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Pay & tax

Take-home pay explained: allowances, bands and contributions

The three steps every country's rules share, $75,000 worked band by band with FICA, what marginal and effective rates mean, and the limits of the model.

Reviewed by CentExactRates effective 18 sourcesCalculated in your browser. Shared links include inputs.

How the result is calculated

Your gross salary is the number in the job offer; the number that matters is the one that lands in your account, and the distance between them is set by rules that differ in every one of the fifteen countries here. This guide works the American opening salary through band by band, explains what the marginal and effective rates mean, and lists what the model leaves out.

taxable incomegross − allowance

income taxΣ (income inside band × band rate)

take-homegross − income tax − contributions

gross
the salary before anything is taken off
allowance
the standard deduction or personal allowance for your filing status
band rate
the rate charged on the income inside that band only
contributions
Social Security, Medicare, National Insurance or their local equivalents, charged on gross pay
Gross is the salary you enter; the allowance, the bands and the contribution rates come from the tax-year dataset listed under Data sources. Every line under 'what comes out of your pay' opens on its own derivation.

Beyond that shared shape the systems diverge sharply, which is why this calculator asks different questions in each country. Germany needs your tax class, state and health insurance. Ireland gives reliefs as credits against tax rather than deductions from income. Canada is two governments taxing the same payslip. The Netherlands hands out two credits that quietly taper away. Australia charges a levy that jumps if you have no private hospital cover. Sweden charges a pension contribution and then credits it straight back. India lets you pick between two regimes. Japan runs three sets of rules in the same calendar year. France produces several different net figures on one payslip, and Spain two different correct answers for the same salary. The worked example below is the United States; for the rules, rates and worked example of any other country, open its own page from the country list on the calculator.

Worked example

Worked exampleThe calculator's opening figures: $75,000, single filer, federal only, 2026 rules
ItemAmountHow it is obtained
Gross salary$75,000.00Gross annual salary
Standard deduction$16,100.00single filer, 2026
Taxable income$58,900.0075,000 − 16,100
Federal income tax, band by band
10% band, the first $12,400$1,240.0012,400 × 10%
12% band, $12,400 to $50,400$4,560.0038,000 × 12%
22% band, $50,400 to $58,900$1,870.008,500 × 22%: only the slice inside the band
Federal income tax$7,670.001,240 + 4,560 + 1,870
Contributions, charged on gross pay
Social Security$4,650.0075,000 × 6.2%, below the $184,500 wage base
Medicare$1,087.5075,000 × 1.45%, no cap
Total deductions$13,407.507,670 + 4,650 + 1,087.50
Take-home pay$61,592.5075,000 − 13,407.50, or $5,132.71 a month

The effective rate is 13,407.50 ÷ 75,000 = 17.9%. The marginal rate is the 22% band plus 7.65% of FICA, so about 29.6 cents of the next dollar goes in deductions. The calculator opens on monthly figures, each of these lines divided by 12; set Show figures to Annual to see them as in this ledger. Pick a state to add its income tax on top; leave it on "federal only" for the nationwide baseline shown here.

Try it with these figures

Reading the result

The headline is take-home pay for the period you choose under Show figures: Annual, Monthly, Biweekly or Weekly. Every number on the page follows that choice. Each deduction, the allowance, the employer's cost and the take-home itself are the annual rule's figure divided by 12, 26 or 52 and rounded to the cent, which is how a payroll run spreads a year's tax across its pay dates. Because each line is rounded on its own, the lines can differ from the total by a cent, exactly as they can on a payslip.

Every line under what comes out of your pay opens on its own derivation. For a bracket-based charge that is the by band table, showing exactly how much of your income sits in each band and what it costs, the quickest way to see why a raise is worth less than its headline. Germany has no bands to show, because the tariff is a formula; there the derivation lists each step instead, and the marginal rate is measured directly from the tariff. The pay by period table converts the annual figures to monthly, two-weekly and weekly amounts so you can compare with a payslip.

