{
  "snapshot_id": "approved-static-6fbe9b847dfeb5d6",
  "schema_version": "immigrationdb-report-dataset-v1",
  "generated_at": "2026-07-16",
  "report": {
    "schema_version": "immigrationdb-report-dataset-v1",
    "task_id": "512",
    "round_id": "immigrationdb_reports_full_514_2026_07",
    "queue_key": "p1-global-legal-tax-reports",
    "priority": "P1",
    "canonical_slug": "global-remote-worker-tax-burden-2026",
    "canonical_path": "/reports/global-remote-worker-tax-burden-2026/",
    "title": "Lowest headline tax burden for remote workers",
    "question": "Which countries currently show the lowest headline tax burden for remote workers?",
    "short_answer": "The current tax pack ranks 18 countries by a simple headline remote-worker tax score built from top PIT, employee contributions, and any explicit active expat regime captured in the data.",
    "summary": "Country ranking using top personal income tax, employee social contributions, and the best active expat-friendly regime when one is explicitly documented.",
    "report_type": "question_driven_report",
    "scope": "country",
    "status": "accepted",
    "indexability": "indexable",
    "indexability_reason": "Country-level headline tax rows have official tax and social-contribution sources, current source replacements where provider landing paths were retired, and explicit exclusions for deductions, treaties and personal advice.",
    "not_advice_disclaimer": "This is source-backed reference information, not legal, tax or immigration advice. Requirements and processing practice can change; check the linked authority before applying.",
    "methodology_id": "methodology-global-remote-worker-tax-burden-2026-v1",
    "methodology": {
      "summary": "Score = min(top PIT rate, best active special-regime effective rate) + employee social contributions. This is a headline comparison only: it does not model personal deductions, municipal taxes, or treaty cases.",
      "formula": "min(PIT_top_rate, special_regime_effective_rate) + employee_social_contributions",
      "assumptions": [
        "Countries appear only when both PIT and employee contribution inputs are available. Special regimes are used only when the dataset exposes an explicit active rate or tax-free percentage."
      ],
      "exclusions": [
        "No personal tax/legal advice."
      ],
      "source_policy": "official government/EU source required; project facts may be reused only with an exact source locator",
      "methodology_id": "methodology-global-remote-worker-tax-burden-2026-v1"
    },
    "freshness": {
      "last_checked": "2026-07-11",
      "status": "fresh_at_collection",
      "policy": "Refresh legal rows on legal change or at least quarterly; refresh cost rows when component source changes.",
      "field_dates_visible": true
    },
    "rows": [
      {
        "row_id": "global-remote-worker-tax-burden-2026-1",
        "label": "Saudi Arabia",
        "status": "accepted",
        "country_code": null,
        "value": 0,
        "value_display": "0%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem",
            "url": "https://www.zatca.gov.sa/en",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-2",
        "label": "United Arab Emirates",
        "status": "accepted",
        "country_code": null,
        "value": 0,
        "value_display": "0%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cudG"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cudG",
            "url": "https://www.tax.gov.ae/",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: Federal Tax Authority (FTA) — UAE Federal Decree-Law No. 28 of 2022 + CIT Law No. 47 of 2022."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-3",
        "label": "Spain",
        "status": "accepted",
        "country_code": null,
        "value": 30.4,
        "value_display": "30.4%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem",
            "url": "https://www.zatca.gov.sa/en",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-4",
        "label": "Portugal",
        "status": "accepted",
        "country_code": null,
        "value": 31,
        "value_display": "31%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem",
            "url": "https://www.zatca.gov.sa/en",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-5",
        "label": "Czechia",
        "status": "accepted",
        "country_code": null,
        "value": 34,
        "value_display": "34%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuZm"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuZm",
            "url": "https://www.financnisprava.cz/cs/dane-a-pojistne/dane/prijmy",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: Finanční správa (FS) — Zákon o daních z příjmů 586/1992 Sb. + 2024 reform (reintroduced solidarity surcharge)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-6",
        "label": "Ireland",
        "status": "accepted",
        "country_code": null,
        "value": 34,
        "value_display": "34%",
        "date_observed": "2026-01-01",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cucm"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cucm",
            "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-deductions/tax-relief-charts/rates-of-tax-and-band-information.aspx",
            "locator": "provider row citation (2026-01-01)",
            "project_file": null,
