Rule monitor
LawSocial Security wage base for 2027 set at $192,300 (6.2% each for employee and employer)Jan 1, 2027LawTax-free amount of salary rises to RSD 37,369 a month (Official Gazette 80/2026)Jan 1, 2027LawNon-taxable minimum rises to €570 a monthJan 1, 2027CabinetMinimum monthly wage rises to €1,245 (Government resolution No 509)Jan 1, 2027LawThe 5-point SGK discount for manufacturing employers ends on 31 December 2026 unless the President extends it (Law 5510, provisional Art. 108)Jan 1, 2027DueIRS 2027 inflation adjustments (brackets, standard deduction)Nov 2026LawNew withholding tax key formula: tax-free amount €11,550 and new child reductionsNov 1, 2026DueAutumn Budget — income tax thresholds already frozen to April 2031Oct 28, 2026Cabinet2027 contribution ceilings: pension €8,850, health €6,375 a monthOct 7, 2026BillBudget 2027 — standard rate band +€2,500, personal credits €2,125Oct 6, 2026LawContribution ceilings raised: CCSS €10,000, CAR €6,276, CMRC band A €4,067 a monthOct 1, 2026Law2027 minimum wage set at 4,950 zł a month (Council of Ministers regulation)Sep 15, 2026LawMaximum insurable income rises to €2,300 a month (from €2,111.64)Aug 1, 2026LawMinimum wage RON 4,325; tax-free amount on the minimum wage cut to RON 200 for gross pay up to RON 4,600Jul 1, 2026LawNew split of the 28% contributions: pension 19.9%, unemployment 0.1% (Official Gazette 148/2026)Jul 1, 2026LawIndex tranche +2.5%: social minimum wage €2,771.33, contribution ceiling €13,856.63Jun 1, 2026LawMinimum wage (SMIC) raised to €12.31 an hourJun 1, 2026Law2026 contribution order published: ceiling €5,101.20 a month, MEI levy 0.90%Mar 31, 2026LawCompulsory health contribution rises to €39.36 a month (Official Gazette 16/2026)Mar 1, 2026LawNew 2026 IRS withholding tables for the mainland, Azores and MadeiraJan 1, 2026LawIRPEF second bracket (€28,000–50,000) cut from 35% to 33%Jan 1, 2026LawIGR reform: the SMaC card deduction becomes a tax credit (Law 141/2025)Jan 1, 2026LawPension contribution up to 8.5% (employee and employer); CO2 tax credit €216 a yearJan 1, 2026Law2026 average wage 48,967 Kč: 23% tax above 146,901 Kč a month, social insurance ceiling 2,350,416 Kč a yearJan 1, 2026LawFour income tax bands from 2026 — 19, 25, 30 and 35%; employee health insurance 5%Jan 1, 2026LawFamily allowance in 2026: 133,340 Ft a month per dependant with one child, twice the early-2025 amountJan 1, 2026Law2026 withholding tax tariffs for all 26 cantons; BVG thresholds unchanged (entry CHF 22,680, coordination deduction CHF 26,460)Jan 1, 2026LawNew 0.2% employee contribution to the family fund for the parental allowance; employee AHV/IV/FAK now 4.90%Jan 1, 2026LawBracket reform: middle tax (7.5%), top tax (7.5%) and top-top tax (5%) replace the 15% top tax; employment deduction 12.75%, at most DKK 63,300Jan 1, 2026LawLarger job tax credit; state income tax threshold raised to SEK 643,000Jan 1, 2026LawSocial security contribution cut to 7.6%; personal allowance NOK 114,540; bracket tax steps 4 and 5 at 16.8% and 17.8%Jan 1, 2026LawNew income tax scale with a 37.5% top rate; earned income credit up to €3,430; employee pension contribution 7.30%Jan 1, 2026LawNew income tax scale: 20%, 26%, 34% and 39% bands, lower rates for children and people up to 30 (Law 5246/2025)Jan 1, 2026LawTax-free band €22,000, new bands and article 14B deductions for children, housing and green spending (Law 244(I)/2025)Jan 1, 2026LawWithholding brackets raised to ISK 498,122 and 1,398,450 a month; personal allowance ISK 72,492 a monthJan 1, 2026LawHighest monthly contribution base €11,958; average wage for contribution bases €1,993 (NN 150/2025)Jan 1, 2026LawMinimum wage ALL 50,000; maximum wage for social insurance contributions ALL 186,416Jan 1, 2026LawBasic exemption of €700 a month for everyone, whatever the income; income tax stays at 22%Jan 1, 2026LawMinimum wage rises to UAH 8,647 and the tax social benefit to UAH 1,664 (State Budget Law No 4695-IX)Jan 1, 2026LawEmployer pension contribution rises to 12% and the SGK earnings ceiling to 9 times the minimum wage; the general Treasury discount falls to 2 points (Law 7566)Jan 1, 2026CabinetMinimum wage rises to MDL 6,300 a month (Government Decision 771/2025); personal exemption unchanged at MDL 29,700 a yearJan 1, 2026LawFederation of BiH: employer contributions cut from 10.5% to 5% of gross pay (Official Gazette 33/25)Jul 1, 2025LawEmployer pension contribution cut to 0%; the employee pays 10% (Official Gazette 94/2024)Oct 1, 2024LawNew wage tax bands: 0% up to €250, 8% up to €450, 10% above (Law 08/L-142)Aug 23, 2024
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Data sources and licenses

