How the number is made

Value: 0 · Effective from 1 January 2026

Tabel 1 Schijventarief loonbelasting/premie volksverzekeringen, jonger dan de AOW-leeftijd. Schijf 1 runs from 0.

Value: 0.081 · Effective from 1 January 2026

Tabel 1 Schijventarief loonbelasting/premie volksverzekeringen, jonger dan de AOW-leeftijd. Loonbelasting component of schijf 1. Schijf 1's 35,75 pct. is composed of premie AOW 17,90 + premie Anw 0,10 + premie Wlz 9,65 + loonbelasting 8,10. We ledger the tax and the premies as separate lines (decision 054); the two sum to the published combined rate.

Value: 0.2765 · Effective from 1 January 2026

Tabel 1 Schijventarief loonbelasting/premie volksverzekeringen, jonger dan de AOW-leeftijd. Premies volksverzekeringen in schijf 1: AOW 17,90 + Anw 0,10 + Wlz 9,65 = 27,65 pct. These are the ONLY brackets carrying premies; schijven 2 and 3 are loonbelasting alone.

Value: 38,883 · Effective from 1 January 2026

Tabel 1 Schijventarief loonbelasting/premie volksverzekeringen, jonger dan de AOW-leeftijd. Schijf 2a: van meer dan 38.883 tot en met 78.426.

Value: 0.3756 · Effective from 1 January 2026

Tabel 1 Schijventarief loonbelasting/premie volksverzekeringen, jonger dan de AOW-leeftijd. Schijf 2a is loonbelasting only; no premies volksverzekeringen apply above schijf 1.

Value: 0 · Effective from 1 January 2026

Tabel 1 Schijventarief loonbelasting/premie volksverzekeringen, jonger dan de AOW-leeftijd. No premies in schijf 2a. Held explicitly at zero so the absence is deliberate and visible, not an omission.

Value: 78,426 · Effective from 1 January 2026

Tabel 1 Schijventarief loonbelasting/premie volksverzekeringen, jonger dan de AOW-leeftijd. Schijf 3: van meer dan 78.426.

Value: 0.495 · Effective from 1 January 2026

Tabel 1 Schijventarief loonbelasting/premie volksverzekeringen, jonger dan de AOW-leeftijd. Schijf 3 is loonbelasting only.

Value: 0 · Effective from 1 January 2026

Tabel 1 Schijventarief loonbelasting/premie volksverzekeringen, jonger dan de AOW-leeftijd. No premies in schijf 3.

Value: 3,115 · Effective from 1 January 2026

Tabel algemene heffingskorting 2026, jonger dan de AOW-leeftijd. Maximum, for verzamelinkomen tot en met 29.736.

Value: 29,736 · Effective from 1 January 2026

Above this the AHK tapers. Band 2 of 3.

Value: 0.06398 · Effective from 1 January 2026

Afbouwpercentage: 3.115 minus 6,398 pct. of (verzamelinkomen - 29.736).

Value: 78,426 · Effective from 1 January 2026

Band 3 of 3: the AHK is 0 from 78.427. 3.115 - 6,398 pct. x (78.426 - 29.736) = 0, so the taper lands exactly here.

Value: 11,965 · Effective from 1 January 2026

Tabel arbeidskorting 2026, jonger dan de AOW-leeftijd, band 1 of 5: 8,324 pct. x arbeidsinkomen, tot en met 11.965.

Value: 0.08324 · Effective from 1 January 2026

1e opbouwpercentage.

Value: 25,845 · Effective from 1 January 2026

Band 2 of 5 ends here.

Value: 996 · Effective from 1 January 2026

1e opbouw maximaal: the credit at the top of band 1.

Value: 0.31009 · Effective from 1 January 2026

2e opbouwpercentage, applied to arbeidsinkomen above 11.965.

Value: 45,592 · Effective from 1 January 2026

Band 3 of 5 ends here; total arbeidskorting is at its maximum.

Value: 5,300 · Effective from 1 January 2026

996 + 4.304 (2e opbouw maximaal) = 5.300, the credit at the top of band 2.

Value: 0.0195 · Effective from 1 January 2026

3e opbouwpercentage, applied to arbeidsinkomen above 25.845.

Value: 132,920 · Effective from 1 January 2026

Band 4 of 5, the taper, ends here; the credit reaches 0.

Value: 5,685 · Effective from 1 January 2026

Totale arbeidskorting maximaal, reached at 45.592.

Value: 0.0651 · Effective from 1 January 2026

Afbouwpercentage: 5.685 MINUS 6,510 pct. of (arbeidsinkomen - 45.592). Subtractive, unlike the three build-up bands.

Value: 0.061 · Effective from 1 January 2026

Werkgeversheffing Zvw, Tabel 12. Paid by the employer on top of gross; it is not the employee's money and does not reduce net.

Value: 79,409 · Effective from 1 January 2026

Maximumbijdrageloon Zvw per jaar, Tabel 11. The werkgeversheffing is capped at this.

Value: 1,884 · Effective from 1 January 2026

Average nominal premium for the basisverzekering in 2026, stated by the Rijksoverheid as 1.884 per year (157 per month). A national AVERAGE of real insurer premiums, not a fixed charge, so the result chips it as estimated (decision 060).

Value: 0.3 · Effective from 1 January 2026

Gerichte vrijstelling under the expatregeling: maximum 30 pct. in 2025 and 2026, reduced to 27 pct. from 2027.

Value: 48,013 · Effective from 1 January 2026

Salarisnorm 2026: belastbaar jaarloon must EXCEED 48.013, exclusief de gerichte vrijstelling — i.e. the norm is tested on the taxable remainder after the exemption, not on gross.

Value: 36,497 · Effective from 1 January 2026

Reduced salarisnorm for an employee under 30 holding a qualifying Dutch master's degree or a recognised foreign equivalent. Applies until the month they turn 30, then the standard norm applies.

Value: 262,000 · Effective from 1 January 2026

Handboek Loonheffingen 2026 par. 19.4.3: 'Voor 2026 bedraagt de WNT-norm EUR 262.000 [...] Het maximale bedrag van de gericht vrijgestelde vergoeding is dan EUR 78.600 (30% van EUR 262.000).' Wet LB 1964 art. 31a lid 8 caps the amount TAKEN INTO ACCOUNT ('ten hoogste een bedrag [...] in aanmerking genomen'); it does not withdraw the regeling above the threshold. The overgangsrecht that exempted pre-2023 rulings expired on 31 December 2025, so this binds every ingekomen werknemer in 2026.

Value: 0.1307 · Effective from 1 January 2026

ONSS/RSZ: 'Les cotisations personnelles des travailleurs du secteur prive s'elevent a 13,07 % du salaire brut.' The same figure appears in the Instructions administratives ONSS 2026/3 workbonus page as 'une cotisation personnelle de 13,07 %'. No ceiling: Belgium caps employee social security nowhere.

Value: 0.3 · Effective from 1 January 2026

Loi-programme du 26 decembre 2015, art. 141, replacing CIR 92 art. 51 al. 2, 1 deg.: 'pour les remunerations des travailleurs : 30 p.c.'. The forfaitary professional-expenses deduction, a flat percentage of the income after social contributions.

Value: 6,070 · Effective from 1 January 2026

Moniteur belge of 12 August 2026, p. 43734, Avis relatif a l'indexation automatique, Tableau I: CIR 92 art. 51 al. 3, 'Montant maximum des frais professionnels forfaitaires - Remunerations des travailleurs et benefices', base 2.950,00 indexed to 6.070 for exercice d'imposition 2027, which is income year 2026. The base matches the 2.950 EUR that the loi-programme of 26 December 2015 put into art. 51 al. 3, so the two gazettes agree.

Value: 0.25 · Effective from 1 January 2026

Loi-programme du 26 decembre 2015, art. 142, version C - the final phase of the tax shift, which removed the 30 p.c. bracket: 'L'impot de base est fixe a : 25 p.c. pour la tranche de revenus de 0,01 EUR a 8.120 EUR; 40 p.c. pour la tranche de 8.120,00 EUR a 14.330,00 EUR; 45 p.c. pour la tranche de 14.330,00 EUR a 24.800,00 EUR; 50 p.c. pour la tranche superieure a 24.800,00 EUR.' This is the first rate.

Value: 16,720 · Effective from 1 January 2026

Moniteur belge of 12 August 2026, p. 43734, Tableau I: CIR 92 art. 130, 'Tarif d'imposition - tranches de revenus'. The base amounts 8.120, 14.330 and 24.800 are exactly those the loi-programme of 26 December 2015 wrote into art. 130, so the rate gazette and the indexation gazette corroborate each other. Base 8.120 indexed to 16.720.

Value: 0.4 · Effective from 1 January 2026

Loi-programme du 26 decembre 2015, art. 142, version C - the final phase of the tax shift, which removed the 30 p.c. bracket: 'L'impot de base est fixe a : 25 p.c. pour la tranche de revenus de 0,01 EUR a 8.120 EUR; 40 p.c. pour la tranche de 8.120,00 EUR a 14.330,00 EUR; 45 p.c. pour la tranche de 14.330,00 EUR a 24.800,00 EUR; 50 p.c. pour la tranche superieure a 24.800,00 EUR.' This is the second rate.

Value: 29,510 · Effective from 1 January 2026

Moniteur belge of 12 August 2026, p. 43734, Tableau I: CIR 92 art. 130, 'Tarif d'imposition - tranches de revenus'. The base amounts 8.120, 14.330 and 24.800 are exactly those the loi-programme of 26 December 2015 wrote into art. 130, so the rate gazette and the indexation gazette corroborate each other. Base 14.330 indexed to 29.510.

Value: 0.45 · Effective from 1 January 2026

Loi-programme du 26 decembre 2015, art. 142, version C - the final phase of the tax shift, which removed the 30 p.c. bracket: 'L'impot de base est fixe a : 25 p.c. pour la tranche de revenus de 0,01 EUR a 8.120 EUR; 40 p.c. pour la tranche de 8.120,00 EUR a 14.330,00 EUR; 45 p.c. pour la tranche de 14.330,00 EUR a 24.800,00 EUR; 50 p.c. pour la tranche superieure a 24.800,00 EUR.' This is the third rate.

Value: 51,070 · Effective from 1 January 2026

Moniteur belge of 12 August 2026, p. 43734, Tableau I: CIR 92 art. 130, 'Tarif d'imposition - tranches de revenus'. The base amounts 8.120, 14.330 and 24.800 are exactly those the loi-programme of 26 December 2015 wrote into art. 130, so the rate gazette and the indexation gazette corroborate each other. Base 24.800 indexed to 51.070.

Value: 0.5 · Effective from 1 January 2026

Loi-programme du 26 decembre 2015, art. 142, version C - the final phase of the tax shift, which removed the 30 p.c. bracket: 'L'impot de base est fixe a : 25 p.c. pour la tranche de revenus de 0,01 EUR a 8.120 EUR; 40 p.c. pour la tranche de 8.120,00 EUR a 14.330,00 EUR; 45 p.c. pour la tranche de 14.330,00 EUR a 24.800,00 EUR; 50 p.c. pour la tranche superieure a 24.800,00 EUR.' This is the top rate, on everything above the third limit.

Value: 11,550 · Effective from 1 January 2026

Moniteur belge of 12 August 2026, Tableau I: CIR 92 art. 131 al. 1, 'Quotite du revenu exemptee d'impot', base 4.945 indexed to 11.550 for income year 2026. NOTE that the withholding uses a DIFFERENT figure, 11.170, because the precompte's amounts are indexed a year behind on purpose - the same notice says its tables serve 'l'exercice d'imposition 2027 et pour l'exercice d'imposition 2026 en ce qui concerne les montants relatifs au precompte professionnel'. This spec reports the assessment, so 11.550 is the right one.

