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Pay & tax

How self-employed people are taxed: profit, contributions and reliefs

Why a sole trader pays both halves of social insurance in one country and a flat share of turnover in another, with worked examples and the rules behind them.

Reviewed by CentExactRates effective 30 sourcesCalculated in your browser. Shared links include inputs.

How the result is calculated

Working for yourself changes two things about tax. There is no employer to pay half of your social insurance, so in most countries you pay both halves yourself, or a rate set for the self-employed. And there is no payslip, so the tax is worked out on the year's profit and paid by instalments or on a return. The calculator therefore starts from profit, not pay, and charges it the way each country's law charges a sole trader.

income taxbrackets(profit − business deductions − allowances) − credits

you keepprofit − income tax − contributions

profit
takings less allowable business expenses, before tax and before your own contributions
business deductions
what the law takes off profit before income tax: half of US self-employment tax, the deductible part of Canadian CPP, the Dutch zelfstandigenaftrek and MKB-winstvrijstelling, Sweden's 25% standard deduction, Finland's YEL and 5% entrepreneur's deduction
contributions
the self-employed person's social insurance: both halves of CPP or FICA, Class 4, PRSI Class S, egenavgifter, YEL, the cuota de autónomos, URSSAF
Income tax uses the same brackets, allowances and credits as the take-home pay calculator for the same country and year, read from the same dataset.

Two countries tax a flat share of turnover instead of profit. A French micro-entrepreneur pays URSSAF contributions as a percentage of turnover set by the activity, and income tax either as a further small percentage (the versement libératoire) or on turnover less a flat abatement for costs. An Indian professional under section 44ADA declares half of gross receipts as profit and pays the normal slabs on it. For those two the amount you enter is turnover, and the calculator says so.

Worked example

Worked exampleThe calculator's opening figures: $75,000 of profit in the United States, single
ItemAmountHow it is obtained
Net earnings from self-employment$69,262.5092.35% of profit
Self-employment tax$10,597.1612.4% plus 2.9% of net earnings
Half of it, deducted−$5,298.58adjusted gross income $69,701.42
Standard deduction−$16,100taxable income before QBI $53,601.42
QBI deduction−$10,720.2820% of taxable income, the lower limit
Federal income tax$4,897.74on $42,881.14
You keep$59,505.1079% of profit, before state tax

Try it with these figures

Worked exampleBritain: £50,000 of profit in England
ItemAmountHow it is obtained
Income tax£7,48620% of £37,430 after the £12,570 personal allowance
Class 4 National Insurance£2,245.806% of profits between £12,570 and £50,270
Class 2£0treated as paid above £7,105 of profit
You keep£40,268.20

Try it with these figures

Worked exampleFrance: €40,000 of turnover from services as a micro-entrepreneur
ItemAmountHow it is obtained
URSSAF contributions€8,48021.2% of turnover
Vocational training€400.1% of turnover
Taxable income€20,000turnover less the 50% abatement for costs
Income tax€445the barème for a single person, after the décote
You keep€31,035before any real costs, which the regime never deducts

Try it with these figures

Reading the result

The headline is what is left of the year's profit after every line in the list, and the rate beside it is that total as a share of profit. The marginal rate is what the next unit of profit would cost, measured by running the engine again a little higher, so it includes every taper and threshold at once: a Canadian crossing the CPP ceiling, a British earner losing the personal allowance above £100,000, a Dutch entrepreneur whose deductions save only 37.56% in the top bracket.

Tax and contributions are shown apart because they behave differently. Contributions usually stop at a ceiling (Social Security at $184,500, CPP at its maximum, Swedish egenavgifter never) and often buy something: a state pension, sick pay, parental benefits. Income tax keeps rising. Where a contribution is deductible, the income tax line is already lower for it.

Some lines are honestly approximate. Japan's National Health Insurance is set by each municipality, so one Tokyo ward's rates stand in for yours. Germany's health insurance assumes voluntary statutory cover; a privately insured person pays a premium instead. New Zealand's ACC work levy depends on your industry and is shown at the national average.

What changes the result

Profit is the main lever, and the order of deductions matters. A pension contribution, a home office, equipment or a vehicle used for the business all reduce profit before any of these calculations start, and they are not modelled here, so enter profit after them. In countries where contributions are charged on a floor, such as Germany's minimum base for health insurance or New Zealand's minimum liable earnings, a small profit pays proportionally more.

Choices you make change it too. An American who claims the qualified business income deduction takes up to 20% of profit off taxable income. A French micro-entrepreneur who opts for the versement libératoire pays 1% to 2.2% of turnover instead of the barème, which suits a household with other income. A Finn's YEL income is set by the value of the work rather than the profit, and a lower one costs less now and earns less pension later. A Dutch ondernemer who works fewer than 1,225 hours loses the zelfstandigenaftrek.

What is not included

The calculator treats the business as your only income and you as single. It does not add a partner's income, a salary from a job alongside the business, or joint assessment. It does not charge VAT, GST or sales tax, which a registered business collects and pays over, or local business taxes such as Germany's Gewerbesteuer, the French CFE, American state income tax and city taxes. Losses brought forward, capital allowances, the trading allowance and the split of a Finnish sole trader's profit into capital income are also left out.

