{"attribution":"databutler.dev","docs":"https://databutler.dev/api","note":"Entries newest first: from/to, effectiveFrom, the official source, and a maintainer note where recorded.","protocol":"verified-changes/0.1","schema":"https://databutler.dev/schema/changes.v0.json","publisher":{"name":"Data Butler","url":"https://databutler.dev/"},"generated":"2026-10-05","since":"2026-08-31","area":"de-rates","coverageStart":"2026-08-31","areasCovered":["uk-rates","uk-exams","vehicles","software-eol","policy-rates","us-rates","de-rates","uk-vehicle-rules","uk-exam-dates","calendar","uk-gov-process"],"count":19,"entries":[{"area":"de-rates","key":"income-tax/grundfreibetrag","label":"Grundfreibetrag / Basic personal allowance (zero-rate zone of the tariff)","from":12096,"to":12348,"unit":"EUR/year","effectiveFrom":"2026-01-01","source":"https://www.gesetze-im-internet.de/estg/__32a.html","verifiedDate":"2026-10-03","note":"Steuerfortentwicklungsgesetz (SteFeG), BGBl. 2024 I Nr. 449, Art. 2 Nr. 2 (in force 1 January 2026 per Art. 10 Abs. 2): § 32a Abs. 1 EStG 'bis 12 348 Euro (Grundfreibetrag)' for VZ 2026, up from 12 096 Euro for VZ 2025 (Art. 1). Consolidated text on gesetze-im-internet.de reads 'ab dem Veranlagungszeitraum 2026'.","taxYear":"2026","term":"Grundfreibetrag"},{"area":"de-rates","key":"income-tax/soli-freigrenze-einzel","label":"Solidaritätszuschlag — Freigrenze (Einzelveranlagung) / Solidarity surcharge exemption threshold, measured on the income tax due, single assessment","from":19950,"to":20350,"unit":"EUR Einkommensteuer/year","effectiveFrom":"2026-01-01","source":"https://www.gesetze-im-internet.de/solzg_1995/__3.html","verifiedDate":"2026-10-03","note":"SteFeG, BGBl. 2024 I Nr. 449, Art. 4: § 3 Abs. 3 Nr. 2 SolzG Freigrenze 20 350 Euro (Einzelveranlagung) 'erstmals im Veranlagungszeitraum 2026', up from 19 950 Euro for 2025 (Art. 3).","taxYear":"2026","term":"Solidaritätszuschlag — Freigrenze (Einzelveranlagung)"},{"area":"de-rates","key":"income-tax/soli-freigrenze-splitting","label":"Solidaritätszuschlag — Freigrenze (Zusammenveranlagung / Splitting) / Solidarity surcharge exemption threshold, joint assessment","from":39900,"to":40700,"unit":"EUR Einkommensteuer/year","effectiveFrom":"2026-01-01","source":"https://www.gesetze-im-internet.de/solzg_1995/__3.html","verifiedDate":"2026-10-03","note":"SteFeG, BGBl. 2024 I Nr. 449, Art. 4: § 3 Abs. 3 Nr. 1 SolzG Freigrenze 40 700 Euro (Zusammenveranlagung, § 32a Abs. 5 und 6 EStG) from VZ 2026, up from 39 900 Euro for 2025 (Art. 3).","taxYear":"2026","term":"Solidaritätszuschlag — Freigrenze (Zusammenveranlagung / Splitting)"},{"area":"de-rates","key":"social-insurance/bbg-rv-av-jahr","label":"Beitragsbemessungsgrenze allgemeine Rentenversicherung / Arbeitslosenversicherung (Jahr) / Contribution ceiling, pension and unemployment insurance — annual","from":96600,"to":101400,"unit":"EUR/year","effectiveFrom":"2026-01-01","source":"https://www.recht.bund.de/bgbl/1/2025/278/regelungstext.pdf?__blob=publicationFile&v=2","verifiedDate":"2026-10-03","note":"Sozialversicherungsrechengrößen-Verordnung 2026, BGBl. 2025 I Nr. 278 (24 November 2025, in force 1 January 2026), § 4 Abs. 1 Nr. 1: Beitragsbemessungsgrenze in der allgemeinen Rentenversicherung 101 400 Euro jährlich (also the AV ceiling, § 341 Abs. 4 SGB III); 2025: 96 600 Euro (SV-Rechengrößen-VO 2025, BMAS page / DRV Werte).","taxYear":"2026","term":"Beitragsbemessungsgrenze allgemeine Rentenversicherung / Arbeitslosenversicherung (Jahr)"},{"area":"de-rates","key":"social-insurance/bbg-rv-av-monat","label":"Beitragsbemessungsgrenze RV/AV (Monat) / Contribution ceiling, pension and unemployment insurance — monthly","from":8050,"to":8450,"unit":"EUR/month","effectiveFrom":"2026-01-01","source":"https://www.recht.bund.de/bgbl/1/2025/278/regelungstext.pdf?