{"service":"latamref","description":"Latin American government reference data: clean, cited JSON for policy rates, tax rates, minimum wages, public holidays and more.","countries":[{"country":"AR","name":"Argentina","currency":"ARS","series":[{"id":"policy-rate","name":"BCRA monetary policy rate (abolished — endogenous-rate regime)","description":"Banco Central de la República Argentina (BCRA) tasa de política monetaria. The BCRA formally abolished its policy interest rate in July 2025 when it shifted to a monetary-aggregates framework; there is no BCRA-set policy reference rate in force.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2025-07-10","source":{"name":"BCRA — Comunicado de Política Monetaria: profundización del esquema de agregados monetarios (fase de re-monetización 2026); Últimos Comunicados de Política Monetaria","url":"https://www.bcra.gob.ar/en/latest-monetary-policy-statements/"},"url":"https://latamref.dev/v1/ar/policy-rate"},{"id":"vat","name":"VAT standard rate (IVA alícuota general)","description":"Standard value-added tax rate (Impuesto al Valor Agregado), general rate under Article 28 of the Ley de IVA (Ley 23.349, texto ordenado por Decreto 280/1997).","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"1995-04-01","source":{"name":"Ley 23.349 (Ley del IVA, t.o. 1997), Artículo 28 — Infoleg (Ministerio de Justicia), texto actualizado","url":"https://servicios.infoleg.gob.ar/infolegInternet/anexos/40000-44999/42701/texact.htm"},"url":"https://latamref.dev/v1/ar/vat"},{"id":"minimum-wage","name":"Salario Mínimo, Vital y Móvil (SMVM), monthly","description":"National monthly minimum wage for full-time workers under the Régimen de Contrato de Trabajo, set by the Consejo Nacional del Empleo, la Productividad y el Salario Mínimo, Vital y Móvil and published in the Boletín Oficial.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-07-01","source":{"name":"Resolución 9/2025 del Consejo Nacional del Empleo, la Productividad y el SMVM — Boletín Oficial de la República Argentina (03/12/2025)","url":"https://www.boletinoficial.gob.ar/detalleAviso/primera/335463/20251203"},"url":"https://latamref.dev/v1/ar/minimum-wage"},{"id":"public-holidays","name":"Public holidays (feriados nacionales)","description":"National public holidays for 2026: feriados inamovibles (fixed) and feriados trasladables (movable, shown at their 2026 observed dates) under the Ley 27.399 framework and the annual government calendar.","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Feriados nacionales 2026 — Jefatura de Gabinete de Ministros, Argentina.gob.ar (framework: Ley 27.399)","url":"https://www.argentina.gob.ar/jefatura/feriados-nacionales-2026"},"url":"https://latamref.dev/v1/ar/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"INDEC — Índice de precios al consumidor (IPC), cobertura nacional, junio de 2026 (Informes técnicos vol. 10 nº 167 / Índices de precios vol. 10 nº 21)","url":"https://www.indec.gob.ar/uploads/informesdeprensa/ipc_07_26D38930EEA5.pdf"},"url":"https://latamref.dev/v1/ar/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2026-01-01","source":{"name":"Ley de Impuesto a las Ganancias, art. 73 (escala de sociedades, Ley 27.630) — ARCA, Escala Personas Jurídicas 2026","url":"https://www.afip.gob.ar/gananciasYBienes/ganancias/personas-juridicas/determinacion/documentos/Ganancias-Escala-PJ-2026.pdf"},"url":"https://latamref.dev/v1/ar/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national tax authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2026-01-01","source":{"name":"ARCA — Escala del art. 94 de la Ley de Impuesto a las Ganancias, régimen de retención, período enero a junio 2026 (RG 4.003; actualización IPC art. 73 Ley 27.743)","url":"https://www.afip.gob.ar/gananciasYBienes/ganancias/personas-humanas-sucesiones-indivisas/declaracion-jurada/documentos/Tabla-Art-94-LIG-per-ene-a-jun-2026.pdf"},"url":"https://latamref.dev/v1/ar/income-tax"}]},{"country":"BB","name":"Barbados","currency":"BBD","series":[{"id":"policy-rate","name":"Central bank policy rate — none in operation (structural null)","description":"The Central Bank of Barbados does not operate a policy interest rate. Monetary policy is anchored on the fixed exchange rate of BDS$2.00 = US$1.00 (in place since 5 July 1975) and is executed through foreign-reserve management and balance-sheet/reserve-requirement instruments, not through an announced policy rate. There is therefore no rate to serve.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2015-04-21","source":{"name":"Central Bank of Barbados press release, 7 April 2015 — 'Central Bank of Barbados will no longer set a Minimum Rate on Savings Deposits' (effective 21 April 2015): with this decision the Bank 'completed the process of dismantling a regime of structured interest rates on loans and deposits which dates back to the Bank's earliest days', and now offers 'guidance on interest rates fully through the Central Bank's activity in the financial market, rather than by way of interest rate stipulations'","url":"https://www.centralbank.org.bb/news/general-press-release/central-bank-of-barbados-will-no-longer-set-a-minimum-rate-on-savings-deposits"},"url":"https://latamref.dev/v1/bb/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Value added tax standard rate under section 7(2) of the Value Added Tax Act, Cap. 87, administered by the Barbados Revenue Authority. Changed only by Act of Parliament (or by the limited ministerial order powers in the Act).","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2010-12-01","source":{"name":"Value Added Tax Act, Cap. 87, section 7(2) — 'The tax imposed by subsection (1) on a taxable supply of goods or services by a registrant is equal to 17.5 percent of the value of the supply' (BRA consolidated text of the Act and the VAT Regulations 1996, updated June 2016); corroborated by the BRA's Value Added Tax (VAT) Rates page","url":"https://bra.gov.bb/attachment?file=Attachments/VAT+Act-Updated+June+2016.pdf&name=THE+VALUE+ADDED+TAX+ACT,+CAP.+87+AND+THE+VALUE+ADDED+TAX+REGULATIONS"},"url":"https://latamref.dev/v1/bb/vat"},{"id":"minimum-wage","name":"National minimum wage","description":"The national minimum wage fixed by Order of the Minister responsible for Labour under section 6(1) of the Minimum Wage Act, 2017 (Act 2017-4), published as a Statutory Instrument in the Official Gazette. A single national rate applies to all employees, plus one sectoral rate (security guards).","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-21","source":{"name":"Minimum Wage (National and Sectoral Minimum Wage) Order, 2026 — S.I. 2026 No. 43, made under s.6(1) Minimum Wage Act, 2017 (Act 2017-4), made by Minister Colin Jordan on 20 January 2026, published in the Official Gazette VOL. CLXI No. 10 of 20 January 2026 (Part A), First Schedule","url":"https://www.barbadosparliament.com/uploads/gazette/Gazette_January_20_2026_Part_A_VOL_CLXI_No_10_w_SIs_42_&_43.pdf"},"url":"https://latamref.dev/v1/bb/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays observed in Barbados under the Public Holidays Act, Cap. 352, as published annually by the Ministry of Labour, Social Security and the Third Sector. Calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Ministry of Labour, Social Security and the Third Sector — 'Public Holidays for the Year 2026' (official list of holidays to be observed in Barbados in 2026)","url":"https://labour.gov.bb/wp-content/uploads/2026/04/Public-Holidays-for-the-Year-2026.pdf"},"url":"https://latamref.dev/v1/bb/public-holidays"},{"id":"cpi","name":"Inflation (point-to-point, year-on-year)","description":"Point-to-point (12-month) change in the all-items Retail Price Index compiled by the Barbados Statistical Service. Barbados' official consumer price measure is the RPI (base July 2018 = 100 since the January 2023 rebasing), not a 'CPI'; the BSS and the Central Bank also headline a 12-month moving average inflation rate.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-02-01","source":{"name":"Central Bank of Barbados — Review of Barbados' Economy: January-March 2026 (published 29 April 2026): 'point-to-point inflation rose to 1.3 percent in February 2026 from a decline of 0.3 percent in February 2025'; underlying index produced by the Barbados Statistical Service","url":"https://www.centralbank.org.bb/news/economic-reviews/economic-review-january-march-2026"},"url":"https://latamref.dev/v1/bb/cpi"},{"id":"corporate-tax","name":"Corporation tax rate","description":"Standard rate of corporation tax on the taxable income of a company, section 43(8) of the Income Tax Act, Cap. 73, as inserted by the Income Tax (Amendment and Validation) Act, 2024-15. Administered by the Barbados Revenue Authority.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2024-01-01","source":{"name":"Income Tax (Amendment and Validation) Act, 2024-15 (gazetted 24 May 2024), section 6, inserting section 43(8) into the Income Tax Act, Cap. 73: 'With effect from income year 2024, commencing 1st January, 2024, the tax payable by a company upon its taxable income shall be 9 per cent'","url":"https://bra.gov.bb/attachment?file=Attachments%2fIncome+Tax+(Amendment+and+Validation)+Act%2c+2024-15.pdf"},"url":"https://latamref.dev/v1/bb/corporate-tax"},{"id":"income-tax","name":"Personal income tax rates","description":"Rates of income tax on the taxable income of resident individuals under the Income Tax Act, Cap. 73, as applied by the Barbados Revenue Authority for income year 2026. Two marginal rates apply above a basic personal allowance.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Barbados Revenue Authority, Policy Note OGC No. 001/2026 (April 2026), 'Personal Income Tax — Reduction of Personal Income Tax Rates', Income Tax Act, Cap. 73, giving effect to the Budgetary Proposals and Financial Statement 2026/2027 announced by the Minister of Finance, Ryan Straughn M.P., on 16 March 2026","url":"https://bra.gov.bb/attachment?file=Attachments%2fPolicy+Note+2026_Reduction+in+Personal+Income+Tax+Rates_April+2026.pdf&name=Policy+Note+2026_Reduction+in+Personal+Income+Tax+Rates_April+2026"},"url":"https://latamref.dev/v1/bb/income-tax"}]},{"country":"BO","name":"Bolivia","currency":"BOB","series":[{"id":"policy-rate","name":"BCB policy rate (none — quantity-targeted monetary regulation)","description":"Banco Central de Bolivia (BCB) policy interest rate. Bolivia has never announced a single conventional policy rate: under its charter (Ley 1670 of 31 Oct 1995) the BCB conducts monetary policy through a quantitative Programa Monetario — flow targets for emisión monetaria, crédito interno neto and reservas internacionales netas — executed with open-market operations (letras/bonos de regulación monetaria), encaje legal (reserve requirements) and collateralized repo/liquidity windows (Fondo RAL). No policy interest rate exists to serve.