calcuris-mcp 0.1.0

package/dist/lib/au-stamp-duty-math.js

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+// Moteur stamp duty (droits de mutation) Australie — droit dû par État/Territoire, concession primo-accédant
+// et surtaxe acheteur étranger. Logique PURE, testable. Réutilise le cœur progressif partagé (us-tax-engine)
+// pour les barèmes marginaux ; gère les structures non-marginales réelles de chaque juridiction : formule
+// quadratique NT, bande à taux plat VIC ($960k–$2M), taux plat ACT sur la valeur entière (> $1,455,000),
+// minimum forfaitaire TAS, et barèmes distincts owner-occupier vs investisseur (QLD home concession, ACT).
+// Couche "estimate" honnête : achat résidentiel, concessions standard ; les concessions à test de revenu
+// (ACT) ou réservées au neuf (SA) ne sont PAS déduites automatiquement (signalées dans le contenu).
+import { applyBrackets } from "./us-tax-engine.js";
+import { AU_STAMP_DUTY_2026 } from "./au-stamp-duty-data.js";
+// NT : formule quadratique D = a·V² + b·V (V = valeur ÷ vDivisor) jusqu'au cutoff, puis paliers à taux plat
+// sur la valeur entière.
+function ntDuty(value, f) {
+    if (value <= f.cutoff) {
+        const V = value / f.vDivisor;
+        return f.a * V * V + f.b * V;
+    }
+    for (const [upTo, rate] of f.flatTiers) {
+        if (upTo === null || value <= upTo)
+            return value * rate;
+    }
+    return value * f.flatTiers[f.flatTiers.length - 1][1];
+}
+function withFee(row, tax, slices, label) {
+    return { duty: tax + (row.baseFee || 0), slices, label };
+}
+// Calcule le droit "de base" (avant concession primo et surtaxe étrangère) sur le barème applicable selon
+// l'usage (résidence principale vs investissement) et la valeur.
+function baseDutyFor(row, value, ppr) {
+    // NT : formule (identique owner-occupier / investissement).
+    if (row.ntFormula)
+        return { duty: ntDuty(value, row.ntFormula), slices: [], label: "formula" };
+    // VIC : barème résidence principale concessionnel jusqu'à pprUpper.
+    if (ppr && row.pprBrackets && row.pprUpper && value <= row.pprUpper) {
+        const r = applyBrackets(value, row.pprBrackets);
+        return withFee(row, r.tax, r.slices, "owner-occupier");
+    }
+    // VIC : bande à taux plat sur la valeur entière, puis base + taux au-dessus.
+    if (row.flatBand) {
+        const fb = row.flatBand;
+        if (value > fb.lower && value <= fb.upper)
+            return withFee(row, value * fb.rate, [], "standard");
+        if (value > fb.upper)
+            return withFee(row, fb.upper * fb.rate + (value - fb.upper) * fb.aboveRate, [], "standard");
+        // value <= fb.lower → on continue vers le barème marginal.
+    }
+    // ACT : taux plat sur la valeur entière au-dessus du seuil.
+    if (row.flatAbove && value > row.flatAbove.threshold) {
+        return withFee(row, value * row.flatAbove.rate, [], ppr && row.investmentBrackets ? "owner-occupier" : "standard");
+    }
+    // Sélection du barème marginal selon l'usage.
+    let brackets = row.brackets;
+    let label = "standard";
+    if (ppr && row.homeConcessionBrackets) {
+        brackets = row.homeConcessionBrackets;
+        label = "owner-occupier";
+    } // QLD
+    else if (!ppr && row.investmentBrackets) {
+        brackets = row.investmentBrackets;
+        label = "investment";
+    } // ACT
+    else if (row.investmentBrackets) {
+        label = "owner-occupier";
+    } // ACT défaut (ppr)
+    const r = applyBrackets(value, brackets || []);
+    return withFee(row, r.tax, r.slices, label);
+}
+export function computeAuStampDuty(inp) {
+    const row = AU_STAMP_DUTY_2026[inp.stateCode] || AU_STAMP_DUTY_2026.NSW;
+    const value = Math.max(inp.propertyValue || 0, 0);
+    const ppr = inp.principalResidence !== false; // défaut owner-occupier
+    const base = baseDutyFor(row, value, ppr);
+    const baseDuty = base.duty;
+    // Concession primo-accédant.
+    let concession = 0;
+    let fhbApplies = false;
+    const fh = row.firstHome;
+    if (inp.firstHomeBuyer && fh && value > 0) {
+        if (fh.method === "linear") {
+            if (value <= fh.fullExemptThreshold) {
+                concession = baseDuty;
+                fhbApplies = true;
+            }
+            else if (value < fh.concessionUpper && fh.concessionUpper > fh.fullExemptThreshold) {
+                const frac = (fh.concessionUpper - value) / (fh.concessionUpper - fh.fullExemptThreshold);
+                concession = baseDuty * Math.min(Math.max(frac, 0), 1);
+                fhbApplies = true;
+            }
+        }
+        else if (fh.method === "cliff") {
+            if (value <= fh.fullExemptThreshold) {
+                concession = baseDuty;
+                fhbApplies = true;
+            }
+        }
+        // newOnly (SA) / incomeTest (ACT) / none (NT) → pas de réduction automatique (dépend du neuf / du revenu).
+    }
+    const dutyAfterConcession = Math.max(baseDuty - concession, 0);
+    const foreignSurcharge = inp.foreignResident ? value * row.foreignSurchargeRate : 0;
+    const totalDuty = dutyAfterConcession + foreignSurcharge;
+    const effectiveRate = value > 0 ? (totalDuty / value) * 100 : 0;
+    return {
+        stateCode: row.code,
+        propertyValue: value,
+        baseDuty,
+        concession,
+        dutyAfterConcession,
+        foreignSurcharge,
+        totalDuty,
+        effectiveRate,
+        fhbApplies,
+        fhbNote: fh ? fh.note : "",
+        scheduleLabel: base.label,
+        slices: base.slices,
+    };
+}
+// Compare le droit dû pour une même valeur dans plusieurs États (moat : "où acheter coûte le moins cher").
+export function compareStates(propertyValue, opts, codes) {
+    const out = {};
+    for (const code of codes) {
+        out[code] = computeAuStampDuty({
+            propertyValue,
+            stateCode: code,
+            firstHomeBuyer: opts.firstHomeBuyer,
+            foreignResident: opts.foreignResident,
+            principalResidence: opts.principalResidence,
+        });
+    }
+    return out;
+}

