Economy Measure Code Measure Currency Code Amount (Local) Amount (USD) Source Details
Afghanistan 05B 05B - Income support AFN 32,200,000,000 409,191,530
Afghanistan 05B1 05B1 - Tax and contribution deferrals and policy changes AFN UNESCAP. https://www.unescap.org/sites/default/files/Afghanistan_COVID%20Country%20profile%20041120.pdf (accessed 5 December 2020)

(i) No amount/estimate: 20 March 2020, The government extended filing deadlines, initially to 3 April, now to 5 July for individual and business taxpayers; (ii) No amount/estimate: 20 March 2020, The government deferred the payment of taxes for all individuals and businesses for two months, until 20 May 2020.

Afghanistan 05B2 05B2 - Tax and contribution rates reduction AFN
Afghanistan 05B3 05B3 - Subsidies to individuals and households AFN 32,200,000,000 409,191,530 UNESCAP. https://www.unescap.org/sites/default/files/Afghanistan_COVID%20Country%20profile%20041120.pdf (accessed 5 December 2020)

As of 27 August 2020, the following amounts have been spent/included in the budget amendment: (i) AFN20.8 billion for the provision of social relief packages – cash transfers or in-kind – to support vulnerable households. Waived electricity bills of less than AFN1,000 for a family residence in Kabul for two months and paid utility bills of the past two months for 50% of households in Kabul; (ii) AFN2.8 billion for the provision of wheat and flatbread to IDPs and daily wage earners; (iii) AFN1.7 billion for a wheat purchase program; (iv) AFN6.9 billion to support farmers as well as other short-term laborers.

Afghanistan 05B4 05B4 - Subsidies to businesses AFN
Afghanistan 05B5 05B5 - Indirect income support AFN
Afghanistan 05B6 05B6 - No breakdown (income support) AFN
Arab Republic of Egypt 05B 05B - Income support EGP 100,600,000,000 6,401,538,312
Arab Republic of Egypt 05B1 05B1 - Tax and contribution deferrals and policy changes EGP World Bank. https://datacatalog.worldbank.org/dataset/covid-19-finance-sector-related-policy-responses (accessed 7 May 2020); OECD. https://www.oecd.org/coronavirus/en/ (accessed 7 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 23 July 2020).

(i) No amount/estimate: The moratorium on the tax law on agricultural land has been extended for 2 years; (ii) No amount/estimate: Capital gains tax has been postponed until further notice; (iii) No amount/estimate: Three months extension for the payment of property taxes for companies in the industrial and tourism sector; (iv) No amount/estimate: Extension of the individuals’ annual tax return filing deadline to 16 April instead of 31 March, and exemption of the tax returns online filing subscription fee for the use of the Egyptian Tax Authority online filing portal; (v) No amount/estimate: A Corona tax of 1% on all public and private sector salaries and 0.5% on state pensions have been imposed, the proceeds of which are earmarked for sectors and SMEs most affected by the pandemic;

Arab Republic of Egypt 05B2 05B2 - Tax and contribution rates reduction EGP 5,300,000,000 337,257,983 Egyptian Customs Authority. https://customs.gov.eg/Media/News/Details/18aa02e5-3c2c-4686-ac2f-c020e8982926 (accessed 24 September 2020). Central Bank of Egypt. https://www.cbe.org.eg/en/Pages/HighlightsPages/Circular-dated-21-June-2020-regarding-extending-the-period-of-exempting-local-transfers-in-EGP-from-all-fees-&-commissions-.aspx (accessed 24 June 2020). World Bank. https://datacatalog.worldbank.org/dataset/covid-19-finance-sector-related-policy-responses (accessed 7 May 2020); OECD. https://www.oecd.org/coronavirus/en/ (accessed 7 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 23 July 2020).

(i) No amount/estimate: The stamp duty on transactions and tax on dividends have been reduced; (ii) 17 June 2020, EGP5.3 billion in exemptions to natural gas consumers from penalty fine for late payments; (iii) No amount/estimate: 21 June 2020, Extended until 15 September 2020, the exemption from all fees & commissions for local transfers in EGP. On 15 September 2020, this was again extended until 21 December 2020; (iv) 18 September 2020, Reduction in customs duties by rates exceeding 50% of their current levels on some components of the furniture, petrochemical and durable electrical appliances industries such as refrigerators and televisions, as well as for mass transit vehicles and vehicle supply stations with electric and gas power.

Arab Republic of Egypt 05B3 05B3 - Subsidies to individuals and households EGP 3,300,000,000 209,990,819 Ministry of Social Solidarity. https://www.moss.gov.eg/ar-eg/Pages/news-details.aspx?nid=2003 (accessed 19 November 2020), https://www.moss.gov.eg/ar-eg/Pages/news-details.aspx?nid=1917 (accessed 17 September 2020); Ministry of Petroleum. https://www.petroleum.gov.eg/ar-eg/media-center/news/news-pages/Pages/mop_02092020_02.aspx (accessed 17 September 2020). World Bank. https://datacatalog.worldbank.org/dataset/covid-19-finance-sector-related-policy-responses (accessed 7 May 2020); OECD. https://www.oecd.org/coronavirus/en/ (accessed 7 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 23 July 2020). Daily News Egypt. https://dailynewsegypt.com/2020/10/21/prime-minister-approves-salary-rise-for-egyptian-teachers/ (accessed 5 November 2020).

