{"service":"usaref","description":"North American government reference data: clean, cited JSON for policy rates, tax rates, minimum wages, public holidays and more.","countries":[{"country":"BS","name":"The Bahamas","currency":"BSD","series":[{"id":"policy-rate","name":"Central Bank of The Bahamas Discount Rate (Bank Rate)","description":"The Discount Rate — the rate at which the Central Bank of The Bahamas lends to commercial banks — is the Bank's official policy interest rate under the Central Bank of The Bahamas Act. It is changed by the Board and used to signal the monetary policy stance; the Bank asks institutions to follow with a corresponding move in the Prime Rate. Changed rarely (three times since 2005), so a long update cycle.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2016-12-22","source":{"name":"Central Bank of The Bahamas — Monthly Economic and Financial Developments (MEFD) May 2026, Selected International Statistics Table B 'Official Interest Rates — Selected Countries (%)', column 'CBOB Bank Rate': 4.00 for every month from May 2024 through May 2026; original change per CBOB 'Chronology of monetary policy & related developments' (December 2016 — Discount Rate reduced by 50 basis points to 4.00%, effective 22 December 2016)","url":"https://www.centralbankbahamas.com/viewPDF/documents/2026-06-29-14-28-06-Monthly-Economic-and-Financial-Developments-May-2026.pdf"},"url":"https://usaref.dev/v1/bs/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Standard rate of Value Added Tax charged under section 6(1)(c) of the Value Added Tax Act (Ch. 370A) on any taxable supply or taxable importation that is not zero-rated, reduced-rated or exempt. Administered by the Department of Inland Revenue; changed only by amending Act.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2022-01-01","source":{"name":"Value Added Tax Act (Ch. 370A), section 6(1)(c) — 'a standard rate of ten per cent on the value of any taxable supply and taxable importation that is not zero rated or reduced rated' (as substituted by section 3 of the Value Added Tax (Amendment) Act, 2025, in force 1 April 2025); Extraordinary Official Gazette reprint of the Value Added Tax Act, 4 November 2024, published by the Department of Inland Revenue","url":"https://inlandrevenue.finance.gov.bs/wp-content/uploads/2024/11/Value-Added-Tax-Act.pdf"},"url":"https://usaref.dev/v1/bs/vat"},{"id":"minimum-wage","name":"National minimum wage (weekly)","description":"The statutory minimum wage fixed under section 4 of the Minimum Wages Act (Ch. 321B, Act No. 1 of 2002). Section 4(2) empowers the Minister responsible for Labour to increase the sums by ORDER, after consultation with the representative employers' confederation and the association of registered trade unions; section 4(3) makes the order subject to affirmative resolution of both Houses of Parliament. There is no automatic indexation and no fixed review cycle — the rate has changed twice in twenty-four years.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2023-01-01","source":{"name":"Bahamas National Statistical Institute — Labour Market Information Newsletter, Volume 35 No. 46, December 2022, Table 7 'Minimum Wage August 2015 And January, 2023': WEEKLY $260.00, DAILY $52.00, HOURLY $6.50, 'Effective January 2023', 'Based on eight (8) hours per day and forty (40) hours per week', *Source: Minimum Wages Act, 2002. Made by ministerial order under section 4(2) of the Minimum Wages Act (Ch. 321B) following the Prime Minister's announcement of 11 October 2022","url":"https://cdn.bahamas.gov.bs/tenant/tenantbnsi/documents/All%20Documents/NEWSLETTER2021-2022FINAL-20250407105450.pdf"},"url":"https://usaref.dev/v1/bs/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays of the Commonwealth of The Bahamas for calendar year 2026, as listed in the Cabinet Office notice. Statutory basis: section 3 and the First Schedule of the Public Holidays Act (Ch. 36), which requires the listed days to be kept as close holidays in all public offices, banks and shops.","free":true,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Cabinet Office, Government of The Commonwealth of The Bahamas — official notice 'Public Holidays (2026)', published 5 January 2026: 'The following days will be observed as Public Holidays during the Year 2026'. Statutory basis: Public Holidays Act (Ch. 36), section 3 and First Schedule (LRO 1/2017)","url":"https://www.bahamas.gov.bs/notices/public-holidays-2026"},"url":"https://usaref.dev/v1/bs/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published reference month, from the Bahamas National Statistical Institute (BNSI), Prices Section. The CPI measures the average change in prices of goods and services purchased by Bahamian households.