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Pay & tax

Pay rises after tax: marginal rates, tapers and thresholds

Why a rise is taxed at your marginal rate and not your average one, a $75,000 rise worked line by line, and where tapers and cliffs take more.

Reviewed by CentExactRates effective 31 sourcesCalculated in your browser. Shared links include inputs.

How the result is calculated

A rise does not join your salary at its average tax rate. It lands on top, in the highest band you reach, and pays that band's rate plus every contribution charged on the same slice. That is why a rise of 5% almost never raises take-home pay by 5%, and why the gap between what you were offered and what reaches your account is wider for a rise than for the salary as a whole.

gaintake-home(s + r) − take-home(s)

keptgain ÷ r

rate on the rise1 − kept

take-home(s)
salary s less income tax and contributions under the country's rules, with your options
r
the rise: a percentage of the salary, an amount, or the rise found for a goal
marginal rate
the share of one more unit of pay that goes in tax and contributions
The calculator never applies a single rate to the rise. It computes take-home pay twice with the country's engine and subtracts, so a band edge, a taper or a threshold inside the rise is counted exactly where it falls.

Working from two full results rather than from a rate is what makes the answer reliable. A rise that straddles a band edge is taxed partly at each rate; a rise inside a taper loses relief as well as paying tax; a rise past a cliff can lose a whole exemption at once. A single marginal rate would get each of those wrong, while the difference between two complete calculations gets them right by construction.

Worked example

Worked exampleThe calculator's opening figures: $75,000, single filer, a 5% rise, 2026 rules
ItemAmountHow it is obtained
Salary now$75,000.00taxable income 58,900 after the 16,100 standard deduction
Rise$3,750.005% of 75,000
Federal income tax on the rise$825.003,750 × 22%: all of it inside the 22% band, 50,400 to 105,700
Social Security on the rise$232.503,750 × 6.2%, far below the 184,500 wage base
Medicare on the rise$54.383,750 × 1.45%, rounded to the cent
Take-home before$61,592.5075,000 − 7,670 − 4,650 − 1,087.50
Take-home after$64,230.6278,750 − 8,495 − 4,882.50 − 1,141.88
Rise in take-home pay$2,638.12$219.84 a month: 70% of the rise, against 82% of the salary

Try it with these figures

Worked exampleA £10,000 rise from £100,000 in England, 2026-27 rules
ItemAmountHow it is obtained
Income tax on the extra £10,000£4,00010,000 × 40%
Personal allowance lost£5,000£1 for every £2 above £100,000
Income tax on the allowance lost£2,0005,000 now taxed at 40%
National Insurance on the rise£2002% above the upper earnings limit
Rise in take-home pay£3,80038% of the rise: 62% goes in tax and National Insurance

Try it with these figures

Reading the result

The headline is the rise in take-home pay for the period you choose, beside the gross rise it came from, so the two can be compared in the units your payslip uses. "You keep" is the share of the rise that reaches your account and "taken on the rise" is the rest. The table lists every deduction before and after, and the change in each is the part of the rise that deduction claims. The chart under it draws the share kept for salaries from half to twice yours, measured over a rise the size of yours, so a taper shows as a trough and a cliff as a sharp drop. In goal mode the headline becomes the gross rise you would need.

What changes the result

Where your salary sits

The same percentage rise is worth different shares at different salaries. Inside a wide band nothing changes and the share kept is flat. Near a band edge, part of the rise moves to the next rate. Contributions can work the other way: American Social Security stops at the wage base, so above it a rise keeps 6.2 points more, and British National Insurance falls from 8% to 2% above the upper earnings limit.

Tapers and cliffs

A taper withdraws a relief gradually as income rises, which adds its withdrawal rate to the tax rate for as long as it runs. Britain's personal allowance between £100,000 and £125,140 is the best known, and Dutch tax credits work the same way across a wide range of incomes. A cliff withdraws something all at once at a threshold: Ireland charges USC on the whole of your income once it passes the exemption limit, not only on the excess. A rise that crosses a cliff can leave take-home pay lower than before, and the calculator says so when it happens.

