📌 Daromad soligʻi 12%. Pensiya badali (INPS, 0,1%) shu 12% ichidan olinadi, alohida ushlanmaydi. Ish beruvchi toʻlaydigan 12% ijtimoiy soliq maoshdan ushlanmaydi.

Manbalar:

• Tax Code: personal income tax 12%; the 0.1% pension (INPS) is part of it

📌 Daromad soligʻi (NDFL): yiliga 2,4 mln rublgacha 13%, 2,4–5 mln — 15%, 5–20 mln — 18%, 20–50 mln — 20%, undan yuqori — 22%. Patent bilan ishlaydiganlar ham shu stavkada toʻlaydi (30% emas); patent uchun oylik toʻlov shu soliq hisobiga oʻtadi. Ishchidan ijtimoiy badallar ushlanmaydi (ularni ish beruvchi toʻlaydi).

Manbalar:

• Federal Tax Service: NDFL rates 2026 (13/15/18/20/22%; patent workers pay the same scale)

📌 Daromad soligʻi: yiliga 8 500 OHK gacha 10%, undan yuqori qismiga 15% (OHK 2026 = 4 325 tenge). Har oy 30 OHK chegirma. Pensiya badali 10% va tibbiy sugʻurta 2% faqat Qozogʻiston fuqarolari, yashash ruxsatnomasi borlar va YeOII fuqarolari uchun; Oʻzbekiston fuqarosi ishchi sifatida ularni toʻlamaydi.

Manbalar:

• PwC Worldwide Tax Summaries: Kazakhstan, income tax (reviewed 23 Jul 2026)
• PwC: Kazakhstan, social contributions (who pays the 10% pension and 2% health)

📌 Daromad soligʻi 6–45% (ish haqi chegirmasi va soliq imtiyozlaridan keyin) + 10% mahalliy soliq. Chet elliklar 19% yagona stavkani tanlashi mumkin (+mahalliy 1,9%). Milliy pensiya 4,75% (oyiga 6 590 000 vongacha), tibbiy sugʻurta va uzoq muddatli parvarish 4,0674%, ishsizlik sugʻurtasi 0,9%. Ketayotganda pensiya badallarini qaytarib olish mumkin boʻlishi mumkin. Hisob bir kishi uchun, qaramogʻidagilarsiz.

Manbalar:

• PwC: Korea, income tax brackets and 10% local tax (reviewed 2 Jul 2026)
• PwC: Korea, social insurance 2026
• Income Tax Act Art. 47 (earned income deduction), 59 (tax credits); 19% flat rate for foreigners (Art. 18-2 of the Restriction of Special Taxation Act)

📌 Daromad soligʻi 15–40%. Ijtimoiy sugʻurta 14% va ishsizlik sugʻurtasi 1% (oyiga 297 270 lira chegarasigacha), gerb yigʻimi 0,759%. Eng kam ish haqi qismi daromad soligʻi va gerb yigʻimidan ozod. Yillik hisob, oylik oʻrtacha koʻrsatiladi.

Manbalar:

• PwC: Türkiye, 2026 wage income tax brackets (reviewed 9 Sep 2026)
• PwC: Türkiye, social security, unemployment insurance, stamp tax

📌 Daromad soligʻi: 12 570 funt sterlinggacha soliqsiz, keyin 20%, 50 270 dan 40%, 125 140 dan 45% (100 000 dan yuqorida soliqsiz qism kamayadi). Shotlandiyada boshqa stavkalar. Milliy sugʻurta: 12 570–50 270 orasida 8%, undan yuqori 2%. Talaba krediti va pensiya jamgʻarmasi hisobga olinmagan.

Manbalar:

• PwC: UK income tax 2026/27 (reviewed 23 Jul 2026)
• PwC: UK National Insurance (employee 8% / 2%)

📌 2026 yilgi rasmiy formula (§ 32a EStG), I soliq toifasi (yolgʻiz, farzandsiz). Ijtimoiy badallar: pensiya 9,3%, ishsizlik 1,3%, tibbiy 7,3% + oʻrtacha qoʻshimcha 1,45%, parvarish 1,8% (23 yoshdan oshgan farzandsizlar +0,6%). Cherkov soligʻi (8–9%) hisobga olinmagan. Taxminiy hisob.

