Secure research infrastructure of the Czech Financial Administration (Finanční správa ČR) giving approved researchers access to tax microdata for academic and policy research in close collaboration with the administration. Work is done on-site under confidentiality rules, with outputs checked before release.

Physical secure facility of HM Revenue and Customs in London where approved researchers from UK government, academic and not-for-profit institutions analyse de-identified HMRC administrative data across tax regimes, with some data lagged up to three years. No remote access; external datasets can be brought in case by case, and all outputs are reviewed by HMRC before publication.

Secure on-site facility at the Uganda Revenue Authority offices in Kampala, established in 2022 with UNU-WIDER, providing anonymised administrative tax data to approved researchers. Current holdings cover corporate income tax, PAYE, customs declarations and business tax filings from 2009 to 2024, with VAT and vehicle registration data planned for 2025-26; access is by research proposal via the URA Research Booking System or [email protected].

Secure data facility run by the South African National Treasury with SARS and UNU-WIDER since 2014, giving researchers on-site access to anonymised SARS administrative records. It holds 29 datasets including corporate and personal income tax returns, IRP5 payroll certificates, VAT, customs and excise data, and has supported around 100 studies.

Research infrastructure of Nova School of Business and Economics in Lisbon, established in 2018 and on the Portuguese National Roadmap of Research Infrastructures, providing bibliographic and statistical databases plus, through agreements with public institutions, secure access to large administrative microdata sets. Sensitive data are analysed in a virtual-machine Safe Center on campus; access is for Nova SBE researchers, with outside researchers able to arrange access via the Library on submission of a research proposal and confidentiality declaration.

Annual competitive programme through which the IRS Statistics of Income Division gives non-federal researchers access to federal tax microdata (individual, business and information returns) on IRS equipment under a formal agreement. Applications go through the Standard Application Process portal.

Secure on-site centres of the National Tax Service in Sejong (2018) and Seoul (2020) where researchers from universities and research institutes analyse tax microdata covering VAT, income tax, corporate tax and business registrations. Applications via the datalab portal; outputs approved before release.

Programme launched in 2025 by Japan's National Tax Agency supplying sampled, anonymised tax-return records to full-time researchers at universities and public bodies for tax and fiscal policy research. Annual call; data are delivered to the institution on encrypted media under strict management rules.

The Ministry of Finance's Fiscal Information Agency provides sampled microdata files for individual income tax, enterprise income tax, business tax and e-invoices to researchers, with fee exemption for academic institutions. A separate MOU track gives partner institutions on-site access to fuller fiscal data.

Australian Taxation Office 10% longitudinal sample of de-identified personal income tax and superannuation records from 1990-91 onward, updated yearly. Approved Australian university and government researchers analyse it in a remote secure environment; outputs are vetted by the ATO.

Joint restricted-microdata laboratory launched in 2024 by INE, the tax agency AEAT, Social Security, SEPE and Banco de España. Recognised research entities can link AEAT tax records with statistical, social security and employment data on-site or via secure remote devices.

Anonymised downloadable personal income tax and wealth tax microdata samples and the Households Panel, released by the Spanish tax agency with the Instituto de Estudios Fiscales under a use protocol. A data release rather than a secure lab.

Research data centres of the federal and state statistical offices holding tax microdata: wage and income tax statistics, the Taxpayer Panel, the Business Tax Panel, trade, corporate and VAT statistics, inheritance tax and CbCR. Access via on-site guest workstations at 20+ locations or controlled remote execution.

Remote secure access (SD-Box) to 580+ confidential sources including DGFiP corporate and personal tax files, tax-group perimeters and customs data, linkable with Insee and Banque de France microdata. Apply via the CASD data access portal.

Direct application route at the Norwegian Tax Administration for identifiable or anonymised tax data for research under the Tax Administration Act. Data must be processed on secure Norwegian research infrastructure; priority to projects in the agency's remit.

Direct data-licence route at Verohallinto for confidential tax data for scientific research; requires a research plan, data protection impact assessment and supervisor evaluation. Fee-based.

Server access at the HUN-REN Centre for Economic and Regional Studies to the Admin3 linked panel (50% population sample, 2003-2017) combining National Tax and Customs Administration and Ministry of Finance firm and individual tax data with health, education and labour registers. Open to outside researchers by request.

Network of 38 secure Census Bureau enclaves where Special Sworn Status researchers use restricted Census, LEHD and business-register files, including files containing Federal Tax Information. Applications via the Standard Application Process.

Accredited researchers become deemed employees and access CRA-derived files such as the Longitudinal Administrative Databank, T1 Family File, T1 Personal Master File and linked business microdata at 33 university sites; a virtual RDC is rolling out in 2025-26.

Statistics Canada on-site facility in Ottawa for approved business and economic microdata projects linking T1 and T2 tax returns, T4 slips and the Canadian Employer-Employee Dynamics Database. Cost-recovery basis.

Australian Bureau of Statistics secure cloud environment. BLADE integrates ATO business tax data (BAS, business income tax, PAYG, STP) with ABS surveys; PLIDA links personal income tax returns and superannuation to social and health data. Apply via a myDATA project proposal.

Secure virtual environment accessed from approved Data Lab sites or remotely. The IDI includes Inland Revenue tax tables and the Longitudinal Business Database holds firm-level tax data; full tax data for government researchers, derived data for others. NZ-based researchers apply with a public-interest project.

Statistics Netherlands remote access to 7,000+ linkable person, firm and address datasets including income, wealth and firm registers originating from the Dutch Tax Authority. Authorised institutions in the EEA; fee-based with output checking.

Remote-access research servers with pseudonymised full-population registers including income and tax registers; the Danish Tax Agency supplies taxpayer, firm, property and customs data to researchers exclusively through Statistics Denmark. Access via pre-approved Danish institutions.

