Overview
- The new tables apply retroactively from January 1, so employers must recalculate January withholdings and issue refunds or offsets on upcoming paychecks, with advisers warning many firms will update with some delay.
- Workers begin paying at new monthly net thresholds such as $2,490,038 for a single employee without children, $3,302,179 for a married worker with two children, and $2,894,000 for a married worker without children.
- Personal deductions rose roughly 14.29%, including a non‑taxable income of $5,151,802.50, spouse deduction of $4,851,964.66, child deduction of $2,446,863.48, and a special deduction of $18,031,308.76.
- The progressive annual scale for January–June ranges from 5% on the lowest tranche up to a top rate of 35% for accumulated taxable gains above $60,750,913.96.
- For retirees and pensioners, the minimum non‑taxable amount is $2,793,834.56 starting February 1, 2026, and employees can update deductions in SIRADIG by March 31 to align their withholdings with the new parameters.