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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
- Rev. Proc. 2024-40: 2025 inflation adjustmentsTax year 2025 · checked 17 Oct 2026
- 2025 Form 1040 Instructions: Tax Table and Tax Computation WorksheetTax year 2025 · checked 17 Oct 2026
- 2025 Form 1040 Instructions: Earned Income Credit worksheets and EIC TableTax years 2025, 2026 · checked 17 Oct 2026
- 2025 Schedule 8812 (Form 1040): Credits for Qualifying Children and Other DependentsTax years 2025, 2026 · checked 17 Oct 2026
- 2025 Instructions for Schedule 8812: a qualifying child needs a valid SSN for the child tax credit and ACTC; with an ITIN or ATIN the child counts for the $500 credit for other dependentsTax years 2025, 2026 · checked 17 Oct 2026
- IRS Publication 596 (2025), Earned Income Credit: Rule 2 (valid SSN for the filer, spouse and each qualifying child counted; self-only EIC when a qualifying child has no valid SSN) and Rule 8Tax years 2025, 2026 · checked 17 Oct 2026
- 26 U.S.C. §32 (govinfo): (c)(3)(D) and (m) — a qualifying child is taken into account only with a Social Security number; P.L. 117-2 §9622 struck former (c)(1)(F) for tax years after 2020Tax years 2025, 2026 · checked 17 Oct 2026
- IRS: One, Big, Beautiful Bill provisionsTax years 2025, 2026 · checked 17 Oct 2026
- 2025 Schedule 1-A (Form 1040), Additional Deductions: Part II qualified tips (lines 7–13), Part III qualified overtime compensation (lines 15–21)Tax years 2025, 2026 · checked 17 Oct 2026
- SSA: Contribution and benefit baseTax years 2025, 2026 · checked 17 Oct 2026
- Rev. Proc. 2025-32: 2026 inflation adjustmentsTax year 2026 · checked 17 Oct 2026
United States — Alaska
- Alaska Department of Labor: 2026 UI tax rates (employee 0.50%, taxable wage base $54,200)Tax years 2025, 2026 · checked 15 Oct 2026
United States — Alabama
- Alabama Department of Revenue: 2025 Form 40 Booklet — standard deduction chart, federal income tax deduction worksheet, dependent exemption chart, tax tableTax years 2025, 2026 · checked 15 Oct 2026
- City of Birmingham General Code, Title 3A ch. 2 (Occupational Tax; Municode) — license fee measured by 1% of compensation for work in the city; 401(k)/403(b) deferrals included, Section 125 plans excludedTax years 2025, 2026 · checked 15 Oct 2026
- City of Gadsden Code of Ordinances, ch. 74 art. IV (Occupational License Fee; Municode) — 2% of gross receipts for work in the cityTax years 2025, 2026 · checked 15 Oct 2026
- Alabama Department of Revenue: Withholding Tax Tables and Instructions (January 2026) — standard deduction, personal and dependent exemptions, 2% / 4% / 5% ratesTax year 2026 · checked 15 Oct 2026
United States — Arkansas
- Arkansas DFA: 2025 AR1000F/AR1000NR Instructions — standard deduction $2,470, personal tax credits $29, additional tax credit for qualified individualsTax years 2025, 2026 · checked 15 Oct 2026
- Arkansas DFA: 2025 Tax Tables — low income tax tables and regular income tax tableTax years 2025, 2026 · checked 15 Oct 2026
- Arkansas DFA: State of Arkansas Indexed Tax Brackets, Tax Year 2025Tax year 2025 · checked 15 Oct 2026
- Arkansas House of Representatives: Tax cuts passed in special session — top individual rate 3.7% from 1 Jan 2026 (Act 1 and Act 2 of 2026)Tax year 2026 · checked 15 Oct 2026
- USDA National Finance Center: Arkansas State Income Tax Withholding, effective Pay Period 15, 2026 — Arkansas 2026 formula (standard deduction $2,470, rates and minus adjustments with 3.7%)Tax year 2026 · checked 15 Oct 2026
United States — Arizona
- A.R.S. 43-1011 — individual income tax rate (2.5%)Tax years 2025, 2026 · checked 15 Oct 2026
- A.R.S. 43-1041 — standard deduction equal to the federal basic standard deductionTax years 2025, 2026 · checked 15 Oct 2026
- A.R.S. 43-1023 — exemptions: age 65 ($2,100), blind ($1,500)Tax years 2025, 2026 · checked 15 Oct 2026
- A.R.S. 43-1022(35) — subtraction of the federal deduction for seniorsTax years 2025, 2026 · checked 15 Oct 2026
- A.R.S. 43-1073.01 — dependent tax credit ($125 per dependent under 17 from 2026)Tax years 2025, 2026 · checked 15 Oct 2026
- A.R.S. 43-1073 — family income tax creditTax years 2025, 2026 · checked 15 Oct 2026
- A.R.S. 43-1072.01 — credit for increased excise taxes (refundable)Tax years 2025, 2026 · checked 15 Oct 2026
- Arizona Legislature: HB 4152 (2026) taxation omnibus — dependent credit $100 → $125 from 1 Jan 2026Tax year 2026 · checked 15 Oct 2026
United States — California
- California Franchise Tax Board: 2025 Form 540 Personal Income Tax Booklet — tax table, rate schedules, standard deduction, exemption creditsTax years 2025, 2026 · checked 17 Oct 2026
- California Franchise Tax Board: 2025 FTB 3514 booklet — California Earned Income Tax Credit worksheet and EITC Table, Young Child Tax Credit ($1,189, reduced by $21.71 per $100 over $27,425); since tax year 2020 the filer, spouse and qualifying children may use an SSN or a federal ITIN (a child with an ITIN counts as a qualifying child for the EITC and YCTC; a child with only an ATIN does not)Tax years 2025, 2026 · checked 17 Oct 2026
- California Revenue and Taxation Code §17052 — California Earned Income Tax Credit (85% adjustment factor, second-stage phase-out); §17052.1 Young Child Tax CreditTax years 2025, 2026 · checked 17 Oct 2026
- California EDD: Rates and withholding — SDI 1.2% (2025), 1.3% (2026), no wage limitTax years 2025, 2026 · checked 17 Oct 2026
United States — Colorado
- Colorado Department of Revenue: 2025 Colorado Individual Income Tax Filing Guide (Book 104) — additions, 4.4% tax table, TABOR state sales tax refund tiers, DR 0104CR line 9 COEITC for ITIN filers (Internet Archive copy)Tax years 2025, 2026 · checked 17 Oct 2026
- Colorado Department of Revenue: 2025 Form DR 0104CN, Colorado Child Tax Credit and Family Affordability Tax Credit tables (copy in the NBER TAXSIM state form archive)Tax year 2025 · checked 17 Oct 2026
- Colorado Revised Statutes 2025, Title 39 — §39-22-104(3)(p.5) and (p.7) (Proposition MM, approved November 2025), §39-22-123.5(2.5)(e) (earned income tax credit when the filer, spouse or a dependent lacks a work-valid SSN, same percentage), §39-22-129, §39-22-130Tax years 2025, 2026 · checked 17 Oct 2026
- Colorado Revised Statutes 2025, Title 8 — §8-13.3-507 FAMLI premiums: 0.9% through 2025, 0.88% for 2026; employers may deduct up to 50% from wagesTax years 2025, 2026 · checked 17 Oct 2026
- Denver Revised Municipal Code ch. 53 art. V (Municode) — employee occupational privilege tax $5.75 per month for employees paid $500 or more in a calendar monthTax years 2025, 2026 · checked 17 Oct 2026
- City of Greenwood Village: Occupational Privilege Tax — employee portion $2 per month when $250 or more is earned in a calendar monthTax years 2025, 2026 · checked 17 Oct 2026
- City of Glendale, Colorado: Occupational Privilege Tax — $5 per month for employees earning more than $750 in a calendar monthTax years 2025, 2026 · checked 17 Oct 2026
- Colorado Department of Revenue: DR 0104TN (09/10/25), COEITC for ITIN filers or certain filers under age 25 — for filers whose spouse or children (dependents) have an ITIN or an SSN not valid for work, including a higher COEITC when some children could not be counted for a partial federal EITC; an exception to either the SSN requirement or the minimum age (the under-25 route needs a work-eligible SSN); age 19–24 without a qualifying child; credit = federal EIC Table amount × Colorado percentage (50% for 2025)Tax years 2025, 2026 · checked 17 Oct 2026
- Colorado Department of Revenue: Individual Income Tax Guide, Part 3 — overtime compensation deduction addback for tax years 2026 and later (HB 25-1296; full federal Schedule 1-A amount); no addback for qualified tipsTax year 2026 · checked 17 Oct 2026
United States — Connecticut
- Connecticut Department of Revenue Services: 2025 Form CT-1040 TCS, Tax Calculation Schedule (Tables A–E), Rev. 12/25 (Internet Archive copy)Tax years 2025, 2026 · checked 15 Oct 2026
- CT Paid Leave Authority: contributions — employees contribute 0.5% of wages up to the Social Security contribution limit; rate maintained at 0.5% for 2026Tax years 2025, 2026 · checked 15 Oct 2026
- Connecticut Department of Revenue Services: 2025 Form CT-1040 instructions, line 20a and Schedule CT-EITC — 40% of the federal EIC plus $250 with at least one qualifying child, refundable (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 15 Oct 2026
United States — District of Columbia
- DC Office of Tax and Revenue: 2025 D-40 Booklet (revised August 2026) — DC basic standard deduction, additional standard deduction, OBBBA provisions not recognized, child tax credit repealed for 2025, DC EITC for ITIN filers since 1 Jan 2023 (line 27; SSN or ITIN for filer, spouse and qualifying children), tax rate table and tax tablesTax years 2025, 2026 · checked 17 Oct 2026
- H.J.Res. 142 (119th Congress) — disapproval of the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (passed 4 and 12 Feb 2026)Tax year 2026 · checked 17 Oct 2026
United States — Delaware
- Delaware Division of Revenue: 2025 Resident Individual Income Tax Return Instructions (PIT-RES) — standard deduction $3,250 / $6,500, additional $2,500 (65+ or blind), personal credits $110, age 60+ creditTax years 2025, 2026 · checked 15 Oct 2026
- Delaware Division of Revenue: 2025 State Income Tax Table and Tax ScheduleTax years 2025, 2026 · checked 15 Oct 2026
- Delaware Code Title 19 §3705 — Paid Leave contributions: 0.4% medical, 0.08% family caregiving, 0.32% parental for 2025 and 2026; employee share not more than 50%Tax years 2025, 2026 · checked 15 Oct 2026
- City of Wilmington, Department of Finance: Earned Income Tax Regulations (revised 25 May 2023), §201 — 1.25% on residents' salaries and wages wherever earned and on nonresidents' pay for work in the city; Section 125 benefits excludedTax years 2025, 2026 · checked 15 Oct 2026
United States — Florida
- Florida Constitution, art. VII, § 5(a) (estate, inheritance and income taxes)Tax years 2025, 2026 · checked 16 Oct 2026
United States — Georgia
- Georgia General Assembly: HB 463 (Act 465, 2026) — rate 5.19% → 4.99%, standard deduction $12,000/$24,000 → $15,000/$30,000, dependent deduction $4,000 → $5,000Tax years 2025, 2026 · checked 15 Oct 2026
- Georgia General Assembly: HB 1437 (2022) — retirement income exclusion includes up to $5,000 of earned income; additional age 65/blind deductions removedTax years 2025, 2026 · checked 15 Oct 2026
- Georgia Office of Legislative Counsel: Summary of General Statutes Enacted at the 2026 Session (Act 465; HB 463)Tax year 2026 · checked 15 Oct 2026
- Georgia General Assembly: HB 136 (2025) — $250 child tax credit for each child under 6, from tax year 2026Tax year 2026 · checked 15 Oct 2026
United States — Hawaii
- Hawaii Department of Taxation: 2025 Form N-11 Instructions — standard deduction, exemptions ($1,144; disability exemption $7,000), tax table and tax rate schedulesTax years 2025, 2026 · checked 15 Oct 2026
- Hawaii Department of Taxation: 2025 Form N-311, Refundable Food/Excise Tax CreditTax years 2025, 2026 · checked 15 Oct 2026
- Hawaii DLIR Disability Compensation Division: 2025 Maximum Weekly Wage Base ($1,441.72) and Maximum Weekly Deduction ($7.21)Tax year 2025 · checked 15 Oct 2026
- Hawaii Department of Taxation: Form N-356 (Rev. 2025) and instructions — refundable earned income tax credit, 40% of the federal credit; HRS §235-55.75 (40% through 2027)Tax years 2025, 2026 · checked 15 Oct 2026
- Hawaii Department of Taxation: Announcement No. 2024-03 — Act 46 (SLH 2024) standard deduction $8,000 / $16,000 / $12,000 for tax year 2026; brackets the same as 2025Tax year 2026 · checked 15 Oct 2026
- Hawaii DLIR Disability Compensation Division: 2026 Maximum Weekly Wage Base ($1,500.21) and Maximum Weekly Deduction ($7.50)Tax year 2026 · checked 15 Oct 2026
United States — Iowa
- Iowa Department of Revenue: 2025 IA 1040 Expanded Instructions — Iowa tax (flat 3.8%) and alternate tax (4.3%)Tax years 2025, 2026 · checked 17 Oct 2026
- Iowa Department of Revenue: 2025 IA 1040 Expanded Instructions — exemption credits ($40 / $20)Tax years 2025, 2026 · checked 17 Oct 2026
- Iowa Department of Revenue: 2025 IA 1040 Expanded Instructions — who must file ($9,000 / $13,500; $24,000 / $32,000 if 65+)Tax years 2025, 2026 · checked 17 Oct 2026
- Iowa Department of Revenue: Iowa Counties, School District Numbers, Surtax Rates for 2025 (school district surtax and the 1% EMS surtax in Appanoose, Cass, Pocahontas, Sac, Shelby and Winnebago counties)Tax years 2025, 2026 · checked 17 Oct 2026
- Iowa Department of Revenue: 2025 IA 1040 Expanded Instructions — Iowa Earned Income Tax Credit, refundable, 15% of the federal EITC (line 25)Tax years 2025, 2026 · checked 17 Oct 2026
- Iowa Department of Revenue: Impact of the One Big Beautiful Bill Act on employee withholding — rolling conformity; Iowa conforms to the federal no tax on tips and no tax on overtime deductions (2025 and 2026)Tax years 2025, 2026 · checked 17 Oct 2026
United States — Idaho
- Idaho State Tax Commission: 2025 Individual Income Tax Instructions (rate 5.3% above $4,811 / $9,622)Tax year 2025 · checked 15 Oct 2026
- Idaho State Tax Commission: Update on filing 2025 Idaho income taxes now that conformity is law (House Bill 559: federal senior, qualified tips and qualified overtime deductions allowed, Form 40 line 18)Tax years 2025, 2026 · checked 15 Oct 2026
- Idaho Legislature: H 231 (2025) — grocery credit increased to $155 per personTax years 2025, 2026 · checked 15 Oct 2026
- Idaho State Tax Commission: Withholding tables updated for 2026 (child tax credit sunset; 5.3% rate)Tax year 2026 · checked 15 Oct 2026
United States — Illinois
- Illinois Department of Revenue: exemption allowance for tax years beginning 1 Jan 2025 ($2,850)Tax year 2025 · checked 17 Oct 2026
- Illinois Department of Revenue: Illinois EITC — current year information and maximum credit (20% of the federal EITC; 2025 Child Tax Credit 40% of the Illinois EITC; childless filers 18 and older, including 65+) (Internet Archive copy, May 2026)Tax years 2025, 2026 · checked 17 Oct 2026
- Illinois Department of Revenue: 2025 Schedule IL-E/EITC instructions (Spanish edition, R-12/25) — expanded EITC for ages 18–24 and 65+ without qualifying children; Child Tax Credit for a dependent under 12 (Internet Archive copy)Tax year 2025 · checked 17 Oct 2026
