From salary to result
There's no single formula for Europe. Each country has its own order of steps, so each one gets its own calculation, built from the same five parts.
A worked example
€100,000 gross in Catalonia, single, 2026, standard rules. This is the exact order our Spain calculation follows.
- Social security: 6.5% of monthly pay up to €5,101.20, plus a small solidarity contribution on pay above it€4,061.64
- Taxable income: gross minus social security and the fixed €2,000 for work expenses€93,938.36
- State income tax, on the state scale, after the €5,550 personal allowance€16,059.63
- Catalan income tax, on Catalonia's own scale, worked out separately€16,288.26
- Income tax: state plus Catalan€32,347.89
- Net: gross minus social security minus income tax€63,590.47
Every result on the site has a "Show the calculation" panel with these steps for your own numbers.
Where the rules come from
We read rules from official sources: the Spanish BOE and tax agency, German federal law and the finance ministry's payroll specification, the Polish legal gazette and tax portal, the Norwegian Tax Act and tax administration, Dutch law on wetten.overheid.nl and the Belastingdienst, and Irish law and Revenue's guidance. Every rule is stored with its source, the date we checked it, and a status.
| Rule | Source | Status |
|---|---|---|
| Spain: Beckham Law, 24% on salary | Ley 35/2006 del IRPF, art. 93 | Enacted |
| Norway: PAYE scheme, 25% on pay | Skatteloven chapter 19 | Enacted |
| Netherlands: 30% ruling, 27% from 2027 | Wet op de loonbelasting 1964, art. 31a; Belastingplan 2025 | Enacted |
| Poland: new tax scale from 2027 | Passed by the Sejm 5 Nov 2026, waiting for the President | Draft |
| Germany: income tax reform 2027 | Government bill, Drucksache 21/8235 | Draft |
| Madrid: 0.5-point cut for 2027 | Regional government announcement, 26 Jan 2026 | Announced |
When a rule changes, the change is dated in our changelog. Old results stay reproducible: every result shows its tax year and the version of our calculation.
Sources
Every law, regulation and official table the calculators use, linked to its official publisher. Each calculator lists the articles it relies on in its own sources section.
Spain
- Ley 35/2006 del IRPF · BOE
- Real Decreto 439/2007 (Reglamento del IRPF) · BOE
- Orden PJC/297/2026 (cotización 2026) · BOE
- Orden HFP/1338/2023 (Modelos 149 y 151) · BOE
- Consulta vinculante DGT V1112-25 · DGT
- Decret legislatiu 1/2024, llibre sisè del Codi tributari de Catalunya · Portal Jurídic de Catalunya
- Decreto Legislativo 1/2010 de la Comunidad de Madrid (tributos cedidos) · BOE
Italy
- Testo unico delle imposte sui redditi (DPR 917/1986) · Normattiva
- Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026) · Normattiva
- Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025) · Normattiva
- Decreto legislativo 27 dicembre 2023, n. 209 · Normattiva
- Decreto-legge 27 marzo 2026, n. 38 (convertito dalla legge 22 maggio 2026, n. 88) · Normattiva
- Decreto-legge 31 maggio 2010, n. 78 · Normattiva
- Decreto legislativo 14 settembre 2015, n. 147 · Normattiva
- INPS, circolare n. 6 del 30 gennaio 2026 · INPS
- Addizionale regionale IRPEF, Regione Lombardia · Regione Lombardia
- Legge regionale Lazio 31 dicembre 2025, n. 20 · Consiglio regionale del Lazio
Norway
- Skatteloven (lov om skatt av formue og inntekt) · Lovdata
- Folketrygdloven · Lovdata
- Kildeskatt på lønn for utenlandske arbeidstakere · Skatteetaten
- Utmelding av kildeskatt på lønn (RF-1515) · Skatteetaten
- Tax when you move to Norway · Skatteetaten
- Satser · Skatteetaten
- Satser 2026: skatt på alminnelig inntekt · Skatteetaten
- Satser 2026: trinnskatt · Skatteetaten
- Satser 2026: trygdeavgift · Skatteetaten
- Satser 2026: minstefradrag · Skatteetaten
- Satser 2026: personfradrag · Skatteetaten
Poland
- Ustawa o podatku dochodowym od osób fizycznych · ISAP (Sejm)
- Ustawa o systemie ubezpieczeń społecznych · ISAP (Sejm)
- Przewodnik dla podatnika „Ulga na powrót” · Ministerstwo Finansów
- Ustawa o świadczeniach opieki zdrowotnej finansowanych ze środków publicznych · ISAP (Sejm)
Switzerland
- Bundesgesetz über die direkte Bundessteuer (DBG) · Fedlex
- ESTV, Tarife für die direkte Bundessteuer 2026 (Form. 58c) · ESTV
- Expatriates-Verordnung (ExpaV), SR 642.118.3 · Fedlex
- Quellensteuerverordnung (QStV), SR 642.118.2 · Fedlex
- Bundesgesetz über die Alters- und Hinterlassenenversicherung (AHVG) · Fedlex
- Arbeitslosenversicherungsgesetz (AVIG) · Fedlex
- Bundesgesetz über die Unfallversicherung (UVG) · Fedlex
- Bundesgesetz über die berufliche Vorsorge (BVG) · Fedlex
- Steuergesetz des Kantons Zürich (StG), LS 631.1 · ZH-Lex
