:root{--bg: #f3f7fb;--surface: #ffffff;--primary: #2b7a8b;--primary-hover: #20616f;--accent: #ef8354;--text: #21303a;--text-muted: #647682;--result: #2e9e6b;--border: #e1e8ee;--error: #d4694f;--c-financial: #2b7a8b;--c-health: #3f9d6b;--c-math: #6c6fc0;--c-other: #d98c43;--container: 1200px;--radius: 14px;--radius-sm: 9px;--shadow: 0 1px 3px rgba(33, 48, 58, .06), 0 6px 20px rgba(33, 48, 58, .05);--shadow-hover: 0 6px 24px rgba(43, 122, 139, .16);--gap: 24px;--font: "Inter", "Segoe UI", system-ui, -apple-system, sans-serif}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;font-family:var(--font);color:var(--text);background:var(--bg);line-height:1.6;font-size:16px;-webkit-font-smoothing:antialiased}h1,h2,h3{line-height:1.25;color:var(--text);font-weight:700}h1{font-size:1.95rem;margin:0 0 .4rem}h2{font-size:1.4rem;margin:2rem 0 .75rem;color:var(--primary)}h3{font-size:1.1rem;margin:1.25rem 0 .5rem}p{margin:0 0 1rem}a{color:var(--primary);text-decoration:none}a:hover{text-decoration:underline}.container{max-width:var(--container);margin:0 auto;padding:0 20px}.site-header{background:var(--surface);border-bottom:1px solid var(--border);box-shadow:0 1px #2b7a8b0f;position:sticky;top:0;z-index:50}.site-header .container{display:flex;align-items:center;gap:20px;height:64px}.brand{font-weight:800;font-size:1.35rem;letter-spacing:-.4px;background:linear-gradient(90deg,var(--primary),#3aa0a0);-webkit-background-clip:text;background-clip:text;-webkit-text-fill-color:transparent}.brand:hover{text-decoration:none}.brand span{-webkit-text-fill-color:var(--accent)}.main-nav{display:flex;gap:18px;margin-left:12px}.main-nav a{color:var(--text-muted);font-size:.95rem;font-weight:600}.main-nav a:hover{color:var(--primary);text-decoration:none}.header-meta{margin-left:auto;display:flex;align-items:center;gap:14px;font-size:.85rem;color:var(--text-muted)}.locale-chip{display:inline-flex;align-items:center;gap:6px;background:#eaf3f5;border:1px solid #cfe3e7;color:var(--primary);border-radius:999px;padding:5px 12px;font-weight:600}#local-clock{font-variant-numeric:tabular-nums}.layout{display:grid;grid-template-columns:minmax(0,1fr) 320px;gap:var(--gap);padding:28px 0 60px}.main-col{min-width:0}.sidebar{display:flex;flex-direction:column;gap:var(--gap)}.breadcrumbs{font-size:.85rem;color:var(--text-muted);margin-bottom:14px}.breadcrumbs a{color:var(--text-muted)}.breadcrumbs a:hover{color:var(--primary)}.card{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);padding:24px}.card+.card{margin-top:var(--gap)}.ad-slot{background:var(--surface);border:1px dashed #cfe0e4;border-radius:var(--radius-sm);color:var(--text-muted);font-size:.75rem;text-align:center;display:flex;align-items:center;justify-content:center;letter-spacing:.5px;text-transform:uppercase}.ad-slot--sidebar{min-height:600px}.ad-slot--inline{min-height:100px;margin:24px 0}.field{margin-bottom:14px}.field label{display:block;font-size:.85rem;font-weight:600;color:var(--text-muted);margin-bottom:5px}.input-wrap{position:relative;display:flex;align-items:stretch}.input-wrap .affix{display:inline-flex;align-items:center;padding:0 12px;background:#eef4f6;border:1px solid var(--border);color:var(--primary);font-weight:600;font-size:.9rem}.input-wrap .affix.prefix{border-right:0;border-radius:var(--radius-sm) 0 0 var(--radius-sm)}.input-wrap .affix.suffix{border-left:0;border-radius:0 var(--radius-sm) var(--radius-sm) 0}input[type=number],input[type=text],input[type=date],select{width:100%;padding:10px 12px;font-size:1rem;font-family:inherit;color:var(--text);background:var(--surface);border:1px solid var(--border);border-radius:var(--radius-sm);outline:none;transition:border-color .15s,box-shadow .15s}.input-wrap input{border-radius:0 