{
  "lastVerified": "2026-07-28",
  "notes": "Single source of truth for every statutory tax figure used across BreezyCalc calculators. Do not hard-code these numbers in any template or script — fetch this file at runtime. Update lastVerified whenever any figure below changes.",
  "uk": {
    "taxYear": "2026/27",
    "personalAllowance": 12570,
    "personalAllowanceTaperThreshold": 100000,
    "basicRate": { "rate": 0.20, "from": 12571, "to": 50270 },
    "higherRate": { "rate": 0.40, "from": 50271, "to": 125140 },
    "additionalRate": { "rate": 0.45, "from": 125141 },
    "ni": { "mainRate": 0.08, "from": 12570, "to": 50270, "upperRate": 0.02 },
    "vat": { "standardRate": 0.20, "reducedRate": 0.05, "zeroRate": 0.0 },
    "stampDuty": {
      "standardBands": [
        { "to": 125000, "rate": 0.00 },
        { "from": 125001, "to": 250000, "rate": 0.02 },
        { "from": 250001, "to": 925000, "rate": 0.05 },
        { "from": 925001, "to": 1500000, "rate": 0.10 },
        { "from": 1500001, "rate": 0.12 }
      ],
      "firstTimeBuyer": {
        "maxEligiblePrice": 500000,
        "bands": [
          { "to": 300000, "rate": 0.00 },
          { "from": 300001, "to": 500000, "rate": 0.05 }
        ]
      },
      "additionalPropertySurcharge": 0.05,
      "source": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates"
    },
    "scotland": {
      "starterRate": { "rate": 0.19, "from": 12571, "to": 14876 },
      "basicRate": { "rate": 0.20, "from": 14877, "to": 26562 },
      "intermediateRate": { "rate": 0.21, "from": 26563, "to": 43662 },
      "higherRate": { "rate": 0.42, "from": 43663, "to": 75000 },
      "advancedRate": { "rate": 0.45, "from": 75001, "to": 125140 },
      "topRate": { "rate": 0.48, "from": 125141 },
      "source": "https://www.gov.scot/publications/scottish-income-tax-technical-factsheet/"
    },
    "studentLoan": {
      "plan1": { "threshold": 26900, "rate": 0.09 },
      "plan2": { "threshold": 29385, "rate": 0.09 },
      "plan4": { "threshold": 33795, "rate": 0.09 },
      "plan5": { "threshold": 25000, "rate": 0.09 },
      "postgraduate": { "threshold": 21000, "rate": 0.06 },
      "source": "https://www.gov.uk/repaying-your-student-loan/what-you-pay"
    },
    "source": "https://www.gov.uk/income-tax-rates"
  },
  "us": {
    "taxYear": 2026,
    "standardDeduction": { "single": 16100, "marriedFilingSeparately": 16100, "marriedFilingJointly": 32200, "headOfHousehold": 24150 },
    "brackets": {
      "single": [
        { "to": 12400, "rate": 0.10 },
        { "from": 12401, "to": 50400, "rate": 0.12 },
        { "from": 50401, "to": 105700, "rate": 0.22 },
        { "from": 105701, "to": 201775, "rate": 0.24 },
        { "from": 201776, "to": 256225, "rate": 0.32 },
        { "from": 256226, "to": 640600, "rate": 0.35 },
        { "from": 640601, "rate": 0.37 }
      ],
      "marriedFilingJointly": [
        { "to": 24800, "rate": 0.10 },
        { "from": 24801, "to": 100800, "rate": 0.12 },
        { "from": 100801, "to": 211400, "rate": 0.22 },
        { "from": 211401, "to": 403550, "rate": 0.24 },
        { "from": 403551, "to": 512450, "rate": 0.32 },
        { "from": 512451, "to": 768700, "rate": 0.35 },
        { "from": 768701, "rate": 0.37 }
      ],
      "headOfHousehold": [
        { "to": 17700, "rate": 0.10 },
        { "from": 17701, "to": 67450, "rate": 0.12 },
        { "from": 67451, "to": 105700, "rate": 0.22 },
        { "from": 105701, "to": 201775, "rate": 0.24 },
        { "from": 201776, "to": 256225, "rate": 0.32 },
        { "from": 256226, "to": 640600, "rate": 0.35 },
        { "from": 640601, "rate": 0.37 }
      ],
      "headOfHouseholdNote": "The 12% bracket ceiling ($67,450) is estimated from the IRS's standard threshold-scaling pattern (confirmed: 10% bracket to $17,700, and the 22%/24%/32%/35%/37% brackets are statutorily identical to the Single schedule) — the exact 12% ceiling was not independently confirmed against a primary source in this pass."
    },
    "fica": { "socialSecurity": 0.062, "medicare": 0.0145, "socialSecurityWageBase": 184500 },
    "stateTax": {
      "notes": "Simplified model: covers the 9 states with no wage income tax and the 15 states with a single flat rate. States with graduated brackets are marked 'unsupported' — the calculator shows federal + FICA only for those, rather than approximate a bracket schedule we haven't verified.",
      "noTax": ["AK", "FL", "NV", "NH", "SD", "TN", "TX", "WA", "WY"],
      "flat": {
        "AZ": 0.025, "CO": 0.044, "GA": 0.0499, "ID": 0.053, "IL": 0.0495,
        "IN": 0.0295, "IA": 0.039, "KY": 0.035, "LA": 0.03, "MA": 0.05,
        "MI": 0.0425, "MS": 0.04, "NC": 0.045, "PA": 0.0307, "UT": 0.045
      },
      "flatNote": "Massachusetts also charges a 4% surtax on income above $1,000,000, not modeled here.",
      "source": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    "capitalGains": {
      "single": [
        { "to": 49450, "rate": 0.00 },
        { "from": 49451, "to": 545500, "rate": 0.15 },
        { "from": 545501, "rate": 0.20 }
      ],
      "marriedFilingJointly": [
        { "to": 98900, "rate": 0.00 },
        { "from": 98901, "to": 613700, "rate": 0.15 },
        { "from": 613701, "rate": 0.20 }
      ],
      "source": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
    },
    "rothIra": {
      "contributionLimit": 7500,
      "catchUpAge50": 1100,
      "totalWithCatchUp": 8600,
      "phaseOut": {
        "single": { "from": 153000, "to": 168000 },
        "marriedFilingJointly": { "from": 242000, "to": 252000 }
      },
      "source": "https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-ira-contribution-limits"
    },
    "source": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
    "ficaSource": "https://www.ssa.gov/oact/cola/cbb.html"
  }
}