Methodology and sources

A tax calculator is only useful if it is right. This page lists where every number comes from, what the calculator assumes, and how it is checked.

How the numbers are checked

Every rate, band, credit and threshold is copied from the tax authority or the government's budget documents, linked below.
The calculation engine has automated tests built from worked examples published by those sources. A change that breaks an official example cannot be published.
Each tax year is stored separately, so last year's and next year's rules can be compared side by side.
When a budget is announced, the new rules are added as a separate year and labelled until they take effect.

Ireland

What is calculated

Income tax on salary less pension contributions that qualify for relief, at the standard and higher rates, minus tax credits. Credits cannot reduce tax below zero.
USC on gross salary in bands. Pension contributions do not reduce USC.
Class A employee PRSI on gross weekly pay, including the PRSI credit for weekly pay just above the threshold, and rate changes during the year.
My Future Fund (pension auto-enrolment), when selected: your contribution is a percentage of gross pay up to the earnings cap and is taken from pay after tax. Your employer's contribution and the State top-up are shown as money going into your pension, not as take-home pay.
Employer cost is gross salary plus employer PRSI at the lower or higher rate depending on weekly pay, plus the employer's My Future Fund contribution when it applies.

Assumptions

A PAYE employee paid the same amount through the whole calendar year.
Tax resident in Ireland for the whole year, with all tax credits allocated by Revenue (not on emergency tax).
Aged 65 or over: the Age Tax Credit, the €18,000 (single) or €36,000 (married) exemption limit with marginal relief, reduced USC from age 70 on income of €60,000 or less, and no employee PRSI from age 70 or once you receive the State Pension (Contributory). The higher exemption limits for dependent children are not included.
"Married, one income" means jointly assessed with a spouse or civil partner who has no income.
The Rent Tax Credit assumes your yearly rent is at least five times the credit, so the full credit applies.
The Home Carer Tax Credit assumes the home carer spouse has no income of their own.
Pension contributions are a percentage of gross salary. Income tax relief is limited by age and the €115,000 earnings cap. There is no USC or PRSI relief.
Class A PRSI. Benefits in kind and other income are not included.
My Future Fund (auto-enrolment) contributions are included only when you select them. They are a percentage of gross pay, taken from pay after tax, with no tax relief, and they stop for the rest of the year once your pay for the year passes €80,000. If you also enter a company pension, auto-enrolment is not applied, because a job with pension contributions through payroll is exempt.
For My Future Fund we assume you are enrolled for the whole year and paid monthly. New employees can take up to 13 weeks to be enrolled, and contributions are not backdated.
When the PRSI rate changes on 1 October, annual PRSI is nine months at the old rate and three months at the new rate, the same method the Department of Finance uses.
Figures are rounded to the nearest cent in tables and to the nearest euro in headlines.

Pension relief limits

Contributions get income tax relief up to a percentage of earnings that depends on age, on earnings up to €115,000: under 30 15%, 30 to 39 20%, 40 to 49 25%, 50 to 54 30%, 55 to 59 35%, 60 or over 40%.

Rates used

Item	2026	2027 (Budget 2027)
Income tax rates	20% / 40%	20% / 40%
Standard rate band, single	€44,000	€46,500
Standard rate band, single parent	€48,000	€50,500
Standard rate band, married one income	€53,000	€55,500
Personal tax credit (single / married)	€2,000 / €4,000	€2,125 / €4,250
Employee (PAYE) tax credit	€2,000	€2,125
Single Person Child Carer credit	€1,900	€1,900
Rent tax credit (single / married)	€1,000 / €2,000	€1,150 / €2,300
USC band 1	First €12,012 at 0.50%	First €12,012 at 0.50%
USC band 2	€12,012 to €28,700 at 2%	€12,012 to €30,300 at 2%
USC band 3	€28,700 to €70,044 at 3%	€30,300 to €70,044 at 3%
USC band 4	Above €70,044 at 8%	Above €70,044 at 8%
USC exemption threshold	€13,000	€13,000
Employee PRSI (Class A)	4.20% from 2026-01-01, 4.35% from 2026-10-01	4.35% from 2027-01-01, 4.50% from 2027-10-01
PRSI weekly threshold	€352	€352
My Future Fund (you / employer / State)	1.50% / 1.50% / 0.50%	1.50% / 1.50% / 0.50%
My Future Fund earnings cap	€80,000	€80,000
National minimum wage	€14.15 an hour	€14.94 an hour

Sources for 2026

My Future Fund earnings cap: we follow the Department of Social Protection's payroll method, where the pay period in which your pay for the year passes €80,000 counts in full and contributions stop after it. The Act's wording only excludes the pay above €80,000, which would give a slightly lower figure for people earning more than €80,000.