package/dist/lib/ca-income-tax-data.js

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+// Barème fédéral 2026 + montant personnel de base fédéral (montant rehaussé avec phase-out
+// entre 181,440 $ et 258,482 $ de revenu net).
+export const CA_FEDERAL_2026 = {
+    brackets: [{ rate: 0.14, lower: 0, upper: 58523 }, { rate: 0.205, lower: 58523, upper: 117045 }, { rate: 0.26, lower: 117045, upper: 181440 }, { rate: 0.29, lower: 181440, upper: 258482 }, { rate: 0.33, lower: 258482, upper: null }],
+    bpaMax: 16452,
+    bpaMin: 14829,
+    bpaPhaseStart: 181440,
+    bpaPhaseEnd: 258482,
+    creditRate: 0.14,
+    qcAbatementPct: 0.165,
+};
+// Cotisations de paie 2026 (côté employé). CPP/QPP : portion "de base" = crédit non remboursable,
+// portion "bonifiée" (1ʳᵉ additionnelle + CPP2/QPP2) = déduction du revenu imposable.
+export const CA_PAYROLL_2026 = {
+    cpp: { rate: 0.0595, baseRate: 0.0495, ympe: 74600, exemption: 3500, maxContribution: 4230.45 },
+    cpp2: { rate: 0.04, lower: 74600, upper: 85000, maxContribution: 416 },
+    qpp: { rate: 0.063, baseRate: 0.053, ympe: 74600, exemption: 3500, maxContribution: 4479.3 },
+    qpp2: { rate: 0.04, lower: 74600, upper: 85000, maxContribution: 416 },
+    ei: { rate: 0.0163, mie: 68900, maxPremium: 1123.07 },
+    eiQc: { rate: 0.013, mie: 68900, maxPremium: 895.7 },
+    qpip: { rate: 0.0043, mie: 103000, maxPremium: 442.9 },
+};
+// 13 juridictions (10 provinces + 3 territoires).
+export const CA_INCOME_TAX_2026 = {
+    AB: { code: "AB", name: "Alberta", payroll: "CPP", bpa: 22769, brackets: [{ rate: 0.08, lower: 0, upper: 61200 }, { rate: 0.1, lower: 61200, upper: 154259 }, { rate: 0.12, lower: 154259, upper: 185111 }, { rate: 0.13, lower: 185111, upper: 246813 }, { rate: 0.14, lower: 246813, upper: 370220 }, { rate: 0.15, lower: 370220, upper: null }] },
+    BC: { code: "BC", name: "British Columbia", payroll: "CPP", bpa: 13216, brackets: [{ rate: 0.056, lower: 0, upper: 50363 }, { rate: 0.077, lower: 50363, upper: 100728 }, { rate: 0.105, lower: 100728, upper: 115648 }, { rate: 0.1229, lower: 115648, upper: 140430 }, { rate: 0.147, lower: 140430, upper: 190405 }, { rate: 0.168, lower: 190405, upper: 265545 }, { rate: 0.205, lower: 265545, upper: null }] },
+    MB: { code: "MB", name: "Manitoba", payroll: "CPP", bpa: 15780, brackets: [{ rate: 0.108, lower: 0, upper: 47564 }, { rate: 0.1275, lower: 47564, upper: 101200 }, { rate: 0.174, lower: 101200, upper: null }] },
+    NB: { code: "NB", name: "New Brunswick", payroll: "CPP", bpa: 13664, brackets: [{ rate: 0.094, lower: 0, upper: 52333 }, { rate: 0.14, lower: 52333, upper: 104666 }, { rate: 0.16, lower: 104666, upper: 193861 }, { rate: 0.195, lower: 193861, upper: null }] },
+    NL: { code: "NL", name: "Newfoundland and Labrador", payroll: "CPP", bpa: 13094, brackets: [{ rate: 0.087, lower: 0, upper: 44678 }, { rate: 0.145, lower: 44678, upper: 89354 }, { rate: 0.158, lower: 89354, upper: 159528 }, { rate: 0.178, lower: 159528, upper: 223340 }, { rate: 0.198, lower: 223340, upper: 285319 }, { rate: 0.208, lower: 285319, upper: 570638 }, { rate: 0.213, lower: 570638, upper: 1141275 }, { rate: 0.218, lower: 1141275, upper: null }] },
+    NS: { code: "NS", name: "Nova Scotia", payroll: "CPP", bpa: 11932, brackets: [{ rate: 0.0879, lower: 0, upper: 30995 }, { rate: 0.1495, lower: 30995, upper: 61991 }, { rate: 0.1667, lower: 61991, upper: 97417 }, { rate: 0.175, lower: 97417, upper: 157124 }, { rate: 0.21, lower: 157124, upper: null }] },
