{"service":"ausref","description":"Australasian government reference data: clean, cited JSON for policy rates, tax rates, minimum wages, public holidays and more.","countries":[{"country":"AU","name":"Australia","currency":"AUD","series":[{"id":"policy-rate","name":"Cash Rate Target","description":"Reserve Bank of Australia cash rate target - the RBA Monetary Policy Board's operational target for the overnight unsecured interbank cash rate.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-05-06","source":{"name":"Reserve Bank of Australia, Cash Rate Target statistical table (F1.1) and Monetary Policy Board decision of 5 May 2026 (media release 2026-12, 'Statement by the Monetary Policy Board: Monetary Policy Decision', https://www.rba.gov.au/media-releases/2026/mr-26-12.html)","url":"https://www.rba.gov.au/statistics/cash-rate/"},"url":"https://ausref.dev/v1/au/policy-rate"},{"id":"vat","name":"Goods and Services Tax (GST)","description":"Australia's national value-added tax on taxable supplies of goods, services and other things.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2000-07-01","source":{"name":"A New Tax System (Goods and Services Tax) Act 1999 (Cth), s 9-70 (amount of GST on a taxable supply is 10% of the value of the supply); Australian Taxation Office, 'How GST works'","url":"https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/how-gst-works"},"url":"https://ausref.dev/v1/au/vat"},{"id":"minimum-wage","name":"National Minimum Wage","description":"Federal National Minimum Wage set annually by the Fair Work Commission Expert Panel under s.285 of the Fair Work Act 2009.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-07-01","source":{"name":"Fair Work Commission, Annual Wage Review 2026 decision [2026] FWCFB 3500 (2 June 2026), made under Fair Work Act 2009 (Cth) s.285; given effect by the National Minimum Wage Order 2026","url":"https://www.fwc.gov.au/documents/sites/wage-reviews/2026/2026fwcfb3500.pdf"},"url":"https://ausref.dev/v1/au/minimum-wage"},{"id":"public-holidays","name":"Public Holidays","description":"Public holidays declared for all Australian employees by s.115 of the Fair Work Act 2009, for calendar year 2026, with weekend-substitution days applied.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Fair Work Act 2009 (Cth) s.115 (public holidays) read with each State/Territory public holidays Act (Public Holidays Act 2010 (NSW), Public Holidays Act 2023 (SA) (which repealed the Holidays Act 1910 (SA) on 1 January 2024), Holidays Act 1983 (Qld), Public Holidays Act 1993 (Vic), Public Holidays Act 1981 (NT), Statutory Holidays Act 2000 (Tas), Public and Bank Holidays Act 1972 (WA), Holidays Act 1958 (ACT)); Fair Work Ombudsman, 2026 public holidays","url":"https://www.fairwork.gov.au/employment-conditions/public-holidays/2026-public-holidays"},"url":"https://ausref.dev/v1/au/public-holidays"},{"id":"cpi","name":"Consumer Price Index (annual, All groups)","description":"Australian Bureau of Statistics Consumer Price Index, All groups, percentage change from the corresponding month of the previous year (headline inflation).","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-05-01","source":{"name":"Australian Bureau of Statistics, Consumer Price Index, Australia, May 2026 (released 24 June 2026, 11:30am AEST); media release 'CPI rose 4.0% in the year to May 2026'","url":"https://www.abs.gov.au/statistics/economy/price-indexes-and-inflation/consumer-price-index-australia/latest-release"},"url":"https://ausref.dev/v1/au/cpi"},{"id":"corporate-tax","name":"Company Tax Rate","description":"Standard (full) Australian company income tax rate on taxable income for the 2026-27 income year.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2021-07-01","source":{"name":"Income Tax Rates Act 1986 (Cth) s.23 and Sch 7; Australian Taxation Office, 'Changes to company tax rates' (full rate 30%, base rate entity rate 25% from 2021-22 onwards)","url":"https://www.ato.gov.au/tax-rates-and-codes/company-tax-rate-changes"},"url":"https://ausref.dev/v1/au/corporate-tax"},{"id":"income-tax","name":"Personal Income Tax Rates (residents)","description":"Marginal income tax rates for individuals who are Australian residents for tax purposes, 2026-27 income year (1 July 2026 - 30 June 2027).","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-07-01","source":{"name":"Income Tax Rates Act 1986 (Cth), Schedule 7 Part I (resident taxpayers), table applying to the 2026-27 year of income, as amended by the legislated staged rate reductions; consolidated text via the ATO Legal Database","url":"https://www.ato.gov.au/law/view/print?DocID=PAC/19860107/Sch7-PtI&PiT=99991231235958"},"url":"https://ausref.dev/v1/au/income-tax"}]},{"country":"FJ","name":"Fiji","currency":"FJD","series":[{"id":"policy-rate","name":"RBF Overnight Policy Rate (OPR)","description":"The Reserve Bank of Fiji's Overnight Policy Rate — the rate the RBF pays on overnight deposits placed by commercial banks with the Bank, and the anchor of the short-term interest rate structure. Set by the RBF Board under the Reserve Bank of Fiji Act 1983 at its MONTHLY monetary policy meeting (normally the last week of each month), against the Bank's twin objectives of adequate foreign reserves and low inflation.