Value: 0.25 · Effective from 1 January 2026

Loi-programme du 26 decembre 2015, art. 142, version C - the final phase of the tax shift, which removed the 30 p.c. bracket: 'L'impot de base est fixe a : 25 p.c. pour la tranche de revenus de 0,01 EUR a 8.120 EUR; 40 p.c. pour la tranche de 8.120,00 EUR a 14.330,00 EUR; 45 p.c. pour la tranche de 14.330,00 EUR a 24.800,00 EUR; 50 p.c. pour la tranche superieure a 24.800,00 EUR.' Art. 134 s 2 applies the art. 130 rates to the exempt quotity, so the same rate serves both.

Value: 11,750 · Effective from 1 January 2026

Moniteur belge of 12 August 2026, Tableau I: CIR 92 art. 134 s 2 al. 2, 'Impot sur la quotite des revenus exemptees d'impot - tarif d'imposition - tranches de revenus'. The exempt quotity is not a deduction from income: the Code computes the tax that would be due on it at its own schedule and subtracts that. Getting it the wrong way round changes the answer at every salary. First tranche, base 5.705 indexed to 11.750.

Value: 0.4 · Effective from 1 January 2026

Loi-programme du 26 decembre 2015, art. 142, version C - the final phase of the tax shift, which removed the 30 p.c. bracket: 'L'impot de base est fixe a : 25 p.c. pour la tranche de revenus de 0,01 EUR a 8.120 EUR; 40 p.c. pour la tranche de 8.120,00 EUR a 14.330,00 EUR; 45 p.c. pour la tranche de 14.330,00 EUR a 24.800,00 EUR; 50 p.c. pour la tranche superieure a 24.800,00 EUR.' Second rate, as applied by art. 134 s 2.

Value: 16,720 · Effective from 1 January 2026

Moniteur belge of 12 August 2026, Tableau I: CIR 92 art. 134 s 2 al. 2, 'Impot sur la quotite des revenus exemptees d'impot - tarif d'imposition - tranches de revenus'. The exempt quotity is not a deduction from income: the Code computes the tax that would be due on it at its own schedule and subtracts that. Getting it the wrong way round changes the answer at every salary. Second tranche, base 8.120 indexed to 16.720.

Value: 0.45 · Effective from 1 January 2026

Loi-programme du 26 decembre 2015, art. 142, version C - the final phase of the tax shift, which removed the 30 p.c. bracket: 'L'impot de base est fixe a : 25 p.c. pour la tranche de revenus de 0,01 EUR a 8.120 EUR; 40 p.c. pour la tranche de 8.120,00 EUR a 14.330,00 EUR; 45 p.c. pour la tranche de 14.330,00 EUR a 24.800,00 EUR; 50 p.c. pour la tranche superieure a 24.800,00 EUR.' Third rate, as applied by art. 134 s 2.

Value: 27,860 · Effective from 1 January 2026

Moniteur belge of 12 August 2026, Tableau I: CIR 92 art. 134 s 2 al. 2, 'Impot sur la quotite des revenus exemptees d'impot - tarif d'imposition - tranches de revenus'. The exempt quotity is not a deduction from income: the Code computes the tax that would be due on it at its own schedule and subtracts that. Getting it the wrong way round changes the answer at every salary. Third tranche, base 13.530 indexed to 27.860.

Value: 0.5 · Effective from 1 January 2026

Loi-programme du 26 decembre 2015, art. 142, version C - the final phase of the tax shift, which removed the 30 p.c. bracket: 'L'impot de base est fixe a : 25 p.c. pour la tranche de revenus de 0,01 EUR a 8.120 EUR; 40 p.c. pour la tranche de 8.120,00 EUR a 14.330,00 EUR; 45 p.c. pour la tranche de 14.330,00 EUR a 24.800,00 EUR; 50 p.c. pour la tranche superieure a 24.800,00 EUR.' Top rate, as applied by art. 134 s 2.

Value: 0.01 · Effective from 1 January 2026

The Code works in eurocents: art. 130 as replaced by the loi-programme of 26 December 2015 expresses its first tranche as 'de 0,01 EUR a 8.120 EUR'. Every line here is rounded to the eurocent so the ledger's parts sum exactly to its totals. No authority prescribes a rounding rule for an annualised figure of this shape, and that gap is recorded in notVerified.

Value: 0.087 · Effective from 1 January 2026

Merkblatt 2.01, Stand am 1. Januar 2026, Ziffer 3: 'Beitragssätze AHV 8,7 %'. This is the TOTAL rate; the employee bears the share in ahvIvEo.employeeShare. AHV, IV and EO are three separate rates in the same table and are kept as three parameters, because they are three statutes and a Swiss payslip names them separately.

Value: 0.014 · Effective from 1 January 2026

Merkblatt 2.01, Stand am 1. Januar 2026, Ziffer 3: 'IV 1,4 %'. Total rate.

Value: 0.005 · Effective from 1 January 2026

Merkblatt 2.01, Stand am 1. Januar 2026, Ziffer 3: 'EO 0,5 %'. Total rate. The three sum to the 10,6 % the same table gives as 'Total'.

Value: 0.5 · Effective from 1 January 2026

Merkblatt 2.01, Ziffer 3: 'ziehen Sie 5,3 % des Lohns Ihrer Arbeitnehmenden fuer deren Anteil an den Beitraegen ab und ueberweisen diesen Betrag zusammen mit Ihrem eigenen Anteil von ebenfalls 5,3 %'. Half and half, so the employee bears 5,3 % of 10,6 % in total. Thurgau's Berechnungsgrundlagen for the 2026 tariff states the same 5.30 % employee figure.

Value: 0.022 · Effective from 1 January 2026

Merkblatt 2.08, Ziffer 1: 'Bis zu einem jaehrlichen Hoechstbetrag von 148 200 Franken betraegt der Beitragssatz an die ALV 2,2 % des massgebenden Jahreslohnes.' Total rate; the employee bears half.

Value: 0.5 · Effective from 1 January 2026

Thurgau, Berechnungsgrundlagen Quellensteuertarif 2026: 'ALV-Beitraege 1.10 %' as the employee's share of the 2,2 % total. The 2026-dated cantonal document is cited for this and for the ceiling because Merkblatt 2.08 still carries Stand 1. Januar 2025.

Value: 148,200 · Effective from 1 January 2026

Thurgau, Berechnungsgrundlagen Quellensteuertarif 2026: 'bis Bruttolohn CHF 148'200 / max. CHF 1'630.20', and 1,10 % of 148 200 is exactly 1630.20, so the ceiling is the same for 2026 as the 2025 Merkblatt gives. Per employment relationship, not per person.

Value: 0.01 · Effective from 1 January 2026

Thurgau, Berechnungsgrundlagen Quellensteuertarif 2026: 'NBUV-Praemien 1.00 %', max CHF 1'482.00. THIS IS THE TARIFF'S ASSUMPTION AND NOT A STATUTORY RATE: the non-occupational accident premium is set by the employer's insurer under the UVG and varies. It is modelled because the tariff assumes it, and it is declared as an assumption on the page.

Value: 148,200 · Effective from 1 January 2026

Thurgau, Berechnungsgrundlagen Quellensteuertarif 2026: max CHF 1'482.00 at 1,00 %, so the ceiling is 148 200 - the UVG maximum insured salary, the same figure the ALV uses.

Value: 22,680 · Effective from 1 January 2026

BVG (SR 831.40) Art. 7 Abs. 1: 'Arbeitnehmer, die bei einem Arbeitgeber einen Jahreslohn von mehr als 22 680 Franken beziehen'. Amount per Art. 5 BVV2 in the version of 28 August 2024, in force since 1 January 2025 (AS 2024 469); no 1 January 2026 consolidation of the BVG exists, so this is the text in force for 2026. Below it there is no mandatory second pillar at all, which is why it is a declared cliff.

Value: 26,460 · Effective from 1 January 2026

BVG Art. 8 Abs. 1: 'Zu versichern ist der Teil des Jahreslohnes von 26 460 bis und mit 90 720 Franken.' The lower bound is subtracted from the salary.

Value: 90,720 · Effective from 1 January 2026

BVG Art. 8 Abs. 1, the upper bound of the insured part. Salary above it accrues nothing mandatory, so the coordinated salary is capped at 90 720 - 26 460 = 64 260.

Value: 3,780 · Effective from 1 January 2026

BVG Art. 8 Abs. 2: 'Betraegt der koordinierte Lohn weniger als 3780 Franken im Jahr, so muss er auf diesen Betrag aufgerundet werden.' This is what makes the entry threshold a cliff rather than a taper: the first franc over the threshold buys a full 3 780 of coordinated salary, not a proportional sliver.

Value: 0.07 · Effective from 1 January 2026

BVG Art. 16, Altersgutschriften: 'Altersjahr 25-34: 7' percent of the coordinated salary. The statute's table also gives 10 for 35-44, 15 for 45-54 and 18 for 55-65. ONE BAND IS MODELLED, the youngest, because Inputs carries no age; it is the band closest to the tariff's own internal assumption and therefore the one that keeps this ledger internally coherent. Declared as an assumption and listed in notVerified.

Value: 0.5 · Effective from 1 January 2026

BVG Art. 66 Abs. 1: 'Der Beitrag des Arbeitgebers muss mindestens gleich hoch sein wie die gesamten Beitraege aller seiner Arbeitnehmer.' The employer bears at least half, so half is the largest share the employee can bear and the standard case uses it. The pension fund's own rules may be more generous to the employee and this model cannot know them.

Value: 12 · Effective from 1 January 2026

Record format D_DVS Nr. 0005, section 4.3: 'Es handelt sich bei allen Tarifen immer um das monatliche Einkommen.' The engine is annual, so the annual gross is divided by this to find the satzbestimmendes Einkommen, the rate is looked up, and the monthly tax is multiplied back. Twelve equal instalments is an assumption: under the Monatsmodell a thirteenth month is taxed in the month it is paid, which an annual model cannot express.

Value: 10,000 · Effective from 1 January 2026

Record format D_DVS Nr. 0005, section 3.3, field 11: 'Steuer %-Satz', length 5, with two implied decimals - the specification's own example encodes 7,15 % as 00715. So a stored value is hundredths of a percent and dividing by 10 000 gives the fraction the arithmetic needs. It is a parameter and not a literal because decision 053 allows a country calculator no numbers of its own, and because the scale is a property of the authority's file format rather than of our code.

Value: 0.01 · Effective from 1 January 2026

Record format D_DVS Nr. 0005, section 3.3: every amount field in the tariff carries two implied decimals - 'Steuerbares Einkommen ab Fr.', 'Mindeststeuer in Fr.' - so the centime is the unit the authority publishes in. No authority prescribes a rounding rule for an ANNUALISED withholding figure, because withholding is a monthly operation; that gap is recorded in notVerified. Every line is rounded to the centime so the ledger's parts sum exactly to its totals.

Value: 0.08 · Effective from 1 January 2026

Arbejdsmarkedsbidrag, AMBL § 1. 8,0 pct. of A-income. Charged before every other Danish tax and deducted from the base of all of them.

Value: 1,188 · Effective from 1 January 2026

ATP Livslang Pension, employee share. A-sats for a monthly-paid private-sector employee at 117+ hours/month is 297,00 kr/md total, of which the employee pays one third: 99,00 kr/md = 1.188 kr/yr. Mandatory and it accrues to the person.

Value: 54,100 · Effective from 1 January 2026

Personfradrag, PSL § 10 stk. 1. Regulated under PSL § 20; 2025 was 51.600 kr.

Value: 0.1275 · Effective from 1 January 2026

Beskaeftigelsesfradrag, LL § 9 J stk. 2. 12,75 pct. of the AM-income base (2025: 12,30 pct.). A ligningsmaessigt fradrag: it reduces skattepligtig indkomst only, never the bundskat base.

Value: 63,300 · Effective from 1 January 2026

Maximum beskaeftigelsesfradrag, LL § 9 J. 2025: 55.600 kr.

Value: 0.045 · Effective from 1 January 2026

Jobfradrag, LL § 9 K stk. 2. 4,5 pct. of AM-income above the threshold.

Value: 235,200 · Effective from 1 January 2026

Jobfradrag threshold, LL § 9 K stk. 1. 2025: 224.500 kr.

