{"countries":[{"slug":"uk","name":"United Kingdom","currency":"GBP","city":"London","period":"2026-27","last_checked":"2026-10-24","verified":false,"exchange_rate_to_gbp":{"value":1,"source_name":"Flight Risk Capital: London and GBP baseline definition","source_url":"https://flightriskcapital.com/method/","period":"Baseline definition prepared 2026-10-24","last_checked":"2026-10-24","verified":true},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":2156.71,"source_name":"Numbeo: London city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/London","period":"Monthly estimate, accessed 25 October 2026 (page updated 25 October 2026)","last_checked":"2026-10-25","verified":true,"note":"Crowd-sourced estimate in GBP, not a rental quote. Utilities and deposits excluded."},"assumptions":["England, Wales and Northern Ireland baseline. Scotland differs. UK salary Income Tax and National Insurance follow HMRC rules for 2026-27."],"not_modelled":[],"note":"Simplified full-year employee model. England, Wales and Northern Ireland; annual NI thresholds, salary only.","comparison":{"checked":true,"minimum_salary_gbp":0,"limits":"England, Wales and Northern Ireland; annual NI thresholds, salary only."},"region":"rUK","uk_rules":"../tax/uk-2026-27.json"},{"slug":"uae","name":"United Arab Emirates","currency":"AED","city":"Dubai","period":"2026","last_checked":"2026-10-25","verified":false,"exchange_rate_to_gbp":{"value":0.20369,"source_name":"Cross rate from ECB euro reference rates (ECB reference rates dated 23 October 2026)","source_url":"https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml","period":"Reference rate dated 2026-10-23","last_checked":"2026-10-25","verified":true,"note":"GBP per AED, derived from ECB rates on 23 October 2026 and AED 3.6725 per USD, checked against the Central Bank of the UAE.","additional_sources":[{"source_name":"Central Bank of the UAE: USD/AED 3.6725","source_url":"https://centralbank.ae/umbraco/Surface/Exchange/GetExchangeRateAllCurrency","period":"23 October 2026"}]},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":9100,"source_name":"Numbeo: Dubai city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/Dubai","period":"Monthly estimate, accessed 25 October 2026 (Numbeo page shows last update 24 October 2026)","last_checked":"2026-10-25","verified":true,"note":"Numbeo crowd-sourced estimate in AED."},"tax":{"standard_deduction":{"value":0,"source_name":"UAE Government portal: personal income tax","source_url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","period":"2026","last_checked":"2026-10-25","verified":true},"deduction_mode":"sum","schedules":[{"name":"Personal income tax","bands":[{"name":"Band 1","up_to":{"value":null,"source_name":"UAE Government portal: personal income tax","source_url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0,"source_name":"UAE Government portal: personal income tax","source_url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","period":"2026","last_checked":"2026-10-25","verified":true}}],"credit":{"value":0,"source_name":"UAE Government portal: personal income tax","source_url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","period":"2026","last_checked":"2026-10-25","verified":true},"exempt_under":{"value":0,"source_name":"UAE Government portal: personal income tax","source_url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","period":"2026","last_checked":"2026-10-25","verified":true},"note":"u.ae: There is currently no personal income tax in the United Arab Emirates."}],"social":[{"name":"UK expatriate employee social charge","threshold":{"value":0,"source_name":"UAE Government: pension coverage and expatriates","source_url":"https://u.ae/en/information-and-services/moving-to-the-uae/expatriates-working-in-the-uae/pension-schemes-for-expatriate-workers","period":"2026","last_checked":"2026-10-25","verified":true},"ceiling":{"value":null,"source_name":"UAE Government: pension coverage and expatriates","source_url":"https://u.ae/en/information-and-services/moving-to-the-uae/expatriates-working-in-the-uae/pension-schemes-for-expatriate-workers","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0,"source_name":"UAE Government: pension coverage and expatriates","source_url":"https://u.ae/en/information-and-services/moving-to-the-uae/expatriates-working-in-the-uae/pension-schemes-for-expatriate-workers","period":"2026","last_checked":"2026-10-25","verified":true},"deductible":false}]},"assumptions":["UK expatriate employee, outside UAE and GCC national pension schemes. No personal income tax on salary."],"not_modelled":["End-of-service gratuity, unemployment insurance premiums, health cover and business income."],"note":"Simplified full-year employee model. UK expatriate employee: no personal income tax or mandatory state pension contribution. Unemployment insurance premiums, gratuity and other costs excluded.","comparison":{"checked":true,"minimum_salary_gbp":0,"limits":"UK expatriate employee: no personal income tax or mandatory state pension contribution. Unemployment insurance premiums, gratuity and other costs excluded."}},{"slug":"ireland","name":"Ireland","currency":"EUR","city":"Dublin","period":"2026","last_checked":"2026-10-25","verified":false,"exchange_rate_to_gbp":{"value":0.83728,"source_name":"ECB euro foreign exchange reference rates","source_url":"https://www.ecb.europa.eu/stats/shared/pdf/eurofxref.pdf","period":"Reference rate dated 2026-10-23","last_checked":"2026-10-25","verified":true,"source_date":"2026-10-23","note":"GBP per one local currency unit. ECB reference rates dated 23 October 2026."},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":2202,"source_name":"Numbeo: Dublin city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/Dublin","period":"Monthly estimate, accessed 25 October 2026 (Numbeo page shows last update 24 October 2026)","last_checked":"2026-10-25","verified":true,"note":"Numbeo crowd-sourced estimate in EUR."},"tax":{"standard_deduction":{"value":0,"source_name":"Revenue.ie: tax rates, bands and reliefs","source_url":"https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"},"deduction_mode":"sum","schedules":[{"name":"Income tax","bands":[{"name":"Band 1","up_to":{"value":44000,"source_name":"Irish Revenue: tax rates, bands and reliefs","source_url":"https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"},"rate":{"value":0.2,"source_name":"Irish Revenue: tax rates, bands and reliefs","source_url":"https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"}},{"name":"Band 2","up_to":{"value":null,"source_name":"Irish Revenue: tax rates, bands and reliefs","source_url":"https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"},"rate":{"value":0.4,"source_name":"Irish Revenue: tax rates, bands and reliefs","source_url":"https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"}}],"credit":{"value":4000,"source_name":"Irish Revenue: tax rates, bands and reliefs","source_url":"https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"},"exempt_under":{"value":0,"source_name":"Irish Revenue: tax rates, bands and reliefs","source_url":"https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"}},{"name":"Universal Social Charge","bands":[{"name":"Band 1","up_to":{"value":12012,"source_name":"Irish Revenue: standard rates and thresholds of USC","source_url":"https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"},"rate":{"value":0.005,"source_name":"Irish Revenue: standard rates and thresholds of USC","source_url":"https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"}},{"name":"Band 2","up_to":{"value":28700,"source_name":"Irish Revenue: standard rates and thresholds of USC","source_url":"https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"},"rate":{"value":0.02,"source_name":"Irish Revenue: standard rates and thresholds of USC","source_url":"https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"}},{"name":"Band 3","up_to":{"value":70044,"source_name":"Irish Revenue: standard rates and thresholds of USC","source_url":"https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"},"rate":{"value":0.03,"source_name":"Irish Revenue: standard rates and thresholds of USC","source_url":"https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"}},{"name":"Band 4","up_to":{"value":null,"source_name":"Irish Revenue: standard rates and thresholds of USC","source_url":"https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"},"rate":{"value":0.08,"source_name":"Irish Revenue: standard rates and thresholds of USC","source_url":"https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"}}],"credit":{"value":0,"source_name":"Irish Revenue: standard rates and thresholds of USC","source_url":"https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"},"exempt_under":{"value":13000,"source_name":"Irish Revenue: standard rates and thresholds of USC","source_url":"https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-01"},"note":"Thresholds from Revenue (first 12,012 at 0.5%; next 16,688 to 28,700 at 2%; next 41,344 to 70,044 at 3%; balance 8%). 13,000 total-income exemption from PwC."}],"social":[{"name":"Employee PRSI Class A1 (2026 calendar-year blend)","threshold":{"value":0,"source_name":"Ireland Department of Social Protection: PRSI Class A rates","source_url":"https://www.gov.ie/en/department-of-social-protection/publications/prsi-class-a-rates/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Published 2020-02-04; updated 2026-01-20"},"ceiling":{"value":null,"source_name":"Ireland Department of Social Protection: PRSI Class A rates","source_url":"https://www.gov.ie/en/department-of-social-protection/publications/prsi-class-a-rates/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Published 2020-02-04; updated 2026-01-20"},"rate":{"value":0.042375,"source_name":"Ireland Department of Social Protection: PRSI Class A rates","source_url":"https://www.gov.ie/en/department-of-social-protection/publications/prsi-class-a-rates/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Published 2020-02-04; updated 2026-01-20"},"deductible":false,"exempt_under":{"value":18304,"period":"2026","source_name":"Ireland Department of Social Protection: PRSI Class A rates","source_url":"https://www.gov.ie/en/department-of-social-protection/publications/prsi-class-a-rates/","source_date":"Published 2020-02-04; updated 2026-01-20","last_checked":"2026-10-25","verified":true,"note":"EUR 352 per week x 52. Exemption applies to the whole contribution."},"income_credit":{"bands":[{"up_to":{"value":18304.52,"period":"2026","source_name":"Irish Statute Book: S.I. 600/2015, Class A PRSI credit","source_url":"https://www.irishstatutebook.ie/eli/2015/si/600/made/en/pdf","source_date":"2015 instrument; publication day not shown in indexed text; credit effective 2016-01-01","last_checked":"2026-10-25","verified":true},"base":{"value":624,"period":"2026","source_name":"Irish Statute Book: S.I. 600/2015, Class A PRSI credit","source_url":"https://www.irishstatutebook.ie/eli/2015/si/600/made/en/pdf","source_date":"2015 instrument; publication day not shown in indexed text; credit effective 2016-01-01","last_checked":"2026-10-25","verified":true},"reduction_rate":{"value":0,"period":"2026","source_name":"Irish Statute Book: S.I. 600/2015, Class A PRSI credit","source_url":"https://www.irishstatutebook.ie/eli/2015/si/600/made/en/pdf","source_date":"2015 instrument; publication day not shown in indexed text; credit effective 2016-01-01","last_checked":"2026-10-25","verified":true}},{"up_to":{"value":22048,"period":"2026","source_name":"Irish Statute Book: S.I. 600/2015, Class A PRSI credit","source_url":"https://www.irishstatutebook.ie/eli/2015/si/600/made/en/pdf","source_date":"2015 instrument; publication day not shown in indexed text; credit effective 2016-01-01","last_checked":"2026-10-25","verified":true},"base":{"value":624,"period":"2026","source_name":"Irish Statute Book: S.I. 600/2015, Class A PRSI credit","source_url":"https://www.irishstatutebook.ie/eli/2015/si/600/made/en/pdf","source_date":"2015 instrument; publication day not shown in indexed text; credit effective 2016-01-01","last_checked":"2026-10-25","verified":true},"reduction_rate":{"value":0.16666666666666666,"period":"2026","source_name":"Irish Statute Book: S.I. 600/2015, Class A PRSI credit","source_url":"https://www.irishstatutebook.ie/eli/2015/si/600/made/en/pdf","source_date":"2015 instrument; publication day not shown in indexed text; credit effective 2016-01-01","last_checked":"2026-10-25","verified":true}},{"up_to":{"value":null,"period":"2026","source_name":"Irish Statute Book: S.I. 600/2015, Class A PRSI credit","source_url":"https://www.irishstatutebook.ie/eli/2015/si/600/made/en/pdf","source_date":"2015 instrument; publication day not shown in indexed text; credit effective 2016-01-01","last_checked":"2026-10-25","verified":true},"base":{"value":0,"period":"2026","source_name":"Irish Statute Book: S.I. 600/2015, Class A PRSI credit","source_url":"https://www.irishstatutebook.ie/eli/2015/si/600/made/en/pdf","source_date":"2015 instrument; publication day not shown in indexed text; credit effective 2016-01-01","last_checked":"2026-10-25","verified":true},"reduction_rate":{"value":0,"period":"2026","source_name":"Irish Statute Book: S.I. 600/2015, Class A PRSI credit","source_url":"https://www.irishstatutebook.ie/eli/2015/si/600/made/en/pdf","source_date":"2015 instrument; publication day not shown in indexed text; credit effective 2016-01-01","last_checked":"2026-10-25","verified":true}}]}}]},"assumptions":["Single employee under 70, no medical card, standard personal and PAYE credits.","Equal weekly earnings over 52 weeks, 39 at 4.2% and 13 at 4.35%, giving 4.2375%. PRSI exemption and tapered EUR 12 weekly credit are annualised; actual payroll rounding can differ by cents."],"not_modelled":["Other personal claims and benefits; irregular weekly earnings or payroll-period rounding."],"note":"2026 Irish employee model, including the October PRSI change and low-pay PRSI relief.","comparison":{"checked":true,"minimum_salary_gbp":0,"limits":"Equal weekly earnings; annualised PRSI exemption and tapered credit included."