{
  "_about": "Every figure the dividend tax calculator uses. Each value names the claim_id in sources.json that backs it.",
  "checked": "2026-10-08",
  "years": {
    "2026": {
      "ui": true,
      "uin_rate_general": { "value": 0.2, "source": "uin-rate-general" },
      "uin_base_divisor_general": { "value": 0.8, "source": "uin-divisor-general" },
      "uin_rate_alternative": { "value": 0.15, "source": "uin-rate-alt" },
      "uin_base_divisor_alternative": { "value": 0.85, "source": "uin-divisor-alt" },
      "iin_rate_alternative": { "value": 0.06, "source": "iin-rate-alt" },
      "uin_minimum_annual": { "value": 50, "source": "uin-minimum-50" },
      "deadlines": {
        "value": { "uin_declaration_day": 20, "uin_payment_day": 23, "iin_notice_day": 15, "iin_payment_day": 23 },
        "source": ["uin-declaration-20", "uin-payment-23", "iin-notice-15", "iin-payment-23"]
      }
    }
  }
}