Data Sources
Provenance is part of the data. Each source carries governance metadata — category, coverage, what it does not cover, why it matters, and a review cadence — surfaced on the source list of every page that relies on it. The live registry below is generated from that metadata.
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Quick answer
Every figure traces to a declared source with a stated coverage, an explicit 'does not cover' note, and a review cadence — primary tax-authority and government sources are preferred, with intergovernmental and professional references used to triangulate.
Source hierarchy
Primary tax-authority and government sources take precedence for statutory figures. Intergovernmental statistics (OECD, Eurostat, World Bank) and professional references (PwC) are used to triangulate and sanity-check, never as the sole authority for a country's headline rate.
What each source declares
For each source we record what it covers and — equally important — what it does not cover, so a reader knows the boundary of any figure drawn from it. Vendor-availability sources (Stripe, Wise) are explicitly marked as point-in-time signals that can change.
Source registry
Every source with its declared coverage, what it does not cover, and review cadence — generated from typed source metadata. For image provenance, see visual attributions.
| Source | Category | Covers | Does not cover | Reviewed |
|---|---|---|---|---|
| Accounting and Corporate Regulatory Authority | registry | Singapore company incorporation via BizFile, the register of companies, and corporate compliance. | — | 2026-05-25 |
| Agencia Tributaria | — | — | — | 2026-05-15 |
| Autoridade Tributária e Aduaneira | — | — | — | 2026-05-15 |
| Belastingdienst | — | — | — | 2026-05-15 |
| Bundesministerium der Finanzen | — | — | — | 2026-05-15 |
| Canada Revenue Agency | — | — | — | 2026-05-15 |
| Companies House | registry | UK company incorporation, the public register of companies, and annual filing obligations. | — | 2026-05-25 |
| Corporations Canada (ISED) | registry | Federal incorporation in Canada and the federal corporations register administered by ISED. | — | 2026-05-25 |
| Czech Ministry of Justice | registry | Czech commercial register entries for companies including the s.r.o. and their public filings. | — | 2026-05-25 |
| Delaware Division of Corporations | registry | Formation and maintenance of Delaware LLCs and corporations, the common U.S. state of incorporation for startups. | — | 2026-05-25 |
| Direction Générale des Finances Publiques | — | — | — | 2026-05-15 |
| ePortugal | registry | Portugal's public services portal, including the Empresa na Hora same-day company registration programme. | — | 2026-05-25 |
| European Commission | government-policy | EU policy framework including the VAT One-Stop-Shop and single-market rules. | Member-state-specific reduced rates, national thresholds, or non-EU jurisdictions. | 2026-05-18 |
| European Payments Council | payments | Single Euro Payments Area (SEPA) credit transfer and direct debit schemes for euro payments. | — | 2026-05-27 |
| Eurostat | official-statistics | EU-harmonised VAT rates and economic statistics for EU/EEA member states. | — | 2026-05-18 |
| Federal Tax Authority of the United Arab Emirates | — | — | — | 2026-05-15 |
| Finanční správa ČR | — | — | — | 2026-05-14 |
| Government of Poland | — | — | — | 2026-05-15 |
| Guichet unique des formalités des entreprises (INPI) | registry | France's single-window portal for company formation and business formalities, operated by INPI. | — | 2026-05-25 |
| Handelsregister | registry | Germany's commercial register of companies, including GmbH and UG entities and their filings. | — | 2026-05-25 |
| HM Revenue & Customs | primary-tax-authority | UK Corporation Tax rates and rules. | — | 2026-05-18 |
| Inland Revenue Authority of Singapore | — | — | — | 2026-05-15 |
| Maksu- ja Tolliamet | — | — | — | 2026-05-14 |
| Ministerstvo financí ČR | — | — | — | 2026-05-14 |
| Ministerstwo Finansów Rzeczypospolitej Polskiej | — | — | — | 2026-05-15 |
| Ministry of Finance of the United Arab Emirates | — | — | — | 2026-05-15 |
| Netherlands Chamber of Commerce (KVK) | registry | Dutch business registration and the trade register (Handelsregister) maintained by KVK. | — | 2026-05-25 |
| OECD | intergovernmental-statistics | Comparable corporate tax, statutory rate, and economic indicators across member and partner economies. | Effective tax rates, deductions and incentives, local surtaxes, and personal residency rules. | 2026-05-18 |
| PayPal | payments | PayPal business accounts, checkout, and payment products and their country availability. | — | 2026-05-27 |
| Polish Ministry of Justice | registry | Poland's National Court Register for companies, including the sp. z o.o., and the S24 online registration system. | — | 2026-05-25 |
