{
 "dataset": {
  "version": "2026-11-05",
  "builtAt": "2026-11-05T15:34:08.779Z",
  "licence": "CC-BY-4.0",
  "licenceUrl": "https://creativecommons.org/licenses/by/4.0/",
  "licenceNote": "Borgo's compilation is licensed CC BY 4.0. Each figure keeps its source's own terms and attribution, listed in data/licences.json; reuse a figure under those terms.",
  "licences": "https://borgo.abcastor.com/data/licences.json",
  "otherParts": [
   {
    "part": "odbl",
    "licence": {
     "id": "ODbL-1.0",
     "name": "Open Database License 1.0",
     "url": "https://opendatacommons.org/licenses/odbl/1-0/"
    },
    "file": "https://borgo.abcastor.com/data/dataset-odbl.json",
    "city": "https://borgo.abcastor.com/api/odbl/city/{id}.json"
   },
   {
    "part": "who",
    "licence": {
     "id": "WHO-data",
     "name": "WHO terms and conditions for data compilations",
     "url": "https://www.who.int/about/policies/publishing/data-policy/terms-and-conditions"
    },
    "file": "https://borgo.abcastor.com/data/dataset-who.json",
    "city": "https://borgo.abcastor.com/api/who/city/{id}.json"
   },
   {
    "part": "cmhc",
    "licence": {
     "id": "CMHC-data",
     "name": "CMHC Licence Agreement for the Use of Data",
     "url": "https://www.cmhc-schl.gc.ca/about-us/terms-conditions/hmip-terms-conditions"
    },
    "file": "https://borgo.abcastor.com/data/dataset-cmhc.json",
    "city": "https://borgo.abcastor.com/api/cmhc/city/{id}.json"
   }
  ],
  "creator": "Castor",
  "fx": {
   "base": "EUR",
   "date": "2026-10-26",
   "source": "ecb-fx"
  }
 },
 "metrics": [
  {
   "id": "rent_1bed",
   "label": "Rent, one bedroom",
   "unit": "/month",
   "currency": "local",
   "category": "housing",
   "direction": "lower",
   "shape": "scalar",
   "description": "What a one-bedroom home costs to rent each month, from official rent statistics that measure either asking rents or the rents of all tenancies, with or without utilities, as each figure's source says.",
   "decimals": 0
  },
  {
   "id": "rent_3bed",
   "label": "Rent, three bedrooms",
   "unit": "/month",
   "currency": "local",
   "category": "housing",
   "direction": "lower",
   "shape": "scalar",
   "description": "What a three-bedroom home costs to rent each month, from official rent statistics that measure either asking rents or the rents of all tenancies, with or without utilities, as each figure's source says.",
   "decimals": 0
  },
  {
   "id": "childcare_fees_1",
   "label": "Childcare fees, one child",
   "unit": "/year",
   "currency": "local",
   "category": "money",
   "direction": "lower",
   "shape": "scalar",
   "description": "What full-time childcare for one child aged 2 or 3 costs in fees a year, before any public support, in the place the OECD tax-benefit model takes as typical for the country.",
   "decimals": 0
  },
  {
   "id": "childcare_fees_2",
   "label": "Childcare fees, two children",
   "unit": "/year",
   "currency": "local",
   "category": "money",
   "direction": "lower",
   "shape": "scalar",
   "description": "Fees a year for full-time childcare for two children aged 2 and 3, before any public support (OECD tax-benefit model).",
   "decimals": 0
  },
  {
   "id": "childcare_net_couple_1",
   "label": "Childcare, net of support: couple, one child",
   "unit": "/year",
   "currency": "local",
   "category": "money",
   "direction": "lower",
   "shape": "scalar",
   "description": "What full-time childcare for one child aged 2 or 3 costs a two-earner couple (on 100% and 67% of the average wage) a year after childcare benefits, tax breaks and other benefit changes (OECD net childcare cost).",
   "decimals": 0
  },
  {
   "id": "childcare_net_couple_2",
   "label": "Childcare, net of support: couple, two children",
   "unit": "/year",
   "currency": "local",
   "category": "money",
   "direction": "lower",
   "shape": "scalar",
   "description": "What full-time childcare for two children aged 2 and 3 costs a two-earner couple (on 100% and 67% of the average wage) a year after childcare benefits, tax breaks and other benefit changes (OECD net childcare cost).",
   "decimals": 0
  },
  {
   "id": "childcare_net_single_1",
   "label": "Childcare, net of support: single parent, one child",
   "unit": "/year",
   "currency": "local",
   "category": "money",
   "direction": "lower",
   "shape": "scalar",
   "description": "What full-time childcare for one child aged 2 or 3 costs a single parent on the average wage a year after childcare benefits, tax breaks and other benefit changes (OECD net childcare cost).",
   "decimals": 0
  },
  {
   "id": "childcare_net_single_2",
   "label": "Childcare, net of support: single parent, two children",
   "unit": "/year",
   "currency": "local",
   "category": "money",
   "direction": "lower",
   "shape": "scalar",
   "description": "What full-time childcare for two children aged 2 and 3 costs a single parent on the average wage a year after childcare benefits, tax breaks and other benefit changes (OECD net childcare cost).",
   "decimals": 0
  },
  {
   "id": "health_oop",
   "label": "Out-of-pocket health spending",
   "unit": "/year per person",
   "currency": "USD",
   "category": "health",
   "direction": "lower",
   "shape": "scalar",
   "description": "What people pay for health care themselves each year, per person, on average across the country: deductibles, co-payments and care not covered, but not insurance premiums.",
   "decimals": 0
  },
  {
   "id": "childcare_cost",
   "label": "Your childcare cost",
   "unit": "/month",
   "currency": "local",
   "category": "money",
   "direction": "lower",
   "shape": "scalar",
   "description": "What your household actually pays for childcare each month, after any public support: yours to set, and it replaces the OECD reference household's figure.",
   "decimals": 0
  },
  {
   "id": "health_premium",
   "label": "Health insurance premium",
   "unit": "/month",
   "currency": "local",
   "category": "health",
   "direction": "lower",
   "shape": "scalar",
   "description": "What your household pays each month for health insurance bought outside pay (a US plan, Swiss or Dutch basic insurance): yours to set, since no open source gives it per person.",
   "decimals": 0
  },
  {
   "id": "annual_leave",
   "label": "Paid holiday by law",
   "unit": "working days a year",
   "category": "society",
   "direction": "higher",
   "shape": "scalar",
   "description": "The fewest paid days of holiday an employer must give a full-time employee on a five-day week, from the country's labour law; contracts and collective agreements often give more.",
   "decimals": 0
  },
  {
   "id": "public_holidays",
   "label": "Public holidays on working days",
   "unit": "days a year",
   "category": "society",
   "direction": "higher",
   "shape": "scalar",
   "description": "Public holidays that fall on a weekday this year, nationwide plus those of the city's region; a holiday on a weekend is lost unless the law moves it.",
   "decimals": 0
  },
  {
   "id": "leave_mothers",
   "label": "Paid leave for mothers",
   "unit": "weeks at full pay",
   "category": "society",
   "direction": "higher",
   "shape": "scalar",
   "description": "Paid maternity, parental and home-care leave a mother can take, counted as weeks at full pay (weeks times the average payment rate for someone on average earnings).",
   "decimals": 1
  },
  {
   "id": "leave_fathers",
   "label": "Paid leave for fathers",
   "unit": "weeks at full pay",
   "category": "society",
   "direction": "higher",
   "shape": "scalar",
   "description": "Paid paternity leave and parental leave reserved for fathers, counted as weeks at full pay (weeks times the average payment rate for someone on average earnings).",
   "decimals": 1
  },
  {
   "id": "price_level",
   "label": "Price level",
   "unit": "index, US = 100",
   "category": "money",
   "direction": "lower",
   "shape": "scalar",
   "description": "How expensive everyday consumption is, compared with the United States at market exchange rates.",
   "decimals": 1
  },
  {
   "id": "temp_high",
   "label": "Average daily high (air)",
   "unit": "°C",
   "category": "climate",
   "direction": "neutral",
   "shape": "monthly",
   "description": "Air temperature 2 m above the ground in the shade, as a weather station measures it: the average of each day's highest reading, by month.",
   "decimals": 1
  },
  {
   "id": "temp_low",
   "label": "Average daily low (air)",
   "unit": "°C",
   "category": "climate",
   "direction": "neutral",
   "shape": "monthly",
   "description": "Air temperature 2 m above the ground in the shade: the average of each day's lowest reading, by month.",
   "decimals": 1
  },
  {
   "id": "feels_high",
   "label": "Average daily high (feels like)",
   "unit": "°C",
   "category": "climate",
   "direction": "neutral",
   "shape": "monthly",
   "description": "How warm the hottest part of the day feels to a person, once humidity, wind and sun are added to the air temperature (apparent temperature): the average of each day's highest, by month.",
   "decimals": 1
  },
  {
   "id": "feels_low",
   "label": "Average daily low (feels like)",
   "unit": "°C",
   "category": "climate",
   "direction": "neutral",
   "shape": "monthly",
   "description": "How cold the coldest part of the day feels to a person, once humidity and wind are added to the air temperature (apparent temperature): the average of each day's lowest, by month.",
