Key Features
The current release includes several new features which significantly enhance the functionality of the Equus Platform.
Commuter Cost Estimates and Tax Apportionment
Added a new option, Calculate Hypo Taxes on Host Work Time Only , on the Cost Estimate Template screen to support cost estimates for Project-based and Commuter policies:
When unchecked, all hypothetical taxes will be calculated on the total months on assignment for each year, generally used for commuters
When checked, Months in the Host will be used to calculate hypothetical taxes, generally for project-based work.
WorkTime split cost estimates were originally geared toward Project-based work, prorating hypothetical taxes by Months in the Host.
The Cost Estimate Calculation Detail Report has been updated to show the months used for hypothetical tax proration as Total Months for Tax Cost Proration in the Information section when Commuter behavior is used.
This option is included as part of the Equus Mobility Workforce Platform (EMWP) v.25.6. Pre-existing cost estimate templates will maintain prior behavior. In new cost estimate templates, the option defaults to unchecked and applies commuter behavior.
To use this feature, upgrade the EMWP and the Equus Tax Engine to v.25.6.
Features
The current release includes several new features which significantly enhance the functionality of the Equus Platform.
All Authorities: Income Tax Proration on Nonequalized Cost Estimates
Income Tax
Made the following enhancements for Nonequalized cost estimates that utilize a foreign tax credit for double taxation relief:
Updated the Home Country Income and State/Province Tax outputs to only include assignment costs net of the foreign tax credit taken. Previously, both assignment and nonassignment costs were included in the output.
Added a reconciliation of actual tax costs to the Information section of the Calculation Detail Report.
Austria
Social Security
Added a new tax position, Calculate Municipal Tax? , to allow users to include the 3% municipal tax as a part of payroll. Companies with permanent establishment in Austria are subject to this tax. This tax position defaults to No.
Brazil
Income Tax, Social Security, & Payroll Tax
Added a new tax position input, Apply VIVIS Visa Exemption?, to allow users to select if the employee holds a VIVIS visitor visa. When Yes is selected, the employee is exempted from income tax, social security contributions, and payroll tax. This tax position defaults to No.
Generic
Income Tax
Added a new host tax position, Exclude DTR in Home Country?, to allow users to shut off the double tax relief in the home country. If Yes is selected, Income Tax Rate should also be set to 0 to achieve a home-only grossup. This tax position defaults to No.
Taiwan
Income Tax
Added the following enhancements to the foreign professional concession calculation:
Revised tax position name from Qualifying Assignee? to Qualifies as Foreign Professional?.
Revised and enhanced input options. Users can now select from the following inputs:
Yes – Automatic to apply the concession if Months in Host exceeds six.
Yes to apply the concession regardless of Months in Host.
No to not apply the concession.
Included a special foreign professional exclusion that reduces 50% of income earned exceeding TWD 3 million after employer-paid expense exclusions.
Added a tax position, Use Nonresident Rates? , for qualifying inbound employees to utilize the nonresident withholding rate of 18% with no deductions. Select from the following options to apply nonresident behavior:
Automatic - Apply when Months in Host is 6 months or less. This option is the default.
Yes - Always apply.
No - Never apply.
United States
New York
Added a tax position, Exclude Safe Harbor? , that allows users to opt out of safe harbor conditions and continue to calculate home state income taxes for assignments with a duration of 15 months or more. Select Yes to apply this behavior.
Updates
Updates include calculation and rate changes to reflect current tax law resulting from inflation adjustments, legislative changes, and review of supported authorities. Effective dates indicate when the changes enter into force. Amounts are annual unless stated otherwise.
Azerbaijan
Income Tax & Social Security
Removed the Use Preferential Rates? tax position as the rates expire on December 31, 2025. As a result, non-preferential rates will apply to all calculations.
Bahrain
Social Security
Increased the employer social security rate applicable to outbounds by 1% to 18%, effective January 1, 2026.
