Last reviewed August 2026

Sources

The official primary source used for every country’s calculators on this site.

Every rate, threshold and formula on this site is built from the specific legislation or official guidance below. Where a country has multiple regional or jurisdictional sources (such as Canada’s provinces or US states), the primary national or federal source is listed first, with jurisdiction-specific notes on the relevant calculator page itself.

Australia

Canada

United States

New Zealand

Ireland

How sources are used

Figures are taken directly from official guidance and legislation, not from third-party summaries or other calculator sites. Where official guidance is genuinely ambiguous or where reasonable professional interpretations differ, the calculator’s “what this doesn’t cover” section says so rather than presenting one interpretation as definitive.