{"service":"mearef","description":"Middle Eastern government reference data: clean, cited JSON for policy rates, tax rates, minimum wages, public holidays and more.","countries":[{"country":"AE","name":"United Arab Emirates","currency":"AED","series":[{"id":"policy-rate","name":"CBUAE Base Rate (Overnight Deposit Facility)","description":"The Base Rate set by the Central Bank of the UAE, applied to the Overnight Deposit Facility (ODF). It signals the general stance of monetary policy and provides an effective floor for overnight money-market interest rates in the UAE. It is NOT an independent policy decision: the AED is pegged to the US dollar at 3.6725, so the Base Rate is anchored to the US Federal Reserve's Interest Rate on Reserve Balances (IORB) and the CBUAE adjusts it on its own initiative immediately after each FOMC move.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-12-11","source":{"name":"CBUAE press release 'CBUAE Lowers the Base Rate by 25 Basis Points', Abu Dhabi 10 December 2025 — cut the Base Rate applicable to the Overnight Deposit Facility (ODF) from 3.90% to 3.65%, effective from Thursday 11 December 2025, following the US Fed's 25bp cut to the IORB the same day","url":"https://www.centralbank.ae/media/051jybbj/cbuae-lowers-the-base-rate-by-25-basis-points-en.pdf"},"url":"https://mearef.dev/v1/ae/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Standard rate of Value Added Tax under Federal Decree-Law No. (8) of 2017 on Value Added Tax, administered by the Federal Tax Authority (FTA). A federal, GCC-framework VAT introduced across the UAE on 1 January 2018.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2018-01-01","source":{"name":"Federal Decree-Law No. (8) of 2017 on Value Added Tax, Article (3) Tax Rate — 'a standard rate of 5% shall be imposed on any supply or Import pursuant to Article (2) of this Decree-Law' (Federal Tax Authority, unofficial English translation)","url":"https://tax.gov.ae/DataFolder/Files/Pdf/VAT-Decree-Law-No-8-of-2017.pdf"},"url":"https://mearef.dev/v1/ae/vat"},{"id":"minimum-wage","name":"Statutory minimum wage","description":"Private-sector statutory minimum wage. STRUCTURAL NULL — the UAE has no statutory minimum wage figure for the private sector. The Labour Law empowers the Cabinet to set one but no such rate has ever been issued.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":null,"source":{"name":"Federal Decree-Law No. (33) of 2021 on the Regulation of Employment Relationships ('UAE Labour Law', in force 2 February 2022), Article 27 — the minimum wage 'shall be determined and assessed' by Cabinet resolution upon a proposal of the Minister of Human Resources and Emiratisation (MoHRE) in coordination with the relevant authorities; no such resolution has been issued","url":"https://www.mohre.gov.ae/en/labour-law.aspx"},"url":"https://mearef.dev/v1/ae/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Official public holidays for the private and public sectors for calendar year 2026, unified under Cabinet Resolution No. (27) of 2024 concerning public holidays in the State. Fixed Gregorian holidays are certain; the Islamic (Hijri) holidays are movable, depend on moon-sighting, and are announced by the UAE Cabinet — the dates below are astronomical estimates and may shift by a day.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"u.ae (Official Platform of the UAE Government) — Public holidays, per Cabinet Resolution No. (27) of 2024: fixed holidays are Gregorian New Year (1 Jan), Commemoration Day (1 Dec) and National Day (2-3 Dec); Islamic holidays (Eid Al Fitr 4 days, Arafah Day + Eid Al Adha, Hijri New Year, Prophet's Birthday) follow the Hijri calendar and are set by moon-sighting","url":"https://u.ae/en/information-and-services/public-holidays-and-religious-affairs/public-holidays"},"url":"https://mearef.dev/v1/ae/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline national Consumer Price Index inflation, year-on-year percent, latest published national figure. Compiled by the Federal Competitiveness and Statistics Centre (FCSC) on a 2021=100 base; the national aggregate is published with a lag, while the individual emirates (Abu Dhabi/SCAD, Dubai/DSC) release more current emirate-level CPI.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-12-01","source":{"name":"Central Bank of the UAE — Quarterly Economic Review, June 2026 (GCC inflation section): 'the UAE's inflation stood at 2.0% Y-o-Y in December 2025'. Producer of the underlying series: Federal Competitiveness and Statistics Centre (FCSC), Consumer Price Index, base 2021=100","url":"https://www.centralbank.ae/media/rafjunsc/qer_june_2026.pdf"},"url":"https://mearef.dev/v1/ae/cpi"},{"id":"corporate-tax","name":"Corporate Tax (headline rate)","description":"Federal Corporate Tax on business profits under Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, administered by the Federal Tax Authority. A NEW tax, effective for financial years starting on or after 1 June 2023: 0% on taxable income up to AED 375,000 and 9% above. This series carries the 9% headline rate.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2023-06-01","source":{"name":"Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 3 — Corporate Tax imposed at 0% on the portion of taxable income not exceeding the amount set by Cabinet decision and 9% on the excess; the AED 375,000 threshold is fixed by Cabinet Decision No. (116) of 2022 (UAE Ministry of Finance, official English translation)","url":"https://mof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdf"},"url":"https://mearef.dev/v1/ae/corporate-tax"},{"id":"income-tax","name":"Personal income tax","description":"Personal income tax on individuals' employment and other personal income. STRUCTURAL NULL — the UAE levies no personal income tax. There is no statute imposing tax on individuals' salaries or personal income.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":null,"source":{"name":"u.ae (Official Platform of the UAE Government), Taxation — the UAE does not levy income tax on individuals; the federal taxes in force are VAT (5%), excise tax and Corporate Tax on business profits (9%), none of which is a personal income tax","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation"},"url":"https://mearef.dev/v1/ae/income-tax"}]},{"country":"BH","name":"Bahrain","currency":"BHD","series":[{"id":"policy-rate","name":"CBB Key Policy Rate — one-week deposit rate","description":"The one-week deposit rate on the Central Bank of Bahrain's standing deposit facility. The CBB states explicitly on its Monetary Policy page that \"The 1-week deposit rate is the CBB Key Policy Rate\" — it is the designated policy rate, NOT the overnight deposit rate that CBB press releases headline. The CBB also runs an overnight deposit facility, a four-week deposit facility, overnight repo/secured lending and Islamic Wakalah/Commodity Murabaha equivalents. Because the Bahraini dinar is pegged to the US dollar at BHD 0.376 = USD 1 (effectively unchanged since 1980), the CBB has no independent monetary stance and moves its facility ladder in step with the US Federal Reserve.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-12-11","source":{"name":"Central Bank of Bahrain — Facilities & Interest Rates, Standing Facilities (BHD) table read 24 Jul 2026: One Week Deposit Rate 4.500, O/N Deposit Rate 4.250, 4-Week Deposit Rate 5.000, O/N Repo Rate 5.250; the 1-week deposit rate is designated the CBB Key Policy Rate on the CBB Monetary Policy page. Level set by the CBB decision of 10 Dec 2025 (25bps cut effective 11 Dec 2025)","url":"https://www.cbb.gov.bh/facilities-interest-rates/"},"url":"https://mearef.dev/v1/bh/policy-rate"},{"id":"vat","name":"Value-added tax (VAT) — standard rate","description":"Standard rate of value-added tax under Decree-Law No. (48) of 2018 regarding VAT, administered by the National Bureau for Revenue (NBR). Bahrain implemented VAT under the GCC Unified Agreement for VAT and is the only GCC state to have doubled its rate from the 5% treaty baseline.