- Illinois Department of Revenue: How do I qualify for the Illinois EITC? (tax year 2025) — valid SSN or IRS-issued ITIN, at least age 18; Public Act 102-0700 expanded the credit to ITIN filers; a qualifying child may have an SSN or ITIN (Internet Archive copy, May 2026)Tax years 2025, 2026 · checked 17 Oct 2026
- Illinois Comptroller Payroll Bulletin 1-26: 2026 rate 4.95%, exemption $2,925Tax year 2026 · checked 17 Oct 2026
United States — Indiana
- Indiana DOR: Departmental Notice #1, effective 1 Jan 2025 — county income tax rates (archived copy)Tax year 2025 · checked 15 Oct 2026
- Indiana Code 6-3-1-3.5 — exemptions (personal, dependent child, age 65, blind)Tax years 2025, 2026 · checked 15 Oct 2026
- Indiana Department of Revenue: 2025 IT-40 booklet — Schedule 5 line 6, Indiana earned income credit = 10% of the federal EIC, refundable (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 15 Oct 2026
- Indiana DOR: Departmental Notice #1, effective 1 Jan 2026 — state rate 2.95% and county income tax rates (archived copy)Tax year 2026 · checked 15 Oct 2026
- USDA National Finance Center: Indiana State Income Tax Withholding (2026) — rate 3.00% → 2.95%, $1,000 / $1,500 exemptionsTax year 2026 · checked 15 Oct 2026
United States — Kansas
- Kansas Department of Revenue: 2025 Kansas Individual Income Tax booklet (K-40 instructions, tax tables, tax computation worksheet; line 17 EITC worksheet — 17% of the federal EITC, excess refunded on line 22) — Internet Archive copyTax years 2025, 2026 · checked 15 Oct 2026
- Kansas Department of Revenue: Notice 25-06 — no individual income tax rate reduction for tax year 2026 under SB 269Tax year 2026 · checked 15 Oct 2026
United States — Kentucky
- Kentucky DOR: 2025 standard deduction $3,270, rate 4.0% (Form 740 instructions)Tax year 2025 · checked 15 Oct 2026
- KRS 141.066 — family size tax creditTax years 2025, 2026 · checked 15 Oct 2026
- Kentucky DOR: Individual Income Tax — $40 personal tax credit for age 65+ and for blindnessTax years 2025, 2026 · checked 15 Oct 2026
- Louisville Metro Revenue Commission: Form W-1 Instructions, tax year 2025 — resident employees 2.2% (Metro 1.25%, TARC 0.2%, school boards 0.75%), non-resident employees 1.45% (copy in the Internet Archive; louisvilleky.gov is behind a browser challenge)Tax years 2025, 2026 · checked 15 Oct 2026
- Lexington-Fayette Urban County Government, Division of Revenue: Occupational license fee — 2.25% on individual compensationTax years 2025, 2026 · checked 15 Oct 2026
- Fayette County Public Schools, Tax Collection Office: occupational license tax of one-half of 1 percent on compensation of Fayette County residents for work in Fayette County (KRS 160.605)Tax years 2025, 2026 · checked 15 Oct 2026
- Kentucky DOR: 2026 Kentucky Withholding Tax Formula (42A003): standard deduction $3,360, rate 3.5%Tax year 2026 · checked 15 Oct 2026
- HHS ASPE: 2026 Poverty GuidelinesTax year 2026 · checked 15 Oct 2026
United States — Louisiana
- Louisiana Department of Revenue: 2025 IT-540 Resident Income Tax Instructions — 3% flat rate, standard deduction $12,500 / $25,000, exemptions repealedTax years 2025, 2026 · checked 15 Oct 2026
- Louisiana Department of Revenue: RIB 26-005 (12 Jan 2026) — 2026 standard deduction $12,875 / $25,750 used for withholdingTax year 2026 · checked 15 Oct 2026
United States — Massachusetts
- Massachusetts DOR: 2025 Form 1 Instructions — exemptions, FICA deduction, No Tax Status, Limited Income Credit, Child and Family Tax Credit (archived copy)Tax years 2025, 2026 · checked 15 Oct 2026
- Massachusetts DFML: PFML contribution rates — up to 0.46% withheld from covered individuals (0.28% medical + 0.18% family)Tax years 2025, 2026 · checked 15 Oct 2026
- Massachusetts DOR: 2026 Form 1-ES — 4% surtax threshold $1,107,750 (archived copy)Tax year 2026 · checked 15 Oct 2026
United States — Maryland
- Comptroller of Maryland: 2025 Resident Tax Booklet — tax table, exemption chart, poverty level, senior and child tax credits, local tax worksheetTax years 2025, 2026 · checked 17 Oct 2026
- Comptroller of Maryland: Tax Alert — 2025 session changes (standard deduction $3,350 / $6,700, new 6.25% and 6.5% brackets, local rate changes)Tax years 2025, 2026 · checked 17 Oct 2026
- Comptroller of Maryland: Maryland Income Tax Rates and Brackets — 2025 rate schedules; local rates for 2025 and 2026 (Anne Arundel and Frederick brackets)Tax years 2025, 2026 · checked 17 Oct 2026
- Maryland Code, Tax–General §10-704 — state earned income credit figured without regard to IRC §32(m) (the Social Security number requirement for the filer, spouse and qualifying children under §32(c)(1)(E) and (c)(3)(D)) and, without a qualifying child, the federal minimum age; 2025 Resident Tax Booklet, line 22 and Worksheet 19B (ITIN filers)Tax years 2025, 2026 · checked 17 Oct 2026
- Comptroller of Maryland: 2026 percentage-method withholding — standard deduction $3,400Tax year 2026 · checked 17 Oct 2026
United States — Maine
- Maine Revenue Services: 2025 Form 1040ME General Instructions — standard deduction chart and phase-out worksheet, personal exemption $5,150, dependent exemption tax credit (L.D. 210), 2025 tax table and rate schedulesTax years 2025, 2026 · checked 17 Oct 2026
- Maine Revenue Services: 2025 Schedule PTFC/STFC — Sales Tax Fairness Credit tablesTax year 2025 · checked 17 Oct 2026
- Maine Department of Labor: Employer's Guide to Maine PFML Contributions — premium 1% of wages up to the Social Security wage cap; employers may deduct up to 50% (0.5%)Tax years 2025, 2026 · checked 17 Oct 2026
- Maine Revenue Services: Earned Income Tax Credit Worksheet for Tax Year 2025 — 25% (50% without a qualifying child) of the federal EIC, refundable; filers 18 and older without a qualifying child and filers using an IRS-issued ITIN, figured with a pro forma federal EIC worksheet (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 17 Oct 2026
- Maine Revised Statutes, Title 36 §5219-S — earned income credit: 25% (50% without a qualifying child) of the federal credit; subsection 7: notwithstanding IRC §32(m), the taxpayer identification number required by §32(c)(1)(E) and §32(c)(3)(D) may be an ITIN, so filers, spouses and qualifying children with an ITIN countTax years 2025, 2026 · checked 17 Oct 2026
- Maine Revenue Services: 2026 Individual Income Tax Rates (revised 20 May 2026) — rate schedules, 2% surcharge, personal exemption $5,300, standard deductionTax year 2026 · checked 17 Oct 2026
- Maine Revenue Services: 2026 Estimated Tax worksheets — standard/itemized deduction and personal exemption phase-out thresholdsTax year 2026 · checked 17 Oct 2026
United States — Michigan
- Michigan Treasury: 2025 withholding tax forms (Form 446)Tax year 2025 · checked 15 Oct 2026
- Michigan Treasury: 2025 MI-1040 Individual Income Tax booklet — line 28 Michigan EITC, 30% of the federal credit (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 15 Oct 2026
- Michigan Treasury: 2025 Tier II Michigan Standard Deduction ($20,000 / $40,000 against all income)Tax years 2025, 2026 · checked 15 Oct 2026
- Michigan Treasury: 2025 Tier III Michigan Standard Deduction (reduced by the personal exemption)Tax years 2025, 2026 · checked 15 Oct 2026
- Michigan Department of Treasury, City Tax Administration: 2025 City of Detroit Resident Income Tax Return (Form 5118) and instructions — exemption allowance $600 each, tax 2.4%; nonresidents 1.2% (Form 5119)Tax years 2025, 2026 · checked 15 Oct 2026
- Michigan Treasury: 2026 Michigan Income Tax Withholding Guide (Form 446): 4.25%, $5,900 per exemptionTax year 2026 · checked 15 Oct 2026
- USDA National Finance Center bulletin: Michigan exemption allowance $5,900 (2026)Tax year 2026 · checked 15 Oct 2026
United States — Minnesota
- Minnesota Department of Revenue: Tax Year 2025 Inflation-Adjusted Amounts (brackets, standard deduction, dependent exemption, child credit)Tax year 2025 · checked 17 Oct 2026
- Minnesota Department of Revenue: 2025 Schedule M1CWFC, Minnesota Child and Working Family Credits, and instructions (4% of the first $9,480 of earned income, $1,750 per child, 12% phase-out above $31,950 / $37,910; filers, spouses and qualifying children without an SSN may use an ITIN; copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 17 Oct 2026
- Minnesota Statutes §290.091 — alternative minimum tax (6.75%; exemption phase-out under IRC §55(d)(2))Tax years 2025, 2026 · checked 17 Oct 2026
- Minnesota Department of Revenue: Tax Year 2026 Inflation-Adjusted Amounts (brackets, standard deduction, dependent exemption, child credit $1,800, working family credit $9,690, phase-out $32,680 / $38,770)Tax year 2026 · checked 17 Oct 2026
- Minnesota Department of Revenue: 2026 income tax brackets, standard deduction and dependent exemption (press release, 16 Dec 2025)Tax year 2026 · checked 17 Oct 2026
- Minnesota Paid Leave (DEED): premiums from 1 Jan 2026 — 0.88% of wages up to the Social Security wage base; employers may deduct up to halfTax year 2026 · checked 17 Oct 2026
United States — Missouri
- Missouri Department of Revenue: 2025 Form MO-1040 Instructions — federal income tax deduction, standard deduction, $1,400 head of household exemption, 2025 tax rate chart (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 15 Oct 2026
- City of Kansas City, Missouri, Revenue Division: Earnings Tax — 1% on all wages of residents and on wages earned in the city by nonresidentsTax years 2025, 2026 · checked 15 Oct 2026
- City of St. Louis, Collector of Revenue: Individual Earnings Tax Information — 1% on residents' earnings wherever earned and on nonresidents' earnings for work in the cityTax years 2025, 2026 · checked 15 Oct 2026
- USDA National Finance Center: Missouri State Income Tax Withholding (2026) — Missouri's 2026 tax table ($1,348 … $9,436; 0%–4.7%) and standard deductionsTax year 2026 · checked 15 Oct 2026
United States — Mississippi
- Mississippi DOR: 2025 Form 80-100 Resident Income Tax Instructions — exemptions, standard deduction, 4.4% over $10,000Tax years 2025, 2026 · checked 15 Oct 2026
- Mississippi DOR: Withholding tables effective 1 Jan 2026 (weekly) — 4.0% rate under HB 531 (2022)Tax year 2026 · checked 15 Oct 2026
United States — Montana
- Montana Department of Revenue: 2025 Form 2 Instructions — federal taxable income starting point (Form 1040 lines 12e and 13b), $5,660 subtraction for taxpayers 65 and older (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 15 Oct 2026
- Montana Department of Revenue: HB337 — 2026–2027 Montana Individual Income Tax Changes (2026: 4.7% up to $47,500 / $71,250 / $95,000, 5.65% above)Tax year 2026 · checked 15 Oct 2026
United States — North Carolina
- N.C.G.S. 105-153.5 — standard deduction and child deductionTax years 2025, 2026 · checked 17 Oct 2026
- NCDOR: North Carolina Child Deduction (amounts by AGI and filing status)Tax years 2025, 2026 · checked 17 Oct 2026
- NCDOR: 2025 Form D-401 Individual Income Tax Instructions, line 10 — child deduction for the number of qualifying children for whom you were allowed a federal child tax credit (IRC §24; see federal Schedule 8812)Tax years 2025, 2026 · checked 17 Oct 2026
- NCDOR NC-30 Income Tax Withholding Tables and Instructions for Employers (2026): rate 3.99%, standard deduction $12,750 / $19,125Tax year 2026 · checked 17 Oct 2026
United States — North Dakota
- North Dakota Office of State Tax Commissioner: 2025 Individual Income Tax Booklet (Form ND-1) — tax table and 2025 tax rate schedules (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 15 Oct 2026
- North Dakota Office of State Tax Commissioner: Income Tax Withholding Rates and Instructions 2026 (annual tables consistent with 2026 brackets of $49,575 / $250,400 single and $82,800 / $304,850 joint)Tax year 2026 · checked 15 Oct 2026
United States — Nebraska
- Nebraska Department of Revenue: 2025 Nebraska Individual Income Tax Booklet (Form 1040N) — 5.20% top rate (LB 754), standard deduction chart, $171 personal exemption credit, Federal Tax Liability Worksheet, 2025 Nebraska Tax Table (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 15 Oct 2026
- Nebraska Legislature: LB 754 (2023) — individual income tax rate reductions through 2027Tax years 2025, 2026 · checked 15 Oct 2026
United States — New Hampshire
- NH DRA: Interest & Dividends Tax repealed for taxable periods beginning after 31 Dec 2024 (TIR 2025-001)Tax years 2025, 2026 · checked 16 Oct 2026
United States — New Jersey
- NJ Division of Taxation: 2025 NJ-1040 Instructions — exemptions, filing threshold, tax table and rate schedules, Child Tax CreditTax years 2025, 2026 · checked 15 Oct 2026
- NJ Division of Employer Accounts: rate information (employee UI 0.3825% + workforce 0.0425%)Tax years 2025, 2026 · checked 15 Oct 2026
- NJ Division of Temporary Disability and Family Leave Insurance: worker contributions (TDI 0.19%, FLI 0.23% in 2026)Tax years 2025, 2026 · checked 15 Oct 2026
- New Jersey Legislature: S-4531 (P.L.2026, c.26) — Child Tax Credit raised 25% for tax years 2026–2028 ($1,250 / $1,000 / $750 / $500 / $250)Tax year 2026 · checked 15 Oct 2026
- NJ Department of Labor: 2026 benefit rates and taxable wage bases (UI $44,800; TDI/FLI $171,100)Tax year 2026 · checked 15 Oct 2026
United States — New Mexico
- New Mexico Taxation and Revenue Department: Personal income tax rates for tax years starting 2025 (NMSA 7-2-7) (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 17 Oct 2026
- New Mexico Taxation and Revenue Department: New Mexico Child Tax Credit — 2025 per-child amounts by adjusted gross incomeTax years 2025, 2026 · checked 17 Oct 2026
- New Mexico Taxation and Revenue Department: 2025 PIT-1 instructions, lines 25–25b — Working Families Tax Credit, 25% of the federal EIC; NM Expansion (NMSA 7-2-18.15) for filers who miss the federal identification number requirement (an ITIN for the filer, spouse or a qualifying child — IRC §32(m) sets the SSN rule for all three) and/or are 18–24 without a qualifying childTax years 2025, 2026 · checked 17 Oct 2026
United States — Nevada
- Nevada Department of Taxation: Income Tax in NevadaTax years 2025, 2026 · checked 16 Oct 2026
United States — New York
- NY Department of Taxation and Finance: 2025 IT-201 Instructions — rate schedule, tax computation worksheets, household credit, NYC tax, school tax credits, Yonkers surchargeTax years 2025, 2026 · checked 15 Oct 2026