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"1995-10-31","source":{"name":"Banco Central de Bolivia — Programa Monetario Modificado 2026 (La Paz, 10 de julio de 2026)","url":"https://www.bcb.gob.bo/webdocs/Documentos%20Adjuntos/Programa_Monetario_modificado_2026_0.pdf"},"url":"https://latamref.dev/v1/bo/policy-rate"},{"id":"vat","name":"IVA standard rate (levied 'por dentro')","description":"Impuesto al Valor Agregado (IVA), alícuota general única under Título I of Ley 843, administered by the Servicio de Impuestos Nacionales (SIN). Uniquely, the statutory 13% applies to a tax-INCLUSIVE base ('por dentro'): Art. 5 makes the tax an integral part of the invoiced price.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"1992-02-27","source":{"name":"Ley N° 843, Arts. 5 y 15 (texto ordenado) — alícuota 13% desde la Ley N° 1314 de 27 de febrero de 1992","url":"https://www.lexivox.org/norms/BO-L-843R2.html"},"url":"https://latamref.dev/v1/bo/vat"},{"id":"minimum-wage","name":"Salario Mínimo Nacional (SMN), monthly","description":"Salario Mínimo Nacional — single national statutory wage floor in bolivianos per month, applicable to public and private sectors, set by Decreto Supremo with retroactive effect to 1 January of the year. Bolivia has one national floor (no regional or sectoral minimum-wage matrix).","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Decreto Supremo N° 5516 (13 de enero de 2026), Art. 23 — SMN 2026 = Bs 3.300; reglamentado por Resolución Ministerial MTEPS N° 088/26","url":"https://mintrabajo.gob.bo/index.php/nota_prensa/la-paz-32/"},"url":"https://latamref.dev/v1/bo/minimum-wage"},{"id":"public-holidays","name":"Public holidays (feriados nacionales)","description":"National holidays with suspension of public and private activities for calendar 2026, per DS 2750 (1 May 2016) Art. 2 (as amended by DS 5019 of 13 Sep 2023), DS 173 (17 Jun 2009, 21 June holiday), with the 2026-specific moves and two additional one-off holidays decreed by DS 5521 (13 Jan 2026) applied. Departmental and municipal holidays excluded.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"DS 2750 (01-may-2016) Art. 2 mod. DS 5019 (13-sep-2023); DS 173 (17-jun-2009); DS 5521 (13-ene-2026: traslados y feriados adicionales gestión 2026) — Ministerio de Turismo Sostenible, Culturas, Folklore y Gastronomía","url":"https://www.turismoyculturas.gob.bo/nota_prensa/feriados-nacionales-2026-para-incentivar-el-turismo/"},"url":"https://latamref.dev/v1/bo/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month. Producer: Instituto Nacional de Estadística (INE), IPC base 2016=100; series also republished on the Banco Central de Bolivia's 'Indicadores de Inflación' page.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-01","source":{"name":"INE Bolivia — IPC junio 2026 (base 2016=100), variación a 12 meses 9,23%; verified on BCB 'Indicadores de Inflación' (republishes the INE series)","url":"https://www.bcb.gob.bo/?q=indicadores_inflacion"},"url":"https://latamref.dev/v1/bo/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate (IUE)","description":"Impuesto sobre las Utilidades de las Empresas (IUE) — annual tax on net taxable profits of enterprises, Ley 843 Título III, Art. 50; administered by the SIN.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"1995-01-01","source":{"name":"Ley N° 843, Art. 50 (texto ordenado) — IUE 25% (introduced by Ley N° 1606 de 22-dic-1994, applicable from gestión 1995)","url":"https://www.lexivox.org/norms/BO-L-843R2.html"},"url":"https://latamref.dev/v1/bo/corporate-tax"},{"id":"income-tax","name":"Personal income tax (RC-IVA, flat)","description":"Bolivia has no progressive personal income tax. The personal-income levy is the Régimen Complementario al Impuesto al Valor Agregado (RC-IVA), Ley 843 Título II (Arts. 19-33): a flat 13% on personal income designed to enforce VAT invoicing, with IVA-invoice credits that can reduce the liability to zero. Represented as a single 13% band in the statute's native monthly BOB terms.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"1992-02-27","source":{"name":"Ley N° 843, Título II (RC-IVA), Arts. 19, 26, 30 y 31 (texto ordenado) — alícuota 13% (Art. 30, elevada de 10% a 13% por Ley N° 1314 de 27-feb-1992); reglamento D.S. N° 21531","url":"https://www.lexivox.org/norms/BO-L-843R2.html"},"url":"https://latamref.dev/v1/bo/income-tax"}]},{"country":"BR","name":"Brazil","currency":"BRL","series":[{"id":"policy-rate","name":"Banco Central do Brasil taxa Selic meta","description":"Selic target rate (meta para a taxa Selic) set by the Comitê de Política Monetária (Copom) of the Banco Central do Brasil. Effective the business day after each Copom decision.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-06-18","source":{"name":"Banco Central do Brasil — Histórico da taxa Selic meta (SGS série 432); decision of the 279ª reunião do Copom, 17 Jun 2026","url":"https://www.bcb.gov.br/controleinflacao/historicotaxasjuros"},"url":"https://latamref.dev/v1/br/policy-rate"},{"id":"vat","name":"Consumption tax (no single VAT; fragmented system in dual-VAT transition)","description":"Brazil has no single VAT. Consumption taxation is fragmented across federal (IPI, PIS, COFINS), state (ICMS) and municipal (ISS) taxes. EC 132/2023, regulated by LC 214/2025, is introducing a dual VAT — CBS (federal) plus IBS (state/municipal) — phased in from 2026, with 2026 a test year at token rates.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Lei Complementar nº 214, de 16 de janeiro de 2025 (regulamenta a Reforma Tributária / EC 132/2023) — Arts. 343 e 346 — Planalto","url":"https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp214.htm"},"url":"https://latamref.dev/v1/br/vat"},{"id":"minimum-wage","name":"Salário mínimo nacional","description":"National monthly minimum wage (salário mínimo), set annually by federal decree, effective 1 January.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Decreto nº 12.797, de 2025 (dispõe sobre o valor do salário mínimo a vigorar a partir de 1º de janeiro de 2026) — Planalto","url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/decreto/d12797.htm"},"url":"https://latamref.dev/v1/br/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"National statutory holidays (feriados nacionais) of Brazil. Set by federal law (Lei nº 662/1949 and others) and consolidated for federal administration each year by a Ministério da Gestão portaria. Excludes optional federal 'pontos facultativos' (Carnaval, Corpus Christi) and state/municipal holidays.","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Ministério da Gestão e da Inovação em Serviços Públicos — Portaria MGI nº 11.460 (feriados nacionais e pontos facultativos de 2026, DOU de 30/12/2025)","url":"https://www.gov.br/gestao/pt-br/assuntos/noticias/2025/dezembro/confira-o-calendario-oficial-de-feriados-nacionais-e-pontos-facultativos-em-2026"},"url":"https://latamref.dev/v1/br/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"IBGE — IPCA (Índice Nacional de Preços ao Consumidor Amplo), variação acumulada em 12 meses; SIDRA tabela 1737, variável 2265","url":"https://apisidra.ibge.gov.br/values/t/1737/n1/all/v/2265/p/202606?formato=json"},"url":"https://latamref.dev/v1/br/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"1996-01-01","source":{"name":"Lei nº 9.249, de 26 de dezembro de 1995 (IRPJ, arts. 3º e 19 CSLL) — Planalto","url":"https://www.planalto.gov.br/ccivil_03/leis/l9249.htm"},"url":"https://latamref.dev/v1/br/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national tax authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2026-01-01","source":{"name":"Receita Federal — Tabela progressiva mensal do IRPF vigente a partir de janeiro de 2026 (Lei nº 15.191/2025; redutor da Lei nº 15.270/2025)","url":"https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"},"url":"https://latamref.dev/v1/br/income-tax"}]},{"country":"BZ","name":"Belize","currency":"BZD","series":[{"id":"policy-rate","name":"Policy interest rate — NONE (structural null; the BZ$2 : US$1 peg is the nominal anchor)","description":"Belize has no monetary policy interest rate. The Central Bank of Belize (CBB), acting under the Central Bank of Belize Act (in force 1 January 1982), pursues 'monetary stability, especially stability of the exchange rate' by defending a fixed parity of BZ$2.00 = US$1.00 in place since May 1976, and conducts policy through quantity instruments — primary (cash) and secondary reserve requirements, a securities (Treasury-bill holding) requirement and management of the monetary base — not through an announced policy rate. There is therefore no rate-setting meeting, no decision calendar and no communiqué series to track.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"1976-05-01","source":{"name":"Central Bank of Belize — 'Monetary Policy' and 'Monetary Policy Tools' (core-functions pages, official CBB website): 'Since May 1976, Belize has maintained a fixed exchange rate of BZ$2.00 to US$1.00'; policy operates by 'targeting commercial banks' liquidity through the Bank's management of the monetary base (reserve balances)', with 'adjustments in the monetary base, particularly through the manipulation of reserve requirements (a major instrument of monetary policy)'; on interest rates, 'the Bank does not set any interest rate levied by domestic banks except for the minimum interest rate payable on savings deposits' and 'has opted not to use this as a tool of monetary policy but to let market forces determine interest rate'","url":"https://www.centralbank.org.bz/home/core-functions/monetary-policy/monetary-policy-tools"},"url":"https://latamref.dev/v1/bz/policy-rate"},{"id":"vat","name":"General Sales Tax (GST) standard rate","description":"Belize levies a VAT-type credit-invoice tax called the General Sales Tax under the General Sales Tax Act, Chapter 63 of the Substantive Laws of Belize (Revised Edition 2020). Section 8 charges GST on taxable importations and taxable supplies; section 9 fixes the rate. Administered by the Belize Tax Service Department (BTS) under the Ministry of Finance.