{"service":"euroref","description":"European government reference data: clean, cited JSON for policy rates, tax rates, minimum wages, public holidays and more.","evaluation":{"country":"DE","note":"Every DE 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":34,"countries_applicable":34,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"cpi","kind":"product","countries_held":34,"countries_applicable":34,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"ecb-main-refinancing-rate","kind":"infrastructure","countries_held":20,"countries_applicable":20,"complete":true,"applicable_universe":"Not a product. This is the European Central Bank's main refinancing rate, held on the euro-area countries so their statutory-interest and late-payment-interest series can be computed from it live rather than restated by hand each time the ECB moves. It is published free like any other series, but it is a reference input, not a thing we sell coverage of."},{"id":"fx-reference","kind":"product","countries_held":9,"countries_applicable":15,"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":34,"countries_applicable":34,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"late-payment-interest","kind":"product","countries_held":25,"countries_applicable":25,"complete":true,"applicable_universe":"Countries with a statutory commercial late-payment interest regime — the EU Late Payment Directive 2011/7/EU as transposed, plus the UK Late Payment of Commercial Debts Act and the Nordic equivalents. No such instrument exists elsewhere: in most of the world a supplier's remedy for late payment is contractual or judicial, and that is served under statutory-interest instead."},{"id":"minimum-wage","kind":"product","countries_held":34,"countries_applicable":34,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"policy-rate","kind":"product","countries_held":34,"countries_applicable":34,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"public-holidays","kind":"product","countries_held":34,"countries_applicable":34,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"social-contributions","kind":"product","countries_held":34,"countries_applicable":34,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"statutory-interest","kind":"product","countries_held":34,"countries_applicable":34,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"vat","kind":"product","countries_held":34,"countries_applicable":34,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"vat-registration-threshold","kind":"product","countries_held":34,"countries_applicable":34,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"withholding-tax","kind":"product","countries_held":34,"countries_applicable":34,"complete":true,"applicable_universe":"Every country this service holds."}],"countries":[{"country":"AT","name":"Austria","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to Austria. The Oesterreichische Nationalbank (OeNB) is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table), re-loaded 2026-07-22","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/at/policy-rate"},{"id":"vat","name":"Value added tax (Umsatzsteuer / Mehrwertsteuer) — standard rate","description":"Standard rate of Austrian Umsatzsteuer (Normalsteuersatz) under § 10 Abs. 1 Umsatzsteuergesetz 1994.","free":false,"stale":false,"last_confirmed":"2026-08-27","confidence":"primary","effective_from":"1995-01-01","source":{"name":"Umsatzsteuergesetz 1994 (UStG 1994), BGBl. Nr. 663/1994, § 10 Abs. 1 — 'Die Steuer beträgt für jeden steuerpflichtigen Umsatz 20% der Bemessungsgrundlage (§§ 4 und 5)'; consolidated tagesaktuelle Fassung in the Rechtsinformationssystem des Bundes (RIS), version in force from 1 July 2026 (last amended by BGBl. I Nr. 37/2026). ELI: https://ris.bka.gv.at/eli/bgbl/1994/663/P10/NOR40278068","url":"https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873&Paragraf=10"},"url":"https://euroref.dev/v1/at/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Austria, 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":"2025-01-01","source":{"name":"USP (Unternehmensserviceportal, official Austrian federal business portal), 'Kleinunternehmen (Regelung seit 1. Jänner 2025)': \"Die Kleinunternehmergrenze in Höhe von 55.000 Euro (bis 31. Dezember 2024: 35.000 Euro) wurde weder im vorangegangenen noch im laufenden Kalenderjahr überschritten.\" AbgÄG 2024 BGBl-number cross-checked at ris.bka.gv.at/eli/bgbl/I/2024/113.","url":"https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/weitere-steuertatbestaende-und-befreiungen/kleinunternehmen.html"},"url":"https://euroref.dev/v1/at/vat-registration-threshold"},{"id":"minimum-wage","name":"Statutory national minimum wage","description":"Statutory national minimum wage. Austria has none — pay floors are set exclusively by sectoral collective agreements (Kollektivverträge) and their statutory substitutes.","free":false,"stale":false,"last_confirmed":"2026-09-09","confidence":"primary","effective_from":"2024-11-15","source":{"name":"Bundesministerium für Arbeit, Soziales, Gesundheit, Pflege und Konsumentenschutz (Sozialministerium), 'Minimum Wage in Austria': 'In contrast to other EU member states, there is no statutory minimum wage in Austria.' Governing framework: Arbeitsverfassungsgesetz (ArbVG), BGBl. Nr. 22/1974 (Kollektivvertrag, Satzung, Mindestlohntarif); enforcement under the Lohn- und Sozialdumping-Bekämpfungsgesetz (LSD-BG). Date at which the position was last legally tested: the transposition deadline of Directive (EU) 2022/2041, Art. 17(1)","url":"https://www.sozialministerium.gv.at/en/Topics/Labour/Labour-Law/Remuneration/Minimum-Wage-in-Austria.html"},"url":"https://euroref.dev/v1/at/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory public holidays (Feiertage) in Austria for calendar year 2026 under § 7 Abs. 2 Arbeitsruhegesetz.","free":true,"stale":false,"last_confirmed":"2026-07-29","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Arbeitsruhegesetz (ARG), BGBl. Nr. 144/1983, § 7 Abs. 2 (Feiertagsruhe) in the version in force since 22 March 2019 (last amended by BGBl. I Nr. 22/2019); consolidated tagesaktuelle Fassung in RIS. ELI: https://www.ris.bka.gv.at/eli/bgbl/1983/144/P7/NOR40213419","url":"https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10008541&Paragraf=7"},"url":"https://euroref.dev/v1/at/public-holidays"},{"id":"cpi","name":"Consumer price inflation (VPI, year-on-year)","description":"Year-on-year change in the Austrian national consumer price index (Verbraucherpreisindex, VPI 2025=100) as published by Statistik Austria.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Statistik Austria press release 14 249-168/26, Wien 2026-08-19. Final VPI July 2026 inflation 2.8% (June 3.2%; flash had been 2.7%). Index 103.1 on VPI 2025. Month-on-month unchanged vs June.","url":"https://www.statistik.at/fileadmin/announcement/2026/08/20260819VPIJuli2026.pdf"},"url":"https://euroref.dev/v1/at/cpi"},{"id":"corporate-tax","name":"Corporate income tax (Körperschaftsteuer)","description":"Statutory rate of Austrian Körperschaftsteuer on the income of resident corporations under § 22 Abs. 1 Körperschaftsteuergesetz 1988.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2024-01-01","source":{"name":"Körperschaftsteuergesetz 1988 (KStG 1988), BGBl. Nr. 401/1988, § 22 Abs. 1 — 'Die Körperschaftsteuer vom Einkommen (§ 7 Abs. 2) ... beträgt für das Kalenderjahr 2023 24% und für die Kalenderjahre ab 2024 23%'; consolidated tagesaktuelle Fassung in RIS, version in force from 1 January 2026","url":"https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004569&Paragraf=22"},"url":"https://euroref.dev/v1/at/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Austria levies on payments to non-residents (beschränkt Steuerpflichtige) - Kapitalertragsteuer (KESt) on dividends and, in narrow cases, on interest, and the special Abzugsteuer under §99 EStG 1988 on royalties, performing artists, sportspersons, writers and lecturers, commercial and technical consulting, staff leasing and supervisory board fees - each at its domestic statutory rate before any double-tax treaty or EU directive relief. Administered by the Austrian tax administration (BMF / Finanzamt für Großbetriebe for non-resident relief).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2016-01-01","source":{"name":"Einkommensteuergesetz 1988 (EStG 1988), consolidated in the RIS (Rechtsinformationssystem des Bundes): §27a Abs 1 Z 2 - 'in allen anderen Fällen einem besonderen Steuersatz von 27,5%' (all capital income other than bank-deposit interest, including dividends, is subject to a special rate of 27.5%); §100 Abs 1 - 'Die Abzugsteuer gemäß §99 beträgt 20%, bei Einkünften gemäß §99 Abs. 1 Z 6 und 7 jedoch 27,5%' (the withholding tax under §99 is 20%, but 27.5% for the fund/silent-partnership heads). Confirmed in English by the BMF: dividends 'are subject to a 27.5 per cent Capital Yields Tax in Austria' and royalties are 'subject to a 20 per cent special WHT (25 per cent in case of net taxation)'","url":"https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004570"},"url":"https://euroref.dev/v1/at/withholding-tax"},{"id":"income-tax","name":"Personal income tax (Einkommensteuer) — tariff","description":"Statutory Einkommensteuer rate schedule under § 33 Abs. 1 Einkommensteuergesetz 1988, applicable to tax year 2026.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Einkommensteuergesetz 1988 (EStG 1988), BGBl. Nr. 400/1988, § 33 Abs. 1, in the version in force from 1 January 2026 as amended by Art. 1 Z 5 lit. a Abgabenänderungsgesetz 2025 (AbgÄG 2025), BGBl. I Nr. 97/2025, issued 23 December 2025; threshold amounts promulgated by the Inflationsanpassungsverordnung 2026, BGBl. II Nr. 191/2025, issued 30 August 2025, under § 33a Abs. 4 EStG 1988. Consolidated tagesaktuelle Fassung in RIS","url":"https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004570&Paragraf=33"},"url":"https://euroref.dev/v1/at/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Austria (AT): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"ASVG (Allgemeines Sozialversicherungsgesetz, BGBl. Nr. 189/1955), §§ 44, 45, 49, 51 Abs. 1 und 3, 53a, 54, 108; AlVG (Arbeitslosenversicherungsgesetz 1977, BGBl. Nr. 609/1977), §§ 2 und 2a; IESG (Insolvenz-Entgeltsicherungsgesetz, BGBl. Nr. 324/1977) § 12; Arbeiterkammergesetz 1992 (BGBl. Nr. 626/1991) § 61; Wohnbauförderungsbeitragsgesetz 2018 (BGBl. I Nr. 74/2018); BMSVG (Betriebliches Mitarbeiter- und Selbständigenvorsorgegesetz, BGBl. I Nr. 100/2002) § 6; FLAG (Familienlastenausgleichsgesetz 1967, BGBl. Nr. 376/1967) §§ 39, 41; WKG (Wirtschaftskammergesetz 1998, BGBl. I Nr. 103/1998) § 122; NSchG (Nachtschwerarbeitsgesetz, BGBl. Nr. 354/1981) § 5; BSchEG (Bauarbeiter-Schlechtwetterentschädigungsgesetz 1957, BGBl. Nr. 129/1957) § 6; Österreichische Gesundheitskasse, Sozialversicherungswerte für 2026 and Voraussichtliche Werte 2026 (ÖGK Newsletter 8/2025); ÖGK, Höchstbeitragsgrundlagen and Beitragsgrundlage — Sonderfälle; oesterreich.gv.at, Sozialversicherungsbeiträge für ältere Arbeitnehmer","url":"https://www.oegk.at/cdscontent/?contentid=10007.907722&portal=oegkdgportal"},"url":"https://euroref.dev/v1/at/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/at/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/at/late-payment-interest"},{"id":"statutory-interest","name":"Statutory interest (gesetzliche Zinsen)","description":"Austria's general statutory interest rate: a fixed 4% per annum under § 1000(1) ABGB, unchanged since the Civil Code took effect in 1812, and the measure of damages for late payment of a money debt under § 1333(1) ABGB.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"1812-01-01","source":{"name":"ABGB § 1000 Abs. 1: 'An Zinsen, die ohne Bestimmung der Höhe vereinbart worden sind oder aus dem Gesetz gebühren, sind, sofern gesetzlich nicht anderes bestimmt ist, vier vom Hundert auf ein Jahr zu entrichten' (interest agreed without a stated amount, or owed by law, runs at four per cent a year unless the law provides otherwise); ABGB § 1333 Abs. 1: 'Der Schaden, den der Schuldner seinem Gläubiger durch die Verzögerung der Zahlung einer Geldforderung zugefügt hat, wird durch die gesetzlichen Zinsen (§ 1000 Abs. 1) vergütet'","url":"https://www.ris.bka.gv.at/eli/jgs/1811/946/P1000/NOR40117762"},"url":"https://euroref.dev/v1/at/statutory-interest"}]},{"country":"BE","name":"Belgium","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to Belgium. The Nationale Bank van België / Banque nationale de Belgique (NBB/BNB) is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table); underlying instrument: ECB Governing Council monetary policy decision of 11 June 2026 raising the three key ECB interest rates by 25 basis points with effect from 17 June 2026","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/be/policy-rate"},{"id":"vat","name":"Value added tax (TVA / btw) — standard rate","description":"Standard rate of Belgian value added tax (taxe sur la valeur ajoutée / belasting over de toegevoegde waarde), fixed by arrêté royal n° 20 of 20 July 1970 under the Code de la TVA.","free":false,"stale":false,"last_confirmed":"2026-09-08","confidence":"primary","effective_from":"1996-01-01","source":{"name":"SPF Finances / FOD Financiën, 'Taux TVA' (official rate page of the Belgian tax authority), which lists 'Taux standard : 21 % (R03)'; legal instrument: arrêté royal n° 20 du 20 juillet 1970 fixant les taux de la taxe sur la valeur ajoutée et déterminant la répartition des biens et des services selon ces taux, art. 1er, taken under art. 37 of the Code de la TVA","url":"https://finances.belgium.be/fr/entreprises/tva/assujettissement-tva/taux-et-calcul/taux-tva"},"vat_bands_available":["reduced","intermediate","zero"],"url":"https://euroref.dev/v1/be/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Belgium, 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":"2016-01-01","source":{"name":"SPF Finances (federal tax administration), 'Régime de la franchise de la taxe pour les petites entreprises': \"You can claim the VAT franchise regime if your annual business turnover does not exceed 25,000 euros (excluding VAT)\", legal framework cited as Articles 56bis–56undecies of the VAT Code.","url":"https://finance.belgium.be/en/node/1577"},"url":"https://euroref.dev/v1/be/vat-registration-threshold"},{"id":"minimum-wage","name":"National minimum wage (revenu minimum mensuel moyen garanti, RMMMG)","description":"Interprofessional guaranteed average minimum monthly income for workers aged 18 and over, fixed by collective agreement CCT/CAO n° 43 concluded in the Conseil national du travail / Nationale Arbeidsraad and indexed to the consumer price index.","free":false,"stale":false,"last_confirmed":"2026-09-09","confidence":"primary","effective_from":"2026-07-01","source":{"name":"ONSS/RSZ (Office national de sécurité sociale), Instructions administratives 2026/2, intermédiaires (update of 03/07/2026): 'Suite à l'évolution de l'indice des prix à la consommation, le revenu minimum mensuel moyen garanti s'élève à 2.233,61 EUR à partir du 1er juillet 2026'; underlying instrument: convention collective de travail n° 43 du 2 mai 1988 relative à la garantie d'un revenu minimum mensuel moyen, art. 3, as last amended by CCT n° 43/18 du 24 mars 2026 (Conseil national du travail)","url":"https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/intermediates"},"url":"https://euroref.dev/v1/be/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"The ten legal public holidays (jours fériés légaux / wettelijke feestdagen) applicable to private-sector employees in Belgium for calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-29","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Loi du 4 janvier 1974 relative aux jours fériés and arrêté royal du 18 avril 1974 déterminant les modalités générales d'exécution de la loi du 4 janvier 1974 relative aux jours fériés, as presented by the SPF Emploi, Travail et Concertation sociale, 'Jours fériés'","url":"https://emploi.belgique.be/fr/themes/jours-feries-et-conges/jours-feries"},"url":"https://euroref.dev/v1/be/public-holidays"},{"id":"cpi","name":"Consumer price inflation (CPI)","description":"Year-on-year change in the Belgian national consumer price index (indice des prix à la consommation / consumptieprijsindex) as published by Statbel.","free":false,"stale":false,"last_confirmed":"2026-09-08","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Statbel (Direction générale Statistique — Statistics Belgium), 'L'inflation s'élève à 3,40%', consumer price index release for June 2026, published 29 June 2026","url":"https://statbel.fgov.be/fr/nouvelles/linflation-seleve-340"},"url":"https://euroref.dev/v1/be/cpi"},{"id":"corporate-tax","name":"Corporate income tax (impôt des sociétés / vennootschapsbelasting)","description":"Standard nominal rate of Belgian corporate income tax under article 215 of the Code des impôts sur les revenus 1992 (CIR 92).","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2020-01-01","source":{"name":"SPF Finances / FOD Financiën, 'Déclaration à l'impôt des sociétés': 'Le taux est de 25 %', applicable from exercice d'imposition 2021 and for taxable periods beginning no earlier than 1 January 2020; legal instrument: art. 215, al. 1er, CIR 92, as amended by the loi du 25 décembre 2017 portant réforme de l'impôt des sociétés","url":"https://finances.belgium.be/fr/entreprises/impot_des_societes/declaration"},"url":"https://euroref.dev/v1/be/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The Belgian withholding tax on income from capital and movable property (précompte mobilier / roerende voorheffing) levied on dividends, interest and royalties paid to non-residents, at its domestic statutory rates under articles 261-269 of the Code des impôts sur les revenus 1992 (CIR 92 / WIB 92), before any double-tax treaty or EU directive relief. Administered by SPF Finances / FOD Financiën.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2017-01-01","source":{"name":"SPF Finances - Précompte mobilier: 'Le taux de base du précompte mobilier s'élève à 30 % du revenu' ('The base rate of the withholding tax amounts to 30% of the income'), applying to 'Les revenus des capitaux et biens mobiliers (dividendes, intérêts, redevances, droits d'auteur…)' ('Income from capital and movable property (dividends, interest, royalties, copyright…)'). Statutory basis: article 269, § 1, 1° CIR 92, as confirmed by the SPF Finances official rate table 'Taux de précompte mobilier' (from 01.09.2023).","url":"https://finances.belgium.be/fr/entreprises/impot_des_societes/Precomptes/precompte-mobilier"},"url":"https://euroref.dev/v1/be/withholding-tax"},{"id":"income-tax","name":"Personal income tax (impôt des personnes physiques / personenbelasting)","description":"Federal statutory rate schedule of Belgian personal income tax for income year 2026 (assessment year 2027).","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2026-01-01","source":{"name":"SPF Finances / FOD Financiën, 'Taux d'imposition' (official rate page), table for revenus 2026 / exercice d'imposition 2027; legal instrument: art. 130 CIR 92, the bracket limits being indexed annually under art. 178 CIR 92","url":"https://finances.belgium.be/fr/particuliers/declaration_impot/taux-imposition-revenus/taux-imposition"},"url":"https://euroref.dev/v1/be/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Belgium (BE): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-04-01","source":{"name":"Office national de sécurité sociale / Rijksdienst voor Sociale Zekerheid (ONSS/RSZ), Instructions administratives 2026/2 — Les cotisations de sécurité sociale: Cotisations de base (régime table, global employer rate 24,92 % reduced to 19,88 % from Q1 2018, wage moderation 5,67 % reduced to 4,27 %), Les cotisations spéciales (cotisation de 1,60 %, Fonds amiante 0,01 %, accidents du travail 0,02 %, vacances annuelles 5,57 % + 10,27 %, Fonds de fermeture d'entreprises, chômage temporaire et chômeurs âgés, groupes à risque, cotisation spéciale pour la sécurité sociale), Les réductions — réduction structurelle and bonus à l'emploi; Loi du 27 juin 1969 révisant l'arrêté-loi du 28 décembre 1944 concernant la sécurité sociale des travailleurs, art. 38; Loi du 29 juin 1981 établissant les principes généraux de la sécurité sociale des travailleurs salariés; Loi relative à l'assurance obligatoire soins de santé et indemnités coordonnée le 14 juillet 1994, art. 191; Lois relatives aux vacances annuelles des travailleurs salariés coordonnées le 28 juin 1971; Loi du 10 avril 1971 sur les accidents du travail; Loi du 26 juin 2002 relative aux fermetures d'entreprises; Loi du 30 mars 1994 portant des dispositions sociales, art. 106 et seq.; Arrêté royal n° 401 du 18 avril 1986 (modération salariale)","url":"https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/socialsecuritycontributions/contributions/basiccontributions.html"},"url":"https://euroref.dev/v1/be/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/be/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/be/late-payment-interest"},{"id":"statutory-interest","name":"Legal interest rate (wettelijke rentevoet / taux d'intérêt légal)","description":"Belgium's general legal interest rate under art. 2 of the loi/wet of 5 May 1865: one rate for civil and commercial matters, fixed for each calendar year by the Treasury and published in the Belgisch Staatsblad / Moniteur belge — 4.50% for 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Wet van 5 mei 1865 betreffende de lening tegen interest, art. 2 § 1: 'het gemiddelde van de EURIBOR-rentevoet op 1 jaar tijdens de maand december van het voorafgaande jaar wordt afgerond naar het hoger gelegen kwart percent; de aldus bekomen rentevoet wordt verhoogd met 2 percent' — the Algemene Administratie van de Thesaurie (FOD Financiën) announces the resulting rate for the current calendar year in the Belgisch Staatsblad each January; fixed at 4.50% for 2026","url":"https://financien.belgium.be/nl/over_de_fod/structuur_en_diensten/algemene_administraties/thesaurie/rentevoet_betalingsachterstand_handelstransacties"},"url":"https://euroref.dev/v1/be/statutory-interest"}]},{"country":"BG","name":"Bulgaria","currency":"EUR","series":[{"id":"policy-rate","name":"Policy Rate (ECB Deposit Facility Rate)","description":"The euro-area policy rate applicable to Bulgaria since its euro entry on 1 January 2026: the ECB deposit facility rate, the Governing Council's primary policy signal since the March 2024 operational framework review. Българската народна банка (BNB) no longer sets a national policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Monetary policy decisions of the Governing Council, 11 June 2026 (press release ecb.mp260611); confirmed unchanged by the Governing Council decision of 23 July 2026 (press release ecb.mp260723); Key ECB interest rates statistical table","url":"https://www.ecb.europa.eu/press/pr/date/2026/html/ecb.mp260611~4d41bd5e83.en.html"},"url":"https://euroref.dev/v1/bg/policy-rate"},{"id":"vat","name":"Value Added Tax (Данък върху добавената стойност, ДДС)","description":"Bulgarian standard rate of ДДС under чл. 66, ал. 1 от Закона за данък върху добавената стойност (ЗДДС), administered by the Национална агенция за приходите (НАП / National Revenue Agency).","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2007-01-01","source":{"name":"Закон за данък върху добавената стойност (ЗДДС), чл. 66, ал. 1 - ставката на данъка е 20 на сто; the current ЗДДС was promulgated in Държавен вестник бр. 63 от 4 август 2006 г. and entered into force on 1 January 2007 with Bulgaria's EU accession. Administered by Национална агенция за приходите (НАП)","url":"https://dv.parliament.bg/DVWeb/index.jsp"},"url":"https://euroref.dev/v1/bg/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Bulgaria, 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":"2026-01-01","source":{"name":"IISDA — official Bulgarian government Administrative Services Register, service 'Регистрация по ЗДДС', ground чл. 96, ал. 1: threshold \"51 130 евро\", turnover counted \"от началото на календарната година до датата на надвишаване на националния праг\", application \"в 7-дневен срок от датата на надвишаване на националния праг\".","url":"https://iisda.government.bg/adm_services/services/service_provision/312"},"url":"https://euroref.dev/v1/bg/vat-registration-threshold"},{"id":"minimum-wage","name":"Statutory Minimum Wage (Минимална работна заплата за страната)","description":"The nationwide statutory gross monthly minimum wage, set annually by decree (постановление) of the Министерски съвет (Council of Ministers) under чл. 244 от Кодекса на труда and taking effect on 1 January.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Постановление № 243 на Министерския съвет от 13 ноември 2025 г. за определяне размера на минималната работна заплата за страната, обнародвано в Държавен вестник, бр. 98 от 18 ноември 2025 г., в сила от 1 януари 2026 г. - 'минимална месечна работна заплата ... 1213 лв. (620,20 евро)' и 'минимална часова работна заплата ... 7,31 лв. (3,74 евро)'","url":"https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=238961"},"url":"https://euroref.dev/v1/bg/minimum-wage"},{"id":"public-holidays","name":"Public Holidays (Официални празници)","description":"Statutory official holidays and the resulting non-attendance days (неприсъствени дни) in Bulgaria for calendar year 2026, under чл. 154 от Кодекса на труда, plus one-off non-working days declared by the Council of Ministers.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Кодекс на труда, чл. 154, ал. 1 (list of официални празници) and чл. 154, ал. 2 (roll-forward rule when a holiday other than the Easter holidays falls on a Saturday and/or Sunday); Easter dates per the calendar of the Българска православна църква (Orthodox Pascha 12 April 2026); 2 January 2026 declared a one-off non-attendance day by Решение № 808 на Министерския съвет от 19 ноември 2025 г., обн. Държавен вестник бр. 99 от 21 ноември 2025 г.; substitute days for 2026 (25 May, 7 September, 28 December) confirmed by Изпълнителна агенция 'Главна инспекция по труда' (ИА ГИТ)","url":"https://www.gli.government.bg/bg/taxonomy/term/423/node/12806"},"url":"https://euroref.dev/v1/bg/public-holidays"},{"id":"cpi","name":"Consumer Price Inflation (Индекс на потребителските цени, year-on-year)","description":"Bulgarian national consumer price index (ИПЦ) headline inflation, year-on-year change for the latest published month, produced by the Национален статистически институт (НСИ / National Statistical Institute).","free":false,"stale":false,"last_confirmed":"2026-09-09","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Национален статистически институт (НСИ), прессъобщение 'Инфлация и индекси на потребителските цени - юли 2026 година', публикувано 17 август 2026 г.: месечна инфлация 0.8%, годишна инфлация 4.5%","url":"https://www.nsi.bg/press-release/inflaciya-i-indeksi-na-potrebitelskite-ceni-yuli-2026-godina-9121"},"url":"https://euroref.dev/v1/bg/cpi"},{"id":"corporate-tax","name":"Corporate Income Tax (Корпоративен данък)","description":"Flat statutory corporate income tax rate on the taxable profit of resident companies and Bulgarian permanent establishments under чл. 20 от Закона за корпоративното подоходно облагане (ЗКПО), administered by the Национална агенция за приходите (НАП).","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2007-01-01","source":{"name":"Закон за корпоративното подоходно облагане (ЗКПО), чл. 20: 'Данъчната ставка на корпоративния данък е 10 на сто'; rate in force since the ЗКПО entered into force on 1 January 2007; confirmed unchanged by the Закон за изменение и допълнение на ЗКПО, обн. Държавен вестник бр. 30 от 27 март 2026 г., which amended the Act with retroactive effect from 1 January 2026 but left чл. 20 untouched","url":"https://dv.parliament.bg/DVWeb/index.jsp"},"url":"https://euroref.dev/v1/bg/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The final withholding taxes (данък при източника) Bulgaria levies on dividends, interest and royalties paid to non-resident (foreign) persons, each at its domestic statutory rate before any double-tax agreement relief. Levied under the Corporate Income Tax Act (Закон за корпоративното подоходно облагане, ЗКПО) arts. 194-195 with rates in art. 200; administered by the National Revenue Agency (НАП).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"secondary","source":{"name":"ЗКПО art. 200: 'Данъчната ставка на данъка върху доходите по чл. 194 е 5 на сто' ('The tax rate of the tax on income under art. 194 [dividends and liquidation shares] is 5 per cent'); 'Данъчната ставка на данъка върху доходите по чл. 195 е 10 на сто' ('The tax rate of the tax on income under art. 195 [other income of foreign persons, including interest and royalties] is 10 per cent')","url":"https://lex.bg/laws/ldoc/2135540562"},"url":"https://euroref.dev/v1/bg/withholding-tax"},{"id":"income-tax","name":"Personal Income Tax (Данък върху доходите на физическите лица)","description":"Flat personal income tax on the total annual tax base of resident individuals under чл. 48, ал. 1 от Закона за данъците върху доходите на физическите лица (ЗДДФЛ), administered by the Национална агенция за приходите (НАП). Bulgaria has no progressive schedule and no tax-free personal allowance.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2008-01-01","source":{"name":"Закон за данъците върху доходите на физическите лица (ЗДДФЛ), чл. 48, ал. 1 - 'размерът на данъка върху общата годишна данъчна основа се определя, като общата годишна данъчна основа ... се умножи по данъчна ставка 10 на сто'; flat rate in force since 1 January 2008; 2026 amendments promulgated in Държавен вестник бр. 113 от 23 декември 2025 г., в сила от 1 януари 2026 г., left the rate unchanged","url":"https://dv.parliament.bg/DVWeb/index.jsp"},"url":"https://euroref.dev/v1/bg/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Bulgaria (BG): employee and employer shares of each statutory branch, with the insurable-income floor and ceiling and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-08-01","source":{"name":"Кодекс за социално осигуряване, чл. 4, чл. 4б, чл. 6, чл. 9, чл. 127 and the Допълнително задължително пенсионно осигуряване provisions — contribution rates and their distribution between осигурител and осигурено лице; Закон за бюджета на държавното обществено осигуряване за 2026 г., обнародван в Държавен вестник бр. 68 от 28 юли 2026 г., чл. 9 (минимален осигурителен доход по приложение № 1 / № 1А; максимален месечен осигурителен доход 2 111,64 евро за 1 януари–31 юли 2026 г. и 2 300 евро за 1 август–31 декември 2026 г.) and чл. 14 with приложения № 2 и № 2А (диференцирани вноски за фонд ТЗПБ); Закон за здравното осигуряване, чл. 29 ал. 3 (8 на сто) и чл. 40 ал. 1 т. 1 (разпределение 60:40 и осигурителен доход); Постановление № 243 на Министерския съвет от 13 ноември 2025 г. — минимална работна заплата 620,20 евро месечно и 3,74 евро на час от 1 януари 2026 г.; Национален осигурителен институт, 'От 1 август 2026 г.: нови размери на осигурителния доход; осигурителни вноски за нова група осигурени лица'","url":"https://www.noi.bg/dohod01082026/"},"url":"https://euroref.dev/v1/bg/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/bg/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/bg/late-payment-interest"},{"id":"statutory-interest","name":"Statutory legal interest (законна лихва)","description":"Bulgaria's statutory interest on overdue money obligations: the ECB main refinancing operations rate in force on 1 January or 1 July plus 8 percentage points, fixed for that half-year — 10.40% from 1 July 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Постановление № 426 на Министерския съвет от 18 декември 2014 г. за определяне размера на законната лихва по просрочени парични задължения, член единствен ал. 1, as amended by Постановление № 347 от 29 декември 2025 г. (ДВ, бр. 115 от 30.12.2025), § 1: '(1) Определя годишния размер на законната лихва за просрочени парични задължения в размер на лихвения процент по основните операции по рефинансиране на Европейската централна банка, в сила на 1 януари, съответно на 1 юли, на текущата година и обнародван в „Официален вестник“ на Европейския съюз, плюс 8 процентни пункта'; § 2: 'Постановлението влиза в сила от 1 януари 2026 г.' — ECB main refinancing rate 2.40% in force on 1 July 2026, giving 10.40% for the second half of 2026","url":"https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=240356"},"url":"https://euroref.dev/v1/bg/statutory-interest"}]},{"country":"CH","name":"Switzerland","currency":"CHF","series":[{"id":"policy-rate","name":"SNB policy rate (SNB-Leitzins)","description":"The Swiss National Bank policy rate — the SNB's single key interest rate, targeted for secured short-term money-market rates (SARON). Set by the SNB Governing Board at its quarterly monetary policy assessments (March, June, September, December) under Art. 5 of the National Bank Act (NBG). Switzerland has its own central bank and currency (CHF) — it is NOT in the eurozone.","free":false,"stale":false,"last_confirmed":"2026-09-09","confidence":"primary","effective_from":"2025-06-20","source":{"name":"SNB — Monetary policy assessment of 19 June 2025: 'The Swiss National Bank is lowering the SNB policy rate by 0.25 percentage points to 0%. The new policy rate applies from tomorrow, 20 June 2025.'","url":"https://www.snb.ch/en/publications/communication/press-releases-restricted/pre_20250619_2"},"url":"https://euroref.dev/v1/ch/policy-rate"},{"id":"statutory-interest","name":"Statutory default interest (Verzugszins)","description":"Switzerland's statutory default interest: a fixed 5% per annum under Art. 104(1) of the Code of Obligations, unchanged since 1912, applying to civil and commercial money debts alike.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"1912-01-01","source":{"name":"Obligationenrecht (SR 220) Art. 104 Abs. 1: 'Ist der Schuldner mit der Zahlung einer Geldschuld in Verzug, so hat er Verzugszinse zu fünf vom Hundert für das Jahr zu bezahlen, selbst wenn die vertragsmässigen Zinse weniger betragen' (a debtor in default on a money debt owes default interest of five per cent per annum, even if the contractual interest is lower)","url":"https://www.fedlex.admin.ch/eli/cc/27/317_321_377/de"},"url":"https://euroref.dev/v1/ch/statutory-interest"},{"id":"vat","name":"MWST/TVA standard rate (Normalsatz)","description":"Mehrwertsteuer (MWST) / Taxe sur la valeur ajoutee (TVA) standard rate — the headline Swiss value-added tax rate, fixed in Art. 25 para. 1 of the Federal VAT Act (Mehrwertsteuergesetz, MWSTG, SR 641.20). Levied and administered by the Federal Tax Administration (ESTV/AFC).","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2024-01-01","source":{"name":"Mehrwertsteuergesetz (MWSTG, SR 641.20), Art. 25 Abs. 1: 'Die Steuer betraegt 8,1 Prozent (Normalsatz)' — Fassung gemaess V vom 9. Dez. 2022 ueber die Anhebung der Mehrwertsteuersaetze zur Zusatzfinanzierung der AHV, in Kraft seit 1. Jan. 2024 (AS 2022 863)","url":"https://www.fedlex.admin.ch/eli/cc/2009/615/de"},"url":"https://euroref.dev/v1/ch/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Switzerland, 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":"2018-01-01","source":{"name":"Fedlex (official Swiss federal law portal), consolidated MWSTG in force 01.01.2025, Art. 10: exemption only where the business generates turnover 'from supplies of less than 100,000 francs ... on Swiss territory and abroad'; Art. 14: foreign business liability begins 'on making a supply for the first time on Swiss territory'. (English is a non-authentic official translation; German/French/Italian are authentic.)","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2009/615/20250101/en/html/fedlex-data-admin-ch-eli-cc-2009-615-20250101-en-html.html"},"url":"https://euroref.dev/v1/ch/vat-registration-threshold"},{"id":"minimum-wage","name":"National statutory minimum wage","description":"STRUCTURAL NULL. Switzerland has NO national statutory minimum wage. A federal minimum wage was rejected by popular vote in 2014; wage floors are otherwise left to sectoral collective labour agreements (Gesamtarbeitsvertraege) and, in a minority of cantons, to cantonal law.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2014-05-18","source":{"name":"Swiss Federal Chancellery (Bundeskanzlei) — Volksabstimmung vom 18. Mai 2014: the popular initiative 'Fuer den Schutz fairer Loehne (Mindestlohn-Initiative)', which would have written a national minimum wage of CHF 22/hour (CHF 4,000/month) into the Federal Constitution, was REJECTED by 76.3% of voters and by all 26 cantons","url":"https://www.bk.admin.ch/bk/de/home/dokumentation/volksabstimmungen/volksabstimmung-20140518.html"},"url":"https://euroref.dev/v1/ch/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Swiss public holidays for calendar year 2026. Only 1 August (Bundesfeiertag / National Day) is a TRUE federal public holiday, equated to a Sunday nationwide under Art. 110 para. 3 of the Federal Constitution. All other holidays are set by the CANTONS (each may designate up to eight days per year as equated to Sundays under Art. 20a of the Federal Labour Act, ArG). The list below is the commonly-observed nationwide set with that caveat.","free":true,"stale":false,"last_confirmed":"2026-09-09","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Federal Constitution Art. 110 Abs. 3 (1 August equated to a Sunday, i.e. the sole federal public holiday) and Federal Labour Act (ArG, SR 822.11) Art. 20a (cantons may designate up to eight further holidays as equal to Sundays); 2026 calendar dates computed from these rules","url":"https://www.fedlex.admin.ch/eli/cc/1966/57_57_57/de"},"url":"https://euroref.dev/v1/ch/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the Swiss Federal Statistical Office (Bundesamt fuer Statistik, BFS / Office federal de la statistique, OFS) — the Landesindex der Konsumentenpreise (LIK) / National Consumer Price Index. Published monthly, around the 3rd of the following month.","free":false,"stale":true,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-06-01","source":{"name":"BFS/OFS — Swiss Consumer Price Index in June 2026 (press release, 2 July 2026): 'Consumer prices remained stable in June'; index 101.3 points (December 2025 = 100), month-on-month 0.0%, year-on-year +0.5%","url":"https://www.bfs.admin.ch/bfs/en/home/statistics/prices/consumer-price-index.gnpdetail.2026-0055.html"},"url":"https://euroref.dev/v1/ch/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate (federal, direkte Bundessteuer)","description":"Federal corporate profit tax (Gewinnsteuer) on resident companies, fixed in Art. 68 of the Federal Act on Direct Federal Tax (DBG, SR 642.11). This is only the FEDERAL layer — Swiss companies also pay cantonal and communal profit tax, which together dominate the total burden and vary widely by location.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"1998-01-01","source":{"name":"Bundesgesetz ueber die direkte Bundessteuer (DBG, SR 642.11), Art. 68: 'Die Gewinnsteuer der Kapitalgesellschaften und Genossenschaften betraegt 8,5 Prozent des Reingewinns.' (version in force 1 January 2026)","url":"https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de"},"url":"https://euroref.dev/v1/ch/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The federal withholding tax (Verrechnungssteuer / impôt anticipé) Switzerland levies at source on income from movable capital - dividends and similar profit distributions, and interest on domestic bonds and bank deposits - at its domestic statutory rate before any double-tax agreement relief. Switzerland levies NO withholding tax on royalties and none on ordinary loan or intercompany interest, because those payments are absent from the charging provision. Levied under the Verrechnungssteuergesetz (VStG, SR 642.21) and administered by the Eidgenössische Steuerverwaltung (ESTV/AFC).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2023-02-01","source":{"name":"Bundesgesetz über die Verrechnungssteuer (VStG, SR 642.21), consolidated text in force, Fedlex - Art. 4 Abs. 1 (charging provision) and Art. 13 Abs. 1: 'Die Steuer beträgt: a. auf Kapitalerträgen und auf Gewinnen aus Geldspielen ... 35 Prozent der steuerbaren Leistung' (EN: 'The tax amounts to: a. on capital income and on gambling winnings ... 35 per cent of the taxable payment')","url":"https://www.fedlex.admin.ch/eli/cc/1966/371_385_384/de"},"url":"https://euroref.dev/v1/ch/withholding-tax"},{"id":"income-tax","name":"Personal income tax brackets (federal, direkte Bundessteuer)","description":"Direct federal income tax (direkte Bundessteuer) rate schedule for resident individuals — the FEDERAL Grundtarif (basic tariff, for single persons) under Art. 36 para. 1 DBG (SR 642.11), as indexed for tax year 2026. This is only the federal layer; cantonal and communal income taxes are levied on top and dominate the total burden.