Methodology & Sources
Every Saldora figure is computed from published statutory rules — not a flat guess. Here is exactly which tax year we model, when the rules take effect, and the authoritative sources behind each country.
Sources tell you where a number came from. If what you need to know is whether it is still being watched, every change to this data — rules that moved, figures we corrected, countries added — is dated and published in the tax data changelog.
Tax year 2026
Rules effective as of 2026-01-01.
15 countries, each modelled
Income tax, social security, employer cost and special regimes.
Figures reflect statutory 2026 rules effective as of 2026-01-01. Results are estimates for typical cases and may differ from an individual's exact position (reliefs, regional variations, personal circumstances). Not tax advice.
Sources by country
Bulgaria
EUR- НАП (nra.bg) — flat 10% income tax; insurable income limits for 2026
- НОИ (noi.bg) / ЗБДОО 2026 — minimum insurable income for the self-employed 550.66 EUR to 31 July and 620.20 EUR from 1 August 2026; maximum 2,111.64 then 2,300 EUR
- Third-category contribution split: employee 13.78%, employer 18.92% (Пенсии, ОЗМ, Безработица, ТЗПБ, ДЗПО, здравно осигуряване)
- Euro adopted 1 January 2026; former BGN thresholds converted at the fixed 1.95583
Switzerland
CHF- ESTV Form. 58c — Steuertarife direkte Bundessteuer natürliche Personen 2026 (Alleinstehende, Verheiratete, Elterntarif −CHF 263/Kind)
- ESTV Kantonsblatt Zürich — Einkommenssteuertarif § 35 StG, gültig ab Steuerperiode 2026
- BSV — Beträge gültig ab 1. Januar 2026: AHV/IV/EO 5.3%, BVG-Grenzbeträge
- SECO / AZA — ALV 1.1% bis CHF 148,200; Solidaritätsprozent per 2023 entfallen
- AHV Merkblatt 2.02 — Beiträge der Selbstständigerwerbenden 2026 (10.0%, Minimum CHF 530)
- Steuerfüsse 2026: ZH Kanton 95% + Stadt Zürich 119%; ZG Kanton 78% + Stadt Zug 52%
Cyprus
EUR- Cyprus Tax Reform 2026 (enacted 22/12/2025, effective 01/01/2026) — bands 0/20/25/30/35% with the tax-free threshold raised to €22,000 and the 35% rate from €72,001
- Cyprus Tax Reform 2026 — family deductions €1,000 / €1,250 / €1,500 per child, means-tested
- Social Insurance Services — 8.8% employee and employer, 16.6% self-employed; maximum insurable earnings €68,904 for 2026
- GESY — 2.65% employee, 2.90% employer, 4.00% self-employed, capped at €180,000
- Employer funds — Redundancy 1.2%, Industrial Training 0.5%, Social Cohesion 2.0% (uncapped)
- Income Tax Law art. 14 (deductions capped at 1/5 of income) and art. 8(23A) (50% exemption)
Czechia
CZK- nařízení vlády č. 365/2025 Sb. — průměrná mzda 2026 CZK 48,967/month (všeobecný vyměřovací základ CZK 46,278 × coefficient 1.0581)
- zákon č. 586/1992 Sb. o daních z příjmů — 15%/23% with the 23% band from 36× the average wage (CZK 1,762,812), sleva na poplatníka CZK 30,840, daňové zvýhodnění CZK 15,204/22,320/27,840, daňový bonus from 6× the minimum wage (CZK 134,400)
- ČSSZ — employee 7.1% (6.5% + 0.6%), employer 24.8%, maximální vyměřovací základ CZK 2,350,416 (48× the average wage); health 4.5%/9% with no ceiling since 2013
- zákon č. 90/2026 Sb. (in force 1.7.2026, retroactive to 1.1.2026) — OSVČ minimum social base back to 35% of the average wage: minimum advance CZK 5,005/month, first paušální band CZK 9,162/month, first-half overpayment refunded
