "fact_id": "AU.pit_top_national", "jurisdiction": "AU", "jurisdiction_name": "Australia", "metric": "pit_top_national", "unit": "percent", "value": 47, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.ato.gov.au/", "basis_kind": "authority-publication" }, { "fact_id": "AU.cit_general_national", "jurisdiction": "AU", "jurisdiction_name": "Australia", "metric": "cit_general_national", "unit": "percent", "value": 30, "value_min": null, "value_max": null, "qualifier": "general", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.ato.gov.au/", "basis_kind": "authority-publication" }, { "fact_id": "AU.cgt_individual", "jurisdiction": "AU", "jurisdiction_name": "Australia", "metric": "cgt_individual", "unit": "percent", "value": 23.5, "value_min": null, "value_max": null, "qualifier": "inclusion", "applies_to": "listed-securities", "scope_note": "effective, inclusion-based", "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.ato.gov.au/", "basis_kind": "authority-publication" }, { "fact_id": "AU.consumption_tax_standard", "jurisdiction": "AU", "jurisdiction_name": "Australia", "metric": "consumption_tax_standard", "unit": "percent", "value": 10, "value_min": null, "value_max": null, "qualifier": "statutory", "applies_to": "GST", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.ato.gov.au/", "basis_kind": "authority-publication" }, { "fact_id": "AU.nonresident_sole_director", "jurisdiction": "AU", "jurisdiction_name": "Australia", "metric": "nonresident_sole_director", "unit": "boolean", "value": false, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "Pty Ltd", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://asic.gov.au/for-business-and-companies/companies/company-building-blocks/company-officeholders-directors-and-secretaries", "basis_kind": "registry-guidance" }, { "fact_id": "AU.remote_setup", "jurisdiction": "AU", "jurisdiction_name": "Australia", "metric": "remote_setup", "unit": "boolean", "value": true, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "Pty Ltd", "scope_note": "A director without Australian identity documents applies for the director ID on paper, which can take up to 56 business days.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.abrs.gov.au/director-identification-number/apply-director-identification-number", "basis_kind": "registry-guidance" }, { "fact_id": "AU.tax_residency_day_threshold", "jurisdiction": "AU", "jurisdiction_name": "Australia", "metric": "tax_residency_day_threshold", "unit": "days", "value": 183, "value_min": null, "value_max": null, "qualifier": "composite", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": null, "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.ato.gov.au/individuals/coming-to-australia-or-going-overseas/your-tax-residency/", "basis_kind": "authority-publication" }, { "fact_id": "AU.annual_leave_days", "jurisdiction": "AU", "jurisdiction_name": "Australia", "metric": "annual_leave_days", "unit": "days", "value": 20, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": "Employees other than casuals.", "scope_note": "4 weeks = 20 days on a 5-day week; 5 weeks for shiftworkers.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Fair Work Act 2009", "article": "s. 87", "rate_source_url": null, "basis_kind": "statute", "source_url": "https://www.legislation.gov.au/C2009A00028/latest/text" }, { "fact_id": "AU.standard_weekly_hours", "jurisdiction": "AU", "jurisdiction_name": "Australia", "metric": "standard_weekly_hours", "unit": "hours", "value": 38, "value_min": null, "value_max": null, "qualifier": "limit-unless-reasonable", "applies_to": "Full-time employees.", "scope_note": "An employer must not request or require more than 38 hours a week unless the additional hours are reasonable.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Fair Work Act 2009", "article": "s. 62", "rate_source_url": null, "basis_kind": "statute", "source_url": "https://www.legislation.gov.au/C2009A00028/latest/text" }, { "fact_id": "AU.employer_notice_days", "jurisdiction": "AU", "jurisdiction_name": "Australia", "metric": "employer_notice_days", "unit": "days", "value": null, "value_min": 7, "value_max": 35, "qualifier": "tenure-scaled", "applies_to": null, "scope_note": "1 week (≤1 year) to 4 weeks (>5 years), +1 week if the employee is over 45 with 2+ years of service.