Estonia
Legislated- Already law for 2027
- No change: 22% income tax, flat €700/month basic exemption, 33% social tax, unemployment insurance held at 1.6% employee / 0.8% employer for 2027.
Home2027 tax changes
📅2027 tax changes in Europe: what is already law3 of 18 legislated
Which 2027 income tax and social security figures are law, which still run on 2026, and when the rest lands.
Almost every European tax year is only settled in the autumn budget round of the year before, so through most of 2026 a “2027 salary calculator” is part fact and part last year’s numbers. This page separates the two for all 18 countries in the calculator: what is legislated for 2027 and already applied, what still runs on 2026 figures, and when the rest is due.
- Legislated
- 3
- Every parameter the calculator uses is fixed in law for 2027.
- Partly legislated
- 7
- Some 2027 figures are law and applied; the rest still come from 2026.
- Not yet set
- 8
- Nothing is legislated for 2027; the whole year runs on 2026 rules.
Where a figure is not yet set the calculator uses the 2026 value rather than a forecast, and says so on the result. Researched 1 September 2026.
2027 status by country
Latvia
Legislated- Already law for 2027
- Non-taxable minimum rises to €570/month (from €550). IIN stays 25.5% / 33% with the 33% threshold at €105,300, plus the 3% surcharge above €200,000.
UAE (Dubai)
Legislated- Already law for 2027
- No personal income tax and no employee social security for expatriates. Unchanged for 2027.
Austria
Partly legislated- Already law for 2027
- Tax brackets and credits raised 2.27% (two thirds of the 3.4% inflation rate); zero-rate band €13,846. Social-insurance ceiling €7,080/month.
- Still on 2026 figures
- Only the graduated ALV boundaries for low earners, which follow the ASVG Aufwertungszahl rather than the tax indexation — they are estimated at the same 2.27%.
- Expected
- ASVG Aufwertungszahl, late 2026
Ireland
Partly legislated- Already law for 2027
- PRSI rises 0.15 points from 1 October 2027 under the Social Welfare (Miscellaneous Provisions) Act 2024 — employee 4.50%, employer 11.55% / 9.30%.
- Still on 2026 figures
- Income tax bands, tax credits and USC rates for 2027.
- Expected
- Budget 2027 (October 2026)
Lithuania
Partly legislated- Already law for 2027
- A child allowance (PNPD) of €1,044/year per child returns in 2027, but it is claimed on the annual return rather than through payroll, so it does not change the monthly figure shown here.
- Still on 2026 figures
- The 2027 minimum monthly wage and average wage (VDU), which set the NPD taper and the GPM bracket boundaries.
- Expected
- Autumn 2026, with the 2027 budget
Poland
Partly legislated- Already law for 2027
- Minimum wage set at PLN 4,950/month by Council of Ministers ordinance, which floors the entrepreneur health contribution.
- Still on 2026 figures
- The 30× annual ZUS ceiling and the flat B2B ZUS base — both keyed to a projected average wage of PLN 9,971 that is still only a Ministry of Finance assumption.
- Expected
- Autumn 2026 budget bill and the accompanying obwieszczenie
Spain
Partly legislated- Already law for 2027
- MEI rises to 1.00% (0.83% employer / 0.17% employee) and the solidarity quota to 1.38% / 1.50% / 1.75% across the three tranches above the ceiling.
- Still on 2026 figures
- The 2027 maximum contribution base (indexed to CPI + 1.2 points) and the IRPF scale.
- Expected
- December 2026, once November CPI is published
Sweden
Partly legislated- Already law for 2027
- Prisbasbelopp set at SEK 59,600 by SCB (15 July 2026), which drives the grundavdrag.
- Still on 2026 figures
- Skiktgräns for state income tax, inkomstbasbelopp, and the 2027 municipal tax rates.
- Expected
- Budget bill (September 2026); inkomstbasbelopp and skiktgräns (November 2026)
United Kingdom
Partly legislated- Already law for 2027
- Personal allowance (£12,570), higher-rate threshold (£50,270), additional-rate threshold (£125,140) and the NI primary/upper/secondary thresholds are frozen to April 2031, so 2027/28 matches 2026/27.
- Still on 2026 figures
- Scottish rates and bands, and student-loan repayment thresholds, for 2027/28.
- Expected
- Scottish Budget (December 2026); student-loan thresholds (spring 2027)
Belgium
Not yet set- Still on 2026 figures
- The indexed quotité exemptée and IPP bracket boundaries for income year 2027. The 2026–2030 reform raises the underlying base amount, but the indexation coefficient is not set.
