Every rate, threshold and index the calculator uses is read from a dataset that records where it came from and when it applies. The list below is that record.
United States working time and overtime
US Department of Labor: overtime pay under the FLSA.
Effective 25 June 1938 onward. Retrieved 30 August 2026. Within its effective period.
Federal minimums. Several states set a lower daily overtime threshold, notably California at eight hours a day.
How we checked these figures
FLSA section 7: one and one-half times the regular rate for hours over 40 in a workweek.
United Kingdom working time and holiday entitlement
GOV.UK: holiday entitlement; GOV.UK: maximum weekly working hours.
Effective 1 October 1998 onward. Retrieved 30 August 2026. Within its effective period.
The Working Time Regulations cap the average week at 48 hours, which an employee may opt out of, and set no standard week.
How we checked these figures
Statutory entitlement is 5.6 weeks, which is 28 days for a five-day week, and may include bank holidays.
German working time and leave entitlement
Arbeitszeitgesetz (ArbZG); Bundesurlaubsgesetz (BUrlG).
Effective 1 July 1994 onward. Retrieved 30 August 2026. Within its effective period.
Public holidays are set by each Land and range from nine to thirteen days.
How we checked these figures
BUrlG section 3: 24 working days on a six-day week, which is 20 days on a five-day week.
Canadian employment standards on hours and vacation
Government of Canada: hours of work and overtime.
Effective 1 September 2019 onward. Retrieved 30 August 2026. Within its effective period.
Federal standards; most workers are covered by their province instead, where thresholds differ.
How we checked these figures
Federal and most provincial rules set overtime at one and a half times after the weekly threshold, with two weeks of paid vacation as the minimum.
Australian National Employment Standards
Fair Work Ombudsman: maximum weekly hours; Fair Work Ombudsman: annual leave.
Effective 1 January 2010 onward. Retrieved 30 August 2026. Within its effective period.
Public holidays vary by state and territory, from ten to thirteen days.
How we checked these figures
National Employment Standards: a 38-hour week and four weeks of paid annual leave for a full-time employee.
Irish working time and holiday entitlement
Citizens Information: annual leave; Citizens Information: public holidays.
Effective 1 March 1997 onward. Retrieved 30 August 2026. Within its effective period.
The Act sets a maximum average week rather than a standard one.
How we checked these figures
Statutory annual leave is four working weeks, and there are ten public holidays a year.
Dutch working time and holiday entitlement
Government.nl: working hours and rest times; Government.nl: holiday allowance and leave.
Effective 1 January 1996 onward. Retrieved 30 August 2026. Within its effective period.
The 8% holiday allowance is a separate payment and is not modelled in the hourly rate here.
How we checked these figures
Statutory leave is four times the weekly working days, which is 20 days on a five-day week.
New Zealand holidays and working hours
Employment New Zealand: annual holidays; Employment New Zealand: hours of work.
Effective 1 April 2004 onward. Retrieved 30 August 2026. Within its effective period.
Public holidays that fall on a working day are paid; the count is twelve including regional anniversary days.
How we checked these figures
Holidays Act 2003: four weeks of paid annual holidays and eleven or twelve public holidays.
Swedish working time and holiday entitlement
Arbetsmiljoverket: working hours act.
Effective 1 January 1978 onward. Retrieved 30 August 2026. Within its effective period.
Public holidays are not separately guaranteed as paid, but most fall on days covered by collective agreements.
How we checked these figures
Semesterlagen: 25 days of paid annual leave. Arbetstidslagen: 40 ordinary hours a week.
Indian working time and overtime
Press Information Bureau, Ministry of Labour and Employment: the four Labour Codes made effective (21 November 2025); Ministry of Labour and Employment: Labour Codes.
Effective 1 April 1948 onward. Retrieved 30 August 2026. Within its effective period.
Hours and overtime follow the Labour Codes from 21 November 2025; until the appropriate government makes its own rules, the rules under the old Acts continue. Shops and establishments are also covered by state legislation, so hours and leave can differ by state.
How we checked these figures
PIB release of 21 November 2025: the Code on Wages and the OSH Code replace the Factories Act; overtime at not less than twice the ordinary rate and a 48-hour week are unchanged.
Sri Lankan working time and overtime
Department of Labour: Shop and Office Employees Act.
Effective 1 January 1954 onward. Retrieved 30 August 2026. Within its effective period.
Different rules apply to factory and estate workers under the Wages Boards Ordinance.
How we checked these figures
Shop and Office Employees Act: 45 hours a week and overtime at 1.5 times the ordinary rate.
Finnish working time and annual holidays
Occupational Safety and Health Administration: additional work and overtime; Tyoaikalaki (Working Hours Act 872/2019).
Effective 1 January 2020 onward. Retrieved 30 August 2026. Within its effective period.
Working time, overtime included, may average no more than 48 hours a week over four months (Working Time Act section 18).
How we checked these figures
Working Time Act sections 16 and 20: daily overtime at 150% for the first two hours and 200% after; weekly overtime at 150%.
Japanese working time and overtime
Ministry of Health, Labour and Welfare: labour standards (Japanese).
Effective 1 September 1947 onward. Retrieved 30 August 2026. Within its effective period.
Bonuses of several months' salary are common and are not part of the hourly conversion here.
How we checked these figures
Labour Standards Act articles 32 and 37: 40 hours a week and overtime at not less than 125% of the ordinary rate.
French working time and overtime
Service-public.fr: heures supplementaires; Service-public.fr: conges payes.
Effective 1 January 2000 onward. Retrieved 30 August 2026. Within its effective period.
A collective agreement may set a different premium, but not below 10%.
How we checked these figures
Code du travail article L3121-36: 25% for the first eight overtime hours and 50% beyond.
Spanish working time and leave entitlement
Estatuto de los Trabajadores.
Effective 24 March 1995 onward. Retrieved 30 August 2026. Within its effective period.
Fourteen payments is the common arrangement, though some collective agreements spread the extra pay over twelve months instead.
How we checked these figures
Estatuto de los Trabajadores articles 34, 35 and 38: a 40-hour week, overtime at no less than the ordinary rate, and 30 calendar days of leave.
US federal income tax and FICA, tax year 2026
IRS Rev. Proc. 2025-32 (2026 inflation adjustments); IRS, One, Big, Beautiful Bill provisions; SSA, 2026 Social Security wage base.