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-03-01","source":{"name":"Bahamas National Statistical Institute — Consumer Price Index (CPI) Press Release, March 2026 (Prices Section), released 26 June 2026: 'On a year-over-year basis (March 2026 compared to March 2025) ... the Consumer Price Index (CPI) for March 2026 increased by 3.1 percent compared to the same period in 2025'","url":"https://cdn.bahamas.gov.bs/tenant/tenantbnsi/documents/Press-ReleaseConsumer-Price-Index-CPI-March-2026BNSI-20260626111132.pdf"},"url":"https://usaref.dev/v1/bs/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard corporate income tax rate on resident company profits. STRUCTURAL NULL: The Bahamas levies no general corporate income tax.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":null,"source":{"name":"Ministry of Finance, Government of The Bahamas — 'Green Paper on Corporate Income Tax Strategies for The Bahamas' (May 2023), section 3.1 'Business taxation in The Bahamas': 'The main form of business taxation in The Bahamas is the BLF, which is based on gross turnover'; and section 3.3: 'in the absence of CIT in The Bahamas, a 15% top-up tax would, in principle, be payable on profits of a Bahamian subsidiary of such a multinational group ... to the tax authority where the ultimate parent company is resident'","url":"https://cdn.bahamas.gov.bs/tenant/tenantministryoffinance/documents/All%20Documents/GreenPaperonCITMay2023b-18-5-23-20240422062918.pdf"},"url":"https://usaref.dev/v1/bs/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule for resident individuals. STRUCTURAL NULL: The Bahamas levies no personal income tax, so there is no rate schedule.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":null,"source":{"name":"Ministry of Finance, Government of The Bahamas — 'Green Paper on Corporate Income Tax Strategies for The Bahamas' (May 2023), design-features discussion: 'Since no form of personal income tax exists in The Bahamas, there is a potential risk for some owner managed businesses to minimise their CIT liability by opting for increased salaries (which is not taxed and would potentially be a deductible expense for CIT purposes) rather than receiving distributions from the post-CIT earnings of the business'","url":"https://cdn.bahamas.gov.bs/tenant/tenantministryoffinance/documents/All%20Documents/GreenPaperonCITMay2023b-18-5-23-20240422062918.pdf"},"url":"https://usaref.dev/v1/bs/income-tax"}]},{"country":"CA","name":"Canada","currency":"CAD","series":[{"id":"policy-rate","name":"Policy Interest Rate","description":"Bank of Canada target for the overnight rate, the Bank's policy interest rate, set on eight fixed announcement dates per year.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2025-10-29","source":{"name":"Bank of Canada, Fixed Announcement Date press release 15 July 2026, 'Bank of Canada maintains the policy rate at 2¼%' (decision under the Bank of Canada Act, RSC 1985, c. B-2); rate level set by the FAD press release of 29 October 2025","url":"https://www.bankofcanada.ca/2026/07/fad-press-release-2026-07-15/"},"url":"https://usaref.dev/v1/ca/policy-rate"},{"id":"vat","name":"Goods and Services Tax (GST)","description":"Federal Goods and Services Tax, Canada's national value-added tax, imposed under Part IX of the Excise Tax Act.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2008-01-01","source":{"name":"Excise Tax Act, RSC 1985, c. E-15, Part IX, s. 165(1) (GST imposed at 5%); rate reduced from 6% to 5% by the Budget and Economic Statement Implementation Act, 2007 (SC 2007, c. 35). Rate table published by the Canada Revenue Agency, 'Charge and collect the GST/HST — Which rate to charge'","url":"https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html"},"url":"https://usaref.dev/v1/ca/vat"},{"id":"minimum-wage","name":"Federal Minimum Wage","description":"Statutory federal minimum hourly wage for employees in federally regulated private-sector industries, indexed to CPI each 1 April under the Canada Labour Code.