:root {
  color-scheme: light;
  --tax-ink: #14211d;
  --tax-ink-soft: #344640;
  --tax-green: #087f5b;
  --tax-green-dark: #07543f;
  --tax-green-soft: #e4f4ee;
  --tax-cyan: #0b7893;
  --tax-cyan-soft: #e4f3f7;
  --tax-amber: #c77810;
  --tax-amber-soft: #fff1d8;
  --tax-red: #b93a32;
  --tax-red-soft: #fde9e6;
  --tax-violet: #6652a3;
  --tax-violet-soft: #eeeafb;
  --tax-paper: #f5f7f4;
  --tax-surface: #ffffff;
  --tax-line: #dce4df;
  --tax-line-strong: #bdcbc4;
  --tax-muted: #687a72;
  --tax-container: 1180px;
  --tax-reading: 760px;
  --tax-shadow: 0 14px 40px rgba(20, 33, 29, 0.08);
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  color: var(--tax-ink);
  background: var(--tax-paper);
  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  font-size: 16px;
  line-height: 1.55;
  letter-spacing: 0;
}

a {
  color: inherit;
}

button,
input,
select {
  font: inherit;
}

img,
svg {
  max-width: 100%;
}

:focus-visible {
  outline: 3px solid rgba(11, 120, 147, 0.45);
  outline-offset: 3px;
}

.skip-link {
  position: fixed;
  z-index: 100;
  top: 12px;
  left: 12px;
  transform: translateY(-160%);
  padding: 10px 14px;
  border-radius: 6px;
  color: #fff;
  background: var(--tax-ink);
}

.skip-link:focus {
  transform: translateY(0);
}

.container {
  width: min(calc(100% - 40px), var(--tax-container));
  margin-inline: auto;
}

.narrow {
  width: min(calc(100% - 40px), var(--tax-reading));
  margin-inline: auto;
}

.status-bar {
  color: #eaf4f0;
  background: #0d1b17;
  font-size: 12px;
}

.status-bar__inner {
  min-height: 34px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 20px;
}

.status-bar__proof {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  white-space: nowrap;
}

.status-bar__proof::before {
  width: 7px;
  height: 7px;
  border-radius: 50%;
  background: #61d6a8;
  content: "";
}

.site-header {
  position: sticky;
  z-index: 50;
  top: 0;
  border-bottom: 1px solid var(--tax-line);
  background: rgba(255, 255, 255, 0.96);
  backdrop-filter: blur(14px);
}

.site-header__inner {
  min-height: 72px;
  display: grid;
  grid-template-columns: auto minmax(0, 1fr) auto;
  align-items: center;
  gap: 28px;
}

.brand {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  color: var(--tax-ink);
  font-size: 20px;
  font-weight: 850;
  text-decoration: none;
}

.brand__mark {
  width: 30px;
  height: 30px;
  display: grid;
  place-items: center;
  border-radius: 6px;
  color: #fff;
  background: var(--tax-green);
  font-size: 16px;
  font-weight: 900;
}

.brand__suffix {
  color: var(--tax-green);
}

.main-nav {
  min-width: 0;
  display: flex;
  align-items: center;
  gap: 2px;
}

.main-nav a {
  padding: 9px 11px;
  border-radius: 6px;
  color: var(--tax-ink-soft);
  font-size: 13px;
  font-weight: 700;
  text-decoration: none;
  white-space: nowrap;
}

.main-nav a:hover,
.main-nav a[aria-current="page"] {
  color: var(--tax-green-dark);
  background: var(--tax-green-soft);
}

.language-note {
  display: inline-flex;
  align-items: center;
  min-height: 34px;
  padding: 0 10px;
  border: 1px solid var(--tax-line);
  border-radius: 6px;
  color: var(--tax-muted);
  background: #fff;
  font-size: 11px;
  font-weight: 800;
}

.page-intro {
  padding: 72px 0 56px;
  border-bottom: 1px solid var(--tax-line);
  background: var(--tax-surface);
}

.page-intro--home {
  padding-top: 58px;
  background:
    linear-gradient(90deg, rgba(8, 127, 91, 0.06) 1px, transparent 1px),
    linear-gradient(rgba(8, 127, 91, 0.06) 1px, transparent 1px),
    #fff;
  background-size: 48px 48px;
}

.page-intro__grid {
  display: grid;
  grid-template-columns: minmax(0, 1.25fr) minmax(340px, 0.75fr);
  gap: 54px;
  align-items: end;
}

