{"scopes":[{"scopeVersion":"au-scope@2","jurisdiction":"au","jurisdictionName":"Australia","rulesetTarget":"au-2025-26","statement":"Individual income tax, the Medicare levy and surcharge, the non-refundable offsets that attach to them, compulsory study and training loan repayments, and PAYG withholding from salary and wages, for the 2025-26 income year. Company tax, capital gains, superannuation, fringe benefits, GST and trusts are outside this scope and are not claimed.","provisions":26,"required":25,"href":"/supply/v1/scope/au"},{"scopeVersion":"uk-scope@2","jurisdiction":"uk","jurisdictionName":"United Kingdom","rulesetTarget":"uk-2026-27","statement":"Income tax and Class 1 National Insurance for an individual in the 2026-27 tax year, on the rest-of-UK rates. Scottish and Welsh rates, Class 2 and Class 4 contributions, and every other head of UK tax are declared out of scope for uk-scope@1 and are not claimed.","provisions":11,"required":9,"href":"/supply/v1/scope/uk"},{"scopeVersion":"us-scope@1","jurisdiction":"us","jurisdictionName":"United States","rulesetTarget":"us-2026","statement":"Federal individual income tax core for tax year 2026: the statutory rate schedules, the standard deduction, the annual inflation adjustment that sets both, and the percentage-method withholding tables. State and local income taxes, credits, the alternative minimum tax and every other head of federal tax are out of scope for us-scope@1.","provisions":6,"required":6,"href":"/supply/v1/scope/us"},{"scopeVersion":"ca-scope@1","jurisdiction":"ca","jurisdictionName":"Canada","rulesetTarget":"ca-2026","statement":"Federal individual income tax core for 2026: the federal rate brackets, the basic personal amount and its taper, statutory indexation, and the T4127 payroll deduction formulas. Provincial and territorial tax, and every other head of Canadian tax, are out of scope for ca-scope@1.","provisions":5,"required":5,"href":"/supply/v1/scope/ca"},{"scopeVersion":"de-scope@1","jurisdiction":"de","jurisdictionName":"Germany","rulesetTarget":"de-2026","statement":"Einkommensteuer core for 2026: the section 32a EStG tariff formula, the Grundfreibetrag, the solidarity surcharge, and the official Programmablaufplan for wage tax. Trade tax, corporation tax, VAT and church tax are out of scope for de-scope@1.","provisions":6,"required":6,"href":"/supply/v1/scope/de"},{"scopeVersion":"fr-scope@1","jurisdiction":"fr","jurisdictionName":"France","rulesetTarget":"fr-2026","statement":"Impot sur le revenu core for 2026: the progressive bareme, the decote, the quotient familial and its cap, and the prelevement a la source rate grid. Social contributions, wealth tax and every other head of French tax are out of scope for fr-scope@1.","provisions":4,"required":4,"href":"/supply/v1/scope/fr"},{"scopeVersion":"it-scope@1","jurisdiction":"it","jurisdictionName":"Italy","rulesetTarget":"it-2026","statement":"IRPEF core for 2026: the scaglioni and their rates, the employment income detrazione, and the no-tax area. Regional and municipal surcharges, IVA, IRES and every other head of Italian tax are out of scope for it-scope@1.","provisions":3,"required":3,"href":"/supply/v1/scope/it"},{"scopeVersion":"jp-scope@1","jurisdiction":"jp","jurisdictionName":"Japan","rulesetTarget":"jp-2026","statement":"National income tax core for 2026: the progressive rate table, the basic deduction, the employment income deduction, the special reconstruction surtax, and the monthly withholding table. Local inhabitant tax, consumption tax and every other head of Japanese tax are out of scope for jp-scope@1.","provisions":4,"required":4,"href":"/supply/v1/scope/jp"}]}