- NY Department of Taxation and Finance: 2025 New York State and New York City tax tables (IT-201)Tax year 2025 · checked 15 Oct 2026
- NY Department of Taxation and Finance: IT-213 Instructions — Empire State child credit ($1,000 under 4; $330 aged 4–16 in 2025, $500 in 2026; −$16.50 per $1,000 over threshold)Tax years 2025, 2026 · checked 15 Oct 2026
- NY Department of Taxation and Finance: 2025 Form IT-215 and instructions — NYS earned income credit (30% of the federal EIC less the household credit) and NYC earned income credit rate tableTax years 2025, 2026 · checked 15 Oct 2026
- NY Department of Financial Services: Paid Family Leave rate decision 2026 — 0.432%, annual maximum $411.91 (2025: 0.388%, $354.53)Tax years 2025, 2026 · checked 15 Oct 2026
- NY Department of Taxation and Finance: 2026 IT-2105 Instructions — 2026 rate schedule (Chapter 59 of the Laws of 2025) and tax computation worksheetsTax year 2026 · checked 15 Oct 2026
United States — Ohio
- Ohio Department of Taxation: 2025 Ohio IT 1040 Instructions — tax brackets, exemptions, senior citizen and exemption creditsTax years 2025, 2026 · checked 15 Oct 2026
- Ohio Revised Code 5747.02 (as amended by HB 96, effective 30 Sep 2025) — 2025 and 2026 rate schedules (archived copy)Tax years 2025, 2026 · checked 15 Oct 2026
- Ohio Department of Taxation, The Finder: Municipal Income Tax Rate Database Table (effective-dated rates for every Ohio city and village)Tax years 2025, 2026 · checked 15 Oct 2026
- Ohio Revised Code 5747.025 — personal exemption; no exemption at MAGI ≥ $500,000 from 2026 (archived copy)Tax year 2026 · checked 15 Oct 2026
- Ohio Legislative Service Commission: fiscal note on HB 87 — TY 2026 exemptions $2,400 / $2,150 / $1,900 (indexing suspended by HB 96 §757.120)Tax year 2026 · checked 15 Oct 2026
United States — Oklahoma
- Oklahoma Tax Commission: 2025 Form 511 Resident Individual Income Tax Packet — standard deduction, $1,000 exemptions, child tax credit (5% of the federal credit), Sales Tax Relief Credit, 2025 Income Tax Table (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 15 Oct 2026
- Oklahoma Tax Commission: 2025 Form 511-EIC — Oklahoma earned income credit computed under the 2020 federal EIC rules (attached 2020 EIC Table), 5% and refundableTax years 2025, 2026 · checked 15 Oct 2026
- Oklahoma Senate: HB 2764 fiscal impact statement — 2026 rates 0% / 2.5% / 3.5% / 4.5% ($3,750 / $4,900 / $7,200; joint $7,500 / $9,800 / $14,400)Tax year 2026 · checked 15 Oct 2026
United States — Oregon
- Oregon Department of Revenue: 2025 Publication OR-40-FY — federal tax subtraction table, standard deduction, exemption credit, Oregon Kids Credit, tax tables and rate chartsTax years 2025, 2026 · checked 17 Oct 2026
- Oregon Department of Revenue: 2025 Schedule OR-ASC instructions — Form OR-40 filers claim the federal deductions for tip income and overtime wages as subtractionsTax years 2025, 2026 · checked 17 Oct 2026
- City of Portland Revenue Division: Personal income taxes — Metro SHS and Multnomah County PFA tax rates and thresholds by tax yearTax years 2025, 2026 · checked 17 Oct 2026
- Metro and Multnomah County: Employee OPT IN/OUT Form (updated 30 Dec 2025) — Metro SHS tax 1% of Oregon taxable income (OR-40 line 19) over $128,000 single / $205,000 joint for 2026 ($125,000 / $200,000 for 2021–2025); Multnomah County Preschool for All tax 1.5% over $125,000 / $200,000 and 3% over $250,000 / $400,000Tax years 2025, 2026 · checked 17 Oct 2026
- City of Portland Revenue Division: Arts Education Tax — $35 per resident 18+ for 2012–2025 (exempt with income under $1,000 or household income at or below the federal poverty guideline); from 2026 $50 ($100 married filing jointly) if Oregon taxable income exceeds $20,000 ($40,000 joint, head of household, qualifying surviving spouse)Tax years 2025, 2026 · checked 17 Oct 2026
- HHS ASPE: 2025 Poverty Guidelines ($15,650 for one person, $5,500 for each additional person)Tax year 2025 · checked 17 Oct 2026
- Oregon Department of Revenue: 2025 Schedule OR-EIC-ITIN — Oregon earned income credit for filers who can't claim all or part of the federal EITC because they, their spouse or their children use an ITIN instead of a work-valid SSN: the federal EITC they would get with SSNs, less any partial federal EITC (which gets the regular credit on OR-40 line 37), × 9% (12% with a dependent under 3), rounded to the nearest dollar; ORS 315.266(2)Tax year 2025 · checked 17 Oct 2026
- Oregon Department of Revenue: Withholding Tax Formulas effective 1 Jan 2026 (brackets, standard deduction $2,910 / $5,820, federal tax cap $8,750, $263 per exemption)Tax year 2026 · checked 17 Oct 2026
- Oregon Legislative Assembly: Enrolled SB 1507 (2026), section 3 — ORS 315.266 earned income credit 14% (17% with a dependent under 3) for tax years beginning on or after 1 Jan 2026 (Internet Archive copy)Tax year 2026 · checked 17 Oct 2026
United States — Pennsylvania
- Pennsylvania DOR: Personal Income Tax (3.07%; IRC §125 exclusion)Tax years 2025, 2026 · checked 15 Oct 2026
- PA-40 W-2 RW worksheet: IRC 401(k) elective deferrals added back to PA compensationTax years 2025, 2026 · checked 15 Oct 2026
- Pennsylvania DOR: Tax Forgiveness (PA Schedule SP)Tax years 2025, 2026 · checked 15 Oct 2026
- Pennsylvania General Assembly: HB 416 of 2025 (PN 2576), Article XVI-W.2 Working Pennsylvanians Tax Credit — 10% of the federal EITC, refundable, taxable years beginning after 31 Dec 2024 (Internet Archive copy); PA DOR press release of 17 Nov 2025Tax years 2025, 2026 · checked 15 Oct 2026
- PA Department of Labor & Industry: employee UC contribution rate 0.07% (2026)Tax years 2025, 2026 · checked 15 Oct 2026
- City of Philadelphia, Department of Revenue: Wage Tax (employers) — resident / non-resident rates 3.75% / 3.44% (July 2024), 3.74% / 3.43% (July 2025), 3.735% / 3.425% (July 2026); income-based 1.5% rate for taxpayers with PA tax forgivenessTax years 2025, 2026 · checked 15 Oct 2026
- PA Department of Community and Economic Development: EIT / PIT / LST Tax Registers (Official), rates as of 15 June 2026 — resident EIT (municipal + school district) and Local Services Tax for every cityTax years 2025, 2026 · checked 15 Oct 2026
United States — Rhode Island
- Rhode Island Division of Taxation: 2025 RI-1040 Instructions — standard deduction, $5,100 exemption, phase-out, computation worksheet (copy in the NBER TAXSIM state form archive)Tax year 2025 · checked 15 Oct 2026
- Rhode Island Department of Labor and Training: 2026 tax rates for unemployment and temporary disability insurance — TDI 1.1% up to $100,000 (2025: 1.3% up to $89,200)Tax years 2025, 2026 · checked 15 Oct 2026
- Rhode Island Division of Taxation: ADV 2025-22 (3 Nov 2025) — inflation-adjusted amounts for Tax Year 2026: standard deduction $11,200 / $22,400 / $16,800, exemption $5,250, brackets $82,050 / $186,450 (Internet Archive copy)Tax year 2026 · checked 15 Oct 2026
United States — South Carolina
- SC Department of Revenue: 2025 SC1040 Instructions — IRC conformity through 31 Dec 2024, dependent exemption $4,930, under-6 deduction, age 65 deduction $15,000Tax years 2025, 2026 · checked 15 Oct 2026
- SC Department of Revenue: 2025 Individual Income Tax Tables and rate schedule (SC1040TT)Tax year 2025 · checked 15 Oct 2026
- SC Department of Revenue: Form TC-60, South Carolina Earned Income Tax Credit — nonrefundable, 125% of the federal EITC from tax year 2023 (S.C. Code §12-6-3632) (2023 edition, Internet Archive copy); SC1040TC 2025 credit code 060Tax years 2025, 2026 · checked 15 Oct 2026
- SC Department of Revenue: Information about H. 4216 (signed 30 Mar 2026) — 1.99% / 5.21% rates, federal AGI starting point, SC Income Adjusted Deduction, earned income tax credit limited to $200Tax year 2026 · checked 15 Oct 2026
United States — South Dakota
- South Dakota Department of Revenue: individual taxesTax years 2025, 2026 · checked 16 Oct 2026
United States — Tennessee
- Tennessee Department of Revenue: Hall income tax repealed (2021)Tax years 2025, 2026 · checked 16 Oct 2026
United States — Texas
- Texas Constitution, art. 8, § 24-a (individual income tax prohibited, added 2019)Tax years 2025, 2026 · checked 16 Oct 2026
United States — Utah
- Utah State Tax Commission: 2025 tax-year update (Jan 2026) — personal exemption $2,111, phase-out bases, HB 106 rate 4.5% and child credit under age 6 (archived copy)Tax years 2025, 2026 · checked 15 Oct 2026
- Utah State Tax Commission: 2025 TC-40 instructions — credit AM, Utah earned income tax credit, 20% of the federal credit, nonrefundable (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 15 Oct 2026
- Utah Legislature: SB 60 (2026, enrolled) — individual income tax rate 4.45% from 1 Jan 2026 (archived copy)Tax year 2026 · checked 15 Oct 2026
- Utah Legislature: HB 290 (2026, enrolled) — child tax credit phase-out $49,000 / $61,000 / $30,500 (archived copy)Tax year 2026 · checked 15 Oct 2026
- USDA National Finance Center: Utah State Income Tax Withholding (July 2026) — 4.45%, credit-reduction thresholds $9,348 / $18,696Tax year 2026 · checked 15 Oct 2026
United States — Virginia
- Virginia Tax: 2025 Form 760 Resident Instructions — standard deduction $8,750 / $17,500 for 2025 and 2026, $930 exemptions, $800 age/blind exemptionsTax years 2025, 2026 · checked 15 Oct 2026
- Virginia Tax: draft 2025 Form 760 instructions — age deduction up to $12,000 (income-tested)Tax years 2025, 2026 · checked 15 Oct 2026
United States — Vermont
- Vermont Department of Taxes: 2025 Income Tax Return Booklet (IN-111) — standard deduction chart, $5,300 exemption, 3% minimum tax above $150,000 AGI, child tax credit table, child care contribution; Part II: earned income and child tax credits regardless of whether the filer, spouse or dependent has a Social Security number or ITIN (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 17 Oct 2026
- Vermont Department of Taxes: GB-1210, 2026 Income Tax Withholding Instructions, Tables and Charts (Internet Archive copy) — basis for the derived 2026 amounts; exemption $5,400Tax year 2026 · checked 17 Oct 2026
United States — Washington
- Washington Paid Leave: 2025 premium 0.92% (employee 71.52%)Tax year 2025 · checked 17 Oct 2026
- WA Cares Fund: premium 0.58% of gross wages, no capTax years 2025, 2026 · checked 17 Oct 2026
- Washington Department of Revenue: ETA 3240.2026, Working Families Tax Credit annual updates — tax year 2025 refund amounts $335 / $660 / $995 / $1,330, $50 minimum, reduction rates 13.4% / 13.2% / 19.9% / 26.6%Tax years 2025, 2026 · checked 17 Oct 2026
- RCW 82.08.0206 — Working families' tax credit (eligibility under IRC §32; (2)(a)(ii)(A): filers using an ITIN, with spouse and children holding an SSN or ITIN; (2)(f): a qualifying child may have an ITIN instead of an SSN; reduction from $2,500 / $5,000 below the federal phase-out income, $50 minimum)Tax years 2025, 2026 · checked 17 Oct 2026
- WAC 458-20-285 — Working families tax credit (valid SSN or ITIN for filer, spouse and qualifying children — Answer 10F: children without a valid SSN still count with an ITIN; earned income, federal income thresholds, refund calculation example)Tax years 2025, 2026 · checked 17 Oct 2026
- Washington ESD: Paid Family & Medical Leave premium rate 1.13% in 2026 (employee 71.43%)Tax year 2026 · checked 17 Oct 2026
United States — Wisconsin
- Wisconsin Department of Revenue: 2025 tax update — 2025 Act 15 raises the 4.4% bracket ceiling to $50,480 (single/HOH), $67,300 (joint), $33,650 (separate)Tax years 2025, 2026 · checked 15 Oct 2026
- Wisconsin Department of Revenue: 2025 Form 1 Instructions — standard deduction table and tax rate schedulesTax years 2025, 2026 · checked 15 Oct 2026
United States — West Virginia
- West Virginia Tax Division: 2025 Personal Income Tax Forms and Instructions (IT-140) — low-income earned income exclusion, $2,000 exemptions, family tax credit tables, rate schedules and tax table (copy in the NBER TAXSIM state form archive)Tax years 2025, 2026 · checked 15 Oct 2026
- West Virginia Legislature: SB 392 (2026), enrolled and signed — W. Va. Code §11-21-4j, rates for taxable years beginning on and after 1 January 2026Tax year 2026 · checked 15 Oct 2026
United States — Wyoming
- Wyoming Department of RevenueTax years 2025, 2026 · checked 15 Oct 2026
United Kingdom — Income Tax, National Insurance, student loans and Child Benefit
- GOV.UK: Rates and thresholds for employers 2025 to 2026 — PAYE bands for England and Northern Ireland, Scotland and Wales, Class 1 National Insurance thresholds and rates, student loan thresholdsTax year 2025 · checked 15 Oct 2026
- Scottish Government: Scottish Rate Resolution 2025 to 2026 — draft motion and explanatory note (limits of £2,827 / £14,921 / £31,092 / £62,430 / £125,140 on income net of the Personal Allowance; the allowance is not relevant to the £125,140 limit)Tax year 2025 · checked 15 Oct 2026
- GOV.UK: Income Tax rates and Personal Allowances — Personal Allowance reduced by £1 for every £2 of adjusted net income above £100,000Tax years 2025, 2026 · checked 15 Oct 2026
- GOV.UK: Marriage Allowance — transfer £1,260 of Personal Allowance; the recipient's tax is reduced by up to £252Tax years 2025, 2026 · checked 15 Oct 2026
- HMRC: Rates and allowances — Tax Credits, Child Benefit and Guardian's Allowance (Child Benefit £26.05 / £17.25 a week in 2025-26, £27.05 / £17.90 in 2026-27)Tax years 2025, 2026 · checked 15 Oct 2026
- GOV.UK: High Income Child Benefit Charge — 1% of Child Benefit for every £200 of adjusted net income over £60,000; all of it above £80,000Tax years 2025, 2026 · checked 15 Oct 2026
- DWP: Review of the automatic enrolment earnings trigger and qualifying earnings band for 2026/27 — qualifying earnings £6,240 to £50,270 (unchanged from 2025/26)Tax years 2025, 2026 · checked 15 Oct 2026
- GOV.UK: Rates and thresholds for employers 2026 to 2027 — PAYE bands for England and Northern Ireland, Scotland and Wales, Class 1 National Insurance thresholds and rates, student loan thresholds (Plan 5 from April 2026)Tax year 2026 · checked 15 Oct 2026
- Scottish Parliament motion S6M-20844: Scottish Rate Resolution 2026-27 (agreed February 2026) — 19% to £3,967, 20% to £16,956, 21% to £31,092, 42% to £62,430, 45% to £125,140, 48% aboveTax year 2026 · checked 15 Oct 2026
Ireland — Income Tax, USC and PRSI
- Revenue: Tax rates, bands and reliefs 2022–2026 — rate bands (€44,000 / €48,000 / €53,000 + up to €35,000), personal, employee, single person child carer, age, home carer and rent tax creditsTax years 2025, 2026 · checked 15 Oct 2026