.eyebrow {
  margin: 0 0 14px;
  color: var(--tax-green);
  font-size: 12px;
  font-weight: 850;
  text-transform: uppercase;
}

h1,
h2,
h3,
p {
  overflow-wrap: anywhere;
}

h1,
h2,
h3 {
  margin-top: 0;
  letter-spacing: 0;
  line-height: 1.05;
}

h1 {
  max-width: 900px;
  margin-bottom: 20px;
  font-size: 62px;
  font-weight: 880;
}

.page-intro:not(.page-intro--home) h1 {
  max-width: 780px;
  font-size: 54px;
}

h2 {
  margin-bottom: 16px;
  font-size: 42px;
  font-weight: 850;
}

h3 {
  margin-bottom: 10px;
  font-size: 21px;
  font-weight: 800;
}

.lede {
  max-width: 760px;
  margin: 0;
  color: var(--tax-ink-soft);
  font-size: 20px;
  line-height: 1.55;
}

.intro-meta {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  margin-top: 28px;
}

.profile-panel {
  padding: 22px;
  border: 1px solid var(--tax-line-strong);
  border-radius: 8px;
  background: rgba(255, 255, 255, 0.95);
  box-shadow: var(--tax-shadow);
}

.profile-panel__label {
  display: block;
  margin-bottom: 10px;
  font-size: 13px;
  font-weight: 800;
}

.profile-panel__hint {
  margin: 12px 0 0;
  color: var(--tax-muted);
  font-size: 12px;
}

.section {
  padding: 72px 0;
}

.section--compact {
  padding: 48px 0;
}

.section--white {
  background: #fff;
}

.section--ink {
  color: #edf8f4;
  background: #10251e;
}

.section--amber {
  background: #fff8ea;
}

.section-heading {
  display: grid;
  grid-template-columns: minmax(0, 1fr) minmax(260px, 0.48fr);
  gap: 40px;
  align-items: end;
  margin-bottom: 32px;
}

.section-heading p {
  margin: 0;
  color: var(--tax-muted);
}

.section--ink .section-heading p {
  color: #b9cec6;
}

.metric-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  border-top: 1px solid var(--tax-line-strong);
  border-left: 1px solid var(--tax-line-strong);
}

.metric {
  min-height: 168px;
  padding: 22px;
  border-right: 1px solid var(--tax-line-strong);
  border-bottom: 1px solid var(--tax-line-strong);
  background: #fff;
}

.metric__label {
  display: block;
  min-height: 40px;
  color: var(--tax-muted);
  font-size: 12px;
  font-weight: 750;
}

.metric__value {
  display: block;
  margin: 16px 0 6px;
  color: var(--tax-ink);
  font-size: 34px;
  font-weight: 880;
  line-height: 1;
}

.metric__note {
  color: var(--tax-muted);
  font-size: 11px;
}

.journey-grid {
  display: grid;
  grid-template-columns: repeat(5, minmax(0, 1fr));
  gap: 10px;
}

.journey-grid--six {
  grid-template-columns: repeat(3, minmax(0, 1fr));
}

.journey-card {
  min-height: 210px;
  display: flex;
  flex-direction: column;
  padding: 20px;
  border: 1px solid var(--tax-line);
  border-radius: 8px;
  color: var(--tax-ink);
  background: #fff;
  text-decoration: none;
}

.journey-card:hover {
  border-color: var(--tax-green);
  box-shadow: var(--tax-shadow);
}

.journey-card__index {
  color: var(--tax-green);
  font-size: 12px;
  font-weight: 900;
}

.journey-card h3 {
  margin-top: 28px;
  font-size: 20px;
}

.journey-card p {
  margin: 0;
  color: var(--tax-muted);
  font-size: 13px;
}

.journey-card__action {
  margin-top: auto;
  padding-top: 20px;
  color: var(--tax-green-dark);
  font-size: 12px;
  font-weight: 850;
}

.journey-detail-list {
  display: grid;
  gap: 14px;
}

.journey-detail {
  display: grid;
  grid-template-columns: minmax(0, 1.1fr) minmax(260px, 0.9fr) auto;
  gap: 26px;
  align-items: start;
  padding: 26px;
  border: 1px solid var(--tax-line);
  border-radius: 8px;
  background: #fff;
}

.journey-detail h3 {
  margin-top: 12px;
}

.journey-detail p {
  margin: 0;
  color: var(--tax-muted);
  font-size: 14px;
}

.journey-checklist {
  display: grid;
  gap: 8px;
  margin: 0;
  padding: 0;
  list-style: none;
}

