Country Tax Rate Lookup (Corporate, VAT, Personal Income, Social Security)

{
  "type": "object",
  "required": [
    "country_code"
  ],
  "properties": {
    "country_code": {
      "type": "string",
      "description": "ISO 2-letter country code"
    }
  },
  "additionalProperties": false
}

{
  "type": "object",
  "properties": {
    "notes": {
      "type": "string",
      "description": "Short free-text caveats for the country, e.g. sub-national rate ranges or effective dates for a recently changed rate."
    },
    "currency": {
      "type": "string",
      "description": "The country's currency code, e.g. 'USD', 'AED'."
    },
    "tax_year": {
      "type": "string",
      "description": "The tax year the figures apply to, e.g. '2024/2025'."
    },
    "country_code": {
      "type": "string",
      "description": "ISO 2-letter country code, echoed back."
    },
    "country_name": {
      "type": "string",
      "description": "Full country name, e.g. 'United States'."
    },
    "last_updated": {
      "type": "string",
      "description": "Month the underlying tax data was last refreshed by the source, e.g. '2025-01'."
    },
    "social_security": {
      "type": "object",
      "properties": {
        "employee": {
          "type": "number"
        },
        "employer": {
          "type": "number"
        }
      },
      "description": "Mandatory social security contribution rates, percent of wages.",
      "additionalProperties": true
    },
    "withholding_tax": {
      "type": "object",
      "properties": {
        "royalty": {
          "type": "number"
        },
        "dividend": {
          "type": "number"
        },
        "interest": {
          "type": "number"
        }
      },
      "description": "Withholding tax rates applied to cross-border payments, percent.",
      "additionalProperties": true
    },
    "vat_reduced_rates": {
      "type": "array",
      "items": {
        "type": "number"
      },
      "description": "Reduced VAT rates that apply to specific goods/categories, percent. Observed empty on a country with no reduced-rate tier (US) and one entry on a country that has one (AE, a 0% tier) -- length is not fixed."
    },
    "vat_standard_rate": {
      "type": "number",
      "description": "Standard VAT/GST rate, percent. 0 on the one fixture observed with no federal VAT (US)."
    },
    "capital_gains_rate": {
      "type": "number",
      "description": "Headline capital gains tax rate, percent."
    },
    "corporate_tax_rate": {
      "type": "number",
      "description": "Headline corporate income tax rate, percent. May not reflect sub-national variation -- see `notes` (US fixture states state corporate tax varies 0-11.5% on top of this)."
    },
    "personal_income_tax_top_rate": {
      "type": "number",
      "description": "Top marginal personal income tax rate, percent. Observed as low as 0 (AE, which levies no personal income tax at all)."
    }
  },
  "description": "The tax-rate record, as returned at routing.responseResultPath ($.output).",
  "additionalProperties": true
}