How it works
Progressive income tax systems do not tax your entire salary at a single flat percentage. Instead, your annual taxable income is divided into sequential brackets (tranches): the first slice is exempt (0%), the next slice is taxed at a low introductory rate, and only the income exceeding higher thresholds is taxed at top marginal rates. This calculator combines social security deductions and progressive income tax brackets across seven major jurisdictions for 2026.
Comparison of 2026 Personal Income Tax Regimes
The summary table below outlines the personal exemption, zero-tax bracket, marginal rate range, and employee social security deduction for each supported country:
| Country | Personal Exemption & 0% Band | Progressive Tax Brackets | Employee Social Security |
|---|---|---|---|
| Egypt (Law 7/2024 Amendments) | 20,000 EGP personal exemption + 40,000 EGP 0% bracket (60,000 EGP total exempt) | 10% → 15% → 20% → 22.5% → 25% → 27.5% | 11% on insurable wage (2,700–16,700 EGP/mo), deducted before tax |
| Jordan (Income Tax Law) | 9,000 JOD/year personal exemption | 5% → 10% → 15% → 20% → 25% → 30% | 7.5% SSC (up to 3,500 JOD/mo), deducted before tax |
| Morocco (2026 Finance Law IR) | Professional expenses 35% (gross ≤ 78,000 MAD) or 25% capped at 35,000 MAD + 40,000 MAD 0% bracket | 10% → 20% → 30% → 34% → 37% | CNSS 4.48% (up to 6,000 MAD/mo) + AMO 2.26%, deducted before tax |
| Saudi Arabia | 100% exempt on employment wages | 0% personal income tax on salaries | 9.75% GOSI (Saudi nationals, up to 45,000 SAR/mo) |
| United Arab Emirates | 100% exempt on employment wages | 0% personal income tax on salaries | 5% GPSSA for Emiratis who joined before 31 Oct 2023 (up to 50,000 AED/mo); later joiners pay 11% up to 70,000 AED. The calculator uses 5% |
| United Kingdom (2026/27 tax year, England, Wales & NI) | £12,570 Personal Allowance (reduced by £1 per £2 above £100,000) | 20% Basic → 40% Higher → 45% Additional | 8% Class 1 NI (£12,570–£50,270) + 2% above |
| United States (2026 federal, single filer) | $16,100 standard deduction | 10% → 12% → 22% → 24% → 32% → 35% → 37% | 6.2% Social Security up to $184,500 + 1.45% Medicare (+0.9% above $200,000); not deducted before income tax |
Detailed Breakdown of Egypt’s Payroll Tax Brackets (Law 7 of 2024)
- Social Insurance First: 11% is deducted from the monthly insurable wage (minimum 2,700 EGP, maximum 16,700 EGP in 2026). This social contribution is tax-exempt.
- Annual Personal Exemption: 20,000 EGP per year (1,666.67 EGP/month) is subtracted directly from annual gross income after social insurance before applying brackets.
- Progressive Slices on Net Taxable Income:
- 0 to 40,000 EGP: 0% (Exempt)
- 40,001 to 55,000 EGP: 10%
- 55,001 to 70,000 EGP: 15%
- 70,001 to 200,000 EGP: 20%
- 200,001 to 400,000 EGP: 22.5%
- 400,001 to 1,200,000 EGP: 25%
- Above 1,200,000 EGP: 27.5%
An employee in Cairo earns a gross monthly salary of 15,000 EGP (180,000 EGP/year) with social insurance enabled:
- Monthly Social Insurance (11% of 15,000): 1,650.00 EGP/month (19,800 EGP/year).
- Annual Income After Social Insurance: 180,000 − 19,800 = 160,200 EGP.
- Subtract Annual Personal Exemption (20,000 EGP): Taxable base = 140,200 EGP/year.
- Bracket Tax: First 40,000 at 0% (0) + next 15,000 at 10% (1,500) + next 15,000 at 15% (2,250) + remaining 70,200 at 20% (14,040) = 17,790 EGP/year (1,482.50 EGP/month).
- Net Monthly Take-Home Salary: 15,000 − 1,650 − 1,482.50 = 11,867.50 EGP/month (Effective tax rate: 9.88%).
High earners in Egypt
Under Law 7 of 2024, people with high taxable income lose the lower brackets: above 600,000 EGP a year the 0% band is taxed at 10%; above 700,000 the bands up to 70,000 are taxed at 15%; above 800,000 everything up to 200,000 at 20%; above 900,000 everything up to 400,000 at 22.5%; and above 1,200,000 everything up to 1,200,000 at 25%. The calculator applies this automatically.
Inspect your employer’s social security share and estimated pension in the /en/gosi-calculator, break down housing and transport allowances in the /en/salary-calculator, calculate consumption tax with the /en/vat-calculator, and estimate severance rights via the /en/end-of-service-calculator.