Effective 1 January 2026 to 31 December 2026. Retrieved 28 August 2026. Within its effective period.
Federal only. Standard deduction reflects the One Big Beautiful Bill Act as adjusted for 2026. State income tax is not modelled.
US federal income tax and FICA, tax year 2025
IRS Rev. Proc. 2024-40 (2025 inflation adjustments); SSA, 2025 Social Security wage base; IRS Topic 751, Social Security and Medicare withholding rates.
Effective 1 January 2025 to 31 December 2025. Retrieved 28 August 2026. Past its effective period.
Federal only. Standard deduction reflects the One Big Beautiful Bill Act (enacted July 2025, effective for tax year 2025). State income tax is not modelled.
UK income tax (rUK and Scotland), Class 1 National Insurance and student loans, 2026/27
GOV.UK, Rates and thresholds for employers 2026 to 2027; GOV.UK, Income Tax rates and Personal Allowances; GOV.UK, Repaying your student loan: what you pay.
Effective 6 April 2026 to 5 April 2027. Retrieved 29 August 2026. Within its effective period.
Income tax for England, Wales and Northern Ireland and, separately, the six Scottish bands. Employee Class 1 National Insurance at 8% between the primary threshold and upper earnings limit and 2% above. Personal allowance, band thresholds and NI thresholds remain frozen at 2025/26 levels. Pension contributions are modelled for the three payroll methods (relief at source, net pay and salary sacrifice), and student loan repayments for Plans 1, 2, 4, 5 and postgraduate. Marriage allowance, blind person's allowance, benefits in kind and NI categories other than A are not modelled.
UK income tax (rUK and Scotland), Class 1 National Insurance and student loans, 2025/26
GOV.UK, Rates and thresholds for employers 2025 to 2026; Scottish Government, Scottish Income Tax 2025 to 2026: factsheet; GOV.UK, Income Tax rates and Personal Allowances; GOV.UK, Rates and allowances: National Insurance contributions.
Effective 6 April 2025 to 5 April 2026. Retrieved 19 October 2026. Past its effective period.
Income tax for England, Wales and Northern Ireland and, separately, the six Scottish bands, stated as earnings above the PAYE threshold as HMRC's employer table gives them. Employee Class 1 National Insurance at 8% between the primary threshold and upper earnings limit and 2% above. Student loan repayments for Plans 1, 2 and 4 at 9% and the postgraduate loan at 6%. Plan 5 repayments begin in April 2026, so 2025/26 has no Plan 5 threshold.
How we checked these figures
Scottish bands checked against both HMRC's employer table (starter up to £2,827 above the PAYE threshold, basic to £14,921, intermediate to £31,092, higher to £62,430, advanced to £125,140) and the Scottish Government's factsheet (£12,571 to £15,397, £27,491, £43,662, £75,000, £125,140 with the standard personal allowance). Student loan thresholds from the same HMRC table.
Germany: Lohnsteuer (BMF Programmablaufplan 2026), Solidaritätszuschlag, Kirchensteuer and social insurance 2026
BMF, Programmablaufplan für die maschinelle Berechnung der Lohnsteuer 2026 (12 Nov 2025); § 32a EStG, Einkommensteuertarif; BMF-Schreiben, Vorsorgepauschale im Lohnsteuerabzugsverfahren ab 2026 (14 Aug 2025); Sozialversicherungs-Rechengrößenverordnung 2026; GKV-Spitzenverband, Faktenblatt Rechengrößen und Beitragssätze 2026; Kirchensteuer-Hebesätze der Länder.
Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.
Employee payroll withholding (Lohnsteuer) for tax classes I to VI following the official BMF algorithm, including the 2026 Vorsorgepauschale, Solidaritätszuschlag with Freigrenze and Milderungszone, church tax by Land, and the four statutory insurance branches with the nationwide contribution ceiling. Minijob and Midijob (Übergangsbereich) rules applied when monthly pay is at or below the thresholds. Altersentlastungsbetrag, Versorgungsbezüge and annual assessment items (Kappung of church tax, Sonderausgaben beyond the flat amount) are not modelled.
Germany: Lohnsteuer (BMF Programmablaufplan 2025), Solidaritätszuschlag, Kirchensteuer and social insurance 2025
BMF, Geänderter Programmablaufplan für die maschinelle Berechnung der Lohnsteuer 2025 (22 Jan 2025), Hamburg transparency portal copy; Steuerfortentwicklungsgesetz (BGBl. 2024 I Nr. 449): § 32a EStG for 2025, IHK München copy; Sozialversicherungs-Rechengrößenverordnung 2025; Kirchensteuer-Hebesätze der Länder.
Effective 1 January 2025 to 31 December 2025. Retrieved 19 October 2026. Past its effective period.
Employee payroll withholding (Lohnsteuer) for tax classes I to VI following the BMF's amended 2025 algorithm of 22 January 2025, which carries the Steuerfortentwicklungsgesetz: a basic allowance of 12,096 euro, a child allowance of 9,600 euro and a Soli exemption limit of 19,950 euro. The 2025 Vorsorgepauschale still compares the health and care share with the Mindestvorsorgepauschale of 12% of pay, at most 1,900 euro (3,000 in class III); the unemployment share is not part of it until 2026. Social insurance uses the 2025 ceilings (96,600 euro for pension and unemployment, unified across Germany from 2025; 66,150 euro for health and care), a care rate of 3.6% and an average additional health contribution of 2.5%. Minijob limit 556 euro a month; Übergangsbereich to 2,000 euro with factor F 0.6683. Altersentlastungsbetrag, Versorgungsbezüge and annual assessment items are not modelled.
How we checked these figures
Read from the PAP's own parameter chart (MPARA): BBGRV 96,600, RVSATZAN 0.093, BBGKVPV 66,150, KVSATZAN 0.07 plus half the additional rate, PVSATZAN 0.018 (Saxony 0.023, employer 0.013) with 0.006 for the childless, the class V/VI limits of 13,785, 34,240 and 222,260 euro, GFB 12,096 and SOLZFREI 19,950; and from its UPEVP and MVSP charts for the Vorsorgepauschale. The private care subsidy caps are 1.8% (Saxony 1.3%) of the 66,150 euro ceiling over twelve months.