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2020-03-18","source":{"name":"RBF Press Release No 07 (18 March 2020) — 'RBF Reduces Overnight Policy Rate': Board reduced the OPR from 0.50% to 0.25%; level reaffirmed most recently in RBF Press Release No 14 of 25 June 2026, 'RBF Maintains the Overnight Policy Rate'","url":"https://www.rbf.gov.fj/press-release-no-07-rbf-reduces-overnight-policy-rate/"},"url":"https://ausref.dev/v1/fj/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Standard rate of Value Added Tax under the Value Added Tax Act 1991, administered by the Fiji Revenue and Customs Service (FRCS). The rate is a budget instrument: it is changed by a Value Added Tax (Budget Amendment) Act enacted with the annual National Budget (delivered end-June, tax changes effective 1 August).","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2025-08-01","source":{"name":"Value Added Tax (Budget Amendment) Act 2025 (Act No. 10 of 2025, gazetted 21 July 2025), reducing the standard VAT rate and the rate on imported goods from 15% to 12.5% with effect from 1 August 2025 — as implemented and published by FRCS in the 'Value Added Tax (VAT) Calculation Notice' and the FRCS VAT Guide","url":"https://frcs.org.fj/public-notice/value-added-tax-vat-calculation-notice/"},"url":"https://ausref.dev/v1/fj/vat"},{"id":"minimum-wage","name":"National minimum wage (hourly)","description":"Fiji's single NATIONAL minimum wage, an hourly floor applying to all workers, prescribed by the Employment Relations (National Minimum Wage) Regulations 2015 made under the Employment Relations Act 2007 and amended by Legal Notice as the responsible Minister (Employment, Productivity and Workplace Relations) determines. Ten SECTORAL Wages Regulation Orders made by Wages Councils set higher floors in particular industries and sit above this rate.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2025-04-01","source":{"name":"Employment Relations (National Minimum Wage) (Amendment) Regulations 2024, Legal Notice No. 44 of 2024 (Fiji Government Gazette Supplement No. 20, 1 August 2024) — amending the Employment Relations (National Minimum Wage) Regulations 2015 to raise the national minimum wage in two tranches: $4.50/hour from 1 August 2024 and $5.00/hour from 1 April 2025","url":"https://laws.gov.fj/Acts/DisplayAct/2915"},"url":"https://ausref.dev/v1/fj/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays for calendar year 2026 declared under the Public Holidays Act 1971 by the Minister for Employment, Productivity and Workplace Relations, with the approval of the Prime Minister, by notice in the Fiji Government Gazette following Cabinet endorsement.","free":true,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Gazette Notice No. 70 — Declaration of Public Holidays for 2026, made under the Public Holidays Act 1971 by the Minister for Employment, Productivity and Workplace Relations (published on the Ministry's notices page), following Cabinet endorsement of the eleven 2026 public holidays (Cabinet decision announced September 2025)","url":"https://www.employment.gov.fj/uploads/notice/GN_70_-_Declaration_of_Public_Holidays_for_2026.pdf"},"url":"https://ausref.dev/v1/fj/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline All Items consumer price inflation, year-on-year percent, latest published reference month, from the Fiji Bureau of Statistics (FBoS). Monthly price collection in the eight urban centres of Suva, Lami, Nasinu, Nausori, Lautoka, Nadi, Ba and Labasa; weights from the 2019/2020 Household Income and Expenditure Survey.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-05-01","source":{"name":"Fiji Bureau of Statistics — Consumer Price Index release published 1 July 2026 (posted under the title 'CONSUMER PRICE INDEX – June 2026' but reporting MAY 2026 data): All Items CPI for May 2026 = 116.3, up 1.6% on April 2026 [114.5]; 'The month-on-month inflation rate [compared with May 2025] stands at 3.9 percent'","url":"https://www.statsfiji.gov.fj/consumer-price-index-june-2026/"},"url":"https://ausref.dev/v1/fj/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard corporate income tax rate on the chargeable income of resident and non-resident companies under the Income Tax Act 2015, administered by the Fiji Revenue and Customs Service. Fiji companies are taxed on a tax-year basis; rates are changed by Income Tax (Budget Amendment) Acts enacted with the annual National Budget.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2024-01-01","source":{"name":"FRCS 'Tax Rates and Codes' — Corporate Tax table, tax year 2024 onwards: 25% (SPSE-listed companies concessionary, shown as '25% or 15% up to 7 years'); statutory basis Income Tax Act 2015","url":"https://frcs.org.fj/tax-rates-and-codes/"},"url":"https://ausref.dev/v1/fj/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets (resident)","description":"Statutory personal income tax rate schedule for RESIDENT individuals on annual chargeable income in Fijian dollars, under the Income Tax Act 2015 as administered by the Fiji Revenue and Customs Service. Separate Social Responsibility Tax (SRT) applies above $270,000 on top of these rates.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2022-01-01","source":{"name":"FRCS 'Tax Rates and Codes' — Resident Individual Income Tax table (schedule in force from tax year 2022 onwards): $0-$30,000 nil; $30,001-$50,000 18% of the excess over $30,000; $50,001 and above $3,600 plus 20% of the excess over $50,000; statutory basis Income Tax Act 2015","url":"https://frcs.org.fj/tax-rates-and-codes/"},"url":"https://ausref.dev/v1/fj/income-tax"}]},{"country":"NZ","name":"New Zealand","currency":"NZD","series":[{"id":"policy-rate","name":"Official Cash Rate (OCR)","description":"The Reserve Bank of New Zealand's policy interest rate, set by the Monetary Policy Committee under the Reserve Bank of New Zealand Act 2021 and the Monetary Policy Remit.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-07-09","source":{"name":"Reserve Bank of New Zealand (Te Putea Matua), Monetary Policy Review of 8 July 2026 — OCR increased 25bp to 2.50%; 'Past monetary policy decisions' official OCR timeline, page last updated 08 July 2026","url":"https://www.rbnz.govt.nz/monetary-policy/monetary-policy-decisions"},"url":"https://ausref.dev/v1/nz/policy-rate"},{"id":"vat","name":"Goods and Services Tax (GST)","description":"New Zealand's single-rate value-added tax on the supply of goods and services, imposed by section 8 of the Goods and Services Tax Act 1985.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2010-10-01","source":{"name":"Inland Revenue (Te Tari Taake), 'Charging GST' — GST is charged at 15% on most taxable supplies; statutory basis Goods and Services Tax Act 1985 s 8, rate set to 15% by the Taxation (Budget Measures) Act 2010 s 12 with effect from 1 October 2010","url":"https://www.ird.govt.nz/gst/charging-gst"},"url":"https://ausref.dev/v1/nz/vat"},{"id":"minimum-wage","name":"Adult minimum wage","description":"The statutory national adult minimum hourly wage, prescribed annually by Order in Council under the Minimum Wage Act 1983.