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-01-01","source":{"name":"DBG (SR 642.11) Art. 36 Abs. 1 (Grundtarif), as amended by Art. 2 of the EFD Ordinance on cold progression of 10 September 2025 (Verordnung ueber die kalte Progression, AS 2025 579), in force 1 January 2026","url":"https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de"},"url":"https://euroref.dev/v1/ch/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Switzerland (CH): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"Bundesgesetz über die Alters- und Hinterlassenenversicherung (AHVG, SR 831.10), Art. 5 und 13; Bundesgesetz über die Invalidenversicherung (IVG, SR 831.20), Art. 3; Bundesgesetz über den Erwerbsersatz (EOG, SR 834.1), Art. 27; Bundesgesetz über die obligatorische Arbeitslosenversicherung und die Insolvenzentschädigung (AVIG, SR 837.0), Art. 3; Bundesgesetz über die Unfallversicherung (UVG, SR 832.20), Art. 91 und 92; Bundesgesetz über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge (BVG, SR 831.40), Art. 2, 7, 8, 16, 66 und Anhang; Bundesgesetz über die Familienzulagen (FamZG, SR 836.2); Bundesamt für Sozialversicherungen, Beiträge an die Sozialversicherungen im Überblick and Beträge gültig ab 1. Januar 2026; published Sozialversicherungsbeiträge 2026 tables (AHV 8,7 %, IV 1,4 %, EO 0,50 %, Arbeitnehmer- und Arbeitgeberbeitrag je 5,3 %, ALV 1,1 % je Seite bis CHF 148'200, Total AHV/IV/EO/ALV 12,80 %, Rentner-Freibetrag CHF 1'400 monatlich und CHF 16'800 jährlich, BVG Eintrittsschwelle CHF 22'680, Koordinationsabzug CHF 26'460, oberer Grenzbetrag CHF 90'720, UVG-Höchstlohn CHF 148'200); BSV, Arten und Ansätze der Familienzulagen nach dem FamZG 2026","url":"https://www.bsv.admin.ch/de/beitraege-im-ueberblick"},"url":"https://euroref.dev/v1/ch/social-contributions"}]},{"country":"CY","name":"Cyprus","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to Cyprus. the Central Bank of Cyprus is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table), re-loaded 2026-07-22","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/cy/policy-rate"},{"id":"vat","name":"Value added tax (ΦΠΑ)","description":"Cypriot VAT under VAT Law N. 95(I)/2000: standard rate plus THREE reduced rates.","free":false,"stale":false,"last_confirmed":"2026-09-10","confidence":"primary","effective_from":"2014-01-13","source":{"name":"Ο περί Φόρου Προστιθέμενης Αξίας Νόμος του 2000 (Ν. 95(Ι)/2000), consolidated text","url":"https://www.cylaw.org/nomoi/enop/non-ind/2000_1_95/full.html"},"url":"https://euroref.dev/v1/cy/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Cyprus, 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":"2008-01-01","source":{"name":"businessincyprus.gov.cy (official Cyprus government business portal), 'Registering for Income Tax and VAT': registration required for \"a physical or legal person registered in the Republic of Cyprus and the taxable transactions value of your goods and services carried out over the 12 preceding months – or which will be carried out within the next 30 days – exceeds or will exceed €15.600\".","url":"https://www.businessincyprus.gov.cy/doing-business-in-cyprus/start-your-business/registering-for-income-tax-and-value-added-tax/"},"url":"https://euroref.dev/v1/cy/vat-registration-threshold"},{"id":"minimum-wage","name":"National minimum wage","description":"Cyprus's national minimum wage, introduced in 2023, with a lower rate for the first six months of employment.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Ministerial Decree under the Minimum Wage Law, Cap. 183 (Council of Ministers decision of 2025-12-23, covering 2026-2027); Κ.Δ.Π. number not retrieved","url":"https://www.mlsi.gov.cy/"},"url":"https://euroref.dev/v1/cy/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Cypriot public holidays, computed on the ORTHODOX Easter cycle.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Public-service closure list (Republic of Cyprus) read with the Banking Holidays Law 13(I)/1996 s.5","url":"https://www.cylaw.org/"},"url":"https://euroref.dev/v1/cy/public-holidays"},{"id":"cpi","name":"Consumer price index (annual inflation)","description":"Annual change in Cyprus's national consumer price index, from CYSTAT.","free":false,"stale":false,"last_confirmed":"2026-08-05","confidence":"secondary","effective_from":"2026-06-01","source":{"name":"CYSTAT — Consumer Price Index, June 2026 (index level 103.00, base 2025 = 100)","url":"https://www.cystat.gov.cy/"},"url":"https://euroref.dev/v1/cy/cpi"},{"id":"corporate-tax","name":"Corporate income tax","description":"Cypriot corporate income tax, raised to 15% by the 2026 tax reform.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"Tax reform package amending Income Tax Law 118(I)/2002, approved by the House of Representatives on 2025-12-22 and gazetted 2025-12-31 (Official Gazette No. 5070), effective 2026-01-01","url":"https://www.cylaw.org/"},"url":"https://euroref.dev/v1/cy/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Cyprus levies on payments to non-residents - dividends, interest and royalties. Cyprus withholds nothing on dividends and interest to non-residents in the general case (the Special Defence Contribution reaches only residents), 10% on royalties for rights used within Cyprus (5% for cinematograph films), and applies defensive withholding taxes on payments to companies in EU-blacklisted and, from 2026, low-tax jurisdictions. Administered by the Cyprus Tax Department (Ministry of Finance).","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002, 118(I)/2002 (consolidated text, CyLaw - the legal database of the Pancyprian Bar Association), art. 21: royalties, premiums, compensation or other income from sources within the Republic derived by a non-resident not carrying on business in the Republic 'υπόκειται σε φορολογία με συντελεστή δέκα σεντ κατά λίρα' (ten cent in the pound = 10%); art. 21A (inserted by 193(I)/2021, amended by 47(I)/2025): 10% on such income derived by a company resident or registered in a non-cooperative jurisdiction; art. 22: cinematograph film rentals 'υπόκειται σε φορολογία με συντελεστή πέντε σεντ κατά λίρα' (5%); art. 24(1): the payer 'οφείλει να παρακρατεί φόρο με το συντελεστή που καθορίζεται στα εν λόγω άρθρα' for transactions under arts. 21, 21A, 22, 23 and 23A. Dividend and interest charges live in the Special Defence Contribution Law 117(I)/2002, cited on the individual entries.","url":"https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html"},"url":"https://euroref.dev/v1/cy/withholding-tax"},{"id":"income-tax","name":"Personal income tax","description":"Cypriot personal income tax, with the tax-free threshold raised to EUR 22,000 by the 2026 reform.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"Tax reform package amending Income Tax Law 118(I)/2002, enacted 2025-12-22 and gazetted 2025-12-31 (Official Gazette No. 5070)","url":"https://www.cylaw.org/"},"url":"https://euroref.dev/v1/cy/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Cyprus (CY): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Ο περί Κοινωνικών Ασφαλίσεων Νόμος του 2010 (Ν. 59(I)/2010), άρθρα 5 και 16 (Cyprus consolidated statute); Υπηρεσίες Κοινωνικών Ασφαλίσεων (Social Insurance Services, Ministry of Labour and Social Insurance), Γνωστοποίηση για το Ανώτατο Όριο Αποδοχών 2026 (announcement of 22 December 2025), sisweb.mlsi.gov.cy — €1.325 weekly from 5/1/2026 and €5.742 monthly from 1/1/2026; Republic of Cyprus business portal businessincyprus.gov.cy, \"Social Insurance Registration and Contributions\" — 22.8 % split 8.8 %/8.8 %/5.2 %, Redundancy Fund 1.2 %, Human Resources Development Fund 0.5 %, Social Cohesion Fund 2 %; Υπηρεσίες Κοινωνικών Ασφαλίσεων, Κεντρικό Ταμείο Αδειών (Central Holiday Fund) page; Ο περί Γενικού Συστήματος Υγείας Νόμος του 2001 (Ν. 89(I)/2001) as amended by Ν. 74(I)/2017, άρθρο 19 and άρθρο 19(4); Οργανισμός Ασφάλισης Υγείας (ΟΑΥ), Πώς χρηματοδοτείται το Γενικό Σύστημα Υγείας.","url":"https://sisweb.mlsi.gov.cy/anotato2025/"},"url":"https://euroref.dev/v1/cy/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/cy/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/cy/late-payment-interest"},{"id":"statutory-interest","name":"Statutory legal interest (δικαστικό επιτόκιο)","description":"Cyprus's statutory interest rate under section 33 of the Courts of Justice Law 14/1960, fixed by order of the Minister of Finance in the Official Gazette — 4.00% per annum with effect from 1 January 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Το περί Καθορισμού του Δικαστικού Επιτοκίου Διάταγμα του 2025, Κ.Δ.Π. 374/2025 (Ε.Ε. Παρ. III(I), Αρ. 5986, 12.12.2025), made under άρθρο 33(4) των περί Δικαστηρίων Νόμων του 1960 έως (Αρ. 2) του 2024, para. 2: 'Με βάση την εκτιθέμενη στο εδάφιο (4) του άρθρου 33 του Νόμου μέθοδο, το ύψος του δικαστικού επιτοκίου καθορίζεται στο 4,00%' and para. 4: 'Το παρόν Διάταγμα ισχύει από την 1η Ιανουαρίου 2026' — made 9 December 2025 by the Minister of Finance, repealing the 2024 Order","url":"https://www.gov.cy/mof/documents/diatagma-dikastikoy-epitokioy/"},"url":"https://euroref.dev/v1/cy/statutory-interest"}]},{"country":"CZ","name":"Czech Republic","currency":"CZK","series":[{"id":"policy-rate","name":"CNB two-week repo rate (2T repo sazba)","description":"Česká národní banka (Czech National Bank) two-week repo rate — the key policy rate at which the CNB withdraws liquidity via two-week repo tenders, set by the Bank Board (bankovní rada) at its monetary policy meetings (eight scheduled per year) under Act No. 6/1993 Sb. on the CNB. Czechia is an EU member but NOT in the eurozone; it retains the koruna and an independent inflation-targeting monetary policy (2% target).","free":false,"stale":false,"last_confirmed":"2026-09-08","confidence":"primary","effective_from":"2026-06-19","source":{"name":"CNB — Bank Board monetary policy decision of 18 June 2026: the CNB Bank Board increased the two-week repo rate by 0.25 pp to 3.75%, the discount rate to 2.75% and the Lombard rate to 4.75%, effective 19 June 2026","url":"https://www.cnb.cz/en/monetary-policy/bank-board-decisions/"},"url":"https://euroref.dev/v1/cz/policy-rate"},{"id":"vat","name":"VAT standard rate (DPH základní sazba)","description":"Daň z přidané hodnoty (DPH) — standard rate of value-added tax under zákon č. 235/2004 Sb., o dani z přidané hodnoty, § 47, administered by the Finanční správa (Financial Administration) under the Ministry of Finance. Czechia sets its own VAT rates within EU VAT-directive bounds.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2013-01-01","source":{"name":"Zákon č. 235/2004 Sb., o dani z přidané hodnoty, § 47 — základní sazba daně 21 % (standard rate); reduced-rate structure as consolidated by zákon č. 349/2023 Sb. (konsolidační balíček) effective 1 Jan 2024. Administered by Finanční správa ČR","url":"https://www.financnisprava.cz/en/taxes/vat"},"url":"https://euroref.dev/v1/cz/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Czechia, 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":"2025-01-01","source":{"name":"Finanční správa (Czech Financial Administration), 'Informace ke změnám v plátcovství a registračním řízení v oblasti DPH od 1.1.2025': \"Od ledna 2025 je nově počítán obrat pro zákonnou registraci za kalendářní rok\" and \"Vedle obratu 2 000 000 Kč bude potřeba současně sledovat nový limit 2 536 500 Kč\"; deadline \"10 pracovních dnů od překročení obratu\".","url":"https://financnisprava.gov.cz/cs/financni-sprava/novinky/novinky-2025/informace-ke-zmenam-v-platcovstvi-dph-2025"},"url":"https://euroref.dev/v1/cz/vat-registration-threshold"},{"id":"minimum-wage","name":"Minimum wage (minimální mzda), monthly","description":"Minimální mzda — the statutory national monthly minimum wage for a standard 40-hour week, applicable across all sectors and regions (no geographic zones). Legal basis: § 111 of the zákoník práce (Act No. 262/2006 Sb., Labour Code); from 2025 the amount is set by an annual formula rather than a discretionary government figure, uprated on 1 January.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-01-01","source":{"name":"MPSV — 'Minimální mzda od ledna 2026 vzroste o 1 600 korun na 22 400 korun měsíčně'; amount announced by Sdělení MPSV č. 356/2025 Sb.; mechanism per § 111 zákoníku práce (zákon č. 262/2006 Sb.) and nařízení vlády č. 285/2024 Sb. setting the coefficient (0.434 for 2026)","url":"https://mpsv.gov.cz/minimalni-mzda-od-ledna-2026-vzroste-o-1-600-korun-na-22-400-korun-mesicne"},"url":"https://euroref.dev/v1/cz/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory non-working days under zákon č. 245/2000 Sb., o státních svátcích, o ostatních svátcích, o významných dnech a o dnech pracovního klidu — 7 státní svátky (state holidays) and 6 ostatní svátky (other holidays), for calendar year 2026. No substitute day is granted when a holiday falls on a weekend.","free":true,"stale":false,"last_confirmed":"2026-07-29","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Zákon č. 245/2000 Sb., o státních svátcích, o ostatních svátcích, o významných dnech a o dnech pracovního klidu (§ 1 státní svátky, § 2 ostatní svátky), with movable Easter dates for 2026","url":"https://mpsv.gov.cz/minimalni-mzda"},"url":"https://euroref.dev/v1/cz/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the Český statistický úřad (ČSÚ / Czech Statistical Office), the official statistics authority.","free":false,"stale":false,"last_confirmed":"2026-08-22","confidence":"primary","effective_from":"2026-07-01","source":{"name":"ČSÚ (Czech Statistical Office) — Consumer price indices - inflation - July 2026 (Rychlé informace / Flash release), published 11 August 2026: 'The year-on-year growth of consumer prices amounted to 1.7% in July, which was 0.2 percentage points up on June'; consumer prices +0.6% month-on-month","url":"https://csu.gov.cz/rychle-informace/consumer-price-indices-inflation-july-2026"},"url":"https://euroref.dev/v1/cz/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate (daň z příjmů právnických osob)","description":"Standard corporate income tax (CIT) rate on resident company profits in the Czech Republic (Czechia) under zákon č. 586/1992 Sb., o daních z příjmů, § 21, administered by the Finanční správa (Financial Administration).","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2024-01-01","source":{"name":"Zákon č. 586/1992 Sb., o daních z příjmů, § 21 odst. 1 — sazba daně z příjmů právnických osob 21 %; raised from 19% to 21% by zákon č. 349/2023 Sb. (konsolidační balíček) for tax periods beginning on/after 1 Jan 2024. Administered by Finanční správa ČR","url":"https://www.financnisprava.cz/en/taxes/corporate-income-tax"},"url":"https://euroref.dev/v1/cz/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"Czechia levies a final withholding tax (srážková daň, the 'zvláštní sazba daně' of §36 of the Income Tax Act) on Czech-source dividends, interest and royalties paid to non-residents, at domestic statutory rates before DTA relief. Administered by the Czech Financial Administration (Finanční správa České republiky) under Zákon č. 586/1992 Sb., o daních z příjmů.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2013-01-01","source":{"name":"Zákon č. 586/1992 Sb., o daních z příjmů, §36 odst. 1: 'Zvláštní sazba daně z příjmů pro poplatníky uvedené v § 2 odst. 3 a § 17 odst. 4 ... činí a) 15 % ... b) 15 % ... c) 35 % z příjmů uvedených v písmenech a) a b), a to pro poplatníky, kteří nejsou daňovými rezidenty 1. jiného členského státu Evropské unie nebo dalšího státu tvořícího Evropský hospodářský prostor, nebo 2. třetího státu, se kterým má Česká republika uzavřenu mezinárodní smlouvu upravující zamezení dvojímu zdanění všech druhů příjmů, která je prováděna, nebo mezinárodní smlouvu upravující výměnu informací v daňových záležitostech pro oblast daní z příjmů, která je prováděna...' — 'The special income tax rate for taxpayers referred to in §2(3) and §17(4) [tax non-residents] ... amounts to (a) 15% ... (b) 15% ... (c) 35% of the income referred to in letters (a) and (b), for taxpayers who are not tax residents of (1) another EU Member State or a further state forming the European Economic Area, or (2) a third state with which the Czech Republic has concluded an international treaty for the avoidance of double taxation of all types of income which is being applied, or an international treaty on the exchange of information in tax matters for the area of income taxes which is being applied...'","url":"https://www.zakonyprolidi.cz/cs/1992-586"},"url":"https://euroref.dev/v1/cz/withholding-tax"},{"id":"income-tax","name":"Personal income tax rates (daň z příjmů fyzických osob)","description":"Statutory personal income tax schedule for resident individuals under zákon č. 586/1992 Sb., o daních z příjmů, § 16 — two marginal rates (15% and 23%), with the 23% threshold tied to a multiple of the average wage and re-set each year.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Zákon č. 586/1992 Sb., o daních z příjmů, § 16 — sazba 15 % do 36násobku průměrné mzdy a 23 % nad tuto hranici; 2026 average wage CZK 48,967/month per nařízení vlády č. 282/2025 Sb. (all-round assessment base), giving a 23% threshold of CZK 1,762,812/year","url":"https://www.financnisprava.cz/en/taxes/personal-income-tax"},"url":"https://euroref.dev/v1/cz/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Czechia (CZ): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Zákon České národní rady č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti, § 5, 5a, 7 odst. 1, 15a; Česká správa sociálního zabezpečení, 'Sazby pojistného' and 'Přehled nejdůležitějších údajů pro sociální zabezpečení v roce 2026' (average wage 48 967 Kč, maximum assessment base 2 350 416 Kč, employer 24,8 % = 2,1 + 21,5 + 1,2, employee 7,1 % = 0,6 + 6,5, elevated employer rates 27,8 % and 29,8 %, rozhodný příjem 4 500 Kč, DPP threshold 12 000 Kč); ČSSZ, 'Maximální vyměřovací základ'; Zákon České národní rady č. 592/1992 Sb., o pojistném na veřejné zdravotní pojištění, § 2 odst. 1, § 3, § 3 odst. 6, § 3 odst. 8 (as amended from 1 January 2026); Zákon č. 48/1997 Sb., o veřejném zdravotním pojištění, § 9 odst. 2; Zákon č. 500/2012 Sb. (abolition of the health maximum assessment base from 1 January 2013); Zákon č. 349/2023 Sb. (reintroduction of the 0,6 % employee sickness component from 1 January 2024); Zákon č. 187/2006 Sb., o nemocenském pojištění, § 6; Vyhláška Ministerstva financí č. 125/1993 Sb., § 12 and annex, as reproduced by MPSV in the Příručka pro personální agendu a odměňování zaměstnanců; Ministerstvo financí ČR, 'Zákonné pojištění odpovědnosti zaměstnavatele za škodu při pracovním úrazu nebo z nemoci z povolání'; MPSV, minimum wage from 1 January 2026 — 22 400 Kč per month, 134,40 Kč per hour","url":"https://www.cssz.gov.cz/-/prehled-nejdulezitejsich-udaju-pro-socialni-zabezpeceni-v-roce-2026"},"url":"https://euroref.dev/v1/cz/social-contributions"},{"id":"statutory-interest","name":"Statutory default interest (úrok z prodlení)","description":"Czechia's statutory default interest under Government Regulation No. 351/2013 Coll.: the CNB two-week repo rate in effect on the FIRST DAY of the calendar half-year in which the delay began, plus 8 percentage points. Fixed for the half-year, so it can differ from today's live repo rate. Derived live from this API's CZ policy-rate series.","free":false,"stale":false,"last_confirmed":"2026-09-08","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the CNB two-week repo rate (this API's CZ policy-rate series) under nařízení vlády č. 351/2013 Sb., § 2, half-yearly snapshot convention","url":"https://www.zakonyprolidi.cz/cs/2013-351"},"url":"https://euroref.dev/v1/cz/statutory-interest"},{"id":"fx-reference","name":"CNB central bank exchange rates","description":"The Czech National Bank's daily declared exchange rates for the Czech koruna.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-09-11","source":{"name":"Czech National Bank — central bank exchange rates (cnbapi), fix of 2026-09-11","url":"https://api.cnb.cz/cnbapi/exrates/daily"},"url":"https://euroref.dev/v1/cz/fx-reference"}]},{"country":"DE","name":"Germany","currency":"EUR","series":[{"id":"policy-rate","name":"Policy Rate (ECB Deposit Facility Rate)","description":"The euro-area policy rate applicable to Germany: the ECB deposit facility rate, the Governing Council's primary policy signal since the March 2024 operational framework review.","free":true,"stale":false,"last_confirmed":"2026-08-22","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Monetary policy decisions of the Governing Council, 11 June 2026 (press release ecb.mp260611); Key ECB interest rates statistical table","url":"https://www.ecb.europa.eu/press/pr/date/2026/html/ecb.mp260611~4d41bd5e83.en.html"},"url":"https://euroref.dev/v1/de/policy-rate"},{"id":"vat","name":"Value Added Tax (Umsatzsteuer / Mehrwertsteuer)","description":"German standard rate of Umsatzsteuer under Section 12(1) UStG.","free":true,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2007-01-01","source":{"name":"Umsatzsteuergesetz (UStG) Section 12(1): 'Die Steuer betraegt fuer jeden steuerpflichtigen Umsatz 19 Prozent der Bemessungsgrundlage'; rate set by Haushaltsbegleitgesetz 2006 of 29 June 2006 (BGBl. I S. 1402), consolidated text at gesetze-im-internet.de (BMJ/juris)","url":"https://www.gesetze-im-internet.de/ustg_1980/__12.html"},"vat_bands_available":["reduced","zero"],"url":"https://euroref.dev/v1/de/vat"},{"id":"minimum-wage","name":"Statutory Minimum Wage (Gesetzlicher Mindestlohn)","description":"The nationwide statutory gross hourly minimum wage under the Mindestlohngesetz (MiLoG).","free":true,"stale":false,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Fuenfte Verordnung zur Anpassung der Hoehe des Mindestlohns (Fuenfte Mindestlohnanpassungsverordnung - MiLoV5), issued under Section 11(1) Mindestlohngesetz, promulgated in BGBl. 2025 I Nr. 268 of 7 November 2025, implementing the Mindestlohnkommission resolution of 27 June 2025; Bundesministerium fuer Arbeit und Soziales press release 'Mindestlohn steigt zum 1. Januar 2026 auf 13,90 Euro'","url":"https://www.bmas.de/DE/Service/Presse/Pressemitteilungen/2025/mindestlohn-steigt-zum-ersten-januar-2026.html"},"url":"https://euroref.dev/v1/de/minimum-wage"},{"id":"public-holidays","name":"Public Holidays","description":"Statutory public holidays observed in all 16 German Laender for calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-29","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Einigungsvertrag Art. 2(2) ('Der 3. Oktober ist als Tag der Deutschen Einheit gesetzlicher Feiertag') for German Unity Day; all remaining days by the Feiertagsgesetze of the 16 Laender (e.g. Feiertagsgesetz NRW, Bayerisches Feiertagsgesetz, Berliner Feiertagsgesetz), the nine listed here being the set common to all Laender","url":"https://www.gesetze-im-internet.de/einigvtr/art_2.html"},"url":"https://euroref.dev/v1/de/public-holidays"},{"id":"cpi","name":"Consumer Price Inflation (Verbraucherpreisindex, year-on-year)","description":"German national consumer price index (VPI) headline inflation rate, year-on-year change, published by Destatis.","free":true,"stale":false,"last_confirmed":"2026-08-31","confidence":"primary","effective_from":"2026-08-01","source":{"name":"Statistisches Bundesamt (Destatis), Pressemitteilung Nr. 311 vom 31. August 2026 (PE26_311_611 / PD26_311_611), 'Inflationsrate im August 2026 voraussichtlich +2,9 %' / 'Inflation rate of +2.9% expected in August 2026' (provisional flash; Verbraucherpreisindex, base 2020 = 100). Final results due 10 September 2026","url":"https://www.destatis.de/EN/Press/2026/08/PE26_311_611.html"},"url":"https://euroref.dev/v1/de/cpi"},{"id":"corporate-tax","name":"Corporate Income Tax (Koerperschaftsteuer)","description":"Federal statutory corporate income tax rate on the taxable income of corporations under Section 23(1) KStG.","free":true,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2008-01-01","source":{"name":"Koerperschaftsteuergesetz (KStG) Section 23(1): 'Die Koerperschaftsteuer betraegt fuer ... Veranlagungszeitraeume bis 2027 15 Prozent, den Veranlagungszeitraum 2028 14 Prozent, den Veranlagungszeitraum 2029 13 Prozent, den Veranlagungszeitraum 2030 12 Prozent, den Veranlagungszeitraum 2031 11 Prozent und Veranlagungszeitraeume ab 2032 10 Prozent des zu versteuernden Einkommens'; 15% rate introduced by the Unternehmensteuerreformgesetz 2008 of 14 August 2007 (BGBl. I S. 1912); step-down schedule from 2028 inserted by the Gesetz fuer ein steuerliches Investitionssofortprogramm zur Staerkung des Wirtschaftsstandorts Deutschland (2025)","url":"https://www.gesetze-im-internet.de/kstg_1977/__23.html"},"url":"https://euroref.dev/v1/de/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Germany levies on payments to non-residents (beschränkt Steuerpflichtige) - dividends, interest, royalties, income of performing artists and sportspersons, and supervisory board remuneration - each at its domestic statutory rate (including the 5.5% solidarity surcharge on the withheld tax) before any double-tax treaty or EU directive relief. Withholding under §43a and §50a EStG; administered by the Bundeszentralamt für Steuern (BZSt) for §50a and refund/exemption procedures.","free":true,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2009-01-01","source":{"name":"Einkommensteuergesetz (EStG), consolidated at gesetze-im-internet.de (Bundesministerium der Justiz / juris): §43a Abs 1 Nr 1 - 'in den Fällen des § 43 Absatz 1 Satz 1 Nummer 1 bis 7a und 8 bis 12 sowie Satz 2: 25 Prozent des Kapitalertrags' (in those cases the capital-income withholding tax is 25 percent of the capital yield); §50a Abs 2 - 'Der Steuerabzug beträgt 15 Prozent, in den Fällen des Absatzes 1 Nummer 4 beträgt er 30 Prozent der gesamten Einnahmen' (the withholding is 15 percent, and in supervisory-board cases 30 percent, of gross receipts); Solidaritätszuschlaggesetz 1995 §4 - 'Der Solidaritätszuschlag beträgt 5,5 Prozent der Bemessungsgrundlage' (the solidarity surcharge is 5.5 percent of the assessment base, which includes tax withheld under §43a and §50a)","url":"https://www.gesetze-im-internet.de/estg/__43a.html"},"url":"https://euroref.dev/v1/de/withholding-tax"},{"id":"income-tax","name":"Personal Income Tax (Einkommensteuer)","description":"Progressive personal income tax zones under Section 32a(1) EStG for assessment period 2026, Grundtarif (single filers).","free":true,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Einkommensteuergesetz (EStG) Section 32a(1), version expressly applicable 'ab dem Veranlagungszeitraum 2026'; 2026 parameters set by the Steuerfortentwicklungsgesetz of 23 December 2024 (BGBl. 2024 I Nr. 449) and subsequent inflation adjustment","url":"https://www.gesetze-im-internet.de/estg/__32a.html"},"url":"https://euroref.dev/v1/de/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions (Sozialversicherungsbeiträge)","description":"Germany's five statutory social-insurance branches: pension, unemployment, health, long-term care and the employer-only accident insurance. Employee and employer shares stated separately, each with its own contribution ceiling.","free":true,"stale":false,"last_confirmed":"2026-08-08","confidence":"primary","effective_from":"2026-01-01","source":{"name":"SGB VI § 341 Abs. 2 and § 168 Abs. 1 Nr. 1 (pension); SGB III § 341 Abs. 2 and § 346 Abs. 1 (unemployment); SGB V § 241, § 242, § 242a, § 249 Abs. 1 (health); SGB XI § 55 and § 58 with PBAV 2025 (care); SGB VII § 150 (accident); ceilings per Sozialversicherungsrechengrößen-Verordnung 2026 (BGBl. 2025 I Nr. 278 vom 24. November 2025, in force 1 January 2026), § 2 and § 4","url":"https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html"},"url":"https://euroref.dev/v1/de/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":true,"stale":false,"last_confirmed":"2026-08-22","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/de/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":true,"stale":false,"last_confirmed":"2026-08-22","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/de/late-payment-interest"},{"id":"statutory-interest","name":"Statutory default interest (gesetzlicher Verzugszinssatz)","description":"Germany's general statutory default interest under § 288(1) BGB: the Bundesbank Basiszinssatz plus five percentage points, refixed each calendar half-year — 6.52% per annum from 1 July 2026.","free":true,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"BGB § 288 Abs. 1: 'Eine Geldschuld ist während des Verzugs zu verzinsen. Der Verzugszinssatz beträgt für das Jahr fünf Prozentpunkte über dem Basiszinssatz' (a money debt bears interest during default; the default rate is five percentage points above the base rate); Deutsche Bundesbank, Basiszinssatz nach § 247 BGB: 1,52 % ab 1. Juli 2026 (1,27 % im ersten Halbjahr 2026) — 1,52 + 5 = 6,52 %","url":"https://www.bundesbank.de/de/bundesbank/organisation/agb-und-regelungen/basiszinssatz-607820"},"url":"https://euroref.dev/v1/de/statutory-interest"},{"id":"vat-registration-threshold","name":"VAT registration threshold (Kleinunternehmerregelung)","description":"The small-business turnover limits in section 19 of the Umsatzsteuergesetz (UStG), below which a trader does not charge German VAT. Germany applies a two-limb test on the prior and current calendar years rather than a single rolling threshold.","free":true,"stale":false,"last_confirmed":"2026-07-31","confidence":"primary","effective_from":"2025-01-01","source":{"name":"Umsatzsteuergesetz section 19(1), official consolidated text at gesetze-im-internet.de: turnover in the preceding calendar year '25 000 Euro nicht ueberschritten hat' and in the current calendar year '100 000 Euro nicht ueberschreitet'","url":"https://www.gesetze-im-internet.de/ustg_1980/__19.html"},"url":"https://euroref.dev/v1/de/vat-registration-threshold"}]},{"country":"DK","name":"Denmark","currency":"DKK","series":[{"id":"policy-rate","name":"Policy interest rate","description":"Danmarks Nationalbank's rate of interest on certificates of deposit (indskudsbevisrenten) — the Danish monetary policy rate. Denmark is an EU member state outside the euro area with its own central bank; the rate is set to defend the krone's fixed exchange rate against the euro under ERM II, not to hit an inflation target.","free":false,"stale":true,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2026-06-12","source":{"name":"Danmarks Nationalbank, press release 'Renteforhøjelse' of 11 June 2026 (rate increase of 0.25 percentage point with effect from 12 June 2026); cross-checked against Danmarks Nationalbank's official historical certificate-of-deposit rate feed at https://www.nationalbanken.dk/interestrates?lang=en&format=xml&typeCodes=IND","url":"https://www.nationalbanken.dk/da/viden-og-nyheder/presse/arkiv/2026/renteforhoejelse-11-06-2026"},"url":"https://euroref.dev/v1/dk/policy-rate"},{"id":"late-payment-interest","name":"Late-payment interest (morarente)","description":"Denmark's statutory default interest under renteloven § 5: the Nationalbank's official udlånsrente as at 1 January / 1 July plus 8 percentage points — 10.00% for the second half of 2026. Set periodically rather than derived, because the statutory reference is not the policy-rate series this API holds.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Renteloven (LBK nr 459 af 13/05/2014) § 5, stk. 1: 'Renten efter forfaldsdagen fastsættes til en årlig rente, der svarer til den fastsatte referencesats med et tillæg på 8 pct. Som referencesats anses i denne lov den officielle udlånsrente, som Nationalbanken har fastsat henholdsvis pr. den 1. januar og den 1. juli det pågældende år' — udlånsrente 2.00% p.a. from 12 June 2026 per Danmarks Nationalbank press release 'Renteforhøjelse' of 11 June 2026","url":"https://www.retsinformation.dk/eli/lta/2014/459"},"url":"https://euroref.dev/v1/dk/late-payment-interest"},{"id":"statutory-interest","name":"Statutory default interest (morarente)","description":"Denmark's statutory default interest under renteloven § 5: Danmarks Nationalbank's official lending rate as it stood on 1 January or 1 July, plus 8 percentage points — 10.00% per annum from 1 July 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Renteloven (lov om renter og andre forhold ved forsinket betaling) § 5, stk. 1: 'Renten efter forfaldsdagen fastsættes til en årlig rente, der svarer til den fastsatte referencesats med et tillæg på 8 pct.', the referencesats being 'den officielle udlånsrente, som Nationalbanken har fastsat henholdsvis pr. den 1. januar og den 1. juli det pågældende år'; Danmarks Nationalbank's udlånsrente was raised to 2.00% p.a. with effect from 12 June 2026, giving a morarente of 10.00% from 1 July 2026 (9.75% from 1 January 2026)","url":"https://forbrug.dk/regler/opslagsvaerk-forbrugerleksikon/morarenten"},"url":"https://euroref.dev/v1/dk/statutory-interest"},{"id":"vat","name":"Value added tax (moms / merværdiafgift)","description":"Standard rate of Danish value added tax (merværdiafgift, 'moms') under § 33 of the Danish VAT Act.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"1992-01-01","source":{"name":"Momsloven, jf. lovbekendtgørelse nr. 209 af 27. februar 2024 (Bekendtgørelse af lov om merværdiafgift), kapitel 7 'Afgiftssatsen', § 33: 'Afgiften udgør 25 pct. af afgiftsgrundlaget.' Confirmed as the current consolidation via the Retsinformation document search on 2026-07-22 and read in the official PDF of the Act","url":"https://www.retsinformation.dk/eli/lta/2024/209"},"url":"https://euroref.dev/v1/dk/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Denmark, 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":"2025-01-01","source":{"name":"Retsinformation, Lov nr. 332 af 9. april 2024: '§ 71 e. En afgiftspligtig persons levering af varer og ydelser er fritaget fra registreringspligten efter § 47, stk. 1, og for at betale afgift, når den årlige omsætning her i landet, der kan henføres til disse afgiftspligtige leverancer, ikke overstiger 50.000 kr.' Corroborated by Skatteministeriet's satser page listing '§ 71 e ... Årlig omsætning: Hovedregel: 50.000 kr.' for 2026","url":"https://www.retsinformation.dk/eli/lta/2024/332/pdf"},"url":"https://euroref.dev/v1/dk/vat-registration-threshold"},{"id":"minimum-wage","name":"National minimum wage","description":"Statutory national minimum wage. Denmark has none — pay floors are set exclusively by collective agreements between the social partners.","free":false,"stale":false,"last_confirmed":"2026-09-09","confidence":"primary","effective_from":"2025-11-11","source":{"name":"Directive (EU) 2022/2041 of the European Parliament and of the Council of 19 October 2022 on adequate minimum wages in the European Union, Article 1(4) — the Directive imposes no obligation on Member States where wage formation is ensured exclusively via collective agreements to introduce a statutory minimum wage; as construed in Denmark's own annulment action, judgment of the Court of Justice (Grand Chamber) of 11 November 2025 in Case C-19/23 Denmark v Parliament and Council, ECLI:EU:C:2025:865","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022L2041"},"url":"https://euroref.dev/v1/dk/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Danish public holidays (helligdage) for calendar year 2026, as enumerated in the Danish shop-closing act following the abolition of Store Bededag.","free":true,"stale":false,"last_confirmed":"2026-07-29","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Lov nr. 214 af 6. marts 2023 om konsekvenser ved afskaffelsen af store bededag som helligdag (Lovtidende A, udgivet 7. marts 2023), § 7, which amended § 2, stk. 1 of lov om detailsalg fra butikker m.v. (lukkeloven, LBK nr 515 af 30/04/2019) to enumerate the helligdage expressly; and Bekendtgørelse nr. 270 af 7. marts 2023 om afskaffelse af bededag som helligdag (Kirkeministeriet, royal resolution of 6 March 2023)","url":"https://www.retsinformation.dk/eli/lta/2023/214"},"url":"https://euroref.dev/v1/dk/public-holidays"},{"id":"cpi","name":"Consumer price inflation (forbrugerprisindeks, year-on-year)","description":"Year-on-year change in the Danish national consumer price index (forbrugerprisindekset) published by Danmarks Statistik.","free":false,"stale":false,"last_confirmed":"2026-09-10","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Danmarks Statistik, Nyt fra Danmarks Statistik 'Inflationen er uændret i juni', published 10 July 2026; underlying StatBank table PRIS01 'Forbrugerprisindeks' (last updated 2026-07-10, series running to 2026M06)","url":"https://www.dst.dk/nyt/52438"},"url":"https://euroref.dev/v1/dk/cpi"},{"id":"corporate-tax","name":"Corporate income tax (selskabsskat)","description":"Standard nominal rate of Danish corporate income tax under § 17, stk. 1 of the Corporation Tax Act.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2016-01-01","source":{"name":"Selskabsskatteloven, jf. lovbekendtgørelse nr. 279 af 13. marts 2025 (Bekendtgørelse af selskabsskatteloven), § 17, stk. 1: 'Indkomstskatten for de i § 1, stk. 1, nr. 1-2 i og 3 a-5 b, og § 3, stk. 7, nævnte selskaber og foreninger m.v. (selskabsskatten) beregnes af den skattepligtige indkomst og udgør 22 pct.'; rate set at 22% for income year 2016 and subsequent years by lov nr. 792 af 28. juni 2013 (Vækstplan DK)","url":"https://www.retsinformation.dk/eli/lta/2025/279"},"url":"https://euroref.dev/v1/dk/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Denmark levies on payments to non-residents - dividends, and (narrowly) interest and royalties - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Danish Tax Agency (Skattestyrelsen).","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2025-01-01","source":{"name":"Skattestyrelsen (skat.dk), 'Declaring and paying dividends and dividend tax': 27% standard withholding on dividends; 'As of 15 February 2025, dividend tax is generally not withheld on tax-exempt portfolio shares'; exemption where 'the recipient of dividend is a parent company or a group company subject to EU directives or a double taxation agreement with Denmark'","url":"https://skat.dk/en-us/businesses/companies-and-foundations/companies-and-foundations/declaring-and-paying-dividends-and-dividend-tax"},"url":"https://euroref.dev/v1/dk/withholding-tax"},{"id":"income-tax","name":"Personal income tax (state income tax, indkomstår 2026)","description":"Statutory Danish STATE income tax schedule for income year 2026 — bundskat, mellemskat, topskat and toptopskat under personskatteloven, as restructured by the 2024 personal tax reform.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Personskatteloven, jf. lovbekendtgørelse nr. 1284 af 14. juni 2021, §§ 6, 7, 7 a, 8, 10 and 19, as recast by lov nr. 482 af 22. maj 2024 om ændring af personskatteloven, ligningsloven og forskellige andre love (Udmøntning af dele af aftale om reform af personskat), which by § 9, stk. 4 has effect from and including income year 2026; 2026 rates and indexed thresholds as published by Skatteministeriet, 'Satser og beløbsgrænser i lovgivningen — Personskatteloven'","url":"https://skm.dk/tal-og-metode/satser/satser-og-beloebsgraenser-i-lovgivningen/personskatteloven"},"url":"https://euroref.dev/v1/dk/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Denmark (DK): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Lov om arbejdsmarkedsbidrag (arbejdsmarkedsbidragsloven), §§ 1, 2 og 3; Lov om Arbejdsmarkedets Tillægspension (ATP-loven); Arbejdsskadesikringsloven; Lov om Arbejdsgivernes Uddannelsesbidrag; Lov om barselsudligning på det private arbejdsmarked; Lov om Arbejdsmarkedets Fond for Udstationerede; Ferieloven; ATP/Virk, ATP-satser 2026 and Satser for Samlet Betaling 2017-2026 (AUB DKK 705,25, Barsel.dk DKK 550,00, Finansieringsbidrag DKK 82,00, AFU DKK 0, ATP DKK 891 per employee per quarter, FerieKonto administrationsbidrag DKK 4 per month); AES/Virk, AES-Satser 2026 (all 16 branchegrupper, AES-bidrag and arbejdsskadeafgift); Beskæftigelsesministeriet, Satser for 2026 — Bidrag til Arbejdsmarkedets Tillægspension (DKK 99 employee / DKK 198 employer per month, effective 1 January 2026)","url":"https://virk.dk/vejledning/samlet-betaling/sb-arbejdsgiver/sb-tidligere-satser/"},"url":"https://euroref.dev/v1/dk/social-contributions"},{"id":"fx-reference","name":"Danmarks Nationalbank exchange rates","description":"Official daily exchange rates for the Danish krone, from Danmarks Nationalbank (based on the ECB concertation).","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-09-11","source":{"name":"Danmarks Nationalbank — official daily exchange rates, fix of 2026-09-11","url":"https://www.nationalbanken.dk/en/what-we-do/stable-prices-monetary-policy-and-the-danish-economy/exchange-rates"},"url":"https://euroref.dev/v1/dk/fx-reference"}]},{"country":"EE","name":"Estonia","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to Estonia. Eesti Pank is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table), re-loaded 2026-07-22","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/ee/policy-rate"},{"id":"vat","name":"Value added tax (kaibemaks)","description":"Estonian VAT: standard rate plus reduced rates, per the Value-Added Tax Act (Kaibemaksuseadus).","free":false,"stale":false,"last_confirmed":"2026-09-10","confidence":"primary","effective_from":"2025-07-01","source":{"name":"Estonian Tax and Customs Board (EMTA) — VAT rates: 'From 1 July 2025, the standard rate of VAT is 24%'","url":"https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/vat-rates-and-supply-exempt-tax/standard-vat-rate"},"url":"https://euroref.dev/v1/ee/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Estonia, 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":"2018-01-01","source":{"name":"Estonian Tax and Customs Board (EMTA), 'Obligation to register as a taxable person', quoting the Act: 'If a person's supply for a calendar year provided for in subsection 3 of § 19¹ of the VAT Act, the place of creation of which is Estonia, exceeds 40,000 euros as of the beginning of the calendar year, the person is required to register as a person liable to VAT.' Cross-checked with the European Commission SME-rules page for Estonia ('Estonian national annual threshold is 40 000 EUR')","url":"https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer/obligation-register-taxable-person"},"url":"https://euroref.dev/v1/ee/vat-registration-threshold"},{"id":"minimum-wage","name":"National minimum wage","description":"Estonia's statutory national minimum wage (tootasu alammaar), set by Government regulation.