Two rates summarise the result. The marginal rate estimates the deductions on an additional unit of income. The effective rate is total deductions divided by gross pay. In a simple progressive system the effective rate is lower than the marginal rate; once contribution caps, credits and allowances are included, that relationship need not hold, so check which deductions are included before comparing the two.

What changes the result

Bands, and why a higher band does not tax all of your income

Progressive taxation is the source of most confusion about pay. Moving into a higher band does not mean all of your income is taxed at the higher rate, only the part above the threshold is. In the example above, the 22% band charges 22% on $8,500 of income, not on the whole $75,000.

The United States: standard deduction and FICA

Federal income tax uses seven bands from 10% to 37%, with different thresholds for single filers, married couples filing jointly or separately, and heads of household. Before the bands apply, the standard deduction is subtracted: for 2026 it is $16,100 for a single filer and $32,200 for a joint return, up from $15,750 and $31,500 in 2025. If you itemise deductions instead, your taxable income will differ.

2026 band, single filerRate
$0 to $12,40010%
$12,400 to $50,40012%
$50,400 to $105,70022%
$105,700 to $201,77524%
$201,775 to $256,22532%
$256,225 to $640,60035%
Over $640,60037%

FICA is simpler but has two quirks. Social Security is 6.2% of wages up to an annual wage base ($184,500 in 2026, $176,100 in 2025); above that, no more is withheld. Medicare is 1.45% with no cap, plus an Additional Medicare Tax of 0.9% on wages above $200,000 for single filers ($250,000 joint). Your employer pays a matching share that never appears on your payslip but does appear in the "total cost to employer" line.

State tax, pensions and the other country-specific inputs

Picking a state adds its income tax, with that state's own standard deduction, exemptions and brackets. A 401(k) percentage and other pre-tax deductions reduce the income the federal bands apply to but not the FICA base. Each other country has its own set of inputs for the same reason: the things that move a payslip there, a tax class, a municipality, a pension method, a student loan plan, are the things the form asks for.

What is not included

  • US local income tax. State tax is modelled for all 50 states and DC, but city and county taxes are not, and they are material in Maryland, New York City, Ohio, Pennsylvania, Kentucky, Indiana and Michigan. Each affected state says so in the results.
  • Benefits in kind and company cars. A car, medical cover or other taxable benefit changes the result and depends on your circumstances.
  • UK marriage allowance and NI categories. Scottish rates, pension methods and student loans are modelled; the marriage allowance transfer, blind person's allowance and NI categories other than A are not.
  • German annual-assessment items. The payroll figures are complete, but your tax return can still change the result: church-tax capping (Kappung), the age relief above 64, deductible expenses beyond the flat allowances, and joint assessment for couples.
  • Swedish municipality coverage. A representative set of municipal rates ships rather than all 290. Picking the national average is flagged in the results, and the figure is a real average rather than an estimate, but your own kommun may differ by several points.
  • Indian professional tax outside the verified states. It is a state levy of up to 2,500 rupees a year. Only the states whose Acts were checked are modelled; the rest are treated as nil and the results say so.
  • Sri Lankan EPF treatment. APIT is applied to gross remuneration, so the 8% employee contribution does not reduce it. Some payroll systems deduct it first, which produces a lower tax figure.
  • Finnish municipality coverage. Nine rates ship: the national weighted average, the largest cities and the two extremes. Vero publishes all 309 only in a large decision document. Aland has its own regime and no broadcasting tax, and is not modelled.
  • Japanese bonuses and grade tables. The salary is treated as twelve equal months. Bonuses carry their own insurance premiums under separate caps, and premiums are charged on standard remuneration grades rather than exact pay, so a real payslip can differ by a few hundred yen a month.
  • Japanese inhabitant tax timing. It is charged on last year's income. The calculator applies it to the salary you enter, which is right for steady pay and wrong in your first or last year in Japan.
  • French withholding and high-income surcharges. The prelevement a la source rate grids are not modelled, nor are frais reels in place of the 10% abatement, nor the two surcharges that start above 250,000 euro of reference income. Company health cover has no statutory rate, so it is a figure you enter.
  • Spanish foral territories and joint filing. Alava, Bizkaia, Gipuzkoa and Navarra levy IRPF under their own agreements with separate tariffs and deductions, and are not included. Joint filing does not exist in the withholding algorithm at all, and the employer accident premium varies by activity.
  • Payslip timing. Employers use tax codes and cumulative calculations, so an individual month can differ from one-twelfth of the annual figure, especially after a bonus or a mid-year change.

