UK government

FY 2026/27 national tax measure · reported in force from 1 Oct 2026; not a complete budget.

UK national electricity-tax measure; government-reported implementation, legislation not reviewed.

Electricity VAT removed from 1 Oct 2026; funding covers FY 2026/27. Includes qualifying non-domestic electricity. This is a selected measure, not the standard VAT rate.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

VAT / sales tax: 0% electricity

Qualifying electricity only; FY 2026/27 · From 1 October 2026; funding for FY 2026–27
What does this mean for me?; non-domestic tariff; How long will this last for? ↗ · checked 2026-10-08

Labour Party

2024 manifesto · historical.

National party programme

Growth, clean energy, schools and NHS investment; party-authored costings.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

Corporation tax: 25% cap

2024 parliament pledge · 2024 manifesto; historical
2024 manifesto, Supporting businesses and wealth creation ↗ · checked 2026-10-01

Conservative Party

2026 national policy plan · proposals, not enacted; no complete matched budget.

National party programme

£71bn/year savings claim for 2029–30; £35.5bn assigned to deficit reduction. Household-energy VAT 0% for 3 years; employer NI halved for ages 21–24 (current 15%→7.5%). No complete budget.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

VAT / sales tax: 0% energy (3 years)

Household energy only; proposed · Three years if implemented; start date unspecified
Energy, Cheap Power Plan: household energy VAT bullet ↗ · checked 2026-10-08

Liberal Democrats

2024 manifesto · historical.

National party programme

More funding for health, care and schools, with bank and oil/gas tax changes; no rise in income tax, NI or VAT.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

Federal government

Apr 2026 federal update · as tabled, not legislation.

Federal only. Accumulated deficit is not general-government gross debt; these ratios are not like-for-like with the country baseline.

C$25bn cash seed capital over 3 years for Canada Strong Fund; records a 25% GST-credit increase for 5 years from July 2026. Implementation not verified here.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

Debt / GDP: 41.5%

Federal accumulated deficit · 2026/27
Table A1.7; 2026–27 column ↗ · checked 2026-10-01

Annual balance / GDP: −1.9%

Federal only · 2026/27
Table A1.7; 2026–27 column ↗ · checked 2026-10-01

Government spending / GDP: 17.6%

Federal only · 2026/27
Table A1.9; 2026–27 column ↗ · checked 2026-10-01

Conservative Party

Sep 2026 federal tax proposal · not enacted or a complete budget; start date unspecified.

Federal GST proposal; municipal development charges are a separate request. Provincial HST changes are not specified.

Proposes permanent GST removal on new homes up to C$1.3m, with party-claimed savings up to C$65,000; separately asks municipalities to halve development charges. No complete fiscal costing.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

VAT / sales tax: 0% GST: new homes

Up to C$1.3m; proposed, not all purchases · Permanent if implemented; start date unspecified
Statement paragraph beginning Conservatives will permanently scrap the GST ↗ · checked 2026-10-08

Liberal Party

2025 manifesto · historical.

National party programme

Canada Strong programme and party fiscal framework; not a current enacted budget.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

VAT / sales tax: 0% GST

First home ≤ CAD 1m · 2025 manifesto; historical
Printed page 38, first-time homebuyers ↗ · checked 2026-10-01

Income tax: −1 pp

Lowest federal band · Proposed from 1 July 2025; historical manifesto
Printed page 37, Building an Economy Everyone Can Afford ↗ · checked 2026-10-01

Republican administration

FY 2027 request.

National party programme

Presidential revenue and spending proposals; subject to congressional changes, not enacted appropriations.

This request provides discretionary funding proposals, not a complete projection of total federal debt, balance and spending. No matching headline figures have been verified.

Republican administration

FY 2027 federal mid-session review · supplemental update, not enacted appropriations.

United States — federal. Mandatory outlays and supplemental requests are not general-government totals.

Updates April projections; requests $87.6bn supplemental funding and projects $4.958tn FY2027 mandatory outlays. Partial statutory update, not enacted appropriations.

No matching debt, balance or total-spending ratios are supplied in this partial update; Not specified does not mean zero or unchanged.

Democratic Party

FY 2027 response only.

National party programme

House Budget Democrats’ critique; no complete alternative budget verified. Full text unavailable in this review.

Response only; no complete alternative budget verified. Full text was unavailable for this review.

Federal government

FY 2027 federal draft · not enacted.

Germany — federal

€109.7bn defence-ministry budget, plus separate special-fund funding; infrastructure/research investment, departmental savings and higher spirits/tobacco taxes.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

CDU · Berlin

20 Sep 2026 state election · final result; programme, not budget law.

Berlin — state

Spending review, debt-brake compliance and no increases in Berlin-controlled taxes.

State programme: no comparable national totals or national tax/pension rates verified. Individual state pledges are summarised below.

SPD · Berlin

20 Sep 2026 state election · final result; programme, not budget law.

Berlin — state

100,000 new homes, faster approvals and rent oversight; full net costing not verified.

State programme: no comparable national totals or national tax/pension rates verified. Individual state pledges are summarised below.