}},{"slug":"spain","name":"Spain","currency":"EUR","city":"Madrid","period":"2026","last_checked":"2026-10-25","verified":false,"exchange_rate_to_gbp":{"value":0.83728,"source_name":"ECB euro foreign exchange reference rates","source_url":"https://www.ecb.europa.eu/stats/exchange/eurofxref/shared/pdf/2026/10/20261023.pdf","period":"Reference rate dated 2026-10-23","last_checked":"2026-10-29","verified":true,"source_date":"2026-10-23","note":"GBP per one local currency unit. ECB reference rates dated 23 October 2026."},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":1337.7,"source_name":"Numbeo: Madrid city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/Madrid","period":"Monthly estimate, accessed 25 October 2026 (Numbeo page shows last update 24 October 2026)","last_checked":"2026-10-25","verified":true,"note":"Numbeo crowd-sourced estimate in EUR."},"tax":{"standard_deduction":{"value":2000,"source_name":"BOE: Spanish Income Tax Act, employment income","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"note":"PwC states EUR 2,000 general employment expenses deduction; page does not tie it to 2026 explicitly.","source_date":"Consolidated Income Tax Act, applicable to 2026"},"deduction_mode":"sum","schedules":[{"name":"National income tax","bands":[{"name":"Band 1","up_to":{"value":12450,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"},"rate":{"value":0.095,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"}},{"name":"Band 2","up_to":{"value":20200,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"},"rate":{"value":0.12,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"}},{"name":"Band 3","up_to":{"value":35200,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"},"rate":{"value":0.15,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"}},{"name":"Band 4","up_to":{"value":60000,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"},"rate":{"value":0.185,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"}},{"name":"Band 5","up_to":{"value":300000,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"},"rate":{"value":0.225,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"}},{"name":"Band 6","up_to":{"value":null,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"},"rate":{"value":0.245,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"}}],"credit":{"value":527.25,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026","note":"State personal minimum EUR 5,550 x 9.5% = EUR 527.25."},"exempt_under":{"value":0,"source_name":"BOE: Spanish Income Tax Act, state scale and personal minimum","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Income Tax Act, applicable to 2026"}},{"name":"Madrid regional income tax","bands":[{"name":"Band 1","up_to":{"value":13362.22,"source_name":"BOE: Madrid regional tax law","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Madrid tax law, incorporating the 2023 scale and applicable to 2026"},"rate":{"value":0.085,"source_name":"BOE: Madrid regional tax law","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Madrid tax law, incorporating the 2023 scale and applicable to 2026"}},{"name":"Band 2","up_to":{"value":19004.63,"source_name":"BOE: Madrid regional tax law","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Madrid tax law, incorporating the 2023 scale and applicable to 2026"},"rate":{"value":0.107,"source_name":"BOE: Madrid regional tax law","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Madrid tax law, incorporating the 2023 scale and applicable to 2026"}},{"name":"Band 3","up_to":{"value":35425.68,"source_name":"BOE: Madrid regional tax law","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Madrid tax law, incorporating the 2023 scale and applicable to 2026"},"rate":{"value":0.128,"source_name":"BOE: Madrid regional tax law","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Madrid tax law, incorporating the 2023 scale and applicable to 2026"}},{"name":"Band 4","up_to":{"value":57320.4,"source_name":"BOE: Madrid regional tax law","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Madrid tax law, incorporating the 2023 scale and applicable to 2026"},"rate":{"value":0.174,"source_name":"BOE: Madrid regional tax law","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Madrid tax law, incorporating the 2023 scale and applicable to 2026"}},{"name":"Band 5","up_to":{"value":null,"source_name":"BOE: Madrid regional tax law","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Madrid tax law, incorporating the 2023 scale and applicable to 2026"},"rate":{"value":0.205,"source_name":"BOE: Madrid regional tax law","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Madrid tax law, incorporating the 2023 scale and applicable to 2026"}}],"credit":{"value":506.31525,"period":"2026","source_name":"BOE: Madrid regional tax law","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","source_date":"Consolidated Madrid tax law, incorporating the 2023 scale and applicable to 2026","last_checked":"2026-10-29","verified":true,"note":"Madrid personal minimum EUR 5,956.65 taxed at 8.5%; keep full precision until schedule rounding."},"exempt_under":{"value":0,"source_name":"BOE: Madrid regional tax law","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"Consolidated Madrid tax law, incorporating the 2023 scale and applicable to 2026"}}],"social":[{"name":"Employee social security (indefinite contract)","threshold":{"value":0,"source_name":"Spanish Social Security: 2026 contribution bulletin","source_url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"2026 Social Security bulletin, 2026 contribution rates"},"ceiling":{"value":61214.4,"source_name":"Spanish Social Security: 2026 contribution bulletin","source_url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"2026 Social Security bulletin, 2026 contribution rates"},"rate":{"value":0.065,"source_name":"Spanish Social Security: 2026 contribution bulletin","source_url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"2026 Social Security bulletin, 2026 contribution rates","note":"Employee 4.70% common contingencies + 1.55% unemployment + 0.10% training + 0.15% MEI = 6.50%."},"deductible":true},{"name":"Employee solidarity contribution 0.19%","threshold":{"value":61214.4,"period":"2026","source_name":"Spanish Social Security: 2026 contribution bulletin","source_url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","source_date":"2026 Social Security bulletin, 2026 contribution rates","last_checked":"2026-10-29","verified":true},"ceiling":{"value":67335.84,"period":"2026","source_name":"Spanish Social Security: 2026 contribution bulletin","source_url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","source_date":"2026 Social Security bulletin, 2026 contribution rates","last_checked":"2026-10-29","verified":true},"rate":{"value":0.0019,"period":"2026","source_name":"Spanish Social Security: 2026 contribution bulletin","source_url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","source_date":"2026 Social Security bulletin, 2026 contribution rates","last_checked":"2026-10-29","verified":true},"deductible":true},{"name":"Employee solidarity contribution 0.21%","threshold":{"value":67335.84,"period":"2026","source_name":"Spanish Social Security: 2026 contribution bulletin","source_url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","source_date":"2026 Social Security bulletin, 2026 contribution rates","last_checked":"2026-10-29","verified":true},"ceiling":{"value":91821.6,"period":"2026","source_name":"Spanish Social Security: 2026 contribution bulletin","source_url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","source_date":"2026 Social Security bulletin, 2026 contribution rates","last_checked":"2026-10-29","verified":true},"rate":{"value":0.0021,"period":"2026","source_name":"Spanish Social Security: 2026 contribution bulletin","source_url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","source_date":"2026 Social Security bulletin, 2026 contribution rates","last_checked":"2026-10-29","verified":true},"deductible":true},{"name":"Employee solidarity contribution 0.24%","threshold":{"value":91821.6,"period":"2026","source_name":"Spanish Social Security: 2026 contribution bulletin","source_url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","source_date":"2026 Social Security bulletin, 2026 contribution rates","last_checked":"2026-10-29","verified":true},"ceiling":{"value":null,"period":"2026","source_name":"Spanish Social Security: 2026 contribution bulletin","source_url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","source_date":"2026 Social Security bulletin, 2026 contribution rates","last_checked":"2026-10-29","verified":true},"rate":{"value":0.0024,"period":"2026","source_name":"Spanish Social Security: 2026 contribution bulletin","source_url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","source_date":"2026 Social Security bulletin, 2026 contribution rates","last_checked":"2026-10-29","verified":true},"deductible":true}]},"assumptions":["Single Madrid resident under 65, indefinite contract, equal monthly earnings. Mandatory social charges, including solidarity on excess pay, reduce taxable income.","State personal minimum EUR 5,550; Madrid personal minimum EUR 5,956.65. The EUR 2,000 employment expense deduction is included."],"not_modelled":["Work-income reduction below EUR 19,747.50 net employment income; salary comparisons exclude this range.","Temporary-contract rate differences, dependent and spending-based claims."],"note":"2026 Madrid resident employee model, including the regional personal minimum and solidarity contributions.","comparison":{"checked":true,"minimum_salary_gbp":18000,"limits":"Madrid single employee under 65, indefinite contract, equal monthly pay. Included from GBP 18,000; omitted work-income reduction can apply below this range."}},{"slug":"portugal","name":"Portugal","currency":"EUR","city":"Lisbon","period":"2026","last_checked":"2026-10-25","verified":false,"exchange_rate_to_gbp":{"value":0.83728,"source_name":"ECB euro foreign exchange reference rates","source_url":"https://www.ecb.europa.eu/stats/shared/pdf/eurofxref.pdf","period":"Reference rate dated 2026-10-23","last_checked":"2026-10-25","verified":true,"source_date":"2026-10-23","note":"GBP per one local currency unit. ECB reference rates dated 23 October 2026."},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":1405.77,"source_name":"Numbeo: Lisbon city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/Lisbon","period":"Monthly estimate, accessed 25 October 2026 (Numbeo page shows last update 24 October 2026)","last_checked":"2026-10-25","verified":true,"note":"Numbeo crowd-sourced estimate in EUR."},"tax":{"standard_deduction":{"value":4587.09,"source_name":"CIRS article 25; Portaria 480-A/2025/1 (2026 IAS)","source_url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs25.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"note":"Specific employment deduction: greater of EUR 4,587.09 (8.54 x 2026 IAS of EUR 537.13, rounded to cents) and mandatory employee social security paid. Social security is not deducted again."},"deduction_mode":"max","schedules":[{"name":"Mainland income tax","bands":[{"name":"Band 1","up_to":{"value":8342,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"},"rate":{"value":0.125,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"}},{"name":"Band 2","up_to":{"value":12587,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"},"rate":{"value":0.157,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"}},{"name":"Band 3","up_to":{"value":17838,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"},"rate":{"value":0.212,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"}},{"name":"Band 4","up_to":{"value":23089,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"},"rate":{"value":0.24100000000000002,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"}},{"name":"Band 5","up_to":{"value":29397,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"},"rate":{"value":0.311,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"}},{"name":"Band 6","up_to":{"value":43090,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"},"rate":{"value":0.349,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"}},{"name":"Band 7","up_to":{"value":46566,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"},"rate":{"value":0.431,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"}},{"name":"Band 8","up_to":{"value":86634,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"},"rate":{"value":0.446,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"}},{"name":"Band 9","up_to":{"value":null,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"},"rate":{"value":0.48,"source_name":"Autoridade Tributaria: 2026 IRS rates leaflet and CIRS article 68","source_url":"https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/SFP-Taxas-2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"May 2026 (document footer)"}}],"credit":{"value":0,"source_name":"CIRS article 78-A: single taxpayer with no dependants","source_url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs78a.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"note":"No general personal allowance or flat taxpayer credit. Spending-based credits are excluded."