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Fair Work Act 2009", "article": "s. 117", "rate_source_url": null, "basis_kind": "statute", "source_url": "https://www.legislation.gov.au/C2009A00028/latest/text" }, { "fact_id": "BE.pit_top_national", "jurisdiction": "BE", "jurisdiction_name": "Belgium", "metric": "pit_top_national", "unit": "percent", "value": 50, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": "national; municipal adds 0–4.5", "valid_from": "2026-01-01", "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": "https://fin.belgium.be/en/private-individuals/tax-return/income/tax-rates", "source_url": "https://fin.belgium.be/en", "basis_kind": "authority-publication" }, { "fact_id": "BE.pit_subnational_add", "jurisdiction": "BE", "jurisdiction_name": "Belgium", "metric": "pit_subnational_add", "unit": 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"scope_note": "Including overtime, 48 a week on average over four months.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "basis_kind": "authority-publication", "source_url": "https://www.finlex.fi/fi/lainsaadanto/2019/872" }, { "fact_id": "FI.probation_max_months", "jurisdiction": "FI", "jurisdiction_name": "Finland", "metric": "probation_max_months", "unit": "months", "value": 6, "value_min": null, "value_max": null, "qualifier": "cap", "applies_to": null, "scope_note": "Up to six months from the start; extendable for incapacity or family leave.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "basis_kind": "authority-publication", "source_url": "https://www.finlex.fi/fi/lainsaadanto/2001/55" }, { "fact_id": "FI.employer_notice_days", "jurisdiction": "FI", "jurisdiction_name": "Finland", "metric": "employer_notice_days", "unit": "days", "value": 14, "value_min": null, "value_max": null, "qualifier": "tenure-scaled", "applies_to": null, "scope_note": "14 days (≤1 year), 1 month (1–4 years) … 6 months (12+ years); the months are not converted.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "basis_kind": "authority-publication", "source_url": "https://www.finlex.fi/fi/lainsaadanto/2001/55" }, { "fact_id": "FR.pit_top_national", "jurisdiction": "FR", "jurisdiction_name": "France", "metric": "pit_top_national", "unit": "percent", "value": 49, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": null, "valid_from": "2026-01-01", "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": "https://www.impots.gouv.fr/particulier/questions/comment-calculer-mon-taux-dimposition-dapres-le-bareme-progressif-de-limpot", "source_url": "https://www.impots.gouv.fr/", "basis_kind": "authority-publication" }, { "fact_id": "FR.cit_general_national", "jurisdiction": "FR", "jurisdiction_name": "France", "metric": "cit_general_national", "unit": "percent", "value": 25.825, "value_min": null, "value_max": null, "qualifier": "general", "applies_to": null, "scope_note": null, "valid_from": "2026-01-01", "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.impots.gouv.fr/", "basis_kind": "authority-publication" }, { "fact_id": "FR.cgt_individual", "jurisdiction": "FR", "jurisdiction_name": "France", "metric": "cgt_individual", "unit": "percent", "value": 35.4, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": "listed-securities", "scope_note": null, "valid_from": "2026-01-01", "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.impots.gouv.fr/", "basis_kind": "authority-publication" }, { "fact_id": "FR.consumption_tax_standard", "jurisdiction": "FR", "jurisdiction_name": "France", "metric": "consumption_tax_standard", "unit": "percent", "value": 20, "value_min": null, "value_max": null, "qualifier": "statutory", "applies_to": "VAT", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.impots.gouv.fr/", "basis_kind": "authority-publication" }, { "fact_id": "FR.nonresident_sole_director", "jurisdiction": "FR", "jurisdiction_name": "France", "metric": "nonresident_sole_director", "unit": "boolean", "value": true, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "SAS", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": null, "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.infogreffe.fr/", "basis_kind": "registry-guidance" }, { "fact_id": "FR.remote_setup", "jurisdiction": "FR", "jurisdiction_name": "France", "metric": "remote_setup", "unit": "boolean", "value": true, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "SAS", "scope_note": "Since 2023 every company formality is filed online through the guichet unique.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://formalites.entreprises.gouv.fr/faq.php?nofil=1", "basis_kind": "registry-guidance" }, { "fact_id": "FR.tax_residency_day_threshold", "jurisdiction": "FR", "jurisdiction_name": "France", "metric": "tax_residency_day_threshold", "unit": "days", "value": 183, "value_min": null, "value_max": null, "qualifier": "composite", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": null, "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.impots.gouv.fr/particulier", "basis_kind": "authority-publication" }, { "fact_id": "FR.annual_leave_days", "jurisdiction": "FR", "jurisdiction_name": "France", "metric": "annual_leave_days", "unit": "days", "value": 25, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": null, "scope_note": "2.5 jours ouvrables a month, max 30 jours ouvrables (a six-day count) = 5 weeks = 25 days on a 5-day week.