Using the result

Use the monthly figure to set what you pay yourself and the rest to put aside, because none of this is withheld. Each country collects it differently: American quarterly estimated tax, British payments on account, New Zealand provisional tax, Swedish F-skatt, Japanese and Irish returns with a later bill. The note under the result names the instalments for your country. Check the rates again when a tax year changes, and when your profit crosses one of the ceilings or thresholds the marginal rate shows.

Questions and answers

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

Income tax on profit at the same rates as an employee in most countries, plus social contributions that are often higher, because the self-employed pay the employer's share too. In the United States that is 15.3% of 92.35% of profit before income tax; in Canada both halves of CPP. Britain charges less than an employee pays, and Australia and Sri Lanka charge no contribution at all. Enter your profit and country to see each line.

Data sources

Every rate, threshold and index the calculator uses is read from a dataset that records where it came from and when it applies. The list below is that record.

  1. United States: self-employment tax and the QBI deduction, 2026

    IRS, Self-employment tax (Social Security and Medicare taxes); IRS Rev. Proc. 2025-32, section 4.26 (section 199A threshold amounts); SSA, Contribution and benefit base.

    Effective 1 January 2026 to 31 December 2026. Retrieved 18 October 2026. Within its effective period.

    Self-employment tax is 12.4% Social Security on net earnings up to the wage base and 2.9% Medicare on all of them, net earnings being 92.35% of profit, with the Additional Medicare Tax above the filing-status threshold; the wage base, the Additional Medicare thresholds, the brackets and the standard deduction are read from the take-home dataset tax:us:2026. The QBI deduction is modelled for a business with no employees and no qualified property, for which it phases out completely across the phase-in range; the 400 dollar minimum for at least 1,000 dollars of active QBI applies from 2026 under the One Big Beautiful Bill Act. State income tax, self-employed health insurance, retirement contributions and the home office deduction are not modelled.

    How we checked these figures

    SE tax rates read from the IRS page; QBI thresholds and phase-in ranges read from Rev. Proc. 2025-32. The SSA page refuses automated fetches; the 184,500 dollar wage base is the take-home dataset's.

  2. United Kingdom: National Insurance for the self-employed, 2026/27

    GOV.UK, Rates and allowances: National Insurance contributions; GOV.UK, Self-employed National Insurance rates; HMRC National Insurance Manual NIM70150, Class 2 from 6 April 2024; GOV.UK, Payments on account.

    Effective 6 April 2026 to 5 April 2027. Retrieved 18 October 2026. Within its effective period.

    Class 4 is 6% of profits between the lower and upper profits limits and 2% above. Since 6 April 2024 there is no liability to Class 2: above the small profits threshold it is treated as paid, and below it it may be paid voluntarily. Income tax uses the personal allowance, its taper and the rest-of-UK or Scottish bands of the take-home dataset tax:uk:2026-27. Losses, capital allowances, pension contributions and the trading allowance are not modelled.

    How we checked these figures

    Read from the GOV.UK rates and allowances page for 2026 to 2027.

  3. Germany: income tax and social insurance for the self-employed, 2026

    GKV-Spitzenverband, Rechengrößen im Beitragsrecht 2026; Deutsche Rentenversicherung, V0091 Beiträge für Selbständige 2026; § 2 SGB VI, Versicherungspflichtige Selbständige; § 32a EStG, Einkommensteuertarif.

    Effective 1 January 2026 to 31 December 2026. Retrieved 18 October 2026. Within its effective period.

    Voluntary statutory health insurance: 14.6% with sick pay or 14.0% without, plus the average Zusatzbeitrag, on profit between the minimum base of 1,318.33 euro a month and the ceiling; care insurance 3.6%, plus 0.6 points for the childless from 23. Pension insurance at 18.6% up to the ceiling is compulsory only for the groups in § 2 SGB VI and otherwise voluntary. The ceilings, the Zusatzbeitrag, the tariff, the Solidaritätszuschlag and church tax are read from the take-home dataset tax:de:2026. Health contributions are deductible less the 4% that buys sick pay. Gewerbesteuer, private health insurance, the Künstlersozialkasse and joint assessment are not modelled, so the social side is indicative for anyone who is privately insured.

    How we checked these figures

    Rates read from the GKV-Spitzenverband factsheet and DRV form V0091 for 2026.

  4. Canada: CPP and EI for the self-employed, 2026

    CRA, CPP contribution rates, maximums and exemptions; CRA, Schedule 8 (CPP contributions on self-employment income); Government of Canada, EI premiums for self-employed people; CRA, Line 31260 Canada employment amount.

    Effective 1 January 2026 to 31 December 2026. Retrieved 18 October 2026. Within its effective period.

    A self-employed person pays the employee's and the employer's share of CPP, 11.9% between the 3,500 dollar exemption and the 74,600 maximum, and of CPP2, 8% up to 85,000; the rates and limits are the take-home dataset's (tax:ca:2026) times two. Half the base contribution is a credit and the rest is deducted, following Schedule 8. EI is opt-in for special benefits at the worker's rate with no employer share. The Canada employment amount does not apply to the self-employed. Quebec's QPIP premium for the self-employed, the GST/HST and instalment interest are not modelled.

