{"service":"usaref","description":"North American government reference data: clean, cited JSON for policy rates, tax rates, minimum wages, public holidays and more.","evaluation":{"country":"US","note":"Every US series on this service is FREE — current value, history and as_at, with full citations. It is the evaluation country: exercise the real paid surface on it before paying for the rest.","verify_any_country_free":{"html_pages":"Every country's CURRENT value, its citation, effective date and last-verified date are published free as HTML at /{country}/{series} — e.g. /ke/policy-rate. No payment, no key. Check any value in this catalog against its official source before you buy anything.","this_catalog":"Every series listed here carries its full source citation, last_confirmed date and confidence level, free, for every country — not just the evaluation country.","what_payment_buys":"Machine-readable JSON, /history, ?as_at= point-in-time reads, the computed answer endpoints, and certified extracts. The DATA is not hidden; the API convenience is what is sold."}},"products":[{"id":"corporate-tax","kind":"product","countries_held":10,"countries_applicable":10,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"cpi","kind":"product","countries_held":10,"countries_applicable":10,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"fx-reference","kind":"product","countries_held":3,"countries_applicable":8,"complete":false,"applicable_universe":"Countries that run their own currency and publish an official daily reference fixing. This is the fleet's largest genuine gap: roughly a hundred central banks qualify and twenty-four are wired, because each bank's redistribution terms have to be cleared individually before its rates can be republished."},{"id":"income-tax","kind":"product","countries_held":10,"countries_applicable":10,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"minimum-wage","kind":"product","countries_held":10,"countries_applicable":10,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"policy-rate","kind":"product","countries_held":10,"countries_applicable":10,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"public-holidays","kind":"product","countries_held":10,"countries_applicable":10,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"sales-tax","kind":"product","countries_held":1,"countries_applicable":1,"complete":true,"applicable_universe":"Countries that levy sub-national sales tax instead of a national value-added tax. The United States is the only one: its rates are set by state (and by county and city beneath that), which is why this series carries subdivisions rather than a single national rate. Everywhere else the equivalent charge is a national VAT or GST and is served as `vat`."},{"id":"social-contributions","kind":"product","countries_held":10,"countries_applicable":10,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"statutory-interest","kind":"product","countries_held":10,"countries_applicable":10,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"vat","kind":"product","countries_held":10,"countries_applicable":10,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"vat-registration-threshold","kind":"product","countries_held":10,"countries_applicable":10,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"withholding-tax","kind":"product","countries_held":10,"countries_applicable":10,"complete":true,"applicable_universe":"Every country this service holds."}],"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":"2026-09-11","confidence":"primary","effective_from":"2016-12-22","source":{"name":"Central Bank of The Bahamas — Monthly Economic and Financial Developments (MEFD) June 2026, Selected International Statistics Table B 'Official Interest Rates — Selected Countries (%)', column 'CBOB Bank Rate': 4.00 for every month from May 2024 through June 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/2026-07-30-14-23-11-Monthly-Economic-and-Financial-Developments-June-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","confidence":"primary","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":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in The Bahamas, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-09-09","confidence":"primary","effective_from":"2015-01-01","source":{"name":"Value Added Tax Act, 2014 (No. 32 of 2014), s.21 (Registration threshold), read with s.19 (Mandatory registration), official consolidated reprint as at 1 July 2024 published by the Department of Inland Revenue: 'For the purposes of this Act, the registration threshold is -- (a) in respect of paragraphs (a), (b) and (d) of subsection (1) of section 19, and paragraphs (a) and (b) of subsection (1) of section 20, one hundred thousand dollars'. s.19(1): a person must apply for registration where he 'makes taxable supplies or taxable importations and -- (a) has at the end of any period of twelve or fewer months obtained a turnover from the taxable activity carried on by him in excess of the registration threshold; (b) at the beginning of any period of three hundred and sixty-five days, has reasonable grounds to expect to obtain ... during such period a turnover in excess of the registration threshold'.","url":"https://inlandrevenue.finance.gov.bs/wp-content/uploads/2024/11/Value-Added-Tax-Act.pdf"},"url":"https://usaref.dev/v1/bs/vat-registration-threshold"},{"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","confidence":"primary","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":"2026-07-30","confidence":"primary","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":true,"last_confirmed":"2026-07-23","confidence":"primary","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","confidence":"primary","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":"withholding-tax","name":"Withholding tax rates","description":"Withholding tax on payments to non-residents in The Bahamas: there is none, because The Bahamas levies no personal or corporate income tax. Dividends, interest, royalties and service fees leave the country without deduction. The Department of Inland Revenue administers only indirect and property-type taxes (VAT, business licence, real property tax, stamp duty) plus, since 2024, the Domestic Minimum Top-Up Tax on very large multinational groups.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"secondary","effective_from":null,"source":{"name":"Department of Inland Revenue, The Bahamas - the taxes it administers are Value Added Tax, Business Licence, Real Property Tax, Stamp Duty, Condo-Hotel Tax and the Domestic Minimum Top-Up Tax; no income tax and no withholding tax on dividends, interest or royalties exists in Bahamian law","url":"https://inlandrevenue.finance.gov.bs/"},"url":"https://usaref.dev/v1/bs/withholding-tax"},{"id":"statutory-interest","name":"Statutory interest on judgment debts","description":"The Bahamas' rate on judgment debts is formula-linked, not fixed: the Civil Procedure (Rate of Interest) Rules 2008 set it at the Prime Rate published by the Central Bank of The Bahamas plus two per centum per annum — 6.25% per annum while Prime stands at 4.25%.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2017-01-05","source":{"name":"Civil Procedure (Award of Interest) Act (Ch. 80, Statute Law of The Bahamas, 8 of 1992), s. 2(1): 'Every judgment debt shall carry interest at such rate as shall be prescribed by rules of court made by the Rules Committee constituted by section 75 of the Supreme Court Act, and such interest may be levied under a writ of execution on such judgment'; Civil Procedure (Rate of Interest) Rules, 2008, r. 2: 'For the purpose of section 2(1) of the Civil Procedure (Award of Interest) Act, the rate of interest is the prime rate of the Central Bank plus two per centum per annum'; Central Bank of The Bahamas published Prime Rate = 4.25% (June 2026), unchanged since commercial banks moved it from 4.75% to 4.25% effective 5 January 2017","url":"http://laws.bahamas.gov.bs/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0008/1992-0008.pdf"},"url":"https://usaref.dev/v1/bs/statutory-interest"},{"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","confidence":"primary","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"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in The Bahamas (BS): employee and employer shares of the National Insurance contribution, with the insurable wage ceiling and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-07-01","source":{"name":"National Insurance Board of The Bahamas — official notice \"2026 Biennial Adjustments: Insurable Wage Ceiling Rises to $830 on July 1\" (1 July 2026); NIB Contributions page (definition of wages, contribution week, payment deadline); NIB Contribution Rate Sheet, \"EMPLOYED/SELF-EMPLOYED PERSONS, INCLUDING PENSIONABLE CIVIL SERVANTS as of JULY 1, 2013\", revised 1 July 2022 (rate categories and the ceiling series since 1974); NIB rate-increase announcement site (rates from 1 July 2024: employed person 3.9% to 4.65%, employer 5.9% to 6.65%, self-employed 8.8% to 10.3%, voluntarily insured 5.0% to 6.5%). Underlying instrument: National Insurance Act (Ch. 350, Statute Law of The Bahamas) and the National Insurance (Contributions) Regulations, Fifth and Sixth Schedules.","url":"https://www.nib-bahamas.com/2026/07/01/2026-biennial-adjustments-wage-ceiling-830"},"url":"https://usaref.dev/v1/bs/social-contributions"}]},{"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":"2026-09-11","confidence":"primary","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":"statutory-interest","name":"Statutory default interest (Interest Act)","description":"Canada's federal default interest rate: 5% per annum under s. 3 of the Interest Act whenever interest is payable but no rate is fixed by the agreement or by law. Judgment interest is provincial and separate.