- Revenue: Standard rates and thresholds of USC for 2025 and 2026; exemption limit €13,000Tax years 2025, 2026 · checked 15 Oct 2026
- Revenue: Reduced rates of USC — 0.5% on the first €12,012 and 2% on the balance where income is €60,000 or less and you are 70+ or hold a full medical cardTax years 2025, 2026 · checked 15 Oct 2026
- Department of Social Protection: PRSI Class A rates (as published August 2025) — employee 4.10% to 30 September 2025 and 4.20% from 1 October 2025; employer 8.90% / 11.15% then 9.00% / 11.25% (above €527 a week) (copy in the Internet Archive)Tax years 2025, 2026 · checked 15 Oct 2026
- S.I. No. 600 of 2015 — PRSI credit: €12 a week reduced by one-sixth of reckonable earnings above €352.01Tax years 2025, 2026 · checked 15 Oct 2026
- Revenue: Tax relief limits on pension contributions — 15% (under 30) to 40% (60 and over) of earnings, earnings cap €115,000; relief from Income Tax only, not USC or PRSITax years 2025, 2026 · checked 15 Oct 2026
- Revenue: Exemption limits (€18,000 single, €36,000 married, +€575 for each of the first two children and €830 for each further child) and marginal relief (40% of income above the limit)Tax years 2025, 2026 · checked 15 Oct 2026
- Automatic Enrolment Retirement Savings System Act 2024 — s.50 enrolment from age 23 to under 60 with gross pay of €20,000 or more a year; s.51 exempt employment (pension contributions through payroll); s.53 opt-in from 18 to pensionable age; s.58(3) no contributions on gross pay above €80,000 in a year; s.61 rates of 1.5% (employee and employer) and 0.5% (State) in years 1 to 3Tax year 2026 · checked 15 Oct 2026
- Citizens Information: Auto-enrolment pension — MyFutureFund — enrolment since 1 January 2026 at ages 23 to 60 earning €20,000 or more a year without a payroll pension; 1.5% employee, 1.5% employer and 0.5% Government in years 1 to 3; no tax relief on contributionsTax year 2026 · checked 15 Oct 2026
- Department of Social Protection: Auto-enrolment — your questions answered — commenced 1 January 2026; the €80,000 threshold is gross pay in a calendar year; the State top-up replaces tax relief on employee contributionsTax year 2026 · checked 15 Oct 2026
- Revenue Pensions Manual, Chapter 32 — participant contributions get no tax relief; employer contributions are exempt from Benefit in Kind and USC for the employee; the State contribution is exempt from Income Tax and USCTax year 2026 · checked 15 Oct 2026
Malta — Income Tax and Class 1 Social Security
- Malta Tax and Customs Administration: Tax Rates for Individuals 2025 — single, married and parent rates (multiply and subtract)Tax year 2025 · checked 15 Oct 2026
- Malta Tax and Customs Administration: Class 1 Social Security Contribution Rates 2025 — 10% of the basic weekly wage, €22.18 minimum, maximum €54.43 (born 1962 or later) / €45.19 (born up to 1961)Tax year 2025 · checked 15 Oct 2026
- Malta Tax and Customs Administration: Tax Rates for Individuals 2026 — single, married and parent rates, with the new rates for married couples and parents with one child or two or more childrenTax year 2026 · checked 15 Oct 2026
- Malta Tax and Customs Administration: New Tax Rates, 2026 (Budget 2026) — conditions for the new married and parent rates (residence; EU/EEA nationality or long-term residence)Tax year 2026 · checked 15 Oct 2026
- Malta Tax and Customs Administration: Class 1 Social Security Contribution Rates 2026 — 10% of the basic weekly wage, €22.94 minimum, maximum €55.93 (born 1962 or later) / €49.04 (born up to 1961)Tax year 2026 · checked 15 Oct 2026
Germany — Lohnsteuer, solidarity surcharge, church tax and social insurance
- Bundesministerium der Finanzen: Programmablaufplan für die maschinelle Berechnung der vom Arbeitslohn einzubehaltenden Lohnsteuer, des Solidaritätszuschlags und der Maßstabsteuer für die Kirchenlohnsteuer 2025 (XML-Pseudocode)Tax year 2025 · checked 15 Oct 2026
- Deutsche Rentenversicherung: Werte der Rentenversicherung — Beitragssätze (RV 18,6 %, KV 14,6 %, AV 2,6 %, PV 3,6 %, Kinderlose 4,2 %), Beitragsbemessungsgrenze RV 8.050 € (2025) / 8.450 € (2026) im Monat, Geringfügigkeitsgrenze 556 € (2025) / 603 € (2026)Tax years 2025, 2026 · checked 15 Oct 2026
- § 20 Abs. 2a SGB IV — Übergangsbereich: beitragspflichtige Einnahme F × G + (2.000/(2.000 − G) − G/(2.000 − G) × F) × (AE − G); Arbeitnehmeranteil auf 2.000/(2.000 − G) × (AE − G); F = 28 % ÷ GesamtsozialversicherungsbeitragssatzTax years 2025, 2026 · checked 15 Oct 2026
- Minijob-Zentrale: Minijob-Beiträge 2026 — Arbeitgeber 15 % Rentenversicherung, 13 % Krankenversicherung, 2 % Pauschsteuer; Eigenanteil des Minijobbers zur Rentenversicherung 3,6 %Tax years 2025, 2026 · checked 15 Oct 2026
- Bundesministerium der Finanzen, Lohn- und Einkommensteuerrechner 2026: Kirchensteuer je nach Bundesland 8 oder 9 % der Lohnsteuer (8 % in Bayern und Baden-Württemberg nach den dortigen Kirchensteuergesetzen, 9 % in den übrigen Ländern)Tax years 2025, 2026 · checked 15 Oct 2026
- Bundesministerium der Finanzen: Programmablaufplan für die maschinelle Berechnung der vom Arbeitslohn einzubehaltenden Lohnsteuer, des Solidaritätszuschlags und der Maßstabsteuer für die Kirchenlohnsteuer 2026 (XML-Pseudocode, Stand 23.10.2025)Tax year 2026 · checked 15 Oct 2026
- Bundesministerium für Gesundheit: Bekanntmachung des durchschnittlichen Zusatzbeitragssatzes nach § 242a Abs. 2 SGB V für das Jahr 2026 (2,9 %), BAnz AT 10.11.2025 B7Tax year 2026 · checked 15 Oct 2026
Austria — Lohnsteuer, 13th and 14th salary, social insurance and employer contributions
- Bundesministerium für Finanzen: Steuertarif — Tarifstufen 2025 (13.308 / 21.617 / 35.836 / 69.166 / 103.072 / 1 Mio. Euro) und 2026 (13.539 / 21.992 / 36.458 / 70.365 / 104.859 / 1 Mio. Euro), Grenzsteuersätze 0–55 %Tax years 2025, 2026 · checked 15 Oct 2026
- Bundesministerium für Finanzen: Steuerabsetzbeträge — Verkehrsabsetzbetrag 487 € (2025) / 496 € (2026), Familienbonus Plus 2.000 € / 700 €, Alleinverdiener-/Alleinerzieherabsetzbetrag 601/813/+268 € (2025) und 612/828/+273 € (2026)Tax years 2025, 2026 · checked 15 Oct 2026
- Bundesministerium für Finanzen: LStR-Wartungserlass 2025 — LSt-Tabellen 2025 und 2026 (Effektiv-Tarif, Monatslohn vor Abzug des Werbungskostenpauschales von 132 €), Freigrenze für sonstige Bezüge 2.570 € (2025) / 2.615 € (2026); Inflationsanpassungsverordnung 2026, BGBl. II Nr. 191/2025Tax years 2025, 2026 · checked 15 Oct 2026
- Bundesministerium für Finanzen: Das Steuerbuch 2026 — sonstige Bezüge (620 € steuerfrei, 6 % / 27 % / 35,75 %, Jahressechstel), Werbungskostenpauschale 132 €, PendlerpauschaleTax years 2025, 2026 · checked 15 Oct 2026
- Bundesministerium für Finanzen: Allgemeines zum Pendlerpauschale — kleines (58/113/168 €) und großes Pendlerpauschale (31/123/214/306 € im Monat), Pendlereuro 2 € (bis 2025) bzw. 6 € (ab 2026) je KilometerTax years 2025, 2026 · checked 15 Oct 2026
- Dachverband der Sozialversicherungsträger: Beitragsrechtliche Werte in der Sozialversicherung 2025 — Höchstbeitragsgrundlage 6.450 €, Geringfügigkeitsgrenze 551,10 €, Beitragssätze, AV-Staffel 2.074 / 2.262 / 2.451 €Tax year 2025 · checked 15 Oct 2026
- Österreichische Gesundheitskasse: Arbeitsbehelf 2026 — Sonderzahlungen ohne Arbeiterkammerumlage und Wohnbauförderung; AV-Minderung für laufendes Entgelt und Sonderzahlungen getrenntTax years 2025, 2026 · checked 15 Oct 2026
- Wirtschaftskammer Österreich: Beitragswesen Dienstnehmer 2025 — Dienstgeberbeitrag 3,7 %, Zuschlag zum DB je BundeslandTax year 2025 · checked 15 Oct 2026
- Wirtschaftskammer Österreich: Aktuelle Werte Lohnverrechnung — Kommunalsteuer 3 %, Dienstgeberbeitrag, Freigrenze 1.460 € für kleine LohnsummenTax years 2025, 2026 · checked 15 Oct 2026
- Dachverband der Sozialversicherungsträger: Beitragsrechtliche Werte in der Sozialversicherung 2026 — Höchstbeitragsgrundlage 6.930 €, Sonderzahlungen 13.860 €, Geringfügigkeitsgrenze 551,10 €, AV-Staffel 2.225 / 2.427 / 2.630 €, Wohnbauförderung Wien 1,5 %Tax year 2026 · checked 15 Oct 2026
- Wirtschaftskammer Österreich: Beitragswesen Dienstnehmer 2026 — Dienstgeberbeitrag 3,7 %, Zuschlag zum DB je Bundesland (0,31–0,40 %)Tax year 2026 · checked 15 Oct 2026
Netherlands — loonheffing (white tables), special payments, expat ruling and employer premiums
- Belastingdienst: Rekenvoorschriften voor de geautomatiseerde loonadministratie 2025 — schijven, algemene heffingskorting, arbeidskorting, afrondingsregelsTax year 2025 · checked 15 Oct 2026
- Belastingdienst: Witte Maandloon-tabel loonbelasting/premie volksverzekeringen 2025 (Nederland, standaard)Tax year 2025 · checked 15 Oct 2026
- Belastingdienst: Witte tabel bijzondere beloning 2025 (Nederland, standaard)Tax year 2025 · checked 15 Oct 2026
- Belastingdienst: Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2025 — premies werknemersverzekeringen, Zvw 6,51 %, maximumpremieloon 75.864 €, 30%-regelingTax year 2025 · checked 15 Oct 2026
- Belastingdienst: Rekenvoorschriften voor de geautomatiseerde loonadministratie 2026 (versie 2) — schijven, algemene heffingskorting, arbeidskorting, afrondingsregelsTax year 2026 · checked 15 Oct 2026
- Belastingdienst: Witte Maandloon-tabel loonbelasting/premie volksverzekeringen 2026 (Nederland, standaard)Tax year 2026 · checked 15 Oct 2026
- Belastingdienst: Witte tabel bijzondere beloning 2026 (Nederland, standaard)Tax year 2026 · checked 15 Oct 2026
- Belastingdienst: Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 — premies werknemersverzekeringen, Zvw 6,10 %, maximumpremieloon 79.409 €, expatregelingTax year 2026 · checked 15 Oct 2026
Belgium — bedrijfsvoorheffing / précompte professionnel, RSZ/ONSS, work bonus and special contribution
- FOD Financiën: Sleutelformule bedrijfsvoorheffing vanaf 1 januari 2025 (BEO-DR) en Simulator Bedrijfsvoorheffing 2025Tax years 2025, 2026 · checked 15 Oct 2026
- RSZ, Administratieve instructies: de socialezekerheidsbijdragen — werknemersaandeel 13,07 % (7,50 + 3,55 + 1,15 + 0,87), werkgevers privésectorTax years 2025, 2026 · checked 15 Oct 2026
- RSZ, Administratieve instructies: werkbonus — loonschijven en verminderingsbedragen per periode (luik A en luik B)Tax years 2025, 2026 · checked 15 Oct 2026
- RSZ, Administratieve instructies: bijzondere bijdrage voor de sociale zekerheidTax years 2025, 2026 · checked 15 Oct 2026
- RSZ, Administratieve instructies: inhouding op het dubbel vakantiegeld privésector (13,07 %, niet op het deel vanaf de derde dag van de vierde vakantieweek)Tax years 2025, 2026 · checked 15 Oct 2026
- FOD Financiën: Simulator Bedrijfsvoorheffing 2026 — versie geldig vanaf 1 november 2026 (belastingvrije som 11.550 €, nieuwe verminderingen voor kinderen ten laste)Tax year 2026 · checked 15 Oct 2026
France — cotisations sociales, CSG/CRDS, prélèvement à la source and employer reduction
- Urssaf : plafonds de la Sécurité sociale (3 925 € par mois en 2025, 4 005 € en 2026)Tax years 2025, 2026 · checked 15 Oct 2026
- Urssaf : taux de cotisations secteur privé (vieillesse, maladie, allocations familiales, CSA, FNAL, AT/MP, dialogue social)Tax years 2025, 2026 · checked 15 Oct 2026
- Urssaf : CSG et CRDS sur les revenus d'activité (9,2 % dont 6,8 % déductible, CRDS 0,5 %, abattement de 1,75 % jusqu'à 4 PSS)Tax years 2025, 2026 · checked 15 Oct 2026
- Agirc-Arrco : calculer les cotisations de retraite complémentaire (T1 7,87 %, T2 21,59 %, CEG, CET, APEC)Tax years 2025, 2026 · checked 15 Oct 2026
- Urssaf : contribution d'assurance chômage (4,05 %, puis 4,00 % à partir de mai 2025) et AGS (0,25 %)Tax years 2025, 2026 · checked 15 Oct 2026
- Service-Public : montant du Smic (11,88 € de l'heure en 2025, 12,02 € en janvier 2026, 12,31 € à partir de juin 2026)Tax years 2025, 2026 · checked 15 Oct 2026
- Urssaf : réduction générale des cotisations 2025 (paramètre T 0,3194 / 0,3234, jusqu'à 1,6 Smic) et taux réduits maladie (2,25 Smic) et allocations familiales (3,3 Smic)Tax years 2025, 2026 · checked 15 Oct 2026
- BOFiP-Impôts, BOI-BAREME-000037 : grille du taux par défaut (taux neutre) du prélèvement à la sourceTax years 2025, 2026 · checked 15 Oct 2026
- Urssaf : contribution à la formation professionnelle (0,55 % / 1 %), taxe d'apprentissage (0,59 % + solde 0,09 %), forfait social sur la prévoyance (8 %), PEEC (0,45 %)Tax years 2025, 2026 · checked 15 Oct 2026
Luxembourg — retenue d'impôt (ACD barèmes), fonds pour l'emploi, CCSS contributions and tax credits (CIS, CI-CO2, CISSM, CIM)
- CCSS : paramètres sociaux — taux de cotisation, nombre indice, salaire social minimum, minimum et maximum cotisableTax years 2025, 2026 · checked 15 Oct 2026
- CCSS : maximum cotisable cumulatif sur l'année, régularisé chaque moisTax years 2025, 2026 · checked 15 Oct 2026
- ACD : barèmes de la retenue d'impôt applicables à partir de l'année d'imposition 2025 et formules du calcul automatiséTax years 2025, 2026 · checked 15 Oct 2026
- Règlement grand-ducal du 20 décembre 2024 portant publication des barèmes de la retenue d'impôt sur les salaires (Mémorial A 590)Tax years 2025, 2026 · checked 15 Oct 2026
- ACD : tarif de base de l'impôt sur le revenu à partir de 2025 (0 % jusqu'à 13 230 €, puis 8 % à 42 %)Tax years 2025, 2026 · checked 15 Oct 2026
- ACD : CIS et CI-CO2 salarié pour l'année d'imposition 2025 (600 € et 192 € par an)Tax year 2025 · checked 15 Oct 2026
- Circulaire L.I.R. n° 154quater/1 du 12 mars 2025 : CIS et CI-CO2 par l'employeur (montant annuel présumé ÷ 12, arrondi au cent supérieur, régularisation en décembre)Tax years 2025, 2026 · checked 15 Oct 2026
- ACD : crédit d'impôt salaire social minimum (CISSM) à partir de 2025 — exemples de calcul (81 € par mois de 1 800 à 3 000 € brut)Tax years 2025, 2026 · checked 15 Oct 2026
- ACD : crédit d'impôt monoparental à partir de 2025 (3 504 €, dégressif de 60 000 à 105 000 €) et circulaire L.I.R. n° 154ter/1 du 26 février 2025Tax years 2025, 2026 · checked 15 Oct 2026
- ACD : calcul de la charge fiscale grevant une gratification (exemple officiel 2025)Tax years 2025, 2026 · checked 15 Oct 2026
- CCSS : avis aux employeurs du 16 janvier 2026 (taux 2026, majoration de 0,25 % pour prestations en espèces, maximum cotisable)Tax year 2026 · checked 15 Oct 2026
- ACD : CIS et CI-CO2 salarié à partir de 2026 (600 € et 216 € par an)Tax year 2026 · checked 15 Oct 2026
Monaco — Caisses Sociales (CCSS, CAR, CMRC) and unemployment insurance; no income tax withholding