+    NT: { code: "NT", name: "Northwest Territories", payroll: "CPP", bpa: 18198, brackets: [{ rate: 0.059, lower: 0, upper: 53003 }, { rate: 0.086, lower: 53003, upper: 106009 }, { rate: 0.122, lower: 106009, upper: 172346 }, { rate: 0.1405, lower: 172346, upper: null }] },
+    NU: { code: "NU", name: "Nunavut", payroll: "CPP", bpa: 19659, brackets: [{ rate: 0.04, lower: 0, upper: 55801 }, { rate: 0.07, lower: 55801, upper: 111602 }, { rate: 0.09, lower: 111602, upper: 181439 }, { rate: 0.115, lower: 181439, upper: null }] },
+    ON: { code: "ON", name: "Ontario", payroll: "CPP", bpa: 12989, brackets: [{ rate: 0.0505, lower: 0, upper: 53891 }, { rate: 0.0915, lower: 53891, upper: 107785 }, { rate: 0.1116, lower: 107785, upper: 150000 }, { rate: 0.1216, lower: 150000, upper: 220000 }, { rate: 0.1316, lower: 220000, upper: null }], surtax: { rate1: 0.2, threshold1: 5818, rate2: 0.36, threshold2: 7446 } },
+    PE: { code: "PE", name: "Prince Edward Island", payroll: "CPP", bpa: 15000, brackets: [{ rate: 0.095, lower: 0, upper: 33928 }, { rate: 0.1347, lower: 33928, upper: 65820 }, { rate: 0.166, lower: 65820, upper: 106890 }, { rate: 0.1762, lower: 106890, upper: 142520 }, { rate: 0.19, lower: 142520, upper: 200000 }, { rate: 0.2, lower: 200000, upper: null }] },
+    QC: { code: "QC", name: "Quebec", payroll: "QPP", bpa: 18952, brackets: [{ rate: 0.14, lower: 0, upper: 54345 }, { rate: 0.19, lower: 54345, upper: 108680 }, { rate: 0.24, lower: 108680, upper: 132245 }, { rate: 0.2575, lower: 132245, upper: null }], abatementPct: 0.165 },
+    SK: { code: "SK", name: "Saskatchewan", payroll: "CPP", bpa: 20381, brackets: [{ rate: 0.105, lower: 0, upper: 54532 }, { rate: 0.125, lower: 54532, upper: 155805 }, { rate: 0.145, lower: 155805, upper: null }] },
+    YT: { code: "YT", name: "Yukon", payroll: "CPP", bpa: 16452, brackets: [{ rate: 0.064, lower: 0, upper: 58523 }, { rate: 0.09, lower: 58523, upper: 117045 }, { rate: 0.109, lower: 117045, upper: 181440 }, { rate: 0.128, lower: 181440, upper: 500000 }, { rate: 0.15, lower: 500000, upper: null }], usesFederalBpa: true },
+};
+export const CA_INCOME_TAX_AS_OF = "2026";
+export const CA_INCOME_TAX_SOURCES = [
+    { label: "Canada Revenue Agency — Current year tax rates and income brackets (2026), federal + provincial/territorial", url: "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html" },
+    { label: "Revenu Québec — Income tax rates (2026)", url: "https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/income-tax-rates/" },
+    { label: "CRA — CPP contribution rates, maximums and exemptions (2026)", url: "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html" },
+    { label: "CRA — Second additional CPP (CPP2) rates and maximums (2026)", url: "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html" },
+    { label: "CRA — EI premium rates and maximums (2026, federal + Quebec)", url: "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html" },
+    { label: "Revenu Québec — QPIP maximum insurable earnings and premium rate (2026)", url: "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-contributions/qpip-premiums/maximum-insurable-earnings-and-premium-rate/" },
+    { label: "Retraite Québec — QPP contribution rate 2026 (6.30%)", url: "https://www.retraitequebec.gouv.qc.ca/en/professionals-employers/your-role-quebec-pension-plan/contributions-quebec-pension-plan-qpp" },
+    { label: "TaxTips.ca — 2026 provincial/territorial basic personal amounts and Ontario surtax thresholds", url: "https://www.taxtips.ca/tax-rates.htm" },
+];