Value: 3,100 · Effective from 1 January 2026

Maximum jobfradrag, LL § 9 K stk. 2. 2025: 2.900 kr. The cap binds from about 304.100 kr of AM-income.

Value: 0.12 · Effective from 1 January 2026

Ekstra pensionsfradrag, LL § 9 L stk. 2. 12,0 pct. of qualifying pension contributions. Rises to 32,0 pct. from the 15th income year before folkepensionsalderen; the engine has no date of birth and models the 12 pct. case only, which is correct for everyone further from pension age.

Value: 87,800 · Effective from 1 January 2026

Cap on the contributions the ekstra pensionsfradrag is computed on, LL § 9 L stk. 1. Grundbeloeb 63.900 kr (2010-niveau) regulated under PSL § 20. 2025: 83.800 kr.

Value: 0.1201 · Effective from 1 January 2026

Bundskat, PSL § 6. 12,01 pct. of personlig indkomst above personfradraget.

Value: 0.075 · Effective from 1 January 2026

Mellemskat, PSL § 7 stk. 2. New in the 2026 reform. Applies to personlig indkomst after AM-bidrag above the threshold.

Value: 641,200 · Effective from 1 January 2026

Mellemskattegraense, PSL § 7. New in 2026.

Value: 0.075 · Effective from 1 January 2026

Topskat, PSL § 7 a stk. 2. From 2026 this is an ADDITIONAL 7,5 pct. stacked on top of mellemskat, not a replacement for it.

Value: 777,900 · Effective from 1 January 2026

Topskattegraense, PSL § 7 a. New shape in 2026.

Value: 0.05 · Effective from 1 January 2026

Top-topskat, PSL § 8 stk. 2. A further 5 pct. above the threshold, stacked on mellemskat and topskat.

Value: 2,592,700 · Effective from 1 January 2026

Top-topskattegraense, PSL § 8. New in 2026.

Value: 0.4457 · Effective from 1 January 2026

Skatteloftet for personlig indkomst, PSL § 19 stk. 1. Covers bundskat + mellemskat + kommuneskat ONLY. Where that sum exceeds 44,57 pct., MELLEMSKAT is reduced by the difference. Kirkeskat and AM-bidrag are outside it; topskat and toptopskat stack above it untouched. 44,57 + 7,5 = 52,07, the 2025 ceiling, which is why every topskat payer gets a 7,5 pp cut regardless of kommune.

Value: 12,348 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 1, in the wording that applies 'ab dem Veranlagungszeitraum 2026': 'bis 12 348 Euro (Grundfreibetrag): 0'. It is also the base from which y is measured in Nr. 2, and the amount the PAP subtracts to report WVFRB.

Value: 17,799 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 2: 'von 12 349 Euro bis 17 799 Euro'. Satz 4 then measures z from this SAME figure while zone three begins one euro higher, at 17.800 - so 17.799 is both the top of zone two and the offset of zone three, and it is one parameter, not two.

Value: 914.51 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 2: '(914,51 * y + 1 400) * y'. The quadratic coefficient. Nothing about this zone is a rate and nothing about it is a bracket.

Value: 1,400 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 2, the linear coefficient. It is the entry marginal rate in ten-thousandths: the first euro over the Grundfreibetrag is taxed at about 14 pct.

Value: 69,878 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 3: 'von 17 800 Euro bis 69 878 Euro'. The last euro of the second progressive zone; the 42 pct. zone begins at 69.879.

Value: 173.1 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 3: '(173,10 * z + 2 397) * z + 1 034,87'. The quadratic coefficient of the upper progressive zone.

Value: 2,397 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 3, the linear coefficient. In ten-thousandths it is the marginal rate at the bottom of the zone, about 23,97 pct.

Value: 1,034.87 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 3, the constant. It is the tax already accumulated by the top of zone two, so the two zones meet without a step; omitting it understates every tax in the zone by 1.034,87 euro.

Value: 277,825 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 4: 'von 69 879 Euro bis 277 825 Euro'. The last euro before the Reichensteuer.

Value: 0.42 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 4: '0,42 * x - 11 135,63'. The first zone that is genuinely linear, and the only place a 'rate' is the right word.

Value: 11,135.63 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 4. The statute charges 42 pct. of the WHOLE taxable income and subtracts this constant, rather than 42 pct. of a slice; the two are the same thing written differently, and only the statute's own form is used here.

Value: 0.45 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 5: 'von 277 826 Euro an: 0,45 * x - 19 470,38'. The Reichensteuersatz.

Value: 19,470.38 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 2 Nr. 5, the constant of the top zone.

Value: 10,000 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 3 and 4: 'Die Groesse y ist ein ZEHNTAUSENDSTEL des den Grundfreibetrag uebersteigenden Teils' and the same for z over 17.799. The scale the two quadratics are written in, and the reason their coefficients look like 914,51 rather than 0,0000091451.

Value: 1,000,000 · Effective from 1 January 2026

Ten to the sixth. The PAP 2026 computes y and z as 'divide(ZAHL10000, 6, BigDecimal.ROUND_DOWN)' - six decimal places, truncated - in UPTAB26, and the statute is silent on it. The BMF publishes the pseudocode precisely because 'die Vorschriften zum Umgang mit Dezimalstellen oft Spielraum fuer unterschiedliche Interpretationen' lassen. Carrying full precision instead moves the tax by up to a euro.

Value: 1,230 · Effective from 1 January 2026

Section 9a Satz 1 Nr. 1 Buchstabe a: 'ein Arbeitnehmer-Pauschbetrag von 1 230 Euro', and Satz 2 caps it at the income itself. Section 39b Abs. 2 Satz 5 Nr. 1 subtracts it in tax classes I to V. Anyone with real Werbungskosten above it deducts those instead, on their return, and this engine does not model that.

Value: 36 · Effective from 1 January 2026

Section 10c Satz 1: a Sonderausgaben-Pauschbetrag of 36 euro, subtracted by section 39b Abs. 2 Satz 5 Nr. 2 in tax classes I to V. Doubled on joint assessment, which is not modelled.

Value: 1,900 · Effective from 1 January 2026

Section 39b Abs. 2 Satz 5 Nr. 3 Buchstabe e: the unemployment-insurance part 'ist jedoch nur anzusetzen, soweit er zusammen mit den Teilbetraegen nach den Buchstaben b bis d einen Betrag in Hoehe von 1 900 Euro nicht uebersteigt'. It caps the ALV-plus-health branch and NOT the pension part, and the branch is only ever taken if it produces the larger deduction.

Value: 69,750 · Effective from 1 January 2026

GKV-Spitzenverband, Rechengroessen und Grenzwerte im Versicherungs- und Beitragsrecht fuer das Jahr 2026: 'Kranken- und Pflegeversicherung - jaehrlich 69.750,00'. Agrees exactly with BBGKVPV in the BMF's Programmablaufplan 2026 - two federal publishers, two purposes, the same number.

Value: 101,400 · Effective from 1 January 2026

Same factsheet: 'allgemeine Rentenversicherung - jaehrlich 101.400,00' and 'Arbeitslosenversicherung - jaehrlich 101.400,00'. Section 341 Abs. 4 SGB III makes them the same figure by law. Agrees exactly with BBGRVALV in the PAP 2026.

Value: 0.186 · Effective from 1 January 2026

Deutsche Rentenversicherung, Werte der Rentenversicherung: 'Rentenversicherung: 18,6 Prozent', unchanged since 1 January 2018. Section 168 Abs. 1 Nr. 1 SGB VI splits it 'je zur Haelfte' between the insured and the employer, so the employee pays 9,3 pct. - which is also the RVSATZAN of the PAP.

Value: 0.026 · Effective from 1 January 2026

Section 341 Abs. 2 SGB III: 'Der Beitragssatz betraegt 2,6 Prozent.' Section 346 Abs. 1 splits it in half, so the employee pays 1,3 pct. - the AVSATZAN of the PAP.

Value: 0.146 · Effective from 1 January 2026

Section 241 SGB V: 'Der allgemeine Beitragssatz betraegt 14,6 Prozent'. Section 249 Abs. 1 splits it in half. This is what is actually DEDUCTED; the Vorsorgepauschale uses the reduced rate instead, which is the single most confusable pair of numbers in German payroll.

Value: 0.14 · Effective from 1 January 2026

Section 243 Satz 3 SGB V: 'Der ermaessigte Beitragssatz betraegt 14,0 Prozent'. It reaches an ordinary employee only through section 39b Abs. 2 Satz 5 Nr. 3 Buchstabe b, which builds the health part of the Vorsorgepauschale from it. Half of it is the 0,07 in the PAP's KVSATZAN.

Value: 0.029 · Effective from 1 January 2026

GKV-Spitzenverband: the durchschnittlicher Zusatzbeitragssatz 'stieg ... auf 2,5 Prozent im Jahr 2025 und 2,9 Prozent im Jahr 2026'. The only figure in this spec with no statutory value at all: section 242a Abs. 2 SGB V has the Bundesgesundheitsministerium SET it each 1 November in the Bundesanzeiger. Split in half between employer and employee since 1 January 2019. A real Krankenkasse's own rate differs, which is why the result declares the average.

Value: 0.036 · Effective from 1 January 2026

GKV-Spitzenverband: 'Zum 1. Januar 2025 wurde der Beitragssatz zur Pflegeversicherung um 0,2 Prozentpunkte angehoben auf 3,6 Prozent.' Section 55 Abs. 1 Satz 1 SGB XI still READS 3,4 pct. in the consolidated text because the increase was made by Rechtsverordnung under Abs. 1a rather than by amending the sentence - which is why the statute is not the source here. Split in half by section 58 Abs. 1, except in Saxony.

Value: 0.006 · Effective from 1 January 2026

Section 55 Abs. 3 Satz 1 SGB XI: the rate rises 'fuer Mitglieder nach Ablauf des Monats, in dem sie das 23. Lebensjahr vollendet haben, um einen Beitragszuschlag in Hoehe von 0,6 Beitragssatzpunkten'. Section 58 Abs. 1 Satz 3 makes the employee bear it ALONE. The standard case is childless and over 23, so it always applies here; a parent pays 0,6 points less and from the second child a further 0,25 each, and the engine models neither.

Value: 0.01 · Effective from 1 January 2026

Section 58 Abs. 3 Satz 1 SGB XI: employees 'tragen die Beitraege in Hoehe von 1 vom Hundert allein, wenn der Beschaeftigungsort in einem Land liegt, in dem die am 31. Dezember 1993 bestehende Anzahl der gesetzlichen landesweiten Feiertage nicht um einen Feiertag ... vermindert worden ist.' Saxony is the only such Land - it kept Buss- und Bettag. So the employee there pays 1,0 plus half of the remaining 2,6, which is 2,3 pct., and the employer 1,3. That is the PVSATZAN of 0,023 the PAP uses when PVS = 1.

Value: 0.055 · Effective from 1 January 2026

Section 4 Satz 1 SolZG 1995: 'Der Solidaritaetszuschlag betraegt 5,5 Prozent der Bemessungsgrundlage.' The base is the Lohnsteuer, not the income.

Value: 20,350 · Effective from 1 January 2026

Section 3 Abs. 3 Satz 1 Nr. 2 SolZG 1995: nothing is charged unless the Lohnsteuer exceeds 20.350 euro (40.700 on the splitting tariff, which is not modelled). It is a Freigrenze and not a Freibetrag: once passed, the 5,5 pct. is charged on the WHOLE Lohnsteuer, which is why Satz 2 of section 4 exists. SOLZFREI in the PAP.

Value: 0.119 · Effective from 1 January 2026

Section 4 Satz 2 SolZG 1995: the Zuschlag 'betraegt nicht mehr als 11,9 Prozent des Unterschiedsbetrages zwischen der Bemessungsgrundlage ... und der ... massgebenden Freigrenze.' The Milderungszone - a taper, not a cliff. It binds from a Lohnsteuer of 20.350 euro up to about 23.902 euro, above which the flat 5,5 pct. is the smaller of the two. Satz 3 drops fractions of a cent.