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2010-04-01","source":{"name":"General Sales Tax Act, Cap. 63, section 9(1) — 'The rate of GST applicable to a taxable supply or importation is, (a) if the supply or import is zero-rated under the First Schedule, the Second Schedule or the Third Schedule, 0%; or (b) in any other case, 12.5%.' The 12.5% figure was substituted by Act No. 15 of 2010 (marginal note to s.9). Statute text: official Belize Tax Service compilation of Cap. 63","url":"https://bts.gov.bz/wp-content/uploads/2020/06/Chap-63-General-Sales-Tax-Act.pdf"},"url":"https://latamref.dev/v1/bz/vat"},{"id":"minimum-wage","name":"National minimum wage (hourly)","description":"Single national hourly minimum wage covering all categories of workers, fixed by Order of the Minister of Labour under the Wages Council Act / Labour Act (Cap. 297) machinery on the recommendation of the Wages Councils. Belize has no regional or sectoral differentiation of the floor since 1 January 2023: the previously separate rates for shop assistants, domestic workers, agricultural/manual workers and export-industry workers were consolidated to a single rate.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2023-01-01","source":{"name":"Wages Council (Wages Regulation) (Consolidation) (Amendment) Order, 2022 — Statutory Instrument No. 169 of 2022; and Wages Regulation (Manual Workers) (Amendment) Order, 2022 — Statutory Instrument No. 170 of 2022, which together raised the minimum wage for all categories of workers to BZ$5.00 per hour with effect from 1 January 2023 (Government of Belize Press Office official notice, 23 December 2022)","url":"https://www.pressoffice.gov.bz/minimum-wage-increases-for-all-categories-of-workers/"},"url":"https://latamref.dev/v1/bz/minimum-wage"},{"id":"public-holidays","name":"Public and bank holidays","description":"Public and bank holidays specified in the First and Second Schedules to the Holidays Act, Chapter 289 of the Laws of Belize (Revised Edition 2011), observed in accordance with section 3 of that Act. The Ministry responsible (Home Affairs and New Growth Industries) notifies the observance dates for each calendar year by press notice in advance.","free":true,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Government of Belize Press Office, Press Release PR#218-25, 'Public and Bank Holidays 2026', Belmopan, 6 November 2025 — 'IT IS NOTIFIED for general information that public and bank holidays specified in the First and Second Schedules to Holidays Act, Chapter 289 of the Laws of Belize, Revised Edition 2011, will be observed on the following days during the year 2026 in accordance with section 3 of the said Act'","url":"https://www.pressoffice.gov.bz/wp-content/uploads/2025/11/Nov-6-PR218-25-Public-and-Bank-Holidays-2026.pdf"},"url":"https://latamref.dev/v1/bz/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 Statistical Institute of Belize (SIB), the national statistics office. SIB publishes CPI in a combined monthly economic press release, typically in the last week of the following month.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-05-01","source":{"name":"Statistical Institute of Belize — press release of 24 June 2026, 'Unemployment rate at 1.9 percent in April 2026, Belize's economy grows by 5.1 percent in the first quarter 2026, and inflation up 4.3 percent in May 2026': 'the All-Items CPI, which summarizes price levels across all categories of consumer goods and services, stood at 124.8. This marked an increase from 119.6 in May 2025, reflecting a national ... inflation rate of 4.3 percent'","url":"https://sib.org.bz/press-release-2026-06-24/"},"url":"https://latamref.dev/v1/bz/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate — NONE (structural null; Belize levies a gross-receipts business tax instead)","description":"Belize does not impose a corporate income tax on company profits. 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Business tax is imposed separately by s.106 at the rates in Schedule IX per s.107(1)","url":"https://www.nationalassembly.gov.bz/wp-content/uploads/2024/12/Act-No.-40-of-2024-Income-and-Business-Tax-Amendment-Act-2024.pdf"},"url":"https://latamref.dev/v1/bz/corporate-tax"},{"id":"income-tax","name":"Personal income tax — exemption threshold and rate","description":"Income tax on the chargeable income of EMPLOYED individuals under the Income and Business Tax Act, Cap. 55, sections 6 and 16, administered by the Belize Tax Service Department through PAYE. Belize has no progressive bracket ladder: a single flat rate applies above a statutory exemption threshold, with a basic deduction and a taper credit at the bottom.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2025-01-01","source":{"name":"Income and Business Tax Act, Cap. 55, s.16(1)-(2) as amended by section 4 of the Income and Business Tax (Amendment) Act, No. 40 of 2024, and s.6(3) as replaced by section 3 of that Act (assented 11 Dec 2024 by H.E. Dame Froyla Tzalam, gazetted 14 Dec 2024; section 34: 'This Act shall come into force on the 1st day of January, 2025')","url":"https://www.nationalassembly.gov.bz/wp-content/uploads/2024/12/Act-No.-40-of-2024-Income-and-Business-Tax-Amendment-Act-2024.pdf"},"url":"https://latamref.dev/v1/bz/income-tax"}]},{"country":"CL","name":"Chile","currency":"CLP","series":[{"id":"policy-rate","name":"Tasa de Política Monetaria (TPM)","description":"Banco Central de Chile Tasa de Política Monetaria (Monetary Policy Rate), set at each Reunión de Política Monetaria (RPM).","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2025-12-16","source":{"name":"Banco Central de Chile — Comunicado RPM junio 2026 (mantiene TPM en 4,5%, decisión unánime)","url":"https://www.bcentral.cl/en/content/-/details/prensa/comunicados-rpm/comunicado-rpm-junio-2026"},"url":"https://latamref.dev/v1/cl/policy-rate"},{"id":"vat","name":"IVA tasa general","description":"Standard Impuesto al Valor Agregado (IVA) rate, set by Decreto Ley N° 825 (Ley sobre Impuesto a las Ventas y Servicios).","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2003-10-01","source":{"name":"DL 825, Artículo 14 (Ley sobre Impuesto a las Ventas y Servicios) — Servicio de Impuestos Internos (SII)","url":"https://www.sii.cl/normativa_legislacion/sobreventasyservicios.pdf"},"url":"https://latamref.dev/v1/cl/vat"},{"id":"minimum-wage","name":"Ingreso Mínimo Mensual (IMM)","description":"Statutory monthly minimum wage for workers aged 18 to 65, set by law and periodically reajustado.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-05-01","source":{"name":"Senado de la República de Chile — reajuste al Ingreso Mínimo Mensual (Ley N° 21.830, D.O. 22-06-2026): \"A contar del 01 de mayo de 2026, se eleva a $553.553 el ingreso mínimo mensual para los trabajadores mayores de 18 años de edad y hasta de 65 años\"","url":"https://www.senado.cl/comunicaciones/noticias/ley-reajuste-al-ingreso-minimo-mensual"},"url":"https://latamref.dev/v1/cl/minimum-wage"},{"id":"public-holidays","name":"Feriados legales","description":"National statutory public holidays (feriados legales), per Ley 2.977 and subsequent leyes; feriados irrenunciables per Ley 19.973.","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Biblioteca del Congreso Nacional (BCN) — Feriados legales en Chile (Ley 2.977 y leyes posteriores; irrenunciables por Ley 19.973)","url":"https://www.bcn.cl/leyfacil/recurso/feriados-legales"},"url":"https://latamref.dev/v1/cl/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"INE Chile — Boletín Estadístico: Índice de Precios al Consumidor, junio 2026 (Edición N°332, 8 de julio de 2026)","url":"https://www.ine.gob.cl/docs/default-source/%C3%ADndice-de-precios-al-consumidor/boletines/espa%C3%B1ol/2026/boletin-indice-de-precios-al-consumidor-junio-2026.pdf?sfvrsn=51fcbbf2_6"},"url":"https://latamref.dev/v1/cl/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2020-01-01","source":{"name":"Ley sobre Impuesto a la Renta (DL 824), Impuesto de Primera Categoría — Servicio de Impuestos Internos (SII); régimen general semi-integrado 27%","url":"https://www.bcn.cl/leychile/navegar?idNorma=6368"},"url":"https://latamref.dev/v1/cl/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule for resident individuals, from the national tax authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2020-01-01","source":{"name":"Ley sobre Impuesto a la Renta (DL 824), Art. 52 — Impuesto Global Complementario / Art. 43 Impuesto Único de Segunda Categoría; tabla anual AT-2026 — Servicio de Impuestos Internos (SII)","url":"https://www.sii.cl/valores_y_fechas/renta/2026/personas_naturales.html"},"url":"https://latamref.dev/v1/cl/income-tax"}]},{"country":"CO","name":"Colombia","currency":"COP","series":[{"id":"policy-rate","name":"Banco de la República tasa de intervención","description":"Banco de la República tasa de interés de intervención de política monetaria, set by the Junta Directiva (JDBR).","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-07-01","source":{"name":"Banco de la República — Junta Directiva, junio de 2026 (comunicado)","url":"https://www.banrep.gov.co/es/noticias/junta-directiva-junio-2026"},"url":"https://latamref.dev/v1/co/policy-rate"},{"id":"vat","name":"IVA tarifa general","description":"Impuesto sobre las ventas (IVA) tarifa general.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2017-02-01","source":{"name":"Estatuto Tributario, Artículo 468 (tarifa general del IVA) — texto oficial, Secretaría del Senado","url":"http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr019.html"},"url":"https://latamref.dev/v1/co/vat"},{"id":"minimum-wage","name":"Salario mínimo mensual legal vigente (SMMLV)","description":"Salario mínimo mensual legal vigente, set by annual government decree effective 1 January.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Decreto 0159 de 2026 (Ministerio del Trabajo, 19 feb 2026) — fija transitoriamente el SMMLV 2026","url":"https://dapre.presidencia.gov.co/normativa/normativa/DECRETO%20No.