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Code du travail", "article": "L3141-3", "rate_source_url": null, "basis_kind": "statute", "source_url": "https://code.travail.gouv.fr/code-du-travail/l3141-3" }, { "fact_id": "FR.standard_weekly_hours", "jurisdiction": "FR", "jurisdiction_name": "France", "metric": "standard_weekly_hours", "unit": "hours", "value": 35, "value_min": null, "value_max": null, "qualifier": "overtime-threshold", "applies_to": null, "scope_note": "Durée légale: hours beyond 35 are overtime (heures supplémentaires), not prohibited.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Code du travail", "article": "L3121-27", "rate_source_url": null, "basis_kind": "statute", "source_url": "https://code.travail.gouv.fr/code-du-travail/l3121-27" }, { "fact_id": "FR.max_weekly_hours", "jurisdiction": "FR", "jurisdiction_name": "France", "metric": "max_weekly_hours", "unit": "hours", "value": 48, "value_min": null, "value_max": null, "qualifier": "cap", "applies_to": null, "scope_note": "48 in any single week; 44 on average over any 12 consecutive weeks (L3121-22).", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Code du travail", "article": "L3121-20", "rate_source_url": null, "basis_kind": "statute", "source_url": "https://code.travail.gouv.fr/code-du-travail/l3121-20" }, { "fact_id": "FR.probation_max_months", "jurisdiction": "FR", "jurisdiction_name": "France", "metric": "probation_max_months", "unit": "months", "value": null, "value_min": 2, "value_max": 4, "qualifier": "cap-by-category", "applies_to": "Open-ended contracts (CDI).", "scope_note": "2 months for workers and employees, 3 for supervisors and technicians, 4 for managers (cadres); renewable once if an agreement allows.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Code du travail", "article": "L1221-19", "rate_source_url": null, "basis_kind": "statute", "source_url": "https://code.travail.gouv.fr/code-du-travail/l1221-19" }, { "fact_id": "FR.employer_notice_days", "jurisdiction": "FR", "jurisdiction_name": "France", "metric": "employer_notice_days", "unit": "days", "value": null, "value_min": null, "value_max": null, "qualifier": "tenure-scaled", "applies_to": null, "scope_note": "1 month (6 months–2 years of service), 2 months (2+ years); below 6 months set by law, agreement or custom. Stated in months, so no day figure.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Code du travail", "article": "L1234-1", "rate_source_url": null, "basis_kind": "statute", "source_url": "https://code.travail.gouv.fr/code-du-travail/l1234-1" }, { "fact_id": "GB.pit_top_national", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "metric": "pit_top_national", "unit": "percent", "value": 45, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": "https://www.gov.uk/income-tax-rates", "source_url": "https://www.gov.uk/topic/personal-tax", "basis_kind": "authority-publication" }, { "fact_id": "GB.cit_general_national", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "metric": "cit_general_national", "unit": "percent", "value": 25, "value_min": null, "value_max": null, "qualifier": "general", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.gov.uk/topic/personal-tax", "basis_kind": "authority-publication" }, { "fact_id": "GB.cgt_individual", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "metric": "cgt_individual", "unit": "percent", "value": 24, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": "listed-securities", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.gov.uk/topic/personal-tax", "basis_kind": "authority-publication" }, { "fact_id": "GB.consumption_tax_standard", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "metric": "consumption_tax_standard", "unit": "percent", "value": 20, "value_min": null, "value_max": null, "qualifier": "statutory", "applies_to": "VAT", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.gov.uk/topic/personal-tax", "basis_kind": "authority-publication" }, { "fact_id": "GB.nonresident_sole_director", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "metric": "nonresident_sole_director", "unit": "boolean", "value": true, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "Ltd", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.gov.uk/limited-company-formation/appoint-directors-and-company-secretaries", "basis_kind": "registry-guidance" }, { "fact_id": "GB.remote_setup", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "metric": "remote_setup", "unit": "boolean", "value": true, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "Ltd", "scope_note": "Registered online; each director verifies their identity online with Companies House.