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Interest Act, R.S.C. 1985, c. I-15, s. 3: 'Whenever any interest is payable by the agreement of parties or by law, and no rate is fixed by the agreement or by law... the rate of interest shall be five per cent per annum'","url":"https://laws-lois.justice.gc.ca/eng/acts/i-15/FullText.html"},"url":"https://usaref.dev/v1/ca/statutory-interest"},{"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":"2026-09-09","confidence":"primary","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":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Canada, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-08","confidence":"primary","effective_from":"1991-01-01","source":{"name":"Excise Tax Act s 148 (Justice Laws consolidated text, current to 2026-06-17): total consideration for taxable supplies \"that became due in the four calendar quarters immediately preceding the particular calendar quarter... does not exceed the total of (b) $30,000 or, where the person is a public service body, $50,000\"","url":"https://laws-lois.justice.gc.ca/eng/acts/E-15/section-148.html"},"url":"https://usaref.dev/v1/ca/vat-registration-threshold"},{"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","confidence":"primary","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":"2026-09-09","confidence":"primary","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":"2026-09-09","confidence":"primary","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","confidence":"primary","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":"withholding-tax","name":"Withholding tax rates","description":"The Part XIII tax Canada levies on amounts paid or credited to non-residents - dividends, interest, rents and royalties, and related heads - at the domestic statutory rate before any tax-treaty relief. Imposed by Part XIII of the Income Tax Act (s.212 and following); administered by the CRA.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2008-01-01","source":{"name":"Income Tax Act (R.S.C. 1985, c. 1 (5th Supp.)), s.212(1): 'Every non-resident person shall pay an income tax of 25% on every amount that a person resident in Canada pays or credits, or is deemed by Part I to pay or credit, to the non-resident person as, on account or in lieu of payment of, or in satisfaction of' the listed heads (interest, dividends via s.212(2), rents and royalties, etc.)","url":"https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-212.html"},"url":"https://usaref.dev/v1/ca/withholding-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","confidence":"primary","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"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Canada (CA): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-08","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Canada Pension Plan, RSC 1985, c. C-8, ss. 8, 9, 11.1(2), 11.2, 16, 17, 17.1, 18, 18.1, 19, 20, 21(1) and Schedules 1–2 (rates and ceilings; YMPE/YAMPE fixed by the s.18/s.18.1 formulas and published by CRA); Employment Insurance Act, SC 1996, c. 23, ss. 4(1)–(4), 66, 66.5, 67, 68, 69(1)–(2), 82(1)–(2) (MIE formula, Commission rate-setting, 1.4× employer multiplier, provincial-plan reduction); Act respecting the Québec Pension Plan, CQLR c. R-9, ss. 44, 52–59 and Act respecting parental insurance, CQLR c. A-29.011, s. 60 with the annual QPIP premium-rate regulation; Act respecting the Régie de l'assurance maladie du Québec, CQLR c. R-5, s. 34 (health services fund); Act respecting labour standards, CQLR c. N-1.1, s. 39.0.2 (0.06% contribution); Income Tax Act, RSC 1985, c. 1 (5th Supp.), ss. 60(e.1) and 118.7 (deduction vs credit); Payroll Tax Act, 1993 (NWT) and Payroll Tax Act, 1993 (Nunavut); Employer Health Tax Act (Ontario); Employer Health Tax Act (British Columbia). Current-year figures read on the CRA and Revenu Québec rate pages listed in source_url and caveats.","url":"https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html"},"url":"https://usaref.dev/v1/ca/social-contributions"},{"id":"fx-reference","name":"Bank of Canada exchange rates","description":"Daily average exchange rates for the Canadian dollar, from the Bank of Canada.","free":false,"stale":false,"last_confirmed":"2026-09-10","confidence":"primary","effective_from":"2026-09-09","source":{"name":"Bank of Canada — daily exchange rates (Valet API), fix of 2026-09-09","url":"https://www.bankofcanada.ca/valet/"},"url":"https://usaref.dev/v1/ca/fx-reference"}]},{"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","confidence":"primary","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","confidence":"primary","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":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT (IVA) registration becomes compulsory in Costa Rica, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"secondary","effective_from":null,"source":{"name":"Ley del Impuesto sobre el Valor Agregado, Ley N° 6826 as fully rewritten by Título I of Ley N° 9635 de Fortalecimiento de las Finanzas Públicas (3 Dec 2018; IVA in force 1 Jul 2019, replacing the impuesto general sobre las ventas), art. 4 (contribuyentes): \"Son contribuyentes de este impuesto las personas físicas, jurídicas, las entidades públicas o privadas que realicen actividades que impliquen la ordenación por cuenta propia de factores de producción...\" ('taxpayers are the natural and legal persons and public or private entities carrying on activities involving the self-directed organization of factors of production') — liability by activity, no turnover floor; inscription with the Administración Tributaria before starting operations. Digital services: art. 30 (percepción by card issuers) implemented by Resolución DGT-R-13-2020 (11 Jun 2020).","url":"https://www.asamblea.go.cr/sd/SiteAssets/Lists/Consultas%20Biblioteca/EditForm/Texto%20de%20la%20Ley%209635.pdf"},"url":"https://usaref.dev/v1/cr/vat-registration-threshold"},{"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","confidence":"primary","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":"2026-07-30","confidence":"primary","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":true,"last_confirmed":"2026-07-16","confidence":"primary","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","confidence":"primary","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":"withholding-tax","name":"Withholding tax rates","description":"The withholding tax (impuesto sobre remesas al exterior) Costa Rica levies on Costa Rican-source payments to persons not domiciled in Costa Rica - dividends, interest, royalties, technical advisory, fees, transport, reinsurance and other heads - each at its domestic statutory rate under art. 59 of Ley 7092 (Ley del Impuesto sobre la Renta), as amended by Ley 9635 and Ley 10335, before any double-tax agreement relief. Administered by the Dirección General de Tributación (Ministerio de Hacienda).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2022-12-21","source":{"name":"Ley 7092, Ley del Impuesto sobre la Renta, art. 59 'Tarifas' (consolidated text, Sistema Costarricense de Información Jurídica / SINALEVI, ficha 10969): 'a) Por el transporte y las comunicaciones... ocho coma cinco por ciento (8,5%)... c) Por los honorarios, las comisiones, las dietas y otras prestaciones de servicios personales... veinticinco por ciento (25%)... d) Por los reaseguros, los reafianzamientos y las primas de seguros de cualquier clase... cinco coma cinco por ciento (5,5%)... g) Por las utilidades, los dividendos o las participaciones sociales... quince por ciento (15%) o del cinco por ciento (5%), según corresponda. h) Por intereses, comisiones y otros gastos financieros... quince por ciento (15%)... j) Por el asesoramiento técnico-financiero o de otra índole, así como por los pagos relativos al uso de patentes, suministros de fórmulas, marcas de fábrica, privilegios, franquicias y regalías... veinticinco por ciento (25%)... l) Por cualquier otra remesa... treinta por ciento (30%).' (Rates: transport/communications 8.5%; fees and personal services 25%; reinsurance and insurance premiums 5.5%; dividends 15% or 5% as applicable; interest 15%; technical advisory, patents, trademarks, franchises and royalties 25%; any other remittance 30%.)","url":"https://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=10969&nValor3=0&strTipM=TC"},"url":"https://usaref.dev/v1/cr/withholding-tax"},{"id":"statutory-interest","name":"Statutory legal interest (interés legal)","description":"Costa Rica's legal interest is an index, not a number: for colón commercial debts Código de Comercio art. 497 sets it at the BCCR's Tasa Básica Pasiva, re-fixed every week — 3.63% per annum for the week from 20 August 2026.","free":false,"stale":true,"last_confirmed":"2026-08-29","confidence":"primary","effective_from":"2026-08-27","source":{"name":"BCCR Tasa Básica Pasiva (indicator 423 JSON on bccr.fi.cr home economic indicators). Código de Comercio art. 497 legal supplementary rate for colón commercial debts = TBP.","url":"https://www.bccr.fi.cr/content/bccr/cr/es/home/jcr:content/root/container/container/economicindicators/item_1774647998142.indicator.423.json"},"url":"https://usaref.dev/v1/cr/statutory-interest"},{"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","confidence":"primary","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"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Costa Rica (CR): employee and employer shares of each statutory branch collected on the CCSS planilla, plus the separate INS occupational-risk premium, with the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Constitución Política de la República de Costa Rica, art. 73 (seguros sociales de contribución tripartita); Ley Constitutiva de la Caja Costarricense de Seguro Social (Ley N° 17 de 22 de octubre de 1943) y Reglamento del Seguro de Salud de la CCSS (SEM: 5,50 % trabajador, 9,25 % patrono, 0,25 % Estado); Reglamento del Seguro de Invalidez, Vejez y Muerte de la CCSS, Transitorio XI, aprobado por la Junta Directiva de la CCSS en la Sesión N° 9038 de 2019 (IVM desde el 1 de enero de 2026: 4,33 % trabajador, 5,58 % patrono, 1,75 % Estado, vigentes hasta el 31 de diciembre de 2028, con nuevo incremento programado desde el 1 de enero de 2029 hasta un 12,16 % tripartito); Ley Orgánica del Banco Popular y de Desarrollo Comunal (Ley N° 4351) — ahorro obligatorio del trabajador 1 % y cuota patronal 0,25 %; Ley de Desarrollo Social y Asignaciones Familiares (Ley N° 5662) — FODESAF 5 % patronal; Ley de Creación del Instituto Mixto de Ayuda Social (Ley N° 4760) — IMAS 0,50 % patronal; Ley Orgánica del Instituto Nacional de Aprendizaje (Ley N° 6868) — INA 1,50 % patronal, con exención para patronos no agrícolas con menos de cinco trabajadores permanentes; Ley de Protección al Trabajador (Ley N° 7983) y Ley N° 9906 — Fondo de Capitalización Laboral y Régimen Obligatorio de Pensiones Complementarias, 4,50 % patronal combinado, más 0,25 % patronal adicional al Banco Popular; Código de Trabajo, Título IV (Riesgos del Trabajo) — póliza obligatoria del Instituto Nacional de Seguros.","url":"https://www.ccss.sa.cr/patronos"},"url":"https://usaref.dev/v1/cr/social-contributions"}]},{"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","confidence":"primary","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","confidence":"primary","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":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/ITBIS registration becomes compulsory in the Dominican Republic, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Código Tributario (Ley 11-92 de 16-5-1992), Título III. Art. 335: \"Se establece un impuesto que grava: 1) La transferencia de bienes industrializados. 