---
title: "Sources for every country (Net Salary World)"
description: "The official and secondary sources behind every rate and threshold Net Salary World uses, by country and tax year."
url: https://net-salary-world.com/sources/
updated: 2026-09-27
site: "Net Salary World"
language: en
---

# Sources

These are the sources behind every rate, threshold and statistic on the site, grouped by country. Each value in our rules files points to one of them and records when it was checked.

## United Kingdom (2026/27)

Last checked on 26 September 2026. [How we calculate](https://net-salary-world.com/en-gb/methodology/)

- [Income Tax rates and Personal Allowances](https://www.gov.uk/income-tax-rates), GOV.UK
- [Income tax: rates and thresholds 2026/27 (CBP-10618)](https://commonslibrary.parliament.uk/research-briefings/cbp-10618/), House of Commons Library
- [The Personal Allowance and basic rate limit for Income Tax and certain NICs thresholds from 6 April 2026](https://www.gov.uk/government/publications/the-personal-allowance-and-basic-rate-limit-for-income-tax-and-certain-national-insurance-contributions-nics-thresholds-from-6-april-2026-to-5-apr), HMRC
- [Scottish income tax rates and bands 2026 to 2027](https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/), Scottish Government
- [Welsh rates of income tax ready reckoner 2026 to 2027](https://www.gov.wales/welsh-rates-of-income-tax-ready-reckoner-2026-to-2027), Welsh Government
- [Rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), HMRC
- [National Insurance rates and categories](https://www.gov.uk/national-insurance-rates-letters), GOV.UK
- [SL3 student and postgraduate loan deduction tables 2026 to 2027](https://www.gov.uk/government/publications/sl3-student-loan-deduction-tables/2026-to-2027-student-and-postgraduate-loan-deduction-tables), HMRC
- [Special rules for student loans](https://www.gov.uk/guidance/special-rules-for-student-loans), HMRC
- [Workplace pensions: what you, your employer and the government pay](https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay), GOV.UK
- [Automatic enrolment earnings thresholds 2026/27 (HCWS1206)](https://questions-statements.parliament.uk/written-statements/detail/2025-12-18/hcws1206), UK Parliament
- [Annual Survey of Hours and Earnings: 2025](https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/earningsandworkinghours/bulletins/annualsurveyofhoursandearnings/2025), Office for National Statistics
- [Annual Survey of Hours and Earnings 2025: employee earnings](https://www.gov.scot/publications/annual-survey-of-hours-and-earnings-2025/pages/employee-earnings/), Scottish Government
- [National Minimum Wage and National Living Wage rates](https://www.gov.uk/national-minimum-wage-rates), GOV.UK
- [Taxing Wages 2026: United Kingdom (2025-2026 income tax year)](https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/united-kingdom-2025-2026-income-tax-year_98c92486.html), OECD

## Germany (2026)

Last checked on 27 September 2026. [How we calculate](https://net-salary-world.com/en-de/methodology/)