Bangladesh
Income Tax
Increased the maximum general exclusion by BDT 50,000 to BDT 500,000, effective July 1, 2025.
Made the following changes, effective July 1, 2023:
Changed employer voluntary pension contributions to be taxable for outbounds.
Updated the pension contribution credit to calculate as the lesser of:
3% of taxable income
15% of combined employee and employer voluntary pension contributions
BDT 10 million
Changed the following line items to be taxable:
Family Airfare/Hotel En route to Foreign Location
Transportation of Household Goods to Foreign Location
Temporary Housing in Foreign Country
Temporary Housing in Home Country
Temporary Living Expenses
Family Airfare/Hotel on Repatriation
Transportation of Household Goods on Repatriation
Housing Allowance Host Country
Housing Costs Host Country
Updated Auto Lease Host Country from taxable to taxable up to a cap of BDT 25,000 per month.
Barbados
Social Security
Increased the social security wage ceiling by BBD 960 to BBD 64,320, effective January 1, 2026.
Brazil
Social Security
Corrected the agreement with Germany to cover unemployment contributions when Enhanced Automatic Social Tax? is set to Yes and the agreement applies.
Canada
Increased the following, unless otherwise stated, effective January 1, 2026:
Income Tax
Tax bracket thresholds. The threshold for the 33% top bracket increased by CAD 5,068 to CAD 258,483.
Minimum and maximum personal, dependent, and spouse credits by CAD 291 to CAD 14,829 and by CAD 323 to CAD 16,452, respectively.
Employment credit by CAD 29 to CAD 1,501.
Maximum voluntary pension deduction by CAD 1,610 to CAD 35,400.
Corrected pension contribution to be deductible only up to the maximum Registered Pension Plan amount of CAD 33,810. The previous calculation deducted contributions at the lesser of CAD 33,810 or 18% of company source compensation up to the maximum, resulting in a potential overstatement of taxes.
Corrected the calculation for single filers with dependents by adding an eligible dependent credit. The minimum and maximum credit amounts are CAD 14,538 and CAD 16,129 per dependent, respectively.
Social Security
Canada Pension Plan (CPP) wage ceiling by CAD 3,400 to CAD 74,700.
Additional CPP wage ceiling (CPP2) by CAD 3,900 to CAD 85,100.
Employment insurance wage ceiling by CAD 3,200 to CAD 68,900.
Decreased the employment insurance employee rate by 0.01% to 1.63%.
Alberta
Income Tax
Made the following changes, effective January 1, 2026:
Updated the tax table from a five-tiered to a six-tiered table with a 15% top rate on income exceeding CAD 362,962.
Decreased the personal, spouse, and dependent credits by CAD 16 to CAD 1,786.
British Columbia
Income Tax
Increased the following, effective January 1, 2026:
Tax bracket thresholds. The threshold for the 20.5% top bracket increased by CAD 5,783 to CAD 265,347.
Personal credit by CAD 15 to CAD 668.
Spouse and dependent credits by CAD 12 to CAD 572.
Manitoba
Income Tax
Increased the following, effective January 1, 2026:
Tax bracket thresholds. The threshold for the 17.4% top bracket increased by CAD 2,100 to CAD 103,300.
Maximum personal amount by CAD 34 to CAD 1,673.
New Brunswick
Income Tax
Increased the following, effective January 1, 2026:
Tax bracket thresholds. The threshold for the 19.5% top bracket increased by CAD 3,824 to CAD 193,882.
Personal credit by CAD 25 to CAD 1,285.
Spouse and dependent credits by CAD 20 to CAD 1,007.
Newfoundland & Labrador
Income Tax
Increased the following, effective January 1, 2026:
Tax bracket thresholds. The threshold for the 21.8% top bracket increased by CAD 13,000 to CAD 1.18 million.
Personal credit by CAD 11 to CAD 973.
Spouse and dependent credits by CAD 9 to CAD 795.