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2022-01-01","source":{"name":"National Bureau for Revenue (NBR) — VAT FAQs, section 1 (General), Q1.1: 'VAT was introduced in the Kingdom of Bahrain on 1 January 2019 at a standard rate of 5% ... With effect from 1 January 2022, the standard rate of VAT has been amended to be 10%.' NBR page last updated 20 Jul 2026","url":"https://www.nbr.gov.bh/vat_faqs"},"url":"https://mearef.dev/v1/bh/vat"},{"id":"minimum-wage","name":"Statutory national minimum wage","description":"Statutory wage floor for workers. STRUCTURAL NULL — Bahrain has NO statutory minimum wage. Neither the Labour Law for the Private Sector (Law No. 36 of 2012) nor any subordinate instrument fixes a wage floor for private-sector, migrant or domestic workers; wages are set by the individual contract of employment.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":null,"source":{"name":"Law No. (36) of 2012 Promulgating the Labour Law for the Private Sector — official consolidated text published by the Legislation and Legal Opinion Commission (LLOC), Kingdom of Bahrain (Official Gazette No. 3063, 2 Aug 2012). The wages chapter (Articles 38-49) regulates the currency, timing, place and protection of wage payment and, at Article 39, prohibits wage discrimination by sex, origin, language, religion or belief — but nowhere prescribes a minimum amount","url":"https://www.lloc.gov.bh/en/Legislation/id/K3612"},"url":"https://mearef.dev/v1/bh/minimum-wage"},{"id":"public-holidays","name":"Official public holidays","description":"Bahrain's official public holidays for calendar year 2026. Under Article 64 of the Labour Law for the Private Sector (Law No. 36 of 2012), workers are entitled to full pay on the feasts and official occasions DETERMINED BY A RESOLUTION OF THE COUNCIL OF MINISTERS on the Minister's proposal — the list is set by Cabinet decision, not fixed in the statute. Four are fixed-Gregorian (New Year, Labour Day, National Day over two days); the rest are Hijri and move roughly 11 days earlier each Gregorian year, subject to moon sighting.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Central Bank of Bahrain — Official Bank Holidays 2026: New Year's Day 1 Jan; Eid Al Fitr 1447 20-22 Mar; Labour Day 1 May; Eid Al Adha 1447 27-29 May; Al Hijra New Year 1448 16 Jun; Ashoora 1448 24-25 Jun; Prophet's Birthday 1448 25 Aug; National Day 16-17 Dec. The page carries the CBB's own caveat that 'All Islamic holidays are subject to confirmation at the time'","url":"https://www.cbb.gov.bh/official-bank-holidays/"},"url":"https://mearef.dev/v1/bh/public-holidays"},{"id":"cpi","name":"Consumer Price Index (latest month)","description":"Bahrain's official monthly Consumer Price Index, general index (all items), base April 2019 = 100, compiled and published by the Information & eGovernment Authority (iGA) and released on the Bahrain Open Data Portal under COICOP classification by division and group.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-05-01","source":{"name":"Information & eGovernment Authority — Bahrain Open Data Portal, dataset 'Consumer Price Index (CPI) - Division and Group - Index Number' (id 01-consumer-price-index-division-and-group-index-number), COICOP level 0 'Consumers Price Index - CPI', May 2026 = 102.8; dataset base stated as 'Base: April 2019 (=100)'; dataset last processed 30 Jun 2026","url":"https://www.data.gov.bh/explore/dataset/01-consumer-price-index-division-and-group-index-number/"},"url":"https://mearef.dev/v1/bh/cpi"},{"id":"corporate-tax","name":"General corporate income tax rate","description":"Standard rate of corporate income tax on business profits. STRUCTURAL NULL — Bahrain levies NO general corporate income tax. The only two corporate profit taxes on the statute book are sector-specific (hydrocarbons) and scope-limited (a Pillar Two top-up on very large multinational groups); neither is a general rate applicable to companies at large.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":null,"source":{"name":"Bahrain Economic Development Board (the Kingdom's official investment promotion authority) — 'Bahrain's Tax-Free Business Environment': 'The government of Bahrain doesn't collect corporate taxes on businesses that do not work in the oil and gas industry'; corroborated by the National Bureau for Revenue, whose Laws & Executive Regulations index (site last updated 20 Jul 2026) covers VAT, Excise and DMTT only — there is no corporate income tax law for the NBR to administer","url":"https://www.bahrainedb.com/bahrain-pulse/advantages-0-corporate-income-taxes"},"url":"https://mearef.dev/v1/bh/corporate-tax"},{"id":"income-tax","name":"Personal income tax","description":"Personal income tax on individuals. STRUCTURAL NULL — Bahrain imposes NO personal income tax on the salaries, wages, allowances or other income of individuals, whether Bahraini nationals or expatriate residents. No personal income tax law exists and no individual income-tax return is filed.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":null,"source":{"name":"Bahrain Economic Development Board (official investment promotion authority) — 'Bahrain's Tax-Free Business Environment': income taxes are not charged in Bahrain and employees 'won't have to pay income taxes'; 'There are no wealth or capital gains taxes in Bahrain'. Corroborated by the National Bureau for Revenue, the Kingdom's sole tax authority, which administers only VAT, Excise and the DMTT (site last updated 20 Jul 2026) — no personal income tax is levied or collected","url":"https://www.bahrainedb.com/bahrain-pulse/advantages-0-corporate-income-taxes"},"url":"https://mearef.dev/v1/bh/income-tax"}]},{"country":"IL","name":"Israel","currency":"ILS","series":[{"id":"policy-rate","name":"Bank of Israel interest rate","description":"The Bank of Israel interest rate (ריבית בנק ישראל) — the central bank's headline policy rate, decided by the Monetary Committee (הוועדה המוניטרית) established under the Bank of Israel Law, 5770-2010, at eight scheduled decisions a year published at 16:00 on the announcement date. A new rate does not apply on the announcement day: it takes effect at the start of the next reserve-maintenance period, which for a Monday announcement is the following Thursday.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-07-09","source":{"name":"Bank of Israel press release, 'The Monetary Committee decides on July 6, 2026 to lower the interest rate to 3.5 percent.' (06/07/2026); effective date 09/07/2026 per the BoI 'Interest rate announcement dates 2026' table (Maintenance period Start Date column)","url":"https://www.boi.org.il/en/communication-and-publications/press-releases/the-monetary-committee-decides-on-july-6-2026-to-lower-the-interest-rate-to-35-percent/"},"url":"https://mearef.dev/v1/il/policy-rate"},{"id":"vat","name":"VAT standard rate (מס ערך מוסף)","description":"Standard rate of Israeli value added tax on a transaction in Israel and on the importation of goods. Under the Value Added Tax Law, 5736-1975, the rate is not fixed in the primary statute: it is 'a single proportion of the price of the transaction or of the goods, as prescribed by the Minister of Finance by order after consultation with the Knesset Finance Committee', so it changes by Ministerial Order (צו מס ערך מוסף (שיעור המס על עסקה ועל יבוא טובין)) ratified by the Finance Committee and approved in the Knesset plenum.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-01-01","source":{"name":"Israel Tax Authority, 'היסטורית שיעורי מס ערך מוסף' (VAT rate history database page, updated 26.12.2024): '1.1.25 עלה המע\"מ ל-18%'. Instrument: Value Added Tax Order (Tax Rate for Transaction and Import of Goods) (Amendment), 2024, approved by the Knesset Plenum on 12 March 2024 (47 in favour, 29 against) after ratification by the Finance Committee","url":"https://www.gov.il/he/pages/vat-history"},"url":"https://mearef.dev/v1/il/vat"},{"id":"minimum-wage","name":"National minimum wage","description":"Israel's single national statutory minimum wage under the Minimum Wage Law, 5747-1987 (חוק שכר מינימום, התשמ\"ז-1987). There are no regional or occupational tiers in the national floor; the law fixes a monthly amount for monthly-paid employees, with derived hourly and daily equivalents, and it is uprated with effect from 1 April, signed off by the Minister of Labour, with the operative amounts published by the National Insurance Institute (המוסד לביטוח לאומי).