Value: 0.08 · Effective from 1 January 2026

Section 3 Nr. 63 Satz 1 EStG: employer contributions to a Pensionsfonds, Pensionskasse or Direktversicherung are tax free 'soweit die Beitraege im Kalenderjahr 8 Prozent der Beitragsbemessungsgrenze in der allgemeinen Rentenversicherung nicht uebersteigen' - 8.112 euro in 2026. Salary converted under section 1 Abs. 2 Nr. 3 BetrAVG becomes such an employer contribution, which is how Entgeltumwandlung reaches this rule.

Value: 0.04 · Effective from 1 January 2026

Section 1 Abs. 1 Satz 1 Nr. 9 SvEV: the same contributions are outside the social-insurance base only 'bis zur Hoehe von insgesamt 4 Prozent der Beitragsbemessungsgrenze in der allgemeinen Rentenversicherung' - 4.056 euro in 2026 - and the sentence says expressly that this covers amounts 'die aus einer Entgeltumwandlung stammen'. HALF the tax-free limit, which is the trap: between 4 and 8 pct. a contribution saves tax and still pays full contributions.

Value: 1 · Effective from 1 January 2026

Section 32a Abs. 1 Satz 1 rounds the zu versteuerndes Einkommen DOWN to a whole euro before the tariff reads it, and Satz 6 rounds the resulting Steuerbetrag DOWN to a whole euro. Both are 'abgerundet' - always downwards, never half-up, which is the opposite of the Polish and Swedish rules.

Value: 0.01 · Effective from 1 January 2026

Section 4 Satz 3 SolZG 1995: 'Bruchteile eines Cents bleiben ausser Ansatz', and the PAP applies the same setScale(2, ROUND_DOWN) to every part of the Vorsorgepauschale before it is summed. Truncation to the cent, not rounding to it.

Value: 0 · Effective from 1 January 2026

Standard rate band, single with no qualifying child, starts at the first euro. Budget 2026: '44.000 @ 20 pct., balance @ 40 pct.'

Value: 0.2 · Effective from 1 January 2026

Standard rate of income tax, 20 pct. No change for 2026.

Value: 44,000 · Effective from 1 January 2026

Standard rate cut-off point, single or widowed without qualifying child: 44.000 EUR. Unchanged from 2025.

Value: 0.4 · Effective from 1 January 2026

Higher rate of income tax, 40 pct., on the balance above the cut-off.

Value: 2,000 · Effective from 1 January 2026

Personal Tax Credit, single person: 2.000 EUR. Non-refundable, offsets income tax only. No change for 2026.

Value: 2,000 · Effective from 1 January 2026

Employee (PAYE) Tax Credit: 2.000 EUR. Non-refundable. Statutorily the lesser of this and 20 pct. of employment income; the cap binds only below 10.000 EUR, outside the declared coverage.

Value: 0 · Effective from 1 January 2026

USC band 1 starts at the first euro: 'First 12.012' at 0,5 pct.

Value: 0.005 · Effective from 1 January 2026

USC 0,5 pct. on the first 12.012 EUR.

Value: 12,012 · Effective from 1 January 2026

USC band 2 from 12.012,01. Budget 2026 table: 'Income from 12.012,01 to 28.700,00' at 2 pct.

Value: 0.02 · Effective from 1 January 2026

USC 2 pct. on the next 16.688 EUR.

Value: 28,700 · Effective from 1 January 2026

USC band 3 from 28.700,01. Widened from 27.382 in 2025 — the one USC change for 2026.

Value: 0.03 · Effective from 1 January 2026

USC 3 pct. on the next 41.344 EUR.

Value: 70,044 · Effective from 1 January 2026

USC band 4: income above 70.044,00.

Value: 0.08 · Effective from 1 January 2026

USC 8 pct. on the balance.

Value: 13,000 · Effective from 1 January 2026

Where total income for the year does not exceed 13.000 EUR, no USC is charged at all. Above it USC applies to the full amount, not only the excess.

Value: 0.042 · Effective from 1 January 2026

Class A employee PRSI, 4,20 pct. of gross weekly earnings, until 30 September 2026. SW 14: 'Class A employee PRSI is calculated at 4.2% until 30 September 2026'.

Value: 0.0435 · Effective from 1 January 2026

Class A employee PRSI from 1 October 2026: 4,35 pct. The rate steps mid-year, so neither published figure is the year's rate.

Value: 0.2520547945205479 · Effective from 1 January 2026

92 of 365 days: 1 October to 31 December 2026 inclusive, the part of the year charged at the October rate. Derived from the effective dates in SW 14, not itself published; carried as a parameter so the calculator holds no numeric literal (decision 053).

Value: 0.015 · Effective from 1 January 2026

My Future Fund employee contribution. Employer Handbook contribution table: '2026-2028 | Employee 1.5% | Employer 1.5% | State 0.5%'. Live from the first pay date on or after 1 January 2026.

Value: 0.015 · Effective from 1 January 2026

Matching employer contribution, 1,5 pct. for 2026-2028, from the same Employer Handbook table. It steps to 3 pct. in 2029.

Value: 0.005 · Effective from 1 January 2026

State top-up, 0,5 pct. for 2026-2028, from the same table. Equivalently 1 EUR for every 3 the employee saves.

Value: 80,000 · Effective from 1 January 2026

Automatic Enrolment Retirement Savings System Act 2024, s.53: contributions cease once total gross pay in the financial year 'exceeds 80,000'.

Value: 20,000 · Effective from 1 January 2026

Act 2024, s.51(3)(a): 'where the pay reference period is a year, 20.000'. Enrolment also requires the person to be 'aged at least 23 years and under 60 years' (s.51(2)(a)), which the engine cannot know — hence the flag.

Value: 0.3 · Effective from 1 January 2026

SARP relieves 30 pct. of (A - B) from income tax. s.825C(2B)(a) TCA 1997, formula '(A-B) x 30 per cent' as originally enacted by Finance Act 2012 s.14 and unamended since.

Value: 125,000 · Effective from 1 January 2026

'B' for a relevant employee arriving in 2026: Finance Act 2025 s.23(b)(ii), 'in any of the tax years 2026 to 2030, EUR 125.000'. It was 75.000 before 2023 and 100.000 for 2023-2025.

Value: 1,000,000 · Effective from 1 January 2026

'A' is capped at 1.000.000 EUR. Introduced by Finance Act 2018 s.15 and extended to 'the tax year 2019 and subsequent tax years' by Finance Act 2019 s.9; Finance Act 2025 left it untouched, so it applies in 2026.

Value: 125,000 · Effective from 1 January 2026

Finance Act 2025 s.23(a), new s.825C(2AB)(d): the employee must be entitled to income of 'not less than the annualised equivalent of EUR 125.000', excluding bonuses, commission, benefits in kind and share-based remuneration.

Value: 0 · Effective from 1 January 2026

Escala general estatal. art. 63.1.1 LIRPF: band 1 begins at 0 EUR.

Value: 0.095 · Effective from 1 January 2026

Escala general estatal, art, 63,1,1 LIRPF: band 1 is taxed at 9,5 pct,

Value: 12,450 · Effective from 1 January 2026

Escala general estatal. art. 63.1.1 LIRPF: band 2 begins at 12.450 EUR.

Value: 0.12 · Effective from 1 January 2026

Escala general estatal, art, 63,1,1 LIRPF: band 2 is taxed at 12 pct,

Value: 20,200 · Effective from 1 January 2026

Escala general estatal. art. 63.1.1 LIRPF: band 3 begins at 20.200 EUR.

Value: 0.15 · Effective from 1 January 2026

Escala general estatal, art, 63,1,1 LIRPF: band 3 is taxed at 15 pct,

Value: 35,200 · Effective from 1 January 2026

Escala general estatal. art. 63.1.1 LIRPF: band 4 begins at 35.200 EUR.

Value: 0.185 · Effective from 1 January 2026

Escala general estatal, art, 63,1,1 LIRPF: band 4 is taxed at 18,5 pct,

Value: 60,000 · Effective from 1 January 2026

Escala general estatal. art. 63.1.1 LIRPF: band 5 begins at 60.000 EUR.

Value: 0.225 · Effective from 1 January 2026

Escala general estatal, art, 63,1,1 LIRPF: band 5 is taxed at 22,5 pct,

Value: 300,000 · Effective from 1 January 2026

Escala general estatal. art. 63.1.1 LIRPF: band 6 begins at 300.000 EUR.

Value: 0.245 · Effective from 1 January 2026

Escala general estatal, art, 63,1,1 LIRPF: band 6 is taxed at 24,5 pct,

Value: 6 · Effective from 1 January 2026

How many bands the state scale has. Read by the calculator so the band list is data, not a literal.

Value: 5,550 · Effective from 1 January 2026

Minimo del contribuyente, art. 57.1 LIRPF: 'El minimo del contribuyente sera, con caracter general, de 5.550 euros anuales.' Applied under art. 63.1.2 as a second pass of the scale, NOT as a deduction from the base.

Value: 2,000 · Effective from 1 January 2026

Art. 19.2.f LIRPF: 'En concepto de otros gastos distintos de los anteriores, 2.000 euros anuales.' Deducted from rendimiento integro alongside the employee's social security.

Value: 19,747.5 · Effective from 1 January 2026

Art. 20 LIRPF: the reduccion por obtencion de rendimientos del trabajo applies only below a rendimiento neto of 19.747,5 EUR.

Value: 14,852 · Effective from 1 January 2026

Art. 20.a LIRPF: at or below 14.852 EUR the full reduction applies.

Value: 7,302 · Effective from 1 January 2026

Art. 20.a LIRPF: 7.302 euros anuales.

Value: 17,673.52 · Effective from 1 January 2026

Art. 20.b LIRPF: the first taper runs to 17.673,52 EUR.

Value: 1.75 · Effective from 1 January 2026

Art. 20.b LIRPF: 7.302 less 1,75 times the excess over 14.852.

Value: 2,364.34 · Effective from 1 January 2026

Art. 20.c LIRPF: 2.364,34 euros, the base of the second taper.

Value: 1.14 · Effective from 1 January 2026

Art. 20.c LIRPF: 2.364,34 less 1,14 times the excess over 17.673,52.

Value: 0.047 · Effective from 1 January 2026

Orden PJC/297/2026, art. 4.a: contingencias comunes 28,30 pct. total, of which 4,70 pct. a cargo de la persona trabajadora.

Value: 0.0155 · Effective from 1 January 2026

Orden PJC/297/2026, art. 33.2.a.1: desempleo, contratacion indefinida, 7,05 pct. total, of which 1,55 pct. employee. Fixed-term contracts pay 1,60 pct. and are not modelled.

Value: 0.001 · Effective from 1 January 2026

Orden PJC/297/2026, art. 33.2.c: formacion profesional 0,70 pct. total, of which 0,10 pct. employee.

Value: 0.0015 · Effective from 1 January 2026

Orden PJC/297/2026, art. 16: mecanismo de equidad intergeneracional 0,90 pct. total, of which 0,15 pct. employee.

Value: 5,101.2 · Effective from 1 January 2026

Orden PJC/297/2026, art. 2.1: tope maximo de la base de cotizacion, 5.101,20 EUR mensuales, desde el 1 de enero de 2026.

Value: 12 · Effective from 1 January 2026

The cotizacion base is monthly and the engine is annual, so the monthly cap is annualised over twelve. Extra payments are prorated into the monthly base, so twelve is correct whether the salary is paid in 12 or 14 instalments.

Value: 0 · Effective from 1 January 2026

Art. 93.2.e).1 LIRPF: the impatriate scale starts at the first euro. 'Hasta 600.000 euros: 24'.

Value: 0.24 · Effective from 1 January 2026

Art. 93.2.e).1 LIRPF: 24 pct. on base liquidable up to 600.000 EUR. Unchanged since 1 January 2021 (art. 61 Ley 11/2020).

Value: 600,000 · Effective from 1 January 2026

Art. 93.2.e).1 LIRPF: 'Desde 600.000,01 euros en adelante'.

Value: 0.47 · Effective from 1 January 2026

Art. 93.2.e).1 LIRPF: 47 pct. above 600.000 EUR.