    How we checked these figures

    The self-employed maximum of 8,460.90 dollars on the CRA page is pinned in the tests. The 2026 split of the 11.9% into 9.9% base and 2% first additional is the 2025 Schedule 8's, as no 2026 schedule was published at retrieval.

  5. Australia: sole traders, 2026-27

    ATO, Small business income tax offset; ATO, Super for sole traders and partnerships; ATO, Tax rates for Australian residents.

    Effective 1 July 2026 to 30 June 2027. Retrieved 18 October 2026. Within its effective period.

    Net business income is taxed with the resident scale, the low income tax offset and the Medicare levy of the take-home dataset tax:au:2026-27. The small business income tax offset is 16% of the basic income tax on net small business income, at most 1,000 dollars, for turnover under 5 million; with no other income the whole tax is on business income. There are no compulsory contributions. The Medicare levy surcharge, personal super contributions and the 2026-27 Medicare low-income thresholds, which were not yet published, are not modelled beyond the dataset's figures.

    How we checked these figures

    The ATO refuses automated fetches; the offset was read from its page through search excerpts.

  6. Ireland: PRSI Class S, USC and credits for the self-employed, 2026

    Department of Social Protection, PRSI contribution rates and user guide (SW14), January 2026; Revenue, Tax and Duty Manual 18D-00-01, Universal Social Charge; Revenue, Tax relief charts.

    Effective 1 January 2026 to 31 December 2026. Retrieved 18 October 2026. Within its effective period.

    PRSI Class S is 4.2% to 30 September and 4.35% from 1 October 2026, charged at the blended 4.2375% on a full year's self-assessed income, with a minimum of 650 euro once income reaches 5,000. USC adds 3% on non-PAYE income above 100,000 to the take-home dataset's bands. The earned income tax credit of 2,000 euro, limited to 20% of earned income, replaces the employee credit. A single person is assumed; preliminary tax, capital allowances and pension relief are not modelled.

    How we checked these figures

    USC pinned to Revenue's Sinead example (8,330.62 euro on 40,000 PAYE and 110,000 non-PAYE income).

  7. Netherlands: ondernemersaftrek, MKB-winstvrijstelling and Zvw, 2026

    Belastingdienst, Zelfstandigenaftrek 2026; Belastingdienst, MKB-winstvrijstelling 2026; Belastingdienst, Heffingskortingen 2026 (toelichting); Belastingdienst, Inkomensafhankelijke bijdrage Zorgverzekeringswet 2026.

    Effective 1 January 2026 to 31 December 2026. Retrieved 18 October 2026. Within its effective period.

    With 1,225 hours in the business: zelfstandigenaftrek 1,200 euro (and startersaftrek 2,123 in a qualifying early year), then the MKB-winstvrijstelling of 12.7% of what is left; the benefit of both is limited to 37.56%. The box 1 brackets, the general credit on taxable income and the labour credit, which follows profit before those deductions, are read from the take-home dataset tax:nl:2026. The Zvw contribution for ondernemers is 4.85% up to 79,409 euro; the Belastingdienst pages do not say in words that it is charged on the profit after the deductions, which is how it is applied here. The AOW-age halving of the zelfstandigenaftrek, the oudedagsreserve and the self-employed's own insurance are not modelled.

    How we checked these figures

    All figures read from the Belastingdienst's 2026 pages.

  8. New Zealand: ACC levies and tax for the self-employed, 2026-27

    ACC, Levy guidebook 2026/27; ACC, Calculate your levies; ACC, Service Agreement 2026/27 (average work levy); Inland Revenue, Provisional tax: the standard option.

    Effective 1 April 2026 to 31 March 2027. Retrieved 18 October 2026. Within its effective period.

    Income tax uses the individual rates and the independent earner tax credit of the take-home dataset tax:nz:2026-27. ACC charges the self-employed the earners' levy at the take-home dataset's rate (1.75 dollars per 100 including GST, 1.52 excluding it) on liable earnings up to 156,641 dollars and at least 50,501 for someone working more than 30 hours a week, which the calculator assumes; the working safer levy of 0.08 per 100; and a work levy that depends on the classification unit of the business. The work levy is shown at ACC's budgeted average of 0.69 per 100, which is indicative only: your own rate can be several times that or a fraction of it.

    How we checked these figures

    ACC's site refuses automated fetches; the levy rates were read from its guidebook through search excerpts. Per-industry work levy rates for 2026/27 could not be read.

  9. Sweden: egenavgifter for enskild näringsidkare, 2026

    Skatteverket, Belopp och procent 2026 (företag); Skatteverket, Egenavgifter och särskild löneskatt; Skatteverket, Hjälptext: inkomst av näringsverksamhet.

    Effective 1 January 2026 to 31 December 2026. Retrieved 18 October 2026. Within its effective period.

    Egenavgifter are 28.97% for people born 1959 or later, on the surplus after the 25% standard deduction for them, less a reduction of 7.5% of that base, at most 15,000 kronor, when the surplus passes 40,000. The same base is taxed as earned income through the take-home dataset tax:se:2026, whose grundavdrag, jobbskatteavdrag, state tax and pension contribution credit apply to active business income as to pay. The following year's return replaces the 25% standard deduction with the egenavgifter actually charged, which this one-year view does not show. The lower rates for those over 66 and the stödområde reduction are not modelled.