Sources for 2027 (Budget 2027)

Announced in Budget 2027 on 6 October 2026. The changes still need to be passed into law by the Finance Bill and the Social Welfare Bill.
Employer PRSI rates from 1 October 2027 (9.30% and 11.55%) follow the published PRSI roadmap; the official 2027 PRSI guide has not been published yet.
The 3% USC band still ends at €70,044. The first version of the Budget 2027 document showed €70,444; the corrected version of 12 October 2026 confirms €70,044.
My Future Fund rates stay at 1.5% for you, 1.5% for your employer and 0.5% from the State for pay dates in 2026 to 2028. Budget 2027 made no change.
Budget 2027 did not change the Age Tax Credit (€245 single, €490 married) or the €18,000 and €36,000 exemption limits for people aged 65 or over, so the 2026 amounts are used. The employer Class J PRSI rate for 2027 has not been published; 0.85% is used.

Portugal

What is calculated

Social security: 11% of all pay for the employee, 23.75% for the employer.
IRS: gross pay minus the specific deduction (8.54 × IAS, or social security if higher) and, for low incomes, the mínimo de existência deduction, taxed with the progressive brackets and their published deduction amounts, then reduced by personal deductions. The solidarity surcharge is added on high incomes.
Joint filing: the tax is worked out on half the couple's taxable income and doubled.
Special regimes: IRS Jovem, IFICI (NHR 2.0) and Regressar, as described in the assumptions below.

Tested against

The engine reproduces, to the cent, all nine household simulations the Government of Portugal published on 17 September 2026 for the 2026 IRS rate cut, covering single people and couples with two children from €1,000 to €8,000 a month.

Assumptions

An employee (Category A income) who is tax resident in mainland Portugal for the whole year. Madeira and the Azores have lower rates and are not included yet.
Gross pay is the yearly total, paid in 14 payments (12 monthly salaries plus holiday and Christmas pay) unless you choose 12.
The result is the final yearly IRS bill, as settled in your tax return. Monthly withholding (retenção na fonte) uses separate tables, so individual payslips can differ; the difference is refunded or paid when you file.
Personal deductions include only the general family expenses deduction, assumed at its maximum, and dependants. Health, education, housing and other expense-based deductions are not included, so your real bill may be lower.
Social security is 11% of all pay, including holiday and Christmas pay, with no ceiling. Meal allowance and other benefits are not included.
Married couples are assumed to file jointly. Joint tax is worked out on half the taxable income, rounded to the cent, and doubled.
IRS Jovem: the exempt part of your pay still counts when setting the rate on the rest. How the tax authority splits the specific deduction between the exempt and taxed parts is not officially documented; we apply it once to total pay.
IFICI: 20% on salary minus the specific deduction. We apply no personal deductions and no solidarity surcharge to IFICI income, in line with the tax authority's position on the old NHR regime; neither point has an official IFICI ruling yet.
Regressar: 50% of salary is excluded from IRS before the normal rules apply.

Rates used

Taxable income	2026: rate	2026 after cut: rate	2027 proposal: rate	Amount deducted (2026)
Up to €8,342	12.5%	12.2%	12.2%	€0.00
€8,342 to €12,587	15.7%	15.2%	15.2%	€266.94
€12,587 to €17,838	21.2%	20.7%	20.7%	€959.26
€17,838 to €23,089	24.1%	23.6%	23.6%	€1,476.45
€23,089 to €29,397	31.1%	30.6%	30.6%	€3,092.77
€29,397 to €43,090	34.9%	34.6%	34.6%	€4,209.94
€43,090 to €46,566	43.1%	43.1%	43.1%	€7,743.27
€46,566 to €86,634	44.6%	44.6%	44.6%	€8,441.48
Over €86,634	48%	48%	48%	€11,387.17

Brackets are for one taxpayer (half the joint income for married couples). Tax = taxable income × rate − amount deducted for that bracket. The 2027 proposal also raises every bracket limit by 3.88%.