package/dist/lib/ca-income-tax-math.js

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+// Moteur income-tax / take-home Canada (2026) — impôt fédéral + provincial + CPP/QPP + CPP2/QPP2 + EI/QPIP,
+// salaire net réel. Logique PURE, testable. Réutilise le cœur progressif partagé (us-tax-engine) — zéro
+// duplication du calcul par tranche (le breakdown par tranche = le moat). Couche "estimate" honnête : revenu
+// d'emploi côté employé, crédits standard (BPA + base CPP/QPP + EI/QPIP), pas de dividendes/gains, pas de
+// réductions provinciales pour bas revenus. Québec géré spécifiquement (QPP, QPIP, EI réduit, abattement 16,5 %).
+import { applyBrackets, effectiveRate } from "./us-tax-engine.js";
+import { CA_FEDERAL_2026, CA_PAYROLL_2026, CA_INCOME_TAX_2026 } from "./ca-income-tax-data.js";
+// BPA fédéral avec phase-out de la portion bonifiée entre les seuils des tranches 29 % et 33 %.
+export function federalBpaFor(netIncome) {
+    const f = CA_FEDERAL_2026;
+    if (netIncome <= f.bpaPhaseStart)
+        return f.bpaMax;
+    if (netIncome >= f.bpaPhaseEnd)
+        return f.bpaMin;
+    const t = (netIncome - f.bpaPhaseStart) / (f.bpaPhaseEnd - f.bpaPhaseStart);
+    return f.bpaMax - (f.bpaMax - f.bpaMin) * t;
+}
+// Cotisations employé : CPP/QPP (base = crédit, bonifié = déduction), CPP2/QPP2, EI (réduit en QC) + QPIP.
+export function payrollFor(gross, system) {
+    const P = CA_PAYROLL_2026;
+    const g = Math.max(gross, 0);
+    const main = system === "QPP" ? P.qpp : P.cpp;
+    const second = system === "QPP" ? P.qpp2 : P.cpp2;
+    const contributory = Math.min(Math.max(g - main.exemption, 0), main.ympe - main.exemption);
+    const cpp = Math.min(contributory * main.rate, main.maxContribution);
+    const baseCpp = contributory * main.baseRate; // portion de base → crédit non remboursable
+    const enhancedFirst = cpp - baseCpp; // 1ʳᵉ additionnelle → déduction
+    const cpp2Earnings = Math.min(Math.max(g - second.lower, 0), second.upper - second.lower);
+    const cpp2 = Math.min(cpp2Earnings * second.rate, second.maxContribution);
+    const enhanced = enhancedFirst + cpp2; // total déductible
+    const eiCfg = system === "QPP" ? P.eiQc : P.ei;
+    const ei = Math.min(Math.min(g, eiCfg.mie) * eiCfg.rate, eiCfg.maxPremium);
+    const qpip = system === "QPP" ? Math.min(Math.min(g, P.qpip.mie) * P.qpip.rate, P.qpip.maxPremium) : 0;
+    return { cpp, cpp2, baseCpp, enhanced, ei, qpip };
+}
+function ontarioSurtax(provTaxBeforeSurtax, s) {
+    return s.rate1 * Math.max(provTaxBeforeSurtax - s.threshold1, 0) + s.rate2 * Math.max(provTaxBeforeSurtax - s.threshold2, 0);
+}
+export function computeCaIncomeTax(inp) {
+    const row = CA_INCOME_TAX_2026[inp.provinceCode] || CA_INCOME_TAX_2026.ON;
+    const gross = Math.max(inp.grossIncome || 0, 0);
+    const rrsp = Math.max(inp.rrspContribution || 0, 0);
+    const pay = payrollFor(gross, row.payroll);
+    const taxableIncome = Math.max(gross - rrsp - pay.enhanced, 0);
+    // ---- Fédéral ----
+    const federalBpa = federalBpaFor(taxableIncome);
+    const fedProg = applyBrackets(taxableIncome, CA_FEDERAL_2026.brackets);
+    const federalCredits = (federalBpa + pay.baseCpp + pay.ei + pay.qpip) * CA_FEDERAL_2026.creditRate;
+    const fedBeforeAbatement = Math.max(fedProg.tax - federalCredits, 0);
+    const federalAbatement = row.abatementPct ? fedBeforeAbatement * row.abatementPct : 0;
+    const federalTax = fedBeforeAbatement - federalAbatement;
+    // ---- Provincial / territorial ----
+    const provLowest = row.brackets[0].rate;
+    const provincialBpa = row.usesFederalBpa ? federalBpa : row.bpa;
+    const provProg = applyBrackets(taxableIncome, row.brackets);
+    const provincialCredits = (provincialBpa + pay.baseCpp + pay.ei + pay.qpip) * provLowest;
+    const provBeforeSurtax = Math.max(provProg.tax - provincialCredits, 0);
+    const provincialSurtax = row.surtax ? ontarioSurtax(provBeforeSurtax, row.surtax) : 0;
+    const provincialTax = provBeforeSurtax + provincialSurtax;
+    // ---- Totaux ----
+    const cppTotal = pay.cpp + pay.cpp2;
+    const payrollTotal = cppTotal + pay.ei + pay.qpip;
+    const incomeTax = federalTax + provincialTax;
+    const totalTax = incomeTax + payrollTotal;
+    const netIncome = gross - totalTax;
+    // ---- Taux marginal d'impôt combiné (féd après abattement + prov avec multiplicateur de surtaxe) ----
+    const fedMarg = fedProg.marginalRate * (1 - (row.abatementPct || 0));
+    let surtaxMult = 1;
+    if (row.surtax) {
+        if (provBeforeSurtax > row.surtax.threshold2)
+            surtaxMult = 1 + row.surtax.rate1 + row.surtax.rate2;
+        else if (provBeforeSurtax > row.surtax.threshold1)
+            surtaxMult = 1 + row.surtax.rate1;
+    }
+    const marginalRate = fedMarg + provProg.marginalRate * surtaxMult;
+    return {
+        provinceCode: row.code, grossIncome: gross,
+        cpp: pay.cpp, cpp2: pay.cpp2, cppTotal, ei: pay.ei, qpip: pay.qpip, payrollTotal,
+        rrsp, enhancedDeduction: pay.enhanced, taxableIncome,
+        federalBpa, federalTaxBeforeCredits: fedProg.tax, federalCredits, federalAbatement, federalTax, fedSlices: fedProg.slices,
+        provincialBpa, provincialTaxBeforeCredits: provProg.tax, provincialCredits, provincialSurtax, provincialTax, provSlices: provProg.slices,
+        incomeTax, totalTax, netIncome,
+        averageTaxRate: effectiveRate(incomeTax, gross),
+        averageDeductionRate: effectiveRate(totalTax, gross),
+        marginalRate,
+        takeHomePct: gross > 0 ? netIncome / gross : 0,
+    };
+}
+// Compare le take-home d'un même revenu dans plusieurs provinces (moat : "où garde-t-on le plus ?").
+export function compareProvinces(grossIncome, rrspContribution, codes) {
+    const out = {};
+    for (const code of codes)
+        out[code] = computeCaIncomeTax({ grossIncome, provinceCode: code, rrspContribution });
+    return out;
+}

