Pay & tax

Salary percentiles explained: two official measures

Why pay is ranked on the earnings survey and households on the income survey, where the 60% and 200% lines come from, and how household size is counted.

Reviewed November 2, 2026 by CentExactRates effective October 22, 202646 sourcesCalculated in your browser. Shared links include inputs.

How the result is calculated

Two official surveys answer two different questions, and the calculator keeps them apart. The national earnings survey ranks one person's gross pay among employees: Destatis puts the median full-time salary in Germany for 2025 at 54.066 € and the point where the top 10% begin at 100.719 €. The household income survey takes what a whole household has after tax, adjusts it for the number of people living on it, and sets it against three lines: the poverty line, the median and the high-income line.

Your salary goes straight into the first. For the second, the calculator runs your pay and your partner's through the country's take-home engine on this year's tax rules, adds the two, and divides the total by the household's size on the scale the statistics office itself uses.

Rankp₁ + (p₂ − p₁) × ln(pay ÷ v₁) ÷ ln(v₂ ÷ v₁)

Household take-homeyour take-home + your partner's take-home

Equivalised incomehousehold take-home ÷ size

Poverty line60% × median equivalised income

High-income line200% × median equivalised income

v₁, v₂: the published pay points either side of yours
p₁, p₂: the shares of employees earning less than v₁ and v₂
size: 1 for the first adult, 0.5 for each other adult, 0.3 for each child under 14

The weights in the size line are the modified OECD scale that Eurostat and Destatis use. Other countries use their own publisher's scale, and the United States uses none.

Statistics offices publish a distribution as a handful of points, so a rank between two of them is read along the curve that joins them. Pay is skewed to the right. In Germany the gap from the median up to the top 10% point is more than twice the gap from the median down to the 10% point, so the interpolation runs in the logarithm of pay, which follows that shape. Past the last published point no finer rank is claimed: a salary above the top 1% point is reported as in the top 1%.

Worked example

Worked exampleOne earner on 75,000 euros a year in Germany

Step	Amount	Working
Median full-time pay	54.066 €	the 50% point, Destatis 2025
Top 10% begin at	100.719 €	the 90% point
Share earning less than you	about 71%	0.5 + 0.4 × ln(75,000 ÷ median) ÷ ln(top 10% point ÷ median)
Take-home pay	€45,350.87	2026 rules, tax class I, no church tax
Household income	1.6 times the median	one adult, so the scale divides by 1

The headline reads "Top 29%". On the household lens, €45,351 is about €12,400 below the high-income line for one adult.

Try it with these figures

Worked exampleTwo earners, each on the German median salary

Step	Amount	Working
Each earner's gross pay	54.066 €	exactly the median of full-time pay
Each earner's take-home	€34,488.64	2026 rules, tax class I, no church tax
Household take-home	€68,977.28	the two added
Household size	1.5	1 for the first adult, 0.5 for the second
Equivalised income	€45,984.85	68,977.28 ÷ 1.5
Short of the high-income line	€11,797	the line for one adult less 45,984.85

Two full-time earners on the median salary have almost exactly the living standard of one person on €75,000, and both stay below the line Germany's Poverty and Wealth Report counts as high income. A couple needs one and a half times the single person's line to cross it.

Try it with these figures

Reading the result

The headline is your rank among employees on the earnings survey's own basis: weekly pay of full-time workers in the United States, annual pay of full-time employees in Germany. "Top 29%" means 29% of that group earn as much as you or more. The first chart shows the published points as bars rising to the right, with a dot where your pay falls between them.

The second chart is the household. Its dashed lines are the poverty line, the median and the high-income line, each from the publisher, and the sentence under it names the band you are in and how far it is to the next line. Where you pick a state, Land or district, its figures are given beside the national ones, from its own table and year. In Germany the Land lines come from the Mikrozensus while the national ones come from EU-SILC, so the two are never set against each other.

Where a survey publishes only an average, as India's labour force survey does for regular salaried employees, no rank exists to give, and the headline states your pay as a multiple of that average.

What changes the result

Why the poverty line is 60% of the median

The European Union set its at-risk-of-poverty threshold at 60% of national median equivalised income in 2001, and the European statistics offices and Britain's DWP use it. Japan's health ministry and Statistics Canada draw their lines at half the median. Either way the line is relative: it rises when the median does. In Germany it is 1.445 € a month for a single adult and 3.034 € for two adults with two children under 14, and 16.1% of people fall below it. The United States uses an absolute line instead. The HHS poverty guideline is $15,960 a year for one person and rises by a fixed sum for each extra member of the household.

Why the high-income line is twice the median

The German government's Poverty and Wealth Report counts a household as income-rich above 200% of the median, and Statistics Sweden draws its high economic standard at the same point. Where a country publishes no such line, the calculator draws twice the published median and marks it as derived. Twice the median is a statistical boundary of the income distribution. It says nothing about savings or property.