            "retrieved_at": "2026-01-01",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: Revenue — PAYE income tax bands."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-7",
        "label": "Estonia",
        "status": "accepted",
        "country_code": null,
        "value": 38.6,
        "value_display": "38.6%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuZW"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuZW",
            "url": "https://www.emta.ee/eraklient/maksud-ja-tasumine/tulu-deklareerimine/maksumaarad",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: Maksu- ja Tolliamet (MTA / EmTA) — Tulumaksuseadus §4 (Income Tax Act)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-8",
        "label": "Canada",
        "status": "accepted",
        "country_code": null,
        "value": 39.4,
        "value_display": "39.4%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem",
            "url": "https://www.zatca.gov.sa/en",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-9",
        "label": "Latvia",
        "status": "accepted",
        "country_code": null,
        "value": 41.5,
        "value_display": "41.5%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cudm"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cudm",
            "url": "https://www.vid.gov.lv/en",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: Valsts ieņēmumu dienests (VID) — Iedzīvotāju ienākuma nodokļa likums (IIN law)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-10",
        "label": "Netherlands",
        "status": "accepted",
        "country_code": null,
        "value": 45.1,
        "value_display": "45.1%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuYm"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuYm",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: Belastingdienst — Wet inkomstenbelasting 2001 (Wet IB 2001) + tarieven 2026."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-11",
        "label": "Poland",
        "status": "accepted",
        "country_code": null,
        "value": 45.7,
        "value_display": "45.7%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cucG"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cucG",
            "url": "https://www.podatki.gov.pl/pit/",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: Ministerstwo Finansów (MF) — Ustawa o PIT 1991 (tekst jednolity 2024) + Polski Ład 2022 reforms."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-12",
        "label": "Lithuania",
        "status": "accepted",
        "country_code": null,
        "value": 51.5,
        "value_display": "51.5%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem",
            "url": "https://www.zatca.gov.sa/en",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-13",
        "label": "Denmark",
        "status": "accepted",
        "country_code": null,
        "value": 52,
        "value_display": "52%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly9za2F0Lm"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly9za2F0Lm",
            "url": "https://skat.dk/",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: Skat.dk — Personskatteloven (PSL) + bundskat/topskat 2026."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-14",
        "label": "Sweden",
        "status": "accepted",
        "country_code": null,
        "value": 52,
        "value_display": "52%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem",
            "url": "https://www.zatca.gov.sa/en",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-15",
        "label": "Finland",
        "status": "accepted",
        "country_code": null,
        "value": 54,
        "value_display": "54%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem",
            "url": "https://www.zatca.gov.sa/en",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-16",
        "label": "Norway",
        "status": "accepted",
        "country_code": null,
        "value": 54.9,
        "value_display": "54.9%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem",
            "url": "https://www.zatca.gov.sa/en",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-17",
        "label": "France",
        "status": "accepted",
        "country_code": null,
        "value": 67,
        "value_display": "67%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem",
            "url": "https://www.zatca.gov.sa/en",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      },
      {
        "row_id": "global-remote-worker-tax-burden-2026-18",
        "label": "Austria",
        "status": "accepted",
        "country_code": null,
        "value": 68.1,
        "value_display": "68.1%",
        "date_observed": "2026-06-12",
        "source_quality": "verified",
        "context": "2026",
        "source_ids": [
          "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem"
        ],
        "evidence": [
          {
            "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem",
            "url": "https://www.zatca.gov.sa/en",
            "locator": "provider row citation (2026-06-12)",
            "project_file": null,
            "retrieved_at": "2026-06-12",
            "extraction": "project_fact_reuse_with_official_source_proof",
            "excerpt": "Citation retained from current project report provider: ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)."
