{ "name": "loopholekiln-sources", "version": "2026-06b", "publisher": "LoopholeKiln", "license": "CC BY 4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/", "cite_as": "LoopholeKiln (2026). Small-business vs multinational effective tax rates: open dataset (v 2026-06b). https://loopholekiln.org/data. Licensed under CC BY 4.0.", "rows": [ { "country_code": "uk", "claim": "a global online retailer: 13.5% (2025/26). worldwide blended rate from its 2024 10-K ($9,265m / $68,614m); not a UK rate.", "source": "Amazon FY2024 Form 10-K, SEC EDGAR", "source_url": "https://www.sec.gov/edgar/search/", "evidence_kind": "audited-filing", "year": "2025/26" }, { "country_code": "us", "claim": "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.", "source": "ITEP 2025 analysis of 10-K filings", "source_url": "https://itep.org/", "evidence_kind": "campaign-analysis", "year": "2024" }, { "country_code": "australia", "claim": "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.", "source": "Fair Tax Foundation, Silicon Six (2025)", "source_url": "https://fairtaxmark.net/", "evidence_kind": "campaign-analysis", "year": "2025/26" }, { "country_code": "canada", "claim": "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.", "source": "Fair Tax Foundation, Silicon Six (2025)", "source_url": "https://fairtaxmark.net/", "evidence_kind": "campaign-analysis", "year": "2024" }, { "country_code": "sa", "claim": "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.", "source": "Fair Tax Foundation, Silicon Six (2025)", "source_url": "https://fairtaxmark.net/", "evidence_kind": "campaign-analysis", "year": "2026/27" }, { "country_code": "canada", "claim": "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.", "source": "PwC Tax Summaries (CCPC 12.2%); CRA", "source_url": "https://taxsummaries.pwc.com/canada", "evidence_kind": "official-statutory", "year": "2024" }, { "country_code": "sa", "claim": "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.", "source": "SARS · Small Business Corporation tax tables", "source_url": "https://www.sars.gov.za/", "evidence_kind": "official-statutory", "year": "2026/27" }, { "country_code": "uk", "claim": "Self-employed electrician, £75,000, 2025/26: all-in effective rate 26.9%", "source": "Statutory schedule (United Kingdom). See /compare/uk for full working", "source_url": "/compare/uk", "evidence_kind": "official-statutory", "year": "2025/26" }, { "country_code": "us", "claim": "Sole-proprietor plumber, $60,000, 2024: all-in effective rate 25.4%", "source": "Statutory schedule (United States). See /compare/us for full working", "source_url": "/compare/us", "evidence_kind": "official-statutory", "year": "2024" }, { "country_code": "australia", "claim": "Sole-trader electrician, A$90,000, 2025/26: all-in effective rate 21.8%", "source": "Statutory schedule (Australia). See /compare/australia for full working", "source_url": "/compare/australia", "evidence_kind": "official-statutory", "year": "2025/26" }, { "country_code": "canada", "claim": "Self-employed electrician (Ontario), C$100,000, 2024: all-in effective rate 28.3%", "source": "Statutory schedule (Canada). See /compare/canada for full working", "source_url": "/compare/canada", "evidence_kind": "official-statutory", "year": "2024" }, { "country_code": "sa", "claim": "Self-employed professional, R600,000, 2026/27: all-in effective rate 22.2%", "source": "Statutory schedule (South Africa). See /compare/sa for full working", "source_url": "/compare/sa", "evidence_kind": "official-statutory", "year": "2026/27" }, { "country_code": "india", "claim": "India · a large domestic company: 25.17% (FY2025 to FY2026)", "source": "PwC Tax Summaries (India); Income-Tax Act / Finance Act FY2025-26", "source_url": "https://taxsummaries.pwc.com/india", "evidence_kind": "official-statutory", "year": "FY2025 to FY2026" }, { "country_code": "india", "claim": "India self-employed professional at ₹12 lakh: all-in effective rate 0.0% (rebate clears the bill)", "source": "Income-Tax Act / Finance Act FY2025-26; see /compare/india for working", "source_url": "/compare/india", "evidence_kind": "official-statutory", "year": "FY2025 to FY2026" }, { "country_code": "india", "claim": "India self-employed professional at ₹24 lakh: all-in effective rate 13.0% (well below the 25.17%)", "source": "Income-Tax Act / Finance Act FY2025-26; see /compare/india for working", "source_url": "/compare/india", "evidence_kind": "official-statutory", "year": "FY2025 to FY2026" }, { "country_code": "india", "claim": "India self-employed professional at ₹1 crore: all-in effective rate 29.5% (gap finally appears)", "source": "Income-Tax Act / Finance Act FY2025-26; see /compare/india for working", "source_url": "/compare/india", "evidence_kind": "official-statutory", "year": "FY2025 to FY2026" } ] }