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.
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.
Only in part. Of the 18 countries covered here, 3 have every 2027 parameter fixed in law, 10 have some of the package legislated and the rest still pending, and 5 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.
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.
Estonia: No change: 22% income tax, flat €700/month basic exemption, 33% social tax, unemployment insurance held at 1.6% employee / 0.8% employer (set for 2025–2028; the government declined a cut on 17 September 2026). The 2027 budget bill (1037 SE) carries no personal-tax changes. Latvia: Non-taxable minimum rises to €570/month (from €550), IIN §12(1). IIN stays 25.5% / 33% with the 33% threshold tied to the €105,300 social-insurance cap (VSA §14(5)), plus the 3% surcharge above €200,000 (IIN §15¹). Social insurance stays 10.5% employee / 23.59% employer (VSA §18(1)). UAE (Dubai): No personal income tax and no employee social security for expatriates. Unchanged for 2027. Austria: Tax brackets and indexed credits raised 2.27% (two thirds of the 3.4% inflation rate): zero-rate band €13,846, Verkehrsabsetzbetrag €508. The reduced unemployment-insurance rates for low earners rise to 0.5% / 1.5% / 2.5% for jobs that existed on 31 December 2026, and the social-insurance ceiling gets its statutory €5/day supplement. Brazil: The IRPF monthly table (Lei 15.191/2025) and the redutor that zeroes tax up to R$5,000/month (Lei 15.270/2025) are permanent law with no indexation, so 2027 income ta
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.
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.