Manbalar:

• § 32a EStG, 2026 income tax formula (gesetze-im-internet.de)
• PwC: Germany, 2026 social security rates and ceilings

📌 Daromad soligʻi: yiliga 120 000 zlotiygacha 12%, undan yuqori 32%, yiliga 3 600 zlotiy kamaytiriladi (30 000 zlotiygacha soliqsiz). Ijtimoiy sugʻurta 13,71% (pensiya, nogironlik, kasallik), tibbiy sugʻurta 9%. Oyiga 250 zlotiy standart xarajat. 26 yoshgacha boʻlganlar uchun imtiyoz hisobga olinmagan.

Manbalar:

• PwC: Poland, income tax scale (reviewed 11 Aug 2026)
• PwC: Poland, social and health insurance 2026

📌 BAAda ish haqidan daromad soligʻi yoʻq, chet elliklardan ijtimoiy badal ham ushlanmaydi: qoʻlga toʻliq maosh tegadi.

Manbalar:

• PwC: United Arab Emirates, no personal income tax

📌 2026 yilgi federal daromad soligʻi (yolgʻiz, standart chegirma 16 100 dollar): 10% dan 37% gacha. Ijtimoiy taʼminot 6,2% (184 500 dollargacha), Medicare 1,45% (+0,9% yiliga 200 000 dan yuqori). Shtat soligʻi (0–13%) shtatga bogʻliq va hisobga olinmagan.

Manbalar:

• IRS, tax year 2026 brackets and standard deduction (IR-2025-103, Rev. Proc. 2025-32)
• Social Security Administration: 2026 wage base USD 184,500

📌 Даромад солиғи 12%. Пенсия бадали (ИНПС, 0,1%) шу 12% ичидан олинади, алоҳида ушланмайди. Иш берувчи тўлайдиган 12% ижтимоий солиқ маошдан ушланмайди.

Манбалар:

• Tax Code: personal income tax 12%; the 0.1% pension (INPS) is part of it

📌 Даромад солиғи (NDFL): йилига 2,4 млн рублгача 13%, 2,4–5 млн — 15%, 5–20 млн — 18%, 20–50 млн — 20%, ундан юқори — 22%. Патент билан ишлайдиганлар ҳам шу ставкада тўлайди (30% эмас); патент учун ойлик тўлов шу солиқ ҳисобига ўтади. Ишчидан ижтимоий бадаллар ушланмайди (уларни иш берувчи тўлайди).

Манбалар:

• Federal Tax Service: NDFL rates 2026 (13/15/18/20/22%; patent workers pay the same scale)

📌 Даромад солиғи: йилига 8 500 OHK гача 10%, ундан юқори қисмига 15% (OHK 2026 = 4 325 тенге). Ҳар ой 30 OHK чегирма. Пенсия бадали 10% ва тиббий суғурта 2% фақат Қозоғистон фуқаролари, яшаш рухсатномаси борлар ва ЕОИИ фуқаролари учун; Ўзбекистон фуқароси ишчи сифатида уларни тўламайди.

Манбалар:

• PwC Worldwide Tax Summaries: Kazakhstan, income tax (reviewed 23 Jul 2026)
• PwC: Kazakhstan, social contributions (who pays the 10% pension and 2% health)

📌 Даромад солиғи 6–45% (иш ҳақи чегирмаси ва солиқ имтиёзларидан кейин) + 10% маҳаллий солиқ. Чет элликлар 19% ягона ставкани танлаши мумкин (+маҳаллий 1,9%). Миллий пенсия 4,75% (ойига 6 590 000 вонгача), тиббий суғурта ва узоқ муддатли парвариш 4,0674%, ишсизлик суғуртаси 0,9%. Кетаётганда пенсия бадалларини қайтариб олиш мумкин бўлиши мумкин. Ҳисоб бир киши учун, қарамоғидагиларсиз.