Household size

A couple does not need twice a single person's income to live as well, because rent, heating and a car are shared. The modified OECD scale counts the first adult as 1, each other person aged 14 or over as 0.5 and each younger child as 0.3, so a couple with two small children counts 2.1. Japan's health ministry and Statistics Canada divide by the square root of household size. Britain's Households Below Average Income series uses the OECD weights rescaled so that a couple counts 1. The US Census ranks household income as it is, unadjusted, which is why its poverty guideline grows with the household.

What is not included

Wealth. Savings, property and pension funds are not income, and two households on the same pay can have very different assets.
Self-employed income. Earnings surveys rank employees only. In India, where most workers are self-employed or casual labourers, that leaves out most of the workforce.
Benefits. The survey income includes child benefit, housing benefit and other transfers. The calculator counts only pay, so a family that receives them has more than the figure shown.
Housing costs. The lines compare income before rent or mortgage payments. Britain also publishes an after-housing-costs series, which places London households lower.
Joint taxation. Each earner is taxed as a single employee, so German splitting or the French family quotient can leave a couple with more than shown.

Using the result

Use the earnings rank to judge a salary or an offer against the market for full-time work, and the household lens to judge how far that pay goes once it supports a family. Check the reference years on each chart. Household surveys describe income one or two years before publication, so a salary that has kept pace with prices since then sits a little higher than it would have against figures for the same year.

Questions about this calculator are answered on its own page, beside the result they are about: questions and answers.

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.