- Expected
- Late 2026
Brazil
Not yet set- Still on 2026 figures
- The INSS contribution table and ceiling, and the IRRF table, both of which are reset each January with the new minimum wage.
- Expected
- December 2026
Finland
Not yet set- Still on 2026 figures
- The 2027 state income tax scale and a proposed overhaul that would abolish the municipal earned-income deduction in favour of a larger state work-income deduction are out for consultation, not enacted.
- Expected
- Budget session, autumn 2026
Germany
Not yet set- Still on 2026 figures
- The Einkommensteuerreformgesetz 2027 is still a Referentenentwurf (18 August 2026). It would lift the Grundfreibetrag to €12,564 and restructure the tariff, but it is not law.
- Expected
- Bundestag passage, expected late 2026
Netherlands
Not yet set- Still on 2026 figures
- Box 1 rates and brackets, arbeidskorting and heffingskortingen for 2027.
- Expected
- Belastingplan 2027, Prinsjesdag (15 September 2026)
Norway
Not yet set- Still on 2026 figures
- Trinnskatt thresholds, personfradrag and trygdeavgift for 2027.
- Expected
- Statsbudsjettet 2027 (October 2026)
Portugal
Not yet set- Still on 2026 figures
- IRS brackets, rates and the mínimo de existência for 2027. The government has committed to a further €500m of IRS relief but has not set the scale.
- Expected
- Orçamento do Estado 2027 (October 2026)
Switzerland
Not yet set- Still on 2026 figures
- The federal cold-progression adjustment and the cantonal and communal multipliers for 2027.
- Expected
- EFD ordinance and cantonal budgets, autumn 2026
Frequently asked questions about 2027 tax
Are 2027 tax rates already known?
Only in part. Of the 18 countries covered here, 3 have every 2027 parameter fixed in law, 7 have some of the package legislated and the rest still pending, and 8 have published nothing for 2027 yet. Most European tax years are only settled in the autumn budget round of the preceding year, so the picture fills in between September and December 2026.
What does this calculator do when 2027 figures are missing?
It falls back to the 2026 rules for the parameters that have not been set, applies every 2027 change that is already law, and shows an amber notice above the net pay figure naming exactly which parts are carried over. It never invents a projected figure.
Which countries have confirmed 2027 income tax changes?
Estonia: No change: 22% income tax, flat €700/month basic exemption, 33% social tax, unemployment insurance held at 1.6% employee / 0.8% employer for 2027. Latvia: Non-taxable minimum rises to €570/month (from €550). IIN stays 25.5% / 33% with the 33% threshold at €105,300, plus the 3% surcharge above €200,000. UAE (Dubai): No personal income tax and no employee social security for expatriates. Unchanged for 2027. Austria: Tax brackets and credits raised 2.27% (two thirds of the 3.4% inflation rate); zero-rate band €13,846. Social-insurance ceiling €7,080/month. Ireland: PRSI rises 0.15 points from 1 October 2027 under the Social Welfare (Miscellaneous Provisions) Act 2024 — employee 4.50%, employer 11.55% / 9.30%. Lithuania: A child allowance (PNPD) of €1,044/year per child returns in 2027, but it is claimed on the annual return rather than through payroll, so it does not change the monthly figure shown here. Poland: Minimum wage set at PLN 4,950/month by Council of Ministers ordinance, which floors the entrepreneur health contribution. Spain: MEI rises to 1.00% (0.83% employer / 0.17% employee) and the solidarity quota to 1.38% / 1.50% / 1.75% across the three tranches above the
When will the remaining 2027 tax rates be published?
The main dates are the Dutch Prinsjesdag on 15 September 2026, the Irish and Portuguese budgets in October 2026, the Norwegian Statsbudsjett in October 2026, the Swedish inkomstbasbelopp and skiktgräns in November 2026, the Spanish contribution ceiling in December 2026 once November CPI is known, and the Scottish Budget in December 2026.
Will 2027 take-home pay be higher or lower?
Where 2027 changes are already law the direction is mixed. Latvia and Austria raise allowances and bracket boundaries, which lifts net pay. Spain and Ireland raise social contributions (the MEI to 1.00% and PRSI by 0.15 points), which lowers it slightly. The UK freezes its thresholds to April 2031, so nominal net pay is unchanged and fiscal drag does the work.