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-04-01","source":{"name":"Canada Labour Code, RSC 1985, c. L-2, Part III, s. 178(1) (federal minimum wage) and s. 178(2) (annual CPI indexation each 1 April); Employment and Social Development Canada news release, 'Government of Canada raises the federal minimum wage', 24 March 2026; rate confirmed in the ESDC Labour Program Minimum Wage Database (page Date modified: 2026-07-20)","url":"https://minwage-salairemin.service.canada.ca/en/general.html"},"url":"https://usaref.dev/v1/ca/minimum-wage"},{"id":"public-holidays","name":"General (Statutory) Holidays","description":"The ten general holidays for employees of federally regulated employers under Part III of the Canada Labour Code, calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Canada Labour Code, RSC 1985, c. L-2, Part III, s. 166 (definition of 'general holiday') and ss. 195-196 (holiday falling on a non-working day; substitution); National Day for Truth and Reconciliation added by SC 2021, c. 11. Dates cross-checked against the Canada Revenue Agency 'Public holidays' list for 2026 and ESDC's 'Annual vacations and general holidays for employees working for federally regulated employers'","url":"https://www.canada.ca/en/revenue-agency/services/tax/public-holidays.html"},"url":"https://usaref.dev/v1/ca/public-holidays"},{"id":"cpi","name":"Consumer Price Index (Inflation Rate)","description":"All-items Consumer Price Index for Canada, percentage change from the same month of the previous year, not seasonally adjusted.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-01","source":{"name":"Statistics Canada, The Daily, 'Consumer Price Index, June 2026', released 20 July 2026; underlying data Table 18-10-0004-01 (Consumer Price Index, monthly, not seasonally adjusted). CPI is compiled under the authority of the Statistics Act, RSC 1985, c. S-19","url":"https://www150.statcan.gc.ca/n1/daily-quotidien/260720/dq260720a-eng.htm"},"url":"https://usaref.dev/v1/ca/cpi"},{"id":"corporate-tax","name":"Federal Corporate Income Tax Rate","description":"Net federal general corporate income tax rate on active business income, after the federal abatement and the general rate reduction.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2012-01-01","source":{"name":"Income Tax Act, RSC 1985, c. 1 (5th Supp.), s. 123(1)(a) (basic Part I rate 38%), s. 124(1) (10% federal abatement for income earned in a province), s. 123.4(2) (general rate reduction, 13%), s. 125(1) (small business deduction). Rates published by the Canada Revenue Agency, 'Corporation tax rates'","url":"https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-tax-rates.html"},"url":"https://usaref.dev/v1/ca/corporate-tax"},{"id":"income-tax","name":"Federal Personal Income Tax Rates","description":"Federal personal income tax brackets and marginal rates on taxable income for the 2026 tax year.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Income Tax Act, RSC 1985, c. 1 (5th Supp.), s. 117(2) (rates on taxable income) and s. 117.1 (annual indexation of bracket thresholds to CPI); thresholds for the 2026 taxation year published by the Canada Revenue Agency, 'Current year tax rates and income brackets (2026)'","url":"https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html"},"url":"https://usaref.dev/v1/ca/income-tax"}]},{"country":"CR","name":"Costa Rica","currency":"CRC","series":[{"id":"policy-rate","name":"BCCR monetary policy rate (TPM)","description":"Banco Central de Costa Rica Tasa de Política Monetaria (TPM) — the target rate for overnight operations in the Mercado Integrado de Liquidez, set by the Junta Directiva at its monetary policy meetings (roughly eight per year).","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2025-12-19","source":{"name":"BCCR — Comunicado de Política Monetaria N.º 08-2025, 18 dic 2025 (sesión 6299-2025): reduce la TPM en 25 p.b. y la ubica en 3,25% anual a partir del 19 de diciembre del 2025","url":"https://www.bccr.fi.cr/publicaciones/DocPolticaMonetariaInflacin/ComunicadoPoliticaMonetaria_08-2025.pdf"},"url":"https://usaref.dev/v1/cr/policy-rate"},{"id":"vat","name":"IVA standard rate","description":"Impuesto sobre el Valor Agregado (IVA) tarifa general — standard value-added tax rate, Ley del IVA N.º 6826 as rewritten by Título I of Ley 9635 de Fortalecimiento de las Finanzas Públicas (3 Dec 2018).","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2019-07-01","source":{"name":"Ley del Impuesto al Valor Agregado, Artículo 10 (texto vigente, Sistema Costarricense de Información Jurídica — SCIJ/PGR)","url":"https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=87720&nValor3=125773&strTipM=TC"},"url":"https://usaref.dev/v1/cr/vat"},{"id":"minimum-wage","name":"Minimum wage (lowest generic monthly rate)","description":"Costa Rica has no single national minimum wage. The Consejo Nacional de Salarios (tripartite body under Ley N.