{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "finance.tax",
    "slug": "tax",
    "domain": "finance",
    "defaultLabel": "Tax",
    "description": "Corporate income tax, withholding tax, or other tax expense for the period. Often minimal for loss-making startups, but can be non-trivial with multi-jurisdiction operations or specific tax regimes.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "stageRelevance": {
      "seriesA": "recommended",
      "seriesB": "recommended",
      "seriesC": "recommended",
      "public": "recommended"
    },
    "definitionSource": {
      "tier": "editorial",
      "sourceName": "imboard Editorial",
      "sourceUrl": null,
      "sectionRef": null,
      "publicationDate": "2026-04-01",
      "attributionNotice": null
    },
    "formula": "Tax expense for the period (subtracted in net income).",
    "whyItMatters": "Completes the path to net income; can surprise multi-entity companies even while loss-making.",
    "interpretationGuidance": "Usually small at a loss-making startup; flag if multi-jurisdiction operations make it material.",
    "relatedKpiIds": [
      "finance.net_income"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "primary"
    }
  }
}