Canada: federal and provincial payroll deductions, CPP, CPP2 and EI, 2026
CRA, T4127 Payroll Deductions Formulas (123rd edition, July 2026); CRA, Federal tax rates and income thresholds, current year; CRA, CPP contribution rates, maximums and exemptions; ESDC, 2026 Employment Insurance premium rate; Revenu Québec, Employers' principal changes for 2026; Ontario, Health premium rates.
Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.
Follows the CRA T4127 payroll formula: the enhanced CPP/QPP contribution and CPP2/QPP2 are deducted from income before tax, while the base contribution and EI are non-refundable credits at the lowest rate. Includes the federal basic personal amount clawback, the Ontario surtax, tax reduction and health premium, the Quebec 16.5% federal abatement with QPP and QPIP, and the Northwest Territories and Nunavut 2% employee payroll tax. Employer-only levies (EHT, FSS, HAPSET) are excluded from take-home and shown as employer cost. Credits other than the basic personal amount, the Canada employment amount and the CPP/EI credits are not modelled.
How we checked these figures
Reference vectors reproduce a T4127 implementation cross-checked against third-party engines; CRA's PDOC cannot be scripted, so figures were verified against published rate tables rather than PDOC itself.
Canada: federal and provincial payroll deductions, CPP, CPP2 and EI, 2025
CRA, Last year tax rates and income brackets (2025); CRA, T4127 Payroll Deductions Formulas, 121st edition, effective July 1, 2025 (French edition); CRA, CPP contribution rates, maximums and exemptions; Revenu Québec, Principaux changements pour l'année 2025; Government of British Columbia, B.C. basic personal income tax credits; Ontario, Health premium rates.
Effective 1 January 2025 to 31 December 2025. Retrieved 19 October 2026. Past its effective period.
Annual 2025 rules, applied as the T4127 payroll formula applies a year's parameters. Two rates changed part-way through 2025 and are stored at their annual values: the lowest federal rate fell from 15% to 14% on 1 July, making 14.5% for the year, and Alberta's new 8% bracket on the first 60,000 dollars applies to the whole year. Manitoba, Saskatchewan and Prince Edward Island changed their basic personal amounts in July; the annual amounts (15,780, 19,491 and 14,650 dollars) are stored, not the prorated payroll figures. The enhanced CPP/QPP contribution and CPP2/QPP2 are deducted from income; the base contribution and EI are credits at the lowest rate. Employer-only levies are shown as employer cost. Credits other than the basic personal amount, the Canada employment amount and the CPP/EI credits are not modelled.
How we checked these figures
Federal and provincial brackets are the CRA's 2025 table. CPP (4.95% base on 71,300 dollars less the 3,500 exemption, at most 3,356.10), EI (1.64% on 65,700 dollars, at most 1,077.48), QPP (5.40% base, 3,661.20) and QPIP (0.494%) match the T4127 July 2025 formulas. Quebec's brackets, 18,571 dollar basic amount and the 1,420 dollar worker deduction are Revenu Québec's 2025 figures; the B.C. tax reduction (562 dollars, from 25,020 at 3.56%) is the province's own table.
Australia: individual income tax, Medicare levy, LITO, HELP and superannuation, 2026-27
ATO, Tax rates for Australian residents; ATO, Medicare levy reduction for low-income earners; ATO, Medicare levy surcharge income thresholds and rates; ATO, Study and training support loans rates and repayment thresholds; ATO, Super guarantee percentage; ATO: income tests, including reportable super contributions in MLS and HELP repayment income.
Effective 1 July 2026 to 30 June 2027. Retrieved 29 August 2026. Within its effective period.
Financial year 2026-27, in which the second marginal rate falls from 16% to 15%. Covers resident, foreign-resident and working-holiday-maker scales, the Medicare levy with its low-income phase-in, the Medicare levy surcharge for people without private hospital cover, the low income tax offset and compulsory HELP repayments. Medicare levy family thresholds, SAPTO, Division 293 and offsets other than LITO are not modelled; superannuation is reported separately because it is paid on top of salary rather than deducted from it.
Australia: individual income tax, Medicare levy, LITO, HELP and superannuation, 2025-26
ATO, Tax rates for Australian residents; ATO, Medicare levy reduction for low-income earners; ATO, Medicare levy surcharge income thresholds and rates; ATO, Study and training support loans rates and repayment thresholds; ATO, Super guarantee percentage.
Effective 1 July 2025 to 30 June 2026. Retrieved 19 October 2026. Past its effective period.
Financial year 2025-26, the second year of the 16% rate on income from 18,201 to 45,000 dollars, and the first year of the marginal HELP repayment system, which starts at 67,000 dollars. The Medicare levy low-income thresholds of 28,011 and 35,013 dollars are the 2025-26 figures as raised in the 2026 Budget. Covers resident, foreign-resident and working-holiday-maker scales, the Medicare levy surcharge, the low income tax offset and compulsory HELP repayments. Medicare levy family thresholds, SAPTO, Division 293 and offsets other than LITO are not modelled; superannuation is reported separately because it is paid on top of salary.
How we checked these figures
Rates, the Medicare levy surcharge tiers (101,000, 118,000 and 158,000 dollars for singles) and the HELP bands (15% above 67,000, 8,700 dollars plus 17% above 125,000, 10% of all income from 179,286) are the ATO's 2025-26 tables.
Ireland: income tax, USC and PRSI Class A, 2026
Revenue, Tax rates, bands and reliefs (2026 chart); Revenue, USC standard rates and thresholds; Revenue, Employee (PAYE) Tax Credit; Department of Social Protection, PRSI contribution rates SW14 (January 2026).
Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.
PAYE employees on Class A PRSI. The employee PRSI rate rises from 4.2% to 4.35% on 1 October 2026, so a full tax year is charged at the composite rate of 4.2375% used by the Budget calculators. Married two-income cases allocate the lower earner's income against the couple's band first, which is Revenue's default. Rent, mortgage-interest, home-carer and other optional credits, benefit in kind, and the self-employed USC surcharge are not modelled.
How we checked these figures
Employer PRSI: 9.15% on weekly earnings up to 552 euro and 11.4% above, the rates from 1 October 2026 (Department of Social Protection SW14, January 2026). The 552 euro limit was corrected on 2026-10-19 from 441 euro, the limit that applied before 2024.