º 832 de 1949) fixes a MATRIX of statutory minimums by OCCUPATION/SKILL CATEGORY each year (resolution by 1 Nov, officialized by MTSS executive decree effective 1 Jan). This series carries the lowest generic monthly rate: Trabajador en Ocupación No Calificada, ocupaciones genéricas por mes.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-01-01","source":{"name":"Decreto Ejecutivo N.º 45303-MTSS del 08/11/2025, 'Fijación de salarios mínimos para el sector privado que regirán a partir del 1° de enero del 2026' (La Gaceta N.º 229, Alcance 156, 05/12/2025) — texto completo en SCIJ","url":"https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=105838&nValor3=148681&strTipM=TC"},"url":"https://usaref.dev/v1/cr/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Días feriados per Artículo 148 of the Código de Trabajo (Ley N.º 2 de 1943, texto vigente), calendar year 2026 — nine feriados de pago obligatorio and three de pago no obligatorio.","free":true,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-01-01","source":{"name":"Código de Trabajo, Artículo 148 — texto vigente (versión 10 de 10), Sistema Costarricense de Información Jurídica (SCIJ/PGR)","url":"https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_articulo.aspx?param1=NRA&nValor1=1&nValor2=8045&nValor3=140179&nValor5=47175"},"url":"https://usaref.dev/v1/cr/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"INEC Costa Rica — Índice de Precios al Consumidor, junio 2026 (IPC base diciembre 2020=100), served via BCCR Indicadores Económicos cuadro 2732 ('Índice de precios al consumidor (IPC)', fuente: Instituto Nacional de Estadística y Censos)","url":"https://gee.bccr.fi.cr/indicadoreseconomicos/Cuadros/frmVerCatCuadro.aspx?idioma=1&CodCuadro=2732&FecInicial=2026-06-01&FecFinal=2026-06-30"},"url":"https://usaref.dev/v1/cr/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2026-01-01","source":{"name":"Ley del Impuesto sobre la Renta N.º 7092, Artículo 15 — tarifa general del 30% para personas jurídicas (texto vigente, Sistema Costarricense de Información Jurídica SCIJ/PGR); tramos reducidos y umbral de renta bruta 2026 fijados por Decreto Ejecutivo N.º 45333-H (La Gaceta N.º 229, 05/12/2025)","url":"https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=10969"},"url":"https://usaref.dev/v1/cr/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule for resident individuals, from the national tax authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2026-01-01","source":{"name":"Decreto Ejecutivo N.º 45333-H 'Actualización de los tramos del impuesto sobre la renta-salario y utilidades', Artículo 1 (La Gaceta N.º 229, 05/12/2025; vigente desde 01/01/2026) — texto en SCIJ/PGR; base legal Art. 33 Ley del Impuesto sobre la Renta N.º 7092","url":"https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=105834&nValor3=148657&strTipM=TC"},"url":"https://usaref.dev/v1/cr/income-tax"}]},{"country":"DO","name":"Dominican Republic","currency":"DOP","series":[{"id":"policy-rate","name":"BCRD monetary policy rate (TPM)","description":"Banco Central de la República Dominicana tasa de interés de política monetaria (TPM), set at the BCRD's monthly monetary policy meetings and announced via comunicados de política monetaria.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2025-10-31","source":{"name":"BCRD — Comunicado de política monetaria, reunión de octubre 2025 (31 Oct 2025): TPM reduced 25bps from 5.50% to 5.25%","url":"https://www.bancentral.gov.do/a/d/6408-bcrd-reduce-su-tasa-de-politica-monetaria-en-25-puntos-basicos-de-550--a-525--anual"},"url":"https://usaref.dev/v1/do/policy-rate"},{"id":"vat","name":"ITBIS standard rate","description":"Impuesto sobre Transferencias de Bienes Industrializados y Servicios (ITBIS) — the Dominican Republic's value-added tax, governed by Título III of the Código Tributario (Ley 11-92) as amended by Ley 253-12.