Tax rules are taken from primary sources only — statutes, revenue procedures and tax authorities' own publications. Statistical data and design assets are used under the licenses below. This page is the single place where we credit them.

Tax rules

United States — federal income tax and FICA

United States — Alaska

United States — Alabama

United States — Arkansas

United States — Arizona

United States — California

United States — Colorado

United States — Connecticut

United States — District of Columbia

United States — Delaware

United States — Florida

United States — Georgia

United States — Hawaii

United States — Iowa

United States — Idaho

United States — Illinois

United States — Indiana

United States — Kansas

United States — Kentucky

United States — Louisiana

United States — Massachusetts

United States — Maryland

United States — Maine

United States — Michigan

United States — Minnesota

United States — Missouri

United States — Mississippi

United States — Montana

United States — North Carolina

United States — North Dakota

United States — Nebraska

United States — New Hampshire

United States — New Jersey

United States — New Mexico

United States — Nevada

United States — New York

United States — Ohio

United States — Oklahoma

United States — Oregon

United States — Pennsylvania

United States — Rhode Island

United States — South Carolina

United States — South Dakota

United States — Tennessee

United States — Texas

United States — Utah

United States — Virginia

United States — Vermont

United States — Washington

United States — Wisconsin

United States — West Virginia

United States — Wyoming

United Kingdom — Income Tax, National Insurance, student loans and Child Benefit

Ireland — Income Tax, USC and PRSI

Malta — Income Tax and Class 1 Social Security

Germany — Lohnsteuer, solidarity surcharge, church tax and social insurance

Austria — Lohnsteuer, 13th and 14th salary, social insurance and employer contributions

Netherlands — loonheffing (white tables), special payments, expat ruling and employer premiums

Belgium — bedrijfsvoorheffing / précompte professionnel, RSZ/ONSS, work bonus and special contribution

France — cotisations sociales, CSG/CRDS, prélèvement à la source and employer reduction

Luxembourg — retenue d'impôt (ACD barèmes), fonds pour l'emploi, CCSS contributions and tax credits (CIS, CI-CO2, CISSM, CIM)

Monaco — Caisses Sociales (CCSS, CAR, CMRC) and unemployment insurance; no income tax withholding

Spain — IRPF withholding (AEAT algorithm) and Social Security contributions

Andorra — IRPF (income tax act and government guide) and CASS contributions

Portugal — IRS withholding tables (mainland, Azores, Madeira) and social security

Italy — IRPEF, tax wedge cut, INPS contributions and regional and municipal surtaxes

San Marino — IGR income tax, SMaC deduction and tax credit, ISS and FONDISS contributions

Poland — PIT advances, ZUS and health contributions

Czechia — income tax advances, social and health insurance

Slovakia — income tax advances, social and health insurance

Hungary — SZJA income tax, TB contribution, family allowance and szocho

Switzerland — withholding tax tariffs of all 26 cantons, AHV/IV/EO, ALV, NBU and BVG

Liechtenstein — AHV/IV/FAK, ALV, accident insurance, BPVG and the state and municipal income tax

Denmark — AM contribution, municipal and church tax, state tax and deductions; employer contributions

Sweden — Skatteverket tax tables, municipal tax rates, state tax, general pension fee and tax credits

Norway — Skatteetaten withholding routine and tables, bracket tax, social security contribution, deductions and employer contributions

Finland — Tax Administration withholding decisions, state income tax scale, municipal and parish tax rates, health and employee contributions