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-04-01","source":{"name":"Minimum Wage Order 2026 (SL 2026/16), made under ss 4, 4A and 4B of the Minimum Wage Act 1983, notified in the New Zealand Gazette 19 February 2026, in force 1 April 2026 (revokes and replaces the Minimum Wage Order 2025); rate published by Employment New Zealand (MBIE), 'Minimum wage rates and types'","url":"https://www.employment.govt.nz/pay-and-hours/pay-and-wages/minimum-wage/minimum-wage-rates-and-types"},"url":"https://ausref.dev/v1/nz/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory public holidays for calendar year 2026, as observed nationally under the Holidays Act 2003, with Mondayisation and Christmas/New Year transfer rules applied.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Employment New Zealand (MBIE), '2026 public holiday and anniversary dates' (page last modified 16 July 2026); statutory basis Holidays Act 2003 s 44, Waitangi Day Act 1976, ANZAC Day Act 1966, Sovereign's Birthday Observance Act 1952, Te Kahui o Matariki Public Holiday Act 2022","url":"https://www.employment.govt.nz/leave-and-holidays/public-holidays/public-holidays-and-anniversary-dates"},"url":"https://ausref.dev/v1/nz/public-holidays"},{"id":"cpi","name":"Consumers price index — annual inflation","description":"Annual percentage change in the all-groups Consumers Price Index, compiled quarterly by Stats NZ (Tatauranga Aotearoa).","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-03-31","source":{"name":"Stats NZ (Tatauranga Aotearoa), information release 'Consumers price index: March 2026 quarter', published 21 April 2026, 10:45am — Key facts table, CPI all groups annual percentage change","url":"https://www.stats.govt.nz/information-releases/consumers-price-index-march-2026-quarter/"},"url":"https://ausref.dev/v1/nz/cpi"},{"id":"corporate-tax","name":"Company income tax rate","description":"The flat basic rate of income tax on the taxable income of resident and non-resident companies, set by Schedule 1 Part A of the Income Tax Act 2007.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2011-04-01","source":{"name":"Inland Revenue (Te Tari Taake), 'Tax rates for businesses' — most companies pay income tax at 28%; statutory basis Income Tax Act 2007 Schedule 1 Part A clause 2, rate reduced from 30% to 28% by the Taxation (Budget Measures) Act 2010 with effect from the 2011-12 income year","url":"https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/tax-rates-for-businesses"},"url":"https://ausref.dev/v1/nz/corporate-tax"},{"id":"income-tax","name":"Personal income tax rates","description":"Progressive personal income tax rate bands applying to individuals, set by Schedule 1 Part A clause 1 of the Income Tax Act 2007.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2025-04-01","source":{"name":"Inland Revenue (Te Tari Taake), 'Tax rates for individuals' — rates and thresholds from 1 April 2025; statutory basis Income Tax Act 2007 Schedule 1 Part A clause 1, thresholds as amended by the Taxation (Budget Measures) Act 2024","url":"https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals"},"url":"https://ausref.dev/v1/nz/income-tax"}]},{"country":"PG","name":"Papua New Guinea","currency":"PGK","series":[{"id":"policy-rate","name":"Kina Facility Rate (KFR)","description":"The Bank of Papua New Guinea's official policy signalling rate, introduced in February 2001 under the Central Banking Act 2000. The KFR is a MONTHLY rate: it is decided at quarterly Monetary Policy Committee (MPC) meetings (March, June, September, December) and then carried forward unchanged in the intervening months, each month being published in BPNG's Kina Facility Rate table.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2025-09-01","source":{"name":"Bank of Papua New Guinea — Monetary Policy Statement, MPC Meeting 2/2026, Port Moresby, 3 June 2026: 'the Monetary Policy Committee (MPC) agreed to maintain the Kina Facility Rate (KFR) at 5.0 percent and continue the crawl-like arrangement in the exchange rate'; level corroborated by BPNG's official 'Changes in Kina Facility Rate' table, which shows 5.00% for every month from September 2025 through July 2026","url":"https://www.bankpng.gov.pg/publications/media/monetary-policy-announcement-4"},"url":"https://ausref.dev/v1/pg/policy-rate"},{"id":"vat","name":"Goods and Services Tax (GST) standard rate","description":"Papua New Guinea has NO value-added tax called VAT. Its broad-based consumption tax is the Goods and Services Tax (GST), imposed by the Goods and Services Tax Act 2003 (in operation 1 January 2004) and administered by the Internal Revenue Commission. This series carries the standard GST rate; the series id is 'vat' only because that is the schema's slot for the general consumption tax.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2004-01-01","source":{"name":"Goods and Services Tax Act 2003 (Papua New Guinea), Section 8 — 'a tax, to be known as Goods and Services Tax, shall be charged ... at the rate of 10% on the supply (but not including exempt supply) in Papua New Guinea of goods and services, by a registered person in the course or furtherance of a taxable activity'; Section 6 imposes the same 10% on imported goods entered for home consumption under the Customs Act. Rate independently confirmed by the Department of Treasury, 2026 National Budget Volume 1, section 7.4: 'Goods and Services tax (GST) is considered a broad-based tax on consumption at the rate of 10.0 per cent ... The GST is regulated by the GST Act 2003.'","url":"http://www.paclii.org/pg/legis/num_act/gasta2003226/"},"url":"https://ausref.dev/v1/pg/vat"},{"id":"minimum-wage","name":"National minimum wage (hourly)","description":"Papua New Guinea has a single national minimum hourly wage covering the private sector, determined by the tripartite Minimum Wages Board (government, PNG Trade Union Congress, Employers Federation of PNG, plus youth and church representatives) constituted under the Industrial Relations Act and administered by the Department of Labour & Industrial Relations. A determination is lodged with the Industrial Registrar and gazetted in the National Gazette.