2) La importación de bienes industrializados. 3) La prestación y la locación de servicios.\" ('a tax is established on: the transfer of industrialised goods; the importation of industrialised goods; the provision and leasing of services'). Art. 337(a): \"son contribuyentes: 1- ... Las personas naturales, sociedades o empresas, nacionales o extranjeras que realicen transferencias de bienes industrializados en ejercicio de sus actividades industriales, comerciales o similares ... 3- ... Las personas que presten o sean locadores de servicios gravados\" ('taxpayers are: natural persons, companies or enterprises, national or foreign, that transfer industrialised goods in the exercise of their industrial, commercial or similar activities ... persons who provide or lease taxable services') — with no minimum-turnover condition anywhere in the Título; art. 337(c) only empowers the Executive to ease FILING FREQUENCY for pequeños contribuyentes, never the liability itself.","url":"https://dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo3.pdf"},"url":"https://usaref.dev/v1/do/vat-registration-threshold"},{"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","confidence":"primary","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":"2026-09-10","confidence":"primary","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":"2026-09-11","confidence":"primary","effective_from":"2026-08-01","source":{"name":"BCRD Informe IPC Agosto 2026.","url":"https://cdn.bancentral.gov.do/documents/publicaciones-economicas/indice-de-precios-al-consumidor-informe-mensual/documents/Informe-IPC-2026-08.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","confidence":"primary","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":"withholding-tax","name":"Withholding tax rates","description":"The final withholding taxes the Dominican Republic levies on payments to non-residents under the Codigo Tributario (Ley 11-92): dividends at 10% (articulo 308), interest paid abroad at 10% (articulo 306), and all other Dominican-source payments abroad - royalties, services and any income without its own regime - at the articulo 297 corporate rate (27%) via the articulo 305 catch-all, each at its domestic statutory rate before any double-tax treaty relief. Administered by the Direccion General de Impuestos Internos (DGII).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2015-01-01","source":{"name":"DGII (dgii.gov.do): official Codigo Tributario Titulo II text (arts. 297, 305, 306, 308) and DGII pages - 'Las Personas Juridicas pagaran una tasa del Impuesto Sobre la Renta de un 27%' ('Legal persons shall pay an Income Tax rate of 27%'); art. 305 (via consolidated text, mod. Ley 253-12): 'Quienes paguen o acrediten en cuenta rentas gravadas de fuente dominicana a personas fisicas, juridicas o entidades no residentes deberan retener e ingresar a la Administracion, con caracter de pago unico y definitivo del impuesto, la misma tasa establecida en el articulo 297' ('Those who pay or credit Dominican-source taxable income to non-resident persons or entities shall withhold, as a single and final payment of the tax, the same rate established in article 297')","url":"https://dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo2.pdf"},"url":"https://usaref.dev/v1/do/withholding-tax"},{"id":"statutory-interest","name":"Statutory legal interest (interés legal)","description":"The Dominican Republic abolished its legal interest rate in 2002: Ley 183-02 repealed the 1% monthly figure and freed rates entirely, leaving judicially-awarded interest benchmarked to a Banco Central average as the only thing a creditor can claim.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Ley Monetaria y Financiera 183-02 (aprobada 21 de noviembre de 2002, Gaceta Oficial 2 de diciembre de 2002), art. 24 párrafo III: 'Las tasas de interés para transacciones denominadas en moneda nacional y extranjera serán determinadas libremente entre los agentes del mercado'; art. 91 expressly repeals the Orden Ejecutiva 312 de 1 de junio de 1919 that had fixed the interés legal at 1% mensual","url":"https://www.sb.gob.do/regulacion/compendio-de-leyes-y-reglamentos/ley-no-183-02-monetaria-y-financiera/"},"url":"https://usaref.dev/v1/do/statutory-interest"},{"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","confidence":"primary","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$416,220.00","url":"https://dgii.gov.do/cicloContribuyente/obligacionesTributarias/principalesImpuestos/Paginas/impuestoSobreRenta.aspx"},"url":"https://usaref.dev/v1/do/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in the Dominican Republic (DO): employee and employer shares of each statutory branch of the Sistema Dominicano de Seguridad Social collected through the TSS, plus the INFOTEP levy, each with its own minimum-wage-denominated ceiling.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-02-01","source":{"name":"Ley 87-01 que crea el Sistema Dominicano de Seguridad Social (Seguro de Vejez, Discapacidad y Sobrevivencia: 7,10 % empleador y 2,87 % afiliado; Seguro Familiar de Salud del régimen contributivo: 7,09 % empleador y 3,04 % afiliado; Seguro de Riesgos Laborales: a cargo exclusivo del empleador, con componente fijo y componente variable según el nivel de riesgo asignado por el IDOPPRIL); Ley 116-80 que crea el Instituto Nacional de Formación Técnico Profesional (1 % patronal sobre la nómina mensual y 0,5 % a cargo del trabajador sobre las gratificaciones anuales); Tesorería de la Seguridad Social, resoluciones que fijan los topes de cotización del régimen contributivo — salario mínimo nacional del sector privado formal RD$ 23.223,00 y topes de RD$ 92.892,00 (4 salarios mínimos, Riesgos Laborales), RD$ 232.230,00 (10 salarios mínimos, Seguro Familiar de Salud) y RD$ 464.460,00 (20 salarios mínimos, Vejez, Discapacidad y Sobrevivencia), aplicables desde el 1 de febrero de 2026; Resolución TSS 01-2025, aplicable desde el período de facturación de abril de 2025 hasta el 1 de febrero de 2026, sobre un salario mínimo de RD$ 21.674,80 y topes de RD$ 86.699,20, RD$ 216.748,00 y RD$ 433.496,00, conforme al comunicado de la Presidencia de la República Dominicana.","url":"https://presidencia.gob.do/noticias/tesoreria-de-la-seguridad-social-informa-nuevos-topes-de-cotizacion-para-el-regimen"},"url":"https://usaref.dev/v1/do/social-contributions"}]},{"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","confidence":"primary","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","confidence":"primary","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":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT (IVA) registration becomes compulsory in Guatemala, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-26","confidence":"primary","effective_from":null,"source":{"name":"Ley del Impuesto al Valor Agregado, Decreto N° 27-92 del Congreso (tarifa 12%, art. 10): liability attaches by act (art. 3 — sales, services, imports) with no registration turnover floor. Near-threshold: Régimen de Pequeño Contribuyente, arts. 45-51; art. 45 as reformed by art. 15 of Decreto N° 31-2024 'Ley para la Integración del Sector Productivo Primario y Agropecuario' (published 9 Dec 2024, in force 9 Apr 2025) raises the opt-in ceiling from Q150,000 to 125 salarios mínimos mensuales vigentes para el sector no agrícola, sin incluir la bonificación incentivo ('125 monthly minimum wages in force for the non-agricultural sector, excluding the incentive bonus') of annual turnover — Q465,381.25 for 2025 (125 × Q3,723.05).","url":"https://portal.sat.gob.gt/portal/preguntas-frecuentes/decreto-31-2024-ley-para-la-integracion-del-sector-productivo-primario-y-agropecuario/"},"url":"https://usaref.dev/v1/gt/vat-registration-threshold"},{"id":"minimum-wage","name":"Minimum wage (lowest rate in the activity x circumscription matrix)","description":"Guatemala has no single national minimum wage. An annual Acuerdo Gubernativo of the Ministerio de Trabajo y Previsión Social sets a MATRIX of daily/monthly minimum wages by ECONOMIC ACTIVITY (agrícola / no agrícola / exportadora y de maquila) and, since Acuerdo Gubernativo 285-2021 defined them, by ECONOMIC CIRCUMSCRIPTION (CE1 = department of Guatemala; CE2 = the other 21 departments). This series carries the LOWEST daily rate in the schedule.","free":false,"stale":false,"last_confirmed":"2026-07-16","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Acuerdo Gubernativo 256-2025 (Diario de Centro América, 22 Dec 2025) — DCA/Gobierno de Guatemala","url":"https://dca.gob.gt/noticias-guatemala-diario-centro-america/gobierno-fija-nuevos-salarios-minimos-para-2026/"},"url":"https://usaref.dev/v1/gt/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Días de asueto con goce de salario for private-sector workers per Artículo 127 of the Código de Trabajo (Decreto 1441), as modulated by the Ley que Promueve el Turismo Interno (Decreto 42-2010 reformed by Decreto 19-2018) — calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Código de Trabajo, Artículo 127 (edición digital oficial, Ministerio de Trabajo y Previsión Social) + Decreto 19-2018 (Congreso de la República / Diario de Centro América 10 Oct 2018)","url":"https://www.mintrabajo.gob.gt/doc/normativasDeTrabajo/Codigo-de-Trabajo-Digital.pdf"},"url":"https://usaref.dev/v1/gt/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":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"INE Guatemala, IPC Base Anual 2024=100, Variación Interanual por Región (ipc_varint_reg_es25.xlsx, dataset updated 7 August 2026): República julio 2026 = 2.695% (junio = 2.275%)","url":"https://datos.ine.gob.gt/dataset/4243818d-b479-4bc1-aae6-2735e2b51265/resource/7a53f9d4-1801-45e0-b91f-70fb93e0f9c1/download/ipc_varint_reg_es25.xlsx"},"url":"https://usaref.dev/v1/gt/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","confidence":"primary","effective_from":"2015-01-01","source":{"name":"SAT / Congreso de la República — Decreto 10-2012 (Ley de Actualización Tributaria), Libro I (ISR), Art. 36 'Tipo impositivo en el Régimen Sobre las Utilidades de Actividades Lucrativas'","url":"https://portal.sat.gob.gt/portal/wpfd_file/decreto-no-10-2012-ley-de-actualizacion-tributaria-2/"},"url":"https://usaref.dev/v1/gt/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The final withholding taxes Guatemala levies on payments to non-residents without a permanent establishment - dividends, interest, royalties, fees, technical advisory and other heads - each at its domestic statutory rate under Decreto 10-2012 (Ley de Actualización Tributaria), arts. 103-105, before any double-tax agreement relief. Administered by SAT.