{"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":"us-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":27,"entries":[{"area":"us-rates","key":"income-tax/standard-deduction-single","label":"Standard deduction — Single and Married filing separately","from":15750,"to":16100,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.14(1), tax year 2026 as amended by the One, Big, Beautiful Bill Act (OBBBA): standard deduction $16,100 for unmarried individuals and married filing separately; the 2025 amount as rewritten by OBBBA ($15,750) is in § 3.01 of the same Rev. Proc. Announced in IR-2025-103 (9 October 2025).","taxYear":"2026"},{"area":"us-rates","key":"income-tax/standard-deduction-married-joint","label":"Standard deduction — Married filing jointly and surviving spouses","from":31500,"to":32200,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.14(1), tax year 2026 (OBBBA-indexed): $32,200 for married filing jointly and surviving spouses, up from the OBBBA-rewritten 2025 amount of $31,500 (§ 3.01). Announced in IR-2025-103 (9 October 2025).","taxYear":"2026"},{"area":"us-rates","key":"income-tax/standard-deduction-head-of-household","label":"Standard deduction — Heads of households","from":23625,"to":24150,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.14(1), tax year 2026 (OBBBA-indexed): $24,150 for heads of households, up from the OBBBA-rewritten 2025 amount of $23,625 (§ 3.01). Announced in IR-2025-103 (9 October 2025).","taxYear":"2026"},{"area":"us-rates","key":"income-tax/additional-standard-deduction-aged-blind","label":"Additional standard deduction for aged (65+) or blind, § 63(f) — per qualifying condition, married or surviving spouse","from":1600,"to":1650,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.14(3): additional standard deduction for the aged or blind $1,650 per qualifying condition (married or surviving spouse), up from $1,600 in Rev. Proc. 2024-40. Distinct from the OBBBA $6,000 senior deduction, which is not served.","taxYear":"2026"},{"area":"us-rates","key":"income-tax/additional-standard-deduction-aged-blind-unmarried","label":"Additional standard deduction for aged (65+) or blind, § 63(f) — per qualifying condition, unmarried and not a surviving spouse","from":2000,"to":2050,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.14(3): the additional amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse, up from $2,000 in Rev. Proc. 2024-40.","taxYear":"2026"},{"area":"us-rates","key":"social-security/wage-base","label":"OASDI contribution and benefit base (Social Security wage base)","from":176100,"to":184500,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.federalregister.gov/documents/2025/11/03/2025-19763/cost-of-living-increase-and-other-determinations-for-2026","verifiedDate":"2026-10-03","note":"SSA, 'Cost-of-Living Increase and Other Determinations for 2026', 90 FR, 3 November 2025 (Federal Register document 2025-19763): OASDI contribution and benefit base $184,500 for remuneration paid in 2026, up from $176,100; corroborated by IRS Publication 15 (2026) and Tax Topic 751. ssa.gov returned 403 to the automated fetch, so SSA's Federal Register notice is the source.","taxYear":"2026"},{"area":"us-rates","key":"retirement/401k-elective-deferral","label":"401(k) / 403(b) / governmental 457(b) / TSP elective deferral limit, § 402(g)(1)","from":23500,"to":24500,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The limitation under section 402(g)(1) on the exclusion for elective deferrals described in section 402(g)(3), which includes elective deferrals made to the Thrift Savings Plan, is increased from $23,500 to $24,500.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026"},{"area":"us-rates","key":"retirement/401k-catch-up-50","label":"Catch-up contribution, age 50 and over, § 414(v)(2)(B)(i)","from":7500,"to":8000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The limitation under section 414(v)(2)(B)(i) for catch-up contributions to an applicable employer plan … that generally applies for individuals aged 50 or over is increased from $7,500 to $8,000.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026"},{"area":"us-rates","key":"retirement/roth-catch-up-wage-threshold","label":"Wage threshold above which catch-up contributions must be Roth, § 414(v)(7)(A) (based on prior-year FICA wages)","from":145000,"to":150000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The Roth catch-up wage threshold for 2025, which under section 414(v)(7)(A) is used to determine whether an individual's catch-up contributions … for 2026 must be designated as Roth contributions, is increased from $145,000 to $150,000.