United States: pay and household income distributions
US Bureau of Labor Statistics, Usual Weekly Earnings, Table 5, third quarter 2026; US Bureau of Labor Statistics, Occupational Employment and Wage Statistics, May 2025, state estimates; US Census Bureau, Income in the United States: 2025 (P60-289), Table 5 and Historical Table H-1; US Department of Health and Human Services, 2026 poverty guidelines; US Census Bureau, American Community Survey 2025 1-year, Table B19013; Internal Revenue Service, Statistics of Income, Table 4.1, tax year 2023; US Bureau of Labor Statistics, Employment Characteristics of Families 2025, Table 2; US Census Bureau, Poverty in the United States: 2025 (P60-290), Table 1; US Census Bureau, Historical Income Table H-12: household income by number of earners, 2025.
Effective 21 October 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: usual weekly earnings of full-time wage and salary workers aged 16 and over, third quarter 2026, not seasonally adjusted; BLS publishes P10, P25, the median, P75 and P90. State figures are OEWS May 2025 annual wages of all wage and salary jobs, part-time included, the one series that covers every state; they are not compared with the national full-time figures. Living standard: Census money income of households before tax in 2025, not adjusted for household size, so the poverty line follows the HHS guideline, which grows by a fixed amount for each extra person. Alaska and Hawaii have guidelines of their own, which their state entries carry; every other state and the District of Columbia uses the guideline for the 48 contiguous states. No official high-income line exists; twice the median household income, national or state, is shown and labelled as derived. State medians are ACS 2025 1-year (Table B19013), which runs slightly below the CPS figure nationally (84,780 against 87,460). The BLS dual-earner share for 2025 is an 11-month average that leaves out October.
How we checked these figures
Values read on 2 November 2026: the BLS release table (Q3 2026, released 21 October 2026); all 255 OEWS state percentiles through the BLS public API (series OEUS{FIPS}00000000000000000{11-15}); Census Table 5, Historical Tables H-1 and H-12 and P60-290 Table 1 (xlsx); the ACS summary file acsdt1y2025-b19013.dat for every state; IRS SOI Table 4.1 (xlsx); the HHS guideline tables for the contiguous states, Alaska and Hawaii.
United Kingdom: pay and household income distributions
ONS, Annual Survey of Hours and Earnings 2026 provisional, Table 1.7a: annual pay, gross, full-time employee jobs; ONS, Annual Survey of Hours and Earnings 2026 provisional, Table 7.7a: annual pay by place of work; DWP, Households Below Average Income: an analysis of the UK income distribution, FYE 1995 to FYE 2025, section 4 (annual income by household type); DWP, Households Below Average Income FYE 2025, income values tables 2.4ts and 2.5ts; HMRC, Survey of Personal Incomes, Table 3.1a: percentile points for total income before and after tax, 2023 to 2024.
Effective 22 October 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: ASHE 2026 provisional, released 22 October 2026, gross pay for the tax year to 5 April 2026 of full-time employee jobs on adult rates held for more than a year; ASHE counts jobs, so a person with two jobs appears twice, and the self-employed are not covered. ONS publishes P10 to P90 but no P95 or P99 in Table 1; HMRC's Survey of Personal Incomes gives the top cut-offs, for all taxable income of UK taxpayers in 2023 to 2024, in figures only, since it measures a different population and income. Nation figures are ASHE Table 7.7a (place of work); Table 3 has no England row. Living standard: HBAI FYE 2025, net equivalised household income before housing costs. DWP publishes annual percentiles for a single adult only at P10, P50, P90 and P97 (rounded to the 100 pounds); weekly percentiles are published for a couple without children only, so the lens uses the annual single-adult figures. DWP's 60 percent line is published weekly (289 pounds for a single adult, Table 2.4ts); the annual line here is 60 percent of the published annual single-adult median and is marked derived. HBAI has no high-income line; twice the median is shown as derived. Nation medians (Table 2.5ts) are three-year averages published for a couple without children and are restated for a single adult with HBAI's own weight of 0.67, the restatement Table 2.4ts makes for the UK; they are rounded to the pound.
How we checked these figures
ASHE values read from the 2026 provisional xlsx files (Tables 1.7a and 7.7a), HBAI values from the FYE 2025 report and the income-values ods (Tables 2.4ts and 2.5ts), SPI values from Table_3.1a_2324.ods, all on 2 November 2026. Table 2.4ts restates the UK couple median (719.48 pounds a week) for a single adult as exactly 0.67 times it (482.05), and its 60 percent line (289.23) is 60 percent of that.
Germany: pay and household income distributions
Destatis, Press release 113 of 1 April 2026: gross annual earnings of full-time employees 2025; Statistische Ämter des Bundes und der Länder, EU-SILC 2025 final results, tables AR.5 and AR.7; Eurostat, Distribution of income by quantiles (ilc_di01), Germany, survey year 2025; Federal Government Poverty and Wealth Report, indicator R01: income-rich share; Statistische Ämter des Bundes und der Länder, Mikrozensus 2025 first results, tables A1, A7, A10 and A11 (against each Land's median); Destatis, Press release 434 of 5 December 2025: low-wage jobs April 2025; Destatis, Press release 039 of 3 February 2026: at-risk-of-poverty rate 2025, first results.
Effective 1 April 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: gross annual pay of full-time employees including special payments (holiday and Christmas pay), employees with at least seven months of work in the year, part years scaled to twelve months. Destatis publishes P10, P30, the median, P90 and P99 for 2025. Living standard: EU-SILC 2025, which measures 2024 income, equivalised by the modified OECD scale; Statistikportal table AR.7 and Eurostat ilc_di01 agree to the euro, and P95 and P99 are Eurostat's. The high-income line is twice the median, the definition of income wealth in the Federal Government's Poverty and Wealth Report. Land figures are Mikrozensus first results for 2025 against each Land's own median, current monthly income reported in bands, a different survey and income measure from EU-SILC, and are never compared with it. Each Land's share below its own 60 percent line is table A1.2. Land earnings are not shown: Destatis publishes the 2025 annual distribution for Germany as a whole and medians for east and west only, and the Federal Employment Agency's Land medians measure monthly pay on 31 December, a different date and basis. The Poverty and Wealth Report's EU-SILC series of the share above twice the median (indicator R01) runs to 2023 (8.2 percent), behind the lens year, so it appears in figures only and is not attached to the high line.