Ireland: income tax, USC and PRSI Class A, 2025
Revenue, Tax rates, bands and reliefs; Revenue, USC standard rates and thresholds; Department of Social Protection, Advance notice of PRSI changes for 2025; Citizens Information, PRSI contributions increase from today (1 October 2025).
Effective 1 January 2025 to 31 December 2025. Retrieved 19 October 2026. Past its effective period.
PAYE employees on Class A PRSI. The employee PRSI rate rose from 4.1% to 4.2% on 1 October 2025, so a full tax year is charged at the composite rate of 4.125%. Employer PRSI was 8.9% on weekly earnings up to 527 euro and 11.15% above until 30 September 2025, then 9% and 11.25%; the later rates are recorded. Married two-income cases allocate the lower earner's income against the couple's band first, which is Revenue's default. Rent, mortgage-interest, home-carer and other optional credits, benefit in kind, and the self-employed USC surcharge are not modelled.
How we checked these figures
Credits and bands from Revenue's 2025 column; USC at 0.5% on the first 12,012 euro, 2% on the next 15,370 and 3% on the next 42,662 from Revenue's USC table; PRSI from the Department of Social Protection's 2025 advance notice (4.1%, a credit of up to 12 euro a week between 352 and 424 euro, the reduced employer rate up to 527 euro).
Netherlands: box 1 wage tax, national insurance and tax credits, 2026
Belastingdienst, Box 1 tarieven; Belastingdienst, Tabel algemene heffingskorting 2026; Belastingdienst, Tabel arbeidskorting 2026; Topinkomens.nl, Algemeen bezoldigingsmaximum 2026 vastgesteld op 262.000 euro; Business.gov.nl, The 30% facility for incoming employees.
Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.
Box 1 employment income. The first-bracket rate of 35.75% is 8.10% wage tax plus 27.65% national insurance premiums (AOW, Anw and Wlz); above AOW age the AOW premium falls away, leaving 17.85%. The general tax credit and the labour tax credit are applied as credits against the tax due, which is why net pay rises more slowly than gross between roughly 30,000 and 78,000 euro. Holiday allowance of 8% is handled by the 'included in salary' switch. Income-dependent healthcare contributions paid by the employer, box 2 and box 3 income, mortgage interest relief and the income-dependent combination credit are not modelled.
How we checked these figures
Bracket boundaries, the general tax credit table and the full labour tax credit table were read directly from the Belastingdienst pages listed above. The 30% ruling salary cap is the 2026 WNT maximum of 262,000 euro, corrected on 2026-10-19 from the 2025 figure of 246,000.
Netherlands: box 1 wage tax, national insurance and tax credits, 2025
Belastingdienst, Box 1 tarieven; Belastingdienst, Tabel algemene heffingskorting 2025; Belastingdienst, Tabel arbeidskorting 2025; KVK, Belastingtarieven en cijfers van 2025; Business.gov.nl, The 30% facility for incoming employees.
Effective 1 January 2025 to 31 December 2025. Retrieved 19 October 2026. Past its effective period.
Box 1 employment income. The first-bracket rate of 35.82% is 8.17% wage tax plus 27.65% national insurance premiums (AOW, Anw and Wlz); above AOW age the AOW premium falls away, leaving 17.92%. The general tax credit and the labour tax credit are applied as credits against the tax due, which is why net pay rises more slowly than gross between roughly 28,000 and 77,000 euro. Holiday allowance of 8% is handled by the 'included in salary' switch. Income-dependent healthcare contributions paid by the employer, box 2 and box 3 income, mortgage interest relief and the income-dependent combination credit are not modelled.
How we checked these figures
Bracket boundaries, the general tax credit table and the full labour tax credit table were read directly from the Belastingdienst pages listed above. The 30% ruling salary cap is the 2025 WNT maximum of 246,000 euro, and its salary thresholds are 46,660 euro and 35,468 euro for under-30s with a master's degree. Box 1 rates for 2025 cross-checked against the KVK summary.
New Zealand: PAYE, ACC earners' levy, KiwiSaver and student loan, 2026-27
Inland Revenue, Deductions from salary and wages; Inland Revenue, Independent earner tax credit (IETC); Inland Revenue, Changes to the KiwiSaver contribution rate; MBIE, Setting the average ACC levy rates for 2025-26 to 2027-28.
Effective 1 April 2026 to 31 March 2027. Retrieved 29 August 2026. Within its effective period.
Tax year 2026-27. Two things changed on 1 April 2026: the ACC earners' levy rose to 1.75% with a higher maximum liable earnings, and the default KiwiSaver employee rate rose from 3% to 3.5% (rising again to 4% in April 2028). Working for Families, secondary tax codes, ESCT on the employer's KiwiSaver contribution, child support deductions and the end-of-year square-up are not modelled.
How we checked these figures
Bands and thresholds are the published Inland Revenue figures; vectors are computed from them and should be re-checked against the IRD PAYE calculator when it is updated for 2026-27.
New Zealand: PAYE, ACC earners' levy, KiwiSaver and student loan, 2025-26
Inland Revenue, Deductions from salary and wages; Inland Revenue, ACC earners' levy rates; Inland Revenue, Payroll calculations and business rules specification 2026 (tax year 2025-26); Inland Revenue, Independent earner tax credit (IETC); Inland Revenue, Changes to the KiwiSaver contribution rate.
Effective 1 April 2025 to 31 March 2026. Retrieved 19 October 2026. Past its effective period.
Tax year 2025-26, the first full year on the bands that took effect on 31 July 2024. ACC earners' levy at 1.67% (GST inclusive) up to maximum liable earnings of 152,790 dollars. KiwiSaver employee rates of 3%, 4%, 6%, 8% or 10%, with 3% the default; the 3.5% rate and default began on 1 April 2026. Working for Families, secondary tax codes, ESCT on the employer's KiwiSaver contribution, child support deductions and the end-of-year square-up are not modelled.
How we checked these figures
ACC rate and maximum from Inland Revenue's levy rate table and its 2025-26 payroll specification (maximum levy 2,551.59 dollars). Student loan threshold of 24,128 dollars and the IETC band of 24,000 to 70,000 dollars as published for 2025-26.
Sweden: municipal and state income tax, grundavdrag and jobbskatteavdrag, 2026
Skatteverket, Teknisk beskrivning SKV 433 utgåva 36, inkomstår 2026; Skatteverket, Kommunala skattesatser 2026; SCB, Totala kommunala skattesatser 2026; Skatteverket, Arbetsgivaravgifter.
Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.
Income year 2026. The formulas for grundavdrag, jobbskatteavdrag, the state tax threshold and the employment-income credit are taken verbatim from Skatteverket's technical description SKV 433. The high-income taper of the jobbskatteavdrag is abolished for 2026, so it plateaus rather than phasing out. Employees pay no visible social contributions in Sweden: the allmän pensionsavgift is levied at 7% and then credited back in full, so it is shown and cancelled rather than omitted. Only the under-66 tables are modelled; the enhanced tables for people aged 66 and over, ROT and RUT, commuting and interest deductions, and SINK for non-residents are not.
How we checked these figures
A representative set of municipal rates is shipped rather than all 290: the totals below are from SCB and Skatteverket, but the kommun and region split published by secondary sources looked inconsistent, so only the totals, which are what the calculation needs, are stored.
Sweden: municipal and state income tax, grundavdrag and jobbskatteavdrag, 2025
Skatteverket, Skatteuträkningsbroschyren SKV 425 utgåva 32, inkomståret 2025; SCB, Kommunala skattesatser år 2000 to 2026 (statistical database OE0101); SCB, Begravningsavgift samt kyrkoavgift till Svenska kyrkan (OE0101); Skatteverket, Arbetsgivaravgifter.
Effective 1 January 2025 to 31 December 2025. Retrieved 19 October 2026. Past its effective period.
Income year 2025. The grundavdrag, jobbskatteavdrag, state tax threshold and fees are from Skatteverket's tax calculation brochure SKV 425 for 2025, which states each formula in kronor; the grundavdrag bands are the standard multiples of the 2025 price base amount of 58,800 kronor. In 2025 the jobbskatteavdrag third band rose at 19.9% and levelled off above 475,104 kronor. Employees pay no visible social contributions: the allmän pensionsavgift is levied at 7% and credited back in full. Only the under-66 tables are modelled; the enhanced tables for people aged 66 and over, ROT and RUT, commuting and interest deductions, and SINK are not.
How we checked these figures
Brochure checks: the lowest grundavdrag of 24,900 kronor (0.423 times the price base amount, rounded up), Elvira's 43,600 kronor at 200,000 kronor of income, the state tax threshold of 625,800 kronor, the pension contribution range of 24,872 to 650,442 kronor and the public service fee of at most 1,249 kronor. Municipal totals and the average church fee (1.31% including the 0.27% burial fee) are SCB's 2025 figures.
India: income tax under the new and old regimes, EPF and professional tax, FY 2026-27
Income Tax Department, tax rates; Income Tax Department, official tax calculator; EPFO, contribution rates.
Effective 1 April 2026 to 31 March 2027. Retrieved 29 August 2026. Within its effective period.
Financial year 2026-27 (assessment year 2027-28). The Union Budget 2026 left the slabs, cess, surcharge and the section 87A rebate unchanged from the Budget 2025 settings, so the same rates also apply to FY 2025-26. Salary is assumed to be the annual gross rather than CTC, which additionally contains the employer's own contributions. HRA exemption, perquisite valuation, employer contributions above the taxable threshold, and the ESI contribution-period continuation rule are not modelled. Professional tax is modelled only for the states whose Acts were verified; other states are treated as nil and say so.
How we checked these figures
Slabs, rebate, surcharge and cess are the published statutory figures. Vectors are computed from them and should be re-checked against the department's own calculator, which is linked above.
India: income tax under the new and old regimes, EPF and professional tax, FY 2025-26
Income Tax Department, tax rates; Finance Act, 2025 (No. 7 of 2025), Gazette of India; EPFO, contribution rates.
Effective 1 April 2025 to 31 March 2026. Retrieved 19 October 2026. Past its effective period.
Financial year 2025-26 (assessment year 2026-27), the first year of the Budget 2025 slabs: nil to 4 lakh rupees under the new regime, a section 87A rebate of up to 60,000 rupees that clears tax on income to 12 lakh, and a 75,000 rupee standard deduction. The old regime's slabs and rebate are unchanged from earlier years. Salary is assumed to be the annual gross rather than CTC. HRA exemption, perquisite valuation and the ESI continuation rule are not modelled, and professional tax only for the states whose Acts were verified.
How we checked these figures
Slabs, rebate, surcharge and cess as enacted by the Finance Act, 2025 and published by the Income Tax Department for assessment year 2026-27.
Sri Lanka: APIT (PAYE) and EPF, year of assessment 2026/27
Inland Revenue Department, tax chart Y/A 2025/2026; Inland Revenue Department, APIT tax tables; KPMG, Sri Lanka Budget 2026 tax proposals.
Effective 1 April 2026 to 31 March 2027. Retrieved 29 August 2026. Within its effective period.
The rate table published for Y/A 2025/2026 carries into 2026/27: the Budget 2026 contained no personal income tax or APIT proposals. Personal relief is 1,800,000 rupees a year, raised from 1,200,000, and the 12% band that existed in earlier years was removed. Only primary employment on Table 01 is modelled: secondary employment, terminal benefits, gratuity, lump sums and non-cash benefits use separate tables and are excluded, as are rent relief and solar relief, which are annual-return items.
How we checked these figures
APIT is computed on gross remuneration, without deducting the employee's own 8% EPF contribution. Payroll vendors differ on this point; the Inland Revenue Act taxes employment income gross and Table 01 takes monthly regular profits from employment as its input, so that is the reading implemented here, and it is stated on the tool page so a user can see the assumption.
Sri Lanka: APIT (PAYE) and EPF, year of assessment 2025/26
Inland Revenue Department, tax chart Y/A 2025/2026; Inland Revenue Department, APIT tax tables.
Effective 1 April 2025 to 31 March 2026. Retrieved 19 October 2026. Past its effective period.
The Inland Revenue Department's rate table for the year of assessment 2025/2026, which runs from 1 April 2025 to 31 March 2026. Personal relief is 1,800,000 rupees a year, raised from 1,200,000 in 2024/25, and the five bands start at 6% on the first 1,000,000 of taxable income. Only primary employment on Table 01 is modelled: secondary employment, terminal benefits, gratuity, lump sums and non-cash benefits use separate tables and are excluded, as are rent relief and solar relief, which are annual-return items.