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2013-01-01","source":{"name":"DGII — ITBIS (Ciclo del Contribuyente / Principales Impuestos): 'la tasa del ITBIS a aplicar a las transferencias de bienes gravadas y/o prestación de servicios a partir del 2016 será del 18%' (Ley 253-12, Art. 23, Párrafos I y II)","url":"https://dgii.gov.do/cicloContribuyente/obligacionesTributarias/principalesImpuestos/Paginas/Itbis.aspx"},"url":"https://usaref.dev/v1/do/vat"},{"id":"minimum-wage","name":"Minimum wage (lowest non-sectorized tier — microempresas)","description":"The Dominican Republic has no single national minimum wage: the Comité Nacional de Salarios (Ministerio de Trabajo, per Arts. 452-464 of the Código de Trabajo and Decreto 512-97) fixes a MATRIX of monthly minimums for the sector privado no sectorizado tiered by COMPANY SIZE (grandes/medianas/pequeñas/micro empresas), plus separate sectoral scales (zonas francas, hotels/casinos, restaurants, security guards, field workers). This series carries the LOWEST non-sectorized monthly rate (microempresas).","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-02-01","source":{"name":"Ministerio de Trabajo — Resolución núm. CNS-01-2025 del Comité Nacional de Salarios sobre salario mínimo nacional para los trabajadores del sector privado no sectorizado (26 Feb 2025), Artículo Tercero, Párrafo I (second phase, 1 Feb 2026)","url":"https://transparencia.mt.gob.do/images/docs/base_legal/resoluciones/CNS/2025/RESOLUCION%20CNS-01-2025%20PRIVADO%20NO%20SECTORIZADO%202....pdf"},"url":"https://usaref.dev/v1/do/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Días feriados for calendar year 2026 with observed dates per Ley 139-97 (19 Jun 1997, G.O. 9957), which moves holidays falling Tuesday/Wednesday to the preceding Monday and Thursday/Friday to the following Monday, except the immovable dates (1 Jan, 21 Jan, 27 Feb, Viernes Santo, Corpus Christi, 16 Aug, 24 Sep, 25 Dec).","free":true,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-01-01","source":{"name":"Ministerio de Trabajo — 'Ministerio de Trabajo informa días feriados correspondientes al año 2026' (official announcement applying Ley 139-97)","url":"https://mt.gob.do/ministerio-de-trabajo-informa-dias-feriados-correspondientes-al-ano-2026/"},"url":"https://usaref.dev/v1/do/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"BCRD — Informe Índice de Precios al Consumidor (IPC), junio 2026 (Departamento de Cuentas Nacionales y Estadísticas Económicas, División de Precios)","url":"https://cdn.bancentral.gov.do/documents/publicaciones-economicas/indice-de-precios-al-consumidor-informe-mensual/documents/Informe-IPC-2026-06.pdf"},"url":"https://usaref.dev/v1/do/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2015-01-01","source":{"name":"DGII — Impuesto sobre la Renta (Ciclo del Contribuyente / Principales Impuestos): tasa de ISR de personas jurídicas 27%; base legal Art. 297 Código Tributario (Ley 11-92) reformado por Ley 253-12","url":"https://dgii.gov.do/cicloContribuyente/obligacionesTributarias/principalesImpuestos/Paginas/impuestoSobreRenta.aspx"},"url":"https://usaref.dev/v1/do/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule for resident individuals, from the national tax authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2017-01-01","source":{"name":"DGII — Impuesto sobre la Renta, escala anual de personas físicas (Art. 296 Código Tributario, Ley 11-92); rentas exentas hasta RD$416,220.00","url":"https://dgii.gov.do/cicloContribuyente/obligacionesTributarias/principalesImpuestos/Paginas/impuestoSobreRenta.aspx"},"url":"https://usaref.dev/v1/do/income-tax"}]},{"country":"GT","name":"Guatemala","currency":"GTQ","series":[{"id":"policy-rate","name":"Banguat tasa de interés líder de política monetaria","description":"Banco de Guatemala (Banguat) leading monetary policy interest rate (tasa de interés líder de política monetaria), set by the Junta Monetaria at its scheduled rate-decision sessions (eight per year).","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-02-18","source":{"name":"Banco de Guatemala — Boletines de Prensa 2026 (Junta Monetaria decisions)","url":"https://banguat.gob.gt/page/boletines-de-prensa-2026"},"url":"https://usaref.dev/v1/gt/policy-rate"},{"id":"vat","name":"IVA standard rate","description":"Impuesto al Valor Agregado (IVA) tarifa única — standard value-added tax rate, Artículo 10 of Decreto 27-92 del Congreso de la República (Ley del IVA).","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2001-08-01","source":{"name":"SAT — Legislación Tributaria (Ley del IVA, Decreto 27-92, Artículo 10)","url":"https://portal.sat.gob.gt/portal/biblioteca-en-linea-sat/legislacion-tributaria/"},"url":"https://usaref.dev/v1/gt/vat"},{"id":"minimum-wage","name":"Minimum wage (lowest rate in the activity x circumscription matrix)","description":"Guatemala has no single national minimum wage. 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