(i) No amount/estimate: 22 March 2020, Pension benefits have been increased by 14%; (ii) No amount/estimate: 22 March 2020, Expansion of the targeted cash transfer social programs, Takaful and Karama, are also being extended to reach more families; (iii) No amount/estimate: 22 March 2020, A targeted support initiative for irregular workers in most severely hit sectors has been announced, which will entail EGP500 in monthly grants for 3 months; (iv) EGP50 million allocated by the Ministry of Workforce for irregular workers, including women, who lost their job due to the coronavirus; (v) No amount/estimate: 23 July 2020, the new consumer spending initiative will also include discounts on selected consumer goods, the details of which are yet to be announced; Bonus for workers in the petroleum sector worth 12% of the basic wage for a worker on 30 June 2020, with a minimum of EGP75 added to the basic wage. Bonus for workers in the workers in "the shareholding corporate sector" side of the petroleum industry get a bonus worth 12% of their basic wages with a minimum of EGP75 and a maximum of EGP300; (vi) EGP500 support total for tour guides. Disbursement begins with an EGP100 disbursement on 8 September 2020; (vii) 10 October 2020, EGP2.3 billion in support to state employees through salary hikes between EGP50 and EGP55; (viii) 27 October 2020, EGP1 billion to support equal educational opportunities for students. This includes support for one million school students from families who have been rejected from the Takaful program, bringing the total number of students who are supported to 4.4 million students, of whom 2.4 million students are supported through the Takaful program and 2 million students are rejected from the program.

Arab Republic of Egypt 05B4 05B4 - Subsidies to businesses EGP 51,000,000,000 3,245,312,663 Arab News. https://www.arabnews.com/node/1787126/business-economy (accessed 4 January 2020); Ministry of Petroleum. https://www.petroleum.gov.eg/ar-eg/media-center/news/news-pages/Pages/mop_17062020_01.aspx (accessed 19 June 2020). OECD. https://www.oecd.org/coronavirus/en/ (accessed 7 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 7 May 2020).

(i) EGP1 billion in arrears will be paid out to exporters; (ii) No amount/estimate: 22 March 2020, Energy costs have been lowered for the entire industrial sector; (iii) No amount/estimate: 22 March 2020, Real estate tax relief has been provided for industrial and tourism sectors, (iv) No amount/estimate: 22 March 2020, Subsidy pay-out for exporters has been stepped up, and discount on fuel price has been announced for the aviation sector; (v) 22 March 2020, EGP50 billion of the EGP91 billion stimulus has been announced for the tourism sector, which contributes close to 12% of Egypt’s GDP, 10% of employment, and almost 4% of GDP in terms of receipts, as of 2019; (vi) EGP1 billion in arrears will be paid out by The Export Subsidy Fund in March and April 2020, plus 10% in cash payments to exporters in June 2020; (vii) No amount/estimate: 4 January 2020, Government will bear the financing for the loan on the same date in Measure 3A until the airline can report to 80% of its pre-COVID capacity.

Arab Republic of Egypt 05B5 05B5 - Indirect income support EGP
Arab Republic of Egypt 05B6 05B6 - No breakdown (income support) EGP 41,000,000,000 2,608,976,847 OECD. https://www.oecd.org/coronavirus/en/ (accessed 7 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 7 May 2020).

Multiple packages have been announced by the government to mitigate the economic impact of COVID-19, totalling about EGP91 billion for nonhealth measures, EGP41 billion of which have no breakdown. This is part of the EGP102.18 billion (1.8% of GDP) announced on 22 March 2020 as the total of stimulus policies to be enacted by the government to mitigate the economic impact of COVID-19.

Argentina 05B 05B - Income support ARS 163,284,000,000 2,602,135,458
Argentina 05B1 05B1 - Tax and contribution deferrals and policy changes ARS
Argentina 05B2 05B2 - Tax and contribution rates reduction ARS Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 29 May 2020, 19 June 2020, 26, June).

(i) 1 May 2020, declared that Emergency Family Income (IFE), Universal Child Allowance (AUH), and the Complementary Salary (SC) are not taxable as part of gross income; (ii) No amount/estimate: June 9, exempted temporarily from payment of income tax for overtime, guards and additional personnel of Health, Armed, and Security Forces and other activities related to the health emergency; (iii) exempted the payment of employment contributions to sectors criticaly affected by the coronavirus pandemic;

Argentina 05B3 05B3 - Subsidies to individuals and households ARS Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 29 May 2020, 19 June 2020, 26, June). Argentine Government. https://www.boletinoficial.gob.ar/detalleAviso/primera/234035/20200825 (accessed 28 August 2020).Argentine Government. https://www.boletinoficial.gob.ar/detalleAviso/primera/227120/20200325?busqueda=1 (accessed 25 September 2020).