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.gov.uk/limited-company-formation/register-your-company", "basis_kind": "registry-guidance" }, { "fact_id": "GB.tax_residency_day_threshold", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "metric": "tax_residency_day_threshold", "unit": "days", "value": 183, "value_min": null, "value_max": null, "qualifier": "composite", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": null, "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt", "basis_kind": "authority-publication" }, { "fact_id": "GB.annual_leave_days", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "metric": "annual_leave_days", "unit": "days", "value": 28, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": null, "scope_note": "5.6 weeks = 28 days on a 5-day week, capped at 28; the employer may count bank holidays within it.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "basis_kind": "authority-publication", "source_url": "https://www.gov.uk/holiday-entitlement-rights" }, { "fact_id": "GB.max_weekly_hours", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "metric": "max_weekly_hours", "unit": "hours", "value": 48, "value_min": null, "value_max": null, "qualifier": "averaged-cap", "applies_to": null, "scope_note": "Averaged over 17 weeks; workers aged 18+ may opt out in writing.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "basis_kind": "authority-publication", "source_url": "https://www.gov.uk/maximum-weekly-working-hours" }, { "fact_id": "GB.probation_max_months", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "metric": "probation_max_months", "unit": "months", "value": null, "value_min": null, "value_max": null, "qualifier": "none", "applies_to": null, "scope_note": "No statutory probation; any length may be agreed.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "basis_kind": "authority-publication", "source_url": "https://www.acas.org.uk/probation-periods" }, { "fact_id": "GB.employer_notice_days", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "metric": "employer_notice_days", "unit": "days", "value": null, "value_min": 7, "value_max": 84, "qualifier": "tenure-scaled", "applies_to": null, "scope_note": "1 week (1 month–2 years), 1 week per year (2–12 years), 12 weeks (12+ years); a longer contractual period prevails.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "basis_kind": "authority-publication", "source_url": "https://www.gov.uk/redundancy-your-rights/print" }, { "fact_id": "GR.pit_top_national", "jurisdiction": "GR", "jurisdiction_name": "Greece", "metric": "pit_top_national", "unit": "percent", "value": 44, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.aade.gr/", "basis_kind": "authority-publication" }, { "fact_id": "GR.cit_general_national", "jurisdiction": "GR", "jurisdiction_name": "Greece", "metric": "cit_general_national", "unit": "percent", "value": 22, "value_min": null, "value_max": null, "qualifier": "general", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.aade.gr/", "basis_kind": "authority-publication" }, { "fact_id": "GR.cgt_individual", "jurisdiction": "GR", "jurisdiction_name": "Greece", "metric": "cgt_individual", "unit": "percent", "value": 15, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": "listed-securities", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.aade.gr/", "basis_kind": "authority-publication" }, { "fact_id": "GR.consumption_tax_standard", "jurisdiction": "GR", "jurisdiction_name": "Greece", "metric": "consumption_tax_standard", "unit": "percent", "value": 24, "value_min": null, "value_max": null, "qualifier": "statutory", "applies_to": "VAT", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.aade.gr/", "basis_kind": "authority-publication" }, { "fact_id": "GR.nonresident_sole_director", "jurisdiction": "GR", "jurisdiction_name": "Greece", "metric": "nonresident_sole_director", "unit": "boolean", "value": true, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "AE", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Law 4548/2018", "article": "art. 83", "rate_source_url": null, "source_url": "https://et.gr/api/DownloadFeksApi/?fek_pdf=20180100104", "basis_kind": "statute" }, { "fact_id": "HK.pit_top_national", "jurisdiction": "HK", "jurisdiction_name": "Hong Kong", "metric": "pit_top_national", "unit": "percent", "value": 16, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-07-16", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.ird.gov.hk/", "basis_kind": "authority-publication" }, { "fact_id": "HK.cit_general_national", "jurisdiction": "HK", "jurisdiction_name": "Hong