How the number is built
What goes into the figure this site shows you, in the order it goes in: the formula, a worked example, the source behind every rate, the checks a figure passes before it appears anywhere, and what this calculator does not attempt.
The formula
Start from gross, in the currency the jurisdiction publishes its own schedule in. Nothing is converted.
Subtract any contribution that jurisdiction allows against the income tax base. What remains is taxable income.
Run the remainder through the enacted bands, band by band.
Apply non-refundable credits and rebates, capped at the tax computed.
Add employee-side social contributions, each with its own ceiling.
Subtract the total from gross. That total is your net.
United Kingdom, ยฃ60,000
England, Wales and Northern Ireland. Scotland runs its own bands, and the result says so rather than quietly averaging the two.
The calculation order, and why it is written down
The order the operations apply in is what decides the answer, and it is not the same in every jurisdiction. A social contribution that reduces the income tax base produces a different figure from one that does not. A surtax on the tax due is a different number from a surtax on taxable income at the same rate. A non-refundable credit applied before a sub-central ladder is not the credit the statute describes.
So the order is stated rather than left to whatever sequence the arithmetic happened to be written in. Gross, less any contribution the jurisdiction allows against the base, gives taxable income. The statutory ladder runs on taxable income. A surtax applies to whichever base its own rule names. A credit comes off the tax rather than off the income, and cannot take the tax below zero. A sub-central ladder runs on the base its rule names. Employee social security is worked out on its own thresholds against gross.
Employer contributions are left out everywhere. They never appear in your gross pay, so including them would move a country up or down for a reason that has nothing to do with what reaches your account.
Where a countryโs published figures can be read more than one way, we keep the reading that reproduces its own published outcome, and the table below says which one that was.
Where a source can be read two ways
A single number in an international dataset does not carry its own meaning. The same field is a percentage of the tax due in one country, a contribution on gross in another and a levy on taxable income in a third. Rather than pick a reading and hope, every reading the data allows is computed in full, and the only one kept is a reading that reproduces the published outcome at all three income levels. Where none of them does, the jurisdiction is not published.
The nine checks
These run in order before anything is published, and a failure on any one of them stops the release rather than raising a warning somebody has to notice. Each is described by what it stops reaching you.
Every rate carries its source before it can be used
A rate is usable here only once it records the document it was read from, where in that document it sits, the date it was read, and how long it may be trusted before it is read again. A rate missing any of those is not incomplete data that renders anyway. It is data this site cannot compute with at all, so there is no path by which an unattributed figure reaches a page.
The arithmetic is checked against worked examples
Each jurisdiction's calculation is checked against examples worked out separately from the calculator, and the two have to agree to the penny rather than to within a rounding margin. Amounts are held in whole pence and cents throughout, so a difference of one penny shows up as a difference instead of disappearing into a tolerance. Where a jurisdiction is withdrawn, its examples are kept with the reason attached and run again if it comes back.
A second published reading of the same law
Every rate is compared against a separately published compilation of the same law for the same tax year. Where the two disagree the disagreement is recorded against the rate and shown on the source of record rather than settled quietly in favour of whichever number was there first. A comparison that is settled by always preferring our own figure would tell you nothing, so it is recorded and left open instead.
The page shows what was actually computed
What a salary page prints is checked against what the calculator produces for that salary. A page and the calculation behind it can drift apart while each looks correct on its own, and a reader has no way to see that from the page. This is the check that would notice.
Reproducing the rates that are actually taken
The OECD publishes, for a single person with no children earning 67%, 100% and 167% of a given countryโs own average wage, the gross earnings and the average rates actually taken. That is an outcome, published separately from the statutory schedules these rules are built from, so agreeing with it is not a matter of copying the same table twice. A jurisdiction reproduces those rates within half a percentage point at all three incomes or it has no page here. This is the check that decides what appears on this site at all, and the section below reports how each published jurisdiction did against it.
Nothing is served past its own expiry
Every rate carries a date by which it has to be read again. Once a page computes with a rate past that date, that page is not published. A tax figure does not announce that it has gone out of date, and a site with no expiry on its rates keeps serving last yearโs numbers under a badge that still reads current.
Every page answers the question it is titled with
A page has to carry a single top-level heading, headings that nest in order, its own permanent address, a description of itself, and enough substance to answer the question in its title rather than pointing somewhere else. Where a page shows a set of questions and answers, those are marked up as questions and answers so a search result quoting one quotes it correctly.
No two pages are the same page
Pages of the same kind are measured against each other twice: once for two pages that have become substantially the same page, and once for a block of text repeated across the whole set, which comparing pages in pairs hides when every one of them carries it. A calculator with four hundred salary pages that says the same thing on each is not four hundred answers to four hundred questions.
What a reader loads is what is in the file
Every page is rendered in full before it is published, and the rendered result is what gets served. The headings, the paragraphs and the numbers are present in the page as it arrives, so nothing here depends on scripts finishing before the page says anything.