%200159%20DEL%2019%20DE%20FEBRERO%20DE%202026.pdf"},"url":"https://latamref.dev/v1/co/minimum-wage"},{"id":"public-holidays","name":"Public holidays (festivos)","description":"National public holidays. Fixed-date holidays plus movable holidays shifted to the following Monday under Ley 51 de 1983 ('Ley Emiliani').","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Ley 51 de 1983 ('Ley Emiliani') — Gestor Normativo, Función Pública (rule that shifts movable holidays to the next Monday)","url":"https://www.funcionpublica.gov.co/eva/gestornormativo/norma.php?i=4954"},"url":"https://latamref.dev/v1/co/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"DANE — Boletín técnico Índice de Precios al Consumidor (IPC), junio 2026 (Bogotá, 7 de julio de 2026)","url":"https://www.dane.gov.co/files/operaciones/IPC/jun2026/bol-IPC-jun2026.pdf"},"url":"https://latamref.dev/v1/co/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2023-01-01","source":{"name":"Estatuto Tributario, Artículo 240 (tarifa general del impuesto sobre la renta para personas jurídicas), modificado por la Ley 2277 de 2022 art. 10 — Secretaría del Senado","url":"http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr010.html"},"url":"https://latamref.dev/v1/co/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule for resident individuals, from the national tax authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2020-01-01","source":{"name":"Estatuto Tributario, Artículo 241 (tarifa para las personas naturales residentes) — Secretaría del Senado; UVT 2026 por Resolución DIAN 000238 de 15-12-2025","url":"http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr010.html"},"url":"https://latamref.dev/v1/co/income-tax"}]},{"country":"CR","name":"Costa Rica","currency":"CRC","series":[{"id":"policy-rate","name":"BCCR monetary policy rate (TPM)","description":"Banco Central de Costa Rica Tasa de Política Monetaria (TPM) — the target rate for overnight operations in the Mercado Integrado de Liquidez, set by the Junta Directiva at its monetary policy meetings (roughly eight per year).","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2025-12-19","source":{"name":"BCCR — Comunicado de Política Monetaria N.º 08-2025, 18 dic 2025 (sesión 6299-2025): reduce la TPM en 25 p.b. y la ubica en 3,25% anual a partir del 19 de diciembre del 2025","url":"https://www.bccr.fi.cr/publicaciones/DocPolticaMonetariaInflacin/ComunicadoPoliticaMonetaria_08-2025.pdf"},"url":"https://latamref.dev/v1/cr/policy-rate"},{"id":"vat","name":"IVA standard rate","description":"Impuesto sobre el Valor Agregado (IVA) tarifa general — standard value-added tax rate, Ley del IVA N.º 6826 as rewritten by Título I of Ley 9635 de Fortalecimiento de las Finanzas Públicas (3 Dec 2018).","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2019-07-01","source":{"name":"Ley del Impuesto al Valor Agregado, Artículo 10 (texto vigente, Sistema Costarricense de Información Jurídica — SCIJ/PGR)","url":"https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=87720&nValor3=125773&strTipM=TC"},"url":"https://latamref.dev/v1/cr/vat"},{"id":"minimum-wage","name":"Minimum wage (lowest generic monthly rate)","description":"Costa Rica has no single national minimum wage. The Consejo Nacional de Salarios (tripartite body under Ley N.º 832 de 1949) fixes a MATRIX of statutory minimums by OCCUPATION/SKILL CATEGORY each year (resolution by 1 Nov, officialized by MTSS executive decree effective 1 Jan). This series carries the lowest generic monthly rate: Trabajador en Ocupación No Calificada, ocupaciones genéricas por mes.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-01-01","source":{"name":"Decreto Ejecutivo N.º 45303-MTSS del 08/11/2025, 'Fijación de salarios mínimos para el sector privado que regirán a partir del 1° de enero del 2026' (La Gaceta N.º 229, Alcance 156, 05/12/2025) — texto completo en SCIJ","url":"https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=105838&nValor3=148681&strTipM=TC"},"url":"https://latamref.dev/v1/cr/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Días feriados per Artículo 148 of the Código de Trabajo (Ley N.º 2 de 1943, texto vigente), calendar year 2026 — nine feriados de pago obligatorio and three de pago no obligatorio.","free":true,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-01-01","source":{"name":"Código de Trabajo, Artículo 148 — texto vigente (versión 10 de 10), Sistema Costarricense de Información Jurídica (SCIJ/PGR)","url":"https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_articulo.aspx?param1=NRA&nValor1=1&nValor2=8045&nValor3=140179&nValor5=47175"},"url":"https://latamref.dev/v1/cr/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"INEC Costa Rica — Índice de Precios al Consumidor, junio 2026 (IPC base diciembre 2020=100), served via BCCR Indicadores Económicos cuadro 2732 ('Índice de precios al consumidor (IPC)', fuente: Instituto Nacional de Estadística y Censos)","url":"https://gee.bccr.fi.cr/indicadoreseconomicos/Cuadros/frmVerCatCuadro.aspx?idioma=1&CodCuadro=2732&FecInicial=2026-06-01&FecFinal=2026-06-30"},"url":"https://latamref.dev/v1/cr/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2026-01-01","source":{"name":"Ley del Impuesto sobre la Renta N.º 7092, Artículo 15 — tarifa general del 30% para personas jurídicas (texto vigente, Sistema Costarricense de Información Jurídica SCIJ/PGR); 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CNS-01-2025 del Comité Nacional de Salarios sobre salario mínimo nacional para los trabajadores del sector privado no sectorizado (26 Feb 2025), Artículo Tercero, Párrafo I (second phase, 1 Feb 2026)","url":"https://transparencia.mt.gob.do/images/docs/base_legal/resoluciones/CNS/2025/RESOLUCION%20CNS-01-2025%20PRIVADO%20NO%20SECTORIZADO%202....pdf"},"url":"https://latamref.dev/v1/do/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Días feriados for calendar year 2026 with observed dates per Ley 139-97 (19 Jun 1997, G.O. 9957), which moves holidays falling Tuesday/Wednesday to the preceding Monday and Thursday/Friday to the following Monday, except the immovable dates (1 Jan, 21 Jan, 27 Feb, Viernes Santo, Corpus Christi, 16 Aug, 24 Sep, 25 Dec).","free":true,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-01-01","source":{"name":"Ministerio de Trabajo — 'Ministerio de Trabajo informa días feriados correspondientes al año 2026' (official announcement applying Ley 139-97)","url":"https://mt.gob.do/ministerio-de-trabajo-informa-dias-feriados-correspondientes-al-ano-2026/"},"url":"https://latamref.dev/v1/do/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"BCRD — Informe Índice de Precios al Consumidor (IPC), junio 2026 (Departamento de Cuentas Nacionales y Estadísticas Económicas, División de Precios)","url":"https://cdn.bancentral.gov.do/documents/publicaciones-economicas/indice-de-precios-al-consumidor-informe-mensual/documents/Informe-IPC-2026-06.pdf"},"url":"https://latamref.dev/v1/do/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2015-01-01","source":{"name":"DGII — Impuesto sobre la Renta (Ciclo del Contribuyente / Principales Impuestos): tasa de ISR de personas jurídicas 27%; base legal Art. 297 Código Tributario (Ley 11-92) reformado por Ley 253-12","url":"https://dgii.gov.do/cicloContribuyente/obligacionesTributarias/principalesImpuestos/Paginas/impuestoSobreRenta.aspx"},"url":"https://latamref.dev/v1/do/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule for resident individuals, from the national tax authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2017-01-01","source":{"name":"DGII — Impuesto sobre la Renta, escala anual de personas físicas (Art. 296 Código Tributario, Ley 11-92); rentas exentas hasta RD$416,220.00","url":"https://dgii.gov.do/cicloContribuyente/obligacionesTributarias/principalesImpuestos/Paginas/impuestoSobreRenta.aspx"},"url":"https://latamref.dev/v1/do/income-tax"}]},{"country":"EC","name":"Ecuador","currency":"USD","series":[{"id":"policy-rate","name":"BCE policy rate (none — fully dollarized economy)","description":"Banco Central del Ecuador (BCE) policy interest rate. Ecuador has been fully dollarized since 2000 (US dollar is legal tender); the BCE cannot issue currency or act as lender of last resort and does not conduct conventional monetary policy, so no policy interest rate exists. The BCE only publishes market-average 'tasas referenciales' (referential rates), which are statistical benchmarks, not a policy instrument.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2000-03-13","source":{"name":"Banco Central del Ecuador — Tasas de Interés (tasas referenciales vigentes)","url":"https://contenido.bce.fin.ec/documentos/Estadisticas/SectorMonFin/TasasInteres/Indice.htm"},"url":"https://latamref.dev/v1/ec/policy-rate"},{"id":"vat","name":"IVA standard rate","description":"Impuesto al Valor Agregado (IVA) tarifa general — standard value-added tax rate under Article 65 of the Ley de Régimen Tributario Interno (LRTI), administered by the Servicio de Rentas Internas (SRI).","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2024-04-01","source":{"name":"SRI — Circular No. NAC-DGECCGC25-00000006 (26 Dec 2025): tarifa general del IVA del 15% se mantiene vigente para 2026","url":"https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar?id=236482f4-6125-42fd-b073-62c99d08233d&nombre=NAC-DGECCGC25-00000006.pdf"},"url":"https://latamref.dev/v1/ec/vat"},{"id":"minimum-wage","name":"Salario Básico Unificado (SBU), monthly","description":"Salario Básico Unificado del trabajador en general — national monthly minimum wage in US dollars, set each December by acuerdo ministerial of the Ministerio del Trabajo (after tripartite review in the Consejo Nacional de Trabajo y Salarios) for the following calendar year.