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-04-01","source":{"name":"National Insurance Institute of Israel — 'שכר מינימום – נתונים כלליים' / 'Minimum Wage – General Information': שכר חודשי 6,443.85 ש\"ח (החל ב-01.04.2026); שכר לשעה בהיקף 182 שעות 35.4 ש\"ח; בהיקף 186 שעות 34.64 ש\"ח; שכר יומי 297.4 ש\"ח (5 ימים) / 257.75 ש\"ח (6 ימים)","url":"https://www.btl.gov.il/Mediniyut/GeneralData/Pages/%D7%A9%D7%9B%D7%A8%20%D7%9E%D7%99%D7%A0%D7%99%D7%9E%D7%95%D7%9D.aspx"},"url":"https://mearef.dev/v1/il/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Israel's official days of rest for calendar year 2026. The nine statutory rest days are the Jewish festivals listed in section 18A of the Law and Administration Ordinance, 5708-1948 (two days of Rosh Hashanah, Yom Kippur, the first and eighth days of Sukkot, the first and seventh days of Passover, Shavuot) plus Independence Day under the Independence Day Law, 5709-1949. Every one of these is fixed by the HEBREW lunisolar calendar, so the Gregorian dates move by roughly two to three weeks from year to year and this list must be regenerated annually.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Bank of Israel, Payment and Settlement Systems Department — 'מערכת זה\"ב (ZAHAV RTGS) – ימי פעילות לשנת 2026', the official Gregorian dating of each 2026 Israeli holiday and holiday eve for the national payment system; cross-checked against the Civil Service Commission circular 26/2025 'ימי מועד, ימי בחירה וימי עבודה מקוצרים לשנת 2026' (published 11.11.2025, updated 08.06.2026), which is the government's own statement of which 2026 dates are days off","url":"https://www.boi.org.il/media/snlbnev0/zahav-holidays-2026-heb.xlsx"},"url":"https://mearef.dev/v1/il/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month. Produced by the Central Bureau of Statistics (הלשכה המרכזית לסטטיסטיקה), which publishes the CPI on the 15th of each month at 18:30 for the preceding month. Index base 2024 = 100.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Bank of Israel Data Portal (SDMX), dataflow BOI.STATISTICS:PRI(1.0), series CP_PCHYTY 'מדד המחירים לצרכן – כללי, שינוי ב-12 החודשים האחרונים', observation 2026-06 = 1.6488845781; the series metadata records DATA_SOURCE = CBS (Central Bureau of Statistics), i.e. the BoI republishes the CBS series","url":"https://edge.boi.gov.il/FusionEdgeServer/sdmx/v2/data/dataflow/BOI.STATISTICS/PRI/1.0/CP_PCHYTY?startPeriod=2026-01&format=csv"},"url":"https://mearef.dev/v1/il/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"The standard rate of Israeli corporate income tax (מס חברות) on the taxable income of a body of persons, fixed in section 126(a) of the Income Tax Ordinance [New Version], 5721-1961. It is a flat, non-progressive rate with no small-company band.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2018-01-01","source":{"name":"Income Tax Ordinance [New Version], 5721-1961, section 126(a) — 'מס חברות ... 23%' — consolidated text published by the Israel Tax Authority on gov.il; the section carries Amendment No. 234 of 5776/2016 (the Economic Efficiency Law (Legislative Amendments for Achieving the Budget Targets for Budget Years 2017 and 2018)), which is the instrument that set the current rate","url":"https://www.gov.il/he/pages/law_pkudat_mas_hachnasa"},"url":"https://mearef.dev/v1/il/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory marginal income tax rates for resident individuals on income from personal exertion (הכנסה מיגיעה אישית — employment, business and profession), under section 121 of the Income Tax Ordinance [New Version], 5721-1961. Amounts are annual New Israeli Shekels for tax year 2026; the Israel Tax Authority publishes the equivalent monthly and daily tables in its annual deductions booklet.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Israel Tax Authority, 'לוח עזר לחישוב מס הכנסה ממשכורת ושכר עבודה לחודש ינואר 2026 ואילך', reissued and updated April 2026, chapter ב 'שיעורי מס הכנסה' — the annual table 'לאחר חוק ריווח מדרגות מס הכנסה'. Legal basis: section 121 of the Income Tax Ordinance as amended on 31.3.2026 by the Economic Efficiency Law (Legislative Amendments for Achieving the Budget Targets for Budget Year 2026), 5786-2026, chapter ג (ריווח מדרגות מס הכנסה), applying retroactively from 1 January 2026","url":"https://www.gov.il/BlobFolder/generalpage/income-tax-monthly-deductions-booklet/he/generalInformation_income-tax-monthly-deductions-booklet_monthly-deductions-booklet-2026.pdf"},"url":"https://mearef.dev/v1/il/income-tax"}]},{"country":"IQ","name":"Iraq","currency":"IQD","series":[{"id":"policy-rate","name":"CBI Policy Rate (سعر السياسة النقدية)","description":"The Central Bank of Iraq's policy interest rate — the annual rate applied between the CBI and banks registered with it, and the anchor of the CBI's standing-facility corridor. Set by the CBI Board under the CBI Law No. 56 of 2004. Under the framework published on the CBI's monetary policy page, primary credit to banks is priced at the policy rate + 2%, secondary credit at policy rate + 3%, and the lender-of-last-resort facility at policy rate + 3.5%. The CBI does not hold a fixed, pre-announced meeting calendar and does not publish dated numbered rate decisions in the way Gulf central banks do; changes are announced by the Board when made.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2024-10-24","source":{"name":"Central Bank of Iraq — Monetary Policy page (السياسة النقدية): 'سعر الفائدة المحدد من قبل البنك المركزي العراقي الذي يبلغ حاليًا 5.5%' ('the interest rate set by the Central Bank of Iraq, currently 5.5%'); level established by the CBI Board decision of 24 October 2024 cutting the policy rate from 7.5% to 5.5%","url":"https://cbi.iq/page/26"},"url":"https://mearef.dev/v1/iq/policy-rate"},{"id":"vat","name":"Value-added tax (VAT)","description":"Standard VAT rate. STRUCTURAL NULL — Iraq has NO value-added tax. It levies a narrow, itemised SALES TAX on selected services and goods instead, plus customs duties and excises. There is no broad-based consumption tax, no input-tax credit mechanism, no VAT registration threshold and no VAT law.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":null,"source":{"name":"Federal Budget Law No. (13) of 2023, Article 20(First) — the operative sales-tax provision, extending 'the sales tax provisions stipulated in the dissolved Revolutionary Command Council Resolution No. (36) of 1997' to restaurants and hotels up to second class in addition to excellent- and first-class establishments; published in al-Waqai al-Iraqiya (the Iraqi Gazette) No. 4726 of 26 June 2023. Iraq's statute book contains this itemised sales tax and no VAT law.","url":"https://moj.gov.iq/upload/pdf/4726_72.pdf"},"url":"https://mearef.dev/v1/iq/vat"},{"id":"minimum-wage","name":"National minimum wage (الحد الأدنى للأجور)","description":"Iraq's statutory minimum monthly wage for workers, fixed by the Council of Ministers on the recommendation of the tripartite committee formed in the Ministry of Labour and Social Affairs, under Article 63(Second) of Labour Law No. 37 of 2015. It applies to workers covered by the Labour Law — i.e. the private sector and workers under contract — and is a floor, not a pay scale.