Value: 2 · Effective from 1 January 2026

How many bands the impatriate scale has. Read by the calculator so the band list is data.

Value: 0.23 · Effective from 1 January 2026

First scaglione. AdE: "fino a 28.000 euro: 23%", imposta dovuta "23% sull'intero importo". Unchanged by the legge di bilancio 2026.

Value: 28,000 · Effective from 1 January 2026

Top of the first scaglione. The 25 pct. second rate that used to sit between 15.000 and 28.000 was abolished for 2025 and has not returned.

Value: 0.33 · Effective from 1 January 2026

SECOND RATE, AND IT CHANGED FOR 2026. Art. 1, comma 3, legge 30 dicembre 2025, n. 199 replaces "35 per cento" with "33 per cento" in art. 11, comma 1, lettera b) TUIR. AdE says so in as many words: "la legge di Bilancio 2026 ha ridotto la seconda aliquota dell'Irpef dal 35 al 33 per cento". A 2025 source gives 35 and is wrong for this year.

Value: 50,000 · Effective from 1 January 2026

Top of the second scaglione, unchanged. The cumulative tax at this point is 6.440 + 22.000 x 33 pct. = 13.700, which is the figure AdE publishes for the third row: "13.700 euro (non piu 14.140) + il 43% sul reddito eccedente i 50.000 euro". That the two agree is the check that the rate change and the cumulative were read consistently.

Value: 0.43 · Effective from 1 January 2026

Third scaglione: "oltre 50.000 euro: 43%".

Value: 15,000 · Effective from 1 January 2026

Tabella 6, first row: "non superiore a euro 15.000". Reddito complessivo, net of the abitazione principale — which for a salary-only case is the whole of it.

Value: 1,955 · Effective from 1 January 2026

Tabella 6: 1.955 euro. The 730/2026 istruzioni confirm the legge di bilancio 2025 raise from 1.880 and the 2026 istruzioni still carry it, which is why a 2025 circolare is a safe source for this number and not for the second IRPEF rate.

Value: 690 · Effective from 1 January 2026

Tabella 6 note (3): the detrazione "non puo essere inferiore a 690 euro per i rapporti di lavoro a tempo indeterminato e a 1.380 euro per i rapporti a tempo determinato". On a full-year permanent contract the formula never falls this low, so the floor is declared and read but never binds; it is here so that the day employmentTypes grows, the rule is already sourced.

Value: 28,000 · Effective from 1 January 2026

Tabella 6, second row: "compreso tra euro 15.001 e 28.000".

Value: 1,910 · Effective from 1 January 2026

Tabella 6: the flat part of the second row, "1.910 + 1.190 x (28.000 - reddito complessivo) / 13.000", and also the whole of the third row's numerator.

Value: 1,190 · Effective from 1 January 2026

Tabella 6: the tapering part of the second row. It is withdrawn across 13.000 euro of income, which is 28.000 - 15.000 and is written as a literal denominator in the table.

Value: 50,000 · Effective from 1 January 2026

Tabella 6, third row: "compreso tra euro 28.001 e 50.000", above which the detrazione is 0. The taper runs across 22.000 euro, which is 50.000 - 28.000.

Value: 65 · Effective from 1 January 2026

Tabella 6 note (4): "La detrazione spettante e aumentata di un importo pari a 65 euro, se il reddito complessivo e compreso tra 25.001 euro e 35.000 euro". A flat 65 euro bump sitting on top of the taper, easy to miss and worth 65 euro of net to a large slice of Italian salaries.

Value: 25,001 · Effective from 1 January 2026

Lower bound of the 65 euro uplift, inclusive, from Tabella 6 note (4).

Value: 35,000 · Effective from 1 January 2026

Upper bound of the 65 euro uplift, inclusive. It is a CLIFF: 35.000 euro of reddito complessivo carries the 65 euro, 35.001 does not, and nothing tapers it away.

Value: 20,000 · Effective from 1 January 2026

The somma is for employees "che hanno un reddito complessivo non superiore a 20.000 euro". Above it the ulteriore detrazione takes over, so the two together cover 0 to 40.000 with no gap.

Value: 8,500 · Effective from 1 January 2026

"7,1 per cento, se il reddito di lavoro dipendente non e superiore a 8.500 euro".

Value: 0.071 · Effective from 1 January 2026

The first band's percentage. Note it is applied to the REDDITO DI LAVORO DIPENDENTE while the 20.000 euro gate is on the reddito complessivo; the two are the same figure only because this engine models salary as the sole income.

Value: 15,000 · Effective from 1 January 2026

"5,3 per cento, se il reddito di lavoro dipendente e superiore a 8.500 euro ma non a 15.000 euro".

Value: 0.053 · Effective from 1 January 2026

The second band's percentage.

Value: 0.048 · Effective from 1 January 2026

"4,8 per cento, se il reddito di lavoro dipendente e superiore a 15.000 euro". No upper bound is put on the employment income here; the 20.000 euro gate on reddito complessivo is what ends it.

Value: 1,000 · Effective from 1 January 2026

1.000 euro of extra detrazione for employees with reddito complessivo above 20.000 and not above 32.000, introduced by the legge di bilancio 2025 and carried into 2026.

Value: 32,000 · Effective from 1 January 2026

The ulteriore detrazione is a flat 1.000 euro up to here.

Value: 40,000 · Effective from 1 January 2026

Above 32.000 it is 1.000 x (40.000 - reddito complessivo) / 8.000, reaching zero exactly at 40.000. A taper, not a cliff: the two ends meet.

Value: 0.0919 · Effective from 1 January 2026

The employee's share of the IVS pension contribution. INPS lists the contributi a carico del lavoratore as "9,19% (IVS) o diversa aliquota dovuta a fondi pensionistici". Corroborated by INPS circolare 6/2026, which says the 1 pct. aliquota aggiuntiva is due only where the employee's own rate is "inferiore al 10%" - which 9,19 is and the 8,84 quoted for other funds also is, so the corroboration is directional rather than decisive. This is the oldest source in this spec and the reason the country is on published-rates. The URL is the servizi2 host: www.inps.it/bussola redirects here, and spec:sources reported it MOVED, so the canonical target is cited rather than the redirect.

Value: 0.01 · Effective from 1 January 2026

Art. 3-ter d.l. 384/1992, conv. l. 438/1992: "un'aliquota aggiuntiva a carico del lavoratore, nella misura di un punto percentuale, sulle quote eccedenti il limite della prima fascia di retribuzione pensionabile".

Value: 56,224 · Effective from 1 January 2026

INPS circolare 6/2026 par. 5: "la prima fascia di retribuzione pensionabile e stata determinata, per l'anno 2026, in 56.224,00 euro". The circolare adds that the contribution follows the criterio della mensilizzazione - it is applied month by month against 4.685,00 euro, not once against the annual figure. This engine applies it annually, which is exact for level pay across twelve months and is declared in notVerified.

Value: 122,295 · Effective from 1 January 2026

INPS circolare 6/2026 par. 6: the massimale annuo della base contributiva e pensionabile of art. 2 c. 18 l. 335/1995 is "pari, per l'anno 2026, a 122.295,40 euro, che arrotondato all'unita di euro e pari a 122.295,00 euro". It applies only to workers first insured on or after 1 January 1996. The same paragraph says "Il massimale opera anche ai fini dell'aliquota aggiuntiva dell'1%", so BOTH contributions stop here - a second kink in the wedge, and the reason a high Italian salary is flatter than it looks.

Value: 0.5 · Effective from 1 January 2026

Employment income "concorre alla formazione del reddito complessivo limitatamente al 50 per cento del loro ammontare". Quoted from art. 225 of the testo unico (d.lgs. 117/2026), which restates art. 5 d.lgs. 209/2023 verbatim and cites it in its own rubric; the testo unico itself applies only from 1 January 2027, so for THIS year the operative text is art. 5. The reduction to 40 per cento with a minor child is not modelled - this engine's household is single with no dependants.

Value: 600,000 · Effective from 1 January 2026

"entro il limite annuo di euro 600.000". The cap is on the income that gets the treatment, not on eligibility: the first 600.000 is halved and anything above it is taxed in full. It applies to redditi di lavoro dipendente and not only to self-employment, which the statute makes explicit by listing all three income types before the limit.

Value: 5,164.57 · Effective from 1 January 2026

730/2026 istruzioni, rigo E27: contributions to forme pensionistiche complementari "sono deducibili dal reddito complessivo per un importo complessivo non superiore a 5.164,57 euro". Anything above the ceiling is paid and simply leaves net pay, deducting nothing - the opposite of Poland, where a private pension contribution reduces no base at all.

Value: 10,000 · Effective from 1 January 2026

Tabella 6 note (2): "Se il risultato dei rapporti e maggiore di 0, lo stesso si assume nelle prime 4 cifre decimali". A statutory rounding rule INSIDE the taper, not a display choice: the ratio is truncated to four decimals before it multiplies. Stored as the scale the truncation multiplies by - 10.000 for four decimal places - because decision 053 leaves the calculator no literal to raise ten to. Sweden needed eighteen failing cases to find rules of exactly this shape; this one is published.

Value: 1 · Effective from 1 January 2026

"Gli importi da indicare nella dichiarazione devono essere arrotondati all'unita di euro per eccesso se la frazione decimale e uguale o superiore a cinquanta centesimi di euro oppure per difetto se inferiore a questo limite (ad esempio 65,50 diventa 66; 65,51 diventa 66; 65,49 diventa 65)". Round half up, to the euro.

Value: 11,600 · Effective from 1 January 2026

Bareme progressif applicable aux revenus de 2025, first row: "Jusqu'a 11 600 EUR: 0 %". Fixed by the loi de finances pour 2026, as the page says in as many words. The limits are per PART of quotient familial, which is why the bareme is applied to the quotient and not to the income.

Value: 29,579 · Effective from 1 January 2026

Second row: "De 11 601 EUR a 29 579 EUR: 11 %". The page's own worked example computes (29 579 - 11 600) x 11 % = 1 977,69, so the slice runs from the previous limit to this one and the published bounds are inclusive.

Value: 0.11 · Effective from 1 January 2026

Second row rate. The entry rate of the French bareme.

Value: 84,577 · Effective from 1 January 2026

Third row: "De 29 580 EUR a 84 577 EUR: 30 %".

Value: 0.3 · Effective from 1 January 2026

Third row rate. The jump from 11 pct. to 30 pct. is the largest single step in the French bareme and it lands at a very ordinary salary.

Value: 181,917 · Effective from 1 January 2026

Fourth row: "De 84 578 EUR a 181 917 EUR: 41 %".

Value: 0.41 · Effective from 1 January 2026

Fourth row rate.

Value: 0.45 · Effective from 1 January 2026

Fifth row: "Plus de 181 917 EUR: 45 %". The top rate; there is no further band.

Value: 0.1 · Effective from 1 January 2026

"La deduction forfaitaire de 10 % est automatiquement calculee sur votre salaire pour tenir compte des depenses professionnelles courantes liees a votre emploi." It is the default and needs no election, which is why the standard case uses it; frais reels are the alternative and are not modelled.

Value: 509 · Effective from 1 January 2026

"La deduction forfaitaire est au moins de 509 EUR pour chaque membre du foyer fiscal." It binds below a net imposable of 5.090 EUR and is capped at the income itself, so it cannot create a negative base.

Value: 14,555 · Effective from 1 January 2026

"Son maximum est de 14 555 EUR pour chaque membre du foyer." It binds above a net imposable of 145.550 EUR - a high salary, but well inside the range this product is asked about, and above it every extra euro is taxed in full.

Value: 1,982 · Effective from 1 January 2026

"Vous beneficiez d'une decote si le montant brut de votre impot sur le revenu ne depasse pas 1 982 EUR" for a single filer; 3 277 EUR for a couple, which is not modelled. The threshold is where the formula below reaches zero of its own accord - 897 / 0,4525 is 1 982,32 - so the decote tapers to nothing rather than stopping at a step.