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-01-01","source":{"name":"Ministerio del Trabajo — Acuerdo Ministerial Nro. MDT-2025-195 (15 Dec 2025; RO Suplemento 187, 18 Dec 2025): SBU 2026 = USD 482","url":"https://www.trabajo.gob.ec/despues-de-casi-una-decada-hay-consenso-gobierno-empleadores-y-trabajadores-acuerdan-fijar-el-salario-basico-unificado-de-2026-en-usd-482-no-hay-imposicion-hay-union/"},"url":"https://latamref.dev/v1/ec/minimum-wage"},{"id":"public-holidays","name":"Public holidays (feriados nacionales)","description":"National obligatory-rest holidays (feriados nacionales de descanso obligatorio) for calendar year 2026, per Article 65 of the Código del Trabajo as reformed by the 2016 'Ley de Feriados' (observance-shift rules applied), plus the additional non-recoverable rest day decreed for 2 January 2026.","free":true,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-01-01","source":{"name":"Ministerio de Turismo — Calendario de feriados nacionales (framework: Art. 65 Código del Trabajo, reformado por la Ley Orgánica 'Ley de Feriados', RO 2S 906, 20-XII-2016; Decreto Ejecutivo 249 de 17-XII-2025 para el 2 de enero)","url":"https://servicios.turismo.gob.ec/turismo-en-cifras/feriados-nacionales/"},"url":"https://latamref.dev/v1/ec/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"INEC Ecuador — Boletín Técnico N° 06-2026-IPC, Índice de Precios al Consumidor Junio 2026 (base 2014=100)","url":"https://www.ecuadorencifras.gob.ec/documentos/web-inec/Inflacion/2026/junio/BOLETIN_TECNICO_IPC_2026_06.pdf"},"url":"https://latamref.dev/v1/ec/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2018-01-01","source":{"name":"SRI — Ley de Régimen Tributario Interno (LRTI), Art. 37 'Tarifa del impuesto a la renta para sociedades'","url":"https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/41cf5f60-1b6c-405f-9d0f-864291c2e3cd/Adjunto%20el%20Art%C3%ADculo%2037-1.pdf"},"url":"https://latamref.dev/v1/ec/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule for resident individuals, from the national tax authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2026-01-01","source":{"name":"SRI — Resolución Nro. NAC-DGERCGC25-00000043 (29 Dec 2025), tabla del impuesto a la renta de personas naturales, período fiscal 2026 (Art. 36 lit. a LRTI)","url":"https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar?id=bb7aac3c-251d-4243-9477-10a3ba8e7355&nombre=NAC-DGERCGC25-00000043.pdf"},"url":"https://latamref.dev/v1/ec/income-tax"}]},{"country":"GT","name":"Guatemala","currency":"GTQ","series":[{"id":"policy-rate","name":"Banguat tasa de interés líder de política monetaria","description":"Banco de Guatemala (Banguat) leading monetary policy interest rate (tasa de interés líder de política monetaria), set by the Junta Monetaria at its scheduled rate-decision sessions (eight per year).","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-02-18","source":{"name":"Banco de Guatemala — Boletines de Prensa 2026 (Junta Monetaria decisions)","url":"https://banguat.gob.gt/page/boletines-de-prensa-2026"},"url":"https://latamref.dev/v1/gt/policy-rate"},{"id":"vat","name":"IVA standard rate","description":"Impuesto al Valor Agregado (IVA) tarifa única — standard value-added tax rate, Artículo 10 of Decreto 27-92 del Congreso de la República (Ley del IVA).","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2001-08-01","source":{"name":"SAT — Legislación Tributaria (Ley del IVA, Decreto 27-92, Artículo 10)","url":"https://portal.sat.gob.gt/portal/biblioteca-en-linea-sat/legislacion-tributaria/"},"url":"https://latamref.dev/v1/gt/vat"},{"id":"minimum-wage","name":"Minimum wage (lowest rate in the activity x circumscription matrix)","description":"Guatemala has no single national minimum wage. An annual Acuerdo Gubernativo of the Ministerio de Trabajo y Previsión Social sets a MATRIX of daily/monthly minimum wages by ECONOMIC ACTIVITY (agrícola / no agrícola / exportadora y de maquila) and, since Acuerdo Gubernativo 285-2021 defined them, by ECONOMIC CIRCUMSCRIPTION (CE1 = department of Guatemala; CE2 = the other 21 departments). This series carries the LOWEST daily rate in the schedule.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-01-01","source":{"name":"Acuerdo Gubernativo 256-2025 (Diario de Centro América, 22 Dec 2025) — DCA/Gobierno de Guatemala","url":"https://dca.gob.gt/noticias-guatemala-diario-centro-america/gobierno-fija-nuevos-salarios-minimos-para-2026/"},"url":"https://latamref.dev/v1/gt/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Días de asueto con goce de salario for private-sector workers per Artículo 127 of the Código de Trabajo (Decreto 1441), as modulated by the Ley que Promueve el Turismo Interno (Decreto 42-2010 reformed by Decreto 19-2018) — calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-01-01","source":{"name":"Código de Trabajo, Artículo 127 (edición digital oficial, Ministerio de Trabajo y Previsión Social) + Decreto 19-2018 (Congreso de la República / Diario de Centro América 10 Oct 2018)","url":"https://www.mintrabajo.gob.gt/doc/normativasDeTrabajo/Codigo-de-Trabajo-Digital.pdf"},"url":"https://latamref.dev/v1/gt/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"INE Guatemala — IPC, Variación interanual por región, República (serie oficial base anual 2024=100, actualizada 7 Jul 2026 con el dato de junio; portal de datos abiertos del INE)","url":"https://datos.ine.gob.gt/dataset/4243818d-b479-4bc1-aae6-2735e2b51265/resource/7a53f9d4-1801-45e0-b91f-70fb93e0f9c1/download/ipc_varint_reg_es25.xlsx"},"url":"https://latamref.dev/v1/gt/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2015-01-01","source":{"name":"SAT / Congreso de la República — Decreto 10-2012 (Ley de Actualización Tributaria), Libro I (ISR), Art. 36 'Tipo impositivo en el Régimen Sobre las Utilidades de Actividades Lucrativas'","url":"https://portal.sat.gob.gt/portal/wpfd_file/decreto-no-10-2012-ley-de-actualizacion-tributaria-2/"},"url":"https://latamref.dev/v1/gt/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule for resident individuals, from the national tax authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2013-01-01","source":{"name":"SAT / Congreso de la República — Decreto 10-2012 (Ley de Actualización Tributaria), Libro I (ISR), Art. 73 (ISR rentas del trabajo en relación de dependencia)","url":"https://portal.sat.gob.gt/portal/wpfd_file/decreto-no-10-2012-ley-de-actualizacion-tributaria-2/"},"url":"https://latamref.dev/v1/gt/income-tax"}]},{"country":"GY","name":"Guyana","currency":"GYD","series":[{"id":"policy-rate","name":"Bank of Guyana Bank Rate (rediscount rate)","description":"The Bank Rate — the rate at which the Bank of Guyana rediscounts eligible paper for licensed depository financial institutions, published as the single 'BANK OF GUYANA — Bank Rate' line in Table 4.1 (Guyana: Selected Interest Rates) of the Bank's monthly Statistical Abstract and on the Bank's homepage rates panel. It is NOT a discretionary policy rate announced by a scheduled monetary policy committee: the Bank of Guyana has no MPC, publishes no monetary policy announcement calendar, and states in its own Annual Report that treasury bill issuance and foreign exchange market intervention are its primary operational tools of monetary policy.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2013-03-31","source":{"name":"Bank of Guyana — Statistical Abstract, April 2026, Table 4.1 'Guyana: Selected Interest Rates (Percent Per Annum)', row 'BANK OF GUYANA — Bank Rate': 5.00 at every month-end from December 2020 through April 2026; corroborated by Bank of Guyana Annual Report 2025, 'Interest Rates': 'The Bank Rate, which is determined by the 91-day Treasury bill rate, remained unchanged at 5.0 percent at end-December 2025'","url":"https://bankofguyana.org.gy/bog/images/research/Reports/statistical_abstract/abapr2026.pdf"},"url":"https://latamref.dev/v1/gy/policy-rate"},{"id":"vat","name":"Value-Added Tax standard rate","description":"The single positive rate of value-added tax charged on every taxable supply made in Guyana by a taxable person and on every import of goods or services other than an exempt import. Section 9(1) of the Value-Added Tax Act, Chapter 81:05, does not itself state a rate: it levies the tax 'at a single positive rate to be specified by regulations made by the Minister, which regulations shall be subject to an affirmative resolution of the National Assembly'. The operative rate therefore lives in regulation 2 of the Value-Added Tax Regulations 2005. Administered by the Guyana Revenue Authority.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2017-02-01","source":{"name":"Value-Added Tax Regulations 2005, regulation 2 (Rate of tax under section 9(1) of the Act), as amended by Regulations No. 8 of 2016 — 'The tax imposed under section 9(1) of the Act shall be at a rate of fourteen percent (14%)'; printed in the Value-Added Tax Act, Chapter 81:05 (Act, Regulations, Transitional Regulations) consolidated and reprinted by the Guyana Revenue Authority, revised 27 March 2026","url":"https://www.gra.gov.gy/wp-content/uploads/2026/03/VAT-Act-Regul.-Trans.-Reg.-revised-March-27-2026.pdf"},"url":"https://latamref.dev/v1/gy/vat"},{"id":"minimum-wage","name":"National Minimum Wage (private sector)","description":"The national minimum wage payable to every employed person in Guyana, fixed by Order of the Minister responsible for labour under section 8 of the Labour Act, Chapter 98:01. The Order states the minimum as four equivalent alternatives — per hour, per day, per week and per month, 'as the case may be' — and applies to all workers, not only those in the sectors listed in its Schedule. It binds the PRIVATE sector; the public-sector minimum is set separately through the national budget and public-sector wage agreements and is materially higher (see notes).","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2022-07-01","source":{"name":"Order No. 20 of 2022 — The Labour (National Minimum Wage) Order 2022, made under section 8 of the Labour Act (Cap. 98:01), Official Gazette (Extraordinary) of Guyana, Legal Supplement B, Georgetown, Friday 24th June 2022, clause 3: 'the minimum rate of wages payable to an employed person shall not be less than three hundred and forty-seven dollars per hour or two thousand seven hundred and seventy-six dollars per day or thirteen thousand eight hundred and eighty dollars per week or sixty thousand one hundred and forty-seven dollars per month, as the case may be'; clause 1: comes into operation on 1st July 2022","url":"https://egazette.officialgazette.gov.gy/api/pdf/f058064e-1558-4a28-9806-4e15584a28fa"},"url":"https://latamref.dev/v1/gy/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays for calendar year 2026 under the Public Holidays Act, Chapter 19:07 (Act 25 of 1919, as amended by 6 of 1967 and 26 of 1969). Section 2 defines a public holiday as a day that is dies non and is kept as a holiday by all banks, educational establishments, public offices and government departments. Section 3(1) fixes a core list; section 3(2) obliges the Minister responsible for public holidays to gazette the dates of that year's Phagwah, Deepavali, Eid-Ul-Azha and Youman Nabi; section 6 lets the Minister appoint any additional or substitute day by notification in the Gazette. In practice the Minister of Home Affairs gazettes essentially every holiday individually, a few weeks ahead.","free":true,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Public Holidays Act, Chapter 19:07, s. 3 and s. 6, consolidated text L.R.O. 1/2012, Laws of Guyana Volume 6 (Ministry of Legal Affairs); individual 2026 dates from Notifications made under the Act by Hon. Oneidge Walrond, M.P., Minister of Home Affairs, published in the Official Gazette Legal Supplement B (Phagwah 14 Feb 2026; Independence Day 16 May 2026; Eid-Ul-Adha 23 May 2026; CARICOM Day extraordinary 27 Jun 2026; Emancipation Day 18 Jul 2026) and on moha.gov.gy (Good Friday and Easter Monday; Labour Day and Arrival Day, both dated 20 April 2026; CARICOM Day)","url":"https://mola.gov.gy/laws/Volume%206%20Cap.