How we checked these figures
Every value read from the publisher's release, xlsx or API on 2 November 2026: Destatis press releases 113, 434 and 039; Statistikportal tables AR.5, AR.7, A1, A7, A10 and A11; Eurostat ilc_di01, ilc_di03, ilc_li01 and ilc_li02; the R01 indicator page. The EU-SILC 60 percent line (17,334 a year) matches the Statistikportal monthly figure of 1,445 to the euro after division by twelve, and each Land line in A7.2 and A11.2 is 60 and 200 percent of the A7.1 median.
Canada: pay and household income distributions
Statistics Canada, Table 11-10-0240-01, Distribution of employment income of individuals by gender and work activity, 2024; Statistics Canada, Table 11-10-0193-01, Upper income limit, income share and average of adjusted market, total and after-tax income by income decile, 2024; Statistics Canada, Table 11-10-0232-01, Low income measure (LIM) thresholds by income source and household size, 2024; Statistics Canada, Table 11-10-0135-01, Low income statistics by age, gender and economic family type, 2024; Statistics Canada, Table 11-10-0055-01, High income tax filers in Canada, 2023.
Effective 29 April 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: Canadian Income Survey 2024 (released 29 April 2026), employment income of full-year full-time workers (employed all 52 weeks, usually 30 hours a week or more), which counts wages and salaries before deductions and net self-employment income. Statistics Canada publishes no percentiles of this income, only the median and the share of workers in each $10,000 band. The points are the shares below each band boundary from $20,000 to $100,000, summed downwards from the published share at $100,000 and over, so they use only bands of quality A or B and carry the rounding of each published band (one decimal place); the bands under $20,000 (quality C and D) are left out. The $70,000 boundary (49.8 percent) is replaced by the published median, $70,200, which it sits next to. Provincial and territorial earnings are the published medians only, because most provincial band shares carry quality C to F. Living standard: adjusted after-tax household income deciles for 2024, household income divided by the square root of household size, all persons ranked. The poverty line is the low income measure after tax (LIM-AT) for one person, half the median adjusted after-tax household income; Canada's Official Poverty Line, the Market Basket Measure, prices a basket for each region and a family of four and has no single national figure to place an income against. The median is the upper limit of the fifth decile; the high-income line is twice it, derived, as Statistics Canada publishes none. Regional medians are each province's and territory's own fifth-decile limit; Yukon's carries quality B, and those of the Northwest Territories and Nunavut quality C. No figure of quality D, E or F is used. Tax-filer thresholds are total income (before tax, capital gains excluded) from the T1 Family File for 2023, the latest year published.
How we checked these figures
Every value read from the Statistics Canada full-table CSV downloads (11-10-0240, 11-10-0193, 11-10-0232, 11-10-0135 and 11-10-0055) on 2 November 2026, with the quality letter of each; the LIM-AT for two, three and four people is the one-person threshold times the square root of household size to the dollar, and twice the one-person LIM-AT (62,634) agrees with the published median (62,600) to the hundred.
Australia: pay distributions
Australian Bureau of Statistics, Employee Earnings and Hours, Australia, May 2025, data cube 3 (63060DO003), tables 6 and 16; Australian Taxation Office, Taxation statistics 2023-24, Individuals Table 16: percentile distribution of taxable individuals by taxable income; Australian Bureau of Statistics, Media statement of 17 July 2025: Survey of Income and Housing results will not be released.
Effective 23 January 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: weekly total cash earnings (ordinary time plus overtime, salary sacrificed amounts included, annual bonuses and leave loading excluded) of full-time employees, junior and apprentice rates included, in May 2025, from a survey of employers released 23 January 2026; self-employed people, the permanent defence forces and businesses mainly in agriculture, forestry and fishing are out of scope. The ABS publishes P10, P20, P25, P30, P40, the median, P60, P70, P75, P80 and P90, and no P95 or P99. States and territories are published for all employees only, part-time included, so the regional figures are never compared with the national full-time ones. Living standard: none shown. The ABS withheld the 2023-24 Survey of Income and Housing because the data did not meet its standards (media statement, 17 July 2025) and expects results from the 2025-26 survey from mid 2027; the 2019-20 survey is too old to rank a current income, and the Henderson poverty lines are a Melbourne Institute research convention, not an official line. ATO thresholds are taxable income (after deductions) of taxable individuals, people with tax payable, from 2024 returns processed by 31 October 2025.
How we checked these figures
Values read from the ABS data cube 63060DO003_202505.xlsx (tables 6 and 16) and the ATO Table 16 xlsx on data.gov.au (Table 16B, ranged taxable income by percentile) on 2 November 2026; the top 10%, 5% and 1% thresholds are the lower bounds of the 91st, 96th and 100th percentile bands.
Ireland: pay and household income distributions
CSO, Earnings Analysis using Administrative Data Sources 2025, Table 2.2: weekly earnings by decile; CSO, Earnings Analysis using Administrative Data Sources 2025, Table 6.2: median weekly earnings by county; Eurostat, EU-SILC 2025, Ireland: distribution of income by quantiles (ilc_di01) and median equivalised income (ilc_di03); Eurostat, EU-SILC 2025, Ireland: at-risk-of-poverty thresholds (ilc_li01) and rate (ilc_li02); CSO, Survey on Income and Living Conditions 2025, key findings; CSO, Earnings Analysis using Administrative Data Sources 2025, annual earnings.
