/* ===== NewTaxRegimeCalculator — shared styles (light, premium, minimal) ===== */
:root{
  --bg:#FFFFFF; --surface:#FFFFFF; --raised:#FBFBFC; --field:#F4F6F8;
  --line:#EAECF1; --line-soft:#F1F3F6;
  --ink:#14171F; --ink-2:#39414F; --muted:#697086;
  --navy:#1C2A55; --navy-2:#2C3A68;
  --accent:#EF8129; --accent-2:#DE6F0D; --accent-soft:#FDF1E6;
  --peri:#C2CAE6; --peri-track:#EDEFF6;
  --good:#0E9E6B; --good-soft:#E9F7F0;
  --blue-soft:#EEF2FF; --blue:#3B4F9E;
  --shadow-sm:0 1px 2px rgba(20,28,46,.05);
  --shadow-md:0 2px 4px rgba(20,28,46,.05),0 12px 26px -16px rgba(20,28,46,.16);
  --shadow-lg:0 1px 2px rgba(20,28,46,.04),0 26px 50px -30px rgba(20,28,46,.24);
  --r:14px; --maxw:1100px;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth;color-scheme:light}
body{margin:0;background:var(--bg);color:var(--ink);font-family:system-ui,-apple-system,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;line-height:1.65;font-size:16px;-webkit-font-smoothing:antialiased}
a{color:var(--accent-2);text-decoration:none}
a:hover{text-decoration:underline}
img{max-width:100%}
.container{max-width:var(--maxw);margin:0 auto;padding:0 20px}

/* ===== Header + nav ===== */
.site-header{position:sticky;top:0;z-index:40;background:rgba(255,255,255,.86);backdrop-filter:saturate(180%) blur(12px);border-bottom:1px solid var(--line)}
.hdr-inner{max-width:var(--maxw);margin:0 auto;padding:12px 20px;display:flex;align-items:center;gap:16px}
.logo-link{display:flex;align-items:center;gap:11px;text-decoration:none}
.logo{width:36px;height:36px;flex:0 0 auto;font-size:0;color:transparent;background:url("data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%2064%2064'%3E%3Crect%20width='64'%20height='64'%20rx='15'%20fill='%231C2A55'/%3E%3Ctext%20x='25'%20y='45'%20font-family='Arial,Helvetica,sans-serif'%20font-size='40'%20font-weight='800'%20fill='%23fff'%20text-anchor='middle'%3E%E2%82%B9%3C/text%3E%3Cg%20fill='%23EF8129'%3E%3Crect%20x='41'%20y='41'%20width='5'%20height='8'%20rx='1.6'/%3E%3Crect%20x='48'%20y='35'%20width='5'%20height='14'%20rx='1.6'/%3E%3Crect%20x='55'%20y='28'%20width='5'%20height='21'%20rx='1.6'/%3E%3C/g%3E%3C/svg%3E")center/contain no-repeat}
.brand b{font-weight:700;font-size:15px;letter-spacing:-.01em;color:var(--ink);display:block;line-height:1.15}
.brand small{font-weight:500;font-size:11px;color:var(--muted)}
.site-nav{margin-left:auto;display:flex;align-items:center;gap:4px;flex-wrap:wrap}
.site-nav a{color:var(--ink-2);font-size:.9rem;font-weight:550;padding:9px 13px;border-radius:9px;text-decoration:none;transition:.15s}
.site-nav a:hover{background:var(--field);color:var(--ink);text-decoration:none}
.site-nav a.active{color:var(--accent-2);background:var(--accent-soft)}
.nav-toggle{display:none;margin-left:auto;background:var(--field);border:1px solid var(--line);color:var(--ink);width:42px;height:42px;border-radius:10px;font-size:1.2rem;cursor:pointer}
@media (max-width:860px){
  .nav-toggle{display:block}
  .site-nav{display:none;flex-basis:100%;flex-direction:column;align-items:stretch;gap:2px;margin:10px 0 2px}
  .site-nav.open{display:flex}
  .site-nav a{padding:12px 14px}
  .hdr-inner{flex-wrap:wrap}
}

/* ===== Page shell ===== */
.page{max-width:var(--maxw);margin:0 auto;padding:34px 20px 24px}
.breadcrumb{font-size:.82rem;color:var(--muted);margin-bottom:16px}
.breadcrumb a{color:var(--muted)}
.eyebrow{display:inline-block;font-size:.72rem;font-weight:600;letter-spacing:.06em;text-transform:uppercase;color:var(--accent-2);background:var(--accent-soft);padding:6px 12px;border-radius:999px;margin-bottom:14px}
h1{font-size:clamp(1.75rem,4.4vw,2.55rem);line-height:1.1;letter-spacing:-.025em;margin:0 0 14px;font-weight:750;text-wrap:balance}
.lede{color:var(--muted);font-size:1.08rem;max-width:66ch;margin:0}