Notes on the tax years

These are the rates set by the 2026 State Budget (Lei 73-A/2025), which are in force today.
Parliament approved a cut to the rates of the first six brackets for all 2026 income on 9 October 2026 (Proposta de Lei 108/XVII). It takes effect once the law and the government decree are published; the saving then reaches you through lower withholding late in the year or in your 2026 tax return.
The State Budget 2027 proposal (Proposta de Lei 110/XVII) was submitted on 8 October 2026. The final vote is scheduled for 24 November 2026, so these figures can still change.
The 2027 IAS (social support index) is set in December. Until then we keep the 2026 value of €537.13, which sets the specific deduction and the IRS Jovem cap.

Sources for Portugal

Netherlands

What is calculated

Income tax and national insurance in box 1, then the general tax credit and the labour tax credit (plus the combination credit for working parents if selected). Credits cannot take the tax below zero.
Holiday allowance: the yearly total is split into 12 monthly payments and the holiday allowance, which is worth what it adds to your net income.
30% ruling: the tax-free allowance, limited by the salary norm and the cap.
Freelancers (ZZP): entrepreneur deductions, the SME profit exemption, the high-income limit on those deductions, the tax credits and the income-related Zvw contribution.

Tested against

Applying the Belastingdienst's payroll rounding rules, the engine reproduces to the cent every row we checked of the official 2026 monthly wage tax table, from €999 to €11,002.50 a month. It also matches the 30% ruling examples in the Handboek Loonheffingen and the KVK worked example for a freelancer with €30,000 of profit.

Assumptions

An employee below State Pension (AOW) age who is tax resident in the Netherlands for the whole year, with only employment income.
Salaries are entered as a yearly total. You choose whether that total already includes the 8% holiday allowance (vakantiegeld); if not, we add it.
The result is the final yearly tax, as in your annual tax return. Monthly payslips use withholding tables and tax holiday pay at a special rate, but the yearly total is the same.
Employee pension contributions are entered as a percentage of gross pay and are deducted before tax. Real pension schemes often exclude a part of pay (the franchise), so check your payslip.
The 30% ruling: the tax-free allowance is 30% (27% from 2027 unless your ruling started by the end of 2023) of total pay including holiday allowance, capped at €78,600 (€73,710 in 2027), and reduced if needed so the taxable salary stays above the salary norm. The allowance is excluded from the income used for tax credits.
The combination credit (IACK) applies only if you tick it: a child under 12 living with you, and you are a single parent or the lower-earning partner.
Basic health insurance (about €157 a month in 2026) is paid by you directly to your insurer and is not deducted from salary, so it is shown as a note, not a deduction. Healthcare allowance (zorgtoeslag) is not included.
Freelancers (ZZP): profit means revenue minus business costs. The self-employed deduction needs at least 1,225 hours a year on the business; the starter's deduction is for the first years only. The 12.7% SME profit exemption applies after those deductions. The labour tax credit uses profit before the deductions, while the general tax credit and the Zvw contribution use the taxable profit after them. At high incomes these deductions save at most the second-bracket rate.
Tax credits are calculated with the published formulas without the tax authority's rounding to whole euros, so the result can differ by a few euros from your assessment.

Rates used

Item	2026	2027 (Tax Plan proposal)
Income tax and national insurance (box 1)	up to €38,883: 35.75%; €38,883 to €78,426: 37.56%; above €78,426: 49.50%	up to €39,247: 36.23%; €39,247 to €78,426: 38.16%; above €78,426: 49.50%
General tax credit	€3,115, reduced by 6.398% above €29,736	€3,154, reduced by 6.638% above €30,910
Labour tax credit (maximum)	€5,685, reduced by 6.51% above €45,592	€5,929, reduced by 6.51% above €47,834
Combination credit for working parents (maximum)	€3,032	€2,918
30% ruling	30% tax-free, salary norm €48,013 (€36,497 under 30 with a master's), maximum €78,600	27% tax-free, salary norm €51,899 (€39,450 under 30 with a master's), maximum €73,710
Self-employed deduction / starter's deduction	€1,200 / €2,123	€900 / €10
SME profit exemption	12.7%	12.7%
Zvw contribution, self-employed	4.85% up to €79,409	5.02% up to €82,547