| PricewaterhouseCoopers | professional-tax-reference | Corporate income tax, VAT, and dividend withholding rates across most covered jurisdictions. | Your specific effective rate, bespoke incentives, rulings, or transactions requiring professional advice. | 2026-05-18 |
| Rahandusministeerium | — | — | — | 2026-05-14 |
| Registro Mercantil Central | registry | Spain's central commercial register, including company name reservation and registration of the SL. | — | 2026-05-25 |
| Republic of Estonia | — | — | — | 2026-05-14 |
| Republic of Estonia (RIK) | registry | Estonian company registration and the online e-Business Register operated by the Centre of Registers and Information Systems. | — | 2026-05-25 |
| Stripe | vendor-availability | Countries where Stripe supports first-party account creation. | Per-account approval outcomes, supported business categories, or pricing; availability can change without notice. | 2026-05-18 |
| Swift | payments | The Swift network for cross-border interbank payment messaging used outside SEPA. | — | 2026-05-27 |
| U.S. Internal Revenue Service | primary-tax-authority | US federal corporate income tax treatment for C corporations. | — | 2026-05-18 |
| UAE Ministry of Economy | registry | UAE federal company-registration framework, including mainland licensing and the broader Free Zone landscape. | — | 2026-05-25 |
| Wise | vendor-availability | Countries where Wise Business multi-currency accounts are available. | Individual onboarding decisions, feature availability per region, or fees; availability can change over time. | 2026-05-18 |
| World Bank | intergovernmental-statistics | Business-environment and company-formation indicators across economies. | Current statutory tax rates, vendor availability, or provider-specific formation pricing. | 2026-05-18 |
How a figure reaches the site
Primary source first
Prefer the relevant tax-authority or government source for each statutory figure.Triangulate
Cross-check against intergovernmental (OECD, Eurostat, World Bank) and professional (PwC) references.Type, date, and bound
Store the figure as typed data with a last-updated date and an explicit coverage / 'does not cover' note.Publish with provenance
Render it with a linked source on every page that relies on it — no figure without a citation.
Methodology notes
- The source registry below is generated from typed source metadata; it cannot list a source the data does not actually declare.
- Each country, ranking, comparison, and guide references its sources by id, and the loader rejects any unknown source id at build time.
FAQ
- Do you publish raw third-party datasets?
- No. We publish typed, dated figures with a link to the source and a coverage note. Follow the source link for the publisher's raw data.
- How do you handle sources that disagree?
- Primary tax-authority figures take precedence; intergovernmental and professional references are used to triangulate and flag discrepancies for review.
Related
Sources
- OECD — OECD — economic and tax statistics (accessed ; reviewed )Covers: Comparable corporate tax, statutory rate, and economic indicators across member and partner economies.Does not cover: Effective tax rates, deductions and incentives, local surtaxes, and personal residency rules.Why it matters: Used as a cross-country baseline to sanity-check rates against primary tax-authority figures.Review cadence: Annual, plus on major statutory changes.
- Eurostat — Eurostat — official statistics of the European Union (accessed ; reviewed )Covers: EU-harmonised VAT rates and economic statistics for EU/EEA member states.Why it matters: Used for EU VAT and member-state economic figures where an EU-harmonised series is preferable.
- World Bank — World Bank — open data and country profiles (accessed ; reviewed )Covers: Business-environment and company-formation indicators across economies.Does not cover: Current statutory tax rates, vendor availability, or provider-specific formation pricing.Why it matters: Used for formation-friction context in company-formation and startup-cost material.Review cadence: Annual data releases; re-checked each data review.
- PricewaterhouseCoopers — PwC Worldwide Tax Summaries (accessed ; reviewed )Covers: Corporate income tax, VAT, and dividend withholding rates across most covered jurisdictions.Does not cover: Your specific effective rate, bespoke incentives, rulings, or transactions requiring professional advice.Why it matters: Used to triangulate rates against primary tax-authority sources, not as the sole authority.Review cadence: Updated by the publisher per tax year; re-checked each data review.
- European Commission — European Commission — policy and country information (accessed ; reviewed )Covers: EU policy framework including the VAT One-Stop-Shop and single-market rules.Does not cover: Member-state-specific reduced rates, national thresholds, or non-EU jurisdictions.Why it matters: Used for EU/EEA market-access and VAT-OSS framing referenced across rankings and guides.Review cadence: On policy change; re-checked each data review.
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