{"service":"ausref","description":"Australasian government reference data: clean, cited JSON for policy rates, tax rates, minimum wages, public holidays and more.","evaluation":{"country":"AU","note":"Every AU series on this service is FREE — current value, history and as_at, with full citations. It is the evaluation country: exercise the real paid surface on it before paying for the rest.","verify_any_country_free":{"html_pages":"Every country's CURRENT value, its citation, effective date and last-verified date are published free as HTML at /{country}/{series} — e.g. /ke/policy-rate. No payment, no key. Check any value in this catalog against its official source before you buy anything.","this_catalog":"Every series listed here carries its full source citation, last_confirmed date and confidence level, free, for every country — not just the evaluation country.","what_payment_buys":"Machine-readable JSON, /history, ?as_at= point-in-time reads, the computed answer endpoints, and certified extracts. The DATA is not hidden; the API convenience is what is sold."}},"products":[{"id":"corporate-tax","kind":"product","countries_held":8,"countries_applicable":8,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"cpi","kind":"product","countries_held":8,"countries_applicable":8,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"income-tax","kind":"product","countries_held":8,"countries_applicable":8,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"minimum-wage","kind":"product","countries_held":8,"countries_applicable":8,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"policy-rate","kind":"product","countries_held":8,"countries_applicable":8,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"public-holidays","kind":"product","countries_held":8,"countries_applicable":8,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"social-contributions","kind":"product","countries_held":8,"countries_applicable":8,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"statutory-interest","kind":"product","countries_held":8,"countries_applicable":8,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"vat","kind":"product","countries_held":8,"countries_applicable":8,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"vat-registration-threshold","kind":"product","countries_held":8,"countries_applicable":8,"complete":true,"applicable_universe":"Every country this service holds."},{"id":"withholding-tax","kind":"product","countries_held":8,"countries_applicable":8,"complete":true,"applicable_universe":"Every country this service holds."}],"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":true,"stale":false,"last_confirmed":"2026-09-08","confidence":"primary","effective_from":"2026-05-06","source":{"name":"Reserve Bank of Australia, Cash Rate Target statistical table (F1.1). The rate was raised to 4.35% effective 6 May 2026 and most recently held at the Monetary Policy Board meeting of 11 August 2026 (Media Release 2026-19, unanimous).","url":"https://www.rba.gov.au/statistics/cash-rate/"},"url":"https://ausref.dev/v1/au/policy-rate"},{"id":"statutory-interest","name":"Statutory late-payment interest","description":"Australia fixes no national statutory or late-payment interest rate: court-awarded interest is set per jurisdiction (federal courts: RBA cash rate + 4/6 points half-yearly; each State differs), and no general commercial late-payment statute exists.","free":true,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Federal Court of Australia, Interest on Judgments Practice Note (GPN-INT) under Federal Court of Australia Act 1976 ss 51A/52 and FCR 2011 r 39.06: 'rates that are 4% above the cash rate last published by the Reserve Bank of Australia' (pre-judgment; 6% above post-judgment); Federal Court table for 1 Jul - 31 Dec 2026: cash rate 4.35% → pre-judgment 8.35%, post-judgment 10.35%","url":"https://www.fedcourt.gov.au/forms-and-fees/interest-rates"},"url":"https://ausref.dev/v1/au/statutory-interest"},{"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":true,"stale":false,"last_confirmed":"2026-09-11","confidence":"primary","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":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in Australia, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":true,"stale":false,"last_confirmed":"2026-08-08","confidence":"primary","effective_from":"2007-07-01","source":{"name":"A New Tax System (GST) Regulations 2019 (Federal Register of Legislation, compilation F2025C01015, current): \"23-15.01 Registration turnover threshold (other than for non-profit bodies) — For the purposes of paragraph 23-15(1)(b) of the Act, the amount of $75,000 is specified.\" Act mechanism verified in C2004A00446 Compilation No. 96 (1 Jan 2026): \"Your registration turnover threshold (unless you are a non-profit body) is: (a) $50,000; or (b) such higher amount as the regulations specify.\"","url":"https://www.legislation.gov.au/F2019L00417/latest/text"},"url":"https://ausref.dev/v1/au/vat-registration-threshold"},{"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":true,"stale":false,"last_confirmed":"2026-09-08","confidence":"primary","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":"2026-07-30","confidence":"primary","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":true,"stale":true,"last_confirmed":"2026-07-20","confidence":"primary","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":true,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","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":"withholding-tax","name":"Withholding tax rates","description":"The final withholding taxes Australia levies on payments to foreign residents - dividends (with the franked/unfranked split), interest and royalties - each at its domestic statutory rate before any double-tax agreement relief. Imposed under Division 11A of the Income Tax Assessment Act 1936 with the rates declared in the Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974; administered by the ATO.","free":true,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974, s 7 - 'The rates of income tax imposed by this Act are: (a) in respect of income to which subsection 128B(4) of the Assessment Act applies--30%; and (b) in respect of income to which subsection (5) of that section applies--10%; and (c) in respect of income to which subsection (5A) of that section applies--30%'. s 128B(4) ITAA 1936 is dividends, (5) is interest, (5A) is royalties.","url":"https://classic.austlii.edu.au/au/legis/cth/consol_act/itiarwta1974590/s7.html"},"url":"https://ausref.dev/v1/au/withholding-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":true,"stale":false,"last_confirmed":"2026-07-20","confidence":"primary","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"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Australia: employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":true,"stale":false,"last_confirmed":"2026-08-08","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Superannuation Guarantee (Administration) Act 1992 (Cth), Compilation No. 78 (C2026C00272, in force 1 July 2026), ss 6(1) (\"usual period\", \"part-time employee\", \"business day\"), 10A(1)–(6), 17A(2), 17B; Superannuation Guarantee (Administration) Regulations 2018 (Cth), Compilation No. 8 (compilation date 1 July 2026, incl. F2026L00133), regs 11, 12; Treasury Laws Amendment (Payday Superannuation) Act 2025 (C2025A00057, assent 6 Nov 2025, commenced 1 July 2026); Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015 (C2015A00053) sch 2 item 2, as amended by C2025A00057 sch 1 item 150 (Norfolk Island transitional rate); Medicare Levy Act 1986 (Cth), Compilation No. 53 (C2026C00295, in force 1 July 2026), ss 3(1), 6(1), 7; ATO, \"Super guarantee — key superannuation rates and thresholds\" (updated 17 April 2026); ATO, \"Contributions caps\" (updated 24 April 2026); ATO, \"Work out if you have to pay super\" (updated 15 July 2026); Revenue NSW, \"Payroll tax thresholds and rates\" (updated 1 July 2026); State Revenue Office Victoria, \"Payroll tax (current rates)\" (updated 10 July 2026)","url":"https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee"},"url":"https://ausref.dev/v1/au/social-contributions"}]},{"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":"2026-09-10","confidence":"primary","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 18 of 30 July 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":"2026-09-11","confidence":"primary","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":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT registration becomes compulsory in Fiji, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2012-01-01","source":{"name":"Value Added Tax Act 1991 (Fiji), s.22, administered by the Fiji Revenue and Customs Service. Operative words (s.22(1)): every person (other than a produce supplier) who 'carries on any taxable activity and is not registered, becomes liable to be registered... at the end of any month where the total value of supplies (not being exempt supplies) made in Fiji in that month and the eleven months immediately preceding that month in the course of carrying on all taxable activities has exceeded [the threshold] in gross turnover or such other amount as the Minister may from time to time, by Legal Notice declare... [or] at the commencement of any month where there are reasonable grounds for believing that the total value of the supplies... to be made in Fiji in that month and the eleven months immediately following that month will exceed the amount'; s.22(3): apply 'within twenty one days of becoming so liable'. Current amount: FRCS VAT Guide (01.11.2023): 'A business must register for VAT within 21 consecutive days of exceeding the gross annual turnover threshold of $100,000.' FRCA brochure 'How to Register for VAT' (2012): turnover in any 12-month period 'exceeds or is likely to exceed FJ$100,000.00, with effect from 1st January 2012'.","url":"https://www.frcs.org.fj/wp-content/uploads/2023/11/VAT-Guide-01.11.2-Online-version.pdf"},"url":"https://ausref.dev/v1/fj/vat-registration-threshold"},{"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":"2026-08-11","confidence":"primary","effective_from":"2025-04-01","source":{"name":"Employment Relations (National Minimum Wage) Regulations 2015 (Fiji), reg 4 — \"Establishment of the national minimum wage\": \"The national minimum wage is fixed at the following rates and effective on the following dates— $4.50 / 1 August 2024; $5.00 / 1 April 2025\", as amended by Legal Notice 44 of 2024 reg 2. Consolidated text published by the Office of the Attorney-General, Laws of Fiji (consolidation current to 7 July 2026).","url":"https://www.laws.gov.fj/api/retrieve_html/LOF.CAP92.ERNRFJ15.REG4"},"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","confidence":"primary","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":true,"last_confirmed":"2026-08-05","confidence":"primary","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","confidence":"primary","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":"withholding-tax","name":"Withholding tax rates","description":"Fiji's Non-resident Withholding Tax (NRWT) under section 10 of the Income Tax Act 2015 on Fiji-source interest, royalties, insurance premiums, management fees, natural resource amounts and fees for professional or other independent services paid to non-residents, each at its domestic statutory rate before any double-tax agreement relief - plus the abolition of all dividend taxation from 1 August 2017. Administered by the Fiji Revenue and Customs Service (FRCS).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"secondary","effective_from":"2017-08-01","source":{"name":"Income Tax Act 2015 (Act No 32 of 2015), s 10(1): 'a tax to be known as \"Non-resident Withholding Tax\" is imposed at the rate prescribed by Regulations made under this Act on a non-resident person who has derived a dividend, interest, royalty, insurance premium, management fee, natural resource amount or fee for the provision of professional or other independent services from sources in Fiji'; s 113: the payer 'must withhold tax from the gross amount paid at the Non-resident Withholding Tax rate prescribed'","url":"https://www.parliament.gov.fj/wp-content/uploads/2017/03/Act-No-32-Income-Tax.pdf"},"url":"https://ausref.dev/v1/fj/withholding-tax"},{"id":"statutory-interest","name":"Statutory interest on judgment debts","description":"Fiji's statutory rate on judgment debts: 4% per annum under section 4 of the Law Reform (Miscellaneous Provisions) (Death and Interest) Act [Cap. 27], inserted by Decree No. 46 of 2011 — with no interest at all payable on judgments against the State.