- Finanční správa — paušální režim 2026 bands CZK 9,162 / 16,745 / 27,139 per month for revenue up to CZK 1m / 1.5m / 2m
- MPSV — minimální mzda 2026 CZK 22,400/month
Germany
EUR- § 32a EStG (gesetze-im-internet.de) — 2026 income tax tariff, incl. the zone formulas
- Sozialversicherungs-Rechengrößenverordnung 2026 — BBG 8,450/month (pension & unemployment) and 5,812.50/month (health & nursing)
- BMG — average GKV Zusatzbeitrag 2.9% for 2026 (2.5% in 2025)
- SolZG — Soli Freigrenze 20,350 EUR for a single assessment in 2026, 11.9% mitigation zone
- § 19 UStG (JStG 2024) — Kleinunternehmer limits 25,000 / 100,000 from 2025
- PwC Germany Tax Summary (taxsummaries.pwc.com)
Spain
EUR- AEAT — IRPF 2026: state scale 9.5/12/15/18.5/22.5/24.5 plus the supletory autonomic scale, giving the 19/24/30/37/45/47 reference used here
- AEAT — reducción por rendimientos del trabajo: 7,302 up to 14,852, tapering at 1.75 and available below 19,747.5; mínimo personal 5,550 plus per-child amounts
- Orden PJC/297/2026 (BOE 31/03/2026) — base máxima 5,101.20/month and the 2026 autónomo tranches (bases frozen at 2025 levels)
- Seguridad Social — MEI 0.90% for 2026 (0.15% employee / 0.75% employer), rising yearly
- PwC Spain Tax Summary (taxsummaries.pwc.com)
France
EUR- Loi n° 2026-103 du 19/02/2026 (art. 4) — barème IR 2026 (revenus 2025), indexation +0,9 %
- service-public.fr — quotient familial 1 807 €/demi-part, parent isolé 4 262 €, décote 897 €/1 483 € à 45,25 %, abattement 10 % (509 € à 14 555 €)
- art. 223 sexies CGI — contribution exceptionnelle sur les hauts revenus (3 % puis 4 %)
- Arrêté du 22/12/2025 — PASS 2026 : 48 060 € (+2 %)
- URSSAF / Agirc-Arrco — cotisations salariales 2026, CET 0,14 % au-delà du PASS, CSG 9,20 % + CRDS 0,50 % (abattement 1,75 % limité à 4 PASS)
- URSSAF — micro-entrepreneur 2026 : BNC 25,6 % (décret 2025-943), abattement micro-fiscal 34 %
- Loi de finances 2026 — plafonds micro 2026-2028 : 83 600 € (services/BNC), TVA 37 500 €
United Kingdom
GBP- HMRC — Rates and thresholds for employers 2026 to 2027 (gov.uk)
- GOV.UK — Income Tax rates and Personal Allowance, incl. the £100,000 taper
- Autumn Budget 2025 — income tax and NIC thresholds frozen to April 2031
- GOV.UK — Self-employed National Insurance (Class 4; Class 2 SPT £7,105 for 2026/27)
- GOV.UK — VAT registration threshold £90,000; Child Benefit rates and the HICBC
Greece
EUR- Ν. 5246/2025 άρθρο 3 (ΦΕΚ Α΄198/11-11-2025) — 2026 scales of άρθρο 15 ΚΦΕ, incl. the per-child reductions of the 2nd and 3rd brackets and the youth rates
- Άρθρο 16 ΚΦΕ — tax reduction (μείωση φόρου) and its taper above €12,000
- PwC Greece Tax Summary — employee 13.37% / employer 21.79% social security (from 01/01/2025)
- Εγκύκλιος e-ΕΦΚΑ 4/2026 — monthly insurable-earnings ceiling €7,761.94
- Εγκύκλιος e-ΕΦΚΑ 6/2026 — 2026 contribution categories for the self-employed
- AADE (aade.gr) — income tax administration
Ireland
EUR- Revenue (revenue.ie) — income tax, tax credits, USC
- Dept. of Social Protection SW14 — PRSI 2026 rates
- Budget 2026 (gov.ie / citizensinformation.ie)
- PwC Ireland Tax Summary (taxsummaries.pwc.com)
Italy
EUR- Agenzia delle Entrate — IRPEF rates & detrazioni (art. 13 TUIR, commi 1, 1.1 and 5)
