Methodology and sources

Last updated 30 September 2026

Each calculator applies published headline rates and thresholds to the figures you enter. This page lists the rules and simplifications for every tool. Rates were last reviewed in September 2026. Always check current rates with the official authority for your country.

United Kingdom

Tax year 6 April 2026 to 5 April 2027. Authority: HM Revenue & Customs (HMRC). Amounts are in GBP.

Income Tax

Income tax and optional employee National Insurance on employment and other income.

• Personal Allowance of £12,570, reduced by £1 for every £2 of adjusted net income above £100,000.
• England, Wales and Northern Ireland: 20% on the first £37,700 of taxable income, 40% up to £125,140, 45% above.
• Scotland: 19%, 20%, 21%, 42%, 45% and 48% bands using the 2026/27 Scottish thresholds.
• Employee Class 1 National Insurance: 8% between £12,570 and £50,270, 2% above £50,270.
• Not included: savings and dividend income (use the Dividend Tax tool), student loans, benefits in kind, tax code adjustments, Child Benefit charge.

VAT

Output VAT less recoverable input VAT for a VAT return period.

• Standard rate 20% and reduced rate 5%. Zero-rated and exempt supplies are shown but carry no output VAT.
• Reverse-charge purchases are treated as fully recoverable, so they do not change the net amount.
• Partial exemption, flat-rate and margin schemes are not modelled. Enter only the input VAT you can recover.
• The UK VAT registration threshold is £90,000 of taxable turnover.

Corporation Tax

Corporation Tax with the 19% small profits rate, 25% main rate and marginal relief.

• 19% small profits rate up to £50,000 and 25% main rate from £250,000, with marginal relief between.
• Both limits are divided by 1 plus the number of associated companies.
• Limits are for a 12-month accounting period. Short periods must be pro-rated.
• Loss restrictions, group relief, R&D and patent box relief are not modelled.

National Insurance

Employee and employer Class 1 National Insurance, plus Class 1A on benefits.

• Employee Class 1: 8% between £12,570 and £50,270, then 2%.
• Employer Class 1: 15% above the £5,000 secondary threshold. Class 1A on benefits: 15%.
• Employment Allowance, reduced rates for under-21s and apprentices, and Class 4 for the self-employed are not modelled.

Capital Gains Tax

Capital Gains Tax on gains after losses and the annual exempt amount.

• Annual exempt amount £3,000. Rates 18% within the basic-rate band and 24% above it, for all chargeable assets.
• Business Asset Disposal Relief is modelled at 18% on all gains (lifetime limit £1 million).
• Your other income sets how much basic-rate band is left for gains. Enter it before allowances.
• Carried-forward losses, reliefs other than BADR, and property reporting deadlines are not modelled.

Dividend Tax

Tax on dividends after the dividend allowance, using the correct band for each slice.

• Dividend allowance £500 taxed at 0%. Rates: 10.75% basic, 35.75% higher, 39.35% additional.
• Dividends are treated as the top slice of your income, after your other income has used its bands.
• Scottish taxpayers pay these same UK dividend rates.
• Savings income, the starting rate for savings and dividends held in ISAs are not modelled.

Stamp Duty Land Tax

SDLT on a residential purchase in England or Northern Ireland, including the additional-property and first-time buyer rules.

• England and Northern Ireland only. Scotland uses Land and Buildings Transaction Tax and Wales uses Land Transaction Tax, both with different bands, and are not modelled.
• Standard rates: 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m, 12% above.
• Additional property (second home or buy-to-let): 5% to £125,000, 7% to £250,000, 10% to £925,000, 15% to £1.5m, 17% above.
• First-time buyer relief: 0% up to £300,000, then 5% up to £500,000. No relief at all above £500,000 — standard rates then apply to the full price.
• The 2% non-UK resident surcharge and the 3-year refund rule for replacing a main residence are not modelled.

Ireland

Tax year 1 January to 31 December 2026. Authority: Revenue Commissioners. Amounts are in EUR.

Income Tax

Income tax with tax credits, plus optional USC and PRSI for a take-home estimate.