- Caisses Sociales de Monaco : taux et plafonds de cotisations en vigueur (CCSS, CAR, assurance chômage, CMRC)Tax years 2025, 2026 · checked 15 Oct 2026
- Caisses Sociales de Monaco : les 5 derniers taux et plafonds (CCSS, CAR, assurance chômage)Tax years 2025, 2026 · checked 15 Oct 2026
- Caisses Sociales de Monaco : spécificités de la CMRC (tranches A et B, exemples)Tax years 2025, 2026 · checked 15 Oct 2026
- Caisses Sociales de Monaco : baisse du taux patronal d'assurance chômage au 1er mai 2025 (4,05 % → 4,00 %)Tax year 2025 · checked 15 Oct 2026
- Caisses Sociales de Monaco : régularisation annuelle des cotisations (plafond annuel = somme des plafonds mensuels)Tax years 2025, 2026 · checked 15 Oct 2026
- CLEISS : les cotisations à Monaco (salariés)Tax years 2025, 2026 · checked 15 Oct 2026
- Caisses Sociales de Monaco : lettre d'information aux employeurs, plafonds et taux au 1er octobre 2026 (part salariale CMRC 4,008 % et 9,716 %)Tax year 2026 · checked 15 Oct 2026
Spain — IRPF withholding (AEAT algorithm) and Social Security contributions
- AEAT: Algoritmo de cálculo del tipo de retención a cuenta del IRPF para los rendimientos del trabajo personal, ejercicio 2025Tax year 2025 · checked 15 Oct 2026
- Orden PJC/178/2025, de 25 de febrero: normas de cotización a la Seguridad Social para 2025 (BOE-A-2025-3780)Tax year 2025 · checked 15 Oct 2026
- Seguridad Social: bases y tipos de cotizaciónTax years 2025, 2026 · checked 15 Oct 2026
- AEAT: Algoritmo de cálculo del tipo de retención a cuenta del IRPF, ejercicio 2026 (a partir del 10 de septiembre)Tax year 2026 · checked 15 Oct 2026
- Orden PJC/297/2026, de 30 de marzo: normas de cotización a la Seguridad Social para 2026 (BOE-A-2026-7296)Tax year 2026 · checked 15 Oct 2026
- Real Decreto-ley 3/2026: tarifa de primas de accidentes de trabajo (cuadro II, a: trabajos exclusivos de oficina 1,50 %)Tax year 2026 · checked 15 Oct 2026
Andorra — IRPF (income tax act and government guide) and CASS contributions
- Govern d'Andorra: Guia pràctica de l'IRPF 2025 (reducció de 1.000 € per descendent, bonificació, exemples recapitulatius)Tax years 2025, 2026 · checked 15 Oct 2026
- Llei 5/2014, del 24 d'abril, de l'impost sobre la renda de les persones físiques (text refós sense caràcter oficial)Tax years 2025, 2026 · checked 15 Oct 2026
- Govern d'Andorra: Què són les retencions a compte de l'impost? (percentatge determinat pel Departament de Tributs i de Fronteres)Tax years 2025, 2026 · checked 15 Oct 2026
- CASS: cotitzacions de les persones assalariades (6,5 % i 15,5 %)Tax years 2025, 2026 · checked 15 Oct 2026
Portugal — IRS withholding tables (mainland, Azores, Madeira) and social security
- AT: Despacho n.º 236-A/2025 — tabelas de retenção na fonte a partir de 1 de janeiro de 2025 (continente) e tabelas regionaisTax year 2025 · checked 15 Oct 2026
- AT: Despacho n.º 8464-A/2025 — tabelas para agosto e setembro de 2025 e a partir de 1 de outubro de 2025 (Declaração de Retificação n.º 815/2025/2)Tax year 2025 · checked 15 Oct 2026
- Portal das Finanças: tabelas de retenção do IRS em Excel (continente, Açores, Madeira)Tax years 2025, 2026 · checked 15 Oct 2026
- Código dos Regimes Contributivos (Lei n.º 110/2009), art. 53.º: taxa contributiva global de 34,75 % — 23,75 % entidade empregadora e 11 % trabalhadorTax years 2025, 2026 · checked 15 Oct 2026
- AT: Despacho n.º 233-A/2026 — tabelas de retenção na fonte para 2026 (continente); Circulares n.º 1, 2 e 3/2026 (continente, Madeira, Açores)Tax year 2026 · checked 15 Oct 2026
Italy — IRPEF, tax wedge cut, INPS contributions and regional and municipal surtaxes
- D.P.R. 22 dicembre 1986, n. 917 (TUIR), artt. 11, 12 e 13 — NormattivaTax years 2025, 2026 · checked 15 Oct 2026
- Legge 30 dicembre 2024, n. 207 (Bilancio 2025), art. 1, commi 2–9: scaglioni, detrazione 1.955 €, somma esente e ulteriore detrazione — NormattivaTax years 2025, 2026 · checked 15 Oct 2026
- Decreto-legge 5 febbraio 2020, n. 3, art. 1: trattamento integrativo — NormattivaTax years 2025, 2026 · checked 15 Oct 2026
- Agenzia delle Entrate: Modello 730/2026, istruzioni (tabelle 3 e 6, rigo C14)Tax years 2025, 2026 · checked 15 Oct 2026
- INPS, Circolare n. 26 del 30 gennaio 2025: massimale e prima fascia di retribuzione pensionabile 2025Tax year 2025 · checked 15 Oct 2026
- INPS, Circolare n. 13 del 28 gennaio 2013: aliquota IVS del Fondo pensioni lavoratori dipendenti 33%, di cui 9,19% a carico del lavoratoreTax years 2025, 2026 · checked 15 Oct 2026
- D.Lgs. 14 settembre 2015, n. 148, art. 23: contributo per la cassa integrazione straordinaria 0,90%, di cui 0,30% a carico del lavoratore — NormattivaTax years 2025, 2026 · checked 15 Oct 2026
- Legge 29 maggio 1982, n. 297, art. 3: aumento dei contributi a carico del datore (0,30 + 0,20%) detratto dalla quota annua di TFR — NormattivaTax years 2025, 2026 · checked 15 Oct 2026
- MEF, Dipartimento delle Finanze: addizionale regionale all'IRPEF, aliquote e agevolazioni per regione e annoTax years 2025, 2026 · checked 15 Oct 2026
- MEF, Dipartimento delle Finanze: addizionale comunale all'IRPEF, aliquote ed esenzioni per comuneTax years 2025, 2026 · checked 15 Oct 2026
- D.Lgs. 28 settembre 1998, n. 360, art. 1 (addizionale comunale) e D.Lgs. 15 dicembre 1997, n. 446, art. 50 (addizionale regionale): dovute solo se è dovuta l'IRPEF nettaTax years 2025, 2026 · checked 15 Oct 2026
- Legge 30 dicembre 2025, n. 199 (Bilancio 2026), art. 1, comma 3: aliquota del secondo scaglione al 33% — NormattivaTax year 2026 · checked 15 Oct 2026
- INPS, Circolare n. 6 del 30 gennaio 2026: massimale e prima fascia di retribuzione pensionabile 2026Tax year 2026 · checked 15 Oct 2026
San Marino — IGR income tax, SMaC deduction and tax credit, ISS and FONDISS contributions
- Legge 16 dicembre 2013 n.166, Imposta Generale sui Redditi (artt. 14, 16, 24 e Allegato C) — Consiglio Grande e GeneraleTax years 2025, 2026 · checked 15 Oct 2026
- Decreto Delegato 28 gennaio 2014 n.11: oneri deducibili e spese con la SMaC Card (in vigore fino al 2025) — Consiglio Grande e GeneraleTax year 2025 · checked 15 Oct 2026
- Legge 29 novembre 2022 n.157, Riforma del sistema previdenziale, art. 21 (aliquote Fondo pensioni e FONDISS 2023–2029) — Consiglio Grande e GeneraleTax years 2025, 2026 · checked 15 Oct 2026
- ISS, circolare prot. 1039/UC/2025: aliquote contributive 2025 (lavoratore subordinato 7,80%, di cui Fondo pensioni 6,90%)Tax year 2025 · checked 15 Oct 2026
- Legge 12 novembre 2025 n.141, modifiche alla Legge n.166/2013 (art. 16, c. 8 bis; Allegato E, tabella n. 1; dal periodo d'imposta 2026) — Consiglio Grande e GeneraleTax year 2026 · checked 15 Oct 2026
- ISS, circolare prot. 2187/UC/2026: aliquote contributive 2026 (lavoratore subordinato 7,80%, di cui Fondo pensioni 6,90%; datore 17,60%)Tax year 2026 · checked 15 Oct 2026
- Portale PA, Calcolo ritenute IGR e detrazioni SMaC (Legge 141/2025): abbattimento del 7%, contributi dedotti (Fondo pensione 6,90%, FONDISS 2,50%, CIG-Disoccupazione/Ritenuta di solidarietà 0,50%) e tabella dell'Allegato ETax year 2026 · checked 15 Oct 2026
Poland — PIT advances, ZUS and health contributions
- Ustawa o podatku dochodowym od osób fizycznych, tekst jednolity Dz.U. 2025 poz. 163Tax year 2025 · checked 15 Oct 2026
- Ustawa o systemie ubezpieczeń społecznych, tekst jednolity Dz.U. 2026 poz. 199 (art. 16 i 22: stopy składek)Tax years 2025, 2026 · checked 15 Oct 2026
- Obwieszczenie MRPiPS z 10 grudnia 2024 r. (M.P. 2024 poz. 1051): roczna podstawa składek emerytalnej i rentowej w 2025 r. — 260 190 złTax year 2025 · checked 15 Oct 2026
- Ustawa o świadczeniach opieki zdrowotnej finansowanych ze środków publicznych, tekst jednolity Dz.U. 2025 poz. 1461 (art. 79: 9 %; art. 83: ograniczenie do zaliczki według zasad z 2021 r.)Tax years 2025, 2026 · checked 15 Oct 2026
- Rozporządzenie Rady Ministrów z 12 września 2024 r. (Dz.U. 2024 poz. 1362): minimalne wynagrodzenie w 2025 r. — 4666 złTax year 2025 · checked 15 Oct 2026
- ZUS: wysokość składek na ubezpieczenia społeczne (stopa wypadkowa 1,67 % dla płatników zgłaszających do 9 ubezpieczonych)Tax years 2025, 2026 · checked 15 Oct 2026
- ZUS: Składki przedsiębiorców w 2026 roku (Fundusz Pracy i Fundusz Solidarnościowy 2,45 %, FGŚP 0,10 %)Tax years 2025, 2026 · checked 15 Oct 2026
- Ustawa o podatku dochodowym od osób fizycznych, tekst jednolity Dz.U. 2026 poz. 592 (art. 21 ust. 1 pkt 148, art. 22, 27, 31b, 32)Tax year 2026 · checked 15 Oct 2026
- Obwieszczenie MRPiPS z 19 listopada 2025 r. (M.P. 2025 poz. 1206): roczna podstawa składek emerytalnej i rentowej w 2026 r. — 282 600 złTax year 2026 · checked 15 Oct 2026
- Rozporządzenie Rady Ministrów z 11 września 2025 r. (Dz.U. 2025 poz. 1242): minimalne wynagrodzenie w 2026 r. — 4806 złTax year 2026 · checked 15 Oct 2026
Czechia — income tax advances, social and health insurance
- Zákon č. 586/1992 Sb., o daních z příjmů (§ 6, § 16, § 35ba, § 35c, § 35d, § 38h) — e-SbírkaTax years 2025, 2026 · checked 15 Oct 2026
- Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení (§ 7: sazby 24,8 % a 7,1 %; § 15a: maximální vyměřovací základ) — e-SbírkaTax years 2025, 2026 · checked 15 Oct 2026
- Zákon č. 592/1992 Sb., o pojistném na veřejné zdravotní pojištění (13,5 %, zaměstnanec jedna třetina) — e-SbírkaTax years 2025, 2026 · checked 15 Oct 2026
- VZP ČR: Vyměřovací základ a výpočet pojistného (13,5 % zaokrouhlené na celé koruny nahoru, zaměstnanec 1/3)Tax years 2025, 2026 · checked 15 Oct 2026
- ČSSZ: Sazby pojistného (zaměstnavatel 24,8 %, zaměstnanec 7,1 % – 6,5 % důchodové a 0,6 % nemocenské)Tax years 2025, 2026 · checked 15 Oct 2026
- MPSV: Sociální pojištění v roce 2025 (maximální vyměřovací základ 2 234 736 Kč)Tax year 2025 · checked 15 Oct 2026
- Nařízení vlády č. 282/2024 Sb. (průměrná mzda pro rok 2025: 46 557 Kč) — e-SbírkaTax year 2025 · checked 15 Oct 2026
- Nařízení vlády č. 285/2024 Sb. (minimální mzda 2025: 20 800 Kč) — e-SbírkaTax year 2025 · checked 15 Oct 2026
- MPSV: Sociální pojištění v roce 2026 (maximální vyměřovací základ 2 350 416 Kč)Tax year 2026 · checked 15 Oct 2026
- Nařízení vlády č. 365/2025 Sb. (průměrná mzda pro rok 2026: 48 967 Kč) — e-SbírkaTax year 2026 · checked 15 Oct 2026
- MPSV: Minimální mzda (od 1. ledna 2026 22 400 Kč, sdělení č. 356/2025 Sb.)Tax year 2026 · checked 15 Oct 2026
Slovakia — income tax advances, social and health insurance
- Zákon č. 595/2003 Z. z. o dani z príjmov, znenie k 1. 1. 2025 (§ 4, § 11, § 33, § 35, § 47) — Slov-LexTax year 2025 · checked 15 Oct 2026
- Zákon č. 461/2003 Z. z. o sociálnom poistení (§ 130–137: sadzby poistného) — Slov-LexTax years 2025, 2026 · checked 15 Oct 2026
- Zákon č. 580/2004 Z. z. o zdravotnom poistení, znenie k 1. 1. 2025 (§ 12: zamestnanec 4 %, zamestnávateľ 11 %) — Slov-LexTax year 2025 · checked 15 Oct 2026
- Zákon č. 595/2003 Z. z. o dani z príjmov, znenie k 1. 1. 2026 (sadzby 19, 25, 30 a 35 %) — Slov-LexTax year 2026 · checked 15 Oct 2026
- Finančná správa: Sadzba dane z príjmov fyzickej osoby za rok 2026Tax year 2026 · checked 15 Oct 2026
- Finančná správa: Nezdaniteľná časť základu dane na daňovníka za rok 2026 (5 966,73 eura)Tax year 2026 · checked 15 Oct 2026
- Sociálna poisťovňa: Nové vymeriavacie základy od 1. januára 2026 (maximálny vymeriavací základ 16 764 eur)Tax year 2026 · checked 15 Oct 2026
- Zákon č. 580/2004 Z. z. o zdravotnom poistení, znenie k 1. 1. 2026 (§ 12: zamestnanec 5 %, zamestnávateľ 11 %) — Slov-LexTax year 2026 · checked 15 Oct 2026
Hungary — SZJA income tax, TB contribution, family allowance and szocho
- NAV: Fizetendő járulékok 2026. január 1-jétől (társadalombiztosítási járulék 18,5 %, szociális hozzájárulási adó 13 %)Tax years 2025, 2026 · checked 15 Oct 2026
- NAV információs füzet: Szja adóalap-kedvezmények (2025. 09. 16.) – 25 év alattiak havi 656 785 forint, családi kedvezmény júliustól másfélszeresTax year 2025 · checked 15 Oct 2026
- NAV: Családi kedvezmény (havi összegek kedvezményezett eltartottanként)Tax years 2025, 2026 · checked 15 Oct 2026
- NAV információs füzet: A szociális hozzájárulási adó (2026. 01. 16.) – mértéke 13 százalékTax years 2025, 2026 · checked 15 Oct 2026
- 394/2024. (XII. 12.) Korm. rendelet a kötelező legkisebb munkabér (minimálbér) és a garantált bérminimum megállapításáról – 2025: 290 800 és 348 800 forintTax year 2025 · checked 15 Oct 2026
- NAV információs füzet: Szja adóalap-kedvezmények (2026. 03. 19.) – családi kedvezmény, 25 és 30 év alatti, négy, három és két gyermeket nevelő anyák, első házasokTax year 2026 · checked 15 Oct 2026
- NAV: 25 év alatti fiatalok kedvezménye (2026-ban havonta legfeljebb 715 765 forint)Tax year 2026 · checked 15 Oct 2026
- 426/2025. (XII. 23.) Korm. rendelet a kötelező legkisebb munkabér (minimálbér) és a garantált bérminimum megállapításáról – 2026: 322 800 és 373 200 forintTax year 2026 · checked 15 Oct 2026
Switzerland — withholding tax tariffs of all 26 cantons, AHV/IV/EO, ALV, NBU and BVG
- ESTV: Quellensteuertarife für den Import in Lohnbuchhaltungssysteme (alle 26 Kantone, tar2025txt.zip und tar2026txt.zip)Tax years 2025, 2026 · checked 15 Oct 2026
- ESTV: Aufbau und Recordformate der Quellensteuer-Tarife ab 2025 (Löhne)Tax years 2025, 2026 · checked 15 Oct 2026
- ESTV: Grundlagen für die Berechnung der Quellensteuertarife 2025 (AHV/IV/EO 5,30 %, ALV 1,10 % bis CHF 148'200, NBUV 1,00 %)Tax year 2025 · checked 15 Oct 2026
- ESTV, Kreisschreiben Nr. 45 «Quellenbesteuerung des Erwerbseinkommens von Arbeitnehmern» (Monats- und Jahresmodell, 13. Monatslohn), Ausgabe des Kantons Appenzell I.Rh.Tax years 2025, 2026 · checked 15 Oct 2026
- ESTV / Arbeitsgruppe Quellensteuer: FAQ zum Kreisschreiben Nr. 45 (Tarifstufe abrunden, Quellensteuer kaufmännisch runden), Ausgabe des Kantons SolothurnTax years 2025, 2026 · checked 15 Oct 2026
- BSV: Wichtige Masszahlen im Bereich der beruflichen Vorsorge 2025 und 2026 (Eintrittsschwelle, Koordinationsabzug, koordinierter Lohn)Tax years 2025, 2026 · checked 15 Oct 2026
- Bundesgesetz über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge (BVG), Art. 7, 8 und 16 — FedlexTax years 2025, 2026 · checked 15 Oct 2026
- ESTV: Grundlagen für die Berechnung der Quellensteuertarife 2026 (AHV/IV/EO 5,30 %, ALV 1,10 % bis CHF 148'200, NBUV 1,00 %)Tax year 2026 · checked 15 Oct 2026
- Kantonales Steueramt Zürich: Quellensteuertarife 2026 A, B, C und H (lesbare Tabellen, Prüfung der Tarifdaten)Tax year 2026 · checked 15 Oct 2026