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"secondary","effective_from":"2013-01-01","source":{"name":"Decreto 10-2012, Ley de Actualización Tributaria, Libro I, Título V (Rentas de no residentes), art. 104 'Tipos impositivos': 'Los tipos impositivos aplicables a los pagos o acreditación de las rentas gravadas por este título son los siguientes: 1. El tipo impositivo del cinco por ciento (5%)... 2. El tipo impositivo del diez por ciento (10%)... 3. El tipo impositivo del quince por ciento (15%)... 4. El tipo impositivo del veinticinco por ciento (25%) que se aplica a: Otras rentas gravadas no especificadas en los numerales anteriores.' (The tax rates applicable to payments or crediting of income taxed under this title are: 5%, 10%, 15%, and 25% for other unspecified taxed income.) Art. 105 'Obligación de retener': payers keeping full accounting 'deben retener el impuesto con carácter definitivo' (must withhold the tax as a final tax).","url":"https://www.minfin.gob.gt/wp-content/uploads/downloads/leyes_acuerdos/decreto_10_2012.pdf"},"url":"https://usaref.dev/v1/gt/withholding-tax"},{"id":"statutory-interest","name":"Statutory legal interest (interés legal)","description":"Guatemala publishes no legal interest rate: Art. 1947 of the Código Civil defines it as a formula crystallised on the day it is fixed — the banking system's published weighted-average lending rate of the previous day, less two percentage points.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Código Civil (Decreto Ley 106) art. 1947: 'El interés legal es igual al promedio ponderado de las tasas de interés activas publicadas de los bancos del sistema al día anterior a la fecha de su fijación, reducido en dos puntos porcentuales. A falta de su publicación o en caso de duda o discrepancia, se solicitará informe a la Superintendencia de Bancos, el cual tendrá carácter definitivo'","url":"https://www.sib.gob.gt/informacion-sistema-financiero/tasa-interes/"},"url":"https://usaref.dev/v1/gt/statutory-interest"},{"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","confidence":"primary","effective_from":"2013-01-01","source":{"name":"SAT / Congreso de la República — Decreto 10-2012 (Ley de Actualización Tributaria), Libro I (ISR), Art. 73 (ISR rentas del trabajo en relación de dependencia)","url":"https://portal.sat.gob.gt/portal/wpfd_file/decreto-no-10-2012-ley-de-actualizacion-tributaria-2/"},"url":"https://usaref.dev/v1/gt/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Guatemala (GT): employee and employer shares of each IGSS programme plus the two employer-only institutional levies, with the contribution base exclusions and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Ley Orgánica del Instituto Guatemalteco de Seguridad Social (Decreto 295 del Congreso de la República) y los reglamentos de la Junta Directiva del IGSS para los programas de Enfermedad, Maternidad y Accidentes (patrono 7,00 %, trabajador 3,00 %) y de Invalidez, Vejez y Sobrevivencia (patrono 3,67 %, trabajador 1,83 %), que componen la cuota laboral de 4,83 % y la cuota patronal de 10,67 %; Reglamento sobre Recaudación de Contribuciones al Régimen de Seguridad Social, Acuerdo 1118 de la Junta Directiva del IGSS; Decreto 1528 del Congreso de la República, Ley de Creación del Instituto de Recreación de los Trabajadores de la Empresa Privada de Guatemala (IRTRA, 1 % patronal); Decreto 17-72 del Congreso de la República, Ley Orgánica del Instituto Técnico de Capacitación y Productividad (INTECAP, 1 % patronal); Decreto 78-89 y Decreto 37-2001 del Congreso de la República (bonificación incentivo de Q 250,00 mensuales, no computable para efectos de las prestaciones ni de las cuotas del IGSS); salario mínimo mensual vigente en 2026 para la Circunscripción Económica 1, actividades no agrícolas, de Q 4.002,28 más la bonificación incentivo de Q 250,00; Ley de Actualización Tributaria (Decreto 10-2012), deducibilidad de las cuotas de seguridad social en el impuesto sobre la renta de las rentas del trabajo.","url":"https://www.igssgt.org/"},"url":"https://usaref.dev/v1/gt/social-contributions"}]},{"country":"HN","name":"Honduras","currency":"HNL","series":[{"id":"policy-rate","name":"Tasa de Política Monetaria (TPM)","description":"Banco Central de Honduras (BCH) monetary policy rate: the maximum rate the BCH accepts on liquidity-absorbing auction bids and minimum on liquidity-providing offers, and the reference rate for interbank operations. Set by the BCH Directorio on recommendation of the Comisión de Operaciones de Mercado Abierto (COMA).","free":false,"stale":true,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2024-10-28","source":{"name":"Banco Central de Honduras, Resolución No. 456-10/2024 (24-Oct-2024, notificada por Circular D-30/2024); vigencia confirmada en Programa Monetario 2026-2027, BCH, abril 2026 (tabla p.12: TPM 5.75% en abr-25, dic-25 y abr-26)","url":"https://www.bch.hn/estadisticos/AM/LIBPROGRAMA%20MONETARIO/PROGRAMA%20MONETARIO%202026-2027.pdf"},"url":"https://usaref.dev/v1/hn/policy-rate"},{"id":"vat","name":"Impuesto Sobre Ventas (ISV)","description":"General sales tax (VAT-type, tax-exclusive base, credit-debit mechanism) levied on imports and sales of goods and services under the Ley del Impuesto Sobre Ventas, Decreto-Ley No. 24 of 20 December 1963, as amended.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2014-01-01","source":{"name":"Ley del Impuesto Sobre Ventas, Decreto-Ley No. 24 (20-Dic-1963), Art. 6, tasa general reformada por Art. 16 del Decreto No. 278-2013 (La Gaceta No. 33,316, 30-Dic-2013) — Texto Consolidado SEFIN, Dirección General de Política Tributaria","url":"https://www.sefin.gob.hn/wp-content/uploads/2018/06/Texto_Consolidado_Ley_del_Impuesto_sobre_Ventas_27082018.pdf"},"url":"https://usaref.dev/v1/hn/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which sales-tax (ISV) collection becomes compulsory in Honduras, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-26","confidence":"primary","effective_from":"2014-01-01","source":{"name":"Ley del Impuesto Sobre Ventas (Decreto-Ley 24 de 20-12-1963), texto consolidado SAR (hasta Decreto 59-2022), art. 11-A (re-worded by art. 19 del Decreto 278-2013 de 21-12-2013, Ley de Ordenamiento de las Finanzas Públicas): \"Se establece un Régimen Simplificado del Impuesto Sobre Ventas para las personas naturales o jurídicas que tengan un sólo establecimiento de comercio y cuyas ventas gravadas no excedan de DOSCIENTOS CINCUENTA MIL LEMPIRAS EXACTOS (L.250,000.00) anuales, y no se requerirá la presentación de la Declaración Jurada\" ('a Simplified Sales-Tax Regime is established for natural or juridical persons with a single business establishment whose taxable sales do not exceed exactly two hundred and fifty thousand lempiras per year; the [monthly] sworn declaration is not required'). Art. 8: members with prior-year sales \"hasta ... (L.250,000.00), no serán responsables de la recaudación del impuesto, quedando únicamente obligadas a presentar una Declaración Anual de Ventas a más tardar el 31 de enero\" ('will not be responsible for collecting the tax, being obliged only to file an Annual Sales Declaration by 31 January').","url":"https://www.sar.gob.hn/download/texto-consolidado-ley-del-impuesto-sobre-ventas-decreto-ley-numero-24-actualizado-hasta-el-decreto-legislativo-no-59-2022/?wpdmdl=15324"},"url":"https://usaref.dev/v1/hn/vat-registration-threshold"},{"id":"minimum-wage","name":"Salario Mínimo","description":"Statutory monthly minimum wage. Honduras uses a MATRIX: 11 branches of economic activity x 4 firm-size bands (by number of workers), plus a separate regime for maquila/Zonas Libres (ZOLI). Value served is the LOWEST general statutory floor (Agriculture, silviculture, hunting and fishing; firms of 1-10 workers). Fixed by tripartite Acuerdo of the Secretaría de Trabajo y Seguridad Social (SETRASS).","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Acuerdo No. SETRASS-233-2026, publicado en La Gaceta No. 37,129 del 29-Abr-2026 — Tabla de Salario Mínimo vigente a partir del 01-Ene-2026, Dirección General de Salarios, SETRASS","url":"https://www.trabajo.gob.hn/wp-content/uploads/2026/05/TABLA-SALARIO-MINIMO-2026-.pdf"},"url":"https://usaref.dev/v1/hn/minimum-wage"},{"id":"public-holidays","name":"Días Feriados Nacionales","description":"Statutory paid national holidays under Art. 339 of the Código del Trabajo (Decreto No. 189-1959) as amended, with the October holidays consolidated into the 'Feriado Morazánico' (Wed-Fri of the first week of October) by Decreto Legislativo 78-2014, made permanent by Decreto 78-2015. Calendar year 2026 with shift rules applied.","free":true,"stale":false,"last_confirmed":"2026-08-26","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Código del Trabajo, Decreto No. 189-1959, Art. 339 (feriados: 1-Ene, 14-Abr, 1-May, 15-Sep, 3-Oct, 12-Oct, 21-Oct, 25-Dic, más jueves, viernes y sábado de Semana Santa) y Decreto Legislativo No. 78-2015 (Feriado Morazánico); reglas cotejadas en alerta laboral de BDS Asesores","url":"https://tsc.gob.hn/web/leyes/codigo_de_trabajo.pdf"},"url":"https://usaref.dev/v1/hn/public-holidays"},{"id":"cpi","name":"Inflación Interanual (IPC)","description":"Year-over-year change in the Índice de Precios al Consumidor published monthly by the Banco Central de Honduras (BCH). New base Diciembre 2025=100 (introduced January 2026): 405 goods/services, 13 CCIF-2018 divisions, 8 regions, weights from ENIGH 2023-2024.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-08-01","source":{"name":"BCH IPC Agosto 2026.","url":"https://www.bch.hn/estadisticos/GIE/LIBIPC/%C3%8Dndice%20de%20Precios%20al%20Consumidor%20Agosto%202026.pdf"},"url":"https://usaref.dev/v1/hn/cpi"},{"id":"corporate-tax","name":"Impuesto Sobre la Renta - Personas Jurídicas","description":"Corporate income tax rate on net taxable income (renta neta gravable) under Art. 22 inciso a) of the Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25 of 20 December 1963, as amended; plus the 5% Aportación Solidaria surtax above L1,000,000.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2014-01-01","source":{"name":"Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25 (20-Dic-1963) y sus reformas, Art. 22 inciso a) — confirmado en FAQ oficial del Servicio de Administración de Rentas (SAR): 'Las Personas Jurídicas pagarán una tarifa de veinticinco por ciento (25%) sobre el total de la renta neta gravable'","url":"https://www.sar.gob.hn/helpie_faq/cual-es-la-tasa-del-impuesto-sobre-la-renta-para-persona-juridica/"},"url":"https://usaref.dev/v1/hn/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The income tax Honduras levies on Honduran-source gross income of non-resident or non-domiciled persons under Articulo 5 of the Ley del Impuesto Sobre la Renta (Decreto-Ley No. 25 of 1963, as amended) - a schedular list of payment types each with its own rate, collected by withholding at source. Administered by the Servicio de Administracion de Rentas (SAR).