• 20% up to the standard rate cut-off point (€44,000 single, €48,000 single parent, €53,000 married one income), 40% above.
• Married with two incomes: €53,000 plus the lower of €35,000 or the second income. Enter both incomes and the result is for the couple.
• Credits: personal €2,000 (€4,000 married), employee or earned income credit €2,000 each, single person child carer credit €1,900.
• USC band and PRSI rates vary by year \u2014 see the Tax year option. Age-related limits on pension relief are not applied.
• Not included: rent credit (enter under other credits), medical expenses, health insurance relief, foreign income.

USC

Universal Social Charge on gross income, including the self-employed surcharge.

• No USC if total income is €13,000 or less. Otherwise 0.5% to €12,012, then 2%, 3% and 8%. The 2% band runs to €28,700 in 2026 and to €27,382 in 2025 \u2014 see the Tax year option.
• Reduced rates (0.5% then 2%) apply to medical card holders and those aged 70 or over with income up to €60,000.
• Self-employed (non-PAYE) income above €100,000 is charged at 11% instead of 8%.

PRSI

Employee and employer PRSI for Class A employment, or Class S for the self-employed.

• Class A employee: 4.2% up to 30 September 2026 and 4.35% from 1 October 2026 (4.1% and 4.2% for the same split in 2025). No PRSI on weekly earnings of €352 or less, with a credit up to €424.
• Employer: 11.25% rising to 11.40% from October 2026 (11.15% to 11.25% in 2025) on weekly earnings above €552, otherwise a lower 8.8% rate.
• Class S: same percentage as employees, minimum €500 a year, nothing on income of €5,000 or less. Mid-year blending is not applied \u2014 choose the period that covers most of your earnings.
• Annual figures are converted to weekly by dividing by 52.

VAT

Irish VAT with the standard, reduced and second reduced rates.

• Rates used: standard 23%, reduced 13.5%, second reduced 9%. Zero-rated and exempt supplies carry no output VAT.
• Enter supplies in the rate band that applies to them. Check the current rate for each supply type with Revenue.
• Reverse-charge purchases are treated as fully recoverable. Partial exemption and special schemes are not modelled.

Corporation Tax

Irish corporation tax on trading income, passive income and chargeable gains.

• 12.5% on trading income, 25% on non-trading (passive) income, 33% on chargeable gains.
• The 15% top-up tax for large multinational groups is not modelled.
• Losses used are set against trading income only. Enter credits, such as R&D credit, in the credits field.

United Arab Emirates

Calendar year 2026. Authority: Federal Tax Authority (FTA). Amounts are in AED.

VAT

UAE VAT at 5% on standard-rated supplies, less recoverable input VAT.

• Standard rate 5%. Zero-rated and exempt supplies carry no output VAT.
• Reverse-charge purchases are treated as fully recoverable. Designated zone rules and partial exemption are not modelled.
• Mandatory VAT registration threshold is AED 375,000. Use the VAT Registration tool to test it.
• From 1 October 2026, FTA Decision No. 17 of 2026 restricts when input VAT on free employee benefits (transport, food, accommodation, mobile/internet, parking) can be recovered. If your input VAT figure includes these, check the Employee Expense VAT Recovery tool before entering it here.

Employee Expense VAT Recovery

Check whether input VAT on a free employee benefit can be recovered under FTA Decision No. 17 of 2026.

• FTA Decision No. 17 of 2026 (issued 9 September 2026, effective 1 October 2026) sets six specific cases and conditions for recovering input VAT on goods or services given to employees free of charge under Article 53(1)(c)(2) of the Executive Regulation: employee transport, food and beverages, accommodation, temporary accommodation for a new joiner (first 30 days), mobile phone or internet, and parking.
• Every case needs a documented policy or contractual obligation, and no cash alternative can be offered to the employee instead of the benefit.
• Each category also has its own condition: transport must be for home-to-work, client or other job-related travel with no personal use; food and beverages must be in a remote or isolated location with no reasonable alternative; accommodation must be required by the job, for employees only, with modest fittings, and not ordinary pay; new-joiner accommodation must be proportionate to basic needs; mobile, internet and parking must be mainly for business use with incidental personal use, monitoring and records kept.
• Before 1 October 2026, a broader "documented policy, no cash alternative" test applied without these six specific categories.
• This is a simplified yes/no check, not a substitute for reading the Decision or taking advice. It covers only these six categories \u2014 other employee benefits such as training or uniforms are not addressed by this Decision.