.journey-checklist li {
  padding: 9px 11px;
  border-radius: 6px;
  color: var(--tax-ink-soft);
  background: var(--tax-paper);
  font-size: 12px;
  font-weight: 750;
}

.journey-actions {
  display: flex;
  flex-direction: column;
  gap: 10px;
  align-items: flex-start;
}

.deadline-list,
.change-list,
.source-list,
.service-list,
.form-list,
.regime-list,
.rights-grid {
  display: grid;
  gap: 12px;
}

.deadline-card {
  display: grid;
  grid-template-columns: 160px minmax(0, 1fr) 180px;
  gap: 26px;
  align-items: start;
  padding: 22px 24px;
  border: 1px solid var(--tax-line);
  border-radius: 8px;
  background: #fff;
}

.deadline-card__date {
  color: var(--tax-red);
  font-size: 13px;
  font-weight: 850;
}

.deadline-card h3 {
  margin-bottom: 8px;
  font-size: 19px;
}

.deadline-card p {
  margin: 0;
  color: var(--tax-muted);
  font-size: 13px;
}

.deadline-card__meta {
  display: flex;
  flex-direction: column;
  align-items: flex-end;
  gap: 8px;
  color: var(--tax-muted);
  font-size: 11px;
  text-align: right;
}

.filter-bar {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  margin-bottom: 24px;
}

.filter-button {
  min-height: 38px;
  padding: 0 14px;
  border: 1px solid var(--tax-line-strong);
  border-radius: 6px;
  color: var(--tax-ink-soft);
  background: #fff;
  font-size: 12px;
  font-weight: 800;
  cursor: pointer;
}

.filter-button:hover,
.filter-button[aria-pressed="true"] {
  border-color: var(--tax-green);
  color: #fff;
  background: var(--tax-green);
}

.regime-card {
  display: grid;
  grid-template-columns: 0.55fr 1.45fr;
  gap: 28px;
  padding: 28px;
  border: 1px solid var(--tax-line);
  border-radius: 8px;
  background: #fff;
}

.regime-card__summary p {
  margin: 0;
  color: var(--tax-muted);
  font-size: 14px;
}

.regime-card__facts {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 16px 24px;
}

.fact {
  padding-top: 12px;
  border-top: 1px solid var(--tax-line);
}

.fact dt {
  color: var(--tax-muted);
  font-size: 11px;
  font-weight: 850;
  text-transform: uppercase;
}

.fact dd {
  margin: 6px 0 0;
  font-size: 14px;
}

.gate-list {
  display: flex;
  flex-wrap: wrap;
  gap: 6px;
  margin: 14px 0 0;
  padding: 0;
  list-style: none;
}

.gate-list li {
  padding: 5px 8px;
  border-radius: 5px;
  color: var(--tax-green-dark);
  background: var(--tax-green-soft);
  font-size: 10px;
  font-weight: 750;
}

.tool-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 18px;
}

.calculator {
  min-height: 480px;
  padding: 28px;
  border: 1px solid var(--tax-line);
  border-radius: 8px;
  background: #fff;
}

.calculator__tag {
  color: var(--tax-cyan);
  font-size: 11px;
  font-weight: 850;
  text-transform: uppercase;
}

.calculator__intro {
  min-height: 68px;
  color: var(--tax-muted);
  font-size: 14px;
}

.field-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 12px;
  margin: 22px 0;
}

.field {
  display: grid;
  gap: 7px;
}

.field label {
  font-size: 12px;
  font-weight: 750;
}

.calculator__result {
  min-height: 104px;
  padding: 18px;
  border-left: 4px solid var(--tax-green);
  background: var(--tax-green-soft);
}

.calculator__result-label {
  display: block;
  color: var(--tax-green-dark);
  font-size: 11px;
  font-weight: 850;
  text-transform: uppercase;
}

.calculator__result-value {
  display: block;
  margin-top: 6px;
  font-size: 30px;
  font-weight: 880;
  line-height: 1.1;
}

.calculator__formula,
.calculator__limit {
  margin: 12px 0 0;
  color: var(--tax-muted);
  font-size: 11px;
}

.form-card,
.service-card,
.source-card,
.change-card,
.rights-card {
  padding: 24px;
  border: 1px solid var(--tax-line);
  border-radius: 8px;
  background: #fff;
}

.form-card {
  display: grid;
  grid-template-columns: 100px minmax(0, 1fr) 180px;
  gap: 24px;
  align-items: start;
}