Your options

Everything you set in the country's options applies before and after the rise. A pension or 401(k) contribution set as a percentage grows with the salary, which takes part of the rise into savings but also takes it out of tax, and a regional tax such as an American state's or a Canadian province's adds its own marginal rate.

What is not included

  • Benefits and credits that depend on income. Means-tested support, child benefit charges and student aid can withdraw money a rise brings in. They sit outside payroll and are not modelled.
  • How the rise is paid. A back-dated rise paid as a lump sum can be taxed in one paycheck at a higher withholding rate, then settled when the year's tax is reconciled.
  • Timing within the tax year. A rise from the middle of the year is split between two tax years; the calculator treats it as a full year at the new salary.
  • Local taxes in American cities and counties, and any deduction the take-home calculator itself leaves out.

Using the result

Use the share kept, not the headline percentage, when you weigh a rise against something it would pay for, and the goal mode when you negotiate: it tells you the gross figure to ask for if you need a given amount more each month. When comparing two offers, run each against your current salary with the same options. If the share kept looks low, check whether the rise sits inside a taper; a pension contribution that keeps your adjusted income below the threshold can recover much of it.

Questions and answers

Short answers to the questions people bring to this calculator, each with the figures to try and, where one exists, the official source to check.

Because the rise is the top slice of your pay, and the top slice is taxed at your marginal rate, the rate of the highest band you reach plus any contributions charged on it. Your effective rate averages in the lower bands and the tax-free allowance, which the rise does not touch. A single American filer on $75,000 in 2026 pays about 18% of the salary in federal tax and FICA but nearly 30% of a rise.

Data sources

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.

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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.

  7. 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.

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  12. 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).

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  21. 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.

  22. 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.

  23. 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.

  24. 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.

  25. 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.

  26. 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.

  27. 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.

  28. 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).

  29. 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.

  30. 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.

