{
  "dataset": "richbay-business-facts",
  "title": "Business compliance facts by country — tax, VAT, company formation, tax residency",
  "version": "2026.10",
  "released": "2026-10-07",
  "frozen": true,
  "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/2026.10.json",
  "latest": "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.",
  "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": null,
      "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": null,
      "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": null,
      "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": null,
      "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": 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.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": 15,
      "value_min": null,
      "value_max": null,
      "qualifier": "flat",
      "applies_to": "listed-securities",
      "scope_note": null,
      "valid_from": null,
      "valid_to": null,
      "checked_at": "2026-09-23",
      "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": null,
      "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": "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": null,
      "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.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": null,
      "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": null,
      "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": null,
      "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": 45,
      "value_min": null,
      "value_max": null,
      "qualifier": "national",
      "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/",
      "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": null,
      "ledger_verified_at": null,
      "ledger_status": "none",
      "instrument": null,
      "article": null,
      "rate_source_url": null,
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