__blob=publicationFile&v=2","verifiedDate":"2026-10-03","note":"Sozialversicherungsrechengrößen-Verordnung 2026, BGBl. 2025 I Nr. 278, § 4 Abs. 1 Nr. 1: 8 450 Euro monatlich, up from 8 050 Euro (2025, SV-Rechengrößen-VO 2025; DRV Werte history \"ab 1.1.2025 … 8.050; ab 1.1.2026 … 8.450\").","taxYear":"2026","term":"Beitragsbemessungsgrenze RV/AV (Monat)"},{"area":"de-rates","key":"social-insurance/bbg-kv-pv-jahr","label":"Beitragsbemessungsgrenze Kranken- und Pflegeversicherung (Jahr) = Jahresarbeitsentgeltgrenze § 6 Abs. 7 SGB V / Contribution ceiling, health and long-term-care insurance — annual","from":66150,"to":69750,"unit":"EUR/year","effectiveFrom":"2026-01-01","source":"https://www.recht.bund.de/bgbl/1/2025/278/regelungstext.pdf?__blob=publicationFile&v=2","verifiedDate":"2026-10-03","note":"Sozialversicherungsrechengrößen-Verordnung 2026, BGBl. 2025 I Nr. 278, § 2 Abs. 2: Jahresarbeitsentgeltgrenze nach § 6 Abs. 7 SGB V 69 750 Euro = Beitragsbemessungsgrenze KV/PV 2026 (BMG Beiträge table agrees), up from 66 150 Euro (2025). The 2027 Referentenentwurf decouples the KV ceiling from this JAEG — do not assume equality next year.","taxYear":"2026","term":"Beitragsbemessungsgrenze Kranken- und Pflegeversicherung (Jahr) = Jahresarbeitsentgeltgrenze § 6 Abs. 7 SGB V"},{"area":"de-rates","key":"social-insurance/bbg-kv-pv-monat","label":"Beitragsbemessungsgrenze KV/PV (Monat) / Contribution ceiling, health and care insurance — monthly","from":5512.5,"to":5812.5,"unit":"EUR/month","effectiveFrom":"2026-01-01","source":"https://www.recht.bund.de/bgbl/1/2025/278/regelungstext.pdf?__blob=publicationFile&v=2","verifiedDate":"2026-10-03","note":"Sozialversicherungsrechengrößen-Verordnung 2026, BGBl. 2025 I Nr. 278, § 2 Abs. 2: 5 812,50 Euro monatlich, up from 5 512,50 Euro (2025, BMAS SV-Rechengrößen 2025 page).","taxYear":"2026","term":"Beitragsbemessungsgrenze KV/PV (Monat)"},{"area":"de-rates","key":"social-insurance/jaeg-jahr","label":"Jahresarbeitsentgeltgrenze / Versicherungspflichtgrenze § 6 Abs. 6 SGB V (Jahr) / Compulsory-insurance income threshold for statutory health insurance — annual","from":73800,"to":77400,"unit":"EUR/year","effectiveFrom":"2026-01-01","source":"https://www.recht.bund.de/bgbl/1/2025/278/regelungstext.pdf?__blob=publicationFile&v=2","verifiedDate":"2026-10-03","note":"Sozialversicherungsrechengrößen-Verordnung 2026, BGBl. 2025 I Nr. 278, § 2 Abs. 1: Jahresarbeitsentgeltgrenze nach § 6 Abs. 6 SGB V (Versicherungspflichtgrenze) 77 400 Euro (6 450 Euro monatlich), up from 73 800 Euro (2025: 6 150 Euro monatlich, BMAS page).","taxYear":"2026","term":"Jahresarbeitsentgeltgrenze / Versicherungspflichtgrenze § 6 Abs. 6 SGB V (Jahr)"},{"area":"de-rates","key":"social-insurance/bezugsgroesse-jahr","label":"Bezugsgröße § 18 SGB IV (Jahr) / Reference value of the social insurance system — annual","from":44940,"to":47460,"unit":"EUR/year","effectiveFrom":"2026-01-01","source":"https://www.recht.bund.de/bgbl/1/2025/278/regelungstext.pdf?