          }
        ],
        "null_reasons": [
          "provider_field_country_code_not_published"
        ],
        "notes": []
      }
    ],
    "claims": [],
    "source_ledger": [
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuem",
        "url": "https://www.zatca.gov.sa/en",
        "publisher": "ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)",
        "title": "ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: ZATCA (Zakat, Tax and Customs Authority) — Zakat, Tax and Customs Authority structure (merger of GAZT and Customs in 2021)."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuZ2",
        "url": "https://www.gosi.gov.sa/",
        "publisher": "GOSI (المؤسسة العامة للتأمينات الاجتماعية) + ZATCA",
        "title": "GOSI (المؤسسة العامة للتأمينات الاجتماعية) + ZATCA",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: GOSI (المؤسسة العامة للتأمينات الاجتماعية) + ZATCA."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cudG",
        "url": "https://www.tax.gov.ae/",
        "publisher": "Federal Tax Authority (FTA) — UAE Federal Decree-Law No. 28 of 2022 + CIT Law No. 47 of 2022",
        "title": "Federal Tax Authority (FTA) — UAE Federal Decree-Law No. 28 of 2022 + CIT Law No. 47 of 2022",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: Federal Tax Authority (FTA) — UAE Federal Decree-Law No. 28 of 2022 + CIT Law No. 47 of 2022."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly9ncHNzYS",
        "url": "https://gpssa.gov.ae/",
        "publisher": "GPSSA — Federal Pension Law No. 7 of 1999",
        "title": "GPSSA — Federal Pension Law No. 7 of 1999",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: GPSSA — Federal Pension Law No. 7 of 1999. Retired provider URL replaced with the current official page: https://gpssa.gov.ae/."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly9zZWRlLm",
        "url": "https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-estatal.html",
        "publisher": "Agencia Tributaria (AEAT) — IRPF Estatal 2026",
        "title": "Agencia Tributaria (AEAT) — IRPF Estatal 2026",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: Agencia Tributaria (AEAT) — IRPF Estatal 2026. Retired provider URL replaced with the current official page: https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-estatal.html."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuc2",
        "url": "https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacion/10721/10957/1842",
        "publisher": "Seguridad Social — Bases y tipos de cotización 2026",
        "title": "Seguridad Social — Bases y tipos de cotización 2026",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: Seguridad Social — Bases y tipos de cotización 2026."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly9pbmZvLn",
        "url": "https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2025.pdf",
        "publisher": "Autoridade Tributária e Aduaneira (AT) — IRS Continent 2025 (2026 schedule typically published Dec-2025/Jan-2026; 2025 schedule used as 2026 is structurally identical)",
        "title": "Autoridade Tributária e Aduaneira (AT) — IRS Continent 2025 (2026 schedule typically published Dec-2025/Jan-2026; 2025 schedule used as 2026 is structurally identical)",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: Autoridade Tributária e Aduaneira (AT) — IRS Continent 2025 (2026 schedule typically published Dec-2025/Jan-2026; 2025 schedule used as 2026 is structurally identical). Retired provider URL replaced with the current official page: https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2025.pdf."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuZm",
        "url": "https://www.financnisprava.cz/cs/dane-a-pojistne/dane/prijmy",
        "publisher": "Finanční správa (FS) — Zákon o daních z příjmů 586/1992 Sb. + 2024 reform (reintroduced solidarity surcharge)",
        "title": "Finanční správa (FS) — Zákon o daních z příjmů 586/1992 Sb. + 2024 reform (reintroduced solidarity surcharge)",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: Finanční správa (FS) — Zákon o daních z příjmů 586/1992 Sb. + 2024 reform (reintroduced solidarity surcharge)."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuY3",
        "url": "https://www.cssz.cz/",
        "publisher": "ČSSZ + VZP — sazby pojistného 2026",
        "title": "ČSSZ + VZP — sazby pojistného 2026",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: ČSSZ + VZP — sazby pojistného 2026."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cucm",
        "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-deductions/tax-relief-charts/rates-of-tax-and-band-information.aspx",
        "publisher": "Revenue — PAYE income tax bands",
        "title": "Revenue — PAYE income tax bands",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-01-01",