(i) created an Emergency Family Income (IFE) to compensate the loss or serious decrease in the income of people linked to the informal sector; (ii) implemented Universal Child Allowance (AUH) and Universal Pregnancy Allowance (AUE) payments, worth ARS3,103 per month for each child; (iii) increased the monthly non-remunerative financial to temporary workers in the agricultural and agro-industrial sectors; (iv) suspended fees and commissions for ATM operations (deposits, withdrawals, inquiries, etc.) through June 30, 2020; (v) reinforced unemployment insurance; (vi) ordered an extraordinary payment to the holders of the Food Card; (vii) May 1, established emergency economic assistance within the framework of the Self-Managed Work Program; (viii) No amount/estimate: 12 May 2020, required Banks to refund fees ass (ix) No amount/estimate: 18 May 2020, announced an increase of 6.12% for all retirees and pensioners according to the scale of the pyramid, which brings the minimum retirement to 16,864 pesos and the maximum credit to 113,479 pesos, also includes increases in non-contributory pensions, the Universal Child Allowance, the Universal Pregnancy Allowance and the Family Allowances;ociated with the National Social Security Administration (ANSES) and Emergency Family Income (IFE) benefit; (x) No amount/estimate: 5 June 2020, ordered payment of 3 thousand pesos for those under the Empower Work Program and did not receive IFE; (xi) No amount/estimate: 9 June 2020, national government extended the right to double compensation for individuals who are dismissed from their jobs without just cause; (xii) No amount/estimate: created assistance programs for individuals with disabilities affected by COVID-19; (xiii) No amount/estimate: 18 June 2020, extended until September 30 the suspension of the collection of all charges to operate in ATMs; (xiv) No amount/estimate: 22 June 2020, increase of ARS3000 in the monthly non-contributory financial aid under Training and Employment Insurance; (xv) 24 August 2020, an increase of 7.50% for pension benefits as of September; (xvi) September 20, utilities with up to 7 months of past-due payments from March 1 2020 onwards cannot be discontinued.

Argentina 05B4 05B4 - Subsidies to businesses ARS Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 29 May 2020)

No amount/estimate: 5 May 2020, expanded the Emergency Assistance Program for Work and Production to cover more companies and activities.

Argentina 05B5 05B5 - Indirect income support ARS 149,171,000,000 2,377,227,092 Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 29 May 2020, 19 June 2020, 26, June). Argentine Government. https://www.argentina.gob.ar/noticias/guzman-y-de-pedro-firmaron-con-el-gobernador-de-mendoza-un-nuevo-acuerdo-del-fondo (accessed 03 Jul 2020). Argentine Government. https://www.argentina.gob.ar/noticias/mas-de-300-millones-de-pesos-para-poner-en-marcha-el-programa-potenciar-trabajo-en-cordoba (accessed 03 July 2020). Official Bulletin of Argentina. https://www.boletinoficial.gob.ar/detalleAviso/primera/231883/20200708 (accessed 17 July 2020). Argentine Government. https://www.argentina.gob.ar/noticias/el-presidente-anuncio-obras-para-chaco-misiones-cordoba-la-pampa-y-salta-por-20-mil (accessed 28 August 2020). Argentine Govenrment. https://www.boletinoficial.gob.ar/detalleAviso/primera/236440/20201023?anexos=1 (accessed 23 October 2020).

(i) Increased budget for public investment in road works, economic infrastructure, construction and renovation of houses, schools, kindergartens, and tourism by ARS100 billion; (ii) No amount/estimate: 11 May 2020, updated the amounts of economic aid provided under the Job Insertion Program; (iii) 14 May 2020, ARS29 billion federal program which includes the construction of 5,500 new homes, the financing of 42,900 parts that include gas, electricity and sanitary infrastructure works, the granting of microcredits for the acquisition of construction materials and the carrying out of small-scale works, as well as the conditioning of community spaces in popular neighborhoods. Estimated to generate 750 thousand direct and indirect jobs between 2020 and 2021; (iv) 22 May 2020, ARS21 million for the acquisition of 70,000 new computers, within the framework of the federal connectivity program "Juana Manso" that carries out the educational portfolio. (v) 15 July 2020, extended until October 2020 loan benefits under the Emergency Assistance to Work and Production (ATP) program for the performing arts sector; (vi) 19 August 2020, ARS20 billion to rehabilitate the infrastructure projects in the provinces of Chaco, Misiones, Córdoba, La Pampa and Salta; (vii) 22 October 2020, ARS150 million under the Development Fund under the MInistry of Culture to grant economic support to cultural spaces.

Argentina 05B6 05B6 - No breakdown (income support) ARS 14,113,000,000 224,908,367 Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 29 May 2020, 19 June 2020, 26, June). Argentine Government. https://www.argentina.gob.ar/noticias/guzman-y-de-pedro-firmaron-con-el-gobernador-de-mendoza-un-nuevo-acuerdo-del-fondo (accessed 03 Jul 2020). Argentine Government. https://www.argentina.gob.ar/noticias/mas-de-300-millones-de-pesos-para-poner-en-marcha-el-programa-potenciar-trabajo-en-cordoba (accessed 03 July 2020). Official Bulletin of Argentina. https://www.boletinoficial.gob.ar/detalleAviso/primera/231883/20200708 (accessed 17 July 2020). Argentine Government. https://www.argentina.gob.ar/noticias/el-gobierno-nacional-firmo-acuerdos-de-asistencia-financiera-con-jujuy-la-rioja-tierra-0 (accessed 24 July 2020). Argentine Government. https://www.argentina.gob.ar/noticias/arroyo-y-capitanich-firmaron-la-implementacion-del-potenciar-trabajo-en-chaco (accessed 31 July 2020). Argentine Government. https://www.boletinoficial.gob.ar/detalleAviso/primera/233459/20200811 (accessed 14 August 2020). Argentine Government. https://www.argentina.gob.ar/noticias/el-presidente-anuncio-obras-para-chaco-misiones-cordoba-la-pampa-y-salta-por-20-mil (accessed 28 August 2020). Argentine Govenrment. https://www.boletinoficial.gob.ar/detalleAviso/primera/236440/20201023?anexos=1 (accessed 23 October 2020).