Effective 6 October 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: CSO EAADS 2025, released 6 October 2026, from Revenue PAYE records: gross annual earnings of each employment divided by its weeks worked, for employments active in October; employments under 500 euros a year or two weeks, secondary employments under 4,000 euros and NACE sectors A, T and U are excluded. EAADS counts employments, part-time included. Table 2.2 publishes P10 to P90. P95 (2,348.94) and P99 (4,584.12) appear only as Figure 2.1 chart data, not in a table or in PxStat, so they are left out. Annual deciles are not published; the annual median (46,305 euros) covers only employments of 50 weeks or more. County figures are medians only, by county of residence. Living standard: Eurostat EU-SILC 2025 (2024 income) on the modified OECD scale, used for every line. CSO's own release uses a national scale (1, 0.66, 0.33) that gives a lower median (31,767 euros) and threshold (19,060 euros); those appear in figures only and are never mixed with the Eurostat lines. Ireland has no official high-income line; twice the median is shown as derived. No regional household income figures are used.
How we checked these figures
EAADS values read from the CSO release pages (Tables 2.2 and 6.2), EU-SILC values from the Eurostat API (ilc_di01, ilc_di03, ilc_li01, ilc_li02) on 2 November 2026; the Eurostat fifth decile (35,138) equals the published median.
Netherlands: pay and household income distributions
Eurostat, Structure of Earnings Survey 2022: annual earnings by quantiles (earn_ses22_adeci), Netherlands; Eurostat, EU-SILC 2025, Netherlands: distribution of income by quantiles (ilc_di01) and median equivalised income (ilc_di03); Eurostat, EU-SILC 2025, Netherlands: at-risk-of-poverty thresholds (ilc_li01) and rate (ilc_li02); CBS, Leven in armoede 2025.
Effective 9 February 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: CBS publishes hourly wage quartiles and average annual wages but no annual earnings deciles, so the lens uses Eurostat's Structure of Earnings Survey 2022 (data updated 9 February 2026): gross annual earnings, including 13th-month payments, holiday allowance and annual bonuses, of full-time employees in enterprises with 10 or more employees, NACE sections B to S excluding public administration (O). Eurostat publishes P10, the median and P90, and the low-pay point at two thirds of the median with the share of employees below it (15.6 percent); all four are used. Living standard: Eurostat EU-SILC 2025 (2024 income) on the modified OECD scale. The Netherlands has no official high-income line; twice the median is shown as derived. CBS's national poverty line is budget-based (what is left after housing, energy and care costs), not 60 percent of a median, and appears in figures only. Province figures are left out: CBS's province medians of standardised income divide by CBS's own equivalence factors, which differ from the modified OECD scale for any household of more than one person, so they cannot be read against this lens.
How we checked these figures
SES and EU-SILC values read from the Eurostat API (earn_ses22_adeci, ilc_di01, ilc_di03, ilc_li01, ilc_li02) and the CBS budget poverty line from the CBS longread on 2 November 2026; the Eurostat fifth decile (34,466) equals the published median.
New Zealand: pay distributions
Stats NZ, Labour market statistics (income): June 2026 quarter; Stats NZ, Household income and housing-cost statistics: Year ended June 2025, correction notice of 29 September 2026.
Effective 26 August 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: median gross weekly earnings from wages and salaries in the June 2026 quarter, from the income supplement of the Household Labour Force Survey, covering everyone who received wages or salaries, full-time and part-time. Stats NZ publishes the median and not the spread, so pay is compared with the median as a ratio and not ranked. No regional series is used: the regional earnings tables sit in Aotearoa Data Explorer behind an API key and could not be read from the publisher. Living standard: none shown. Stats NZ identified errors in the Household Income and Living Survey data for the year ended June 2025 (notice of 29 September 2026) and will release corrected household income measures in February 2027.
How we checked these figures
The median and the medians by sex read from the Stats NZ release page and its chart data on 2 November 2026 (published 26 August 2026); the correction notice read from the household income release page the same day.
Sweden: pay and household income distributions
Medlingsinstitutet and SCB, Wage structure statistics, whole economy, 2025 (table LoneSpridSektYrk4AN); Medlingsinstitutet, Quality declaration: wage structure statistics, whole economy, 2025; SCB, Income distribution (fractiles) for people resident in Sweden all year, by county, 2024 (table SamNetFrakt); Eurostat, EU-SILC 2025, Sweden: distribution of income by quantiles (ilc_di01) and median equivalised income (ilc_di03); Eurostat, EU-SILC 2025, Sweden: at-risk-of-poverty thresholds (ilc_li01) and rate (ilc_li02); SCB, Indicators of income distribution by region, economic standard, 2024 (table TabVX1DispInkN).
Effective 16 June 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: the 2025 wage structure statistics for the whole economy, published 16 June 2026: monthly pay (basic pay, variable supplements and benefits) restated to full time, of employee jobs held by people aged 18 to 68; overtime pay, 13th-month payments and profit shares are not counted. P10, P25, the median, P75 and P90 are published; no other percentiles are. Wage structure statistics are published by NUTS 2 region only, so pay is ranked nationally. SCB's county income statistics (total earned income, pensions and benefits included, of everyone aged 20 to 64) measure a wider population and income, so they appear in figures only and are never used to rank a salary. Living standard: Eurostat EU-SILC 2025 (2024 income) on the modified OECD scale. SCB's register-based economic standard divides by SCB's own consumption units (a partner 0.51, the first child up to 19 years 0.52, each further child 0.42), which the single child weight of the dataset schema cannot express, so the register deciles and SCB's 200 percent line are not used as the lens; SCB's shares above 200 percent and below 60 percent of its median appear in figures only. The EU-SILC fifth decile (326,669) and the published median (326,671) differ by 2 kronor in Eurostat's own tables. County household income lines are left out for the same scale reason.