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2012-12-04","source":{"name":"Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25, texto consolidado conforme Acuerdo SAR No. 014-2023, Articulo 5: 'Los ingresos brutos obtenidos de fuente hondurena por personas naturales y juridicas no residentes o no domiciliadas en el pais, deben pagar el impuesto de conformidad a los porcentajes que se detallan a continuacion'","url":"https://www.afpoccidente.hn/cmsbanco/responsive_filemanager/source/Documentos/AFPC%20DOCUMENTOS/Educacion%20F/Ley%20del%20Impuesto%20Sobre%20la%20Renta%20acuerdo%20SAR%20No.014-2023.pdf"},"url":"https://usaref.dev/v1/hn/withholding-tax"},{"id":"statutory-interest","name":"Statutory legal interest (interés legal)","description":"Honduras' legal interest: a fixed 6% per annum under Art. 1367 of the Código Civil, owed on a money debt in default where no rate was agreed; the parallel mercantile rate is delegated to the Treasury and has no traceable published fixing.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"1906-03-01","source":{"name":"Código Civil art. 1367: 'Si la obligación consistiere en el pago de una cantidad de dinero, y el deudor incurriere en mora, la indemnización de daños y perjuicios, no habiendo pacto en contrario, consistirá en el pago de los intereses convenidos, y a falta de convenio, en el interés legal. El interés legal es el seis por ciento anual'","url":"https://www.oas.org/dil/esp/codigo_civil_honduras.pdf"},"url":"https://usaref.dev/v1/hn/statutory-interest"},{"id":"income-tax","name":"Impuesto Sobre la Renta - Personas Naturales (Tabla Progresiva 2026)","description":"Progressive personal income tax bands on annual net taxable income (renta neta gravable), indexed each year to the prior-year CPI variation per Art. 22 of the Ley del ISR (Decreto-Ley No. 25 de 1963) as reformed by Decreto 20-2016; 2026 table published by SAR.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2026-01-01","source":{"name":"SAR, Comunicado 02-2026 'Actualización Tabla Progresiva 2026' (Tegucigalpa, 07-Ene-2026), conforme al Art. 22 de la Ley del ISR reformado por Decreto 20-2016","url":"https://www.sar.gob.hn/2026/01/actualizacion-de-la-tabla-progresiva-2026/"},"url":"https://usaref.dev/v1/hn/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Honduras (HN): employee and employer shares of each statutory regime, with the ceilings, the floor and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-15","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"Diario Oficial La Gaceta No. 36,545 de 28 de mayo de 2024 (Empresa Nacional de Artes Gráficas), carrying Decretos Nos. 47-2024 y 48-2024. Decreto 48-2024 is the \"LEY PARA LA REGULACIÓN DE LAS APORTACIONES Y COTIZACIONES DEL INSTITUTO HONDUREÑO DE SEGURIDAD SOCIAL (IHSS)\"; Decreto 47-2024 is the \"LEY DEL FONDO DE RESERVA LABORAL DE CAPITALIZACIÓN INDIVIDUAL ADMINISTRADO POR EL RÉGIMEN DE APORTACIONES PRIVADAS (RAP)\" and the reform of the RAP law. Read from the gazette: the IVM rates and the contribution ceilings (arts. 1 and 2), the FOVIIF 1.5% + 1.5% (RAP art. 43) and the 4% Fondo de Reserva Laboral. The Enfermedad y Maternidad RATES are not recoverable from this scan and keep their separate attribution.","url":"https://www.enag.gob.hn/index.php/gaceta-digital/20240528-36545/download"},"url":"https://usaref.dev/v1/hn/social-contributions"}]},{"country":"MX","name":"Mexico","currency":"MXN","series":[{"id":"policy-rate","name":"Banxico overnight target rate","description":"Banco de México objetivo para la Tasa de Interés Interbancaria a 1 día (overnight interbank target rate), set by the Junta de Gobierno at its scheduled monetary policy announcements.","free":false,"stale":false,"last_confirmed":"2026-08-07","confidence":"primary","effective_from":"2026-05-07","source":{"name":"Banco de México — Anuncios de las decisiones de política monetaria","url":"https://www.banxico.org.mx/publicaciones-y-prensa/anuncios-de-las-decisiones-de-politica-monetaria/anuncios-politica-monetaria-t.html"},"url":"https://usaref.dev/v1/mx/policy-rate"},{"id":"statutory-interest","name":"Statutory default interest (interés legal / moratorio)","description":"Mexico's statutory late-payment interest: 6% annual for commercial debts under Código de Comercio art. 362, with the civil-law legal interest of 9% annual (Código Civil Federal art. 2395) served as a variant.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"secondary","effective_from":null,"source":{"name":"Código de Comercio art. 362: debtors in default 'deberán satisfacer, desde el día siguiente al del vencimiento, el interés pactado para este caso, o en su defecto el seis por ciento anual' (shall pay, from the day after maturity, the agreed rate or in its absence six per cent annual)","url":"https://www.diputados.gob.mx/LeyesBiblio/pdf/CCom.pdf"},"url":"https://usaref.dev/v1/mx/statutory-interest"},{"id":"vat","name":"IVA standard rate","description":"Impuesto al Valor Agregado (IVA) tasa general — standard value-added tax rate.","free":false,"stale":false,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2014-01-01","source":{"name":"Ley del Impuesto al Valor Agregado, Artículo 1o. (texto vigente, Orden Jurídico Nacional — Segob)","url":"http://www.ordenjuridico.gob.mx/Documentos/Federal/html/wo22.html"},"url":"https://usaref.dev/v1/mx/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Mexico, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-08","confidence":"primary","effective_from":null,"source":{"name":"Orden Jurídico Nacional (SEGOB, official federal legal-order portal), consolidated LIVA (última reforma DOF 12-11-2021): Art. 1o. — 'Están obligadas al pago del impuesto al valor agregado establecido en esta Ley, las personas físicas y las morales que, en territorio nacional, realicen los actos o actividades siguientes...'; Art. 18-D — 'Los residentes en el extranjero sin establecimiento en México que proporcionen servicios digitales ... I. Inscribirse en el Registro Federal de Contribuyentes'. Entry-into-force quote from the decree as published in the Diario Oficial: https://dof.gob.mx/nota_detalle.php?codigo=5581292&fecha=09/12/2019 (also loaded this session).","url":"http://www.ordenjuridico.gob.mx/Documentos/Federal/pdf/wo22.pdf"},"url":"https://usaref.dev/v1/mx/vat-registration-threshold"},{"id":"minimum-wage","name":"General minimum wage (daily)","description":"Salario mínimo general diario set by the Comisión Nacional de los Salarios Mínimos (CONASAMI), plus the separate Zona Libre de la Frontera Norte (ZLFN) daily rate. Usually effective 1 January.","free":false,"stale":false,"last_confirmed":"2026-07-15","confidence":"primary","effective_from":"2026-01-01","source":{"name":"CONASAMI — Incremento a los Salarios Mínimos para 2026 (Gobierno de México)","url":"https://www.gob.mx/conasami/articulos/incremento-a-los-salarios-minimos-para-2026?idiom=es"},"url":"https://usaref.dev/v1/mx/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Días de descanso obligatorio (statutory obligatory rest days) per Artículo 74 of the Ley Federal del Trabajo, calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"Ley Federal del Trabajo, Artículo 74 (PROFEDET — Procuraduría Federal de la Defensa del Trabajo, STPS)","url":"https://www.profedet.gob.mx/micrositio/index.php/dias-de-descanso"},"url":"https://usaref.dev/v1/mx/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":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"INEGI, Boletín de Indicador 481/26, Índice Nacional de Precios al Consumidor, 7 de agosto de 2026: 'La inflación anual fue de 3.12 % en julio de 2026'; INPC level 145.169, monthly +0.03%","url":"https://www.inegi.org.mx/contenidos/saladeprensa/boletines/2026/inpc/inpc_2q2026_08.pdf"},"url":"https://usaref.dev/v1/mx/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","confidence":"primary","effective_from":"2014-01-01","source":{"name":"Ley del Impuesto sobre la Renta (LISR), Artículo 9o. — Cámara de Diputados, texto vigente","url":"https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf"},"url":"https://usaref.dev/v1/mx/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Mexico levies on payments to residents abroad ('residentes en el extranjero') with Mexican-source income - dividends, interest, royalties and technical assistance - under Título V of the Ley del Impuesto sobre la Renta (LISR), each at its domestic statutory rate before any tax-treaty relief. Administered by the SAT.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2014-01-01","source":{"name":"Ley del Impuesto sobre la Renta, Título V (arts. 153-175): art. 164 (dividends, 'tasa adicional del 10% sobre las utilidades'), art. 166 (interest, tiers of 4.9%/10%/15%/21% and the art. 152 maximum rate of 35%), art. 167 (royalties and technical assistance, 1%/5%/25% and the art. 152 maximum rate for patents and trademarks)","url":"https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf"},"url":"https://usaref.dev/v1/mx/withholding-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national tax authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","confidence":"primary","effective_from":"2026-01-01","source":{"name":"SAT — Anexo 8 de la Resolución Miscelánea Fiscal para 2026, Sección C.II (Tarifa para el cálculo del impuesto del ejercicio 2026, arts. 97 y 152 LISR), DOF 28-12-2025","url":"https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rmf/anexos/Anexo-8-RMF-2026_DOF-28122025.pdf"},"url":"https://usaref.dev/v1/mx/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Mexico (MX): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-08","confidence":"primary","effective_from":"2026-02-01","source":{"name":"Ley del Seguro Social (nueva ley DOF 21-12-1995; texto vigente, última reforma DOF 15-01-2026), arts. 25 §2, 28, 36, 38, 70, 71, 72, 73, 74, 106, 107, 147, 148, 167, 168, 211, 212, and Artículos Décimo Noveno and Vigésimo Quinto Transitorios (DOF 21-12-1995) and Vigésimo Séptimo Transitorio; DECRETO por el que se reforman... la Ley del Seguro Social y la Ley de los SAR, en materia de pensiones (DOF 16-12-2020) — art. 168 fr. II and ARTÍCULO SEGUNDO TRANSITORIO (gradual CEAV employer table 2023–2030); Ley del INFONAVIT (DOF 24-04-1972; última reforma DOF 21-02-2025), art. 29 fr. II (5%) and art. 35; INEGI, Unidad de Medida y Actualización 2026, DOF 09-01-2026 (ceilings/floors/quota base); CONASAMI, Resolución que fija los salarios mínimos generales y profesionales vigentes a partir del 1 de enero de 2026, DOF 09-12-2025 (SBC floor); CPEUM art. 26 ap. B and Artículo Tercero Transitorio del Decreto de desindexación del salario mínimo, DOF 27-01-2016 (SM→UMA); Ley del ISR arts. 25 fr. VI, 28 fr. I, 93 fr. XII, 96, 151 (deductibility).","url":"https://www.diputados.gob.mx/LeyesBiblio/pdf/LSS.pdf"},"url":"https://usaref.dev/v1/mx/social-contributions"},{"id":"fx-reference","name":"Banxico FIX exchange rate","description":"Official Mexican peso exchange rates from the Banco de Mexico: the FIX (the USD/MXN determination rate published in the Diario Oficial de la Federacion) plus the daily EUR, GBP and JPY peso quotations Banxico publishes.","free":false,"stale":false,"last_confirmed":"2026-09-10","confidence":"primary","effective_from":"2026-09-09","source":{"name":"Banco de Mexico — FIX and peso quotations (SIE API), determination of 2026-09-09","url":"https://www.banxico.org.mx/tipcamb/main.do"},"url":"https://usaref.dev/v1/mx/fx-reference"}]},{"country":"PA","name":"Panama","currency":"PAB","series":[{"id":"policy-rate","name":"Monetary policy rate","description":"Central-bank policy interest rate. Panama has no central bank and no policy rate: this series is a structural null.