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Department of Prime Minister and National Executive Council — 'Statement to the National Parliament by Prime Minister Hon. James Marape, GCL, MP' (7th Year Performance Report 2019–2025), delivered 6 June 2026: the Government increased 'the hourly minimum wage from K3.50 to K5.00 effective 1 January 2026', following the Minimum Wages Board review funded at K4.5 million of provincial and regional consultations","url":"https://www.pmnec.gov.pg/statement-to-the-national-parliament-by-prime-minister-hon-james-marape-gcl-mp/"},"url":"https://ausref.dev/v1/pg/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays throughout Papua New Guinea for calendar year 2026 under the Public Holidays Act (Chapter 321, originally 1953). Section 1 fixes the recurring statutory days; Sections 2, 3 and 5 let the Head of State, acting on advice, appoint Independence Day(s), the Sovereign's birthday and any additional holidays by notice in the National Gazette.","free":true,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Public Holidays Act (Chapter 321), Section 1 — 'The following days are public holidays throughout the country: (a) 1 January; and (b) Good Friday and the following Saturday and Monday; and (ba) 23 July to be known as Papua New Guinea Rememberance day; and (c) the day or days appointed under Section 2; and (d) Christmas Day and the following day; and (e) the day appointed under Section 3' (as amended by No. 110/1980 s.1 and No. 15/1981) — official reprint prepared for inclusion as at 1 January 1982, supplied by the Office of the Legislative Counsel and hosted by PacLII","url":"http://www.paclii.org/pg/legis/consol_act/pha321227.pdf"},"url":"https://ausref.dev/v1/pg/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published QUARTER. PNG's CPI is compiled quarterly (not monthly) by the National Statistical Office (NSO) under the Statistical Services Act. The NSO's own publication schedule has collapsed; the figures actually in circulation are released by the Bank of Papua New Guinea and the Department of Treasury, citing NSO as the source.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Bank of Papua New Guinea — Monetary Policy Statement, MPC Meeting 2/2026, Port Moresby, 3 June 2026: 'Annual headline inflation fell to 2.2 percent in the March quarter of 2026 relative to the previous quarter, while core inflation measures remained relatively low, posing no urgency to raise the policy rate'","url":"https://www.bankpng.gov.pg/publications/media/monetary-policy-announcement-4"},"url":"https://ausref.dev/v1/pg/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard rate of income tax on company taxable income, set by Schedule 1, Part I, Clause (5) of the Income Tax Act 2025, which commenced on 1 January 2026 and replaced the Income Tax Act 1959 together with its separate rating Acts.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Income Tax Act 2025 (Papua New Guinea), Schedule 1 'Tax Rates and Specified Amounts', Part I Clause (5): 'The rate of income tax applicable to a company - ... (d) for any other company ... 30%'. Certified fair print, signed by the Clerk and the Speaker of the National Parliament on 20 October 2025; Act made by the National Parliament on 20 March 2025 by absolute majority. Section 165(1): 'This Act commences on 1 January 2026.'","url":"https://www.parliament.gov.pg/uploads/acts/25A-11.pdf"},"url":"https://ausref.dev/v1/pg/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets (resident individuals)","description":"Annual marginal rates of income tax on the taxable income of a RESIDENT individual, set by Schedule 1, Part I, Clause (1) of the Income Tax Act 2025 (in force 1 January 2026). PNG collects the great majority of this as fortnightly salary and wages tax withheld by employers.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Income Tax Act 2025 (Papua New Guinea), Schedule 1 'Tax Rates and Specified Amounts', Part I Clause (1) — 'The rates of income tax applicable to a resident individual for a tax year are': not exceeding K20,000, 0%; exceeds K20,000 but not K33,000, 30%; exceeds K33,000 but not K70,000, 35%; exceeds K70,000 but not K250,000, 40%; exceeds K250,000, 42%. Certified fair print signed by the Clerk and Speaker of the National Parliament, 20 October 2025; commences 1 January 2026 (s.165(1))","url":"https://www.parliament.gov.pg/uploads/acts/25A-11.pdf"},"url":"https://ausref.dev/v1/pg/income-tax"}]},{"country":"SB","name":"Solomon Islands","currency":"SBD","series":[{"id":"policy-rate","name":"CBSI Policy Rate","description":"Central Bank of Solomon Islands Policy Rate — a signalling rate introduced in 2026 as the Bank's primary monetary policy instrument, set by the CBSI Board alongside its semi-annual Monetary Policy Statement (published March and September; Board decisions in February and August) under the Central Bank of Solomon Islands Act 2012.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-02-19","source":{"name":"CBSI — Monetary Policy Statement, March 2026, §6 'Monetary Policy Stance' and Box A 'Introduction of CBSI Policy Rate': 'CBSI has decided to maintain an accommodative monetary policy stance over the next six months, with a newly introduced policy rate of 1.5%'; decision of the CBSI Board meeting of 19 February 2026, announced in Press Release No.3/2026","url":"https://www.cbsi.com.sb/sites/default/files/reports/2.-March-2026-Monetary-Policy-Statement_Final-For-Publication.pdf"},"url":"https://ausref.dev/v1/sb/policy-rate"},{"id":"vat","name":"Sales tax — standard ad valorem rate (no VAT in force)","description":"Solomon Islands has NO value-added tax in force. Consumption is taxed by two separate cascading taxes administered by the Inland Revenue Division: Sales Tax under the Sales Tax Act (Cap. 125), levied on specified services and some goods, and Goods Tax under the Goods Tax Act (Cap. 122), levied on wholesale sales of locally manufactured goods and on imports. This series carries the standard ad valorem SALES TAX rate.