Kong", "metric": "cit_general_national", "unit": "percent", "value": 16.5, "value_min": null, "value_max": null, "qualifier": "general", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-07-16", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": "https://www.ird.gov.hk/eng/tax/bus_pft.htm", "source_url": "https://www.ird.gov.hk/", "basis_kind": "authority-publication" }, { "fact_id": "HK.cgt_individual", "jurisdiction": "HK", "jurisdiction_name": "Hong Kong", "metric": "cgt_individual", "unit": "percent", "value": null, "value_min": null, "value_max": null, "qualifier": "none", "applies_to": "listed-securities", "scope_note": "no general CGT", "valid_from": null, "valid_to": null, "checked_at": "2026-07-16", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.ird.gov.hk/", "basis_kind": "authority-publication" }, { "fact_id": "HK.consumption_tax_standard", "jurisdiction": "HK", "jurisdiction_name": "Hong Kong", "metric": "consumption_tax_standard", "unit": "percent", "value": null, "value_min": null, "value_max": null, "qualifier": "none", "applies_to": "VAT", "scope_note": "no such tax — not a 0% rate", "valid_from": null, "valid_to": null, "checked_at": "2026-07-16", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.ird.gov.hk/", "basis_kind": "authority-publication" }, { "fact_id": "HK.nonresident_sole_director", "jurisdiction": "HK", "jurisdiction_name": "Hong Kong", "metric": "nonresident_sole_director", "unit": "boolean", "value": true, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "Ltd", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.cr.gov.hk/en/faq/local-company/directors-secretary.htm", "basis_kind": "registry-guidance" }, { "fact_id": "HK.remote_setup", "jurisdiction": "HK", "jurisdiction_name": "Hong Kong", "metric": "remote_setup", "unit": "boolean", "value": true, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "Ltd", "scope_note": "The Registry suggests appointing a local firm to act for you if you do not often stay in Hong Kong.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.cr.gov.hk/en/faq/local-company/incorporation.htm", "basis_kind": "registry-guidance" }, { "fact_id": "HK.tax_residency_day_threshold", "jurisdiction": "HK", "jurisdiction_name": "Hong Kong", "metric": "tax_residency_day_threshold", "unit": "days", "value": null, "value_min": null, "value_max": null, "qualifier": "domicile", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": null, "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.ird.gov.hk/eng/tax/ind.htm", "basis_kind": "authority-publication" }, { "fact_id": "HK.annual_leave_days", "jurisdiction": "HK", "jurisdiction_name": "Hong Kong", "metric": "annual_leave_days", "unit": "days", "value": null, "value_min": 7, "value_max": 14, "qualifier": "tenure-scaled", "applies_to": "Continuous contracts.", "scope_note": "7 days after each 12 months (years 1–2), then 8, 9 … up to 14 from 9 years of service.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "basis_kind": "authority-publication", "source_url": "https://www.labour.gov.hk/eng/faq/cap57i_whole.htm" }, { "fact_id": "HK.employer_notice_days", "jurisdiction": "HK", "jurisdiction_name": "Hong Kong", "metric": "employer_notice_days", "unit": "days", "value": 7, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": "Continuous contracts, after probation.", "scope_note": "As agreed but never under 7 days; one month where the contract is silent. None in the first month of probation.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "basis_kind": "authority-publication", "source_url": "https://www.labour.gov.hk/eng/faq/cap57d_whole.htm" }, { "fact_id": "HU.pit_top_national", "jurisdiction": "HU", "jurisdiction_name": "Hungary", "metric": "pit_top_national", "unit": "percent", "value": 15, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": "https://nav.gov.hu/ugyfeliranytu/adokulcsok_jarulekmertekek/Adotablak", "source_url": "https://nav.gov.hu/", "basis_kind": "authority-publication" }, { "fact_id": "HU.cit_general_national", "jurisdiction": "HU", "jurisdiction_name": "Hungary", "metric": "cit_general_national", "unit": "percent", "value": 9, "value_min": null, "value_max": null, "qualifier": "general", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://nav.gov.hu/", "basis_kind": "authority-publication" }, { "fact_id": "HU.cgt_individual", "jurisdiction": "HU", "jurisdiction_name": "Hungary", "metric": "cgt_individual", "unit": "percent", "value": 15, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": "listed-securities", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://nav.gov.hu/", "basis_kind": "authority-publication" }, { "fact_id": "HU.consumption_tax_standard", "jurisdiction": "HU", "jurisdiction_name": "Hungary", "metric": "consumption_tax_standard", "unit": "percent", "value": 