How we checked these figures
Wage structure and county income values read from the SCB PxWeb API, EU-SILC values from the Eurostat API (ilc_di01, ilc_di03, ilc_li01, ilc_li02), economic standard shares from SCB table TabVX1DispInkN, on 2 November 2026.
India: pay of regular salaried employees
Ministry of Statistics and Programme Implementation, Periodic Labour Force Survey Annual Report 2025, press note of 27 March 2026; Ministry of Statistics and Programme Implementation, PLFS data API, indicator 6: average monthly earnings from regular wage or salaried employment, 2025, by state.
Effective 27 March 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: PLFS calendar year 2025, average gross wage or salary in the calendar month before the interview of regular wage or salaried employees, persons, rural and urban together. These employees are 23.6 percent of workers by usual status; the self-employed and casual labourers, the larger part of the workforce, are measured differently (earnings over 30 days and per day) and are not in the comparison. MoSPI publishes means only, no median or percentiles, so pay is compared with the mean as a ratio. The survey's sampling design changed from January 2025, and MoSPI states the 2025 estimates may not be strictly comparable with earlier years. State and union territory means come from the same indicator. Telangana is keyed TG, the code the region registry and the tax and property datasets already use; ISO 3166-2 changed it to TS in November 2023. Living standard: none. The last official poverty line (Tendulkar method, 2011 to 2012) measures consumption per person, and no official survey publishes the distribution of household income after tax.
How we checked these figures
All-India and state means read from the MoSPI PLFS API (indicator 6, year 2025, gender person, sector rural plus urban) on 2 November 2026; the male and female means, the regular-salaried share, the self-employed and casual earnings and the comparability statement read from the press note PDF.
Sri Lanka: pay of monthly-paid employees
Department of Census and Statistics, Sri Lanka Labour Force Survey Annual Report 2025, table 4.6; Department of Census and Statistics, Official poverty lines by district, August 2026; Department of Census and Statistics, Statistical Abstract 2024, table 4.6: poverty headcount ratio by district and survey period.
Effective 15 September 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: Labour Force Survey 2025, median gross monthly wage or salary of employees paid by the month. The DCS publishes the mean and median only, so pay is compared with the median as a ratio. Employees paid by the day have their own median (35,000 a month); own-account workers and employers report income, not wages, and are not compared. District wages appear only as a chart (figure 4.9), with no values, so there is no regional block. The 2025 report replaces the 2024 one (median 48,000) named in the plan; it carries no release date, and 15 September 2026 is the date the DCS server gives for the report file. Living standard: none in the lens. The official poverty line is published per person per month for each district and updated each month for prices (August 2026: 17,719 nationally), but the latest household income survey is HIES 2019, with no published distribution or median that could be compared with today's incomes; the line and the 2019 headcounts are kept as figures.
How we checked these figures
Earnings read from the LFS 2025 report PDF, table 4.6, on 2 November 2026; poverty lines read from the DCS district table for August 2026, whose columns were matched to districts by the header images; 2019 headcounts from Statistical Abstract table 4.6.
Finland: pay and household income distributions
Statistics Finland, Structure of Earnings 2024, table 15b2: earnings of full-time wage and salary earners per month by sector and region; Statistics Finland, Income distribution statistics 2024, table 11wh: decile and percentile groups of disposable income per consumption unit; Statistics Finland, Income distribution statistics 2024, table 13vi: at-risk-of-poverty thresholds for different households; Statistics Finland, Income distribution statistics 2024, table 14ww: income level and risk of poverty by region.
Effective 8 June 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: Structure of Earnings 2024, released 8 June 2026: total monthly earnings of 1,700,898 full-time wage and salary earners, meaning basic pay, regularly paid bonuses, benefits in kind and overtime pay; holiday bonuses and performance bonuses are excluded. Only P10, the median and P90 are published, nationally and for each of the 19 regions (Statistics Finland's region codes MK01 to MK21, mapped to ISO 3166-2:FI codes 01 to 19). Living standard: register-based income distribution statistics 2024, released 16 December 2025, disposable cash income per consumption unit on the modified OECD scale, nominal euros. Deciles are the upper bounds of the decile groups; P95 is the upper bound of p91 to 95 and P99 the upper bound of p91 to 99. Finland has no official high-income line; twice the median is shown as derived. Regional at-risk-of-poverty rates are measured against the national threshold, which is shown with each region's own share below it. Eurostat's EU-SILC figures for Finland (median 29,740 euros) are a different source and are not used.
How we checked these figures
Values read from the Statistics Finland PxWeb API (tables 15b2, 11wh, 13vi, 14ww) on 2 November 2026; table 13vi's thresholds equal 60 percent of the 11wh median times the modified OECD factor of each household (18,314; 27,471; 38,459) to the euro.
Japan: pay and household income distributions
National Tax Agency, Statistical Survey of Actual Status for Salary in the Private Sector 2025 (令和7年分民間給与実態統計調査), September 2026, table 16 and average pay; Ministry of Health, Labour and Welfare, Basic Survey on Wage Structure 2025 (賃金構造基本統計調査), 24 March 2026, appendix table 3; Ministry of Health, Labour and Welfare, Comprehensive Survey of Living Conditions 2025 (国民生活基礎調査), 15 July 2026, section 6 and table 11.