},"exempt_under":{"value":0,"source_name":"Autoridade Tributaria: CIRS article 70","source_url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/pages/irs70.aspx","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Version effective 2026-01-01, law 73-A/2025, 2025-12-30","note":"No gross exemption in the supported salary range. Article 70(4)(a) excludes minimum-existence abatement above 2.2 x 14 x IAS = EUR 16,543.604 for a single taxpayer.","additional_sources":[{"source_name":"Diário da República: 2026 IAS order","source_url":"https://diariodarepublica.pt/dr/detalhe/portaria/480-a-2025-993056222","period":"30 December 2025; checked 25 October 2026"}]},"note":"Progressive taxable-income slices are summed. The leaflet shortcut gives a small rounding difference and is not used."},{"name":"Additional solidarity rate","bands":[{"name":"Band 1","up_to":{"value":80000,"source_name":"Autoridade Tributaria: CIRS article 68-A","source_url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68a.aspx","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0,"source_name":"Autoridade Tributaria: CIRS article 68-A","source_url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68a.aspx","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 2","up_to":{"value":250000,"source_name":"Autoridade Tributaria: CIRS article 68-A","source_url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68a.aspx","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.025,"source_name":"Autoridade Tributaria: CIRS article 68-A","source_url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68a.aspx","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 3","up_to":{"value":null,"source_name":"Autoridade Tributaria: CIRS article 68-A","source_url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68a.aspx","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.05,"source_name":"Autoridade Tributaria: CIRS article 68-A","source_url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68a.aspx","period":"2026","last_checked":"2026-10-25","verified":true}}],"credit":{"value":0,"source_name":"Autoridade Tributaria: CIRS article 68-A","source_url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68a.aspx","period":"2026","last_checked":"2026-10-25","verified":true},"exempt_under":{"value":0,"source_name":"Autoridade Tributaria: CIRS article 68-A","source_url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68a.aspx","period":"2026","last_checked":"2026-10-25","verified":true},"note":"2.5% on the taxable-income slice from EUR 80,000 to EUR 250,000 and 5% on the slice above EUR 250,000. No charge below EUR 80,000 taxable."}],"social":[{"name":"Employee social security (TSU)","threshold":{"value":0,"source_name":"Instituto da Seguranca Social: employee contributions","source_url":"https://www.gov.pt/servicos/obter-informacoes-sobre-as-contribuicoes-para-a-seguranca-social-pagamento-de-entidade-empregadora-por-trabalhador-por-conta-de-outrem","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-09-07"},"ceiling":{"value":null,"source_name":"Instituto da Seguranca Social: employee contributions","source_url":"https://www.gov.pt/servicos/obter-informacoes-sobre-as-contribuicoes-para-a-seguranca-social-pagamento-de-entidade-empregadora-por-trabalhador-por-conta-de-outrem","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-09-07"},"rate":{"value":0.11,"source_name":"Instituto da Seguranca Social: employee contributions","source_url":"https://www.gov.pt/servicos/obter-informacoes-sobre-as-contribuicoes-para-a-seguranca-social-pagamento-de-entidade-empregadora-por-trabalhador-por-conta-de-outrem","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-09-07"},"deductible":true}],"available":true},"assumptions":["2026 mainland progressive IRS bands and solidarity surcharge. Single resident employee with no children; personal allowance is zero.","Specific employment deduction is the greater of EUR 4,587.09 and employee social security paid, without double counting. Employee social security is 11% of gross pay with no ceiling; confirmed by the Portuguese social security service, checked 25 October 2026.","Annual liability, not monthly withholding. Gross annual pay includes holiday and Christmas payments."],"not_modelled":["General family expenses credit (35% of eligible invoiced spending, capped at EUR 250 per taxpayer) is not applied by default; it needs registered e-Fatura invoices.","Minimo de existencia (minimum-existence relief): exact abatement formula not modelled for gross pay below about EUR 16,543; low-pay tax may be overstated.","Health, education, housing and other spending-based deductions; dependants, IRS Jovem, island schedules and NHR/IFICI special regimes.","Monthly withholding tables; annual liability is calculated instead."],"note":"2026 mainland Portugal annual liability; minimum-existence cases excluded from salary comparisons.","comparison":{"checked":true,"minimum_salary_gbp":13852,"limits":"Mainland, single resident employee with no children. Included from GBP 13,852 at the saved ECB rate, above the minimum-existence relief exclusion threshold for this profile. That relief is not modelled; lower-pay cases are excluded. Invoice-based expense credits, dependants, IRS Jovem and NHR/IFICI are omitted. CIRS article 70 and the 2026 IAS order, checked 25 October 2026."}},{"slug":"australia","name":"Australia","currency":"AUD","city":"Sydney","period":"2026-27","last_checked":"2026-10-25","verified":false,"exchange_rate_to_gbp":{"value":0.5253,"source_name":"Cross rate from ECB euro reference rates (ECB reference rates dated 23 October 2026)","source_url":"https://www.ecb.europa.eu/stats/exchange/eurofxref/shared/pdf/2026/10/20261023.pdf","period":"Reference rate dated 2026-10-23","last_checked":"2026-10-29","verified":true,"note":"GBP per one local currency unit. ECB reference rates dated 23 October 2026. Cross rate: ECB EUR/GBP 0.83728 divided by ECB EUR/AUD 1.5939, both 23 October 2026.","source_date":"2026-10-23"},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":3615.68,"source_name":"Numbeo: Sydney city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/Sydney","period":"Monthly estimate, accessed 25 October 2026 (Numbeo page shows last update 24 October 2026)","last_checked":"2026-10-25","verified":true,"note":"Numbeo crowd-sourced estimate in AUD."},"tax":{"standard_deduction":{"value":0,"source_name":"ATO: Income Tax Rates Act and model assumption of no claims","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true},"deduction_mode":"sum","schedules":[{"name":"Resident income tax","bands":[{"name":"Band 1","up_to":{"value":18200,"source_name":"ATO: Income Tax Rates Act, 2026-27","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true},"rate":{"value":0,"source_name":"ATO: Income Tax Rates Act, 2026-27","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true}},{"name":"Band 2","up_to":{"value":45000,"source_name":"ATO: Income Tax Rates Act, 2026-27","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true},"rate":{"value":0.15,"source_name":"ATO: Income Tax Rates Act, 2026-27","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true}},{"name":"Band 3","up_to":{"value":135000,"source_name":"ATO: Income Tax Rates Act, 2026-27","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true},"rate":{"value":0.3,"source_name":"ATO: Income Tax Rates Act, 2026-27","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true}},{"name":"Band 4","up_to":{"value":190000,"source_name":"ATO: Income Tax Rates Act, 2026-27","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true},"rate":{"value":0.37,"source_name":"ATO: Income Tax Rates Act, 2026-27","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true}},{"name":"Band 5","up_to":{"value":null,"source_name":"ATO: Income Tax Rates Act, 2026-27","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true},"rate":{"value":0.45,"source_name":"ATO: Income Tax Rates Act, 2026-27","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true}}],"credit":{"value":0,"source_name":"ATO: Income Tax Rates Act, 2026-27","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true},"exempt_under":{"value":0,"source_name":"ATO: Income Tax Rates Act, 2026-27","source_url":"https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf","period":"2026-27","last_checked":"2026-10-29","verified":true},"note":"2026-27 first taxable band 15% (from 16% in 2025-26); falls to 14% from 1 July 2027. PwC table shows 2026-27 tax of 4,020 on 45,000."}],"social":[{"name":"Medicare levy (simplified full levy)","threshold":{"value":0,"source_name":"ATO: Medicare levy and surcharge","source_url":"https://community.ato.gov.au/s/article/a079s0000009GmwAAE/understanding-the-medicare-levy-and-medicare-levy-surcharge","period":"2026-27","last_checked":"2026-10-29","verified":true},"ceiling":{"value":null,"source_name":"ATO: Medicare levy and surcharge","source_url":"https://community.ato.gov.au/s/article/a079s0000009GmwAAE/understanding-the-medicare-levy-and-medicare-levy-surcharge","period":"2026-27","last_checked":"2026-10-29","verified":true},"rate":{"value":0.02,"source_name":"ATO: Medicare levy and surcharge","source_url":"https://community.ato.gov.au/s/article/a079s0000009GmwAAE/understanding-the-medicare-levy-and-medicare-levy-surcharge","period":"2026-27","last_checked":"2026-10-29","verified":true,"note":"2% of taxable income for most residents."},"deductible":false}]},"assumptions":["2026-27 resident rates in force from 1 July 2026. Medicare levy 2% grouped with employee charges.","Appropriate private hospital cover held all year; no Medicare levy surcharge."],"not_modelled":["Low Income Tax Offset (phases out by AUD 66,667), Medicare low-income reduction and surcharge, HELP loans."],"note":"Simplified full-year employee model. Full-year resident; includes the full 2% Medicare levy. Salaries below £35,022 are excluded because low-income offsets and levy reductions are omitted. Medicare surcharge and HELP loans excluded.","comparison":{"checked":true,"minimum_salary_gbp":35022,"limits":"Full-year resident; includes the full 2% Medicare levy. Salaries below £35,022 are excluded because low-income offsets and levy reductions are omitted. Assumes private hospital cover, so no Medicare levy surcharge; HELP loans excluded.","offset_phase_out_aud":{"value":66667,"source_name":"Australian Taxation Office: low-income tax offset","source_url":"https://www.ato.gov.au/api/public/content/0-1b51c2a4-d678-43de-bb9e-0d2ffc632bd5","period":"2026-27","last_checked":"2026-10-29","verified":true}}},{"slug":"canada","name":"Canada","currency":"CAD","city":"Toronto","period":"2026","last_checked":"2026-10-25","verified":false,"exchange_rate_to_gbp":{"value":0.53449,"source_name":"ECB euro foreign exchange reference rates","source_url":"https://www.ecb.europa.eu/stats/exchange/eurofxref/shared/pdf/2026/10/20261023.pdf","period":"Reference rate dated 2026-10-23","last_checked":"2026-10-29","verified":true,"source_date":"2026-10-23","note":"GBP per one local currency unit. ECB reference rates dated 23 October 2026. Cross rate: ECB EUR/GBP 0.83728 divided by ECB EUR/CAD 1.5665, both 23 October 2026."},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":2265.38,"source_name":"Numbeo: Toronto city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/Toronto","period":"Monthly estimate, accessed 25 October 2026 (Numbeo page shows last update 24 October 2026)","last_checked":"2026-10-25","verified":true,"note":"Numbeo crowd-sourced estimate in CAD."},"tax":{"standard_deduction":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"deduction_mode":"sum","schedules":[{"name":"Federal income tax","bands":[{"name":"Band 1","up_to":{"value":58523,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.14,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"name":"Band 2","up_to":{"value":117045,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.205,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"name":"Band 3","up_to":{"value":181440,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.26,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"name":"Band 4","up_to":{"value":258482,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.29,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"name":"Band 5","up_to":{"value":null,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.33,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}}],"credit":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"exempt_under":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"amount_credits":[{"name":"Basic personal amount","basis":"fixed","rate":{"value":0.14,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"amount":{"value":16452,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"phase_down":{"minimum":{"value":14829,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"start":{"value":181440,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"end":{"value":258482,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}}},{"name":"Base CPP and EI","basis":"social","rate":{"value":0.14,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"name":"Canada employment amount","basis":"employment","rate":{"value":0.14,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"amount":{"value":1501,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}}]},{"name":"Ontario income tax","bands":[{"name":"Band 1","up_to":{"value":53891,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.0505,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"name":"Band 2","up_to":{"value":107785,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.0915,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"name":"Band 3","up_to":{"value":150000,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.1116,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"name":"Band 4","up_to":{"value":220000,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.1216,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"name":"Band 5","up_to":{"value":null,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.1316,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}}],"credit":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"exempt_under":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"surtax":{"note":"20% of Ontario basic tax over 5,818, plus 36% of basic tax over 7,446.","tiers":[{"threshold":{"value":5818,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.2,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"threshold":{"value":7446,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.36,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}}]},"health_premium":{"value":"0 up to taxable 20,000; then up to 300, 450, 600, 750 or 900 on steps at 36,000, 48,000, 72,000, 200,000 (6% and 25% phase-in rules)","source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"tax_reduction":{"basic":{"value":300,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"multiplier":{"value":2,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"note":"Capped at Ontario basic tax plus surtax, applied before the health premium. No dependants assumed."