Nova Scotia
Income Tax
Increased the following, effective January 1, 2026:
Tax bracket thresholds. The threshold for the 21% top bracket increased by CAD 2,474 to CAD 157,124.
Personal, spouse, and dependent amounts by CAD 280 to CAD 1,048.
Ontario
Income Tax
Increased the following, effective January 1, 2026:
Two lowest tax bracket thresholds. The threshold for the 13.16% top bracket remains CAD 220,000.
Surtax bracket thresholds. The threshold for the 36% top rate increased by CAD 138 to CAD 7,435.
Personal credit by CAD 12 to CAD 655.
Spouse and dependent credits by CAD 10 to CAD 556.
Quebec
Increased the following, unless otherwise stated, effective January 1, 2026:
Income Tax
Tax bracket thresholds. The threshold for the 25.75% top bracket increased by CAD 2,655 to CAD 132,245.
Personal and spouse credits by CAD 53 to CAD 2,653.
Maximum deduction for workers by CAD 25 to CAD 1,450.
Social Security
Employment insurance wage ceiling in accordance with the federal amount.
Decreased the employment insurance employee rate by 0.01% to 1.30%.
Pension Plan wage ceiling by CAD 3,400 to CAD 74,700.
Parental Insurance Plan wage ceiling by CAD 5,000 to CAD 102,500.
Decreased the employee and employer Parental Insurance Plan rates by 0.04% to 0.46% and by 0.06% to 0.64%, respectively.
Saskatchewan
Income Tax
Increased the following, effective January 1, 2026:
Tax bracket thresholds. The threshold for the 14.5% top bracket increased by CAD 2,982 to CAD 155,805.
Personal and spouse credits by CAD 93 to CAD 2,140.
Dependent credit by CAD 69 to CAD 878.
China
Social Security
Updated the enhanced automatic social calculation to include housing fund contributions for outbound nonresidents.
Increased the Beijing wage ceiling by CNY 6,336 to CNY 429,732, effective July 1, 2025.
Congo (Democratic Republic)
Payroll Tax
Increased the rate by 0.50% to 28.50%, effective August 5, 2025.
Czech Republic
Increased the following, effective January 1, 2026:
Income Tax
Threshold for the 23% top bracket by CZK 86,760 to CZK 1.76 million.
Social Security
Wage ceiling by CZK 115,680 to CZK 2.35 million.
Denmark
Income Tax
Made the following changes, effective January 1, 2026:
Increased the following:
Personal allowance by DKK 2,500 to DKK 54,100.
Employment allowance rate by 2.1% to 12.75%.
Maximum employment allowance by DKK 7,700 to DKK 63,300.
Maximum job allowance and threshold by DKK 200 to DKK 3,100 and DKK 10,700 to DKK 235,200, respectively.
Maximum pension and extra pension deductions by DKK 3,200 to DKK 68,700 and DKK 4,000 to DKK 87,800, respectively.
Maximum travel expense deduction by DKK 1,600 to DKK 34,400.
Decreased the expatriate concession minimum salary by DKK 12,600 to DKK 65,400.
Updated the high tax calculation from a 15% flat rate to a three-tiered progressive table for income over DKK 641,200. The 20% top bracket applies to income over DKK 2.59 million, effectively raising the high tax ceiling by 5% for employees subject to the top bracket.
Added a single parent employment allowance at 11.5% up to a maximum of DKK 44,900.
France
Social Security
Decreased the employer unemployment contribution by 0.05% to 4.00%, effective May 1, 2025.
Germany
Social Security
Corrected the agreement with Brazil to cover unemployment contributions when Enhanced Automatic Social Tax? is set to Yes and the agreement applies.
Ireland
Social Security
Increased the employee and employer contribution rates by 0.1% to 4.20% and 11.25%, respectively, effective October 1, 2025.
Jersey
Social Security
Increased the following wage ceilings, effective January 1, 2026:
Social security and health by GBP 3,144 to GBP 72,744.
Employee long term care and employer additional social security by GBP 14,280 to GBP 331,584.