        "locator": "provider row citation (2026-01-01)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: Revenue — PAYE income tax bands."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuZW",
        "url": "https://www.emta.ee/eraklient/maksud-ja-tasumine/tulu-deklareerimine/maksumaarad",
        "publisher": "Maksu- ja Tolliamet (MTA / EmTA) — Tulumaksuseadus §4 (Income Tax Act)",
        "title": "Maksu- ja Tolliamet (MTA / EmTA) — Tulumaksuseadus §4 (Income Tax Act)",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: Maksu- ja Tolliamet (MTA / EmTA) — Tulumaksuseadus §4 (Income Tax Act)."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuY2",
        "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html",
        "publisher": "CRA — Income Tax Act + 2026 federal tax brackets (Form T1)",
        "title": "CRA — Income Tax Act + 2026 federal tax brackets (Form T1)",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: CRA — Income Tax Act + 2026 federal tax brackets (Form T1). Retired provider URL replaced with the current official page: https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cudm",
        "url": "https://www.vid.gov.lv/en",
        "publisher": "Valsts ieņēmumu dienests (VID) — Iedzīvotāju ienākuma nodokļa likums (IIN law)",
        "title": "Valsts ieņēmumu dienests (VID) — Iedzīvotāju ienākuma nodokļa likums (IIN law)",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: Valsts ieņēmumu dienests (VID) — Iedzīvotāju ienākuma nodokļa likums (IIN law)."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuYm",
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting",
        "publisher": "Belastingdienst — Wet inkomstenbelasting 2001 (Wet IB 2001) + tarieven 2026",
        "title": "Belastingdienst — Wet inkomstenbelasting 2001 (Wet IB 2001) + tarieven 2026",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: Belastingdienst — Wet inkomstenbelasting 2001 (Wet IB 2001) + tarieven 2026."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cucG",
        "url": "https://www.podatki.gov.pl/pit/",
        "publisher": "Ministerstwo Finansów (MF) — Ustawa o PIT 1991 (tekst jednolity 2024) + Polski Ład 2022 reforms",
        "title": "Ministerstwo Finansów (MF) — Ustawa o PIT 1991 (tekst jednolity 2024) + Polski Ład 2022 reforms",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: Ministerstwo Finansów (MF) — Ustawa o PIT 1991 (tekst jednolity 2024) + Polski Ład 2022 reforms."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuen",
        "url": "https://www.zus.pl/",
        "publisher": "ZUS + MRiPS — składki 2026",
        "title": "ZUS + MRiPS — składki 2026",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: ZUS + MRiPS — składki 2026."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly9za2F0Lm",
        "url": "https://skat.dk/",
        "publisher": "Skat.dk — Personskatteloven (PSL) + bundskat/topskat 2026",
        "title": "Skat.dk — Personskatteloven (PSL) + bundskat/topskat 2026",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: Skat.dk — Personskatteloven (PSL) + bundskat/topskat 2026."
      },
      {
        "source_id": "global_remote_worker_tax_burden_2026_aHR0cHM6Ly93d3cuaW",
        "url": "https://www.impots.gouv.fr/particulier/questions/comment-calculer-mon-taux-dimposition-dapres-le-bareme-progressif-de-limpot",
        "publisher": "DGFiP / impots.gouv.fr — barème IR 2026 + URSSAF (CSG/CRDS) + Légifrance (CGI, CSS)",
        "title": "DGFiP / impots.gouv.fr — barème IR 2026 + URSSAF (CSG/CRDS) + Légifrance (CGI, CSS)",
        "source_type": "official",
        "source_quality": "verified",
        "official": true,
        "last_checked": "2026-06-12",
        "locator": "provider row citation (2026-06-12)",
        "extracted_fields": [
          "row_value",
          "date_observed"
        ],
        "project_file": null,
        "evidence_excerpt": "Citation retained from current project report provider: DGFiP / impots.gouv.fr — barème IR 2026 + URSSAF (CSG/CRDS) + Légifrance (CGI, CSS). Retired provider URL replaced with the current official page: https://www.impots.gouv.fr/particulier/questions/comment-calculer-mon-taux-dimposition-dapres-le-bareme-progressif-de-limpot."
      }
    ],
    "url_audit": {
      "canonical_url": "/reports/global-remote-worker-tax-burden-2026/",
      "canonical_slug_count": 1,
      "query_variants": "not_generated",
      "redirect_or_alias_policy": "not evaluated in source-only phase",
      "source_urls_checked": 18,
      "source_urls_http_status": "recorded_at_source_or_project_handoff"
    },
    "meaning_audit": [
      "Headline tax score is not a personal tax calculation; deductions, municipal taxes and treaties are excluded."
    ],
    "blockers": [],
    "counts": {
      "rows_total": 18,
      "rows_accepted": 18,
      "rows_blocked": 0,
      "claims_total": 0,
      "accepted_items": 18,
      "blocked_items": 0,
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}