What we agree with, and by how much
Tax is computed from these rules for a single person with no children at 67%, 100% and 167% of each countryโs own average wage, and the result is compared with the average rates the OECD publishes for exactly that person in 2025. The tolerance is 0.5 of a percentage point at every one of the three incomes.
The United Kingdom rules are built from HM Revenue and Customs documents and take nothing from the OECD, so the comparison there is between two genuinely separate readings of the same law. They agree to 0.001 of a percentage point.
| Jurisdiction | What is modelled | Worst miss |
|---|---|---|
| ๐ฆ๐บAustralia | Income tax only | 0.00pp |
| ๐จ๐ดColombia | Income tax only | 0.00pp |
| ๐จ๐ทCosta Rica | Income tax only | 0.33pp |
| ๐จ๐ฟCzechia | Income tax and employee social security | 0.00pp |
| ๐ซ๐ทFrance | Income tax and employee social security | 0.00pp |
| ๐ฉ๐ชGermany | Income tax and employee social security | 0.01pp |
| ๐ญ๐บHungary | Income tax and employee social security | 0.00pp |
| ๐ฎ๐ฑIsrael | Income tax and employee social security | 0.00pp |
| ๐ฑ๐ปLatvia | Income tax and employee social security | 0.00pp |
| ๐จ๐ญSwitzerland | Income tax and employee social security | 0.00pp |
| ๐ฌ๐งUnited Kingdom | Income tax only | 0.00pp |
| All 11 are 2025. Bars are drawn against the 0.5pp tolerance, so a full bar would be a jurisdiction that did not get published. | ||
What is not here, and why
24 of them are held back because no reading of the schedule that country publishes reproduces the rates actually taken from a person on its own average wage. The amount each one missed by is below, and it is the useful part: it says how far out a page here would have been. The remaining 3 are held back for reasons a number does not describe.
Held back by a measured disagreement, closest first
Tolerance 0.5pp, closest miss 0.75pp, widest 16.19ppThe remaining 3 are held back for reasons no number describes
Greece
rate steps down from 90.00% to 22.00% at band 2; a progressive ladder does not fall as income rises.
Portugal
rate steps down from 21.50% to 0.24% at band 4; a progressive ladder does not fall as income rises.
United States
already ingested from its national authority; OECD is its cross-check, not its source.
Two of those are about the source rather than about us. Where a published ladder steps down as income rises, a progressive schedule does not behave that way, so one of the rates is wrong where it was published. Repairing somebody elseโs arithmetic and publishing the result as a calculator would hide that from you, so the series is left alone and the country is left out.
Source of record
Every jurisdiction on this site, the authority its rules were read from, the day they were read, and the simplification each one is known to carry. The first 11 have a calculator. The other 27 have figures on record but not a set that reproduces the rates actually taken, so they get a page of what their own authority publishes and no calculation of our own. Every jurisdiction here has had something read for it; there is no third group carrying figures nobody stands behind. Rule by rule, with the sentence each figure was read from, the same information is on the source of record.
| Jurisdiction | Authority | Tax year | Known simplification |
|---|---|---|---|
| ๐ฆ๐บAustraliaread 06 September 2026 | Organisation for Economic Co-operation and Development | 2025 to 2026 tax year, beginning 1 July 2025 | Income tax only. Employee social security is not modelled for Australia, so this is not take-home pay and your net is lower. |
| ๐จ๐ดColombiaread 06 September 2026 | Organisation for Economic Co-operation and Development | 2025 calendar year | Income tax only. Employee social security is not modelled for Colombia, so this is not take-home pay and your net is lower. |
| ๐จ๐ทCosta Ricaread 06 September 2026 | Organisation for Economic Co-operation and Development | 2025 calendar year | Income tax only. Employee social security is not modelled for Costa Rica, so this is not take-home pay and your net is lower. |
| ๐จ๐ฟCzechiaread 06 September 2026 | Organisation for Economic Co-operation and Development | 2025 calendar year | Employee social security is included, assessed on gross earnings with its own thresholds. |
| ๐ซ๐ทFranceread 06 September 2026 | Organisation for Economic Co-operation and Development | 2025 calendar year | Income tax only. Employee social security is not modelled for France, so this is not take-home pay and your net is lower. |
| ๐ฉ๐ชGermanyread 08 September 2026 | Bundesamt fรผr Justiz, Deutsche Rentenversicherung Bund | 2026 calendar year | Employee social security is included, assessed on gross earnings with its own thresholds. |
| ๐ญ๐บHungaryread 06 September 2026 | Organisation for Economic Co-operation and Development | 2025 calendar year | Employee social security is included, assessed on gross earnings with its own thresholds. |
| ๐ฎ๐ฑIsraelread 06 September 2026 | Organisation for Economic Co-operation and Development | 2025 calendar year | Employee social security is included, assessed on gross earnings with its own thresholds. |
| ๐ฑ๐ปLatviaread 06 September 2026 | Organisation for Economic Co-operation and Development | 2025 calendar year | Employee social security is included, and is deducted from the income tax base before the ladder is applied, which is how the published rates are actually reached. |
| ๐จ๐ญSwitzerlandread 06 September 2026 | Organisation for Economic Co-operation and Development | 2025 calendar year | Employee social security is included, assessed on gross earnings with its own thresholds. |
| ๐ฌ๐งUnited Kingdomread 06 September 2026 | HM Revenue and Customs | 2026 to 2027 tax year, beginning 6 April 2026 | Employee National Insurance is included, assessed on gross earnings with its own thresholds, which are not the income tax thresholds. |