package/dist/lib/income-tax-math.js

@@ -0,0 +1,54 @@
+// Moteur income-tax US (liability annuelle fédérale + estimation état) — logique pure, testable.
+// Réutilise le cœur progressif partagé (us-tax-engine) ; aucune duplication du calcul par tranche.
+import { applyBrackets, effectiveRate } from "./us-tax-engine.js";
+import { FEDERAL_BY_YEAR } from "./us-federal-tax-data.js";
+import { STATE_TAX_BY_CODE, estimateStateTax } from "./us-state-tax-data.js";
+function childTaxCredit(fed, status, dependents, magi) {
+    const n = Math.max(Math.floor(dependents), 0);
+    if (n === 0)
+        return 0;
+    const max = n * fed.childTaxCredit.perChild;
+    const start = fed.childTaxCredit.phaseoutStart[status];
+    if (magi <= start)
+        return max;
+    const reduction = Math.ceil((magi - start) / 1000) * fed.childTaxCredit.phaseoutPer1000;
+    return Math.max(max - reduction, 0);
+}
+export function computeIncomeTax(inp) {
+    const fed = FEDERAL_BY_YEAR[inp.taxYear];
+    const agi = Math.max(inp.grossIncome - Math.max(inp.preTaxContributions, 0), 0);
+    const std = fed.standardDeduction[inp.filingStatus];
+    const itemized = Math.max(inp.itemizedAmount, 0);
+    const useItemized = inp.useItemized && itemized > std; // standard gagne par défaut
+    const deductionApplied = useItemized ? itemized : std;
+    const taxableIncome = Math.max(agi - deductionApplied, 0); // clamp ≥ 0 AVANT les tranches
+    const prog = applyBrackets(taxableIncome, fed.brackets[inp.filingStatus]);
+    const ctc = childTaxCredit(fed, inp.filingStatus, inp.dependents, agi);
+    const federalTax = Math.max(prog.tax - ctc, 0); // CTC = crédit, après l'impôt
+    // État : base = AGI (la déduction standard d'état est gérée dans estimateStateTax, ≠ fédérale).
+    const stateRow = inp.stateCode ? STATE_TAX_BY_CODE[inp.stateCode] : undefined;
+    const stateTax = stateRow ? estimateStateTax(stateRow, agi, inp.filingStatus) : 0;
+    const totalTax = federalTax + stateTax;
+    return {
+        agi,
+        deductionApplied,
+        deductionType: useItemized ? "itemized" : "standard",
+        taxableIncome,
+        taxBeforeCredits: prog.tax,
+        childTaxCredit: ctc,
+        federalTax,
+        stateTax,
+        totalTax,
+        marginalRate: prog.marginalRate,
+        effectiveRate: effectiveRate(federalTax, inp.grossIncome),
+        takeHome: inp.grossIncome - totalTax,
+        slices: prog.slices,
+    };
+}
+// Comparaison de statuts (moat : MFJ vs MFS, etc.).
+export function compareStatuses(inp, statuses) {
+    const out = {};
+    for (const s of statuses)
+        out[s] = computeIncomeTax({ ...inp, filingStatus: s });
+    return out;
+}