Malaysia
Income Tax
Added an employee social injury insurance deduction, capped at MYR 350.
Social Security
Added support for social injury insurance contributions at the following rates, capped at MYR 72,000:
Employee citizens and noncitizens at 1.75% and 0.50%, respectively.
Employer at 1.25%.
Oman
Social Security
Corrected the workplace injury contribution calculation for inbound assignments by applying a wage ceiling of OMR 36,000.
Puerto Rico
Income Tax
Corrected the maximum deduction for employee voluntary pension contributions by decreasing by USD 3,500 to USD 20,000 for employees under age 50.
Singapore
Social Security
Increased the ordinary wage ceiling by SGD 7,200 to SGD 96,000, effective January 1, 2026.
Slovakia
Made the following changes, effective January 1, 2026:
Income Tax
Updated the tax table from a two-tiered to a four-tiered table with a 35% top rate on income exceeding EUR 75,010.
Social Security
Increased the employee health contribution rate by 1% to 5%.
South Korea
Social Security
Made the following changes for health insurance, effective January 1, 2026:
Increased the employee and employer contribution rates by 0.06% to 4.07%.
Decreased the wage ceiling by KRW 21.2 million to KRW 1.5 billion.
Spain
Income Tax
Corrected the credit calculations by adding region-specific personal, family, and large family credits.
Switzerland
Vaud
Income Tax
Corrected the withholding tax calculation when Use Withholding Table? is set to Yes - Dual Income to remove the spouse deduction and hypothetical spouse income adjustments, as the withholding tables already take these factors into account. The previous behavior resulted in a potential understatement of tax costs.
Updated the withholding rates, effective January 1, 2025.
Zurich
Income Tax
Corrected the withholding tax calculation when Use Withholding Table? is set to Yes - Dual Income to remove the spouse deduction and hypothetical spouse income adjustments, as the withholding tables already take these factors into account. The previous behavior resulted in a potential understatement of tax costs.
United Kingdom
Social Security
Updated the enhanced details when the 52-week rule applies to show annual taxes instead of assignment taxes. The 52-week rule applies when outbound employees break tax residency in the UK and the host country does not have a social security agreement with the UK.
United States
Income Tax
Corrected domestic cost estimates to include the annual hypo taxes in the tax grossup. Previously, only assignment-related hypo taxes were included, resulting in a potential overstatement of tax costs in partial years.
Increased the following for all filing status, effective January 1, 2026. Amounts shown apply to single filers:
Tax bracket thresholds. The threshold for the 37% top bracket increased by USD 14,250 to USD 640,600.
Standard deduction by USD 350 to USD 16,100.
Maximum foreign earned income exclusion by USD 2,900 to USD 132,900.
Maximum state and local tax (SALT) deduction by USD 400 to USD 40,400.
Alternative minimum tax thresholds, exemptions, and exemption phaseout thresholds.
Social Security
Increased the OASDI wage ceiling by USD 8,400 to USD 184,500, effective January 1, 2026.
Arkansas
Income Tax
Increased the following, effective January 1, 2026:
Bracket thresholds. The 3.9% top bracket threshold increased by USD 2,400 to USD 94,700.
Bracket adjustment threshold by USD 2,530 to USD 98,010.
Hawaii
Income Tax
Increased the standard deductions for all filing status, effective January 1, 2026. The deduction for single filers increased by USD 3,600 to USD 8,000.
Illinois
Income Tax
Increased the standard exemption by USD 75 to USD 2,950, effective January 1, 2026.
Kentucky
Income Tax
Made the following changes, effective January 1, 2026:
Decreased the statute and supplemental rates by 0.5% to 3.5%.
Increased the standard deduction by USD 90 to USD 3,360.
Maine
Income Tax
Increased the following for all filing status, effective January 1, 2026. Amounts shown apply to single filers:
Bracket thresholds. The threshold for the 7.15% top bracket increased by USD 1,450 to USD 64,900.