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2011-10-28","source":{"name":"Law Reform (Miscellaneous Provisions) (Death and Interest) Act [Cap. 27] (Fiji), s. 4(1) as inserted by the Law Reform (Miscellaneous Provisions) (Death and Interest) (Amendment) Decree 2011 (Decree No. 46 of 2011), s. 2: 'Every Judgment Debt shall carry interest at the rate of four cents per centum per annum from time of entering up the Judgment until the same shall be satisfied, and such interest may be levied under a Writ of Execution on such Judgment'; s. 4(3): 'no interest shall be payable on any Judgment Debt entered in any proceedings against the State, or the Attorney-General'","url":"https://www.paclii.org/fj/legis/num_act/lrpaid2011648/"},"url":"https://ausref.dev/v1/fj/statutory-interest"},{"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","confidence":"primary","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"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Fiji (FJ): the Fiji National Provident Fund employee and employer contributions and the employer-only national training levy, with the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-08-01","source":{"name":"Fiji National Provident Fund — official employer notice \"Employer Contribution Rate Change\", 15 July 2026 (\"the mandatory Employer Contribution Rate will decrease from 10% to 8% effective 1 August 2026. The Employee Contribution Rate remains unchanged at 8%\"), and the Fund's member pages (the mandated 8% employee contribution, voluntary additional employee and employer contributions, early- and full-withdrawal categories, life pension / term annuity / drawdown options). Fiji Government / Fiji National University — \"FAQ: FNU Levy Scheme\" (levy calculated at 1% of total gross emoluments; the definition of emoluments applied; half-yearly payment periods; registration via the FNPF reference number; the statutory exemption list; and the allocation of the levy from 1 January 2019). 2026-2027 National Budget (the temporary employer FNPF rate reduction and the restructured allocation of the 1% training levy). Governing statutes: Fiji National Provident Fund Act and regulations; Fiji National Training Act [Cap 93] and the levy Order made under it.","url":"https://myfnpf.com.fj/2026/07/15/employer-contribution-rate-change/"},"url":"https://ausref.dev/v1/fj/social-contributions"}]},{"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":"2026-09-11","confidence":"primary","effective_from":"2026-09-02","source":{"name":"RBNZ news feed XML item pubDate Wed 02 Sep 2026. HTML decision page 403 to automation. Prior OCR 2.50% (8 Jul 2026).","url":"https://www.rbnz.govt.nz/feeds/news"},"url":"https://ausref.dev/v1/nz/policy-rate"},{"id":"statutory-interest","name":"Interest on money claims (prescribed rate)","description":"New Zealand's court-awarded interest on money claims under the Interest on Money Claims Act 2016: the rolling six-month average of the RBNZ retail 6-month term-deposit rate plus 0.15 points — 3.6067% since 7 August 2026.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2026-08-07","source":{"name":"Interest on Money Claims Act 2016, s 12(3): the base rate is 'the average of the 6 observations for the retail 6-month term deposit rate most recently published by the Reserve Bank of New Zealand' and 'premium means— 0.15%'; current computation: Feb-Jul 2026 observations 3.46, 3.46, 3.46, 3.46, 3.45, 3.45 → base 3.4567 + 0.15","url":"https://www.legislation.govt.nz/act/public/2016/0051/latest/whole.html"},"url":"https://ausref.dev/v1/nz/statutory-interest"},{"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":"2026-09-05","confidence":"primary","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":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT/GST registration becomes compulsory in New Zealand, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-08","confidence":"primary","effective_from":"2009-03-30","source":{"name":"GST Act 1985 s 51(1)(a), official consolidation (legislation.govt.nz, version as at 30 June 2026): \"at the end of any month where the total value of supplies made in New Zealand in that month and the 11 months immediately preceding that month in the course of carrying on all taxable activities has exceeded $60,000 (or such larger amount as the Governor-General may, from time to time, by Order in Council declare...)\"","url":"https://www.legislation.govt.nz/act/public/1985/141/en/latest/#DLM84824"},"url":"https://ausref.dev/v1/nz/vat-registration-threshold"},{"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":"2026-09-05","confidence":"primary","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":"2026-07-30","confidence":"primary","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":"2026-08-10","confidence":"primary","effective_from":"2026-06-30","source":{"name":"Stats NZ, 'Consumers price index: June 2026 quarter' — news release 'Annual inflation at 4.1 percent in June 2026' (published 21 July 2026): CPI +4.1% in the 12 months to the June 2026 quarter","url":"https://www.stats.govt.nz/news/annual-inflation-at-4-1-percent-in-june-2026/"},"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","confidence":"primary","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":"withholding-tax","name":"Withholding tax rates","description":"New Zealand's non-resident withholding tax (NRWT) on dividends, interest and royalties paid to non-residents, each at its domestic statutory rate before any double-tax agreement relief, plus the approved issuer levy (AIL) - the 2% levy a borrower can pay instead of deducting NRWT on interest to non-associated foreign lenders. Administered by Inland Revenue (IRD).","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":null,"source":{"name":"Inland Revenue, NRWT payer's guide IR291 (March 2026): 'The rates at which NRPI is taxed are: Interest 15%, Royalties 15%, Dividends 30%. The exception is investment society dividends, which are treated as interest and taxed at 15%.' IRD 'Deduct NRWT at the right rate': where no DTA applies the rates are '15% for interest and royalties' and '30% for dividends'.","url":"https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir200---ir299/ir291/ir291.pdf"},"url":"https://ausref.dev/v1/nz/withholding-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","confidence":"primary","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"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in New Zealand: employee and employer shares of each statutory branch, with the ceilings and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-08","confidence":"primary","effective_from":"2026-04-01","source":{"name":"KiwiSaver Act 2006 (2006 No 40), consolidation as at 1 April 2026, ss 4, 6, 10, 16, 64, 101A, 101C, 101D, subpart 3B (ss 101L–101T), Schedule 1 clause 4, as amended by the Taxation (Budget Measures) Act 2025 (2025 No 26) ss 20–24 (commencement s 2(4)–(6)) and the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Act 2026 (2026 No 8) ss 218, 220, 246; Income Tax Act 2007 (2007 No 97) s RD 67, s YA 1 (\"ESCT rate threshold amount\"), Schedule 1 Part D clause 1 Table 1; Accident Compensation Act 2001 (2001 No 49) ss 168, 219, 220, 221, 329; Accident Compensation (Earners' Levy) Regulations 2025 (SL 2025/18) regs 4, 5, 6, 8; Accident Compensation (Work Account Levies) Regulations 2025 (SL 2025/17) regs 