Where every figure comes from
Every dated figure on this site — tax brackets, contribution limits, fee schedules, statutory thresholds — is registered in a monitored inventory with its primary source, the date a person last verified it, and the date it stops being true. This page is that inventory, rendered live. It is not a summary of the audit; it is the audit.
Last updated
The inventory at a glance
Sources are primary only: statutes and revenue procedures for the US, gov.uk for the UK, canada.ca for Canada, the ATO for Australia. No figure on this site is sourced from another calculator site, a blog, or a language model.
United States — 31 sources
| Figures | Source | Verified | Valid to | Status |
|---|---|---|---|---|
| US federal income tax 2026 | US Internal Revenue Service | 17 Aug 2026 | 31 Dec 2026 | Current |
| US federal income tax 2025 | US Internal Revenue Service | 10 Aug 2026 | 31 Dec 2025 | Historical |
| US alternative minimum tax 2026 | US Internal Revenue Service | 17 Aug 2026 | 31 Dec 2026 | Current |
| US payroll and self-employment tax 2026 | US Internal Revenue Service | 17 Aug 2026 | Until amended | Current |
| US capital gains 2026 | US Internal Revenue Service | 14 Aug 2026 | 31 Dec 2026 | Current |
| US section 179 and bonus depreciation 2026 | US Internal Revenue Service | 22 Aug 2026 | 31 Dec 2026 | Current |
| US single life expectancy table | US Government Publishing Office | 22 Aug 2026 | 31 Dec 2026 | Current |
| US qualified charitable distributions 2026 | US Internal Revenue Service | 22 Aug 2026 | 31 Dec 2026 | Current |
| US charitable contribution rules 2026 | US Internal Revenue Service | 22 Aug 2026 | 31 Dec 2026 | Current |
| US federal poverty guidelines 2025 | US Government Publishing Office | 22 Aug 2026 | 31 Dec 2026 | Current |
| US premium tax credit 2026 | US Internal Revenue Service | 22 Aug 2026 | 31 Dec 2026 | Current |
| US foreign earned income exclusion 2026 | US Internal Revenue Service | 22 Aug 2026 | 31 Dec 2026 | Current |
| US gift tax 2026 | US Internal Revenue Service | 22 Aug 2026 | 31 Dec 2026 | Current |
| US child tax credit 2026 | US Internal Revenue Service | 23 Aug 2026 | 31 Dec 2026 | Current |
| US adoption credit 2026 | US Internal Revenue Service | 23 Aug 2026 | 31 Dec 2026 | Current |
| US child and dependent care 2026 | Cornell Law School, Legal Information Institute | 23 Aug 2026 | 31 Dec 2026 | Current |
| US savers credit 2026 | US Internal Revenue Service | 23 Aug 2026 | 31 Dec 2026 | Current |
| US kiddie tax 2026 | US Internal Revenue Service | 23 Aug 2026 | 31 Dec 2026 | Current |
| US federal asset protection (ERISA, 522(n) cap, garnishment ceiling) | Cornell Law School, Legal Information Institute | 26 Aug 2026 | 31 Mar 2028 | Current |
| US carried interest (section 1061 three-year rule) | Cornell Law School, Legal Information Institute | 26 Aug 2026 | Until amended | Current |
| US installment sales (sections 453, 453A) | Cornell Law School, Legal Information Institute | 27 Aug 2026 | Until amended | Current |
| US Medicare Part B and D 2026 | US Government Publishing Office | 26 Aug 2026 | 31 Dec 2026 | Current |
| US nonqualified deferred compensation rules (sections 409A, 3121(v)(2), 4 USC 114) | Cornell Law School, Legal Information Institute | 26 Aug 2026 | Until amended | Current |
| US opportunity zones (section 1400Z-2, original regime) | Cornell Law School, Legal Information Institute | 27 Aug 2026 | Until amended | Current |
| US qualified small business stock (section 1202) | Cornell Law School, Legal Information Institute | 24 Aug 2026 | 31 Dec 2026 | Current |
| US long-term care premium and per diem limits 2026 | US Internal Revenue Service | 24 Aug 2026 | 31 Dec 2026 | Current |
| US Social Security benefit taxability thresholds | Cornell Law School, Legal Information Institute | 24 Aug 2026 | Until amended | Current |
| US 529-to-Roth rollover (section 529(c)(3)(E)) | Cornell Law School, Legal Information Institute | 26 Aug 2026 | Until amended | Current |
| US employer plan limits 2026 (402(g), 415(c), catch-ups) | US Internal Revenue Service | 26 Aug 2026 | 31 Dec 2026 | Current |
| US SBA 7(a) fees FY2026 | US Small Business Administration | 23 Aug 2026 | 30 Sept 2026 | Year-end near |
| US estate tax 2026 | US Internal Revenue Service | 14 Aug 2026 | Until amended | Current |
United Kingdom — 12 sources
| Figures | Source | Verified | Valid to | Status |
|---|---|---|---|---|
| UK income tax and NI 2026-27 | GOV.UK, HM Revenue & Customs | 22 Aug 2026 | 5 Apr 2027 | Current |
| UK income tax and NI 2025-26 | HM Revenue & Customs | 10 Aug 2026 | 5 Apr 2026 | Historical |
| UK dividend tax 2026-27 | GOV.UK, HM Revenue & Customs | 22 Aug 2026 | 5 Apr 2027 | Current |