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026"},{"area":"us-rates","key":"retirement/defined-contribution-annual-additions","label":"Defined contribution plan annual additions limit, § 415(c)(1)(A)","from":70000,"to":72000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The limitation for defined contribution plans under section 415(c)(1)(A) is increased in 2026 from $70,000 to $72,000.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026"},{"area":"us-rates","key":"retirement/compensation-limit","label":"Annual compensation limit, § 401(a)(17)","from":350000,"to":360000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The annual compensation limitation under sections 401(a)(17), 404(l), 408(k)(3)(C), and 408(k)(6)(D)(ii) is increased from $350,000 to $360,000.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026"},{"area":"us-rates","key":"retirement/ira-limit","label":"IRA contribution limit (traditional + Roth combined), § 219(b)(5)(A)","from":7000,"to":7500,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The deductible amount under section 219(b)(5)(A), which limits the amount of an individual's deductible qualified retirement contributions for a taxable year is increased from $7,000 to $7,500.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026"},{"area":"us-rates","key":"retirement/ira-catch-up","label":"IRA catch-up contribution, age 50 and over, § 219(b)(5)(B)(ii) (indexed from 2024 under SECURE 2.0)","from":1000,"to":1100,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"The deductible amount pursuant to section 219(b)(5)(B)(ii) for individuals who have attained age 50 before the close of the taxable year is increased from $1,000 to $1,100.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026"},{"area":"us-rates","key":"retirement/simple-deferral","label":"SIMPLE IRA / SIMPLE 401(k) salary reduction limit, § 408(p)(2)(E)(i)(III)","from":16500,"to":17000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf","verifiedDate":"2026-10-03","note":"IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): \"… salary reduction contributions under a SIMPLE retirement account or elective contributions under a SIMPLE 401(k) plan is increased from $16,500 to $17,000.\" Prior-year value as stated in the same sentence; Notice 2024-80 agrees.","taxYear":"2026"},{"area":"us-rates","key":"hsa/contribution-self-only","label":"HSA annual contribution limit — self-only HDHP coverage, § 223(b)(2)(A)","from":4300,"to":4400,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"For calendar year 2026, the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $4,400.\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026"},{"area":"us-rates","key":"hsa/contribution-family","label":"HSA annual contribution limit — family HDHP coverage, § 223(b)(2)(B)","from":8550,"to":8750,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"For calendar year 2026, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $8,750.\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026"},{"area":"us-rates","key":"hsa/hdhp-min-deductible-self-only","label":"HDHP minimum annual deductible — self-only","from":1650,"to":1700,"unit":"USD","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"a \"high deductible health plan\" is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,700 for self-only coverage or $3,400 for family coverage\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026"},{"area":"us-rates","key":"hsa/hdhp-min-deductible-family","label":"HDHP minimum annual deductible — family","from":3300,"to":3400,"unit":"USD","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"… not less than $1,700 for self-only coverage or $3,400 for family coverage\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026"},{"area":"us-rates","key":"hsa/hdhp-max-out-of-pocket-self-only","label":"HDHP maximum annual out-of-pocket (deductibles, co-payments, other amounts, not premiums) — self-only","from":8300,"to":8500,"unit":"USD","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"… the annual out-of-pocket expenses … do not exceed $8,500 for self-only coverage or $17,000 for family coverage.\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026"},{"area":"us-rates","key":"hsa/hdhp-max-out-of-pocket-family","label":"HDHP maximum annual out-of-pocket — family","from":16600,"to":17000,"unit":"USD","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"… do not exceed $8,500 for self-only coverage or $17,000 for family coverage.