{
  "direction": "foreign-per-usd",
  "source": {
    "title": "Yearly average currency exchange rates",
    "url": "https://www.irs.gov/individuals/international-taxpayers/yearly-average-currency-exchange-rates",
    "publisher": "Internal Revenue Service (US)",
    "accessed": "2026-09-06"
  },
  "note": "Annual average rates, expressed as units of foreign currency per 1 US dollar. Cross-country charts convert at the average rate for the year the loss was reported and are labelled \"USD at annual average rate\".",
  "rates": {
    "AUD": {
      "2021": 1.332,
      "2022": 1.442,
      "2023": 1.506,
      "2024": 1.516,
      "2025": 1.551
    },
    "BRL": {
      "2021": 5.395,
      "2022": 5.165,
      "2023": 4.994,
      "2024": 5.392,
      "2025": 5.593
    },
    "CAD": {
      "2021": 1.254,
      "2022": 1.301,
      "2023": 1.35,
      "2024": 1.37,
      "2025": 1.398
    },
    "CNY": {
      "2021": 6.452,
      "2022": 6.73,
      "2023": 7.075,
      "2024": 7.189,
      "2025": 7.129
    },
    "EUR": {
      "2021": 0.846,
      "2022": 0.951,
      "2023": 0.924,
      "2024": 0.924,
      "2025": 0.886
    },
    "HKD": {
      "2021": 7.773,
      "2022": 7.831,
      "2023": 7.829,
      "2024": 7.803,
      "2025": 7.796
    },
    "INR": {
      "2021": 73.936,
      "2022": 78.598,
      "2023": 82.572,
      "2024": 83.677,
      "2025": 87.133
    },
    "JPY": {
      "2021": 109.817,
      "2022": 131.454,
      "2023": 140.511,
      "2024": 151.353,
      "2025": 149.632
    },
    "MXN": {
      "2021": 20.284,
      "2022": 20.11,
      "2023": 17.733,
      "2024": 18.33,
      "2025": 19.212
    },
    "NZD": {
      "2021": 1.415,
      "2022": 1.578,
      "2023": 1.63,
      "2024": 1.654,
      "2025": 1.719
    },
    "SGD": {
      "2021": 1.344,
      "2022": 1.379,
      "2023": 1.343,
      "2024": 1.336,
      "2025": 1.307
    },
    "ZAR": {
      "2021": 14.789,
      "2022": 16.377,
      "2023": 18.457,
      "2024": 18.326,
      "2025": 17.884
    },
    "GBP": {
      "2021": 0.727,
      "2022": 0.811,
      "2023": 0.804,
      "2024": 0.783,
      "2025": 0.759
    },
    "USD": {
      "2021": 1,
      "2022": 1,
      "2023": 1,
      "2024": 1,
      "2025": 1
    }
  }
}