{
 "name": "howmuchdoailabspayfordata.com AI Data Licence Payment Tax",
 "title": "AI Data Licence Payment Tax",
 "url": "https://howmuchdoailabspayfordata.com/datasets/ai-data-licence-payment-tax/",
 "csv": "https://howmuchdoailabspayfordata.com/datasets/ai-data-licence-payment-tax.csv",
 "markdown": "https://howmuchdoailabspayfordata.com/datasets/ai-data-licence-payment-tax/index.md",
 "computed_at": "2026-10-28",
 "license": "https://howmuchdoailabspayfordata.com/terms",
 "headline": "The AI Data Licence Payment Tax carries 2 published figures read from 2 sources' own pages, from 19 to 24 percent, read 24 October 2026.",
 "quotes": [
  "The AI Data Licence Payment Tax carries 2 published figures read from 2 sources' own pages, from 19 to 24 percent, read 24 October 2026.",
  "3 sources publish a figure and 5 publish none, out of 8 read in full on 24 October 2026.",
  "AI Data Licence Payment Tax, country GB: median 250,000 GBP across 1 source, read 24 October 2026.",
  "AI Data Licence Payment Tax, country GB: median 19 percent across 1 source, read 24 October 2026.",
  "AI Data Licence Payment Tax, country US: median 24 percent across 1 source, read 24 October 2026.",
  "AI Data Licence Payment Tax, country US: median 10 USD across 1 source, read 24 October 2026."
 ],
 "citation": "\"howmuchdoailabspayfordata.com AI Data Licence Payment Tax\", updated 2026-10-28, https://howmuchdoailabspayfordata.com/datasets/ai-data-licence-payment-tax/.",
 "changed_since": null,
 "national": {
  "unit": "%",
  "n": 2,
  "median": 21.5,
  "min": 19,
  "max": 24,
  "p25": null,
  "p75": null,
  "mean": 21.5,
  "units": {
   "%": 2,
   "GBP": 1,
   "USD": 1
  },
  "published_sources": 3,
  "named_sources": 8,
  "read_sources": 8,
  "not_published": 5,
  "published_share": 0.375
 },
 "by_axis": {
  "country": {
   "GB": {
    "GBP": {
     "n": 1,
     "median": 250000,
     "min": 250000,
     "max": 250000,
     "p25": 250000,
     "p75": 250000,
     "mean": 250000
    },
    "%": {
     "n": 1,
     "median": 19,
     "min": 19,
     "max": 19,
     "p25": 19,
     "p75": 19,
     "mean": 19
    }
   },
   "US": {
    "%": {
     "n": 1,
     "median": 24,
     "min": 24,
     "max": 24,
     "p25": 24,
     "p75": 24,
     "mean": 24
    },
    "USD": {
     "n": 1,
     "median": 10,
     "min": 10,
     "max": 10,
     "p25": 10,
     "p75": 10,
     "mean": 10
    }
   }
  }
 },
 "rows": [
  {
   "source": "GOV.UK, corporation tax rates",
   "url": "https://www.gov.uk/corporation-tax-rates",
   "figure": "£250,000 ",
   "value": 250000,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "country": "GB"
   },
   "retrieved_at": "2026-10-24",
   "quote": "If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax.",
   "source_class": "primary-government",
   "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60"
  },
  {
   "source": "GOV.UK, corporation tax rates",
   "url": "https://www.gov.uk/corporation-tax-rates",
   "figure": "19%",
   "value": 19,
   "unit": "%",
   "vat": null,
   "axis": {
    "country": "GB"
   },
   "retrieved_at": "2026-10-24",
   "quote": "If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.",
   "source_class": "primary-government",
   "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60"
  },
  {
   "source": "IRS, backup withholding",
   "url": "https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding",
   "figure": "24 percent",
   "value": 24,
   "unit": "%",
   "vat": null,
   "axis": {
    "country": "US"
   },
   "retrieved_at": "2026-10-24",
   "quote": "There are situations when the payer is required to withhold at the current rate of 24 percent.",
   "source_class": "primary-government",
   "text_sha256": "ef6134b30e2b49979b8c432c6e3785586de69a9f0d6f45003c7408cc69f7afad"
  },
  {
   "source": "IRS, Instructions for Forms 1099-MISC and 1099-NEC",
   "url": "https://www.irs.gov/instructions/i1099mec",
   "figure": "$10 ",
   "value": 10,
   "unit": "USD",
   "vat": null,
   "axis": {
    "country": "US"
   },
   "retrieved_at": "2026-10-24",
   "quote": "At least $10 in royalties (see the instructions for box 2) or broker payments in lieu of dividends or tax-exempt interest (see the instructions for box 8).",
   "source_class": "primary-government",
   "text_sha256": "79b165b2d0dec461dbd9bb2b29031211a9a0f5a38328cb78451e3ee097cbcbe3"
  }
 ],
 "not_published": [