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2018-01-01","source":{"name":"Council of Ministers decision of 18 December 2017, taken under Article 63(Second) of Labour Law No. 37 of 2015 — minimum worker's wage set at IQD 350,000 per month in place of IQD 250,000 (which had been fixed by Council of Ministers Resolution No. 178 of 2013), effective 1 January 2018 (Alsumaria TV, reporting the Council of Ministers communiqué); enabling statute: Labour Law No. 37 of 2015, ILO NATLEX record","url":"https://natlex.ilo.org/dyn/natlex2/r/natlex/fe/details?p3_isn=96652"},"url":"https://mearef.dev/v1/iq/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Federal Iraq's official public holidays for calendar year 2026. The governing statute is the Official Holidays Law No. (12) of 2024, which repealed the Ba'ath-era Official Holidays Law No. 110 of 1972 together with RCC Resolutions 886 of 1979 and 210 of 1989, Governing Council Resolution No. 1 of 2003 and CPA Order No. 25 of 2005. Article 1(First) lists the general public holidays; Article 1(Second) provides that the first day of Eid al-Fitr and Eid al-Adha is fixed by a statement issued jointly by the Shia and Sunni Waqf Diwans and sent to the Prime Minister's Office, and that where the two Diwans differ the holiday runs from the first day set by one to the last day set by the other. Article 3(First) lets the Council of Ministers declare temporary holidays of up to 7 days a year. The weekend is Friday and Saturday.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Official Holidays Law No. (12) of 2024, Article 1, published in al-Waqai al-Iraqiya (the Iraqi Gazette) No. 4777 of 27 May 2024 (19 Dhu al-Qi'dah 1445), signed by President Abdul Latif Jamal Rashid — the statutory list; 2026 Gregorian dates cross-checked against the Central Bank of Iraq's published 'العطل الرسمية لعام 2026' calendar (https://cbi.iq/page/78) and against Council of Ministers holiday decisions reported by the Iraqi News Agency (INA)","url":"https://www.moj.gov.iq/upload/pdf/4777_453.pdf"},"url":"https://mearef.dev/v1/iq/public-holidays"},{"id":"cpi","name":"Consumer Price Index (latest month)","description":"Official monthly Consumer Price Index for the whole of Iraq, base year 2022 = 100, compiled and published by the Central Statistical Organization (هيأة الإحصاء ونظم المعلومات الجغرافية) of the Ministry of Planning. Weights derive from the 2022 household expenditure structure, with expenditure weights modelled from the 2012 social and economic survey and the 2017/2018 SWIFT survey; from January 2024 the agency moved to a chained index with a moving base (the preceding month as base) under IMF/METAC technical supervision, with the chain linked back to 2022 weights. The basket covers 803 items in 486 varieties across the 12 COICOP divisions.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-05-01","source":{"name":"Central Statistical Organization, Ministry of Planning — 'تقرير الارقام القياسية لأسعار المستهلك CPI لشهر أيار لسنة 2026' (Consumer Price Index report for May 2026): general index 111.2 against 112.5 in April 2026 (-1.2% m/m) and 108.0 in May 2025 (+3.0% y/y); core index 110.8 against 110.4 (+0.4% m/m, +2.5% y/y)","url":"https://cosit.gov.iq/documents/indices/CPI/CPI/2026/%D8%AA%D8%B6%D8%AE%D9%85%20%D8%A7%D9%8A%D8%A7%D8%B1%202026.pdf"},"url":"https://mearef.dev/v1/iq/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard corporate income tax rate on the net taxable income of companies, administered by the General Commission of Taxes (الهيئة العامة للضرائب) under Income Tax Law No. 113 of 1982 as amended. A single flat rate applies to limited liability companies, private joint-stock companies, mixed joint-stock companies, and foreign companies registered in Iraq or otherwise having a permanent establishment there. Iraq taxes Iraq-source income.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2004-04-01","source":{"name":"CPA Order No. 49 (Tax Strategy of 2004), Section 3, amending Article 13(1) of Income Tax Law No. 113 of 1982 — '(C) Income of limited liability companies, at a fixed rate of 15%. (D) Income of private joint-stock companies, at a fixed rate of 15%. (E) Income of mixed joint-stock companies, at a fixed rate of 15%'; Section 3(3): 'Foreign companies that are registered in Iraq or otherwise have a permanent establishment in Iraq will be subject to tax at a fixed rate of 15% on their income in Iraq'","url":"https://govinfo.library.unt.edu/cpa-iraq/regulations/20040220_CPAORD_49_Tax_Strategy_of_2004_with_Annex_and_Ex_Note.pdf"},"url":"https://mearef.dev/v1/iq/corporate-tax"},{"id":"income-tax","name":"Personal income tax (progressive bands)","description":"Progressive individual income tax under Article 13 of Income Tax Law No. 113 of 1982 as amended, administered by the General Commission of Taxes. Bands apply to a resident individual's annual income AFTER the personal allowances of Article 12. Employment income is collected by employer withholding (الاستقطاع المباشر) and remitted monthly. Non-resident individuals are taxed on the same scale on their Iraq-source income.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2004-04-01","source":{"name":"CPA Order No. 49 (Tax Strategy of 2004), Section 3, amending Article 13(1)(A) of Income Tax Law No. 113 of 1982 — '3% on amounts up to ID 250,000; 5% on amounts over ID 250,000 and up to ID 500,000; 10% on amounts over ID 500,000 and up to ID 1,000,000; 15% on amounts over ID 1,000,000'; and Section 2, amending Article 12(1) — allowances of ID 2,500,000 for the taxpayer, ID 2,000,000 for a non-earning wife, ID 200,000 per child, ID 3,200,000 for a widow or divorcee, and (Article 12(5)) ID 300,000 additional where the taxpayer is over 63","url":"https://govinfo.library.unt.edu/cpa-iraq/regulations/20040220_CPAORD_49_Tax_Strategy_of_2004_with_Annex_and_Ex_Note.pdf"},"url":"https://mearef.dev/v1/iq/income-tax"}]},{"country":"JO","name":"Jordan","currency":"JOD","series":[{"id":"policy-rate","name":"CBJ Main Policy Rate (سعر الفائدة الرئيسي للبنك المركزي)","description":"The Main Policy Rate is the Central Bank of Jordan's own designated key rate — the rate it publishes at the head of its 'Interest Rates on Monetary Policy Instruments' table and the rate its press releases call the 'Key Interest Rate of the Central Bank'. It is set by the CBJ's Open Market Operations Committee, which meets roughly eight times a year and normally makes decisions effective the following Sunday. The main rate sits inside a corridor: the Overnight Deposit Window Rate is the floor, the Overnight Repurchase (Repo) Rate and the Rediscount (Discount) Rate sit above it. Because the Jordanian dinar is pegged to the US dollar, the CBJ tracks the US Federal Reserve rather than running an independent stance.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-12-14","source":{"name":"Central Bank of Jordan, Press Release of 11 December 2025 — the Open Market Operations Committee, at its eighth and final meeting of 2025, decided to reduce the 'Key Interest Rate' and the interest rate on all monetary policy instruments by 25 basis points as of Sunday, 14 December 2025; level of 5.75% carried on the CBJ 'Interest Rates' page (last updated 14/12/2025)","url":"https://www.cbj.gov.jo/ebv4.0/root_storage/en/eb_list_page/press_release_11-12-2025.pdf"},"url":"https://mearef.dev/v1/jo/policy-rate"},{"id":"vat","name":"General Sales Tax (GST) — standard rate","description":"Jordan does NOT levy a tax called VAT. Its VAT-equivalent is the General Sales Tax (الضريبة العامة على المبيعات), a credit-invoice consumption tax imposed by the General Sales Tax Law No. 6 of 1994 and its amendments and administered by the Income and Sales Tax Department (ISTD) of the Ministry of Finance. Article 6(a) charges the general tax at 16% on the supply or importation of goods and services by reference to the value of the supply or import; Article 6(b) separately charges a Special Tax (excise) at specific or ad valorem rates on the goods and services listed in Table (1). The 'vat' series id is used per the file spec — the correct instrument name is General Sales Tax.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2010-01-01","source":{"name":"Income and Sales Tax Department (ISTD), 'The General Sales Tax Law No. (6) of 1994 and its Amendments' (consolidated English text, 2023 edition), Article 6(a): 'A general tax shall be charged under this Law at the rate of 16 per cent on the supply or importation of goods or services, by reference to the value of the supply or import of these goods and services.'","url":"https://www.istd.gov.jo/ebv4.0/root_storage/en/eb_list_page/general_sales_tax_law_and_its_amendments_2023-1.pdf"},"url":"https://mearef.dev/v1/jo/vat"},{"id":"minimum-wage","name":"National minimum wage (الحد الأدنى للأجور)","description":"Jordan's national monthly minimum wage, fixed by decision of the Tripartite Committee for Labour Affairs (اللجنة الثلاثية لشؤون العمل) chaired by the Minister of Labour and comprising the Government, the employers' side (Jordan Chamber of Industry, Jordan Chamber of Commerce, Jordanian Farmers Union) and the workers' side (General Federation of Jordanian Trade Unions), under the Labour Law No. 8 of 1996 and its amendments. The decision is published in the Official Gazette and enforced by both the Ministry of Labour and the Social Security Corporation, which treats it as the floor of the insurable wage.