- Legge di Bilancio 2026 (L. 199/2025) — second IRPEF bracket cut 35% → 33%
- L. 207/2024 art. 1 co. 4–9 — somma integrativa & ulteriore detrazione (structural from 2026)
- Agenzia delle Entrate circ. 4/E of 16 May 2025 — cuneo fiscale, cumulation rules
- INPS circ. 6/2026 — minimali e massimali: prima fascia €56,224, massimale €122,295
- INPS circ. 8/2026 — Gestione Separata 26.07% for professionals
Malta
EUR- MTCA (mtca.gov.mt) — 2026 tax rates: the seven single, married, parent and family computations
- Malta Budget 2026 — new married and parent bands for one, and two or more, children
- MTCA — Class 1 & Class 2 social security contribution rates 2026 (max 55.93 EUR/week)
- socialsecurity.gov.mt — contribution categories, weekly ceilings and maximum pensionable income
- CFR/VAT Department — 18% standard rate, Article 11 small-undertaking thresholds
Netherlands
EUR- Belastingdienst — Box 1 2026: 35.75% to 38,883 / 37.56% to 78,426 / 49.50% above (8.10% tax + 27.65% volksverzekeringen in bracket 1)
- Belastingdienst — heffingskortingen 2026: algemene 3,115 (taper 6.398% from 29,736), arbeidskorting max 5,685 (taper 6.51% from 45,592 to 132,920)
- Staatscourant 13/11/2025 — Zvw 2026: werkgeversheffing 6.10%, bijdrage 4.85%, maximum bijdrage-inkomen 79,409
- Staatscourant 05/12/2025 — premies werknemersverzekeringen 2026 and maximumpremieloon 79,412
- Belastingplan 2026 — zelfstandigenaftrek 1,200, MKB-winstvrijstelling 12.7%, KOR 20,000
- SVB (svb.nl) — volksverzekeringen · UWV (uwv.nl) — employee insurance
Poland
PLN- podatki.gov.pl — PIT scale 12%/32%, kwota wolna PLN 30,000, koszty PLN 250/month (unchanged for 2026)
- zus.pl — employee ZUS 13.71%, 30-krotność cap PLN 282,600 (30 × PLN 9,420), health 9% (2026)
- zus.pl — entrepreneur 'duży ZUS' base PLN 5,652.60 → PLN 1,926.76/month (2026)
- JDG health 2026 — minimum PLN 432.54/month, liniowy 4.9% (deductible ≤ PLN 14,100), ryczałt tiers 498.35 / 830.58 / 1,495.04 (60/100/180% of PLN 9,228.64)
- ustawa o PIT art. 6 ust. 4c–4f (lone parent), art. 27f (ulga prorodzinna), art. 30h (danina)
Portugal
EUR- OE2026 — the nine IRS escalões, limits uprated 3.51% and rates cut 0.3pp in bands 2–5 (12.5 / 15.7 / 21.2 / 24.1 / 31.1 / 34.9 / 43.1 / 44.6 / 48%)
- AT — dedução específica 8.54 × IAS (4,587.09 for 2026); deduções à coleta 600 per person
- Segurança Social — TSU 2026: 11% employee, 23.75% employer, 21.4% independent workers on 70% of service income
- CIVA art. 53 — VAT exemption up to 15,000 turnover (unchanged for 2026); standard rate 23%
- PwC Portugal Tax Summary (taxsummaries.pwc.com)
Currency reference rates
Indicative reference rates used only to rank different-currency results in /compare. Each result also carries its native-currency figures and the fxRate applied. As of 2026-01-01.
| Currency | Per 1 EUR |
|---|---|
| EUR | 1 |
| GBP | 0.84 |
| CHF | 0.94 |
| PLN | 4.25 |
| SEK | 11.3 |
| DKK | 7.46 |
| NOK | 11.7 |
| CZK | 25.2 |
| HUF | 395 |
| RON | 4.97 |
| USD | 1.08 |
These calculations are estimates for typical cases and may differ from an individual's exact position (personal reliefs, regional variations, collective agreements). They are not tax advice — for decisions, consult a qualified professional.