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":null,"source":{"name":"Inland Revenue Division, Ministry of Finance and Treasury — 'Sales Tax' and the Sales Tax Rates Table (Sales Tax Act Cap. 125); corroborated by the IRD Tax Legislation index, which lists GOODS TAX ACT (CAP 122), INCOME TAX ACT (CAP 123), SALES TAX ACT (CAP 125), STAMP DUTY ACT (CAP 126) and the Tax Administration Act 2022 — and NO Value Added Tax Act","url":"https://www.ird.gov.sb/sales-tax/"},"url":"https://ausref.dev/v1/sb/vat"},{"id":"minimum-wage","name":"Minimum wage (statutory hourly rates)","description":"Minimum rates of wages fixed by Order of the Minister for Commerce, Industry, Labour and Immigration under section 30(1) of the Labour Act (Cap. 73), published in the Solomon Islands Gazette. Two sectoral rates apply nationwide: a general rate and a lower rate for agriculture, plantations and fishing.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2019-08-01","source":{"name":"Minimum Rates of Wages Order, Labour Act (Cap. 73) — Legal Notice No. 111, S.I. No. 47 of 2019, Supplement to the Solomon Islands Gazette, Wednesday 21 August 2019, p.556; made by Hon. Clezy Rore, Minister for Commerce, Industry, Labour and Immigration, dated at Honiara the twelfth day of August 2019, with effect from 1 August 2019","url":"https://www.labour.gov.sb/wp-content/uploads/2019/08/minimum-wage-e1566694611781.png"},"url":"https://ausref.dev/v1/sb/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"National public holidays for calendar year 2026 declared under the Schedule to the Public Holidays Act (Cap. 151), notified by the Ministry of Home Affairs in Public Notice No. 2/2026. Provincial ('second appointed day') holidays appointed by the Minister under s.6 of the Act apply only within each province and are listed in notes.","free":true,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Solomon Islands Government, Ministry of Home Affairs — PUBLIC HOLIDAYS [Cap. 151], PUBLIC NOTICE NO: 2/2026, 'National and Provincial Public Holidays 2026': 'In accordance with the schedule to the Public Holidays Act, the public is hereby informed that the following days are to be observed as National Public Holidays in 2026'","url":"https://solomons.gov.sb/wp-content/uploads/2026/04/National-and-Provincial-Public-Holidays-2026.pdf"},"url":"https://ausref.dev/v1/sb/public-holidays"},{"id":"cpi","name":"CPI inflation (headline, 3-month moving average, year-on-year)","description":"Solomon Islands headline consumer price inflation as officially headlined — the annual rate calculated on a 3-MONTHS MOVING AVERAGE basis, National CPI (2017=100), weighted average of the four CPI towns (Honiara, Auki, Gizo, Noro), compiled by the Solomon Islands National Statistics Office (SINSO), Ministry of Finance and Treasury.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-05-01","source":{"name":"Central Bank of Solomon Islands — Monthly Economic Bulletin, Volume 17 Issue No.6, June 2026, §'Headline Inflation (Year-on-Year (YoY) -3mma)' and the Key Economic Indicators table: 'Headline inflation (YoY) eased to 3.9% in May 2026, down from 4.2% in April'; NCPI index 134.2 in May from 133.3 in April; source series compiled by SINSO","url":"https://www.cbsi.com.sb/sites/default/files/2026-07/MEB-June%202026_0.pdf"},"url":"https://ausref.dev/v1/sb/cpi"},{"id":"corporate-tax","name":"Company income tax rate (resident)","description":"Company income tax on profits under the Income Tax Act (Cap. 123), administered by the Inland Revenue Division of the Ministry of Finance and Treasury. Solomon Islands applies a flat rate with a material resident/non-resident split.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":null,"source":{"name":"Inland Revenue Division, Solomon Islands — 'Income Tax' rates page: 'Resident companies pay tax at the rate of 30% on profits. Non resident companies pay tax at the rate of 35% on profits.' Statutory basis: Income Tax Act (Cap. 123), listed in the IRD Tax Legislation index","url":"https://www.ird.gov.sb/income-tax/"},"url":"https://ausref.dev/v1/sb/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets (resident individuals)","description":"Resident individual income tax under the Income Tax Act (Cap. 123): a tax-free threshold followed by a four-band marginal scale applied to chargeable income IN EXCESS of that threshold. Administered by the Inland Revenue Division; collected from employment income through PAYE.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2020-01-01","source":{"name":"Inland Revenue Division, Solomon Islands — 'Tax Information' rates summary: 'Individuals First $30,080 tax free'; $1–$15,000 11c; $15,001–$30,000 23c; $30,001–$60,000 35c; $60,001 and over 40c; and 'From January 2020, the proposed personal tax exemption threshold for individuals will be increased from $15,080 to $30,080'. Corroborated by the IRD's own current PAYE tax tables, all four of which are titled 'Threshold 30,080'","url":"https://www.ird.gov.sb/tax-information/"},"url":"https://ausref.dev/v1/sb/income-tax"}]},{"country":"TO","name":"Tonga","currency":"TOP","series":[{"id":"policy-rate","name":"NRBT policy rate (mid-rate of the Interest Rate Corridor)","description":"National Reserve Bank of Tonga policy rate — since the August 2025 Monetary Policy Statement, the conventional mid-rate of the NRBT Interest Rate Corridor (IRC), set by the NRBT Board of Directors in the semi-annual Monetary Policy Statement (published each February and August) under the National Reserve Bank of Tonga Act. NRBT Notes are issued to commercial banks at fixed rate/full allotment at this rate.