__blob=publicationFile&v=2","verifiedDate":"2026-10-03","note":"Sozialversicherungsrechengrößen-Verordnung 2026, BGBl. 2025 I Nr. 278, § 1: Bezugsgröße 47 460 Euro (3 955 Euro monatlich) for 2026, up from 44 940 Euro (3 745 Euro monatlich) in 2025 (DRV Werte history).","taxYear":"2026","term":"Bezugsgröße § 18 SGB IV (Jahr)"},{"area":"de-rates","key":"social-insurance/kv-durchschnittlicher-zusatzbeitrag","label":"Krankenversicherung — durchschnittlicher Zusatzbeitragssatz 2026 / Average supplementary health insurance contribution rate announced by the BMG for 2026 (total; split equally employee/employer; each Krankenkasse sets its own actual rate)","from":2.5,"to":2.9,"unit":"%","effectiveFrom":"2026-01-01","source":"https://www.bundesgesundheitsministerium.de/beitraege","verifiedDate":"2026-10-03","note":"BMG Bekanntmachung des durchschnittlichen Zusatzbeitragssatzes nach § 242a SGB V for 2026: 2,9 Prozent (BMG Beiträge page, Stand 3 September 2026), up from 2,5 Prozent for 2025 (BAnz AT 07.11.2024 B4). Statutory average, split equally employee/employer; each Krankenkasse sets its own actual rate.","taxYear":"2026","term":"Krankenversicherung — durchschnittlicher Zusatzbeitragssatz 2026"},{"area":"de-rates","key":"social-insurance/pv-beitragssatz","label":"Pflegeversicherung — Beitragssatz / Long-term-care insurance contribution rate (total; employee and employer each 1.8 % outside Sachsen)","from":3.4,"to":3.6,"unit":"%","effectiveFrom":"2025-01-01","source":"https://www.gesetze-im-internet.de/pbav_2025/__1.html","verifiedDate":"2026-10-03","note":"Pflegeversicherungs-Beitragssatzanpassungsverordnung 2025 (PBAV 2025) § 1, under § 55 Abs. 1a SGB XI: Beitragssatz 3,6 Prozent from 1 January 2025 (+0,2 points on the 3,4 Prozent of 2024); unchanged for 2026 (BMG Finanzierung page, Stand 14 September 2026). § 55 SGB XI still prints the 3,4 Prozent base rate — the Verordnung, not the statute, carries the operative figure.","taxYear":"2026","term":"Pflegeversicherung — Beitragssatz"},{"area":"de-rates","key":"minimum-wage/mindestlohn-2026","label":"Mindestlohn ab 1. Januar 2026 / Statutory minimum wage from 1 January 2026","from":12.82,"to":13.9,"unit":"EUR/hour gross","effectiveFrom":"2026-01-01","source":"https://www.gesetze-im-internet.de/milov5/__1.html","verifiedDate":"2026-10-03","note":"Fünfte Mindestlohnanpassungsverordnung (MiLoV5), BGBl. 2025 I Nr. 268 (5 November 2025, in force 1 January 2026), § 1 Nr. 1: Mindestlohn 13,90 Euro brutto je Zeitstunde from 1 January 2026, up from 12,82 Euro (2025, MiLoV4; BMAS history table).","taxYear":"2026","term":"Mindestlohn ab 1. Januar 2026"},{"area":"de-rates","key":"minimum-wage/mindestlohn-2027","label":"Mindestlohn ab 1. Januar 2027 / Statutory minimum wage from 1 January 2027 (already fixed)","from":13.9,"to":14.6,"unit":"EUR/hour gross","effectiveFrom":"2027-01-01","source":"https://www.gesetze-im-internet.de/milov5/__1.html","verifiedDate":"2026-10-03","note":"MiLoV5, BGBl. 2025 I Nr. 268, § 1 Nr. 2: Mindestlohn 14,60 Euro brutto je Zeitstunde from 1 January 2027 — already enacted on 2026-10-03, served as its own figure with effectiveFrom 2027-01-01. Next Mindestlohnkommission decision due by 30 June 2027 for 2028.","taxYear":"2027","term":"Mindestlohn ab 1. Januar 2027"},{"area":"de-rates","key":"minijob/geringfuegigkeitsgrenze-2026","label":"Geringfügigkeitsgrenze 2026 / Minijob monthly earnings limit 2026","from":556,"to":603,"unit":"EUR/month","effectiveFrom":"2026-01-01","source":"https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Zahlen-und-Fakten/Werte-der-Rentenversicherung/werte-der-rentenversicherung_node.html","verifiedDate":"2026-10-03","note":"§ 8 Abs. 1a SGB IV (Mindestlohn × 130 ÷ 3, rounded up to full euros) applied to the 13,90 Euro Mindestlohn (MiLoV5): Geringfügigkeitsgrenze 603 Euro per month for 2026 (7 236 Euro a year, Minijob-Zentrale), up from 556 Euro in 2025 (DRV Werte page).","taxYear":"2026","term":"Geringfügigkeitsgrenze 2026"},{"area":"de-rates","key":"minijob/geringfuegigkeitsgrenze-2027","label":"Geringfügigkeitsgrenze 2027 / Minijob monthly earnings limit 2027 (follows the 14,60 € Mindestlohn)","from":603,"to":633,"unit":"EUR/month","effectiveFrom":"2027-01-01","source":"https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Zahlen-und-Fakten/Werte-der-Rentenversicherung/werte-der-rentenversicherung_node.html","verifiedDate":"2026-10-03","note":"§ 8 Abs. 1a SGB IV applied to the enacted 14,60 Euro Mindestlohn 2027 (MiLoV5 § 1 Nr. 2): 633 Euro per month from 1 January 2027 (DRV Werte page: 'Ab dem 1.1.2027 … 633,00 EUR'). Served with effectiveFrom 2027-01-01.","taxYear":"2027","term":"Geringfügigkeitsgrenze 2027"},{"area":"de-rates","key":"kindergeld/kindergeld","label":"Kindergeld (monatlich je Kind) / Child benefit per child per month","from":255,"to":259,"unit":"EUR/month","effectiveFrom":"2026-01-01","source":"https://www.gesetze-im-internet.de/estg/__66.html","verifiedDate":"2026-10-03","note":"SteFeG, BGBl. 2024 I Nr. 449, Art. 2 Nr. 4: § 66 Abs. 1 EStG Kindergeld '259 Euro' monthly per child from 1 January 2026, up from 255 Euro in 2025 (Art. 1 Nr. 4); BMFSFJ Kindergeld page agrees ('zum 1. Januar 2026 monatlich 259 Euro pro Kind').","taxYear":"2026","term":"Kindergeld (monatlich je Kind)"},{"area":"de-rates","key":"kinderfreibetrag/kinderfreibetrag","label":"Kinderfreibetrag (sächliches Existenzminimum) — je Elternteil / Child allowance for the child's basic subsistence — per parent","from":3336,"to":3414,"unit":"EUR/year","effectiveFrom":"2026-01-01","source":"https://www.gesetze-im-internet.de/estg/__32.html","verifiedDate":"2026-10-03","note":"SteFeG, BGBl. 2024 I Nr. 449, Art. 2 Nr. 1: § 32 Abs. 6 EStG Kinderfreibetrag 3 414 Euro per parent for VZ 2026, up from 3 336 Euro in 2025 (Art. 1 Nr. 1); the BEA-Freibetrag stays 1 464 Euro.","taxYear":"2026","term":"Kinderfreibetrag (sächliches Existenzminimum) — je Elternteil"},{"area":"de-rates","key":"kinderfreibetrag/freibetraege-kinder-gesamt","label":"Freibeträge für Kinder gesamt (beide Elternteile) / Total child allowances per child for jointly assessed parents: 2 × (3 414 + 1 464)","from":9600,"to":9756,"unit":"EUR/year","effectiveFrom":"2026-01-01","source":"https://www.gesetze-im-internet.de/estg/__32.html","verifiedDate":"2026-10-03","note":"Derived figure: 2 × (3 414 + 1 464) = 9 756 Euro per child for jointly assessed parents in VZ 2026, after 2 × (3 336 + 1 464) = 9 600 Euro in 2025 — follows the SteFeG (BGBl. 2024 I Nr. 449) Kinderfreibetrag step; § 32 Abs. 6 Satz 2 EStG doubles the amounts for Zusammenveranlagung.","taxYear":"2026","term":"Freibeträge für Kinder gesamt (beide Elternteile)"},{"area":"de-rates","key":"entfernungspauschale/entfernungspauschale","label":"Entfernungspauschale je Entfernungskilometer (ab dem 1. Kilometer) / Commuting allowance per kilometre of distance, from the first kilometre","from":"0,30 € for km 1–20 and 0,38 € from the 21st km","to":0.38,"unit":"EUR/km/working day","effectiveFrom":"2026-01-01","source":"https://www.gesetze-im-internet.de/estg/__9.html","verifiedDate":"2026-10-03","note":"Steueränderungsgesetz 2025 (StÄndG 2025), BGBl. 2025 I Nr. 363 (22 December 2025): in § 9 Abs. 1 Satz 3 Nr. 4 EStG '0,30 Euro' is replaced by '0,38 Euro' in Satz 2 and Satz 6, so 0,38 Euro applies from the first kilometre from VZ 2026. Until 2025 the rule was two-tier (0,30 Euro for km 1–20, 0,38 Euro from the 21st km), which is why the previous value is a description rather than a number.","taxYear":"2026","term":"Entfernungspauschale je Entfernungskilometer (ab dem 1. Kilometer)"}],"freshness":{"verifiedDate":"2026-10-05","nextScheduledRefresh":null,"staleness":"live"},"cite":{"url":"https://databutler.dev/r/changes?since=2026-08-31&area=de-rates","text":"databutler.dev, computed live 2026-10-05 against https://www.gesetze-im-internet.de/estg/__32a.html"}}