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-04-01","source":{"name":"Government regulation 'Tootasu alammaara kehtestamine' (adopted 2026-03-19), Riigi Teataja; Ministry of Economic Affairs announcement","url":"https://www.riigiteataja.ee/akt/124032026005"},"url":"https://euroref.dev/v1/ee/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Estonian public holidays (puhad) under the Public Holidays and Days of National Importance Act.","free":true,"stale":false,"last_confirmed":"2026-09-10","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Puhade ja tahtpaevade seadus (Public Holidays and Days of National Importance Act), Riigi Teataja; cross-checked against eesti.ee","url":"https://www.riigiteataja.ee/akt/PTS"},"url":"https://euroref.dev/v1/ee/public-holidays"},{"id":"cpi","name":"Consumer price index (annual inflation)","description":"Annual change in Estonia's national consumer price index, from Statistics Estonia.","free":false,"stale":false,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Statistics Estonia — consumer price index, June 2026 (index 323.4, base 1997=100)","url":"https://stat.ee/en/find-statistics/statistics-theme/finance/prices/consumer-price-index"},"url":"https://euroref.dev/v1/ee/cpi"},{"id":"corporate-tax","name":"Corporate income tax (distributed-profit model)","description":"Estonia taxes corporate profits only on distribution: retained/reinvested profits bear 0%; distributions are taxed at 22/78 of the net amount (22% of the gross).","free":false,"stale":false,"last_confirmed":"2026-09-10","confidence":"primary","effective_from":"2025-01-01","source":{"name":"Estonian Tax and Customs Board (EMTA) — tax rates: distributed-profit rate 22/78; 'the lower tax rate of 14/86 was abolished' from 2025-01-01","url":"https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates"},"url":"https://euroref.dev/v1/ee/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Estonia levies on payments to non-residents - royalties, and (exceptionally) interest - and the distribution-level treatment of dividends, each at its domestic statutory rate before any double-tax agreement relief. Administered by the Estonian Tax and Customs Board (EMTA).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2025-01-01","source":{"name":"Estonian Tax and Customs Board (EMTA), 'Taxation of non-resident's Estonian income' and 'Taxation of dividends': 'The rate of income tax to be withheld on royalties is 10%'; 'Starting from 2025, dividends are only taxed at the company level in Estonia with income tax at the rate of 22/78'; 'the tax relief for regularly paid dividends and the lower income tax rate of 14/86 on dividends, and the 7% rate of withheld income tax on dividends paid to natural persons no longer apply in Estonia'","url":"https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/taxation-non-residents-estonian"},"url":"https://euroref.dev/v1/ee/withholding-tax"},{"id":"income-tax","name":"Personal income tax","description":"Estonia's flat personal income tax with a uniform basic exemption.","free":false,"stale":false,"last_confirmed":"2026-09-10","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Estonian Tax and Customs Board (EMTA) — tax rates and basic exemption calculation","url":"https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates"},"url":"https://euroref.dev/v1/ee/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Estonia (EE): employee and employer shares of each statutory branch, with the monthly minimum obligation and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Sotsiaalmaksuseadus — social tax at 33 per cent of the taxable amount, payable by the employer, allocated 20 percentage points to state pension insurance and 13 to health insurance, with a monthly minimum obligation computed on the kuumäär; Töötuskindlustuse seadus and the annual Government of the Republic regulation fixing the rates — 1,6 per cent employee and 0,8 per cent employer for 2026; Kogumispensionide seadus — second-pillar contribution with a member-chosen rate of 2, 4 or 6 per cent since 1 January 2025 and a 4 per cent state addition financed from the social tax; Maksu- ja Tolliamet, 'Maksumuudatused 2026. aastal' — social tax 33 per cent, kuumäär 886 euro giving a minimum monthly obligation of 292,38 euro, unemployment insurance 1,6 per cent employee and 0,8 per cent employer, funded pension rates 2, 4 or 6 per cent, income tax 22 per cent with a uniform basic exemption of 700 euro per month (776 euro for pensioners), and no 2 per cent security tax on wages or pensions; Majandus- ja Kommunikatsiooniministeerium — töötasu alammäär rising to 946 euro per month and 5,67 euro per hour from 1 April 2026, from 886 euro per month","url":"https://www.emta.ee/uudised/maksumuudatused-2026"},"url":"https://euroref.dev/v1/ee/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/ee/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/ee/late-payment-interest"},{"id":"statutory-interest","name":"Statutory default interest (viivis)","description":"Estonia's statutory default interest under Võlaõigusseadus § 113(1): the § 94 interest rate — the last ECB main refinancing rate before 1 January or 1 July — plus eight per cent a year, giving 10.40% from 1 July 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Võlaõigusseadus § 113 lg 1: 'Viivise määraks loetakse käesoleva seaduse §-s 94 sätestatud intressimäär, millele lisandub kaheksa protsenti aastas'; § 94 lg 1: 'intressimääraks poolaasta kaupa Euroopa Keskpanga põhirefinantseerimisoperatsioonidele kohaldatav viimane intressimäär enne iga aasta 1. jaanuari ja 1. juulit'; Eesti Pank publishes that rate at 2,40% alates 1. juuli 2026 (2,15% alates 1. jaanuar 2026)","url":"https://www.eestipank.ee/volasuhete-intressimaar"},"url":"https://euroref.dev/v1/ee/statutory-interest"}]},{"country":"ES","name":"Spain","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area's operative policy rate, applicable to Spain as a Eurosystem member. Spain has no independent national policy rate; Banco de España implements ECB decisions.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"ECB Governing Council monetary policy decisions of 11 June 2026 (rates raised by 25bp with effect from 17 June 2026); rate history table 'Key ECB interest rates'","url":"https://www.ecb.europa.eu/press/pr/date/2026/html/ecb.mp260611~4d41bd5e83.en.html"},"url":"https://euroref.dev/v1/es/policy-rate"},{"id":"vat","name":"Value added tax (IVA) — standard rate","description":"Impuesto sobre el Valor Añadido standard rate applicable in mainland Spain and the Balearic Islands.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2012-09-01","source":{"name":"Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido, art. 90.Uno (rate set to 21% by Real Decreto-ley 20/2012, de 13 de julio, art. 23); AEAT Sede Electrónica 'Tipos impositivos de IVA' and AEAT 'Tipos impositivos en el IVA 2026' (PDF, updated 26/02/2026)","url":"https://sede.agenciatributaria.gob.es/Sede/iva/calculo-iva-repercutido-clientes/tipos-impositivos-iva.html"},"url":"https://euroref.dev/v1/es/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Spain, 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":"2026-09-11","confidence":"primary","effective_from":null,"source":{"name":"BOE consolidated text of Ley 37/1992 (accessed this session), art. 164.Uno: 'los sujetos pasivos del Impuesto estarán obligados ... a: 1.º) Presentar declaraciones relativas al comienzo, modificación y cese de las actividades que determinen su sujeción al Impuesto.' A full-text search of the consolidation finds 'franquicia' only in travellers'-allowance and other-Member-State contexts — no domestic franchise regime exists","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"},"url":"https://euroref.dev/v1/es/vat-registration-threshold"},{"id":"minimum-wage","name":"Minimum wage (Salario Mínimo Interprofesional, SMI)","description":"National statutory minimum wage fixed annually by Real Decreto, expressed in 14 payments per year.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Real Decreto 126/2026, de 18 de febrero, por el que se fija el salario mínimo interprofesional para 2026 (BOE-A-2026-3815, BOE núm. 44 of 19 February 2026), arts. 1 and 3","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2026-3815"},"url":"https://euroref.dev/v1/es/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory labour holidays (fiestas laborales) of national scope for calendar year 2026, with Sunday-transfer rules applied.","free":true,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Resolución de 17 de octubre de 2025, de la Dirección General de Trabajo, por la que se publica la relación de fiestas laborales para el año 2026 (BOE-A-2025-21667, BOE núm. 259 of 28 October 2025); statutory basis art. 37.2 Estatuto de los Trabajadores (Real Decreto Legislativo 2/2015) and Real Decreto 2001/1983","url":"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2025-21667"},"url":"https://euroref.dev/v1/es/public-holidays"},{"id":"cpi","name":"Consumer price index (IPC) — annual inflation rate","description":"Headline year-on-year change in the Índice de Precios de Consumo published monthly by the Instituto Nacional de Estadística.","free":false,"stale":false,"last_confirmed":"2026-08-29","confidence":"primary","effective_from":"2026-08-01","source":{"name":"INE, Nota de prensa — Indicador adelantado del Índice de Precios de Consumo (IPC). Indicador adelantado del Índice de Precios de Consumo Armonizado (IPCA). Agosto 2026 (published 28 August 2026)","url":"https://www.ine.es/dyngs/Prensa/adIPC0826.htm"},"url":"https://euroref.dev/v1/es/cpi"},{"id":"corporate-tax","name":"Corporate income tax (Impuesto sobre Sociedades) — general rate","description":"General statutory nominal rate of Spanish corporate income tax.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2016-01-01","source":{"name":"Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, art. 29.1 (general rate 25% from tax periods beginning 1 Jan 2016); rate schedule for periods beginning in 2024/2025/2026 per art. 29 and Disposición Transitoria 44ª LIS as introduced by Ley 7/2024, de 20 de diciembre; AEAT Sede Electrónica 'Impuesto sobre Sociedades — Tipo impositivo'","url":"https://sede.agenciatributaria.gob.es/Sede/impuesto-sobre-sociedades/que-base-imponible-se-determina-sociedades/tipo-impositivo.html"},"url":"https://euroref.dev/v1/es/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The taxes Spain levies at source on Spanish-source income paid to non-residents without a permanent establishment - dividends, interest and royalties - each at its domestic statutory rate under the Non-Resident Income Tax (IRNR) before any double-tax treaty relief. Governed by the consolidated IRNR law (TRLIRNR, Real Decreto Legislativo 5/2004) and administered by the Agencia Tributaria.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2015-01-01","source":{"name":"Real Decreto Legislativo 5/2004 (TRLIRNR), articulo 25.1 (texto consolidado BOE): 'a) Con caracter general el 24 por 100. No obstante, el tipo de gravamen sera el 19 por ciento cuando se trate de contribuyentes residentes en otro Estado miembro de la Union Europea o del Espacio Economico Europeo con el que exista un efectivo intercambio de informacion tributaria' ('As a general rule, 24 per cent. However, the rate shall be 19 per cent for taxpayers resident in another EU Member State or in an EEA State with effective exchange of tax information'); 'f) El 19 por ciento cuando se trate de: 1.o Dividendos... 2.o Intereses...' ('19 per cent in the case of: 1. Dividends... 2. Interest...')","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527"},"url":"https://euroref.dev/v1/es/withholding-tax"},{"id":"income-tax","name":"Personal income tax (IRPF) — general state scale","description":"State (estatal) tranche of the general progressive scale on the base liquidable general, art. 63.1.1º Ley 35/2006.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2021-01-01","source":{"name":"Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, art. 63.1.1º (escala general estatal; top 24.50% bracket over 300,000 EUR added by Ley 11/2020 de PGE 2021 with effect from 1 January 2021); AEAT Manual práctico Renta, capítulo 15, 'Gravamen estatal'","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-estatal.html"},"url":"https://euroref.dev/v1/es/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Spain (ES): 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":"Orden PJC/297/2026, de 30 de marzo, por la que se desarrollan las normas legales de cotización a la Seguridad Social, desempleo, protección por cese de actividad, Fondo de Garantía Salarial y formación profesional para el ejercicio 2026 (BOE-A-2026-7296), arts. 2, 3, 4, 5, 16, 17, 28, 32, 33 and 39; Real Decreto-ley 3/2026, de 3 de febrero, art. 3 and disposición final 1.3 (BOE-A-2026-2548), which fixes the 5.101,20 € ceiling, the 0,90 % MEI and the solidarity bands and inserts the AT/EP premium tariff; Real Decreto Legislativo 8/2015 (texto refundido de la LGSS), arts. 19, 19 bis, 127 bis, 147, 152, disposición adicional sexagésima primera, disposiciones transitorias trigésima octava, cuadragésima segunda and cuadragésima tercera; art. 122 de la Ley 31/2022 (PGE 2023), prorrogado, which is the underlying source of the contribution RATES; Real Decreto 126/2026, de 18 de febrero (SMI 2026, BOE-A-2026-3815); Ley 35/2006 del IRPF, art. 19.2.a) for deductibility.","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296"},"url":"https://euroref.dev/v1/es/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/es/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/es/late-payment-interest"},{"id":"statutory-interest","name":"Statutory legal interest (interés legal del dinero)","description":"Spain's general legal interest rate on money obligations, fixed by the annual Ley de Presupuestos Generales del Estado under Ley 24/1984 art. 1 and applied by Código Civil art. 1108 — 3.25% per annum, carried into 2026 by budget prorogation.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2023-01-01","source":{"name":"Ley 31/2022, de 23 de diciembre, de Presupuestos Generales del Estado para el año 2023, disposición adicional cuadragésima segunda, apartado Uno: 'De conformidad con lo dispuesto en el artículo 1 de la Ley 24/1984, de 29 de junio, sobre modificación del tipo de interés legal del dinero, este queda establecido en el 3,25 por ciento hasta el 31 de diciembre del año 2023' — carried forward for 2024, 2025 and 2026 by prorogation of the 2023 budget under art. 134.4 of the Constitución Española; Banco de España's official table lists 3.25% for 2023, 2024, 2025 and 2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2022-22128"},"url":"https://euroref.dev/v1/es/statutory-interest"}]},{"country":"EU","name":"Euro Area","currency":"EUR","series":[{"id":"fx-reference","name":"ECB euro foreign exchange reference rates","description":"Euro foreign exchange reference rates published by the European Central Bank once per TARGET working day, usually around 16:00 CET, based on the daily concertation procedure between central banks. Quoted as units of currency per 1 euro. The ECB publishes these for information purposes only; they are reference fixes, not tradable quotes.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-09-11","source":{"name":"European Central Bank — Euro foreign exchange reference rates, fix of 2026-09-11","url":"https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml"},"url":"https://euroref.dev/v1/eu/fx-reference"}]},{"country":"FI","name":"Finland","currency":"EUR","series":[{"id":"policy-rate","name":"Policy Rate (ECB Deposit Facility Rate)","description":"The euro-area policy rate applicable to Finland: the ECB deposit facility rate, the Governing Council's primary policy signal since the March 2024 operational framework review.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Monetary policy decisions of the Governing Council, 11 June 2026 (press release ecb.mp260611); Key ECB interest rates statistical table","url":"https://www.ecb.europa.eu/press/pr/date/2026/html/ecb.mp260611~4d41bd5e83.en.html"},"url":"https://euroref.dev/v1/fi/policy-rate"},{"id":"vat","name":"Value Added Tax (Arvonlisävero / ALV)","description":"Finnish standard rate of arvonlisävero (value added tax) under the Arvonlisäverolaki, administered by Verohallinto (the Finnish Tax Administration).","free":false,"stale":false,"last_confirmed":"2026-09-09","confidence":"primary","effective_from":"2024-09-01","source":{"name":"Verohallinto (Finnish Tax Administration), 'Rates of VAT' and 'The changes to VAT rates': 'The standard rate of VAT rose to 25.5% as of 1 September 2024'; statutory basis Arvonlisäverolaki (1501/1993) Section 84","url":"https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/"},"url":"https://euroref.dev/v1/fi/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Finland, 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":"2025-01-01","source":{"name":"Finlex, consolidated AVL 1501/1993, 3 § (version 448/2024): 'Myyjä ei ole verovelvollinen, jos kuluvan kalenterivuoden ja sitä edeltäneen kalenterivuoden liikevaihto on enintään 20 000 euroa, ellei häntä ole oman ilmoituksensa perusteella merkitty verovelvolliseksi.' Vero.fi confirms: 'must register for VAT starting from the date when the turnover exceeds the threshold'","url":"https://www.finlex.fi/fi/laki/ajantasa/1993/19931501"},"url":"https://euroref.dev/v1/fi/vat-registration-threshold"},{"id":"minimum-wage","name":"Statutory Minimum Wage (none - set by collective agreement)","description":"Finland has no statutory national minimum wage; pay floors are set sector-by-sector through generally binding collective agreements (yleissitova työehtosopimus) under the Employment Contracts Act.","free":false,"stale":false,"last_confirmed":"2026-09-09","confidence":"primary","effective_from":null,"source":{"name":"Työsuojeluhallinto (Occupational Safety and Health Administration, tyosuojelu.fi), 'Pay': 'There is no legislation on minimum pay in Finland ... the minimum terms of an employment relationship are determined by a generally applicable [universally binding] collective agreement'; statutory framework Työsopimuslaki (Employment Contracts Act, 55/2001) Chapter 2 Section 7 (generally binding collective agreements) and Section 10 (reasonable pay where no agreement applies)","url":"https://tyosuojelu.fi/en/employment-relationship/pay"},"url":"https://euroref.dev/v1/fi/minimum-wage"},{"id":"public-holidays","name":"Public Holidays","description":"Statutory nationwide public holidays (pyhäpäivät) observed in Finland for calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-08-07","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Kirkkolaki (652/2023) 1 luku 6 § — kirkolliset juhlapäivät: joulupäivä, toinen joulupäivä, uudenvuodenpäivä, loppiainen, pitkäperjantai, pääsiäispäivä, toinen pääsiäispäivä, helatorstai, helluntai, juhannuspäivä ja pyhäinpäivä; plus Laki Suomen itsenäisyyden juhlapäivästä (388/1937) and Laki vapunpäivän järjestämisestä työntekijäin vapaapäiväksi eräissä tapauksissa (272/1944). Consolidated text via Finlex open data (Ministry of Justice)","url":"https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute-consolidated/2023/652/fin@"},"url":"https://euroref.dev/v1/fi/public-holidays"},{"id":"cpi","name":"Consumer Price Inflation (Kuluttajahintaindeksi, year-on-year)","description":"Finnish national consumer price index (kuluttajahintaindeksi, KHI) headline inflation rate, year-on-year change, published monthly by Tilastokeskus (Statistics Finland).","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Tilastokeskus (Statistics Finland), Consumer price index, June 2026 release of 14 July 2026: 'Inflation 2.1%' year-on-year; national kuluttajahintaindeksi, base year 2025=100, index point figure 101.89","url":"https://stat.fi/en/statistics/khi"},"url":"https://euroref.dev/v1/fi/cpi"},{"id":"corporate-tax","name":"Corporate Income Tax (Yhteisövero)","description":"Finnish statutory corporate income tax rate on the taxable income of corporations (yhteisö) under the Tuloverolaki, administered by Verohallinto.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2014-01-01","source":{"name":"Verohallinto (Finnish Tax Administration), 'Your tax handbook in Finland': 'Finland has one of the most competitive corporate tax rate in the EU and OECD: 20%'; statutory basis Tuloverolaki (Income Tax Act, 1535/1992) Section 124(2)","url":"https://www.vero.fi/en/businesses-and-corporations/business-operations/foreign-business-in-finland/your-tax-handbook-in-finland/"},"url":"https://euroref.dev/v1/fi/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The final taxes-at-source (lähdevero) Finland levies on payments to non-residents - dividends and royalties at recipient-dependent rates, interest generally exempt - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Finnish Tax Administration (Verohallinto) under the Act on the Taxation of Non-residents' Income (627/1978).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Verohallinto (vero.fi), guidance 'Withholding tax at source on dividends, interest and royalties, and the payor's obligations' (Act on the Taxation of Nonresidents' Income 627/1978, section 7): '20 % when the beneficiary is a corporate entity'; '30 % when the beneficiary is other than a corporate entity'; '35 % on dividend paid to nominee registered shares, if it or an Authorised Intermediary cannot report information on the nonresident dividend beneficiary'","url":"https://www.vero.fi/en/detailed-guidance/guidance/108027/withholding-tax-at-source-on-dividends-interest-and-royalties-and-the-payors-obligations/"},"url":"https://euroref.dev/v1/fi/withholding-tax"},{"id":"income-tax","name":"Personal Income Tax (Ansiotulon valtion tulovero)","description":"Progressive NATIONAL (state) income tax scale on earned income (ansiotulo) for 2026 under the annual income-tax-scale Act; municipal income tax is levied separately and additionally (see notes).","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Laki vuoden 2026 tuloveroasteikosta (Act on the 2026 income tax scale), 1140/2025, Finlex - progressive state income tax scale (valtion tuloveroasteikko) for tax year 2026; tax at each lower limit (euros): 0 / 2,780.80 / 4,794.80 / 7,063.55 / 11,053.55","url":"https://www.finlex.fi/en/legislation/2025/1140"},"url":"https://euroref.dev/v1/fi/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Finland (FI): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Työntekijän eläkelaki (395/2006); Sairausvakuutuslaki (1224/2004) and the annual government decrees confirming the health insurance contributions for 2026; Laki työttömyysetuuksien rahoituksesta (555/1998) and the 2026 unemployment insurance contribution Act; Työtapaturma- ja ammattitautilaki (459/2015); Eläketurvakeskus (ETK), Työeläkemaksut vuonna 2026 (TyEL total 24,4 %, employer average 17,10 %, employee 7,30 % for all age groups, end of the 2017–2025 age-graduated transition); Sosiaali- ja terveysministeriö press releases on the 2026 unemployment and health insurance contributions; Työllisyysrahasto, confirmed 2026 unemployment insurance contributions; Verohallinto guidance on the insured person's health insurance contribution (päivärahamaksu 0,88 % with the EUR 17.255 income threshold, sairaanhoitomaksu 1,10 % on earned income and 1,49 % on pension and benefit income, employer's health insurance contribution 1,91 %); Tapaturmavakuutuskeskus (TVK) published 2026 market averages for accident insurance (0,51 %) and group life insurance (0,06 %)","url":"https://www.etk.fi/ajankohtaista/tyoelakemaksut-vuonna-2026/"},"url":"https://euroref.dev/v1/fi/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/fi/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/fi/late-payment-interest"},{"id":"statutory-interest","name":"Statutory default interest (viivästyskorko)","description":"Finland's general statutory default interest under korkolaki 4 §: the reference rate fixed for each half-year under 12 § plus seven percentage points — 9.5% per annum for 1 July to 31 December 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Suomen Pankki (Bank of Finland) announcement: 'Korkolain (633/1982) 12 §:n mukainen viitekorko ajanjaksona 1.7.–31.12.2026 on 2,5 %. Viivästyskorko tänä ajanjaksona on 9,5 % vuodessa (viitekorko lisättynä korkolain 4 §:n mukaisella 7 prosenttiyksikön lisäkorolla)'; korkolaki 12 §: 'Viitekorko on Euroopan keskuspankin viimeisimpään perusrahoitusoperaatioon ennen kunkin puolivuotiskauden ensimmäistä kalenteripäivää soveltama korko pyöristettynä ylöspäin lähimpään seuraavaan puoleen prosenttiyksikköön'","url":"https://www.sttinfo.fi/tiedote/72173203/korkolain-mukainen-viitekorko-ja-viivastyskorot-17-31122026?publisherId=1865&lang=fi"},"url":"https://euroref.dev/v1/fi/statutory-interest"}]},{"country":"FR","name":"France","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate (ECB deposit facility rate)","description":"France has no national policy rate. Monetary policy for France is set by the ECB Governing Council for the whole euro area; the deposit facility rate (DFR) is the ECB's primary steering rate since the March 2024 operational framework review.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Monetary policy decisions, press release of 11 June 2026 (rates on the deposit facility, main refinancing operations and marginal lending facility raised by 25 bp to 2.25%, 2.40% and 2.65% with effect from 17 June 2026); cross-checked against the ECB 'Key ECB interest rates' statistical table, which shows 17 Jun. 2026 = 2.25% as the latest row","url":"https://www.ecb.europa.eu/press/pr/date/2026/html/ecb.mp260611~4d41bd5e83.en.html"},"url":"https://euroref.dev/v1/fr/policy-rate"},{"id":"vat","name":"Value added tax (TVA) — standard rate","description":"Taxe sur la valeur ajoutée, the French VAT. The standard rate is set by article 278 of the Code général des impôts and applies by default to every taxable supply for which no other rate is expressly provided.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2014-01-01","source":{"name":"Code général des impôts, article 278 (taux normal), as amended by loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012, art. 68 — applicable to operations whose fait générateur occurs on or after 1 January 2014; Légifrance consolidated section 'A : Taux normal (Article 278)'","url":"https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191854"},"vat_bands_available":["reduced-10","reduced-5-5","super-reduced"],"url":"https://euroref.dev/v1/fr/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in France, 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":"2025-03-01","source":{"name":"Légifrance, CGI art. 293 B (en vigueur du 01/03/2025 au 01/01/2027, 'Modifié par LOI n°2025-1044 du 3 novembre 2025 - art. 1'): thresholds 85 000 EUR (année civile précédente) / 93 500 EUR (année en cours) for total national turnover and 37 500 / 41 250 EUR for other services; 'Lorsque l'un des plafonds de chiffre d'affaires prévus aux I ou I bis ... pour les opérations de l'année en cours est dépassé, la franchise cesse de s'appliquer pour les opérations intervenant à compter de la date du dépassement'","url":"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006162567/"},"url":"https://euroref.dev/v1/fr/vat-registration-threshold"},{"id":"minimum-wage","name":"Statutory minimum wage (SMIC horaire brut)","description":"Salaire minimum interprofessionnel de croissance — the national gross hourly wage floor under articles L3231-1 et seq. of the Code du travail. Applies to all private-sector employees aged 18 and over, whatever the sector.","free":false,"stale":false,"last_confirmed":"2026-09-05","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Arrêté du 22 mai 2026 relatif au relèvement du salaire minimum de croissance, JORF du 24 mai 2026 (Légifrance identifier JORFTEXT000054126589)","url":"https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000054126589"},"url":"https://euroref.dev/v1/fr/minimum-wage"},{"id":"public-holidays","name":"Public holidays (jours fériés)","description":"The eleven statutory national public holidays (jours fériés légaux) listed in article L3133-1 of the Code du travail, for calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Code du travail, articles L3133-1 à L3133-3 (liste des fêtes légales); official calendar published by Service-Public.fr (DILA), 'Quels sont les jours fériés ?'","url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2405"},"url":"https://euroref.dev/v1/fr/public-holidays"},{"id":"cpi","name":"Consumer price inflation (IPC, year-on-year)","description":"Indice des prix à la consommation, ensemble des ménages, France entière (métropole + DOM hors Mayotte), headline year-on-year change, published monthly by INSEE.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-07-01","source":{"name":"INSEE Informations rapides No. 194, Consumer price index — final results, July 2026. IPC all-items YoY +2.1% (June +1.8%). Index 102.68. HICP +2.4%. French original: https://www.insee.fr/fr/statistiques/9036122 . This is the final (not the provisional No. 188 flash).","url":"https://www.insee.fr/en/statistiques/9036124"},"url":"https://euroref.dev/v1/fr/cpi"},{"id":"corporate-tax","name":"Corporate income tax (impôt sur les sociétés) — standard rate","description":"Impôt sur les sociétés (IS), the standard national corporate income tax rate on taxable profits, under article 219-I of the Code général des impôts.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2022-01-01","source":{"name":"Code général des impôts, art. 219-I (taux normal de l'impôt sur les sociétés), final step of the rate-reduction trajectory set by loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, art. 84; current application confirmed by Service-Public Entreprendre, fiche F23575 « Impôt sur les sociétés (IS) : taux, déclaration, paiement », page updated 17 February 2026","url":"https://entreprendre.service-public.gouv.fr/vosdroits/F23575"},"url":"https://euroref.dev/v1/fr/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes France levies on payments to persons not fiscally domiciled or established in France - dividends and other distributed income, interest, and royalties/services - each at its domestic statutory rate under the Code général des impôts (CGI), before any tax-treaty or EU-directive relief. Administered by the Direction générale des Finances publiques (DGFiP).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2022-01-01","source":{"name":"Code général des impôts on Légifrance: art. 119 bis 2 (retenue à la source on distributed income to non-residents, rate fixed by art. 187), art. 187 (rates: taux prévu au deuxième alinéa du I de l'article 219 for legal persons; 12,8 % for individuals; 75 % non-cooperative states), art. 219 I al. 2 ('le taux normal de l'impôt est fixé à 25 %'), art. 125 A III (interest: prélèvement confined to non-cooperative-state payments at 75 %), art. 182 B (royalties/services: rate of art. 219 I al. 2)","url":"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041467742/"},"url":"https://euroref.dev/v1/fr/withholding-tax"},{"id":"income-tax","name":"Personal income tax (impôt sur le revenu) — barème progressif","description":"The progressive personal income tax scale (barème progressif) applied in 2026 to 2025 income, under article 197-I-1 of the Code général des impôts as indexed by the loi de finances pour 2026.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Loi n° 2026-103 du 19 février 2026 de finances pour 2026, art. 4 (I-A et B) — indexation of the barème and associated thresholds by +0.9%; scale published at Service-Public.fr fiche F1419 « Quel est le barème de l'impôt sur le revenu ? » and BOFiP actualité ACTU-2026-00022","url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F1419"},"url":"https://euroref.dev/v1/fr/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in France (FR): 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":"Code de la sécurité sociale art. D. 242-3 (maladie 13 % employeur; al. 2: 5,50 % salarié pour les personnes de l'art. L. 131-9) — read verbatim on Légifrance. CSS art. L. 131-9 (taux particuliers, personnes ne remplissant pas les conditions de résidence de l'art. L. 136-1) — read verbatim. CSS art. D. 242-4, modifié par décret n° 2025-1446 du 31 décembre 2025, en vigueur 1er janvier 2026 (vieillesse: 8,55 / 6,90 plafonnée; 2,11 / 0,40 déplafonnée) — read verbatim. CSS art. D. 241-3-1, modifié par décret n° 2025-887 du 4 septembre 2025 (allocations familiales 5,25 %, taux réduit supprimé). Décret n° 2025-887 du 4 septembre 2025 art. 1 — abroge CSS art. D. 241-1-2 et D. 241-3-2 (suppression des taux réduits maladie et AF) et réécrit D. 241-7 (RGDU) — read on Légifrance. CSS art. L. 136-1 (assujettissement à la CSG: domicile fiscal en France ET prise en charge par un régime obligatoire français d'assurance maladie, conditions cumulatives) — read verbatim. CSS art. L. 136-8 I, 1° (CSG 9,2 % sur les revenus d'activité), version en vigueur au 27 juin 2026 (loi n° 2026-534 du 25 juin 2026 art. 65) — read verbatim. CSS art. L. 136-2 (assiette, abattement 1,75 % plafonné à 4 PASS). CGI art. 154 quinquies I (CSG déductible à hauteur de 6,8 points), version en vigueur au 27 juin 2026 — read verbatim. Ordonnance n° 96-50 du 24 janvier 1996, art. 14 (institution de la CRDS sur les revenus d'activité, assujettis = personnes désignées à l'art. L. 136-1) et art. 19 (\"Le taux des contributions instituées par les articles 14 à 17 est fixé à 0,5 %\") — both read verbatim. Arrêté du 22 décembre 2025 portant fixation du plafond de la sécurité sociale pour 2026, NOR CPPS2536168A, art. 1 (valeur mensuelle 4 005 €, valeur journalière 220 €) — read verbatim on Légifrance (JORFTEXT000053143451). ANI du 17 novembre 2017 relatif au régime AGIRC-ARRCO: art. 32 (définition des tranches 1 et 2), art. 34 (taux de cotisations), art. 35 (taux de calcul des points 6,20 % T1 / 17 % T2), art. 36 (pourcentage d'appel fixé à 127 %, taux appelés arrondis au centième), art. 37 (contributions d'équilibre: CEG 2,15 % T1 et 2,70 % T2; CET 0,35 % sur T1+T2 pour les participants dont la rémunération excède le plafond), art. 38 (répartition 60 % employeur / 40 % salarié) — arts. 35, 36, 37 and 38 read verbatim on Légifrance (KALITEXT000036731682). Barème Agirc-Arrco 2026 (Fédération Agirc-Arrco), date d'application 1er janvier 2026. CASF art. L. 14-10-4 (CSA 0,30 %). CSS art. L. 242-5 et R. 242-6-1 et s. (AT/MP). CSS art. L. 834-1 (Fnal). CSS art. L. 242-13 (régime local Alsace-Moselle); décision du conseil d'administration de l'Instance de gestion du régime local réuni le 19 décembre 2025 maintenant la cotisation à 1,30 % pour 2026 (regime-local.fr). CSS art. L. 911-7 et D. 911-1 (complémentaire santé). Code du travail art. L. 2135-9 et L. 2135-10 (dialogue social), L. 3253-6 et L. 3253-18 (AGS), L. 5422-9 et L. 5422-12 (chômage), L. 6131-1 (formation). Décision du conseil d'administration de l'AGS du 23 juin 2026 maintenant le taux à 0,25 % au 1er juillet 2026 (ags-garantie-salaires.org). Convention d'assurance chômage du 15 novembre 2024, agréée par arrêté du 19 décembre 2024; taux ramené à 4,00 % au 1er mai 2025 (Unédic). CGCT art. L. 2333-64 et s. et L. 2531-2 (versement mobilité). Décret n° 2026-509 du 12 juin 2026 (gel du paramètre SMIC de la RGDU à 12,02 €/h pour 2026). Urssaf, \"Taux de cotisations — Secteur privé\", mis à jour le 01/01/2026.","url":"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036679615"},"url":"https://euroref.dev/v1/fr/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/fr/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/fr/late-payment-interest"},{"id":"statutory-interest","name":"Legal interest rate (taux de l'intérêt légal)","description":"France's legal interest rate under Code monétaire et financier art. L. 313-2: two rates fixed by arrêté each half-year according to the creditor's status — 2.75% where the creditor is a professional and 6.84% where the creditor is an individual acting outside a professional capacity, both from 1 July 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Arrêté du 26 juin 2026 relatif à la fixation du taux de l'intérêt légal (JORF n° 0151 du 30 juin 2026), art. 1: le taux de l'intérêt légal est fixé 'pour les créances des personnes physiques n'agissant pas pour des besoins professionnels : à 6,84 %' et 'pour tous les autres cas : à 2,75 %', applicable au second semestre 2026; pris pour l'application des articles L. 313-2 et D. 313-1-A du code monétaire et financier","url":"https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000054341315"},"url":"https://euroref.dev/v1/fr/statutory-interest"}]},{"country":"GB","name":"United Kingdom","currency":"GBP","series":[{"id":"policy-rate","name":"Bank of England Bank Rate","description":"The official interest rate set by the Bank of England's Monetary Policy Committee (MPC); the rate paid on commercial banks' reserve balances at the Bank and the anchor for UK sterling money-market rates.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-07-29","source":{"name":"VALUE UNCHANGED from June land (still 3.75%). Citation only: replace June minutes URL with July 2026 Monetary Policy Summary and Minutes (published 30 July 2026). PDF: https://www.bankofengland.co.uk/-/media/boe/files/monetary-policy-summary-and-minutes/2026/monetary-policy-summary-and-minutes-july-2026.pdf . Vote 6–3 hold; three members preferred 4%.","url":"https://www.bankofengland.co.uk/monetary-policy-summary-and-minutes/2026/july-2026"},"url":"https://euroref.dev/v1/gb/policy-rate"},{"id":"vat","name":"Value Added Tax (standard rate)","description":"UK standard rate of VAT charged on taxable supplies of goods and services, administered by HM Revenue & Customs.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2011-01-04","source":{"name":"Value Added Tax Act 1994, section 2(1), as amended by the Finance (No. 2) Act 2010, section 3 (rate substituted with effect from 4 January 2011)","url":"https://www.legislation.gov.uk/ukpga/1994/23/section/2"},"vat_bands_available":["reduced","zero"],"url":"https://euroref.dev/v1/gb/vat"},{"id":"minimum-wage","name":"National Living Wage (statutory minimum, age 21+)","description":"Statutory hourly minimum wage floor. The National Living Wage applies to workers aged 21 and over; lower National Minimum Wage rates apply to younger workers and to eligible apprentices. Revised every 1 April.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-04-01","source":{"name":"The National Minimum Wage (Amendment) Regulations 2026 (S.I. 2026/357), amending the National Minimum Wage Regulations 2015 (S.I. 2015/621), made and in force 1 April 2026","url":"https://www.legislation.gov.uk/uksi/2026/357/made"},"url":"https://euroref.dev/v1/gb/minimum-wage"},{"id":"public-holidays","name":"Bank and public holidays 2026","description":"Statutory bank holidays for calendar year 2026. Served list is England and Wales; Scotland and Northern Ireland have partly different schedules, detailed in notes.","free":true,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"GOV.UK official bank holidays list (machine-readable feed), maintained by the Government Digital Service under the Banking and Financial Dealings Act 1971; Good Friday and Christmas Day are common-law/customary holidays in England and Wales rather than Schedule 1 bank holidays","url":"https://www.gov.uk/bank-holidays.json"},"url":"https://euroref.dev/v1/gb/public-holidays"},{"id":"cpi","name":"Consumer Prices Index, annual inflation rate","description":"Headline CPI 12-month inflation rate published monthly by the Office for National Statistics; the measure against which the Government's 2% inflation target for the MPC is defined.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-07-01","source":{"name":"ONS statistical bulletin Consumer price inflation, UK: July 2026 (released 19 August 2026). Use CPI all-items 12-month rate 2.9%, not CPIH 3.1%. Next release 16 September 2026 (August). PDF: https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/july2026/pdf","url":"https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/july2026"},"url":"https://euroref.dev/v1/gb/cpi"},{"id":"corporate-tax","name":"Corporation Tax (main rate)","description":"UK Corporation Tax main rate on company profits, charged for financial years beginning 1 April.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2023-04-01","source":{"name":"Corporation Tax Act 2010, sections 3 and 18A-18N (small profits rate and marginal relief), as inserted/amended by Finance Act 2021 section 6 and Schedule 1; main rate 25% charged for financial year 2023 onwards and confirmed for FY2026 by successive Finance Acts","url":"https://www.gov.uk/corporation-tax-rates"},"url":"https://euroref.dev/v1/gb/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The income tax the United Kingdom requires payers to deduct at source from payments to non-residents - yearly interest and intellectual-property royalties at the basic rate, and dividends at nil because no deduction-at-source duty extends to them - each at its domestic statutory rate before any double-tax treaty relief. Administered by HMRC under the Income Tax Act 2007, Part 15.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":null,"source":{"name":"Income Tax Act 2007, Part 15 (Deduction of income tax at source): s.874 - 'The person by or through whom the payment is made must, on making the payment, deduct from it a sum representing income tax on it'; s.906(5) - 'The person by or through whom the payment is made must, on making it, deduct from it a sum representing income tax on it at the basic rate in force for the tax year.' No provision of Part 15 imposes a duty to deduct from company dividends.","url":"https://www.legislation.gov.uk/ukpga/2007/3/part/15"},"url":"https://euroref.dev/v1/gb/withholding-tax"},{"id":"income-tax","name":"Income Tax bands (England, Wales and Northern Ireland)","description":"Personal income tax rate bands on non-savings, non-dividend income for tax year 2026-27, expressed on total taxable income before the personal allowance is deducted.