How we checked these figures
APIT is computed on gross remuneration, without deducting the employee's own 8% EPF contribution. Payroll vendors differ on this point; the Inland Revenue Act taxes employment income gross and Table 01 takes monthly regular profits from employment as its input, so that is the reading implemented here, and it is stated on the tool page so a user can see the assumption.
Finland: state and municipal income tax, contributions and the work income credit, 2026
Laki vuoden 2026 tuloveroasteikosta 1140/2025; Verohallinto, Veroperusteet 2026; Verohallinto, Kuntien ja seurakuntien tuloveroprosentit vuonna 2026 (VH/6585/00.01.00/2025); Verohallinto, Verotettavan tulon laskeminen henkiloverotuksessa; Elaketurvakeskus, Tyoelakemaksut vuonna 2026; Tyollisyysrahasto, Vuoden 2026 tyottomyysvakuutusmaksut on vahvistettu.
Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.
Tax year 2026. Three things changed on 1 January 2026 and each breaks anything calibrated on 2025: the earnings-related pension contribution became a flat 7.30% for every age, so the higher 8.65% band for ages 53 to 62 is gone; the unemployment contribution rose from 0.59% to 0.89%; and the work income credit now tapers only between 35,000 and 50,550 euro, after which it stops falling and plateaus at 3,119 euro instead of phasing out. The state scale also lost the temporary top bracket, leaving five. The 12.64% first bracket starting at zero is not an error: it is the share the 2023 wellbeing-services-county reform moved off municipal rates onto the state. Trade union fees, the work-room deduction and the bicycle benefit exemption ceased to be deductible in 2026 and are not modelled. Also not modelled: Aland, which has its own municipal rates and no broadcasting tax; commuting costs; the household deduction; capital income; and the increases to the household deduction and the cut to the commuting own-liability that were proposed in June 2026 but had not been enacted when this dataset was retrieved, so the standing law is what is stored.
How we checked these figures
Nine municipal rates ship rather than all 309: the national weighted average plus the largest cities and the two extremes. Vero publishes the full list only as a large decision document and the church rates only per parish, so the totals that the calculation needs are stored and choosing the average warns the user. Church rates are the parishes' own published figures; Turku is stored at the 1.20% its parish publishes, since an older secondary report of 1.25% was a proposal rather than the confirmed rate. The engine is pinned to Veronmaksajat's published 2026 net-pay table, which is computed at the 7.57% weighted average municipal rate and the 1.38% membership-weighted church rate; all seven of its salary points reproduce to within one euro.
Finland: state and municipal income tax, contributions and the work income credit, 2025
Laki vuoden 2025 tuloveroasteikosta 701/2024; Verohallinto, Verotettavan tulon laskeminen henkilöverotuksessa (verovuosi 2025); Verohallinto, Muutokset veroperusteisiin verovuosittain: 2025; Veronmaksajain Keskusliitto, Kuntien verot 2025 (Verotietoa 98); Veronmaksajain Keskusliitto, Palkansaajan veroprosentit 2025; Eläketurvakeskus, Työeläkemaksut vuonna 2025; Työllisyysrahasto, Vuoden 2025 työttömyysvakuutusmaksut on vahvistettu; Verohallinto, Vakuutetun sairausvakuutusmaksu.
Effective 1 January 2025 to 31 December 2025. Retrieved 19 October 2026. Past its effective period.
Tax year 2025, the first year of the larger work income credit that replaced the abolished earned income deduction. The credit is 18% of work income, at most 3,225 euro, reduced by 2.22% of earned income between 24,250 and 42,550 euro and by 3.44% of income above 42,550 euro, so it is gone at about 124,490 euro. The employee pension contribution is 7.15%, or 8.65% at ages 53 to 62; unemployment insurance is 0.59%. The state scale has six brackets, the top two at 88,200 and 150,000 euro not indexed. The 12.64% first bracket starting at zero is the share the 2023 wellbeing-services-county reform moved off municipal rates onto the state. Not modelled: Aland, commuting costs, the household deduction, trade union fees, the single parent's doubled child increase and capital income.
How we checked these figures
The engine is pinned to Veronmaksajat's 2025 net-pay table, computed at the 7.54% weighted average municipal rate and the 1.38% average church rate for a church member under 65 outside the 53 to 62 pension band. Municipal and parish rates for the listed cities are the 2025 rates published in Veronmaksajat's Kuntien verot 2025; Pomarkku (10.9%) and Kauniainen (4.7%) were again the highest and lowest. The daily allowance contribution is charged from 16,862 euro of annual pay.
Japan: income tax, the reconstruction surtax, inhabitant tax and social insurance, 2026
National Tax Agency, Reiwa 8 tax reform: the increase in the basic deduction; National Tax Agency, No.1410 employment income deduction; National Tax Agency, No.2260 income tax rates; National Tax Agency, No.1130 social insurance premium deduction; Japan Health Insurance Association, FY2026 premium rates by prefecture; Japan Health Insurance Association, child-rearing support levy rate; Japan Pension Service, employees pension insurance premiums; Ministry of Internal Affairs and Communications, individual inhabitant tax.
Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.
Calendar year 2026. Three parameter vintages are live in Japan at once and mixing them is the usual error: income tax here uses the Reiwa 8 reform, which raised the employment income deduction minimum to 740,000 yen and the basic deduction to 1,040,000 yen, and not the Reiwa 7 figures still shown on some older National Tax Agency pages. The reconstruction surtax of 2.1% still applies; from 2027 it falls to 1.1% and a 1% defence surtax replaces the difference, leaving the combined 2.1% multiplier unchanged. There is no fixed-amount tax cut in 2026: that was a one-off for 2024. The child-rearing support levy of 0.23%, new from April 2026, is included and is the item most often missing from a calculator ported from FY2025. Inhabitant tax is legally charged on the previous calendar year's income and collected from June to May; this models it on the current year on a steady-state assumption, which is right for someone whose pay is stable and wrong in the year they start work, change income sharply or leave Japan. Not modelled: bonuses as a separate base, so the annual salary is spread evenly over twelve months and the separate bonus caps never bind; the spouse deduction and the age categories of the dependant deduction, so every dependant is treated as a general dependant; municipalities that levy above the standard rate; the non-taxable thresholds for grade 2 and grade 3 municipalities, only grade 1 being modelled; and workers accident compensation insurance, which is rated by industry.