Манбалар:

• PwC: Korea, income tax brackets and 10% local tax (reviewed 2 Jul 2026)
• PwC: Korea, social insurance 2026
• Income Tax Act Art. 47 (earned income deduction), 59 (tax credits); 19% flat rate for foreigners (Art. 18-2 of the Restriction of Special Taxation Act)

📌 Даромад солиғи 15–40%. Ижтимоий суғурта 14% ва ишсизлик суғуртаси 1% (ойига 297 270 лира чегарасигача), герб йиғими 0,759%. Энг кам иш ҳақи қисми даромад солиғи ва герб йиғимидан озод. Йиллик ҳисоб, ойлик ўртача кўрсатилади.

Манбалар:

• PwC: Türkiye, 2026 wage income tax brackets (reviewed 9 Sep 2026)
• PwC: Türkiye, social security, unemployment insurance, stamp tax

📌 Даромад солиғи: 12 570 фунт стерлинггача солиқсиз, кейин 20%, 50 270 дан 40%, 125 140 дан 45% (100 000 дан юқорида солиқсиз қисм камаяди). Шотландияда бошқа ставкалар. Миллий суғурта: 12 570–50 270 орасида 8%, ундан юқори 2%. Талаба кредити ва пенсия жамғармаси ҳисобга олинмаган.

Манбалар:

• PwC: UK income tax 2026/27 (reviewed 23 Jul 2026)
• PwC: UK National Insurance (employee 8% / 2%)

📌 2026 йилги расмий формула (§ 32a EStG), I солиқ тоифаси (ёлғиз, фарзандсиз). Ижтимоий бадаллар: пенсия 9,3%, ишсизлик 1,3%, тиббий 7,3% + ўртача қўшимча 1,45%, парвариш 1,8% (23 ёшдан ошган фарзандсизлар +0,6%). Черков солиғи (8–9%) ҳисобга олинмаган. Тахминий ҳисоб.

Манбалар:

• § 32a EStG, 2026 income tax formula (gesetze-im-internet.de)
• PwC: Germany, 2026 social security rates and ceilings

📌 Даромад солиғи: йилига 120 000 злотийгача 12%, ундан юқори 32%, йилига 3 600 злотий камайтирилади (30 000 злотийгача солиқсиз). Ижтимоий суғурта 13,71% (пенсия, ногиронлик, касаллик), тиббий суғурта 9%. Ойига 250 злотий стандарт харажат. 26 ёшгача бўлганлар учун имтиёз ҳисобга олинмаган.

Манбалар:

• PwC: Poland, income tax scale (reviewed 11 Aug 2026)
• PwC: Poland, social and health insurance 2026

📌 БААда иш ҳақидан даромад солиғи йўқ, чет элликлардан ижтимоий бадал ҳам ушланмайди: қўлга тўлиқ маош тегади.

Манбалар:

• PwC: United Arab Emirates, no personal income tax

📌 2026 йилги федерал даромад солиғи (ёлғиз, стандарт чегирма 16 100 доллар): 10% дан 37% гача. Ижтимоий таъминот 6,2% (184 500 долларгача), Medicare 1,45% (+0,9% йилига 200 000 дан юқори). Штат солиғи (0–13%) штатга боғлиқ ва ҳисобга олинмаган.

Манбалар:

• IRS, tax year 2026 brackets and standard deduction (IR-2025-103, Rev. Proc. 2025-32)
• Social Security Administration: 2026 wage base USD 184,500

📌 Налог на доходы 12%. Пенсионный взнос (ИНПС, 0,1%) входит в эти 12%, отдельно не удерживается. Социальный налог 12% платит работодатель, из зарплаты он не удерживается.

Источники:

• Tax Code: personal income tax 12%; the 0.1% pension (INPS) is part of it

📌 НДФЛ: до 2,4 млн ₽ в год — 13%, 2,4–5 млн — 15%, 5–20 млн — 18%, 20–50 млн — 20%, выше — 22%. Работники по патенту платят по той же шкале (не 30%); фиксированный платёж за патент засчитывается в этот налог. Страховые взносы из зарплаты не удерживаются (их платит работодатель).