5, 6, 8, 24, Schedules 1–3, as amended by SL 2026/30; Accident Compensation (Experience Rating) Regulations 2025 (SL 2025/19); Health and Safety at Work Act 2015 (2015 No 70) s 201; Health and Safety at Work (Rates of Funding Levy) Regulations 2016 (LI 2016/20) regs 3, 4; Inland Revenue ACC earners' levy rates page; Inland Revenue KiwiSaver changes page; ACC \"Understanding levies\" and \"Understand your WorkPlace Cover invoice\" pages; MBIE \"Setting the average ACC levy rates for 2025/26, 2026/27 and 2027/28\"","url":"https://www.legislation.govt.nz/secondary-legislation/pco-drafted/2025/18/en/latest/"},"url":"https://ausref.dev/v1/nz/social-contributions"}]},{"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","confidence":"primary","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","confidence":"primary","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":"vat-registration-threshold","name":"GST registration threshold","description":"The turnover at which GST registration becomes compulsory in Papua New Guinea, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2012-01-01","source":{"name":"Goods and Services Tax Act 2003 (No. 38 of 2003), s.43(1): a person carrying on a taxable activity 'becomes liable to be registered — (a) at the end of any month where the total value of supplies, excluding exempt supplies, made in Papua New Guinea in that month and the 11 months immediately preceding that month in the course of carrying on all taxable activities has exceeded K100,000.00 (or such larger amount as may from time to time, be prescribed); or (b) at the commencement of any month where there are reasonable grounds for believing that the total value of the taxable supplies to be made in Papua New Guinea in that month and the 11 months immediately following that month will exceed the amount specified in Paragraph (a)'. The K100,000.00 was replaced with K250,000.00 by the Goods and Services Tax (2012 Budget) (Amendment) Act 2011 (No. 11 of 2011, certified 28 Dec 2011), s.7: 'Section 43 of the Principal Act is amended in Subsection (1) Paragraph (a), by repealing the letter and figure \"K100,000.00\" and replacing it with the letter and figure \"K250,000.00\"', made 'to come into operation … in respect of the remainder of the Act, 1 January 2012'.","url":"https://www.paclii.org/pg/legis/num_act/gast2012ba2011359/"},"url":"https://ausref.dev/v1/pg/vat-registration-threshold"},{"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":"2026-09-05","confidence":"primary","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":"2026-07-30","confidence":"primary","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","confidence":"primary","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":"2026-09-05","confidence":"primary","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.' CITATION NOTE (2026-08-05): the National Parliament's own copy at parliament.gov.pg/uploads/acts/25A-11.pdf now returns 404; this is the Internal Revenue Commission's published certified copy of the same Act, title page 'No. 11 of 2025. Income Tax Act 2025. Certified on: 20 OCT 2025'.","url":"https://static.irc.gov.pg/2025/October/0uvVvY-media-certifiedincometaxact2025.pdf"},"url":"https://ausref.dev/v1/pg/corporate-tax"},{"id":"withholding-tax","name":"Withholding tax rates","description":"Papua New Guinea's Non-Resident Tax (NRT) - the final withholding tax imposed by section 14 of the Income Tax Act 2025 (effective 1 January 2026) on PNG-source dividends, interest, royalties, technical fees and other passive income of non-residents without a PNG permanent establishment, each at its domestic statutory rate before any double-tax treaty relief. Administered by the Internal Revenue Commission (IRC).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"secondary","effective_from":"2026-01-01","source":{"name":"Income Tax Act 2025 (PNG), s 14 and Schedule 1 Part 1 (Non-Resident Tax), as summarised by PwC PNG, 'A new regime for Papua New Guinea - 2025 Income Tax Act Commentary': 'NRT is imposed on dividends, interest, royalty, annuity, insurance premiums, natural resource amounts, and technical fees' as a final withholding tax on non-residents without a PNG permanent establishment; effective 1 January 2026","url":"https://www.pwc.com/pg/en/publications/assets/income-tax-act-2025.pdf"},"url":"https://ausref.dev/v1/pg/withholding-tax"},{"id":"statutory-interest","name":"Statutory interest on debts and damages","description":"Papua New Guinea fixes no general statutory interest rate. The Judicial Proceedings (Interest on Debts and Damages) Act 2015 applies only to court orders against the State, where it caps interest at 2% yearly; for everyone else post-judgment interest runs at an unspecified 'prescribed rate' and pre-judgment interest is pure judicial discretion.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Judicial Proceedings (Interest on Debts and Damages) Act 2015 (No. 15 of 2015, Papua New Guinea, certified 26 October 2015), s. 2: 'This Act applies to all Court Orders made against the State on or after 1 January 2014'; s. 6(1): 'where judgment is given or an order is made for the payment of money, interest shall, unless the court otherwise orders, be payable at the prescribed rate from the date when the judgment or order takes effect on such of the money as is, from time to time, unpaid'; s. 6(2): 'Where the judgment referred to in Subsection (1) is taken against the State, the rate of any interest under that subsection shall not exceed 2% yearly'; s. 7: 'The Judicial Proceedings (Interest on Debts and Damages) Act (Chapter 52) is repealed'","url":"https://www.paclii.org/pg/legis/num_act/jpodada2015419/"},"url":"https://ausref.dev/v1/pg/statutory-interest"},{"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":"2026-09-05","confidence":"primary","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)) CITATION NOTE (2026-08-05): the National Parliament's own copy at parliament.gov.pg/uploads/acts/25A-11.pdf now returns 404; this is the Internal Revenue Commission's published certified copy of the same Act, title page 'No. 11 of 2025. Income Tax Act 2025. Certified on: 20 OCT 2025'.","url":"https://static.irc.gov.pg/2025/October/0uvVvY-media-certifiedincometaxact2025.pdf"},"url":"https://ausref.dev/v1/pg/income-tax"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Papua New Guinea (PG): the compulsory superannuation contributions payable to an Authorised Superannuation Fund, the employer-headcount threshold that switches the obligation on, and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2025-02-21","source":{"name":"Bank of Papua New Guinea (the prudential regulator of superannuation) — Public