(i) Established Emergency Assistance Program for Work and Production for employers and workers affected by the health emergency; (ii) 12 June 2020, ARS900 million, emergency measures to face the COVID-19 pandemic and its sanitary, economic and housing consequences; (iii) 28 June 2020, ARS1.9 billion grant to province of Mendoza under the the Trust Fund for Financial Development; (iv) 30 June 2020, ARS313 million to launch the Program to Promote Work in the province of Cordova; (v) 7 July 2020, ARS4 billion budget for 2020 to support the reactivation and completion of National Housing Plan projects; (vi) 16 July 2020, ARS6.4 billion for the provinces of Jujuy, La Rioja, Tierra del Fuego, and Salta under the Trust Fund for Provincial Development (FFDP); (vii) 27 July 2020, ARS500 million for the program "Empower Work" in Chaco; (viii) 7 August 2020, ARS100 million for Created the Program for the Promotion of Work, Rooting and Local Supply (PROTAAL).

Armenia 05B 05B - Income support AMD 30,000,000,000 61,348,610
Armenia 05B1 05B1 - Tax and contribution deferrals and policy changes AMD
Armenia 05B2 05B2 - Tax and contribution rates reduction AMD
Armenia 05B3 05B3 - Subsidies to individuals and households AMD 30,000,000,000 61,348,610 Asbarez. http://asbarez.com/193112/pashinyan-unveils-economic-aid-package-amid-state-of-emergency/ (accessed 16 April 2020).

AMD30 billion (over USD60 million) for urgent social assistance for the impoverished. See Measure 9: No breakdown.

Armenia 05B4 05B4 - Subsidies to businesses AMD UNESCAP. https://www.unescap.org/sites/default/files/Armenia_COVID%20Country%20profile%20041120.pdf (accessed 5 December 2020)

(i) No amount/estimate: Subsidize the interest rates of co-financed loans for companies that borrow money from Armenian banks in the national currency to pay salaries, taxes, bills and purchase raw materials; (ii) No amount/estimate: 26 March 2020, Stimulus package of AMD500 million each to struggling businesses; (iii) No amount/estimate: A one-time grant in the amount of the salary of every fifth employee is provided for companies with 2-50 employees. Similar measures were approved for companies with up to 100 employees, and both measures were extended until 31 May 2020.

Armenia 05B5 05B5 - Indirect income support AMD
Armenia 05B6 05B6 - No breakdown (income support) AMD
Australia 05B 05B - Income support AUD 219,561,700,000 136,523,464,966
Australia 05B1 05B1 - Tax and contribution deferrals and policy changes AUD 1,150,000,000 715,070,000 Department of Treasury. https://treasury.gov.au/sites/default/files/2020-05/Overview-Economic_Response_to_the_Coronavirus_3.pdf (accessed 3 June 2020).

March 2020, Temporary early release of superannuation (AUD1,150 million).

Australia 05B2 05B2 - Tax and contribution rates reduction AUD 19,400,000,000 12,062,919,992 Department of Treasury. https://treasury.gov.au/sites/default/files/2020-05/Overview-Economic_Response_to_the_Coronavirus_3.pdf (accessed 3 June 2020); Department of Finance. https://budget.gov.au/2020-21/content/factsheets/index.htm (accessed 07 October 2020).

(i) 6 October 2020, The Government is delivering an additional AUD17.8 billion (from 2020 to 2024) in personal income tax relief to support economic recovery; (ii) 2 April 2020, Childcare sector is expected to receive AUD1.6 billion over the next three months from taxpayer subsidies.