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"1904-06-28","source":{"name":"Constitución Política de la República de Panamá, arts. 261-262 (Texto Único, G.O. 25176 de 15 de noviembre de 2004); Ley 84 de 28 de junio de 1904 (crea el balboa); Convenio Monetario Panamá-EE.UU. de 20 de junio de 1904","url":"https://pdba.georgetown.edu/Parties/Panama/Leyes/constitucion.pdf"},"url":"https://usaref.dev/v1/pa/policy-rate"},{"id":"vat","name":"ITBMS (VAT) standard rate","description":"Impuesto a la Transferencia de Bienes Corporales Muebles y la Prestación de Servicios (ITBMS), Panama's VAT. Standard rate on a price-exclusive base.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2010-07-01","source":{"name":"Código Fiscal, art. 1057-V, texto según Ley 8 de 15 de marzo de 2010 (G.O. 26489-A); rates as published by Dirección General de Ingresos (DGI-MEF), sección ITBMS","url":"http://dgi.mef.gob.pa/itbms/Itbms"},"url":"https://usaref.dev/v1/pa/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which ITBMS taxpayer status becomes compulsory in Panama, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2010-07-01","source":{"name":"Código Fiscal, artículo 1057-V, Parágrafo 4 (article added by Ley 75 de 1976; modified by Ley 6 de 2-2-2005, Ley 49 de 2009, Ley 8 de 15-3-2010 and Ley 33 de 2010; reglamentado by Decreto Ejecutivo 84 de 26-8-2005, arts. 4-5): \"no serán considerados contribuyentes del impuesto los pequeños productores, comerciantes o prestadores de servicios, que durante el año anterior hayan tenido un ingreso bruto promedio mensual no superior a los tres mil balboas (B/.3,000.00) y sus ingresos brutos anuales no hayan sido superiores a treinta y seis mil balboas (B/.36,000.00)\" ('small producers, traders or service providers shall not be considered taxpayers of the tax if during the previous year their average monthly gross income did not exceed three thousand balboas and their annual gross income was not above thirty-six thousand balboas'). DGI's own e-Tax guidance (form 430 microayuda) states the converse registration test in the same figures.","url":"https://etax2.mef.gob.pa/etax2web/microayudas/Ayuda_otros/F430v4hlp.htm"},"url":"https://usaref.dev/v1/pa/vat-registration-threshold"},{"id":"minimum-wage","name":"Minimum wage (lowest general statutory floor)","description":"Lowest general statutory minimum wage in Panama's region/activity/enterprise-size matrix: the national hourly rate for agriculture, livestock, hunting, forestry, aquaculture and fishing in small enterprises.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2026-01-16","source":{"name":"Decreto Ejecutivo No. 13 de 31 de diciembre de 2025 (MITRADEL), que fija las nuevas tasas de salario mínimo en todo el territorio nacional, G.O. 30438 de 6 de enero de 2026","url":"https://www.gacetaoficial.gob.pa/storage/gacetas/2026/01/30438/GacetaNo_30438_20260106.pdf"},"url":"https://usaref.dev/v1/pa/minimum-wage"},{"id":"public-holidays","name":"National public holidays","description":"Statutory nationwide paid rest days (días de descanso obligatorio por fiesta o duelo nacional) for calendar 2026, with observance shifts applied.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Código de Trabajo, arts. 45-49 (Decreto de Gabinete 252 de 1971, texto consolidado); Ley 46 de 14 de noviembre de 1962 (5 de noviembre); Ley 291 de 31 de marzo de 2022, G.O. 29507-B (20 de diciembre)","url":"https://www.gacetaoficial.gob.pa/pdfTemp/29507_B/GacetaNo_29507b_20220331.pdf"},"url":"https://usaref.dev/v1/pa/public-holidays"},{"id":"cpi","name":"CPI inflation (year-over-year)","description":"12-month (interanual) percent change of the IPC Nacional Urbano, INEC (Contraloría General de la República), Base 2024=100.","free":false,"stale":true,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2026-06-01","source":{"name":"INEC (Contraloría General de la República), Índice de Precios al Consumidor: Junio 2026, Base 2024=100, Anexo 4 (published 14 July 2026)","url":"https://www.inec.gob.pa/archivos/A0705547520260714085441IPC_JUNIO_2026.pdf"},"url":"https://usaref.dev/v1/pa/cpi"},{"id":"corporate-tax","name":"Corporate income tax (ISR personas jurídicas)","description":"General corporate income tax rate on net taxable income, Código Fiscal art. 699, with the CAIR alternative-minimum computation.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2011-01-01","source":{"name":"Código Fiscal, art. 699 (texto según Ley 8 de 15 de marzo de 2010, G.O. 26489-A); tabla oficial de tarifas DGI-MEF ('Tarifa', cita Art. 128 del Decreto Ejecutivo No. 98 de 27 de septiembre de 2010)","url":"https://dgi.mef.gob.pa/DInforme/Tarifa"},"url":"https://usaref.dev/v1/pa/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Panama levies on payments to non-residents - dividends under articulo 733 of the Codigo Fiscal, and remittances abroad (interest, royalties, services and other Panama-source income) under the articulo 694/733 remittance mechanism, which applies the general income-tax rates of articulos 699/700 to 50% of the amount remitted - each at its domestic statutory rate before any double-tax treaty relief. Administered by the Direccion General de Ingresos (DGI).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2011-01-01","source":{"name":"DGI (dgi.mef.gob.pa), per-form legal notes: Formulario 07 (dividends, citing Arts. 708 y 733 del Codigo Fiscal) - 'Quedan obligadas a retener el Impuesto de Dividendo o cuota de participacion del diez por ciento (10%) de las utilidades que distribuyan a sus accionistas o socios cuando estas sean de fuente panamena' ('obliged to withhold the Dividend Tax of ten percent (10%) of profits distributed... when of Panamanian source'); Formulario 05 (remittances abroad) - 'sobre el cincuenta por ciento (50%) de este total se aplicara la tasa del articulo 699 (personas juridicas) o 700' ('on fifty percent (50%) of this total the rate of article 699 (legal persons) or 700 is applied'); Tarifa page - personas juridicas '2011 y siguientes 25%'","url":"https://dgi.mef.gob.pa/DInforme/Formulario07"},"url":"https://usaref.dev/v1/pa/withholding-tax"},{"id":"statutory-interest","name":"Statutory legal interest (interés legal)","description":"Panama's legal interest: a fixed 6% per annum on civil money debts in default under Art. 993 of the Código Civil, and a separate fixed 10% per annum on commercial debts under Art. 223 of the Código de Comercio.","free":false,"stale":false,"last_confirmed":"2026-08-26","confidence":"primary","effective_from":"1917-07-01","source":{"name":"Código Civil de la República de Panamá (Ley 2 de 22 de agosto de 1916, Gaceta Oficial 2.404), art. 993: 'Si la obligación consistiere en el pago de una cantidad de dinero y el deudor incurriere en mora, la indemnización de daños y perjuicios, no habiendo pacto en contrario, consistirá en el pago de los intereses convenidos y, a falta de convenio, en el interés legal. Mientras no se fije otro por la ley, se considerará legal el interés de seis por ciento al año'","url":"https://www.organojudicial.gob.pa/uploads/wp_repo/blogs.dir/cendoj/CIVIL/codigo_civil.pdf"},"url":"https://usaref.dev/v1/pa/statutory-interest"},{"id":"income-tax","name":"Personal income tax (ISR personas naturales)","description":"Progressive annual income tax bands for resident natural persons on net taxable income, Código Fiscal art. 700.","free":false,"stale":false,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2010-01-01","source":{"name":"Código Fiscal, art. 700 (texto según Ley 8 de 15 de marzo de 2010, G.O. 26489-A); tabla oficial DGI-MEF 'Tarifa'","url":"https://dgi.mef.gob.pa/DInforme/Tarifa"},"url":"https://usaref.dev/v1/pa/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Panama (PA): employee and employer shares of the Caja de Seguro Social contribution as reformed by Ley 462 de 2025, the seguro educativo and the employer's occupational-risk premium, with the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Ley 51 de 27 de diciembre de 2005, Ley Orgánica de la Caja de Seguro Social; Ley 462 de 18 de marzo de 2025, que reforma la Ley Orgánica de la Caja de Seguro Social (cuota de los trabajadores mantenida en 9,75 %; cuota patronal escalonada: hasta el 28 de febrero de 2027 13,25 %, del 1 de marzo de 2027 al 28 de febrero de 2029 14,25 %, y a partir del 1 de marzo de 2029 15,25 %; aporte del Estado de USD 966 millones anuales al programa de Invalidez, Vejez y Muerte, revisable anualmente según los análisis actuariales de la CSS; edad de jubilación mantenida en 57 años para mujeres y 62 para hombres; cálculo de la pensión sobre los diez mejores años cotizados; requisito mínimo de 240 cuotas; evaluaciones actuariales cada seis años), según el análisis publicado por BDO Panamá y por Fábrega Molino; legislación del Seguro Educativo (1,25 % trabajador y 1,50 % empleador, no aplicable al décimo tercer mes); tarifa de Riesgos Profesionales de la Caja de Seguro Social por código CIIU, de 1,05 % a 5,67 %; tasas del décimo tercer mes, 7,25 % trabajador y 10,75 % empleador.","url":"https://www.bdo.com.pa/getattachment/88ab8c33-0f4f-424c-8d19-09ebb8aaaea6/Ley-N%C2%B0-462-del-18-de-marzo-de-2025-(CSS)-(3).pdf?lang=es-PA"},"url":"https://usaref.dev/v1/pa/social-contributions"}]},{"country":"SV","name":"El Salvador","currency":"USD","series":[{"id":"policy-rate","name":"Central bank policy rate","description":"Monetary policy reference rate of the Banco Central de Reserva de El Salvador (BCR). Structurally null: El Salvador is fully dollarized and the BCR sets no policy interest rate.