   "decimals": 1
  },
  {
   "id": "temp_hourly",
   "label": "Average temperature by hour (air)",
   "unit": "°C",
   "category": "climate",
   "direction": "neutral",
   "shape": "hourly",
   "description": "Air temperature at each hour of the local day, averaged over every day of each month: what a typical January 8 am or July 3 pm is like.",
   "decimals": 1
  },
  {
   "id": "temp_high_p10",
   "label": "Cool daily highs (air)",
   "unit": "°C",
   "category": "climate",
   "direction": "neutral",
   "shape": "monthly",
   "description": "Air temperature in the shade: one day in ten has a high below this, by month (10th percentile of daily highs).",
   "decimals": 1
  },
  {
   "id": "temp_high_p90",
   "label": "Hot daily highs (air)",
   "unit": "°C",
   "category": "climate",
   "direction": "neutral",
   "shape": "monthly",
   "description": "Air temperature in the shade: one day in ten has a high above this, by month (90th percentile of daily highs).",
   "decimals": 1
  },
  {
   "id": "temp_low_p10",
   "label": "Cold daily lows (air)",
   "unit": "°C",
   "category": "climate",
   "direction": "neutral",
   "shape": "monthly",
   "description": "Air temperature in the shade: one night in ten drops below this, by month (10th percentile of daily lows).",
   "decimals": 1
  },
  {
   "id": "temp_low_p90",
   "label": "Warm daily lows (air)",
   "unit": "°C",
   "category": "climate",
   "direction": "neutral",
   "shape": "monthly",
   "description": "Air temperature in the shade: one night in ten stays above this, by month (90th percentile of daily lows).",
   "decimals": 1
  },
  {
   "id": "temp_record_high",
   "label": "Highest high (air)",
   "unit": "°C",
   "category": "climate",
   "direction": "neutral",
   "shape": "monthly",
   "description": "The hottest air temperature in the shade reached in each month over the last five full years; older records can be higher.",
   "decimals": 1
  },
  {
   "id": "temp_record_low",
   "label": "Lowest low (air)",
   "unit": "°C",
   "category": "climate",
   "direction": "neutral",
   "shape": "monthly",
   "description": "The coldest air temperature in the shade reached in each month over the last five full years; older records can be lower.",
   "decimals": 1
  },
  {
   "id": "nice_bins_feels",
   "label": "Dry, mostly clear days by feels-like temperature",
   "unit": "days",
   "category": "climate",
   "direction": "neutral",
   "shape": "bins",
   "description": "Days with under 1 mm of rain and at most 50% of the sky clouded on average from 8 am to 8 pm, counted by how warm that time feels on average, one whole degree at a time from -5 to 40 °C, by month: your comfortable range picks the nice days from it.",
   "decimals": 1
  },
  {
   "id": "nice_bins_air",
   "label": "Dry, mostly clear days by air temperature",
   "unit": "days",
   "category": "climate",
   "direction": "neutral",
   "shape": "bins",
   "description": "Days with under 1 mm of rain and at most 50% of the sky clouded on average from 8 am to 8 pm, counted by the average air temperature in the shade over that time, one whole degree at a time from -5 to 40 °C, by month.",
   "decimals": 1
  },
  {
   "id": "beach_days",
   "label": "Beach days",
   "unit": "days",
   "category": "climate",
   "direction": "higher",
   "shape": "monthly",
   "description": "Days that are dry (under 1 mm of rain), mostly sunny (at most 40% of the sky clouded on average) and feel between 24 and 32 °C on average from 8 am to 8 pm: weather for a beach or an outdoor pool.",
   "decimals": 1
  },
  {
   "id": "active_days",
   "label": "Run or ride days",
   "unit": "days",
   "category": "climate",
   "direction": "higher",
   "shape": "monthly",
   "description": "Days with at least 2 hours in a row between 6 am and 9 pm that are dry, not windy (under 30 km/h) and feel between 5 and 22 °C: good for a run or a bike ride.",
   "decimals": 1
  },
  {
   "id": "muggy_days",
   "label": "Muggy days",
   "unit": "days",
   "category": "climate",
   "direction": "lower",
   "shape": "monthly",
   "description": "Days whose average dew point is 18 °C or more: the air holds so much water that it feels sticky and sweat dries slowly.",
   "decimals": 1
  },
  {
   "id": "grey_days",
   "label": "Grey days",
   "unit": "days",
   "category": "climate",
   "direction": "lower",
   "shape": "monthly",
   "description": "Days when cloud covers at least 80% of the sky on average from 8 am to 8 pm.",
   "decimals": 1
  },
  {
   "id": "hot_nights",
   "label": "Hot nights",
   "unit": "days",
   "category": "climate",
   "direction": "lower",
   "shape": "monthly",
   "description": "Nights when the air never cools below 20 °C, which makes sleeping without air conditioning hard (climatologists call them tropical nights).",
   "decimals": 1
  },
  {
   "id": "hot_days",
   "label": "Heat-stress days",
   "unit": "days",
   "category": "climate",
   "direction": "lower",
   "shape": "monthly",
   "description": "Days when the feels-like temperature reaches 32 °C or more from 8 am to 8 pm, where heat starts to strain the body.",
   "decimals": 1
  },
  {
   "id": "snow_days",
   "label": "Snow days",
   "unit": "days",
   "category": "climate",
   "direction": "lower",
   "shape": "monthly",
   "description": "Days with at least 1 cm of fresh snow.",
   "decimals": 1
  },
  {
   "id": "windy_days",
   "label": "Windy days",
   "unit": "days",
   "category": "climate",
   "direction": "lower",
   "shape": "monthly",
   "description": "Days when the wind averages 30 km/h or more from 8 am to 8 pm, a fresh breeze in which small trees sway and umbrellas struggle.",
   "decimals": 1
  },
  {
   "id": "cloud_cover",
   "label": "Cloud cover",
   "unit": "% of the sky",
   "category": "climate",
   "direction": "lower",
   "shape": "monthly",
   "description": "How much of the sky is covered by cloud, averaged over every hour of the month, day and night.",
   "decimals": 0
  },
  {
   "id": "wet_days",
   "label": "Wet days",
   "unit": "days a year",
   "category": "climate",
   "direction": "lower",
   "shape": "scalar",
   "description": "Days a year with at least 1 mm of rain or snow, enough to wet the ground.",
   "decimals": 0
  },
  {
   "id": "wet_days_monthly",
   "label": "Wet days by month",
   "unit": "days",
   "category": "climate",
   "direction": "lower",
   "shape": "monthly",
   "description": "Days with at least 1 mm of rain or snow, by month.",
   "decimals": 1
  },
  {
   "id": "sunshine_hours",
   "label": "Sunshine",
   "unit": "hours a year",
   "category": "climate",
   "direction": "higher",
   "shape": "scalar",
   "description": "Hours a year of bright, direct sun, measured at a weather station by the WMO definition: direct sunlight of at least 120 W/m², roughly when the sun is strong enough to cast a sharp shadow.",
   "decimals": 0
  },
  {
   "id": "sunshine_monthly",
   "label": "Sunshine by month",
   "unit": "hours",
   "category": "climate",
   "direction": "higher",
   "shape": "monthly",
   "description": "Hours of bright, direct sun in each month (WMO definition: direct sunlight of at least 120 W/m²), measured at a weather station.",
   "decimals": 0
  },
  {
   "id": "pm25",
   "label": "Fine dust (PM2.5)",
   "unit": "µg/m³",
   "category": "environment",
   "direction": "lower",
   "shape": "scalar",
   "description": "Fine dust in the air (particles under 2.5 micrometres, which reach the lungs), averaged over a year; the WHO guideline is 5 µg/m³.",
   "decimals": 1
  },
  {
   "id": "homicide_rate",
   "label": "Homicides",
   "unit": "per 100,000",
   "category": "safety",
   "direction": "lower",
   "shape": "scalar",
   "description": "People killed on purpose each year per 100,000 residents, a common proxy for violent crime.",
   "decimals": 2
  },
  {
   "id": "life_expectancy",
   "label": "Life expectancy",
   "unit": "years",
   "category": "health",
   "direction": "higher",
   "shape": "scalar",
   "description": "How many years a baby born now would live on average if today's death rates held, for the whole country.",
   "decimals": 1
  },
  {
   "id": "life_evaluation",
   "label": "Life satisfaction",
   "unit": "of 10",
   "category": "society",
   "direction": "higher",
   "shape": "scalar",
   "description": "How satisfied people say they are with their life as a whole, on a scale from 0 to 10, averaged over the country.",
   "decimals": 1
  },
  {
   "id": "research_output",
   "label": "Research output",
   "unit": "works per 100k residents",
   "category": "opportunity",
   "direction": "higher",
   "shape": "scalar",
   "description": "Papers, patents and datasets published in a year by institutions in the city, per 100,000 residents.",
   "decimals": 0,
   "group": "ambition"
  },
  {
   "id": "builder_density",
   "label": "Research output per resident",
   "unit": "of 100",
   "category": "opportunity",
   "direction": "higher",
   "shape": "scalar",
   "description": "Research output of institutions in the city, per resident, on a 0 to 100 scale.",
   "decimals": 0,
   "group": "ambition"
  },
  {
   "id": "universities",
   "label": "Universities and colleges",
   "unit": "organisations",
   "category": "opportunity",
   "direction": "higher",
   "shape": "scalar",
   "description": "Higher-education organisations registered in the city in the Research Organization Registry, so counts follow how each country registers its institutions.",