\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026"},{"area":"us-rates","key":"hsa/excepted-benefit-hra","label":"Excepted benefit HRA maximum newly available amount, plan years beginning in 2026","from":2150,"to":2200,"unit":"USD/plan year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): \"For plan years beginning in 2026, the maximum amount that may be made newly available for the plan year for an excepted benefit HRA under § 54.9831-1(c)(3)(viii) is $2,200.\" Prior-year value from Rev. Proc. 2024-25.","taxYear":"2026"},{"area":"us-rates","key":"estate-gift/basic-exclusion","label":"Estate and gift tax basic exclusion amount, § 2010(c)(3) (set by OBBBA § 70106 for 2026; indexed from 2027)","from":13990000,"to":15000000,"unit":"USD","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"OBBBA § 70106 amended § 2010(c)(3): basic exclusion amount fixed at $15,000,000 for calendar year 2026 (Rev. Proc. 2025-32 § 2.14), up from $13,990,000 for 2025 (Rev. Proc. 2024-40 § 2.41); indexed for inflation from 2027, so the 2027 Rev. Proc. will carry a new figure. Announced in IR-2025-103.","taxYear":"2026"},{"area":"us-rates","key":"estate-gift/annual-gift-exclusion-noncitizen-spouse","label":"Annual exclusion for gifts to a spouse who is not a U.S. citizen, § 2523(i)(2)","from":190000,"to":194000,"unit":"USD/year","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.42(2) / IR-2025-103: annual exclusion for gifts to a spouse who is not a U.S. citizen $194,000 for calendar year 2026, up $4,000 from $190,000 in 2025 (Rev. Proc. 2024-40). The ordinary annual gift exclusion stays at $19,000 (no entry).","taxYear":"2026"},{"area":"us-rates","key":"income-tax/brackets-single","label":"Rate schedule — Single (unmarried individuals other than surviving spouses and heads of household), § 1(j)(2)(C) — bracket upper bounds","from":[11925,48475,103350,197300,250525,626350],"to":[12400,50400,105700,201775,256225,640600],"unit":"USD taxable income (upper bound of each bracket below the top rate)","taxYear":"2026","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.01 TABLE 3 (Single), tax year 2026, OBBBA-indexed: bracket upper bounds moved from the 2025 bounds in Rev. Proc. 2024-40 TABLE 3; marginal rates unchanged at 10/12/22/24/32/35/37 %. Announced in IR-2025-103 (9 October 2025). Entry shape: upper bound of each bracket below the top rate."},{"area":"us-rates","key":"income-tax/brackets-married-joint","label":"Rate schedule — Married filing jointly and surviving spouses, § 1(j)(2)(A) — bracket upper bounds","from":[23850,96950,206700,394600,501050,751600],"to":[24800,100800,211400,403550,512450,768700],"unit":"USD taxable income (upper bound of each bracket below the top rate)","taxYear":"2026","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.01 TABLE 1 (Married filing jointly and surviving spouses), tax year 2026: bracket upper bounds moved from the 2025 bounds in Rev. Proc. 2024-40 TABLE 1; rates unchanged. The 35 %/37 % bounds are $512,450 / $768,700 as published — LifeByNumbers app.py had 512,400 / 768,400 (first catch of the curated layer, docs/CURATION.md)."},{"area":"us-rates","key":"income-tax/brackets-head-of-household","label":"Rate schedule — Heads of households, § 1(j)(2)(B) — bracket upper bounds","from":[17000,64850,103350,197300,250500,626350],"to":[17700,67450,105700,201750,256200,640600],"unit":"USD taxable income (upper bound of each bracket below the top rate)","taxYear":"2026","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.01 TABLE 2 (Heads of households), tax year 2026: bracket upper bounds moved from the 2025 bounds in Rev. Proc. 2024-40 TABLE 2; rates unchanged. The 12→22 %, 24→32 % and 32→35 % bounds are $67,450 / $201,750 / $256,200 as published — $25 apart from Single at two points, as in 2025 (250,500 vs 250,525); LifeByNumbers app.py had used 67,400 / 201,775 / 256,225."},{"area":"us-rates","key":"income-tax/brackets-married-separate","label":"Rate schedule — Married filing separately, § 1(j)(2)(D) — bracket upper bounds","from":[11925,48475,103350,197300,250525,375800],"to":[12400,50400,105700,201775,256225,384350],"unit":"USD taxable income (upper bound of each bracket below the top rate)","taxYear":"2026","effectiveFrom":"2026-01-01","source":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","verifiedDate":"2026-10-03","note":"Rev. Proc. 2025-32 § 3.01 TABLE 4 (Married filing separately), tax year 2026: as the Single schedule up to $256,225, then 35 % to $384,350 (2025: $375,800, Rev. Proc. 2024-40 TABLE 4); rates unchanged. Announced in IR-2025-103."}],"freshness":{"verifiedDate":"2026-10-05","nextScheduledRefresh":null,"staleness":"live"},"cite":{"url":"https://databutler.dev/r/changes?since=2026-08-31&area=us-rates","text":"databutler.dev, computed live 2026-10-05 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"}}