    How we checked these figures

    Rates read from Skatteverket's 2026 amounts for businesses.

  10. India: presumptive taxation for professionals and small businesses, 2026-27

    Income Tax Department e-filing, Help for individuals with business or profession; Income-tax Act 2025 as amended by the Finance Act 2026; Union Budget 2026-27, Memorandum.

    Effective 1 April 2026 to 31 March 2027. Retrieved 18 October 2026. Within its effective period.

    The presumptive schemes of sections 44ADA and 44AD of the 1961 Act, carried into the Income-tax Act 2025 from 1 April 2026: a professional declares 50% of gross receipts as profit, up to 50 lakh of receipts or 75 lakh where cash is no more than 5%; a business declares 8% of turnover, or 6% of what is received by bank or digitally, up to 2 crore or 3 crore. The slabs, rebate, surcharge and cess are those of the take-home dataset tax:in:2026-27, without the salary standard deduction. Advance tax for presumptive income is due in one instalment by 15 March.

    How we checked these figures

    incometaxindia.gov.in refuses automated fetches, so the 2025 Act's section numbers and wording for these schemes could not be read; the rates and limits are those of the 1961 Act as amended by the Finance Act 2023, which the 2026 memorandum states were not changed.

  11. Sri Lanka: income tax on business income, 2026/27

    IRD Sri Lanka, Income Tax; IRD tax chart 2025/26.

    Effective 1 April 2026 to 31 March 2027. Retrieved 18 October 2026. Within its effective period.

    Business income is taxed on the same bands as employment income after the personal relief of 1,800,000 rupees, which the IRD gives for every year from 2025/26; the bands are those of the take-home dataset tax:lk:2026-27, the 2025/26 chart, as no 2026/27 chart had been published. APIT applies to employment income only. There is no compulsory EPF or ETF for the self-employed. Losses, the rent and solar reliefs and the 15% rate on foreign-currency service exports are not modelled.

    How we checked these figures

    Bands and relief read from the IRD's 2025/26 chart and income tax page.

  12. Finland: YEL, health insurance and the entrepreneur's deduction, 2026

    Eläketurvakeskus, Yrittäjän eläketurvan ABC 2026; Elo, Sosiaalivakuutusmaksut 2026; Kela, Yrittäjän tulot ja maksut; Vero, Deduction for entrepreneurs.

    Effective 1 January 2026 to 31 December 2026. Retrieved 18 October 2026. Within its effective period.

    The YEL contribution is 24.40% for every age in 2026, or 19.032% with the 22% discount in a new entrepreneur's first 48 months, on a YEL income between 9,423.09 and 214,000 euro; below the floor no insurance is taken out. YEL income is confirmed by the pension insurer from the value of the work, so the calculator opens it on the profit and lets the visitor enter their own. The daily allowance contribution of 1.11% is charged on the YEL income from 17,255 euro; the base is the calculator's reading of Kela's page, which does not state it. The yrittäjävähennys of 5% is applied after YEL. Tax uses the take-home dataset tax:fi:2026, with all of the profit treated as earned income.

    How we checked these figures

    YEL figures from ETK and Elo; health insurance rates from Kela; the 5% deduction from Vero's page updated in May 2026.

  13. Japan: tax and insurance for kojin jigyonushi, 2026

    NTA Tax Answer No.2072, Blue return special deduction; NTA Tax Answer No.2260, Income tax rates; Japan Pension Service, National Pension premiums; Ota City, National Health Insurance premium calculation FY2026; Tokyo Metropolitan Government, Individual enterprise tax.

    Effective 1 January 2026 to 31 December 2026. Retrieved 18 October 2026. Within its effective period.

    Business income is profit less the blue-return special deduction (650,000 yen with e-filing or electronic books, 550,000 or 100,000 otherwise, none on a white return). National Pension is 17,920 yen a month for April 2026 to March 2027, charged here for the whole year. National Health Insurance has no national rate: each municipality sets its own, so Ota City's FY2026 rates stand in (medical 7.51% plus 47,600, support 2.80% plus 17,600, child support 0.27% plus 1,873, care 2.43% plus 17,800 from 40 to 64, each capped), on income less 430,000 yen; the figure is indicative for anyone outside Ota. Enterprise tax is 5%, the class 1 and 3 rate, above 2.9 million yen, with no blue-return deduction. Income tax, the surtax and inhabitant tax use the take-home dataset tax:jp:2026. NHI reductions for low incomes and household members are not modelled.

    How we checked these figures

    Pinned to Tokyo's enterprise tax illustration (37,500 yen on 3 million of income with a 650,000 deduction) and the NTA's rate table.

  14. France: the micro-entrepreneur regime, 2026

    Service-Public F36232, Cotisations sociales du micro-entrepreneur; Service-Public F23459, Contribution à la formation professionnelle; impots.gouv.fr, Conditions to opt for the versement libératoire; BOFiP BOI-BAREME-000044, Micro thresholds 2026 to 2028.

    Effective 1 January 2026 to 31 December 2026. Retrieved 18 October 2026. Within its effective period.