Value: 897 · Effective from 1 January 2026

"La decote est egale a la difference entre 897 EUR et 45,25 % du montant de votre impot" for a single filer. The page's own worked example: an impot brut of 1 400 gives 897 - 633,50 = 263,50 of decote.

Value: 0.4525 · Effective from 1 January 2026

The 45,25 pct. taper. It is applied to the TAX, not to the income, so between the entry of the bareme and the threshold every extra euro of tax is worth only 54,75 centimes of extra charge - the decote raises the real marginal rate on income in that band rather than lowering it.

Value: 48,060 · Effective from 1 January 2026

Plafond annuel de la securite sociale for 2026: URSSAF's own model carries 4 005 EUR a month from 01/2026 (3 925 in 2025), and twelve months is 48 060 EUR. Almost every ceiling in French payroll is a multiple of it, which is why it is stored once and multiplied out.

Value: 0.069 · Effective from 1 January 2026

Assurance vieillesse plafonnee, part salariale: 6,90 pct. of the pay up to one PASS. (5,54 pct. in Mayotte, which is not modelled.)

Value: 0.004 · Effective from 1 January 2026

Assurance vieillesse deplafonnee, part salariale: 0,40 pct. with NO ceiling at all. The two vieillesse lines are different contributions on different bases and are emitted as one line here only because they fund the same pension.

Value: 0.0315 · Effective from 1 January 2026

Retraite complementaire AGIRC-ARRCO, part salariale on tranche 1 (0 to 1 PASS): 3,15 pct. It is 40 pct. of the 7,87 pct. total, the employer bearing 60 pct. This is a mandatory occupational pension, not a state one, and it accrues points to the individual.

Value: 0.0864 · Effective from 1 January 2026

Retraite complementaire, part salariale on tranche 2 (1 to 8 PASS): 8,64 pct. Nearly three times the tranche 1 rate, so the marginal wedge RISES at one PASS on this line while it falls on vieillesse plafonnee.

Value: 8 · Effective from 1 January 2026

Tranche 2 runs to eight times the PASS - 384 480 EUR in 2026 - and nothing is charged above it. It caps the retraite complementaire, the CEG and the CET alike.

Value: 0.0086 · Effective from 1 January 2026

Contribution d'equilibre general, part salariale on tranche 1: 0,86 pct. The CEG replaced the AGFF and GMP contributions in 2019 and funds the early-retirement arrangements.

Value: 0.0108 · Effective from 1 January 2026

Contribution d'equilibre general, part salariale on tranche 2: 1,08 pct., to eight PASS.

Value: 0.0014 · Effective from 1 January 2026

Contribution d'equilibre technique, part salariale: 0,14 pct. Charged on the WHOLE pay up to eight PASS, but only for someone whose pay exceeds one PASS - URSSAF's rule is "applicable si assiette > plafond de securite sociale". That is what makes it a cliff and not a tranche, and it is the declared cliff for this country.

Value: 0.9825 · Effective from 1 January 2026

CSG and CRDS are charged on 98,25 pct. of the pay, not on all of it - an abatement for professional expenses, distinct from the 10 pct. income-tax one. URSSAF's own bareme: 98,25 pct. up to four PASS, 100 pct. above.

Value: 4 · Effective from 1 January 2026

The 1,75 pct. abatement applies only to the part of the pay up to four PASS - 192 240 EUR in 2026. Above that the base is the pay itself, so the CSG rises faster there. It is the only ceiling in this spec that makes a contribution steeper rather than flatter.

Value: 0.068 · Effective from 1 January 2026

CSG deductible: 6,8 pct. of the abated base. This is the part that comes OFF the income-tax base, and separating it from the 2,4 pct. that does not is the single most consequential thing about the French chain.

Value: 0.024 · Effective from 1 January 2026

CSG non deductible: 2,4 pct. of the same abated base. It leaves net pay and does NOT reduce the income-tax base, so the taxpayer is taxed on money they never received. Poland's non-deductible health contribution is the same idea; France splits one contribution across both treatments, which Poland does not.

Value: 0.005 · Effective from 1 January 2026

Contribution au remboursement de la dette sociale: 0,5 pct. of the abated base, and entirely non-deductible. Together with the non-deductible CSG it is the whole gap between net pay and net imposable.

Value: 1 · Effective from 1 January 2026

The revenu net imposable and the impot are both expressed in whole euro on the avis and by the DGFiP's own simulator - 26 570,92 of base is reported as 26 571 and 1 646,81 of tax as 1 647. Rounded half-up at each step, which the corpus checks at both.

Value: 47,100 · Effective from 1 January 2026

Plafond annuel de la securite sociale for 2025: URSSAF's model carries 3 925 EUR a month for dates before 01/2026, and twelve months is 47 100 EUR. It is here for one reason only - the plafond d'epargne retraite is computed on the PREVIOUS year's PASS, not the current one, which is why the DGFiP's simulator reports a plafond of 4 710 EUR (ten per cent of 47 100) for revenus 2026.

Value: 0.1 · Effective from 1 January 2026

Plafond de deduction de l'epargne retraite: ten per cent of the professional income, with a floor of ten per cent of the PASS and a ceiling of ten per cent of eight PASS. A contribution to a plan d'epargne retraite comes off the net imposable within that plafond; anything above it is not deductible and simply leaves net pay.

Value: 8 · Effective from 1 January 2026

The income the ten per cent is computed on is itself capped at eight times the PASS, so the plafond stops growing above that.

Value: 250,000 · Effective from 1 January 2026

Contribution exceptionnelle sur les hauts revenus, art. 223 sexies CGI. "Vous devez la payer si ... votre revenu fiscal de reference (RFR) depasse 250 000 EUR si vous etes celibataire" - 500 000 for a couple, which is not modelled. Nothing is charged below it.

Value: 0.03 · Effective from 1 January 2026

"Entre 250 001 EUR et 500 000 EUR: 3 %" for a single person. Charged on the FRACTION in that band, not on the whole RFR, which is what makes it a surtax rather than a cliff.

Value: 500,000 · Effective from 1 January 2026

The top of the 3 pct. band for a single person.

Value: 0.04 · Effective from 1 January 2026

"Entre 500 001 EUR et 1 000 000 EUR: 4 %" and "Plus de 1 000 000 EUR: 4 %" - for a single person the two top bands carry the same rate, so one tier expresses both. A couple pays 3 pct. in the first of them, which is one more thing joint assessment would change.

Value: 0.013 · Effective from 1 January 2026

The regime local d'assurance maladie of Bas-Rhin, Haut-Rhin and Moselle: an extra employee health contribution of 1,30 pct. of the pay, with no ceiling, charged nowhere else in France. URSSAF's rule carries 1,3 pct. from 04/2022 (1,5 pct. before). The employee share of the assurance maladie was abolished everywhere else in 2018, so this is the ONLY maladie line an ordinary French employee can pay - and it is deductible from the income-tax base, which URSSAF's own net imposable confirms by falling by exactly the same amount.

Value: 12,570 · Effective from 6 April 2026

Personal Allowance, 2026 to 2027: 12.570 GBP. 'The Personal Allowance is the amount of income a person can get before they pay tax.' Reserved to the UK Parliament, so a Scottish taxpayer gets the same allowance.

Value: 100,000 · Effective from 6 April 2026

Income limit at which the Personal Allowance begins to be withdrawn: 100.000 GBP.

Value: 0.5 · Effective from 6 April 2026

The allowance falls by 1 GBP for every 2 GBP of income above the limit, i.e. by 50 pct. of the excess. It is exhausted at 125.140 GBP, which is why the additional-rate limit sits exactly there.

Value: 0 · Effective from 6 April 2026

Basic rate applies from the first pound of TAXABLE income, i.e. after the Personal Allowance. England, Wales and Northern Ireland.

Value: 0.2 · Effective from 6 April 2026

Basic rate, 20 pct., on taxable income up to 37.700 GBP.

Value: 37,700 · Effective from 6 April 2026

Higher rate applies to taxable income above 37.700 GBP. gov.uk states it as '20 pct. on income up to 37.700', which is a taxable-income figure: 12.570 + 37.700 = 50.270, the higher-rate threshold.

Value: 0.4 · Effective from 6 April 2026

Higher rate, 40 pct.

Value: 125,140 · Effective from 6 April 2026

Additional rate applies to taxable income above 125.140 GBP. Taxable and total income coincide here because the Personal Allowance is fully tapered away by this point.

Value: 0.45 · Effective from 6 April 2026

Additional rate, 45 pct.

Value: 0 · Effective from 6 April 2026

Scottish starter rate applies from the first pound of income above the Personal Allowance. The Scottish Rate Resolution sets LIMITS on income above the allowance, not total-income thresholds.

Value: 0.19 · Effective from 6 April 2026

Starter rate: '19%, charged on income up to a limit of 3,967'.

Value: 3,967 · Effective from 6 April 2026

Starter rate limit, 3.967 GBP: the basic rate begins above it.

Value: 0.2 · Effective from 6 April 2026

Basic rate: '20%, charged on income above 3,967 and up to a limit of 16,956'.

Value: 16,956 · Effective from 6 April 2026

Basic rate limit, 16.956 GBP.

Value: 0.21 · Effective from 6 April 2026

Intermediate rate: '21%, charged on income above 16,956 and up to a limit of 31,092'.

Value: 31,092 · Effective from 6 April 2026

Intermediate rate limit, 31.092 GBP.

Value: 0.42 · Effective from 6 April 2026

Higher rate: '42%, charged on income above 31,092 and up to a limit of 62,430'.

Value: 62,430 · Effective from 6 April 2026

Higher rate limit, 62.430 GBP.

Value: 0.45 · Effective from 6 April 2026

Advanced rate: '45%, charged on income above 62,430 and up to a limit of 125,140'.

Value: 125,140 · Effective from 6 April 2026

Advanced rate limit, 125.140 GBP of TAXABLE income. Subtracting the allowance from gov.scot's published total-income table would give 137.710 and be wrong; see the year notes.

Value: 0.48 · Effective from 6 April 2026

Top rate: '48%, charged on income above 125,140'.

Value: 0 · Effective from 6 April 2026

Class 1 earnings below the primary threshold attract no employee contribution. Carried as the first tier's start so that every threshold in the schedule comes from the parameter file rather than from the code.

Value: 0 · Effective from 6 April 2026

The rate on earnings below the primary threshold: nil. Employees 'start paying National Insurance' only above it.

Value: 12,570 · Effective from 6 April 2026

Class 1 primary threshold, the ANNUAL figure: '12,570 per year'. Employees start paying National Insurance above it.

Value: 50,270 · Effective from 6 April 2026

Class 1 upper earnings limit, annual: '50,270 per year'.

Value: 0.08 · Effective from 6 April 2026

Employee Class 1 main rate, category A: 8 pct. of earnings between the primary threshold and the upper earnings limit.

Value: 0.02 · Effective from 6 April 2026

Employee Class 1 rate above the upper earnings limit, category A: 2 pct.

Value: 10,000 · Effective from 6 April 2026

Automatic enrolment earnings trigger for 2026/27, retained at 10.000 GBP: 'the existing threshold of 10,000 for the earnings trigger should be retained for 2026 to 2027'.

Value: 6,240 · Effective from 6 April 2026

Lower level of qualifying earnings, 2026/27: 6.240 GBP a year. Contributions are charged on the band above it, never on the whole salary.

Value: 50,270 · Effective from 6 April 2026

Upper level of qualifying earnings, 2026/27: 50.270 GBP a year, aligned with the NI upper earnings limit.

Value: 0.05 · Effective from 6 April 2026

Statutory minimum employee contribution on qualifying earnings: 'You pay: 5%'. Modelled as a net-pay arrangement, so the whole 5 pct. leaves gross pay and relief is automatic.

Value: 0.03 · Effective from 6 April 2026

Statutory minimum employer contribution on qualifying earnings: 'The minimum your employer pays: 3%'. The total statutory minimum is 8 pct.

Value: 26,900 · Effective from 6 April 2026

Student loan Plan 1 repayment threshold, 2026 to 2027: 26.900 GBP a year.