/* ===== Panel / calculator ===== */
.panel{background:var(--surface);border:1px solid var(--line);border-radius:22px;box-shadow:var(--shadow-lg);overflow:hidden;margin-top:26px}
.panel-head{display:flex;flex-wrap:wrap;gap:16px;align-items:center;justify-content:space-between;padding:24px 30px;border-bottom:1px solid var(--line)}
.panel-head .t{font-size:1.15rem;font-weight:700;margin:0}
.panel-head .fy{font-size:.8rem;color:var(--muted);margin-top:3px}
.regime{display:flex;align-items:center;gap:11px}
.regime .lbl{font-size:.82rem;color:var(--muted)}
.seg{display:flex;background:var(--field);border:1px solid var(--line);border-radius:999px;padding:4px}
.seg button{border:0;background:transparent;color:var(--muted);font:inherit;font-size:.86rem;font-weight:600;padding:9px 18px;border-radius:999px;cursor:pointer;transition:.18s}
.seg button.on{background:var(--navy);color:#fff;box-shadow:0 4px 12px -4px rgba(28,42,85,.5)}
.grid{display:grid;grid-template-columns:minmax(0,.92fr) minmax(0,1.08fr)}
@media (max-width:840px){.grid{grid-template-columns:1fr}}
.col-input{border-right:1px solid var(--line)}
@media (max-width:840px){.col-input{border-right:0;border-bottom:1px solid var(--line)}}
.acc{border-bottom:1px solid var(--line)}
.acc:last-child{border-bottom:0}
.acc-head{display:flex;align-items:center;gap:13px;padding:20px 30px;cursor:pointer;user-select:none}
.acc-num{width:27px;height:27px;border-radius:50%;background:var(--navy);color:#fff;display:grid;place-items:center;font-size:.82rem;font-weight:700;flex:0 0 auto}
.acc-head h3{margin:0;font-size:1.04rem;font-weight:700;flex:1}
.acc-head .chev{color:var(--muted);font-size:1.4rem;line-height:1;transition:transform .2s;font-weight:300}
.acc.open .chev{transform:rotate(45deg)}
.acc-body{padding:0 30px 24px}
.acc.closed .acc-body{display:none}
.f{margin-bottom:16px}.f:last-child{margin-bottom:0}
.f label{display:block;font-size:.86rem;color:var(--ink-2);margin-bottom:7px;font-weight:550}
.f label span{color:var(--muted);font-weight:400}
.inp{position:relative}
.inp .cur{position:absolute;left:15px;top:50%;transform:translateY(-50%);color:var(--muted);font-size:.98rem;pointer-events:none}
.inp input,.inp select{width:100%;font-size:1.02rem;font-weight:600;color:var(--ink);background:var(--field);border:1.5px solid transparent;border-radius:12px;padding:13px 15px 13px 32px;outline:none;font-variant-numeric:tabular-nums;transition:.15s;appearance:none}
.inp select{padding-left:15px;cursor:pointer;background-image:linear-gradient(45deg,transparent 50%,var(--muted) 50%),linear-gradient(135deg,var(--muted) 50%,transparent 50%);background-position:calc(100% - 19px) 52%,calc(100% - 14px) 52%;background-size:5px 5px,5px 5px;background-repeat:no-repeat}
.inp input:focus,.inp select:focus{border-color:var(--accent);background:var(--surface);box-shadow:0 0 0 4px var(--accent-soft)}
.chk{display:flex;gap:10px;align-items:center;margin-top:16px;cursor:pointer;font-size:.88rem;color:var(--ink-2)}
.chk input{width:18px;height:18px;accent-color:var(--accent);flex:0 0 auto}