  {
   "source": "IRS, NRA withholding",
   "url": "https://www.irs.gov/individuals/international-taxpayers/nra-withholding",
   "retrieved_at": "2026-10-28",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "IRS, tax treaty tables",
   "url": "https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables",
   "retrieved_at": "2026-10-08",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Income Tax Act 2007, s906 (royalties where the owner's usual place of abode is abroad)",
   "url": "https://www.legislation.gov.uk/ukpga/2007/3/section/906",
   "retrieved_at": "2026-10-28",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "HMRC, INTM630410 royalty withholding: UK source: overview",
   "url": "https://www.gov.uk/hmrc-internal-manuals/international-manual/intm630410",
   "retrieved_at": "2026-10-28",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "GOV.UK, income tax rates",
   "url": "https://www.gov.uk/income-tax-rates",
   "retrieved_at": "2026-10-24",
   "reason": "every candidate on the page was refused"
  }
 ],
 "sources": [
  {
   "url": "https://www.irs.gov/instructions/i1099mec",
   "label": "IRS, Instructions for Forms 1099-MISC and 1099-NEC",
   "license": "publisher's terms apply; quoted for reporting"
  },
  {
   "url": "https://www.irs.gov/individuals/international-taxpayers/nra-withholding",
   "label": "IRS, NRA withholding",
   "license": "publisher's terms apply; quoted for reporting"
  },
  {
   "url": "https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables",
   "label": "IRS, tax treaty tables",
   "license": "publisher's terms apply; quoted for reporting"
  },
  {
   "url": "https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding",
   "label": "IRS, backup withholding",
   "license": "publisher's terms apply; quoted for reporting"
  },
  {
   "url": "https://www.legislation.gov.uk/ukpga/2007/3/section/906",
   "label": "Income Tax Act 2007, s906 (royalties where the owner's usual place of abode is abroad)",
   "license": "publisher's terms apply; quoted for reporting"
  },
  {
   "url": "https://www.gov.uk/hmrc-internal-manuals/international-manual/intm630410",
   "label": "HMRC, INTM630410 royalty withholding: UK source: overview",
   "license": "publisher's terms apply; quoted for reporting"
  },
  {
   "url": "https://www.gov.uk/income-tax-rates",
   "label": "GOV.UK, income tax rates",
   "license": "publisher's terms apply; quoted for reporting"
  },
  {
   "url": "https://www.gov.uk/corporation-tax-rates",
   "label": "GOV.UK, corporation tax rates",
   "license": "publisher's terms apply; quoted for reporting"
  }
 ],
 "methodology": "Method: a source counts only through a sentence printed on its own page, saved exactly as written with the read date and a checksum of the page text. 8 sources could be read; 3 publish a figure we could use and 5 publish none, recorded as such with nothing filled in. 0 could not be read and are excluded. Each source contributes one figure, in %, to the median, range and quartiles. Review set aside 58 candidate sentence(s) and noted why. Still to come for this dataset (for now the figures are each source's own): one row per rule per jurisdiction, quoted from the authority's own page: the US royalty reporting threshold, the withholding on a payment to a foreign person and the backup withholding rate, the UK deduction at the basic rate on a royalty paid to an owner abroad, and the corporation tax rates the seller's company pays; dated, so a seller can see what reaches them from a licence fee.",
 "embed": "<figure style=\"margin:0;padding:14px 18px;border:2px solid #1f2937;border-radius:2px;background:#ffffff;color:#111827;font-family:Helvetica,Arial,sans-serif;max-width:520px\"><p style=\"margin:0 0 4px;font-size:26px;font-weight:800;letter-spacing:-0.01em;color:#111827;background:#ffffff\">19 to 24 percent</p><p style=\"margin:0 0 12px;font-size:13px;color:#374151;background:#ffffff\">2 published figures, AI Data Licence Payment Tax, across 2 sources, read 24 October 2026</p><figcaption style=\"font-size:12px;text-transform:uppercase;letter-spacing:0.04em;color:#4b5563;background:#ffffff\"><a href=\"https://howmuchdoailabspayfordata.com/datasets/ai-data-licence-payment-tax/#median\" style=\"color:#b45309;background:#ffffff\">From howmuchdoailabspayfordata.com AI Data Licence Payment Tax</a></figcaption></figure>"
}