How we checked these figures
Premiums are computed on actual monthly remuneration clamped to the statutory floors and caps rather than on the standard remuneration grade tables, which the two insurers publish only as PDF and spreadsheet files. Within a grade the error is bounded by the width of one band and the caps, which is where the money is, are modelled exactly. The engine is pinned to the authorities' own component figures rather than to any end-to-end table, because no Japanese authority publishes one: the National Tax Agency worked example of 974,000 yen of tax on 7,000,000 of taxable income, the association's Tokyo premiums at a 300,000 standard monthly remuneration, and the 1,780,000 yen threshold at which the reformed deductions cancel out to zero tax. Payroll vendors do publish gross-to-net tables but disagree with each other by up to 8% at higher salaries, so none is used as an oracle.
Japan: income tax, the reconstruction surtax, inhabitant tax and social insurance, 2025
National Tax Agency, Reiwa 7 tax reform: review of the basic deduction and the employment income deduction; National Tax Agency, No.2260 income tax rates; Japan Health Insurance Association, FY2025 premium rates by prefecture; Japan Pension Service, employees pension insurance premiums; Ministry of Health, Labour and Welfare, employment insurance premium rates for FY2025; Ministry of Internal Affairs and Communications, individual inhabitant tax.
Effective 1 January 2025 to 31 December 2025. Retrieved 19 October 2026. Past its effective period.
Calendar year 2025, under the Reiwa 7 tax reform, which applied to the whole of 2025 through the December year-end adjustment: the employment income deduction minimum rose from 550,000 to 650,000 yen, and the basic deduction became 950,000 yen up to 1,320,000 yen of income, 880,000 to 3,360,000, 680,000 to 4,890,000, 630,000 to 6,550,000 and 580,000 to 23,500,000. Social insurance uses the FY2025 rates, from the March 2025 premium: the Japan Health Insurance Association's prefectural rates, long-term care at 1.59%, and employment insurance at 0.55% for the employee. There was no child-rearing support levy in 2025; it starts in April 2026. Inhabitant tax is modelled on the current year on a steady-state assumption. Not modelled: bonuses as a separate base; the spouse deduction, the special deduction for relatives aged 19 to 22 new in 2025, and the age categories of the dependant deduction; municipalities above the standard rate; non-taxable thresholds outside grade 1 municipalities; and workers accident compensation insurance.
How we checked these figures
The basic deduction schedule and the 650,000 yen minimum are quoted from the National Tax Agency's Reiwa 7 reform page; the prefectural health rates, from Hokkaido at 10.31% to Okinawa at 9.44% with Tokyo at 9.91%, from the association's FY2025 table. Income tax brackets, the reconstruction surtax, the inhabitant tax rates and the pension rate of 18.3% are unchanged from 2026.
France: cotisations salariales, CSG and CRDS, and the 2026 income tax barème
Service-Public, Bareme de l impot sur le revenu 2026 (F1419); BOFiP ACTU-2026-00022, indexation du bareme, loi n 2026-103 du 19 fevrier 2026; BOFiP BOI-IR-LIQ-20-20-20, plafonnement du quotient familial; BOFiP BOI-IR-LIQ-20-20-30, decote; Service-Public, frais professionnels: deduction forfaitaire ou frais reels (F1989); URSSAF, plafond annuel de la securite sociale; AGIRC-ARRCO, cotisations au regime en 2026; Legifrance, article 1657 CGI (regles d arrondi).
Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.
Income tax is the bareme for 2026 as indexed by 0.9% by the loi de finances pour 2026 (loi n 2026-103 du 19 fevrier 2026, article 4). The PASS is 48,060 euro. Contribution rates are the 2026 figures for the regime general. The engine computes the annual income tax liability rather than the monthly prelevement a la source, because the withholding rate is set by the tax authority from a previous return and cannot be derived from a salary alone; the annual figure is what the year settles to. Not modelled: the prelevement a la source rate grids, which changed on 1 May 2026 and differ again for the overseas departments; frais reels in place of the 10% abatement; the contribution exceptionnelle and the contribution differentielle sur les hauts revenus, both of which are assessed annually rather than withheld and start above 250,000 euro of reference income; the reduction generale degressive on employer contributions, so the employer cost shown is the full rate; and the prevoyance and retraite supplementaire schemes, whose rates are set employer by employer. Complementary health cover is a user input rather than a rate, because the law requires the employer to offer and half-fund a scheme but sets no rate; the employee share is deducted from pay and, since 2014, is not deductible from taxable income, which is how it is treated here. Sources disagreed on the 10% abatement floor and ceiling: 495 and 14,171 euro circulate widely but are the 2023 figures, and 509 and 14,555 are the ones for 2025 income taxed in 2026.
How we checked these figures
No French authority publishes a gross-to-net table; impots.gouv.fr and URSSAF publish interactive simulators instead. The bareme is pinned to the worked example on service-public.gouv.fr, which takes 30,000 euro of net taxable income at one part to 2,103.99 euro of tax, with the full 11% bracket worth exactly 1,977.69. The decote parameters are cross-checked against their own algebraic break-even points, 897 / 0.4525 = 1,982 and 1,483 / 0.4525 = 3,277, both of which the published ceilings match. Contribution rates could not be read from urssaf.fr, which refused connections, so AGIRC-ARRCO rates come from the federation's own schedule and the social security rates from LegiSocial's reproduction of the 2026 URSSAF table; they are unchanged from 2025 in every source consulted. The annual SMIC of 21,876 euro (12.02 euro an hour at 1 January 2026, times 151.67 hours, times 12) sets the 2.5 SMIC threshold for the employer health rate; it was corrected on 2026-10-19 from 17,094, which is Spain's minimum wage.
France: cotisations salariales, CSG and CRDS, and the 2025 income tax barème
BOFiP BOI-IR-LIQ-20-10-20250414, bareme (loi n 2025-127 du 14 fevrier 2025, article 2); BOFiP BOI-IR-LIQ-20-20-20-20250414, plafonnement du quotient familial; DGFiP, Brochure pratique impot sur le revenu 2025: calcul de l impot; Service-Public, Bareme de l impot sur le revenu (F1419); Service-Public, frais professionnels: deduction forfaitaire ou frais reels (F1989); URSSAF, plafond annuel de la securite sociale; AGIRC-ARRCO, ChiffrAA 2025 (contribution rates and ceilings); Legifrance, article 1657 CGI (regles d arrondi).