package/dist/lib/paycheck-math.js

@@ -0,0 +1,52 @@
+// Moteur paycheck US (take-home par période de paie) — logique pure, testable.
+// Règle d'or : ANNUALISER le brut → appliquer barèmes/plafonds sur l'annuel → diviser par les périodes.
+// Jamais de barème fédéral ni de plafond SS calculé sur un montant par période isolé.
+import { applyBrackets, PERIODS_PER_YEAR } from "./us-tax-engine.js";
+import { FEDERAL_BY_YEAR } from "./us-federal-tax-data.js";
+import { FICA_2026 } from "./us-fica-data.js";
+import { STATE_TAX_BY_CODE, estimateStateTax } from "./us-state-tax-data.js";
+const line = (annual, periods) => ({ annual, perPeriod: periods > 0 ? annual / periods : 0 });
+export function computePaycheck(inp) {
+    const fed = FEDERAL_BY_YEAR[inp.taxYear];
+    const periods = PERIODS_PER_YEAR[inp.payFrequency];
+    const grossAnnual = inp.payType === "salary"
+        ? Math.max(inp.annualSalary, 0)
+        : Math.max(inp.hourlyRate, 0) * Math.max(inp.hoursPerWeek, 0) * 52;
+    const retirementAnnual = Math.max(inp.preTaxRetirement, 0) * periods;
+    const healthAnnual = Math.max(inp.preTaxHealth, 0) * periods;
+    const preTaxAnnual = retirementAnnual + healthAnnual;
+    // Fédéral : annualisé d'abord. 401(k) ET santé réduisent le revenu imposable fédéral.
+    const fedTaxableAnnual = Math.max(grossAnnual - retirementAnnual - healthAnnual - fed.standardDeduction[inp.filingStatus], 0);
+    const fedAnnual = applyBrackets(fedTaxableAnnual, fed.brackets[inp.filingStatus]).tax + Math.max(inp.extraWithholding, 0) * periods;
+    // FICA : la base = brut − santé(125) SEULEMENT (le 401(k) reste soumis à FICA). Plafonds annuels.
+    const ficaBaseAnnual = Math.max(grossAnnual - healthAnnual, 0);
+    const ssAnnual = Math.min(ficaBaseAnnual, FICA_2026.socialSecurity.wageBase) * FICA_2026.socialSecurity.rateEmployee;
+    const medicareAnnual = ficaBaseAnnual * FICA_2026.medicare.rateEmployee;
+    const addlThreshold = FICA_2026.additionalMedicare.thresholdByStatus[inp.filingStatus];
+    const addlMedicareAnnual = Math.max(ficaBaseAnnual - addlThreshold, 0) * FICA_2026.additionalMedicare.rate;
+    // État : base = AGI état (brut − pré-tax retraite + santé). Estimation (cf. us-state-tax-data).
+    const stateRow = inp.stateCode ? STATE_TAX_BY_CODE[inp.stateCode] : undefined;
+    const stateAgiAnnual = Math.max(grossAnnual - retirementAnnual - healthAnnual, 0);
+    const stateAnnual = stateRow ? estimateStateTax(stateRow, stateAgiAnnual, inp.filingStatus) : 0;
+    const netAnnual = Math.max(grossAnnual - preTaxAnnual - fedAnnual - ssAnnual - medicareAnnual - addlMedicareAnnual - stateAnnual, 0);
+    return {
+        periodsPerYear: periods,
+        grossPerPeriod: periods > 0 ? grossAnnual / periods : 0,
+        grossAnnual,
+        hourlyEquivalent: inp.payType === "hourly" ? Math.max(inp.hourlyRate, 0) : salaryToHourly(grossAnnual, inp.hoursPerWeek || 40),
+        preTax: line(preTaxAnnual, periods),
+        federal: line(fedAnnual, periods),
+        socialSecurity: line(ssAnnual, periods),
+        medicare: line(medicareAnnual, periods),
+        additionalMedicare: line(addlMedicareAnnual, periods),
+        state: line(stateAnnual, periods),
+        net: line(netAnnual, periods),
+    };
+}
+export function salaryToHourly(annual, hoursPerWeek) {
+    const h = hoursPerWeek > 0 ? hoursPerWeek : 40;
+    return annual / (h * 52);
+}
+export function hourlyToSalary(rate, hoursPerWeek) {
+    return rate * (hoursPerWeek > 0 ? hoursPerWeek : 40) * 52;
+}

package/dist/lib/property-tax-math.js

@@ -0,0 +1,16 @@
+export function computePropertyTax(inp) {
+    const value = Math.max(inp.homeValue || 0, 0);
+    const rate = Math.max(inp.ratePct || 0, 0) / 100;
+    const ratio = Math.max(inp.assessmentRatioPct ?? 100, 0) / 100;
+    const exemption = Math.max(inp.exemption || 0, 0);
+    const assessedValue = value * ratio;
+    const taxableValue = Math.max(assessedValue - exemption, 0);
+    const annualTax = taxableValue * rate;
+    return {
+        assessedValue,
+        taxableValue,
+        annualTax,
+        monthlyTax: annualTax / 12,
+        effectiveRatePct: value > 0 ? (annualTax / value) * 100 : 0,
+    };
+}

package/dist/lib/uk-dividend-tax-data.js

@@ -0,0 +1,22 @@
+// Données fiscales UK pour le dividend tax calculator — source autoritative GOV.UK (scrapée 2026-06-29).
+// England, Wales & Northern Ireland (hors Écosse, qui a ses propres bandes de revenu mais PAS de dividende —
+// le dividende reste aux taux UK). Deux années : 2026/27 (live, hausse d'avril 2026) et 2025/26 (comparaison).
+// Seuils de revenu gelés (identiques 2025/26 et 2026/27) ; SEULS les taux DIVIDENDE changent en avril 2026.
+const COMMON = {
+    personalAllowance: 12570,
+    paTaperStart: 100000,
+    paGoneAt: 125140,
+    basicBandWidth: 37700,
+    additionalThreshold: 125140,
+    dividendAllowance: 500,
+    itBasic: 0.20,
+    itHigher: 0.40,
+    itAdditional: 0.45,
+};
+export const DIVIDEND_YEARS = {
+    // 2026/27 : hausse de 2 points des taux base & supérieur (Budget nov. 2025), additionnel inchangé. GOV.UK.
+    "2026/27": { label: "2026/27", ...COMMON, divBasic: 0.1075, divHigher: 0.3575, divAdditional: 0.3935 },
+    // 2025/26 : taux historiques (pour le différentiel "extra tax").
+    "2025/26": { label: "2025/26", ...COMMON, divBasic: 0.0875, divHigher: 0.3375, divAdditional: 0.3935 },
+};
+export const DIVIDEND_SOURCE = "GOV.UK — Tax on dividends (rates from 6 April 2026), as of 2026-06-29";