    Contributions are 12.3% of turnover for the sale of goods, 21.2% for services taxed as BIC, and 25.6% for liberal professions under the general scheme from 1 January 2026 (23.2% for those in the CIPAV). The vocational training contribution is shown at 0.1% for goods and services, the rate for traders (craftspeople pay 0.3%), and 0.2% for liberal professions. Income tax is the versement libératoire (1%, 1.7% or 2.2%) or the barème on turnover after the 71%, 50% or 34% abatement, priced through the take-home dataset tax:fr:2026 for a single person with no other income. The ACRE reduction, the CFE and the taxe pour frais de chambre are not modelled. A further change to the liberal rate from 1 October 2026 was signalled but could not be confirmed.

    How we checked these figures

    Rates read from Service-Public F36232 checked on 1 January 2026; thresholds from BOFiP.

  15. Spain: the cuota de autónomos and IRPF for autónomos, 2026

    Real Decreto-ley 3/2026 (2026 contribution tables); Orden PJC/297/2026 (cotización 2026); LGSS art. 308, as amended by RDL 13/2022; AEAT, Estimación directa simplificada; AEAT, Manual IRPF 2025: reducción por rendimientos de actividades económicas.

    Effective 1 January 2026 to 31 December 2026. Retrieved 18 October 2026. Within its effective period.

    RDL 3/2026 kept the 2025 tables of RDL 13/2022 for 2026 until a Budget Act passes; the contribution rate is 31.5% (28.3% common contingencies, 1.3% professional, 0.9% cese de actividad, 0.1% training and 0.9% MEI). The calculator takes the minimum base of the band, which most autónomos choose; a higher base can be chosen up to the band's maximum. IRPF in estimación directa simplificada deducts the cuota, 5% of hard-to-prove costs up to 2,000 and the art. 32.2.3 reduction, and charges the scales of the take-home dataset tax:es:2026. The tarifa plana's amount for 2026 depends on a Budget Act and is shown at 80 euro as an assumption. The larger reduction for economically dependent autónomos, the IRPF withholding on invoices and the quarterly pagos fraccionados are not modelled.

    How we checked these figures

    Band bases read from RDL 3/2026; the rate from Orden PJC/297/2026.

  16. US federal income tax and FICA, tax year 2026

    IRS Rev. Proc. 2025-32 (2026 inflation adjustments); IRS, One, Big, Beautiful Bill provisions; SSA, 2026 Social Security wage base.

    Effective 1 January 2026 to 31 December 2026. Retrieved 28 August 2026. Within its effective period.

    Federal only. Standard deduction reflects the One Big Beautiful Bill Act as adjusted for 2026. State income tax is not modelled.

  17. 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.

  18. Germany: Lohnsteuer (BMF Programmablaufplan 2026), Solidaritätszuschlag, Kirchensteuer and social insurance 2026

    BMF, Programmablaufplan für die maschinelle Berechnung der Lohnsteuer 2026 (12 Nov 2025); § 32a EStG, Einkommensteuertarif; BMF-Schreiben, Vorsorgepauschale im Lohnsteuerabzugsverfahren ab 2026 (14 Aug 2025); Sozialversicherungs-Rechengrößenverordnung 2026; GKV-Spitzenverband, Faktenblatt Rechengrößen und Beitragssätze 2026; Kirchensteuer-Hebesätze der Länder.

    Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.

    Employee payroll withholding (Lohnsteuer) for tax classes I to VI following the official BMF algorithm, including the 2026 Vorsorgepauschale, Solidaritätszuschlag with Freigrenze and Milderungszone, church tax by Land, and the four statutory insurance branches with the nationwide contribution ceiling. Minijob and Midijob (Übergangsbereich) rules applied when monthly pay is at or below the thresholds. Altersentlastungsbetrag, Versorgungsbezüge and annual assessment items (Kappung of church tax, Sonderausgaben beyond the flat amount) are not modelled.

  19. Canada: federal and provincial payroll deductions, CPP, CPP2 and EI, 2026

    CRA, T4127 Payroll Deductions Formulas (123rd edition, July 2026); CRA, Federal tax rates and income thresholds, current year; CRA, CPP contribution rates, maximums and exemptions; ESDC, 2026 Employment Insurance premium rate; Revenu Québec, Employers' principal changes for 2026; Ontario, Health premium rates.

    Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.

    Follows the CRA T4127 payroll formula: the enhanced CPP/QPP contribution and CPP2/QPP2 are deducted from income before tax, while the base contribution and EI are non-refundable credits at the lowest rate. Includes the federal basic personal amount clawback, the Ontario surtax, tax reduction and health premium, the Quebec 16.5% federal abatement with QPP and QPIP, and the Northwest Territories and Nunavut 2% employee payroll tax. Employer-only levies (EHT, FSS, HAPSET) are excluded from take-home and shown as employer cost. Credits other than the basic personal amount, the Canada employment amount and the CPP/EI credits are not modelled.

    How we checked these figures

    Reference vectors reproduce a T4127 implementation cross-checked against third-party engines; CRA's PDOC cannot be scripted, so figures were verified against published rate tables rather than PDOC itself.

  20. Australia: individual income tax, Medicare levy, LITO, HELP and superannuation, 2026-27

    ATO, Tax rates for Australian residents; ATO, Medicare levy reduction for low-income earners; ATO, Medicare levy surcharge income thresholds and rates; ATO, Study and training support loans rates and repayment thresholds; ATO, Super guarantee percentage; ATO: income tests, including reportable super contributions in MLS and HELP repayment income.