.range{width:100%;margin-top:16px;-webkit-appearance:none;appearance:none;height:7px;border-radius:999px;background:var(--field);outline:none;cursor:pointer}
.range::-webkit-slider-thumb{-webkit-appearance:none;width:24px;height:24px;border-radius:50%;background:var(--accent);border:4px solid #fff;box-shadow:0 2px 8px rgba(20,28,46,.28);cursor:pointer;margin-top:-1px}
.range::-moz-range-thumb{width:20px;height:20px;border-radius:50%;background:var(--accent);border:4px solid #fff;box-shadow:0 2px 8px rgba(20,28,46,.28);cursor:pointer}
.chips{display:flex;flex-wrap:wrap;gap:8px;margin-top:14px}
.chips button{border:1px solid var(--line);background:var(--surface);color:var(--ink-2);font:inherit;font-size:.83rem;font-weight:600;padding:8px 14px;border-radius:999px;cursor:pointer;transition:.15s}
.chips button:hover{border-color:var(--accent);color:var(--accent-2)}
.chips button.on{background:var(--accent-soft);border-color:var(--accent);color:var(--accent-2)}
.note{font-size:.8rem;color:var(--muted);margin:0 0 16px;padding:11px 13px;background:var(--raised);border:1px solid var(--line-soft);border-radius:10px}
.col-sum{padding:26px 30px}
.col-sum h2{margin:0 0 20px;font-size:1.16rem;font-weight:700}
.sum-top{display:flex;gap:26px;align-items:center;flex-wrap:wrap}
.donut{position:relative;width:194px;height:194px;flex:0 0 auto}
.donut canvas{width:194px;height:194px}
.donut .center{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center;text-align:center}
.donut .center .k{font-size:.68rem;color:var(--muted);font-weight:600;letter-spacing:.03em;text-transform:uppercase}
.donut .center .v{font-size:1.5rem;font-weight:750;color:var(--navy);font-variant-numeric:tabular-nums;letter-spacing:-.015em;margin-top:2px}
.tiles{flex:1;min-width:200px;display:grid;grid-template-columns:1fr 1fr;gap:18px 22px}
.tile .k{font-size:.76rem;color:var(--muted);font-weight:500;margin-bottom:4px}
.tile .v{font-size:1.5rem;font-weight:750;font-variant-numeric:tabular-nums;letter-spacing:-.015em;line-height:1.1}
.tile .v.big{color:var(--navy)}.tile .v.rate{color:var(--accent-2)}.tile .v.sm{font-size:1.08rem}
.legend{display:flex;gap:20px;flex-wrap:wrap;margin:22px 0 2px}
.legend span{display:flex;align-items:center;gap:7px;font-size:.79rem;color:var(--muted)}
.legend i{width:11px;height:11px;border-radius:50%;display:inline-block}
.verdict{margin-top:20px;padding:15px 17px;border-radius:12px;background:var(--good-soft);border:1px solid color-mix(in srgb,var(--good) 26%,transparent);font-size:.94rem;font-weight:550;line-height:1.45}
.btns{display:flex;gap:12px;flex-wrap:wrap;margin-top:24px}
.btn{border:0;font:inherit;font-weight:600;font-size:.92rem;padding:14px 24px;border-radius:12px;cursor:pointer;transition:.16s;text-align:center;text-decoration:none;display:inline-block}
.btn-ghost{background:var(--field);color:var(--ink-2);border:1px solid var(--line)}
.btn-ghost:hover{background:var(--raised);text-decoration:none}
.btn-solid{background:var(--accent);color:#fff;box-shadow:0 8px 20px -8px var(--accent)}
.btn-solid:hover{background:var(--accent-2);text-decoration:none}
.btns .btn{flex:1;min-width:150px}