Corporate Tax

9% Corporate Tax above AED 375,000, with Small Business Relief and Free Zone options.

• 0% on taxable income up to AED 375,000 and 9% above, for mainland and non-qualifying businesses.
• Tax losses can offset up to 75% of taxable income before losses.
• Small Business Relief needs revenue of AED 3 million or less and a tax period ending on or before 31 December 2026. Electing it means no tax is due, and losses cannot be carried forward.
• Qualifying Free Zone Persons pay 0% on qualifying income and 9% on other income. De minimis tests are not modelled.
• Oil, gas and other extractive businesses are usually taxed under separate Emirate-level legislation rather than the federal 9% rate; the rate shown here is an illustrative placeholder only.
• Foreign bank branches and large multinational groups within scope of the OECD Pillar Two rules are modelled at flat rates (20% and 15%) instead of the small-profits threshold and Small Business Relief.

Excise Tax

Excise tax on tobacco, energy drinks, carbonated drinks and other excise goods.

• Rates: tobacco, e-cigarettes and energy drinks 100%, carbonated drinks 50%.
• Other categories, including sweetened drinks, can use a different base or rate. Choose Custom rate to enter your own.
• The excise base is the excise price (usually the retail selling price). Goods held in designated zones are not modelled.

VAT Registration

Check whether VAT registration is mandatory or voluntary.

• Registration is mandatory if taxable supplies in the last 12 months, or expected in the next 30 days, exceed AED 375,000.
• Registration is voluntary if supplies or taxable expenses in the last 12 months, or expected supplies, reach AED 187,500.
• You must apply within 30 days of reaching the mandatory threshold. Penalties can apply for late registration.

Property Transfer & Rental Fees

One-time Dubai Land Department transfer and registration fees, plus the annual municipal rental tax.

• Property transfer fee 4% of the sale or transfer value, payable to the Dubai Land Department (rates and fee names vary by Emirate).
• Registration fee AED 4,000 where the value is above AED 500,000, otherwise AED 2,000.
• Municipal rental tax: 5% of annual rent for residential tenancies, 10% for commercial tenancies, usually added to the DEWA bill.
• A Tax Residency Certificate is optional: AED 1,000 for an individual, AED 1,750 for a business.

Pakistan

Tax year 2027 (1 July 2026 to 30 June 2027). Authority: Federal Board of Revenue (FBR). Amounts are in PKR.

Salary Tax

Salaried individual tax using the tax year 2027 slabs.

• Tax year 2027 slabs for salaried individuals: 0% to Rs 600,000, then 1%, 11%, 20%, 25%, 29%, 32% and 35% above Rs 7 million. The 9% surcharge on salaried income was abolished.
• The salaried slabs apply where salary is more than 75% of total income. Otherwise the non-salaried slabs are used.
• Rebates for teachers and researchers, and other special reductions, are not modelled. Enter allowed credits in the credits field.

Business Tax

Income tax for companies, small companies, banks and non-salaried individuals or AOPs.

• Company 29%, small company 20%, banking company 39%. Individuals and AOPs use the non-salaried slabs (top rate 45%).
• Non-salaried slabs are those last confirmed for individuals and AOPs. Check the current FBR rate card before relying on them.
• Super tax of 8% applies here only above Rs 500 million of income. Banks, oil and gas explorers and fertiliser sellers are outside this estimate.
• Minimum tax, the alternative corporate tax and final tax regimes are separate. Use the Minimum Tax tool to test turnover tax.

Sales Tax

Federal sales tax at 18%, less input tax, with optional further tax.

• Standard rate 18% on taxable supplies of goods. Zero-rated and exempt supplies carry no output tax.
• Further tax applies to supplies to unregistered buyers. Enter the rate and the value of those supplies if it applies to you.
• Provincial sales tax on services is separate and is not calculated here. Input tax adjustments and caps are not modelled.