    Effective 1 July 2026 to 30 June 2027. Retrieved 29 August 2026. Within its effective period.

    Financial year 2026-27, in which the second marginal rate falls from 16% to 15%. Covers resident, foreign-resident and working-holiday-maker scales, the Medicare levy with its low-income phase-in, the Medicare levy surcharge for people without private hospital cover, the low income tax offset and compulsory HELP repayments. Medicare levy family thresholds, SAPTO, Division 293 and offsets other than LITO are not modelled; superannuation is reported separately because it is paid on top of salary rather than deducted from it.

  21. Ireland: income tax, USC and PRSI Class A, 2026

    Revenue, Tax rates, bands and reliefs (2026 chart); Revenue, USC standard rates and thresholds; Revenue, Employee (PAYE) Tax Credit; Department of Social Protection, PRSI contribution rates SW14 (January 2026).

    Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.

    PAYE employees on Class A PRSI. The employee PRSI rate rises from 4.2% to 4.35% on 1 October 2026, so a full tax year is charged at the composite rate of 4.2375% used by the Budget calculators. Married two-income cases allocate the lower earner's income against the couple's band first, which is Revenue's default. Rent, mortgage-interest, home-carer and other optional credits, benefit in kind, and the self-employed USC surcharge are not modelled.

    How we checked these figures

    Employer PRSI: 9.15% on weekly earnings up to 552 euro and 11.4% above, the rates from 1 October 2026 (Department of Social Protection SW14, January 2026). The 552 euro limit was corrected on 2026-10-19 from 441 euro, the limit that applied before 2024.

  22. Netherlands: box 1 wage tax, national insurance and tax credits, 2026

    Belastingdienst, Box 1 tarieven; Belastingdienst, Tabel algemene heffingskorting 2026; Belastingdienst, Tabel arbeidskorting 2026; Topinkomens.nl, Algemeen bezoldigingsmaximum 2026 vastgesteld op 262.000 euro; Business.gov.nl, The 30% facility for incoming employees.

    Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.

    Box 1 employment income. The first-bracket rate of 35.75% is 8.10% wage tax plus 27.65% national insurance premiums (AOW, Anw and Wlz); above AOW age the AOW premium falls away, leaving 17.85%. The general tax credit and the labour tax credit are applied as credits against the tax due, which is why net pay rises more slowly than gross between roughly 30,000 and 78,000 euro. Holiday allowance of 8% is handled by the 'included in salary' switch. Income-dependent healthcare contributions paid by the employer, box 2 and box 3 income, mortgage interest relief and the income-dependent combination credit are not modelled.

    How we checked these figures

    Bracket boundaries, the general tax credit table and the full labour tax credit table were read directly from the Belastingdienst pages listed above. The 30% ruling salary cap is the 2026 WNT maximum of 262,000 euro, corrected on 2026-10-19 from the 2025 figure of 246,000.

  23. 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.

  24. Sweden: municipal and state income tax, grundavdrag and jobbskatteavdrag, 2026

    Skatteverket, Teknisk beskrivning SKV 433 utgåva 36, inkomstår 2026; Skatteverket, Kommunala skattesatser 2026; SCB, Totala kommunala skattesatser 2026; Skatteverket, Arbetsgivaravgifter.

    Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.

    Income year 2026. The formulas for grundavdrag, jobbskatteavdrag, the state tax threshold and the employment-income credit are taken verbatim from Skatteverket's technical description SKV 433. The high-income taper of the jobbskatteavdrag is abolished for 2026, so it plateaus rather than phasing out. Employees pay no visible social contributions in Sweden: the allmän pensionsavgift is levied at 7% and then credited back in full, so it is shown and cancelled rather than omitted. Only the under-66 tables are modelled; the enhanced tables for people aged 66 and over, ROT and RUT, commuting and interest deductions, and SINK for non-residents are not.

    How we checked these figures

    A representative set of municipal rates is shipped rather than all 290: the totals below are from SCB and Skatteverket, but the kommun and region split published by secondary sources looked inconsistent, so only the totals, which are what the calculation needs, are stored.

  25. India: income tax under the new and old regimes, EPF and professional tax, FY 2026-27

    Income Tax Department, tax rates; Income Tax Department, official tax calculator; EPFO, contribution rates.

    Effective 1 April 2026 to 31 March 2027. Retrieved 29 August 2026. Within its effective period.

    Financial year 2026-27 (assessment year 2027-28). The Union Budget 2026 left the slabs, cess, surcharge and the section 87A rebate unchanged from the Budget 2025 settings, so the same rates also apply to FY 2025-26. Salary is assumed to be the annual gross rather than CTC, which additionally contains the employer's own contributions. HRA exemption, perquisite valuation, employer contributions above the taxable threshold, and the ESI contribution-period continuation rule are not modelled. Professional tax is modelled only for the states whose Acts were verified; other states are treated as nil and say so.

    How we checked these figures

    Slabs, rebate, surcharge and cess are the published statutory figures. Vectors are computed from them and should be re-checked against the department's own calculator, which is linked above.

  26. 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.