Greens · Berlin

20 Sep 2026 state election · final result; programme, not budget law.

Berlin — state

Investment in climate, energy, public transport and affordable housing; full net costing not verified.

State programme: no comparable national totals or national tax/pension rates verified. Individual state pledges are summarised below.

SPD · Mecklenburg-Vorpommern

2026–2031 state programme · final election result; not budget law.

Mecklenburg-Vorpommern — state

Nearly €2bn additional infrastructure investment to 2035; retain free childcare with smaller groups; €1bn+ for schools with federal/local partners. Party commitments, not net costings.

State programme: no comparable national totals or national tax/pension rates verified. Individual state pledges are summarised below.

CDU · Mecklenburg-Vorpommern

20 Sep 2026 state election · final result; programme, not budget law.

Mecklenburg-Vorpommern — state

€20m+/year for business digitalisation, €30/year energy payment per resident and €15,000/child for a first home; individual pledges.

State programme: no comparable national totals or national tax/pension rates verified. Individual state pledges are summarised below.

Greens · Mecklenburg-Vorpommern

20 Sep 2026 state election · final result; programme, not budget law.

Mecklenburg-Vorpommern — state

Free under-27 public transport and lower energy prices near wind/solar sites; full net costing not verified.

State programme: no comparable national totals or national tax/pension rates verified. Individual state pledges are summarised below.

AfD · Mecklenburg-Vorpommern

20 Sep 2026 state election · final result; programme, not budget law.

Mecklenburg-Vorpommern — state

€3,000 baby payment in 3 instalments for resident citizens; first owner-occupied home transfer-tax exemption, other rate 6%→5.5%, then 5% a year later; administration savings. No net costing verified.

State programme: no comparable national totals or national tax/pension rates verified. Individual state pledges are summarised below.

CDU / CSU

2025 federal manifesto · historical.

National party programme

Joint party programme; no matched current federal budget costing verified.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

SPD

2025 federal manifesto · historical.

National party programme

Party programme; no matched current federal budget costing verified.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

Bündnis 90/Die Grünen

2025 federal manifesto · historical.

National party programme

Zusammen wachsen programme; no matched current federal budget costing verified.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

Rassemblement National

2026 counter-budget.

National party programme

Alternative revenue and spending estimates against the original PLF 2026; party costings, not independently validated.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

VAT / sales tax: 0%

100 essential products · 2026 counter-budget
PDF page 4, purchasing power; annex on page 7 ↗ · checked 2026-10-01

La France insoumise

2025 programme · 2027 campaign reference.

National party programme

L’Avenir en commun policy programme; no fully costed 2027 budget verified.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

Retirement age: 60

Party pledge · Current party pledge; 2027 programme not final
Le programme; retirement headline, reviewed 1 October 2026 ↗ · checked 2026-10-01

National government

FY 2027 national draft · presented, not enacted.

France — national

Targets a 5.0% deficit with €54bn total adjustment (€43bn new measures); spending 56.9% of GDP; defence +€6.4bn; income-tax bands indexed. Draft figures.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

Debt / GDP: 121.7%

Gross · all government · 2027
PDF page 54; Chiffres clés, page 4, 2027 column ↗ · checked 2026-10-01

Annual balance / GDP: −5.0%

All government · 2027
PDF page 54; Chiffres clés, page 4, 2027 column ↗ · checked 2026-10-01

Government spending / GDP: 56.9%

Excludes tax credits · 2027
PDF page 54; Chiffres clés, page 4, 2027 column ↗ · checked 2026-10-01

Parti socialiste

Programme reviewed September 2026.

National party project, not a fully costed 2027 candidate budget. ¹Contribution duration can be reduced for arduous work; age 62 remains a legal minimum.

Proposals on work, healthcare and ageing; no fully costed 2027 candidate budget verified.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

Retirement age: 62

43 contribution years¹ · 2026 party programme; no implementation date verified
Chapter 1, Pour une retraite en bonne santé ↗ · checked 2026-10-01

Indian National Congress

2024 manifesto · historical.

National party programme

Nyay Patra opposition programme; no fully costed next-election alternative verified.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

National government

FY 2027 pre-budget · preliminary, not final.

Saudi Arabia — national

Estimates SAR 1,202bn revenue, SAR 1,392bn expenditure and a 3.6%-of-GDP deficit; strategic spending and borrowing continue. Final budget may change.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

Annual balance / GDP: −3.6%

Central budget · 2027
Page 21, Medium-term Fiscal Projections, 2027 column ↗ · checked 2026-10-01

Partido Popular (PP)

Sep 2026 national plan · not fully costed or enacted.

Spain — national

Double the child income-tax allowance; adjust national tax bands for inflation; zero VAT on basic foods and cut energy VAT from 21% to 10%. No complete fiscal costing.

Not specified means no matching figure has been verified in this document. It does not mean zero or unchanged.

VAT / sales tax: 0% / 10%

Basic foods / energy · 2026 policy plan; implementation date unspecified
27 September 2026 announcement, tax measures ↗ · checked 2026-10-01

Income tax: 2× child allowance

Bands indexed to inflation · 2026 policy plan; implementation date unspecified
27 September 2026 announcement, tax measures ↗ · checked 2026-10-01