var(--radius-sm) var(--radius-sm) 0}.input-wrap .affix.prefix+input{border-left:0}input:focus,select:focus{border-color:var(--primary);box-shadow:0 0 0 3px #2b7a8b26}.field-row{display:grid;grid-template-columns:1fr 1fr;gap:14px}.btn{display:inline-flex;align-items:center;gap:8px;padding:11px 20px;font-size:.95rem;font-weight:600;font-family:inherit;border-radius:var(--radius-sm);border:1px solid transparent;cursor:pointer;transition:transform .05s,background .15s,border-color .15s,color .15s,box-shadow .15s}.btn:active{transform:translateY(1px)}.btn-primary{background:linear-gradient(135deg,var(--primary),#3aa0a0);color:#fff;box-shadow:0 2px 8px #2b7a8b40}.btn-primary:hover{background:linear-gradient(135deg,var(--primary-hover),#2f8d8d);text-decoration:none;box-shadow:var(--shadow-hover)}.btn-ghost{background:var(--surface);border-color:var(--border);color:var(--primary)}.btn-ghost:hover{border-color:var(--primary);background:#eef6f7;text-decoration:none}.action-bar{display:flex;flex-wrap:wrap;gap:10px;margin-top:18px}.result-panel{background:linear-gradient(180deg,#ecf7f1,#e4f1ea);border:1px solid #c7e6d5;border-radius:var(--radius);padding:22px 24px}.result-headline{font-size:.85rem;color:var(--text-muted);margin-bottom:4px}.result-value{font-size:2.4rem;font-weight:800;color:var(--result);font-variant-numeric:tabular-nums;line-height:1.1}.result-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:14px;margin-top:18px}.result-item{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius-sm);padding:12px 14px}.result-item .k{font-size:.78rem;color:var(--text-muted)}.result-item .v{font-size:1.05rem;font-weight:700;font-variant-numeric:tabular-nums}.breakdown{display:flex;align-items:center;gap:24px;flex-wrap:wrap;margin-top:18px}.legend{font-size:.9rem}.legend-item{display:flex;align-items:center;gap:8px;margin-bottom:6px}.legend-dot{width:12px;height:12px;border-radius:3px}.content{max-width:75ch}.content h2{border-top:1px solid var(--border);padding-top:1.5rem}.content ul{padding-left:1.2rem}.content li{margin-bottom:.4rem}.formula{background:#eef6f7;border-left:4px solid var(--primary);border-radius:var(--radius-sm);padding:12px 16px;font-family:Consolas,Menlo,monospace;font-size:.95rem;overflow-x:auto}.faq-item{border-bottom:1px solid var(--border);padding:14px 0}.faq-item summary{font-weight:600;cursor:pointer;color:var(--primary)}.faq-item p{margin:10px 0 0;color:var(--text-muted)}.related-list{list-style:none;padding:0;margin:0}.related-list li{border-bottom:1px solid var(--border)}.related-list li:last-child{border-bottom:0}.related-list a{display:block;padding:10px 0;font-size:.92rem;font-weight:500}.hero{text-align:center;padding:48px 0 16px;margin-bottom:8px;background:radial-gradient(900px 280px at 50% -40px,#e4f1f4,#e4f1f400 70%);border-radius:var(--radius)}.hero h1{font-size:2.5rem;background:linear-gradient(90deg,var(--primary),#3aa0a0 60%,var(--accent));-webkit-background-clip:text;background-clip:text;-webkit-text-fill-color:transparent}.hero p{color:var(--text-muted);font-size:1.12rem;max-width:60ch;margin:0 auto 1rem}.cat-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:var(--gap)}.cat-grid .card{border-top:4px solid var(--primary);transition:transform .12s,box-shadow .15s}.cat-grid .card:hover{transform:translateY(-3px);box-shadow:var(--shadow-hover)}.cat-grid .card:nth-child(1){border-top-color:var(--c-financial)}.cat-grid .card:nth-child(2){border-top-color:var(--c-health)}.cat-grid .card:nth-child(3){border-top-color:var(--c-math)}.cat-grid .card:nth-child(4){border-top-color:var(--c-other)}.popular-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(200px,1fr));gap:12px}.popular-grid a{display:block;padding:14px 16px;background:var(--surface);border:1px