Notice \"Employer and Employee Superannuation Contributions\", 21 February 2025, quoting the scope of the Superannuation (General Provisions) Act 2000 and the Superannuation (Amendment) Regulation 2004, the 6.0% / 8.4% rates on base salary, the three-month continuous-employment condition, the 14-day remittance deadline under sections 76 and 77, and the section 114 offence with a penalty of up to PGK 500,000 or 10 years' imprisonment. Governing statute: Superannuation (General Provisions) Act 2000, with the Superannuation Regulation 2002 as amended by the Superannuation (Amendment) Regulation 2004.","url":"https://www.bankpng.gov.pg/publications/public-notices/employer-and-employee-superannuation-contributions"},"url":"https://ausref.dev/v1/pg/social-contributions"}]},{"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":"2026-09-02","confidence":"primary","effective_from":"2026-02-19","source":{"name":"CBSI — 'Current Monetary Policy Stance' (live page, unchanged as at 11 August 2026): 'At its meeting on 19 February 2026, the Board of the Central Bank of Solomon Islands (CBSI) decided to maintain an accommodative monetary policy stance for the next six months... In line with this decision, the Bank introduced a policy rate set at 1.5% as a new operational tool within its monetary policy framework'; the page's only linked statement remains the March 2026 Monetary Policy Statement","url":"https://www.cbsi.com.sb/monetary-policy/current-monetary-policy/monetary-policy-stance"},"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":"2026-09-06","confidence":"primary","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":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT registration becomes compulsory in Solomon Islands, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"REFUSAL — Solomon Islands has no VAT in force and therefore no VAT registration threshold. The Value Added Tax Bill (first published as the Value Added Tax Bill 2023, reintroduced as the Value Added Tax Bill 2025) had NOT been passed as of August 2026: the Bills and Legislation Committee of the National Parliament only commenced its inquiry into the Value Added Tax Bill 2025 in March 2026 (Ministry of Finance and Treasury and the Government Legal Draftsperson appearing before the BLC). The consumption taxes actually in force remain the Goods Tax Act (Cap. 122) and the Sales Tax Act (Cap. 125) — single-stage taxes on goods and prescribed services with no VAT-style turnover registration threshold; the Bill would repeal both (and the Stamp Duties Act (Cap. 126)) on commencement.","url":"https://parliament.gov.sb/files/2023-09/Value%20Added%20Tax%20Bill%202023.pdf"},"url":"https://ausref.dev/v1/sb/vat-registration-threshold"},{"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","confidence":"primary","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":"2026-07-30","confidence":"primary","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","confidence":"primary","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","confidence":"primary","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":"withholding-tax","name":"Withholding tax rates","description":"The withholding taxes Solomon Islands levies on payments to non-residents under the Income Tax Act (Cap 123) - dividends, interest, royalties and a wide schedule of service and other payment heads - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Inland Revenue Division (IRD).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"IRD Solomon Islands, Withholding Tax page: 'Tax is required to be deducted from certain payments made to residents and certain other payments made to non residents. A full list is detailed below.' Non-resident rates listed: Dividends 30%, Interest 15%, Royalties 15%, Professional Services 20%, Management Services 35%, Contracting 7.5%, Insurance Premiums 15%, Lease Income 15%, Ships and Aircraft Income 5%, Film Hiring 5%","url":"https://www.ird.gov.sb/withholding-tax/"},"url":"https://ausref.dev/v1/sb/withholding-tax"},{"id":"statutory-interest","name":"Court-rule interest on judgment debts","description":"Solomon Islands has no statutory interest rate; the operative figure is a court-rule default. Rule 17.72 of the Solomon Islands Courts (Civil Procedure) Rules 2007 makes interest payable at 5% per annum on an unpaid judgment debt unless the court orders otherwise, and rule 17.65 uses the same 5% as the starting point for pre-judgment interest.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2008-03-01","source":{"name":"Solomon Islands Courts (Civil Procedure) Rules 2007, r. 17.72: 'Unless the court otherwise orders, interest is payable at the rate of 5 per cent per annum on the amount of a judgment debt (other than costs) that is unpaid on and after the day judgment is entered'; r. 17.65(a)(i): the court may order that pre-judgment interest be included 'at the rate of 5 per cent per annum or such other rate it considers appropriate'; made by the Rules Committee established under section 90 of the Constitution, dated 29 January 2008, 'to commence on 1 March 2008'","url":"https://www.paclii.org/sb/rules/ct_rules/sicpr2007473/"},"url":"https://ausref.dev/v1/sb/statutory-interest"},{"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","confidence":"primary","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"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Solomon Islands (SB): the National Provident Fund contribution, the portion the employer may recover from the employee, the earnings and days thresholds that switch it on, and the instrument fixing the rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"1981-01-01","source":{"name":"Solomon Islands National Provident Fund Act, Chapter 109 of the Laws of Solomon Islands [1996 Edition] — sections 13(1) to 13(4) (liability, recovery from the employee, voluntary excess contributions, prohibition on over-recovery), section 15 (time of recovery), section 16 (surcharge on late payment), First Schedule (exemptions) and Second Schedule (Rates of Contributions, as substituted by Act 8 of 1981 s.2), as published by the Solomon Islands National Provident Fund itself in its Relevant Legislation library. Solomon Islands National Provident Fund website — \"About Contributions\" (\"The compulsory contribution rate is employer 7.5 cents and employee 5 cents for each dollar earned, total of 12.5 cents\"), \"About Contribution Rates\" (\"An employer is liable to pay monthly contributions after hiring an employee for 6 or more days and paid a wage of $20.00 or more in a month\", and the requirement that the full 12.5% be allocated to each individual employee on the contribution schedule), and