Effective 29 September 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: the National Tax Agency's survey of withholding records for 2025, 51.63 million private-sector employees who worked the whole year, salary and bonuses together, before tax. It publishes no percentiles: each point is the top of a published salary band (up to 1 million yen, over 1 up to 2 million, and so on to over 25 million), and its share is the cumulative headcount of the bands up to it divided by the 51,631 thousand total, rounded to four decimals; the open top band (over 25 million, 196 thousand people) has no point. MHLW's wage structure deciles (figures) measure scheduled monthly pay in June 2025 without overtime or bonuses, for general workers at private establishments with 10 or more employees, and are not mixed with the tax figures. Living standard: the 2025 Comprehensive Survey of Living Conditions, 2024 income, household disposable income divided by the square root of household size. MHLW publishes the median (2.77 million yen) and the poverty line at half of it (1.38 million yen) but no percentiles, so the lens shows the lines and the median only. Japan has no official high-income line; twice the median is shown and marked derived. No regions: MHLW's prefecture figures are mean scheduled pay only, a different measure from the national tax bands.
How we checked these figures
Band headcounts, totals and average pay read from the NTA report PDF (2025_001.pdf, table 16 and pages 7 and 16) on 2 November 2026; MHLW deciles from toukeihyo_gaikyo.xlsx appendix table 3; poverty line, median and poverty rates from the MHLW survey PDF, table 11. The NTA report is dated September 2026; the release day, 29 September 2026, is the one the trade press reports.
France: pay and household income distributions
INSEE, Insee Première no. 2132 of 22 October 2026: private-sector pay in 2025, figure 4; INSEE, Insee Première no. 2117 of 9 July 2026: living standards and poverty in 2024; INSEE, Distribution des niveaux de vie, 1996 to 2024; INSEE, Seuils de pauvreté mensuels, 1975 to 2024.
Effective 22 October 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: INSEE's Tous salariés base for 2025, net monthly pay in full-time equivalent of private-sector employees in France, apprentices, interns and subsidised contracts included, agricultural employees and those of private households excluded. Net means after employee social contributions, CSG and CRDS and before income tax; INSEE publishes only the mean in gross terms (3,693 a month), so the lens is compared with net pay. The deciles, P95 and P99 are figure 4 of Insee Première 2132; the centile table in the same file gives D9 and P99 one euro higher (4,442 and 10,553), and figure 4 is used. Living standard: ERFS 2024 (income year 2024), disposable income per consumption unit on the modified OECD scale, people in ordinary housing in metropolitan France whose reference person is not a student. INSEE publishes the deciles and C95 per year and the poverty threshold per month (1,337 for a single person); the lens is annual, so its poverty line is 60 percent of the published annual median, 16,044, which is 1,337 times twelve, and is marked derived. INSEE publishes no high-income line; twice the median is shown and marked derived. No regional block: INSEE's regional living standards (Filosofi 2023) are a different source and year, and the region registry holds France's property rate groups, not régions.
How we checked these figures
Earnings deciles read from ip2132.xlsx (figure 4) and the INSEE page on 2 November 2026; living-standard deciles, C95 and median from the INSEE decile table and ip2117.xlsx; the poverty rate, threshold and rates by activity status from ip2117.xlsx figures 3 and 4.
Spain: pay and household income distributions
INE, Encuesta Anual de Estructura Salarial 2024 (final results, 28 May 2026), table 28191: annual gross pay by percentile and autonomous community; INE, Encuesta Anual de Estructura Salarial 2024, table 28187: mean annual gross pay by type of working day; INE, Encuesta de Condiciones de Vida 2025, press release of 5 February 2026; INE, Encuesta de Condiciones de Vida 2025, table 9964: at-risk-of-poverty thresholds; Eurostat, Distribution of income by quantiles (ilc_di01), Spain, survey year 2025; Eurostat, Mean and median income by age and sex (ilc_di03), Spain, survey year 2025.
Effective 28 May 2026 onward. Retrieved 2 November 2026. Within its effective period.
Earnings: INE's annual wage structure survey for 2024, gross annual pay of every employee in industry and services, part-time and part-year employees included; agriculture (CNAE section A) is outside the survey. INE publishes P10, the quartiles, the median and P90 for Spain and for each autonomous community; Ceuta and Melilla are not in the regional table. Full-time percentiles are published only for 2022, in the four-yearly survey, so they are not used. Living standard: ECV 2025, which measures 2024 income, equivalised by the modified OECD scale (the threshold for two adults and two children, 25,662.8, is 2.1 times the single-person 12,220.4). INE publishes the thresholds and the poverty rate; the deciles, P95, P99 and the median are Eurostat's for the same survey, and Eurostat's single-person threshold (12,220) agrees with INE's. Neither publishes a high-income line, so twice the median is shown and marked derived. INE publishes regional poverty rates against the national threshold but no regional thresholds, so the living-standard lens has no regional block.
How we checked these figures
Percentiles read from the INE Tempus API (DATOS_TABLA 28191, 28187 and 9964) and the Eurostat dissemination API (ilc_di01, ilc_di03, ilc_li01, ilc_li02) on 2 November 2026; release dates and the poverty and AROPE rates from the INE press releases.
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. Due for a check.
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. Due for a check.
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; CRA, T4127 Payroll Deductions Formulas, 122nd edition, effective January 1, 2026: Ontario tax reduction (factor S).
Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Due for a check.
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