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2025-08-29","source":{"name":"NRBT — Monetary Policy Statement, February 2026 (approved by the Board of Directors, published 06 March 2026), Monetary Policy Stance and Policy Measures: 'Maintaining the NRBT policy rate at 2% and the Interest Rate Corridor (IRC) as follows: Policy Rate: 2% (mid-rate); Marginal Deposit Facility (MDF): 0%; Marginal Lending Facility (MLS): 4%'","url":"https://www.reservebank.to/data/docs/publications/mps/NRBT_MPS_2026.pdf"},"url":"https://ausref.dev/v1/to/policy-rate"},{"id":"vat","name":"Consumption Tax (CT) standard rate","description":"Tonga's value-added-type tax is called CONSUMPTION TAX (CT), not VAT and not GST. Levied on taxable supplies by taxable persons and on taxable imports under section 5 of the Consumption Tax Act (Act 29 of 2003, CAP. 11.01), administered by the Ministry of Revenue and Customs (MORC). The 'vat' series id is used per the schema; the instrument's correct name is Consumption Tax.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2005-04-01","source":{"name":"Consumption Tax Act, CAP. 11.01 (2020 Revised Edition), section 5(3)(a): 'The rate of Consumption Tax shall be 15 per cent provided that the Minister with the consent of Cabinet may by Order direct what shall be an exempt import, exempt supply or a zero rated supply for the purposes of this Act'","url":"https://ago.gov.to/cms/images/LEGISLATION/PRINCIPAL/2003/2003-0029/ConsumptionTaxAct_3.pdf"},"url":"https://ausref.dev/v1/to/vat"},{"id":"minimum-wage","name":"National minimum wage — none in force (structural null)","description":"Tonga has NO statutory national minimum wage. No minimum wage is in force for the private sector, and none is set by any Act, order or regulation currently listed in the Tongan legislation index.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":null,"source":{"name":"Price and Wage Control Act, CAP. 17.10 (2020 Revised Edition), section 5(1) — a DISCRETIONARY, unexercised power: 'If the Competent Authority considers it expedient to control the prices of goods or services or minimum wage rates... he may, in his discretion by order fix and determine... the minimum wage rates which may be paid... Provided that an order of the Competent Authority relating to the minimum wage rates shall not come into force until approved by Cabinet.' No such order appears in the Attorney General's Office consolidated legislation index","url":"https://ago.gov.to/cms/images/LEGISLATION/PRINCIPAL/1947/1947-0003/PriceandWageControlAct_3.pdf"},"url":"https://ausref.dev/v1/to/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays under section 2 of the Public Holidays Act (Act 8 of 1919, CAP. 8.11, 2020 Revised Edition), calendar year 2026 — eleven days, as confirmed by the Prime Minister's Office notice of 17 November 2025.","free":true,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Public Holidays Act, CAP. 8.11 (2020 Revised Edition), section 2 — statutory list and the two shifting provisos; observed 2026 dates announced by the Prime Minister's Office, 'Tonga Public Holidays for 2026', 17 November 2025 (pmo.gov.to)","url":"https://ago.gov.to/cms/images/LEGISLATION/PRINCIPAL/1919/1919-0008/PublicHolidaysAct_3.pdf"},"url":"https://ausref.dev/v1/to/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation for all items, year-on-year percent, latest published month, from the Tonga Statistics Department (TSD) monthly Consumer Price Index Statistical Bulletin. Base period September 2021 = 100.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-06-01","source":{"name":"Tonga Statistics Department — Statistical Bulletin, Consumer Price Index June 2026 (Series No. SDT 23-475, released 14 July 2026): 'The Consumer Price Index (CPI) for all items in June 2026 was 143.3, compared to 133.8 in June 2025. This represents a 7.1% increased in annual CPI inflation rate.'","url":"https://tongastats.gov.to/statistics/economics/consumer-price-index/"},"url":"https://ausref.dev/v1/to/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Income tax on the chargeable income of a company. Tonga applies a single flat rate to both resident and non-resident companies, with no reduced small-company rate on the standard scale (very small traders may instead fall under the separate small business tax). Imposed under the Income Tax Act 2007 (Act 10 of 2007) by Ministerial Order made with Cabinet approval, administered by the Ministry of Revenue and Customs.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2021-07-01","source":{"name":"Ministry of Revenue and Customs — 'Company/Partnership/Corporative Society/Trust', Business Income Tax Rates: 'Both resident and non-residents companies pay 25% on their chargeable income'; statutory basis Income Tax Act 2007, s.5 (rates imposed by Order of the Minister with the approval of Cabinet)","url":"https://www.revenue.gov.to/company-partnership-corporative-society-trust"},"url":"https://ausref.dev/v1/to/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Progressive rate scale applied to the GROSS employment income of individuals (there are no deductions for employees), operated through PAYE withholding by the employer under the Income Tax Act 2007 and the governing Income Tax Order. Annual amounts in Tongan pa'anga.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2021-07-01","source":{"name":"Ministry of Revenue and Customs — 'PAYE', table 'New Tax Rate - 1st July 2021': $0-$12,000 0% (Tax Free); $12,001-$30,000 10%; $30,001-$50,000 15%; $50,001-$70,000 20%; $70,001 and over 25%. Identical table published at MORC 'Individual Employee'. Statutory basis Income Tax Act 2007, s.5","url":"https://www.revenue.gov.to/paye"},"url":"https://ausref.dev/v1/to/income-tax"}]},{"country":"VU","name":"Vanuatu","currency":"VUV","series":[{"id":"policy-rate","name":"RBV Rate (Reserve Bank of Vanuatu policy interest rate)","description":"The Reserve Bank of Vanuatu's official policy interest rate — historically called the RBV rediscount rate, and formally renamed the 'RBV Rate' by Board decision on 6 July 2026. Set by the RBV Board of Directors (the ultimate decision-making body) on the recommendation of the Monetary Policy Committee, under the Reserve Bank of Vanuatu Act No. 37 of 2025, whose primary objective is domestic price stability (target range 0–4 percent) with the vatu's exchange-rate peg to a currency basket as the operating anchor. The stance is formally reviewed roughly quarterly, with two full Monetary Policy Statements a year (March and September) and press releases for the intervening decisions.