package/dist/lib/uk-dividend-tax-math.js

@@ -0,0 +1,110 @@
+// Moteur PUR du dividend tax UK (zéro React/DOM). Méthode HMRC : les dividendes sont la TRANCHE
+// SUPÉRIEURE du revenu. La Personal Allowance couvre d'abord l'autre revenu (salaire), le reliquat
+// couvre les dividendes ; l'allowance dividende £500 est à 0 % mais occupe l'espace de tranche.
+import { DIVIDEND_YEARS } from "./uk-dividend-tax-data.js";
+const RATE_KEY = (b) => b;
+function computeForYear(otherIncome, dividends, d) {
+    const totalIncome = otherIncome + dividends;
+    // PA réduite de £1 par £2 au-delà de £100,000, nulle à £125,140.
+    const pa = Math.max(0, d.personalAllowance - Math.max(0, (totalIncome - d.paTaperStart) / 2));
+    // Bornes de tranche en "revenu imposable" (au-dessus de la PA).
+    const basicTop = d.basicBandWidth; // 37,700
+    const higherTop = Math.max(basicTop, d.additionalThreshold - pa); // 125,140 - PA
+    // --- Impôt sur le salaire / autre revenu (contexte) ---
+    const otherTaxable = Math.max(0, otherIncome - pa);
+    const otherIncomeTax = taxAcrossBands(0, otherTaxable, basicTop, higherTop, d.itBasic, d.itHigher, d.itAdditional);
+    // --- Dividendes empilés au-dessus ---
+    const paUsedByOther = Math.min(otherIncome, pa);
+    const remainingPA = pa - paUsedByOther;
+    const divFreeByPA = Math.min(dividends, remainingPA); // dividendes couverts par la PA résiduelle (0 %)
+    let divRemaining = dividends - divFreeByPA;
+    // position de départ des dividendes dans les tranches (en revenu imposable)
+    let pos = otherTaxable;
+    const slices = [];
+    // 1) allowance dividende £500 : 0 % mais occupe l'espace de tranche
+    const allowanceUsed = Math.min(d.dividendAllowance, divRemaining);
+    const taxFree = divFreeByPA + allowanceUsed;
+    if (taxFree > 0)
+        slices.push({ band: "Tax-free", amount: taxFree, rate: 0, tax: 0 });
+    pos += allowanceUsed;
+    divRemaining -= allowanceUsed;
+    // 2) reste imposé par tranche depuis `pos`
+    let dividendTax = 0;
+    const pushTaxed = (band, amount, rate) => {
+        if (amount <= 0)
+            return;
+        const tax = amount * rate;
+        dividendTax += tax;
+        slices.push({ band, amount, rate, tax });
+    };
+    while (divRemaining > 1e-9) {
+        if (pos < basicTop) {
+            const chunk = Math.min(divRemaining, basicTop - pos);
+            pushTaxed("Basic rate", chunk, d.divBasic);
+            pos += chunk;
+            divRemaining -= chunk;
+        }
+        else if (pos < higherTop) {
+            const chunk = Math.min(divRemaining, higherTop - pos);
+            pushTaxed("Higher rate", chunk, d.divHigher);
+            pos += chunk;
+            divRemaining -= chunk;
+        }
+        else {
+            pushTaxed("Additional rate", divRemaining, d.divAdditional);
+            pos += divRemaining;
+            divRemaining = 0;
+        }
+    }
+    const dividendTaxable = dividends - taxFree;
+    return {
+        year: d.label,
+        personalAllowance: pa,
+        otherIncomeTax,
+        dividendTaxFree: taxFree,
+        dividendTaxable,
+        dividendTax,
+        effectiveDivRate: dividends > 0 ? (dividendTax / dividends) * 100 : 0,
+        totalIncome,
+        totalTax: otherIncomeTax + dividendTax,
+        slices,
+    };
+}
+// Impôt sur un segment [start, start+amount] de revenu imposable, réparti sur les tranches.
+function taxAcrossBands(start, amount, basicTop, higherTop, rB, rH, rA) {
+    let pos = start, rem = amount, tax = 0;
+    while (rem > 1e-9) {
+        if (pos < basicTop) {
+            const c = Math.min(rem, basicTop - pos);
+            tax += c * rB;
+            pos += c;
+            rem -= c;
+        }
+        else if (pos < higherTop) {
+            const c = Math.min(rem, higherTop - pos);
+            tax += c * rH;
+            pos += c;
+            rem -= c;
+        }
+        else {
+            tax += rem * rA;
+            rem = 0;
+        }
+    }
+    return tax;
+}
+export function computeDividendTax(input) {
+    const other = Math.max(0, input.otherIncome || 0);
+    const div = Math.max(0, input.dividends || 0);
+    const cur = computeForYear(other, div, DIVIDEND_YEARS[input.year]);
+    // comparaison : si on calcule 2026/27, comparer à 2025/26 ; sinon comparer à 2024/25-like (même que prior ici).
+    const priorKey = input.year === "2026/27" ? "2025/26" : "2025/26";
+    const prior = computeForYear(other, div, DIVIDEND_YEARS[priorKey]);
+    return {
+        ...cur,
+        extraVsPrior: cur.dividendTax - prior.dividendTax,
+        priorYear: priorKey,
+        priorDividendTax: prior.dividendTax,
+    };
+}
+export { RATE_KEY };

