2026 Global Tax and Retirement Reference

GST uses multiple schedules; 18% is a common slab

India does not have one universal GST rate. Classification can place a supply in a zero, 5%, 12%, 18%, 28%, cess, or exempt treatment.

PPF annual deposit cap: ₹150,000

The Public Provident Fund has a standard 15-year term. Rates and transaction rules can change, so the annual cap is a reference point rather than an investment recommendation.

• Individual tax rates for AY 2026–27Income Tax Department, Government of India
• GST goods and services ratesCBIC, Government of India
• Post Office savings and PPFIndia Post

• India income tax
• India GST
• PPF
• NPS

No federal general sales-tax rate

General sales taxes are imposed by states and localities, so a location and product category are required before applying a rate.

401(k): $24,500; IRA: $7,500

The standard 401(k) catch-up is $8,000 for age 50+, with an $11,250 catch-up for ages 60–63. The 2026 IRA catch-up is $1,100.

• State and local general sales taxesInternal Revenue Service
• 2026 retirement plan and IRA limitsInternal Revenue Service

• US federal income tax
• FICA payroll tax
• 401(k)
• Roth IRA

VAT standard rate: 20%

Reduced, zero, exempt, and temporary category-specific treatments exist. The standard rate alone does not determine the correct VAT treatment.

Pension annual allowance: £60,000

For common automatic-enrolment calculations, minimum total contributions are 8%, including at least 3% from the employer. The 2026/27 qualifying-earnings band is £6,240–£50,270.

• VAT ratesGOV.UK
• Pension scheme rates for 2026/27HM Revenue & Customs
• Automatic-enrolment earnings thresholdsThe Pensions Regulator
• Minimum pension contributionsThe Pensions Regulator

• UK income tax and NI
• UK VAT
• ISA allowance
• Pension auto-enrolment

GST standard rate: 10%

GST applies to most taxable supplies, with GST-free, input-taxed, and special treatments requiring separate classification.

Super guarantee: 12%; concessional cap: A$30,000

The 12% employer super-guarantee rate applies from 1 July 2025. The concessional cap is A$30,000 through 30 June 2026 and A$32,500 from 1 July 2026.

• How Australian GST worksAustralian Taxation Office
• Super guaranteeAustralian Taxation Office
• Maximum contribution base from 1 July 2026Australian Taxation Office

• Australia income tax
• Australia GST
• Super guarantee
• Retirement savings

Federal GST: 5%; HST and provincial taxes vary

Depending on place of supply, HST is 13%, 14%, or 15%; some provinces also use PST, RST, or QST. Zero-rated and exempt supplies need separate treatment.

RRSP dollar limit: C$33,810; TFSA: C$7,000

Personal RRSP room depends on prior earned income, pension adjustments, and unused room. TFSA room also carries forward and is personal to CRA records.

• GST/HST rates by place of supplyCanada Revenue Agency
• 2026 RRSP and pension limitsCanada Revenue Agency
• 2026 TFSA dollar limitCanada Revenue Agency

• Canada income tax
• Canada GST/HST
• RRSP deduction limit
• TFSA contribution room

VAT standard rate: 19%; reduced rate: 7%

The reduced rate applies only to qualifying goods and services. Exemptions, zero-rating, cross-border rules, and input-tax recovery require separate analysis.

Statutory pension contribution: 18.6%

For insured employees, the statutory pension contribution is generally split equally: 9.3% employee and 9.3% employer, up to the applicable assessment ceiling.

• What taxes are used forGerman Federal Ministry of Finance
• Statutory pension insuranceDeutsche Rentenversicherung

• Germany VAT
• Germany net salary
• Germany wage tax
• Retirement savings

GST standard rate: 9%

GST-registered businesses generally charge 9% unless the supply is zero-rated, exempt, or outside the scope under Singapore rules.

CPF: 37% total for age 55 and below

For Singapore citizens and third-year-or-later permanent residents earning over S$750 monthly, the full rate is 20% employee plus 17% employer. The 2026 Ordinary Wage ceiling is S$8,000 monthly.

• Current GST rateInland Revenue Authority of Singapore
• CPF contribution rates from 1 January 2026Central Provident Fund Board
• 2026 Ordinary Wage ceilingCentral Provident Fund Board

• Singapore income tax
• Singapore GST
• CPF contribution
• Retirement savings

GST standard rate: 15%

GST is broad-based, but zero-rated and exempt supplies still require transaction-specific treatment.

KiwiSaver default employee and employer rate: 3.5%

The default minimum rose from 3% to 3.5% on 1 April 2026. Eligible members can receive a government contribution up to NZ$260.72, subject to contribution and income rules.

• GSTInland Revenue New Zealand
• KiwiSaver changes from 1 April 2026Inland Revenue New Zealand
• KiwiSaver benefits and government contributionInland Revenue New Zealand

• New Zealand income tax
• New Zealand GST
• KiwiSaver
• PAYE

No individual salary income tax; VAT standard rate: 5%

Natural persons can still fall within corporate-tax rules when conducting business above the applicable turnover threshold. VAT exemptions and zero-rating also vary by supply.

Expat gratuity: 21 days/year, then 30 days/year

For a qualifying full-time foreign worker, gratuity is based on basic wage: 21 days for each of the first five years and 30 days for each later year. UAE and GCC national pension rules are separate.

• VATUAE Federal Tax Authority
• Federal Decree-Law regulating employment relationshipsOfficial Platform of the UAE Government
• Natural-person corporate-tax scopeUAE Federal Tax Authority

• UAE VAT
• UAE end-of-service gratuity
• UAE corporate tax
• Retirement savings

Federal sales-tax standard rate: 18%

Rates and treatment can differ for goods, services, sectors, provinces, schedules, and notifications. The 18% marker is not universal.

EOBI: 5% employer + 1% employee

For covered industrial and commercial employment, EOBI contributions are tied to the applicable minimum-wage base. Coverage and the wage base require employer-specific verification.

• Sales-tax statutory ordersFederal Board of Revenue
• Federal Budget documents 2025–26Finance Division, Government of Pakistan
• EOBI contribution overviewEmployees' Old-Age Benefits Institution
• EOBI employer and employee contribution ratesEmployees' Old-Age Benefits Institution

• Pakistan salary income tax
• Pakistan sales tax
• Pakistan withholding tax
• Retirement savings