Statistics Sweden remote-access platform for register microdata including income and taxation registers supplied by Skatteverket. EU researchers only; ethics approval required for sensitive data.

Loans of de-identified register microdata including tax-based income and wealth data to approved research institutions under the Statistics Act, plus the self-service microdata.no platform.

Statistics Finland closed remote-access environment for unit-level register data on persons and firms including taxation-based income data and the SISU microsimulation model. Fee-based licences.

Statistics Austria remote-access centre (since 2022) for accredited institutions to analyse statistical and administrative register microdata, including tax-based income registers. Five-year accreditation with output control.

VPN remote research environment for pseudonymised survey and register data including tax-based register data; approval by the Confidentiality Council within 15 working days.

Remote virtual-machine access to a research database including an income table of tax, liability and benefit variables. Icelandic research entities; fee-based.

Five Safes trusted research environment for accredited researchers holding HMRC-linked datasets such as LEO, and the target platform for HMRC's ADR UK-backed strategy to scale tax-data access. The Integrated Data Service is its successor.

Network of four trusted research environments (ONS, ADR Scotland, SAIL/ADR Wales, ADR NI) for linked de-identified administrative data; funds HMRC's data access strategy including enhancements to the HMRC Datalab.

Israel Central Bureau of Statistics secure rooms in Jerusalem, Tel Aviv, Haifa, the Ministry of Finance and Bank of Israel, plus priced remote access, giving recognised researchers de-identified individual-level files. Inclusion of Israel Tax Authority files not confirmed.

Federal Ministry of Finance platform linking researchers, official statistics and the tax administration; helps scope tax-data projects and drove the opening of the Business Tax Panel in the FDZ. A facilitator network rather than a lab.

Bank, securities, enterprise and household finance microdata via on-site guest workstations in Frankfurt and remote execution. No tax data.

Social-security-based employment biographies, establishment panels and linked employer-employee data; on-site use and remote execution. No tax data.

75 Banque de France firm, credit and securities databases available to academics through CASD since 2022, plus an on-site Open Data Room in Paris.

Pseudonymised files from Statbel survey and administrative sources delivered to researchers' own secure systems; free.

Linked administrative data from 21 Belgian social security institutions plus population registers; requests authorised by the Crossroads Bank management committee.

Research microdata files analysed on the CSO Research Data Platform remotely or on-site by researchers appointed Officers of Statistics. Revenue-derived data not listed; Revenue Commissioners run no external datalab.

National trusted research environment at the UK Data Archive offering controlled data via remote desktop, SafePods or the Essex safe room. HMRC data not listed.

Safe rooms in Rome and each ISTAT regional office for recognised research entities to analyse survey and integrated firm and household microdata; free.

Remote execution and an on-site lab in Rome for bank, firm and household microdata; 24-month approvals.

Fellowship programme giving scholars on-site access at INPS in Rome to full social security, pension, labour-market and welfare archives.

Banco de España data lab (2019) for the Central Credit Register, firm balance-sheet data and other microdata; on-site in Madrid and Barcelona or remote by sensitivity; agreements with AEAT and INE.

Firm balance-sheet, credit register and banking microdata; on-site, remote access and remote execution.

Four safe centres (Lisbon, Porto, Coimbra, Madeira) for secure-use files under the INE-FCT-DGEEC protocol; free.

Hungarian Central Statistical Office safe rooms in Budapest and Szeged plus remote access and remote execution for de-identified survey and census microdata.

Safe room, remote access and protected-file exchange for all official-statistics microdata including administrative sources; free.

Czech Statistical Office safe room in Prague (2019) for statistical microdata for scientific purposes under contract, with output review.

Scientific-use files via TransGUS and secure-use files of social and census data on an on-site workstation; no business or tax microdata.

Offline research data centre for confidential survey microdata (LFS, SILC, HBS).

Pseudonymised survey, census and register records via secure remote access.

Scientific-use files on-site, by remote access or remote execution for researchers at higher-education and research institutions.

Scientific and secure-use files delivered under data-protection contract, with a data-linkage service. The Federal Tax Administration has no researcher access programme.

Secure remote access to pseudonymised social security and labour administrative data hosted by the Inspection générale de la sécurité sociale.

On-site access to confidential statistical data for approved research projects with output checking.

Public and scientific-use files of survey microdata; a safe centre is planned but not yet operating.

Confidential statistical data provided to research entities via the Statistical Confidentiality Committee.

Scientific-use files by contract plus a safe centre at INS headquarters.

Scientific-use files from national surveys for researchers with NSI approval.

Scientific-use files after Confidentiality Committee approval.

Microdata access for accredited research entities and researchers.

Scientific-use and secure-use files of European surveys, the latter via the Safe Centre in Luxembourg or accredited remote access points. No tax data.

ECB pilot (2025-26) with five national central banks giving anonymised bank balance-sheet and interest-rate microdata through their research data centres.

Five Safes secure enclave at INEGI headquarters with satellite labs at CIDE and El Colegio de México for accredited researchers to analyse unit-level census, survey and administrative-register data. SAT tax-return microdata not documented in the lab.

Secure room at DANE headquarters plus university remote-access nodes for anonymised non-public microdata. DANE has received DIAN tax and customs data since 2022 and DIAN import records are catalogued, but access to income-tax returns is not documented.

On-site room in Rio de Janeiro where affiliated researchers with approved projects work on non-de-identified IBGE survey and census microdata. No Receita Federal data listed.

National microdata portal of the Ministry of Data and Statistics with public downloads, remote access and 14 research data centres. NTS tax data not listed.

Official-statistics microdata via on-site facilities, anonymised data and order-made tabulations for public-interest academic research. Tax microdata not confirmed.