  31. US state individual income tax and employee payroll contributions, 2026

    Tax Foundation, State Individual Income Tax Rates and Brackets, 2026; Colorado FAMLI, premium rates for employers; Minnesota Paid Leave, premium rate and contributions; Paid Leave Oregon, employers overview; Alabama DOR, 2025 Form 40 instructions; Arizona Revised Statutes 43-1041, optional standard deduction; Arkansas DFA, 2025 AR1000F and AR1000NR instructions; California FTB, 2025 tax rate schedules; Colorado DOR, 2025 Individual Income Tax Filing Guide (Book 104); Connecticut DRS, 2025 Form CT-1040 instructions; Delaware Division of Revenue, 2025 PIT-RES instructions; Georgia HB 463 (2026), amending O.C.G.A. 48-7-20 and 48-7-27; Hawaii DOTAX, Form N-11 instructions (2025 tax rate schedules); Idaho State Tax Commission, 2025 Form 40 instructions; Illinois DOR, 2025 Form IL-1040 instructions; Indiana DOR, 2025 IT-40 booklet; Iowa DOR, IA 1040 expanded instructions: exemption credits; Kansas DOR, 2025 individual income tax booklet; Kentucky DOR, 2025 Form 740 instructions; Louisiana LDR, Revenue Information Bulletin 26-005; Maine Revenue Services, 2026 individual income tax rates (revised May 2026); Comptroller of Maryland, 2025 resident tax booklet; Massachusetts DOR, 2025 Form 1 instructions; Massachusetts DOR, surtax threshold certification for tax year 2026; Michigan Treasury, 2025 MI-1040 instructions; Minnesota DOR, 2026 brackets, standard deduction and exemption amounts; Mississippi DOR, individual income tax general information; Missouri DOR, 2026 withholding tax formula; Montana DOR, tax year 2026 individual income tax rates (HB 337); New Jersey Division of Taxation, 2025 NJ-1040 instructions; New York Tax Law section 601; New York DTF, 2025 IT-201 instructions (standard deduction table); NCDOR, North Carolina standard deduction; North Dakota Tax Commissioner, 2026 Form ND-1ES tax rate schedules; Ohio Department of Taxation, 2025 IT 1040 instructions; Oklahoma Tax Commission, 2025 Form 511 instructions; Oregon DOR, 2025 Form OR-40 instructions; Oregon DOR, 2026 combined payroll tax report instructions (standard deductions); Pennsylvania DOR, 2025 PA-40 instructions; Rhode Island Division of Taxation, ADV 2025-22 inflation adjustments; South Carolina DOR, Information Letter 26-20 (Act 110 of 2026); Utah State Tax Commission, taxpayer tax credit instructions; Utah S.B. 60 (2026), enrolled; Vermont Department of Taxes, 2025 tax rate schedules; Vermont Department of Taxes, 2025 Form IN-111; Virginia Tax, 2025 Form 760 instructions; West Virginia Tax Division, 2026 income tax rate cut; West Virginia Tax Division, 2025 IT-140 instructions (rate schedules by filing status); Wisconsin DOR, 2026 Form 1-ES instructions; DC Office of Tax and Revenue, 2026 D-40ES booklet; DC Office of Tax and Revenue, 2025 D-40 booklet (tax rate schedule); Arkansas DFA, withholding tax formula revised for Act 1 of 2026 (3.7%); California FTB Tax News, October 2026: 2026 indexing; Kansas DOR, Notice 24-08: personal exemptions after 2024 Special Session SB 1; Ohio Revised Code 5747.02, as amended by HB 96 (2026 rate); Vermont Department of Taxes, IN-114 instructions 2026 (preliminary rate schedules); Maine Revenue Services, 2026 withholding tables and instructions (revised August 2026); New Jersey Department of Labor, 2026 contribution rates and wage bases; Nebraska DOR, 2026 tax calculation schedule (Form 8-460-2026); New Mexico TRD, FYI-104 (2026): withholding tables built on the 2026 rate schedule; Oregon DOR, 2026 withholding tax formulas (150-206-436); Alaska Department of Labor and Workforce Development: 2026 unemployment insurance tax rates.

    Effective 1 January 2026 to 31 December 2026. Retrieved 17 October 2026. Within its effective period.

    State income tax and employee-paid state disability or paid-leave contributions for all 50 states and the District of Columbia. Local income taxes are NOT modelled and are material in Maryland, New York City, Ohio, Pennsylvania, Kentucky, Indiana and Michigan; each affected state carries a note. Deduction phase-outs are modelled for South Carolina and Wisconsin and Ohio's exemption tiers for 2026; other phase-outs, state-specific credits, and deductions for federal tax paid (Alabama, Oregon) in the annual estimate are not.

    How we checked these figures

    Single and married-joint rates, brackets, standard deductions and exemptions come from the Tax Foundation's 2026 dataset, corrected against the state's own publication where that differs (Arizona, California, Georgia, Hawaii, Maine, Massachusetts, North Dakota, South Carolina, Utah, West Virginia). Head-of-household and married-separate figures, and the rule that a status borrows another's table where the state does not distinguish them, come from each state's own form instructions, rate schedules or statute, listed per state as statusSource. Several states carry 2025 figures where the 2026 adjustment was unpublished; each says so in its note.

CentExactCalculator publisher

CentExact publishes the calculation method, worked examples and available data sources. Automated checks cover reference calculations; they do not certify a result for your circumstances or imply approval by a lender or tax authority.

How we build and test our calculators

Figures are estimates derived from published rates and rules, current at the review date shown at the top of this page and taken from the sources listed under Data sources on this page. Rates, fees and thresholds change; always confirm current values with the official source before relying on a result.