A changelog of verified official facts: UK tax and National Insurance thresholds, exam specifications, and official vehicle datasets (French RappelConso recalls, Japanese MLIT recalls and complaints), plus central-bank policy rates (Bank of England, Fed, ECB). Each entry records what changed (from → to), when it took effect, the official source, the date it was verified, and a maintainer note. Entries are generated by scripts from committed data files and annotated by the maintainer — never written from memory. Coverage starts 2026-08-31.
Also available as RSS, Atom, JSON at /api/changes?since=YYYY-MM-DD, or over MCP: the what_changed_since tool at POST /api/mcp takes a date (an agent's training cutoff) and returns the entries after it.
First derivation: In the observing states and territories daylight saving begins at 02:00 standard time on the first Sunday in October and ends at 03:00 daylight time on the first Sunday in April (southern-hemisphere summer, so a period starting in one year ends in the next). Transitions for 2026, 2027, 2028 computed from the rule; verified 2026-10-04.
First derivation: The Australian financial year runs from 1 July to 30 June; it is named for both years (2026–27). Source quoted in the data file; verified 2026-10-04.
First derivation: Brazil has had no daylight saving time since 2019: Decreto nº 9.772 of 26 April 2019 revoked the horário de verão. No transitions (not observed) — statute text not re-verified on the verification date, see the data file; verified 2026-10-04.
First derivation: Brazilian personal income tax (IRPF) is assessed on the ano-calendário — the calendar year — declared the following year. Government: Brazil's public-sector financial year coincides with the calendar year. Source quoted in the data file; verified 2026-10-04.
First derivation: For individuals the Canadian taxation year is the calendar year, 1 January to 31 December. Government: The Government of Canada's fiscal year runs from 1 April to 31 March. Source quoted in the data file; verified 2026-10-04.
First derivation: Summer time begins at 02:00 CET on the last Sunday in March (clocks to 03:00) and ends at 03:00 CEST on the last Sunday in October (clocks to 02:00) — the EU-wide arrangement of Directive 2000/84/EC, 01:00 UTC both ways. Transitions for 2026, 2027, 2028 computed from the rule; verified 2026-10-04.
First derivation of data/calendar.json for Germany: 561 holiday entries across 17 region(s) for 2026, 2027, 2028 from Bundesministerium des Innern (BMI) (Statutory texts and ministry pages are official works), fetched/verified 2026-10-04.
First derivation: German income tax is assessed for the calendar year (Veranlagungszeitraum = Kalenderjahr), 1 January to 31 December. Government: The German federal budget year is the calendar year. Source quoted in the data file; verified 2026-10-04.
First derivation: Metropolitan France follows the EU-wide arrangement: clocks forward at 02:00 on the last Sunday in March and back at 03:00 on the last Sunday in October (01:00 UTC both ways). Transitions for 2026, 2027, 2028 computed from the rule — statute text not re-verified on the verification date, see the data file; verified 2026-10-04.
First derivation of data/calendar.json for France: 72 holiday entries across 2 region(s) for 2026, 2027, 2028 from data.gouv.fr / DINUM — "Jours fériés en France" (API calendrier.api.gouv.fr) (Licence Ouverte / Open Licence version 2.0), fetched/verified 2026-10-04.
First derivation: French income tax (impôt sur le revenu) is assessed on the income of a calendar year, declared the following spring (the 2026 declaration covers 2025 income). Source quoted in the data file; verified 2026-10-04.
First derivation: India's financial year runs from 1 April to 31 March. From 1 April 2026 the Income Tax Act, 2025 replaces the Income Tax Act, 1961 and calls the twelve months from 1 April the 'tax year' (Tax Year 2026-27), discontinuing the 'previous year' / 'assessment year' terms. Source quoted in the data file; verified 2026-10-04.
First derivation: The Polish tax year is the calendar year unless a tax statute provides otherwise. Source quoted in the data file; verified 2026-10-04.