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2026-04-06","source":{"name":"HMRC / GOV.UK, 'Income Tax rates and Personal Allowances' and 'Rates and thresholds for employers 2026 to 2027'; statutory basis Income Tax Act 2007 sections 6-10 and 35 (personal allowance) and 55B (taper), rates and limits set annually by Finance Act; corroborated by House of Commons Library briefing CBP-10618 'Direct taxes: rates and allowances for 2026/27'","url":"https://www.gov.uk/income-tax-rates"},"url":"https://euroref.dev/v1/gb/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in GB: 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":"2026-04-06","source":{"name":"HMRC, \"Rates and thresholds for employers 2026 to 2027\" (published 30 January 2026, last updated 5 June 2026); Social Security Contributions and Benefits Act 1992 ss.8(2), 9(2), 10, 10A; National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 ss.1(1), 2, 3; National Insurance Contributions (Reduction in Rates) Act 2024 s.1; Social Security (Contributions) Regulations 2001 (SI 2001/1004) reg.10, as amended by the Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2026 (SI 2026/231, made 3 March 2026, in force 6 April 2026); Finance Act 2016 ss.99, 100, 101; Pensions Act 2008 s.20(1); Employers' Liability (Compulsory Insurance) Act 1969 s.1 and SI 1998/2573 reg.3","url":"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"},"url":"https://euroref.dev/v1/gb/social-contributions"},{"id":"late-payment-interest","name":"Late-payment interest (Late Payment of Commercial Debts Act)","description":"UK statutory interest on qualifying commercial debts: the Bank of England base rate on the reference date (30 June for the second half-year, 31 December for the first), plus 8 percentage points. Fixed for the half-year. Derived live from this API's GB policy-rate series.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-01-01","source":{"name":"Derived from the Bank of England base rate (this API's GB policy-rate series) under the Late Payment of Commercial Debts (Interest) Act 1998, s.6 (half-yearly)","url":"https://www.legislation.gov.uk/ukpga/1998/20"},"url":"https://euroref.dev/v1/gb/late-payment-interest"},{"id":"statutory-interest","name":"Statutory interest on judgment debts (Judgments Act rate)","description":"The United Kingdom's general statutory interest rate: a fixed 8% per annum on judgment debts under section 17 of the Judgments Act 1838, unchanged since 1 April 1993 and matched by the judicial rate in Scotland and Northern Ireland.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"1993-04-01","source":{"name":"Judgments Act 1838 s. 17(1): 'Every judgment debt shall carry interest at the rate of 8 pounds per centum per annum from such time as shall be prescribed by rules of court until the same shall be satisfied, and such interest may be levied under a writ of execution on such judgment'; the 8% figure was substituted by the Judgment Debts (Rate of Interest) Order 1993 (S.I. 1993/564), made under s. 44 of the Administration of Justice Act 1970, in force 1 April 1993","url":"https://www.legislation.gov.uk/ukpga/Vict/1-2/110/section/17"},"url":"https://euroref.dev/v1/gb/statutory-interest"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The taxable turnover at which VAT registration becomes compulsory in the United Kingdom, measured on a rolling 12-month basis, together with the forward-look test. Administered by HMRC.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2024-04-01","source":{"name":"GOV.UK - VAT registration, when to register: you must register if 'your total taxable turnover for the last 12 months goes over 90,000 (the VAT threshold)', or if you expect to exceed it within the next 30 days","url":"https://www.gov.uk/vat-registration/when-to-register"},"url":"https://euroref.dev/v1/gb/vat-registration-threshold"}]},{"country":"GR","name":"Greece","currency":"EUR","series":[{"id":"policy-rate","name":"Policy Rate (ECB Deposit Facility Rate)","description":"The euro-area policy rate applicable to Greece: the ECB deposit facility rate, the Governing Council's primary policy signal since the March 2024 operational framework review.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Monetary policy decisions of the Governing Council, 11 June 2026 (press release ecb.mp260611); Key ECB interest rates statistical table","url":"https://www.ecb.europa.eu/press/pr/date/2026/html/ecb.mp260611~4d41bd5e83.en.html"},"url":"https://euroref.dev/v1/gr/policy-rate"},{"id":"vat","name":"Value Added Tax (Foros Prostithemenis Axias, FPA)","description":"Greek standard rate of VAT (FPA) under Article 21 of the VAT Code, Law 2859/2000.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2016-06-01","source":{"name":"Kodikas FPA (VAT Code), Law 2859/2000, Article 21(1), standard rate 24%; rate raised from 23% to 24% by Law 4389/2016 (FEK A' 94/27-05-2016) with effect from 1 June 2016; consolidated guidance published by the Independent Authority for Public Revenue (AADE)","url":"https://www.aade.gr/en/services-information/useful-guides/commencement-business-activity/basic-vat-rates"},"url":"https://euroref.dev/v1/gr/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Greece, 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":"secondary","effective_from":"2026-01-28","source":{"name":"Taxheaven consolidated text of Law 5144/2024, Article 44α: annual turnover of the 'προηγούμενου και του τρέχοντος φορολογικού έτους' that 'δεν υπερβαίνει τις δέκα χιλιάδες (10.000) ευρώ'; corroborated by the European Commission SME-scheme page for Greece ('The annual threshold in Greece is 10.000 Euro') and EY Greece tax alert on Arts 44a–44c.","url":"https://www.taxheaven.gr/law/5144/2024/arthro/44%CE%B1"},"url":"https://euroref.dev/v1/gr/vat-registration-threshold"},{"id":"minimum-wage","name":"Statutory Minimum Wage (Katotatos Misthos)","description":"The nationwide statutory gross minimum monthly salary for salaried employees, set annually by Ministerial Decision under Article 103 of Law 4172/2013 (as amended by Law 4093/2012).","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-04-01","source":{"name":"Ministerial Decision (Ypourgiki Apofasi) 8934/2026 of the Minister of Labour and Social Security, 'Kathorismos katotatou misthou kai katotatou imeromisthiou', published in the Government Gazette FEK B' 1759 of 27 March 2026, effective 1 April 2026","url":"https://www.et.gr/"},"url":"https://euroref.dev/v1/gr/minimum-wage"},{"id":"public-holidays","name":"Public Holidays","description":"Statutory public holidays observed nationwide in Greece for calendar year 2026, with Orthodox-Easter-linked movable feasts computed on the Julian/Orthodox paschalion.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Law 4808/2021, Article 60 ('Imeres ypochreotikis argias'), which codifies the nationwide mandatory public holidays; movable feasts computed on the Orthodox paschalion with Orthodox Pascha (Easter Sunday) falling on 12 April 2026","url":"https://www.kepea.gr/poies-einai-oi-imeres-ypoxreotikis-argias"},"url":"https://euroref.dev/v1/gr/public-holidays"},{"id":"cpi","name":"Consumer Price Inflation (Deiktis Timon Katanaloti, year-on-year)","description":"Greek national Consumer Price Index (CPI / DTK) headline inflation rate, year-on-year change, published monthly by the Hellenic Statistical Authority (ELSTAT).","free":false,"stale":true,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Elliniki Statistiki Archi (ELSTAT), Deltio Typou 'Deiktis Timon Katanaloti: Iounios 2026' (Consumer Price Index, June 2026), national CPI base 2020=100, annual rate +4.4%","url":"https://www.statistics.gr/documents/20181/5cba3b52-5bff-7a3d-d81e-d89723fbecb8"},"url":"https://euroref.dev/v1/gr/cpi"},{"id":"corporate-tax","name":"Corporate Income Tax (Foros Eisodimatos Nomikon Prosopon)","description":"Standard statutory corporate income tax rate on the profits of legal persons and legal entities under Article 58 of the Income Tax Code, Law 4172/2013.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2021-01-01","source":{"name":"Kodikas Forologias Eisodimatos (Income Tax Code), Law 4172/2013, Article 58(1); rate reduced from 24% to 22% by Law 4799/2021, applicable to income of tax years from 1 January 2021 onward; administered by the Independent Authority for Public Revenue (AADE)","url":"https://www.aade.gr/en"},"url":"https://euroref.dev/v1/gr/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Greece levies on payments to non-residents - dividends, interest and royalties - each at its domestic statutory rate under articles 62-64 of the Income Tax Code (Law 4172/2013), before any double-tax treaty relief. Administered by AADE (Independent Authority for Public Revenue).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2020-01-01","source":{"name":"Law 4172/2013 (Income Tax Code), article 64 par. 1, as codified: 'για μερίσματα πέντε τοις εκατό (5%)' ('for dividends five percent (5%)'), 'για τόκους δεκαπέντε τοις εκατό (15%)' ('for interest fifteen percent (15%)'), 'για δικαιώματα (royalties) και λοιπές πληρωμές είκοσι τοις εκατό (20%)' ('for royalties and other payments twenty percent (20%)')","url":"https://www.taxheaven.gr/law/4172/2013/arthro/64"},"url":"https://euroref.dev/v1/gr/withholding-tax"},{"id":"income-tax","name":"Personal Income Tax (Foros Eisodimatos Fysikon Prosopon)","description":"Progressive personal income tax brackets on employment and pension income under Article 15 of the Income Tax Code (Law 4172/2013), as amended for 2026 by Law 5246/2025.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Law 5246/2025, 'Forologiki metarrythmisi gia ti dimografia kai ti mesaia taxi' (Tax Reform for Demographics and the Middle Class), adopted by the Hellenic Parliament on 7 November 2025, amending Article 15 of the Income Tax Code (Law 4172/2013), applicable to income earned from 1 January 2026","url":"https://www.aade.gr/en"},"url":"https://euroref.dev/v1/gr/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Greece (GR): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"N. 4387/2016, άρθρα 38 και 41 (κύρια σύνταξη 20 %, υγειονομική περίθαλψη), άρθρο 38 παρ. 2 as amended by άρθρο 55 του ν. 5255/2025 (Φ.Ε.Κ. 219 Α΄) — ανώτατο όριο ασφαλιστέων αποδοχών; άρθρο 12 του ν. 5162/2024 (Φ.Ε.Κ. 198 Α΄/05.12.2024) substituting άρθρο 41 παρ. 1 του ν. 4387/2016 — health branch 6,10 % from 1.1.2025; N. 4826/2021 (ΤΕΚΑ); e-ΕΦΚΑ ΕΓΚΥΚΛΙΟΣ 38/2024, «Μείωση ασφαλιστικών εισφορών κλάδου υγειονομικής περίθαλψης εργοδότη-εργαζόμενου των απασχολούμενων, με σχέση εργασίας ιδιωτικού δικαίου, στον ιδιωτικό και δημόσιο τομέα από 01.01.2025», with Πίνακας 1 (Ενεργοί Κωδικοί Πακέτων Κάλυψης από 1.1.2025) and Πίνακας 2; e-ΕΦΚΑ ΕΓΚΥΚΛΙΟΣ 4/2026, αναπροσαρμογή από 01.01.2026 του ανώτατου ορίου ασφαλιστέων αποδοχών; Υπουργείο Εθνικής Οικονομίας και Οικονομικών, Μειώσεις φόρων και εισφορών 2019-2026","url":"https://www.e-efka.gov.gr/sites/default/files/2024-12/%CE%95%CE%93%CE%9A.%2038_2024_%CE%9C%CE%95%CE%99%CE%A9%CE%A3%CE%97%20%CE%91%CE%A3%CE%A6.%20%CE%95%CE%99%CE%A3%CE%A6%CE%9F%CE%A1%CE%A9%CE%9D%20%CE%99%CE%94%CE%99%CE%A9%CE%A4.%20%CE%94%CE%99%CE%9A%CE%91%CE%99%CE%9F%CE%A5%202025%20(971%CE%A546%CE%9C%CE%91%CE%A0%CE%A3-348).pdf"},"url":"https://euroref.dev/v1/gr/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/gr/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/gr/late-payment-interest"},{"id":"statutory-interest","name":"Statutory default interest (τόκος υπερημερίας)","description":"Greece's statutory default interest on money debts: the ECB main refinancing operations rate plus 7.25 percentage points, tracked continuously and published by the Bank of Greece as the 'default max. permissible' non-bank rate. Derived live from this API's ECB MRO series.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-06-17","source":{"name":"Derived from the ECB main refinancing operations rate (this API's ECB MRO series) under ν. 2842/2000 άρθρο 3 παρ. 2 — continuous tracking: the Bank of Greece's non-bank rate table changes on the day the new ECB MRO rate takes effect (current row: valid from 17/06/2026, contractual max 7,65%, default max 9,65%)","url":"https://www.bankofgreece.gr/en/statistics/financial-markets-and-interest-rates/interest-rates-applicable-on-ligitation"},"url":"https://euroref.dev/v1/gr/statutory-interest"}]},{"country":"HR","name":"Croatia","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to Croatia. Hrvatska narodna banka is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table), re-loaded 2026-07-22","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/hr/policy-rate"},{"id":"vat","name":"Value added tax (porez na dodanu vrijednost)","description":"Croatian VAT: standard rate plus reduced rates under the VAT Act, čl. 38.","free":false,"stale":false,"last_confirmed":"2026-07-31","confidence":"primary","effective_from":"2012-03-01","source":{"name":"Porezna uprava (Croatian Tax Administration), official PDV page — states the rates in force as 0%, 5%, 13% and 25%, and cites Zakon o porezu na dodanu vrijednost as amended: NN 73/13, 148/13, 143/14, 115/16, 106/18, 121/19, 138/20, 39/22, 113/22, 33/23, 114/23, 35/24, 152/24, 52/25, 151/25, 32/26; Constitutional Court rulings NN 99/13 and 153/13","url":"https://porezna-uprava.gov.hr/hr/pdv-3938/3938"},"url":"https://euroref.dev/v1/hr/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Croatia, 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":"2025-01-01","source":{"name":"Official Gazette (Narodne novine) full text of NN 152/2024 amending act, new čl. 90 st. 1: 'Porezni obveznik sa sjedištem, prebivalištem ili uobičajenim boravištem u tuzemstvu, čiji godišnji promet u tuzemstvu nije bio veći od 60.000,00 eura oslobođen je plaćanja PDV-a na isporuke dobara i usluga obavljene u tuzemstvu.'","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/full/2024_12_152_2508.html"},"url":"https://euroref.dev/v1/hr/vat-registration-threshold"},{"id":"minimum-wage","name":"National minimum wage (minimalna plaća)","description":"Croatia's statutory minimum monthly wage, set annually by government regulation.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Uredba o visini minimalne plaće za 2026. godinu, Narodne novine br. 132/25","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_10_132_1931.html"},"url":"https://euroref.dev/v1/hr/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Croatian public holidays (blagdani) and non-working days under the 2019 Act.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Zakon o blagdanima, spomendanima i neradnim danima u Republici Hrvatskoj, Narodne novine br. 110/2019 (in force 2020-01-01)","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2019_11_110_2212.html"},"url":"https://euroref.dev/v1/hr/public-holidays"},{"id":"cpi","name":"Consumer price index (annual inflation)","description":"Annual change in Croatia's consumer price index, from the Croatian Bureau of Statistics (DZS).","free":false,"stale":true,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Državni zavod za statistiku (DZS) — consumer prices, June 2026","url":"https://dzs.hr"},"url":"https://euroref.dev/v1/hr/cpi"},{"id":"corporate-tax","name":"Corporate income tax (porez na dobit)","description":"Croatian corporate income tax, banded by revenue.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"secondary","effective_from":"2023-01-01","source":{"name":"Zakon o porezu na dobit; Porezna uprava","url":"https://porezna-uprava.gov.hr/"},"url":"https://euroref.dev/v1/hr/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding tax (porez po odbitku) Croatia levies under Article 31 of the Corporate Profit Tax Act (Zakon o porezu na dobit) on payments by domestic payers to non-resident persons that are not natural persons - dividends and profit shares, interest, royalties and other intellectual-property rights, performances of foreign performers, and a punitive rate for payments to EU-blacklisted jurisdictions - each at its domestic statutory rate before any double-tax agreement relief. Administered by Porezna uprava.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2023-10-12","source":{"name":"Porezna uprava - Porez na dobit, section 'Porez po odbitku', STOPA/IZNOS: '15% osim za dividende i udjele u dobiti na koje se porez po odbitku plaća po stopi od 10%' ('15% except for dividends and profit shares on which withholding tax is paid at the rate of 10%'); '10% za nastupe inozemnih izvođača' ('10% for performances of foreign performers'); '25% na sve vrste naknada i usluga nerezidentima te na usluge istraživanja tržišta, poreznog i poslovnog savjetovanja i revizorske usluge, kada se plaćaju osobama koje imaju sjedište ili mjesto stvarne uprave odnosno nadzora poslovanja u državama koje se nalaze na EU popisu nekooperativnih jurisdikcija' ('25% on all types of fees and services to non-residents and on market-research, tax- and business-consulting and audit services, when paid to persons seated or effectively managed in states on the EU list of non-cooperative jurisdictions'). Statute: Zakon o porezu na dobit, NN 177/04...138/20, 114/22, 114/23, 151/25, članak 31.","url":"https://porezna-uprava.gov.hr/hr/porez-na-dobit-3940/3940"},"url":"https://euroref.dev/v1/hr/withholding-tax"},{"id":"income-tax","name":"Personal income tax","description":"Personal income tax brackets for Croatia. Croatia has no single national rate: each municipality and city sets its own lower and higher rate within statutory ranges around a national threshold, so the served value is the statutory DEFAULT schedule and the variants carry named units' own rates.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2025-01-01","source":{"name":"Zakon o porezu na dohodak (NN 115/16 … 152/24), čl. 19 (annual threshold EUR 60,000), čl. 19.a st. 2 (unit rate ranges), čl. 19.a st. 5 (default rates where a unit has adopted no decision), čl. 14 st. 1 (basic personal allowance EUR 600/month); rates decentralised to local units by NN 114/23 from 1 January 2024, ranges/threshold/allowance revised by NN 152/24 from 1 January 2025; unchanged for 2026. Per-unit rates: Porezna uprava, 'Stope godišnjeg poreza na dohodak za 2026. godinu' (official table of all 591 units' decisions).","url":"https://porezna-uprava.gov.hr/hr/stope-godisnjeg-poreza-na-dohodak-za-2026-godinu/8166"},"url":"https://euroref.dev/v1/hr/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Croatia (HR): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Zakon o doprinosima: čl. 13 st. 1 (mirovinsko osiguranje 20 % / 15 %), čl. 14 st. 1 (zdravstveno osiguranje 16,5 %), čl. 17 st. 1 (II. stup 5 %), čl. 19 st. 1 (obveznik — iz osnovice / na osnovicu), čl. 21 st. 2 and čl. 21.a (najniža osnovica and the low-pay base reduction, as introduced by the amendments in Narodne novine 114/23), čl. 200 st. 3, čl. 205, čl. 208 and čl. 254 (bases and the annual Naredba); Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu, Narodne novine 150/2025 (broj 2237): prosječna plaća 1.993,00 eura, najniža mjesečna osnovica 757,34 eura, najviša mjesečna osnovica 11.958,00 eura, najviša godišnja osnovica 143.496,00 eura; Uredba o visini minimalne plaće za 2026. godinu, Narodne novine 132/2025 — 1.050,00 eura bruto from 1 January 2026; Porezna uprava, 'Doprinosi — radni odnos' and its published guidance on the umanjenje mjesečne osnovice za obračun doprinosa za mirovinsko osiguranje","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html"},"url":"https://euroref.dev/v1/hr/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/hr/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/hr/late-payment-interest"},{"id":"statutory-interest","name":"Statutory default interest (zatezne kamate)","description":"Croatia's statutory default interest for non-commercial relations under Zakon o obveznim odnosima čl. 29: the reference rate plus three percentage points, fixed for each calendar half-year — 5.40% from 1 July 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Zakon o obveznim odnosima čl. 29. st. 2: 'Stopa zateznih kamata na odnose iz trgovačkih ugovora i ugovora između trgovca i osobe javnog prava određuje se, za svako polugodište, uvećanjem referentne stope za osam postotnih poena, a u ostalim odnosima za tri postotna poena, pri čemu se za prvo polugodište primjenjuje referentna stopa koja je na snazi na dan 1. siječnja, a za drugo polugodište referentna stopa koja je na snazi na dan 1. srpnja te godine'; st. 8 defines the reference rate as the rate the ECB applied to its last main refinancing operations, and st. 9 obliges the Hrvatska narodna banka to publish it in the Narodne novine — HNB notice in NN 68/2026 of 26 June 2026 set the reference rate at 2.40% for the half-year beginning 1 July 2026, giving 5.40% for non-commercial relations","url":"https://www.zakon.hr/z/75/Zakon-o-obveznim-odnosima"},"url":"https://euroref.dev/v1/hr/statutory-interest"}]},{"country":"HU","name":"Hungary","currency":"HUF","series":[{"id":"policy-rate","name":"MNB central bank base rate (jegybanki alapkamat)","description":"Magyar Nemzeti Bank jegybanki alapkamat — the policy rate of the Hungarian central bank, set by the Monetary Council (Monetáris Tanács) at its rate-setting meetings (normally the fourth Tuesday of each month) and promulgated as an MNB decree (rendelet) in the Magyar Közlöny. Hungary is an EU member but NOT in the euro area: it keeps the forint and an independent national monetary policy, so the MNB base rate — not the ECB deposit facility rate — is the operative policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-05","confidence":"primary","effective_from":"2026-08-26","source":{"name":"MNB ? Press release on the Monetary Council meeting of 25 August 2026: the Council reduced the base rate by 25 basis points to 5.50 percent, the O/N deposit rate to 4.50 percent and the O/N collateralised lending rate to 6.50 percent, with effect from 26 August 2026","url":"https://www.mnb.hu/en/monetary-policy/the-monetary-council/press-releases/2026/press-release-on-the-monetary-council-meeting-of-25-august-2026"},"url":"https://euroref.dev/v1/hu/policy-rate"},{"id":"vat","name":"ÁFA standard rate (általános forgalmi adó, általános adómérték)","description":"Hungarian value added tax standard rate under Áfa tv. — 2007. évi CXXVII. törvény az általános forgalmi adóról, 82. § (1). Administered by the Nemzeti Adó- és Vámhivatal (NAV). At 27% this is the highest standard VAT rate in the European Union and, jointly, the highest standard VAT rate in the world.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2012-01-01","source":{"name":"Áfa tv. — 2007. évi CXXVII. törvény az általános forgalmi adóról, V. Fejezet 'ADÓ MÉRTÉKE', 82. § (1): 'Az adó mértéke az adó alapjának 27 százaléka' (consolidated text in force, Nemzeti Jogszabálytár)","url":"https://njt.jog.gov.hu/jogszabaly/2007-127-00-00"},"url":"https://euroref.dev/v1/hu/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Hungary, 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":"2026-01-01","source":{"name":"NAV (National Tax and Customs Administration) information page: 'Az alanyi adómentesség választására jogosító értékhatár 2026-tól 18 millió forintról 20 millió forintra, 2027-től 22 millió forintra, 2028-tól pedig 24 millió forintra emelkedik.' — plus NAV two-limb wording 'sem a 2024. naptári évben ténylegesen, sem a 2025. naptári évben észszerűen várhatóan... nem haladja meg'.","url":"https://nav.gov.hu/ado/afa/Emelkedik_az_alanyi_adomentesseg_ertekhatara"},"url":"https://euroref.dev/v1/hu/vat-registration-threshold"},{"id":"minimum-wage","name":"Minimum wage (kötelező legkisebb munkabér / minimálbér), monthly gross","description":"Hungary sets TWO statutory wage floors by annual government decree under Mt. (2012. évi I. törvény) 153. §: the minimálbér (general minimum wage for jobs with no qualification requirement) and the garantált bérminimum (guaranteed wage minimum for jobs requiring at least secondary education or secondary-level vocational qualification). This series carries the headline minimálbér, monthly gross, for full-time employment; the garantált bérminimum is documented in notes. Amounts are agreed in the VKF (Állandó Konzultációs Fórum, the tripartite government–employer–union forum) and then promulgated by Korm. rendelet in the Magyar Közlöny.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2026-01-01","source":{"name":"426/2025. (XII. 23.) Korm. rendelet a kötelező legkisebb munkabér (minimálbér) és a garantált bérminimum megállapításáról (Magyar Közlöny 2025/157, 23 December 2025); in force from 1 January 2026, first applicable to wages determined for January 2026","url":"https://njt.jog.gov.hu/jogszabaly/2025-426-20-22"},"url":"https://euroref.dev/v1/hu/minimum-wage"},{"id":"public-holidays","name":"Public holidays (munkaszüneti napok)","description":"Statutory munkaszüneti napok listed exhaustively in Mt. — 2012. évi I. törvény a munka törvénykönyvéről, 102. § (1) — for calendar year 2026, with the movable Christian feasts computed on the Western (Gregorian) Easter. Eleven statutory days.","free":true,"stale":false,"last_confirmed":"2026-07-29","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Mt. — 2012. évi I. törvény a munka törvénykönyvéről, 102. § (1): 'Munkaszüneti nap: január 1., március 15., nagypéntek, húsvéthétfő, május 1., pünkösdhétfő, augusztus 20., október 23., november 1. és december 25–26.' (consolidated text in force, Nemzeti Jogszabálytár); 2026 movable feasts from Western Easter Sunday 5 April 2026","url":"https://njt.jog.gov.hu/jogszabaly/2012-1-00-00"},"url":"https://euroref.dev/v1/hu/public-holidays"},{"id":"cpi","name":"CPI inflation (fogyasztóiár-index, year-on-year)","description":"Headline consumer price inflation, percentage change on the same month of the previous year, published monthly by the Központi Statisztikai Hivatal (KSH) in the 'Fogyasztói árak' gyorstájékoztató, normally on the 7th–12th of the following month.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"KSH — Gyorstájékoztató, Fogyasztói árak, 2026. július (published 7 August 2026): 'A fogyasztói árak átlagosan 1,2%-kal haladták meg az egy évvel korábbiakat' (+1.2% YoY), -0.1% month-on-month","url":"https://www.ksh.hu/gyorstajekoztatok/far/far2607.html"},"url":"https://euroref.dev/v1/hu/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate (társasági adó)","description":"Flat rate of társasági adó on the positive corporate tax base, under Tao tv. — 1996. évi LXXXI. törvény a társasági adóról és az osztalékadóról, 19. §. Administered by NAV. At 9% this is the lowest headline corporate income tax rate in the European Union.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2017-01-01","source":{"name":"Tao tv. — 1996. évi LXXXI. törvény a társasági adóról és az osztalékadóról, III. Fejezet 'A társasági adó mértéke', 19. §: 'A társasági adó mértéke 9 százalék. A társasági adó a pozitív adóalap ... és az adómérték szorzata.' (consolidated text in force, Nemzeti Jogszabálytár)","url":"https://njt.jog.gov.hu/jogszabaly/1996-81-00-00"},"url":"https://euroref.dev/v1/hu/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"Hungary's withholding position on payments to non-residents: no withholding tax at all on dividends, interest or royalties paid to foreign COMPANIES (the Corporate Tax Act contains no charging provision for them), while payments of these kinds to non-resident INDIVIDUALS bear the flat 15% personal income tax of Szja tv. 8. §. Administered by the National Tax and Customs Administration (NAV).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"secondary","effective_from":"2016-01-01","source":{"name":"1995. évi CXVII. törvény a személyi jövedelemadóról (Szja tv.) 8. § (1): the tax is 'az adóalap 15 százaléka' - '15 percent of the tax base'; corporate side: no withholding-tax charging provision exists in 1996. évi LXXXI. törvény (Tao tv.) for dividends, interest or royalties paid to foreign companies","url":"https://net.jogtar.hu/jogszabaly?docid=99500117.tv"},"url":"https://euroref.dev/v1/hu/withholding-tax"},{"id":"income-tax","name":"Personal income tax rate (személyi jövedelemadó), flat","description":"Hungary levies a single FLAT rate of személyi jövedelemadó (szja) with no brackets and no tax-free threshold, under Szja tv. — 1995. évi CXVII. törvény a személyi jövedelemadóról, 8. § (1). Administered by NAV. The same 15% applies both to the consolidated tax base (összevont adóalap: employment, self-employment, other income) and, unless the Act provides otherwise, to separately taxed income such as dividends, interest and capital gains.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2016-01-01","source":{"name":"Szja tv. — 1995. évi CXVII. törvény a személyi jövedelemadóról, 'Az adó mértéke', 8. § (1): 'Az e törvény hatálya alá tartozó jövedelem után az adó mértéke – ha e törvény másként nem rendelkezik – az adóalap 15 százaléka.' (consolidated text in force, Nemzeti Jogszabálytár); rate history corroborated by NAV's official Adótáblák table (15% from 2016, 16% for 2011–2015)","url":"https://njt.jog.gov.hu/jogszabaly/1995-117-00-00"},"url":"https://euroref.dev/v1/hu/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Hungary (HU): employee and employer shares of each statutory branch, with the floors and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"2019. évi CXXII. törvény a társadalombiztosítás ellátásaira jogosultakról, valamint ezen ellátások fedezetéről (Tbj.), 25. § (1) — 18,5 %, 26. § — fund allocation 54 % / 37,9 % / 8,1 %, 27. § — járulékalap and the 30 %-of-minimum-wage járulékfizetési alsó határ; 2018. évi LII. törvény a szociális hozzájárulási adóról, 1. §, 2. § — 13 % and the 24×-minimum-wage ceiling confined to the 1. § (5) a)–e) income types, 8. § — entrepreneur minimum base reduced from 112,5 % to 100 % from 1 January 2026; 426/2025. (XII. 23.) Korm. rendelet — minimum wage 322 800 Ft and guaranteed wage minimum 373 200 Ft per month from 1 January 2026; Nemzeti Adó- és Vámhivatal information leaflet 49, 'A szociális hozzájárulási adó', published 16 January 2026; NAV, 'Csökken a szociális hozzájárulási adó alapja és változik az egyéni vállalkozók bevallási gyakorisága'; NAV information leaflet 94, 'Rehabilitációs hozzájárulás', published 12 January 2026; 2011. évi CXCI. törvény a megváltozott munkaképességű személyek ellátásairól","url":"https://net.jogtar.hu/jogszabaly?docid=a1900122.tv"},"url":"https://euroref.dev/v1/hu/social-contributions"},{"id":"statutory-interest","name":"Statutory default interest (késedelmi kamat)","description":"Hungary's statutory default interest under the Civil Code (Ptk.). It is fixed for each calendar half-year at the MNB base rate in effect on the FIRST DAY of that half-year (plus a margin for commercial contracts), so it can differ from today's live base rate. Derived live from this API's HU policy-rate series.","free":false,"stale":false,"last_confirmed":"2026-09-05","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the MNB base rate (this API's HU policy-rate series) under Ptk. 6:48. § and 6:155. §, half-yearly snapshot convention","url":"https://njt.hu/jogszabaly/2013-5-00-00"},"url":"https://euroref.dev/v1/hu/statutory-interest"},{"id":"fx-reference","name":"MNB official exchange rates","description":"The Magyar Nemzeti Bank's official daily exchange rates for the Hungarian forint.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-09-11","source":{"name":"Magyar Nemzeti Bank — official daily exchange rates, fix of 2026-09-11","url":"https://www.mnb.hu/en/arfolyam-lekerdezes"},"url":"https://euroref.dev/v1/hu/fx-reference"}]},{"country":"IE","name":"Ireland","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to Ireland. The Central Bank of Ireland is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table) — Governing Council monetary policy decision effective from 17 June 2026","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/ie/policy-rate"},{"id":"vat","name":"Value added tax (VAT / Cáin Bhreisluacha) — standard rate","description":"Standard rate of Irish value-added tax, charged under section 46(1)(a) of the Value-Added Tax Consolidation Act 2010.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2021-03-01","source":{"name":"Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), s. 46(1)(a) — standard rate set at 23 per cent by Finance Act 2012 (No. 9 of 2012), s. 87, with effect from 1 January 2012; reverted to 23% on 1 March 2021 after the Covid-19 temporary reduction lapsed. Rates as published by Revenue, 'Current VAT rates'","url":"https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx"},"url":"https://euroref.dev/v1/ie/vat"},{"id":"minimum-wage","name":"National Minimum Wage (Íosphá Náisiúnta)","description":"Statutory national minimum hourly rate of pay for employees aged 20 and over, declared by ministerial order under the National Minimum Wage Act 2000 on the recommendation of the Low Pay Commission.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"S.I. No. 472 of 2025 — National Minimum Wage Order 2025, article 2, made 8 October 2025 by the Minister for Enterprise, Tourism and Employment under s. 10D(1)(a) (inserted by s. 8 of the National Minimum Wage (Low Pay Commission) Act 2015) and s. 3(1) of the National Minimum Wage Act 2000 (No. 5 of 2000); notice of making published in Iris Oifigiúil of 10 October 2025","url":"https://www.irishstatutebook.ie/eli/2025/si/472/made/en/print"},"url":"https://euroref.dev/v1/ie/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory public holidays in Ireland for calendar year 2026 under the Second Schedule to the Organisation of Working Time Act 1997.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Organisation of Working Time Act 1997 (No. 20 of 1997), Second Schedule, paragraph 1(a)-(g); St Brigid's Day prescribed under paragraph 1(g) by S.I. No. 50 of 2022 — Organisation of Working Time (Covid-19 Commemoration) Regulations 2022, regulations 4 and 5","url":"https://www.irishstatutebook.ie/eli/1997/act/20/enacted/en/print"},"url":"https://euroref.dev/v1/ie/public-holidays"},{"id":"cpi","name":"Consumer price inflation (CPI, year-on-year)","description":"Year-on-year change in the Irish Consumer Price Index as published by the Central Statistics Office (CSO).","free":false,"stale":true,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Central Statistics Office, 'Consumer Price Index June 2026', released 9 July 2026 at 11:00; underlying PxStat tables CPM21 and CPM23","url":"https://www.cso.ie/en/releasesandpublications/ep/p-cpi/consumerpriceindexjune2026/"},"url":"https://euroref.dev/v1/ie/cpi"},{"id":"corporate-tax","name":"Corporation tax — standard rate on trading income","description":"Standard rate of Irish corporation tax on trading profits under section 21(1) of the Taxes Consolidation Act 1997. Ireland is not a single-rate corporate tax jurisdiction; see notes.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2003-01-01","source":{"name":"Taxes Consolidation Act 1997 (No. 39 of 1997), s. 21(1) — 12.5 per cent for the financial year 2003 and each subsequent financial year (rate schedule inserted by Finance Act 1999 and amended by Finance Act 2003); as set out in Revenue Tax and Duty Manual Part 02-02-02, 'The charge to and rates of Corporation Tax'","url":"https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-02/02-02-02.pdf"},"url":"https://euroref.dev/v1/ie/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Ireland applies to payments to non-residents - Dividend Withholding Tax, withholding on yearly interest, and withholding on patent royalties (annual payments) - each at its domestic statutory rate under the Taxes Consolidation Act 1997 (TCA), before any double-tax-treaty relief and before Ireland's own very broad domestic exemptions. Administered by the Revenue Commissioners.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2020-01-01","source":{"name":"Taxes Consolidation Act 1997 on irishstatutebook.ie: s.172A/172B (DWT, 'a rate of 25 per cent' since Finance Act 2019 s.24), s.246(2) (yearly interest, 'the standard rate in force at the time of the payment' - 20%), s.238(2)/s.237(2) (patent royalties as annual payments, 'the standard rate of tax in force at the time of the payment' - 20%); Revenue.ie Dividend Withholding Tax pages","url":"https://www.irishstatutebook.ie/eli/1997/act/39/enacted/en/html"},"url":"https://euroref.dev/v1/ie/withholding-tax"},{"id":"income-tax","name":"Personal income tax (income tax rate bands)","description":"Statutory income tax rate bands for tax year 2026, stated for a single or widowed person without a qualifying child. Income tax only — USC and PRSI are separate charges.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Taxes Consolidation Act 1997, s. 15 (standard rate band) and s. 15(3) (higher rate), as applied for the year of assessment 2026 by Finance Act 2025 (No. 18 of 2025); rates and bands as published by Revenue, 'Tax rates, bands and reliefs' and confirmed in the Revenue Budget 2026 Summary of 7 October 2025","url":"https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx"},"url":"https://euroref.dev/v1/ie/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Ireland (IE): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Department of Social Protection, Pay Related Social Insurance (PRSI) 2026 Contribution Rates and User Guide, SW 14, January 2026 — Class A, J, B, C, D, E and H tables, the PRSI Credit worked example, the components of the PRSI contribution including the 1 % National Training Fund Levy, reckonable pay, share-based remuneration and contribution weeks; Social Welfare Consolidation Act 2005, Part 2, as amended; National Training Fund Act 2000; Automatic Enrolment Retirement Savings System Act 2024 (National Automatic Enrolment Retirement Savings Authority; \"My Future Fund\")","url":"https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf"},"url":"https://euroref.dev/v1/ie/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/ie/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/ie/late-payment-interest"},{"id":"statutory-interest","name":"Statutory interest on judgment debts (Courts Act rate)","description":"Ireland's general statutory interest rate: a fixed 2% per annum on judgment debts under section 26 of the Debtors (Ireland) Act 1840 as varied by S.I. 624/2016, and the rate a court may award on a sum for the pre-judgment period under section 22 of the Courts Act 1981.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2017-01-01","source":{"name":"S.I. No. 624/2016, Courts Act 1981 (Interest on Judgment Debts) Order 2016, art. 3: 'Section 26 (amended by the 1989 Order) of the Debtors (Ireland) Act 1840 is amended by the substitution of \"2\" for \"8\"', made under s. 20 of the Courts Act 1981, in operation 1 January 2017, revoking the 1989 Order; Courts Act 1981 s. 22(1): a judge 'may, if he thinks fit, also order the payment by the person of interest at the rate per annum standing specified for the time being in section 26 of the Debtors (Ireland) Act, 1840'","url":"https://www.irishstatutebook.ie/eli/2016/si/624/made/en/print"},"url":"https://euroref.dev/v1/ie/statutory-interest"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The annual turnover at which VAT registration becomes obligatory in Ireland. Ireland sets two different thresholds depending on whether the business supplies goods or services. Administered by the Revenue Commissioners.","free":false,"stale":false,"last_confirmed":"2026-07-31","confidence":"primary","effective_from":"2025-01-01","source":{"name":"Revenue Commissioners - What are the VAT thresholds?: 85,000 EUR for persons supplying goods and 42,500 EUR for persons supplying services. Raised from 80,000 / 40,000 with effect from 1 January 2025 (Finance Act 2024)","url":"https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/vat-thresholds.aspx"},"url":"https://euroref.dev/v1/ie/vat-registration-threshold"}]},{"country":"IS","name":"Iceland","currency":"ISK","series":[{"id":"policy-rate","name":"Central Bank of Iceland key interest rate — rate on seven-day term deposits (meginvextir Seðlabankans, vextir á sjö daga bundnum innlánum)","description":"The Central Bank of Iceland's (Seðlabanki Íslands) key interest rate, defined by the Bank as the rate on seven-day term deposits of credit institutions at the Bank. Set by the Monetary Policy Committee (peningastefnunefnd) under the Act on the Central Bank of Iceland no. 92/2019, in pursuit of the 2.5% inflation target. Iceland is in the EEA but is NOT an EU member and NOT in the eurozone: it runs a fully independent monetary policy in its own currency, the króna. The MPC announces decisions eight times a year (six of them in 2026), on Wednesdays at 08:30, with a press conference and, four times a year, the Monetary Bulletin.