Australia 05B3 05B3 - Subsidies to individuals and households AUD 32,033,700,000 19,918,554,646 Department of Treasury. https://treasury.gov.au/sites/default/files/2020-05/Overview-Economic_Response_to_the_Coronavirus_3.pdf (accessed 3 June 2020); Department of Treasury. https://treasury.gov.au/media-release/jobkeeper-update (accessed on 3 June 2020); Office of the Prime Minister. https://www.pm.gov.au/media/11-billion-support-more-mental-health-medicare-and-domestic-violence-services-0 (accessed 3 June 2020); Department of Education, Skills, and Employment (DESE). https://ministers.dese.gov.au/morrison/early-childhood-education-and-care-relief-package (accessed 3 June 2020); DESE. https://ministers.dese.gov.au/tehan/response-child-care-review (accessed 3 June 2020); Department of Treasury. https://treasury.gov.au/sites/default/files/2020-06/Fact_sheet_HomeBuilder.pdf (accessed 5 June 2020); DESE. https://ministers.dese.gov.au/tehan/return-child-care-subsidy (accessed 10 June 2020); Office of the Prime Minister. https://www.pm.gov.au/media/supporting-older-australians (accessed 8 July 2020); Department of the Treasury. https://treasury.gov.au/sites/default/files/2020-07/Fact_sheet-Income_Support_for_Individuals_1.pdf (accessed 22 July 2020); Australian Government. https://www.servicesaustralia.gov.au/individuals/services/centrelink/pandemic-leave-disaster-payment (accessed 06 August 2020); DESE. https://ministers.dese.gov.au/morrison/support-victorian-families-childcare-workers-and-services (accessed 06 August 2020); Office of the Prime Minister. https://www.pm.gov.au/media/pandemic-leave-disaster-payment-western-australia (accessed 17 September 2020); Office of the Prime Minister. https://www.pm.gov.au/media/jobseeker-supplement-extended-march%20 (accessed 11 November 2020).

(i) March 2020, Support for individuals and households including (a) income support for individuals (AUD14,133 million), (b) payment to support households (AUD8,830 million), (c) lower the social security deeming rates (AUD876 million); (ii) 29 March 2020, AUD150 million will be provided to support Australians experiencing domestic, family and sexual violence due to the fallout from coronavirus; (iii) 20 May 2020, The Ministry of Education announced an additional AUD12.8 million in funding, i.e. (a) AUD12 million provided for child care services that have more than 30% of full-time equivalent staff ineligible for JobKeeper Payments, and (b) AUD800,000 to increase the level of funding for in-home care providers; (iii) 4 June 2020, The government announced a HomeBuilder program offering AUD25,000 grants to new home builders and renovators from June 4 to December 31, 2020. HomeBuilder will be implemented via a National Partnership Agreement, signed by the Commonwealth and State and Territory governments and is expected to cost AUD680 million; (iv) 8 June 2020, The government announced that it will resume the Child Care Subsidy (CCS) to support families to access affordable child care starting 13 July 2020 and will pay approximately AUD2 billion this quarter to eligible families; (v) 21 July 2020, The Government will extend the payment period of the temporary Coronavirus Supplement for those on income support from September to December 2020. The new arrangements for the Coronavirus Supplement are expected to cost an additional AUD3.8 billion; (vi) No amount/estimate: 22 July 2020, Mutual obligation requirements will continue to be gradually introduced starting August 4, 2020. Job seekers must be willing to accept any offer of suitable paid work or face penalties if a job seeker refuses a job without a reasonable excuse. Mutual obligation requirements are tasks and activities agreed upon while getting certain payments from the government; (vii) 5 August 2020, The Australian Government announced the Pandemic Leave Disaster Payment support for Victorians who can't earn an income because they must self-isolate or quarantine at home or they are caring for someone with COVID-19. The support runs until February 2021. 16 September 2020, The government has extended the payment arrangements to include Western Australia. More than AUD13.3 million in Pandemic Leave Disaster Payments has been paid for some 9,000 granted claims since 6 August 2020 ; (viii) 5 August 2020, The Australian government announced that it will invest AUD33 million to provide child care relief for Victorian families. Families in Stage 4 lockdown are also entitled to receive an additional 30 days, or six weeks, of allowable absences from childcare; (ix) 20 September 2020, The government will provide an additional AUD305.6 million for families and child care providers under the Child Care Recovery Package starting 28 September 2020 until 31 January 2021; (x) 10 November 2020, The Australian Government will extend temporary support through the social security system, for those Australians seeking work, from January to March 2021. The extension of temporary measures is estimated to cost an additional AUD3.2 billion.

Australia 05B4 05B4 - Subsidies to businesses AUD 149,850,000,000 93,176,729,936 Department of Treasury. https://treasury.gov.au/sites/default/files/2020-05/Overview-Economic_Response_to_the_Coronavirus_3.pdf (accessed 3 June 2020); Department of Treasury. https://treasury.gov.au/media-release/jobkeeper-update (accessed on 3 June 2020); Office of the Prime Minister. https://www.pm.gov.au/media/250-million-jobmaker-plan-restart-australias-creative-economy (accessed 8 July 2020); Office of the Prime Minister. https://www.pm.gov.au/media/jobtrainer-skills-package-economic-recovery-and-growth (accessed 22 July 2020); Department of the Treasury. https://treasury.gov.au/sites/default/files/2020-07/Fact_sheet-JobKeeper_Payment_extension_0.pdf (accessed 22 July 2020); Office of the Prime Minister. https://www.pm.gov.au/media/jobkeeper-payment-and-income-support-extended (accessed 22 July 2020); DESE. https://www.dese.gov.au/covid-19/job-seekers (accessed 30 July 2020); Office of the Prime Minister. https://www.pm.gov.au/media/more-support-more-businesses-and-workers (accessed 07 August 2020); Office of the Prime Minister. https://www.pm.gov.au/media/1b-accelerate-defence-initiatives-covid-19-recovery (accessed 26 August 2020); Office of the Prime Minister. https://www.pm.gov.au/media/investment-new-energy-technologies (accessed 17 September 2020); Australian Renewable Energy Agency https://arena.gov.au/news/arena-welcomes-new-funding/?fbclid=IwAR1IuJBObl0Qn040KT56X_erGgs5nXIYWexvJbJSJMFb_aeUdVtlSWfopfQ (accessed 17 September 2020); DESE. https://www.dese.gov.au/covid-19/childcare (accessed 21 September 2020); Office of the Prime Minister. https://www.pm.gov.au/media/digital-business-plan-drive-australias-economic-recovery (accessed 29 September 2020); Department of Finance. https://budget.gov.au/2020-21/content/jobmaker.htm (accessed 12 October 2020).

