{
  "schemaVersion": 1,
  "releaseId": "2026-10-23",
  "publishedOn": "2026-10-23",
  "knownAt": "2026-10-23T06:48:43Z",
  "baselineReviewedOn": "2026-10-06",
  "description": "Latest supplied research, with separate US federal and state findings. Unknown legal effective dates are null.",
  "dataset": "Foreign reinsurance tax research",
  "version": "2026-10-23",
  "verified": null,
  "licence": "CC BY 4.0 — KAFS North America, https://insurers.global; underlying source rights remain with their publishers.",
  "scope": "south-america",
  "timeBasis": "recordedAt is knowledge time; effectiveFrom/effectiveTo are legal validity [start,end), null means unknown. Latest research is not a confirmed current-law or all-in rate.",
  "pages": {
    "pageSize": 10,
    "pageCount": 2,
    "first": "https://south-america.insurers.global/api/v1/reinsurance-tax/current/pages/1.json"
  },
  "count": 13,
  "data": [
    {
      "id": "AR",
      "name": "Argentina",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "argentina",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ar-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "dated",
        "summary": "35% × 10% deemed income. VAT and provincial taxes require separate assessment; PAIS tax ended December 2024.",
        "sources": [
          {
            "url": "https://www.libertyspecialtymarkets.com/wp-content/uploads/2019/02/LMIE-SE-Licensing-Capabilities-v5-Feb-2019.pdf",
            "label": "www.libertyspecialtymarkets.com",
            "sourceDate": "2019 / 2025"
          },
          {
            "url": "https://www.grf.info/images/Publications/TradeBarriers/GRF_Trade_Barriers_Table_-_July2025.pdf",
            "label": "www.grf.info",
            "sourceDate": "2019 / 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Deemed-profit WHT",
            "rateDisplay": "3.5%",
            "ratePercent": 3.5,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "35% × 10% deemed income. VAT and provincial taxes require separate assessment; PAIS tax ended December 2024.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "id": "BO",
      "name": "Bolivia",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "bolivia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bo-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "BR",
      "name": "Brazil",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "brazil",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "br-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "dated",
        "summary": "Foreign remittance; FX tax separate, current FX rate needs verification. Reinsurance IOF 0%; tax-reform transition requires transaction-date review.",
        "sources": [
          {
            "url": "https://www.grf.info/images/Publications/TradeBarriers/GRF_Trade_Barriers_Table_-_July2025.pdf",
            "label": "www.grf.info",
            "sourceDate": "2025 / 2026"
          },
          {
            "url": "https://practiceguides.chambers.com/practice-guides/insurance-reinsurance-2026/brazil",
            "label": "practiceguides.chambers.com",
            "sourceDate": "2025 / 2026"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "2% WHT (2025 source)",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "Foreign remittance; FX tax separate, current FX rate needs verification. Reinsurance IOF 0%; tax-reform transition requires transaction-date review.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "id": "CL",
      "name": "Chile",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "chile",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cl-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Ceded reinsurance premiums; statutory and treaty exemptions must be checked.",
        "sources": [
          {
            "url": "https://www.sii.cl/destacados/foreign_investor/non_residents_tax.html",
            "label": "www.sii.cl",
            "sourceDate": "authority page"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "2%",
            "ratePercent": 2,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Ceded reinsurance premiums; statutory and treaty exemptions must be checked.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "CO",
      "name": "Colombia",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "colombia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "co-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "dated",
        "summary": "Reinsurance premiums remitted to non-residents; qualifying treaty exemption may apply.",
        "sources": [
          {
            "url": "https://www.lloyds.com/market-resources/tax-information/taxation-news/new-uk-colombia-double-tax-treaty",
            "label": "www.lloyds.com",
            "sourceDate": "2020 treaty notice"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "1%",
            "ratePercent": 1,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "Reinsurance premiums remitted to non-residents; qualifying treaty exemption may apply.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "EC",
      "name": "Ecuador",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "ecuador",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ec-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "dated",
        "summary": "2025 source: 25% tax on 25%/50% premium base within/over regulatory limits; 35% on full tax-haven premium. Separate ISD reported at 5%; treaty and latest law require review.",
        "sources": [
          {
            "url": "https://www.grf.info/images/Publications/TradeBarriers/GRF_Trade_Barriers_Table_-_July2025.pdf",
            "label": "www.grf.info",
            "sourceDate": "11 July 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "6.25%; 12.5%; 35% scenarios",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "2025 source: 25% tax on 25%/50% premium base within/over regulatory limits; 35% on full tax-haven premium. Separate ISD reported at 5%; treaty and latest law require review.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "GF",
      "name": "French Guiana",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "guyana-suriname-french-guiana",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gf-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "GY",
      "name": "Guyana",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "guyana-suriname-french-guiana",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gy-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "PY",
      "name": "Paraguay",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "paraguay",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "py-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "PE",
      "name": "Peru",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "peru",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "pe-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "SR",
      "name": "Suriname",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "guyana-suriname-french-guiana",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sr-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "UY",
      "name": "Uruguay",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "uruguay",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "uy-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "VE",
      "name": "Venezuela",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "venezuela",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ve-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    }
  ]
}