Notes on the tax years

Belastingplan 2027 was presented on Prinsjesdag, 15 September 2026, as bill 37022. The Tweede Kamer vote is planned for 12 November 2026 and the Eerste Kamer is expected to vote in December, so these figures can still change.
The bill publishes the labour tax credit amounts (€1,182, €5,540 and €5,929) and its phase-out from €47,834, but not the income points between them. We derive those with the statutory formula in article 10.7 Wet IB 2001, which reproduces the 2026 table exactly.
The 2027 minimum wage is set in November. Until then the general tax credit phase-out start and the 2027 minimum wage use the figures in the bill and the July 2026 rate.
Self-employed: the €900 self-employed deduction for 2027 is already law. The bill proposes cutting the starter's deduction to €10 for 2027 and abolishing it from 2028. The 2027 Zvw contribution rate (5.02%) comes from the health budget and the maximum income (€82,547) is a CPB forecast; both are set by regulation later in the year.
The limit on tax relief for deductions at high incomes is 37.59% in the 2027 law text; the bill does not amend it even though it raises the second bracket rate, so we use 37.59%.
From 2027 the 30% ruling becomes 27% for everyone whose ruling started in 2024 or later (already law since the 2024 Tax Plan). The 2027 salary norms are published in December after indexation; we use the base norms in the payroll handbook (€51,899, or €39,450 for under-30s with a master's), so the final norms will be slightly higher. People whose ruling started by the end of 2023 keep 30%.

Sources for the Netherlands

Spain

What is calculated

Social security: employee contributions on pay up to the maximum base, plus the solidarity contribution above it.
IRPF: pay minus social security, the €2,000 general deduction and the reduction for low work incomes, then the state scale and the regional scale, each minus the tax on the personal and family minimum. The deduction for low salaries, the Ceuta and Melilla deduction and Extremadura's automatic deduction are applied.
Beckham Law: 24% up to €600,000 and 47% above it on gross employment income.

Tested against

The engine reproduces the AEAT's worked examples for the state and Aragón regional tax, the reduction for low work incomes and the deduction for low salaries (Manual práctico de Renta 2025), and the AEAT form 151 example for the Beckham Law. Every regional scale is checked for consistent brackets.

Assumptions

An employee who is tax resident in Spain, in one of the 15 common-regime regions or in Ceuta and Melilla. The Basque Country and Navarre have their own tax systems and are not included.
Gross pay is the yearly total; with 14 payments the two extra payments are part of it. Yearly tax and social security do not change with the number of payments.
The result is the final yearly IRPF from the tax return. Monthly withholding uses one national formula that ignores regional scales, so payslips can differ; the difference is refunded or paid when you file.
Social security is the employee rate for a permanent contract (6.50%) or a temporary one (6.55%) on pay up to the maximum base of €61,214.40 a year, plus the solidarity contribution above it, assuming pay is spread evenly over the year.
Work income: social security and the general €2,000 deduction for other expenses are deducted, then the reduction for low work incomes. Union fees, mobility and disability increases are not included.
Personal and family minimums use the state amounts for the state part and each region's own amounts for the regional part. In an individual return the children's minimum is shared 50/50 with the other parent; in a single-parent or married joint return it counts in full.
Regional deductions that depend on expenses (rent, childcare, and so on) are not included. The only automatic one, Extremadura's €75 for low incomes, is.
Beckham Law: 24% on employment income up to €600,000 and 47% above it, with no deductions or minimums, as described on the Beckham Law page.

