Methodology

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.

11
jurisdictions published
27
not published, 24 by a measured amount
0.5pp
tolerance against the published rates
995
sourced figures held
9
authorities read

The formula

1

Start from gross, in the currency the jurisdiction publishes its own schedule in. Nothing is converted.

2

Subtract any contribution that jurisdiction allows against the income tax base. What remains is taxable income.

3

Run the remainder through the enacted bands, band by band.

4

Apply non-refundable credits and rebates, capped at the tax computed.

5

Add employee-side social contributions, each with its own ceiling.

6

Subtract the total from gross. That total is your net.

Worked example

United Kingdom, ยฃ60,000

Personal allowanceยฃ12,570 at 0%
Basic rate bandยฃ37,700 at 20% = ยฃ7,540
Higher rate bandยฃ9,730 at 40% = ยฃ3,892
National Insurance8% then 2% = ยฃ3,210
Netยฃ45,358

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 countryโ€™s 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.

1

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.

2

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.

3

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.

4

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.

5

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 countryโ€™s 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.

6

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 yearโ€™s numbers under a badge that still reads current.

7

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.

8

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.

9

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 countryโ€™s 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.

The 11 jurisdictions published here, and the worst each one missed by
JurisdictionWhat is modelledWorst miss
๐Ÿ‡ฆ๐Ÿ‡บAustraliaIncome tax only0.00pp
๐Ÿ‡จ๐Ÿ‡ดColombiaIncome tax only0.00pp
๐Ÿ‡จ๐Ÿ‡ทCosta RicaIncome tax only0.33pp
๐Ÿ‡จ๐Ÿ‡ฟCzechiaIncome tax and employee social security0.00pp
๐Ÿ‡ซ๐Ÿ‡ทFranceIncome tax and employee social security0.00pp
๐Ÿ‡ฉ๐Ÿ‡ชGermanyIncome tax and employee social security0.01pp
๐Ÿ‡ญ๐Ÿ‡บHungaryIncome tax and employee social security0.00pp
๐Ÿ‡ฎ๐Ÿ‡ฑIsraelIncome tax and employee social security0.00pp
๐Ÿ‡ฑ๐Ÿ‡ปLatviaIncome tax and employee social security0.00pp
๐Ÿ‡จ๐Ÿ‡ญSwitzerlandIncome tax and employee social security0.00pp
๐Ÿ‡ฌ๐Ÿ‡งUnited KingdomIncome tax only0.00pp
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.
27 jurisdictions not 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 16.19pp
Chile0.75ppallowance and ladder only
Japan0.83ppreading not recorded
New Zealand0.93ppallowance and ladder only
Poland1.22ppreading not recorded
Luxembourg1.29ppreading not recorded
Netherlands1.48pptax credit of 3,068 applied against the tax due
Belgium1.52ppreading not recorded
Iceland1.75pptax credit of 824,288 applied against the tax due; representative sub-central rate of 14.94% on taxable income
Slovenia2.19ppreading not recorded
Spain2.32pprepresentative sub-central ladder on taxable income
Norway2.50pprepresentative sub-central rate of 15.4% on taxable income
Canada2.55pptax credit of 2,552.01 applied against the tax due; representative sub-central ladder on taxable income
Slovakia2.55ppallowance and ladder only
Denmark3.83ppsurtax of 8% read as applying to the tax due; tax credit of 6,197.16 applied against the tax due; representative sub-central rate of 25.068% on taxable income
Mexico3.92pptax credit of 5,695.74 applied against the tax due
Finland3.99ppallowance and ladder only
Ireland4.68ppsurtax of 8% read as applying to the tax due; tax credit of 2,000 applied against the tax due
Italy5.40pptax credit of 1,955 applied against the tax due
Lithuania5.51ppallowance and ladder only
South Korea5.81ppreading not recorded
Estonia6.39ppallowance and ladder only
Tรผrkiye10.17ppreading not recorded
Austria13.10ppallowance and ladder only
Sweden16.19ppreading not recorded

The 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 elseโ€™s 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.