  27. Finland: state and municipal income tax, contributions and the work income credit, 2026

    Laki vuoden 2026 tuloveroasteikosta 1140/2025; Verohallinto, Veroperusteet 2026; Verohallinto, Kuntien ja seurakuntien tuloveroprosentit vuonna 2026 (VH/6585/00.01.00/2025); Verohallinto, Verotettavan tulon laskeminen henkiloverotuksessa; Elaketurvakeskus, Tyoelakemaksut vuonna 2026; Tyollisyysrahasto, Vuoden 2026 tyottomyysvakuutusmaksut on vahvistettu.

    Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.

    Tax year 2026. Three things changed on 1 January 2026 and each breaks anything calibrated on 2025: the earnings-related pension contribution became a flat 7.30% for every age, so the higher 8.65% band for ages 53 to 62 is gone; the unemployment contribution rose from 0.59% to 0.89%; and the work income credit now tapers only between 35,000 and 50,550 euro, after which it stops falling and plateaus at 3,119 euro instead of phasing out. The state scale also lost the temporary top bracket, leaving five. The 12.64% first bracket starting at zero is not an error: it is the share the 2023 wellbeing-services-county reform moved off municipal rates onto the state. Trade union fees, the work-room deduction and the bicycle benefit exemption ceased to be deductible in 2026 and are not modelled. Also not modelled: Aland, which has its own municipal rates and no broadcasting tax; commuting costs; the household deduction; capital income; and the increases to the household deduction and the cut to the commuting own-liability that were proposed in June 2026 but had not been enacted when this dataset was retrieved, so the standing law is what is stored.

    How we checked these figures

    Nine municipal rates ship rather than all 309: the national weighted average plus the largest cities and the two extremes. Vero publishes the full list only as a large decision document and the church rates only per parish, so the totals that the calculation needs are stored and choosing the average warns the user. Church rates are the parishes' own published figures; Turku is stored at the 1.20% its parish publishes, since an older secondary report of 1.25% was a proposal rather than the confirmed rate. The engine is pinned to Veronmaksajat's published 2026 net-pay table, which is computed at the 7.57% weighted average municipal rate and the 1.38% membership-weighted church rate; all seven of its salary points reproduce to within one euro.

  28. Japan: income tax, the reconstruction surtax, inhabitant tax and social insurance, 2026

    National Tax Agency, Reiwa 8 tax reform: the increase in the basic deduction; National Tax Agency, No.1410 employment income deduction; National Tax Agency, No.2260 income tax rates; National Tax Agency, No.1130 social insurance premium deduction; Japan Health Insurance Association, FY2026 premium rates by prefecture; Japan Health Insurance Association, child-rearing support levy rate; Japan Pension Service, employees pension insurance premiums; Ministry of Internal Affairs and Communications, individual inhabitant tax.

    Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.

    Calendar year 2026. Three parameter vintages are live in Japan at once and mixing them is the usual error: income tax here uses the Reiwa 8 reform, which raised the employment income deduction minimum to 740,000 yen and the basic deduction to 1,040,000 yen, and not the Reiwa 7 figures still shown on some older National Tax Agency pages. The reconstruction surtax of 2.1% still applies; from 2027 it falls to 1.1% and a 1% defence surtax replaces the difference, leaving the combined 2.1% multiplier unchanged. There is no fixed-amount tax cut in 2026: that was a one-off for 2024. The child-rearing support levy of 0.23%, new from April 2026, is included and is the item most often missing from a calculator ported from FY2025. Inhabitant tax is legally charged on the previous calendar year's income and collected from June to May; this models it on the current year on a steady-state assumption, which is right for someone whose pay is stable and wrong in the year they start work, change income sharply or leave Japan. Not modelled: bonuses as a separate base, so the annual salary is spread evenly over twelve months and the separate bonus caps never bind; the spouse deduction and the age categories of the dependant deduction, so every dependant is treated as a general dependant; municipalities that levy above the standard rate; the non-taxable thresholds for grade 2 and grade 3 municipalities, only grade 1 being modelled; and workers accident compensation insurance, which is rated by industry.

    How we checked these figures

    Premiums are computed on actual monthly remuneration clamped to the statutory floors and caps rather than on the standard remuneration grade tables, which the two insurers publish only as PDF and spreadsheet files. Within a grade the error is bounded by the width of one band and the caps, which is where the money is, are modelled exactly. The engine is pinned to the authorities' own component figures rather than to any end-to-end table, because no Japanese authority publishes one: the National Tax Agency worked example of 974,000 yen of tax on 7,000,000 of taxable income, the association's Tokyo premiums at a 300,000 standard monthly remuneration, and the 1,780,000 yen threshold at which the reformed deductions cancel out to zero tax. Payroll vendors do publish gross-to-net tables but disagree with each other by up to 8% at higher salaries, so none is used as an oracle.

  29. France: cotisations salariales, CSG and CRDS, and the 2026 income tax barème

    Service-Public, Bareme de l impot sur le revenu 2026 (F1419); BOFiP ACTU-2026-00022, indexation du bareme, loi n 2026-103 du 19 fevrier 2026; BOFiP BOI-IR-LIQ-20-20-20, plafonnement du quotient familial; BOFiP BOI-IR-LIQ-20-20-30, decote; Service-Public, frais professionnels: deduction forfaitaire ou frais reels (F1989); URSSAF, plafond annuel de la securite sociale; AGIRC-ARRCO, cotisations au regime en 2026; Legifrance, article 1657 CGI (regles d arrondi).

    Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.

    Income tax is the bareme for 2026 as indexed by 0.9% by the loi de finances pour 2026 (loi n 2026-103 du 19 fevrier 2026, article 4). The PASS is 48,060 euro. Contribution rates are the 2026 figures for the regime general. The engine computes the annual income tax liability rather than the monthly prelevement a la source, because the withholding rate is set by the tax authority from a previous return and cannot be derived from a salary alone; the annual figure is what the year settles to. Not modelled: the prelevement a la source rate grids, which changed on 1 May 2026 and differ again for the overseas departments; frais reels in place of the 10% abatement; the contribution exceptionnelle and the contribution differentielle sur les hauts revenus, both of which are assessed annually rather than withheld and start above 250,000 euro of reference income; the reduction generale degressive on employer contributions, so the employer cost shown is the full rate; and the prevoyance and retraite supplementaire schemes, whose rates are set employer by employer. Complementary health cover is a user input rather than a rate, because the law requires the employer to offer and half-fund a scheme but sets no rate; the employee share is deducted from pay and, since 2014, is not deductible from taxable income, which is how it is treated here. Sources disagreed on the 10% abatement floor and ceiling: 495 and 14,171 euro circulate widely but are the 2023 figures, and 509 and 14,555 are the ones for 2025 income taxed in 2026.

    How we checked these figures

    No French authority publishes a gross-to-net table; impots.gouv.fr and URSSAF publish interactive simulators instead. The bareme is pinned to the worked example on service-public.gouv.fr, which takes 30,000 euro of net taxable income at one part to 2,103.99 euro of tax, with the full 11% bracket worth exactly 1,977.69. The decote parameters are cross-checked against their own algebraic break-even points, 897 / 0.4525 = 1,982 and 1,483 / 0.4525 = 3,277, both of which the published ceilings match. Contribution rates could not be read from urssaf.fr, which refused connections, so AGIRC-ARRCO rates come from the federation's own schedule and the social security rates from LegiSocial's reproduction of the 2026 URSSAF table; they are unchanged from 2025 in every source consulted. The annual SMIC of 21,876 euro (12.02 euro an hour at 1 January 2026, times 151.67 hours, times 12) sets the 2.5 SMIC threshold for the employer health rate; it was corrected on 2026-10-19 from 17,094, which is Spain's minimum wage.

  30. Spain: IRPF state and autonomous scales, social security and the 2026 withholding algorithm

    AEAT, Algoritmo de calculo del tipo de retencion, ejercicio 2026; AEAT, Manual practico Renta 2025: gravamen estatal (art. 63 LIRPF); AEAT, Manual practico Renta 2025: gravamen autonomico, one page per community; BOE-A-2026-7296, Orden PJC/297/2026 de cotizacion para 2026; BOE-A-2026-3815, Real Decreto 126/2026, salario minimo interprofesional 2026; AEAT, nota informativa sobre el Real Decreto-ley 5/2026 (deduccion DA 61 LIRPF).

    Effective 1 January 2026 to 31 December 2026. Retrieved 29 August 2026. Within its effective period.

    The 2026 budget was not approved and 2025's is prorogued, so the year's payroll parameters were legislated by decree instead: Orden PJC/297/2026 sets the contribution bases and rates, Real Decreto 126/2026 the minimum wage of 17,094 euro, and Real Decreto-ley 5/2026 the new work income deduction. The state scale and the withholding scale are unchanged since 2021 and the personal and family minimum since 2015. Spain produces two different figures for the same salary: the payslip withholds a retencion on a single national scale that ignores the autonomous community, while the annual return charges the state scale plus the community's own. Both are computed here; the headline is the annual liability and the retencion is quoted alongside it. Not modelled: the four foral territories, Alava, Bizkaia, Gipuzkoa and Navarra, which levy IRPF under their own Concierto or Convenio with entirely separate tariffs, deductions and withholding tables, and which AEAT does not administer; the employer accident and occupational illness premium, which is a per-activity tariff with no single rate; joint filing, which does not exist in the withholding algorithm at all; disability minimums and the geographic mobility increase; income other than employment income; and Ceuta and Melilla. The 2026 minimum wage is widely reported as free of income tax, and it is, but only through the annual deduction below: a single minimum-wage earner with no children is still above the withholding threshold and has tax deducted every month, then recovers it.

    How we checked these figures

    AEAT publishes no static worked example, only an interactive withholding service, so the engine is pinned to the published algorithm rather than to an oracle: the two-scale subtraction, the 43% cap that binds below 35,200 euro, and the truncation of the withholding rate to two decimals. Both computations were checked independently at 20,000 euro of salary in Madrid, giving a retencion of 1,772.00 at a rate of 8.86% and an annual liability of 1,915.61 before the new deduction, and the engine reproduces both to the cent. Community scales are the AEAT-published tables for tax year 2025, which is the most recent consolidated set: AEAT publishes a year's scales only once that year has closed, so where a community has not legislated a change the same table remains in force, and the tax year of each is recorded so the results can say which they are.

CentExactCalculator publisher

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

How we build and test our calculators

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