Regional scales for 2026

Andalusia: up to €13,000 9.5%, up to €21,100 12%, up to €35,200 15%, up to €60,000 18.5%, above €60,000 22.5%. Ley 5/2021, article 23, as worded by Decreto-ley 7/2022. Own personal minimum €5,790.
Aragon: up to €13,072.5 9.5%, up to €21,210 12%, up to €36,960 15%, up to €52,500 18.5%, up to €60,000 20.5%, up to €80,000 23%, up to €90,000 24%, up to €130,000 25%, above €130,000 25.5%. Decreto Legislativo 1/2005, article 110-1, as amended by Ley 17/2023.
Asturias: up to €12,450 9%, up to €17,707.2 12%, up to €33,007.2 14%, up to €53,407.2 19.2%, up to €70,000 21.5%, up to €90,000 22.5%, up to €175,000 25%, above €175,000 26%. Decreto Legislativo 2/2014, article 2, as amended by Ley 3/2025. Own personal minimum €6,105.
Balearic Islands: up to €10,000 9%, up to €18,000 11.25%, up to €30,000 14.25%, up to €48,000 17.5%, up to €70,000 19%, up to €90,000 21.75%, up to €120,000 22.75%, up to €175,000 23.75%, above €175,000 24.75%. Decreto Legislativo 1/2014, article 1, as amended by Ley 12/2023. Own personal minimum €5,550.
Canary Islands: up to €13,748 9%, up to €19,422 11.5%, up to €35,924 14%, up to €57,566 18.5%, up to €93,268 23.5%, up to €123,745 25%, above €123,745 26%. Decreto Legislativo 1/2009, article 18 bis, as amended by Ley 9/2025. Own personal minimum €5,606.
Cantabria: up to €13,000 8.5%, up to €21,000 11%, up to €35,200 14.5%, up to €60,000 18%, up to €90,000 22.5%, above €90,000 24.5%. Decreto Legislativo 62/2008, article 1, as amended by Ley 3/2023.
Castilla-La Mancha: up to €12,450 9.5%, up to €20,200 12%, up to €35,200 15%, up to €60,000 18.5%, above €60,000 22.5%. Ley 8/2013, article 13 bis.
Castilla y León: up to €12,450 9%, up to €20,200 12%, up to €35,200 14%, up to €53,407.2 18.5%, above €53,407.2 21.5%. Decreto Legislativo 1/2013, article 1, as amended by Ley 2/2022.
Catalonia: up to €12,500 9.5%, up to €22,000 12.5%, up to €33,000 16%, up to €53,000 19%, up to €90,000 21.5%, up to €120,000 23.5%, up to €175,000 24.5%, above €175,000 25.5%. Catalan Tax Code, article 611-1, as amended by Decreto-ley 5/2025.
Extremadura: up to €12,450 7.75%, up to €20,200 9.75%, up to €24,200 16%, up to €35,200 17.5%, up to €60,000 21%, up to €80,200 23.5%, up to €99,200 24%, up to €120,200 24.5%, above €120,200 25%. Ley 2/2026 of 3 August 2026, applying from 1 January 2026.
Galicia: up to €12,985.35 9%, up to €21,068.6 11.65%, up to €35,200 14.9%, up to €60,000 18.4%, above €60,000 22.5%. Decreto Legislativo 1/2011, article 4, as amended by Ley 7/2022. Own personal minimum €5,789.
La Rioja: up to €12,450 8%, up to €20,200 10.6%, up to €35,200 13.6%, up to €40,000 17.8%, up to €50,000 18.3%, up to €60,000 19%, up to €120,000 24.5%, above €120,000 27%. Ley 10/2017, article 31, as amended by Ley 13/2023.
Madrid: up to €13,362.22 8.5%, up to €19,004.63 10.7%, up to €35,425.68 12.8%, up to €57,320.4 17.4%, above €57,320.4 20.5%. Decreto Legislativo 1/2010, article 1, as amended by Ley 13/2023. Own personal minimum €5,956.65.
Murcia: up to €12,450 9.5%, up to €20,200 11.2%, up to €34,000 13.3%, up to €60,000 17.9%, above €60,000 22.5%. Decreto Legislativo 1/2010, article 2, as amended by Ley 14/2018.
Valencia: up to €12,000 8.8%, up to €22,000 11.7%, up to €32,000 14.6%, up to €42,000 17%, up to €52,000 19.4%, up to €62,000 21.9%, up to €72,000 24.4%, up to €100,000 26.1%, up to €150,000 27.35%, up to €200,000 28.35%, above €200,000 29.35%. Ley 5/2026 of 31 July 2026, article 18, applying from 1 January 2026. Own personal minimum €6,105.
Ceuta and Melilla: up to €12,450 9.5%, up to €20,200 12%, up to €35,200 15%, up to €60,000 18.5%, above €60,000 22.5%. Ley 35/2006, article 65 and additional provision 32, with the 60% deduction of article 68.4.