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-08-19","source":{"name":"Seðlabanki Íslands — Statement of the Monetary Policy Committee, 19 August 2026: 'The Monetary Policy Committee (MPC) of the Central Bank of Iceland has decided to raise the Bank's interest rates by 0.25 percentage points. The Bank's key interest rate – the rate on seven-day term deposits – will therefore be 8.00%. Four Committee members voted in favour of the decision, while one voted to keep rates unchanged.' The Bank's frontpage rate box shows 8.00% 'Valid from: 19 August 2026', next update 07 October 2026.","url":"https://www.cb.is/news-and-publications/article/statement-of-the-monetary-policy-committee-august-19th-2026"},"url":"https://euroref.dev/v1/is/policy-rate"},{"id":"statutory-interest","name":"Statutory default interest (dráttarvextir)","description":"Iceland's default interest under lög nr. 38/2001: the Central Bank's collateralised-lending base plus a 7-point surcharge, published monthly by Seðlabanki Íslands — 15.50% from 1 July 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Lög nr. 38/2001 um vexti og verðtryggingu, 6. gr. og 10. gr.; Seðlabanki Íslands, Tilkynning um dráttarvexti og vexti nr. 06/2026 (19 June 2026): 'Grunnur dráttarvaxta 8,50% / Vanefndaálag 7,00% / Dráttarvextir 15,50%'","url":"https://sedlabanki.is/library/?itemid=33dc52e7-4fc3-498b-bbf0-1076ba12658d"},"url":"https://euroref.dev/v1/is/statutory-interest"},{"id":"vat","name":"Virðisaukaskattur (VSK / VAT) standard rate — almennt skatthlutfall","description":"The standard rate of virðisaukaskattur (value added tax) on supplies of goods and services in Iceland, levied under Lög nr. 50/1988 um virðisaukaskatt (VAT Act 1988) and administered by Skatturinn (Iceland Revenue and Customs / Skattur­inn, formerly Ríkisskattstjóri). Iceland is NOT in the EU, so its VAT is a national tax outside the EU VAT Directive — but it is a conventional destination-based VAT and non-resident suppliers of electronic services to Icelandic consumers must register.","free":false,"stale":false,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2015-01-01","source":{"name":"Skatturinn — Value Added Tax (companies): standard rate of VAT in Iceland is 24%; reduced rate 11%. Confirmed against Skatturinn's 'Key rates and amounts 2026' page, which lists VAT standard rate 24% and reduced rate 11% for 2026.","url":"https://www.skatturinn.is/english/companies/value-added-tax/"},"url":"https://euroref.dev/v1/is/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT (virðisaukaskattur, VSK) registration becomes compulsory in Iceland, 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":"2017-01-01","source":{"name":"Lög nr. 50/1988 um virðisaukaskatt, 3. tölul. 4. gr. (current consolidated text, Alþingi): exempt from the registration duty are \"Þeir sem selja skattskylda vöru eða þjónustu fyrir 2.000.000 kr. eða minna á hverju 12 mánaða tímabili frá því að starfsemi hefst\" ('those who sell taxable goods or services for ISK 2,000,000 or less in each 12-month period from the time the activity begins'). Amount set by lög nr. 57/2016, 1. gr.: \"Í stað fjárhæðarinnar '1.000.000 kr.' í 3. tölul. 4. gr. laganna kemur: 2.000.000 kr.\", with \"Lög þessi öðlast gildi 1. janúar 2017\" ('these laws take effect 1 January 2017'). Simplified registration for foreign e-service suppliers: 5. gr. B (inserted by lög nr. 77/2018).","url":"https://www.althingi.is/lagas/nuna/1988050.html"},"url":"https://euroref.dev/v1/is/vat-registration-threshold"},{"id":"minimum-wage","name":"General statutory minimum wage (none — structural null)","description":"Whether Iceland has a statutory national minimum wage set by the state. It does NOT. Iceland has no minimum-wage act and no government-set wage floor of any kind. Pay floors are set exclusively by collective agreements (kjarasamningar) negotiated between the union confederations and employers, and are then made binding on EVERY employer and employee in the relevant occupation and area — union member or not — by Article 1 of Lög nr. 55/1980. This series records the statutory null; collective-agreement rates are described in notes and must NOT be served as a statutory floor.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":null,"source":{"name":"Alþingi (Icelandic Parliament), Lagasafn — Lög nr. 55/1980 um starfskjör launafólks og skyldutryggingu lífeyrisréttinda, 1. gr.: 'Laun og önnur starfskjör, sem aðildarsamtök vinnumarkaðarins semja um, skulu vera lágmarkskjör, óháð kyni, þjóðerni eða ráðningartíma fyrir alla launamenn í viðkomandi starfsgrein á svæði því er samningurinn tekur til.' (Wages and other terms agreed by the labour-market organisations shall be the MINIMUM TERMS, irrespective of sex, nationality or length of employment, for all employees in the relevant occupation in the area the agreement covers.) Corroborated by the Icelandic government's own citizen portal Ísland.is, 'Labour Market and Collective Wage Agreements': 'Employers and employees may not negotiate for lower wages or worse employment terms than those provided for in the collective wage agreements' — the page states no statutory wage figure because none exists. https://island.is/en/labour-market-collective-wage-agreements","url":"https://www.althingi.is/lagas/nuna/1980055.html"},"url":"https://euroref.dev/v1/is/minimum-wage"},{"id":"public-holidays","name":"Public holidays (frídagar og helgidagar)","description":"Iceland's public holidays for calendar year 2026. Statutory basis: Lög nr. 88/1971 um 40 stunda vinnuviku, 6. gr., which defines the frídagar as the church holy days of the National Church, the first day of summer, 1 May, 17 June, and Christmas Eve and New Year's Eve from 13:00 — plus the first Monday in August (frídagur verslunarmanna), added with effect from 1983. The church holy days themselves are listed in Lög nr. 32/1997 um helgidagafrið, 2. gr. Movable feasts follow the WESTERN (Gregorian) Easter — Easter Sunday is 5 April 2026.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Alþingi, Lagasafn — Lög nr. 88/1971 um 40 stunda vinnuviku, 6. gr.: 'Frídagar eru helgidagar þjóðkirkjunnar, sumardagurinn fyrsti, 1. maí og 17. júní, enn fremur aðfangadagur jóla og gamlársdagur frá kl. 13.' plus the first Monday in August from 1983; Lög nr. 32/1997 um helgidagafrið, 2. gr. (list of helgidagar þjóðkirkjunnar: sunnudagar, nýársdagur, skírdagur, föstudagurinn langi, páskadagur, annar í páskum, uppstigningardagur, hvítasunnudagur, annar í hvítasunnu, aðfangadagur jóla frá kl. 18, jóladagur, annar í jólum); Lög nr. 20/1987 um sjómannadag (first Sunday in June). Movable dates computed from Western Easter Sunday = 5 April 2026.","url":"https://www.althingi.is/lagas/nuna/1971088.html"},"url":"https://euroref.dev/v1/is/public-holidays"},{"id":"cpi","name":"CPI inflation (vísitala neysluverðs, twelve-month change)","description":"Headline consumer price inflation — the twelve-month change in the vísitala neysluverðs (consumer price index) published by Hagstofa Íslands (Statistics Iceland), the official statistics producer. The CPI is compiled from prices collected in the first half of each month and released near the END of that same month, so Iceland publishes its inflation number faster than most of Europe. The index base is May 1988 = 100. The Central Bank's inflation target is 2.5% measured on this index.","free":false,"stale":true,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Hagstofa Islands / Statistics Iceland - 'Consumer price index in July 2026': 'The CPI is 5.3% higher in July 2026 than in July 2025.' Cross-checked against PxWeb table VIS01000 (Index=CPI, Item=change_A), which gives 5.3 for 2026M07.","url":"https://statice.is/publications/news-archive/prices/consumer-price-index-in-july-2026/"},"url":"https://euroref.dev/v1/is/cpi"},{"id":"corporate-tax","name":"Tekjuskattur lögaðila — corporate income tax rate (limited companies)","description":"The standard rate of tekjuskattur lögaðila (corporate income tax) on the net taxable profit of Icelandic-resident limited liability companies, levied under Lög nr. 90/2003 um tekjuskatt and assessed annually by Skatturinn (Iceland Revenue and Customs). Applies to hlutafélög (hf.), einkahlutafélög (ehf.), samlagshlutafélög that are independent taxpayers, mutual insurance and guarantee companies, and co-operative societies. There is no separate municipal or local corporate income tax in Iceland.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2011-01-01","source":{"name":"Skatturinn — 'Álagningarseðill og forsendur 2026' (assessment notice and assumptions, 2026 assessment on income year 2025): 20% for registered limited companies and private limited companies; 37.6% for sameignarfélög/samlagsfélög that are independent taxpayers; 22% on dividends received by entities in the 37.6% class; financial-activities levy 0.145% on liabilities above ISK 50bn. Entity classification per Skatturinn's 'Tekjuskattur' page (https://www.skatturinn.is/atvinnurekstur/skattar-og-gjold/tekjuskattur/), and rate confirmed for cross-border cases on Skatturinn's 'Limited tax liability' page (20% for companies with limited liability, 37.6% for companies with unlimited liability).","url":"https://www.skatturinn.is/atvinnurekstur/framtal-og-alagning/alagningarsedill-og-forsendur/2026/"},"url":"https://euroref.dev/v1/is/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Iceland levies on payments to non-residents - dividends, interest and royalties at recipient-dependent rates - each at its domestic statutory rate before any double-tax agreement relief. Administered by Iceland Revenue and Customs (Skatturinn) under the Income Tax Act no. 90/2003 and the withholding acts no. 45/1987 and 94/1996.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"secondary","effective_from":"2025-01-01","source":{"name":"Skatturinn, per-topic English pages: Non-resident - 'Dividends paid by resident companies to non-residents individual shareholders are subject to a final withholding tax at a rate of 22%'; Dividends (companies) - 'Non-resident companies pay 20% (except for 2024 then the percentage is 21%) withholding tax on dividends'; Interests - 'Interest income tax rate is 12% except for 2024, then it is 13%'","url":"https://www.skatturinn.is/english/individuals/non-resident/"},"url":"https://euroref.dev/v1/is/withholding-tax"},{"id":"income-tax","name":"Tekjuskattur og útsvar einstaklinga — individual income tax, three combined brackets (state tax + municipal tax)","description":"Iceland taxes employment and pension income through a THREE-BRACKET withholding system (staðgreiðsla) in which each published rate is a COMBINED figure: the state income tax (tekjuskattur til ríkisins) plus the municipal income tax (útsvar) charged at the nationwide average rate (meðalútsvar) set by announcement of the Ministry of Finance. Levied under Lög nr. 90/2003 um tekjuskatt and Lög nr. 4/1995 um tekjustofna sveitarfélaga, administered by Skatturinn. A flat personal tax credit (persónuafsláttur) is then deducted from the computed tax, which is what makes the effective schedule progressive at the bottom. Brackets are set in ISK PER MONTH and revised annually.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Skatturinn — 'Staðgreiðsla 2026' / 'Skattþrep í staðgreiðslu 2026' and the English 'Tax Brackets 2026' and 'Key rates and amounts 2026' pages: bracket 1 income 0-498,122 kr. per month at 31.49% (16.55% state income tax + 14.94% average municipal tax); bracket 2 498,123-1,398,450 kr. at 37.99% (23.05% + 14.94%); bracket 3 above 1,398,450 kr. at 46.29% (31.35% + 14.94%). Persónuafsláttur 2026: 72,492 kr. per month, 869,898 kr. per year. Published in Skatturinn's announcement 'Skatthlutfall, skattþrep og persónuafsláttur ársins 2026'.","url":"https://www.skatturinn.is/einstaklingar/stadgreidsla/stadgreidsla/2026/"},"url":"https://euroref.dev/v1/is/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Iceland (IS): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Lög nr. 113/1990 um tryggingagjald; Skatturinn (Iceland Revenue and Customs), Tryggingagjald — 2026 rate of 6,35 % comprising almennt tryggingagjald 4,90 %, atvinnutryggingagjald 1,35 %, gjald í ábyrgðasjóð launa 0,05 % and markaðsgjald 0,05 %, with the special additional 0,65 % for seamen on fishing vessels and the ISK 748.224 minimum calculated remuneration for the self-employed; Lög nr. 129/1997 um skyldutryggingu lífeyrisréttinda og starfsemi lífeyrissjóða, as amended by lög nr. 55/2022 raising the minimum contribution from 12 % to 15,5 % from 1 January 2023; Lög nr. 88/2003 um Ábyrgðasjóð launa; Lög nr. 60/2012 um atvinnutengda starfsendurhæfingu og starfsemi starfsendurhæfingarsjóða; Lög nr. 55/1980 um starfskjör launafólks","url":"https://www.skatturinn.is/atvinnurekstur/skattar-og-gjold/tryggingagjald/"},"url":"https://euroref.dev/v1/is/social-contributions"},{"id":"fx-reference","name":"Central Bank of Iceland reference exchange rates","description":"Official reference exchange rates (mid rates) for the Icelandic krona, registered daily by the Central Bank of Iceland.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-09-11","source":{"name":"Central Bank of Iceland — official reference exchange rate (mid), fix of 2026-09-11","url":"https://www.cb.is/statistics/official-exchange-rate/"},"url":"https://euroref.dev/v1/is/fx-reference"}]},{"country":"IT","name":"Italy","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the monetary policy rate applicable to Italy as a euro-area member state. Italy has no national policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates — decision of the Governing Council of 11 June 2026, effective from the operation settling 17 June 2026","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/it/policy-rate"},{"id":"vat","name":"Value added tax (IVA) — standard rate","description":"Standard rate of Imposta sul Valore Aggiunto levied under Article 16 of DPR 633/1972.","free":false,"stale":false,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2013-10-01","source":{"name":"DPR 26 ottobre 1972, n. 633, art. 16 (Aliquote dell'imposta); standard rate raised to 22% by D.L. 6 luglio 2011 n. 98 art. 40 co. 1-ter as amended, effective 1 October 2013. Rates page: Agenzia delle Entrate, 'IVA — norme generali e aliquote'","url":"https://www.agenziaentrate.gov.it/portale/iva-regole-generali-aliquote-esenzioni-pagamento/norme-generali-e-aliquote"},"url":"https://euroref.dev/v1/it/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Italy, 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":"Agenzia delle Entrate, 'Nuovo regime IVA per le piccole imprese — Normativa e prassi' (D.P.R. 633/1972 as amended by 'D.lgs. 13 novembre 2024, n. 180'; Circolare n. 13 of 16.12.2025 on 'il nuovo regime transfrontaliero di franchigia' applying from 1 January 2025), with the EUR 85,000 / EUR 100,000 limits also stated on the European Commission SME page for Italy ('their annual turnover in Italy doesn't exceed EUR 85,000').","url":"https://www.agenziaentrate.gov.it/portale/nuovo-regime-iva-per-le-piccole-imprese/normativa-e-prassi"},"url":"https://euroref.dev/v1/it/vat-registration-threshold"},{"id":"minimum-wage","name":"National minimum wage","description":"Statutory national minimum wage. Italy has none — pay floors are set by sectoral collective agreements.","free":false,"stale":false,"last_confirmed":"2026-09-09","confidence":"primary","effective_from":"2026-05-01","source":{"name":"Decreto-Legge 30 aprile 2026, n. 62, 'Disposizioni urgenti in materia di salario giusto, di incentivi all'occupazione e di contrasto del caporalato digitale', GU Serie Generale n. 99 del 30 aprile 2026, in force 1 May 2026, as converted with amendments by Legge 25 giugno 2026, n. 112, GU Serie Generale n. 147 del 27 giugno 2026 — the instrument by which Italy again declined to legislate a wage floor","url":"https://www.gazzettaufficiale.it/eli/id/2026/04/30/26G00082/SG"},"url":"https://euroref.dev/v1/it/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"National public holidays (giorni festivi) for calendar year 2026 under Law 260/1949 as amended.","free":true,"stale":false,"last_confirmed":"2026-07-29","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Legge 27 maggio 1949, n. 260 'Disposizioni in materia di ricorrenze festive' (as amended by L. 5 marzo 1977 n. 54 and L. 20 novembre 2000 n. 336), as further amended by Legge 8 ottobre 2025, n. 151 'Istituzione della festa nazionale di San Francesco d'Assisi', GU Serie Generale n. 236 del 10 ottobre 2025, in force 1 January 2026","url":"https://www.gazzettaufficiale.it/eli/id/2025/10/10/25G00153/sg"},"url":"https://euroref.dev/v1/it/public-holidays"},{"id":"cpi","name":"Consumer price inflation (NIC, year-on-year)","description":"ISTAT indice nazionale dei prezzi al consumo per l'intera collettività (NIC), including tobacco — headline year-on-year rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-07-01","source":{"name":"ISTAT, 'Prezzi al consumo (dati provvisori) – luglio 2026' / 'Consumer prices (provisional data) – July 2026' (31 July 2026): NIC +0.2% month-on-month, +2.8% year-on-year","url":"https://www.istat.it/en/press-release/consumer-prices-provisional-data-july-2026/"},"url":"https://euroref.dev/v1/it/cpi"},{"id":"corporate-tax","name":"Corporate income tax (IRES)","description":"Standard nominal rate of Imposta sul Reddito delle Società under Article 77 TUIR.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2017-01-01","source":{"name":"DPR 22 dicembre 1986, n. 917 (TUIR), art. 77 'Aliquota dell'imposta' — rate reduced from 27.5% to 24% by Legge 28 dicembre 2015, n. 208 art. 1 co. 61, with effect from the tax period following that in course at 31 December 2016","url":"https://www.agenziaentrate.gov.it/portale/imposta-sui-redditi-societa-ires/infogen-imposta-sui-redditi-societa-ires"},"url":"https://euroref.dev/v1/it/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The final withholding taxes (ritenute a titolo d'imposta) Italy levies on dividends, interest and royalties paid to non-residents, each at its domestic statutory rate before any double-tax agreement relief. Levied under DPR 29 September 1973 n. 600 as amended by D.L. 66/2014; administered by the Agenzia delle Entrate.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2014-07-01","source":{"name":"DPR 600/1973 arts. 25, 26, 27 (testo vigente, Normattiva) read with D.L. 66/2014 art. 3, comma 1: 'Le ritenute e le imposte sostitutive sugli interessi, premi e ogni altro provento di cui all'articolo 44 del testo unico delle imposte sui redditi ... sono stabilite nella misura del 26 per cento' ('The withholding taxes and substitute taxes on interest, premiums and every other proceed referred to in article 44 of the consolidated income tax code ... are set at the rate of 26 per cent')","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1973-09-29;600"},"url":"https://euroref.dev/v1/it/withholding-tax"},{"id":"income-tax","name":"Personal income tax (IRPEF)","description":"Statutory IRPEF rates and income brackets applicable to tax year 2026.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2026-01-01","source":{"name":"DPR 917/1986 (TUIR) art. 11, as amended by Legge 30 dicembre 2025, n. 199 (Legge di Bilancio 2026 — 'Bilancio di previsione dello Stato per l'anno finanziario 2026 e bilancio pluriennale per il triennio 2026-2028'), GU Serie Generale n. 301 del 30 dicembre 2025, S.O. n. 42, codice redazionale 25G00212 — reducing the second-bracket rate from 35% to 33%","url":"https://www.gazzettaufficiale.it/eli/id/2025/12/30/25G00212/SG"},"url":"https://euroref.dev/v1/it/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Italy (IT): 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":"INPS Circolare 30 gennaio 2026, n. 6 (minimale giornaliero, prima fascia di retribuzione pensionabile, massimale contributivo 2026); L. 27 dicembre 2006, n. 296, art. 1, comma 769 (+0,3 punti sulla quota a carico del lavoratore; tetto complessivo 33%); L. 8 agosto 1995, n. 335, art. 2, comma 18 (massimale, post-1995 enrollees only); D.L. 12 settembre 1983, n. 463, art. 7, comma 1, conv. L. 638/1983 (minimale giornaliero = 9,5% del trattamento minimo FPLD); D.L. 19 settembre 1992, n. 384, art. 3-ter, conv. L. 438/1992 (aliquota aggiuntiva 1%); D.Lgs. 14 settembre 2015, n. 148, artt. 5, 13, 23, 29 comma 8 e 33 comma 1 (CIGO, CIGS, FIS); L. 28 giugno 2012, n. 92, art. 2, commi 25, 28, 31 e 36 (NASpI, contributo addizionale tempo determinato, ticket di licenziamento); L. 3 giugno 1975, n. 160, art. 12 sesto comma e art. 28 primo comma (1,30% + 0,01% disoccupazione); L. 21 dicembre 1978, n. 845, art. 25 (0,30% fondi interprofessionali); L. 29 maggio 1982, n. 297, art. 2 e art. 3 ultimo comma (Fondo di garanzia TFR; contributo 0,50%); L. 27 dicembre 2006, n. 296, art. 1, commi 755-756, come modificato dall'art. 1, comma 203, L. 30 dicembre 2025, n. 199, e INPS Circolare 5 febbraio 2026, n. 12 (Fondo di Tesoreria, 7,41%); D.Lgs. 5 dicembre 2005, n. 252, art. 16 (contributo di solidarietà 10%); D.P.R. 30 giugno 1965, n. 1124, art. 28 e D.M. interministeriale 27 febbraio 2019 (INAIL); INAIL Circolare 28 ottobre 2025, n. 53 e Circolare 20 gennaio 2026, n. 3; D.P.R. 22 dicembre 1986, n. 917 (TUIR), art. 51, comma 2, lett. a) e art. 10, comma 1, lett. e) (deducibilità)","url":"https://www.inps.it/it/it/inps-comunica/atti/circolari-messaggi-e-normativa/dettaglio.circolari-e-messaggi.2026.01.circolare-numero-6-del-30-01-2026_15151.html"},"url":"https://euroref.dev/v1/it/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/it/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/it/late-payment-interest"},{"id":"statutory-interest","name":"Statutory legal interest (saggio degli interessi legali)","description":"Italy's general legal interest rate under Codice civile art. 1284, re-fixed each December by decree of the Minister of Economy and Finance — 1.60% per annum with effect from 1 January 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Decreto del Ministero dell'economia e delle finanze 10 dicembre 2025, 'Determinazione del saggio degli interessi legali per l'anno 2026', art. 1: 'La misura del saggio degli interessi legali di cui all'art. 1284 del codice civile è fissata all'1,60 per cento in ragione d'anno, con decorrenza dal 1° gennaio 2026'; recital: the Minister 'può modificare annualmente la misura del saggio degli interessi legali sulla base del rendimento medio annuo lordo dei titoli di Stato di durata non superiore a dodici mesi e tenuto conto del tasso di inflazione registrato nell'anno' (GU Serie Generale n. 289 del 13-12-2025)","url":"https://www.gazzettaufficiale.it/eli/id/2025/12/13/25A06705/sg"},"url":"https://euroref.dev/v1/it/statutory-interest"}]},{"country":"LT","name":"Lithuania","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to Lithuania. Lietuvos bankas is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table), re-loaded 2026-07-22","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/lt/policy-rate"},{"id":"vat","name":"Value added tax (PVM)","description":"Lithuanian VAT: standard rate plus reduced rates per the Law on Value Added Tax (PVM istatymas), as restructured from 2026-01-01.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"State Tax Inspectorate (VMI) — PVM tarifai; VMI summary 'Mokesciu istatymu pakeitimai nuo 2026-01-01'","url":"https://www.vmi.lt/evmi/pvm-tarifai"},"url":"https://euroref.dev/v1/lt/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Lithuania, 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":"2025-05-01","source":{"name":"VMI (State Tax Inspectorate) notice 'Dėl PVM įstatymo Nr. IX-751 pakeitimo įstatymo ir su juo susijusių pakeitimų nuo 2025-05-01': threshold EUR 45,000 with 'atsižvelgiama į praėjusių ir einamųjų kalendorinių metų metinės apyvartos dydžius', EU small businesses via 'EX' identifier within EUR 100,000 Union turnover; figure corroborated by the European Commission SME page ('The national annual threshold in Lithuania is 45 000 EUR').","url":"https://www.vmi.lt/evmi/mokesciu-naujienos/-/asset_publisher/Ayr4qj31Q5pu/content/d-c4-97l-pvm-c4-afstatymo-nr.-ix-751-pakeitimo-c4-afstatymo-ir-su-juo-susijusi-c5-b3-pakeitim-c5-b3-nuo-2025-05-01"},"url":"https://euroref.dev/v1/lt/vat-registration-threshold"},{"id":"minimum-wage","name":"National minimum wage (MMA)","description":"Lithuania's statutory minimum monthly wage (minimalioji menesine alga), set annually by Government resolution.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Government Resolution No. 700 of 2025-10-16 'Del 2026 metais taikomo minimaliojo darbo uzmokescio'; VMI notice","url":"https://socmin.lrv.lt/lt/naujienos/patvirtinta-mma-nuo-2026-m-1153-eurai-mNK/"},"url":"https://euroref.dev/v1/lt/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Lithuanian public holidays (svenciu dienos) under Labour Code Article 123.","free":true,"stale":false,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Lietuvos Respublikos darbo kodeksas (Labour Code, Law No. XII-2603), Art. 123 'Svenciu dienos', e-seimas consolidated text - 'Galiojanti suvestine redakcija' in force from 2026-06-07. The previous citation was the bare host e-seimas.lrs.lt, which serves only a redirect to a search page.","url":"https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/10c6bfd07bd511e6a0f68fd135e6f40c/asr"},"url":"https://euroref.dev/v1/lt/public-holidays"},{"id":"cpi","name":"Consumer price index (annual inflation)","description":"Annual change in Lithuania's national consumer price index (VKI), from Statistics Lithuania (Valstybes duomenu agentura).","free":false,"stale":true,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Statistics Lithuania — consumer price statistics, June 2026 release of 2026-07-09","url":"https://osp.stat.gov.lt/kainos"},"url":"https://euroref.dev/v1/lt/cpi"},{"id":"corporate-tax","name":"Corporate income tax (pelno mokestis)","description":"Lithuania's corporate income tax under the Law on Corporate Income Tax (PMI), as amended by Law No. XV-285 (in force 2026-01-01).","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"State Tax Inspectorate (VMI) — 'Apie pelno mokescio istatymo pakeitimus nuo 2026 m.' (Law No. XV-285 of 2025-06-17)","url":"https://www.vmi.lt/evmi/5724"},"url":"https://euroref.dev/v1/lt/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Lithuania levies on payments to non-resident entities - dividends, interest and royalties - each at its domestic statutory rate under the Law on Corporate Income Tax (Pelno mokesčio įstatymas, PMĮ) before any double-tax agreement relief. Administered by the State Tax Inspectorate (VMI).","free":false,"stale":false,"last_confirmed":"2026-08-14","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Lietuvos Respublikos pelno mokesčio įstatymas Nr. IX-675, current consolidated version (aktuali suvestinė redakcija) in the Seimas Register of Legal Acts. Article 5(1) read with Article 4(4): 5 str. 1 d. 3 p. \"pajamos iš paskirstytojo pelno apmokestinamos taikant 17 procentų mokesčio tarifą\"; 5 str. 1 d. 2 p. taxes the income listed in 4 str. 4 d. 3 p. (\"honorarai\" — royalties) at 10 procentų, exempts interest (4 str. 4 d. 1 p. \"palūkanos\") paid to entities registered in an EEA state or a state with an applicable double-tax treaty (\"neapmokestinamos\"), and taxes that interest at 10 procentų otherwise.","url":"https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/TAIS.157066/asr"},"url":"https://euroref.dev/v1/lt/withholding-tax"},{"id":"income-tax","name":"Personal income tax (GPM)","description":"Lithuania's progressive personal income tax on employment income, three brackets from 2026-01-01 with thresholds set in multiples of the national average wage (VDU).","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"VMI official summary 'Mokesciu istatymu pakeitimai nuo 2026-01-01' (updated 2026-01-15): 20% <= 36 VDU (83,237.40 EUR), 25% for 36-60 VDU, 32% above 60 VDU (138,729 EUR)","url":"https://www.vmi.lt/evmi/documents/20142/391071/Mokes%C4%8Di%C5%B3+%C4%AFstatymo+pakeitimai+nuo+2026-01-01.pdf/"},"url":"https://euroref.dev/v1/lt/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Lithuania (LT): employee and employer shares of each statutory branch, with the ceiling and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Valstybinio socialinio draudimo fondo valdyba prie Socialinės apsaugos ir darbo ministerijos ('Sodra'), 'Nuo 2026 m. sausio 1 d. taikomi „Sodros\" įmokų tarifai' / 'Aktuali informacija draudėjams 2026 metais' — employee 12,52 per cent VSD (pensijų 8,72, ligos 1,99, motinystės 1,81) plus 6,98 per cent PSD, total 19,5 per cent; employer 1,77 per cent on an open-ended contract (nedarbo 1,31, nelaimingų atsitikimų tariff group I 0,14, Garantinis fondas 0,16, Ilgalaikio darbo išmokų fondas 0,16), 2,03 per cent unemployment for fixed-term contracts, accident tariff groups I 0,14 / II 0,49 / III 0,70 / IV 1,40; VDU applicable to the 2026 contribution base 2 312,15 euro and the 60 VDU annual ceiling of 138 729,00 euro, with the ceiling expressly not applying to PSD; minimum monthly wage (MMA) for 2026, 1 153,00 euro; Lietuvos Respublikos valstybinio socialinio draudimo įstatymas; Lietuvos Respublikos sveikatos draudimo įstatymas; Lietuvos Respublikos pensijų kaupimo įstatymas — 3 per cent participant contribution with a state incentive of 1,5 per cent of the average wage; Socialinės apsaugos ir darbo ministerija, 'Pensijų kaupimo sistema nuo 2026-01-01' and 'II pensijų kaupimo pakopos pokyčiai' — the withdrawal window running from 1 January 2026 to 31 December 2027","url":"https://sodra.lt/nuo-2026-m-sausio-1-d-taikomi-sodros-imoku-tarifai-turintiems-samdomu-darbuotoju"},"url":"https://euroref.dev/v1/lt/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/lt/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/lt/late-payment-interest"},{"id":"statutory-interest","name":"Statutory default interest (palūkanos, CK 6.210)","description":"Lithuania's civil statutory interest on overdue money obligations: a fixed 5% per annum under Civil Code art. 6.210(1), rising to 6% where both contracting parties are businesses or private legal persons — unchanged since the Civil Code took effect in 2001.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2001-07-01","source":{"name":"Lietuvos Respublikos civilinis kodeksas, Šeštoji knyga, 6.210 straipsnis (Palūkanos), 1 dalis: 'Terminą įvykdyti piniginę prievolę praleidęs skolininkas privalo mokėti penkių procentų dydžio metines palūkanas už sumą, kurią sumokėti praleistas terminas, jeigu įstatymai ar sutartis nenustato kitokio palūkanų dydžio' (a debtor who has missed the deadline for performing a money obligation must pay annual interest of five per cent on the overdue sum, unless statute or contract fixes a different rate); 2 dalis: 'Kai abi sutarties šalys yra verslininkai ar privatūs juridiniai asmenys, tai už termino praleidimą mokamos šešių procentų dydžio metinės palūkanos' — article in force in this wording since 1 July 2001","url":"https://www.infolex.lt/teise/DocumentSinglePart.aspx?AktoId=12755&StrNr=6.210"},"url":"https://euroref.dev/v1/lt/statutory-interest"}]},{"country":"LU","name":"Luxembourg","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to Luxembourg. the Banque centrale du Luxembourg is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table), re-loaded 2026-07-22","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/lu/policy-rate"},{"id":"vat","name":"Value added tax (TVA)","description":"Luxembourg VAT: the EU's lowest standard rate, plus intermediate, reduced and super-reduced rates.","free":false,"stale":false,"last_confirmed":"2026-08-27","confidence":"primary","effective_from":"2024-01-01","source":{"name":"Administration de l'enregistrement, des domaines et de la TVA (AED), Portail de la fiscalité indirecte — 'Taux nationaux applicables': 'un taux normal de 17%' (also 8% réduit, 3% super-réduit, 14% intermédiaire)","url":"https://pfi.public.lu/fr/professionnel/tva/taxe-valeur-ajoutee/taux-nationaux-applicables.html"},"url":"https://euroref.dev/v1/lu/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Luxembourg, 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":"2025-01-01","source":{"name":"Consolidated Luxembourg VAT law published by the Administration de l'enregistrement, des domaines et de la TVA (version at 1 Jan 2025), art. 57bis(1): \"dont le chiffre d'affaires annuel au Grand-Duche de Luxembourg n'excede pas le seuil de 50 000 euros\"; art. 57 defines that turnover as supplies made in-country \"au cours d'une annee civile\".","url":"https://pfi.public.lu/dam-assets/pdf/tva/loi-tva-2025-01-01.pdf"},"url":"https://euroref.dev/v1/lu/vat-registration-threshold"},{"id":"minimum-wage","name":"Social minimum wage (salaire social minimum)","description":"Luxembourg's indexed statutory minimum wage, set separately for unqualified and qualified workers.","free":false,"stale":false,"last_confirmed":"2026-08-05","confidence":"secondary","effective_from":"2026-06-01","source":{"name":"Guichet.lu - 'Parametres sociaux', nombre indice applicable 992,24, a partir du 1er juin 2026: 'Salaire social minimum (ssm.) mensuel : 2.771,33 euros par mois'; the Minima et maxima cotisables table gives '18 ans et plus non qualifie 100 % 16,0192 2.771,33' (hourly and monthly) and '18 ans et plus qualifie 120 % 19,2231 3.325,59'.","url":"https://guichet.public.lu/fr/citoyens/outils/parametres-sociaux.html"},"url":"https://euroref.dev/v1/lu/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Luxembourg's 11 legal public holidays (jours fériés légaux).","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Guichet.lu — official State portal, 'Travail de jours fériés' (Government of the Grand Duchy of Luxembourg)","url":"https://guichet.public.lu/en/citoyens/travail/conges-jours-feries/jours-feries/travail-jours-feries.html"},"url":"https://euroref.dev/v1/lu/public-holidays"},{"id":"cpi","name":"Consumer price index (annual inflation, HICP)","description":"Annual change in Luxembourg's Harmonised Index of Consumer Prices, from Eurostat.","free":false,"stale":true,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Eurostat — HICP annual rate of change (prc_hicp_minr), Luxembourg, June 2026 (updated 2026-07-17)","url":"https://ec.europa.eu/eurostat/databrowser/view/prc_hicp_minr/"},"url":"https://euroref.dev/v1/lu/cpi"},{"id":"corporate-tax","name":"Corporate income tax (aggregate)","description":"Luxembourg's combined corporate tax burden: corporate income tax, the employment-fund solidarity surcharge, and municipal business tax.","free":false,"stale":false,"last_confirmed":"2026-08-07","confidence":"secondary","effective_from":"2025-01-01","source":{"name":"ACD — Charge fiscale globale des collectivités: IRC 16% + majoration fonds pour l'emploi 1,12% + impôt commercial 6,75% (commune de Luxembourg) = 23,87% à partir de 2025","url":"https://impotsdirects.public.lu/fr/az/c/charg_fisc.html"},"url":"https://euroref.dev/v1/lu/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Luxembourg levies at source on payments to non-residents under the loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu (LIR) - 15% on dividends and 20% on directors' fees (tantièmes) - each at its domestic statutory rate before any double-tax agreement relief. Luxembourg levies NO withholding tax on interest paid to non-residents and NO withholding tax on royalties, because neither appears in a charging provision of the current LIR. Administered by the Administration des contributions directes (ACD).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu (LIR), texte coordonné en vigueur au 1er janvier 2026 (Administration des contributions directes) - Art. 146 (charging provision, revenus de capitaux), Art. 148(1): 'Le taux de la retenue est fixé à 15%' (EN: 'The rate of the withholding is fixed at 15%'), Art. 152 Titre 2 (3): 'Le taux de la retenue est fixé à 20%' (EN: 'The rate of the withholding is fixed at 20%') for tantièmes","url":"https://impotsdirects.public.lu/dam-assets/fr/legislation/LIR/texte-coordonn-en-vigueur-au-1er-janvier-2026-ver-08052026.pdf"},"url":"https://euroref.dev/v1/lu/withholding-tax"},{"id":"income-tax","name":"Personal income tax","description":"Personal income tax brackets for Luxembourg (art. 118 LIR tariff for tax year 2026). Liability depends on tax class: the served value is the class 1 tariff, with classes 1a and 2 carried as variants — class 1a applies the tariff to a reduced base, class 2 applies full splitting.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2025-01-01","source":{"name":"Art. 118 LIR (loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu), as last amended by the loi du 20 décembre 2024 (Entlaaschtungs-Pak, Mémorial A 2024 N° 589), applicable from tax year 2025 and unchanged for 2026 — bracket table extracted verbatim from the ACD's coordinated LIR text in force at 1 January 2026 (actualised 08/05/2026), arts. 118-121","url":"https://legilux.public.lu/eli/etat/leg/loi/2024/12/20/a589/jo"},"url":"https://euroref.dev/v1/lu/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Luxembourg (LU): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"secondary","effective_from":"2026-06-01","source":{"name":"Code de la sécurité sociale, art. 39 (plafond cotisable), art. 240 (taux de cotisation pension, increased from 16 % to 17 % with effect from 1 January 2026), livre I (assurance maladie-maternité), livre II (assurance accident), livre V (assurance dépendance); Code du travail (services de santé au travail); Centre commun de la sécurité sociale, «Paramètres sociaux — taux de cotisation» (the published rate table, which also prints the preceding years and so shows the pension rate moving from 16 % to 17 % for 2026); published 2026 CCSS parameter tables — soins de santé 2,80 %/2,80 %, prestations en espèces 0,25 %/0,25 %, pension 8,50 %/8,50 % plus 8 % State, accident base 0,65 % with bonus-malus factors 0,85/1,00/1,10/1,30/1,50, santé au travail 0,14 %, mutualité des employeurs classes 1 to 4 at 0,23 %/0,95 %/1,56 %/2,66 %, dépendance 1,40 % with a monthly abatement of EUR 692,83; plafond cotisable EUR 13.856,65 monthly and EUR 166.279,80 annually from 1 June 2026 at index 992,24 (social minimum wage EUR 2.771,33), previously EUR 13.518,70 at index 968,04","url":"https://ccss.public.lu/fr/parametres-sociaux.html"},"url":"https://euroref.dev/v1/lu/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/lu/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/lu/late-payment-interest"},{"id":"statutory-interest","name":"Legal interest rate (taux d'intérêt légal)","description":"Luxembourg's general legal interest rate: fixed for each calendar year by règlement grand-ducal under the amended law of 18 April 2004 — 3.75% for 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Ministère de la Justice, Taux d'intérêt légal: the rate for contracts between a professional and a consumer and 'pour les autres cas' is 3,75 % for 2026, 'fixé depuis 2004 par règlement grand-ducal sur base de la loi modifiée du 18 avril 2004 relative aux délais de paiement et aux intérêts de retard'; set by the Règlement grand-ducal du 12 décembre 2025 (Journal officiel A n° 559 du 12 décembre 2025)","url":"https://mj.gouvernement.lu/fr/service-citoyens/taux-interet-legal.html"},"url":"https://euroref.dev/v1/lu/statutory-interest"}]},{"country":"LV","name":"Latvia","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to Latvia. Latvijas Banka is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table), re-loaded 2026-07-22","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/lv/policy-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU as implemented in Latvia's Civillikums art. 1765: the ECB main refinancing rate in force on the first day of the calendar half-year plus 8 percentage points. Derived live from this API's LV ecb-main-refinancing-rate series.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's LV ecb-main-refinancing-rate series) under Civillikums art. 1765, half-yearly snapshot convention","url":"https://likumi.lv/ta/id/90220-civillikums-ceturta-dala-saistibu-tiesibas"},"url":"https://euroref.dev/v1/lv/late-payment-interest"},{"id":"statutory-interest","name":"Statutory legal interest (likumiskie procenti, Civillikums 1765)","description":"Latvia's general civil legal interest: a fixed six per cent per annum under Civillikums art. 1765 first paragraph, applying wherever a rate is not agreed or a statute calls for legal interest.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2014-01-01","source":{"name":"Civillikums, Ceturtā daļa. Saistību tiesības, 1765. pants, pirmā daļa: 'Procentu apmērs cieši jānosaka aktā vai darījumā. Ja tas nav darīts, kā arī tajā gadījumā, ja likums nosaka aprēķināt likumiskos procentus, tas ir, seši procenti no simta gadā' (the rate must be firmly fixed in the instrument or transaction; where it is not, and likewise where a statute directs legal interest to be calculated, it is six per hundred per year) — article in the 26.01.2006 wording as amended by the laws of 23.05.2013 and 19.09.2013, in force from 1 January 2014","url":"https://likumi.lv/ta/id/225418-civillikums-ceturta-dala-saistibu-tiesibas"},"url":"https://euroref.dev/v1/lv/statutory-interest"},{"id":"vat","name":"Value added tax (PVN)","description":"Latvian VAT: standard rate plus reduced rates per the Value Added Tax Law (Pievienotas vertibas nodokla likums), Arts. 41-42.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2012-07-01","source":{"name":"Pievienotas vertibas nodokla likums (VAT Law) Art. 41(1), likumi.lv consolidated text; VID","url":"https://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums"},"url":"https://euroref.dev/v1/lv/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Latvia, 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":"2025-01-01","source":{"name":"Official gazette Latvijas Vestnesis text of the 12 Dec 2024 amending law, new Section 59: \"Iekszemes nodokla maksatajs ir tiesigs neregistreties... kad ta kalendara gada iekszeme veikto precu piegazu... vertiba bez nodokla nav parsniegusi 50 000 euro\" (ellipses in extraction), with deferral \"atlikt registresanos... lidz kalendara gada beigam\" up to EUR 55,000.","url":"https://www.vestnesis.lv/op/2024/251.6"},"url":"https://euroref.dev/v1/lv/vat-registration-threshold"},{"id":"minimum-wage","name":"National minimum wage","description":"Latvia's statutory minimum monthly wage, set by Cabinet regulation.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Cabinet Regulation No. 656 (2015) as amended by Reg. No. 680 of 2025-11-19: 'Minimala menesa darba alga normala darba laika ietvaros ir 780 euro'; State Labour Inspectorate","url":"https://likumi.lv/ta/id/278067"},"url":"https://euroref.dev/v1/lv/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Latvian public holidays (svetku dienas) under the law 'Par svetku, atceres un atzimejamam dienam'.