Withholding Tax

Tax to withhold from a payment, with the higher rate for payees not on the Active Taxpayer List.

• Enter the withholding rate that applies to the type of payment. Rates differ by payment type and payee.
• Payees who are not on the Active Taxpayer List are charged 100% additional withholding tax under the Tenth Schedule.
• Final-tax and exemption certificates are not modelled.

Minimum Tax

Compare turnover-based minimum tax with your normal tax liability.

• Minimum tax is a percentage of turnover, commonly 1.25%. The rate varies by sector and taxpayer.
• You pay the higher of minimum tax and normal tax. Excess minimum tax can generally be carried forward for a limited period.
• Reduced rates for particular sectors are not looked up. Enter the rate that applies to you.

Rental Income Tax

Final tax on rental income for individuals, AOPs and companies under Section 155.

• 0% up to Rs 300,000, then 5% to Rs 600,000, 10% to Rs 2,000,000 and 25% above, for individuals and AOPs.
• A company that receives rental income is taxed at a flat 15% instead of the slabs.
• This is the final tax on rental income for individuals and AOPs; no further income tax is normally due on the same rent.
• Unchanged by the Finance Act 2026.

Property Transfer Tax

Advance tax on buying or selling immovable property under Sections 236C and 236K.

• Finance Act 2026 filer rates: seller 2.75% (down from 3%), buyer 1.25% (down from 2.5%), of the transaction value or FMV, whichever FBR values it at.
• A person not on the Active Taxpayer List is shown here at twice the filer rate, in line with the general Tenth Schedule approach used elsewhere on this site. Actual non-filer property rates may be set differently — confirm with FBR before relying on this.
• Section 7E deemed income tax on property is abolished from Tax Year 2027 and is not calculated here.

Dividend Withholding Tax

Withholding tax on dividend income under Section 150.

• Finance Act 2026 rates: 20% for filers and 40% for non-filers, up from 15% and 30%.
• Rates for dividends from certain power-sector and mutual fund sources can differ and are not modelled.

Prize & Electricity WHT

Withholding tax on prize bond winnings (Section 156) or a commercial or industrial electricity bill (Section 235).

• Prize bonds: a flat 15% applies to both filers and non-filers.
• Electricity: 0% up to Rs 500, 10% up to Rs 20,000 and 12% above, for commercial and industrial connections held by filers. Domestic household connections are taxed differently and are not modelled.

Agricultural Income Tax

Provincial Agricultural Income Tax and Super Tax on net agricultural income.

• Agricultural income is exempt from federal income tax; provinces levy their own Agricultural Income Tax (AIT) instead.
• Slabs shown are the individual slabs commonly used by Punjab, Sindh, Khyber Pakhtunkhwa and Balochistan: 0% to Rs 600,000, then 15%, 20%, 30%, 40% and 45%.
• Super Tax applies only above Rs 150 million of income, rising to 10% above Rs 500 million.
• Company rates, land tax (a separate area-based levy) and provincial penalty rules are not modelled. Confirm the current notified slabs with your provincial revenue authority.

Builder & Developer Fixed Tax

Fixed final tax on builders and developers under Section 100D.

• A fixed tax per square foot (builders) or per square yard (developer plots), varying by project type and city tier.
• This is a final tax under the optional Fixed Tax Regime for the construction or development period.
• Rates are unchanged from the prior year in current public reporting — confirm the current Eleventh Schedule rates with FBR before relying on them.

Property Capital Gains & Costs

Capital Gains Tax on a property sale by holding period, plus an estimate of the buyer's transaction costs.

• For property acquired on or after 1 July 2024: under 1 year 15%; 1–2 years 12.5% (plot), 10% (constructed) or 7.5% (flat); 2–3 years 10% (plot), 7.5% (constructed) or 0% (flat); 3–4 years 7.5% (plot), 5% (constructed) or 0% (flat); 4–5 years 5% (plot) or 0% (constructed/flat); 5 years or more 0%.
• Stamp duty, registration fee and local council fees vary by province and city — the defaults are illustrative only. Enter your local rates.
• The seller pays Capital Gains Tax; the transaction costs shown are typically the buyer's.