- Zürcher Steuerbuch, ZStB 26.2 (Expatriates) · Kantonales Steueramt Zürich
Netherlands
- Wet inkomstenbelasting 2001 · wetten.overheid.nl
- Wet op de loonbelasting 1964 · wetten.overheid.nl
- Heffingskortingen 2026 · Belastingdienst
- Premie volksverzekeringen 2026 · Belastingdienst
- Expatregeling (30%-regeling) aanvragen · Belastingdienst
Germany
- Einkommensteuergesetz (EStG) · gesetze-im-internet.de
- Solidaritätszuschlaggesetz 1995 · gesetze-im-internet.de
- Sozialversicherungsrechengrößen-Verordnung 2026 · gesetze-im-internet.de
- SGB V (Krankenversicherung) · gesetze-im-internet.de
- SGB XI (Pflegeversicherung) · gesetze-im-internet.de
- SGB VI (Rentenversicherung) · gesetze-im-internet.de
- SGB III (Arbeitsförderung) · gesetze-im-internet.de
- Bundesumzugskostengesetz (BUKG) · gesetze-im-internet.de
- Auslandsumzugskostenverordnung (AUV) · gesetze-im-internet.de
Malta
- Income Tax Act (Cap. 123) · legislation.mt
- Income Tax Management Act (Cap. 372) · legislation.mt
- Tax Treatment of Highly Skilled Individuals Rules, 2026 (S.L. 123.219) · legislation.mt
- Guidelines on the Highly Skilled Individuals Rules (MTCA, April 2026) · Malta Tax and Customs Administration
- Highly Qualified Persons Rules (S.L. 123.126) · legislation.mt
- Nomad Residence Permits (Income Tax) Rules, 2023 (S.L. 123.210) · legislation.mt
- Social Security Act (Cap. 318) · legislation.mt
- Class 1 social security contributions 2026 · Social Security Department
Ireland
- Taxes Consolidation Act 1997, Notes for Guidance (Finance Act 2025 edition) · Revenue
- Finance Act 2025 · Irish Statute Book
- Social Welfare (Miscellaneous Provisions) Act 2024 · Irish Statute Book
- Social Welfare Consolidation Act 2005 · Law Reform Commission (revised acts)
- Special Assignee Relief Programme (SARP) · Revenue
- Tax and Duty Manual Part 34-00-10, Special Assignee Relief Programme · Revenue
Greece
- Κώδικας Φορολογίας Εισοδήματος (ν. 4172/2013) · Taxheaven, consolidated text
- ν. 5246/2025 (ΦΕΚ Α΄ 198/11.11.2025), φορολογική μεταρρύθμιση · Taxheaven, consolidated text
- e-ΕΦΚΑ, ανώτατο όριο ασφαλιστέων αποδοχών (εγκ. 4/2026) · e-EFKA
- AADE, Tax incentives for transferring tax residence to Greece (articles 5A, 5B, 5C ITC) · AADE
Cyprus
- Ο περί Φορολογίας του Εισοδήματος Νόμος 118(Ι)/2002 · CyLaw
- Tax reform 2026: Ν. 244(Ι)/2025 amending the Income Tax Law · Cyprus Tax Department
- Απαλλαγή 50% για πρώτη εργοδότηση στη Δημοκρατία, άρθρα 8(23) και 8(23Α) · Cyprus Tax Department
- Ανώτατο όριο ασφαλιστέων αποδοχών 2026 (Ν. 59(Ι)/2010) · Social Insurance Services
- Ο περί Γενικού Συστήματος Υγείας Νόμος 89(Ι)/2001 · CyLaw
How we test
Each country has test cases: a salary and the answer we expect. Code tested against answers it produced itself proves nothing, so every test case says where its expected answer comes from.
| Country | Test cases | Checked against an independent calculator | Computed by us only | Official simulator |
|---|---|---|---|---|
| Spain | 6 | 2 | 4 | Not yet |
| Italy | 4 | 0 | 4 | Not yet |
| Germany | 3 | 3 | 0 | Not yet |
| Poland | 7 | 3 | 4 | Not yet |
| Norway | 4 | 0 | 4 | Not yet |
| Netherlands | 5 | 0 | 5 | Not yet |
| Malta | 6 | 1 | 5 | Not yet |
| Ireland | 5 | 0 | 5 | Not yet |
| Greece | 3 | 0 | 3 | Not yet |
| Cyprus | 6 | 1 | 5 | Not yet |
Before launch, we'll run cases through the official simulators (Spain's AEAT, Germany's BMF, the Dutch Belastingdienst) and update this table. Poland's return relief and the Netherlands have no independent example yet; we say so next to those results. Neither has Malta's 15% rate for highly skilled people.
Monthly figures and currencies
Monthly figures are averages. We calculate the tax for the whole year and divide by 12. Your real payslip can differ month to month: in Poland, for example, pension contributions stop once you reach the yearly cap, which at €100,000 happens in August.
Each country is calculated in its own currency, then converted for display using the European Central Bank's daily reference rate. The rate and its date are shown next to every converted result.
What we don't cover
- Self-employment and freelance income
- Moving partway through a year
- Joint filing, partners and children
- Investment, rental and other income
- Whether you personally qualify for a tax benefit. We show the conditions; a tax adviser can confirm them
When a case isn't supported, we say so instead of guessing.
Found a mistake?
Tell us the country, your inputs and what you expected. We check every report against the law and note fixes in the changelog.
Report a mistakeInformation, not tax advice. Test-case counts are from the research file as of 15 Nov 2026.