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Law 'Par svetku, atceres un atzimejamam dienam' s.1, likumi.lv consolidated text","url":"https://likumi.lv/ta/id/72608-par-svetku-atceres-un-atzimejamam-dienam"},"url":"https://euroref.dev/v1/lv/public-holidays"},{"id":"cpi","name":"Consumer price index (annual inflation)","description":"Annual change in Latvia's consumer price index, from the Central Statistical Bureau (CSP).","free":false,"stale":true,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Central Statistical Bureau of Latvia — consumer prices, June 2026 release of 2026-07-08 (12-month average +3.5%)","url":"https://stat.gov.lv/en/statistics-themes/economy/consumer-prices"},"url":"https://euroref.dev/v1/lv/cpi"},{"id":"corporate-tax","name":"Corporate income tax (UIN, distributed-profit model)","description":"Latvia taxes corporate profits only on distribution: 0% on retained earnings; distributions taxed at 20% of a base divided by 0.8 — effectively 25% of the net distributed amount.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2018-01-01","source":{"name":"Uznemumu ienakuma nodokla likums Art. 3(1) ('Nodokla likme ir 20 procenti') and Art. 4(9) (base / 0.8), likumi.lv consolidated text","url":"https://likumi.lv/ta/id/292700-uznemumu-ienakuma-nodokla-likums"},"url":"https://euroref.dev/v1/lv/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Latvia levies on payments to non-resident companies under the Enterprise Income Tax Law (Uzņēmumu ienākuma nodokļa likums, in force since 2018) - management/consulting fees, real-estate disposal proceeds and payments to tax-haven entities - together with the distribution-level treatment of dividends, each at its domestic statutory rate before any double-tax agreement relief. Administered by the State Revenue Service (VID).","free":false,"stale":false,"last_confirmed":"2026-08-12","confidence":"primary","effective_from":"2018-01-01","source":{"name":"Uzņēmumu ienākuma nodokļa likums (Enterprise Income Tax Law), Section 5 “Taxable Object of a Non-resident, Tax Rate and Tax Deduction”, official consolidated text on likumi.lv (Latvian state legal portal), English translation. Section 5(1): “The tax shall be deducted from the payments which residents (except for natural persons) and permanent establishments disburse to non-residents if personal income tax has not been deducted from such payments. The enterprise income tax shall be deducted from the following” — “1) the remuneration for management and consultancy services - 20 per cent of the amount of remuneration; 2) the remuneration for alienation of immovable property located in Latvia - three per cent...; 3) the payments made to a non-resident in accordance with Paragraphs six and eight of this Section; 4) the remuneration for the leasing or renting of immovable property located in Latvia - five per cent...”. Dividends, interest and royalties are absent from that list and are therefore not withheld — EXCEPT where the recipient is in a low-tax or tax-free country, when Section 5(6) and 5(8) charge 20 per cent","url":"https://likumi.lv/ta/en/en/id/292700"},"url":"https://euroref.dev/v1/lv/withholding-tax"},{"id":"income-tax","name":"Personal income tax (IIN)","description":"Latvia's progressive personal income tax, two brackets plus a high-income surcharge (in force since 2025-01-01).","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2025-01-01","source":{"name":"Ministry of Finance — iedzivotaju ienakuma nodokla likmes; VID 'IIN izmainas no 2026. gada'","url":"https://www.fm.gov.lv/lv/iedzivotaju-ienakuma-nodokla-likmes"},"url":"https://euroref.dev/v1/lv/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Latvia (LV): employee and employer shares of each statutory branch, with the contribution ceiling, the solidarity tax above it, and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Likums 'Par valsts sociālo apdrošināšanu' and the Cabinet regulations made under it, as published by the Valsts ieņēmumu dienests in 'Valsts sociālās apdrošināšanas obligāto iemaksu likmes' — general rate 34,09 per cent (employer 23,59 per cent, employee 10,50 per cent), 30,02 per cent for persons who have reached retirement age or been granted a state old-age pension, 31,70 per cent for recipients of an early old-age pension and persons with disability; annual maximum contribution object of 105 300 euro fixed for the period 1 January 2025 to 31 December 2027; Solidaritātes nodokļa likums, 3. pants (object), 5. pants (taxpayers), 6.1 pants ('Nodokļa likme ir 25 procenti'), 6.2 pants (payment at the contribution rate during the year and refund of the overpayment by 1 September of the post-taxation year) and 8.1 pants (allocation 1 / 14 / 10 percentage points to health care, the state pension special budget and personal income tax revenues); minimum monthly wage for 2026 of 780 euro, up from 740 euro; uzņēmējdarbības riska valsts nodeva of 0,36 euro per employee per month for 2026, unchanged, payable by the 23rd of the following month; minimum mandatory contributions calculated on three times the minimum monthly wage per quarter, the shortfall being borne by the employer, per the Valsts sociālās apdrošināšanas aģentūra and Valsts ieņēmumu dienests methodological guidance","url":"https://www.vid.gov.lv/lv/valsts-socialas-apdrosinasanas-obligato-iemaksu-likmes"},"url":"https://euroref.dev/v1/lv/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/lv/ecb-main-refinancing-rate"}]},{"country":"MT","name":"Malta","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to Malta. the Central Bank of Malta is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table), re-loaded 2026-07-22","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/mt/policy-rate"},{"id":"vat","name":"Value added tax (VAT)","description":"Maltese VAT under the Value Added Tax Act, Cap. 406: standard rate plus four reduced rates.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"secondary","effective_from":"2004-01-01","source":{"name":"Value Added Tax Act, Cap. 406 (Eighth Schedule as amended by Legal Notice 231 of 2023)","url":"https://legislation.mt/eli/cap/406"},"url":"https://euroref.dev/v1/mt/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Malta, 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":"2025-01-01","source":{"name":"MTCA 'Guidelines in relation to the VAT rules applicable to small enterprises' (7 April 2025), quoting Part One of the Sixth Schedule: a small enterprise is \"any taxable person whose domestic annual turnover during the preceding calendar year, if any, does not exceed the domestic threshold (EUR 35,000) at the time of application\", and \"a person would not be eligible to register under article 11 where their turnover for the calendar year in which the application is made has already exceeded the domestic threshold\".","url":"https://mtca.gov.mt/docs/default-source/documents/business-tax/vat/vat-guidelines/guidelines-in-relation-to-the-vat-rules-applicable-to-small-enterprises.pdf?sfvrsn=1bb830bc_1"},"url":"https://euroref.dev/v1/mt/vat-registration-threshold"},{"id":"minimum-wage","name":"National minimum wage","description":"Malta's statutory minimum wage, legislated as a WEEKLY rate by National Standard Order.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"Legal Notice 290 of 2025; National Minimum Wage National Standard Order, S.L. 452.71","url":"https://legislation.mt/eli/sl/452.71"},"url":"https://euroref.dev/v1/mt/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Maltese national holidays and other public holidays under the National Holidays and Other Public Holidays Act, Cap. 252.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"National Holidays and Other Public Holidays Act, Cap. 252 (five National Holidays and nine Other Public Holidays)","url":"https://legislation.mt/eli/cap/252"},"url":"https://euroref.dev/v1/mt/public-holidays"},{"id":"cpi","name":"Consumer price index (annual inflation, HICP)","description":"Annual change in Malta's Harmonised Index of Consumer Prices, from Eurostat.","free":false,"stale":true,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Eurostat — HICP annual rate of change (prc_hicp_minr), Malta, June 2026 (updated 2026-07-17)","url":"https://ec.europa.eu/eurostat/databrowser/view/prc_hicp_minr/"},"url":"https://euroref.dev/v1/mt/cpi"},{"id":"income-tax","name":"Personal income tax brackets","description":"Resident personal income tax under the Income Tax Act (Cap. 123). Malta runs SEVEN separate rate tables selected by the taxpayer's status: the headline value carries the single computation, and the married and parent computations - including the child sub-categories added from 2026 - are served as variants.","free":false,"stale":false,"last_confirmed":"2026-08-08","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Malta Tax & Customs Administration, 'NEW TAX RATES, 2026 - Budget Amendments' (amendment of 13-04-26, last update January 2026): the seven rate tables under Income Tax Act (Cap. 123) art. 56(1)(a) (married) and 56(1)(b) (single/parent), each stated as 'multiply the chargeable income by [rate] and then subtract from the result [deduction]'. Read visually from the official PDF: the server refuses automated fetch and the PDF carries no text layer.","url":"https://mtca.gov.mt/docs/default-source/documents/2026-tax-rates.pdf"},"url":"https://euroref.dev/v1/mt/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Malta (MT): employee and employer shares of each statutory branch and earnings class, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Department of Social Security (Ministry for Social Policy), Government of Malta — \"Social Security Contributions (Class 1) 2026 – Employed Persons\", the official Class 1 rate table for 2026 (Categories A–F, with the Maternity Leave Fund column); Department of Social Security, \"Social Security Contributions\" — insurable employment, basic weekly wage definition, the 8-hour part-time test, the pro-rata election and the 52/53-contribution year; Social Security Act (Cap. 318), art. 10 and art. 13(1), Part II of the First Schedule (excepted employments) and Part I of the Tenth Schedule (Class 1 contribution rates, including the Maternity Leave Fund contribution); Malta Tax and Customs Administration (MTCA), FSS Social Security Contribution Rates, Class 1, 2026.","url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-1-2026/"},"url":"https://euroref.dev/v1/mt/social-contributions"},{"id":"corporate-tax","name":"Corporate income tax","description":"Malta's flat corporate income tax operating under a full-imputation system with shareholder refunds.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2007-01-01","source":{"name":"Income Tax Act, Cap. 123, read with the Income Tax Management Act (full imputation and the tax-account refund system)","url":"https://legislation.mt/eli/cap/123"},"url":"https://euroref.dev/v1/mt/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Malta levies on payments to non-residents - which for dividends, interest and royalties is in each case NIL under the Income Tax Act (Cap. 123): dividends because of the full imputation system, and interest and royalties because article 12(1)(c) exempts them in the hands of non-residents, subject to stated conditions. Administered by the Malta Tax and Customs Administration (formerly CFR).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Income Tax Act, Cap. 123 of the Laws of Malta: art. 12(1)(c)(i) - 'There shall be exempt from the tax ... any interest, discount, premium or royalties accruing to or derived by any person not resident in Malta', subject to the provisos on permanent establishment and Maltese ownership/control; art. 59(1)(a) - a company 'shall be entitled to deduct from the amount of any dividend ... a tax at the rate paid or payable by the company ... on the income out of which such dividend is paid' (full imputation - the deduction is company tax already paid, credited to the shareholder under art. 60, not an additional withholding).","url":"https://legislation.mt/eli/cap/123/eng"},"url":"https://euroref.dev/v1/mt/withholding-tax"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/mt/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/mt/late-payment-interest"},{"id":"statutory-interest","name":"Statutory legal interest (Civil Code art. 1139)","description":"Malta's general legal interest on money obligations: a fixed 8% per annum under article 1139 of the Civil Code (Cap. 16), unchanged since Act VI of 1983 unified the former civil and commercial rates.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"1983-04-26","source":{"name":"Civil Code (Cap. 16) art. 1139: 'Saving any other provision of law relating to suretyship or partnership, where the subject-matter of the obligation is limited to the payment of a determinate sum, the damages arising from the delay in the performance thereof shall only consist in the interests on the sum due at the rate of eight per cent per annum'; substituted by Act No. VI of 1983 (Civil Code (Amendment) Act, 1983) s. 4, which replaced 'five per cent per annum, or where the obligation arises from a commercial transaction, at the rate of six per cent per annum' with 'eight per centum per annum' — passed 25 April 1983, assented 26 April 1983","url":"https://legislation.mt/eli/cap/16/eng"},"url":"https://euroref.dev/v1/mt/statutory-interest"}]},{"country":"NL","name":"Netherlands","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to the Netherlands. De Nederlandsche Bank (DNB) is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table); underlying instrument: ECB Governing Council monetary policy decision of 11 June 2026 raising the three key ECB interest rates by 25 basis points with effect from 17 June 2026","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/nl/policy-rate"},{"id":"vat","name":"Value added tax (BTW / omzetbelasting)","description":"Standard rate of Dutch value added tax (belasting over de toegevoegde waarde, 'btw'), levied under the Wet op de omzetbelasting 1968.","free":false,"stale":false,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2012-10-01","source":{"name":"Wet op de omzetbelasting 1968, artikel 9, eerste lid (standard rate); as administered and published by the Belastingdienst, 'Btw-tarieven en vrijstellingen'","url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/"},"url":"https://euroref.dev/v1/nl/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Netherlands, 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":"2020-01-01","source":{"name":"Belastingdienst KOR page: \"is uw omzet niet meer dan EUR 20.000 per kalenderjaar? Dan kunt u gebruikmaken van de kleineondernemersregeling (KOR)\"; statutory origin verified in Stb. 2018, 511, new artikel 25(1): \"Een ondernemer die in Nederland is gevestigd of aldaar een vaste inrichting heeft en van wie de omzet in een kalenderjaar...\" (EUR 20,000, in force 1 Jan 2020 per artikel IV).","url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/"},"url":"https://euroref.dev/v1/nl/vat-registration-threshold"},{"id":"minimum-wage","name":"Statutory minimum wage (wettelijk minimumuurloon)","description":"Statutory minimum hourly wage for employees aged 21 and over, set under the Wet minimumloon en minimumvakantiebijslag and indexed twice yearly.","free":false,"stale":false,"last_confirmed":"2026-08-26","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Regeling van de Minister van Sociale Zaken en Werkgelegenheid van 28 april 2026, nr. 2026-0000107275, tot indexatie van het wettelijk minimumloon en bekendmaking van het wettelijk minimumloon per 1 juli 2026 (Staatscourant 2026, nr. 16505), based on art. 14(2) and 14(10) Wet minimumloon en minimumvakantiebijslag","url":"https://zoek.officielebekendmakingen.nl/stcrt-2026-16505.html"},"url":"https://euroref.dev/v1/nl/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Generally recognised public holidays (algemeen erkende feestdagen) in the Netherlands for calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-29","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Algemene termijnenwet, artikel 3 (algemeen erkende feestdagen; Goede Vrijdag equated by art. 3(2)); Koningsdag date rule (27 April, or 26 April when 27 April falls on a Sunday) per the statute governing the celebration of the King's birthday","url":"https://wetten.overheid.nl/BWBR0002448/2010-10-10"},"url":"https://euroref.dev/v1/nl/public-holidays"},{"id":"cpi","name":"Consumer price inflation (CPI)","description":"Year-on-year change in the Dutch consumer price index (consumentenprijsindex, CPI) as published by Statistics Netherlands (CBS).","free":false,"stale":true,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Centraal Bureau voor de Statistiek (CBS), 'Inflatie daalt in juni naar 2,9 procent', published 7 July 2026; underlying table 'Consumentenprijzen; CPI 2025=100, index en mutaties' (StatLine 86141NED)","url":"https://www.cbs.nl/nl-nl/nieuws/2026/28/inflatie-daalt-in-juni-naar-2-9-procent"},"url":"https://euroref.dev/v1/nl/cpi"},{"id":"corporate-tax","name":"Corporate income tax (vennootschapsbelasting)","description":"Top statutory rate of Dutch corporate income tax (vennootschapsbelasting, 'Vpb') under the Wet op de vennootschapsbelasting 1969.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2022-01-01","source":{"name":"Wet op de vennootschapsbelasting 1969, artikel 22 (tarief); rates for financial year 2026 as published by the Belastingdienst, 'Tarieven voor de vennootschapsbelasting'","url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/vennootschapsbelasting/tarieven_vennootschapsbelasting"},"url":"https://euroref.dev/v1/nl/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The Dutch withholding taxes on payments to non-residents: dividend tax (dividendbelasting) at 15% under the Wet op de dividendbelasting 1965, no general withholding tax on interest or royalties, and the conditional withholding tax (bronbelasting) under the Wet bronbelasting 2021 on interest, royalties and, since 2024, dividends paid to affiliated entities in listed low-tax jurisdictions or in abuse situations, at the highest corporate income tax rate. All rates are domestic statutory rates before treaty or EU directive relief. Administered by the Belastingdienst.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2024-01-01","source":{"name":"Wet op de dividendbelasting 1965, art. 5 (wetten.overheid.nl, BWBR0002515): 'De belasting bedraagt 15% van de opbrengst' ('The tax amounts to 15% of the proceeds'); Wet bronbelasting 2021, art. 4.1 (BWBR0042952, consolidation 01-01-2026): 'De belasting bedraagt het hoogste percentage, bedoeld in artikel 22 van de Wet op de vennootschapsbelasting 1969' ('The tax amounts to the highest percentage referred to in article 22 of the Corporate Income Tax Act 1969') - 25.8% in 2026; Belastingdienst: 'Het tarief is gelijk aan het hoogste tarief van de vennootschapsbelasting (in 2024, 2025 en 2026 is dat 25,8%)'.","url":"https://wetten.overheid.nl/BWBR0002515"},"url":"https://euroref.dev/v1/nl/withholding-tax"},{"id":"income-tax","name":"Personal income tax (inkomstenbelasting, box 1)","description":"Statutory box 1 rate schedule for income from employment and home ownership, for taxpayers below AOW (state pension) age, tax year 2026.","free":false,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Wet inkomstenbelasting 2001, artikel 2.10 (tarief box 1) jo. Wet financiering sociale verzekeringen (premies volksverzekeringen), as indexed for tax year 2026 by the Belastingplan 2026; rates published by the Belastingdienst, 'Box 1: uitleg en tarieven'","url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_1/box_1"},"url":"https://euroref.dev/v1/nl/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Netherlands (NL): 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":"Wet financiering sociale verzekeringen (Wfsv), art. 11, 17, 18, 20, 23, 27, 28 (vervallen), 31, 34, 36, 38, 95; Besluit Wfsv art. 2.2, 2.3, 2.3a, 2.4, 2.5, 2.6, 2.19d; Regeling van de Minister van Sociale Zaken en Werkgelegenheid van 2 december 2025, nr. 2025-0000276298, tot vaststelling premiepercentages werknemers- en volksverzekeringen, maximumpremieloon werknemersverzekeringen en opslag kinderopvangtoeslag 2026 (BWBR0051937), art. I-IX; Regeling vaststelling premiepercentage Wlz (VWS, 7 december 2018, kenmerk 1458885-184664-Z, BWBR0041685), art. 1; Wet kinderopvang art. 1.10 lid 1 en lid 3; Zorgverzekeringswet art. 19, 39 lid 2, 41, 42, 43, 45, 47, 48, 49, 50, en Regeling zorgverzekering art. 5.2, 5.3, 5.4, 5.5 as amended by de Regeling van de Minister van VWS van 3 november 2025, kenmerk 4240020-1089850-Z, Stcrt. 2025, 38055; UWV, Besluit gedifferentieerde premie Werkhervattingskas 2026 en 2027 met de nota's \"Gedifferentieerde premies WGA en Ziektewet 2026\" en \"... 2027\"; Belastingdienst, \"Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026\" (Bijlage bij de Nieuwsbrief Loonheffingen 2026), Uitgave 3, 3 maart 2026, Tabel 1, 9, 10, 11, 12","url":"https://wetten.overheid.nl/BWBR0051937/2026-01-01"},"url":"https://euroref.dev/v1/nl/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/nl/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/nl/late-payment-interest"},{"id":"statutory-interest","name":"Statutory interest, non-commercial (wettelijke rente niet-handelstransacties)","description":"The Netherlands' general statutory interest on money debts under art. 6:119 BW, fixed by algemene maatregel van bestuur under art. 6:120(1) BW — 4% per annum since 1 January 2026, down from 6%.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Besluit van 10 december 2025 tot wijziging van het Besluit van 15 december 2022 tot vaststelling wettelijke rente (Stb. 2025, 438), art. I: 'In artikel 1 van het Besluit van 15 december 2022 tot vaststelling wettelijke rente wordt «zes procent» vervangen door «vier procent»', in werking met ingang van 1 januari 2026; grondslag art. 6:119 jo. 6:120 lid 1 BW","url":"https://zoek.officielebekendmakingen.nl/stb-2025-438.html"},"url":"https://euroref.dev/v1/nl/statutory-interest"}]},{"country":"NO","name":"Norway","currency":"NOK","series":[{"id":"policy-rate","name":"Norges Bank policy rate (styringsrenten)","description":"The sight deposit rate (styringsrenten) — the interest rate on banks' sight deposits up to a quota at Norges Bank — set by the Monetary Policy and Financial Stability Committee under the Sentralbankloven (Central Bank Act, 2019). Norway has its own currency (NOK) and central bank; it is NOT in the eurozone and NOT an EU member. Rate is normally reviewed at eight monetary policy meetings a year, four of which accompany a Monetary Policy Report.","free":false,"stale":false,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2026-05-08","source":{"name":"Norges Bank — Rate decision May 2026 (meeting 6 May 2026): policy rate RAISED by 0.25pp from 4.0% to 4.25%, effective from 8 May 2026. 'A higher policy rate is needed to return inflation to target within a reasonable time horizon.'","url":"https://www.norges-bank.no/en/topics/monetary-policy/Monetary-policy-meetings/2026/may-2026/"},"url":"https://euroref.dev/v1/no/policy-rate"},{"id":"statutory-interest","name":"Statutory late-payment interest (forsinkelsesrente)","description":"Norway's late-payment interest under forsinkelsesrenteloven § 3: the Norges Bank policy rate plus at least 8 percentage points, fixed for each calendar half-year — 12.25% for the second half of 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Forsinkelsesrenteloven (lov 17. desember 1976 nr. 100) § 3: 'Departementet fastsetter hvert halvår størrelsen av forsinkelsesrenten' (the rate is fixed each half-year); Finanstilsynet notice for H2 2026: 'Satsen skal være Norges Bank sin styringsrente, lagt til minst 8 prosentpoeng' — set at 12.25% p.a. from 1 July 2026","url":"https://www.finanstilsynet.no/nyhetsarkiv/nyheter/2026/forsinkelsesrente-og-standardkompensasjon-for-inndrivelseskostnader-fra-1.-juli-2026"},"url":"https://euroref.dev/v1/no/statutory-interest"},{"id":"vat","name":"MVA (merverdiavgift) standard rate","description":"Merverdiavgift (MVA / VAT) alminnelig sats — the standard value-added tax rate on supplies of goods and services, levied under the Merverdiavgiftsloven (VAT Act 2009) and set annually in the Stortinget's Stortingsvedtak om merverdiavgift. Administered by Skatteetaten (the Norwegian Tax Administration).","free":false,"stale":false,"last_confirmed":"2026-08-05","confidence":"primary","effective_from":"2005-01-01","source":{"name":"Skatteetaten — Value added tax rates 2026: standard (normal) rate 25%","url":"https://www.skatteetaten.no/en/rates/value-added-tax/"},"url":"https://euroref.dev/v1/no/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Norway, 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":"2010-01-01","source":{"name":"Lovdata (official Norwegian law portal), merverdiavgiftsloven § 2-1(1): 'skal registreres i Merverdiavgiftsregisteret når omsetning og uttak som er omfattet av loven til sammen har oversteget 50.000 kroner i en periode på tolv måneder'.","url":"https://lovdata.no/dokument/NL/lov/2009-06-19-58"},"url":"https://euroref.dev/v1/no/vat-registration-threshold"},{"id":"minimum-wage","name":"General statutory minimum wage (none — structural null)","description":"Whether Norway has a single national/general statutory minimum wage. It does NOT. Wage floors exist only in specific sectors through allmenngjøring (generalised application of nationwide collective agreements) under the Allmenngjøringsloven, decided by the tripartite Tariffnemnda and enforced by Arbeidstilsynet. This series records the national null; sector rates are documented in notes and must NOT be served as a national floor.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":null,"source":{"name":"Arbeidstilsynet (Norwegian Labour Inspection Authority) — 'Minimum wage': 'There is no general minimum wage in Norway. Minimum wages in Norway are stipulated by law only for certain sectors.'","url":"https://www.arbeidstilsynet.no/en/pay-and-engagement-of-employees/pay-and-minimum-rates-of-pay/minimum-wage/"},"url":"https://euroref.dev/v1/no/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Norway's public holidays for calendar year 2026. Statutory basis: the helligdager (church/red-letter days) are defined by Lov om helligdager og helligdagsfred (Helligdagsloven, 1995); 1 May and 17 May are separate offentlige høgtidsdager under Lov 26. april 1947 om 1 og 17 mai som høgtidsdager. Movable feasts follow the WESTERN (Gregorian) Easter — Easter Sunday is 5 April 2026.","free":true,"stale":false,"last_confirmed":"2026-07-29","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Lovdata — Lov om helligdager og helligdagsfred (Helligdagsloven) § 2 (helligdager) and Lov 26. april 1947 nr. 1 om 1 og 17 mai som høgtidsdager (1 May and 17 May). Movable dates computed from Western Easter Sunday = 5 April 2026.","url":"https://lovdata.no/dokument/NL/lov/1995-02-24-12"},"url":"https://euroref.dev/v1/no/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation (Konsumprisindeksen, KPI), twelve-month growth (tolvmånedersvekst) in percent, latest published month, from Statistics Norway (Statistisk sentralbyrå, SSB) — the official statistics producer.","free":false,"stale":false,"last_confirmed":"2026-08-21","confidence":"primary","effective_from":"2026-07-01","source":{"name":"SSB — Konsumprisindeksen, July 2026 (published 10 August 2026): \"From July 2025 to July 2026 the Consumer Price Index (CPI) rose by 3.0 per cent\"; index 103.8 (2025=100); month-on-month +1.0%. Core KPI-JAE (CPI-ATE, adjusted for tax changes, excluding energy) 2.7% YoY, +0.8% MoM.","url":"https://www.ssb.no/en/priser-og-prisindekser/konsumpriser/statistikk/konsumprisindeksen"},"url":"https://euroref.dev/v1/no/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate (selskapsskatt) on resident company net profits, levied on alminnelig inntekt at the flat ordinary-income rate under the Skatteloven and the Stortinget's annual tax resolution (Stortingets skattevedtak). Administered by Skatteetaten.","free":false,"stale":false,"last_confirmed":"2026-07-31","confidence":"primary","effective_from":"2019-01-01","source":{"name":"Skatteetaten — Rates: tax on general income (alminnelig inntekt) is 22% for 2026; the corporate income tax rate equals this ordinary-income rate for companies.","url":"https://www.skatteetaten.no/en/rates/general-income/"},"url":"https://euroref.dev/v1/no/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Norway levies on payments to non-residents - dividends generally, and interest/royalties/lease payments only when paid to related companies in low-tax jurisdictions - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Norwegian Tax Administration (Skatteetaten).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2021-07-01","source":{"name":"Skatteetaten, per-topic English pages: 'As a rule, Norwegian companies deduct 25 percent withholding tax on share dividends'; 'Withholding tax applies to interest, royalties and lease payments that go from a Norwegian company or branch to foreign related entities in low-tax jurisdictions. The withholding tax rate is 15 percent.'","url":"https://www.skatteetaten.no/en/business-and-organisation/tax-for-businesses/tax-return/deductions/utland-store-selskaper-og-konsern/withholding-tax-on-interest-royalties-and-lease-payments/"},"url":"https://euroref.dev/v1/no/withholding-tax"},{"id":"income-tax","name":"Personal income tax — trinnskatt bracket tax (plus flat ordinary-income tax)","description":"Norway taxes individuals in TWO parts: (1) a FLAT 22% tax on 'alminnelig inntekt' (ordinary/net income, after deductions), and (2) the progressive 'trinnskatt' (bracket/step tax) levied on gross 'personinntekt' (personal income: salary and pension, no deductions). This series serves the trinnskatt bands; the flat component and social-security contribution are explained in notes. Set by the Stortinget's annual skattevedtak, administered by Skatteetaten.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Skatteetaten — Rates: Bracket tax (trinnskatt) 2026 — Trinn 1 from NOK 226,100 at 1.7%; Trinn 2 from 318,300 at 4.0%; Trinn 3 from 725,050 at 13.7%; Trinn 4 from 980,100 at 16.8%; Trinn 5 from 1,467,200 at 17.8%. Confirmed by Stortinget skattevedtak for 2026 (Innst. 3 S (2025-2026)).","url":"https://www.skatteetaten.no/en/rates/bracket-tax/"},"url":"https://euroref.dev/v1/no/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Norway (NO): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Lov om folketrygd (folketrygdloven, LOV-1997-02-28-19), kapittel 23; Stortingets vedtak om fastsetting av avgifter mv. til folketrygden for 2026; Stortingsvedtak om fastsetting av finansskatt på lønn for 2026; Lov om obligatorisk tjenestepensjon (LOV-2005-12-21-124); Lov om yrkesskadeforsikring (LOV-1989-06-16-65); Skatteetaten, Satser — arbeidsgiveravgift 2026 (all sones and the sone Ia fribeløp of NOK 850 000 per foretak); Skatteetaten, Satser — trygdeavgift 2026 (lønnsinntekt 7,6 %, pensjon 5,1 %, næringsinntekt 10,8 %, nedre grense NOK 99 650, opptrappingssats capped at 25 per cent of income above the threshold); NAV, grunnbeløpet i folketrygden — NOK 136 549 from 1 May 2026","url":"https://www.skatteetaten.no/satser/arbeidsgiveravgift/"},"url":"https://euroref.dev/v1/no/social-contributions"},{"id":"fx-reference","name":"Norges Bank exchange rates","description":"Daily exchange rates for the Norwegian krone, from Norges Bank.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-09-11","source":{"name":"Norges Bank — exchange rates (data.norges-bank.no, SDMX), fix of 2026-09-11","url":"https://data.norges-bank.no/api/data/EXR"},"url":"https://euroref.dev/v1/no/fx-reference"}]},{"country":"PL","name":"Poland","currency":"PLN","series":[{"id":"policy-rate","name":"Policy interest rate (stopa referencyjna NBP)","description":"NBP reference rate — the yield on the main open market operations conducted by Narodowy Bank Polski, set by the Monetary Policy Council (Rada Polityki Pienieznej). Poland is an EU member state OUTSIDE the euro area and runs its own monetary policy.","free":false,"stale":true,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2026-03-05","source":{"name":"Uchwala nr 1/2026 Rady Polityki Pienieznej z dnia 4 marca 2026 r. w sprawie stopy referencyjnej, oprocentowania kredytow refinansowych, oprocentowania lokaty terminowej oraz stopy redyskontowej i stopy dyskontowej weksli w Narodowym Banku Polskim, § 1 — Dziennik Urzedowy NBP z 2026 r. poz. 4, wydana na podstawie art. 12 ust. 2 pkt 1 ustawy z dnia 29 sierpnia 1997 r. o Narodowym Banku Polskim (Dz. U. z 2022 r. poz. 2025)","url":"https://dzu.nbp.pl/DU_NBP/2026/4/oryginal/akt.pdf"},"url":"https://euroref.dev/v1/pl/policy-rate"},{"id":"vat","name":"Value added tax (podatek od towarow i uslug, VAT) — standard rate","description":"Standard rate of Polish VAT actually in force, levied under the ustawa z dnia 11 marca 2004 r. o podatku od towarow i uslug.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2011-01-01","source":{"name":"Ustawa z dnia 11 marca 2004 r. o podatku od towarow i uslug, art. 146ef ust. 1 pkt 1 w zwiazku z art. 41 ust. 1 — tekst jednolity ogloszony obwieszczeniem Marszalka Sejmu RP z dnia 21 maja 2025 r., Dz. U. z 2025 r. poz. 775","url":"https://api.sejm.gov.pl/eli/acts/DU/2025/775/text.pdf"},"url":"https://euroref.dev/v1/pl/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Poland, 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":"2026-01-01","source":{"name":"Dziennik Ustaw text of the 24 June 2025 amending act: in art. 113 the words \"kwoty 200 000 zl\" are replaced — \"wyrazy 'kwoty 200 000 zl' zastepuje sie wyrazami 'kwoty 240 000 zl'\" — with art. 3: \"Ustawa wchodzi w zycie z dniem 1 stycznia 2026 r.\"","url":"https://dziennikustaw.gov.pl/D2025000089601.pdf"},"url":"https://euroref.dev/v1/pl/vat-registration-threshold"},{"id":"minimum-wage","name":"Statutory minimum wage (minimalne wynagrodzenie za prace)","description":"National statutory minimum monthly gross wage for a full-time employee under a contract of employment, fixed annually by regulation of the Council of Ministers.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Rozporzadzenie Rady Ministrow z dnia 11 wrzesnia 2025 r. w sprawie wysokosci minimalnego wynagrodzenia za prace oraz wysokosci minimalnej stawki godzinowej w 2026 r., § 1 (Dz. U. z 2025 r. poz. 1242, ogloszone 15 wrzesnia 2025 r.), wydane na podstawie art. 2 ust. 5 ustawy z dnia 10 pazdziernika 2002 r. o minimalnym wynagrodzeniu za prace (Dz. U. z 2024 r. poz. 1773)","url":"https://dziennikustaw.gov.pl/D2025000124201.pdf"},"url":"https://euroref.dev/v1/pl/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory non-working days (dni wolne od pracy) in Poland for calendar year 2026 under the ustawa z dnia 18 stycznia 1951 r. o dniach wolnych od pracy.","free":true,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Ustawa z dnia 18 stycznia 1951 r. o dniach wolnych od pracy, art. 1 pkt 1 lit. a-m — tekst jednolity ogloszony obwieszczeniem Marszalka Sejmu RP z dnia 6 marca 2025 r., Dz. U. z 2025 r. poz. 296, uwzgledniajacy zmiane wprowadzona ustawa z dnia 6 grudnia 2024 r. o zmianie ustawy o dniach wolnych od pracy oraz niektorych innych ustaw (Dz. U. z 2024 r. poz. 1965)","url":"https://api.sejm.gov.pl/eli/acts/DU/2025/296/text.pdf"},"url":"https://euroref.dev/v1/pl/public-holidays"},{"id":"cpi","name":"Consumer price inflation (wskaznik cen towarow i uslug konsumpcyjnych)","description":"Year-on-year change in the Polish national consumer price index published by Glowny Urzad Statystyczny (GUS).","free":false,"stale":true,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"GUS, 'Szybki szacunek wskaźnika cen towarów i usług konsumpcyjnych w lipcu 2026 r.' (31 July 2026): prices 'wzrosły o 3,0%' year-on-year, +0.8% month-on-month","url":"https://stat.gov.pl/obszary-tematyczne/ceny-handel/wskazniki-cen/szybki-szacunek-wskaznika-cen-towarow-i-uslug-konsumpcyjnych-w-lipcu-2026-r-,21,43.html"},"url":"https://euroref.dev/v1/pl/cpi"},{"id":"corporate-tax","name":"Corporate income tax (podatek dochodowy od osob prawnych, CIT)","description":"Standard statutory rate of Polish corporate income tax under the ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osob prawnych.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2004-01-01","source":{"name":"Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osob prawnych, art. 19 ust. 1 pkt 1 — tekst jednolity ogloszony obwieszczeniem Marszalka Sejmu RP z dnia 27 marca 2026 r., Dz. U. z 2026 r. poz. 554","url":"https://api.sejm.gov.pl/eli/acts/DU/2026/554/text.pdf"},"url":"https://euroref.dev/v1/pl/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Poland levies on payments to non-residents - 19% on dividends and 20% on interest, royalties and a statutory list of intangible services - each at its domestic statutory rate before any double-tax agreement relief, plus the pay-and-refund mechanism for passive payments over PLN 2,000,000 to a related foreign recipient. Levied under the Corporate Income Tax Act (ustawa o CIT / updop) art. 21-22 and administered by the Krajowa Administracja Skarbowa (Lublin tax office for non-residents).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2022-01-01","source":{"name":"Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osob prawnych (updop), art. 21 ust. 1 pkt 1 i 2a ('ustala sie w wysokosci 20% przychodow' - 'is set at 20% of revenue') and art. 22 ust. 1 ('ustala sie w wysokosci 19% uzyskanego przychodu (dochodu)' - 'is set at 19% of the revenue (income) obtained'); pay-and-refund: art. 26 ust. 2e","url":"https://lexlege.pl/ustawa-o-podatku-dochodowym-od-osob-prawnych/art-21/"},"url":"https://euroref.dev/v1/pl/withholding-tax"},{"id":"income-tax","name":"Personal income tax (podatek dochodowy od osob fizycznych, PIT) — skala podatkowa","description":"Statutory progressive tax scale under art. 27 ust. 1 of the ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osob fizycznych, applicable to tax year 2026.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2022-01-01","source":{"name":"Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osob fizycznych, art. 27 ust. 1 (skala podatkowa) — tekst jednolity ogloszony obwieszczeniem Marszalka Sejmu RP z dnia 17 kwietnia 2026 r., Dz. U. z 2026 r. poz. 592","url":"https://api.sejm.gov.pl/eli/acts/DU/2026/592/text.pdf"},"url":"https://euroref.dev/v1/pl/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Poland (PL): 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":"Ustawa z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych, art. 16 ust. 1, 1b, 2, 3, art. 19 ust. 1, 3, 5, 6 i 10, art. 20 ust. 2, art. 22 ust. 1 (t.j. Dz. U. z 2026 r. poz. 199); Obwieszczenie Ministra Rodziny, Pracy i Polityki Społecznej z dnia 19 listopada 2025 r. (M.P. z 2025 r. poz. 1206) — annual ceiling 282 600 zł; Ustawa budżetowa na rok 2026 z dnia 9 stycznia 2026 r. (Dz. U. z 2026 r. poz. 62), art. 24, 25, 26, 27 — Fundusz Pracy 1,0 %, Fundusz Solidarnościowy 1,45 %, FGŚP 0,10 %; Ustawa z dnia 27 sierpnia 2004 r. o świadczeniach opieki zdrowotnej finansowanych ze środków publicznych, art. 79 ust. 1, art. 81 ust. 1, 5 i 6, art. 83 ust. 1 i 2b; Ustawa z dnia 30 października 2002 r. o ubezpieczeniu społecznym z tytułu wypadków przy pracy i chorób zawodowych, art. 27–33; Rozporządzenie MPiPS z dnia 29 listopada 2002 r. w sprawie różnicowania stopy procentowej składki na ubezpieczenie wypadkowe, zał. nr 1 i 2 (t.j. Dz. U. z 2025 r. poz. 1874); Ustawa z dnia 20 marca 2025 r. o rynku pracy i służbach zatrudnienia, art. 259–265 (Dz. U. z 2025 r. poz. 620); Ustawa z dnia 23 października 2018 r. o Funduszu Solidarnościowym, art. 4–5; Ustawa z dnia 13 lipca 2006 r. o ochronie roszczeń pracowniczych w razie niewypłacalności pracodawcy, art. 9–9c, 29; Ustawa z dnia 19 grudnia 2008 r. o emeryturach pomostowych, art. 35–36; Ustawa z dnia 4 października 2018 r. o pracowniczych planach kapitałowych, art. 26–27; Rozporządzenie Rady Ministrów z dnia 11 września 2025 r. (Dz. U. z 2025 r. poz. 1242) — minimum wage 4 806 zł; Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych, art. 26 ust. 1 pkt 2 lit. b, art. 27b (uchylony)","url":"https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19981370887/U/D19980887Lj.pdf"},"url":"https://euroref.dev/v1/pl/social-contributions"},{"id":"statutory-interest","name":"Statutory interest rates (odsetki ustawowe)","description":"Poland's Civil Code statutory interest rates, each fixed as the NBP reference rate plus a statutory margin. Derived live from this API's PL policy-rate series, so it moves automatically the day the NBP reference rate changes.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"derived","effective_from":"2026-03-05","source":{"name":"Derived from the NBP reference rate (this API's PL policy-rate series) under Kodeks cywilny art. 359 § 2 and art. 481 § 2","url":"https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19640160093"},"url":"https://euroref.dev/v1/pl/statutory-interest"},{"id":"late-payment-interest","name":"Commercial late-payment interest (odsetki za opóźnienie w transakcjach handlowych)","description":"Poland's statutory interest for late payment in commercial transactions (ustawa z dnia 8 marca 2013 r. o przeciwdziałaniu nadmiernym opóźnieniom w transakcjach handlowych). Fixed for each calendar half-year at the NBP reference rate on its first day (1 Jan / 1 Jul) plus a statutory margin, so it can differ from today's live NBP rate. Derived live from this API's PL policy-rate series.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the NBP reference rate (this API's PL policy-rate series) under the ustawa o przeciwdziałaniu nadmiernym opóźnieniom w transakcjach handlowych, art. 4 pkt 3 and art. 11b (half-yearly snapshot)","url":"https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20130000403"},"url":"https://euroref.dev/v1/pl/late-payment-interest"},{"id":"fx-reference","name":"NBP reference exchange rates (table A)","description":"Average (mid) exchange rates for the Polish zloty, from Narodowy Bank Polski table A.