Area Conversion

Convert a property area between square feet, Marla, Kanal, square yards and square metres.

• Conversion factors: 1 Marla = 272.25 sq ft, 1 Kanal = 5,445 sq ft (20 Marla), 1 sq yd = 9 sq ft, 1 sq metre ≈ 10.7639 sq ft.
• This tool only converts units. It does not calculate any tax.

Saudi Arabia

Calendar year 2026. Authority: Zakat, Tax and Customs Authority (ZATCA). Amounts are in SAR.

VAT

Saudi VAT at 15% on standard-rated supplies, less recoverable input VAT.

• Standard rate 15%. Zero-rated and exempt supplies carry no output VAT.
• Reverse-charge purchases are treated as fully recoverable. Special schemes and adjustments are not modelled.
• Check classification and treatment under ZATCA rules before filing.

Corporate Income Tax

Corporate income tax at 20% on the non-Saudi, non-GCC share of profit.

• Income tax is 20% of taxable profit multiplied by the non-Saudi and non-GCC ownership share.
• The Saudi and GCC share is subject to Zakat instead. Use the Zakat tool for that share.
• Losses carried forward can offset up to 25% of the year’s taxable profit.
• Special rates for oil and gas activities are not modelled.

Withholding Tax

Withholding tax on payments to non-residents, with treaty rate override.

• Statutory rates: rent, technical or consulting services, dividends, interest, air tickets and international telecom 5%; royalties 15%; management fees 20%; other services 15%.
• If a tax treaty gives a lower rate, enter it as the treaty rate and it replaces the statutory rate.
• Deemed profit rules and exemptions are not modelled.

Zakat

Zakat at 2.5% on the Zakat base of Saudi and GCC owned companies.

• You enter the computed Zakat base. This tool does not build the statutory base from the balance sheet.
• The Zakat base cannot be lower than adjusted net profit, so the higher of the two is used.
• 2.5% for a Hijri year and 2.578% for a Gregorian year. The rate applies to the Saudi and GCC ownership share.

Real Estate Transaction Tax

RETT at 5% on a property transfer, plus the municipal or Ejar registration fee on a lease.

• Real Estate Transaction Tax (RETT) is 5% of the property's disposal value, replacing VAT on most real estate transfers.
• Certain transfers, such as some transfers between spouses and relatives, inheritance, and some off-plan sales through approved developers, may be exempt or receive different treatment — not modelled.
• Commercial leases carry a 2.5% municipal fee on the annual rent; residential leases carry a flat SAR 125 Ejar registration fee instead.

United States

Federal tax year 2026. Authority: Internal Revenue Service (IRS). Amounts are in USD.

Federal Income Tax

Federal income tax by filing status, with capital gains and qualified dividends taxed at preferential rates.

• 2026 federal brackets (10% to 37%) and standard deductions: $16,100 single, $32,200 married filing jointly, $24,150 head of household. 2025 (OBBBA-adjusted): $15,750 / $31,500 / $23,625.
• Long-term capital gains and qualified dividends are taxed at 0%, 15% or 20% based on the selected year's thresholds, stacked on top of ordinary income.
• Not included: state and local tax, the 3.8% net investment income tax, the QBI deduction, AMT, and the newer deductions for tips, overtime, seniors and car loan interest.
• Enter credits after all limits and phase-outs.

Self-Employment Tax

Social Security and Medicare tax on net self-employment earnings.

• Net earnings are 92.35% of profit. Social Security 12.4% up to the wage base ($184,500 for 2026, $176,100 for 2025, less W-2 wages already counted), Medicare 2.9% on everything.
• Additional Medicare tax of 0.9% applies above $200,000 single, $250,000 married jointly, $125,000 married separately (fixed thresholds, unchanged by year).
• Self-employment tax applies when net earnings are $400 or more. Half of the tax is deductible on your income tax return.

C-Corporation Tax

Federal corporate income tax at 21%, with an optional state rate.

• Federal rate 21% of taxable income. Net operating loss deductions are limited to 80% of taxable income before the deduction.
• The state rate is optional and is applied to the same taxable income. State rules, apportionment and deductions differ.
• Corporate alternative minimum tax and the excise tax on buybacks are not modelled.

Sales Tax

State and local sales tax on taxable sales at a combined rate you enter.

• US sales tax is set by states and localities, so you enter the combined rate that applies to the sale.
• Discounts are deducted before tax. Exempt sales are excluded from the taxable amount.
• Nexus, sourcing rules and product-specific rates are not modelled.

Payroll Tax

Employee and employer Social Security and Medicare (FICA) on wages.

• Social Security 6.2% each for employee and employer up to the wage base ($184,500 for 2026, $176,100 for 2025). Medicare 1.45% each on all wages.
• Additional Medicare of 0.9% applies to employee wages above $200,000 (fixed threshold, unchanged by year).
• Federal and state income tax withholding are entered by you and are not final income tax. FUTA and state unemployment tax are not modelled.

Canada

Calendar year 2026. Authority: Canada Revenue Agency (CRA). Amounts are in CAD.

Income Tax & Payroll

Federal and provincial income tax, plus employee CPP and EI payroll deductions.

• 2026 federal brackets: 14% to $58,523, 20.5% to $117,045, 26% to $181,440, 29% to $258,482, 33% above. 2025 (blended transition-year rate): 14.5% to $57,375, 20.5% to $114,750, 26% to $177,882, 29% to $253,414, 33% above.
• Federal Basic Personal Amount: $16,452 (2026) or $16,129 (2025), tapering down to $14,829 / $14,538 at the top of each year's taper band.
• Provincial brackets for Ontario, British Columbia and Alberta use confirmed thresholds for both years. Provincial Basic Personal Amounts are estimates applied as a credit at the province's lowest rate (Alberta's 2026 figure, $22,769, is confirmed).
• CPP and EI maximums are lower in 2025 ($71,300 YMPE, $65,700 EI maximum) than in 2026 ($74,600 YMPE, $68,900 EI maximum); rates are the same both years.
• Quebec is not modelled, since it runs its own parallel income tax and QPP system. Choose "Other" for a federal-only estimate. Non-refundable credits other than the Basic Personal Amount are not modelled.

GST / HST

Estimated federal GST or harmonized sales tax on your spending, by province.

• Ontario uses the 13% Harmonized Sales Tax (HST). Alberta charges only the 5% federal GST, with no provincial sales tax.
• British Columbia charges 5% GST plus a separate 7% Provincial Sales Tax; the 12% combined figure here is an estimate, since PST does not apply to every good or service the way GST/HST does.
• This is a simple spending estimate, not a business GST/HST return with input tax credits.

Australia

Financial year 1 July 2026 to 30 June 2027. Authority: Australian Taxation Office (ATO). Amounts are in AUD.

Income Tax, Medicare & HECS

Federal income tax, the Medicare levy, and compulsory HECS/HELP repayments.

• 2026-27 resident rates: 0% to $18,200, 15% to $45,000, 30% to $135,000, 37% to $190,000, 45% above. 2025-26 used 16% (not 15%) for the second bracket \u2014 the cut took effect from 1 July 2026.
• Medicare levy: 2% of taxable income, phased in from $27,222 for low-income singles. Thresholds are indexed each year, so the current figure may be a little higher.
• HECS/HELP uses the simplified marginal repayment system: 2026-27 thresholds $69,528 / $129,717; 2025-26 thresholds $67,000 / an estimated $125,000 (indexed back from the confirmed 2026-27 figures). Both years: 15% then 17%, capped at 10% of total income.
• The Low Income Tax Offset, the Medicare Levy Surcharge, and non-resident or working-holiday-maker rates are not modelled.

GST

Australian Goods and Services Tax at the flat 10% rate.

• GST is a flat 10% federal tax on most goods and services. Fresh food, most health and education services, and some other categories are GST-free and are not included here.
• This is a simple spending estimate, not a business Activity Statement with input tax credits.