What does the 'data reviewed' date mean?

It is the most recent last-updated date across the entire dataset, computed at build time. It tells you how current the freshest entry is.

Could a date be in the future?

No. The build-time audit rejects any entry dated ahead of the computed reviewed date, so future-dated data cannot ship.

Freshness Policy

Freshness is governed by data, not by a banner. Each country, ranking, comparison, guide, methodology page, and insight carries an ISO last-updated date. The platform-wide 'data reviewed' figure is derived purely from those dates — no clock, no manual entry — so it is reproducible on every build.

Last updated: 2026-05-21

Quick answer

Every dataset entry carries a last-updated date; the platform 'data reviewed' date is computed deterministically as the most recent of these, and a build-time audit rejects malformed or inconsistent dates.

How the reviewed date is computed

The platform freshness snapshot takes the most recent and least recent last-updated dates across the whole typed dataset. Because ISO dates sort lexicographically, the computation is deterministic and static-export safe — there is no runtime job and no dependence on the current time.

The consistency audit

A build-time audit checks that every last-updated value is a valid ISO date and that none is ahead of the computed reviewed date. A failing audit is a data error to fix, not a value to display — this prevents future-dated or malformed entries from shipping.

Live freshness snapshot

Platform freshness

Data reviewed: 2026-06-23
Oldest entry: 2026-05-14
Dated entries: 89
Consistency audit: Passing

Data reviewed 2026-06-23.

Methodology notes

The live freshness snapshot below is computed from the same dataset the audit checks; the page cannot show a reviewed date the data does not support.
Dates reflect when an entry was last reviewed against its sources, not a guarantee that the underlying law has not changed since.

Data limitations

A recent review date confirms the figure matched its source at review time, not that the law is unchanged today.
Vendor-availability fields can change between reviews; treat them as point-in-time.

FAQ

What does the 'data reviewed' date mean?: It is the most recent last-updated date across the entire dataset, computed at build time. It tells you how current the freshest entry is.
Could a date be in the future?: No. The build-time audit rejects any entry dated ahead of the computed reviewed date, so future-dated data cannot ship.

Methodology

Sources

OECD — OECD — economic and tax statistics (accessed 2026-05-14; reviewed 2026-05-18)
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.
European Commission — European Commission — policy and country information (accessed 2026-05-14; reviewed 2026-05-18)
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.