Value: 29,385 · Effective from 6 April 2026

Student loan Plan 2 repayment threshold, 2026 to 2027: 29.385 GBP a year.

Value: 33,795 · Effective from 6 April 2026

Student loan Plan 4 repayment threshold, 2026 to 2027: 33.795 GBP a year. Plan 4 is the Scottish plan, and is independent of where the person now lives.

Value: 25,000 · Effective from 6 April 2026

Student loan Plan 5 repayment threshold, 2026 to 2027: 25.000 GBP a year. Plan 5 covers English courses started on or after 1 August 2023.

Value: 0.09 · Effective from 6 April 2026

Deduction rate for Plans 1, 2, 4 and 5: 9 pct. of earnings above the plan's threshold.

Value: 21,000 · Effective from 6 April 2026

Postgraduate loan repayment threshold, 2026 to 2027: 21.000 GBP a year.

Value: 0.06 · Effective from 6 April 2026

Postgraduate loan deduction rate, 6 pct. Charged IN ADDITION to an undergraduate plan: an employee 'may be liable to repay a postgraduate loan at the same time as a student loan (Plan 1 or Plan 2 or Plan 4 or Plan 5)'.

Value: 0 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 3-1  no trinnskatt below trinn 1: the slice of personinntekt from 0 kr.

Value: 0 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 3-1, no trinnskatt below trinn 1: 0 pct. Skatteetaten's own table reads 'Inntekten mellom 226 101 - 318 300 kroner 1,7 %', which settles that each slice is taxed at its own rate rather than the rate applying to everything above the threshold.

Value: 226,100 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 3-1  trinn 1: the slice of personinntekt from 226 100 kr.

Value: 0.017 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 3-1, trinn 1: 1.7 pct. Skatteetaten's own table reads 'Inntekten mellom 226 101 - 318 300 kroner 1,7 %', which settles that each slice is taxed at its own rate rather than the rate applying to everything above the threshold.

Value: 318,300 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 3-1  trinn 2: the slice of personinntekt from 318 300 kr.

Value: 0.04 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 3-1, trinn 2: 4 pct. Skatteetaten's own table reads 'Inntekten mellom 226 101 - 318 300 kroner 1,7 %', which settles that each slice is taxed at its own rate rather than the rate applying to everything above the threshold.

Value: 725,050 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 3-1  trinn 3: the slice of personinntekt from 725 050 kr.

Value: 0.137 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 3-1, trinn 3: 13.7 pct. Skatteetaten's own table reads 'Inntekten mellom 226 101 - 318 300 kroner 1,7 %', which settles that each slice is taxed at its own rate rather than the rate applying to everything above the threshold.

Value: 980,100 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 3-1  trinn 4: the slice of personinntekt from 980 100 kr.

Value: 0.168 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 3-1, trinn 4: 16.8 pct. Skatteetaten's own table reads 'Inntekten mellom 226 101 - 318 300 kroner 1,7 %', which settles that each slice is taxed at its own rate rather than the rate applying to everything above the threshold.

Value: 1,467,200 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 3-1  trinn 5: the slice of personinntekt from 1 467 200 kr.

Value: 0.178 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 3-1, trinn 5: 17.8 pct. Skatteetaten's own table reads 'Inntekten mellom 226 101 - 318 300 kroner 1,7 %', which settles that each slice is taxed at its own rate rather than the rate applying to everything above the threshold.

Value: 6 · Effective from 1 January 2026

How many trinn the scale has, so the band list is data and the calculator holds no numeric literal.

Value: 0.22 · Effective from 1 January 2026

Skatt paa alminnelig inntekt, 22,0 pct. for persons: fellesskatt 8,25 + kommunal 11,35 + fylkeskommunal 2,40 (Stortingets skattevedtak 2026 par. 3-2 and 3-8). Troms og Finnmark tiltakssonen pays 18,5 pct. and is not modelled.

Value: 0.46 · Effective from 1 January 2026

Skatteloven par. 6-32 (1) a: 'Minstefradrag i lonnsinntekt [...] gis med 46 prosent av summen av slik inntekt.'

Value: 95,700 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 6-1: minstefradrag i lonnsinntekt 'skal ikke settes hoyere enn 95 700 kroner'. Skatteloven par. 6-32 (1) c leaves the ceiling to the Storting.

Value: 114,540 · Effective from 1 January 2026

Stortingets skattevedtak 2026 par. 6-3: 'Fradrag etter skatteloven par. 15-4 er 114 540 kroner i klasse 1.' It reduces alminnelig inntekt only.

Value: 0.076 · Effective from 1 January 2026

Stortingsvedtak om avgifter til folketrygden 2026 par. 7: 'Av lonnsinntekt [...] beregnes trygdeavgift med 7,6 pst.' Applies to ages 17 to 69.

Value: 99,650 · Effective from 1 January 2026

Folketrygdloven par. 23-3: 'Det skal ikke betales avgift naar inntekten er inntil 99 650 kroner.'

Value: 0.25 · Effective from 1 January 2026

Folketrygdloven par. 23-3: 'Avgiften maa ikke utgjore mer enn 25 prosent av den del av inntekten som overstiger 99 650 kroner.' A phase-in that binds only just above the lower limit.

Value: 8,342 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 1: upper limit of the bracket. Redaccao da Lei 73-A/2025 (Orcamento do Estado 2026).

Value: 0.125 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 1, coluna A (taxa normal): 12.5 pct.

Value: 0.125 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 1, coluna B (taxa media): 12.5 pct. Published rounded to three decimals, and the law applies THIS figure rather than a recomputed average — which is why the engine reproduces the published split method instead of a bracket schedule.

Value: 12,587 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 2: upper limit of the bracket. Redaccao da Lei 73-A/2025 (Orcamento do Estado 2026).

Value: 0.157 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 2, coluna A (taxa normal): 15.7 pct.

Value: 0.13579 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 2, coluna B (taxa media): 13.579 pct. Published rounded to three decimals, and the law applies THIS figure rather than a recomputed average — which is why the engine reproduces the published split method instead of a bracket schedule.

Value: 17,838 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 3: upper limit of the bracket. Redaccao da Lei 73-A/2025 (Orcamento do Estado 2026).

Value: 0.212 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 3, coluna A (taxa normal): 21.2 pct.

Value: 0.15823 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 3, coluna B (taxa media): 15.823 pct. Published rounded to three decimals, and the law applies THIS figure rather than a recomputed average — which is why the engine reproduces the published split method instead of a bracket schedule.

Value: 23,089 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 4: upper limit of the bracket. Redaccao da Lei 73-A/2025 (Orcamento do Estado 2026).

Value: 0.241 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 4, coluna A (taxa normal): 24.1 pct.

Value: 0.17705 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 4, coluna B (taxa media): 17.705 pct. Published rounded to three decimals, and the law applies THIS figure rather than a recomputed average — which is why the engine reproduces the published split method instead of a bracket schedule.

Value: 29,397 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 5: upper limit of the bracket. Redaccao da Lei 73-A/2025 (Orcamento do Estado 2026).

Value: 0.311 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 5, coluna A (taxa normal): 31.1 pct.

Value: 0.20579 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 5, coluna B (taxa media): 20.579 pct. Published rounded to three decimals, and the law applies THIS figure rather than a recomputed average — which is why the engine reproduces the published split method instead of a bracket schedule.

Value: 43,090 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 6: upper limit of the bracket. Redaccao da Lei 73-A/2025 (Orcamento do Estado 2026).

Value: 0.349 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 6, coluna A (taxa normal): 34.9 pct.

Value: 0.2513 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 6, coluna B (taxa media): 25.13 pct. Published rounded to three decimals, and the law applies THIS figure rather than a recomputed average — which is why the engine reproduces the published split method instead of a bracket schedule.

Value: 46,566 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 7: upper limit of the bracket. Redaccao da Lei 73-A/2025 (Orcamento do Estado 2026).

Value: 0.431 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 7, coluna A (taxa normal): 43.1 pct.

Value: 0.26472 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 7, coluna B (taxa media): 26.472 pct. Published rounded to three decimals, and the law applies THIS figure rather than a recomputed average — which is why the engine reproduces the published split method instead of a bracket schedule.

Value: 86,634 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 8: upper limit of the bracket. Redaccao da Lei 73-A/2025 (Orcamento do Estado 2026).

Value: 0.446 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 8, coluna A (taxa normal): 44.6 pct.

Value: 0.34856 · Effective from 1 January 2026

Art. 68 n.1 CIRS, escalao 8, coluna B (taxa media): 34.856 pct. Published rounded to three decimals, and the law applies THIS figure rather than a recomputed average — which is why the engine reproduces the published split method instead of a bracket schedule.

Value: 8 · Effective from 1 January 2026

How many escaloes carry a published taxa media. The ninth, above 86.634, has only a taxa normal and is reached as the 'escalao imediatamente superior'.

Value: 0.48 · Effective from 1 January 2026

Art. 68 n.1 CIRS, top escalao: 48 pct. on rendimento coletavel above 86.634 EUR. It has no coluna B because nothing is ever split at it.

Value: 537.13 · Effective from 1 January 2026

Indexante dos Apoios Sociais 2026. Portaria 480-A/2025/1 art. 2: 'O valor do IAS para o ano de 2026 e de 537,13 EUR.'

Value: 8.54 · Effective from 1 January 2026

Art. 25 n.1 a) CIRS: the deducao especifica for categoria A is '8,54 vezes o valor do IAS'. It replaced a fixed 4.104 EUR under Lei 45-A/2024, so any figure quoted as 4.104 is stale.

Value: 0.11 · Effective from 1 January 2026

Seguranca Social, taxa contributiva do trabalhador por conta de outrem: 11 pct. (employer 23,75, global 34,75), on the remuneracao iliquida. Art. 25 n.2 CIRS makes this the deducao especifica instead of the fixed amount whenever it is larger, which it is above about 41.700 EUR.

Value: 80,000 · Effective from 1 January 2026

Art. 68-A n.1 CIRS: the taxa adicional de solidariedade starts above 80.000 EUR of rendimento coletavel.

Value: 0.025 · Effective from 1 January 2026

Art. 68-A n.1 CIRS: 2,5 pct. between 80.000 and 250.000 EUR.

Value: 250,000 · Effective from 1 January 2026

Art. 68-A n.1 CIRS: the second threshold.

Value: 0.05 · Effective from 1 January 2026

Art. 68-A n.1 CIRS: 5 pct. above 250.000 EUR.

Value: 30.8 · Effective from 1 January 2026

Art. 70 n.4 a) CIRS: the abatement does not apply where gross income exceeds 2,2 x 14 x IAS per taxpayer. 2,2 x 14 = 30,8 multiples of the IAS, which at the 2026 IAS is 16.543,60 EUR. The engine uses this only to establish that the abatement is out of scope above it; the abatement formula itself is not modelled.

Value: 0.2 · Effective from 1 January 2026

Art. 58-A n.2 EBF: 'pode ser tributado, em sede de IRS, a taxa especial de 20 % sobre os rendimentos liquidos das categorias A e B'. Applies to NET income, i.e. after the art. 25 deducao especifica.

Value: 59,200 · Effective from 1 January 2026

Prisbasbelopp 2026. Forordning (2025:872) 1 par.: 'Prisbasbeloppet [...] ska vara 59 200 kronor [...] for ar 2026.' Nearly every Swedish threshold is a multiple of it.

Value: 83,400 · Effective from 1 January 2026

Inkomstbasbelopp 2026. Forordning (2025:1002): 'Inkomstbasbeloppet [...] ska vara 83 400 kronor for ar 2026.'

Value: 0.99 · Effective from 1 January 2026

IL 63:3, first breakpoint: 'overstiger inte 0,99 prisbasbelopp'.

Value: 2.72 · Effective from 1 January 2026

IL 63:3, second breakpoint: the 20 pct. build-up runs to 2,72 prisbasbelopp.

Value: 3.11 · Effective from 1 January 2026

IL 63:3, third breakpoint: the plateau ends at 3,11 prisbasbelopp.

Value: 7.88 · Effective from 1 January 2026

IL 63:3, fourth breakpoint: the 10 pct. taper runs to 7,88 prisbasbelopp.