First derivation: Clocks go forward one hour at 01:00 GMT on the last Sunday in March and back one hour at 02:00 BST on the last Sunday in October. Transitions for 2026, 2027, 2028 computed from the rule; verified 2026-10-04.
First derivation of data/calendar.json for United Kingdom: 82 holiday entries across 3 region(s) for 2026, 2027, 2028 from GOV.UK (Government Digital Service) — bank-holidays.json (Open Government Licence v3.0), fetched/verified 2026-10-04.
First derivation: The UK tax year for individuals runs from 6 April to 5 April of the following year. Government: The UK government financial year runs from 1 April to 31 March. Source quoted in the data file; verified 2026-10-04.
First derivation: Clocks go forward one hour at 02:00 local time on the second Sunday in March and back one hour at 02:00 local time on the first Sunday in November, in every zone of a State that has not exempted itself. Transitions for 2026, 2027, 2028 computed from the rule; verified 2026-10-04.
First derivation of data/calendar.json for United States: 33 holiday entries across 1 region(s) for 2026, 2027, 2028 from U.S. Office of Personnel Management — federal holidays tables (Work of the United States Government — public domain), fetched/verified 2026-10-04.
First derivation: The US individual tax year is the calendar year, 1 January to 31 December (a fiscal year ending in another month is possible with IRS approval). Government: The US federal government fiscal year runs from 1 October to 30 September and is named for the calendar year in which it ends (FY2027 = 1 Oct 2026 – 30 Sep 2027). Source quoted in the data file; verified 2026-10-04.
Scotland (Qualifications Scotland / SQA) — National Qualifications results day: 2026-08-04 → 2027-08-10 (Qualifications Scotland, My Qualifications Scotland — get results by text and email; previous from Qualifications Scotland, Your results 2026 — what you need to know (PDF))
AQA AS and A-level Business — new specification 7137 (AS) / 7138 (A-level): announced specCodes 7137 / 7138, firstTeaching 2026-09, firstAsExams 2027, firstALevelExams 2028, replaces 7131 / 7132 (AQA news, AS and A-level Business: our new accredited specification (published 9 October 2025))
uk-exam-datesEngland — reformed GCSEs and A levels following the Curriculum and Assessment Review (DfE)
Changed
none → {"nationalCurriculumPublished":"2027 (aim: by spring 2027)","nationalCurriculumFirstTeaching":"2028-09","gcseFirstTeaching":["2029","2030"],"asALevelFirstTeaching":["2031","2032"]}
England — reformed GCSEs and A levels following the Curriculum and Assessment Review (DfE): announced nationalCurriculumPublished 2027 (aim: by spring 2027), nationalCurriculumFirstTeaching 2028-09, gcseFirstTeaching 2029 / 2030, asALevelFirstTeaching 2031 / 2032 (DfE, Curriculum and Assessment Review Final Report: government response (published 5 November 2025; PDF "Government response to the Curriculum and Assessment Review", November 2025))
England — GCSE British Sign Language: Ofqual rules confirmed, no accredited specification yet: announced rulesConfirmed 2025-11-13, accreditedSpecification none, firstTeaching none, firstExams none (Ofqual press release, Ofqual announces rules for unique British Sign Language GCSE (13 November 2025))
uk-exam-datesEngland — formulae and equation sheets in GCSE mathematics, physics and combined science made permanent for the current specifications (Ofqual decision)
Changed
none → {"appliesTo":"GCSE mathematics, physics and combined science exams from 2028 onwards, for the lifetime of the current qualifications including resits","sheetsPublishedBy":"1 September of the year before each exam series"}