Источники:

• Federal Tax Service: NDFL rates 2026 (13/15/18/20/22%; patent workers pay the same scale)

📌 ИПН: до 8 500 МРП в год — 10%, сверх — 15% (МРП 2026 = 4 325 тенге). Вычет 30 МРП в месяц. Пенсионный взнос 10% и взнос ОСМС 2% платят только граждане Казахстана, обладатели вида на жительство и граждане стран ЕАЭС; граждане Узбекистана как работники их не платят.

Источники:

• PwC Worldwide Tax Summaries: Kazakhstan, income tax (reviewed 23 Jul 2026)
• PwC: Kazakhstan, social contributions (who pays the 10% pension and 2% health)

📌 Налог 6–45% (после вычета на трудовой доход и налоговых кредитов) + 10% местный налог. Иностранцы могут выбрать единую ставку 19% (+1,9% местный). Национальная пенсия 4,75% (до 6 590 000 вон в месяц), медстраховка с долгосрочным уходом 4,0674%, страхование от безработицы 0,9%. При отъезде пенсионные взносы иногда можно вернуть. Расчёт для одного человека без иждивенцев.

Источники:

• PwC: Korea, income tax brackets and 10% local tax (reviewed 2 Jul 2026)
• PwC: Korea, social insurance 2026
• Income Tax Act Art. 47 (earned income deduction), 59 (tax credits); 19% flat rate for foreigners (Art. 18-2 of the Restriction of Special Taxation Act)

📌 Подоходный налог 15–40%. Соцстрахование 14% и страхование от безработицы 1% (до 297 270 лир в месяц), гербовый сбор 0,759%. Часть, равная минимальной зарплате, освобождена от подоходного налога и гербового сбора. Расчёт за год, показано среднее за месяц.

Источники:

• PwC: Türkiye, 2026 wage income tax brackets (reviewed 9 Sep 2026)
• PwC: Türkiye, social security, unemployment insurance, stamp tax

📌 Подоходный налог: до 12 570 £ без налога, затем 20%, с 50 270 £ — 40%, с 125 140 £ — 45% (выше 100 000 £ необлагаемая часть уменьшается). В Шотландии свои ставки. Национальное страхование: 8% между 12 570 и 50 270 £, выше — 2%. Студенческий кредит и пенсионные отчисления не учтены.

Источники:

• PwC: UK income tax 2026/27 (reviewed 23 Jul 2026)
• PwC: UK National Insurance (employee 8% / 2%)

📌 Официальная формула 2026 года (§ 32a EStG), налоговый класс I (одинокий, без детей). Соцвзносы: пенсия 9,3%, безработица 1,3%, медстраховка 7,3% + средний доп. взнос 1,45%, уход 1,8% (бездетные старше 23 лет +0,6%). Церковный налог (8–9%) не учтён. Примерный расчёт.

Источники:

• § 32a EStG, 2026 income tax formula (gesetze-im-internet.de)
• PwC: Germany, 2026 social security rates and ceilings

📌 Подоходный налог: до 120 000 злотых в год — 12%, выше — 32%, минус 3 600 злотых в год (до 30 000 злотых без налога). Соцстрахование 13,71% (пенсия, инвалидность, болезнь), медстраховка 9%. Стандартные расходы 250 злотых в месяц. Льгота для молодёжи до 26 лет не учтена.

Источники:

• PwC: Poland, income tax scale (reviewed 11 Aug 2026)
• PwC: Poland, social and health insurance 2026

📌 В ОАЭ нет подоходного налога с зарплаты, и с иностранцев не удерживаются соцвзносы: на руки — вся зарплата.

Источники:

• PwC: United Arab Emirates, no personal income tax

📌 Федеральный налог 2026 (одинокий, стандартный вычет 16 100 $): от 10% до 37%. Social Security 6,2% (до 184 500 $), Medicare 1,45% (+0,9% выше 200 000 $ в год). Налог штата (0–13%) зависит от штата и не учтён.

Источники:

• IRS, tax year 2026 brackets and standard deduction (IR-2025-103, Rev. Proc. 2025-32)
• Social Security Administration: 2026 wage base USD 184,500

📌 Income tax 12%. The 0.1% pension contribution (INPS) comes out of that 12%, not on top. The employer's 12% social tax is not taken from the salary.