- [Lohnsteuer-Handbuch 2026, § 32a EStG Einkommensteuertarif](https://lsth.bundesfinanzministerium.de/lsth/2026/A-Einkommensteuergesetz/IV-Tarif-31-34b/Paragraf-32a/inhalt.html), Bundesministerium der Finanzen
- [Programmablaufplan für die maschinelle Berechnung der Lohnsteuer 2026 (Stand 12.11.2025)](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Steuerarten/Lohnsteuer/Programmablaufplan/2025-11-12-PAP-2026.html), Bundesministerium der Finanzen
- [BMF-Schreiben: Vorsorgepauschale im Lohnsteuerabzugsverfahren ab 2026 (14.08.2025)](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-08-14-vorsorgepau-lohnsteuerabzugsverfahren.pdf?__blob=publicationFile&v=2), Bundesministerium der Finanzen
- [Lohnsteuer-Handbuch 2026, Anhang 30a (Vorsorgepauschale)](https://lsth.bundesfinanzministerium.de/lsth/2026/B-Anhaenge/Anhang-30a/inhalt.html), Bundesministerium der Finanzen
- [Lohnsteuerliche Änderungen zum Jahreswechsel 2025/2026: Solidaritätszuschlag](https://www.haufe.de/id/beitrag/lohnsteuerliche-aenderungen-zum-jahreswechsel-20252026-solidaritaetszuschlag-anhebung-der-freigrenze-HI17067373.html), Haufe
- [Lohnsteuerermäßigungsverfahren 2026: Entlastungsbetrag für Alleinerziehende](https://www.haufe.de/id/beitrag/lohnsteuerermaessigungsverfahren-2026-2-steuerklasse-ii-entlastungsbetrag-fuer-alleinerziehende-HI16077148.html), Haufe
- [Sozialversicherungs-Rechengrößenverordnung 2026](https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html), Bundesministerium der Justiz
- [Faktenblatt Rechengrößen Beitragsrecht 2026](https://www.gkv-spitzenverband.de/media/dokumente/presse/zahlen_und_grafiken/20260101_Faktenblatt_Rechengroessen_Beitragsrecht.pdf), GKV-Spitzenverband
- [Zahlen und Tabellen 2026](https://www.deutsche-rentenversicherung.de/Schwaben/DE/Presse-und-Fachinformationen/Experten/Zahlen-und-Tabellen/ZuT_2026_1.pdf), Deutsche Rentenversicherung
- [Finanzierung der Pflegeversicherung](https://www.bundesgesundheitsministerium.de/themen/pflege/online-ratgeber-pflege/die-pflegeversicherung/finanzierung), Bundesministerium für Gesundheit
- [Durchschnittlicher Zusatzbeitrag 2026](https://www.vbu-net.de/gesetzliche-krankenversicherung-durchschnittlicher-zusatzbeitrag-2026/), vbu
- [Rechengrößen 2026](https://www.aok.de/pp/gg/update/rechengroessen-2026/), AOK
- [Minijob-Grenze](https://www.haufe.de/personal/entgelt/minijob-grenze_78_479516.html), Haufe
- [Midijob: Faktor F 2026](https://rechner-hub.de/midijob-rechner/midijob-erklaerung/), rechner-hub.de
- [Kirchensteuer](https://www.finanztip.de/kirchensteuer/), Finanztip
- [§ 9a EStG Pauschbeträge für Werbungskosten](https://www.gesetze-im-internet.de/estg/__9a.html), Bundesministerium der Justiz
- [§ 10c EStG Sonderausgaben-Pauschbetrag](https://www.gesetze-im-internet.de/estg/__10c.html), Bundesministerium der Justiz
- [§ 4 SolZG 1995 Zuschlagsatz](https://www.gesetze-im-internet.de/solzg_1995/__4.html), Bundesministerium der Justiz
- [§§ 241, 243 SGB V allgemeiner und ermäßigter Beitragssatz](https://www.gesetze-im-internet.de/sgb_5/__243.html), Bundesministerium der Justiz
- [Mindestlohn steigt zum 1. Januar 2026](https://www.bmas.de/DE/Service/Presse/Pressemitteilungen/2025/mindestlohn-steigt-zum-ersten-januar-2026.html), Bundesministerium für Arbeit und Soziales
- [Mittlerer Bruttojahresverdienst lag 2025 bei 54 066 Euro](https://www.destatis.de/DE/Presse/Pressemitteilungen/2026/04/PD26_113_621.html), Statistisches Bundesamt
- [Bruttomonatsverdienste (Stichmonat April 2025)](https://www.destatis.de/DE/Themen/Arbeit/Verdienste/Verdienste-Branche-Berufe/Tabellen/bruttomonats-verdienste-stichmonat.html), Statistisches Bundesamt
- [Official PAP 2026 XML, version 1.0, dated 2025-10-23](https://www.bmf-steuerrechner.de/javax.faces.resource/daten/xmls/Lohnsteuer2026.xml.xhtml), Bundesministerium der Finanzen

## Netherlands (2026)

Last checked on 27 September 2026. [How we calculate](https://net-salary-world.com/en-nl/methodology/)