Effective 1 January 2025 to 31 December 2025. Retrieved 19 October 2026. Past its effective period.
Income tax is the bareme of the loi de finances pour 2025 (loi n 2025-127 du 14 fevrier 2025), indexed by 1.8%, with the 10% abatement floor and ceiling of 504 and 14,426 euro that go with it. The PASS is 47,100 euro and the SMIC 21,622 euro a year (11.88 euro an hour from 1 November 2024, unchanged through 2025). Contribution rates are the 2025 figures for the regime general, the same rates as 2026; the employer unemployment rate fell from 4.05% to 4% on 1 May 2025 and the later rate is recorded. The engine computes the annual income tax liability rather than the monthly prelevement a la source. Not modelled: the withholding rate grids; frais reels; the contribution exceptionnelle and the new contribution differentielle sur les hauts revenus; the reduction generale on employer contributions; and the prevoyance and retraite supplementaire schemes. Complementary health cover is a user input.
How we checked these figures
The bareme is the one BOFiP publishes for the loi de finances pour 2025, which the loi de finances pour 2026 then indexed by 0.9%: brackets at 11,497, 29,315, 83,823 and 180,294 euro, the quotient cap of 1,791 euro per half part, 4,224 euro for a single parent's first child, and the decote of 889 and 1,470 euro with ceilings of 1,964 and 3,249 euro, as the DGFiP's 2025 brochure states them (889 / 0.4525 and 1,470 / 0.4525, rounded up).
Spain: IRPF state and autonomous scales, social security and the 2026 withholding algorithm
AEAT, Algoritmo de calculo del tipo de retencion, ejercicio 2026; AEAT, Manual practico Renta 2025: gravamen estatal (art. 63 LIRPF); AEAT, Manual practico Renta 2025: gravamen autonomico, one page per community; BOE-A-2026-7296, Orden PJC/297/2026 de cotizacion para 2026; BOE-A-2026-3815, Real Decreto 126/2026, salario minimo interprofesional 2026; AEAT, nota informativa sobre el Real Decreto-ley 5/2026 (deduccion DA 61 LIRPF).
Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.
The 2026 budget was not approved and 2025's is prorogued, so the year's payroll parameters were legislated by decree instead: Orden PJC/297/2026 sets the contribution bases and rates, Real Decreto 126/2026 the minimum wage of 17,094 euro, and Real Decreto-ley 5/2026 the new work income deduction. The state scale and the withholding scale are unchanged since 2021 and the personal and family minimum since 2015. Spain produces two different figures for the same salary: the payslip withholds a retencion on a single national scale that ignores the autonomous community, while the annual return charges the state scale plus the community's own. Both are computed here; the headline is the annual liability and the retencion is quoted alongside it. Not modelled: the four foral territories, Alava, Bizkaia, Gipuzkoa and Navarra, which levy IRPF under their own Concierto or Convenio with entirely separate tariffs, deductions and withholding tables, and which AEAT does not administer; the employer accident and occupational illness premium, which is a per-activity tariff with no single rate; joint filing, which does not exist in the withholding algorithm at all; disability minimums and the geographic mobility increase; income other than employment income; and Ceuta and Melilla. The 2026 minimum wage is widely reported as free of income tax, and it is, but only through the annual deduction below: a single minimum-wage earner with no children is still above the withholding threshold and has tax deducted every month, then recovers it.
How we checked these figures
AEAT publishes no static worked example, only an interactive withholding service, so the engine is pinned to the published algorithm rather than to an oracle: the two-scale subtraction, the 43% cap that binds below 35,200 euro, and the truncation of the withholding rate to two decimals. Both computations were checked independently at 20,000 euro of salary in Madrid, giving a retencion of 1,772.00 at a rate of 8.86% and an annual liability of 1,915.61 before the new deduction, and the engine reproduces both to the cent. Community scales are the AEAT-published tables for tax year 2025, which is the most recent consolidated set: AEAT publishes a year's scales only once that year has closed, so where a community has not legislated a change the same table remains in force, and the tax year of each is recorded so the results can say which they are.
Spain: IRPF state and autonomous scales, social security and the 2025 withholding rules
AEAT, Algoritmo de calculo del tipo de retencion, ejercicio 2026 (legislative history of the 2025 limits); AEAT, Manual practico Renta 2025: gravamen estatal (art. 63 LIRPF); AEAT, Manual practico Renta 2025: gravamen autonomico, one page per community; Seguridad Social, BNR 5/2025: Orden PJC/178/2025 de cotizacion para 2025; AEAT, nota informativa sobre la Ley 5/2025 (deduccion DA 61 LIRPF).
Effective 1 January 2025 to 31 December 2025. Retrieved 19 October 2026. Past its effective period.
Tax year 2025. Orden PJC/178/2025 set the contribution bases and rates, including the first year of the solidarity contribution on pay above the maximum base and an MEI of 0.80%. The minimum wage was 16,576 euro a year, and Ley 5/2025 created the work income deduction (DA 61 LIRPF) of up to 340 euro for earners at or near it. The state scale and the withholding scale are unchanged since 2021, the personal and family minimum since 2015, and the withholding exemption limits since Real Decreto 142/2024. Spain produces two figures for the same salary: the payslip withholds a retencion on a single national scale, while the annual return charges the state scale plus the community's own; both are computed. Not modelled: the foral territories of Alava, Bizkaia, Gipuzkoa and Navarra; the employer accident premium; joint filing; disability minimums and the geographic mobility increase; income other than employment income; and Ceuta and Melilla.
How we checked these figures
Contribution bases and rates are Orden PJC/178/2025 as summarised in the Seguridad Social's BNR 5/2025: a maximum base of 4,909.50 euro a month, minimum bases of 1,929.00, 1,599.60, 1,391.70 and 1,381.20 euro, MEI 0.13% employee and 0.67% employer, and solidarity at 0.92%, 1% and 1.17% (employee 0.15%, 0.17% and 0.19%) above the maximum base, to 1.1 and 1.5 times it. Community scales are the AEAT tables for tax year 2025, the same ones the 2026 dataset carries, so no community change is reported between the two years.