(i) March 2020, Support for business including (a) JobKeeper payment (AUD70,000 million), (b) boosting cash flow for employers (AUD31,900 million), (c) No amount/estimate, temporary relief for financially distressed businesses, (d) increasing the instant asset write-off (AUD700 million), (e) backing business investment (AUD3,200 million), (f) supporting apprentices and trainees (AUD1,265 million), (g) support for Coronavirus affected regions and communities (AUD1,000 million), (h) support for Australian airlines and airports (AUD715 million); (ii) 25 June 2020, AUD250 million targeted package through the JobMaker plan to be implemented in the next 12 months to help restart the creative economy and get the entertainment, arts and screen sectors back to work; (iii) 21 July 2020, The Government is extending the JobKeeper Payment until March 2021 with a reduced payment rate. Support will be targeted to businesses (including the self-employed) and not-for-profits that continue to be significantly impacted by the coronavirus. The new arrangements for the JobKeeper Payment are expected to cost an additional AUD16.6 billion; (iv) 7 August 2020, The JobKeeper program was adjusted to expand employee eligibility to accommodate more firms needing the support. The adjustment is expected to cost around AUD15.6 billion in 2020-21; (v) 26 August 2020, The government has announced a AUD1 billion investment package to boost Australia’s defence industry and support jobs across the country. The package is estimated to support around 4,000 jobs across Australia and help many small and medium sized businesses in the defence-industry supply chain; (vi) 17 September 2020, The Australian Government announced a new total funding package of AUD1.62 billion for the Australian Renewable Energy Agency (ARENA) to support Australia's clean energy transition as the country recovers from the COVID-19 pandemic; (vii) October 6, The Government announced the JobMaker Hiring Credit package worth AUD4 billion (from 2020 to 2023) to give businesses incentives to take on additional young job seekers.

Australia 05B5 05B5 - Indirect income support AUD 17,000,000,000 10,570,599,993 Office of the Prime Minister. https://www.pm.gov.au/media/11-billion-support-more-mental-health-medicare-and-domestic-violence-services-0 (accessed 3 June 2020); DESE. https://ministers.dese.gov.au/morrison/early-childhood-education-and-care-relief-package (accessed 3 June 2020); DESE. https://ministers.dese.gov.au/tehan/response-child-care-review (accessed 3 June 2020); Office of the Prime Minister. https://www.pm.gov.au/media/jobtrainer-skills-package-economic-recovery-and-growth (accessed 16 July 2020); Office of the Prime Minister. https://www.pm.gov.au/media/digital-business-plan-drive-australias-economic-recovery (accessed 29 September 2020); Department of Finance. https://budget.gov.au/2020-21/content/factsheets/index.htm (accessed 07 October 2020).

(i) 29 March 2020, An additional AUD200 million will be provided to support charities and other community organisations which provide emergency and food relief as demand surges as a result of coronavirus; (ii) 2 April 2020, The Commonwealth government has committed to provide free childcare to around one million families and announced targeted support to the education system. The sector is expected to receive AUD1.6 billion over the coming three months from taxpayer subsidies; (iii) The Government announced that it will invest almost AUD800 million in a digital infrastructure package that will provide training, develop systems and establish needed infrastructure to support adoption of new technologies for businesses and consumers as part of Australia's economic recovery plan; (iv) 16 July 2020, AUD2 billion support for the JobTrainer package to give Australians access to new skills by retraining and upskilling them into sectors with job opportunities, as the economy recovers from COVID-19; (v) 6 October 2020, The Government has committed to invest an additional AUD14 billion in new and accelerated infrastructure projects across Australia over the next four years.

Australia 05B6 05B6 - No breakdown (income support) AUD 128,000,000 79,590,400 Australian Trade and Investment Commission. https://www.austrade.gov.au/australian/tourism/tourism-and-business/grants/travel-agents-covid-19-payment/covid-19-consumer-travel-support-program (accessed 8 December 2020).

1 December 2020, The government announced a AUD128 million scheme to assist travel agents who have been impacted by COVID-19 through the COVID-19 Consumer Travel Support Program. Eligible travel agents and tour arranging service businesses will be able to apply for a one-off taxable payment based on the turnover of the business, with a minimum payment of $1,500 for a business with a turnover of $50,000 up to a maximum payment of $100,000 for a business with a turnover of $20 million .

Austria 05B 05B - Income support EUR 68,780,400,000 76,084,513,274
Austria 05B1 05B1 - Tax and contribution deferrals and policy changes EUR 10,500,000,000 11,615,044,248 BMF. https://www.bmf.gv.at/presse/pressemeldungen/2020/juni/mwst-senkung.html (accessed 17 June 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 2 November 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 1 November 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020).