- [Belangrijkste wijzigingen belastingen 2026](https://open.overheid.nl/documenten/c3d48c04-1009-4ffe-a54b-cebf13427ab5/file), Rijksoverheid (open.overheid.nl)
- [Premie volksverzekeringen 2026](https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/premie_volksverzekeringen), Belastingdienst
- [Tabel algemene heffingskorting 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/algemene_heffingskorting/tabel-algemene-heffingskorting-2026), Belastingdienst
- [Tabel arbeidskorting 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel-arbeidskorting-2026), Belastingdienst
- [Percentages Zvw 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/zorgverzekeringswet/veranderingen-bijdrage-zvw/percentages-zvw), Belastingdienst
- [Tabel bijzondere beloningen 2026](https://www.belastingdienst-cn.nl/documenten/belastingdienst/lh/tabellen-en-rekenregels-2026/tabel-bijzondere-beloningen-2026), Belastingdienst
- [Bijzonder tarief](https://salure.nl/nieuws/bijzonder-tarief), Salure
- [Wet minimumloon en minimumvakantiebijslag, artikel 15](https://wetten.overheid.nl/BWBR0002638/), wetten.overheid.nl
- [AOW-leeftijd](https://www.rijksoverheid.nl/onderwerpen/algemene-ouderdomswet-aow/aow-leeftijd), Rijksoverheid
- [Bedragen minimumloon 2026](https://www.rijksoverheid.nl/themas/werk/minimumloon/bedragen-minimumloon/bedragen-minimumloon-2026), Rijksoverheid
- [Macro Economische Verkenning 2026](https://www.cpb.nl/system/files/cpbmedia/CPB_Raming-macro-economische-verkenning-2026.pdf), Centraal Planbureau
- [Taxing Wages 2026: Netherlands](https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/netherlands_c1363415.html), OECD
- [Witte maandloontabel 2026, Nederland, standaard](https://download.belastingdienst.nl/belastingdienst/dl/rekenhulpen/loonheffing/2026/v01/pdf/wit_mnd_nl_std_20260101.pdf), Belastingdienst
- [Witte tabel bijzondere beloningen 2026, Nederland, standaard](https://download.belastingdienst.nl/belastingdienst/dl/rekenhulpen/loonheffing/2026/v01/pdf/wit_bb_nl_std_20260101.pdf), Belastingdienst

## Canada (2026)

Last checked on 27 September 2026. [How we calculate](https://net-salary-world.com/en-ca/methodology/)

- [Report on the impact of reducing the lowest marginal personal income tax rate](https://www.canada.ca/en/department-finance/services/publications/report-impact-reducing-lowest-marginal-personal-income-tax-rate-non-refundable-tax-credits.html), Department of Finance Canada
- [Tax rates and income brackets for individuals](https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html), Canada Revenue Agency
- [CRA released tax numbers for 2026](https://ca.finance.yahoo.com/news/cra-released-tax-numbers-2026-145834810.html), Jamie Golombek via Yahoo Finance
- [Federal tax brackets 2026](https://canadianmoneyhelp.ca/articles/federal-tax-brackets-2026/), Canadian Money Help
- [Canada employment amount tax credit](https://www.taxtips.ca/filing/canada-employment-amount-tax-credit.htm), TaxTips.ca
- [CPP/QPP contribution rates and maximums](https://www.taxtips.ca/cpp-qpp-and-ei/cpp-qpp-contribution-rates.htm), TaxTips.ca
- [CPP enhancement](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-enhancement.html), Canada Revenue Agency
- [2026 EI premium rates](https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/premium/rates2026.html), Employment and Social Development Canada
- [RRQ: maximum pensionable earnings and contribution rate](https://www.revenuquebec.ca/fr/entreprises/retenues-a-la-source-et-cotisations-de-lemployeur/calcul-des-retenues-et-des-cotisations/cotisations-au-rrq/maximum-des-gains-admissibles-et-taux-de-cotisation/), Revenu Québec
- [Additional plan (QPP2)](https://www.retraitequebec.gouv.qc.ca/en/programs/quebec-pension-plan/additional-plan), Retraite Québec
- [QPIP maximum insurable earnings and premium rate](https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-employer-contributions/quebec-parental-insurance-plan-premiums/maximum-insurable-earnings-and-premium-rate/), Revenu Québec
- [Québec 2026 personal tax rates](https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2026/ey-tax-rates-quebec-2026-01-15-v1.pdf), EY
- [Quebec income tax calculator](https://www.wealthsimple.com/en-ca/tool/tax-calculator/quebec), Wealthsimple
- [Tax brackets Quebec 2026](https://www.mtlblog.com/tax-brackets-quebec-canada-2026), MTL Blog
- [Quebec income tax](https://wealthnorth.ca/taxes/income-tax/quebec/), WealthNorth
- [Quebec deduction for workers](https://www.taxtips.ca/qctax/deduction-for-workers.htm), TaxTips.ca
- [Ontario 2026 tax rates](https://www.taxtips.ca/taxrates/on.htm), TaxTips.ca
- [Ontario tax brackets](https://www.wealthsimple.com/en-ca/learn/ontario-tax-brackets), Wealthsimple
- [Ontario personal tax credits](https://www.taxtips.ca/ontax/personal-tax-credits.htm), TaxTips.ca
- [Ontario Health Premium](https://www.ontario.ca/page/health-premium), Government of Ontario
- [Low-income individuals and families tax credit](https://www.ontario.ca/page/low-income-individuals-and-families-tax-credit), Government of Ontario
- [Basic personal income tax credits](https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic), Government of British Columbia
- [BC tax brackets](https://www.wealthsimple.com/en-ca/learn/bc-tax-brackets), Wealthsimple
- [Tax highlights from the 2026 British Columbia budget](https://www.cifinancial.com/ci-gam/ca/en/expert-insights/articles/tax-highlights-from-the-2026-british-columbia-budget.html), CI Global Asset Management
- [Alberta tax brackets](https://www.wealthsimple.com/en-ca/learn/alberta-tax-brackets), Wealthsimple
- [Alberta 2026 tax rates](https://www.taxtips.ca/taxrates/ab.htm), TaxTips.ca
- [Alberta provincial budget tax updates 2025](https://ca.andersen.com/alberta-provincial-budget-tax-updates-2025-2026/), Andersen
- [Manitoba 2026 tax rates](https://www.taxtips.ca/taxrates/mb.htm), TaxTips.ca
- [Tax Alert 2025 No. 19 (Manitoba)](https://www.ey.com/en_ca/technical/tax/tax-alerts/2025/tax-alert-2025-no-19), EY
- [T4127 Payroll Deductions Formulas, 123rd edition (July 2026)](https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html), Canada Revenue Agency
- [PDOC July 2026 changes: annual BC rate and reduction versus catch-up withholding](https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html), Canada Revenue Agency