package/dist/lib/us-federal-tax-data.js

@@ -0,0 +1,65 @@
+export const US_FEDERAL_TAX_AS_OF = "2026-06-23";
+export const FILING_STATUSES = [
+    { value: "single", label: "Single" },
+    { value: "mfj", label: "Married filing jointly" },
+    { value: "hoh", label: "Head of household" },
+    { value: "mfs", label: "Married filing separately" },
+];
+// Barèmes 2026 (revenu IMPOSABLE = après déduction). lower inclusif ; upper = haut de tranche, null = top.
+const BRACKETS_2026 = {
+    single: [
+        { rate: 0.10, lower: 0, upper: 12400 },
+        { rate: 0.12, lower: 12400, upper: 50400 },
+        { rate: 0.22, lower: 50400, upper: 105700 },
+        { rate: 0.24, lower: 105700, upper: 201775 },
+        { rate: 0.32, lower: 201775, upper: 256225 },
+        { rate: 0.35, lower: 256225, upper: 640600 },
+        { rate: 0.37, lower: 640600, upper: null },
+    ],
+    mfj: [
+        { rate: 0.10, lower: 0, upper: 24800 },
+        { rate: 0.12, lower: 24800, upper: 100800 },
+        { rate: 0.22, lower: 100800, upper: 211400 },
+        { rate: 0.24, lower: 211400, upper: 403550 },
+        { rate: 0.32, lower: 403550, upper: 512450 },
+        { rate: 0.35, lower: 512450, upper: 768700 },
+        { rate: 0.37, lower: 768700, upper: null },
+    ],
+    hoh: [
+        { rate: 0.10, lower: 0, upper: 17700 },
+        { rate: 0.12, lower: 17700, upper: 67450 },
+        { rate: 0.22, lower: 67450, upper: 105700 },
+        { rate: 0.24, lower: 105700, upper: 201775 },
+        { rate: 0.32, lower: 201775, upper: 256200 },
+        { rate: 0.35, lower: 256200, upper: 640600 },
+        { rate: 0.37, lower: 640600, upper: null },
+    ],
+    // MFS = Single jusqu'à 32 % ; split 35/37 % à la moitié de MFJ (768 700 / 2 = 384 350). Rev. Proc. 2025-32 Table 3.
+    mfs: [
+        { rate: 0.10, lower: 0, upper: 12400 },
+        { rate: 0.12, lower: 12400, upper: 50400 },
+        { rate: 0.22, lower: 50400, upper: 105700 },
+        { rate: 0.24, lower: 105700, upper: 201775 },
+        { rate: 0.32, lower: 201775, upper: 256225 },
+        { rate: 0.35, lower: 256225, upper: 384350 },
+        { rate: 0.37, lower: 384350, upper: null },
+    ],
+};
+export const FEDERAL_2026 = {
+    year: 2026,
+    brackets: BRACKETS_2026,
+    standardDeduction: { single: 16100, mfj: 32200, hoh: 24150, mfs: 16100 }, // surviving spouse = MFJ
+    childTaxCredit: {
+        perChild: 2200, // OBBBA : porté à $2 200 (TY2025+), constant 2026, indexé dès 2027
+        refundablePerChild: 1700,
+        phaseoutStart: { single: 200000, mfj: 400000, hoh: 200000, mfs: 200000 },
+        phaseoutPer1000: 50,
+    },
+};
+export const FEDERAL_BY_YEAR = { 2026: FEDERAL_2026 };
+export const FEDERAL_TAX_SOURCES = [
+    { label: "IRS — 2026 inflation adjustments (Rev. Proc. 2025-32 newsroom)", url: "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill" },
+    { label: "IRS — Revenue Procedure 2025-32 (primary PDF, Table 3 = MFS)", url: "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf" },
+    { label: "Tax Foundation — 2026 Tax Brackets and Federal Income Tax Rates", url: "https://taxfoundation.org/data/all/federal/2026-tax-brackets/" },
+    { label: "Kiplinger — Child Tax Credit 2026 ($2,200 / $1,700 refundable)", url: "https://www.kiplinger.com/taxes/child-tax-credit" },
+];

package/dist/lib/us-fica-data.js

@@ -0,0 +1,23 @@
+export const US_FICA_AS_OF = "2026-06-23";
+export const FICA_2026 = {
+    socialSecurity: {
+        rateEmployee: 0.062,
+        wageBase: 184500, // plafond de salaire soumis à SS (2026)
+        maxEmployeeTax: 11439, // 184 500 × 6,2 %
+    },
+    medicare: {
+        rateEmployee: 0.0145, // aucun plafond
+    },
+    additionalMedicare: {
+        rate: 0.009, // 0,9 % sur les salaires Medicare au-dessus du seuil par statut
+        // Seuils statutaires figés depuis 2013 (non indexés) → inchangés 2026.
+        thresholdByStatus: { single: 200000, mfj: 250000, mfs: 125000, hoh: 200000 },
+    },
+    combinedEmployeeRate: 0.0765, // 6,2 % + 1,45 %
+    selfEmployedRate: 0.153, // part employeur + employé (hors v1, info)
+};
+export const FICA_SOURCES = [
+    { label: "SSA — 2026 Social Security & Medicare tax fact sheet (COLA)", url: "https://www.ssa.gov/news/en/cola/factsheets/2026.html" },
+    { label: "SSA — Contribution and Benefit Base (wage base history)", url: "https://www.ssa.gov/oact/cola/cbb.html" },
+    { label: "IRS — Questions and Answers for the Additional Medicare Tax", url: "https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax" },
+];