   "decimals": 0,
   "group": "ambition"
  },
  {
   "id": "research_institutes",
   "label": "Research institutes",
   "unit": "organisations",
   "category": "opportunity",
   "direction": "higher",
   "shape": "scalar",
   "description": "Research facilities (institutes, laboratories, observatories) registered in the city in the Research Organization Registry; national research councils that register every lab inflate some cities (Paris, Tokyo).",
   "decimals": 0,
   "group": "ambition"
  },
  {
   "id": "founders_running_club",
   "label": "Founders Running Club",
   "unit": "1 = a chapter",
   "category": "lifestyle",
   "direction": "higher",
   "shape": "scalar",
   "description": "Whether the Founders Running Club, a running community for founders, lists a chapter in the city.",
   "decimals": 0,
   "group": "ambition"
  },
  {
   "id": "coworking",
   "label": "Coworking spaces",
   "unit": "within 10 km",
   "category": "lifestyle",
   "direction": "higher",
   "shape": "scalar",
   "description": "Coworking spaces mapped in OpenStreetMap within 10 km of the centre.",
   "decimals": 0,
   "group": "ambition"
  },
  {
   "id": "climbing_gyms",
   "label": "Climbing gyms",
   "unit": "within 10 km",
   "category": "lifestyle",
   "direction": "higher",
   "shape": "scalar",
   "description": "Indoor climbing and bouldering gyms mapped in OpenStreetMap within 10 km of the centre.",
   "decimals": 0
  },
  {
   "id": "swimming_pools",
   "label": "Public swimming pools",
   "unit": "within 10 km",
   "category": "lifestyle",
   "direction": "higher",
   "shape": "scalar",
   "description": "Swimming centres and pools open to the public, mapped in OpenStreetMap within 10 km of the centre.",
   "decimals": 0
  },
  {
   "id": "public_pools",
   "label": "Public swimming pools (official)",
   "unit": "per 100,000",
   "category": "lifestyle",
   "direction": "higher",
   "shape": "scalar",
   "description": "Public swimming pools, indoor and outdoor, per 100,000 residents, as reported by the city to the Eurostat Urban Audit.",
   "decimals": 1
  },
  {
   "id": "hackerspaces",
   "label": "Hackerspaces and makerspaces",
   "unit": "within 10 km",
   "category": "lifestyle",
   "direction": "higher",
   "shape": "scalar",
   "description": "Community workshops for building things, mapped in OpenStreetMap within 10 km of the centre.",
   "decimals": 0,
   "group": "ambition"
  },
  {
   "id": "green_space_10km",
   "label": "Green space",
   "unit": "% of land",
   "category": "environment",
   "direction": "higher",
   "shape": "scalar",
   "description": "Share of the land within 10 km of the centre that is park, woodland, heath or other public green space in OpenStreetMap; the sea is left out of the land.",
   "decimals": 1
  },
  {
   "id": "green_share",
   "label": "Green urban areas (official)",
   "unit": "% of city area",
   "category": "environment",
   "direction": "higher",
   "shape": "scalar",
   "description": "Share of the city's area that is green urban space or sports and leisure land, from the EU Urban Atlas via Eurostat.",
   "decimals": 1
  },
  {
   "id": "sea_km",
   "label": "Distance to the sea",
   "unit": "km",
   "category": "environment",
   "direction": "lower",
   "shape": "scalar",
   "description": "Straight-line distance from the centre to the open-sea coast; lakes and tidal rivers do not count.",
   "decimals": 0
  },
  {
   "id": "mountain_km",
   "label": "Distance to the mountains",
   "unit": "km",
   "category": "environment",
   "direction": "lower",
   "shape": "scalar",
   "description": "Straight-line distance from the centre to ground that rises 1,000 m above it; 300 means none within 300 km.",
   "decimals": 0
  },
  {
   "id": "airport_km",
   "label": "Nearest major airport",
   "unit": "km",
   "category": "mobility",
   "direction": "lower",
   "shape": "scalar",
   "description": "Straight-line distance from the centre to the nearest large airport with scheduled flights.",
   "decimals": 0
  },
  {
   "id": "airports_100km",
   "label": "Airports within 100 km",
   "unit": "airports",
   "category": "mobility",
   "direction": "higher",
   "shape": "scalar",
   "description": "Airports with scheduled passenger flights within 100 km of the centre.",
   "decimals": 0
  },
  {
   "id": "rail_stations",
   "label": "Rail and metro stations",
   "unit": "within 10 km",
   "category": "mobility",
   "direction": "higher",
   "shape": "scalar",
   "description": "Train, metro and light-rail stations mapped in OpenStreetMap within 10 km of the centre.",
   "decimals": 0,
   "group": "getting_around"
  },
  {
   "id": "cycle_paths_km",
   "label": "Cycle paths",
   "unit": "km within 10 km",
   "category": "mobility",
   "direction": "higher",
   "shape": "scalar",
   "description": "Length of paths built or signed for bicycles, mapped in OpenStreetMap within 10 km of the centre; painted lanes on roads are not counted.",
   "decimals": 0,
   "group": "getting_around"
  },
  {
   "id": "transit_commute_share",
   "label": "Commuting by public transport",
   "unit": "% of commuters",
   "category": "mobility",
   "direction": "higher",
   "shape": "scalar",
   "description": "Share of journeys to work made by bus, tram, metro or train.",
   "decimals": 1,
   "group": "getting_around"
  },
  {
   "id": "commute_minutes",
   "label": "Commute time",
   "unit": "minutes",
   "category": "mobility",
   "direction": "lower",
   "shape": "scalar",
   "description": "Average time of a journey to work, one way.",
   "decimals": 0,
   "group": "getting_around"
  },
  {
   "id": "transit_pass",
   "label": "Monthly transit pass",
   "unit": "/month",
   "currency": "EUR",
   "category": "money",
   "direction": "lower",
   "shape": "scalar",
   "description": "Price of a monthly pass for all public transport in the central zone (5 to 10 km).",
   "decimals": 0
  },
  {
   "id": "road_deaths",
   "label": "Road deaths",
   "unit": "per 10,000",
   "category": "safety",
   "direction": "lower",
   "shape": "scalar",
   "description": "People killed in road accidents per 10,000 residents a year.",
   "decimals": 2
  },
  {
   "id": "foreign_born_share",
   "label": "Born abroad",
   "unit": "% of residents",
   "category": "society",
   "direction": "neutral",
   "shape": "scalar",
   "description": "Share of residents born in another country: a measure of how international the city is.",
   "decimals": 1
  },
  {
   "id": "english_share",
   "label": "English speakers",
   "unit": "% of population",
   "category": "society",
   "direction": "higher",
   "shape": "scalar",
   "description": "Share of the country's population that speaks English at any level; cities usually speak more than the national figure.",
   "decimals": 0
  },
  {
   "id": "english_official",
   "label": "English is official",
   "unit": "1 = yes",
   "category": "society",
   "direction": "higher",
   "shape": "scalar",
   "description": "Whether English is an official or de facto official language of the country.",
   "decimals": 0
  },
  {
   "id": "download_mbps",
   "label": "Internet speed",
   "unit": "Mbit/s",
   "category": "opportunity",
   "direction": "higher",
   "shape": "scalar",
   "description": "Typical download speed of home and mobile connections in speed tests (M-Lab NDT, one TCP stream, so lower than commercial tests); compare cities with each other.",
   "decimals": 0
  },
  {
   "id": "degree_share",
   "label": "Adults with a degree",
   "unit": "% of adults",
   "category": "opportunity",
   "direction": "higher",
   "shape": "scalar",
   "description": "Share of adults whose highest qualification is tertiary, a university degree or a vocational diploma above school level (ISCED levels 5 to 8), counting people aged 25 to 64 for a city or region and 25 or older for a country.",
   "decimals": 1,
   "group": "ambition"
  },
  {
   "id": "github_developers",
   "label": "Developers on GitHub",
   "unit": "per 1,000 residents",
   "category": "opportunity",
   "direction": "higher",
   "shape": "scalar",
   "description": "GitHub accounts whose profile names the city as their location, per 1,000 residents: a rough count of people who write software there, since many leave the field empty and some name a city they only live near.",
   "decimals": 1,
   "group": "ambition"
  },
  {
   "id": "walkable_share",
   "label": "Everyday needs on foot",
   "unit": "% of streets",
   "category": "mobility",
   "direction": "higher",
   "shape": "scalar",
   "description": "Share of residential streets within 5 km of the centre from which a food shop, a pharmacy or doctor, a school, a park and a bus, tram or train stop are each within 1 km as the crow flies (about a 15-minute walk), as mapped in OpenStreetMap.",
   "decimals": 0,
   "group": "getting_around"
  },
  {
   "id": "bike_network",
   "label": "Cycle network",
   "unit": "km per km² of land",
   "category": "mobility",
   "direction": "higher",
   "shape": "scalar",
   "description": "Length of cycle paths, and of cycle tracks kept apart from traffic beside roads, per km² of land within 10 km of the centre, as mapped in OpenStreetMap; painted lanes are not counted.",
   "decimals": 2,
   "group": "getting_around"
  },
  {
   "id": "active_commute_share",
   "label": "Walking or cycling to work",
   "unit": "% of commuters",
   "category": "mobility",