Liechtenstein — AHV/IV/FAK, ALV, accident insurance, BPVG and the state and municipal income tax
- Liechtensteinische AHV-IV-FAK-Anstalten, Merkblatt 1.1 Beiträge (gültig ab 1. Januar 2025): Arbeitnehmer 4,70 %, ALV je 0,5 % bis CHF 126’000Tax year 2025 · checked 15 Oct 2026
- Steuergesetz (SteG), LGBl. 2010 Nr. 340, Art. 16 (Abzüge), 19 (Tarif, Fassung LGBl. 2024 Nr. 483 ab Steuerjahr 2025) und 75 (Gemeindezuschlag) — gesetze.liTax years 2025, 2026 · checked 15 Oct 2026
- Gesetz über die betriebliche Personalvorsorge (BPVG), LGBl. 1988 Nr. 12, Art. 4, 6 und 7 — gesetze.liTax years 2025, 2026 · checked 15 Oct 2026
- Liechtensteinische AHV-IV-FAK-Anstalten: Rentenhöhe der AHV (Altersrente monatlich mindestens CHF 1’225, höchstens CHF 2’450)Tax years 2025, 2026 · checked 15 Oct 2026
- Unfallversicherungsgesetz (UVersG), LGBl. 1990 Nr. 46, Art. 79: NBU-Prämien zu Lasten der Versicherten — gesetze.liTax years 2025, 2026 · checked 15 Oct 2026
- Unfallversicherungsverordnung (UVersV), Art. 28 Abs. 1: Höchstbetrag des versicherten Verdienstes CHF 148’200 (LGBl. 2016 Nr. 211) — gesetze.liTax years 2025, 2026 · checked 15 Oct 2026
- Liechtensteinische AHV-IV-FAK-Anstalten, Merkblatt 1.1 Beiträge (gültig ab 1. Januar 2026): Arbeitnehmer 4,90 % mit 0,20 % FAK, ALV je 0,5 % bis CHF 126’000Tax year 2026 · checked 15 Oct 2026
Denmark — AM contribution, municipal and church tax, state tax and deductions; employer contributions
- Skatteministeriet: Satser og beløbsgrænser i personskatteloven 2024 og 2025 (arkiveret 15.08.2025)Tax year 2025 · checked 16 Oct 2026
- Skatteministeriet: Satser og beløbsgrænser i ligningsloven 2024 og 2025 (arkiveret 14.05.2025)Tax year 2025 · checked 16 Oct 2026
- Skatte- og Vækstministeriet: Satser i arbejdsmarkedsbidragsloven (8,0 pct.)Tax years 2025, 2026 · checked 16 Oct 2026
- Skatte- og Vækstministeriet: Kommuneskatteprocenter (kommuneskattesatser_2025.xlsx og kommuneskattesatser_2026.xlsx)Tax years 2025, 2026 · checked 16 Oct 2026
- virk.dk: Gældende ATP-satser 2025 (arkiveret 15.03.2025)Tax year 2025 · checked 16 Oct 2026
- virk.dk: Satser for Samlet Betaling 2017–2026 (AUB, Barsel.dk, finansieringsbidrag, Lønmodtagernes Feriemidler; pr. fuldtidsmedarbejder pr. kvartal)Tax years 2025, 2026 · checked 16 Oct 2026
- virk.dk: Barsel.dk, privat arbejdsgiver fuldt omfattet — 2.200 kr. pr. år (550 kr. pr. kvartal) pr. fuldtidsansat i 2026; lov nr. 1625 af 16.12.2025 og lov nr. 1457 af 10.12.2024Tax years 2025, 2026 · checked 16 Oct 2026
- Bekendtgørelse nr. 1665 af 12.12.2023 om beregning af finansieringsbidrag (private moms- eller lønsumsregistrerede arbejdsgivere; fast kronebeløb pr. fuldtidsansat, beregnet pr. kvartal ud fra ATP)Tax years 2025, 2026 · checked 16 Oct 2026
- virk.dk: AES-satser 2026 pr. fuldtidsansat efter branchegruppe (AES-bidrag og arbejdsskadeafgift, 284–10.892 kr.) — ikke medregnetTax years 2025, 2026 · checked 16 Oct 2026
- Skatteministeriet: Skatteberegningseksempel for en ugift skatteyder i 2023 (prøve af beregningsmetoden)Tax years 2025, 2026 · checked 16 Oct 2026
- Skatte- og Vækstministeriet: Satser og beløbsgrænser i personskatteloven 2026 og 2027 (bundskat, mellemskat, topskat, toptopskat, personfradrag, skatteloft)Tax year 2026 · checked 16 Oct 2026
- Lov om ændring af personskatteloven m.fl. (L 138, vedtaget 2024): mellemskat, topskat, toptopskat og skatteloft 44,57 pct. fra 2026Tax year 2026 · checked 16 Oct 2026
- Skatte- og Vækstministeriet: Satser og beløbsgrænser i ligningsloven 2026 og 2027 (beskæftigelsesfradrag, jobfradrag, ekstra pensionsfradrag)Tax year 2026 · checked 16 Oct 2026
- borger.dk: ATP-satser for 2026 i privat virksomhed (99 kr. lønmodtager, 198 kr. arbejdsgiver pr. måned)Tax year 2026 · checked 16 Oct 2026
- virk.dk: Arbejdsgivernes Uddannelsesbidrag (AUB) — 2.821 kr. pr. fuldtidsansat i 2026 (AUB 596,75 + VEU 108,50 kr. pr. kvartal); fradrag for den første og hver 50. medarbejderTax year 2026 · checked 16 Oct 2026
Sweden — Skatteverket tax tables, municipal tax rates, state tax, general pension fee and tax credits
- Skatteverket: Belopp och procentsatser för inkomstår 2025Tax year 2025 · checked 16 Oct 2026
- Skatteverket: Skatteuträkningsbroschyren, inkomståret 2025 (SKV 425, utgåva 32) — jobbskatteavdrag 2025Tax year 2025 · checked 16 Oct 2026
- Skatteverket: Skattetabeller (allmänna tabeller för månadslön, tabell 29–42) och kommunala skattesatser 2025 och 2026; öppna data (rowstore)Tax years 2025, 2026 · checked 16 Oct 2026
- Skatteverket: Teknisk beskrivning för skattetabeller 2026 (SKV 433, utgåva 36) med exempelsamlingTax year 2026 · checked 16 Oct 2026
- Skatteverket: Bilaga 3, exempel till SKV 433 2026 (tabell 34, kolumn 1)Tax year 2026 · checked 16 Oct 2026
- Skatteverket: Belopp och procentsatser för inkomstår 2026Tax year 2026 · checked 16 Oct 2026
Norway — Skatteetaten withholding routine and tables, bracket tax, social security contribution, deductions and employer contributions
- Skatteetaten: Satser 2025 — trinnskatt, personfradrag, minstefradrag, trygdeavgift, alminnelig inntekt, arbeidsgiveravgiftTax year 2025 · checked 16 Oct 2026
- Skatteetaten: Trekkrutine for beregning av forskuddstrekk 2025 (åpen kildekode)Tax years 2025, 2026 · checked 16 Oct 2026
- Skatteetaten: Trekktabeller i tekstformat 2025 (alle tabeller og perioder)Tax year 2025 · checked 16 Oct 2026
- Lov om obligatorisk tjenestepensjon (LOV-2005-12-21-124) § 4: innskudd minst 2 prosent av lønn opp til 12 G; sist endret ved LOV-2021-12-22-164 fra 01.01.2022Tax years 2025, 2026 · checked 16 Oct 2026
- Folketrygdloven § 23-2: arbeidsgiveravgift også av arbeidsgivers tilskott til pensjonsordningerTax years 2025, 2026 · checked 16 Oct 2026
- Nav: Grunnbeløpet i folketrygden (130 160 kr fra 1. mai 2025, 136 549 kr fra 1. mai 2026)Tax years 2025, 2026 · checked 16 Oct 2026
- Skatteetaten: Satser 2026 — trinnskatt, personfradrag, minstefradrag, trygdeavgift, alminnelig inntekt, arbeidsgiveravgiftTax year 2026 · checked 16 Oct 2026
- Skatteetaten: Trekktabeller i tekstformat 2026 (alle tabeller og perioder)Tax year 2026 · checked 16 Oct 2026
Finland — Tax Administration withholding decisions, state income tax scale, municipal and parish tax rates, health and employee contributions
- Verohallinto: päätös ennakonpidätysprosenttien laskentaperusteista palkkatuloa varten vuodelle 2025 (VH/3668/00.01.00/2024)Tax year 2025 · checked 16 Oct 2026
- Laki vuoden 2025 tuloveroasteikosta (701/2024)Tax year 2025 · checked 16 Oct 2026
- Verohallinto: kuntien ja seurakuntien tuloveroprosentit vuonna 2025 (VH/6816/00.01.00/2024)Tax year 2025 · checked 16 Oct 2026
- Verohallinto: Sosiaalivakuutusmaksut 2026 ja 2025 (työnantajan sairausvakuutusmaksu 1,91 % / 1,87 %, TyEL työnantajan osuus keskimäärin 17,10 % / 17,38 %, työttömyysvakuutusmaksu 0,31 % / 0,20 %)Tax years 2025, 2026 · checked 16 Oct 2026
- Sosiaali- ja terveysministeriö: Työttömyysvakuutusmaksut alenevat vuonna 2025 (työnantaja 0,20 % palkkasummaan 2 455 500 euroa, ylittävältä osalta 0,80 %)Tax year 2025 · checked 16 Oct 2026
- Tilastokeskus: kuntaluokitus 1.1.2026 (kuntakoodit, suomen- ja ruotsinkieliset nimet)Tax years 2025, 2026 · checked 16 Oct 2026
- Veronmaksajain Keskusliitto: Palkansaajan veroprosentit 2025 ja 2026 (vertailuaineisto testeissä)Tax years 2025, 2026 · checked 16 Oct 2026
- Verohallinto: päätös ennakonpidätysprosenttien laskentaperusteista palkkatuloa varten vuodelle 2026 (VH/5046/00.01.00/2025)Tax year 2026 · checked 16 Oct 2026
- Verohallinto: valtion tuloveroasteikko 2026 (Ansiotulot)Tax year 2026 · checked 16 Oct 2026
- Verohallinto: kuntien ja seurakuntien tuloveroprosentit vuonna 2026 (VH/6585/00.01.00/2025)Tax year 2026 · checked 16 Oct 2026
- Eläketurvakeskus: Lakisääteiset sosiaalivakuutusmaksut Suomessa 2026 (TyEL työnantajan osuus keskimäärin 17,10 %, työttömyysvakuutusmaksu 0,31 % / 1,23 %, sairausvakuutusmaksu 1,91 %)Tax year 2026 · checked 16 Oct 2026
- Verohallinto: Työnantajan sairausvakuutusmaksu (VH/7272/00.01.00/2025) – 1,91 % vuonna 2026; ei alle 16-vuotiaan eikä 68 vuotta täyttäneen palkastaTax year 2026 · checked 16 Oct 2026
- Veronmaksajain Keskusliitto: Työttömyysvakuutusmaksut 2026–2015 (palkkasumman raja 2 509 500 euroa vuonna 2026)Tax year 2026 · checked 16 Oct 2026
Iceland — Skatturinn withholding brackets, personal allowance and social security tax; municipal tax rates; VIRK rehabilitation fund levy
- Skatturinn: Staðgreiðsla 2025 — hlutföll og fjárhæðirTax year 2025 · checked 16 Oct 2026
- Skatturinn: Skattþrep í staðgreiðslu 2025Tax year 2025 · checked 16 Oct 2026
- Samband íslenskra sveitarfélaga: Útsvarsprósentur sveitarfélaga (2025 og 2026)Tax years 2025, 2026 · checked 16 Oct 2026
- Lög nr. 60/2012 um atvinnutengda starfsendurhæfingu, 5. gr. (0,13% af stofni til iðgjalds) og ákvæði til bráðabirgða III (0,10% vegna ársins 2026, sbr. l. 99/2025, 29. gr.; áður 2023, sbr. l. 129/2022)Tax years 2025, 2026 · checked 16 Oct 2026
- Lífeyrissjóður verzlunarmanna: Tryggingafræðileg athugun í árslok 2025 — iðgjald í VIRK 0,10% af stofni til iðgjaldsTax years 2025, 2026 · checked 16 Oct 2026
- Skatturinn: Staðgreiðsla 2026 — hlutföll og fjárhæðirTax year 2026 · checked 16 Oct 2026
- Skatturinn: Skattþrep í staðgreiðslu 2026Tax year 2026 · checked 16 Oct 2026
- Skatturinn: Helstu tölur og prósentur 2026Tax year 2026 · checked 16 Oct 2026
Romania — Fiscal Code (ANAF consolidated text), emergency ordinances on the minimum-wage tax-free amount, minimum wage decisions
- Codul fiscal (Legea nr. 227/2015), text actualizat ANAF: art. 77 deducerea personală, art. 78 impozitul pe salarii, art. 138, 156 cotele CAS și CASS, art. 220^3 CAMTax years 2025, 2026 · checked 16 Oct 2026
- HG nr. 1.506/2024 (Monitorul Oficial nr. 1185/28.11.2024): salariul de bază minim brut pe țară 4.050 lei de la 1 ianuarie 2025Tax years 2025, 2026 · checked 16 Oct 2026
- OUG nr. 156/2024: suma de 300 lei neimpozabilă pentru salariul minim în 2025 (venit brut până la 4.300 lei)Tax year 2025 · checked 16 Oct 2026
- OUG nr. 89/2025, art. III: 300 lei (ianuarie–iunie 2026, venit brut până la 4.300 lei) și 200 lei (iulie–decembrie 2026, până la 4.600 lei), excluși din baza impozitului, CAS, CASS și CAMTax year 2026 · checked 16 Oct 2026
Bulgaria — National Revenue Agency contribution table, State Social Insurance Budget Acts 2025 and 2026, NSSI notice on the insurable income ceiling
- НАП: Таблица за 2026 г. с размерите на осигурителните вноски за фондовете на ДОО и разпределение между осигуряващ и осигурено лице (Приложение 1 към становище ВК-30-10237/12.08.2026)Tax years 2025, 2026 · checked 21 Oct 2026
- НАП: здравноосигурителна вноска 8% в съотношение 60:40 (2026)Tax years 2025, 2026 · checked 21 Oct 2026
- Закон за бюджета на държавното обществено осигуряване за 2025 г. (ДВ, бр. 25 от 25.03.2025 г.; текст, МТСП): чл. 9 – максимален осигурителен доход 3 750 лв. до 31 март и 4 130 лв. от 1 април 2025 г.; чл. 15, ал. 1 – за 2025 г. не се внасят вноски за фонд „Гарантирани вземания на работниците и служителите“Tax year 2025 · checked 21 Oct 2026
- НОИ: от 1 август 2026 г. максимален месечен осигурителен доход 2 300 евро (до 31 юли 2 111,64 евро); ЗБДОО за 2026 г., ДВ бр. 68 от 28.07.2026 г.Tax year 2026 · checked 16 Oct 2026
- Закон за бюджета на държавното обществено осигуряване за 2026 г. (ДВ, бр. 68 от 28.07.2026 г.; текст, МТСП): чл. 15, ал. 1 – за 2026 г. не се внасят вноски за фонд „Гарантирани вземания на работниците и служителите“Tax year 2026 · checked 16 Oct 2026
Greece — Income Tax Code codification and 2026 scale (Ministry of National Economy and Finance), e-EFKA circulars on contribution rates and ceiling
- Υπουργείο Εθνικής Οικονομίας και Οικονομικών: Διοικητική Κωδικοποίηση του Κώδικα Φορολογίας Εισοδήματος (ν. 4172/2013), άρθρα 15, 16 και 60 (ΑΔΑ: Ρ95ΦΗ-59Γ)Tax years 2025, 2026 · checked 16 Oct 2026
- e-ΕΦΚΑ, Εγκύκλιος 38/2024: μείωση εισφορών κλάδου υγειονομικής περίθαλψης από 01.01.2025 και ποσοστά Κ.Π.Κ. (101 ΙΚΑ-ΤΕΑΜ: 13,37% ασφαλισμένου, 21,79% εργοδότη)Tax years 2025, 2026 · checked 16 Oct 2026
- e-ΕΦΚΑ, Εγκύκλιος 4/2026: ανώτατο όριο ασφαλιστέων αποδοχών 7.761,94 € τον μήνα από 01.01.2026 (αύξηση 2,5%)Tax years 2025, 2026 · checked 16 Oct 2026
- Υπουργείο Εθνικής Οικονομίας και Οικονομικών: ΔΕΘ 2025 – νέα κλίμακα φόρου εισοδήματος από το φορολογικό έτος 2026 (πίνακες 1, 4 και 5), νομοθετήθηκε με τον ν. 5246/2025 (ΦΕΚ Α' 198/11.11.2025)Tax year 2026 · checked 16 Oct 2026
Cyprus — Income Tax, General Healthcare System and Social Insurance laws with the contributions regulations and basic insurable earnings decrees (CyLaw consolidated texts)
- Ο περί Φορολογίας του Εισοδήματος Νόμος 118(I)/2002, ενοποιημένο κείμενο (CyLaw): Δεύτερο Παράρτημα (κλίμακα από το 2026), άρθρα 9 και 14Β όπως τροποποιήθηκαν με τον Ν. 244(I)/2025Tax years 2025, 2026 · checked 16 Oct 2026
- Ο περί Γενικού Συστήματος Υγείας Νόμος 89(I)/2001, άρθρο 19: εισφορές 2,65% μισθωτού και 2,90% εργοδότη, έως €180.000 τον χρόνοTax years 2025, 2026 · checked 16 Oct 2026
- Ο περί Κοινωνικών Ασφαλίσεων Νόμος 59(I)/2010, άρθρα 5 και 20Tax years 2025, 2026 · checked 16 Oct 2026
- Κ.Δ.Π. 289/2010, οι περί Κοινωνικών Ασφαλίσεων (Εισφορές) Κανονισμοί, Κανονισμός 8: ανώτατο όριο ασφαλιστέων αποδοχώνTax years 2025, 2026 · checked 16 Oct 2026
- Κ.Δ.Π. 172/2024, οι περί Κοινωνικών Ασφαλίσεων (Λογαριασμοί του Ταμείου) (Τροποποιητικοί) Κανονισμοί του 2024Tax years 2025, 2026 · checked 16 Oct 2026
- Κ.Δ.Π. 392/2024: βασικές ασφαλιστέες αποδοχές €213,54 την εβδομάδαTax year 2025 · checked 16 Oct 2026
- Κ.Δ.Π. 378/2025: βασικές ασφαλιστέες αποδοχές €220,76 την εβδομάδαTax year 2026 · checked 16 Oct 2026
Slovenia — FURS income tax scales and reliefs for 2025 and 2026, salary withholding guide, contribution rates, compulsory health contribution and minimum wage
- FURS: Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2025 (Pravilnik, Uradni list RS, št. 108/24) – letna in mesečna lestvica, splošna olajšava, olajšave za otroke in do 29. letaTax year 2025 · checked 16 Oct 2026
- FURS: Pripomoček za izračun splošne olajšave v letu 2025 pri izračunu akontacije dohodnine od mesečnega dohodka iz delovnega razmerjaTax year 2025 · checked 16 Oct 2026
- FURS: Dohodek iz delovnega razmerja (opis) – 5.2.1 najnižja osnova za prispevke (četrti odstavek 144. člena ZPIZ-2), 5.4 stopnje prispevkov po ZPSV in ZDOsk-1, 5.5 obvezni zdravstveni prispevekTax years 2025, 2026 · checked 16 Oct 2026