The Ontario tax reduction (300 dollars, and 554 for each dependant) is factor S of the January 2026 T4127. 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; CRA, Form ON428 Ontario Tax, 2025: brackets, surtax and the Ontario tax reduction; CRA, Form MB428 Manitoba Tax, 2025: brackets held at 47,000 and 100,000.
Effective 1 January 2025 to 31 December 2025. Retrieved 24 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. Manitoba's Budget 2025 froze its brackets at 47,000 and 100,000 dollars for 2025, as Form MB428 prints them; the CRA's rates page still shows the indexed thresholds. 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. The Ontario tax reduction (294 dollars, and 544 for each dependant) and Ontario's surtax thresholds are Form ON428's.
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; Medicare Levy Act 1986, compilation of 1 July 2026, s 3 (threshold amount, phase-in limit) and s 7; Higher Education Support Act 2003, compilation of 1 July 2026, s 154-20 (amount of compulsory repayment); ATO: income tests, including reportable super contributions in MLS and HELP repayment income.
Effective 1 July 2026 to 30 June 2027. Retrieved 24 October 2026. Within its effective period.
Financial year 2026-27, in which the second marginal rate falls from 16% to 15%. The Medicare levy low-income threshold (28,011 dollars) and phase-in limit (35,013 dollars) are the amounts in the Medicare Levy Act 1986 as compiled on 1 July 2026, which apply to 2026-27 because the Act sets them without a closing year; no 2026-27 increase has been legislated yet, and the government usually raises them for an income year in the following May Budget, with effect back to its start. The HELP base of 9,028.35 dollars is the statutory one (15% of 129,717 less 69,528, s 154-20 of the Higher Education Support Act 2003); the ATO's table prints it rounded to 9,028. 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.
How we checked these figures
Rates, the Medicare levy surcharge tiers (105,000, 123,000 and 164,000 dollars for singles) and the HELP bands (15% above 69,528, 17% above 129,717, 10% of all income from 186,051) are the ATO's 2026-27 tables. engine.test.ts pins the HELP repayment to s 154-20 (12,476.46 dollars at 150,000 and 18,604.96 at 186,050, where the marginal amount is still below 10% of income) and the Medicare levy at the phase-in limit to s 7(2) of the Medicare Levy Act 1986 (700.20 dollars at 35,013).
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; Medicare Levy Act 1986, compilation of 1 July 2026, s 3 (threshold amount, phase-in limit) and s 7; Higher Education Support Act 2003, compilation of 1 July 2026, s 154-20 (amount of compulsory repayment).
Effective 1 July 2025 to 30 June 2026. Retrieved 24 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 threshold of 28,011 dollars and phase-in limit of 35,013 dollars are the 2025-26 figures announced in the May 2026 Budget and enacted by Schedule 5 of the Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Act 2026 (assent 30 June 2026, applying from the 2025-26 income year). 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. The Medicare levy thresholds were read from the Medicare Levy Act 1986 as compiled on 1 July 2026, and the levy at the phase-in limit itself is still the phase-in figure (s 7(2)): 700.20 dollars at 35,013.
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. Due for a check.
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 give the spouse's income the first call on the couple's band, up to the one-income band that one spouse can hold, so the increase for a second income always reaches the lower earner (Revenue, How your Income Tax is calculated, example 4). 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 give the spouse's income the first call on the couple's band, up to the one-income band that one spouse can hold, so the increase for a second income always reaches the lower earner (Revenue, How your Income Tax is calculated, example 4). 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; Belastingdienst, Heffingskortingen voor AOW-gerechtigden; Belastingdienst, Fiscale informatie 2026, hoofdstuk 21 Heffingskortingen; Wet inkomstenbelasting 2001, geldend op 1 januari 2026: artikel 8.17 (ouderenkorting).
Effective 1 January 2026 to 31 December 2026. Retrieved 24 October 2026. Due for a check.
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%, both credits fall to the Belastingdienst's AOW-age tables, which carry no AOW premium part, and the ouderenkorting is added. The alleenstaande ouderenkorting, which depends on receiving a single person's AOW, is not modelled. 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, each with its AOW-age table, were read directly from the Belastingdienst pages listed above; the ouderenkorting is article 8.17 of the Wet IB 2001 as it stood on 1 January. 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; Belastingdienst, Heffingskortingen voor AOW-gerechtigden; Wet inkomstenbelasting 2001, geldend op 1 januari 2025: artikel 8.17 (ouderenkorting).
Effective 1 January 2025 to 31 December 2025. Retrieved 24 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%, both credits fall to the Belastingdienst's AOW-age tables, which carry no AOW premium part, and the ouderenkorting is added. The alleenstaande ouderenkorting, which depends on receiving a single person's AOW, is not modelled. 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, each with its AOW-age table, were read directly from the Belastingdienst pages listed above; the ouderenkorting is article 8.17 of the Wet IB 2001 as it stood on 1 January. 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. Due for a check.
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; Memorandum explaining the provisions in the Finance Bill, 2025: rebate under section 87A (marginal relief in the new regime only).
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; Memorandum explaining the provisions in the Finance Bill, 2025: rebate under section 87A (marginal relief in the new regime only).
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. Due for a check.
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. Due for a check.
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. Due for a check.
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. Due for a check.
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.
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. Due for a check.
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.