Tax return deadline: 31 December 2026File for 2026-27 by then with no extra tax.
Each calculator runs on a versioned rule pack. Below is every rule, its value, the section of law and how well it is verified. 'Official text' means read from the statute; 'secondary source' means law firms, PwC or news of the enacted law; 'open point' means unresolved and shown on the page as a note.
Machine-readable version: /rules.json
labour-2026 · Last checked 12 November 2026
| Rule | Value | Source |
|---|---|---|
dayWageDivisor | {"default":30,"options":[30,26]} | Open point |
unpaidSalaryDivisor | 30 | Secondary source |
leavePricing | "gross" | s. 11 · Open point |
gratuity | {"daysPerYear":30,"daysPerYearLong":45,"longServiceAboveMonths":120,"roundUpRemainderAboveMonths":6,"minCompletedYears":1} | s. 2(10) · Official text |
paymentDeadline | {"workingDays":30,"weekend":[5,6]} | s. 123(2) · Official text |
overtimeRate | {"multiplier":2} | s. 108 · Official text |
overtimeHoursPerMonth | 208 | Rule 102 · Secondary source |
maternity | {"days":120,"dailyDivisor":26,"minServiceMonths":6,"maxLivingChildren":1} | s. 46, s. 48(2) · Official text |
tax-ay2026-27 · Last checked 13 November 2026
| Rule | Value | Source |
|---|---|---|
employmentExemption | {"fraction":0.3333333333333333,"cap":500000} | 6th Sch. Pt 1 · Secondary source |
thresholds | {"general":400000,"womanOrSenior":450000,"disabilityOrThirdGender":525000,"freedomFighter":550000} | Finance Act 2026 · Secondary source |
parentOfDisabledExtra | 50000 | Finance Act 2026 · Secondary source |
bands | [{"width":300000,"rate":0.1},{"width":400000,"rate":0.15},{"width":500000,"rate":0.2},{"width":2000000,"rate":0.25},{"width":null,"rate":0.3 | Finance Act 2026 · Secondary source |
rebate | {"incomeRate":0.03,"investmentRate":0.1,"cap":750000} | s. 78 · Secondary source |
minimumTax | {"general":5000,"firstTime":1000} | Finance Act 2026 · Secondary source |
filingWindows | [{"id":"early","from":"2026-07-01","to":"2026-09-30","effect":{"kind":"rebate","rate":0.05,"cap":25000}},{"id":"normal","from":"2026-10-01", | s. 174 · Secondary source |
approvedGratuityExemptCap | 25000000 | 6th Sch. Pt 1 cl. 6 · Secondary source |
recognisedPfExemptAfterYears | 5 | 2nd Sch. Pt 3 · Secondary source |