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2024-09-03","source":{"name":"Reserve Bank of Vanuatu — Press Release No: 2/2026, 6 July 2026, 'RBV MAINTAINS MONETARY POLICY STANCE': the Board 'agreed to adopt RBV Rate as the official name of the RBV's policy interest rate. Accordingly, the RBV Rate remains unchanged at 2.75 per cent.'","url":"https://www.rbv.gov.vu/images/Press_Releases/2026/MPstance%20June%202026_July%206%202026.pdf"},"url":"https://ausref.dev/v1/vu/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Value Added Tax standard rate, imposed under the Value Added Tax Act [CAP 247] (originally VAT Act No. 12 of 1998) as administered by the Department of Customs and Inland Revenue (DCIR), with administration provisions in the Tax Administration Act No. 37 of 2018. A credit-offset VAT modelled on the New Zealand GST, applied to most supplies of goods and services made in Vanuatu by registered persons and to most imports.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2018-01-01","source":{"name":"Department of Customs and Inland Revenue — 'Introduction to VAT in Vanuatu': 'VAT is an indirect consumption tax imposed at the rate of 15% on most goods and services supplied in Vanuatu by registered persons in the course of a taxable activity... In 2018, this rate was increased to 15%.' Commencement date confirmed by DCIR notice 'Value Added Tax (VAT) — CHANGE OF VAT RATE TO 15 PER CENT (15%)': 'The Vanuatu Parliament have passed a Bill to increase the VAT rate from 12.5% to 15% with the commencement date of 1st January 2018.'","url":"https://customsinlandrevenue.gov.vu/index.php/taxes-and-licensing/taxes/value-added-tax-vat/introduction"},"url":"https://ausref.dev/v1/vu/vat"},{"id":"minimum-wage","name":"National minimum wage rate (hourly)","description":"Vanuatu's single national minimum wage rate, expressed per hour, for regular hours of work (up to 8 hours a day / 44 hours a week under the Employment Act [CAP 160]). It is NOT set in the Employment Act itself: it is fixed by Order made by the Minister responsible for labour (Internal Affairs) under the Minimum Wage and Minimum Wages Board Act [CAP 182], on the recommendation of the Minimum Wages Board / Tripartite Labour Advisory Council, and published in the Official Gazette. Upratings are ad hoc, not annual.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":null,"source":{"name":"Minimum Wage and Minimum Wages Board Act [CAP 182] and the Minimum Wage and Minimum Wages Board Regulations (Orders 56 of 1987, 27 of 1991, 5 of 1995, 43 of 2005), Consolidated Edition 2006 — the only text of the rate-setting instrument published by the Vanuatu Department of Labour. It is obsolete: it still states VT 20,000 per MONTH inside and outside municipalities","url":"https://dol.gov.vu/images/documents/laws/Minimum%20Wage_Regulations.doc"},"url":"https://ausref.dev/v1/vu/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"National public holidays under the Public Holidays Act [CAP 114], read with section 23 of the Employment Act [CAP 160] (work on public holidays), calendar year 2026. Fourteen fixed and movable national days, plus a Monday substitute where a listed day falls on a Sunday. Provincial days are separate and are not in this list.","free":true,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Public Holidays Act [CAP 114] as summarised in the Vanuatu Department of Labour, Industrial Relations Unit 'Public Holiday Brochure' — statutory list of the fourteen Official National Public Holidays, the section 2 power of the President (on the Prime Minister's advice) to declare additional days, and the section 3 Sunday-substitution rule","url":"https://dol.gov.vu/images/documents/laws/Public_Holiday_Cap_114__-2_3.pdf"},"url":"https://ausref.dev/v1/vu/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, percent change over the same quarter of the previous year, from the Vanuatu Bureau of Statistics (VBOS). Vanuatu's CPI is QUARTERLY, not monthly. The national index combines separate indices for the three commercial centres — Port Vila, Luganville and Lenakel. Base: 1st Quarter 2000 = 100, reweighted from Q1 2023.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2025-10-01","source":{"name":"Vanuatu Bureau of Statistics — 'Statistics Update: Consumer Price Index', December Quarter 2025 highlights, RELEASE DATE 17 February 2026: 'When compared to the December quarter of 2024, the Vanuatu index increased by (+0.8%)'; national index level 205.8, quarter-on-quarter -1.9%","url":"https://vbos.gov.vu/images/Public_Documents/Statistics_by_Topic/Economics/Consumer_Price_Index/2025/4th-quarter/CPI_4th_Quarter_2025.pdf"},"url":"https://ausref.dev/v1/vu/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard corporate income tax rate on resident company profits. Vanuatu has none: there is no enacting statute imposing a tax on corporate income, profits, or capital gains.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":null,"source":{"name":"Vanuatu Foreign Investment Promotion Agency (VFIPA), the Government of Vanuatu's statutory investment authority — 'Low tax jurisdiction': 'NO INCOME AND CORPORATE TAX', 'Vanuatu has zero corporate tax', with 'no taxes affecting individuals other than import duties'; the page enumerates the taxes that DO exist (VAT 15%, import duties, rent tax on rental income, stamp duty up to 1%)","url":"https://investvanuatu.vu/untapped-potential/low-tax-jurisdiction/"},"url":"https://ausref.dev/v1/vu/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule for resident individuals. Vanuatu has none: there is no personal income tax, at any rate, on any band of income, and therefore no bracket schedule.