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-09-11","source":{"name":"Narodowy Bank Polski — table A average rates (api.nbp.pl), fix of 2026-09-11","url":"https://api.nbp.pl/api/exchangerates/tables/A"},"url":"https://euroref.dev/v1/pl/fx-reference"}]},{"country":"PT","name":"Portugal","currency":"EUR","series":[{"id":"policy-rate","name":"Policy Rate (ECB Deposit Facility Rate)","description":"The euro-area policy rate applicable to Portugal: the ECB deposit facility rate, the Governing Council's primary policy signal since the March 2024 operational framework review.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Monetary policy decisions of the Governing Council, 11 June 2026 (press release ecb.mp260611); Key ECB interest rates statistical table","url":"https://www.ecb.europa.eu/press/pr/date/2026/html/ecb.mp260611~4d41bd5e83.en.html"},"url":"https://euroref.dev/v1/pt/policy-rate"},{"id":"vat","name":"Value Added Tax (Imposto sobre o Valor Acrescentado - IVA)","description":"Portuguese mainland (Continente) standard rate of IVA under Article 18(1)(c) of the Codigo do IVA.","free":false,"stale":false,"last_confirmed":"2026-09-09","confidence":"primary","effective_from":"2011-01-01","source":{"name":"Codigo do Imposto sobre o Valor Acrescentado (CIVA), Artigo 18.o n.o 1 alinea c) - taxa de 23% para as importacoes, transmissoes de bens e prestacoes de servicos nao incluidas nas listas I e II; standard rate raised from 21% to 23% by the Orcamento do Estado para 2011 (Lei n.o 55-A/2010, de 31 de dezembro), art. 18 CIVA as amended","url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/iva18.aspx"},"url":"https://euroref.dev/v1/pt/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Portugal, 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":"2025-07-01","source":{"name":"Autoridade Tributária, consolidated CIVA art. 53.º: 'não tenham atingido, no ano civil anterior, um volume de negócios anual em território nacional superior a 15 000 €' (redação do Decreto-Lei n.º 35/2025, de 24 de março); exit rules per Ofício Circulado 25062/2025 of 2025-03-26: 'no ano civil em curso, o limiar de isenção for excedido em 25% … ultrapasse 18.750 EUR (15.000 + 25% x 15.000)'","url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/artigo-53-o-do-civa.aspx"},"url":"https://euroref.dev/v1/pt/vat-registration-threshold"},{"id":"minimum-wage","name":"Guaranteed Minimum Monthly Wage (Retribuicao Minima Mensal Garantida - RMMG)","description":"The nationwide statutory gross minimum monthly wage for mainland Portugal (Continente), fixed annually by decree-law under Article 273 of the Codigo do Trabalho.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Decreto-Lei n.o 139/2025, de 29 de dezembro (Diario da Republica, 1.a serie, n.o 249), que atualiza o valor da retribuicao minima mensal garantida para 920 EUR com efeitos a partir de 1 de janeiro de 2026; DGERT, 'Retribuicao minima mensal garantida para 2026'","url":"https://diariodarepublica.pt/dr/detalhe/decreto-lei/139-2025-992879809"},"url":"https://euroref.dev/v1/pt/minimum-wage"},{"id":"public-holidays","name":"Public Holidays (Feriados obrigatorios)","description":"Mandatory national public holidays observed throughout Portugal for calendar year 2026 under Article 234 of the Codigo do Trabalho.","free":true,"stale":false,"last_confirmed":"2026-07-29","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Codigo do Trabalho (Lei n.o 7/2009, de 12 de fevereiro), Artigo 234.o 'Feriados obrigatorios' - enumera 1 de janeiro, Sexta-feira Santa, Domingo de Pascoa, 25 de abril, 1 de maio, Corpo de Deus, 10 de junho, 15 de agosto, 5 de outubro, 1 de novembro, 1, 8 e 25 de dezembro","url":"https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475"},"url":"https://euroref.dev/v1/pt/public-holidays"},{"id":"cpi","name":"Consumer Price Inflation (Indice de Precos no Consumidor, year-on-year)","description":"Portuguese national consumer price index (IPC) headline inflation rate, year-on-year change, published monthly by the Instituto Nacional de Estatistica (INE).","free":false,"stale":true,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Instituto Nacional de Estatistica (INE), Destaque 'Indice de Precos no Consumidor - junho de 2026' (resultado definitivo), taxa de variacao homologa +3,2%, divulgado a 10 de julho de 2026; base 2012 = 100","url":"https://www.ine.pt/xportal/xmain?xpgid=ine_tema&xpid=INE&tema_cod=1314&xlang=pt"},"url":"https://euroref.dev/v1/pt/cpi"},{"id":"corporate-tax","name":"Corporate Income Tax (Imposto sobre o Rendimento das Pessoas Coletivas - IRC)","description":"General statutory IRC rate on the taxable profit of resident companies carrying on a commercial, industrial or agricultural activity, under Article 87(1) of the Codigo do IRC.","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Codigo do IRC, Artigo 87.o n.o 1 (taxa geral), na redacao dada pela Lei n.o 73-A/2025, de 30 de dezembro (Orcamento do Estado para 2026), que reduziu a taxa geral de 20% para 19% com efeitos a partir de 2026","url":"https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/1988-34497475"},"url":"https://euroref.dev/v1/pt/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The final withholding taxes Portugal levies on Portuguese-source payments to non-resident entities without a permanent establishment - dividends, interest and royalties - each at its domestic statutory IRC rate before any double-tax treaty relief. Governed by the Corporate Income Tax Code (CIRC, artigos 87.o and 94.o) and administered by the Autoridade Tributaria e Aduaneira.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Codigo do IRC, artigo 87.o n.o 4 (Autoridade Tributaria, texto consolidado): 'Tratando-se de rendimentos de entidades que nao tenham sede nem direccao efectiva em territorio portugues e ai nao possuam estabelecimento estavel ao qual os mesmos sejam imputaveis, a taxa do IRC e de 25%' ('In the case of income of entities that have neither their head office nor effective management in Portuguese territory and have no permanent establishment there to which that income is attributable, the IRC rate is 25%'); withholding mechanics and definitive character per artigo 94.o n.o 3 b) and n.o 5.","url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/CIRC_2R/Pages/irc87.aspx"},"url":"https://euroref.dev/v1/pt/withholding-tax"},{"id":"income-tax","name":"Personal Income Tax (Imposto sobre o Rendimento das Pessoas Singulares - IRS)","description":"Progressive personal income tax brackets (escaloes) under Article 68 of the Codigo do IRS for the 2026 tax year, mainland Portugal, general rates (taxa normal).","free":false,"stale":false,"last_confirmed":"2026-07-23","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Codigo do IRS, Artigo 68.o (taxas gerais), na redacao dada pela Lei n.o 73-A/2025, de 30 de dezembro (Orcamento do Estado para 2026); os limites dos escaloes foram atualizados em 3,51% e as taxas do 2.o ao 5.o escalao reduzidas em 0,3 pontos percentuais","url":"https://diariodarepublica.pt/dr/legislacao-consolidada/lei/1988-34450775"},"url":"https://euroref.dev/v1/pt/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Portugal (PT): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social, aprovado pela Lei n.º 110/2009, de 16 de setembro — artigos 44.º (base de incidência contributiva), 45.º (bases de incidência convencionais), 46.º (delimitação da base), 50.º, 51.º (desagregação da taxa contributiva global), 52.º (consignação às políticas activas de emprego), 53.º (valor da taxa contributiva global), 54.º (princípio geral de adequação da taxa), 55.º (adequação à modalidade de contrato de trabalho) e 55.º-A (contribuição adicional por rotatividade excessiva, aditado pela Lei n.º 93/2019, de 4 de setembro); Lei n.º 98/2009, de 4 de setembro (acidentes de trabalho e doenças profissionais); Lei n.º 70/2013, de 30 de agosto (FCT e FGCT), extinta pelo Decreto-Lei n.º 115/2023, de 15 de dezembro; Instituto da Segurança Social, taxas contributivas por categoria de trabalhador","url":"https://www.apotec.pt/fotos/editor2/CodigoRegimeContributivoSegSoc.pdf"},"url":"https://euroref.dev/v1/pt/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/pt/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/pt/late-payment-interest"},{"id":"statutory-interest","name":"Statutory legal interest (juros legais)","description":"Portugal's civil legal interest rate: a fixed 4% per annum set by Portaria n.º 291/2003 under Código Civil art. 559(1), unchanged since 1 May 2003 and applying to non-commercial money obligations.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2003-05-01","source":{"name":"Portaria n.º 291/2003, de 8 de Abril, n.º 1.º: 'A taxa anual dos juros legais e dos estipulados sem determinação de taxa ou quantitativo é fixada em 4%' (the annual rate of legal interest, and of interest stipulated without a determined rate or amount, is fixed at 4%); made 'ao abrigo do n.º 1 do artigo 559.º do Código Civil' by the Ministers of Finance and Justice, revoking Portaria n.º 263/99, and n.º 3.º: 'produz efeitos a partir do dia 1 do mês seguinte ao da sua publicação'","url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/portaria_291_de_8_de_abril_de_2003_serie_i_b.pdf"},"url":"https://euroref.dev/v1/pt/statutory-interest"}]},{"country":"RO","name":"Romania","currency":"RON","series":[{"id":"policy-rate","name":"BNR monetary policy rate (rata dobânzii de politică monetară)","description":"Banca Naţională a României rata dobânzii de politică monetară — the fixed rate on the BNR's main open-market operations (normally one-week repo tenders at a fixed rate), set by the Consiliul de administraţie al BNR under Legea nr. 312/2004 privind Statutul BNR. The lending (Lombard) and deposit facility rates form a symmetric ±100bps corridor around it. Romania is an EU member but NOT in the euro area, so it retains the leu and an independent policy rate; the ECB deposit facility rate is not the operative rate for Romania.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2024-08-08","source":{"name":"BNR — Hotărâri ale CA al BNR pe probleme de politică monetară, şedinţa din 10 august 2026: 'Consiliul de administrație al BNR a hotărât în ședința de astăzi, 10 august 2026, menținerea ratei dobânzii de politică monetară la nivelul de 6,50 la sută pe an', with the Lombard facility held at 7,50 la sută and the deposit facility at 5,50 la sută; level and validity date corroborated by the BNR statistical table 'Rata dobânzii de politică monetară şi ratele dobânzilor la facilităţile permanente' (valabile din 8 aug. 2024: 6,50 / 7,50 / 5,50; 'Data ultimei ședințe a CA pe probleme de politică monetară: 10.08.2026')","url":"https://www.bnr.ro/25726-2026-08-10-hotarari-ale-ca-al-bnr-pe-probleme-de-politica-monetara"},"url":"https://euroref.dev/v1/ro/policy-rate"},{"id":"vat","name":"TVA standard rate (cota standard de taxă pe valoarea adăugată)","description":"Cota standard a taxei pe valoarea adăugată, Art. 291 alin. (1) din Legea nr. 227/2015 privind Codul fiscal. Applies to all taxable supplies that are neither exempt nor listed under the reduced rate.","free":false,"stale":false,"last_confirmed":"2026-09-06","confidence":"primary","effective_from":"2025-08-01","source":{"name":"Codul fiscal (Legea nr. 227/2015), Art. 291 alin. (1) — text consolidat ANAF, ultima actualizare O.U.G. nr. 8/2026: 'Cota standard se aplică asupra bazei de impozitare pentru operaţiunile impozabile care nu sunt scutite de taxă sau care nu sunt supuse cotei reduse, iar nivelul acesteia este 21%'; modificat prin Legea nr. 141/2025 privind unele măsuri fiscal-bugetare, art. II pct. 42, în vigoare de la 1 august 2025 conform art. VII alin. (1)","url":"https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm"},"url":"https://euroref.dev/v1/ro/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Romania, 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":"2025-09-01","source":{"name":"OG nr. 22/2025 (official text hosted by ANAF), art. 310(1): 'a cărei cifră de afaceri anuală, declarată sau realizată, nu depăşeşte plafonul de 395.000 lei, poate aplica scutirea de taxă'; art. 310(6): 'trebuie să solicite înregistrarea în scopuri de TVA, conform art. 316, cel târziu la data depăşirii plafonului. Regimul normal de taxare se aplică … începând cu tranzacţia care conduce la depăşirea plafonului'","url":"https://static.anaf.ro/static/10/Anaf/legislatie/OG_22_2025.pdf"},"url":"https://euroref.dev/v1/ro/vat-registration-threshold"},{"id":"minimum-wage","name":"National gross minimum wage (salariul de bază minim brut pe ţară garantat în plată)","description":"Salariul de bază minim brut pe ţară garantat în plată — a single national monthly gross floor (no regional variation), fixed by Government decision (hotărâre de Guvern) under Art. 164 alin. (1) din Legea nr. 53/2003 - Codul muncii, after consultation with the social partners. Expressed in money only, excluding allowances, bonuses and other additions.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Ministerul Muncii, Familiei, Tineretului şi Solidarităţii Sociale — comunicat de presă din 12 martie 2026: 'Salariul de bază minim brut pe ţară garantat în plată se majorează la 4.325 lei lunar, începând cu data de 1 iulie 2026'; act: Hotărârea Guvernului nr. 146 din 12 martie 2026 (nota de fundamentare publicată pe gov.ro)","url":"https://mmuncii.gov.ro/salariul-de-baza-minim-brut-pe-tara-garantat-in-plata-se-majoreaza/"},"url":"https://euroref.dev/v1/ro/minimum-wage"},{"id":"public-holidays","name":"Public holidays (zile de sărbătoare legală în care nu se lucrează)","description":"Statutory non-working days under Art. 139 alin. (1) din Legea nr. 53/2003 - Codul muncii (republicată), calendar year 2026. Movable feasts follow the ORTHODOX paschalion of the Romanian Orthodox Church, so they can differ from Western Easter by weeks.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Legea nr. 53/2003 - Codul muncii (republicată, M. Of. nr. 345 din 18 mai 2011), Art. 139 alin. (1) — text consolidat publicat de Inspecţia Muncii; 6 şi 7 ianuarie adăugate prin Legea nr. 52 din 3 martie 2023 (M. Of. nr. 186 din 6 martie 2023), Vinerea Mare prin Legea nr. 64/2018, Rusaliile prin Legea nr. 220/2016. Orthodox movable dates for 2026 per the Romanian Patriarchate calendar (Paşti 12 aprilie 2026)","url":"https://www.inspectiamuncii.ro/documents/558066/58123041/CODUL+MUNCII+din+24+ianuarie+2003.pdf/74898488-ba66-483c-a185-1eab00d43892?version=1.0"},"url":"https://euroref.dev/v1/ro/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Rata anuală a inflaţiei measured by the Indicele preţurilor de consum (IPC), the national consumer price index published monthly by the Institutul Naţional de Statistică (INS), latest reference month.","free":false,"stale":false,"last_confirmed":"2026-08-21","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Institutul Naţional de Statistică — comunicat de presă nr. 202 / 12 august 2026, 'Inflaţia şi evoluţia preţurilor de consum: iulie 2026'; Tabelul 1, TOTAL iulie 2026 faţă de iulie 2025 = 108,16 (rata anuală 8,2%)","url":"https://insse.ro/cms/sites/default/files/com_presa/com_pdf/ipc07r26.pdf"},"url":"https://euroref.dev/v1/ro/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate (impozit pe profit)","description":"Standard rate of impozitul pe profit on the taxable profit of resident companies, Art. 17 din Legea nr. 227/2015 privind Codul fiscal.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2016-01-01","source":{"name":"Codul fiscal (Legea nr. 227/2015), Art. 17 - Cota de impozitare: 'Cota de impozit pe profit care se aplică asupra profitului impozabil este de 16%' — text consolidat ANAF, ultima actualizare O.U.G. nr. 8/2026","url":"https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm"},"url":"https://euroref.dev/v1/ro/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding tax Romania levies on Romanian-source income of non-residents under Title VI of the Fiscal Code (Legea 227/2015, art. 223-224) - dividends, interest, royalties, commissions, management and consultancy fees and services performed in Romania, generally at 16%, with a 50% punitive rate for artificial transactions paid into non-information-exchange states - each at its domestic statutory rate before any double-tax agreement relief. Administered by ANAF.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Legea 227/2015 privind Codul fiscal, art. 224 alin. (4): 'Impozitul datorat se calculeaza prin aplicarea urmatoarelor cote asupra veniturilor brute: ... b) 16% pentru veniturile din dividende ... d) 16% in cazul oricaror altor venituri impozabile obtinute din Romania' - 'The tax due is calculated by applying the following rates to gross income: ... b) 16% for dividend income ... d) 16% for any other taxable income obtained from Romania'; dividend rate as amended by Legea 141/2025 art. II pct. 41","url":"https://www.noulcodfiscal.ro/titlu-6/capitol-1/articol-224.html"},"url":"https://euroref.dev/v1/ro/withholding-tax"},{"id":"income-tax","name":"Personal income tax rate (impozit pe venit — cotă unică)","description":"Romania levies a FLAT personal income tax, not a progressive bracket schedule. Art. 64 alin. (1) din Legea nr. 227/2015 privind Codul fiscal sets a single rate applied to the taxable income of each source in each category.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2018-01-01","source":{"name":"Codul fiscal (Legea nr. 227/2015), Art. 64 alin. (1): 'Cota de impozit este de 10% şi se aplică asupra venitului impozabil corespunzător fiecărei surse din fiecare categorie' — text consolidat ANAF, ultima actualizare O.U.G. nr. 8/2026; cota redusă de la 16% la 10% prin O.U.G. nr. 79/2017 art. I pct. 15 (M. Of. nr. 885 din 10 noiembrie 2017), aplicabilă de la 1 ianuarie 2018","url":"https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm"},"url":"https://euroref.dev/v1/ro/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Romania (RO): employee and employer shares of each statutory branch, with the minimum bases and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Legea nr. 227/2015 privind Codul fiscal: art. 138 lit. a), b), c) — CAS 25 % employee, 4 % condiții deosebite, 8 % condiții speciale; art. 139 — baza de calcul CAS; art. 146 alin. (5^1) and (5^7) — minimum base for part-time and sub-minimum-wage contracts, borne by the employer, with the employee self-declaration procedure; art. 155–157 — CASS liability and base; art. 156 — 'Cota de contribuție de asigurări sociale de sănătate este de 10 %'; art. 220^1, 220^3 alin. (1), 220^4, 220^6 alin. (4) and (4^1), 220^7 — contribuția asiguratorie pentru muncă 2,25 %, its base, its distribution 15/20/5/40/20 and its declaration; Legea nr. 296/2023, art. III pct. 35 — repeal of art. 220^3 alin. (2) and (3) from 1 November 2023; OUG nr. 79/2017 — the 1 January 2018 transfer of contributions from employer to employee and the creation of CAM; Hotărârea Guvernului nr. 146/2026, Monitorul Oficial 13 March 2026 — salariul de bază minim brut pe țară garantat în plată 4 325 lei per month from 1 July 2026 (4 050 lei to 30 June 2026); Legea nr. 411/2004 privind fondurile de pensii administrate privat — Pillar II share of the CAS base, currently 4,75 %; Legea nr. 263/2010 privind sistemul unitar de pensii publice — classification of condiții deosebite and condiții speciale de muncă","url":"https://www.noulcodfiscal.ro/titlu-5/capitol-2/sectiune-2/articol-138.html"},"url":"https://euroref.dev/v1/ro/social-contributions"},{"id":"statutory-interest","name":"Statutory legal interest (dobânda legală)","description":"Romania's statutory legal interest under OG 13/2011: the BNR monetary policy (reference) rate plus a statutory margin. Derived live from this API's RO policy-rate series.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"derived","effective_from":"2024-08-08","source":{"name":"Derived from the BNR monetary policy rate (this API's RO policy-rate series) under OG 13/2011 privind dobânda legală, art. 3","url":"https://legislatie.just.ro/Public/DetaliiDocument/125413"},"url":"https://euroref.dev/v1/ro/statutory-interest"},{"id":"fx-reference","name":"BNR reference exchange rates","description":"The National Bank of Romania's daily reference exchange rates for the Romanian leu.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-09-11","source":{"name":"National Bank of Romania — reference exchange rates, fix of 2026-09-11","url":"https://curs.bnr.ro/nbrfxrates.xml"},"url":"https://euroref.dev/v1/ro/fx-reference"}]},{"country":"RS","name":"Serbia","currency":"RSD","series":[{"id":"policy-rate","name":"NBS key policy rate (referentna kamatna stopa)","description":"National Bank of Serbia key policy rate — the highest/lowest rate the NBS applies in repo sale/purchase operations of securities, set by the Executive Board (Izvršni odbor) at monthly monetary policy meetings under the Law on the National Bank of Serbia and the Decision on the Key Policy Rate of the NBS. Serbia is NOT an EU member and NOT in the eurozone: it keeps the dinar and an independent inflation-targeting monetary policy (target 3% ±1.5pp for Jan 2025–Dec 2027).","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2024-09-12","source":{"name":"NBS — Executive Board meeting of 12 September 2024: key policy rate cut by 25 bp to 5.75% (third and final cut of the 2024 easing cycle); level reconfirmed on the NBS 'Interest rates' page and unchanged at every Executive Board meeting since, most recently 13 August 2026 ('Key policy rate kept unchanged')","url":"https://www.nbs.rs/en/ciljevi-i-funkcije/monetarna-politika/sednica-izvrsnog-odbora/2024/"},"url":"https://euroref.dev/v1/rs/policy-rate"},{"id":"statutory-interest","name":"Statutory default interest (zatezna kamata)","description":"Serbia's statutory default interest under the Zakon o zateznoj kamati: the NBS key policy rate plus 8 percentage points, applying to all dinar-denominated monetary obligations. Derived live from this API's RS policy-rate series.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2024-09-12","source":{"name":"Derived from the NBS key policy rate (this API's RS policy-rate series) under Zakon o zateznoj kamati čl. 3 — continuous tracking: the statutory rate moves the day the NBS moves the key rate","url":"https://webappcenter.nbs.rs/webapp/CultureInfo/OpenPage?culture=sr-Latn&pageUrl=/WebApp/FinancialMarket/ZatezneKamate/Index"},"url":"https://euroref.dev/v1/rs/statutory-interest"},{"id":"vat","name":"PDV standard rate (opšta stopa poreza na dodatu vrednost)","description":"Standard rate of porez na dodatu vrednost (PDV) — Serbian value added tax — under Član 23 stav 1 of the Zakon o porezu na dodatu vrednost ('Službeni glasnik RS' br. 84/04 … 109/25). Administered by the Poreska uprava (Tax Administration) of the Ministarstvo finansija.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2012-10-01","source":{"name":"Zakon o porezu na dodatu vrednost, Član 23 stav 1 — 'Opšta stopa PDV za oporezivi promet dobara i usluga ili uvoz dobara iznosi 20%' (redakcijski prečišćen tekst, Pravno-informacioni sistem RS / Službeni glasnik: 84/2004, 86/2004-ispravka, 61/2005, 61/2007, 93/2012, 108/2013, 68/2014, 142/2014, 83/2015, 108/2016, 113/2017, 30/2018, 72/2019, 153/2020, 138/2022, 94/2024, 109/2025)","url":"https://www.pravno-informacioni-sistem.rs/viewAct/4bde60fc-c101-40b3-853a-622119373352"},"url":"https://euroref.dev/v1/rs/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Serbia, 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":"2013-01-01","source":{"name":"Consolidated law text (Paragraf, gazette chain 84/2004–109/2025), čl. 38 st. 1: 'Obveznik koji je u prethodnih 12 meseci ostvario ukupan promet veći od 8.000.000 dinara dužan je da u roku od pet dana od dana kada je ostvario taj promet, podnese evidencionu prijavu poreskom organu' — the 8.000.000 substitution and the 1 January 2013 application date verified in the official amending law PDF on parlament.gov.rs (čl. 52: 'primenjivaće se od 1. januara 2013. godine')","url":"https://www.paragraf.rs/propisi/zakon-o-porezu-na-dodatu-vrednost.html"},"url":"https://euroref.dev/v1/rs/vat-registration-threshold"},{"id":"minimum-wage","name":"Minimalna cena rada (statutory minimum labour price, net per working hour)","description":"Serbia has NO statutory monthly minimum wage. Under Član 112 of the Zakon o radu the Socijalno-ekonomski savet (or, failing agreement within 15 days, the Government) fixes a MINIMALNA CENA RADA expressed per working hour, net of taxes and contributions, for a calendar year, by 15 September of the preceding year, applying from 1 January. The monthly minimum earnings (minimalna zarada) are then computed per Član 111 as hourly rate × hours actually worked in that month, so they vary month to month.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Odluka o visini minimalne cene rada za period januar–decembar 2026. godine, tačka 1 — 'Minimalna cena rada, bez poreza i doprinosa za obavezno socijalno osiguranje, za period januar–decembar 2026. godine iznosi 371,00 dinar („neto”), po radnom času'; Vlada Republike Srbije, 05 broj 120-9889/2025, Beograd 11. septembra 2025, 'Službeni glasnik RS' broj 78 od 12. septembra 2025, str. 73","url":"https://www.pravno-informacioni-sistem.rs/viewAct/cecd34fc-c12b-4a18-a2a3-250f428a1cc9"},"url":"https://euroref.dev/v1/rs/minimum-wage"},{"id":"public-holidays","name":"Public holidays (državni i verski praznici)","description":"Non-working state and religious holidays for calendar year 2026 under the Zakon o državnim i drugim praznicima u Republici Srbiji ('Službeni glasnik RS' br. 43/2001, 101/2007, 92/2011). Serbia's religious holidays follow the JULIAN (Orthodox) calendar, so Christmas is 7 January and Easter is the Orthodox Pascha, not the Western date.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Zakon o državnim i drugim praznicima u Republici Srbiji, Čl. 1, 1a, 2, 3, 3a, 4 i 5 — redakcijski prečišćen tekst, 'Službeni glasnik RS' br. 43 od 17. jula 2001, 101 od 6. novembra 2007, 92 od 7. decembra 2011 (Pravno-informacioni sistem RS / Službeni glasnik RS)","url":"https://pravno-informacioni-sistem.rs/eli/rep/sgrs/skupstina/zakon/2001/43/1/reg"},"url":"https://euroref.dev/v1/rs/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the Republički zavod za statistiku (Statistical Office of the Republic of Serbia) — Consumer price indices by COICOP, published monthly around the 13th.","free":false,"stale":false,"last_confirmed":"2026-08-22","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Republički zavod za statistiku — Statistical Release 'Consumer price indices by COICOP, July 2026', No. 219, published 12.08.2026 (final data): 'Consumer prices in July 2026 increased by 1.9% in relation to July 2025, while compared with December 2025, consumer prices increased by 2.5%, on average'","url":"https://publikacije.stat.gov.rs/G2026/htmlE/G20261219.html"},"url":"https://euroref.dev/v1/rs/cpi"},{"id":"corporate-tax","name":"Porez na dobit pravnih lica (corporate income tax) standard rate","description":"Standard corporate income tax rate on the taxable profit of resident legal entities, Član 39 of the Zakon o porezu na dobit pravnih lica ('Službeni glasnik RS' br. 25/2001 … 94/2024). Flat and uniform — Serbia has no progressive corporate scale and no reduced small-company rate.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2013-01-01","source":{"name":"Zakon o porezu na dobit pravnih lica, Deo peti (Poreska stopa), Član 39 — 'Stopa poreza na dobit pravnih lica je proporcionalna i jednoobrazna. Stopa poreza na dobit pravnih lica iznosi 15%' (redakcijski prečišćen tekst, Pravno-informacioni sistem RS / Službeni glasnik: 25/2001, 80/2002, 43/2003, 84/2004, 18/2010, 101/2011, 119/2012, 47/2013, 108/2013, 68/2014, 142/2014, 91/2015-autentično tumačenje, 112/2015, 113/2017, 95/2018, 86/2019, 153/2020, 118/2021, 94/2024)","url":"https://www.pravno-informacioni-sistem.rs/viewAct/85e1dfc9-ef74-40eb-bb0c-c8710851ff50"},"url":"https://euroref.dev/v1/rs/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding tax (porez po odbitku) Serbia levies under član 40 of the Zakon o porezu na dobit pravnih lica (Corporate Income Tax Law) on income paid by resident legal entities to non-resident legal entities: 20% on dividends, royalties, interest, lease of property in Serbia and enumerated services, rising to 25% on royalties, interest, lease and all services when the recipient is from a preferential-tax jurisdiction. Administered by Poreska uprava (purs.gov.rs).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2018-04-01","source":{"name":"Zakon o porezu na dobit pravnih lica ('Sl. glasnik RS', br. 25/2001 ... 118/2021 i 94/2024), član 40 stav 1: 'Ukoliko međunarodnim ugovorom o izbegavanju dvostrukog oporezivanja nije drukčije uređeno, porez na dobit po odbitku po stopi od 20% obračunava se i plaća na prihode koje ostvari nerezidentno pravno lice od rezidentnog pravnog lica' ('Unless an international double-taxation treaty provides otherwise, withholding profit tax at the rate of 20% is calculated and paid on income earned by a non-resident legal entity from a resident legal entity')","url":"https://www.paragraf.rs/propisi/zakon_o_porezu_na_dobit_pravnih_lica.html"},"url":"https://euroref.dev/v1/rs/withholding-tax"},{"id":"income-tax","name":"Personal income tax on salary (porez na zarade) — flat rate and non-taxable allowance","description":"Serbia runs a SCHEDULAR personal income tax, not a single progressive schedule: each category of income has its own rate and base. This series carries the salary schedule — a flat rate under Član 16 of the Zakon o porezu na dohodak građana applied to salary reduced by a monthly non-taxable amount under Član 15a — plus, in notes, the separate progressive ANNUAL income tax on high earners (Čl. 87–89).","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Zakon o porezu na dohodak građana: Član 16 — 'Zarada iz čl. 13. do 14b ovog zakona oporezuje se po stopi od 10%'; Član 15a stav 2 — salary base is reduced by 'iznos od 34.221 dinar mesečno za lice koje radi sa punim radnim vremenom'. Non-taxable amount set by the amending law 'Sl. glasnik RS' 109/2025, čiji Član 7 propisuje da se prvo usklađivanje iznosa od 34.221 dinar godišnjim indeksom potrošačkih cena vrši počev u 2027. godini; Poreska uprava consolidated text 'u primeni od 01.01.2026'","url":"https://www.purs.gov.rs/pravna-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html"},"url":"https://euroref.dev/v1/rs/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Serbia (RS): employee and employer shares of each statutory branch, with the minimum and maximum contribution bases and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Zakon o doprinosima za obavezno socijalno osiguranje ('Službeni glasnik RS') — rates for penzijsko i invalidsko osiguranje (24 per cent, 14 employee / 10 employer), zdravstveno osiguranje (10,30 per cent, 5,15 / 5,15) and osiguranje za slučaj nezaposlenosti (0,75 per cent, employee only), and the najniža and najviša mesečna osnovica mechanism; najniža mesečna osnovica 51 297 dinara, najviša mesečna osnovica 732 820 dinara and najviša godišnja osnovica 8 793 840 dinara for the period 1 January to 31 December 2026, published in 'Službeni glasnik RS' broj 105 of 26 November 2025 (2025 comparatives: 45 950 and 656 425 dinara); Odluka o visini minimalne cene rada za period januar–decembar 2026. godine — 371,00 dinar net per working hour from 1 January 2026, up from 308,00 dinara at the start of 2025 and 337,00 dinara from October 2025","url":"https://www.paragraf.rs/propisi/zakon-o-doprinosima-za-obavezno-socijalno-osiguranje.html"},"url":"https://euroref.dev/v1/rs/social-contributions"}]},{"country":"SE","name":"Sweden","currency":"SEK","series":[{"id":"policy-rate","name":"Policy interest rate (styrräntan)","description":"Sveriges Riksbank's policy rate — the rate at which banks can borrow from or deposit with the Riksbank over a seven-day period. Sweden is an EU member state OUTSIDE the euro area and sets its own monetary policy.","free":false,"stale":false,"last_confirmed":"2026-09-06","confidence":"primary","effective_from":"2025-10-01","source":{"name":"Sveriges Riksbank, official SWEA statistics API, series SECBREPOEFF 'Policy rate' (styrräntan); underlying instrument: monetary policy decision of the Riksbank Executive Board (direktionen) of 23 September 2025, applied from 1 October 2025","url":"https://api.riksbank.se/swea/v1/Observations/Latest/SECBREPOEFF"},"url":"https://euroref.dev/v1/se/policy-rate"},{"id":"late-payment-interest","name":"Late-payment interest (dröjsmålsränta)","description":"Sweden's statutory default interest under räntelagen 6 §: the Riksbank's referensränta plus 8 percentage points — 10.00% for the second half of 2026. Set periodically rather than derived, because the referensränta rounds the policy rate UP to the nearest half point.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Räntelag (1975:635) 6 §: interest 'som motsvarar den vid varje tid gällande referensräntan enligt 9 § med ett tillägg av åtta procentenheter' (the reference rate under 9 § plus eight percentage points); 9 §: the referensränta equals the Riksbank's rate at the last main refinancing transaction before the half-year, 'avrundad till närmast högre halva procentenhet' (rounded to the nearest HIGHER half percentage point) — fixed at 2.00% for 1 July - 31 December 2026 by Riksbank decision of 30 June 2026 (gazetted SFS 2026:1490)","url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/rantelag-1975635_sfs-1975-635/"},"url":"https://euroref.dev/v1/se/late-payment-interest"},{"id":"statutory-interest","name":"Statutory default interest (dröjsmålsränta)","description":"Sweden's statutory default interest under räntelagen 6 §: the Riksbank's reference rate plus eight percentage points, the reference rate being fixed by the Riksbank for each calendar half-year — 10.00% per annum from 1 July 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Räntelagen (1975:635) 6 §: 'I fall som avses i 3 eller 4 § beräknas ränta för år enligt en räntefot som motsvarar den vid varje tid gällande referensräntan enligt 9 § med ett tillägg av åtta procentenheter'; 9 §: 'Referensräntan enligt denna lag fastställs för varje kalenderhalvår genom särskilt beslut av Riksbanken. Referensräntan skall motsvara den ränta som Riksbanken tillämpade vid den huvudsakliga refinansieringstransaktion som genomfördes närmast före det kalenderhalvår under vilket räntan skall gälla, avrundad till närmast högre halva procentenhet'; Sveriges Riksbank: 'Riksbanken har beslutat att fastställa referensräntan för perioden 1 juli–31 december 2026 till 2,00 procent'","url":"https://www.riksbank.se/sv/press-och-publicerat/nyheter-och-pressmeddelanden/nyheter/2026/referensrantan-faststalld-till-200-procent/"},"url":"https://euroref.dev/v1/se/statutory-interest"},{"id":"vat","name":"Value added tax (mervärdesskatt, 'moms') — standard rate","description":"Standard rate of Swedish value added tax under 9 kap. 2 § mervärdesskattelagen (2023:200).","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"1990-07-01","source":{"name":"Mervärdesskattelag (2023:200), 9 kap. 2 §: 'Skatt enligt denna lag tas ut med 25 procent av beskattningsunderlaget om inte annat följer av 4-19 §§' (wording as amended with effect from 1 April 2026); rates for 2026 as published by Skatteverket, 'Belopp och procent - inkomstår 2026'","url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200/"},"url":"https://euroref.dev/v1/se/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Sweden, 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":"2025-01-01","source":{"name":"Skatteverket (official page, quoting 18 kap. ML): 'Företagets årsomsättning är högst 120 000 kronor under det aktuella kalenderåret' and not exceeded 'under något av de två närmast föregående kalenderåren'; on crossing: 'ditt företag ska ta ut moms från och med försäljningen som gjorde att företaget överskred årsomsättningsgränsen'","url":"https://www.skatteverket.se/foretag/moms/momsregistrering/momsregistreringnararsomsattningenarhogst120000kronor.4.3152d9ac158968eb8fd1efe.html"},"url":"https://euroref.dev/v1/se/vat-registration-threshold"},{"id":"minimum-wage","name":"National minimum wage","description":"Statutory national minimum wage. Sweden has none — pay floors exist only where a collective agreement (kollektivavtal) creates one.","free":false,"stale":false,"last_confirmed":"2026-09-09","confidence":"primary","effective_from":"2024-11-15","source":{"name":"Medlingsinstitutet (the Swedish National Mediation Office — the state authority responsible for wage formation and for Sweden's minimum-wage reporting to the European Commission), 'Lägstalöner': 'Det finns inga lagstiftade lägstalöner i Sverige.' ('There are no statutory minimum wages in Sweden.')","url":"https://www.mi.se/forhandling-avtal/lagstaloner/"},"url":"https://euroref.dev/v1/se/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory public holidays (allmänna helgdagar) in Sweden for calendar year 2026 under lagen (1989:253) om allmänna helgdagar.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Lag (1989:253) om allmänna helgdagar, 1 § and 2 §, as amended by SFS 2004:1320 (in force 1 April 2005); the statute is unamended since 2004:1320","url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/lag-1989253-om-allmanna-helgdagar_sfs-1989-253/"},"url":"https://euroref.dev/v1/se/public-holidays"},{"id":"cpi","name":"Consumer price inflation (KPI, year-on-year)","description":"Year-on-year change in the Swedish consumer price index (konsumentprisindex, KPI) published by Statistics Sweden (SCB).","free":false,"stale":false,"last_confirmed":"2026-09-06","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Statistiska centralbyrån (SCB), statistiknyhet 'Inflationstakten enligt KPI var 0,7 procent i juni 2026', published 15 July 2026 at 08:00 (definitive figure)","url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/priser-och-ekonomiska-tendenser/priser/konsumentprisindex-kpi/pong/statistiknyhet/konsumentprisindex-kpi-juni-2026"},"url":"https://euroref.dev/v1/se/cpi"},{"id":"corporate-tax","name":"Corporate income tax (statlig inkomstskatt för juridiska personer / bolagsskatt)","description":"Flat statutory rate of Swedish corporate income tax under 65 kap. 10 § inkomstskattelagen (1999:1229).","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2021-01-01","source":{"name":"Inkomstskattelag (1999:1229), 65 kap. 10 § (statlig inkomstskatt för juridiska personer); rate for income year 2026 as published by Skatteverket, 'Belopp och procent - inkomstår 2026' (företag): 'Statlig inkomstskatten för juridiska personer är 20,6 procent'","url":"https://skatteverket.se/foretag/skatterochavdrag/beloppochprocent/2026.106.1522bf3f19aea8075ba3294.html"},"url":"https://euroref.dev/v1/se/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding tax Sweden levies on payments to non-residents - dividend coupon tax (kupongskatt) at 30% - together with the absence of withholding on interest and the assessment-based (not withheld) taxation of royalties, each at its domestic statutory position before any double-tax agreement relief. Administered by the Swedish Tax Agency (Skatteverket).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Skatteverket, 'Swedish withholding tax on dividends': 'Dividends paid to non-residents are normally subject to withholding tax at 30%'; 'A lower rate may be applicable if this is specified by a tax convention between Sweden and the beneficial owner's country of residence'","url":"https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonestablishedforeignbusinesses/swedishwithholdingtaxondividends.4.34a801ea1041d54f9e28000452.html"},"url":"https://euroref.dev/v1/se/withholding-tax"},{"id":"income-tax","name":"Personal income tax (statlig inkomstskatt på förvärvsinkomster)","description":"Statutory STATE income tax schedule on earned income (förvärvsinkomst) for income year 2026. Municipal income tax is a separate tax levied on the same base and is NOT included in these rates.","free":false,"stale":false,"last_confirmed":"2026-07-22","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Inkomstskattelag (1999:1229), 65 kap. (statlig inkomstskatt på förvärvsinkomster: 20 percent of the part of the beskattningsbar förvärvsinkomst exceeding the skiktgräns); skiktgräns for income year 2026 as published by Skatteverket, 'Belopp och procent - inkomstår 2026': 'På den beskattningsbara förvärvsinkomsten som överstiger 643 000 kronor är den statliga inkomstskatten 20 procent'","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html"},"url":"https://euroref.dev/v1/se/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Sweden (SE): employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Socialavgiftslagen (2000:980), 2 kap.; Lag (1994:1920) om allmän löneavgift; Lag (1994:1744) om allmän pensionsavgift; Inkomstskattelagen (1999:1229), 67 kap. (skattereduktion för allmän pensionsavgift); Lag (1991:687) om särskild löneskatt på pensionskostnader; Skatteverket, Arbetsgivaravgifter — income year 2026 rate table with all seven components, the youth reduction for those born 2003–2007 and the age rules for older employees; Skatteverket, Belopp och procent inkomstår 2026; Regeringen, Inkomstbasbelopp och inkomstindex för år 2026 fastställt (inkomstbasbelopp SEK 83.400)","url":"https://www.skatteverket.se/foretag/arbetsgivare/arbetsgivaravgifterochskatteavdrag/arbetsgivaravgifter.4.233f91f71260075abe8800020817.html"},"url":"https://euroref.dev/v1/se/social-contributions"},{"id":"fx-reference","name":"Riksbank SEK exchange rates","description":"Daily exchange rates for the Swedish krona (mid rates), published by Sveriges Riksbank via the Swea API.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-09-11","source":{"name":"Sveriges Riksbank — SEK exchange rates (Swea API series SEKUSDPMI, SEKEURPMI, SEKGBPPMI, SEKJPYPMI), fix of 2026-09-11","url":"https://www.riksbank.se/en-gb/statistics/interest-rates-and-exchange-rates/"},"url":"https://euroref.dev/v1/se/fx-reference"}]},{"country":"SI","name":"Slovenia","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to Slovenia. Banka Slovenije is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table), re-loaded 2026-07-22","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/si/policy-rate"},{"id":"vat","name":"Value added tax (davek na dodano vrednost)","description":"Slovenian VAT: standard rate plus reduced rates under the Value Added Tax Act (ZDDV-1).","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"secondary","effective_from":"2013-07-01","source":{"name":"Zakon o davku na dodano vrednost (ZDDV-1); Financial Administration of the Republic of Slovenia (FURS)","url":"https://www.fu.gov.si/"},"url":"https://euroref.dev/v1/si/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Slovenia, 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":"2025-01-01","source":{"name":"Uradni list RS št. 104/2024, ZDDV-1O, new 94. člen: 'je oproščen obračunavanja DDV, če v predhodnem koledarskem letu ni presegel zneska 60.000 eurov letnega prometa na ozemlju Slovenije in tega zneska prometa ne presega v tekočem koledarskem letu'","url":"https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2024-01-3310"},"url":"https://euroref.dev/v1/si/vat-registration-threshold"},{"id":"minimum-wage","name":"National minimum wage (minimalna plača)","description":"Slovenia's statutory minimum monthly wage, set annually by ministerial instrument under the Minimum Wage Act (ZMinP).","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Znesek minimalne plače za leto 2026, Uradni list RS (published 30 January 2026, applying to work performed from 1 January 2026)","url":"https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2026-01-0175/znesek-minimalne-place-za-leto-2026"},"url":"https://euroref.dev/v1/si/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Slovenian work-free days (dela prosti dnevi) under the Holidays and Work-Free Days Act (ZPDPD).","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"Zakon o praznikih in dela prostih dnevih v Republiki Sloveniji (ZPDPD)","url":"https://pisrs.si/"},"url":"https://euroref.dev/v1/si/public-holidays"},{"id":"cpi","name":"Consumer price index (annual inflation)","description":"Annual change in Slovenia's consumer price index, from the Statistical Office of the Republic of Slovenia (SURS).","free":false,"stale":false,"last_confirmed":"2026-09-06","confidence":"primary","effective_from":"2026-06-01","source":{"name":"SURS — Consumer price indices, June 2026","url":"https://www.stat.si/StatWeb/en/News/Index/14450"},"url":"https://euroref.dev/v1/si/cpi"},{"id":"corporate-tax","name":"Corporate income tax (davek od dohodkov pravnih oseb)","description":"Slovenian corporate income tax under ZDDPO-2.","free":false,"stale":false,"last_confirmed":"2026-08-07","confidence":"secondary","effective_from":"2024-01-01","source":{"name":"Zakon o obnovi, razvoju in zagotavljanju finančnih sredstev (ZORZFS), 64. člen, Uradni list RS 131/2023 — corporate income tax payable at 22% for tax years 2024–2028, notwithstanding the 19% general rate in Art. 60 ZDDPO-2","url":"https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2023-01-4011/zakon-o-obnovi-razvoju-in-zagotavljanju-financnih-sredstev-zorzfs"},"url":"https://euroref.dev/v1/si/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding tax (davčni odtegljaj) Slovenia levies under Article 70 of the Corporate Income Tax Act (Zakon o davku od dohodkov pravnih oseb, ZDDPO-2) on Slovenian-source payments to non-residents - dividends, interest, royalties and other property rights, leases of Slovenian real estate, services of performers and sportspersons, and certain services paid into low-tax jurisdictions - at a single statutory rate of 15%, before any double-tax agreement relief. Administered by FURS (Finančna uprava Republike Slovenije) via the ODO-1 return.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2007-01-01","source":{"name":"ZDDPO-2, 70. člen (davčni odtegljaj), consolidated text on PISRS: 'Davek se izračuna, odtegne in plača po stopnji 15% od dohodkov rezidentov in nerezidentov... ki imajo vir v Sloveniji' ('The tax is calculated, withheld and paid at the rate of 15% on income of residents and non-residents... with a source in Slovenia'). Same operative wording confirmed on the official FURS eDavki page 'Davčni odtegljaj od plačil rezidentov in nerezidentov po ZDDPO-2 (ODO-1)', https://edavki.durs.si/EdavkiPortal/openportal/CommonPages/Opdynp/PageD.aspx?category=davcni_odtegljaj_od_placil_rezidentov_in_nerezidentov_fod","url":"https://pisrs.si/pregledPredpisa?id=ZAKO4687"},"url":"https://euroref.dev/v1/si/withholding-tax"},{"id":"income-tax","name":"Personal income tax (dohodnina)","description":"Slovenian personal income tax on the annual net tax base, five bands, indexed annually.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"Dohodninska lestvica za leto 2026 (annual indexation instrument published in Uradni list RS)","url":"https://www.ozs.si/novice/dohodninska-lestvica-in-olajsave-za-leto-2026-693fe557444ce041cf3e66b6"},"url":"https://euroref.dev/v1/si/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Slovenia (SI): employee and employer shares of each statutory branch, with the minimum base and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-03-01","source":{"name":"Zakon o prispevkih za socialno varnost (ZPSV) — contribution rates for pension and disability, health, work injury, unemployment and parental protection, and the identity of the payer of each; Zakon o pokojninskem in invalidskem zavarovanju (ZPIZ-2), četrti odstavek 144. člena — najnižja osnova za obračun prispevkov, being 60 per cent of the last known average annual salary in Slovenia converted to a monthly amount; Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju (ZZVZZ) — health and work-injury contributions and the obvezni zdravstveni prispevek from 1 January 2024; Zakon o urejanju trga dela (ZUTD) — unemployment; Zakon o starševskem varstvu in družinskih prejemkih (ZSDP-1) — parental protection; Zakon o dolgotrajni oskrbi (ZDOsk-1) — long-term care contribution of 1 per cent from the insured person and 1 per cent from the employer, payable from 1 July 2025; Finančna uprava Republike Slovenije, 'Prispevki za socialno varnost' and 'Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju' — 1 436,95 euro to 29 February 2026 and 1 521,62 euro from 1 March 2026 to 28 February 2027, computed off the 2025 average salary of 2 536,03 euro; Uradni list Republike Slovenije, 'Višina obveznega zdravstvenega prispevka' (2026, notice 0608) — 39,36 euro per month from 1 March 2026; minimum wage for 2026 — 1 481,88 euro gross per month for full-time work from 1 January 2026","url":"https://www.fu.gov.si/novica/najnizja_osnova_za_obracun_prispevkov_za_socialno_varnost_za_osebe_v_delovnem_razmerju_1-16145/"},"url":"https://euroref.dev/v1/si/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/si/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/si/late-payment-interest"},{"id":"statutory-interest","name":"Statutory default interest (zamudne obresti)","description":"Slovenia's prescribed default interest rate under ZPOMZO-1: the ECB leading rate plus 8 percentage points, fixed for each calendar half-year and applying to all monetary obligations — 10.40% from 1 July 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Višina predpisane obrestne mere zamudnih obresti (Uradni list RS, objava 1124/26, 3. 7. 2026), published by the Minister of Finance: 'Predpisana obrestna mera zamudnih obresti je v 2. členu Zakona o predpisani obrestni meri zamudnih obresti (Uradni list RS, št. 11/07 – uradno prečiščeno besedilo) določena kot vodilna obrestna mera Evropske centralne banke, povečana za 8 odstotnih točk. Predpisana obrestna mera zamudnih obresti velja za šestmesečno obdobje, ki se začne dne 1. julija 2026, in znaša 10,40 odstotka'","url":"https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2026-01-1124/visina-predpisane-obrestne-mere-zamudnih-obresti"},"url":"https://euroref.dev/v1/si/statutory-interest"}]},{"country":"SK","name":"Slovakia","currency":"EUR","series":[{"id":"policy-rate","name":"Policy interest rate","description":"ECB deposit facility rate — the euro area policy rate that applies to Slovakia. Národná banka Slovenska is a Eurosystem national central bank and sets no independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank, Key ECB interest rates (official rate table), re-loaded 2026-07-22","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/sk/policy-rate"},{"id":"vat","name":"Value added tax (daň z pridanej hodnoty)","description":"Slovak VAT: standard rate plus reduced rates under Act No. 222/2004 Coll. on VAT, §27.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"secondary","effective_from":"2025-01-01","source":{"name":"Ministry of Finance of the Slovak Republic — Act No. 222/2004 Coll. on Value Added Tax, consolidated text effective 1 January 2025","url":"https://www.mfsr.sk/en/taxes-customs-accounting/indirect-taxes/vat/act-222/2004-coll-on-value-added-tax/"},"url":"https://euroref.dev/v1/sk/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Slovakia, 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":"2025-01-01","source":{"name":"Finančné riaditeľstvo SR information 4/DPH/2025/IM (quoting the act): payer status runs 'počnúc 1. januárom kalendárneho roka nasledujúceho po kalendárnom roku, v ktorom presiahol obrat podľa § 4 ods. 1 písm. a)' (the EUR 50,000 limb), and one who crosses EUR 62,500 'sa stala platiteľom dňom' of the crossing supply '- § 4 ods. 1 písm. b) zákona o DPH'; registration application within 5 working days","url":"https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Aktualne/DPH/2025/2025.05.07_004_DPH_2025_IM_platitel_par4_4b_5.pdf"},"url":"https://euroref.dev/v1/sk/vat-registration-threshold"},{"id":"minimum-wage","name":"National minimum wage (minimálna mzda)","description":"Slovakia's statutory minimum monthly wage, set annually under Act No. 663/2007 Coll.","free":false,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Oznámenie Ministerstva práce, sociálnych vecí a rodiny SR č. 245/2025 Z. z.; Národný inšpektorát práce","url":"https://www.ip.gov.sk/aktuality/minimalna-mzda-minimalne-mzdove-naroky-roku-2026.html"},"url":"https://euroref.dev/v1/sk/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Slovak public holidays under Act No. 241/1993 Coll. on state holidays, days of rest and memorial days.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Zákon č. 241/1993 Z. z. o štátnych sviatkoch, dňoch pracovného pokoja a pamätných dňoch; Úrad vlády SR","url":"https://www.vlada.gov.sk/slovensko/statne-sviatky/"},"url":"https://euroref.dev/v1/sk/public-holidays"},{"id":"cpi","name":"Consumer price index (annual inflation)","description":"Annual change in Slovakia's consumer price index, from the Statistical Office of the Slovak Republic.","free":false,"stale":true,"last_confirmed":"2026-07-30","confidence":"secondary","effective_from":"2026-06-01","source":{"name":"Štatistický úrad Slovenskej republiky — consumer price index, June 2026","url":"https://slovak.statistics.sk/wps/portal/ext/products/informationmessages/"},"url":"https://euroref.dev/v1/sk/cpi"},{"id":"corporate-tax","name":"Corporate income tax (daň z príjmov právnických osôb)","description":"Slovak corporate income tax under Act No. 595/2003 Coll., banded by taxable income.","free":false,"stale":false,"last_confirmed":"2026-08-07","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"Act No. 595/2003 Coll. on Income Tax, § 15(b) — consolidated version effective 2026-01-01 (Slov-Lex): CIT 10% for taxpayers with taxable revenues up to EUR 100,000; 21% standard; 24% for taxable revenues over EUR 5,000,000","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html"},"url":"https://euroref.dev/v1/sk/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"Slovakia levies a final withholding tax (daň vyberaná zrážkou, §43 of the Income Tax Act) on Slovak-source payments to non-residents at domestic statutory rates before DTA relief: 7% on dividends paid to individuals, 19% on interest and royalties, and 35% on payments to taxpayers of non-cooperative states; dividends paid to non-resident companies are generally outside the scope of tax altogether. Administered by the Slovak Financial Administration (Finančná správa Slovenskej republiky) under Zákon č. 595/2003 Z. z. o dani z príjmov.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2025-01-01","source":{"name":"Zákon č. 595/2003 Z. z. o dani z príjmov, §43 ods. 1: 'Daň sa vyberá zrážkou vo výške a) 7 % z príjmov podľa odseku 3 písm. r) a s) okrem príjmov zdaňovaných podľa písmena c), b) 19 % z príjmov podľa odsekov 2 a 3 okrem príjmov zdaňovaných podľa písmen a) a c), c) 35 % z príjmov podľa odsekov 2 a 3, ak sú tieto príjmy vyplatené, poukázané alebo pripísané daňovníkovi nespolupracujúceho štátu podľa § 2 písm. x)...' — 'Tax is collected by withholding at the rate of (a) 7% of income under paragraph 3 letters (r) and (s) [profit shares/dividends] except income taxed under letter (c), (b) 19% of income under paragraphs 2 and 3 except income taxed under letters (a) and (c), (c) 35% of income under paragraphs 2 and 3 if that income is paid, remitted or credited to a taxpayer of a non-cooperating state under §2 letter (x)...'","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html"},"url":"https://euroref.dev/v1/sk/withholding-tax"},{"id":"income-tax","name":"Personal income tax (daň z príjmov fyzických osôb)","description":"Slovak personal income tax on employment income, four bands from 2026 keyed to multiples of the subsistence minimum.","free":false,"stale":false,"last_confirmed":"2026-08-07","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"Financna sprava SR - Sadzba dane pre zavislu cinnost: Act 595/2003 par. 15 four-band scale for 2026 (19% to 43,983.32 EUR, 25% to 60,349.21, 30% to 75,010.32, 35% above)","url":"https://podpora.financnasprava.sk/939516-Sadzba-dane-pre-z%C3%A1visl%C3%BA-%C4%8Dinnos%C5%A5"},"url":"https://euroref.dev/v1/sk/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Slovakia (SK): employee and employer shares of each statutory branch, with the per-branch ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Zákon č. 461/2003 Z. z. o sociálnom poistení — rates and payers for nemocenské, starobné, invalidné, úrazové, garančné, poistenie v nezamestnanosti and the rezervný fond solidarity, and the maximum assessment base; Sociálna poisťovňa, 'Nové vymeriavacie základy pre platenie poistného od 1. januára 2026' — maximum monthly assessment base 16 764 euro (11 × 1 524 euro, the multiple having been raised from seven to eleven times one twelfth of the všeobecný vymeriavací základ from two years earlier with effect from 1 January 2025), minimum assessment base 914,40 euro, and the statement that 'Vymeriavací základ zamestnávateľa na platenie poistného na úrazové poistenie nie je obmedzený maximálnou výškou'; Sociálna poisťovňa, 'Sadzba príspevkov do II. dôchodkového piliera v roku 2026 zostáva na úrovni 4 %'; zákon č. 43/2004 Z. z. o starobnom dôchodkovom sporení; zákon č. 580/2004 Z. z. o zdravotnom poistení — health contribution rates, employee 5 per cent (2,5 per cent for persons with a health disability) from 1 January 2026 and employer 11 per cent from 1 January 2025, with no maximum assessment base since 1 January 2017; minimum monthly wage for 2026 — 915 euro for a 40-hour week at the first degree of work difficulty","url":"https://www.socpoist.sk/news/nove-vymeriavacie-zaklady-pre-platenie-poistneho-od-1-januara-2026"},"url":"https://euroref.dev/v1/sk/social-contributions"},{"id":"ecb-main-refinancing-rate","name":"ECB main refinancing operations rate (fixed rate)","description":"The fixed interest rate on the European Central Bank's main refinancing operations (MRO). The reference rate for the EU Late Payment Directive; distinct from the deposit facility rate served as policy-rate. Identical across the euro area.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","effective_from":"2026-06-17","source":{"name":"European Central Bank — Key ECB interest rates: main refinancing operations, fixed rate (ECB Data Portal series FM.D.U2.EUR.4F.KR.MRR_FR.LEV)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html"},"url":"https://euroref.dev/v1/sk/ecb-main-refinancing-rate"},{"id":"late-payment-interest","name":"Late-payment interest (EU Late Payment Directive)","description":"Statutory interest for late payment in commercial transactions under EU Directive 2011/7/EU: the ECB main refinancing rate in force on the first day of the calendar half-year, plus 8 percentage points. Derived live from this country's ecb-main-refinancing-rate series; fixed for the half-year, so it can differ from today's live MRO.","free":false,"stale":false,"last_confirmed":"2026-09-11","confidence":"derived","effective_from":"2026-07-01","source":{"name":"Derived from the ECB main refinancing rate (this API's ecb-main-refinancing-rate series) under EU Directive 2011/7/EU, art. 2 (half-yearly snapshot)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0007"},"url":"https://euroref.dev/v1/sk/late-payment-interest"},{"id":"statutory-interest","name":"Statutory default interest (úroky z omeškania)","description":"Slovakia's civil-law default interest under Občiansky zákonník §517(2) and government decree 87/1995 Z. z. §3: the ECB base rate plus 5 percentage points, snapshotted on the first day of the debtor's delay and fixed for its whole duration — 7.40% for delays beginning on or after 17 June 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-06-17","source":{"name":"Nariadenie vlády SR č. 87/1995 Z. z. § 3: 'Výška úrokov z omeškania je o päť percentuálnych bodov vyššia ako základná úroková sadzba Európskej centrálnej banky platná k prvému dňu omeškania s plnením peňažného dlhu' (the rate of default interest is five percentage points higher than the ECB base rate in force on the first day of delay in performing the money debt), made under Občiansky zákonník § 517 ods. 2; Ministry of Justice, 'Aktuálna sadzba zákonných úrokov z omeškania': 'Sadzba úroku z omeškania je určená ako základná úroková sadzba ECB zvýšená o 5 percentuálnych bodov' — ECB base rate 2.40% from 17 June 2026, giving 7.40%","url":"https://www.justice.gov.sk/agenda-ministerstva/civilne-pravo/aktualna-sadzba-zakonnych-urokov-z-omeskania/"},"url":"https://euroref.dev/v1/sk/statutory-interest"}]},{"country":"TR","name":"Türkiye","currency":"TRY","series":[{"id":"policy-rate","name":"CBRT one-week repo auction rate (bir hafta vadeli repo ihale faiz oranı)","description":"The Central Bank of the Republic of Türkiye (TCMB/CBRT) policy rate — the one-week repo auction rate — set by the Monetary Policy Committee (Para Politikası Kurulu, PPK) under Law No. 1211 on the Central Bank. Eight scheduled decisions a year, announced at 14:00 Ankara time with a same-day press release; the rate corridor (overnight lending / overnight borrowing) is set alongside it.","free":false,"stale":false,"last_confirmed":"2026-09-07","confidence":"primary","effective_from":"2026-01-22","source":{"name":"CBRT Press Release on Interest Rates No. 2026-01, 22 January 2026 — 'the Committee has decided to reduce the policy rate (the one-week repo auction rate) from 38 percent to 37 percent'; level reconfirmed unchanged at 12 Mar 2026 (2026-12), 22 Apr 2026 (2026-17), 11 Jun 2026 (2026-23) and 23 Jul 2026 (2026-28)","url":"https://www.tcmb.gov.tr/wps/wcm/connect/EN/TCMB+EN/Main+Menu/Announcements/Press+Releases/2026/ANO2026-01"},"url":"https://euroref.dev/v1/tr/policy-rate"},{"id":"statutory-interest","name":"Statutory legal interest (kanuni faiz)","description":"Türkiye's legal interest under Law 3095 as amended by Law 7589 (in force 31 July 2026): 80% of the TCMB rediscount rate as at the prior 31 December — currently 31.0% — with the commercial-default avans rate (39.75%) as a variant.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-31","source":{"name":"Kanun No. 3095 madde 1 (as amended by Kanun No. 7589 md. 10, RG 31.07.2026 No. 33326): 'bu ödeme yıllık, Türkiye Cumhuriyet Merkez Bankasının önceki yılın 31 Aralık günü kısa vadeli kredi işlemlerinde uyguladığı reeskont oranının yüzde sekseni üzerinden yapılır' (paid annually at eighty percent of the rediscount rate the CBRT applied on 31 December of the previous year); TCMB rates from 20.12.2025: iskonto 38.75%, avans 39.75%","url":"https://www.mevzuat.gov.tr/MevzuatMetin/1.5.3095.pdf"},"url":"https://euroref.dev/v1/tr/statutory-interest"},{"id":"vat","name":"KDV standard rate (genel katma değer vergisi oranı)","description":"Katma Değer Vergisi (KDV) genel oranı — the standard VAT rate on supplies of goods and services. Set under Article 28 of Katma Değer Vergisi Kanunu No. 3065 by Presidential decree; the operative instrument is Karar 2007/13033 (Mal ve Hizmetlere Uygulanacak Katma Değer Vergisi Oranlarının Tespitine İlişkin Karar) as amended.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2023-07-10","source":{"name":"Karar 2007/13033, Madde 1(1)(a), consolidated 'Güncel KDV Oranları' text published by the Gelir İdaresi Başkanlığı (GİB): rate for taxable transactions other than those in the annexed lists = %20, '(7346 sayılı Cumhurbaşkanı Kararı ile değişen ibare. Yürürlük: 10/07/2023)'; amending decree Cumhurbaşkanı Kararı No. 7346, Resmî Gazete 7 July 2023, sayı 32241","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/yardim-kaynaklar/yararli-bilgiler/kdv-oranlari.pdf"},"url":"https://euroref.dev/v1/tr/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Turkey, 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":"Mevzuat Bilgi Sistemi (official Presidency legislation portal), consolidated Law 3065: Art. 1 — 'Türkiye'de yapılan aşağıdaki işlemler katma değer vergisine tabidir: 1. Ticari, sınai, zirai faaliyet ve serbest meslek faaliyeti çerçevesinde yapılan teslim ve hizmetler'; Art. 9(1) (Ek cümleler: 28/11/2017-7061/41 md.) — e-services VAT 'bu hizmeti sunanlar tarafından beyan edilip ödenir'.","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=3065&MevzuatTur=1&MevzuatTertip=5"},"url":"https://euroref.dev/v1/tr/vat-registration-threshold"},{"id":"minimum-wage","name":"Asgari ücret (national minimum wage, gross monthly)","description":"Türkiye has a single NATIONAL minimum wage with no regional, sectoral or age variation. It is fixed by the tripartite Asgari Ücret Tespit Komisyonu (Minimum Wage Determination Commission) under Article 39 of İş Kanunu No. 4857 and the Asgari Ücret Yönetmeliği; the Commission's karar is published in the Resmî Gazete and the Ministry of Labour and Social Security (Çalışma ve Sosyal Güvenlik Bakanlığı) publishes the derived net figure and employer cost. The statutory figure is a DAILY gross rate; the monthly figure is that daily rate × 30.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Asgari Ücret Tespit Komisyonu Kararı (2025/1), Resmî Gazete 26 Aralık 2025, sayı 33119 — günlük asgari ücret 1.101,00 TL for 1 Ocak 2026 – 31 Aralık 2026; figures reproduced in the Çalışma ve Sosyal Güvenlik Bakanlığı (ÇSGB) Çalışma Genel Müdürlüğü sheet 'Asgari Ücretin Net Hesabı ve İşverene Maliyeti, 01.01.2026 - 31.12.2026' (brüt 33.030,00 TL, net 28.075,50 TL)","url":"https://www.csgb.gov.tr/Media/gm2fekds/asgari-%C3%BCcret-2026.pdf"},"url":"https://euroref.dev/v1/tr/minimum-wage"},{"id":"public-holidays","name":"Ulusal bayram ve genel tatil günleri 2026","description":"National and general public holidays for calendar year 2026 under Ulusal Bayram ve Genel Tatiller Hakkında Kanun No. 2429 (17/3/1981). Fixed-date civil holidays plus the two movable religious holidays (Ramazan Bayramı / Eid al-Fitr and Kurban Bayramı / Eid al-Adha), whose Gregorian dates come from the Diyanet İşleri Başkanlığı religious calendar.","free":true,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Ulusal Bayram ve Genel Tatiller Hakkında Kanun No. 2429 (RG 19/3/1981, sayı 17284), Madde 1 and Madde 2 — consolidated text on mevzuat.gov.tr; movable religious-holiday dates from Diyanet İşleri Başkanlığı, '2026 Dini Günler Listesi'","url":"https://www.mevzuat.gov.tr/mevzuatmetin/1.5.2429.pdf"},"url":"https://euroref.dev/v1/tr/public-holidays"},{"id":"cpi","name":"TÜFE consumer price inflation (year-on-year)","description":"Tüketici Fiyat Endeksi (TÜFE) — headline consumer price index annual rate of change, published monthly by the Türkiye İstatistik Kurumu (TÜİK) on the 3rd of the following month at 10:00.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-01","source":{"name":"TÜİK Haber Bülteni Sayı 58297, Tüketici Fiyat Endeksi, Temmuz 2026 (released 3 August 2026): 'Tüketici fiyat endeksi (TÜFE) yıllık %31,75 arttı, aylık %1,78 arttı'; C endeksi (core) +29.91% YoY","url":"https://veriportali.tuik.gov.tr/tr/press/58297"},"url":"https://euroref.dev/v1/tr/cpi"},{"id":"corporate-tax","name":"Kurumlar vergisi standard rate","description":"Standard corporate income tax rate on resident company profits under Article 32 of Kurumlar Vergisi Kanunu No. 5520, as amended by Law No. 7456 (2023) and Law No. 7524 (2024). Banks and other listed financial-sector taxpayers pay a higher rate; several activity-based reductions apply.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2023-01-01","source":{"name":"Gelir İdaresi Başkanlığı (GİB), 'Kurumlar Vergisi Oranları' — 2026 ve 2025 Hesap Dönemi table: %25 for corporate taxpayers other than those listed, %30 for banks and listed financial-sector taxpayers, dayanağı K.V.K. Madde 32","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv%2Fyardim-kaynaklar%2Fyararli-bilgiler%2Fkurumlar-vergisi-oranlari.pdf"},"url":"https://euroref.dev/v1/tr/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Turkey levies on payments to non-residents - dividends, interest, royalties, professional/technical service fees, petroleum-exploration service fees and the branch remittance tax - each at its domestic statutory rate before any double-tax agreement relief. Levied under Corporate Tax Law No. 5520 (Kurumlar Vergisi Kanunu) art. 30 for non-resident corporations and Income Tax Law No. 193 (Gelir Vergisi Kanunu) art. 94 for individuals, with the applied rates set by Presidential Decree (formerly Council of Ministers Decree 2009/14593, as amended). Administered by the Revenue Administration (Gelir İdaresi Başkanlığı).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2024-12-22","source":{"name":"Gelir İdaresi Başkanlığı, 'Kurumlar Vergisinde Oran Uygulamaları' (2026): KVK art. 30 withholding on dar mükellef (non-resident) corporations - '5520 sayılı Kurumlar Vergisi Kanununun 30 uncu maddesi uyarınca dar mükellefiyete tabi kurumların vergi kesintisine tabi kazanç ve iratlarından yapılacak vergi kesintisi oranları 12.1.2009 tarihli ve 2009/14593 sayılı Kararnamenin Eki Karar ile tespit edilmiştir' ('the withholding rates on income of non-resident corporations subject to withholding under art. 30 of Corporate Tax Law 5520 are fixed by the Decree annexed to Decree 2009/14593 of 12.1.2009')","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_KurumlarVergisiOran.pdf"},"url":"https://euroref.dev/v1/tr/withholding-tax"},{"id":"income-tax","name":"Gelir vergisi tarifesi (personal income tax brackets)","description":"Personal income tax rate schedule for resident individuals under Article 103 of Gelir Vergisi Kanunu No. 193. The bracket thresholds are re-set every calendar year by a Gelir Vergisi Genel Tebliği, indexed to the annual yeniden değerleme oranı (revaluation rate). Türkiye runs TWO schedules that differ only in the third bracket ceiling: one for ücret (employment) income and one for all other income.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Gelir Vergisi Genel Tebliği (Seri No: 332), Resmî Gazete 31 Aralık 2025, sayı 33124 (5. Mükerrer) — 2026 takvim yılı gelirlerine uygulanacak GVK Madde 103 tarifesi; reproduced as GİB 'Gelir Vergisi Tarifesi 2026'","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv%2Fyardim-kaynaklar%2Fyararli-bilgiler%2Fgelir-vergisi-tarifeleri%2Fgelir-vergisi-tarifesi-2026.pdf"},"url":"https://euroref.dev/v1/tr/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Türkiye (TR) insured under article 4/1(a) of Law 5510: employee and employer shares of each statutory branch, with the floor, the ceiling and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Sosyal Güvenlik Kurumu (SGK), \"İŞVEREN PRİM ORANLARI\" — official contribution-rate table for persons insured under art. 4/1(a) of Law 5510, including the arduous-work (fiili hizmet süresi zammı) rates and the social security support premium; SGK, \"PRİME ESAS KAZANÇ MİKTARLARI\" — earnings subject to and exempt from contribution under art. 80, and \"2026 yılı Prime esas kazançların alt ve üst sınırları ile bazı işlemlere esas tutarlar\" (daily floor TRY 1.101,00, monthly floor TRY 33.030,00, daily ceiling TRY 9.909,00, monthly ceiling TRY 297.270,00 for 1/1/2026–31/12/2026; meal allowance TRY 158,00 per day; child allowance TRY 660,60 per month; family allowance TRY 3.303,00 per month); 5510 sayılı Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu, mm. 3, 40, 79–82, 81/1(a), 81/1(c), 81/1(f), 81/1(ı), Ek 9; 4447 sayılı İşsizlik Sigortası Kanunu, m. 49; 7566 sayılı Vergi Kanunları ile Bazı Kanun ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılmasına Dair Kanun, Resmî Gazete 19.12.2025 sayı 33112, mm. 21 and 23 (long-term rate 20 % → 21 %; ceiling 7,5 × → 9 × the minimum wage; Treasury incentive outside manufacturing 4 points → 2 points), in force 1 January 2026.","url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38"},"url":"https://euroref.dev/v1/tr/social-contributions"}]},{"country":"UA","name":"Ukraine","currency":"UAH","series":[{"id":"policy-rate","name":"NBU key policy rate (облікова ставка Національного банку України)","description":"The National Bank of Ukraine's key policy rate (облікова ставка) — the NBU's principal monetary policy instrument and the benchmark for its operations with banks. Set by the Board (Правління) of the National Bank at scheduled monetary policy meetings (eight per year) following discussion in the Monetary Policy Committee (Комітет з монетарної політики); decisions are announced at 14:00 Kyiv time on the meeting day and normally take effect the following day.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-07-31","source":{"name":"НБУ, 'Національний банк України підвищив облікову ставку до 15,5%' (30 July 2026): 'Правління Національного банку України вирішило підвищити облікову ставку на 0,5 в. п. до 15,5%' — Decision No. 225-рш of 30 July 2026, effective 31 July 2026 (English mirror: 'NBU Raises Key Policy Rate to 15.5%')","url":"https://bank.gov.ua/en/news/all/natsionalniy-bank-ukrayini-pidvischiv-oblikovu-stavku-do-155-23279"},"url":"https://euroref.dev/v1/ua/policy-rate"},{"id":"statutory-interest","name":"Statutory default interest (стаття 625 ЦК)","description":"Ukraine's monetary-default regime is a two-part construct, not a rate: the debt adjusted by the official inflation index over the whole delay plus 3% per annum (Civil Code art. 625(2)), unless contract or law sets a different rate.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"secondary","effective_from":null,"source":{"name":"Цивільний кодекс України, ст. 625 ч. 2: 'Боржник, який прострочив виконання грошового зобов'язання, на вимогу кредитора зобов'язаний сплатити суму боргу з урахуванням встановленого індексу інфляції за весь час прострочення, а також три проценти річних від простроченої суми, якщо інший розмір процентів не встановлено договором або законом' (the debt with the established inflation index for the whole period of delay, plus three percent per annum on the overdue amount, unless another rate is set by contract or law)","url":"https://zakon.rada.gov.ua/laws/show/435-15"},"url":"https://euroref.dev/v1/ua/statutory-interest"},{"id":"vat","name":"ПДВ standard rate (value added tax)","description":"Податок на додану вартість (ПДВ) — the standard rate of Ukrainian value added tax, set by subparagraph \"а\" of paragraph 193.1 of Article 193 of the Tax Code of Ukraine (Податковий кодекс України, Law No. 2755-VI of 2 December 2010). Article 194.1 designates it the basic (основна) rate applying to every taxable supply not zero-rated, exempt, or charged at 7% or 14%.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2011-01-01","source":{"name":"Податковий кодекс України № 2755-VI від 02.12.2010, пункт 193.1 статті 193, підпункт \"а\": \"Ставки податку встановлюються від бази оподаткування в таких розмірах: а) 20 відсотків\" (чинна редакція, база даних «Законодавство України», Верховна Рада України)","url":"https://zakon.rada.gov.ua/laws/show/2755-17"},"url":"https://euroref.dev/v1/ua/vat"},{"id":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT (ПДВ) registration becomes compulsory in Ukraine, with the period the test runs over, the rule for non-established suppliers, and the separate non-resident e-services regime.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"secondary","effective_from":"2015-01-01","source":{"name":"Податковий кодекс України (Закон № 2755-VI від 02.12.2010), п. 181.1: \"У разі якщо загальна сума від здійснення операцій з постачання товарів/послуг, що підлягають оподаткуванню..., нарахована (сплачена) такій особі протягом останніх 12 календарних місяців, сукупно перевищує 1000000 гривень (без урахування податку на додану вартість), така особа зобов'язана зареєструватися як платник податку\" ('if the total amount from taxable supplies of goods/services accrued (paid) to the person over the last 12 calendar months cumulatively exceeds UAH 1,000,000 (net of VAT), the person must register as a VAT payer'), except платники єдиного податку 1-3 груп. Amount raised from UAH 300,000 by Закон № 71-VIII від 28.12.2014, effective 1 January 2015. Non-resident e-services: ст. 208-1 (Закон № 1525-IX від 03.06.2021).","url":"https://zakon.rada.gov.ua/laws/show/2755-17"},"url":"https://euroref.dev/v1/ua/vat-registration-threshold"},{"id":"minimum-wage","name":"Мінімальна заробітна плата (statutory minimum wage)","description":"Ukraine's single national statutory minimum wage — the floor below which an employee's pay for a fully worked monthly norm may not fall. It is not set by a wage council or by decree: it is fixed annually, in both a monthly and an hourly amount, by an article of the State Budget Law (Закон про Державний бюджет України) for the coming year, and takes effect on 1 January.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Закон України «Про Державний бюджет України на 2026 рік» від 03.12.2025 № 4695-IX, стаття 8: «Установити з 1 січня 2026 року мінімальну заробітну плату: у місячному розмірі - 8647 гривень; у погодинному розмірі - 52 гривні» (чинна редакція від 24.06.2026, підстава 4908-IX)","url":"https://zakon.rada.gov.ua/laws/show/4695-20"},"url":"https://euroref.dev/v1/ua/minimum-wage"},{"id":"public-holidays","name":"Public holidays (святкові і неробочі дні)","description":"The statutory list of public holidays (святкові дні) and non-working religious days (неробочі дні) in Article 73 of the Labour Code of Ukraine (Кодекс законів про працю України, Law No. 322-VIII of 10.12.1971), as amended, projected onto calendar year 2026. IMPORTANT: Article 73 is SUSPENDED for the duration of martial law — see notes; during martial law these dates carry no entitlement to a day off.","free":true,"stale":false,"last_confirmed":"2026-07-30","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Кодекс законів про працю України № 322-VIII від 10.12.1971, стаття 73 «Святкові і неробочі дні» — чинна редакція від 01.01.2026 (база даних «Законодавство України», Верховна Рада України); суспензія на період воєнного стану — частина шоста статті 6 Закону України «Про організацію трудових відносин в умовах воєнного стану» від 15.03.2022 № 2136-IX (у редакції Закону № 2352-IX від 01.07.2022)","url":"https://zakon.rada.gov.ua/laws/show/322-08"},"url":"https://euroref.dev/v1/ua/public-holidays"},{"id":"cpi","name":"CPI inflation (індекс споживчих цін, year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from Держстат (State Statistics Service of Ukraine) — statistical observation «Зміни цін (тарифів) на споживчі товари (послуги)», methodology approved by Держстат order No. 310 of 16 December 2021, aligned with ILO Convention 160 and EU Regulations 2016/792 and 2020/1148.","free":false,"stale":true,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2026-06-01","source":{"name":"Держстат — «Індекси цін у червні 2026 року (експрес-випуск)», опубліковано 09.07.2026; index value 107,2 (червень 2026 до відповідного місяця попереднього року) taken from the Держстат data bank, dataflow SSSU:DF_PRICE_CHANGE_CONSUMER_GOODS_SERVICE, series INDEX_CONSUMPRICE.CORMONTH_PREV_YEAR.UA00000000000000000.0.M","url":"https://stat.gov.ua/uk/publications/indeksy-tsin-u-chervni-2026-roku-ekspres-vypusk"},"url":"https://euroref.dev/v1/ua/cpi"},{"id":"corporate-tax","name":"Податок на прибуток підприємств — базова (основна) ставка","description":"The basic (standard) rate of Ukrainian corporate profit tax on the taxable profit of resident companies, set by paragraph 136.1 of Article 136 of the Tax Code of Ukraine (Law No. 2755-VI of 02.12.2010). Applied to the financial result before tax per accounting rules, adjusted by the Code's tax differences.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2014-01-01","source":{"name":"Податковий кодекс України № 2755-VI від 02.12.2010, пункт 136.1 статті 136: «Базова (основна) ставка податку становить 18 відсотків»; the 18% level was introduced by пункт 10 підрозділу 4 розділу XX (перехідні положення) «з 1 січня 2014 року по 31 грудня 2014 року включно - 18 відсотків» and has been carried unchanged since (чинна редакція, «Законодавство України», Верховна Рада України)","url":"https://zakon.rada.gov.ua/laws/show/2755-17"},"url":"https://euroref.dev/v1/ua/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Ukraine levies on Ukraine-source income paid to non-resident legal entities under п. 141.4 of the Податковий кодекс України (Tax Code of Ukraine, Law 2755-VI) - the 'податок на репатріацію' (repatriation tax): 15% general rate on dividends, interest, royalties, lease payments and most other business income, with special rates for freight (6%), insurance payments (0/4/12%), government securities (0%) and qualifying Eurobond-funded loan interest (5%). Administered by the State Tax Service of Ukraine.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"secondary","effective_from":"2022-01-01","source":{"name":"Податковий кодекс України, Law 2755-VI, п. 141.4 - п.п. 141.4.2: 'утримують податок з таких доходів... за ставкою в розмірі 15 відсотків (крім доходів, зазначених у підпунктах 141.4.4-141.4.5 та 141.4.11 цього пункту) їх суми та за їх рахунок, що сплачується до бюджету під час такої виплати' ('withhold tax on such income... at the rate of 15 percent (except income specified in subpoints 141.4.4-141.4.5 and 141.4.11) of its amount and at its expense, paid to the budget at the time of the payment')","url":"https://zakon.rada.gov.ua/laws/show/2755-17#Text"},"url":"https://euroref.dev/v1/ua/withholding-tax"},{"id":"income-tax","name":"ПДФО — податок на доходи фізичних осіб (flat personal income tax rate)","description":"The general rate of Ukrainian personal income tax, set by paragraph 167.1 of Article 167 of the Tax Code of Ukraine: a single flat rate on wages, other incentive and compensation payments, and remuneration under employment and civil-law contracts. There are no brackets and no tax-free threshold. Withheld at source by the employer as tax agent. A separate 5% military levy (військовий збір) is withheld from the same base — see notes.","free":false,"stale":false,"last_confirmed":"2026-07-24","confidence":"primary","effective_from":"2016-01-01","source":{"name":"Податковий кодекс України № 2755-VI від 02.12.2010, пункт 167.1 статті 167: «Ставка податку становить 18 відсотків бази оподаткування щодо доходів, нарахованих (виплачених, наданих)... у формі: заробітної плати, інших заохочувальних та компенсаційних виплат або інших виплат і винагород...» (в редакції Закону № 909-VIII від 24.12.2015, чинного з 01.01.2016)","url":"https://zakon.rada.gov.ua/laws/show/2755-17"},"url":"https://euroref.dev/v1/ua/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Ukraine (UA): employee and employer shares of each statutory branch, with the minimum and maximum contribution bases and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Закон України 'Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування' від 8 липня 2010 року № 2464-VI, стаття 7 (база нарахування) and стаття 8 (ставки — 22 відсотки for employers generally, 8,41 відсотка in respect of employees who are persons with disability, 5,3 and 5,5 відсотка for all-Ukrainian public organisations of persons with disability and for enterprises where at least half the employees are persons with disability), together with the minimum-insurance-contribution rule and the maximum base for accrual of twenty times the minimum wage; Закон України про Державний бюджет України на 2026 рік, officially published 12 December 2025 — minimum wage 8 647 grn per month and 52 grn per hour for the whole of 2026 (2025: 8 000 grn and 48 grn), subsistence minimum 3 209 grn; Державна податкова служба України, regional announcement that from 1 January 2026 the minimum wage rises to 8 647 grn, affecting the minimum and maximum ЄСВ and the base for accrual; derived 2026 figures — minimum monthly ЄСВ 1 902,34 grn (8 647 × 22 per cent), maximum base 172 940 grn (20 × 8 647), maximum monthly ЄСВ 38 046,80 grn at 22 per cent and 14 544,25 grn at 8,41 per cent","url":"https://dn.tax.gov.ua/media-ark/news-ark/962430.html"},"url":"https://euroref.dev/v1/ua/social-contributions"}]}],"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}