- FURS: Obvezni zdravstveni prispevek – OZP (48. člen ZZVZZ): 35,00 € do februarja 2025, 37,17 € od marca 2025 (Ur. l. RS 12/2025), 39,36 € od marca 2026 (Ur. l. RS 16/2026)Tax years 2025, 2026 · checked 16 Oct 2026
- FURS: Prispevki za socialno varnost samozaposlenih, januar in marec 2025 – povprečna letna plača 2023 (2.220,95 €) in 2024 (2.394,92 €), 60 %Tax year 2025 · checked 16 Oct 2026
- GOV.SI: Minimalna plača – 1.277,72 € (2025) in 1.481,88 € (2026) brutoTax years 2025, 2026 · checked 16 Oct 2026
- FURS: Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (Pravilnik, Uradni list RS, št. 104/25) – letna in mesečna lestvica, splošna olajšava, olajšave za otroke in do 29. letaTax year 2026 · checked 16 Oct 2026
- FURS: Pripomoček za izračun splošne olajšave v letu 2026 pri izračunu akontacije dohodnine od mesečnega dohodka iz delovnega razmerjaTax year 2026 · checked 16 Oct 2026
- FURS: Prispevki za socialno varnost samozaposlenih, marec 2026 – povprečna letna plača 2025 (2.536,03 €), 60 % = 1.521,62 €Tax year 2026 · checked 16 Oct 2026
Croatia — Porezna uprava personal allowance, municipal income tax rates and contribution brochure; Narodne novine acts on income tax, contributions, contribution bases and minimum wage
- Porezna uprava: Osobni odbitak ili neoporezivi dio plaće – osnovni osobni odbitak 600,00 eura, koeficijenti za uzdržavane članove i djecuTax years 2025, 2026 · checked 16 Oct 2026
- Porezna uprava: Porezne stope godišnjeg poreza na dohodak – tablice stopa po gradovima i općinama za 2025. (stanje 1. ožujka 2025.) i 2026. godinu, usporedba 2024./2025.Tax years 2025, 2026 · checked 16 Oct 2026
- Porezna uprava: Porez na dohodak – niža stopa do 60.000,00 eura godišnje odnosno 5.000,00 eura mjesečnoTax years 2025, 2026 · checked 16 Oct 2026
- Zakon o izmjenama i dopunama Zakona o porezu na dohodak, NN 152/2024: osobni odbitak 600,00 eura, 60.000,00 / 5.000,00 eura, granice stopaTax years 2025, 2026 · checked 16 Oct 2026
- Zakon o izmjenama i dopunama Zakona o porezu na dohodak, NN 121/2019, članak 13. (članak 46. stavak 2.: umanjenje poreza mladima do 25 i od 26 do 30 godina; NN 114/2023: po nižoj stopi)Tax years 2025, 2026 · checked 16 Oct 2026
- Zakon o doprinosima, NN 84/2008 (osnovni tekst): stope doprinosa za mirovinsko osiguranje, najviša mjesečna osnovica samo za mirovinsko osiguranjeTax years 2025, 2026 · checked 16 Oct 2026
- Zakon o izmjenama i dopunama Zakona o doprinosima, NN 106/2018: doprinos za zdravstveno osiguranje 16,5 %Tax years 2025, 2026 · checked 16 Oct 2026
- Zakon o izmjenama i dopunama Zakona o doprinosima, NN 114/2023: umanjenje mjesečne osnovice za mirovinsko osiguranje (300,00 eura do 700,00 eura plaće; 0,5 × (1.300,00 − plaća))Tax years 2025, 2026 · checked 16 Oct 2026
- Porezna uprava: Brošura – umanjenje mjesečne osnovice za obračun doprinosa za MO I. stup, s primjerima obračuna plaćeTax years 2025, 2026 · checked 16 Oct 2026
- Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2025. godinu, NN 137/2024: prosječna plaća 1.798,00 eura, najviša mjesečna osnovica 10.788,00 euraTax year 2025 · checked 16 Oct 2026
- Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu, NN 150/2025: prosječna plaća 1.993,00 eura, najviša mjesečna osnovica 11.958,00 euraTax year 2026 · checked 16 Oct 2026
- Uredba o visini minimalne plaće za 2026. godinu, NN 132/2025: 1.050,00 eura brutoTax year 2026 · checked 16 Oct 2026
Serbia — Personal Income Tax Act and Social Insurance Contributions Act (consolidated texts, Pravno-informacioni sistem), lowest and highest contribution bases for 2025 and 2026
- Zakon o porezu na dohodak građana, prečišćen tekst (Pravno-informacioni sistem RS): član 15a (neoporezivi iznos zarade), član 16 (stopa 10%), prelazne odredbe zakona Sl. glasnik RS 94/2024, 109/2025 i 80/2026Tax years 2025, 2026 · checked 16 Oct 2026
- Zakon o doprinosima za obavezno socijalno osiguranje, prečišćen tekst (Pravno-informacioni sistem RS): član 37 i 42 (najniža i najviša mesečna osnovica), član 44 (stope doprinosa)Tax years 2025, 2026 · checked 16 Oct 2026
- Iznos najniže mesečne osnovice doprinosa za obavezno socijalno osiguranje, Sl. glasnik RS 99/2024: 45.950 dinaraTax year 2025 · checked 16 Oct 2026
- Iznos najviše mesečne osnovice doprinosa za obavezno socijalno osiguranje, Sl. glasnik RS 99/2024: 656.425 dinaraTax year 2025 · checked 16 Oct 2026
- Iznos najniže mesečne osnovice doprinosa za obavezno socijalno osiguranje za 2026. godinu, Sl. glasnik RS 112/2025: 51.297 dinaraTax year 2026 · checked 16 Oct 2026
- Iznos najviše mesečne osnovice doprinosa za obavezno socijalno osiguranje za 2026. godinu, Sl. glasnik RS 112/2025: 732.820 dinaraTax year 2026 · checked 16 Oct 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)
- FBiH: Zakon o doprinosima, prečišćeni tekst (Sl. novine FBiH 35/98 … 33/25), Porezna uprava FBiH: član 10 – stope doprinosaTax years 2025, 2026 · checked 16 Oct 2026
- FBiH: Zakon o izmjenama i dopunama Zakona o doprinosima (Sl. novine FBiH 33/25): doprinosi na teret poslodavca 2,5% PIO i 2% zdravstvo od 1. jula 2025.Tax years 2025, 2026 · checked 16 Oct 2026
- FBiH: Zakon o porezu na dohodak (Sl. novine FBiH 10/08 … 65/13), Porezna uprava FBiH: član 9 (stopa 10%) i član 24 (lični odbitak 3.600 KM godišnje)Tax years 2025, 2026 · checked 16 Oct 2026
- FBiH: Pravilnik o primjeni Zakona o porezu na dohodak, prečišćeni tekst (… 09/26 i 12/26): član 21 – mjesečni lični odbici 300, 150, 210, 270 i 90 KMTax years 2025, 2026 · checked 16 Oct 2026
- Republika Srpska: Zakon o doprinosima (Sl. glasnik RS 114/17), Poreska uprava RS: član 22 – stope doprinosaTax years 2025, 2026 · checked 16 Oct 2026
- Republika Srpska: Zakon o izmjenama Zakona o doprinosima (Sl. glasnik RS 112/19): osiguranje od nezaposlenosti 0,6%Tax years 2025, 2026 · checked 16 Oct 2026
- Republika Srpska: Zakon o izmjenama i dopunama Zakona o doprinosima (Sl. glasnik RS 119/21): zdravstveno osiguranje 10,2% od 1. januara 2022.Tax years 2025, 2026 · checked 16 Oct 2026
- Republika Srpska: Zakon o izmjenama i dopunama Zakona o porezu na dohodak (Sl. glasnik RS 119/21): stopa 8%, osnovica bruto lična primanja, lični odbitak 12.000 KM godišnjeTax years 2025, 2026 · checked 16 Oct 2026
- Republika Srpska: Zakon o izmjenama Zakona o porezu na dohodak (Sl. glasnik RS 49/21): lični odbitak za izdržavanog člana 1.800 KM godišnjeTax years 2025, 2026 · checked 16 Oct 2026
- Brčko distrikt BiH: Zakon o porezu na dohodak (Sl. glasnik BD 60/10 … 05/25), Skupština Brčko distrikta – član 10 (stopa 10%), član 12 (doprinosi iz plate kao rashod), član 25 (lični odbitak); nezvanični prečišćeni tekstTax years 2025, 2026 · checked 16 Oct 2026
- Brčko distrikt BiH: Zakon o izmjenama i dopuni Zakona o porezu na dohodak (Sl. glasnik BD 21/22): osnovni lični odbitak 14.400 KM godišnje, 1.200 KM mjesečno, od 1. augusta 2022.Tax years 2025, 2026 · checked 16 Oct 2026
- Fond zdravstvenog osiguranja Brčko distrikta BiH: Odluka o osnovici i stopi doprinosa za zdravstveno osiguranje (Sl. glasnik BD 37/09) – član 5: 12% na bruto platuTax years 2025, 2026 · checked 16 Oct 2026
- Brčko distrikt BiH: Zakon o zapošljavanju i pravima za vrijeme nezaposlenosti (Sl. glasnik BD 1/23), Skupština Brčko distrikta – član 51 (stopu doprinosa utvrđuje Zavod uz saglasnost Vlade)Tax years 2025, 2026 · checked 16 Oct 2026
- Brčko distrikt BiH: Odluka o utvrđivanju obveznika, osnovici i stopi doprinosa za obavezno osiguranje za slučaj nezaposlenosti (Sl. glasnik BD 7/24), član 5: 1,5% na bruto platu; tekst iz zbirke propisa Fineks, jer Službeni glasnik i stranica Zavoda nisu dostupniTax years 2025, 2026 · checked 16 Oct 2026
- Direkcija za finansije Brčko distrikta BiH: Uputstvo o načinu obračuna bruto plata (2010) – doprinosi za PIO obračunavaju se u skladu sa zakonima entiteta čijem fondu radnik pripada (arhivska kopija)Tax years 2025, 2026 · checked 16 Oct 2026
- Republika Srpska: Zakon o izmjenama i dopunama Zakona o porezu na dohodak i Zakon o izmjeni i dopunama Zakona o doprinosima (Sl. glasnik RS 114/25) – bez promjene stopa za 2026.Tax year 2026 · checked 16 Oct 2026
Montenegro — Personal Income Tax Act, contributions acts and payroll instructions, highest annual base, Labour Fund and Chamber of Commerce decisions (Službeni list Crne Gore)
- Zakon o izmjenama i dopunama Zakona o porezu na dohodak fizičkih lica, Sl. list CG 146/2021: član 10 – stopa 9% na oporezivi dohodak od 700,01 € do 1.000 € i 15% preko 1.000,01 €Tax years 2025, 2026 · checked 16 Oct 2026
- Uputstvo o izmjenama Uputstva o načinu obračunavanja i plaćanja poreza i doprinosa iz i na lična primanja po osnovu zaposlenja, Sl. list CG 3/2022: mjesečna akontacija 0 € + 9% i 27 € + 15%Tax years 2025, 2026 · checked 16 Oct 2026
- Uputstvo o izmjenama Uputstva o načinu obračunavanja i plaćanja poreza i doprinosa iz i na lična primanja po osnovu zaposlenja, Sl. list CG 103/2024: PIO 10% na teret zaposlenog i 0% na teret poslodavcaTax years 2025, 2026 · checked 16 Oct 2026
- Zakon o izmjenama Zakona o doprinosima za obavezno socijalno osiguranje, Sl. list CG 94/2024: PIO na teret poslodavca 0% i na teret osiguranika 10%, od 1. oktobra 2024.Tax years 2025, 2026 · checked 16 Oct 2026
- Zakon o izmjenama i dopuni Zakona o doprinosima za obavezno socijalno osiguranje, Sl. list CG 145/2021: brisan doprinos za zdravstveno osiguranje od 1. januara 2022.Tax years 2025, 2026 · checked 16 Oct 2026
- Zakon o doprinosima za obavezno socijalno osiguranje, Sl. list CG 13/2007: član 18 – osiguranje od nezaposlenosti 0,5% na teret poslodavca i 0,5% na teret osiguranikaTax years 2025, 2026 · checked 16 Oct 2026
- Zakon o izmjenama i dopunama Zakona o doprinosima za obavezno socijalno osiguranje, Sl. list CG 152/2022: najviša godišnja osnovica samo za PIO, povraćaj po zahtjevuTax years 2025, 2026 · checked 16 Oct 2026
- Pravilnik o usklađivanju iznosa najviše godišnje osnovice za plaćanje doprinosa za 2025. godinu, Sl. list CG 134/2025: 75.453,00 €Tax year 2025 · checked 16 Oct 2026
- Zakon o Fondu rada, Sl. list CG 80/2020: doprinos 0,20% na teret poslodavca na osnovicu doprinosa za osiguranje od nezaposlenostiTax years 2025, 2026 · checked 16 Oct 2026
- Odluka o visini, načinu i rokovima plaćanja članskog doprinosa za Privrednu komoru Crne Gore za 2025. godinu, Sl. list CG 119/2024: 0,27% bruto zaradaTax year 2025 · checked 16 Oct 2026
- Odluka o visini, načinu i rokovima plaćanja članskog doprinosa za Privrednu komoru Crne Gore za 2026. godinu, Sl. list CG 151/2025: 0,27% bruto zaradaTax year 2026 · checked 16 Oct 2026
Montenegro — municipal surtax decisions (Službeni list Crne Gore – opštinski propisi)
- Odluka o prirezu porezu na dohodak fizičkih lica – Andrijevica (Sl. list CG – opštinski propisi 16/2020): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Bar (Sl. list CG – opštinski propisi 44/2019): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Berane (Sl. list CG – opštinski propisi 49/2019): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Budva (Sl. list CG – opštinski propisi 5/2020): 10%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Cetinje (Sl. list CG – opštinski propisi 27/2019): 15%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Danilovgrad (Sl. list CG – opštinski propisi 8/2020): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Gusinje (Sl. list CG – opštinski propisi 3/2020): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Kolašin (Sl. list CG – opštinski propisi 35/2020): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Kotor (Sl. list CG – opštinski propisi 45/2022): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Mojkovac (Sl. list CG – opštinski propisi 2/2020): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Nikšić (Sl. list CG – opštinski propisi 53/2017): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Petnjica (Sl. list CG – opštinski propisi 48/2019): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Plav (Sl. list CG – opštinski propisi 9/2021): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Pljevlja (Sl. list CG – opštinski propisi 20/2020): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Plužine (Sl. list CG – opštinski propisi 44/2020): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Podgorica (Sl. list CG – opštinski propisi 31/2019): 15%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Rožaje (Sl. list CG – opštinski propisi 55/2019): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Šavnik (Sl. list CG – opštinski propisi 14/2021): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Tuzi (Sl. list CG – opštinski propisi 46/2019): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Ulcinj (Sl. list CG – opštinski propisi 48/2018): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Zeta (Sl. list CG – opštinski propisi 17/2023): 13%Tax years 2025, 2026 · checked 16 Oct 2026
- Odluka o prirezu porezu na dohodak fizičkih lica – Žabljak (Sl. list CG – opštinski propisi 16/2018): 13%Tax years 2025, 2026 · checked 16 Oct 2026
North Macedonia — Public Revenue Office notices on rates, tax reduction and contribution bases; consolidated Contributions Act
- УЈП: Општи даночни стапки – данок на личен доход од работа 10%Tax years 2025, 2026 · checked 16 Oct 2026
- УЈП: Даночно намалување (лично ослободување) по години – 2026: 131.184 / 10.932 денари, објава 23-6493/1 од 17.12.2025Tax years 2025, 2026 · checked 16 Oct 2026
- УЈП: Пресметка на плата за 2025 година – стапки на придонеси и даночно намалување 10.270 денари месечно (31.12.2024)Tax year 2025 · checked 16 Oct 2026
- УЈП: Бруто плата 2025 – најниска и највисока основица: 31.577 и 1.010.464 денари (просечна плата 63.154)Tax year 2025 · checked 16 Oct 2026
- Закон за придонеси од задолжително социјално осигурување, пречистен текст до Сл. весник 148/2026 (УЈП): член 15–16 (основици) и член 25 (стапки од јули 2026)Tax years 2025, 2026 · checked 16 Oct 2026
- УЈП: Пресметка на плата за 2026 година – стапки на придонеси и даночно намалување 10.932 денари месечно (31.12.2025)Tax year 2026 · checked 16 Oct 2026
- УЈП: Бруто плата 2026 – најниска и највисока основица: 34.570 и 1.106.256 денари (просечна плата 69.141)Tax year 2026 · checked 16 Oct 2026
- УЈП: Стапуваат на сила измените во Законот за придонеси (Сл. весник 148/2026) – стапки од јули до декември 2026Tax year 2026 · checked 16 Oct 2026
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
- Ligji nr. 29/2023 “Për tatimin mbi të ardhurat”, i përditësuar deri te ligji nr. 81/2025 (DPT): neni 22 (zbritjet), neni 23 (deklarata e statusit personal), neni 24 (13% dhe 23%)Tax years 2025, 2026 · checked 16 Oct 2026