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":null,"source":{"name":"Vanuatu Foreign Investment Promotion Agency (VFIPA), the Government of Vanuatu's statutory investment authority — 'Low tax jurisdiction': 'NO INCOME AND CORPORATE TAX'; 'no taxes affecting individuals other than import duties (at varying rates)'","url":"https://investvanuatu.vu/untapped-potential/low-tax-jurisdiction/"},"url":"https://ausref.dev/v1/vu/income-tax"}]},{"country":"WS","name":"Samoa","currency":"WST","series":[{"id":"policy-rate","name":"CBS Official Interest Rate (weighted average yield on Central Bank of Samoa Securities)","description":"Samoa has NO administered policy rate. The Central Bank of Samoa operates a MONETARY TARGETING framework under the Central Bank of Samoa Act 2015: the intermediate target is broad money (M2), and the operating tool is open market operations in CBS Securities (CBSS), supported by rediscount/repurchase standing facilities and a Statutory Reserve Deposit (SRD) ratio of about 4.5% of bank deposit liabilities. What CBS itself publishes and names as the 'CBS Official Interest rate' is the weighted-average yield emerging from its CBSS auctions — an OUTCOME of the liquidity operation, not a level the Board votes on. The Board sets a monetary policy STANCE once a year (Monetary Policy Statement, issued each July for the financial year to 30 June) and states a medium-term NEUTRAL TARGET RANGE of 2–3 percent for this official rate.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-04-30","source":{"name":"Central Bank of Samoa — Monetary Policy Statement for the Financial Year 2026/2027 (Apia, July 2026), s.3.2.1.3 Monetary Developments and Table 1A 'Interest Rates and Liquidity': 'the CBS's official rate increased to 3.42 percent at end April 2026 from 1.1 percent at end June 2025'","url":"https://cbs.gov.ws/media/MPS-2026-2027.pdf"},"url":"https://ausref.dev/v1/ws/policy-rate"},{"id":"vat","name":"VAGST standard rate (Value Added Goods and Services Tax)","description":"Samoa's consumption tax is NOT called VAT. It is the Value Added Goods and Services Tax (VAGST), a New-Zealand-style GST imposed by the Value Added Goods and Services Tax Act 2015 (which replaced the VAGST Act 1992/1993) and administered by the Ministry for Revenue. Section 8(3) sets the rate. Applies to taxable supplies made in Samoa by a registered person and to imported goods and certain imported services.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2016-01-01","source":{"name":"Value Added Goods and Services Tax Act 2015 (Samoa), s.8(3): 'The rate of GST is: (a) for a taxable supply that is a zero-rated supply, zero percent; or (b) in any other case, 15%' — official consolidated text published by the Ministry for Revenue","url":"https://www.revenue.gov.ws/wp-content/uploads/2020/10/Value-Added-Goods-and-Services-Tax-Act-2015.pdf"},"url":"https://ausref.dev/v1/ws/vat"},{"id":"minimum-wage","name":"National minimum wage (hourly)","description":"Samoa's minimum wage is an HOURLY rate for the private sector and state-owned enterprises, set by Cabinet Directive under section 32 of the Labour and Employment Relations Act 2013 as amended by the Labour and Employment Relations Amendment Act 2023, and administered by the Ministry of Commerce, Industry and Labour (MCIL) through its Labour Division / Inspectorate Unit after consultation in the National Tripartite Forum (government, employers, workers).","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-07-01","source":{"name":"Ministry of Commerce, Industry and Labour (MCIL), Employment services — minimum wage: '$5.24 per hour — effective 1 July 2026 (current)', set per Cabinet Directive FK(24)25 under s.32 of the Labour and Employment Relations Amendment Act 2023","url":"https://mcil.gov.ws/services/employment"},"url":"https://ausref.dev/v1/ws/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Gazetted public holidays for calendar year 2026 under the Public Holidays Act 2008, as published by the Ministry of Commerce, Industry and Labour. Samoa's calendar mixes fixed dates, Easter-moveable dates, and three locally-specific 'Monday after the second Sunday' observances (Mother's Day, Father's Day, Lotu-a-Tamaiti).","free":true,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Ministry of Commerce, Industry and Labour — Public holidays calendar 2026, gazetted public holidays under the Public Holidays Act 2008","url":"https://mcil.gov.ws/public-holidays-calendar/"},"url":"https://ausref.dev/v1/ws/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, percent change on the same month of the previous year, published monthly by the Samoa Bureau of Statistics (SBS) with the Government Statistician's compliments.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-06-01","source":{"name":"Samoa Bureau of Statistics — Consumer Price Index, June 2026 (date of release: 14 July 2026): 'The Consumer Price Index (CPI) increased by 5.8 percent in June 2026 compared with June 2025'","url":"https://www.sbs.gov.ws/documents/economics/CPI/2026/06_CPI-June.pdf"},"url":"https://ausref.dev/v1/ws/cpi"},{"id":"corporate-tax","name":"Company income tax rate","description":"Flat rate of income tax applicable to a company under Schedule 1(2) of the Income Tax Act 2012, administered by the Ministry for Revenue. Samoa has no separate small-company rate and no progressive company scale.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2007-01-01","source":{"name":"Income Tax Act 2012 (Samoa), Schedule 1 (Sections 9, 10, 11, 45, 59 and 63) 'Rates of Tax', clause (2): 'The rate of income tax applicable to a company is 27%' — official consolidated text published by the Office of the Attorney General","url":"https://www.ag.gov.ws/wp-content/uploads/2024/02/Income-Tax-Act-2012.pdf"},"url":"https://ausref.dev/v1/ws/corporate-tax"},{"id":"income-tax","name":"Personal income tax rates","description":"Statutory rates of income tax applicable to an individual under Schedule 1(1) of the Income Tax Act 2012 — an annual tala scale of marginal rates for resident individuals, administered by the Ministry for Revenue.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2018-01-01","source":{"name":"Income Tax Act 2012 (Samoa), Schedule 1 'Rates of Tax', clause (1) — rates of income tax applicable to an individual: 0–15,000 NIL; 15,001–25,000 20%; 25,001+ 27% (official consolidated text, Office of the Attorney General)","url":"https://www.ag.gov.ws/wp-content/uploads/2024/02/Income-Tax-Act-2012.pdf"},"url":"https://ausref.dev/v1/ws/income-tax"}]}],"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}