Sources:

• Tax Code: personal income tax 12%; the 0.1% pension (INPS) is part of it

📌 Income tax (NDFL): 13% up to RUB 2.4m a year, 15% to 5m, 18% to 20m, 20% to 50m, 22% above. Workers on a patent pay the same scale (not 30%); the monthly patent payment counts toward this tax. No social contributions are taken from the worker (the employer pays them).

Sources:

• Federal Tax Service: NDFL rates 2026 (13/15/18/20/22%; patent workers pay the same scale)

📌 Income tax: 10% up to 8,500 MCI a year, 15% on the part above (MCI 2026 = KZT 4,325). A deduction of 30 MCI a month. The 10% pension and 2% health contributions apply only to Kazakh citizens, residence-permit holders and EAEU citizens; Uzbek citizens working there don't pay them.

Sources:

• PwC Worldwide Tax Summaries: Kazakhstan, income tax (reviewed 23 Jul 2026)
• PwC: Kazakhstan, social contributions (who pays the 10% pension and 2% health)

📌 Income tax 6–45% (after the earned-income deduction and tax credits) + 10% local tax. Foreigners may choose a 19% flat rate (+1.9% local). National pension 4.75% (on up to KRW 6,590,000 a month), health with long-term care 4.0674%, employment insurance 0.9%. Pension contributions may be refundable when leaving. For one person with no dependants.

Sources:

• PwC: Korea, income tax brackets and 10% local tax (reviewed 2 Jul 2026)
• PwC: Korea, social insurance 2026
• Income Tax Act Art. 47 (earned income deduction), 59 (tax credits); 19% flat rate for foreigners (Art. 18-2 of the Restriction of Special Taxation Act)

📌 Income tax 15–40%. Social security 14% and unemployment insurance 1% (on up to TRY 297,270 a month), stamp tax 0.759%. The minimum-wage part is exempt from income tax and stamp tax. Calculated for the year; the monthly figure is the average.

Sources:

• PwC: Türkiye, 2026 wage income tax brackets (reviewed 9 Sep 2026)
• PwC: Türkiye, social security, unemployment insurance, stamp tax

📌 Income tax: tax-free up to £12,570, then 20%, 40% from £50,270, 45% from £125,140 (the tax-free part shrinks above £100,000). Scotland has its own rates. National Insurance: 8% between £12,570 and £50,270, 2% above. Student loans and workplace pension not included.

Sources:

• PwC: UK income tax 2026/27 (reviewed 23 Jul 2026)
• PwC: UK National Insurance (employee 8% / 2%)

📌 The official 2026 formula (§ 32a EStG), tax class I (single, no children). Social contributions: pension 9.3%, unemployment 1.3%, health 7.3% + average extra 1.45%, long-term care 1.8% (+0.6% if childless and over 23). Church tax (8–9%) not included. An estimate.

Sources:

• § 32a EStG, 2026 income tax formula (gesetze-im-internet.de)
• PwC: Germany, 2026 social security rates and ceilings

📌 Income tax: 12% up to PLN 120,000 a year, 32% above, minus PLN 3,600 a year (tax-free up to PLN 30,000). Social insurance 13.71% (pension, disability, sickness), health 9%. Standard costs of PLN 250 a month. The under-26 relief is not included.

Sources:

• PwC: Poland, income tax scale (reviewed 11 Aug 2026)
• PwC: Poland, social and health insurance 2026

📌 The UAE has no income tax on salaries and takes no social contributions from foreigners: you get the full salary.

Sources:

• PwC: United Arab Emirates, no personal income tax

📌 2026 federal income tax (single, standard deduction $16,100): 10% to 37%. Social Security 6.2% (up to $184,500), Medicare 1.45% (+0.9% above $200,000 a year). State income tax (0–13%) depends on the state and is not included.

Sources:

• IRS, tax year 2026 brackets and standard deduction (IR-2025-103, Rev. Proc. 2025-32)
• Social Security Administration: 2026 wage base USD 184,500