Cushy Index Methodology
How every number is calculated. What data we use. What the limitations are. We believe in full transparency.
Last updated: June 2026 · Global engine covering 30+ cities, 13 countries
Important Disclaimer
All Cushy Index calculations are estimates only. They are for informational and planning purposes. Nothing on this site constitutes tax advice, financial advice, or legal advice. Actual net salaries depend on personal circumstances, employer contributions, regional surcharges, deductions, bonuses, and current legislation. Always consult a qualified professional for your specific situation.
1. The Cushy Index Score
The Cushy Index is a composite 0–100 score that measures how comfortable a salary actually is after tax, rent, cost of living, household situation, and local income ranking.
Where you rank nationally by gross salary
Rent as % of net income (lower = better)
Surplus after all essential costs
Monthly savings potential vs income
Cost index vs city median
Surplus adjusted for household type
2. Net Salary Calculation
Cushy Index uses country-specific simplified tax models to estimate take-home pay. These are modelled estimates, not official tax calculations. Each country has its own model:
Progressive IRPF brackets (2025/2026 scale). Social Security ~6.35%. Does not include all regional deductions or family-specific effects. Confidence: strong benchmark.
Progressive IR brackets. Social contributions ~23% employee-side. Does not include all cotisations or family quotient. Confidence: modelled estimate.
Income Tax + National Insurance (2024/25). Personal allowance £12,570. Confidence: strong benchmark.
Progressive income tax + solidarity surcharge + employee social contributions ~20%. Confidence: modelled estimate.
IRS progressive brackets + social security ~11%. Confidence: modelled estimate.
Box 1 income tax (progressive). Employee social contributions ~27% (includes ZVW). Confidence: modelled estimate.
Combined state + municipal income tax ~37% average. Labour market contributions 8%. Costs in DKK. Confidence: modelled estimate.
Federal income tax only (single filer, 2024). FICA ~7.65%. State and city taxes are NOT modelled — New York, California, Chicago and other high-tax jurisdictions add 5–12% effective rate on top. This is a significant simplification. Confidence: modelled estimate — use with caution.
UAE has no personal income tax on employment income for most salary earners (as of 2024). No social contribution modelled for expatriate workers. Residency structure and employer arrangements may differ. Confidence: modelled estimate.
Resident progressive income tax. CPF contributions ~20% apply to citizens and permanent residents — typically exempt for expatriate workers on Employment Pass. Non-resident rates differ. Confidence: modelled estimate.
Combined federal + Ontario provincial income tax estimate. CPP + EI employee ~5.95%. Other provinces differ significantly. Confidence: modelled estimate.
Resident income tax + 2% Medicare levy (2023–24). Low Income Tax Offset (LITO) and other offsets not modelled. Employer super not included. Confidence: modelled estimate.
Simplified federal + estimated Zurich cantonal tax. Switzerland cantonal and municipal taxes vary very significantly across cantons. This is a rough estimate. Confidence: modelled estimate — low confidence for precision.
3. Cost-of-Living Estimates
Monthly costs for each city are estimated from public benchmark sources including Numbeo, national statistics offices (INE, ONS, BLS, Destatis, etc.), ECA International, and other public data. These are not live data feeds.
Estimated cost categories include: rent (1-bed / 3-bed, centre / outside), groceries (single / couple / family), transport, utilities, internet, childcare, healthcare, restaurants, and leisure.
Limitations: Actual costs vary significantly by neighbourhood, lifestyle, and circumstances. Barcelona Eixample is not the same as Barcelona Hospitalet. Manhattan is not Queens. Our figures are city-wide benchmarks intended for comparison, not budgeting.
4. Income Percentiles
Income percentiles show where a salary ranks within the national income distribution. We model percentiles from benchmark salary distribution data and adjust for city-level income distributions.
Confidence levels: Spain uses INE/AEAT-based benchmark data (strong benchmark). Other countries use publicly available household income surveys and labour market statistics (modelled estimates). All percentiles should be interpreted as approximate ranges, not precise official statistics.
5. Reality Gap
The Reality Gap measures the difference between your income rank (where you rank nationally by gross salary) and your lifestyle rank (a modelled estimate of purchasing-power rank after tax, rent, essentials, and household costs).
Lifestyle rank is modelled from disposable income (breathing room) relative to an estimated median disposable income for the city and household type. This is not official statistical data — it is a modelled approximation labelled as such throughout the UI.
Example: A €70,000 salary in Barcelona may rank top 12% nationally by gross income, but after city rent costs and essentials, the equivalent lifestyle purchasing power may feel closer to top 28% — a 16-point Reality Gap.
6. Salary Swap
Salary Swap calculates the gross salary you would need in a target city to maintain the same monthly breathing room as your current salary in your current city.
The calculation uses a binary search over the target city's tax model, rent benchmarks, and cost-of-living profile to find the gross salary that matches your source breathing room. This is a local gross salary equivalent — not a simple exchange-rate conversion. It accounts for different tax systems, rent levels, and living costs.
7. Data Confidence Levels
Data directly sourced from official national statistics offices or tax authorities.
Based on well-established public benchmark data with high consistency across sources.
Derived from public data using simplified models. Results are approximate.
Limited source data. Results are indicative only and may vary significantly.
8. Privacy
Salary calculations are performed entirely in your browser. No salary data is sent to our servers unless you explicitly submit a form (such as the email report request). Share cards can display salary as an exact amount, salary range, or hide it entirely — you choose.
9. Data Sources
| Category | Source | Type |
|---|---|---|
| Spain tax | INE/AEAT estimates 2025/2026 | Strong benchmark |
| UK tax | HMRC 2024/25 rates | Strong benchmark |
| US tax | IRS 2024 federal brackets | Modelled estimate |
| Other EU tax | National statistics / modelled | Modelled estimate |
| Cost of living | Numbeo, national statistics, ECA | Modelled estimate |
| Income percentiles | National household surveys / modelled | Modelled estimate |
| Rent data | Numbeo city benchmarks | Modelled estimate |