{
  "ok": true,
  "rows": [
    {
      "country": "IE",
      "name": "Ireland",
      "flag": "🇮🇪",
      "corporate": {
        "combinedPct": 12.5,
        "centralPct": 12.5,
        "year": 2026
      },
      "personal": {
        "topRatePct": 48,
        "thresholdMultipleOfAvgWage": 1.16,
        "marginalAtThresholdPct": 48,
        "marginalWithSscAtThresholdPct": 52.1,
        "averageWageLocal": 80970,
        "currency": "USD_PPP",
        "year": 2025
      },
      "caveats": [
        "Statutory rates and legal indicators as published by the named source, for information only. This is not legal or tax advice; how a rule applies to a person or a company depends on facts this tool does not hold."
      ]
    },
    {
      "country": "DE",
      "name": "Germany",
      "flag": "🇩🇪",
      "corporate": {
        "combinedPct": 30.13,
        "centralPct": 15.83,
        "year": 2026
      },
      "personal": {
        "topRatePct": 47.48,
        "thresholdMultipleOfAvgWage": 4.42,
        "marginalAtThresholdPct": 47.48,
        "marginalWithSscAtThresholdPct": 47.48,
        "averageWageLocal": 66700,
        "currency": "XDC",
        "year": 2025
      },
      "caveats": [
        "Statutory rates and legal indicators as published by the named source, for information only. This is not legal or tax advice; how a rule applies to a person or a company depends on facts this tool does not hold."
      ]
    },
    {
      "country": "US",
      "name": "United States",
      "flag": "🇺🇸",
      "corporate": {
        "combinedPct": 25.53,
        "centralPct": 21,
        "smallBusinessPct": 25.3,
        "smallBusinessBasis": "combined",
        "year": 2026
      },
      "personal": {
        "topRatePct": 43.65,
        "thresholdMultipleOfAvgWage": 8.73,
        "marginalAtThresholdPct": 43.65,
        "marginalWithSscAtThresholdPct": 46,
        "averageWageLocal": 73520,
        "currency": "USD_PPP",
        "year": 2025
      },
      "caveats": [
        "Statutory rates and legal indicators as published by the named source, for information only. This is not legal or tax advice; how a rule applies to a person or a company depends on facts this tool does not hold."
      ]
    }
  ],
  "caveats": [
    "Statutory rates and legal indicators as published by the named source, for information only. This is not legal or tax advice; how a rule applies to a person or a company depends on facts this tool does not hold.",
    "Rates are statutory, not effective: incentives, surtaxes, special regimes, treaty relief and sub-national variation beyond the averaged combined rate are not modelled.",
    "The top-rate threshold is expressed as a multiple of the country's average wage (OECD's definition), which is what makes it comparable across currencies; the absolute figure is that multiple times the average wage shown."
  ],
  "attribution": {
    "sources": [
      {
        "id": "oecd-cit",
        "label": "OECD Corporate Tax Statistics",
        "attribution": "Statutory corporate income tax rates — combined central and sub-national, central only, and targeted small-business rates where they exist — from OECD Corporate Tax Statistics (DSD_TAX_CIT).",
        "updated": "2026-09-04",
        "url": "https://www.oecd.org/en/data/datasets/corporate-tax-statistics-database.html"
      },
      {
        "id": "oecd-pit",
        "label": "OECD Tax Database — top personal income tax rate",
        "attribution": "Top statutory personal income tax rate and the earnings threshold at which it applies, as a multiple of the average wage, with marginal rates at that threshold, from the OECD Tax Database (DSD_TAX_PIT). OECD members only.",
        "updated": "2026-09-04",
        "url": "https://www.oecd.org/en/data/datasets/tax-database.html"
      }
    ],
    "citation": "Geo-Parity — Corporate Tax Rates. Data: OECD Corporate Tax Statistics and OECD Tax Database — top personal income tax rate. https://geo-parity.com/rules/?tab=corporate",
    "permalink": "https://geo-parity.com/rules/?tab=corporate",
    "terms": "Free to use and quote with attribution. Figures are estimates for orientation, not advice."
  }
}