27, "value_min": null, "value_max": null, "qualifier": "statutory", "applies_to": "VAT", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://nav.gov.hu/", "basis_kind": "authority-publication" }, { "fact_id": "ID.pit_top_national", "jurisdiction": "ID", "jurisdiction_name": "Indonesia", "metric": "pit_top_national", "unit": "percent", "value": 35, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": "https://www.pajak.go.id/id/uu-hpp", "source_url": "https://www.pajak.go.id/", "basis_kind": "authority-publication" }, { "fact_id": "ID.cit_general_national", "jurisdiction": "ID", "jurisdiction_name": "Indonesia", "metric": "cit_general_national", "unit": "percent", "value": 22, "value_min": null, "value_max": null, "qualifier": "general", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": "https://www.pajak.go.id/id/uu-hpp", "source_url": "https://www.pajak.go.id/", "basis_kind": "authority-publication" }, { "fact_id": "ID.cgt_individual", "jurisdiction": "ID", "jurisdiction_name": "Indonesia", "metric": "cgt_individual", "unit": "percent", "value": null, "value_min": null, "value_max": null, "qualifier": "varies", "applies_to": "listed-securities", "scope_note": "no single rate", "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.pajak.go.id/", "basis_kind": "authority-publication" }, { "fact_id": "ID.consumption_tax_standard", "jurisdiction": "ID", "jurisdiction_name": "Indonesia", "metric": "consumption_tax_standard", "unit": "percent", "value": 12, "value_min": null, "value_max": null, "qualifier": "effective", "applies_to": "VAT", "scope_note": "11% effective on general supplies; 12% statutory", "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": "https://www.pajak.go.id/id/uu-hpp", "source_url": "https://www.pajak.go.id/en", "basis_kind": "authority-publication" }, { "fact_id": "ID.consumption_tax_effective", "jurisdiction": "ID", "jurisdiction_name": "Indonesia", "metric": "consumption_tax_effective", "unit": "percent", "value": 11, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "VAT", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": "https://www.pajak.go.id/id/uu-hpp", "source_url": "https://www.pajak.go.id/en", "basis_kind": "authority-publication" }, { "fact_id": "ID.nonresident_sole_director", "jurisdiction": "ID", "jurisdiction_name": "Indonesia", "metric": "nonresident_sole_director", "unit": "boolean", "value": true, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "PT", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": "UU 40/2007 (Perseroan Terbatas)", "article": "art. 93", "rate_source_url": null, "source_url": "https://jdih.kemenkeu.go.id/api/download/fulltext/2007/40TAHUN2007UU.htm", "basis_kind": "statute" }, { "fact_id": "IE.pit_top_national", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "metric": "pit_top_national", "unit": "percent", "value": 48, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-08-29", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx", "source_url": "https://www.revenue.ie/", "basis_kind": "authority-publication" }, { "fact_id": "IE.cit_general_national", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "metric": "cit_general_national", "unit": "percent", "value": 12.5, "value_min": null, "value_max": null, "qualifier": "trading-income", "applies_to": null, "scope_note": "trading income only", "valid_from": null, "valid_to": null, "checked_at": "2026-08-29", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.revenue.ie/", "basis_kind": "authority-publication" }, { "fact_id": "IE.cgt_individual", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "metric": "cgt_individual", "unit": "percent", "value": 33, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": "listed-securities", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-08-29", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx", "source_url": "https://www.revenue.ie/", "basis_kind": "authority-publication" }, { "fact_id": "IE.consumption_tax_standard", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "metric": "consumption_tax_standard", "unit": "percent", "value": 23, "value_min": null, "value_max": null, "qualifier": "statutory", "applies_to": "VAT", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-08-29", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.revenue.ie/", "basis_kind": "authority-publication" }, { "fact_id": "IE.nonresident_sole_director", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "metric": "nonresident_sole_director", "unit": "boolean", "value": false, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "Ltd", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Companies Act 2014", "article": "s. 137", "rate_source_url": null, "source_url": "https://revisedacts.lawreform.ie/eli/2014/act/38/revised/en/html", "basis_kind": "statute" }, { "fact_id": "IE.remote_setup", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "metric": "remote_setup", "unit": "boolean", "value": true, "value_min": null, "value_max": null, "qualifier": null, "applies_to": "Ltd", "scope_note": "Filed online through CORE; with no EEA-resident director, a section 137 bond goes with the application.