%2018.01%20-%2023.011696968337.pdf"},"url":"https://latamref.dev/v1/gy/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, the twelve-month percent change in the All Items Georgetown Consumer Price Index (base December 2009 = 100), compiled and published monthly by the Bureau of Statistics, Guyana. Georgetown is the official national headline CPI; the Bureau separately publishes an All Urban CPI at lower frequency.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-06-01","source":{"name":"Bureau of Statistics, Guyana — Consumer Price Index, Georgetown, Guyana: June, 2026 (All Items Index 153.47, December 2009 = 100; JUN'26/MAY'26 +1.2 per cent, JUN'26/JUN'25 +4.0 per cent)","url":"https://statisticsguyana.gov.gy/subjects/price-indices/consumer-price-index-georgetown-guyana-june-2026/"},"url":"https://latamref.dev/v1/gy/cpi"},{"id":"corporate-tax","name":"Corporation tax standard rate (non-commercial company)","description":"Corporation tax on the chargeable profits of a company resident or carrying on business in Guyana, imposed by the Corporation Tax Act, Chapter 81:03 (Act 30 of 1970), section 10(1). Guyana does not have a single headline rate: section 10(1) sets three rates by class of company, and section 10A(1) applies a dual rate to companies carrying on both commercial and non-commercial activities. The rate served here is the 'any other company' rate — the ordinary rate for manufacturers, service companies, agriculture and every company that is not a commercial company or a telephone company.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2019-01-01","source":{"name":"Corporation Tax Act, Chapter 81:03, section 10(1) — '(a) forty-five percent of chargeable profits of a telephone company; (b) forty percent of the chargeable profits of a commercial company other than a telephone company; (c) twenty-five percent of the chargeable profits of any other company; (d) for small business engaged in manufacturing and construction services and registered with the Small Business Bureau, tax shall be charged at the rate of twenty-five percent' (as amended by Acts 28 of 1991, 13 of 1993, 2 of 2011, 5 of 2017 and 10 of 2019); consolidated and reprinted by the Guyana Revenue Authority, revised 1 April 2026","url":"https://www.gra.gov.gy/wp-content/uploads/2026/04/Corporation-Tax-Revised-April-1.-2026.pdf"},"url":"https://latamref.dev/v1/gy/corporate-tax"},{"id":"income-tax","name":"Personal income tax rates","description":"Rates of income tax on the chargeable income of a person other than a company, set by sections 36 and 36A of the Income Tax Act, Chapter 81:01, together with the personal allowance (personal deduction) under section 20(1)(a). Guyana taxes individuals on an annual chargeable-income basis and collects from employees monthly through PAYE. Chargeable income is total income less the personal allowance and the other statutory deductions in s. 20.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Income Tax Act, Chapter 81:01, s. 36 — 'The tax upon the chargeable income of every person, other than a company, shall be at the rate of twenty-five percent of the chargeable income for every person less than three million, three hundred and sixty thousand dollars. The chargeable income of every person, other than a company, in excess of three million, three hundred and sixty thousand dollars shall be taxed at the rate of thirty-five percent' — and s. 20(1)(a), 'one million, six hundred and eighty thousand dollars or one third of an individual's total income from all sources excluding income subject to withholding taxes under section 39(1) (per annum) whichever is greater'; both as amended by the Fiscal Enactments (Amendment) Act 2026 (Act No. 3 of 2026), s. 2, with effect from the year of income commencing 1st January 2026 (s. 1(2)); GRA consolidation revised 1 April 2026","url":"https://www.gra.gov.gy/wp-content/uploads/2026/04/Income-Tax-Act-Revised-April-1.-2026.pdf"},"url":"https://latamref.dev/v1/gy/income-tax"}]},{"country":"HN","name":"Honduras","currency":"HNL","series":[{"id":"policy-rate","name":"Tasa de Política Monetaria (TPM)","description":"Banco Central de Honduras (BCH) monetary policy rate: the maximum rate the BCH accepts on liquidity-absorbing auction bids and minimum on liquidity-providing offers, and the reference rate for interbank operations. Set by the BCH Directorio on recommendation of the Comisión de Operaciones de Mercado Abierto (COMA).","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2024-10-28","source":{"name":"Banco Central de Honduras, Resolución No. 456-10/2024 (24-Oct-2024, notificada por Circular D-30/2024); vigencia confirmada en Programa Monetario 2026-2027, BCH, abril 2026 (tabla p.12: TPM 5.75% en abr-25, dic-25 y abr-26)","url":"https://www.bch.hn/estadisticos/AM/LIBPROGRAMA%20MONETARIO/PROGRAMA%20MONETARIO%202026-2027.pdf"},"url":"https://latamref.dev/v1/hn/policy-rate"},{"id":"vat","name":"Impuesto Sobre Ventas (ISV)","description":"General sales tax (VAT-type, tax-exclusive base, credit-debit mechanism) levied on imports and sales of goods and services under the Ley del Impuesto Sobre Ventas, Decreto-Ley No. 24 of 20 December 1963, as amended.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2014-01-01","source":{"name":"Ley del Impuesto Sobre Ventas, Decreto-Ley No. 24 (20-Dic-1963), Art. 6, tasa general reformada por Art. 16 del Decreto No. 278-2013 (La Gaceta No. 33,316, 30-Dic-2013) — Texto Consolidado SEFIN, Dirección General de Política Tributaria","url":"https://www.sefin.gob.hn/wp-content/uploads/2018/06/Texto_Consolidado_Ley_del_Impuesto_sobre_Ventas_27082018.pdf"},"url":"https://latamref.dev/v1/hn/vat"},{"id":"minimum-wage","name":"Salario Mínimo","description":"Statutory monthly minimum wage. Honduras uses a MATRIX: 11 branches of economic activity x 4 firm-size bands (by number of workers), plus a separate regime for maquila/Zonas Libres (ZOLI). Value served is the LOWEST general statutory floor (Agriculture, silviculture, hunting and fishing; firms of 1-10 workers). Fixed by tripartite Acuerdo of the Secretaría de Trabajo y Seguridad Social (SETRASS).","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Acuerdo No. SETRASS-233-2026, publicado en La Gaceta No. 37,129 del 29-Abr-2026 — Tabla de Salario Mínimo vigente a partir del 01-Ene-2026, Dirección General de Salarios, SETRASS","url":"https://www.trabajo.gob.hn/wp-content/uploads/2026/05/TABLA-SALARIO-MINIMO-2026-.pdf"},"url":"https://latamref.dev/v1/hn/minimum-wage"},{"id":"public-holidays","name":"Días Feriados Nacionales","description":"Statutory paid national holidays under Art. 339 of the Código del Trabajo (Decreto No. 189-1959) as amended, with the October holidays consolidated into the 'Feriado Morazánico' (Wed-Fri of the first week of October) by Decreto Legislativo 78-2014, made permanent by Decreto 78-2015. Calendar year 2026 with shift rules applied.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Código del Trabajo, Decreto No. 189-1959, Art. 339 (feriados: 1-Ene, 14-Abr, 1-May, 15-Sep, 3-Oct, 12-Oct, 21-Oct, 25-Dic, más jueves, viernes y sábado de Semana Santa) y Decreto Legislativo No. 78-2015 (Feriado Morazánico); reglas cotejadas en alerta laboral de BDS Asesores","url":"https://publicaciones.bdsasesores.com/blog/honduras-bds_alertalaboral-disposiciones-legales-sobre-el-dia-de-la-independencia-y-el-feriado-morazanico-proximos"},"url":"https://latamref.dev/v1/hn/public-holidays"},{"id":"cpi","name":"Inflación Interanual (IPC)","description":"Year-over-year change in the Índice de Precios al Consumidor published monthly by the Banco Central de Honduras (BCH). New base Diciembre 2025=100 (introduced January 2026): 405 goods/services, 13 CCIF-2018 divisions, 8 regions, weights from ENIGH 2023-2024.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-01","source":{"name":"BCH, Índice de Precios al Consumidor, Mensual - junio 2026 (Base Diciembre 2025=100), Subgerencia de Estudios Económicos, Cuadro No.1","url":"https://www.bch.hn/estadisticos/GIE/LIBIPC/%C3%8Dndice%20de%20Precios%20al%20Consumidor%20Junio%202026.pdf"},"url":"https://latamref.dev/v1/hn/cpi"},{"id":"corporate-tax","name":"Impuesto Sobre la Renta - Personas Jurídicas","description":"Corporate income tax rate on net taxable income (renta neta gravable) under Art. 22 inciso a) of the Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25 of 20 December 1963, as amended; plus the 5% Aportación Solidaria surtax above L1,000,000.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2014-01-01","source":{"name":"Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25 (20-Dic-1963) y sus reformas, Art. 22 inciso a) — confirmado en FAQ oficial del Servicio de Administración de Rentas (SAR): 'Las Personas Jurídicas pagarán una tarifa de veinticinco por ciento (25%) sobre el total de la renta neta gravable'","url":"https://www.sar.gob.hn/helpie_faq/cual-es-la-tasa-del-impuesto-sobre-la-renta-para-persona-juridica/"},"url":"https://latamref.dev/v1/hn/corporate-tax"},{"id":"income-tax","name":"Impuesto Sobre la Renta - Personas Naturales (Tabla Progresiva 2026)","description":"Progressive personal income tax bands on annual net taxable income (renta neta gravable), indexed each year to the prior-year CPI variation per Art. 22 of the Ley del ISR (Decreto-Ley No. 25 de 1963) as reformed by Decreto 20-2016; 2026 table published by SAR.