solid var(--border);border-radius:var(--radius-sm);font-weight:600;color:var(--text);transition:transform .1s,box-shadow .15s,border-color .15s,background .15s}.popular-grid a:hover{border-color:var(--primary);color:var(--primary);text-decoration:none;box-shadow:var(--shadow-hover);transform:translateY(-2px);background:linear-gradient(180deg,#fff,#f2f9fa)}.popular-grid .soon{display:block;padding:14px 16px;border:1px dashed var(--border);border-radius:var(--radius-sm);color:var(--text-muted);font-weight:500}.popular-grid .soon small{font-size:.7rem;text-transform:uppercase;letter-spacing:.5px;opacity:.7;margin-left:4px}.site-footer{background:#21303a;color:#b9c6cf;padding:36px 0;font-size:.9rem}.site-footer .brand{font-size:1.2rem}.site-footer .cols{display:grid;grid-template-columns:2fr 1fr 1fr;gap:var(--gap);margin-bottom:20px}.site-footer strong{color:#fff;display:block;margin-bottom:6px}.site-footer a{color:#b9c6cf;display:block;padding:3px 0}.site-footer a:hover{color:#fff}@media(max-width:900px){.layout{grid-template-columns:1fr}.sidebar .ad-slot--sidebar{min-height:100px}.site-footer .cols{grid-template-columns:1fr}}@media(max-width:560px){.main-nav{display:none}.field-row{grid-template-columns:1fr}.result-value,.hero h1{font-size:2rem}}.muted-note{font-size:.82rem;color:var(--text-muted)}.slab-wrap{margin-top:14px;overflow-x:auto}.slab-table{width:100%;border-collapse:collapse;font-size:.9rem}.slab-table th{text-align:left;padding:8px 10px;color:var(--text-muted);font-weight:600;border-bottom:2px solid var(--border);white-space:nowrap}.slab-table td{padding:8px 10px;border-bottom:1px solid var(--border);font-variant-numeric:tabular-nums}.slab-table tr:last-child td{border-bottom:0}.btn-sm{padding:7px 14px;font-size:.85rem;margin-top:12px}.ded-section{margin-top:16px}.ded-toggle{background:none;border:0;padding:0;cursor:pointer;font-size:1rem;font-weight:600;color:var(--primary);font-family:inherit}.ded-body{margin-top:12px;padding:16px;border:1px solid var(--border);border-radius:var(--radius-sm);background:#f8fbfc}.ded-body .field-row{margin-bottom:12px}.ded-subhead{font-weight:600;font-size:.9rem;margin:8px 0 10px;color:var(--text)}.reco-banner{margin-top:18px;padding:12px 16px;border-radius:var(--radius-sm);background:linear-gradient(180deg,#ecf7f1,#e4f1ea);border:1px solid #c7e6d5;font-size:.95rem}.regime-grid{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-top:16px}.regime-card{border:2px solid var(--border);border-radius:var(--radius);padding:18px 20px;background:var(--surface)}.regime-head{display:flex;align-items:center;justify-content:space-between;gap:8px}.regime-head h3{margin:0;font-size:1rem}.regime-badge{color:#fff;font-size:.72rem;font-weight:700;padding:3px 9px;border-radius:999px}.regime-total{font-size:1.9rem;font-weight:800;font-variant-numeric:tabular-nums;margin-top:10px;line-height:1.1}.regime-sub{font-size:.78rem;color:var(--text-muted);margin-bottom:12px}.regime-rows{margin:0;display:grid;gap:6px}.regime-rows>div{display:flex;justify-content:space-between;gap:12px;font-size:.88rem}.regime-rows dt{color:var(--text-muted);margin:0}.regime-rows dd{margin:0;font-weight:600;font-variant-numeric:tabular-nums}.regime-take{border-top:1px solid var(--border);padding-top:6px;margin-top:2px}.regime-take dd{color:var(--result)}.fica-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:12px;margin-top:14px}.fica-grid>div{display:flex;flex-direction:column;gap:2px;padding:10px 14px;border:1px solid var(--border);border-radius:var(--radius-sm);background:#f8fbfc}.fica-grid span{font-size:.78rem;color:var(--text-muted)}.fica-grid strong{font-variant-numeric:tabular-nums}@media(max-width:560px){.regime-grid{grid-template-columns:1fr}}