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-14", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://cro.ie/registration/company/registration-methods/", "basis_kind": "registry-guidance" }, { "fact_id": "IE.tax_residency_day_threshold", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "metric": "tax_residency_day_threshold", "unit": "days", "value": 183, "value_min": null, "value_max": null, "qualifier": "composite", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": null, "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.revenue.ie/en/jobs-and-pensions/tax-residence/index.aspx", "basis_kind": "authority-publication" }, { "fact_id": "IE.annual_leave_days", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "metric": "annual_leave_days", "unit": "days", "value": 20, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": null, "scope_note": "4 working weeks (for a year of at least 1,365 hours worked) = 20 days on a 5-day week.", "valid_from": null, "valid_to": null, "checked_at": "2026-10-08", "ledger_verified_at": null, "ledger_status": "none", "instrument": "Organisation of Working Time Act 1997", "article": "s. 19", "rate_source_url": null, "basis_kind": "statute", "source_url": "https://revisedacts.lawreform.ie/eli/1997/act/20/revised/en/html" }, { "fact_id": "IE.max_weekly_hours", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "metric": "max_weekly_hours", "unit": "hours", "value": 48, "value_min": null, "value_max": null, "qualifier": "averaged-cap", "applies_to": null, "scope_note": "Average over a reference period of 4 months (6 or 12 in some sectors). 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"https://revisedacts.lawreform.ie/eli/1973/act/4/revised/en/html" }, { "fact_id": "IL.pit_top_national", "jurisdiction": "IL", "jurisdiction_name": "Israel", "metric": "pit_top_national", "unit": "percent", "value": 50, "value_min": null, "value_max": null, "qualifier": "national", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.gov.il/en/departments/israel_tax_authority", "basis_kind": "authority-publication" }, { "fact_id": "IL.cit_general_national", "jurisdiction": "IL", "jurisdiction_name": "Israel", "metric": "cit_general_national", "unit": "percent", "value": 23, "value_min": null, "value_max": null, "qualifier": "general", "applies_to": null, "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.gov.il/en/departments/israel_tax_authority", "basis_kind": "authority-publication" }, { "fact_id": "IL.cgt_individual", "jurisdiction": "IL", "jurisdiction_name": "Israel", "metric": "cgt_individual", "unit": "percent", "value": 30, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": "listed-securities", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": null, "ledger_status": "none", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.gov.il/en/departments/israel_tax_authority", "basis_kind": "authority-publication" }, { "fact_id": "IL.consumption_tax_standard", "jurisdiction": "IL", "jurisdiction_name": "Israel", "metric": "consumption_tax_standard", "unit": "percent", "value": 18, "value_min": null, "value_max": null, "qualifier": "statutory", "applies_to": "VAT", "scope_note": 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"authority-publication" }, { "fact_id": "IN.cgt_individual", "jurisdiction": "IN", "jurisdiction_name": "India", "metric": "cgt_individual", "unit": "percent", "value": 14.95, "value_min": null, "value_max": null, "qualifier": "flat", "applies_to": "listed-securities", "scope_note": null, "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": "2026-07-16", "ledger_status": "expired", "instrument": null, "article": null, "rate_source_url": null, "source_url": "https://www.incometax.gov.in/", "basis_kind": "authority-publication" }, { "fact_id": "IN.consumption_tax_standard", "jurisdiction": "IN", "jurisdiction_name": "India", "metric": "consumption_tax_standard", "unit": "percent", "value": null, "value_min": 0.25, "value_max": 40, "qualifier": "varies", "applies_to": "GST", "scope_note": "bands 40 / 18 / 5 / 3 / 0.25% by supply", "valid_from": null, "valid_to": null, "checked_at": "2026-09-23", "ledger_verified_at": "2026-07-16", "ledger_status": 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