   "direction": "higher",
   "shape": "scalar",
   "description": "Share of journeys to work made mainly on foot or by bicycle.",
   "decimals": 1,
   "group": "getting_around"
  },
  {
   "id": "city_edge_km",
   "label": "Out of the dense city",
   "unit": "km",
   "category": "mobility",
   "direction": "lower",
   "shape": "scalar",
   "description": "Straight-line distance from the centre to the nearest edge of the dense city (the GHSL urban centre: touching 1 km squares with at least 1,500 residents per km²) in a direction that leads on over land, so roughly what a cyclist rides before the dense city gives way to suburbs, farmland, hills or a large park.",
   "decimals": 1,
   "group": "getting_around"
  },
  {
   "id": "politics_lr",
   "label": "Politics, left to right",
   "unit": "0 to 10",
   "category": "society",
   "direction": "neutral",
   "shape": "scalar",
   "description": "An estimate of where the place voted at its latest national lower-house election (a Swiss canton, Canadian province or Australian state at its own count), on a scale from 0, left, to 10, right: each party's ParlGov position (the mean of expert surveys, or of its party family where no survey covers it), averaged by its share of the official result.",
   "decimals": 1
  },
  {
   "id": "abortion_law",
   "label": "Abortion in law",
   "unit": "0 to 4",
   "category": "society",
   "direction": "neutral",
   "shape": "scalar",
   "description": "On what grounds the law allows a pregnancy to be ended: 0 not at all or only to save the woman's life, 1 also to protect her health or after rape or incest, 2 also on broad social or economic grounds, 3 on request but only in the first weeks (under 10), 4 on request to 10 weeks or later.",
   "decimals": 0
  },
  {
   "id": "doctors",
   "label": "Doctors",
   "unit": "per 1,000 people",
   "category": "health",
   "direction": "higher",
   "shape": "scalar",
   "description": "Practising physicians per 1,000 people in the country, generalists and specialists (WHO figures).",
   "decimals": 1
  },
  {
   "id": "unemployment",
   "label": "Unemployment",
   "unit": "% of the labour force",
   "category": "opportunity",
   "direction": "lower",
   "shape": "scalar",
   "description": "Share of people who want work and are looking for it but have none, in the country (ILO modelled estimate).",
   "decimals": 1,
   "group": "ambition"
  },
  {
   "id": "clean_government",
   "label": "Control of corruption",
   "unit": "-2.5 to 2.5",
   "category": "society",
   "direction": "higher",
   "shape": "scalar",
   "description": "How far public power is kept from private gain, petty and grand corruption alike, as experts, firms and households perceive it in the country: the World Bank's governance estimate, roughly -2.5 (weak) to 2.5 (strong).",
   "decimals": 2
  },
  {
   "id": "same_sex_couples",
   "label": "Same-sex couples in law",
   "unit": "0 to 3",
   "category": "society",
   "direction": "neutral",
   "shape": "scalar",
   "description": "What the law offers same-sex couples: 0 sexual relations between people of the same sex are a crime, 1 legal but national law offers no union, 2 civil union or registered partnership, 3 marriage.",
   "decimals": 0
  }
 ],
 "criteria": [
  {
   "id": "money_left",
   "label": "Money left each month",
   "question": "After tax, rent and everyday spending, what do you keep?",
   "category": "money",
   "metric": null,
   "defaultWeight": 20,
   "worst": -1000,
   "best": 4000,
   "scaleCurrency": "EUR"
  },
  {
   "id": "living_cost",
   "label": "Cost of living",
   "question": "What does a month cost you there, rent included?",
   "category": "money",
   "metric": null,
   "defaultWeight": 0,
   "worst": 4500,
   "best": 1000,
   "scaleCurrency": "EUR"
  },
  {
   "id": "right_to_live",
   "label": "Everyone can move there",
   "question": "Can every person in your household live and work there without a visa?",
   "category": "access",
   "metric": null,
   "defaultWeight": 15,
   "worst": 0,
   "best": 1,
   "scaleCurrency": null
  },
  {
   "id": "nice_days",
   "label": "Nice days",
   "question": "How many days a year are dry, mostly clear and feel the way you like?",
   "category": "climate",
   "metric": null,
   "defaultWeight": 8,
   "worst": 20,
   "best": 220,
   "scaleCurrency": null
  },
  {
   "id": "winter_light",
   "label": "Winter daylight",
   "question": "How long is the shortest day of the year?",
   "category": "climate",
   "metric": null,
   "defaultWeight": 4,
   "worst": 6,
   "best": 11,
   "scaleCurrency": null
  },
  {
   "id": "sunshine",
   "label": "Sunshine",
   "question": "How many hours of sunshine in a year?",
   "category": "climate",
   "metric": "sunshine_hours",
   "defaultWeight": 4,
   "worst": 1300,
   "best": 3000,
   "scaleCurrency": null
  },
  {
   "id": "dry_days",
   "label": "Dry days",
   "question": "How many days a year does it rain?",
   "category": "climate",
   "metric": "wet_days",
   "defaultWeight": 3,
   "worst": 180,
   "best": 40,
   "scaleCurrency": null
  },
  {
   "id": "clean_air",
   "label": "Clean air",
   "question": "How much fine dust (PM2.5) is in the air over a year?",
   "category": "environment",
   "metric": "pm25",
   "defaultWeight": 8,
   "worst": 35,
   "best": 5,
   "scaleCurrency": null
  },
  {
   "id": "safety",
   "label": "Safety",
   "question": "How rare is violent death (homicides per 100,000 people a year)?",
   "category": "safety",
   "metric": "homicide_rate",
   "defaultWeight": 6,
   "worst": 10,
   "best": 0.5,
   "scaleCurrency": null
  },
  {
   "id": "long_life",
   "label": "Long, healthy lives",
   "question": "How long do people live there?",
   "category": "health",
   "metric": "life_expectancy",
   "defaultWeight": 5,
   "worst": 72,
   "best": 85,
   "scaleCurrency": null
  },
  {
   "id": "health_costs",
   "label": "Health costs",
   "question": "What does your household pay for health care itself each month?",
   "category": "health",
   "metric": null,
   "defaultWeight": 0,
   "worst": 400,
   "best": 0,
   "scaleCurrency": null
  },
  {
   "id": "childcare",
   "label": "Childcare costs",
   "question": "What does full-time childcare cost you each month, after public support?",
   "category": "money",
   "metric": null,
   "defaultWeight": 6,
   "worst": 1500,
   "best": 0,
   "scaleCurrency": "EUR"
  },
  {
   "id": "family_leave",
   "label": "Paid leave for parents",
   "question": "How many weeks of fully paid leave do a mother and a father get between them?",
   "category": "society",
   "metric": null,
   "defaultWeight": 4,
   "worst": 10,
   "best": 80,
   "scaleCurrency": null
  },
  {
   "id": "happiness",
   "label": "Happiness",
   "question": "How do people there rate their own lives, 0 to 10?",
   "category": "society",
   "metric": "life_evaluation",
   "defaultWeight": 5,
   "worst": 4.5,
   "best": 7.8,
   "scaleCurrency": null
  },
  {
   "id": "builders",
   "label": "Research output",
   "question": "How much research and invention happens around you, per resident?",
   "category": "opportunity",
   "metric": "builder_density",
   "defaultWeight": 12,
   "worst": 0,
   "best": 100,
   "scaleCurrency": null
  },
  {
   "id": "time_zone",
   "label": "Time difference from home",
   "question": "How many hours apart are the clocks there and at home?",
   "category": "mobility",
   "metric": null,
   "defaultWeight": 0,
   "worst": 9,
   "best": 0,
   "scaleCurrency": null
  },
  {
   "id": "flight_home",
   "label": "Flight home",
   "question": "How long is a nonstop flight home?",
   "category": "mobility",
   "metric": null,
   "defaultWeight": 0,
   "worst": 13,
   "best": 1,
   "scaleCurrency": null
  },
  {
   "id": "airport",
   "label": "Airport nearby",
   "question": "How far is the nearest major airport?",
   "category": "mobility",
   "metric": "airport_km",
   "defaultWeight": 0,
   "worst": 60,
   "best": 10,
   "scaleCurrency": null
  },
  {
   "id": "public_transport",
   "label": "Public transport",
   "question": "What share of commuters take the bus, tram, metro or train?",
   "category": "mobility",
   "metric": "transit_commute_share",
   "defaultWeight": 0,
   "worst": 5,
   "best": 55,
   "scaleCurrency": null
  },
  {
   "id": "rail",
   "label": "Rail and metro stations",
   "question": "How many train and metro stations are within 10 km of the centre?",
   "category": "mobility",
   "metric": "rail_stations",
   "defaultWeight": 0,
   "worst": 10,
   "best": 250,
   "scaleCurrency": null
  },
  {
   "id": "short_commute",
   "label": "Short commutes",
   "question": "How long does the average journey to work take?",
   "category": "mobility",
   "metric": "commute_minutes",
   "defaultWeight": 0,
   "worst": 45,
   "best": 20,
   "scaleCurrency": null
  },
  {
   "id": "cycling",
   "label": "Cycle network",
   "question": "How many km of cycle paths and separated cycle tracks are there per km² of land around the centre?",
   "category": "mobility",
   "metric": "bike_network",
   "defaultWeight": 0,
   "worst": 0.2,
   "best": 3.5,
   "scaleCurrency": null
  },
  {
   "id": "walkable",
   "label": "Everyday needs on foot",
   "question": "From what share of streets are a food shop, a pharmacy, a school, a park and a stop all within about 15 minutes' walk?",
   "category": "mobility",
   "metric": "walkable_share",
   "defaultWeight": 0,
   "worst": 50,