(i) EUR10 billion for payment deferrals of personal income and corporate income taxes; (ii) 21 May 2020, new fiscal measures including tax relief measures for the hospitality sector of EUR500 million have been released by the Government; (iii) 12 June 2020, Tax deferrals have been extended until 15 January 2021; (iv) To jump-start the economy, a new tax incentive was introduced for companies that recruit apprentices, with EUR2,000 per position created between 16 March and 31 October of this year.

Austria 05B2 05B2 - Tax and contribution rates reduction EUR BMF. https://www.bmf.gv.at/presse/pressemeldungen/2020/juli/brutto-netto-rechner.html (accessed 31 July 2020), https://www.bmf.gv.at/en/press/press-releases/2020/June/16-June-2020-government-consultation--%E2%82%AC50-billion-for-rescue,-relief-and-investments-.html (accessed 20 June 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/juni/mwst-senkung.html (accessed 17 June 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 2 November 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 1 November 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020); Council of Ministers, Astria. https://www.bundeskanzleramt.gv.at/medien/ministerraete/ministerraete-2021/45-ministerrat-am-20-jaenner-2021.html (accessed 30 January 2021); BMF Austria. https://www.bmf.gv.at/presse/pressemeldungen/2021/jaenner/home-office-regelung.html (accessed 30 January 2021).

(i) 12 June 2020, Reduced VAT to 5% to support the catering trade, the cultural sector and the publishing sector; (ii) 16 June 2020, reduced the lowest income tax bracket tax level from 25% to 20%. As of 30 July 2020, this was announced to be retroactively applied from 1 January 2020. There will also be a loss carryback, with business losses being offset against profits in 2019 and 2018, so that some of the deferred taxes may not have to be paid back at all; (iii) Increase in rates: 30 June 2020, Increased the top tax rate of 55% for incomes from EUR1 million until 2025; (iv) 20 January 2021, Exemption of FFP2 masks from VAT as well as exemption from alcohol tax in the manufacture of disenfectants [update]; (v) 27 January 2021, Tax deduction for home office equipment, amounting to EUR300 euros for employees, and EUR300 for employers. [update]

Austria 05B3 05B3 - Subsidies to individuals and households EUR 12,349,000,000 13,660,398,230 European Commission. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_2093 (accessed 27 November 2020), https://ec.europa.eu/commission/presscorner/detail/en/IP_20_2181, https://ec.europa.eu/commission/presscorner/detail/en/IP_20_928 (both accessed 26 November 2020); BMF. https://www.bmf.gv.at/presse/pressemeldungen/2020/juli/brutto-netto-rechner.html (accessed 31 July 2020), https://www.bmafj.gv.at/Services/Presse/Presseaussendungen/PA-16-Juli-2020.html (accessed 23 July 2020), https://www.bmafj.gv.at/Services/Presse/Presseaussendungen/PA_17_Juni_2020.html (accessed 19 June 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/kulturpaket.html (accessed 29 May 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/kurzarbeit-mittel-erhoeht.html (accessed 21 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 2 November 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 1 November 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020); BMF Austria. https://www.bmf.gv.at/presse/pressemeldungen/2021/jaenner/ausfallsbonus.html (accessed 30 January 2021); BMDW Austria. https://www.bmdw.gv.at/Themen/International/covid-19/Unterstuetzung-fuer-Unternehmen.html (accessed 30 January 2021); Bundeskanzleramt Austria. https://www.bundeskanzleramt.gv.at/medien/ministerraete/ministerraete-2021/45-ministerrat-am-20-jaenner-2021.html (accessed 30 January 2021).

(i) No amount/estimate: rent payment deferrals; (ii) No amount/estimate: 13 May 2020, proposed a more simple calculation method to determine monetary subsidies by companies to their employees from their own accounts and from the government's funding. Under the new system, no employee should have any losses; (iii) 20 May 2020, Increased to EUR12 billion (from EUR10 billion on 13 April 2020 and EUR5 billion originally) funds for short-time working, self-employed and funds to finance increased costs of caretaking, etc.; (iv) 28 May 2020, Allocated EUR90 million to support freelance artists up to EUR1000 a month; (v) 17 June 2020, Reserved EUR30 million for childcare in the summer from the municipal package; (vi) 26 June 2020, Allocated another EUR30 million to Family Crisis Fund to support low income families, with the amounts to be transferred on 13 July 2020. As of 16 July 2020, this amount has been increased to EUR60 million; (vii) 30 July 2020, an additional bonus of EUR360 per child will be given on 30 September 2020 for each family eligible for family allowance; (viii) 30 July 2020, In order to relieve employees who do not receive taxable income (up to EUR11,000), the traffic tax credit has been increased from a maximum of EUR300 to a maximum of EUR400. This covers commuting expenses from work to home. As of 21 January 2021, this has been extended [update]; (ix) 30 July 2020, The SV reimbursement (for social securtiy contributions) will also be increased from EUR300 to EUR400. This applies from the assessment for the calendar year 2020; (x) EUR124.7 million was approved to relieve operators (EUR115.7 million, reflected in 5B4) and passengers (EUR9 million) of costs related to the operation and use of the railway network; (xi) As of 21 January 2021, The SVS bridging funding and the COVID-19 fund of the artists' social insurance fund will be extended until the end of June. These measures are estimated to provide up to EUR160 million (EUR120 million and EUR40 million respectively) by that period. In addition, a "lockdown bonus" of 1000 euros was created for January and February 2021 [update].