the interest-crediting page (interest declared by the Board on 30 September on balances after 30 June; minimum statutory crediting rate of 2.5% under the SINPF Amendment Act 2018).","url":"https://www.sinpf.org.sb/jdownloads/Relevant%20Legislation/sinpf-act.pdf"},"url":"https://ausref.dev/v1/sb/social-contributions"}]},{"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":"2026-09-04","confidence":"primary","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%'; still the latest statement on the NRBT Monetary Policy Statements listing as at 11 August 2026","url":"https://www.reservebank.to/index.php/eco-reviews/monetary-policy-statements/monetary-policy-statement-february-2026"},"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","confidence":"primary","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":"vat-registration-threshold","name":"Consumption tax registration threshold","description":"The turnover at which Consumption Tax registration becomes compulsory in Tonga, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2005-03-04","source":{"name":"Consumption Tax Act (Act 29 of 2003, Cap. 26.02, 2016 Revised Edition), s.6(1): 'A person shall apply to the Minister for registration for Consumption Tax — (a) at the beginning of any 12 month period, if there are reasonable grounds to expect that the total value of taxable supplies to be made by the person in the person's enterprise in that period will be $100,000 or more; or (b) at the end of any 12 month or less period, if in that period the total value of taxable supplies made by the person in the person's enterprise is $100,000 or more.' Commencement (endnote 2, Gazette Supplement 3A/2005): Part III (Registration) on 4 March 2005; the operative tax Parts on 1 April 2005. Amounts are Tongan pa'anga (TOP).","url":"https://tonga.tradeportal.org/media/ConsumptionTaxAct_2.pdf"},"url":"https://ausref.dev/v1/to/vat-registration-threshold"},{"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","confidence":"primary","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":"2026-07-30","confidence":"primary","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":true,"last_confirmed":"2026-07-23","confidence":"primary","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","confidence":"primary","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":"withholding-tax","name":"Withholding tax rates","description":"Tonga's final withholding tax on payments to non-residents under sections 6, 9 and 79 of the Income Tax Act 2007 (Cap 11.05) - royalties, interest, technical services fees, dividends, natural resource amounts, rent, management fees and insurance premiums, plus independent-services business income - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Ministry of Revenue and Customs.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Income Tax Act 2007 (Cap 11.05, 2020 Revised Edition), s 79(2): 'A person paying a Tongan-source royalty, interest, technical services fee, dividend, natural resource amount, rent, management fee, or insurance premium to a non-resident person shall withhold tax from the gross amount paid at the rate specified in the Order referred to in section 6 of this Act'; Ministry of Revenue and Customs, Non Residents and Visitors: 'shall withhold tax from the gross amount paid at the rate of: in the case of an insurance premium, 5%; in the case of rent, 7.5% or in any other case, 15%'","url":"https://www.revenue.gov.to/non-residents-and-visitors"},"url":"https://ausref.dev/v1/to/withholding-tax"},{"id":"statutory-interest","name":"Court-rule interest on judgment debts","description":"Tonga's judgment-debt interest is set by court rules, not by statute: Order 30 rule 2 of the Supreme Court Rules 2007 carries interest on every judgment debt from judgment until satisfaction at 10% per annum unless the Court specifies otherwise. The Supreme Court Act itself contains no interest provision.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2007-01-01","source":{"name":"Supreme Court Rules 2007 (Laws of Tonga), O.30 r. 2: '(1) Every judgment debt shall carry interest from the time of judgment being given until the judgment is satisfied. (2) Unless the Court specifies otherwise, the interest under paragraph 1 shall be at the rate of 10% per annum. (3) The interest may be levied under any execution order upon judgment'; O.1 r. 1: 'These rules may be cited as the Supreme Court Rules 2007 and shall come into effect on 1 January 2007'","url":"https://www.paclii.org/to/rules/ct_rules/scr2007232/"},"url":"https://ausref.dev/v1/to/statutory-interest"},{"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","confidence":"primary","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"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Tonga (TO): the National Retirement Benefits Fund member and employer contributions, the earnings definition, the exemptions, and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2017-07-01","source":{"name":"National Retirement Benefits Fund Act, Chapter 8.08 of the Laws of Tonga, 2020 Revised Edition (Act 41 of 2010 as amended by Acts 3 and 5 of 2012, Act 16 of 2013 and Act 25 of 2014), as published by the Attorney General's Office of Tonga — section 2 (definitions of \"earnings\", \"wages\", \"employee\", \"employer\", \"insurable earnings\"), section 19 (liability to contribute; registration; sub-contracting), section 20 (payment of contributions), section 21 (deduction from wages and the bar on recovery), section 22 (recovery from an intermediate employer), section 29 (surcharge on late paid contributions), First Schedule (exemptions) and Second Schedule (rates of contribution). National Retirement Benefits Fund — official INFORMATION GUIDE pamphlet (English), revised 2025: the Fund's establishment by Act of Parliament with 1 December 2011 declared by His Majesty's Cabinet as the effective date, contributions commencing 1 July 2012, the current member rate of 5% and employer rate of 7.5% of annual earnings applicable at the July Review Date, voluntary contributions, the five member accounts, payment within 28 working days from the end of the month, the reproduced rates-of-contribution table, the life insurance benefit funded out of the employer contribution account, the Board composition, the retirement age of 60 to 70, and the tax treatment.","url":"https://ago.gov.to/cms/images/LEGISLATION/PRINCIPAL/2016/2016-0442/NationalRetirementBenefitsFundAct_3.pdf"},"url":"https://ausref.dev/v1/to/social-contributions"}]},{"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":"2026-09-10","confidence":"primary","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","confidence":"primary","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":"vat-registration-threshold","name":"VAT