## Australia (2026–27)

Last checked on 27 September 2026. [How we calculate](https://net-salary-world.com/en-au/methodology/)

- [Tax rates – Australian residents](https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents), Australian Taxation Office
- [Personal income tax: new tax cuts for every Australian taxpayer](https://www.ato.gov.au/about-ato/new-legislation/in-detail/individuals/personal-income-tax-new-tax-cuts-for-every-australian-taxpayer), Australian Taxation Office
- [Low income tax offset](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/low-income-tax-offset), Australian Taxation Office
- [Medicare levy reduction for low-income earners](https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-reduction/medicare-levy-reduction-for-low-income-earners), Australian Taxation Office
- [PAYG withholding Schedule 1 – Statement of formulas (payments from 1 July 2026)](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-1-statement-of-formulas-for-calculating-amounts-to-be-withheld), Australian Taxation Office
- [Medicare levy surcharge income, thresholds and rates](https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy-surcharge/medicare-levy-surcharge-income-thresholds-and-rates), Australian Taxation Office
- [Study and training support loans rates and repayment thresholds](https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-rates-and-repayment-thresholds), Australian Taxation Office
- [Super guarantee](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee), Australian Taxation Office
- [Maximum contribution base](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-on-payday/what-payments-are-qualifying-earnings/maximum-contributions-base), Australian Taxation Office
- [Standard deduction for work-related expenses](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/standard-deduction-for-work-related-expenses), Australian Taxation Office
- [Average Weekly Earnings, Australia, May 2026](https://www.abs.gov.au/statistics/labour/earnings-and-working-conditions/average-weekly-earnings-australia/latest-release), Australian Bureau of Statistics
- [Employee Earnings, August 2025](https://www.abs.gov.au/statistics/labour/earnings-and-working-conditions/employee-earnings/latest-release), Australian Bureau of Statistics
- [Annual Wage Review 2026](https://www.fairwork.gov.au/about-us/workplace-laws/annual-wage-review/annual-wage-review-2026), Fair Work Ombudsman
- [Taxing Wages 2025 country note: Australia](https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/04/taxing-wages-2025-country-notes_16d47563/australia_3140eb52/5fec2d40-en.pdf), OECD
- [Treasury Laws Amendment (Tax Reform No. 1) Act 2026, Schedule 4](https://www.legislation.gov.au/C2026A00049/asmade/2026-06-26/text/original/epub/OEBPS/document_1/document_1.html), Federal Register of Legislation
- [Act No. 58 of 2026, Schedule 5: Medicare low-income thresholds](https://www.legislation.gov.au/C2026A00058/asmade/2026-06-30/text/original/pdf), Federal Register of Legislation