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-01-01","source":{"name":"Social Security Corporation (المؤسسة العامة للضمان الاجتماعي) press statement of 22 December 2024, 'الضمان: تطبيق قرار الحد الأدنى للأجور (290) ديناراً بداية العام المقبل 2025' — confirming the Tripartite Committee for Labour Affairs decision raising the minimum wage for the years 2025, 2026 and 2027 to JOD 290 from JOD 260, applying to all workers covered by Labour Law No. 8 of 1996 and its amendments with effect from 1/1/2025","url":"https://www.ssc.gov.jo/%D8%A7%D9%84%D8%B6%D9%85%D8%A7%D9%86-%D8%AA%D8%B7%D8%A8%D9%8A%D9%82-%D9%82%D8%B1%D8%A7%D8%B1-%D8%A7%D9%84%D8%AD%D8%AF-%D8%A7%D9%84%D8%A3%D8%AF%D9%86%D9%89-%D9%84%D9%84%D8%A3%D8%AC%D9%88%D8%B1-290/"},"url":"https://mearef.dev/v1/jo/minimum-wage"},{"id":"public-holidays","name":"Public holidays 2026","description":"Jordan's official public holidays for calendar year 2026. Jordan has no single annual holiday decree: the Prime Minister issues a separate official circular (بلاغ رسمي) ahead of each occasion suspending work in all ministries, official departments, public institutions and bodies, official universities, municipalities, joint services councils, the Greater Amman Municipality and wholly government-owned companies, with an exemption for entities whose nature of work requires them to keep operating. The Islamic holidays move with the Hijri calendar and depend on official moon sighting; the national and Christian holidays are fixed. The Jordanian weekend is Friday and Saturday.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Prime Ministerial official circulars issued by Prime Minister Dr Jafar Hassan and carried by Petra, the Jordan News Agency (official state agency): Eid al-Fitr 20-23 Mar 2026 (circular of 11 Mar 2026); Labour Day observed Thu 30 Apr 2026 (Circular No. 6 of 15 Apr 2026); Independence Day 25 May and Eid al-Adha 26-30 May 2026 (circulars of 27 Apr 2026); Hijri New Year Tue 16 Jun 2026 (circular of 7 Jun 2026); Christmas and New Year circular of Dec 2025 suspending work on Thu 25 Dec 2025 and Thu 1 Jan 2026","url":"https://petra.gov.jo/en/news/official-holidays-announced-for-eid-al-adha-independence-day"},"url":"https://mearef.dev/v1/jo/public-holidays"},{"id":"cpi","name":"Consumer Price Index (latest month)","description":"Official monthly Consumer Price Index for Jordan, base year 2018=100, compiled and published by the Department of Statistics (DoS, دائرة الإحصاءات العامة) from a basket of 850 items (325 food, 525 non-food) priced at 3,400 establishments across the Kingdom. The monthly press release is issued in the second half of the following month and reports the index level, the year-on-year rate for the month, and the cumulative (year-to-date) inflation rate.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Department of Statistics, monthly Consumer Price Index report for June 2026, 'Department of Statistics: Inflation Rate for the First Half of 2026 Reached 2.03%', PRESS/June 2026 dated 23 July 2026 — Table 2 'Monthly CPIs for the Years 2024-2026 (2018=100)' gives June 2026 = 116.13","url":"https://dosweb.dos.gov.jo/DataBank/News/Inflation/2026/CPI_Jul_en.pdf"},"url":"https://mearef.dev/v1/jo/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate (legal persons) — general rate","description":"Jordan's corporate income tax is SECTOR-DIFFERENTIATED. Article 11(B) of the Income Tax Law No. 34 of 2014 as amended by Law No. 38 of 2018 sets three statutory rates for legal persons: 20% as the general rate, 24% for a listed group of regulated and extractive sectors, and 35% for banks. A separate National Contribution (the 'National Solidarity Account' levy) under Article 11(F) is charged on top at 1% to 7% depending on sector. Administered by the Income and Sales Tax Department (ISTD) of the Ministry of Finance.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2019-01-01","source":{"name":"Income and Sales Tax Department, official English text of 'Law No. (34) of 2014 Amended by Law No. (38) of 2018 — Income Tax Law', Article 11(B)(1): '(20%) Twenty percent for all legal persons except those provided for under items (2) and (3) of this Paragraph'; Article 1 commences the amendments as of 1 January 2019","url":"https://www.istd.gov.jo/ebv4.0/root_storage/en/eb_list_page/income_tax_law_no_34_of_2014_amended_by_law_no_38_of_2018.pdf"},"url":"https://mearef.dev/v1/jo/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets (natural persons)","description":"Progressive personal income tax on the taxable income of a natural person under Article 11(A) of the Income Tax Law No. 34 of 2014 as amended by Law No. 38 of 2018, administered by the Income and Sales Tax Department. Six marginal bands run from 5% to 30%. The bands bite on TAXABLE income — gross income less allowable expenses, carried-forward losses, personal exemptions and donations — not on gross salary. An additional National Contribution Tax of 1% applies to a natural person's taxable income above JOD 200,000.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2019-01-01","source":{"name":"Income and Sales Tax Department, official English text of 'Law No. (34) of 2014 Amended by Law No. (38) of 2018 — Income Tax Law', Article 11(A): 5% on each dinar of the first five thousand dinars; 10% on the second five thousand; 15% on the third five thousand; 20% on the fourth five thousand; 25% on each dinar that follows up to one million dinars; 30% on each dinar of taxable income exceeding one million dinars. Article 1 commences the amendments as of 1 January 2019","url":"https://www.istd.gov.jo/ebv4.0/root_storage/en/eb_list_page/income_tax_law_no_34_of_2014_amended_by_law_no_38_of_2018.pdf"},"url":"https://mearef.dev/v1/jo/income-tax"}]},{"country":"KW","name":"Kuwait","currency":"KWD","series":[{"id":"policy-rate","name":"CBK Discount Rate","description":"The Discount Rate is the Central Bank of Kuwait's headline policy rate — the ceiling rate at which CBK lends to local banks — set by the CBK Board of Directors under Law No. 32 of 1968 concerning Currency, the Central Bank of Kuwait and the Organisation of Banking Business. CBK announces changes by press release and publishes the standing level on its Main Indicators page alongside its intervention rates (overnight, 1-week and 1-month repo). Unlike the rest of the GCC, Kuwait does NOT run a US-dollar peg: the Kuwaiti dinar is pegged to an undisclosed weighted basket of currencies, so CBK sets the Discount Rate with some latitude and does not automatically mirror the Federal Reserve.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-12-11","source":{"name":"Central Bank of Kuwait press release, 10 Dec 2025 — 'CBK Cuts the discount rate by 25 basis points to 3.50%', effective Thursday 11 December 2025; level re-confirmed on CBK's Main Indicators page ('Last change on rates as of: 11/12/2025')","url":"https://www.cbk.gov.kw/en/cbk-news/announcements-and-press-releases/press-releases/2025/12/202512101500-cbk-cuts-the-discount-rate-by-25-basis-points-to-350"},"url":"https://mearef.dev/v1/kw/policy-rate"},{"id":"vat","name":"Value-added tax (VAT)","description":"Standard VAT rate. STRUCTURAL NULL — Kuwait has NOT enacted or implemented VAT as of the confirmation date, and has no general consumption tax of any kind.