{
  "ok": true,
  "country": "PT",
  "name": "Portugal",
  "flag": "🇵🇹",
  "complianceHours": 72,
  "eFilingPct": 100,
  "ePaymentPct": 99.4,
  "auditWeeks": 4,
  "vatRefundWeeks": 5,
  "refundTooLongPct": 34.6,
  "sscShareOfLabourCostPct": 25.2,
  "reportedEffectiveRatePct": 20.5,
  "edition": 2025,
  "caveats": [
    "Tax rates, registration facts and visa conditions as published by the named sources on the dates shown, for information only. This is not tax, legal or immigration advice; how a rule applies to a company or a founder depends on facts this tool does not hold. Confirm with the authority before acting.",
    "Firm-survey figures from B-READY's Taxation topic (medians and shares for the firms surveyed in the largest business city). The reported effective rate is what firms say they pay as a share of income; it is neither the statutory rate nor OECD's modelled effective rate, and the three should not be compared to each other."
  ],
  "attribution": {
    "sources": [
      {
        "id": "wb-bready",
        "label": "World Bank Business Ready (B-READY) 2025",
        "attribution": "Time and cost to complete company entry for domestic and foreign-owned limited liability companies, minimum-capital, ownership and online-registration rules, from the Business Entry topic of World Bank B-READY 2025 economy answers (expert consultations, largest business city).",
        "updated": "2026-09-05",
        "url": "https://www.worldbank.org/en/businessready/data"
      }
    ],
    "citation": "Geo-Parity — Tax Compliance Burden. Data: World Bank Business Ready (B-READY) 2025. https://geo-parity.com/business/?tab=tax-burden",
    "permalink": "https://geo-parity.com/business/?tab=tax-burden",
    "terms": "Free to use and quote with attribution. Figures are estimates for orientation, not advice."
  }
}