.form-card__number {
  color: var(--tax-green);
  font-size: 24px;
  font-weight: 900;
}

.form-card p,
.service-card p,
.source-card p,
.change-card p {
  margin: 6px 0 0;
  color: var(--tax-muted);
  font-size: 13px;
}

.form-card__frequency {
  color: var(--tax-muted);
  font-size: 12px;
  text-align: right;
}

.service-card {
  display: grid;
  grid-template-columns: 0.65fr 1.35fr auto;
  gap: 26px;
  align-items: center;
}

.service-card__tasks {
  display: flex;
  flex-wrap: wrap;
  gap: 6px;
  margin: 0;
  padding: 0;
  list-style: none;
}

.service-card__tasks li {
  padding: 5px 8px;
  border-radius: 5px;
  color: var(--tax-ink-soft);
  background: var(--tax-paper);
  font-size: 11px;
}

.rights-card {
  display: grid;
  grid-template-columns: 0.8fr minmax(0, 1fr) minmax(260px, 0.9fr);
  gap: 24px;
  align-items: start;
}

.rights-card__step {
  display: inline-flex;
  margin-bottom: 18px;
  padding: 5px 8px;
  border-radius: 5px;
  color: var(--tax-green-dark);
  background: var(--tax-green-soft);
  font-size: 10px;
  font-weight: 850;
  text-transform: uppercase;
}

.rights-card h3 {
  font-size: 22px;
}

.rights-card p,
.rights-card small {
  margin: 0;
  color: var(--tax-muted);
  font-size: 13px;
}

.rights-card strong {
  display: block;
  margin: 0 0 7px;
  font-size: 12px;
  font-weight: 850;
  text-transform: uppercase;
}

.rights-card__body strong:not(:first-child) {
  margin-top: 18px;
}

.rights-card__prepare {
  display: flex;
  flex-wrap: wrap;
  gap: 6px;
  margin: 0;
  padding: 0;
  list-style: none;
}

.rights-card__prepare li {
  padding: 5px 8px;
  border-radius: 5px;
  color: var(--tax-ink-soft);
  background: var(--tax-paper);
  font-size: 11px;
}

.rights-card__route {
  padding: 16px;
  border-left: 4px solid var(--tax-cyan);
  border-radius: 6px;
  background: var(--tax-cyan-soft);
}

.rights-card__route p {
  margin-top: 10px;
}

.rights-card__route small {
  display: block;
  margin-top: 12px;
}

.change-card {
  display: grid;
  grid-template-columns: 130px minmax(0, 1fr);
  gap: 28px;
}

.change-card__date {
  color: var(--tax-amber);
  font-size: 13px;
  font-weight: 850;
}

.change-card__compare {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 10px;
  margin-top: 16px;
}

.change-card__state {
  padding: 14px;
  border-radius: 6px;
  background: var(--tax-paper);
  font-size: 12px;
}

.change-card__state strong {
  display: block;
  margin-bottom: 5px;
}

.source-card {
  display: grid;
  grid-template-columns: minmax(0, 1.1fr) minmax(0, 0.9fr) auto;
  gap: 24px;
  align-items: start;
}

.source-card__meta {
  color: var(--tax-muted);
  font-size: 12px;
}

.source-card__link,
.text-link {
  min-height: 28px;
  display: inline-flex;
  align-items: center;
  color: var(--tax-green-dark);
  font-size: 12px;
  font-weight: 850;
  text-decoration-thickness: 1px;
  text-underline-offset: 3px;
}

.proof-strip {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  border: 1px solid var(--tax-line);
  border-radius: 8px;
  background: #fff;
}

.proof-strip__item {
  min-height: 130px;
  padding: 22px;
  border-right: 1px solid var(--tax-line);
}

.proof-strip__item:last-child {
  border-right: 0;
}

.proof-strip__item strong {
  display: block;
  margin-bottom: 8px;
}

.proof-strip__item p {
  margin: 0;
  color: var(--tax-muted);
  font-size: 12px;
}

.notice {
  padding: 18px 20px;
  border-left: 4px solid var(--tax-amber);
  background: var(--tax-amber-soft);
  font-size: 13px;
}

.notice strong {
  display: block;
  margin-bottom: 5px;
}

.empty-state {
  padding: 24px;
  border: 1px dashed var(--tax-line-strong);
  border-radius: 8px;
  color: var(--tax-muted);
  background: #fff;
  text-align: center;
}

.site-footer {
  padding: 48px 0 24px;
  color: #dcebe5;
  background: #0b1a15;
}

