Maintained numbers · reviewed on a schedule
The numbers that move
Chapters teach the architecture; this table carries the figures that change. Every value below has an as-of date. If a number here disagrees with a number in prose anywhere on this site, this table wins, and we would like to hear about it.
United States — contribution limits (tax year 2026)
| Item | 2026 value | As of |
|---|
| 401(k) / 403(b) employee deferral | $24,500 (+$8,000 catch-up 50+; $11,250 ages 60–63) | IRS IR-2025-111, Nov 2025 |
| 401(k) combined employee + employer | $72,000 | IRS Notice 2025-67 |
| IRA (traditional + Roth combined) | $7,500 (+$1,100 catch-up 50+) | IRS IR-2025-111 |
| Roth IRA income phase-out (single) | $153,000–$168,000 | IRS IR-2025-111 |
| HSA (self / family) | $4,400 / $8,750 (+$1,000 catch-up 55+) | IRS Rev. Proc. 2025-19 |
| Mandatory Roth catch-up | applies if prior-year FICA wages > $150,000 | SECURE 2.0 §603, from 2026 |
| US estate-tax filing threshold, nonresident aliens (US-situs assets, incl. US-domiciled ETFs) | $60,000 — see Chapter 94 | IRC §2104, statutory |
United Kingdom — ISA allowances (tax year 2026/27)
| Item | Value | As of |
|---|
| Overall ISA allowance | £20,000 across all ISA types | HMRC, 2026/27 |
| Junior ISA | £9,000 | HMRC, 2026/27 |
| Lifetime ISA | £4,000 within the overall allowance (+25% bonus) | HMRC, 2026/27 |
| Announced change | from 6 Apr 2027 the cash-ISA slice is capped at £12,000 for under-65s; the £20,000 overall allowance is unchanged | Autumn Budget 2025 |
Germany — investment taxation (2026)
| Item | Value | As of |
|---|
| Sparer-Pauschbetrag (saver's allowance) | €1,000 single / €2,000 joint | 2026, unchanged since 2023 |
| Capital-gains tax rate | 25% + 5.5% Soli = 26.375% (plus church tax where applicable) | statutory |
| Teilfreistellung, equity funds (≥51% equities) | 30% of gains/distributions tax-free | InvStG, statutory |
| Vorabpauschale Basiszins | 3.20% for 2026 (2025: 2.53%); accrues first business day of 2027 | BMF, 13 Jan 2026 |
France
| Item | Value | As of |
|---|
| PEA contribution cap | €150,000 (PEA-PME: €225,000 combined) — long-standing caps | Code monétaire et financier |
Investor & deposit protection
| Scheme | Coverage | As of |
|---|
| EU deposit guarantee (per bank, per person) | €100,000 | DGSD, statutory |
| UK FSCS | £85,000 deposits / £85,000 investments | FSCS, 2026 |
| German EdW (investor compensation) | 90% of claim, max €20,000 | statutory |
| US SIPC | $500,000 incl. $250,000 cash | SIPC, statutory |
Recurring orientation figures (verified in the Aug 2026 data freeze)
| Item | Value | As of |
|---|
| US dividend-withholding drag on US-equity funds | Irish UCITS (15%): ≈0.17%/yr · Lux/no-treaty (30%): ≈0.33%/yr · synthetic: ≈0.03%/yr — at the mid-2026 S&P 500 gross yield of ≈1.1%; scales with yield (Chapters 21, 50, 51) | mid-2026 |
| Broad core index ETF fees | ≈0.03–0.25% (US mega-funds 0.03%; European equivalents 0.05–0.20%) — Chapter 8 | Morningstar/ICI, 2025–26 |
| Typical retail spreads, mid-session | mega-cap US/world equity 0.01–0.06% · EM equity 0.15–0.40% · niche thematic 0.30–1.00%+ — Chapter 57 | 2026 |
| Flagship UCITS tracking difference | ≈0.05–0.25%/yr around the index, fund-specific; Irish US-equity funds often beat net indices — Chapters 35, 51 | issuer data, 2025–26 |
Review cadence. Tax rows: every 6 months and at each national budget. Yield-linked rows: at each site review. Anything stale gets corrected here first, then in prose. Reform proposals we are tracking (not law yet): the German retirement-depot proposal, the UK 2027 cash-ISA change (announced, dated above).