},"premium_bands":[{"threshold":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"base":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"cap":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"threshold":{"value":20000,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"base":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.06,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"cap":{"value":300,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"threshold":{"value":36000,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"base":{"value":300,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.06,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"cap":{"value":450,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"threshold":{"value":48000,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"base":{"value":450,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.25,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"cap":{"value":600,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"threshold":{"value":72000,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"base":{"value":600,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.25,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"cap":{"value":750,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"threshold":{"value":200000,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"base":{"value":750,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.25,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"cap":{"value":900,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}}],"amount_credits":[{"name":"Basic personal amount","basis":"fixed","rate":{"value":0.0505,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"amount":{"value":12989,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}},{"name":"Base CPP and EI","basis":"social","rate":{"value":0.0505,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}}]}],"social":[{"name":"Canada Pension Plan (base plus first additional)","threshold":{"value":3500,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"ceiling":{"value":74600,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.0595,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"deductible":false,"tax_treatment":{"credit_rate":{"value":0.0495,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"deduction_rate":{"value":0.01,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}}},{"name":"Canada Pension Plan second additional (CPP2)","threshold":{"value":74600,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"ceiling":{"value":85000,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.04,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"deductible":false,"tax_treatment":{"credit_rate":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"deduction_rate":{"value":0.04,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}}},{"name":"Employment Insurance (EI)","threshold":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"ceiling":{"value":68900,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"rate":{"value":0.0163,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"deductible":false,"tax_treatment":{"credit_rate":{"value":0.0163,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"},"deduction_rate":{"value":0,"source_name":"CRA T4127, 122nd edition, Tables 8.1 to 8.7 and Ontario formulas","source_url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","period":"2026","last_checked":"2026-10-29","verified":true,"source_date":"May 2026 revision; effective 2026-01-01"}}}]},"assumptions":["2026 Ontario resident employee, single with no dependants. Federal credits use 14%; Ontario credits use 5.05%. Base CPP and EI receive credits; enhanced CPP and CPP2 reduce net income before tax and federal BPA phase-down.","Ontario tax reduction applies to basic tax plus surtax before the health premium. Employment amount is capped at net employment income. Continuous marginal bands are used instead of rounded payroll constants."],"not_modelled":["Other TD1 claims, dependant additions to Ontario tax reduction and other personal deductions or credits."],"note":"2026 Toronto employee model with CRA federal and Ontario payroll rules.","comparison":{"checked":true,"minimum_salary_gbp":0,"limits":"Toronto, Ontario. Standard personal and employment claims only; no dependant claims."}},{"slug":"malta","name":"Malta","currency":"EUR","city":"Valletta","period":"2026","last_checked":"2026-10-25","verified":false,"exchange_rate_to_gbp":{"value":0.83728,"source_name":"ECB euro foreign exchange reference rate (ECB reference rates dated 23 October 2026)","source_url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/eurofxref-graph-gbp.en.html","period":"Reference rate dated 2026-10-23","last_checked":"2026-10-25","verified":true,"note":"GBP per one local currency unit. ECB reference rates dated 23 October 2026."},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":1262.5,"source_name":"Numbeo: Valletta city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/Valletta","period":"Monthly estimate, accessed 25 October 2026 (Numbeo page shows last update 24 October 2026)","last_checked":"2026-10-25","verified":true,"note":"Numbeo crowd-sourced estimate in EUR for Valletta. This is a city estimate, not a Malta-wide figure."},"tax":{"standard_deduction":{"value":0,"source_name":"Malta Tax and Customs Administration: single rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals","period":"2026","last_checked":"2026-10-25","verified":true},"deduction_mode":"sum","schedules":[{"name":"Resident income tax (single rates)","bands":[{"name":"Band 1","up_to":{"value":12000,"source_name":"Malta Tax and Customs Administration: single rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0,"source_name":"Malta Tax and Customs Administration: single rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 2","up_to":{"value":16000,"source_name":"Malta Tax and Customs Administration: single rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.15,"source_name":"Malta Tax and Customs Administration: single rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 3","up_to":{"value":60000,"source_name":"Malta Tax and Customs Administration: single rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.25,"source_name":"Malta Tax and Customs Administration: single rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 4","up_to":{"value":null,"source_name":"Malta Tax and Customs Administration: single rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.35,"source_name":"Malta Tax and Customs Administration: single rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals","period":"2026","last_checked":"2026-10-25","verified":true}}],"credit":{"value":0,"source_name":"Malta Tax and Customs Administration: single rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals","period":"2026","last_checked":"2026-10-25","verified":true},"exempt_under":{"value":0,"source_name":"Malta Tax and Customs Administration: single rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals","period":"2026","last_checked":"2026-10-25","verified":true},"note":"PwC shows tax = income x rate minus deduct (0, 1,800, 3,400, 9,400). Marginal bands here give the same result. PwC also says employees with only employment income up to EUR 12,445 can deduct EUR 12,000."}],"social":[{"name":"Class 1 social security contribution (employee)","threshold":{"value":0,"source_name":"Malta Tax and Customs Administration: Class 1 contributions 2026","source_url":"https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates","period":"2026","last_checked":"2026-10-25","verified":true},"ceiling":{"value":29083.6,"source_name":"Malta Tax and Customs Administration: Class 1 contributions 2026","source_url":"https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates","period":"2026","last_checked":"2026-10-25","verified":true,"note":"EUR 55.93 per week times 52, divided by the 10% contribution rate."},"rate":{"value":0.1,"source_name":"Malta Tax and Customs Administration: Class 1 contributions 2026","source_url":"https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates","period":"2026","last_checked":"2026-10-25","verified":true},"deductible":false}]},"assumptions":["2026 single rates. Social contribution 10% of pay up to about EUR 29,084 a year (EUR 55.93 a week), then flat."],"not_modelled":["Lower contribution at low pay, special regimes for expatriates, 12,000 deduction for low-income employees."],"note":"Simplified full-year employee model. Single employee born from 1962. Annual social cap uses 52 weekly payments; salaries below £25,000 are excluded because low-wage rules differ.","comparison":{"checked":true,"minimum_salary_gbp":25000,"limits":"Single employee born from 1962. Annual social cap uses 52 weekly payments; salaries below £25,000 are excluded because low-wage rules differ."}},{"slug":"monaco","name":"Monaco","currency":"EUR","city":"Monaco","period":"2026","last_checked":"2026-10-25","verified":false,"exchange_rate_to_gbp":{"value":0.83728,"source_name":"ECB euro foreign exchange reference rates","source_url":"https://www.ecb.europa.eu/stats/shared/pdf/eurofxref.pdf","period":"Reference rate dated 2026-10-23","last_checked":"2026-10-25","verified":true,"source_date":"2026-10-23","note":"GBP per one local currency unit. ECB reference rates dated 23 October 2026."},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":8166.67,"source_name":"Numbeo: Monaco city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/Monaco","period":"Monthly estimate, accessed 25 October 2026 (Numbeo page shows last update 11 October 2026)","last_checked":"2026-10-25","verified":true,"note":"Numbeo crowd-sourced estimate in EUR, last updated on 11 October 2026."},"tax":{"standard_deduction":{"value":0,"source_name":"French tax authority BOFiP: Monaco residents income tax, paragraph 1","source_url":"https://bofip.impots.gouv.fr/bofip/12995-PGP.html/identifiant=BOI-INT-CVB-MCO-10-20210602","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2021-06-02"},"deduction_mode":"sum","schedules":[{"name":"Personal income tax","bands":[{"name":"Band 1","up_to":{"value":null,"source_name":"French tax authority BOFiP: Monaco residents income tax, paragraph 1","source_url":"https://bofip.impots.gouv.fr/bofip/12995-PGP.html/identifiant=BOI-INT-CVB-MCO-10-20210602","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2021-06-02"},"rate":{"value":0,"source_name":"French tax authority BOFiP: Monaco residents income tax, paragraph 1","source_url":"https://bofip.impots.gouv.fr/bofip/12995-PGP.html/identifiant=BOI-INT-CVB-MCO-10-20210602","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2021-06-02"}}],"credit":{"value":0,"source_name":"French tax authority BOFiP: Monaco residents income tax, paragraph 1","source_url":"https://bofip.impots.gouv.fr/bofip/12995-PGP.html/identifiant=BOI-INT-CVB-MCO-10-20210602","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2021-06-02"},"exempt_under":{"value":0,"source_name":"French tax authority BOFiP: Monaco residents income tax, paragraph 1","source_url":"https://bofip.impots.gouv.fr/bofip/12995-PGP.html/identifiant=BOI-INT-CVB-MCO-10-20210602","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2021-06-02"}}],"social":[{"name":"Retirement fund (CAR)","threshold":{"value":0,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026-10-01 to 2027-09-30","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"ceiling":{"value":75312,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026-10-01 to 2027-09-30","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"rate":{"value":0.0685,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026-10-01 to 2027-09-30","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"deductible":false},{"name":"Unemployment (French scheme)","threshold":{"value":0,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"ceiling":{"value":192240,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"rate":{"value":0.024,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"deductible":false},{"name":"Supplementary pension (CMRC), tranche A","threshold":{"value":0,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026-10-01 onwards","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"ceiling":{"value":48804,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026-10-01 onwards","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"rate":{"value":0.04008,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026-10-01 onwards","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"deductible":false},{"name":"Supplementary pension (CMRC), tranche B","threshold":{"value":48804,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026-10-01 onwards","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"ceiling":{"value":390432,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026-10-01 onwards","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"rate":{"value":0.09716,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026-10-01 onwards","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"deductible":false},{"name":"CCSS (sickness, family etc.)","threshold":{"value":0,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"ceiling":{"value":120000,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"rate":{"value":0,"source_name":"Caisses Sociales de Monaco","source_url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"CAR, CCSS and CMRC effective 2026-10-01; unemployment 2026-01-01"},"deductible":false}]},"assumptions":["Non-French resident employee: no personal income tax. Social charges include CAR 6.85% to EUR 6,276 a month, unemployment 2.40% to EUR 16,020 a month and supplementary pension (CMRC). The CMRC employee share is 40%: 4.008% on yearly earnings up to EUR 48,804 and 9.716% from EUR 48,804 to EUR 390,432. Yearly ceilings use monthly ceilings x 12."],"not_modelled":["Private health top-up, French nationals' tax."],"note":"Non-French Monaco resident employee; October 2026 rates annualised, including mandatory CMRC.","comparison":{"checked":true,"minimum_salary_gbp":0,"limits":"Non-French resident employee. BOFiP confirms the resident Income Tax exemption; French nationals’ treaty rules and their exceptions are outside this model (2 June 2021; checked 25 October 2026). Employee contributions remain payable, using annualised rates in force from 1 October 2026."