Notes

Spain has no State Budget for 2026 or 2027: the 2023 budget has been rolled over, and a general election has been called for 29 November 2026. The state income tax rules for 2026 are the same as in 2025 except the low-salary deduction, which rose to €590.89.
A decree-law of 6 October 2026 (RDL 29/2026) adds a state deduction of 10% of rent on your main home for taxable bases under €33,007.20, from 8 October 2026. It still needs approval by Congress, after a near-identical decree was rejected on 2 October, so it is not included yet.
Valencia has already passed a lower scale for 2027 and Madrid has announced one; social security rates for the intergenerational equity mechanism (MEI) and the solidarity contribution rise in 2027. These will be added when the 2027 rules are complete.

Sources for Spain

Germany

What is calculated

Wage tax, solidarity surcharge and the church tax base with the Federal Ministry of Finance's official 2026 payroll programme (Programmablaufplan), translated automatically from the ministry's own pseudocode for every tax class, so the result is the amount withheld on a payslip.
Church tax at 9% of that base, or 8% in Bavaria and Baden-Württemberg, for church members.
Social insurance: employee and employer halves of pension (18.6%), unemployment (2.6%), health (14.6% plus the health fund's additional contribution) and care (3.6%, with the childless surcharge, the reductions for children and the Saxony split), up to the 2026 ceilings of €8,450 and €5,812.50 a month.
Freelancers (Freiberufler): income tax on profit with the 2026 tariff of § 32a EStG (the same formula as the official payroll programme), the solidarity surcharge, and statutory health and care insurance paid in full on profit between the minimum base and the ceiling, with optional pension insurance.

Tested against

The payroll programme reproduces all 516 values of the ministry's two 2026 test tables (Prüftabellen) exactly, for every tax class with and without statutory insurance, and ten monthly reference cases including the solidarity surcharge and the church tax base.

Assumptions

An employee with statutory health, care, pension and unemployment insurance, paid the same gross salary in 12 monthly payments. One-off payments such as a Christmas bonus are not included.
Wage tax, solidarity surcharge and the church tax base come from the official 2026 wage tax programme of the Federal Ministry of Finance, the same calculation payroll software uses, so the result is what your payslip shows each month. Your final tax after a tax return can differ slightly.
Health insurance uses the average additional contribution of 2.9% unless you enter your own health fund's rate; you and your employer each pay half.
Care insurance: employees aged 23 or over without children pay an extra 0.6%; with two or more children under 25 the rate falls by 0.25 points for each child from the second to the fifth. In Saxony employees pay 2.3% instead of 1.8%.
Child allowances only reduce the solidarity surcharge and church tax in the monthly payroll. Child benefit (Kindergeld, €259 a month per child) is paid separately and is not included in take-home pay.
Midijob rules for monthly pay up to €2,000 are not applied.
Employer cost adds the employer shares of pension, unemployment, health and care insurance and the 0.15% insolvency levy. Accident insurance and the U1/U2 levies depend on the employer and are left out.

Sources for Germany

United Kingdom

What is calculated

Income tax for 2026/27 on pay above the Personal Allowance of £12,570, tapered above £100,000, with the UK bands or the six Scottish bands.
Employee National Insurance at 8% between £12,570 and £50,270 and 2% above, and employer National Insurance at 15% above £5,000.
Student loans for Plans 1, 2, 4 and 5 and the Postgraduate Loan, month by month and rounded down to the pound.
Pension contributions under net pay, relief at source or salary sacrifice.
Self-employed: Income Tax and Class 4 National Insurance (6% between £12,570 and £50,270, 2% above) on profit after expenses or the £1,000 trading allowance, voluntary Class 2, student loans on yearly income and payments on account. Contractors: umbrella and limited company routes.

Tested against

The engine reproduces every row of the Scottish Government's 2026-27 comparison of Scottish and UK income tax, the GOV.UK student loan repayment examples and the Personal Allowance taper rules.