Using the result

For budgeting, use the monthly take-home: it is the number you can actually spend. For comparing two job offers, compare annual take-home rather than gross salary; the difference between offers shrinks after tax. When you are offered a raise, look at the marginal rate, which tells you how much of each extra pound or dollar you will keep. And whenever a figure matters, a mortgage application, a relocation, a tax return, confirm it against the official figures from the IRS, HMRC, the BMF, Revenue, the ATO, the CRA, the Belastingdienst, Inland Revenue, Skatteverket, Vero, the National Tax Agency, the DGFiP, the Agencia Tributaria, the Income Tax Department or the Sri Lanka IRD, which are linked under Data sources on this page.

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.

Start by matching the country, tax year, region, filing status and pension settings to your payroll details. This tool estimates annual deductions and spreads the result across pay periods; a payslip can instead use cumulative withholding, a personal tax code, bonuses or prior-year information. Employer benefit deductions and local taxes not modelled here can also change the deposit. Compare each deduction line and annual totals, then use your country's official payroll guidance for any remaining difference.

Check the source: IRS: US tax withholding estimator

Data sources

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

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

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

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

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

  2. US federal income tax and FICA, tax year 2025

    IRS Rev. Proc. 2024-40 (2025 inflation adjustments); SSA, 2025 Social Security wage base; IRS Topic 751, Social Security and Medicare withholding rates.

    Effective 1 January 2025 to 31 December 2025. Retrieved 28 August 2026. Past its effective period.

    Federal only. Standard deduction reflects the One Big Beautiful Bill Act (enacted July 2025, effective for tax year 2025). State income tax is not modelled.

  3. UK income tax (rUK and Scotland), Class 1 National Insurance and student loans, 2026/27

    GOV.UK, Rates and thresholds for employers 2026 to 2027; GOV.UK, Income Tax rates and Personal Allowances; GOV.UK, Repaying your student loan: what you pay.

    Effective 6 April 2026 to 5 April 2027. Retrieved 29 August 2026. Within its effective period.

    Income tax for England, Wales and Northern Ireland and, separately, the six Scottish bands. Employee Class 1 National Insurance at 8% between the primary threshold and upper earnings limit and 2% above. Personal allowance, band thresholds and NI thresholds remain frozen at 2025/26 levels. Pension contributions are modelled for the three payroll methods (relief at source, net pay and salary sacrifice), and student loan repayments for Plans 1, 2, 4, 5 and postgraduate. Marriage allowance, blind person's allowance, benefits in kind and NI categories other than A are not modelled.

  4. UK income tax (England, Wales & NI) and Class 1 National Insurance, 2025/26

    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 28 August 2026. Past its effective period.

    Employee (Class 1) NI at 8% between the primary threshold and upper earnings limit, 2% above. This archived year models the England, Wales and Northern Ireland bands only; Scottish rates, pension methods and student loan repayments are modelled from 2026/27, where the thresholds have been verified against GOV.UK.

    How we checked these figures

    Scottish bands and student loan thresholds are deliberately omitted for this archived year rather than carried over from 2026/27, because both change annually.

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

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

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

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

  6. 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.

  7. 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.

    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.

  8. 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.

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

    Belastingdienst, Box 1 tarieven; Belastingdienst, Tabel algemene heffingskorting 2026; Belastingdienst, Tabel arbeidskorting 2026; 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.

  10. 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.

  11. 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.

  12. 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.

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. 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.

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

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

    How we checked these figures

    Rates, brackets, standard deductions and exemptions come from the Tax Foundation's published 2026 dataset, which flags several states where the 2026 inflation adjustment was unavailable and 2025 bracket widths are carried forward; those states say so in their note.

CentExactCalculator publisher

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

How we build and test our calculators

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