Personal exemption by USD 150 to USD 5,300.
Personal exemption phaseout thresholds by USD 7,550 to USD 341,000.
Deduction phaseout threshold by USD 2,250 to USD 102,250.
Maryland
Income Tax
Increased the following for all filing status, effective January 1, 2026. Amounts shown apply to single filers:
Tax bracket thresholds. The threshold for the 6.5% top bracket rate increased by USD 23,650 to USD 1.02 million.
Minimum and maximum standard deduction amounts. The maximum amount increased by USD 50 to USD 3,400.
Massachusetts
Income Tax
Increased the threshold for the 9% ordinary and supplemental top bracket by USD 24,650 to USD 1.11 million, effective January 1, 2026.
Minnesota
Income Tax
Increased the following for all filing status, effective January 1, 2026. Amounts shown apply to single filers:
Tax bracket thresholds. The threshold for the 9.85% top bracket increased by USD 4,520 to USD 203,150.
Dependent exemption by USD 100 to USD 5,300.
Deduction and dependent exemption phaseout thresholds. The thresholds increased by USD 5,450 to USD 244,500.
Mississippi
Income Tax
Decreased the top ordinary bracket and supplemental rates by 0.4% to 4.0%, effective January 1, 2026.
Missouri
Income Tax
Increased the tax bracket thresholds, effective January 1, 2026. The threshold for the 4.7% top bracket increased by USD 245 to USD 9,436.
Montana
Income Tax
Increased the tax bracket thresholds and decreased the top rate for all filing status, effective January 1, 2026. The new top rate of 5.65% applies to income over USD 47,500 for single filers.
Nebraska
Income Tax
Made the following changes, effective January 1, 2026. Amounts shown apply to single filers:
Removed the top 5.2% bracket and lowered the resulting top rate. The new top rate of 4.55% applies to income in excess of USD 24,760.
Increased the following based on CPI changes:
Tax bracket thresholds.
Standard deductions by USD 250 to USD 8,850.
Personal and dependent exemption credits by USD 5 to USD 176.
New York
Income Tax
Decreased tax bracket thresholds and rates, effective January 1, 2026. The top rate of 10.9% remains applicable to income exceeding USD 25 million for single filers.
North Carolina
Income Tax
Decreased the ordinary and supplemental tax rates by 0.26% to 3.99% and 4.09%, respectively, effective January 1, 2026.
North Dakota
Income Tax
Increased the tax bracket thresholds for all filing status, effective January 1, 2026. The threshold for the 2.5% top bracket increased by USD 27,800 to USD 285,725 for single filers.
Ohio
Income Tax
Made the following changes, effective January 1, 2026:
Removed the top bracket from the ordinary tax table. The new top rate of 2.75% applies to income exceeding USD 26,050.
Updated the supplemental tax table from a six-tiered table to a flat rate of 3.5%.
Oklahoma
Income Tax
Made the following changes, effective January 1, 2026:
Updated the tax table from a six-tiered table to a four-tiered table for all filing status. The top bracket rate decreased by 0.25% to 4.5% and applies to income exceeding USD 7,200 for single filers.
Decreased the supplemental rate by 0.25% to 4.50%.
Oregon
Income Tax
Increased the following for all filing status, effective January 1, 2026. Amounts shown apply to single filers:
Tax bracket thresholds. The threshold for the 9.9% top bracket remains USD 125,000.
Standard deduction by USD 75 to USD 2,910.
Federal tax deduction maximum amount by USD 250 to USD 8,750.
Exemption credit by USD 7 to USD 263.
Rhode Island
Income Tax
Increased the following for all filing status, effective January 1, 2026. Amounts shown apply to single filers:
Tax bracket thresholds. The threshold for the 5.99% top bracket increased by USD 4,800 to USD 186,450.
Standard deduction by USD 300 to USD 11,200.
Personal exemption by USD 100 to USD 5,200.