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":null,"source":{"name":"BRITACOM country tax profile for Kuwait — 'collected and published by the BRITACOM Secretariat' and 'reviewed and approved by the tax authorities of the relevant jurisdiction': Kuwait levies no value-added tax and has postponed VAT implementation, considering an excise tax instead; corroborated by the IMF's 2025 Article IV Consultation with Kuwait (Executive Board concluded 23 Feb 2026), which RECOMMENDS that 'the GCC-wide excise tax and 5 percent VAT should be introduced' — i.e. neither exists today","url":"https://www.britacom.org/zt/BRPolicies/Kuwait/"},"url":"https://mearef.dev/v1/kw/vat"},{"id":"minimum-wage","name":"National minimum wage (private and oil sector)","description":"Kuwait's statutory monthly minimum wage for workers in the private and oil sectors, set by ministerial order under Article 63 of the Private Sector Labour Law No. 6 of 2010, which empowers the competent minister to fix a minimum wage by sector and occupation on the recommendation of the advisory committee and to review it at least every five years. Administration of private-sector labour now sits with the Public Authority for Manpower (PAM). Domestic workers fall OUTSIDE this instrument and have their own, lower floor under the domestic-labour law.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2017-06-11","source":{"name":"Ministerial Order No. 14 of 2017 setting the monthly minimum wage for workers in the private and oil sectors at KD 75 — ILO NATLEX official record KWT-2017-R-107351, adopted and entered into force 11 June 2017, made under Article 63 of Private Sector Labour Law No. 6 of 2010","url":"https://webapps.ilo.org/dyn/natlex/natlex4.detail?p_lang=en&p_isn=107351"},"url":"https://mearef.dev/v1/kw/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Kuwait's official public holidays for calendar year 2026. The statutory list for private-sector workers is fixed by Article 68 of Private Sector Labour Law No. 6 of 2010 — Gregorian New Year, Hijri New Year, Isra and Miraj, Eid al-Fitr (3 days), Waqfat Arafat plus Eid al-Adha (4 days), the Prophet's Birthday, National Day and Liberation Day. The Hijri-dated holidays are movable and depend on official moon sighting; the exact public-sector dates and any bridging days are declared each year by the Civil Service Commission (CSC) following a Cabinet decision.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Article 68, Private Sector Labour Law No. 6 of 2010 (statutory holiday list, published by the Public Authority for Manpower) read with the 2026 declarations of Kuwait's Civil Service Commission and Council of Ministers for each movable Hijri holiday (Isra and Miraj 18 Jan; Eid al-Fitr 19-23 Mar; Eid al-Adha and Arafat 26-31 May; Hijri New Year 16 Jun, per Cabinet decision of 10 Jun 2026)","url":"https://www.manpower.gov.kw/docs/LaborLaw/Labor_Law_Eng.pdf"},"url":"https://mearef.dev/v1/kw/public-holidays"},{"id":"cpi","name":"Consumer Price Index (latest month)","description":"Official monthly Consumer Price Index for Kuwait, base year 2013 = 100, compiled and published by the Central Statistical Bureau (CSB), Kuwait's national statistical authority. The monthly bulletin reports the general index level, the month-on-month change and the year-on-year inflation rate, with a twelve-group COICOP breakdown.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Central Statistical Bureau (CSB) — Consumer Price Index bulletin for June 2026, released 20 Jul 2026: general index 139.9 points (base 2013=100), unchanged month-on-month, +2.19% year-on-year; the June 2026 release is the newest item on the CSB Consumer Price Indices publication list","url":"https://www.csb.gov.kw/Pages/Statistics_en?ID=34&ParentCatID=3"},"url":"https://mearef.dev/v1/kw/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate (foreign-owned share)","description":"Kuwait's flat corporate income tax under Income Tax Decree No. 3 of 1955 as amended by Law No. 2 of 2008, administered by the Ministry of Finance's Department of Income Taxes. The rate is 15% of net taxable profit, but the CHARGE IS OWNERSHIP-SCOPED: it falls only on foreign (non-GCC) corporate bodies carrying on trade or business in Kuwait, directly or through an agent, and on the foreign-owned share of a mixed-ownership Kuwaiti or GCC company. Wholly Kuwaiti- and GCC-owned entities pay no corporate income tax and instead face separate domestic levies (Zakat, NLST, KFAS).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2008-02-03","source":{"name":"Income Tax Decree No. 3 of 1955 as amended by Law No. 2 of 2008 (Ministry of Finance official text, mof.gov.kw/Desicions/Decree/PDF/Q3_1955e.pdf) — flat 15% on the gains and profits of a foreign corporate body carrying on trade or business in Kuwait; scope and rate as recorded in the BRITACOM Kuwait tax profile, which states it was reviewed and approved by Kuwait's tax authorities","url":"https://www.britacom.org/zt/BRPolicies/Kuwait/"},"url":"https://mearef.dev/v1/kw/corporate-tax"},{"id":"income-tax","name":"Personal income tax","description":"Personal income tax on individuals. STRUCTURAL NULL — Kuwait imposes NO personal income tax on any individual, national or expatriate, on employment income or otherwise.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":null,"source":{"name":"BRITACOM country tax profile for Kuwait — published by the BRITACOM Secretariat and stated to have been reviewed and approved by Kuwait's tax authorities: Kuwait 'does not have inheritance tax, property tax or personal income tax'; the income tax under Decree No. 3 of 1955 as amended is charged on foreign CORPORATE bodies only","url":"https://www.britacom.org/zt/BRPolicies/Kuwait/"},"url":"https://mearef.dev/v1/kw/income-tax"}]},{"country":"OM","name":"Oman","currency":"OMR","series":[{"id":"policy-rate","name":"CBO Repo Rate (interest rate on repurchase operations with the Central Bank of Oman)","description":"The Repo Rate is the interest rate at which the Central Bank of Oman (CBO) injects rial liquidity into licensed banks through repurchase operations against eligible collateral. It is CBO's principal policy/liquidity-injection rate and the rate CBO quotes in every weekly Treasury-bill announcement. Because the Rial Omani is pegged to the US dollar, CBO does not run an independent stance: it moves the Repo Rate in step with the US Federal Reserve. CBO also operates a Treasury Bills Discounting Facility at a higher rate (4.75% at confirmation), which is a standing facility, not the policy rate.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-12-11","source":{"name":"Central Bank of Oman — weekly Government Treasury Bills tender announcement, 20 July 2026: \"the interest rate on the Repo operations with CBO is 4.25% while the discount rate on the Treasury Bills Discounting Facility with CBO is 4.75%\"","url":"https://cbo.gov.om/news/764"},"url":"https://mearef.dev/v1/om/policy-rate"},{"id":"vat","name":"Value Added Tax (VAT) — standard rate","description":"Oman's standard rate of value added tax, levied under the VAT Law promulgated by Royal Decree No. 121/2020 and administered by the Oman Tax Authority (OTA). Oman was the fourth GCC state to implement VAT under the GCC Unified VAT Agreement. The rate is a single standard rate with a defined list of zero-rated and exempt supplies.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2021-04-16","source":{"name":"Oman Tax Authority — VAT FAQs: \"The standard rate of tax will be 5% on most goods and services, with a few exceptions\"; VAT Law issued by Royal Decree 121/2020 (OTA VAT Law & Regulations index)","url":"https://tms.taxoman.gov.om/portal/vat-faqs"},"url":"https://mearef.dev/v1/om/vat"},{"id":"minimum-wage","name":"Minimum wage for Omani nationals in the private sector","description":"Oman's statutory wage floor is NOT a universal minimum wage. It is a nationality-scoped floor that applies only to OMANI NATIONALS employed in the private sector, fixed by Ministerial Decision No. 222 of 2013 (Ministry of Manpower, now Ministry of Labour) at OMR 325 per month made up of an OMR 225 basic wage plus OMR 100 in allowances. Expatriate/migrant private-sector workers are NOT covered by any statutory minimum wage in Oman. Under the Labour Law promulgated by Royal Decree No. 53/2023, Article 88, the minimum wage is set by decision of the Minister of Labour after consultation with the Committee for Joint Dialogue between Production Parties and approval by the Council of Ministers.