   "best": 100,
   "scaleCurrency": null
  },
  {
   "id": "active_commute",
   "label": "Walking and cycling to work",
   "question": "What share of commuters walk or cycle to work?",
   "category": "mobility",
   "metric": "active_commute_share",
   "defaultWeight": 0,
   "worst": 3,
   "best": 40,
   "scaleCurrency": null
  },
  {
   "id": "way_out",
   "label": "Quick way out by bike",
   "question": "How far does a cyclist ride from the centre before the dense city ends?",
   "category": "mobility",
   "metric": "city_edge_km",
   "defaultWeight": 0,
   "worst": 20,
   "best": 1,
   "scaleCurrency": null
  },
  {
   "id": "sea",
   "label": "Near the sea",
   "question": "How far is the sea?",
   "category": "environment",
   "metric": "sea_km",
   "defaultWeight": 0,
   "worst": 200,
   "best": 3,
   "scaleCurrency": null
  },
  {
   "id": "mountains",
   "label": "Near the mountains",
   "question": "How far are the mountains (ground 1,000 m above the city)?",
   "category": "environment",
   "metric": "mountain_km",
   "defaultWeight": 0,
   "worst": 300,
   "best": 20,
   "scaleCurrency": null
  },
  {
   "id": "green",
   "label": "Green space",
   "question": "How much of the land around the centre is park, wood or other green space?",
   "category": "environment",
   "metric": "green_space_10km",
   "defaultWeight": 0,
   "worst": 5,
   "best": 40,
   "scaleCurrency": null
  },
  {
   "id": "internet",
   "label": "Fast internet",
   "question": "How fast are typical internet connections?",
   "category": "opportunity",
   "metric": "download_mbps",
   "defaultWeight": 0,
   "worst": 20,
   "best": 90,
   "scaleCurrency": null
  },
  {
   "id": "english",
   "label": "English spoken",
   "question": "What share of people speak English?",
   "category": "society",
   "metric": "english_share",
   "defaultWeight": 0,
   "worst": 20,
   "best": 98,
   "scaleCurrency": null
  },
  {
   "id": "international",
   "label": "International crowd",
   "question": "What share of residents were born abroad?",
   "category": "society",
   "metric": "foreign_born_share",
   "defaultWeight": 0,
   "worst": 5,
   "best": 45,
   "scaleCurrency": null
  },
  {
   "id": "doctors",
   "label": "Doctors",
   "question": "How many doctors are there per 1,000 people?",
   "category": "health",
   "metric": "doctors",
   "defaultWeight": 0,
   "worst": 1.5,
   "best": 5,
   "scaleCurrency": null
  },
  {
   "id": "jobs",
   "label": "Jobs",
   "question": "What share of people who want work cannot find it?",
   "category": "opportunity",
   "metric": "unemployment",
   "defaultWeight": 0,
   "worst": 12,
   "best": 3,
   "scaleCurrency": null
  },
  {
   "id": "degrees",
   "label": "Graduates around",
   "question": "What share of adults hold a degree or another qualification above school level?",
   "category": "opportunity",
   "metric": "degree_share",
   "defaultWeight": 0,
   "worst": 20,
   "best": 65,
   "scaleCurrency": null
  },
  {
   "id": "developers",
   "label": "Developers around",
   "question": "How many people per 1,000 residents name the city as their location on GitHub?",
   "category": "opportunity",
   "metric": "github_developers",
   "defaultWeight": 0,
   "worst": 3,
   "best": 60,
   "scaleCurrency": null
  },
  {
   "id": "clean_government",
   "label": "Clean government",
   "question": "How well is corruption kept out of public life?",
   "category": "society",
   "metric": "clean_government",
   "defaultWeight": 0,
   "worst": -0.5,
   "best": 2,
   "scaleCurrency": null
  },
  {
   "id": "politics",
   "label": "Politics, left to right",
   "question": "How close is the way the place votes to where you stand, from left to right?",
   "category": "society",
   "metric": "politics_lr",
   "defaultWeight": 0,
   "worst": 3,
   "best": 0,
   "scaleCurrency": null
  },
  {
   "id": "abortion",
   "label": "Abortion law",
   "question": "How close is the law on ending a pregnancy to the one you want?",
   "category": "society",
   "metric": "abortion_law",
   "defaultWeight": 0,
   "worst": 2,
   "best": 0,
   "scaleCurrency": null
  },
  {
   "id": "couples_law",
   "label": "Same-sex couples in law",
   "question": "How close is the law on same-sex couples to the one you want?",
   "category": "society",
   "metric": "same_sex_couples",
   "defaultWeight": 0,
   "worst": 2,
   "best": 0,
   "scaleCurrency": null
  },
  {
   "id": "founders_run",
   "label": "Founders Running Club",
   "question": "Is there a Founders Running Club chapter?",
   "category": "lifestyle",
   "metric": "founders_running_club",
   "defaultWeight": 0,
   "worst": 0,
   "best": 1,
   "scaleCurrency": null
  },
  {
   "id": "coworking",
   "label": "Coworking spaces",
   "question": "How many coworking spaces are within 10 km of the centre?",
   "category": "lifestyle",
   "metric": "coworking",
   "defaultWeight": 0,
   "worst": 0,
   "best": 100,
   "scaleCurrency": null
  },
  {
   "id": "climbing",
   "label": "Climbing gyms",
   "question": "How many climbing gyms are within 10 km of the centre?",
   "category": "lifestyle",
   "metric": "climbing_gyms",
   "defaultWeight": 0,
   "worst": 0,
   "best": 15,
   "scaleCurrency": null
  },
  {
   "id": "swimming",
   "label": "Swimming pools",
   "question": "How many public pools are within 10 km of the centre?",
   "category": "lifestyle",
   "metric": "swimming_pools",
   "defaultWeight": 0,
   "worst": 0,
   "best": 40,
   "scaleCurrency": null
  },
  {
   "id": "beach",
   "label": "Beach days",
   "question": "How many days a year are hot, sunny and dry enough for the beach or a pool?",
   "category": "climate",
   "metric": "beach_days",
   "defaultWeight": 0,
   "worst": 0,
   "best": 120,
   "scaleCurrency": null
  },
  {
   "id": "run_ride",
   "label": "Run or ride days",
   "question": "On how many days is there a dry, calm, cool-to-mild window for a run or a ride?",
   "category": "climate",
   "metric": "active_days",
   "defaultWeight": 0,
   "worst": 150,
   "best": 340,
   "scaleCurrency": null
  },
  {
   "id": "muggy",
   "label": "Few muggy days",
   "question": "How many days a year is the air sticky with humidity?",
   "category": "climate",
   "metric": "muggy_days",
   "defaultWeight": 0,
   "worst": 150,
   "best": 0,
   "scaleCurrency": null
  },
  {
   "id": "grey",
   "label": "Few grey days",
   "question": "How many days a year is the sky overcast through the day?",
   "category": "climate",
   "metric": "grey_days",
   "defaultWeight": 0,
   "worst": 150,
   "best": 10,
   "scaleCurrency": null
  },
  {
   "id": "hot_nights",
   "label": "Cool nights for sleeping",
   "question": "How many nights a year stay above 20 °C?",
   "category": "climate",
   "metric": "hot_nights",
   "defaultWeight": 0,
   "worst": 150,
   "best": 0,
   "scaleCurrency": null
  },
  {
   "id": "heat",
   "label": "Few heat-stress days",
   "question": "How many days a year feel 32 °C or hotter?",
   "category": "climate",
   "metric": "hot_days",
   "defaultWeight": 0,
   "worst": 120,
   "best": 0,
   "scaleCurrency": null
  },
  {
   "id": "snow",
   "label": "Few snow days",
   "question": "How many days a year bring fresh snow?",
   "category": "climate",
   "metric": "snow_days",
   "defaultWeight": 0,
   "worst": 30,
   "best": 0,
   "scaleCurrency": null
  },
  {
   "id": "wind",
   "label": "Few windy days",
   "question": "How many days a year are windy through the day?",
   "category": "climate",
   "metric": "windy_days",
   "defaultWeight": 0,
   "worst": 80,
   "best": 0,
   "scaleCurrency": null
  }
 ],
 "taxModels": [
  {
   "country": "IT",
   "year": 2026,
   "currency": "EUR",
   "scope": "Employee resident in Italy, first compulsory pension completeness after 1995: IRPEF, INPS employee contributions, employment credit, cuneo fiscale, trattamento integrativo, regional and municipal surcharges.",
   "sources": [
    {
     "label": "Agenzia delle Entrate: IRPEF rates (2026 budget law)",
     "url": "https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef"
    },
    {
     "label": "TUIR art. 13 (employment credit)",
     "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917"
    },
    {
     "label": "Legge 207/2024 art. 1 c. 4-9 (cuneo fiscale)",
     "url": "https://www.gazzettaufficiale.it/eli/id/2024/12/31/24G00229/sg"
    },
    {
     "label": "D.L. 3/2020 art. 1 (trattamento integrativo), consolidated",
     "url": "https://www.normattiva.it/eli/id/2020/02/05/20G00013/CONSOLIDATED"
    },
    {
     "label": "MEF: regional surcharge rates 2026, by region",
     "url": "https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/sceltaregione.htm"
    },
    {
     "label": "MEF: municipal surcharge rates, by council",
     "url": "https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/nuova_addcomirpef/sceltaregione.htm"
    },
    {
     "label": "Regione Piemonte: addizionale regionale IRPEF (due only when net IRPEF is)",
     "url": "https://www.regione.piemonte.it/web/temi/tributi/addizionali-regionali/addizionale-regionale-allirpef"
    },
    {
     "label": "INPS: 2026 employee contribution limits, circular 6/2026",
     "url": "https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html"
    }
   ]
  },
  {
   "country": "GB",
   "year": 2026,
   "currency": "GBP",
   "scope": "Employee: income tax (Scottish rates for Scottish cities), employee National Insurance class 1 category A.",
