Tax rates and sources
Every rate, threshold and limit behind the tax calculators - the year it applies to, and the authority it came from. Generated from the same constants the calculators use, so this page cannot disagree with them.
Last updated: September 3, 2026
Which tax year each table models
| Jurisdiction | Tax year | Source |
|---|---|---|
| United States | 2026 | IRS and SSA |
| United Kingdom | 2026/27 | HMRC |
| Canada | 2026 | Canada Revenue Agency |
| Australia | 2026-27 | Australian Taxation Office |
Tax figures are the only numbers on this site with an expiry date. A conversion factor written in 1959 is still correct; a tax band is correct for one year and quietly wrong afterwards. An automated check compares each table against the calendar and fails when one falls behind, so a stale rate is caught rather than noticed.
United States
Federal ordinary-income brackets for a single filer. Married filing jointly and head of household use the same rates at different thresholds.
| Taxable income from | Rate |
|---|---|
| $0 | 10% |
| $12,400 | 12% |
| $50,400 | 22% |
| $105,700 | 24% |
| $201,750 | 32% |
| $256,200 | 35% |
| $640,600 | 37% |
- Standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household
- Social Security: 6.20% on wages up to $184,500
- Medicare: 1.45% with no cap, plus 0.90% above $200,000 (single)
- 401(k) elective deferral limit: $24,500
State income tax is modelled as a single effective rate. States with no wage income tax and flat-tax states are exact; progressive states use a representative mid-income rate and are labelled as approximate on the calculator itself.
United Kingdom
Personal allowance £12,570, withdrawn by £1 for every £2 of income above £100,000 and gone entirely at £125,140.
| Band | Taxable income from | Rate |
|---|---|---|
| Basic rate | £0 | 20% |
| Higher rate | £37,700 | 40% |
| Additional rate | £112,570 | 45% |
Scotland sets its own bands. National Insurance is not devolved and is the same UK-wide.
| Scottish band | Taxable income from | Rate |
|---|---|---|
| Starter rate | £0 | 19% |
| Basic rate | £3,967 | 20% |
| Intermediate rate | £16,956 | 21% |
| Higher rate | £31,092 | 42% |
| Advanced rate | £62,430 | 45% |
| Top rate | £112,570 | 48% |
- National Insurance: 8% between £12,570 and £50,270, then 2%
- Student loan thresholds: No student loan £∞ at 0%; Plan 1 £26,900 at 9%; Plan 2 £29,385 at 9%; Plan 4 (Scotland) £33,795 at 9%; Plan 5 £25,000 at 9%; Postgraduate loan £21,000 at 6%
Canada
Federal basic personal amount $16,452. Provincial tax is charged on top of federal tax, using each province’s own schedule and its own basic personal amount.
| Federal taxable income from | Rate |
|---|---|
| $0 | 14.00% |
| $58,523 | 20.50% |
| $117,045 | 26% |
| $181,440 | 29.00% |
| $258,482 | 33% |
| Province / territory | Basic personal amount | Lowest rate | Highest rate |
|---|---|---|---|
| Alberta | $22,769 | 8% | 15% |
| British Columbia | $13,216 | 5.06% | 20.50% |
| Manitoba | $15,780 | 10.80% | 17.40% |
| New Brunswick | $13,664 | 9.40% | 19.50% |
| Newfoundland and Labrador | $13,094 | 8.70% | 21.80% |
| Nova Scotia | $11,932 | 8.79% | 21% |
| Northwest Territories | $18,198 | 5.90% | 14.05% |
| Nunavut | $19,659 | 4% | 11.50% |
| Ontario | $12,989 | 5.05% | 13.16% |
| Prince Edward Island | $15,000 | 9.50% | 20% |
| Quebec | $18,952 | 14.00% | 25.75% |
| Saskatchewan | $20,381 | 10.50% | 14.50% |
| Yukon | $16,452 | 6.40% | 15% |
- CPP: 5.95% between the $3,500 basic exemption and $74,600, then 4% (CPP2) up to $85,000
- QPP (Quebec): 6.40%
- EI: 1.63% on earnings up to $68,900, or 1.30% in Quebec
Australia
| Taxable income from | Rate |
|---|---|
| $0 | 0% |
| $18,200 | 15% |
| $45,000 | 30% |
| $135,000 | 37% |
| $190,000 | 45% |
- Medicare levy: 2%, shading in between $28,011 and $35,014
- Superannuation guarantee: 12%
- HELP repayment: nothing below $69,528, then 15% above $69,528, 17% above $129,717, capped at 10% of total income. Marginal since 2025–26 — the older whole-of-income rule is no longer in force.
Why this page exists
A calculator asks to be trusted with a number that may decide a budget. Publishing the inputs, the year they apply to and the authority they came from is the difference between asking you to trust us and inviting you to check us, and the second is the only defensible position for a site with no institutional standing.
Everything above is generated from the same constants the calculators run on, not transcribed alongside them. A page that could drift from the engine would be worse than no page at all.
If you spot a figure that is wrong or out of date, please tell us — corrections are the most useful message we receive.