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2013-07-01","source":{"name":"Ministerial Order (Decision) No. 222 of 2013 fixing the Minimum Wage for Omani Workers in the Private Sector — ILO NATLEX national legislation record; enabling provision now Article 88 of the Labour Law promulgated by Royal Decree No. 53/2023","url":"https://natlex.ilo.org/dyn/natlex2/r/natlex/fe/details?p3_isn=95440"},"url":"https://mearef.dev/v1/om/minimum-wage"},{"id":"public-holidays","name":"Official public holidays","description":"Oman's official public holidays for calendar year 2026, applying to units of the State's administrative apparatus, other public legal persons and private-sector establishments. The catalogue of holidays is fixed by Royal Decree No. 88/2022 (as amended by Royal Decree No. 15/2025); the Gregorian dates for each year are announced by the Ministry of Labour under a Council of Ministers policy, adopted for 2026, of publishing the calendar in advance — except the two Eids, whose dates follow the declarations of the Main Committee for Determining the Beginning of Hijri Months (moon sighting).","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Ministry of Labour / Council of Ministers — advance announcement of Oman's 2026 public holidays, 28 December 2025 (Accession Day 15 Jan, Isra' wal Mi'raj 18 Jan, Hijri New Year 18 Jun, Prophet's Birthday 27 Aug, National Day 25-26 Nov); Eid dates announced separately by the Ministry of Labour on the declaration of the Main Committee for Determining the Beginning of Hijri Months. Catalogue of holidays fixed by Royal Decree No. 88/2022 as amended by Royal Decree No. 15/2025","url":"https://www.omanobserver.om/article/1181777/oman/labour/except-for-eids-oman-announces-public-holidays-for-2026"},"url":"https://mearef.dev/v1/om/public-holidays"},{"id":"cpi","name":"Consumer Price Index — annual inflation rate (latest month)","description":"Oman's official Consumer Price Index, compiled and published monthly by the National Centre for Statistics and Information (NCSI), the national statistical authority, on a 2018 = 100 base. NCSI's headline monthly release is the year-on-year change in the general CPI for the Sultanate, with breakdowns by COICOP division and by governorate.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"National Centre for Statistics and Information (NCSI) — Consumer Price Inflation Report: June 2026, published 12 July 2026: general CPI up 2.8% year-on-year (base 2018 = 100)","url":"https://api.ncsi.gov.om/uploads/pdfs/consumer_price_inflation_report___june_2026_1783839682.pdf"},"url":"https://mearef.dev/v1/om/cpi"},{"id":"corporate-tax","name":"Corporate income tax — standard rate","description":"Oman's standard rate of income tax on the taxable income of Omani establishments, companies and permanent establishments, set by Article 52 of the Income Tax Law promulgated by Royal Decree No. 28/2009 (as amended, principally by Royal Decree No. 9/2017 and Royal Decree No. 118/2020) and administered by the Oman Tax Authority. Unlike Qatar, Bahrain, Kuwait and the UAE's pre-2023 position, Oman's corporate income tax is a GENERAL tax of broad application: it is not scoped to foreign ownership and it is not confined to oil and gas or banking. It applies to Omani-owned and foreign-owned entities alike, with no tax-free threshold.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2017-01-01","source":{"name":"Income Tax Law promulgated by Royal Decree No. 28/2009 (as amended), Article 52 — tax is calculated at 15% of the taxable income of any Omani establishment, company or permanent establishment for any tax year; official English text published by the Oman Tax Authority","url":"https://tms.taxoman.gov.om/portal/documents/20126/1455220/income+tax+law+english.pdf"},"url":"https://mearef.dev/v1/om/corporate-tax"},{"id":"income-tax","name":"Personal income tax","description":"Personal income tax on the income of individuals. NO PERSONAL INCOME TAX IS IN FORCE IN OMAN as of the confirmation date — individuals pay no tax on salaries, wages or other personal income. A Personal Income Tax Law HAS however been enacted (Royal Decree No. 56/2025), the first in the GCC, but it does not commence until 1 January 2028.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":null,"source":{"name":"Oman Tax Authority — 'Issuance of Personal Income Tax (PIT) Law': the Personal Income Tax Law issued by Royal Decree No. 56/2025 imposes 5% on taxable income of a natural person whose total income exceeds OMR 42,000 annually, and \"the law will enter into force at the beginning of 2028\"","url":"https://tms.taxoman.gov.om/portal/w/issuance-of-personal-income-tax-pit-law"},"url":"https://mearef.dev/v1/om/income-tax"}]},{"country":"QA","name":"Qatar","currency":"QAR","series":[{"id":"policy-rate","name":"QCB Deposit Rate (QCBDR)","description":"The QCB Deposit Rate is Qatar Central Bank's official overnight rate at which banks place funds with the QCB, and QCB's stated primary operating target (it manages the average overnight interbank rate, AOIR, toward the QCBDR). QCB also sets a Lending Rate (QCBLR, the overnight borrowing rate) and a Repo Rate (QCBRR, collateralised, between the two). Because the Qatari riyal is pegged to the US dollar at USD 1 = QAR 3.64, QCB moves in step with the US Federal Reserve.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-12-10","source":{"name":"Qatar Central Bank monetary policy decision, 10 Dec 2025 — QCB cuts by 25bps: QCB Deposit Rate (QCBDR) to 3.85%, Lending Rate (QCBLR) to 4.35%, Repo Rate (QCBRR) to 4.10% (Qatar News Agency, official state agency)","url":"https://qna.org.qa/en/News-Area/News/2025-12/10/qatar-central-bank-cuts-key-interest-rates-by-25-basis-points"},"url":"https://mearef.dev/v1/qa/policy-rate"},{"id":"vat","name":"Value-added tax (VAT)","description":"Standard VAT rate. STRUCTURAL NULL — Qatar has NOT enacted VAT as of the confirmation date.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":null,"source":{"name":"Qatar General Tax Authority (GTA) — taxes overview: Qatar levies corporate income tax and excise tax; no value-added tax is in force","url":"https://gta.gov.qa/en/taxes-info"},"url":"https://mearef.dev/v1/qa/vat"},{"id":"minimum-wage","name":"National non-discriminatory minimum wage","description":"Qatar's statutory national minimum wage under Law No. 17 of 2020, effective 20 March 2021 — the first non-discriminatory minimum wage in the Gulf, covering ALL private-sector workers including migrant and domestic workers, regardless of nationality or sector. Comprises a basic monthly wage plus food and housing allowances payable where the employer does not provide those in kind.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2021-03-20","source":{"name":"Law No. (17) of 2020 Determining the National Minimum Wage for Workers and Domestic Workers — ILO NATLEX official record; implementation announced by the Ministry of Administrative Development, Labour and Social Affairs (ADLSA), effective 20 March 2021","url":"https://natlex.ilo.org/dyn/natlex2/natlex2/redirect/fromOld?p_lang=en&p_isn=110485&p_count=3&p_classification=12"},"url":"https://mearef.dev/v1/qa/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Qatar's official public holidays for calendar year 2026. Qatar's statutory public holidays are few: National Sports Day (second Tuesday of February), Eid al-Fitr and Eid al-Adha (Hijri/movable, moon-sighting dependent), and National Day (18 December). Dates for the movable Eid holidays are set annually by the Amiri Diwan; National Sports Day and National Day are fixed by law.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Amiri Diwan of the State of Qatar — official holiday declarations for 2026 (Eid al-Fitr and Eid al-Adha announcements); National Day fixed by Law No. 11 of 2007 (18 December); National Sports Day fixed by Emiri decision (second Tuesday of February)","url":"https://www.amiridiwan.qa/"},"url":"https://mearef.dev/v1/qa/public-holidays"},{"id":"cpi","name":"Consumer Price Index (latest month)","description":"Official monthly Consumer Price Index for Qatar, base year 2018=100, published by the National Planning Council (NPC), Qatar's statistical authority (formerly the Planning and Statistics Authority). The headline release reports the month-on-month change and index level.