The open dataset

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Two tables. Rates is one row per country comparison; India is included with the is_exception flag set, because the gap reverses there. Sources is the provenance register that backs every figure.

• Rates · CSVCSVCountry, profile, profit, year, small-firm all-in rate, benchmark rate, source.
• Rates · JSONJSONSame rows, with a top-level licence and citation block.
• Sources · CSVCSVOne row per sourced claim, with publisher, URL and evidence kind.
• Sources · JSONJSONThe full source registry as a JSON document.

What is inside

10 rate rows across six jurisdictions. Where a page also publishes a cleaner same-country structural benchmark (Canada's CCPC, South Africa's SBC) that benchmark is emitted as a second row with is_secondary=true, never folded into the headline. The India rows carry is_exception=true: a self-employed professional pays less, not more, than a large domestic company across most of the income distribution; the gap only appears near ₹1 crore.

Provenance

Every figure in the dataset is sourced. The register below mirrors the on-page sources on each comparison page; nothing in the dataset is unsourced.

1. a global online retailer: 13.5% (2025/26). worldwide blended rate from its 2024 10-K ($9,265m / $68,614m); not a UK rate.

   UK · audited-filing · 2025/26

   Amazon FY2024 Form 10-K, SEC EDGAR

2. four of the largest US tech firms: 4.9% (2024). US federal corporate tax only, on $315bn of US profit in 2025; excludes state and payroll.

   US · campaign-analysis · 2024

   ITEP 2025 analysis of 10-K filings

3. the six biggest global tech firms: 18.8% (2025/26). global blended average over the decade to 2024 on $2.5tn profit; figures from the firms' own accounts.

   AUSTRALIA · campaign-analysis · 2025/26

   Fair Tax Foundation, Silicon Six (2025)

4. the six biggest global tech firms: 18.8% (2024). global blended average over the decade to 2024 on $2.5tn profit; figures from the firms' own accounts. Not a Canadian rate.

   CANADA · campaign-analysis · 2024

   Fair Tax Foundation, Silicon Six (2025)

5. the six biggest global tech firms: 18.8% (2026/27). global blended average over the decade to 2024 on $2.5tn profit; figures from the firms' own accounts. Not a South African rate.

   SA · campaign-analysis · 2026/27

   Fair Tax Foundation, Silicon Six (2025)

6. the same C$100,000 of profit earned inside a Canadian-controlled private corporation (CCPC): 12.2% (2024). Sole trader pays 2.3× on the same profit. 9% federal + 3.2% Ontario on the first C$500,000; same country, same profit. This is the rate on profit kept in the company; personal tax follows when the owner draws it out.

   CANADA · official-statutory · 2024

   PwC Tax Summaries (CCPC 12.2%); CRA

7. the same profit earned inside a small business corporation (SBC) at the SBC schedule: 11.8% (2026/27). Sole trader pays 1.9× on the same profit. Effective rate on R600,000 under the South African small business corporation schedule (7%, 21%, 27% tiers above the R95,750 threshold). Same country, same profit.

   SA · official-statutory · 2026/27

   SARS · Small Business Corporation tax tables

8. Self-employed electrician, £75,000, 2025/26: all-in effective rate 26.9%

   UK · official-statutory · 2025/26

   Statutory schedule (United Kingdom). See /compare/uk for full working

9. Sole-proprietor plumber, $60,000, 2024: all-in effective rate 25.4%

   US · official-statutory · 2024

   Statutory schedule (United States). See /compare/us for full working

10. Sole-trader electrician, A$90,000, 2025/26: all-in effective rate 21.8%

    AUSTRALIA · official-statutory · 2025/26

    Statutory schedule (Australia). See /compare/australia for full working

11. Self-employed electrician (Ontario), C$100,000, 2024: all-in effective rate 28.3%

    CANADA · official-statutory · 2024

    Statutory schedule (Canada). See /compare/canada for full working

12. Self-employed professional, R600,000, 2026/27: all-in effective rate 22.2%

    SA · official-statutory · 2026/27

    Statutory schedule (South Africa). See /compare/sa for full working

13. India · a large domestic company: 25.17% (FY2025 to FY2026)

    INDIA · official-statutory · FY2025 to FY2026

    PwC Tax Summaries (India); Income-Tax Act / Finance Act FY2025-26

14. India self-employed professional at ₹12 lakh: all-in effective rate 0.0% (rebate clears the bill)

    INDIA · official-statutory · FY2025 to FY2026

    Income-Tax Act / Finance Act FY2025-26; see /compare/india for working

15. India self-employed professional at ₹24 lakh: all-in effective rate 13.0% (well below the 25.17%)

    INDIA · official-statutory · FY2025 to FY2026

    Income-Tax Act / Finance Act FY2025-26; see /compare/india for working

16. India self-employed professional at ₹1 crore: all-in effective rate 29.5% (gap finally appears)

    INDIA · official-statutory · FY2025 to FY2026

    Income-Tax Act / Finance Act FY2025-26; see /compare/india for working

Licence

The dataset is licensed under Creative Commons Attribution 4.0 International (CC BY 4.0). You may share and adapt it, including commercially, provided you give credit to LoopholeKiln, include a link to /data, and indicate if you made changes. No additional restrictions.

Publisher

LoopholeKiln

Version

2026-06b

Year

2026

Temporal coverage

2024/2025 to 2026/27

Licence

CC BY 4.0

Cost

Free; no signup; no tracking