}},{"slug":"switzerland","name":"Switzerland","currency":"CHF","city":"Zurich","period":"2026","last_checked":"2026-10-25","verified":false,"exchange_rate_to_gbp":{"value":0.90742,"source_name":"ECB euro foreign exchange reference rates","source_url":"https://www.ecb.europa.eu/stats/shared/pdf/eurofxref.pdf","period":"Reference rate dated 2026-10-23","last_checked":"2026-10-25","verified":true,"source_date":"2026-10-23","note":"GBP per one local currency unit. ECB reference rates dated 23 October 2026. Cross rate: ECB EUR/GBP 0.83728 divided by ECB EUR/CHF 0.9227, both 23 October 2026."},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":2431,"source_name":"Numbeo: Zurich city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/Zurich","period":"Monthly estimate, accessed 25 October 2026 (Numbeo page shows last update 24 October 2026)","last_checked":"2026-10-25","verified":true,"note":"Numbeo crowd-sourced estimate in CHF."},"tax":{"deduction_mode":"sum","schedules":[{"name":"Federal direct tax (single)","bands":[{"name":"Band 1","up_to":{"value":15200,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 2","up_to":{"value":33200,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.0077,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 3","up_to":{"value":43500,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.0088,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 4","up_to":{"value":58000,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.0264,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 5","up_to":{"value":76200,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.0297,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 6","up_to":{"value":82100,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.0594,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 7","up_to":{"value":108900,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.066,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 8","up_to":{"value":141500,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.088,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 9","up_to":{"value":185100,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.11,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 10","up_to":{"value":793900,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.132,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 11","up_to":{"value":null,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.115,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"whole_income":true}],"credit":{"value":0,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"exempt_under":{"value":18500,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"note":"Published ESTV cumulative bases, income rounded down to CHF 100 and annual tax rounded down to CHF 0.05. Federal liabilities below CHF 25 are not collected.","tariff":{"bases":[{"value":0,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},{"value":0,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},{"value":138.6,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},{"value":229.2,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},{"value":612,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},{"value":1152.5,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},{"value":1502.95,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},{"value":3271.75,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},{"value":6140.55,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},{"value":10936.55,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},{"value":0,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true}],"income_rounding":{"value":100,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"tax_rounding":{"value":0.05,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true},"minimum_tax":{"value":25,"source_name":"ESTV: 2026 federal direct tax tariff, single person","source_url":"https://www.estv.admin.ch/dam/de/sd-web/gnde9CmEsalK/dbst-tairfe-58c-2026-dfi.pdf","source_date":"2026-01","period":"2026","last_checked":"2026-10-25","verified":true}},"exemption_basis":"taxable"},{"name":"Zurich cantonal basic tax (single)","bands":[{"name":"Band 1","up_to":{"value":7000,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 2","up_to":{"value":12000,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.02,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 3","up_to":{"value":16800,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.03,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 4","up_to":{"value":24800,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.04,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 5","up_to":{"value":34500,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.05,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 6","up_to":{"value":45700,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.06,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 7","up_to":{"value":58800,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.07,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 8","up_to":{"value":76400,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.08,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 9","up_to":{"value":110400,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.09,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 10","up_to":{"value":144100,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.1,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 11","up_to":{"value":197400,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.11,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 12","up_to":{"value":266700,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.12,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 13","up_to":{"value":null,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.13,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}}],"credit":{"value":0,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"exempt_under":{"value":0,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"multiplier":{"value":0.95,"source_name":"City of Zurich: 2026 tax multipliers","source_url":"https://www.stadt-zuerich.ch/steuerberechnung","source_date":"Undated page, accessed 2026-10-25","period":"2026","last_checked":"2026-10-25","verified":true},"tax_at_bracket_start":[0,100,244,564,1049,1721,2638,4046,7106,10476,16339,24655,33664],"note":"2026 section 35 basic marginal scale. Model uses unrounded taxable income and rounds each canton or city result to cents; assessment and payment rounding can differ."},{"name":"City of Zurich municipal tax (single)","bands":[{"name":"Band 1","up_to":{"value":7000,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 2","up_to":{"value":12000,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.02,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 3","up_to":{"value":16800,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.03,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 4","up_to":{"value":24800,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.04,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 5","up_to":{"value":34500,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.05,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 6","up_to":{"value":45700,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.06,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 7","up_to":{"value":58800,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.07,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 8","up_to":{"value":76400,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.08,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 9","up_to":{"value":110400,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.09,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 10","up_to":{"value":144100,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.1,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 11","up_to":{"value":197400,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.11,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 12","up_to":{"value":266700,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.12,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}},{"name":"Band 13","up_to":{"value":null,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"rate":{"value":0.13,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true}}],"credit":{"value":0,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"exempt_under":{"value":0,"source_name":"Canton Zurich: 2026 Tax Act, section 35","source_url":"https://www.notes.zh.ch/appl/zhlex_r.nsf/WebView/27A2B2527CE30B98C1258D2A0028E439/%24File/631.1_8.6.97_131.pdf","source_date":"Effective 2026-01-01","period":"2026","last_checked":"2026-10-25","verified":true},"multiplier":{"value":1.19,"source_name":"City of Zurich: 2026 tax multipliers","source_url":"https://www.stadt-zuerich.ch/steuerberechnung","source_date":"Undated page, accessed 2026-10-25","period":"2026","last_checked":"2026-10-25","verified":true},"tax_at_bracket_start":[0,100,244,564,1049,1721,2638,4046,7106,10476,16339,24655,33664],"note":"2026 section 35 basic marginal scale. Model uses unrounded taxable income and rounds each canton or city result to cents; assessment and payment rounding can differ."}],"social":[{"name":"AHV/IV/EO (old age, disability, income compensation)","threshold":{"value":0,"source_name":"Zurich tax office: 2026 withholding calculation parameters","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/quellensteuer/quellensteuertarif/2026/grundlagen_und_berechnungsparameter_2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-02 document footer"},"ceiling":{"value":null,"source_name":"Zurich tax office: 2026 withholding calculation parameters","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/quellensteuer/quellensteuertarif/2026/grundlagen_und_berechnungsparameter_2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-02 document footer"},"rate":{"value":0.053,"source_name":"Zurich tax office: 2026 withholding calculation parameters","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/quellensteuer/quellensteuertarif/2026/grundlagen_und_berechnungsparameter_2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-02 document footer"},"deductible":true},{"name":"ALV (unemployment insurance)","threshold":{"value":0,"source_name":"Zurich tax office: 2026 withholding calculation parameters","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/quellensteuer/quellensteuertarif/2026/grundlagen_und_berechnungsparameter_2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-02 document footer"},"ceiling":{"value":148200,"source_name":"Zurich tax office: 2026 withholding calculation parameters","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/quellensteuer/quellensteuertarif/2026/grundlagen_und_berechnungsparameter_2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-02 document footer"},"rate":{"value":0.011,"source_name":"Zurich tax office: 2026 withholding calculation parameters","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/quellensteuer/quellensteuertarif/2026/grundlagen_und_berechnungsparameter_2026.pdf","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-02 document footer"},"deductible":true}],"swiss_profile":{"bvg":{"entry_threshold":{"value":22680,"source_name":"BSV: key occupational pension figures 2025 and 2026","source_url":"https://www.bsv.admin.ch/dam/de/sd-web/GZplHByBJoFc/Internet_Masszahlenarticles_25_26_d.pdf","source_date":"2025-11-20","period":"2026","last_checked":"2026-10-25","verified":true},"coordination_deduction":{"value":26460,"source_name":"BSV: key occupational pension figures 2025 and 2026","source_url":"https://www.bsv.admin.ch/dam/de/sd-web/GZplHByBJoFc/Internet_Masszahlenarticles_25_26_d.pdf","source_date":"2025-11-20","period":"2026","last_checked":"2026-10-25","verified":true},"salary_ceiling":{"value":90720,"source_name":"BSV: key occupational pension figures 2025 and 2026","source_url":"https://www.bsv.admin.ch/dam/de/sd-web/GZplHByBJoFc/Internet_Masszahlenarticles_25_26_d.pdf","source_date":"2025-11-20","period":"2026","last_checked":"2026-10-25","verified":true},"minimum_coordinated":{"value":3780,"source_name":"BSV: key occupational pension figures 2025 and 2026","source_url":"https://www.bsv.admin.ch/dam/de/sd-web/GZplHByBJoFc/Internet_Masszahlenarticles_25_26_d.pdf","source_date":"2025-11-20","period":"2026","last_checked":"2026-10-25","verified":true},"age_rates":{"25-34":{"value":0.07,"source_name":"BSV: occupational pension savings credits and financing","source_url":"https://www.bsv.admin.ch/de/altersvorsorge-beruflichen-vorsorge","source_date":"2026-01-05","period":"2026","last_checked":"2026-10-25","verified":true},"35-44":{"value":0.1,"source_name":"BSV: occupational pension savings credits and financing","source_url":"https://www.bsv.admin.ch/de/altersvorsorge-beruflichen-vorsorge","source_date":"2026-01-05","period":"2026","last_checked":"2026-10-25","verified":true},"45-54":{"value":0.15,"source_name":"BSV: occupational pension savings credits and financing","source_url":"https://www.bsv.admin.ch/de/altersvorsorge-beruflichen-vorsorge","source_date":"2026-01-05","period":"2026","last_checked":"2026-10-25","verified":true},"55-64":{"value":0.18,"source_name":"BSV: occupational pension savings credits and financing","source_url":"https://www.bsv.admin.ch/de/altersvorsorge-beruflichen-vorsorge","source_date":"2026-01-05","period":"2026","last_checked":"2026-10-25","verified":true}},"employee_share":{"value":0.5,"source_name":"BSV: occupational pension savings credits and financing","source_url":"https://www.bsv.admin.ch/de/altersvorsorge-beruflichen-vorsorge","source_date":"2026-01-05","period":"2026","last_checked":"2026-10-25","verified":true,"note":"Modelling assumption: employee funds half the statutory savings credit. The law requires employer contributions at least equal to total employee contributions; it does not prescribe this individual plan rate."