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"SAR, Comunicado 02-2026 'Actualización Tabla Progresiva 2026' (Tegucigalpa, 07-Ene-2026), conforme al Art. 22 de la Ley del ISR reformado por Decreto 20-2016","url":"https://www.sar.gob.hn/2026/01/actualizacion-de-la-tabla-progresiva-2026/"},"url":"https://latamref.dev/v1/hn/income-tax"}]},{"country":"JM","name":"Jamaica","currency":"JMD","series":[{"id":"policy-rate","name":"Bank of Jamaica policy rate (rate on DTI current account balances at BOJ)","description":"The Bank of Jamaica policy rate — defined by BOJ as the rate of interest paid on overnight balances held by deposit-taking institutions (DTIs) in their current accounts at Bank of Jamaica. Set by the BOJ Monetary Policy Committee under the Bank of Jamaica Act (as amended 2020, which created the statutory MPC and the inflation-targeting mandate); eight scheduled decision announcements per year.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-02-24","source":{"name":"Bank of Jamaica — Summary of Decisions, February 2026 MPC meeting: 'reduce the policy rate by 25 basis points to 5.50 per cent per annum, effective 24 February 2026'; reaffirmed verbatim in the Summary of Decisions and Monetary Policy Press Release for the 25-26 June 2026 meeting — 'maintain the policy rate (the rate offered to deposit-taking institutions (DTIs) on their current account balances at BOJ) at 5.50 per cent per year'","url":"https://boj.org.jm/summary-of-decisions-june-2026/"},"url":"https://latamref.dev/v1/jm/policy-rate"},{"id":"vat","name":"General Consumption Tax (GCT) standard rate","description":"Jamaica has no VAT; the equivalent broad-based consumption tax is the General Consumption Tax levied under the General Consumption Tax Act (1991) and administered by Tax Administration Jamaica (TAJ). This series carries the standard rate applied to standard-rated supplies of goods and services.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2020-04-01","source":{"name":"Jamaica Information Service (Government of Jamaica) — 'Gov't Announces $18 Billion In Tax Cuts', 2020/21 Budget: 'Reduction of the General Consumption Tax (GCT) rate from 16.5 per cent to 15 per cent', effective 1 April 2020; corroborated by the Ministry of Finance & the Public Service Revenue Measures FY2026/27 (tabled 12 February 2026), which raises the tourism GCT rate 'to 15 per cent' — i.e. to the standard rate — effective 1 April 2027","url":"https://jis.gov.jm/govt-announces-18-billion-in-tax-cuts/"},"url":"https://latamref.dev/v1/jm/vat"},{"id":"minimum-wage","name":"National minimum wage (per 40-hour week)","description":"Jamaica's national minimum wage is set as a WEEKLY figure for a 40-hour work week by order of the Minister of Labour and Social Security under the Minimum Wage Act, on the recommendation of the Minimum Wage Advisory Commission, and approved by resolution of the House of Representatives. A separate, higher order covers industrial security guards.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-07-01","source":{"name":"Jamaica Information Service — 'Minimum Wage Moves to $17,000, Up from $16,000': the House of Representatives approved the National Minimum Wage (Amendment) Order, 2026 and the Minimum Wage (Industrial Security Guards) (Amendment) Order, 2026 on Tuesday 23 June 2026, raising the national minimum wage from $16,000 to $17,000 per 40-hour work week effective 1 July 2026 (Minister of Labour and Social Security, Hon. Pearnel Charles Jr.)","url":"https://jis.gov.jm/minimum-wage-moves-to-17000-up-from-16000/"},"url":"https://latamref.dev/v1/jm/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Jamaica's ten statutory public holidays, scheduled under the Holidays (Public General) Act. Where a holiday falls on a weekend, the Minister of Labour and Social Security issues a notice under Section 2 of the Act fixing the day of observance. Calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-01","source":{"name":"Ministry of Labour and Social Security notices under Section 2 of the Holidays (Public General) Act, published by the Jamaica Information Service: 'Observance of National Labour Day 2026' (Labour Day, falling Saturday 23 May 2026, observed Monday 25 May 2026; Saturday 23 May 2026 is not a public holiday) and 'Emancipation Day to be Observed on Saturday, August 1, 2026'","url":"https://jis.gov.jm/observance-of-national-labour-day-2026/"},"url":"https://latamref.dev/v1/jm/public-holidays"},{"id":"cpi","name":"CPI inflation (point-to-point, year-on-year)","description":"All Jamaica Consumer Price Index point-to-point (12-month) inflation rate, produced monthly by the Statistical Institute of Jamaica (STATIN), base period 2019=100. Bank of Jamaica's inflation target is 4.0-6.0 per cent.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-05-01","source":{"name":"Bank of Jamaica — Monetary Policy Press Release, June 2026 (MPC meeting 25-26 June 2026), citing STATIN: headline inflation at May 2026 was '5.5 per cent, which was above the Bank's most recent projection', the fourth consecutive month of upward-trending inflation in 2026; core inflation 4.7 per cent versus 3.9 per cent at January 2026; target range 4.0-6.0 per cent","url":"https://boj.org.jm/monetary-policy-press-release-june-2026/"},"url":"https://latamref.dev/v1/jm/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Corporate income tax under the Income Tax Act, administered by Tax Administration Jamaica. Jamaica applies a split headline rate: unregulated companies and regulated companies are taxed at different rates, so this series carries the standard (unregulated-company) rate with the regulated rate in notes.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2013-01-01","source":{"name":"Jamaica Information Service — 'New threshold and corporate income tax rate January 1': 'unregulated companies will see a reduction in the rate of Corporate Income Tax (CIT) to 25%, down from 33 1/3%', effective 1 January 2013; the 33⅓% rate is retained for entities regulated by the Financial Services Commission, the Office of Utilities Regulation, the Bank of Jamaica and the Ministry of Finance","url":"https://jis.gov.jm/new-threshold-and-corporate-income-tax-rate-january-1/"},"url":"https://latamref.dev/v1/jm/corporate-tax"},{"id":"income-tax","name":"Personal income tax rates and threshold","description":"Personal income tax (PAYE) on the chargeable income of resident individuals under the Income Tax Act, administered by Tax Administration Jamaica. Income below the annual tax-free threshold is not taxed; two marginal rates apply above it, with the higher rate biting above JMD 6,000,000 of statutory income.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-04-01","source":{"name":"Jamaica Information Service — 'Increase in Income Tax Threshold Now in Effect' (Tax Administration Jamaica advisory, April 2026): annual personal income tax threshold raised from JMD 1,799,376 to JMD 1,902,360 effective 1 April 2026 (weekly JMD 36,583.85; fortnightly JMD 73,234.90; monthly JMD 158,530). Rate structure of 25% on chargeable income and 30% above JMD 6,000,000 of statutory income introduced by the 2016 income tax reform (TAJ Technical Guidance Note 2016.01.IT, revised)","url":"https://jis.gov.jm/increase-in-income-tax-threshold-now-in-effect/"},"url":"https://latamref.dev/v1/jm/income-tax"}]},{"country":"MX","name":"Mexico","currency":"MXN","series":[{"id":"policy-rate","name":"Banxico overnight target rate","description":"Banco de México objetivo para la Tasa de Interés Interbancaria a 1 día (overnight interbank target rate), set by the Junta de Gobierno at its scheduled monetary policy announcements.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-05-07","source":{"name":"Banco de México — Anuncios de las decisiones de política monetaria","url":"https://www.banxico.org.mx/publicaciones-y-prensa/anuncios-de-las-decisiones-de-politica-monetaria/anuncios-politica-monetaria-t.html"},"url":"https://latamref.dev/v1/mx/policy-rate"},{"id":"vat","name":"IVA standard rate","description":"Impuesto al Valor Agregado (IVA) tasa general — standard value-added tax rate.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2014-01-01","source":{"name":"Ley del Impuesto al Valor Agregado, Artículo 1o. (texto vigente, Orden Jurídico Nacional — Segob)","url":"http://www.ordenjuridico.gob.mx/Documentos/Federal/html/wo22.html"},"url":"https://latamref.dev/v1/mx/vat"},{"id":"minimum-wage","name":"General minimum wage (daily)","description":"Salario mínimo general diario set by the Comisión Nacional de los Salarios Mínimos (CONASAMI), plus the separate Zona Libre de la Frontera Norte (ZLFN) daily rate. Usually effective 1 January.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"CONASAMI — Incremento a los Salarios Mínimos para 2026 (Gobierno de México)","url":"https://www.gob.mx/conasami/articulos/incremento-a-los-salarios-minimos-para-2026?idiom=es"},"url":"https://latamref.dev/v1/mx/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Días de descanso obligatorio (statutory obligatory rest days) per Artículo 74 of the Ley Federal del Trabajo, calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Ley Federal del Trabajo, Artículo 74 (PROFEDET — Procuraduría Federal de la Defensa del Trabajo, STPS)","url":"https://www.profedet.gob.mx/micrositio/index.php/dias-de-descanso"},"url":"https://latamref.dev/v1/mx/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"INEGI — Índice Nacional de Precios al Consumidor (INPC), Boletín de Indicador 417/26","url":"https://www.inegi.org.mx/contenidos/saladeprensa/boletines/2026/inpc/inpc_2q2026_07.pdf"},"url":"https://latamref.dev/v1/mx/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2014-01-01","source":{"name":"Ley del Impuesto sobre la Renta (LISR), Artículo 9o. — Cámara de Diputados, texto vigente","url":"https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf"},"url":"https://latamref.dev/v1/mx/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national tax authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2026-01-01","source":{"name":"SAT — Anexo 8 de la Resolución Miscelánea Fiscal para 2026, Sección C.II (Tarifa para el cálculo del impuesto del ejercicio 2026, arts. 97 y 152 LISR), DOF 28-12-2025","url":"https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rmf/anexos/Anexo-8-RMF-2026_DOF-28122025.pdf"},"url":"https://latamref.dev/v1/mx/income-tax"}]},{"country":"NI","name":"Nicaragua","currency":"NIO","series":[{"id":"policy-rate","name":"BCN Tasa de Referencia Monetaria (TRM)","description":"Banco Central de Nicaragua Tasa de Referencia Monetaria — the reference rate the BCN uses to signal the córdoba cost of its 1-day liquidity operations. Created in August 2019 by Consejo Directivo resolution CD-BCN-XLII-1-19; it anchors the BCN interest-rate corridor whose ceiling is the Ventanilla de Reportos Monetarios (VRM) rate and whose floor is the Ventanilla de Depósitos Monetarios (VDM) rate. Announced by comunicado at a roughly monthly cadence.