Assumptions

An employee paid the same salary every month for the whole 2026/27 tax year (6 April 2026 to 5 April 2027), with the standard tax code 1257L and the full Personal Allowance of £12,570, reduced by £1 for every £2 of adjusted net income above £100,000.
Income tax for England, Wales and Northern Ireland uses the UK rates; Wales has set the same rates for 2026/27. Scottish taxpayers use the six Scottish bands, which apply to income above the Personal Allowance.
National Insurance is worked out on the yearly salary with the yearly thresholds. Payroll uses monthly or weekly thresholds, so a payslip can differ by a few pence.
Student loan repayments are worked out for each month separately on pay above the monthly threshold and rounded down to the pound, as payroll does.
Pension contributions: with net pay they are taken before income tax; with relief at source you pay 80% from take-home pay and the pension scheme claims the other 20% from HMRC, and higher-rate taxpayers claim the rest through Self Assessment; with salary sacrifice your salary is lower, so income tax, National Insurance and student loan repayments all fall.
Marriage Allowance, the High Income Child Benefit Charge, benefits in kind and other income are not included.

Sources for the United Kingdom

Italy

What is calculated

INPS employee contributions on the gross salary.
IRPEF for 2026 on income after INPS, at 23%, 33%, 43%, minus the employee deduction (TUIR article 13, ratios cut to four decimals) and the tax-wedge measures of Legge 207/2024.
Regional and municipal surcharges for seven regions and five cities.
The impatriati regime under D.Lgs. 209/2023.
Freelancers in the regime forfettario: the ATECO coefficient, INPS Gestione Separata (26.07%) or artigiani and commercianti contributions with the optional 35% reduction, and the 15% or 5% substitute tax on income after contributions.

Tested against

The engine reproduces the Agenzia delle Entrate tax figures at €28,000 and €50,000, the €500 extra deduction at €36,000 from the Ministry of Economy, the tax-free payment example in circolare 4/E of 2025, and an independent hand calculation of a €40,000 salary in Milan. Freelancer contributions are checked against the 2026 figures in INPS circolari 8 and 14 of 2026.

Assumptions

An employee paid the same gross salary (RAL) for the whole 2026 tax year, with no other income, no dependants and no deductible expenses.
INPS employee contributions of 9.19%, plus 1% above €56,224, on pay up to the €122,295 ceiling that applies to people first insured after 1995. Some sectors pay slightly more (for example 9.49% in larger industrial companies).
IRPEF at 23%, 33% and 43%, minus the employee deduction and, from €20,000 to €40,000, the extra tax-wedge deduction. Up to €20,000 the tax-free tax-wedge payment and, where it applies, the €1,200 trattamento integrativo are added to take-home pay.
Regional and municipal surcharges for the chosen region and city, charged on taxable income only when IRPEF is due. Municipal rates are the latest published decisions; most cities confirm them unchanged at the end of the year.
Impatriati: only 50% of employment income after INPS is taxed (40% with a minor child), up to €600,000; INPS is still charged on the full salary.
Payslips deduct the surcharges for the previous year and spread tax differently over the year; the yearly total is what this calculator shows.

Sources for Italy

France

What is calculated

Employee social contributions for 2026: old-age pension capped and uncapped, Agirc-Arrco supplementary pension and the CEG on tranches 1 and 2, the CET above the €48,060 social security ceiling, APEC for executives, and the employee share of the health plan you enter.
CSG and CRDS on 98.25% of pay up to four ceilings, with the deductible and non-deductible parts.
Income tax on net taxable pay minus the 10% allowance (between €509 and €14,555), with the family quotient and its cap, the décote and the high income contribution, using the scale in force (11%, 30%, 41%, 45%).
The impatriés regime: the 30% flat-rate exemption of net pay under CGI article 155 B.
The default withholding rate for new arrivals, from the official grid in force since 1 May 2026.
Micro-entrepreneurs: contributions as a share of turnover at the 2026 rates, the training contribution and chamber taxes, ACRE, and income tax on the scale after the flat allowance or with the versement libératoire; checked against the service-public worked example.

Tested against

The income tax engine reproduces the worked examples and ready-reckoner rows of the 2026 brochure pratique of the tax administration (single, couple, family quotient cap, single parent and décote cases). Social contributions are checked against the 2026 rates published by Urssaf and Agirc-Arrco.