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2001-01-01","source":{"name":"Ley de Integración Monetaria, Decreto Legislativo No. 201 de 30-nov-2000, D.O. No. 241, Tomo 349, 22-dic-2000 (texto oficial alojado por la Superintendencia del Sistema Financiero)","url":"https://ssf.gob.sv/wp-content/uploads/ssf2018/Otras%20Leyes/Ley_integracion_monetaria.pdf"},"url":"https://usaref.dev/v1/sv/policy-rate"},{"id":"vat","name":"VAT (IVA) standard rate","description":"Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios (IVA) — standard rate on the taxable base.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"1995-06-21","source":{"name":"Ley de Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios, D.L. No. 296 de 24-jul-1992 (D.O. No. 143, Tomo 316, 31-jul-1992), Art. 54, reformado por D.L. No. 370 de 8-jun-1995 (D.O. No. 114, Tomo 327, 21-jun-1995) — texto consolidado oficial, Ministerio de Hacienda","url":"https://transparencia.mh.gob.sv/downloads/pdf/DC5100_LEY_DE_IMPUESTO_A_LA_TRANSFERENCIA_DE_BIENES_MUEBLES_Y_A_LA_PRESTACION_DE_SERVICIOS_-IVA.pdf"},"url":"https://usaref.dev/v1/sv/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which IVA contribuyente status becomes compulsory in El Salvador, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"1992-09-01","source":{"name":"Ley de Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios (IVA), Decreto Legislativo No. 296 de 24-7-1992, art. 28: \"Estarán excluidos de la calidad de contribuyentes, quienes hayan efectuado transferencias de bienes muebles corporales o prestaciones de servicios, gravadas y exentas, en los doce meses anteriores por un monto menor a cincuenta mil colones y cuando el total de su activo sea inferior a veinte mil colones\" ('excluded from taxpayer status are those whose transfers of tangible movable goods or supplies of services, taxable and exempt, in the preceding twelve months were below fifty thousand colones and whose total assets are below twenty thousand colones'); final inciso: \"Lo dispuesto en este artículo no tiene aplicación respecto de sociedades e importadores, ni tampoco cuando un contribuyente tenga más de un local que en conjunto excedan los límites señalados\" ('this article does not apply to companies and importers, nor where a taxpayer has more than one establishment which together exceed the stated limits'). ¢50,000 = US$5,714.29 and ¢20,000 = US$2,285.71 at the fixed ¢8.75/US$1 of the Ley de Integración Monetaria (2001) — the USD figures the Ministerio de Hacienda itself uses.","url":"https://www.transparenciafiscal.gob.sv/downloads/pdf/DC9226_Ley_del_Impuesto_a_la_Transferencia_de_Bienes_Muebles_y_a_la_Prestacion_de_Servicios.pdf"},"url":"https://usaref.dev/v1/sv/vat-registration-threshold"},{"id":"minimum-wage","name":"Minimum wage (lowest general statutory floor)","description":"National minimum wage set by sector via executive decree on proposal of the tripartite Consejo Nacional de Salario Mínimo (CNSM). Value served is the lowest general sector floor (sector agropecuario); full sector matrix in notes.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2025-06-01","source":{"name":"Decreto Ejecutivo No. 11 (Ramo de Trabajo y Previsión Social) de 22-may-2025, reformado por Decreto Ejecutivo No. 12 de 24-may-2025 (D.O. No. 96, Tomo 447, 26-may-2025), Art. 2 — tabla única de tarifas de salarios mínimos, texto consolidado oficial (CSJ, Centro de Documentación Judicial)","url":"https://www.jurisprudencia.gob.sv/DocumentosBoveda/D/2/2020-2029/2025/05/10A4DA.PDF"},"url":"https://usaref.dev/v1/sv/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"National paid holidays (asuetos remunerados) applicable to private-sector workers throughout the Republic, calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Código de Trabajo, D.L. No. 15 de 23-jun-1972 (D.O. No. 142, Tomo 236, 31-jul-1972), Art. 190; D.L. No. 339 de 14-abr-2016 (asueto nacional 10 de mayo, Día de la Madre, sectores público y privado); D.L. No. 208 de 28-nov-2012 (asueto 17 de junio, Día del Padre)","url":"https://lalibertadoeste.gob.sv/wp-content/uploads/2025/05/Codigo-de-Trabajo.pdf"},"url":"https://usaref.dev/v1/sv/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Consumer price index annual variation, IPC base December 2009 = 100, produced by ONEC (Oficina Nacional de Estadística y Censos, within the BCR) and published in the BCR economic database.","free":false,"stale":false,"last_confirmed":"2026-09-07","confidence":"primary","effective_from":"2026-07-01","source":{"name":"BCR/ONEC, Base de Datos Económica y Financiera — Índice de Precios al Consumidor (IPC, diciembre 2009=100), datos actualizados hasta julio 2026: July 2026 general index 134.55 vs July 2025 131.29; official y/y rate 2.49% ('al ubicarse en 2.49 %, según las estadísticas del Banco Central de Reserva (BCR)', BCR-attributed press of 19-ago-2026, down 0.27pp from June's 2.76%)","url":"https://estadisticas.bcr.gob.sv/serie/indice-de-precios-al-consumidor-ipc"},"url":"https://usaref.dev/v1/sv/cpi"},{"id":"corporate-tax","name":"Corporate income tax (ISR) standard rate","description":"Impuesto sobre la Renta rate for juridical persons, uniones de personas and de-facto companies (domiciled or not), Art. 41 LISR.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2012-01-01","source":{"name":"Ley de Impuesto sobre la Renta, D.L. No. 134 de 18-dic-1991 (D.O. No. 242, Tomo 313, 21-dic-1991), Art. 41 sustituido por D.L. No. 957 de 14-dic-2011, vigente desde el ejercicio 2012 (texto de la reforma alojado por la Escuela de Capacitación de la FGR)","url":"https://escuela.fgr.gob.sv/wp-content/uploads/Leyes/Leyes-2/reformas-a-la-renta-diciembre-2011.pdf"},"url":"https://usaref.dev/v1/sv/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The definitive withholding taxes El Salvador levies on payments to non-domiciled persons (sujetos no domiciliados) - a general 20% under Articulo 158 of the Codigo Tributario with scheduled reduced rates, a 5% withholding on profit distributions under the Ley de Impuesto sobre la Renta, and a punitive 25% for payments to low- or no-tax jurisdictions under Articulo 158-A. Administered by the Ministerio de Hacienda (DGII).","free":false,"stale":false,"last_confirmed":"2026-08-26","confidence":"primary","effective_from":"2011-12-15","source":{"name":"Codigo Tributario de El Salvador, Art. 158: 'las personas... que paguen o acrediten a un sujeto o entidad no domiciliado en la Republica, sumas provenientes de cualquier clase de renta obtenida en el pais... estan obligadas a retenerle por concepto de Impuesto sobre la Renta como pago definitivo el veinte por ciento (20%) de dichas sumas'; Art. 158-A (25% paraisos fiscales); Ley de Impuesto sobre la Renta Art. 72 (5% utilidades)","url":"https://www.jurisprudencia.gob.sv/DocumentosBoveda/R/2/2000-2009/2000/12/894CF.HTML"},"url":"https://usaref.dev/v1/sv/withholding-tax"},{"id":"statutory-interest","name":"Statutory legal interest (interés legal)","description":"El Salvador's legal interest: a fixed 6% per annum on civil obligations under Art. 1964 of the Código Civil, and a separate 12% per annum interés legal mercantil fixed by executive decree under Art. 960 of the Código de Comercio.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"1860-05-01","source":{"name":"Código Civil art. 1964: 'Si se estipulare en general intereses sin determinar la cuota, se entenderá que deberán pagarse intereses legales. El interés legal es el seis por ciento al año'; Código de Comercio art. 960: 'El deudor moroso deberá pagar el interés pactado y en su defecto el legal como indemnización por la mora... El interés legal en materia mercantil será fijado periódicamente por la Secretaría de Economía'; Acuerdo Ejecutivo 1299 de 13 de diciembre de 1983 (D.O. 16, Tomo 282, 23 de enero de 1984): 'Fijar en doce por ciento anual (12%) el interés legal mercantil'","url":"https://www.jurisprudencia.gob.sv/DocumentosBoveda/D/2/1980-1989/1984/01/886B6.PDF"},"url":"https://usaref.dev/v1/sv/statutory-interest"},{"id":"income-tax","name":"Personal income tax (ISR) brackets","description":"Annual liquidation table for domiciled natural persons, estates and trusts, Art. 37 LISR (table introduced by D.L. No. 957/2011; tramos I-II reformed by D.L. No. 293/2025), applied to renta neta o imponible in USD per year.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2025-05-08","source":{"name":"Ley de Impuesto sobre la Renta, Art. 37 inciso primero reformado por D.L. No. 293 de 30-abr-2025 (D.O. No. 79, Tomo 447, 30-abr-2025), vigente desde el 8-may-2025; tabla anterior sustituida por D.L. No. 957 de 14-dic-2011 (D.O. No. 235, Tomo 393, 15-dic-2011); ley original D.L. No. 134/1991, D.O. No. 242, Tomo 313, 21-dic-1991. URL = Decreto Ejecutivo No. 10 (Ramo de Hacienda) de 30-abr-2025, Tablas de Retención del ISR, mismo D.O., cuyo considerando I reproduce la reforma (CSJ, Centro de Documentación Judicial)","url":"https://www.jurisprudencia.gob.sv/DocumentosBoveda/D/2/2020-2029/2025/04/10A052.PDF"},"url":"https://usaref.dev/v1/sv/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in El Salvador (SV): employee and employer shares of each statutory system, with the ceiling and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-14","confidence":"secondary","effective_from":"2022-12-29","source":{"name":"Ley Integral del Sistema de Pensiones (Decreto Legislativo No. 462, Diario Oficial No. 241, Tomo No. 437, 21 de diciembre de 2022), artículo 16, official text published by the Superintendencia del Sistema Financiero: \"La tasa de cotización del Sistema será del dieciséis por ciento (16%) sobre el ingreso base de cotización, correspondiendo el siete punto veinticinco por ciento (7.25%) al trabajador y el ocho punto setenta y cinco por ciento (8.75%) al empleador.