registration threshold","description":"The turnover at which VAT registration becomes compulsory in Vanuatu, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"1998-08-01","source":{"name":"Value Added Tax Act [CAP 247] (Act 12 of 1998, Consolidated Edition 2006), s.12(1): 'every person who carries on a taxable activity and is not already registered becomes liable to be registered under this Act — (a) at the end of any month if the total value of supplies made in Vanuatu by the person in the year which ends with that end of that month in the course of carrying on taxable activities has exceeded four million vatu; or (b) at the start of any month if there are reasonable grounds for believing that the total value of supplies made in Vanuatu by the person in the year which starts at the start of that month in the course of carrying on taxable activities will exceed the registration threshold amount.' The identical four-million-vatu wording appears in the Act as enacted (Act No. 12 of 1998; VAT operative from 1 August 1998, see transitional s.72 'Registration of persons liable to be registered on 1 August 1998').","url":"https://www.paclii.org/vu/legis/consol_act/vata132/"},"url":"https://ausref.dev/v1/vu/vat-registration-threshold"},{"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","confidence":"primary","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":"2026-07-30","confidence":"primary","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","confidence":"primary","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","confidence":"primary","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":"withholding-tax","name":"Withholding tax rates","description":"Vanuatu levies NO income tax of any kind - no personal or corporate income tax, and therefore no withholding tax on dividends, interest or royalties paid to non-residents. This record serves the absence: every rate is 0 because no head of charge exists. Revenue is raised instead through VAT (15%), import and excise duties, rent tax, turnover-based licence fees and other charges administered by the Department of Customs and Inland Revenue (DCIR).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"secondary","effective_from":null,"source":{"name":"Vanuatu Department of Customs and Inland Revenue (vanuatucustoms.gov.vu) - the taxes DCIR administers are listed as VAT (introduced 1998 'at the rate of 12.5% on the supply of most goods and services under the VAT Act No. 12 of 1998', since raised to 15%), Rent Tax, Turnover Tax, excise, import/export duties and licensing; NO income tax act exists in Vanuatu law and no income-tax head appears anywhere in DCIR's tax list","url":"https://vanuatucustoms.gov.vu/index.php/home/section/inland-revenue"},"url":"https://ausref.dev/v1/vu/withholding-tax"},{"id":"statutory-interest","name":"Statutory interest on debts and judgments","description":"Vanuatu prescribes no interest rate anywhere. There is no Interest Act in the consolidated legislation, and the Civil Procedure Rules 2002 leave the rate to the court in every instance — including on default judgment, where interest runs 'at a rate fixed by the court'.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Civil Procedure Rules 2002 (Vanuatu), r. 9.2(4): on default judgment the court may give judgment for 'the amount claimed by the claimant; and interest from the date of filing the claim at a rate fixed by the court; and costs in accordance with Part 15'; r. 14.8(2): 'Interest on the amount of the order is recoverable as part of the order' — with no rate stated; r. 18.17: 'These Rules come into operation on 31st January 2003'","url":"https://www.paclii.org/vu/rules/ct_rules/cpr2002216/"},"url":"https://ausref.dev/v1/vu/statutory-interest"},{"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","confidence":"primary","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"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Vanuatu (VU): the Vanuatu National Provident Fund employee and employer contributions, the age and earnings tests that switch them on, and the instrument fixing the rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2026-01-01","source":{"name":"Vanuatu National Provident Fund — Press Release \"INCREASE IN MANDATORY CONTRIBUTION RATE\" (the Vanuatu National Provident Fund (Amendment) Act (CAP 189) No. 25 of 2025, gazetted by the Office of the Attorney General on 15 December 2025 in Extraordinary Gazette No. 11 of 2025; new mandatory rate of 12%, being 6% employee and 6% employer, effective 1 January 2026 and first applying to the January 2026 contribution payable in February 2026; the 8% rate ceasing after the December 2025 contribution and continuing to apply to arrears for periods up to December 2025). Vanuatu National Provident Fund — Employers page (compulsory for all employers to pay contributions for any employee aged 14 to 55 earning VT 3,000 per month or more; employer registration within 7 days of commencement of business operations and employee registration within 14 days of employment; expatriate employees liable unless approved for an alternative overseas superannuation fund or serving with a diplomatic or international mission; self-employed persons not obliged but may join as Voluntary Members; severance pay, contractual gratuity payments, allowances and reimbursements excluded from gross remuneration; VNPF inspection officers' powers of entry and examination). Governing statute: Vanuatu National Provident Fund Act [CAP 189].","url":"https://www.vnpf.com.vu/news.html"},"url":"https://ausref.dev/v1/vu/social-contributions"}]},{"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":"2026-09-10","confidence":"primary","effective_from":"2026-06-30","source":{"name":"Central Bank of Samoa — home-page 'Interest Rate' indicator, read 21 August 2026: 2.92% for June 2026 (the overall weighted-average yield on CBS Securities). The Selected Economic Indicators report for June 2026 was not yet published; citation to be upgraded to that PDF when it appears","url":"https://www.cbs.gov.ws/"},"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","confidence":"primary","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":"vat-registration-threshold","name":"VAGST registration threshold","description":"The turnover at which VAGST registration becomes compulsory in Samoa, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"2015-11-05","source":{"name":"Value Added Goods and Services Tax Act 2015 (No. 43; assent and commencement 5 November 2015), s.9(1)-(2), official Attorney-General's revised version as at 31 December 2023: 