Personal exemption phaseout threshold and step by USD 6,750 to USD 261,050 and USD 200 to USD 7,450, respectively.
South Carolina
Income Tax
Made the following changes, effective January 1, 2026:
Decreased the top tax rate by 0.2% to 6%.
Aligned the supplemental tax table with the statute tax table.
Increased the following:
Tax bracket thresholds. The threshold for the 6.2% top bracket increased by USD 430 to USD 19,030.
Dependent exemption by USD 110 to USD 5,250.
Utah
Income Tax
Increased the following, effective January 1, 2026:
Dependent exemption by USD 56 to USD 2,167.
Credit phaseout thresholds for all filing status. The threshold increased by USD 483 to USD 18,696 for single filers.
Vermont
Income Tax
Increased the following for all filing status, effective January 1, 2026. Amounts shown apply to single filers:
Tax bracket thresholds. The threshold for the 8.75% top bracket increased by USD 6,650 to USD 256,350.
Personal exemption and standard deduction by USD 150 to USD 5,450 and USD 200 to USD 7,850, respectively.
Wisconsin
Income Tax
Increased the following for all filing status, effective January 1, 2026. Amounts shown apply to single filers:
Tax bracket thresholds. The threshold for the 7.65% top bracket increased by USD 9,430 to USD 332,720.
Standard deduction by USD 400 to USD 13,960.
Deduction phaseout threshold by USD 570 to USD 20,120.
Vietnam
Income Tax
Increased the following allowances, effective January 1, 2026:
Personal by VND 48,000,000 to VND 180,000,000.
Dependent by VND 21,600,000 to VND 74,400,000.
Virgin Islands (British)
Social Security
Increased the following wage ceilings, effective January 1, 2026:
Social security by USD 2,400 to USD 53,400.
Health insurance by USD 4,800 to USD 106,800.
Income Tax Treaties and Social Security Agreements
Added the following:
Type | Countries | Effective Date | Duration (Months) |
Income Tax | Bahrain - United Arab Emirates | January 1, 2026 | 6 |
Income Tax | Cameroon – China | January 1, 2026 | 6 |
Income Tax | Cameroon - Czech Republic | January 1, 2026 | 6 |
Income Tax | Croatia – Liechtenstein | January 1, 2026 | 6 |
Income Tax | Croatia - Saudi Arabia | January 1, 2026 | 6 |
Income Tax | Cyprus – Oman | January 1, 2026 | 6 |
Income Tax | Kuwait - Saudi Arabia | January 1, 2026 | 6 |
Income Tax | Mauritania - Saudi Arabia | January 1, 2026 | 6 |
Income Tax | Qatar - Saudi Arabia | January 1, 2026 | 6 |
Income Tax | Russia - United Arab Emirates | January 1, 2026 | 6 |
Social Security | Albania - Italy | July 1, 2025 | 24 |
Social Security | Italy – Moldova | September 1, 2025 | 24 |
Recommended Tax Positions
Added the following tax positions and default values to the 25.6 Standard Tax Position Sets:
Tax Estimator | Location | Tax Input Name | Long Term | Permanent | Short Term | Recalculation Behavior |
Austria |
Home
Host
| Calculate Municipal Tax? | Yes | Yes | Yes | No |
Brazil | Host | Apply VIVIS Visa Exemption? | No | No | No | No |
Generic | Host | Exclude DTR in Home Country? | No | No | No | No |
Taiwan | Host | Use Nonresident Rates? | No | No | No | No |
USA New York | Home | Exclude Safe Harbor? | No | No | No | No |
Renamed Taiwan’s Qualifying Assignee? tax position to Qualifies as Foreign Professional? and added Yes - Automatic option. The default for this tax position remains No .
Supported Authorities
Search “supported authorities” and "supported subauthorities" in the help center for a full list of our 227 supported authorities including:
155 Countries
50 American States and the District of Columbia
10 Canadian Provinces
11 Swiss Cantons
Resources
Help Center articles updated this release: