{"service":"euroref","description":"European government reference data: clean, cited JSON for policy rates, tax rates, minimum wages, public holidays and more.","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":"2026-07-22","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":"2026-07-22","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":"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":"2026-07-22","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":"2026-07-22","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":"2026-07-22","effective_from":"2026-06-01","source":{"name":"STATISTIK AUSTRIA, Pressemitteilung 14 232-151/26, 'Inflation in Österreich im Juni 2026 bei 3,2 %', Vienna, 17 July 2026 (definitive figures)","url":"https://www.statistik.at/fileadmin/announcement/2026/07/20260717VPIJuni2026.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","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":"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","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"}]},{"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":"2026-07-22","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":"2026-07-22","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"},"url":"https://euroref.dev/v1/be/vat"},{"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":"2026-07-22","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":"2026-07-22","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":"2026-07-22","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","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":"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","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"}]},{"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":"2026-07-24","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","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":"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","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":"2026-07-24","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":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Национален статистически институт (НСИ), прессъобщение 'Инфлация и индекси на потребителските цени - юни 2026 година', публикувано 15 юли 2026 г.: месечна инфлация -0.9%, годишна инфлация 5.4%","url":"https://www.nsi.bg/press-release/inflaciya-i-indeksi-na-potrebitelskite-ceni-yuni-2026-godina-9081"},"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","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":"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","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"}]},{"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":"2026-07-23","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":"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","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":"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","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":"2026-07-23","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":false,"last_confirmed":"2026-07-23","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","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":"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","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"}]},{"country":"CZ","name":"Czechia","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":"2026-07-23","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","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":"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","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":"2026-07-23","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":"2026-07-23","effective_from":"2026-06-01","source":{"name":"ČSÚ (Czech Statistical Office) — Consumer price indices - inflation - June 2026 (Rychlé informace / Flash release), published 10 July 2026: consumer prices +1.5% year-on-year, -0.3% month-on-month","url":"https://csu.gov.cz/rychle-informace/consumer-price-indices-inflation-june-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 rate on resident company profits 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","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":"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","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"}]},{"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":false,"stale":false,"last_confirmed":"2026-07-20","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":false,"stale":false,"last_confirmed":"2026-07-20","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"},"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":false,"stale":false,"last_confirmed":"2026-07-20","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":"2026-07-20","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":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-01","source":{"name":"Statistisches Bundesamt (Destatis), Pressemitteilung Nr. 243 vom Juli 2026, 'Inflationsrate im Juni 2026 bei +2,3 %' (final result; Verbraucherpreisindex, base 2020 = 100)","url":"https://www.destatis.de/DE/Presse/Pressemitteilungen/2026/07/PD26_243_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":false,"stale":false,"last_confirmed":"2026-07-20","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":"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":false,"stale":false,"last_confirmed":"2026-07-20","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"}]},{"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":false,"last_confirmed":"2026-07-22","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":"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","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":"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":"2026-07-22","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":"2026-07-22","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":"2026-07-22","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","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":"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","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"}]},{"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":"2026-07-20","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":"2026-07-20","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":"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":"2026-07-20","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":"2026-07-20","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":"2026-07-20","effective_from":"2026-06-01","source":{"name":"INE, Nota de prensa — Índice de Precios de Consumo (IPC). Índice de Precios de Consumo Armonizado (IPCA). Junio 2026 (definitive data published 15 July 2026); base 2021","url":"https://www.ine.es/dyngs/Prensa/es/IPC0626.