\" The ISSS health regime in this record (3% employee / 7.5% employer, capped at USD 1,000 per month) rests on the Ley del Seguro Social (Decreto Legislativo No. 1263 de 1953, as amended) and its Reglamento, for which no reachable official publication of the operative percentages was located; that branch remains secondary and says so.","url":"https://ssf.gob.sv/wp-content/uploads/2023/02/Ley-Integral-del-Sistema-de-Pensiones.pdf"},"url":"https://usaref.dev/v1/sv/social-contributions"}]},{"country":"US","name":"United States","currency":"USD","series":[{"id":"policy-rate","name":"Federal funds target range (upper bound)","description":"The Federal Open Market Committee's target range for the federal funds rate, the United States' primary monetary policy instrument. Served as the UPPER bound of the range.","free":true,"stale":false,"last_confirmed":"2026-08-21","confidence":"primary","effective_from":"2026-06-18","source":{"name":"Federal Open Market Committee, FOMC statement of June 17, 2026 (Federal Reserve Board press release, monetary20260617a), with Implementation Note issued June 17, 2026 (monetary20260617a1); level reaffirmed without change by the FOMC statement of July 29, 2026 -- \"The Committee decided to maintain the target range for the federal funds rate at 3-1/2 to 3-3/4 percent\" (vote 9-3)","url":"https://www.federalreserve.gov/newsevents/pressreleases/monetary20260617a.htm"},"url":"https://usaref.dev/v1/us/policy-rate"},{"id":"vat","name":"Value added tax","description":"National value-added tax or equivalent general consumption tax.","free":true,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"1789-03-04","source":{"name":"Absence of federal statute: no provision of the Internal Revenue Code (Title 26, U.S. Code) imposes a value-added tax or a general national sales tax; consumption taxation is reserved to the states under the federal structure. Verified against the Internal Revenue Code subtitle structure published by the U.S. Government Publishing Office.","url":"https://www.govinfo.gov/app/collection/uscode"},"url":"https://usaref.dev/v1/us/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in the United States, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":true,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"South Dakota v. Wayfair, Inc., 585 U.S. ___ (2018), No. 17-494, official slip opinion: 'Because the physical presence rule of Quill is unsound and incorrect, Quill Corp. v. North Dakota ... and National Bellas Hess ... are overruled', leaving sales taxation to the States — 'Over 10,000 jurisdictions levy sales taxes, each with different tax rates... and different standards for determining whether an out-of-state seller has a substantial presence' (Roberts, C.J., dissenting, slip op. 6). There is no federal instrument to cite because there is no federal VAT: the official GPO text of Title 26 (Internal Revenue Code) runs to Subtitles A-K only, and a full-text search returns zero occurrences of 'value-added tax' or 'goods and services tax'.","url":"https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf"},"url":"https://usaref.dev/v1/us/vat-registration-threshold"},{"id":"sales-tax","name":"State general sales tax rate","description":"The general sales tax rate each US state levies, as that state's own revenue authority publishes it. REFERENCE VALUES ONLY, NOT A TAX DETERMINATION: county, city, transit and special-district rates are not included, and neither are product taxability, exemptions, reduced rates, nexus thresholds or use tax. A caller who bills at the state rate alone will under-collect nearly everywhere — combined rates commonly run 1-3 points higher. Anyone needing a per-transaction figure needs a determination engine, which this is deliberately not.","free":true,"stale":false,"last_confirmed":"2026-08-04","confidence":"primary","effective_from":"1789-03-04","source":{"name":"Absence of federal statute: no provision of the Internal Revenue Code (Title 26, U.S. Code) imposes a general national sales tax. General consumption taxation in the United States is levied by the states, not the federal government, so the national value is null by construction and the states are carried in subdivisions.","url":"https://www.govinfo.gov/app/collection/uscode"},"url":"https://usaref.dev/v1/us/sales-tax"},{"id":"minimum-wage","name":"Federal minimum wage (FLSA)","description":"Statutory federal minimum hourly wage for covered non-exempt employees under the Fair Labor Standards Act.","free":true,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2009-07-24","source":{"name":"Fair Labor Standards Act of 1938, section 6(a)(1)(C), codified at 29 U.S.C. 206(a)(1)(C), as amended by the Fair Minimum Wage Act of 2007 (Title VIII of Pub. L. 110-28, 121 Stat. 188) - U.S. Code text published by the U.S. Government Publishing Office","url":"https://www.govinfo.gov/content/pkg/USCODE-2023-title29/html/USCODE-2023-title29-chap8-sec206.htm"},"url":"https://usaref.dev/v1/us/minimum-wage"},{"id":"public-holidays","name":"Federal public holidays 2026","description":"Legal public holidays for federal employees, with statutory in-lieu observance rules applied for calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"5 U.S.C. 6103(a) (legal public holidays) and 5 U.S.C. 6103(b) plus Executive Order 11582 of 11 February 1971 (in-lieu observance); schedule as published by the U.S. Office of Personnel Management, '2026 Holiday Schedule'","url":"https://www.opm.gov/policy-data-oversight/pay-leave/federal-holidays/"},"url":"https://usaref.dev/v1/us/public-holidays"},{"id":"cpi","name":"Consumer Price Index (CPI-U), 12-month change","description":"Year-on-year percentage change in the Consumer Price Index for All Urban Consumers, all items, U.S. city average, not seasonally adjusted.","free":true,"stale":false,"last_confirmed":"2026-09-08","confidence":"primary","effective_from":"2026-06-01","source":{"name":"U.S. Bureau of Labor Statistics, 'Consumer Price Index - June 2026' news release (USDL, CPI-U, all items, U.S. city average, series CUUR0000SA0, 1982-84=100)","url":"https://www.bls.gov/news.release/pdf/cpi.pdf"},"url":"https://usaref.dev/v1/us/cpi"},{"id":"corporate-tax","name":"Federal corporate income tax rate","description":"Flat federal statutory corporate income tax rate on taxable income of C corporations.","free":true,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2018-01-01","source":{"name":"Internal Revenue Code section 11(b), 26 U.S.C. 11(b), as amended by section 13001 of the Tax Cuts and Jobs Act (Pub. L. 115-97, 131 Stat. 2054) - U.S. Code text published by the U.S. Government Publishing Office","url":"https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapA-partII-sec11.htm"},"url":"https://usaref.dev/v1/us/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes the United States levies on US-source payments to non-resident aliens and foreign corporations - dividends, interest and royalties (FDAP income) - each at its domestic statutory rate before any tax-treaty relief. Imposed by the Internal Revenue Code and collected by withholding at source; administered by the IRS.","free":true,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"1966-11-13","source":{"name":"Internal Revenue Code (26 U.S.C.), sections 871(a), 881(a), 1441 and 1442: 'there is hereby imposed for each taxable year a tax of 30 percent of the amount received from sources within the United States by a nonresident alien individual as - (A) interest..., dividends, rents... and other fixed or determinable annual or periodical gains, profits, and income' (s.871(a)(1)); mirrored for foreign corporations in s.881(a)","url":"https://www.law.cornell.edu/uscode/text/26/871"},"url":"https://usaref.dev/v1/us/withholding-tax"},{"id":"statutory-interest","name":"Federal post-judgment interest rate (28 U.S.C. § 1961)","description":"The United States has no single national statutory interest rate. The one federally fixed figure is the post-judgment rate under 28 U.S.C. § 1961 — the weekly average 1-year constant maturity Treasury yield for the calendar week preceding judgment, compounded annually — currently 4.08% (week ending 31 July 2026). State judgment and legal rates are set separately by each state and are NOT this number.","free":true,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-09-04","source":{"name":"H.15 weekly average 1-year CMT. Not daily EFFR. Prior fleet 4.08 week ending 2026-07-31.","url":"https://www.federalreserve.gov/datadownload/Output.aspx?rel=H15&series=c3ec77dedd37c9aa112f71c9eba34b50&lastobs=52&from=&to=&filetype=csv&label=include&layout=seriescolumn"},"url":"https://usaref.dev/v1/us/statutory-interest"},{"id":"income-tax","name":"Federal individual income tax brackets (single filer, tax year 2026)","description":"Ordinary-income federal marginal rate schedule for unmarried individuals for taxable year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Rev. Proc. 2025-32, section 4.01, Table 3 (Section 1(c) - Unmarried Individuals other than Surviving Spouses and Heads of Households), Internal Revenue Bulletin 2025-45, issued under Internal Revenue Code section 1(j) as made permanent by section 70101 of Pub. L. 119-21","url":"https://www.irs.gov/irb/2025-45_IRB"},"url":"https://usaref.dev/v1/us/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in United States: employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":true,"stale":false,"last_confirmed":"2026-08-08","confidence":"primary","effective_from":"2026-01-01","source":{"name":"26 U.S.C. §3101(a),(b)(1),(b)(2) (employee FICA); 26 U.S.C. §3111(a),(b) (employer FICA); 26 U.S.C. §3121(a) (wage definition); 26 U.S.C. §3121(x) (domestic employee coverage threshold); 26 U.S.C. §275(a)(1) (non-deductibility of employee FICA); 26 U.S.C. §3301 (FUTA 6.0%); 26 U.S.C. §3306(b)(1) (FUTA $7,000 wage base); 26 U.S.C. §3302(a),(b),(c)(1),(c)(2) (FUTA credit, 5.4% max, credit reduction); 26 CFR §31.3102-4(a) (Additional Medicare Tax withholding trigger). CEILING FIXED BY: Social Security Act §230 (42 U.S.C. §430), uprated for 2026 by SSA notice \"Cost-of-Living Increase and Other Determinations for 2026\", 90 FR 49047 (3 November 2025), FR Doc. 2025-19763. Administering-authority rate pages read: SSA Office of the Chief Actuary \"Contribution and Benefit Base\"; IRS Publication 15 (Circular E) for 2026; IRS Tax Topic 751; IRS \"Questions and Answers for the Additional Medicare Tax\".","url":"https://www.federalregister.gov/documents/2025/11/03/2025-19763/cost-of-living-increase-and-other-determinations-for-2026"},"url":"https://usaref.dev/v1/us/social-contributions"},{"id":"fx-reference","name":"Federal Reserve H.10 foreign exchange reference rates","description":"Week-lagged New York noon buying rates from the Federal Reserve Board H.10 statistical release (Foreign Exchange Rates). Certified by the Federal Reserve Bank of New York for U.S. customs purposes under section 522 of the amended Tariff Act of 1930, and the series the SEC requires for the integrated disclosure system for foreign private issuers. Quoted here as U.S. dollars per one unit of foreign currency. This is an official reference series, not a live daily fix and not a tradable quote.","free":true,"stale":false,"last_confirmed":"2026-09-10","confidence":"primary","effective_from":"2026-09-04","source":{"name":"Board of Governors of the Federal Reserve System — H.10 Foreign Exchange Rates, NY noon of 2026-09-04 (weekly release)","url":"https://www.federalreserve.gov/releases/h10/current/"},"url":"https://usaref.dev/v1/us/fx-reference"}]}],"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}