| ๐ฆ๐นAustriaread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ง๐ชBelgiumread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐จ๐ฆCanadaread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐จ๐ฑChileread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ฉ๐ฐDenmarkread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ช๐ชEstoniaread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ซ๐ฎFinlandread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ฌ๐ทGreeceread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ฎ๐ธIcelandread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ฎ๐ชIrelandread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ฎ๐นItalyread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ฏ๐ตJapanread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ฑ๐นLithuaniaread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ฑ๐บLuxembourgread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ฒ๐ฝMexicoread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ณ๐ฑNetherlandsread 06 September 2026, no calculator | Belastingdienst, Organisation for Economic Co-operation and Development | 2025, 2026 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ณ๐ฟNew Zealandread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ณ๐ดNorwayread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ต๐ฑPolandread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ต๐นPortugalread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ธ๐ฐSlovakiaread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ธ๐ฎSloveniaread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ฐ๐ทSouth Korearead 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ช๐ธSpainread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐ธ๐ชSwedenread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐น๐ทTรผrkiyeread 06 September 2026, no calculator | Organisation for Economic Co-operation and Development | 2025 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
| ๐บ๐ธUnited Statesread 06 September 2026, no calculator | Financial Crimes Enforcement Network, via IRS, Internal Revenue Service, Organisation for Economic Co-operation and Development | 2024, 2025, 2026 | Figures are on record for this jurisdiction, but not a set that reproduces the rates actually taken from somebody on its own average wage, so no take-home calculation is published for it. Its page states what its authority publishes and stops there. |
What we deliberately do not model
Everything named here is a known gap rather than an oversight, and each one is repeated on the pages it affects rather than only on this one.
Scotland
Scottish rates apply to non-savings, non-dividend income on their own band structure, and they are read from the same published tables as the rest of the United Kingdom. Where a figure on a United Kingdom page is computed on the rest-of-UK ladder, the page says so on the result rather than in a footnote.
Personal circumstances of every kind
Reliefs, other income, marriage allowances, student loans, salary sacrifice, pension arrangements, residence history and the timing of a move. Any one of these can move your answer further than the headline rate does, which is why a figure here is a starting point for a conversation with somebody qualified rather than a replacement for one.
Employer social security
Left out everywhere, deliberately. It never appears in your gross pay, so adding it would change how a country ranks for a reason that has nothing to do with what lands in your account. Where you want the full cost of employing somebody, this is not the figure to use.
Employee social security in some jurisdictions
Where it is a real deduction and is not modelled, the page does not call its figure take-home pay, and the table above says which jurisdictions those are. The label on the number is the claim being made, so a disclaimer underneath it does not repair a label that overstates what was computed.
Cost of living
No index is used, because none has been sourced to the standard everything else here is held to. It would be directional at best in any case: the city you live in moves it further than the tax system does.
Currency conversion, except where it is stated
Comparisons are made at each countryโs own average wage wherever possible, which needs no exchange rate at all. Where a common currency is genuinely required, the rate is the European Central Bank daily reference rate and the page prints the date it was published beside the converted figure.
Also outside the model, in every jurisdiction
- Dependants, marriage allowances and joint filing
- Pension contributions, salary sacrifice and share schemes
- Surcharges below state level, and city and municipal taxes
- Investment, rental and capital-gains income
- Employer-side contributions, so you see the employee side only
- Treaty relief, split-year residency and the remittance basis
Rate changelog
Every day a tax authority document was read again and what was read when it was. Entries come from the rules themselves, so one cannot appear without a reading behind it. The full history, rule by rule, is on the changelog, and anything found wrong since is on the corrections log.
Check this rather than take it on trust
All 995 rules behind these figures are published in full at the open data page, each with the document it came from, where in that document it sits, the sentence it was read from and the day it was read, under CC BY 4.0 over the compilation. Start there if you would rather check this page than believe it. If something is wrong, tell us and the correction is logged publicly.
Run a calculationUsain Olivard
Not a qualified tax adviser, and no such claim is made. The most recent figure behind this site was read from its source on 08 September 2026, which is the date this page reports as its last modification. Everything here can be checked against the document it came from without asking us anything.
More on who this is for and how it stays free is on the about page. The guides that use these figures are here. Ruleset sha256:fe993d9d072cbcac.