11 with a calculator, 27 read but not computed
JurisdictionAuthorityTax yearKnown simplification
๐Ÿ‡ฆ๐Ÿ‡บAustraliaread 06 September 2026Organisation for Economic Co-operation and Development2025 to 2026 tax year, beginning 1 July 2025Income tax only. Employee social security is not modelled for Australia, so this is not take-home pay and your net is lower.
๐Ÿ‡จ๐Ÿ‡ดColombiaread 06 September 2026Organisation for Economic Co-operation and Development2025 calendar yearIncome tax only. Employee social security is not modelled for Colombia, so this is not take-home pay and your net is lower.
๐Ÿ‡จ๐Ÿ‡ทCosta Ricaread 06 September 2026Organisation for Economic Co-operation and Development2025 calendar yearIncome tax only. Employee social security is not modelled for Costa Rica, so this is not take-home pay and your net is lower.
๐Ÿ‡จ๐Ÿ‡ฟCzechiaread 06 September 2026Organisation for Economic Co-operation and Development2025 calendar yearEmployee social security is included, assessed on gross earnings with its own thresholds.
๐Ÿ‡ซ๐Ÿ‡ทFranceread 06 September 2026Organisation for Economic Co-operation and Development2025 calendar yearIncome tax only. Employee social security is not modelled for France, so this is not take-home pay and your net is lower.
๐Ÿ‡ฉ๐Ÿ‡ชGermanyread 08 September 2026Bundesamt fรผr Justiz, Deutsche Rentenversicherung Bund2026 calendar yearEmployee social security is included, assessed on gross earnings with its own thresholds.
๐Ÿ‡ญ๐Ÿ‡บHungaryread 06 September 2026Organisation for Economic Co-operation and Development2025 calendar yearEmployee social security is included, assessed on gross earnings with its own thresholds.
๐Ÿ‡ฎ๐Ÿ‡ฑIsraelread 06 September 2026Organisation for Economic Co-operation and Development2025 calendar yearEmployee social security is included, assessed on gross earnings with its own thresholds.
๐Ÿ‡ฑ๐Ÿ‡ปLatviaread 06 September 2026Organisation for Economic Co-operation and Development2025 calendar yearEmployee 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.
๐Ÿ‡จ๐Ÿ‡ญSwitzerlandread 06 September 2026Organisation for Economic Co-operation and Development2025 calendar yearEmployee social security is included, assessed on gross earnings with its own thresholds.
๐Ÿ‡ฌ๐Ÿ‡งUnited Kingdomread 06 September 2026HM Revenue and Customs2026 to 2027 tax year, beginning 6 April 2026Employee National Insurance is included, assessed on gross earnings with its own thresholds, which are not the income tax thresholds.
๐Ÿ‡ฆ๐Ÿ‡นAustriaread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ง๐Ÿ‡ชBelgiumread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡จ๐Ÿ‡ฆCanadaread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡จ๐Ÿ‡ฑChileread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ฉ๐Ÿ‡ฐDenmarkread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ช๐Ÿ‡ชEstoniaread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ซ๐Ÿ‡ฎFinlandread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ฌ๐Ÿ‡ทGreeceread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ฎ๐Ÿ‡ธIcelandread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ฎ๐Ÿ‡ชIrelandread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ฎ๐Ÿ‡นItalyread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ฏ๐Ÿ‡ตJapanread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ฑ๐Ÿ‡นLithuaniaread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ฑ๐Ÿ‡บLuxembourgread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ฒ๐Ÿ‡ฝMexicoread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ณ๐Ÿ‡ฑNetherlandsread 06 September 2026, no calculatorBelastingdienst, Organisation for Economic Co-operation and Development2025, 2026Figures 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.
๐Ÿ‡ณ๐Ÿ‡ฟNew Zealandread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ณ๐Ÿ‡ดNorwayread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ต๐Ÿ‡ฑPolandread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ต๐Ÿ‡นPortugalread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ธ๐Ÿ‡ฐSlovakiaread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ธ๐Ÿ‡ฎSloveniaread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ฐ๐Ÿ‡ทSouth Korearead 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ช๐Ÿ‡ธSpainread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡ธ๐Ÿ‡ชSwedenread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡น๐Ÿ‡ทTรผrkiyeread 06 September 2026, no calculatorOrganisation for Economic Co-operation and Development2025Figures 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.
๐Ÿ‡บ๐Ÿ‡ธUnited Statesread 06 September 2026, no calculatorFinancial Crimes Enforcement Network, via IRS, Internal Revenue Service, Organisation for Economic Co-operation and Development2024, 2025, 2026Figures 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 countryโ€™s 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.

08 September 202619 figures read from 5 authorities. 8 rules in the store supersede an earlier figure.
07 September 202617 figures read from Organisation for Economic Co-operation and Development. 8 rules in the store supersede an earlier figure.
06 September 2026959 figures read from 5 authorities. 8 rules in the store supersede an earlier figure.

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.

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Written by

Usain 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.