Austria 05B4 05B4 - Subsidies to businesses EUR 32,931,400,000 36,428,539,823 EU Reporter. https://www.eureporter.co/frontpage/2020/09/22/commission-approves-modified-austrian-liquidity-assistance-scheme-to-support-companies-affected-by-the-coronavirus-outbreak/ (accessed 24 September 2020); BMF. https://www.bmf.gv.at/presse/pressemeldungen/2020/august/fixkostenzuschuss-verlaengerung.html (accessed 27 August 2020), https://www.bmf.gv.at/en/press/press-releases/2020/June/16-June-2020-government-consultation--%E2%82%AC50-billion-for-rescue,-relief-and-investments-.html (accessed 20 June 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/haertefallfonds.html (accessed 28 May 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/fixkostenzuschuss.html (accessed 21 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 2 November 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 1 November 2020); European Commission. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1456 (accessed 15 August 2020), https://ec.europa.eu/commission/presscorner/detail/en/ip_20_2093 (accessed 27 November 2020), https://ec.europa.eu/commission/presscorner/detail/en/IP_20_2181, https://ec.europa.eu/commission/presscorner/detail/en/IP_20_928 (both accessed 26 November 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020); European Commission. https://ec.europa.eu/commission/presscorner/detail/en/IP_21_151 (accessed 21 January 2021); The Local, Austria. https://www.thelocal.at/20210120/coronavirus-austria-extends-economic-support-until-june (accessed 28 January 2021); BMF Austria. https://www.bmf.gv.at/presse/pressemeldungen/2021/jaenner/ausfallsbonus.html (accessed 30 January 2021); European Commission. https://ec.europa.eu/commission/presscorner/detail/en/ip_21_415 (accessed 6 February 2021).

(i) EUR15 billion emergency funds for hard-hit industries to provide direct liquidity provisions and subsidies for running costs. On 27 April 2020, expanded Phase 2 of the hardship fund, through which SMEs may request up to 6000 Euros from the government. As of 22 September 2020, the total budget for this measure has been increased to EUR19 billion. As of 20 January 2021, this measure has been extended. Further details to follow [update]; (ii) Support to non-profit organizations in the form of subsidies totalling EUR700 million; (iii) No amount/estimate: 21 May 2020, Applications for the fixed subsidy have already started, with the first payments being disbursed by end of May. The Ministry of Finance will reimburse up to 75% of a company's fixed costs for up to 3 months. 16 June 2020, extended Austria's fixed cost subsidy; (iv) 27 May 2020, increase in the minimum payment amount of the hardship fund to EUR500, and added another EUR500 comeback bonus, dedicated to entrepreneurs having hardships during the pandemic; (v) 6 August 2020, another EUR665 million Austrian scheme to support non-profit organisations (NPOs) and their related entities in the context of the coronavirus outbreak; (vi) 24 August 2020, Extended the fixed cost subsidy for businesses, doubled the length of time it can be received and reduced application requirements. As of 3 September 2020, the rate has also been increased to 100% (versus 75% in the initial version); (vii) 25 November 2020, The European Commission approved an Austrian government scheme providing EUR150.7 million in direct grants to the rail freight sector as support in light of difficulties caused by the coronavirus pandemic. Further, an additional EUR124.7 million was approved to relieve operators (EUR115.7 million) and passengers (EUR9 million, reflected in 5B3) of costs related to the operation and use of the railway network; (viii) 26 November 2020, EUR12 billion in total across two schemes approved by the European Commission (Fixkostenzuschuss Phase I and II), to compensate companies for damages and fixed costs due to the coronavirus; (ix) 20 January 2021, The Austrian Government has announced that it will extend its economic support to businesses until June. They have also announced a “loss bonus”, where any company with a loss of more than 40% in sales can apply for up to EUR60,000 per month; [update] (x) 4 February 2021, a EUR300 million Austrian scheme to support organisers of events affected by coronavirus outbreak has been approved by the European Commission for package travel organisers and facilitators of linked travel services to ensure that sufficient resources are available to refund consumers for cancelled travel services should package travel organisers or facilitators become insolvent. [update]

Austria 05B5 05B5 - Indirect income support EUR 1,000,000,000 1,106,194,690 BMF. https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/gemeindepaket.html (accessed 26 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 2 November 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 1 November 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020).

(i) 25 May 2020, EUR1 billion in grants from the federal government to municipalities, geared towards support for infrastructure investment (e.g. schools, public transportation, energy production).

Austria 05B6 05B6 - No breakdown (income support) EUR 12,000,000,000 13,274,336,283 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 2 November 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 1 November 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020).

(i) 16 June 2020, fiscal package was increased by EUR12 billion to include stimulus measures, including investment in climate protection, affordable housing, digitalisation and a one-off support for unemployed and families. Several specific tax relief measures are aimed at the agricultural and forestry sectors, culture and publishing.