| UK venture capital schemes 2026-27 (EIS, SEIS, VCT) | GOV.UK | 27 Aug 2026 | 5 Apr 2027 | Current |
| UK pension annual allowance 2026-27 | GOV.UK | 27 Aug 2026 | 5 Apr 2027 | Current |
| UK stamp duty land tax | HM Revenue & Customs | 18 Aug 2026 | Until amended | Current |
| UK ISA allowances 2026-27 | HM Revenue & Customs | 18 Aug 2026 | Until amended | Current |
| UK inheritance tax 2026-27 | HM Revenue & Customs | 18 Aug 2026 | Until amended | Current |
| UK self-employed National Insurance 2026-27 | HM Revenue & Customs | 18 Aug 2026 | Until amended | Current |
| UK student loan thresholds 2026-27 | UK Government | 18 Aug 2026 | Until amended | Current |
| UK VAT rates and registration threshold | HM Revenue & Customs | 18 Aug 2026 | Until amended | Current |
| UK capital gains tax 2026-27 | HM Revenue & Customs | 14 Aug 2026 | 5 Apr 2027 | Current |
Canada — 6 sources
| Figures | Source | Verified | Valid to | Status |
|---|---|---|---|---|
| Canadian federal income tax 2026 | Canada Revenue Agency | 18 Aug 2026 | Until amended | Current |
| Canadian provincial income tax 2026 (ON, BC, AB) | Canada Revenue Agency | 18 Aug 2026 | Until amended | Current |
| Canada Pension Plan 2026 | Canada Revenue Agency | 18 Aug 2026 | Until amended | Current |
| Canadian Employment Insurance 2026 | Canada Revenue Agency | 18 Aug 2026 | Until amended | Current |
| Canadian RRSP limits 2026 | Canada Revenue Agency | 18 Aug 2026 | Until amended | Current |
| Canadian TFSA limits 2026 | Canada Revenue Agency | 18 Aug 2026 | Until amended | Current |
Australia — 6 sources
| Figures | Source | Verified | Valid to | Status |
|---|---|---|---|---|
| Australian income tax 2026-27 | Australian Taxation Office | 18 Aug 2026 | 30 Jun 2027 | Current |
| Australian Medicare levy 2026-27 | Australian Taxation Office | 18 Aug 2026 | Until amended | Current |
| Australian superannuation guarantee 2026-27 | Australian Taxation Office | 18 Aug 2026 | Until amended | Current |
| Australian HELP repayment thresholds 2026-27 | Australian Taxation Office | 18 Aug 2026 | Until amended | Current |
| Australian company tax and franking 2026-27 | Australian Taxation Office | 18 Aug 2026 | Until amended | Current |
| Australian CGT discount 2026-27 | Australian Taxation Office | 18 Aug 2026 | Until amended | Current |
The rules this inventory runs on
Every dated constant in the tax-data module carries four things: the figures themselves, a link to the primary source that states them, the date a person last verified them against that source, and the window in which they are effective. None of those fields is optional.
- Omission fails the build. An automated test reads the data module, extracts every exported dated constant, and fails if one is not registered in this inventory. A monitor you have to remember to register with is a monitor that quietly stops covering things.
- Review clocks are enforced. Figures whose error would change what someone pays or withholds are re-checked at least every 120 days; the rest at least every 200. A daily job also re-checks that each cited page is still reachable and still states the key figures we rely on.
- Year-ends are anticipated. 75 days before a block’s effective period ends, it is flagged for succession — which is what catches “the new tax year starts in six weeks and next year’s figures are not sourced yet”, the failure a pure last-checked date misses entirely.
- Prior years are kept, labelled. Superseded blocks are retained so past-year calculations still work, and are marked historical above rather than deleted or passed off as current.
One thing the system deliberately does not do: rewrite figures automatically. A scraper that starts matching the wrong table publishes wrong brackets with total confidence, and authorities publish draft figures that are amended or never enacted. So automation does the tedious half — noticing a figure moved, a year ended, a source vanished — and a person does the half that carries the liability. Being a day late is a non-event; being confidently wrong means someone under-withholds all year.
Why we publish this
Anyone — human or machine — can produce a tax figure. What cannot be generated is accountability: where the number came from, when it was last checked, and what happens when it goes stale. An answer from a chatbot carries none of that, and most calculator sites carry little more; the figures are somewhere in the code, of some vintage, checked at some point by someone.
We think the audit trail is the actual product and the calculators are the interface to it, so the trail is public. If a figure above looks wrong, or you know a source has changed before our monitor caught it, report it — a correction with a citation beats a hundred page views. The methodology behind the calculations themselves is on how we calculate.