- Udhëzimi i përgjithshëm nr. 26, datë 8.9.2023 “Për tatimin mbi të ardhurat”, i përditësuar deri te udhëzimi nr. 9/2026 (DPT): shembujt e listëpagesës mujoreTax years 2025, 2026 · checked 16 Oct 2026
- VKM nr. 77, datë 28.1.2015 “Për kontributet e detyrueshme dhe përfitimet nga sistemi i sigurimeve shoqërore dhe sigurimi i kujdesit shëndetësor”, i përditësuar (DPT): pika 3, 15% + 9,5% dhe 1,7% + 1,7%Tax years 2025, 2026 · checked 16 Oct 2026
- Ligji nr. 7703, datë 11.5.1993 “Për sigurimet shoqërore në Republikën e Shqipërisë”, i përditësuar (ISSH): neni 10, paga maksimale indeksohet me pagën minimaleTax years 2025, 2026 · checked 16 Oct 2026
- VKM nr. 113, datë 1.3.2023 “Për përcaktimin e pagës minimale në shkallë vendi”: 40 000 lekë (kopje e arkivuar e DPT-së)Tax year 2025 · checked 16 Oct 2026
- Administrata Tatimore: Nga 1 janari 2026, rritet paga minimale dhe maksimale – 50 000 lekë dhe 186 416 lekë (176 416 lekë deri më 31.12.2025)Tax years 2025, 2026 · checked 16 Oct 2026
- VKM nr. 776, datë 19.12.2025 “Për përcaktimin e pagës minimale në shkallë vendi”: 50 000 lekë nga 1 janari 2026Tax year 2026 · checked 16 Oct 2026
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
- ATK: Njoftim për tatimpagues – Ndryshohen shkallët e tatimit për të ardhurat personale (Ligji Nr. 08/L-142, neni 5; në fuqi nga 23 gushti 2024): 0% deri 250 €, 8% deri 450 €, 10% mbi 450 € në muajTax years 2025, 2026 · checked 16 Oct 2026
- Ligji Nr. 05/L-028 për tatimin në të ardhurat personale (Gazeta Zyrtare Nr. 22, 14.8.2015): neni 38, mbajtja në burim nga punëdhënësi kryesor dhe 10% nga punëdhënësi tjetërTax years 2025, 2026 · checked 16 Oct 2026
- Udhëzim Administrativ Nr. 01/2016 për zbatimin e Ligjit Nr. 05/L-028: neni 37, kontributi pensional 5% + 5% dhe zbritja e kontributit të të punësuaritTax years 2025, 2026 · checked 16 Oct 2026
- Trusti i Kursimeve Pensionale të Kosovës: Pagesa e kontributeve – 5% nga i punësuari dhe 5% nga punëdhënësi, së paku 10% e pagës brutoTax years 2025, 2026 · checked 16 Oct 2026
Estonia — Income Tax Act (basic exemption, withholding), Tax and Customs Board rates, social tax base and TSD return examples
- Riigi Teataja: tulumaksuseadus, redaktsioon 01.01.2025 – § 4 lg 1 (22%), § 23 (maksuvaba tulu 7848 eurot ja vähenemise valem), § 42 lg 1, 5 ja 6 (kinnipidamisel 654 – 654 / 900 × (väljamakse – 1200), töötuskindlustusmakse ja kogumispensioni makse mahaarvamine)Tax year 2025 · checked 16 Oct 2026
- Maksu- ja Tolliamet: 2025. aasta maksumuudatused – tulumaks 22%, maksuvaba tulu kuni 654 eurot kuus, töötuskindlustusmakse 1,6% ja 0,8%, kogumispensioni makse 2%, 4% või 6%, sotsiaalmaksu kuumäär 820 eurotTax year 2025 · checked 16 Oct 2026
- Maksu- ja Tolliamet: Maksuvaba tulu arvestamine – avaldus tööandjale, 700 eurot kuus, 2025. aasta valem 7848 – 7848 ÷ 10 800 × (tulu – 14 400)Tax years 2025, 2026 · checked 16 Oct 2026
- Estonian Tax and Customs Board: Income tax and basic exemption – national minimum wage rates (886 euros from 01.01.2025, 946 euros from 01.04.2026)Tax years 2025, 2026 · checked 16 Oct 2026
- Riigi Teataja: tulumaksuseadus, redaktsioon 01.01.2026 – § 23 lg 1 (maksuvaba tulu 8400 eurot), § 42 lg 1 (kuus kuni 1/12)Tax year 2026 · checked 16 Oct 2026
- Maksu- ja Tolliamet: Maksumuudatused 2026. aastal – tulumaks 22%, maksuvaba tulu 700 eurot kuus sõltumata sissetulekust, sotsiaalmaksu kuumäär 886 eurot (292,38 eurot), töötuskindlustusmakse 1,6% ja 0,8%Tax year 2026 · checked 16 Oct 2026
- Maksu- ja Tolliamet: Deklaratsiooni TSD esitamine – lisa 1 osa 1a täitmise näited (töötasu 2100 eurot; töötasu alla sotsiaalmaksu kuumäära)Tax year 2026 · checked 16 Oct 2026
Latvia — Personal Income Tax and State Social Insurance laws, State Revenue Service guidance (non-taxable minimum, solidarity tax) and the minimum wage
- Likumi.lv: likums “Par iedzīvotāju ienākuma nodokli” – 12. pants un pārejas noteikumu 197. punkts (neapliekamais minimums 510 / 550 euro mēnesī), 13. panta 1.2 daļa (250 euro par apgādībā esošu personu), 15. pants (25,5 % un 33 %)Tax years 2025, 2026 · checked 16 Oct 2026
- Likumi.lv: likums “Par valsts sociālo apdrošināšanu” – 14. panta piektā daļa (maksimālais apmērs 105 300 euro), 18. pants (34,09 %: 23,59 % darba devējs, 10,50 % darba ņēmējs), 20.4 pants (minimālais objekts ceturksnī), 21.2 pants (solidaritātes nodoklis)Tax years 2025, 2026 · checked 16 Oct 2026
- VID: Informatīvais materiāls “Izmaiņas iedzīvotāju ienākuma nodoklī no 2025. gada” (12.12.2024) – 25,5 % un 33 %, papildu likme 3 % virs 200 000 euro, neapliekamais minimums 510 / 550 / 570 euroTax years 2025, 2026 · checked 16 Oct 2026
- VID Nodokļu pārvalde: “Algas nodokļa piemērošana un pārskatu iesniegšana” (13.03.2025) – piemērs: darba alga 750 euro, VSAOI 255,68, IIN 41,12Tax year 2025 · checked 16 Oct 2026
- VID: Solidaritātes nodoklis – 105 300 euro gadā (2025–2027), likme 25 %, pārmaksas atmaksa (34,09 % – 25 %)Tax years 2025, 2026 · checked 16 Oct 2026
- Finanšu ministrija: Izmaiņas nodokļu un finanšu jomā 2026. gadā – neapliekamais minimums 550 euro, minimālā alga no 740 līdz 780 euroTax years 2025, 2026 · checked 16 Oct 2026
- VID: Neapliekamais minimums – 550 euro mēnesī 2026. gadā, 570 euro no 2027. gadaTax year 2026 · checked 16 Oct 2026
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)
- e-seimas: Gyventojų pajamų mokesčio įstatymas Nr. IX-1007 (suvestinės redakcijos 2025 ir 2026 m.) – 6 straipsnis (20 / 25 / 32 proc.), 20 straipsnis (NPD ir MNPD formulės), 23 straipsnio 7 dalisTax years 2025, 2026 · checked 16 Oct 2026
- e-seimas: Valstybės socialinių fondų biudžetų 2025 metų rodiklių patvirtinimo įstatymas Nr. XV-46 – 3 straipsnis (įmokų tarifai), 4 straipsnis (VDU 2 108,88 euro)Tax year 2025 · checked 16 Oct 2026
- e-seimas: Valstybinio socialinio draudimo įstatymas Nr. I-1336 – 10 straipsnio 7 dalis (įmokos nuo MMA skirtumo) ir 9 dalis (60 VDU riba)Tax years 2025, 2026 · checked 16 Oct 2026
- e-seimas: Sveikatos draudimo įstatymas Nr. I-1343 – 17 straipsnio 2 dalis (6,98 proc. PSD įmokos)Tax years 2025, 2026 · checked 16 Oct 2026
- e-seimas: Garantijų darbuotojams jų darbdaviui tapus nemokiam ir ilgalaikio darbo išmokų įstatymas Nr. XII-2604 – Garantinio fondo ir Ilgalaikio darbo išmokų fondo įmokos po 0,16 proc.Tax years 2025, 2026 · checked 16 Oct 2026
- e-seimas: Pensijų kaupimo įstatymas Nr. IX-1691 – 8 straipsnis (pensijų įmoka 3 proc.)Tax years 2025, 2026 · checked 16 Oct 2026
- e-seimas: Vyriausybės nutarimas Nr. 709 „Dėl 2025 metais taikomo minimaliojo darbo užmokesčio“ – 1 038 euraiTax year 2025 · checked 16 Oct 2026
- e-seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymo projektas Nr. XVP-861(2), priimtas kaip įstatymas Nr. XV-632 – 3 straipsnis (įmokų tarifai), 4 straipsnis (VDU 2 312,15 euro)Tax year 2026 · checked 16 Oct 2026
- e-seimas: Vyriausybės nutarimas Nr. 700 „Dėl 2026 metais taikomo minimaliojo darbo užmokesčio“ – 1 153 euraiTax year 2026 · checked 16 Oct 2026
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
- Верховна Рада України: Податковий кодекс України № 2755-VI – пункт 164.6, статті 167, 169 (податкова соціальна пільга: 50% прожиткового мінімуму, 100% / 150% / 200%, граничний дохід × 1,4), пункт 170.14-1 (спеціалісти резидента Дія Сіті), пункт 16-1 підрозділу 10 розділу XX (військовий збір 5%)Tax years 2025, 2026 · checked 16 Oct 2026
- Верховна Рада України: Закон «Про збір та облік єдиного внеску на загальнообов’язкове державне соціальне страхування» № 2464-VI – стаття 1 пункт 4, стаття 8 частини 5 і 14-1 (22%, донарахування до мінімальної зарплати, Дія Сіті)Tax years 2025, 2026 · checked 16 Oct 2026
- Верховна Рада України: Закон № 4015-IX від 10.10.2024 – ставка військового збору 5% з 1 грудня 2024 рокуTax years 2025, 2026 · checked 16 Oct 2026
- Верховна Рада України: Закон «Про Державний бюджет України на 2025 рік» № 4059-IX – статті 7 (прожитковий мінімум для працездатних осіб 3028 грн), 8 (мінімальна заробітна плата 8000 грн), 39 (максимальна база ЄСВ – 20 мінімальних зарплат)Tax year 2025 · checked 16 Oct 2026
- ДПС України, Загальнодоступний інформаційно-довідковий ресурс: Розмір податкової соціальної пільги (2025: 1514 / 2271 / 3028 грн, граничний дохід 4240 грн; 2026: 1664 / 2496 / 3328 грн, 4660 грн)Tax years 2025, 2026 · checked 16 Oct 2026
- ДПС України: Ставки податку на доходи фізичних осіб – 18%, 5% для спеціалістів резидента Дія Сіті в межах 240 тис. євро на рікTax years 2025, 2026 · checked 16 Oct 2026
- Національний банк України: офіційний курс гривні до євро на 01.01.2025 – 43,6855Tax year 2025 · checked 16 Oct 2026
- Верховна Рада України: Закон «Про Державний бюджет України на 2026 рік» № 4695-IX – статті 7 (прожитковий мінімум для працездатних осіб 3328 грн), 8 (мінімальна заробітна плата 8647 грн), 32 (максимальна база ЄСВ – 20 мінімальних зарплат)Tax year 2026 · checked 16 Oct 2026
- ГУ ДПС у Львівській області: Податкова соціальна пільга: граничний дохід та розмір ПСП у 2026 році (1664 грн, 2496 грн, 3328 грн; 4660 грн, на дітей – помножити на кількість дітей)Tax year 2026 · checked 16 Oct 2026
- Національний банк України: офіційний курс гривні до євро на 01.01.2026 – 49,7947Tax year 2026 · checked 16 Oct 2026
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
- Gelir İdaresi Başkanlığı: Gelir Vergisi Tarifesi 2025 (ücret gelirlerinde 158.000 / 330.000 / 1.200.000 / 4.300.000 TL dilimleri, %15–%40)Tax year 2025 · checked 16 Oct 2026
- Gelir İdaresi Başkanlığı: Ücret Geliri Elde Edenler İçin Vergi Rehberi 2026 – asgari ücret istisnası (GVK md. 23/18), kümülatif matrah, istisnanın asgari ücretin ilgili ayda hesaplanan vergisiyle sınırıTax years 2025, 2026 · checked 16 Oct 2026
- Gelir İdaresi Başkanlığı: Asgari Ücretten Yapılan Kesintiler (2025: 26.005,50 TL brüt, 22.104,67 TL net; 2026: 33.030,00 TL brüt, 28.075,50 TL net; damga vergisi oranı %0,759)Tax years 2025, 2026 · checked 16 Oct 2026
- Gelir İdaresi Başkanlığı: 488 sayılı Damga Vergisi Kanunu (2) sayılı tablo, IV-34 – ücretlerde istisna aylık brüt asgari ücrete isabet eden kısım için uygulanırTax years 2025, 2026 · checked 16 Oct 2026
- Mevzuat Bilgi Sistemi: 5510 sayılı Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu – md. 81 (prim oranları, (ı) bendi Hazine indirimi), md. 82 (prime esas kazanç alt ve üst sınırı), geçici md. 108 (imalat sektöründe beş puan)Tax years 2025, 2026 · checked 16 Oct 2026
- Resmî Gazete 15.01.2025, sayı 32783: 7538 sayılı Kanun – md. 10 (Hazine indirimi dört puan), md. 17 (geçici 108: imalatta beş puan), md. 23 (yayımını izleyen ay başı: 1/2/2025)Tax year 2025 · checked 16 Oct 2026
- Çalışma ve Sosyal Güvenlik Bakanlığı: Asgari Ücretin Net Hesabı ve İşverene Maliyeti 2025 (SGK işveren payı %20,75; 5 puan indirimle %15,75)Tax year 2025 · checked 16 Oct 2026
- Resmî Gazete 27.12.2024, sayı 32765: Asgari Ücret Tespit Komisyonu KararıTax year 2025 · checked 16 Oct 2026
- Gelir İdaresi Başkanlığı: Gelir Vergisi Tarifesi 2026 (193 sayılı Kanun md. 103; ücret gelirlerinde 190.000 / 400.000 / 1.500.000 / 5.300.000 TL dilimleri, %15–%40)Tax year 2026 · checked 16 Oct 2026
- Resmî Gazete 19.12.2025, sayı 33112: 7566 sayılı Kanun – md. 23 (MYÖ %21, işveren %12; Hazine indirimi iki puan), md. 24 (üst sınır 9 kat), md. 27 (geçici 108), md. 38 (1/1/2026 yürürlük)Tax year 2026 · checked 16 Oct 2026
- Çalışma ve Sosyal Güvenlik Bakanlığı: Asgari Ücretin Net Hesabı ve İşverene Maliyeti 01.01.2026–31.12.2026 (imalat 5 puan, diğer sektörler 2 puan, indirimsiz: %16,75 / %19,75 / %21,75)Tax year 2026 · checked 16 Oct 2026
- Resmî Gazete 26.12.2025, sayı 33119: Asgari Ücret Tespit Komisyonu Kararı (günlük brüt 1.101,00 TL)Tax year 2026 · checked 16 Oct 2026
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
- Casa Națională de Asigurări Sociale (date.gov.md): Tarifele contribuțiilor de asigurări sociale de stat obligatorii pentru anul 2025Tax year 2025 · checked 16 Oct 2026
- Serviciul Fiscal de Stat (date.gov.md): Date informative privind scutirile la impozitul pe venit, anul 2025Tax year 2025 · checked 16 Oct 2026
- Guvernul Republicii Moldova: Raportul privind executarea FAOAM pe anul 2025 (Legea nr. 304/2024; prima procentuală 9%)Tax year 2025 · checked 16 Oct 2026
- Guvernul Republicii Moldova: Hotărârea privind stabilirea cuantumului salariului minim pe țară pentru anul 2026 (6 300 lei lunar; 2025: 5 500 lei) și nota informativăTax years 2025, 2026 · checked 16 Oct 2026
- Ministerul Finanțelor: proiect de modificare a HG nr. 697/2014 și 693/2018 – deducerea din venitul brut a primelor de asigurare obligatorie de asistență medicală (art. 36 alin. (6) din Codul fiscal)Tax years 2025, 2026 · checked 16 Oct 2026
- Casa Națională de Asigurări Sociale (date.gov.md): Tarifele contribuțiilor de asigurări sociale de stat obligatorii pentru anul 2026 – 24% sectorul privat, 29% instituțiile bugetareTax year 2026 · checked 16 Oct 2026
- Serviciul Fiscal de Stat (date.gov.md): Date informative privind scutirile la impozitul pe venit, anul 2026 – scutirea personală 29 700 lei (venit anual impozabil sub 360 000 lei), majorată 34 620, persoana întreținută 9 900, majoră 21 780Tax year 2026 · checked 16 Oct 2026
- Ministerul Finanțelor: Circulara nr. 06/2-07-30 privind elaborarea proiectelor bugetelor pe 2026–2028 – cota impozitului pe venit 12%, prima de asigurare medicală obligatorie 9%Tax year 2026 · checked 16 Oct 2026
- Guvernul Republicii Moldova: Nota informativă la proiectul Legii fondurilor asigurării obligatorii de asistență medicală pe anul 2026 (art. 4 alin. (1): prima în formă de contribuție procentuală la salariu 9,0%, achitată de angajați; Legea nr. 321/2025)Tax year 2026 · checked 16 Oct 2026
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
| Asset | By | License | Used for |
|---|---|---|---|
| us-atlas (state boundaries) | Mike Bostock; boundaries from the U.S. Census Bureau Cartographic Boundary Files | ISC (package) · public domain (Census data) | US state map shapes |
| world-atlas (country boundaries) | Mike Bostock; boundaries from Natural Earth | ISC (package) · public domain (Natural Earth) | Europe map shapes |
| d3-geo, topojson-client | Mike Bostock and contributors | ISC | Map projection at build time |
| flag-icons | Panayiotis Lipiridis and contributors | MIT | Country flags |
| Lucide icons | Lucide contributors | ISC | Interface icons |
| Inter | Rasmus Andersson | SIL Open Font License 1.1 | Typeface |
| Astro | The Astro Technology Company and contributors | MIT | Static site generation |