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-08","source":{"name":"BCN comunicado of 8 Jan 2026 — 'BCN reduce la Tasa de Referencia Monetaria en 25 puntos base, de 6.00 a 5.75 por ciento'; held at 5.75% at every subsequent decision, most recently the comunicados of 9 Apr 2026 and early Jul 2026. Republished verbatim by Nicaraguan state bodies because bcn.gob.ni is bot-walled (see notes): Comisión Nacional de Zonas Francas (cnzf.gob.ni) for the January cut and La Gaceta Diario Oficial's news service (lagaceta.gob.ni) for the April and July holds","url":"https://www.bcn.gob.ni/tasa-de-referencia-monetaria"},"url":"https://latamref.dev/v1/ni/policy-rate"},{"id":"vat","name":"IVA standard rate","description":"Impuesto al Valor Agregado (IVA), alícuota general — Artículo 109 of Ley N.º 822, Ley de Concertación Tributaria (LCT), approved 30 Nov 2012 and published in La Gaceta, Diario Oficial N.º 241 of 17 Dec 2012.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2013-01-01","source":{"name":"Ley N.º 822, Ley de Concertación Tributaria, Artículo 109 'Alícuotas' — texto en el sistema de Normas Jurídicas de la Asamblea Nacional de Nicaragua (legislacion.asamblea.gob.ni)","url":"http://legislacion.asamblea.gob.ni/normaweb.nsf/9e314815a08d4a6206257265005d21f9/b39837c79f7eaf4206257afb0052c524?OpenDocument="},"url":"https://latamref.dev/v1/ni/vat"},{"id":"minimum-wage","name":"Minimum wage (sectoral schedule)","description":"Nicaragua has NO single national minimum wage. Under Ley N.º 625, Ley de Salario Mínimo (La Gaceta N.º 120 of 26 Jun 2007), the tripartite Comisión Nacional de Salario Mínimo (government, employers, unions), convened and chaired by the Ministra del Trabajo, fixes a MONTHLY minimum per ECONOMIC SECTOR; the fixing is then promulgated by MITRAB acuerdo ministerial. Art. 4 of Ley 625 requires the Commission to be convened for each new period. The value below is the full sectoral schedule; the floor is the agropecuario rate.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-03-01","source":{"name":"MITRAB — Acuerdo Ministerial No. 02-2026, 'Sobre la aplicación de los salarios mínimos aprobados por la Comisión Nacional de Salario Mínimo', signed in Managua on 5 March 2026 by la Ministra del Trabajo Cra. Johana Vanessa Flores Jiménez (Comisión convened under Art. 4 Ley N.º 625 and sitting on 5 Mar 2026)","url":"http://www.mitrab.gob.ni/documentos/acuerdos/PDF.pdf"},"url":"https://latamref.dev/v1/ni/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Feriados nacionales obligatorios con derecho a descanso y salario under Art. 66 of Ley N.º 185, Código del Trabajo, AS REFORMED by Ley N.º 1272 (La Gaceta N.º 11, 20 Jan 2026) — calendar year 2026, fourteen mandatory paid national holidays.","free":true,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-01-20","source":{"name":"Ley N.º 1272, 'Ley que Declara el dieciocho de enero, dos de febrero, veintiuno de febrero y ocho de noviembre, Feriados Nacionales', Art. 2 (reforma del Art. 66 de la Ley N.º 185, Código del Trabajo) — La Gaceta, Diario Oficial N.º 11 del 20 de enero de 2026, pág. 414; enacted at León 18 Jan 2026, promulgated 19 Jan 2026, in force on publication","url":"http://digesto.asamblea.gob.ni/consultas/util/pdf.php?type=rdd&rdd=lVvgbs0yB2k%3D"},"url":"https://latamref.dev/v1/ni/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Índice de Precios al Consumidor (IPC) nacional, variación interanual, latest published month, from INIDE (Instituto Nacional de Información de Desarrollo), the national statistics office. Published monthly with a nota de prensa, informe and Excel tables.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2026-06-01","source":{"name":"INIDE — Nota de Prensa de Inflación, junio 2026 (Índice de Precios al Consumidor, publicación mensual)","url":"https://www.inide.gob.ni/docs/ipc/ipc_2026/ipc_jun26/Nota_de_Prensa_de_Inflaci%c3%b3n_junio_2026.pdf"},"url":"https://latamref.dev/v1/ni/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"IR de rentas de actividades económicas — the headline income tax rate on the net income of resident companies and other taxpayers listed in Art. 31 LCT, under Artículo 52 of Ley N.º 822, Ley de Concertación Tributaria.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2013-01-01","source":{"name":"Ley N.º 822, Ley de Concertación Tributaria, Artículo 52 'Alícuotas del IR' (texto vigente: primer párrafo original, segundo párrafo derogado por el Artículo quinto letra b) de la Ley N.º 891, La Gaceta N.º 240 del 18 de diciembre de 2014)","url":"http://legislacion.asamblea.gob.ni/normaweb.nsf/9e314815a08d4a6206257265005d21f9/b39837c79f7eaf4206257afb0052c524?OpenDocument="},"url":"https://latamref.dev/v1/ni/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"IR de rentas del trabajo — the progressive annual tariff applied to the net employment income of resident individuals, Artículo 23 of Ley N.º 822, Ley de Concertación Tributaria. 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The rate is a two-step schedule on chargeable profits, not a single flat rate.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2017-01-01","source":{"name":"Corporation Tax Act, Chap. 75:02, First Schedule (Rate of Corporation Tax), paragraph 1 — 'twenty-five cents for every dollar up to $1,000,000 of the chargeable profit; and thirty cents for every dollar that exceeds $1,000,000 of the chargeable profit' (as amended by Act No. 10 of 2016); consolidated text, Ministry of the Attorney General and Legal Affairs","url":"https://rgd.legalaffairs.gov.tt/laws2/Alphabetical_List/lawspdfs/75.02.pdf"},"url":"https://latamref.dev/v1/tt/corporate-tax"},{"id":"income-tax","name":"Personal income tax rates","description":"Rates of income tax payable on the chargeable income of a person other than a company, set by the Third Schedule, Part I, to the Income Tax Act, Chap. 75:01 (given effect by ss. 48 and 50), together with the personal allowance under s. 18. Trinidad and Tobago taxes individuals on an ANNUAL chargeable-income basis.","free":false,"stale":false,"last_confirmed":"2026-07-23","effective_from":"2023-01-01","source":{"name":"Income Tax Act, Chap. 75:01, Third Schedule Part I, paragraph 1 — 'The rate of tax payable on the chargeable income of a person, other than a company is (a) twenty-five cents for every dollar up to $1,000,000 of chargeable income; and (b) thirty cents for every dollar that exceeds $1,000,000 of chargeable income' (as amended by Act No. 10 of 2016); personal allowance per s. 18 as amended by the Finance Act 2022, clause 8(a), in force 1 January 2023 (clause 13(1))","url":"https://rgd.legalaffairs.gov.tt/laws2/Alphabetical_List/lawspdfs/75.01.pdf"},"url":"https://latamref.dev/v1/tt/income-tax"}]},{"country":"UY","name":"Uruguay","currency":"UYU","series":[{"id":"policy-rate","name":"BCU tasa de política monetaria (TPM)","description":"Banco Central del Uruguay tasa de política monetaria (TPM), the overnight interest-rate target set by the Comité de Política Monetaria (COPOM) at its scheduled meetings (roughly every 45 days).","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-03-03","source":{"name":"BCU — Comunicado del COPOM, 3 de marzo de 2026 (reduce la tasa de interés en 75 puntos básicos hasta 5,75%)","url":"https://www.bcu.gub.uy/Comunicaciones/Paginas/Detalle-Noticia.aspx?noticia=497"},"url":"https://latamref.dev/v1/uy/policy-rate"},{"id":"vat","name":"IVA tasa básica","description":"Impuesto al Valor Agregado (IVA) tasa básica — standard value-added tax rate, per the Texto Ordenado DGI, Título 10.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2007-07-01","source":{"name":"Texto Ordenado 1996 (DGI), Título 10, Artículo 16 — Tasas (redacción dada por Ley 18.083 art. 25; IMPO)","url":"https://www.impo.com.uy/bases/todgi1996/338-1996/16_T10"},"url":"https://latamref.dev/v1/uy/vat"},{"id":"minimum-wage","name":"Salario Mínimo Nacional (SMN), monthly","description":"Salario Mínimo Nacional set by Executive decree after consultation with the Consejo Superior Tripartito (Ley 18.566; ILO Convention 131). Decreto 319/025 set the 2026 SMN in two tranches (1 January and 1 July).","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-07-01","source":{"name":"Decreto N° 319/025 de 26/12/2025 — Fijación del Salario Mínimo Nacional (IMPO)","url":"https://www.impo.com.uy/bases/decretos/319-2025"},"url":"https://latamref.dev/v1/uy/minimum-wage"},{"id":"public-holidays","name":"Public holidays (feriados)","description":"National feriados for calendar year 2026 per Uruguayan labour law: 5 feriados no laborables (paid non-working days, Ley 12.590) plus feriados comunes (working holidays), with the Monday-moving rule of Ley 16.805 as amended by Ley 17.414.","free":true,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-01-01","source":{"name":"Ministerio de Trabajo y Seguridad Social — Derecho laboral uruguayo: Feriados (Leyes 12.590, 16.805 y 17.414)","url":"https://www.gub.uy/ministerio-trabajo-seguridad-social/institucional/derecho-laboral-uruguayo/feriados"},"url":"https://latamref.dev/v1/uy/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"INE Uruguay — Informe IPC Junio 2026 (Índice de Precios del Consumo, base octubre 2022)","url":"https://www5.ine.gub.uy/documents/Estad%C3%ADsticasecon%C3%B3micas/HTML/IPC/2026/IPC%20Junio%202026.html"},"url":"https://latamref.dev/v1/uy/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2007-07-01","source":{"name":"DGI — Texto Ordenado (2023), Título 4 (IRAE), Artículo 23 'Tasa' (IMPO)","url":"https://www.impo.com.uy/bases/todgi-2023/4-2024"},"url":"https://latamref.dev/v1/uy/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule for resident individuals, from the national tax authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2026-01-01","source":{"name":"DGI — IRPF Categoría II (rentas del trabajo), escala anual en BPC (Texto Ordenado Título 7); tabla oficial 'IRPF categoría 2 escalas y alícuotas'","url":"https://www.gub.uy/direccion-general-impositiva/politicas-y-gestion/irpf-categoria-2-escalas-alicuotas"},"url":"https://latamref.dev/v1/uy/income-tax"}]}],"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}