.site-footer__grid {
  display: grid;
  grid-template-columns: 1.4fr repeat(2, 0.8fr);
  gap: 48px;
}

.site-footer h2,
.site-footer h3 {
  font-size: 13px;
}

.site-footer p,
.site-footer a {
  color: #9fb8ae;
  font-size: 12px;
}

.site-footer nav {
  display: grid;
  gap: 8px;
}

.site-footer__bottom {
  display: flex;
  justify-content: space-between;
  gap: 20px;
  margin-top: 38px;
  padding-top: 18px;
  border-top: 1px solid #294039;
  color: #78968a;
  font-size: 11px;
}

[hidden] {
  display: none !important;
}

@media (max-width: 980px) {
  .site-header__inner {
    grid-template-columns: auto minmax(0, 1fr);
    gap: 16px;
    padding: 12px 0;
  }

  .main-nav {
    grid-column: 1 / -1;
    overflow-x: auto;
    padding-bottom: 3px;
    scrollbar-width: none;
  }

  .main-nav::-webkit-scrollbar {
    display: none;
  }

  .language-note {
    justify-self: end;
  }

  .page-intro__grid,
  .section-heading {
    grid-template-columns: 1fr;
  }

  .journey-grid {
    grid-template-columns: repeat(3, minmax(0, 1fr));
  }

  .metric-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .deadline-card {
    grid-template-columns: 140px minmax(0, 1fr);
  }

  .deadline-card__meta {
    grid-column: 2;
    align-items: flex-start;
    text-align: left;
  }

  .regime-card,
  .journey-detail,
  .service-card,
  .rights-card {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 720px) {
  .container,
  .narrow {
    width: min(calc(100% - 28px), var(--tax-container));
  }

  .status-bar__inner {
    min-height: 38px;
  }

  .status-bar__inner > span:last-child {
    display: none;
  }

  .site-header {
    position: static;
  }

  .main-nav {
    display: grid;
    grid-template-columns: repeat(3, minmax(0, 1fr));
    overflow: visible;
    padding-bottom: 0;
  }

  .main-nav a {
    display: flex;
    align-items: center;
    justify-content: center;
    padding: 7px 5px;
    font-size: 12px;
    text-align: center;
    white-space: normal;
  }

  .brand {
    font-size: 18px;
  }

  .language-note {
    font-size: 10px;
  }

  .page-intro,
  .page-intro--home {
    padding: 48px 0 42px;
  }

  .page-intro__grid {
    gap: 30px;
  }

  h1 {
    font-size: 38px;
  }

  .page-intro:not(.page-intro--home) h1 {
    font-size: 36px;
  }

  h2 {
    font-size: 30px;
  }

  .lede {
    font-size: 18px;
  }

  .main-nav a,
  .language-note,
  .filter-button,
  .av-button,
  .av-input,
  .av-select {
    min-height: 44px;
  }

  .section {
    padding: 52px 0;
  }

  .section-heading {
    gap: 12px;
    margin-bottom: 24px;
  }

  .journey-grid,
  .tool-grid,
  .proof-strip,
  .site-footer__grid {
    grid-template-columns: 1fr;
  }

  .journey-card {
    min-height: 170px;
  }

  .metric-grid {
    grid-template-columns: 1fr 1fr;
  }

  .metric {
    min-height: 150px;
    padding: 18px;
  }

  .metric__value {
    font-size: 28px;
  }

  .deadline-card,
  .journey-detail,
  .regime-card,
  .form-card,
  .service-card,
  .source-card,
  .change-card {
    grid-template-columns: 1fr;
    gap: 12px;
    padding: 20px;
  }

  .deadline-card__meta {
    grid-column: auto;
  }

  .form-card__frequency {
    text-align: left;
  }

  .regime-card__facts,
  .change-card__compare,
  .field-grid {
    grid-template-columns: 1fr;
  }

  .calculator {
    min-height: 0;
    padding: 20px;
  }

  .proof-strip__item {
    border-right: 0;
    border-bottom: 1px solid var(--tax-line);
  }

  .proof-strip__item:last-child {
    border-bottom: 0;
  }

  .site-footer__bottom {
    flex-direction: column;
  }
}

@media (max-width: 430px) {
  .metric-grid {
    grid-template-columns: 1fr;
  }

  .metric__label {
    min-height: 0;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  *,
  *::before,
  *::after {
    transition-duration: 0.01ms !important;
    animation-duration: 0.01ms !important;
    animation-iteration-count: 1 !important;
  }
}