   "sources": [
    {
     "label": "GOV.UK: rates and thresholds for employers 2026 to 2027",
     "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"
    },
    {
     "label": "GOV.UK: income tax rates and personal allowances",
     "url": "https://www.gov.uk/income-tax-rates"
    }
   ]
  },
  {
   "country": "IE",
   "year": 2026,
   "currency": "EUR",
   "scope": "Single PAYE employee: income tax with personal and employee credits, USC, PRSI class A.",
   "sources": [
    {
     "label": "Revenue: tax rates, bands and reliefs 2026",
     "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx"
    },
    {
     "label": "Citizens Information: Universal Social Charge",
     "url": "https://www.citizensinformation.ie/en/money-and-tax/tax/income-tax/universal-social-charge/"
    },
    {
     "label": "Department of Social Protection: PRSI contribution rates and user guide, 2026",
     "url": "https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf"
    }
   ]
  },
  {
   "country": "US",
   "year": 2026,
   "currency": "USD",
   "scope": "Wages only: federal income tax with the standard deduction (single, or married filing jointly), the Child Tax Credit, Social Security and Medicare, plus state tax where a state module exists and New York City tax.",
   "sources": [
    {
     "label": "IRS: tax year 2026 inflation adjustments (Rev. Proc. 2025-32)",
     "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
    },
    {
     "label": "SSA: contribution and benefit base",
     "url": "https://www.ssa.gov/oact/cola/cbb.html"
    }
   ]
  },
  {
   "country": "CA",
   "year": 2026,
   "currency": "CAD",
   "scope": "Employee, single, wages only: federal tax with basic, CPP/EI and employment credits, CPP or QPP, EI, QPIP, plus provincial tax for Ontario, British Columbia and Quebec.",
   "sources": [
    {
     "label": "CRA: tax rates and income brackets 2026",
     "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html"
    },
    {
     "label": "CRA: indexation adjustment for personal income tax amounts",
     "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html"
    },
    {
     "label": "CRA: CPP contribution rates, maximums and exemptions",
     "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html"
    },
    {
     "label": "CRA: second additional CPP (CPP2) rates and maximums",
     "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html"
    },
    {
     "label": "CRA: EI premium rates and maximums",
     "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html"
    }
   ]
  },
  {
   "country": "AU",
   "year": 2026,
   "currency": "AUD",
   "scope": "Resident employee, income year 2026-27: income tax with the tax-free threshold and low income tax offset, plus the 2% Medicare levy.",
   "sources": [
    {
     "label": "ATO: tax rates for Australian residents (2026-27)",
     "url": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents"
    },
    {
     "label": "ATO: low income tax offset",
     "url": "https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/low-income-tax-offset"
    },
    {
     "label": "ATO: what is the Medicare levy",
     "url": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/what-is-the-medicare-levy"
    },
    {
     "label": "ATO: Medicare levy reduction for low-income earners",
     "url": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-reduction/medicare-levy-reduction-for-low-income-earners"
    }
   ]
  },
  {
   "country": "SG",
   "year": 2026,
   "currency": "SGD",
   "scope": "Tax resident employee under 55, income earned in 2026 (YA 2027): resident rates, earned income relief, and employee CPF with CPF relief for citizens and PRs.",
   "sources": [
    {
     "label": "IRAS: individual income tax rates",
     "url": "https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"
    },
    {
     "label": "IRAS: earned income relief",
     "url": "https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/earned-income-relief"
    },
    {
     "label": "IRAS: CPF relief for employees (ordinary wage ceiling)",
     "url": "https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/central-provident-fund(cpf)-relief-for-employees"
    },
    {
     "label": "CPF Board: contribution rates from 1 January 2026",
     "url": "https://www.cpf.gov.sg/employer/employer-obligations/how-much-cpf-contributions-to-pay"
    },
    {
     "label": "IRAS: personal income tax rebate (YA 2024 and 2025 only)",
     "url": "https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/personal-income-tax-rebate"
    }
   ]
  },
  {
   "country": "JP",
   "year": 2026,
   "currency": "JPY",
   "scope": "Resident employee under 40 in Tokyo's 23 wards, salary for 2026: national income tax and reconstruction surtax, resident tax on that income, and employee social insurance (health, child support levy, pension, employment insurance).",
   "sources": [
    {
     "label": "NTA: No.2260 income tax rates",
     "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm"
    },
    {
     "label": "NTA: No.1410 employment income deduction (2026 reform)",
     "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm"
    },
    {
     "label": "NTA: No.1199 basic deduction (2026 reform)",
     "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1199.htm"
    },
    {
     "label": "NTA: April 2026 withholding tax changes (basic deduction bands for 2026 and 2027)",
     "url": "https://www.nta.go.jp/publication/pamph/gensen/2026kaisei.pdf"
    },
    {
     "label": "Tokyo Bureau of Taxation: individual resident tax",
     "url": "https://www.tax.metro.tokyo.lg.jp/kazei/life/kojin_ju"
    },
    {
     "label": "Chuo City: resident tax basic deduction",
     "url": "https://www.city.chuo.lg.jp/a0009/kurashi/zeikin/juuminzei/shotokukoujo/zintekikozyo.html"
    },
    {
     "label": "Nerima City: resident tax adjustment credit",
     "url": "https://www.city.nerima.tokyo.jp/kurashi/zei/jyuminzei/zeigakukojo/choseikojo.html"
    },
    {
     "label": "Kyokai Kenpo: Tokyo premium table from March 2026",
     "url": "https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf"
    },
    {
     "label": "MHLW: employment insurance rates for fiscal 2026",
     "url": "https://www.mhlw.go.jp/content/001692566.pdf"
    }
   ]
  },
  {
   "country": "AE",
   "year": 2026,
   "currency": "AED",
   "scope": "Expatriate employee: no income tax; the compulsory unemployment insurance (ILOE) premium is the only deduction.",
   "sources": [
    {
     "label": "UAE government portal: taxation (no income tax on individuals)",
     "url": "https://u.ae/en/information-and-services/finance-and-investment/taxation"
    },
    {
     "label": "UAE government portal: unemployment insurance scheme",
     "url": "https://u.ae/en/information-and-services/jobs/Workplace-regulations/insurance/unemployment-insurance-scheme"
    },
    {
     "label": "UAE government portal: end-of-service benefits in the private sector",
     "url": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector"
    }
   ]
  },
  {
   "country": "ES",
   "year": 2026,
   "currency": "EUR",
   "scope": "Employee resident in Spain (common regime): IRPF state and regional halves (Madrid, Catalonia, Valencian Community, Andalusia), personal minimum, work-income reductions, minimum-wage credit, social security.",
   "sources": [
    {
     "label": "BOE: Ley 35/2006 del IRPF, consolidated (arts. 19, 20, 57, 63; DA 61 as amended by RDL 5/2026)",
     "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764"
    },
    {
     "label": "BOE: Comunidad de Madrid, Decreto Legislativo 1/2010, arts. 1-2 (scale and minimum)",
     "url": "https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068"
    },
    {
     "label": "BOE: Catalunya, Decreto Legislativo 1/2024 (Codi tributari, llibre sisè), arts. 611-1 and 611-2",
     "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951"
    },
    {
     "label": "BOE: Comunitat Valenciana, Ley 13/1997, arts. 2 and 2 bis (2026 scale from Ley 5/2026)",
     "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1998-8202"
    },
    {
     "label": "BOE: Andalucía, Ley 5/2021 de Tributos Cedidos, arts. 23 and 23 bis",
     "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915"
    },
    {
     "label": "Seguridad Social: bases y tipos de cotización 2026",
     "url": "https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/36537"
    },
    {
     "label": "BOE: Ley General de la Seguridad Social, DT 42 (solidarity) and DT 43 (MEI)",
     "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724"
    },
    {
     "label": "AEAT: Manual práctico de Renta 2025, worked example of the state and regional quotas",
     "url": "https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/ejemplo-practico-calculo-cuotas-integras-autonomica.html"
    }
   ]
  },
  {
   "country": "PT",
   "year": 2026,
   "currency": "EUR",
   "scope": "Single employee resident in mainland Portugal: IRS with the 2026 brackets, specific deduction, minimum-subsistence allowance, solidarity surcharge, general expenses credit, social security.",
   "sources": [
    {
     "label": "Portal das Finanças: CIRS art. 68 (2026 rates, Decreto-Lei 212/2026)",
     "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68.aspx"
    },
    {
     "label": "Portal das Finanças: CIRS art. 68-A (solidarity rate)",
     "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68a.aspx"