Value: 0.423 · Effective from 1 January 2026

IL 63:3: the allowance is 0,423 prisbasbelopp at the bottom (25.041,60 kr in 2026, rounded up to 25.100).

Value: 0.77 · Effective from 1 January 2026

IL 63:3: it peaks at 0,77 prisbasbelopp (45.584 kr, rounded up to 45.600).

Value: 0.293 · Effective from 1 January 2026

IL 63:3: it settles at 0,293 prisbasbelopp for high incomes (17.345,60 kr, rounded up to 17.400).

Value: 0.2 · Effective from 1 January 2026

IL 63:3: 'okat med 20 procent av det belopp med vilket den faststallda forvarvsinkomsten overstiger 0,99 prisbasbelopp'.

Value: 0.1 · Effective from 1 January 2026

IL 63:3: 'minskat med 10 procent av det belopp med vilket den faststallda forvarvsinkomsten overstiger 3,11 prisbasbelopp'.

Value: 100 · Effective from 1 January 2026

IL 63:2: 'Avdraget ska avrundas uppat till helt hundratal kronor.' Rounding is a step of the law, not a display choice.

Value: 643,000 · Effective from 1 January 2026

Skiktgrans 2026, on BESKATTNINGSBAR forvarvsinkomst, i.e. after grundavdrag. Skatteverket: 'For inkomstaret 2026 ar skiktgransen 643 000 kronor.' The corresponding brytpunkt on gross is 660.400.

Value: 0.2 · Effective from 1 January 2026

IL 65:5: 'den statliga inkomstskatten pa beskattningsbara forvarvsinkomster 20 procent av den del [...] som overstiger en skiktgrans'.

Value: 0.91 · Effective from 1 January 2026

IL 67:7 (Lag 2025:1376), first band ends at 0,91 prisbasbelopp.

Value: 3.24 · Effective from 1 January 2026

IL 67:7, second band ends at 3,24 prisbasbelopp.

Value: 8.08 · Effective from 1 January 2026

IL 67:7, third band ends at 8,08 prisbasbelopp.

Value: 0.3874 · Effective from 1 January 2026

IL 67:7: '38,74 procent av arbetsinkomsterna mellan 0,91 och 3,24 prisbasbelopp'.

Value: 0.251 · Effective from 1 January 2026

IL 67:7: '25,1 procent av arbetsinkomsterna mellan 3,24 och 8,08 prisbasbelopp'. RAISED from 19,9 pct. for 2026 by Lag (2025:1376), prop. 2025/26:32.

Value: 1.813 · Effective from 1 January 2026

IL 67:7: the third band starts from a base of 1,813 prisbasbelopp.

Value: 3.027 · Effective from 1 January 2026

IL 67:7: above 8,08 prisbasbelopp the base is a flat 3,027 prisbasbelopp. RAISED from 2,776 for 2026.

Value: 0.07 · Effective from 1 January 2026

Lag (1994:1744) 2 par.: 'betala allman pensionsavgift med 7 procent.' IL 67:4 then gives a skattereduktion of 100 pct. of it, so for an ordinary employee it is net-pay neutral.

Value: 8.07 · Effective from 1 January 2026

Lag (1994:1744) 3 par.: the base is capped at 8,07 inkomstbasbelopp, which is 673.038 kr in 2026 and a maximum avgift of 47.100 kr.

Value: 0.423 · Effective from 1 January 2026

Lag (1994:1744) 4 par.: no avgift where income is under 42,3 pct. of prisbasbeloppet.

Value: 100 · Effective from 1 January 2026

Lag (1994:1744) 3 §: "Avgiften avrundas till narmast hela hundratal kronor. Avgift som slutar pa 50 kronor avrundas till narmast lagre hundratal kronor." The second sentence is the reason this is rounded HALF-DOWN rather than with the usual half-away-from-zero: an avgift of exactly 32.650 kr is 32.600, not 32.700.

Value: 0.01 · Effective from 1 January 2026

Public service-avgift: 1 pct. of beskattningsbar forvarvsinkomst. It is a real deduction from net pay and appears in Skatteverket's own worked examples.

Value: 0.0142 · Effective from 1 January 2026

The public service-avgift is capped at 1 pct. of 1,42 inkomstbasbelopp, i.e. 1.184 kr in 2026. Carried as the fraction of IBB so the cap follows the index.

Value: 0.0075 · Effective from 1 January 2026

Skattereduktion for forvarvsinkomst: 0,75 pct. of beskattningsbar forvarvsinkomst above the floor, per SKV 433.

Value: 40,000 · Effective from 1 January 2026

The reduction applies to beskattningsbar forvarvsinkomst above 40.000 kr.

Value: 1,500 · Effective from 1 January 2026

Capped at 1.500 kr per SKV 433.

Value: 0.00292 · Effective from 1 January 2026

Begravningsavgift, paid by everyone folkbokford in Sweden regardless of church membership. Skatteverket: 0,292 pct. in every kommun except Stockholm (0,070) and Tranas (0,285), where the kommun rather than Svenska kyrkan runs the burial service. Those two carry an override in the locality table.

Value: 100 · Effective from 1 January 2026

IL 1 kap. 5 §: "Det aterstaende beloppet avrundas nedat till helt hundratal kronor och ar den faststallda forvarvsinkomsten." Every later step reads the rounded figure, so this moves grundavdrag, both taxes and the pension base at once.

Value: 100 · Effective from 1 January 2026

IL 67 kap. 6 §: "Arbetsinkomsterna ska minskas med allmanna avdrag ... samt avrundas nedat till helt hundratal kronor." A rule of its own, on its own base, and not the same sentence as the faststallda forvarvsinkomsten in 1 kap. 5 §.

Value: 100 · Effective from 1 January 2026

Lag (1994:1744) 3 § first paragraph: "Inkomst av anstallning och inkomst av annat forvarvsarbete ska darvid var for sig avrundas till narmast lagre hundratal kronor." The income is rounded down before the 7 pct., which is not the same as rounding the resulting avgift.

Value: 0.12 · Effective from 1 January 2026

Art. 27 ust. 1, first row of the skala podatkowa: "do 120 000 - 12% minus kwota zmniejszajaca podatek 3600 zl".

Value: 120,000 · Effective from 1 January 2026

Art. 27 ust. 1: the first band runs "do 120 000" of the podstawa obliczenia podatku - the income base AFTER koszty uzyskania and AFTER employee ZUS, not the gross salary. A gross of 120 000 zl does not reach it.

Value: 0.32 · Effective from 1 January 2026

Art. 27 ust. 1, second row: "ponad 120 000 - 10 800 zl + 32% nadwyzki ponad 120 000 zl".

Value: 10,800 · Effective from 1 January 2026

Art. 27 ust. 1, same row. The kwota zmniejszajaca is ALREADY INSIDE this constant: 12% x 120 000 = 14 400, less 3 600, is 10 800. Subtracting the 3 600 again above the threshold is the single most likely way to be wrong about Polish tax.

Value: 3,600 · Effective from 1 January 2026

Art. 27 ust. 1 and 1c. A kwota ZMNIEJSZAJACA PODATEK - it comes off the TAX, not off the income. The 30 000 zl "kwota wolna" everyone quotes appears nowhere in art. 27; it is only the quotient 3600 / 0,12, and modelling it as a zero-rate band gives the right answer in the 12% band and the wrong one in the 32% band. Applied monthly at 1/12 = 300 zl where a PIT-2 has been filed (art. 31b ust. 1), which the standard case assumes.

Value: 0.0976 · Effective from 1 January 2026

Rate: art. 22 ust. 1 pkt 1, "19,52% podstawy wymiaru - na ubezpieczenie emerytalne". Split: art. 16 ust. 1, financed "w rownych czesciach" by the insured and the payer, so 9,76% each. Compulsory for an employee: art. 6 ust. 1 pkt 1.

Value: 0.015 · Effective from 1 January 2026

Art. 16 ust. 1b: "finansuja z wlasnych srodkow, w wysokosci 1,5% podstawy wymiaru ubezpieczeni i w wysokosci 6,5% podstawy wymiaru platnicy skladek." The total is 8,00% (art. 22 ust. 1 pkt 2) but the split is NOT even, unlike emerytalna.

Value: 0.0245 · Effective from 1 January 2026

Rate: art. 22 ust. 1 pkt 3. Split: art. 16 ust. 2, financed "w calosci, z wlasnych srodkow, sami ubezpieczeni". Compulsory for an employee (art. 11 ust. 1); voluntary only for zleceniobiorcy and the self-employed. NOT subject to the annual cap - art. 20 ust. 2.

Value: 282,600 · Effective from 1 January 2026

M.P. 2025 poz. 1206, obwieszczenie of 19 November 2025: "kwota ograniczenia rocznej podstawy wymiaru skladek na ubezpieczenia emerytalne i rentowe w roku 2026 wynosi 282 600 zl, a przyjeta do jej ustalenia kwota prognozowanego przecietnego wynagrodzenia wynosi 9420 zl" - 30 x 9 420. It binds emerytalna and rentowa ONLY (SUS art. 19 ust. 3); chorobowa and the health contribution run on past it (art. 20 ust. 2, and art. 81 ust. 5 of the health act). This is the one parameter that moved for 2026, from 260 190 zl.

Value: 0.09 · Effective from 1 January 2026

Art. 79 ust. 1: "Skladka na ubezpieczenie zdrowotne wynosi 9% podstawy wymiaru skladki". The 4,9% of art. 79a is the podatek liniowy rate for the self-employed and never reaches an employee.

Value: 3,000 · Effective from 1 January 2026

Art. 22 ust. 2 pkt 1: koszty uzyskania przychodow "wynosza 250 zl miesiecznie, a za rok podatkowy lacznie nie wiecej niz 3000 zl" for a single employment. The raised out-of-town amounts (300 / 3 600) and the multi-employer amounts (4 500 / 5 400) are not modelled: both depend on facts the engine does not ask for.

Value: 0.04 · Effective from 1 January 2026

Art. 30h ust. 1: "danina solidarnosciowa w wysokosci 4% podstawy obliczenia tej daniny". Not withheld by the employer - it is declared and paid by the taxpayer by 30 April (art. 30h ust. 4), so it never appears on a payslip, only in the annual position this ledger reports.

Value: 1,000,000 · Effective from 1 January 2026

Art. 30h ust. 2: the base is the "nadwyzka ponad 1 000 000 zl" of income taxed under art. 27 ust. 1 - the SAME dochod as the scale, after koszty uzyskania and after employee ZUS. The kwota zmniejszajaca does not reduce it, because that reduces tax rather than income.

Value: 0.02 · Effective from 1 January 2026

Art. 27 ust. 1: "Wplata podstawowa finansowana przez uczestnika PPK wynosi 2% wynagrodzenia." Art. 27 ust. 9 is the ordering that matters: "Wplaty finansowane przez uczestnika PPK sa potracane z wynagrodzenia po jego opodatkowaniu" - taken from NET pay, reducing neither the tax base nor the ZUS base.

Value: 0.015 · Effective from 1 January 2026

Art. 26 ust. 1: "Wplata podstawowa finansowana przez podmiot zatrudniajacy wynosi 1,5% wynagrodzenia." It is outside the ZUS base (art. 26 ust. 5) but INSIDE the PIT base: art. 21 ust. 1 pkt 47f of the PIT act exempts only the state's wplata powitalna and doplata roczna, and nothing exempts the employer's wplata. So it accrues to the employee and costs them tax on it, taken from net pay.

Value: 1 · Effective from 1 January 2026

Ordynacja podatkowa art. 63 par. 1: "Podstawy opodatkowania, kwoty podatkow ... zaokragla sie do pelnych zlotych w ten sposob, ze koncowki kwot wynoszace mniej niz 50 groszy pomija sie, a koncowki kwot wynoszace 50 i wiecej groszy podwyzsza sie do pelnych zlotych." Half-up, and applied TWICE - once to the income base and once to the tax. It is expressly about podatki and not about skladki, which is why ZUS and the health contribution keep their grosze here.