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-05-01","source":{"name":"National Planning Council (NPC) — Consumer Price Index for May 2026: index 110.05, month-on-month -0.51% (released 18 Jun 2026; reported by Qatar News Agency, official state agency)","url":"https://qna.org.qa/en/News-Area/News/2026-6/18/consumer-price-index-for-may-2026-records-a-monthly-decrease-of-051"},"url":"https://mearef.dev/v1/qa/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard corporate income tax rate under the Income Tax Law No. 24 of 2018, administered by the General Tax Authority (GTA). Qatar taxes the FOREIGN-owned share of a business's profits; the Qatari- and GCC-owned share is generally exempt.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2019-01-01","source":{"name":"General Tax Authority (GTA) — Income Tax Law No. 24 of 2018: standard corporate income tax rate 10% of taxable income (higher minimum 35% for petroleum operations and petrochemical activities)","url":"https://gta.gov.qa/en/taxes-info"},"url":"https://mearef.dev/v1/qa/corporate-tax"},{"id":"income-tax","name":"Personal income tax","description":"Personal income tax on individuals. STRUCTURAL NULL — Qatar imposes NO personal income tax on the salaries, wages and allowances of individuals, whether Qatari nationals or expatriates.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":null,"source":{"name":"General Tax Authority (GTA) — Income Tax Law No. 24 of 2018: salaries, wages and allowances are exempt from income tax; no personal income tax is levied on employment income","url":"https://gta.gov.qa/en/taxes-info"},"url":"https://mearef.dev/v1/qa/income-tax"}]},{"country":"SA","name":"Saudi Arabia","currency":"SAR","series":[{"id":"policy-rate","name":"SAMA Repo Rate","description":"The Saudi Central Bank (SAMA) Repurchase Agreement (Repo) rate — the rate at which SAMA provides overnight liquidity to banks against eligible collateral, and the headline of SAMA's two administered policy rates. Because the Saudi riyal is pegged to the US dollar at SAR 3.75, SAMA has no independent rate cycle and moves in lockstep with the US Federal Reserve to defend the peg; decisions are announced within hours of the FOMC.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-12-10","source":{"name":"Saudi Central Bank (SAMA), Repo Rate (Monetary Policy Tools), showing 4.25% effective 10/12/2025; decision of 10 December 2025 lowered the Repo rate by 25bps from 4.50% to 4.25% (and the Reverse Repo by 25bps from 4.00% to 3.75%) in line with the US Federal Reserve's 10 Dec 2025 cut","url":"https://www.sama.gov.sa/en-US/MonetaryPolicy/MonetaryPolicyTools/Pages/RepoRate.aspx"},"url":"https://mearef.dev/v1/sa/policy-rate"},{"id":"vat","name":"Value Added Tax (standard rate)","description":"Standard rate of Value Added Tax, administered by the Zakat, Tax and Customs Authority (ZATCA) under the VAT Law (Royal Decree No. M/113 of 1438H) implementing the GCC Unified VAT Agreement, in force since 1 January 2018.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2020-07-01","source":{"name":"Zakat, Tax and Customs Authority (ZATCA), Value Added Tax Law and Implementing Regulations; standard rate raised from 5% to 15% by Royal Order No. A/638 (15 May 2020) effective 1 July 2020, confirmed across ZATCA's published VAT guidelines (which state VAT 'is assessed and added to the sales price' at 15%)","url":"https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/VATLaw.aspx"},"url":"https://mearef.dev/v1/sa/vat"},{"id":"minimum-wage","name":"Minimum wage for Saudi nationals (Saudization / Nitaqat)","description":"Saudi Arabia has no universal statutory minimum wage covering all workers. This figure is the SAR 4,000/month minimum that applies to SAUDI NATIONALS for the purpose of the Saudization (Nitaqat) programme — a Saudi employee must be paid at least this to be counted as one full worker toward an employer's Saudization quota. Set by ministerial decision of the Minister of Human Resources and Social Development (MHRSD).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2021-04-18","source":{"name":"Ministry of Human Resources and Social Development (MHRSD) ministerial decision raising the minimum wage for Saudis registered in the Nitaqat programme from SAR 3,000 to SAR 4,000 (issued November 2020, legal effect 18 April 2021), Saudi Press Agency announcement","url":"https://www.spa.gov.sa/en/e6780322f3"},"url":"https://mearef.dev/v1/sa/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Official public holidays for 2026 under Article 112 of the Saudi Labor Law (Royal Decree M/51 of 1426H), administered by the Ministry of Human Resources and Social Development: four occasions totalling ~10 paid days — Founding Day, Eid al-Fitr, Eid al-Adha and National Day. Islamic (Hijri) holiday dates are set by moon-sighting; the 2026 dates below were officially announced by the Saudi authorities and are past/confirmed.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Saudi Labor Law, Article 112 (Royal Decree M/51 of 1426H, as amended), administered by the Ministry of Human Resources and Social Development; 2026 Hijri dates per the Saudi moon-sighting announcements (Umm al-Qura calendar / Supreme Court): Eid al-Fitr first day announced 20 March 2026, Eid al-Adha (10 Dhul Hijjah) 27 May 2026 with Arafah on 26 May 2026","url":"https://www.hrsd.gov.sa/en/knowledge-centre/articles/322"},"url":"https://mearef.dev/v1/sa/public-holidays"},{"id":"cpi","name":"Consumer Price Index inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent change in the Consumer Price Index published monthly by the General Authority for Statistics (GASTAT), the Kingdom's official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"General Authority for Statistics (GASTAT), Consumer Price Index June 2026 (released mid-July 2026): annual inflation 1.8%, month-on-month +0.2%; CPI basket of 582 items weighted from the 2023 Household Income and Expenditure Survey under GASTAT's updated methodology (in use since August 2025)","url":"https://www.stats.gov.sa/en/w/news/180"},"url":"https://mearef.dev/v1/sa/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard corporate income tax (CIT) rate on company profits, administered by the Zakat, Tax and Customs Authority (ZATCA) under the Income Tax Law (Royal Decree No. M/1 of 1425H, 2004). Applies to the share of a company owned by non-Saudi / non-GCC persons; the Saudi/GCC-owned share is instead subject to Zakat, not CIT.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2004-07-30","source":{"name":"ZATCA, Income Tax Law (Royal Decree No. M/1 of 15/1/1425H, 2004), Article 7 — standard corporate income tax rate of 20% on the tax base; scope per ZATCA's Income Tax Law / Implementing Regulations page (applies to resident capital companies in respect of non-Saudi partners' shares, and to non-resident persons with Saudi-source income)","url":"https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/IncomeTaxLaw.aspx"},"url":"https://mearef.dev/v1/sa/corporate-tax"},{"id":"income-tax","name":"Personal income tax","description":"Statutory personal income tax on individuals' salaries and wages, administered by the national tax authority (ZATCA).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2004-07-30","source":{"name":"ZATCA, Income Tax Law (Royal Decree No. M/1 of 1425H, 2004) and Implementing Regulations — the tax reaches only resident capital companies (in respect of non-Saudi partners' shares) and non-resident persons with Saudi-source income; no provision imposes tax on resident individuals' employment income. There is no personal-income-tax statute in the Kingdom.","url":"https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/IncomeTaxLaw.aspx"},"url":"https://mearef.dev/v1/sa/income-tax"}]}],"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}