    },
    {
     "label": "Portal das Finanças: CIRS art. 25 (specific deduction for employment income)",
     "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs25.aspx"
    },
    {
     "label": "Portal das Finanças: CIRS art. 70 (mínimo de existência)",
     "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs70.aspx"
    },
    {
     "label": "Portal das Finanças: CIRS art. 78-B (general family expenses)",
     "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs78b.aspx"
    },
    {
     "label": "Portal das Finanças: CIRS art. 12-B (IRS Jovem)",
     "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs12b.aspx"
    },
    {
     "label": "EURES: Portugal working conditions (employee social insurance 11%)",
     "url": "https://eures.europa.eu/living-and-working/living-and-working-conditions/living-and-working-conditions-portugal_en"
    }
   ]
  },
  {
   "country": "FR",
   "year": 2026,
   "currency": "EUR",
   "scope": "Single private-sector employee, one tax share: income tax with the 10% expenses deduction, décote and high-income surcharge; old-age, AGIRC-ARRCO, CSG and CRDS contributions.",
   "sources": [
    {
     "label": "Service-Public.fr: barème de l'impôt sur le revenu (loi de finances 2026)",
     "url": "https://www.service-public.fr/particuliers/vosdroits/F1419"
    },
    {
     "label": "impots.gouv.fr: brochure pratique 2026, calcul de l'impôt (décote)",
     "url": "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2026/pdf_som/21-calcul_impot_369a382.pdf"
    },
    {
     "label": "impots.gouv.fr: brochure pratique 2026, aide-mémoire (10% deduction limits)",
     "url": "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2026/pdf_som/aide_memoire.pdf"
    },
    {
     "label": "Urssaf: taux de cotisations secteur privé 2026",
     "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html"
    },
    {
     "label": "Urssaf: plafond de la sécurité sociale 2026",
     "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/plafonds-securite-sociale.html"
    },
    {
     "label": "Urssaf mon-entreprise: official salary simulator (AGIRC-ARRCO, CEG and CET rates)",
     "url": "https://mon-entreprise.urssaf.fr/simulateurs/salaire-brut-net"
    }
   ]
  },
  {
   "country": "DE",
   "year": 2026,
   "currency": "EUR",
   "scope": "Employee, statutory health insurance, no church tax: income tax (§ 32a 2026, splitting for a married couple), solidarity surcharge, health, care (by number of children), pension and unemployment insurance, with the standard allowances.",
   "sources": [
    {
     "label": "Gesetze im Internet: § 32a EStG (2026 tariff)",
     "url": "https://www.gesetze-im-internet.de/estg/__32a.html"
    },
    {
     "label": "Gesetze im Internet: § 9a EStG (employee allowance)",
     "url": "https://www.gesetze-im-internet.de/estg/__9a.html"
    },
    {
     "label": "Gesetze im Internet: § 10 and § 10c EStG (insurance and special expenses)",
     "url": "https://www.gesetze-im-internet.de/estg/__10.html"
    },
    {
     "label": "Gesetze im Internet: §§ 3-4 SolzG 1995 (exemption threshold and rate)",
     "url": "https://www.gesetze-im-internet.de/solzg_1995/__3.html"
    },
    {
     "label": "Gesetze im Internet: Sozialversicherungs-Rechengrößenverordnung 2026",
     "url": "https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html"
    },
    {
     "label": "Bundesgesundheitsministerium: health insurance contributions 2026 (average additional rate 2.9%)",
     "url": "https://www.bundesgesundheitsministerium.de/beitraege"
    },
    {
     "label": "Deutsche Rentenversicherung: Werte der Sozialversicherung 2026 (pension 18.6%, care 3.6%/4.2%)",
     "url": "https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Zahlen-und-Fakten/Werte-der-Rentenversicherung/werte-der-rentenversicherung_node.html"
    }
   ]
  },
  {
   "country": "NL",
   "year": 2026,
   "currency": "EUR",
   "scope": "Employee under state pension age: box 1 income tax and national insurance premiums, general tax credit and labour tax credit.",
   "sources": [
    {
     "label": "Belastingdienst: box 1 rates 2026 (with worked example)",
     "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_1/box_1"
    },
    {
     "label": "Belastingdienst: algemene heffingskorting 2026",
     "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/algemene_heffingskorting/tabel-algemene-heffingskorting-2026"
    },
    {
     "label": "Belastingdienst: arbeidskorting 2026",
     "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel-arbeidskorting-2026"
    }
   ]
  },
  {
   "country": "AT",
   "year": 2026,
   "currency": "EUR",
   "scope": "Salaried employee paid in 14 instalments: income tax on regular pay with the traffic credit, fixed-rate tax on the 13th and 14th salaries, social insurance and chamber and housing levies.",
   "sources": [
    {
     "label": "RIS: § 33 EStG 1988 (2026 tariff and credits)",
     "url": "https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004570&Paragraf=33"
    },
    {
     "label": "RIS: § 67 EStG 1988 (13th and 14th salaries)",
     "url": "https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004570&Paragraf=67"
    },
    {
     "label": "RIS: § 16 EStG 1988 (work expenses allowance)",
     "url": "https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004570&Paragraf=16"
    },
    {
     "label": "RIS: § 51 ASVG (health and pension contribution rates)",
     "url": "https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10008147&Paragraf=51"
    },
    {
     "label": "BMF Brutto-Netto-Rechner 2026 (unemployment thresholds, Vienna levies)",
     "url": "https://www.bmf.gv.at/services/berechnungsprogramme.html"
    },
    {
     "label": "ÖGK: social insurance values 2026 (€6,930 monthly and €13,860 special-pay ceiling)",
     "url": "https://www.gesundheitskasse.at/cdscontent/load?contentid=10008.784766&version=1703772249"
    }
   ]
  },
  {
   "country": "EE",
   "year": 2026,
   "currency": "EUR",
   "scope": "Employee under pensionable age: 22% income tax after the basic exemption, unemployment insurance and the default 2% funded pension contribution.",
   "sources": [
    {
     "label": "Estonian Tax and Customs Board: tax rates 2026",
     "url": "https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates"
    }
   ]
  },
  {
   "country": "HU",
   "year": 2026,
   "currency": "HUF",
   "scope": "Employee aged 25 or over, no children: 15% personal income tax and the 18.5% social security contribution.",
   "sources": [
    {
     "label": "NAV: personal income tax rates (15% since 2016)",
     "url": "https://nav.gov.hu/ugyfeliranytu/adokulcsok_jarulekmertekek/Adotablak"
    },
    {
     "label": "EURES: Hungary working conditions (18.5% employee social security)",
     "url": "https://eures.europa.eu/living-and-working/living-and-working-conditions/living-and-working-conditions-hungary_en"
    }
   ]
  },
  {
   "country": "CZ",
   "year": 2026,
   "currency": "CZK",
   "scope": "Employee: personal income tax at 15%/23% with the taxpayer credit, social security and health insurance.",
   "sources": [
    {
     "label": "Finanční správa: employment income 2026 (rates, thresholds, credits, worked examples)",
     "url": "https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/zamestnanci-zamestnavatele/obecne-informace"
    },
    {
     "label": "ČSSZ: contribution rates (employee 7.1%)",
     "url": "https://www.cssz.gov.cz/web/cz/vyse-a-sazba"
    },
    {
     "label": "ČSSZ: maximum assessment base 2026",
     "url": "https://www.cssz.gov.cz/web/cz/maximalni-vymerovaci-zaklad"
    },
    {
     "label": "VZP: health insurance 13.5% of the assessment base",
     "url": "https://www.vzp.cz/platci/informace/zamestnavatel/vymerovaci-zaklad-a-vypocet-pojistneho"
    },
    {
     "label": "VZP: the employee's third of the premium",
     "url": "https://www.vzp.cz/platci/informace/zamestnavatel/splatnost-a-dalsi-zasady-pro-platbu-pojistneho"
    }
   ]
  },
  {
   "country": "PL",
   "year": 2026,
   "currency": "PLN",
   "scope": "Employee, one employer, tax scale: PIT with the tax-free amount and standard work costs (and the youth relief under 26), social insurance (ZUS) and health insurance; joint filing for married couples.",
   "sources": [
    {
     "label": "podatki.gov.pl: PIT tax scale (stawki i limity)",
     "url": "https://www.podatki.gov.pl/podatki-osobiste/pit/stawki-i-limity"
    },
    {
     "label": "Dz.U. 2026 poz. 592: PIT act, consolidated (art. 22 ust. 2 work costs, art. 30h solidarity levy)",
     "url": "https://api.sejm.gov.pl/eli/acts/DU/2026/592/text.pdf"
    },
    {
     "label": "Dz.U. 2026 poz. 199: social insurance system act (arts. 16 and 22, rates and split)",
     "url": "https://api.sejm.gov.pl/eli/acts/DU/2026/199/text.pdf"
    },
    {
     "label": "ZUS: annual limit of the pension and disability base, 2026",
     "url": "https://www.zus.pl/baza-wiedzy/skladki-wskazniki-odsetki/wskazniki/roczna-podstawa-wymiaru-skladek-na-ubezpieczenia-emerytalne-i-rentowe-od-1999-r"
    },
    {
     "label": "Dz.U. 2025 poz. 1461: health care benefits act (art. 79, 9% health contribution; art. 81 base)",
     "url": "https://api.sejm.gov.pl/eli/acts/DU/2025/1461/text.pdf"
    }
   ]
  },
  {
   "country": "NO",
   "year": 2026,
   "currency": "NOK",