Assumptions

A private-sector employee in mainland France (not Alsace-Moselle) paid the same gross salary every month of 2026, with no overtime, bonuses or benefits in kind.
Non-executive unless you choose executive status (cadre), which adds the APEC contribution and the compulsory 1.5% employer prévoyance for executives, which is subject to CSG and CRDS but not to income tax. Pension and CSG bases use the 2026 social security ceiling of €48,060.
The company health plan (mutuelle) costs vary: we use €20 a month for your share, as Urssaf’s own simulator does, and you can enter the amount on your payslip. We assume your employer pays the same, which is added to the CSG base and to taxable pay. Other prévoyance cover agreed by your employer is not included.
Income tax uses the scale in force, voted for 2025 income in the loi de finances 2026. Tax on 2026 income will use the scale of the 2027 Budget, which proposes raising the brackets by 2.1%, so the final tax for 2026 may be slightly lower.
Your household has no other income, and a married partner or PACS partner has no income of their own. Children are fully dependent and not in shared custody.
The withholding rate shown is the personalised rate the tax office would set from these figures; payslips use it from September after your first return, and the default grid before that.
Impatriés: the 30% flat rate on net pay after contributions and deductible CSG, assuming your taxable pay still matches comparable jobs. Exempt foreign-source investment income is not included.
The contribution différentielle sur les hauts revenus (a minimum 20% average rate above €250,000 of reference income) is not included.

Sources for France

Turkey

What is calculated

SGK and unemployment insurance: 14% and 1% of gross pay between the 33,030 TL floor and the 297,270 TL ceiling.
Income tax: month by month on the cumulative tax base with the 2026 wage tariff (15% up to 190,000 TL, 20% up to 400,000 TL, 27% up to 1,500,000 TL, 35% up to 5,300,000 TL, 40% above), minus the minimum wage exemption calculated on its own cumulative path.
Stamp tax: 7.59 per thousand on gross pay above the minimum wage.
Employer cost: gross pay plus employer SGK and unemployment insurance, with the Treasury incentive and, optionally, the technopark incentives.

Tested against

The engine reproduces the official 2026 minimum wage breakdown published by the Ministry of Labour and the Revenue Administration, and every month of the 12-month payroll example 5 in Income Tax General Communiqué 319 to the kuruş (run with that year's parameters), as well as example 13, which is above the social security ceiling.

Assumptions

An employee working for one employer for the whole calendar year, paid the same gross salary every month (or the same net salary, in net mode).
Income tax is calculated monthly on the cumulative tax base, as on Turkish payslips, with the 2026 tariff for wage income.
The minimum wage exemption is the income tax a minimum-wage earner would pay in the same month, calculated on its own cumulative path, so it rises in July and August. The stamp tax exemption is the stamp tax on the gross minimum wage.
Employee social security is 14% plus 1% unemployment insurance on pay between the 33,030 TL floor and the 297,270 TL ceiling.
Employer cost includes employer social security (21.75%, less the 2-point or 5-point Treasury incentive if the employer qualifies) and 2% unemployment insurance. The 1,270 TL monthly minimum wage support is not included.
Net-to-gross mode keeps your net pay fixed every month, which is how most Turkish employment agreements work, so the gross salary and employer cost rise later in the year as the tax brackets fill up.
Technopark option: for R&D, design and software staff in a technology development zone, the income tax and stamp tax on wages up to 40 times the gross minimum wage are not paid over, and the state covers half of the employer's social security. Under the tax authority's reported position this benefit belongs to the employer, so it lowers employer cost and leaves your net pay unchanged.
Meal and transport benefits, disability allowances and annual bonuses are not included.

Notes

The 2027 income tax tariff and minimum wage are set in late December 2026, so only 2026 is available.
The minimum wage was not raised in July 2026; 33,030 TL gross applies to the whole year.
The employer contribution rate rose to 21.75% in 2026 (pension share 12%), and the Treasury incentive fell to 2 points, except manufacturing, which keeps 5 points until the end of 2026.

Sources for Turkey

Limits of any calculator

Your actual payslip depends on the credits Revenue has allocated to you, benefits in kind, salary sacrifice schemes, other income and the timing of your payments. Treat these results as a careful estimate, and check your tax position with the tax authority (Revenue myAccount in Ireland, Portal das Finanças in Portugal, Mijn Belastingdienst in the Netherlands, the Agencia Tributaria in Spain, the e-Devlet and GİB services in Turkey) or a tax adviser before making financial decisions.