Iceland — Skatturinn withholding brackets, personal allowance and social security tax; municipal tax rates; VIRK rehabilitation fund levy

Romania — Fiscal Code (ANAF consolidated text), emergency ordinances on the minimum-wage tax-free amount, minimum wage decisions

Bulgaria — National Revenue Agency contribution table, State Social Insurance Budget Acts 2025 and 2026, NSSI notice on the insurable income ceiling

Greece — Income Tax Code codification and 2026 scale (Ministry of National Economy and Finance), e-EFKA circulars on contribution rates and ceiling

Cyprus — Income Tax, General Healthcare System and Social Insurance laws with the contributions regulations and basic insurable earnings decrees (CyLaw consolidated texts)

Slovenia — FURS income tax scales and reliefs for 2025 and 2026, salary withholding guide, contribution rates, compulsory health contribution and minimum wage

Croatia — Porezna uprava personal allowance, municipal income tax rates and contribution brochure; Narodne novine acts on income tax, contributions, contribution bases and minimum wage

Serbia — Personal Income Tax Act and Social Insurance Contributions Act (consolidated texts, Pravno-informacioni sistem), lowest and highest contribution bases for 2025 and 2026

Bosnia and Herzegovina — Federation of BiH Contributions Act and Income Tax Act with the 2026 rulebook (Porezna uprava FBiH); Republika Srpska Contributions Act and Income Tax Act amendments (Poreska uprava RS); Brčko District Income Tax Act and contribution decisions (Assembly, Health Insurance Fund, Directorate of Finance)

Montenegro — Personal Income Tax Act, contributions acts and payroll instructions, highest annual base, Labour Fund and Chamber of Commerce decisions (Službeni list Crne Gore)

Montenegro — municipal surtax decisions (Službeni list Crne Gore – opštinski propisi)

North Macedonia — Public Revenue Office notices on rates, tax reduction and contribution bases; consolidated Contributions Act

Albania — Income Tax Law 29/2023 and General Instruction 26/2023 (General Directorate of Taxes), contributions decision 77/2015, Social Insurance Law 7703, minimum wage decisions and the 2026 minimum and maximum wage notice

Kosovo — Tax Administration notice on Law 08/L-142, Personal Income Tax Law 05/L-028 and Administrative Instruction 01/2016; Kosovo Pension Savings Trust contribution rules

Estonia — Income Tax Act (basic exemption, withholding), Tax and Customs Board rates, social tax base and TSD return examples

Latvia — Personal Income Tax and State Social Insurance laws, State Revenue Service guidance (non-taxable minimum, solidarity tax) and the minimum wage

Lithuania — Personal Income Tax Act (NPD, rates), social fund budget laws, State Social Insurance, Health Insurance and Pension Accumulation Acts, minimum wage resolutions (e-seimas)

Ukraine — Tax Code (personal income tax, tax social benefit, Diia City, military levy), Single Social Contribution Act, State Budget laws for 2025 and 2026, State Tax Service rate tables and notices, National Bank euro rates

Türkiye — Revenue Administration (GİB) income tax tariffs, wage tax guide and minimum wage deduction table, Stamp Duty Law table (2), Social Insurance Law 5510 and Laws 7538 and 7566 (Official Gazette), Ministry of Labour minimum wage net pay and employer cost tables

Moldova — State Tax Service and National Social Insurance House tables on the government open data portal (exemptions, contribution tariffs), Ministry of Finance budget circular, Government notes on the 2025 and 2026 health insurance fund laws and the minimum wage

Tax rules are facts published by governments; we reimplement them in our own code. Official documents are public records of the issuing authority.

Statistical data

Percentiles, price levels and inflation series will be listed here with their licenses as each dataset is added.

Maps, icons, typefaces and software

AssetByLicenseUsed for
us-atlas (state boundaries)Mike Bostock; boundaries from the U.S. Census Bureau Cartographic Boundary FilesISC (package) · public domain (Census data)US state map shapes
world-atlas (country boundaries)Mike Bostock; boundaries from Natural EarthISC (package) · public domain (Natural Earth)Europe map shapes
d3-geo, topojson-clientMike Bostock and contributorsISCMap projection at build time
flag-iconsPanayiotis Lipiridis and contributorsMITCountry flags
Lucide iconsLucide contributorsISCInterface icons
InterRasmus AnderssonSIL Open Font License 1.1Typeface
AstroThe Astro Technology Company and contributorsMITStatic site generation
Salary Codex