   "scope": "Employee aged 17-69 outside Troms and Finnmark: 22% tax on ordinary income, bracket tax and national insurance contribution.",
   "sources": [
    {
     "label": "Skatteetaten: tax on ordinary income 2026",
     "url": "https://www.skatteetaten.no/satser/alminnelig-inntekt/"
    },
    {
     "label": "Skatteetaten: bracket tax (trinnskatt) 2026",
     "url": "https://www.skatteetaten.no/satser/trinnskatt/"
    },
    {
     "label": "Skatteetaten: national insurance contribution (trygdeavgift) 2026",
     "url": "https://www.skatteetaten.no/satser/trygdeavgift/"
    },
    {
     "label": "Skatteetaten: standard deduction (minstefradrag) 2026",
     "url": "https://www.skatteetaten.no/satser/minstefradrag/"
    },
    {
     "label": "Skatteetaten: personal allowance (personfradrag) 2026",
     "url": "https://www.skatteetaten.no/satser/personfradrag/"
    }
   ]
  },
  {
   "country": "SE",
   "year": 2026,
   "currency": "SEK",
   "scope": "Employee under 66: municipal and regional income tax (Stockholm's rate), state income tax, basic deduction, earned income tax credit and reduction, general pension fee and its credit, burial and public service fees.",
   "sources": [
    {
     "label": "Skatteverket: belopp och procent, inkomstår 2026",
     "url": "https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html"
    },
    {
     "label": "Riksdagen: Lag (1994:1744) §§ 3–4 (pension fee base, rounding and low-income exemption)",
     "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/lag-19941744-om-allman-pensionsavgift_sfs-1994-1744/"
    },
    {
     "label": "Riksdagen: Inkomstskattelag (1999:1229), 63 kap. 3 §, 67 kap. 2, 7 and 47 §§ (Lag 2025:1376)",
     "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/inkomstskattelag-19991229_sfs-1999-1229/"
    },
    {
     "label": "SCB: kommunala skattesatser 2026 (Stockholm 30.55%)",
     "url": "https://www.statistikdatabasen.scb.se/pxweb/sv/ssd/START__OE__OE0101/Kommunalskatter2000/"
    }
   ]
  },
  {
   "country": "CH",
   "year": 2026,
   "currency": "CHF",
   "scope": "Single employee, no children, no church tax: federal direct tax, cantonal and communal income tax for Zurich and Geneva, personal tax, AHV/IV/EO and unemployment contributions, occupational pension (BVG) at the statutory minimum and an assumed accident (NBU) premium.",
   "sources": [
    {
     "label": "ESTV tax calculator 2026: tariffs, multipliers and deductions export (federal, Zurich, Geneva)",
     "url": "https://swisstaxcalculator.estv.admin.ch/#/taxdata/tax-scales"
    },
    {
     "label": "Geneva: LIPP art. 41 (income tax scale) and art. 67 (indexation)",
     "url": "https://silgeneve.ch/legis/data/rsg_d3_08.htm"
    },
    {
     "label": "AHV/IV: Merkblatt 2.01, contributions on wages (2026)",
     "url": "https://www.ahv-iv.ch/p/2.01.d"
    },
    {
     "label": "AHV/IV: Merkblatt 2.08, unemployment insurance contributions",
     "url": "https://www.ahv-iv.ch/p/2.08.d"
    }
   ]
  },
  {
   "country": "FI",
   "year": 2026,
   "currency": "EUR",
   "scope": "Employee aged 18-64, no church membership: state income tax, municipal tax (Helsinki's rate), health insurance contributions, earned income credit, employee pension and unemployment contributions, Yle tax.",
   "sources": [
    {
     "label": "Finlex: Laki vuoden 2026 tuloveroasteikosta (1140/2025)",
     "url": "https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute/2025/1140/fin@"
    },
    {
     "label": "Finlex: Laki tuloverolain muuttamisesta (1141/2025), §§ 106 and 125",
     "url": "https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute/2025/1141/fin@"
    },
    {
     "label": "Finlex: Valtioneuvoston asetus sairausvakuutusmaksujen maksuprosenteista vuonna 2026 (1026/2025)",
     "url": "https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute/2025/1026/fin@"
    },
    {
     "label": "Verohallinto: ennakonpidätyksen laskentaperusteet 2026 (pension 7.30%, unemployment 0.89%, deductions)",
     "url": "https://www.vero.fi/syventavat-vero-ohjeet/paatokset/47363/verohallinnon-paatos-ennakonpidatysprosenttien-laskentaperusteista-palkkatuloa-varten-ja-ennakonkannossa-maarattavan-ennakkoveron-laskentaperusteista-vuodelle-2026/"
    },
    {
     "label": "Verohallinto: kuntien tuloveroprosentit 2026 (Helsinki 5.30%)",
     "url": "https://www.vero.fi/syventavat-vero-ohjeet/paatokset/47465/kuntien-ja-seurakuntien-tuloveroprosentit-vuonna-2026/"
    }
   ]
  },
  {
   "country": "DK",
   "year": 2026,
   "currency": "DKK",
   "scope": "Employee, no church membership: labour market contribution, bottom, middle, top and additional top state tax, municipal tax (Copenhagen's rate), personal, employment and job allowances.",
   "sources": [
    {
     "label": "Skattestyrelsen: tax rates and amounts 2026 (skat.dk)",
     "url": "https://skat.dk/en-us/help/tax-rates"
    },
    {
     "label": "Skattestyrelsen: employment and job allowances 2026",
     "url": "https://skat.dk/en-us/individuals/deductions-and-allowances/deductions-and-allowances-when-working/employment-and-job-allowances"
    },
    {
     "label": "Skatteministeriet: kommuneskattesatser 2026 (Copenhagen 23.39%)",
     "url": "https://svmn.dk/media/0oia30i5/kommuneskattesatser_2026.xlsx"
    }
   ]
  },
  {
   "country": "BE",
   "year": 2026,
   "currency": "EUR",
   "scope": "Single resident employee in Belgium (income 2026): social security with the work bonus, federal income tax with the tax-free sum and lump-sum expenses, Brussels regional and municipal surcharges, fiscal work bonus, special social security contribution.",
   "sources": [
    {
     "label": "SPF Finances: tax rates and the tax-free sum, income 2025 and 2026 (worked example)",
     "url": "https://fin.belgium.be/fr/particuliers/declaration-impot/revenus/taux-imposition"
    },
    {
     "label": "SPF Finances: lump-sum work expenses, 30% up to €6,070 (income 2026)",
     "url": "https://fin.belgium.be/fr/particuliers/declaration-impot/revenus/revenus-professionnels"
    },
    {
     "label": "Moniteur belge, 29 July 2026: law of 15 July 2026 reforming personal income tax (tax-free sum, fiscal work bonus)",
     "url": "https://www.ejustice.just.fgov.be/cgi/article_body.pl?language=fr&caller=summary&pub_date=2026-07-29&numac=2026005724"
    },
    {
     "label": "Moniteur belge, 12 August 2026: automatic indexation, tax year 2027 (tables I and VII)",
     "url": "https://www.ejustice.just.fgov.be/cgi/article_body.pl?language=fr&caller=summary&pub_date=2026-08-12&numac=2026006085"
    },
    {
     "label": "ONSS administrative instructions 2026/3: employee contributions 13.07%",
     "url": "https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/socialsecuritycontributions/contributions.html"
    },
    {
     "label": "ONSS administrative instructions 2026/1-2026/3: the work bonus",
     "url": "https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/deductions/workers_reductions/workbonus.html"
    },
    {
     "label": "Justel: law of 30 March 1994, art. 108 (special social security contribution)",
     "url": "https://www.ejustice.just.fgov.be/cgi_loi/article.pl?language=fr&lg_txt=f&cn_search=1994033031"
    },
    {
     "label": "Moniteur belge: royal decree of 19 December 2017, autonomy factor 24.957%",
     "url": "https://www.ejustice.just.fgov.be/cgi/article_body.pl?language=fr&caller=summary&pub_date=2017-12-22&numac=2017032216"
    },
    {
     "label": "Justel: Brussels ordinance of 15 December 2014 on the regional surcharge, art. 2",
     "url": "https://www.ejustice.just.fgov.be/eli/ordonnance/2014/12/15/2015031063/justel"
    },
    {
     "label": "City of Brussels: municipal surcharge 4.9% (council decision of 15 December 2025)",
     "url": "https://www.bruxelles.be/sites/default/files/bxl/158%20FR%20IPP.pdf"
    },
    {
     "label": "SPF Finances: Tax-Calc, the official simulator (tax year 2026)",
     "url": "https://finances.belgium.be/fr/E-services/Tax-calc"
    }
   ]
  },
  {
   "country": "GR",
   "year": 2026,
   "currency": "EUR",
   "scope": "Single resident private-sector employee in Greece over 30 without children: income tax with the art. 16 reduction, EFKA employee contributions.",
   "sources": [
    {
     "label": "AADE circular Ο.3068/18-11-2025: law 5246/2025 art. 3, the 2026 income tax scale (art. 15 ΚΦΕ)",
     "url": "https://www.aade.gr/egkyklioi-kai-apofaseis/o-3068-18-11-2025"
    },
    {
     "label": "AADE e-library: law 4646/2019, art. 9 (art. 16 ΚΦΕ, the €777 reduction)",
     "url": "http://elib.aade.gr/elib/view?d=/gr/act/2019/4646/"
    },
    {
     "label": "AADE e-library: ΠΟΛ.1104/2014, taxable pay is gross less the employee's compulsory contributions",
     "url": "http://elib.aade.gr/elib/view?d=/gr/ap/2014/1104/"
    },
    {
     "label": "AADE: income categories and taxation in Greece (art. 16 reduction above €12,000)",
     "url": "https://www.aade.gr/omogeneis-katoikoi-exoterikoy/eisodima/katigories-eisodimatos-kai-forologia-eisodimatos-stin-ellada"
    },
    {
     "label": "e-EFKA circular 38/2024: contribution rates from 1 January 2025 (ΚΠΚ 101: employee 13.37%)",
     "url": "https://www.e-efka.gov.gr/el/egkyklioi-kai-genika-eggrapha/egkyklios-38-24122024"
    },
    {
     "label": "e-EFKA circular 4/2026: insurable earnings ceiling €7,761.94 a month from 1 January 2026",
     "url": "https://www.e-efka.gov.gr/el/egkyklioi-kai-genika-eggrapha/egkyklios-42026"
    }
   ]
  }
 ]
}