/* ===== Content ===== */
.content{max-width:var(--maxw);margin:0 auto;padding:8px 20px 20px}
.prose{max-width:var(--maxw)}
.prose section{margin-top:46px}
.prose h2{font-size:clamp(1.4rem,3vw,1.75rem);letter-spacing:-.02em;margin:0 0 14px;font-weight:750;text-wrap:balance}
.prose h3{font-size:1.14rem;margin:26px 0 8px;font-weight:650}
.prose p{color:var(--ink-2);max-width:72ch;margin:0 0 15px}
.prose ul,.prose ol{color:var(--ink-2);max-width:72ch;padding-left:20px;margin:0 0 15px}
.prose li{margin:7px 0}
.prose strong{color:var(--ink)}
.lead-p{font-size:1.06rem;color:var(--muted)!important;max-width:72ch}

/* boxes */
.callout{border:1px solid var(--line);border-left:4px solid var(--accent);background:var(--raised);border-radius:12px;padding:18px 20px;margin:18px 0;max-width:72ch}
.callout.blue{border-left-color:var(--blue);background:var(--blue-soft)}
.callout.green{border-left-color:var(--good);background:var(--good-soft)}
.callout p{margin:0;color:var(--ink-2)}
.callout .ct{font-weight:700;color:var(--ink);display:block;margin-bottom:5px}
.steps{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:16px;margin-top:20px}
.step,.rcard,.linkcard{background:var(--surface);border:1px solid var(--line);border-radius:16px;padding:22px;box-shadow:var(--shadow-sm);transition:.18s}
.step:hover,.linkcard:hover{box-shadow:var(--shadow-md);transform:translateY(-2px);text-decoration:none}
.step .n{width:34px;height:34px;border-radius:10px;background:var(--accent-soft);color:var(--accent-2);display:grid;place-items:center;font-weight:750;font-size:.98rem;margin-bottom:12px}
.step h3{margin:0 0 6px;font-size:1.02rem}
.step p{font-size:.9rem;margin:0;color:var(--muted)}
.tbl-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:14px;margin:6px 0 4px;box-shadow:var(--shadow-sm)}
table.slab{width:100%;border-collapse:collapse;font-size:.94rem;min-width:340px}
table.slab th,table.slab td{text-align:left;padding:13px 18px;border-bottom:1px solid var(--line)}
table.slab th{background:var(--raised);font-size:.78rem;text-transform:uppercase;letter-spacing:.03em;color:var(--muted);font-weight:600}
table.slab td:last-child,table.slab th:last-child{text-align:right;font-variant-numeric:tabular-nums;font-weight:600}
table.slab tr:last-child td{border-bottom:0}
.cards2{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-top:18px}
@media (max-width:640px){.cards2{grid-template-columns:1fr}}
.rcard h3{margin:0 0 10px;font-size:1.06rem}
.rcard.reco{border-color:color-mix(in srgb,var(--good) 40%,transparent);background:var(--good-soft)}
.pill{display:inline-block;font-size:.7rem;font-weight:700;letter-spacing:.04em;text-transform:uppercase;color:var(--good);margin-bottom:8px}
.pill.orange{color:var(--accent-2)}
details{border:1px solid var(--line);border-radius:12px;padding:2px 18px;margin-bottom:10px;background:var(--surface)}
details summary{cursor:pointer;font-weight:600;padding:16px 0;list-style:none;font-size:1rem}
details summary::-webkit-details-marker{display:none}
details summary::after{content:"+";float:right;color:var(--muted);font-size:1.3rem;line-height:1}
details[open] summary::after{content:"–"}
details p{margin:0 0 16px}

/* related links grid */
.related{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:16px;margin-top:20px}
.linkcard{display:block}
.linkcard .lk{font-size:.72rem;font-weight:700;letter-spacing:.04em;text-transform:uppercase;color:var(--accent-2);margin-bottom:6px}
.linkcard h3{margin:0 0 5px;font-size:1.05rem;color:var(--ink)}
.linkcard p{margin:0;font-size:.9rem;color:var(--muted)}

/* ===== Footer ===== */
.site-footer{margin-top:56px;border-top:1px solid var(--line);background:var(--raised)}
.ft-grid{max-width:var(--maxw);margin:0 auto;padding:44px 20px 28px;display:grid;grid-template-columns:1.5fr 1fr 1fr 1fr 1fr;gap:30px}
@media (max-width:900px){.ft-grid{grid-template-columns:1fr 1fr 1fr;gap:26px}}
@media (max-width:560px){.ft-grid{grid-template-columns:1fr 1fr}}
@media (max-width:400px){.ft-grid{grid-template-columns:1fr}}
.ft-brand p{color:var(--muted);font-size:.88rem;max-width:34ch;margin:12px 0 0}
.ft-col h4{font-size:.78rem;text-transform:uppercase;letter-spacing:.05em;color:var(--muted);margin:0 0 12px;font-weight:650}
.ft-col a{display:block;color:var(--ink-2);font-size:.9rem;padding:5px 0;text-decoration:none}
.ft-col a:hover{color:var(--accent-2)}
.ft-bottom{border-top:1px solid var(--line);padding:18px 20px;text-align:center;color:var(--muted);font-size:.82rem;max-width:var(--maxw);margin:0 auto}
.ft-disc{max-width:var(--maxw);margin:0 auto;padding:0 20px 22px;color:var(--muted);font-size:.76rem;line-height:1.55}

@media print{.site-header,.btns,.regime,.site-footer,.related{display:none}.panel{box-shadow:none;border:0}}
@media (max-width:480px){.acc-head,.acc-body,.panel-head,.col-sum{padding-left:20px;padding-right:20px}}