}},"accident":{"range_min":{"value":0.01,"source_name":"Suva: occupational and non-occupational accidents","source_url":"https://www.suva.ch/de-ch/unfall/leistungen-der-suva/bu-nbu-beurteilung","source_date":"Undated page, accessed 2026-10-25","period":"2026","last_checked":"2026-10-25","verified":true},"range_max":{"value":0.02,"source_name":"Suva: occupational and non-occupational accidents","source_url":"https://www.suva.ch/de-ch/unfall/leistungen-der-suva/bu-nbu-beurteilung","source_date":"Undated page, accessed 2026-10-25","period":"2026","last_checked":"2026-10-25","verified":true},"salary_ceiling":{"value":148200,"source_name":"Zurich tax office: 2026 withholding calculation parameters","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/quellensteuer/quellensteuertarif/2026/grundlagen_und_berechnungsparameter_2026.pdf","source_date":"2026-02","period":"2026","last_checked":"2026-10-25","verified":true}},"professional":{"rate":{"value":0.03,"source_name":"Zurich tax office: 2026 tax return guidance, pages 13 to 15","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2026/est-wegleitungen-uj/305%20Wegleitung%20ZH%202026%20UJ%20bf.pdf","source_date":"2026 guidance, accessed 2026-10-25","period":"2026","last_checked":"2026-10-25","verified":true},"minimum":{"value":2000,"source_name":"Zurich tax office: 2026 tax return guidance, pages 13 to 15","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2026/est-wegleitungen-uj/305%20Wegleitung%20ZH%202026%20UJ%20bf.pdf","source_date":"2026 guidance, accessed 2026-10-25","period":"2026","last_checked":"2026-10-25","verified":true},"maximum":{"value":4000,"source_name":"Zurich tax office: 2026 tax return guidance, pages 13 to 15","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2026/est-wegleitungen-uj/305%20Wegleitung%20ZH%202026%20UJ%20bf.pdf","source_date":"2026 guidance, accessed 2026-10-25","period":"2026","last_checked":"2026-10-25","verified":true}},"insurance":{"federal":{"value":1800,"source_name":"Zurich tax office: 2026 tax return guidance, pages 13 to 15","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2026/est-wegleitungen-uj/305%20Wegleitung%20ZH%202026%20UJ%20bf.pdf","source_date":"2026 guidance, accessed 2026-10-25","period":"2026","last_checked":"2026-10-25","verified":true},"zurich":{"value":2900,"source_name":"Zurich tax office: 2026 tax return guidance, pages 13 to 15","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2026/est-wegleitungen-uj/305%20Wegleitung%20ZH%202026%20UJ%20bf.pdf","source_date":"2026 guidance, accessed 2026-10-25","period":"2026","last_checked":"2026-10-25","verified":true},"federal_without_pension":{"value":2700,"source_name":"Zurich tax office: 2026 tax return guidance, pages 13 to 15","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2026/est-wegleitungen-uj/305%20Wegleitung%20ZH%202026%20UJ%20bf.pdf","source_date":"2026 guidance, accessed 2026-10-25","period":"2026","last_checked":"2026-10-25","verified":true},"zurich_without_pension":{"value":4350,"source_name":"Zurich tax office: 2026 tax return guidance, pages 13 to 15","source_url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2026/est-wegleitungen-uj/305%20Wegleitung%20ZH%202026%20UJ%20bf.pdf","source_date":"2026 guidance, accessed 2026-10-25","period":"2026","last_checked":"2026-10-25","verified":true}}}},"assumptions":["2026 single full-year resident employee in Zurich city, below retirement age, no children or church tax. Federal tax plus Zurich basic tax multiplied separately by 95% for the canton and 119% for the city.","Zurich income tax uses unrounded taxable income and each canton or city line is rounded to cents. Federal tax uses the published ESTV cumulative bases, rounds income down to CHF 100 and tax down to CHF 0.05. Assessment and payment rounding can differ."],"not_modelled":["BVG risk and administration premiums, pension saving above statutory minimum credits and individual pension plan terms.","Private mandatory health insurance cash premiums, premium subsidies and other living costs. Insurance tax deductions assume qualifying expenses reach the recorded caps.","Travel and meal expense deductions, pillar 3a contributions, wealth tax, personal tax and church tax."],"note":"Salary model restored on 25 October 2026 with explicit age, pension, accident and insurance assumptions.","comparison":{"checked":true,"minimum_salary_gbp":0,"limits":"Zurich city, single employee aged 25 to 64. Default age 35 to 44; statutory BVG savings split equally, accident premium assumed at 1.5% and insurance deductions assumed at the federal and Zurich caps. Private health premiums and BVG risk costs are excluded."}},{"slug":"italy","name":"Italy","currency":"EUR","city":"Milan","period":"2026","last_checked":"2026-10-25","verified":false,"exchange_rate_to_gbp":{"value":0.83728,"source_name":"ECB euro foreign exchange reference rates","source_url":"https://www.ecb.europa.eu/stats/shared/pdf/eurofxref.pdf","period":"Reference rate dated 2026-10-23","last_checked":"2026-10-25","verified":true,"source_date":"2026-10-23","note":"GBP per one local currency unit. ECB reference rates dated 23 October 2026."},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":1517.39,"source_name":"Numbeo: Milan city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/Milan","period":"Monthly estimate, accessed 25 October 2026 (Numbeo page shows last update 24 October 2026)","last_checked":"2026-10-25","verified":true,"note":"Numbeo crowd-sourced estimate in EUR."},"tax":{"standard_deduction":{"value":0,"source_name":"PwC Worldwide Tax Summaries (Big Four secondary source): Italy","source_url":"https://taxsummaries.pwc.com/italy/individual/taxes-on-personal-income","period":"2026","last_checked":"2026-10-25","verified":true},"deduction_mode":"sum","schedules":[{"name":"National income tax (IRPEF)","bands":[{"name":"Band 1","up_to":{"value":28000,"source_name":"Italian Ministry of Labour: 2026 Budget measures","source_url":"https://www.lavoro.gov.it/notizie/pagine/legge-di-bilancio-2026-le-principali-misure-lavoratori-imprese-e-famiglie","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2025-12-31; law 199 of 2025-12-30"},"rate":{"value":0.23,"source_name":"Italian Ministry of Labour: 2026 Budget measures","source_url":"https://www.lavoro.gov.it/notizie/pagine/legge-di-bilancio-2026-le-principali-misure-lavoratori-imprese-e-famiglie","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2025-12-31; law 199 of 2025-12-30"}},{"name":"Band 2","up_to":{"value":50000,"source_name":"Italian Ministry of Labour: 2026 Budget measures","source_url":"https://www.lavoro.gov.it/notizie/pagine/legge-di-bilancio-2026-le-principali-misure-lavoratori-imprese-e-famiglie","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2025-12-31; law 199 of 2025-12-30"},"rate":{"value":0.33,"source_name":"Italian Ministry of Labour: 2026 Budget measures","source_url":"https://www.lavoro.gov.it/notizie/pagine/legge-di-bilancio-2026-le-principali-misure-lavoratori-imprese-e-famiglie","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2025-12-31; law 199 of 2025-12-30"}},{"name":"Band 3","up_to":{"value":null,"source_name":"Italian Ministry of Labour: 2026 Budget measures","source_url":"https://www.lavoro.gov.it/notizie/pagine/legge-di-bilancio-2026-le-principali-misure-lavoratori-imprese-e-famiglie","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2025-12-31; law 199 of 2025-12-30"},"rate":{"value":0.43,"source_name":"Italian Ministry of Labour: 2026 Budget measures","source_url":"https://www.lavoro.gov.it/notizie/pagine/legge-di-bilancio-2026-le-principali-misure-lavoratori-imprese-e-famiglie","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2025-12-31; law 199 of 2025-12-30"}}],"credit":{"value":0,"source_name":"Italian Ministry of Labour: 2026 Budget measures","source_url":"https://www.lavoro.gov.it/notizie/pagine/legge-di-bilancio-2026-le-principali-misure-lavoratori-imprese-e-famiglie","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2025-12-31; law 199 of 2025-12-30"},"exempt_under":{"value":0,"source_name":"Italian Ministry of Labour: 2026 Budget measures","source_url":"https://www.lavoro.gov.it/notizie/pagine/legge-di-bilancio-2026-le-principali-misure-lavoratori-imprese-e-famiglie","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2025-12-31; law 199 of 2025-12-30"},"employment_tax_credit":{"value":{"up_to_15000":"1,955 (minimum 690)","15001_to_28000":"1,910 + 1,190 x ((28,000 - income) / 13,000)","28001_to_50000":"1,910 x ((50,000 - income) / 22,000)","above_50000":0,"extra":"+65 between 25,000 and 35,000"},"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"},"income_credit":{"bands":[{"up_to":{"value":15000,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"},"base":{"value":1955,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"},"reduction_rate":{"value":0,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"}},{"up_to":{"value":28000,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"},"base":{"value":3100,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"},"reduction_rate":{"value":0.09153846153846154,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"}},{"up_to":{"value":50000,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"},"base":{"value":1910,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"},"reduction_rate":{"value":0.08681818181818182,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"}},{"up_to":{"value":null,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"},"base":{"value":0,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"},"reduction_rate":{"value":0,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"}}],"supplements":[{"over":{"value":25000,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"},"up_to":{"value":35000,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"},"amount":{"value":65,"source_name":"Italian Ministry of Economy and Finance: TUIR article 13","source_url":"https://def.giustiziatributaria.gov.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getArticolo&articolo=Articolo+13&codiceOrdinamento=0000000000000130000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"1986-12-31 publication; version effective 2025-01-01"}}]},"additional_income_credit":{"bands":[{"up_to":{"value":20000,"period":"2026","source_name":"Agenzia delle Entrate: employee income and additional deduction","source_url":"https://infoprecompilata.agenziaentrate.gov.it/portale/semplificata-mod-lavoro-dipendente-e-pensioni","source_date":"Undated current guidance; 2026 continuation confirmed by INPS 2026-09-14","last_checked":"2026-10-25","verified":true},"base":{"value":0,"period":"2026","source_name":"Agenzia delle Entrate: employee income and additional deduction","source_url":"https://infoprecompilata.agenziaentrate.gov.it/portale/semplificata-mod-lavoro-dipendente-e-pensioni","source_date":"Undated current guidance; 2026 continuation confirmed by INPS 2026-09-14","last_checked":"2026-10-25","verified":true},"reduction_rate":{"value":0,"period":"2026","source_name":"Agenzia delle Entrate: employee income and additional deduction","source_url":"https://infoprecompilata.agenziaentrate.gov.it/portale/semplificata-mod-lavoro-dipendente-e-pensioni","source_date":"Undated current guidance; 2026 continuation confirmed by INPS 2026-09-14","last_checked":"2026-10-25","verified":true}},{"up_to":{"value":32000,"period":"2026","source_name":"Agenzia delle Entrate: employee income and additional deduction","source_url":"https://infoprecompilata.agenziaentrate.gov.it/portale/semplificata-mod-lavoro-dipendente-e-pensioni","source_date":"Undated current guidance; 2026 continuation confirmed by INPS 2026-09-14","last_checked":"2026-10-25","verified":true},"base":{"value":1000,"period":"2026","source_name":"Agenzia delle Entrate: employee income and additional deduction","source_url":"https://infoprecompilata.agenziaentrate.gov.it/portale/semplificata-mod-lavoro-dipendente-e-pensioni","source_date":"Undated current guidance; 2026 continuation confirmed by INPS 2026-09-14","last_checked":"2026-10-25","verified":true},"reduction_rate":{"value":0,"period":"2026","source_name":"Agenzia delle Entrate: employee income and additional