'A person must apply to the Commissioner for registration for GST: (a) at the beginning of a 12 month period, if there are reasonable grounds to expect that the total value of taxable supplies to be made by the person in that period will exceed the registration threshold; (b) at the end of a 12 month period or a lesser period, if in that period, the total value of taxable supplies made by the person exceeds the registration threshold; or (c) if the person is a public authority that has commenced to undertake a taxable activity. (2) The registration threshold is at least $130,000.' Amounts are Samoan tala (WST). The AG's Revision Notes 2016-2023 record only one amendment since enactment (Yazaki Samoa Enterprise Act 2016, Schedule 1) — s.9 is untouched.","url":"https://www.ag.gov.ws/wp-content/uploads/2024/02/Value-Added-Goods-and-Services-Tax-Act-2015.pdf"},"url":"https://ausref.dev/v1/ws/vat-registration-threshold"},{"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","confidence":"primary","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":"2026-07-30","confidence":"primary","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":"2026-08-21","confidence":"primary","effective_from":"2026-07-01","source":{"name":"Samoa Bureau of Statistics — Consumer Price Index, July 2026 (released ~14 August 2026; file Last-Modified 16 August 2026; the cover's printed release date of 14 July 2026 is a carry-over misprint from the June issue): 'The Consumer Price Index (CPI) increased by 3.1 percent in July 2026 compared with July 2025'","url":"https://www.sbs.gov.ws/documents/economics/CPI/2026/07_CPI_July.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","confidence":"primary","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":"withholding-tax","name":"Withholding tax rates","description":"Samoa's non-resident withholding tax under section 10 of the Income Tax Act 2012 - a final tax on Samoan-source interest, royalties, insurance premiums, management fees, fees for personal (including professional) services and natural resource amounts derived by non-residents, at the rates in Schedule 1 - together with the exemption that removes dividends from the net. Administered by the Ministry for Revenue (Ministry of Customs and Revenue).","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":null,"source":{"name":"Income Tax Act 2012 (Samoa), s 10(2): 'Non-resident withholding tax is to be levied at the rate specified in Schedule 1 on a non-resident person who has derived interest, royalty, insurance premium, management fee, fee for personal (including professional) services, or natural resource amount from sources in Samoa'; Schedule 1(4): '(a) for an insurance premium under a life policy or arising from re-insurance, 7.5%; or (b) for interest, a royalty, insurance premium (other than an insurance premium covered by paragraph (a)), management fee, fee for personal (including professional) services, or natural resource amount, 15%'","url":"https://revenue.gov.ws/wp-content/uploads/2022/08/Income-Tax-Act-2012.pdf"},"url":"https://ausref.dev/v1/ws/withholding-tax"},{"id":"statutory-interest","name":"Court-rule interest on judgment debts","description":"Samoa's judgment-debt interest is set by rules of court, not by statute: rule 126 of the Supreme Court (Civil Procedure) Rules 1980 makes every judgment debt in excess of $200 carry interest at 8% per annum from the time of judgment until it is satisfied. Samoa has no Interest Act, and no instrument fixes a rate for the period before judgment.","free":false,"stale":false,"last_confirmed":"2026-08-10","confidence":"primary","effective_from":"1980-01-21","source":{"name":"Supreme Court (Civil Procedure) Rules 1980 (Samoa), r. 126 'Interest on judgment debt': 'Every judgment debt in excess of $200 shall carry interest at the rate of 8 percent per annum from the time of judgment being given until the same is satisfied, and such interest may be levied under any writ of execution upon the judgment'; r. 2: 'These Rules shall come into force on the 21st day of January 1980'; made 'PURSUANT to the Judicature Ordinance 1961 the Head of State acting on the advice of the Prime Minister and with the concurrence of the Rules Committee constituted by and under Section 40 thereof'. Still in force: Judicature Act 2020 (2020 No. 23, official version as at 31 December 2023), s. 26(1) 'The Judicature Ordinance 1961 (repealed Ordinance) is repealed' and s. 26(5) 'All rules made under the repealed Ordinance are unaffected and continue under the provisions of this Act'","url":"https://www.paclii.org/ws/rules/ct_rules/scpr1980378/"},"url":"https://ausref.dev/v1/ws/statutory-interest"},{"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","confidence":"primary","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"},{"id":"social-contributions","name":"Statutory social-insurance contributions","description":"Mandatory payroll contributions for an ordinary private-sector employee in Samoa (WS): the Samoa National Provident Fund contributions and the Accident Compensation Corporation levy, with their bases, the minimum-wage rule that shifts the whole burden to the employer, and the instrument fixing each rate.","free":false,"stale":false,"last_confirmed":"2026-08-11","confidence":"primary","effective_from":"2021-07-01","source":{"name":"Government of Samoa (mygov.gov.ws) — SNPF Services page (\"Deduct your employee's portion of 10% from their gross wages\" and remit 20% in total; the minimum-wage rule requiring the employer to pay the full 20% where it pays below the WST 3.00 per hour minimum wage; contributions due on the 7th day after month end; a 2% per month penalty surcharge where payment is not made 21 days after month end). Government of Samoa press release \"Increase of Minimum Contributions\" (National Provident Fund Amendment Act 2019; \"The increase to 10% was effective as of 1 July 2021\"; enforcement of compliance deferred to 1 July 2022). Samoa National Provident Fund — Members Guide (eligibility: any person employed in Samoa or abroad by an employer having its office in Samoa; voluntary membership for those not in employment) and Employers Guide (employer definition, free registration, and record-keeping duties under sections 19, 22, 50, 51 and 52 of the SNPF Act). Accident Compensation Act 1989 (Samoa), sections 52 and 52A, read in the published text of the Act. Governing statutes: National Provident Fund Act as amended by the National Provident Fund Amendment Act 2019; Accident Compensation Act 1989.","url":"https://mygov.gov.ws/service/snpf-services/"},"url":"https://ausref.dev/v1/ws/social-contributions"}]}],"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}