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","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":"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","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"}]},{"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":"2026-07-23","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":"2026-07-23","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":"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":"2026-07-23","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":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Church feast days set in the Evangelical-Lutheran Church of Finland calendar (the 1955 calendar reform, Suomen asetuskokoelma 1953/535 of 23 December 1953, fixed Juhannuspäivä to the Saturday between 20-26 June and created/fixed Pyhäinpäivä to the Saturday between 31 Oct-6 Nov); Laki Suomen itsenäisyyden juhlapäivästä (388/1937) for Itsenäisyyspäivä; Laki vapunpäivän järjestämisestä työntekijäin vapaapäiväksi eräissä tapauksissa (272/1944) for Vapunpäivä","url":"https://fi.wikipedia.org/wiki/Pyh%C3%A4p%C3%A4iv%C3%A4"},"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":"2026-07-23","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":"2026-07-23","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":"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","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"}]},{"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":"2026-07-20","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","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"},"url":"https://euroref.dev/v1/fr/vat"},{"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":"2026-07-20","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":"2026-07-20","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":"2026-07-20","effective_from":"2026-06-01","source":{"name":"INSEE, Informations rapides n° 168 du 10 juillet 2026 — « En juin 2026, les prix à la consommation augmentent de 1,8 % sur un an » (résultats définitifs, indice base 100 en 2025)","url":"https://www.insee.fr/fr/statistiques/9021808"},"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":"2026-07-20","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":"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","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"}]},{"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":"2026-07-20","effective_from":"2025-12-18","source":{"name":"Bank of England, Monetary Policy Summary and minutes of the MPC meeting ending 17 June 2026 ('Bank Rate maintained at 3.75%'), published 18 June 2026; level last changed by the December 2025 MPC ('Bank Rate reduced to 3.75%', announced 18 December 2025, vote 5-4)","url":"https://www.bankofengland.co.uk/monetary-policy-summary-and-minutes/2026/june-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":"2026-07-20","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"},"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":"2026-07-20","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":"2026-07-20","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":"2026-07-20","effective_from":"2026-05-01","source":{"name":"Office for National Statistics, statistical bulletin 'Consumer price inflation, UK: May 2026', released 17 June 2026 (ONS series D7G7, CPI ANNUAL RATE 00: ALL ITEMS, 2015=100)","url":"https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/may2026"},"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":"2026-07-20","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":"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","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"}]},{"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":"2026-07-23","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","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":"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","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":"2026-07-23","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":false,"last_confirmed":"2026-07-23","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","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":"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","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"}]},{"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":"2026-07-24","effective_from":"2026-07-22","source":{"name":"MNB — Press release on the Monetary Council meeting of 21 July 2026: the Council reduced the base rate by 25 basis points to 5.75 percent, the O/N deposit rate to 4.75 percent and the O/N collateralised lending rate to 6.75 percent, with effect from 22 July 2026","url":"https://www.mnb.hu/en/monetary-policy/the-monetary-council/press-releases/2026/press-release-on-the-monetary-council-meeting-of-21-july-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","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":"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","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":"2026-07-24","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":"2026-07-24","effective_from":"2026-06-01","source":{"name":"KSH — Gyorstájékoztató, Fogyasztói árak, 2026. június (published 7 July 2026): 'a fogyasztói árak átlagosan 1,7%-kal haladták meg az egy évvel korábbiakat'","url":"https://www.ksh.hu/gyorstajekoztatok/far/far2606.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","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":"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","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"}]},{"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":"2026-07-22","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":"2026-07-22","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":"2026-07-22","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":"2026-07-22","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":false,"last_confirmed":"2026-07-22","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","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":"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","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"}]},{"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":"2026-07-24","effective_from":"2026-05-20","source":{"name":"Seðlabanki Íslands — Statement of the Monetary Policy Committee, 20 May 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 7.75%. All Committee members voted in favour of the decision.' The Bank's own frontpage rate box shows 7.75% 'Valid from: 20 May 2026', next update 19 August 2026.","url":"https://www.cb.is/news-and-publications/article/statement-of-the-monetary-policy-committee-2026-05-20"},"url":"https://euroref.dev/v1/is/policy-rate"},{"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":"2026-07-24","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":"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","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":"2026-07-24","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":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Hagstofa Íslands / Statistics Iceland — 'Consumer price index in June 2026' (published 26 June 2026): 'The Consumer Price Index (CPI) based on prices in June 2026, is 690.7 points (May 1988=100)', 0.94% higher than the previous month; 'The CPI is 5.2% higher in June 2026 than in June 2025'. CPI less housing cost 552.2 points, +1.08% on the month and +4.8% year-on-year.","url":"https://statice.is/publications/news-archive/prices/consumer-price-index-in-june-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","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":"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","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"}]},{"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":"2026-07-20","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":"2026-07-20","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":"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":"2026-07-20","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":"2026-07-20","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":"2026-07-20","effective_from":"2026-06-01","source":{"name":"ISTAT, Comunicato stampa 'Prezzi al consumo — Giugno 2026' (dati definitivi, released 16 July 2026)","url":"https://www.istat.it/comunicato-stampa/prezzi-al-consumo-giugno-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","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":"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","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"}]},{"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":"2026-07-20","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":"2026-07-20","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":"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":"2026-07-20","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":"2026-07-20","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":false,"last_confirmed":"2026-07-20","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","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":"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","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"}]},{"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":"2026-07-23","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":"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":"2026-07-23","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":"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","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":"2026-07-23","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":"2026-07-23","effective_from":"2026-06-01","source":{"name":"SSB — Konsumprisindeksen, June 2026 (published 15 July 2026): KPI rose 2.7% in the twelve months to June 2026; index 102.8 (2025=100); month-on-month -0.2%. Core KPI-JAE (adjusted for tax changes, excluding energy) also 2.7% YoY.","url":"https://www.ssb.no/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":"2026-07-23","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":"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","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"}]},{"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":false,"last_confirmed":"2026-07-22","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","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":"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","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","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":false,"last_confirmed":"2026-07-22","effective_from":"2026-06-01","source":{"name":"Glowny Urzad Statystyczny, 'Wskazniki cen towarow i uslug konsumpcyjnych w czerwcu 2026 r.', opublikowano 15 lipca 2026 r.; Tablica 1, wiersz OGOLEM, kolumna 06 2025=100","url":"https://stat.gov.pl/obszary-tematyczne/ceny-handel/wskazniki-cen/wskazniki-cen-towarow-i-uslug-konsumpcyjnych-w-czerwcu-2026-r-,2,176.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","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":"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","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"}]},{"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":"2026-07-23","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":"2026-07-23","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":"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","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":"2026-07-23","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":false,"last_confirmed":"2026-07-23","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","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":"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","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"}]},{"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":"2026-07-24","effective_from":"2024-08-08","source":{"name":"BNR — Hotărâri ale CA al BNR pe probleme de politică monetară, şedinţa din 8 iulie 2026: 'menţinerea ratei dobânzii de politică monetară la nivelul de 6,50 la sută pe an'; 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)","url":"https://www.bnr.ro/25631-2026-07-08-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":"2026-07-24","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":"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","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":"2026-07-24","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":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Institutul Naţional de Statistică — comunicat de presă nr. 176 / 13 iulie 2026, 'Inflaţia şi evoluţia preţurilor de consum: iunie 2026'; Tabelul 1, TOTAL iunie 2026 faţă de iunie 2025 = 110,42 (rata anuală 10,4%)","url":"https://insse.ro/cms/sites/default/files/com_presa/com_pdf/ipc06r26.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","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":"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","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"}]},{"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":"2026-07-24","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 9 July 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":"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","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":"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","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":"2026-07-24","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":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Republički zavod za statistiku — Statistical Release 'Consumer price indices by COICOP, June 2026', No. 192, published 13.07.2026 (final data): 'Consumer prices in June 2026 increased by 2.7% in relation to June 2025, while compared with December 2025, consumer prices increased by 2.6%, on average'","url":"https://publikacije.stat.gov.rs/G2026/htmlE/G20261192.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","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":"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","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"}]},{"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":"2026-07-22","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":"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":"2026-07-22","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":"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":"2026-07-22","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":"2026-07-22","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":"2026-07-22","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","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":"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","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"}]},{"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":"2026-07-24","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":"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","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":"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","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","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":"2026-07-24","effective_from":"2026-06-01","source":{"name":"TÜİK Haber Bülteni Sayı 58289, 'Tüketici Fiyat Endeksi, Haziran 2026', published 03 Temmuz 2026 10:00 — 'Tüketici fiyat endeksi (TÜFE) yıllık %32,11 arttı, aylık %0,99 arttı'","url":"https://veriportali.tuik.gov.tr/tr/press/58289"},"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","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":"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","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"}]},{"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":"2026-07-24","effective_from":"2026-01-30","source":{"name":"NBU — \"NBU Cuts Key Policy Rate to 15%\" / \"Національний банк України знизив облікову ставку до 15%\", Board decision of 29 January 2026: \"The key policy rate cut from 15.5% to 15% effective 30 January 2026\"; corroborated by the NBU's official key-policy-rate table (Облікова ставка Національного банку / NBU Key Policy Rate), row \"2026 — from 30.01 — 15,0\"","url":"https://bank.gov.ua/en/news/all/natsionalniy-bank-ukrayini-zniziv-oblikovu-stavku-do-15-22295"},"url":"https://euroref.dev/v1/ua/policy-rate"},{"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","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":"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","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":"2026-07-24","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":false,"last_confirmed":"2026-07-24","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","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":"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","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"}]}],"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}