deduction","source_url":"https://infoprecompilata.agenziaentrate.gov.it/portale/semplificata-mod-lavoro-dipendente-e-pensioni","source_date":"Undated current guidance; 2026 continuation confirmed by INPS 2026-09-14","last_checked":"2026-10-25","verified":true}},{"up_to":{"value":40000,"period":"2026","source_name":"Agenzia delle Entrate: employee income and additional deduction","source_url":"https://infoprecompilata.agenziaentrate.gov.it/portale/semplificata-mod-lavoro-dipendente-e-pensioni","source_date":"Undated current guidance; 2026 continuation confirmed by INPS 2026-09-14","last_checked":"2026-10-25","verified":true},"base":{"value":1000,"period":"2026","source_name":"Agenzia delle Entrate: employee income and additional deduction","source_url":"https://infoprecompilata.agenziaentrate.gov.it/portale/semplificata-mod-lavoro-dipendente-e-pensioni","source_date":"Undated current guidance; 2026 continuation confirmed by INPS 2026-09-14","last_checked":"2026-10-25","verified":true},"reduction_rate":{"value":0.125,"period":"2026","source_name":"Agenzia delle Entrate: employee income and additional deduction","source_url":"https://infoprecompilata.agenziaentrate.gov.it/portale/semplificata-mod-lavoro-dipendente-e-pensioni","source_date":"Undated current guidance; 2026 continuation confirmed by INPS 2026-09-14","last_checked":"2026-10-25","verified":true}},{"up_to":{"value":null,"period":"2026","source_name":"Agenzia delle Entrate: employee income and additional deduction","source_url":"https://infoprecompilata.agenziaentrate.gov.it/portale/semplificata-mod-lavoro-dipendente-e-pensioni","source_date":"Undated current guidance; 2026 continuation confirmed by INPS 2026-09-14","last_checked":"2026-10-25","verified":true},"base":{"value":0,"period":"2026","source_name":"Agenzia delle Entrate: employee income and additional deduction","source_url":"https://infoprecompilata.agenziaentrate.gov.it/portale/semplificata-mod-lavoro-dipendente-e-pensioni","source_date":"Undated current guidance; 2026 continuation confirmed by INPS 2026-09-14","last_checked":"2026-10-25","verified":true},"reduction_rate":{"value":0,"period":"2026","source_name":"Agenzia delle Entrate: employee income and additional deduction","source_url":"https://infoprecompilata.agenziaentrate.gov.it/portale/semplificata-mod-lavoro-dipendente-e-pensioni","source_date":"Undated current guidance; 2026 continuation confirmed by INPS 2026-09-14","last_checked":"2026-10-25","verified":true}}]}},{"name":"Lombardy regional surcharge","bands":[{"name":"Band 1","up_to":{"value":15000,"source_name":"Regione Lombardia: regional IRPEF surcharge","source_url":"https://www.regione.lombardia.it/bollo-auto-e-tributi-regionali/red-addizionale-regionale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-05-05; rates effective from 2022"},"rate":{"value":0.0123,"source_name":"Regione Lombardia: regional IRPEF surcharge","source_url":"https://www.regione.lombardia.it/bollo-auto-e-tributi-regionali/red-addizionale-regionale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-05-05; rates effective from 2022"}},{"name":"Band 2","up_to":{"value":28000,"source_name":"Regione Lombardia: regional IRPEF surcharge","source_url":"https://www.regione.lombardia.it/bollo-auto-e-tributi-regionali/red-addizionale-regionale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-05-05; rates effective from 2022"},"rate":{"value":0.0158,"source_name":"Regione Lombardia: regional IRPEF surcharge","source_url":"https://www.regione.lombardia.it/bollo-auto-e-tributi-regionali/red-addizionale-regionale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-05-05; rates effective from 2022"}},{"name":"Band 3","up_to":{"value":50000,"source_name":"Regione Lombardia: regional IRPEF surcharge","source_url":"https://www.regione.lombardia.it/bollo-auto-e-tributi-regionali/red-addizionale-regionale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-05-05; rates effective from 2022"},"rate":{"value":0.0172,"source_name":"Regione Lombardia: regional IRPEF surcharge","source_url":"https://www.regione.lombardia.it/bollo-auto-e-tributi-regionali/red-addizionale-regionale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-05-05; rates effective from 2022"}},{"name":"Band 4","up_to":{"value":null,"source_name":"Regione Lombardia: regional IRPEF surcharge","source_url":"https://www.regione.lombardia.it/bollo-auto-e-tributi-regionali/red-addizionale-regionale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-05-05; rates effective from 2022"},"rate":{"value":0.0173,"source_name":"Regione Lombardia: regional IRPEF surcharge","source_url":"https://www.regione.lombardia.it/bollo-auto-e-tributi-regionali/red-addizionale-regionale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-05-05; rates effective from 2022"}}],"credit":{"value":0,"source_name":"Regione Lombardia: regional IRPEF surcharge","source_url":"https://www.regione.lombardia.it/bollo-auto-e-tributi-regionali/red-addizionale-regionale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-05-05; rates effective from 2022"},"exempt_under":{"value":0,"source_name":"Regione Lombardia: regional IRPEF surcharge","source_url":"https://www.regione.lombardia.it/bollo-auto-e-tributi-regionali/red-addizionale-regionale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Updated 2026-05-05; rates effective from 2022"},"note":"Sources differ on the Lombardy bands: an alternative has 5 bands with a top rate of 1.85% above 75,000. PwC gives only the national range of 1.23% to 3.33%. Not yet checked for 2026.","rates_verified":true},{"name":"Milan municipal surcharge","bands":[{"name":"Band 1","up_to":{"value":null,"source_name":"Comune di Milano: municipal IRPEF surcharge","source_url":"https://www.comune.milano.it/argomenti/tributi/addizionale-comunale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; unchanged for 2026-2028 by council decision 115, 2025-12-18"},"rate":{"value":0.008,"source_name":"Comune di Milano: municipal IRPEF surcharge","source_url":"https://www.comune.milano.it/argomenti/tributi/addizionale-comunale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; unchanged for 2026-2028 by council decision 115, 2025-12-18"}}],"credit":{"value":0,"source_name":"Comune di Milano: municipal IRPEF surcharge","source_url":"https://www.comune.milano.it/argomenti/tributi/addizionale-comunale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; unchanged for 2026-2028 by council decision 115, 2025-12-18"},"exempt_under":{"value":23000,"source_name":"Comune di Milano: municipal IRPEF surcharge","source_url":"https://www.comune.milano.it/argomenti/tributi/addizionale-comunale-irpef","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; unchanged for 2026-2028 by council decision 115, 2025-12-18"},"note":"Tuttocalcolato marks Milan as 2025 fallback; exemption about 23,000. PwC range 0% to 0.9%.","exemption_basis":"taxable"}],"social":[{"name":"INPS employee pension contribution (IVS)","threshold":{"value":0,"source_name":"INPS: circular 40, employee IVS share","source_url":"https://servizi2.inps.it/servizi/Bussola/visualizzadoc.aspx?svirtualurl=%2Fcircolari%2Fcircolare+numero+40+del+22-02-2011.htm","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2011-02-22; continuing FPLD rate"},"ceiling":{"value":122295,"source_name":"INPS: employee contribution limits 2026, circular 6","source_url":"https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-02-02; circular 2026-01-30"},"rate":{"value":0.0919,"source_name":"INPS: circular 40, employee IVS share","source_url":"https://servizi2.inps.it/servizi/Bussola/visualizzadoc.aspx?svirtualurl=%2Fcircolari%2Fcircolare+numero+40+del+22-02-2011.htm","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2011-02-22; continuing FPLD rate"},"deductible":true},{"name":"INPS additional employee pension contribution (1%)","threshold":{"value":56224,"source_name":"INPS: employee contribution limits 2026, circular 6","source_url":"https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-02-02; circular 2026-01-30"},"ceiling":{"value":122295,"source_name":"INPS: employee contribution limits 2026, circular 6","source_url":"https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-02-02; circular 2026-01-30"},"rate":{"value":0.01,"source_name":"INPS: employee contribution limits 2026, circular 6","source_url":"https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"2026-02-02; circular 2026-01-30"},"deductible":true}]},"assumptions":["Single full-year Milan resident employee in the standard 9.19% FPLD category, first insured from 1996; no CIGS charge. INPS and the additional 1% are deductible.","Employment credit and the additional EUR 1,000 credit taper use taxable employment income. Lombardy and Milan rates are checked against official guidance."],"not_modelled":["Low-pay tax-free bonus up to EUR 20,000 taxable employment income; salary comparisons exclude this range.","Sector-specific contributions including 0.30% CIGS, old-insured uncapped INPS, special regimes and spending claims. The foreign-income flat tax for new residents is separate and excluded."],"note":"2026 Milan employee model with checked local surcharges and employment credits.","comparison":{"checked":true,"minimum_salary_gbp":18441,"limits":"Milan standard FPLD employee, first insured from 1996, no CIGS. Included from GBP 18,441; below this the omitted tax-free low-pay bonus can apply."}},{"slug":"cyprus","name":"Cyprus","currency":"EUR","city":"Limassol","period":"2026","last_checked":"2026-10-25","verified":false,"exchange_rate_to_gbp":{"value":0.83728,"source_name":"ECB euro foreign exchange reference rates","source_url":"https://www.ecb.europa.eu/stats/shared/pdf/eurofxref.pdf","period":"Reference rate dated 2026-10-23","last_checked":"2026-10-25","verified":true,"source_date":"2026-10-23","note":"GBP per one EUR."},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":1480.77,"source_name":"Numbeo: Limassol city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/Limassol","period":"Monthly estimate in EUR, page last updated 2026-10-24, accessed 2026-10-25","last_checked":"2026-10-25","verified":true,"note":"Numbeo range EUR 1,050 to 2,000."},"tax":{"standard_deduction":{"value":0,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"},"deduction_mode":"sum","schedules":[{"name":"Resident income tax","bands":[{"name":"Band 1","up_to":{"value":22000,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026 (from 1 Jan 2026)","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"},"rate":{"value":0,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"}},{"name":"Band 2","up_to":{"value":32000,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026 (from 1 Jan 2026)","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"},"rate":{"value":0.2,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"}},{"name":"Band 3","up_to":{"value":42000,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026 (from 1 Jan 2026)","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"},"rate":{"value":0.25,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"}},{"name":"Band 4","up_to":{"value":72000,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026 (from 1 Jan 2026)","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"},"rate":{"value":0.3,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"}},{"name":"Band 5","up_to":{"value":null,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026 (from 1 Jan 2026)","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"},"rate":{"value":0.35,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"}}],"credit":{"value":0,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"},"exempt_under":{"value":0,"source_name":"Cyprus Tax Department: income tax return and 2026 scales","source_url":"https://www.gov.cy/mof-tax/documents/forologiki-dilosi-eisodimatos-atomoy/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; scale effective tax year 2026"},"note":"PwC accumulated tax at band tops: 0, 2000, 4500, 13500. Tax-free amount EUR 22,000 (was 19,500 in 2025)."}],"social":[{"name":"Social insurance (employee)","threshold":{"value":0,"source_name":"Cyprus Social Insurance Services: contribution rates","source_url":"https://www.businessincyprus.gov.cy/social-insurance-registration-and-contributions/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; rates effective 2024-01-01"},"ceiling":{"value":68904,"source_name":"Cyprus Social Insurance Services: 2026 maximum insurable earnings","source_url":"https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/70BDB2736420003AC2258D7D003A299F","period":"2026, annual (EUR 5,742 monthly, 1,325 weekly)","last_checked":"2026-10-25","verified":true,"source_date":"2026-01-08; site updated 2026-10-22","note":"Monthly cap EUR 5,742 x 12 = EUR 68,904; equal monthly pay."},"rate":{"value":0.088,"source_name":"Cyprus Social Insurance Services: contribution rates","source_url":"https://www.businessincyprus.gov.cy/social-insurance-registration-and-contributions/","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; rates effective 2024-01-01"},"deductible":true},{"name":"GESY / GHS (employee)","threshold":{"value":0,"source_name":"Cyprus Health Insurance Organisation: financing and global budget","source_url":"https://www.gesy.org.cy/en-us/hiofinancing","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; full rates effective 2020-03-01"},"ceiling":{"value":180000,"source_name":"Cyprus Health Insurance Organisation: financing and global budget","source_url":"https://www.gesy.org.cy/en-us/hiofinancing","period":"2026, annual income cap","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; full rates effective 2020-03-01"},"rate":{"value":0.0265,"source_name":"Cyprus Health Insurance Organisation: financing and global budget","source_url":"https://www.gesy.org.cy/en-us/hiofinancing","period":"2026","last_checked":"2026-10-25","verified":true,"source_date":"Undated page; full rates effective 2020-03-01"},"deductible":true}]},"assumptions":["Full-year single resident employee, no children, equal monthly pay. Social insurance and GESY are deductible; their combined maximum rate of 11.45% is below the TD59A one-fifth deduction limit.","No claim for qualifying rent, mortgage interest, green expenditure or home insurance. The rent comparison is a cost estimate, not evidence of a tax claim."],"not_modelled":["Conditional 2026 housing and green expense deductions, home insurance and other spending claims; these need eligible expenditure and supporting evidence.","Employee provident funds, special expatriate employment reliefs, the 60-day residence test and non-dom treatment."],"note":"2026 Cyprus resident employee model; no conditional spending deductions claimed.","comparison":{"checked":true,"minimum_salary_gbp":0,"limits":"Single employee with no children and no conditional spending claims; equal monthly pay."}},{"slug":"singapore","name":"Singapore","currency":"SGD","city":"Singapore","period":"YA 2026 (income earned in 2025)","last_checked":"2026-10-25","verified":false,"exchange_rate_to_gbp":{"value":0.585101,"source_name":"ECB reference rates (EUR/GBP 0.83728 divided by EUR/SGD 1.4310, both dated 2026-10-23)","source_url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/eurofxref-graph-sgd.en.html","period":"Cross rate from ECB reference rates dated 2026-10-23","last_checked":"2026-10-25","verified":true,"note":"GBP per one SGD. Cross rate from the ECB euro reference rates for GBP and SGD, both dated 23 October 2026."},"rent":{"description":"typical monthly rent for a one-bedroom flat in the centre","value":3772,"source_name":"Numbeo: Singapore city-centre one-bedroom rent","source_url":"https://www.numbeo.com/cost-of-living/in/Singapore","period":"Monthly estimate in SGD, page last updated 2026-10-24, accessed 2026-10-25","last_checked":"2026-10-25","verified":true,"note":"Numbeo range SGD 2,500 to 6,000."},"tax":{"standard_deduction":{"value":1000,"source_name":"IRAS: Earned Income Relief (below 55, automatic, capped at earned income)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/earned-income-relief","period":"YA 2026 (age at 31 Dec 2025)","last_checked":"2026-10-25","verified":true,"note":"SGD 1,000 below age 55, SGD 6,000 at 55 to 59 and SGD 8,000 at 60 and over."},"deduction_mode":"sum","schedules":[{"name":"Resident income tax (YA 2024 onwards)","bands":[{"name":"Band 1","up_to":{"value":20000,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}},{"name":"Band 2","up_to":{"value":30000,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0.02,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}},{"name":"Band 3","up_to":{"value":40000,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0.035,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}},{"name":"Band 4","up_to":{"value":80000,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0.07,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}},{"name":"Band 5","up_to":{"value":120000,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0.115,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}},{"name":"Band 6","up_to":{"value":160000,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0.15,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}},{"name":"Band 7","up_to":{"value":200000,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0.18,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}},{"name":"Band 8","up_to":{"value":240000,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0.19,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}},{"name":"Band 9","up_to":{"value":280000,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0.195,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}},{"name":"Band 10","up_to":{"value":320000,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0.2,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}},{"name":"Band 11","up_to":{"value":500000,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0.22,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}},{"name":"Band 12","up_to":{"value":1000000,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0.23,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}},{"name":"Band 13","up_to":{"value":null,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards (current at 2026-10-25)","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0.24,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2024 onwards","last_checked":"2026-10-25","verified":true,"note":null}}],"credit":{"value":0,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2026","last_checked":"2026-10-25","verified":true,"note":"Rebates not modelled."},"exempt_under":{"value":0,"source_name":"IRAS: Individual income tax rates (resident, YA 2024 onwards)","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","period":"YA 2026","last_checked":"2026-10-25","verified":true,"note":null},"note":"Each IRAS row gives the rate on the NEXT slice. Band tops: 20k 0%, 30k 2%, 40k 3.5%, 80k 7%, 120k 11.5%, 160k 15%, 200k 18%, 240k 19%, 280k 19.5%, 320k 20%, 500k 22%, 1m 23%, above 24%. Gross tax at 120k = 7,950 (IRAS)."}],"social":[{"name":"CPF (employee) - not payable by foreign Employment Pass holder","threshold":{"value":0,"source_name":"CPF Board: employees exempt from contributions","source_url":"https://www.cpf.gov.sg/member/growing-your-savings/cpf-contributions/saving-as-an-employee","period":"2026","last_checked":"2026-10-25","verified":true,"note":null},"ceiling":{"value":null,"source_name":"CPF Board: employees exempt from contributions","source_url":"https://www.cpf.gov.sg/member/growing-your-savings/cpf-contributions/saving-as-an-employee","period":"2026","last_checked":"2026-10-25","verified":true,"note":null},"rate":{"value":0,"source_name":"CPF Board: employees exempt from contributions","source_url":"https://www.cpf.gov.sg/member/growing-your-savings/cpf-contributions/saving-as-an-employee","period":"2026","last_checked":"2026-10-25","verified":true},"deductible":false}]},"assumptions":["Full-year tax resident, foreign Employment Pass holder aged below 55. Earned Income Relief of SGD 1,000; no CPF contributions."],"not_modelled":["Other tax reliefs, rebates and CPF contributions for Singapore citizens or permanent residents.","Employment Pass salary eligibility, age-related qualifying salaries and COMPASS assessment. Pass salary thresholds are notes only."],"note":"Simplified full-year employee model. Full-year tax resident, foreign Employment Pass holder below 55. SGD 1,000 Earned Income Relief; no CPF contributions. Other reliefs and rebates excluded.","comparison":{"checked":true,"minimum_salary_gbp":0,"limits":"Full-year tax resident, foreign Employment Pass holder below 55. SGD 1,000 Earned Income Relief; no CPF contributions. Other reliefs and rebates excluded."}}],"ukRules":{"id":"uk-2026-27","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"Rates and allowances for the stated tax year. Check after the Budget on 28 October 2026.","data_note":"Annual salary model using the linked HMRC rates and allowances. Other income and tax codes are excluded.","personal_allowance":{"value":12570,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true},"taper_start":{"value":100000,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true},"taper_reduction":{"value":0.5,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true},"income_tax":{"rUK":[{"name":"Basic","up_to":{"value":37700,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true},"rate":{"value":0.2,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true}},{"name":"Higher","up_to":{"value":125140,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true},"rate":{"value":0.4,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true}},{"name":"Additional","up_to":{"value":null,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true},"rate":{"value":0.45,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true}}],"Scotland":[{"name":"Starter","up_to":{"value":3967,"source_name":"GOV.UK: Scottish Income Tax","source_url":"https://www.gov.uk/scottish-income-tax","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"2026-27 Scottish band from GOV.UK. Boundaries are taxable income after the personal allowance."},"rate":{"value":0.19,"source_name":"GOV.UK: Scottish Income Tax","source_url":"https://www.gov.uk/scottish-income-tax","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"2026-27 Scottish band from GOV.UK. Boundaries are taxable income after the personal allowance."}},{"name":"Basic","up_to":{"value":16956,"source_name":"GOV.UK: Scottish Income Tax","source_url":"https://www.gov.uk/scottish-income-tax","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"2026-27 Scottish band from GOV.UK. Boundaries are taxable income after the personal allowance."},"rate":{"value":0.2,"source_name":"GOV.UK: Scottish Income Tax","source_url":"https://www.gov.uk/scottish-income-tax","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"2026-27 Scottish band from GOV.UK. Boundaries are taxable income after the personal allowance."}},{"name":"Intermediate","up_to":{"value":31092,"source_name":"GOV.UK: Scottish Income Tax","source_url":"https://www.gov.uk/scottish-income-tax","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"2026-27 Scottish band from GOV.UK. Boundaries are taxable income after the personal allowance."},"rate":{"value":0.21,"source_name":"GOV.UK: Scottish Income Tax","source_url":"https://www.gov.uk/scottish-income-tax","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"2026-27 Scottish band from GOV.UK. Boundaries are taxable income after the personal allowance."}},{"name":"Higher","up_to":{"value":62430,"source_name":"GOV.UK: Scottish Income Tax","source_url":"https://www.gov.uk/scottish-income-tax","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"2026-27 Scottish band from GOV.UK. Boundaries are taxable income after the personal allowance."},"rate":{"value":0.42,"source_name":"GOV.UK: Scottish Income Tax","source_url":"https://www.gov.uk/scottish-income-tax","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"2026-27 Scottish band from GOV.UK. Boundaries are taxable income after the personal allowance."}},{"name":"Advanced","up_to":{"value":125140,"source_name":"GOV.UK: Scottish Income Tax","source_url":"https://www.gov.uk/scottish-income-tax","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"2026-27 Scottish band from GOV.UK. Boundaries are taxable income after the personal allowance."},"rate":{"value":0.45,"source_name":"GOV.UK: Scottish Income Tax","source_url":"https://www.gov.uk/scottish-income-tax","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"2026-27 Scottish band from GOV.UK. Boundaries are taxable income after the personal allowance."}},{"name":"Top","up_to":{"value":null,"source_name":"GOV.UK: Scottish Income Tax","source_url":"https://www.gov.uk/scottish-income-tax","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"2026-27 Scottish band from GOV.UK. Boundaries are taxable income after the personal allowance."},"rate":{"value":0.48,"source_name":"GOV.UK: Scottish Income Tax","source_url":"https://www.gov.uk/scottish-income-tax","tax_year":"2026-27","last_checked":"2026-10-25","verified":true,"note":"2026-27 Scottish band from GOV.UK. Boundaries are taxable income after the personal allowance."}}]},"national_insurance":{"primary_threshold":{"value":12570,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true},"upper_earnings_limit":{"value":50270,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true},"main_rate":{"value":0.08,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true},"upper_rate":{"value":0.02,"source_name":"HM Treasury: Budget 2026 rates and allowances","source_url":"https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances","tax_year":"2026-27","last_checked":"2026-10-29","verified":true}},"scotland_note":"Scottish non-savings income bands for 2026-27, from GOV.UK Scottish Income Tax. Savings and dividends are excluded.","dividends":{"allowance":{"value":500,"source_name":"GOV.UK: Tax on dividends","source_url":"https://www.gov.uk/tax-on-dividends","tax_year":"2026-27","last_checked":"2026-10-25","accessed":"2026-10-25","verified":true},"ordinary_rate":{"value":0.1075,"source_name":"GOV.UK: Tax on dividends","source_url":"https://www.gov.uk/tax-on-dividends","tax_year":"2026-27","last_checked":"2026-10-25","accessed":"2026-10-25","verified":true},"upper_rate":{"value":0.3575,"source_name":"GOV.UK: Tax on dividends","source_url":"https://www.gov.uk/tax-on-dividends","tax_year":"2026-27","last_checked":"2026-10-25","accessed":"2026-10-25","verified":true},"additional_rate":{"value":0.3935,"source_name":"GOV.UK: Tax on dividends","source_url":"https://www.gov.uk/tax-on-dividends","tax_year":"2026-27","last_checked":"2026-10-25","accessed":"2026-10-25","verified":true},"method_sources":[{"source_name":"HMRC SAIM1080: the dividend allowance is a nil rate","source_url":"https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim1080","source_date":"2026-04-07","accessed":"2026-10-25","last_checked":"2026-10-25","verified":true},{"source_name":"HMRC SAIM1090: dividends are the highest part of total income","source_url":"https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim1090","source_date":"2026-04-07","accessed":"2026-10-25","last_checked":"2026-10-25","verified":true},{"source_name":"GOV.UK: Income Tax rates and personal allowance taper","source_url":"https://www.gov.uk/income-tax-rates","source_date":null,"accessed":"2026-10-25","last_checked":"2026-10-25","verified":true},{"source_name":"GOV.UK: Scottish Income Tax, UK rates on dividends","source_url":"https://www.gov.uk/scottish-income-tax","source_date":null,"accessed":"2026-10-25","last_checked":"2026-10-25","verified":true}]}}}