England — formulae and equation sheets in GCSE mathematics, physics and combined science made permanent for the current specifications (Ofqual decision): announced appliesTo GCSE mathematics, physics and combined science exams from 2028 onwards, for the lifetime of the current qualifications including resits, sheetsPublishedBy 1 September of the year before each exam series (Ofqual, Decisions: proposed changes to the assessment of mathematics, physics and combined science GCSEs (consultation published 2 March 2026, decisions added 5 May 2026))
Pearson Edexcel AS and A level History — amended specifications: announced firstTeaching 2026-09, firstAssessmentAS 2027-06, firstAssessmentALevel 2028-06 (Pearson Edexcel subject update, Edexcel AS and A level History specification amendments (published 22 June 2026))
Wales — 26 new Made-for-Wales GCSEs (WJEC), including Mathematics and Numeracy (Double Award) 3320QD and The Sciences (Double Award): announced count 26, firstTeaching 2025-09, firstAwards 2027 (Qualifications Wales, Learners in Wales to study new Made-for-Wales GCSEs from 2025 (28 June 2023))
OCR A Level Mathematics A H240/01 Pure mathematics: 2026-06-03 → 2027-05-26 (Cambridge OCR, AS and A Level, FSMQ and Level 3 Certificate Core Maths — Final Examination Timetable June 2027; previous from OCR, AS and A Level, FSMQ and Level 3 Certificate Core Maths — Final Examination Timetable June 2026)
OCR A Level Mathematics A H240/02 Pure mathematics and statistics: 2026-06-11 → 2027-06-09 (Cambridge OCR, AS and A Level, FSMQ and Level 3 Certificate Core Maths — Final Examination Timetable June 2027; previous from OCR, AS and A Level, FSMQ and Level 3 Certificate Core Maths — Final Examination Timetable June 2026)
OCR A Level Mathematics A H240/03 Pure mathematics and mechanics: 2026-06-18 → 2027-06-16 (Cambridge OCR, AS and A Level, FSMQ and Level 3 Certificate Core Maths — Final Examination Timetable June 2027; previous from OCR, AS and A Level, FSMQ and Level 3 Certificate Core Maths — Final Examination Timetable June 2026)
WJEC (Wales) GCE A level Mathematics 1300U30-1 A2 Unit 3: 2026-06-03 → 2027-05-25 (WJEC Wales and Eduqas Summer 2027 FINAL Examination Timetable — GCE AS/A level; previous from WJEC Wales and Eduqas Summer 2026 FINAL Examination Timetable (15.04.25) — GCE AS/A level)
WJEC (Wales) GCE A level Mathematics 1300U40-1 A2 Unit 4: 2026-06-11 → 2027-06-09 (WJEC Wales and Eduqas Summer 2027 FINAL Examination Timetable — GCE AS/A level; previous from WJEC Wales and Eduqas Summer 2026 FINAL Examination Timetable (15.04.25) — GCE AS/A level)
Eduqas GCSE English Language C700U10-1 Component 1: 2026-05-21 → 2027-05-24 (WJEC Wales and Eduqas Summer 2027 FINAL Examination Timetable (version 2) — GCSE; previous from WJEC Wales and Eduqas Summer 2026 FINAL Examination Timetable — GCSE)
Eduqas GCSE English Language C700U20-1 Component 2: 2026-06-05 → 2027-06-08 (WJEC Wales and Eduqas Summer 2027 FINAL Examination Timetable (version 2) — GCSE; previous from WJEC Wales and Eduqas Summer 2026 FINAL Examination Timetable — GCSE)
ETA fee: 16 → 20 from 2026-04-08 (previous: Home Office immigration and nationality fees, 8 April 2026: "electronic travel authorisation (ETA) | £16 | £20 | £4"; gov.uk/eta showed £16 in the National Archives capture of 27 February 2026)
uk-gov-processExpired BRP accepted for travel to the UK
Changed
expired BRPs/BRCs (expired on or after 31 December 2024) accepted for travel up to and including 1 June 2025 statement → no longer, since 2 June 2025 statement
Expired BRP accepted for travel to the UK: expired BRPs/BRCs (expired on or after 31 December 2024) accepted for travel up to and including 1 June 2025 → no longer, since 2 June 2025 from 2025-06-02 (previous: Home Office news story 27 February 2025 (grace period extended from 31 March 2025 to 1 June 2025))
Child passport, online application from overseas: 70 → 75.5 from 2026-04-08 (previous: Home Office news story 18 March 2026; SI 2026/311 Schedule 8 ("The third entry £70 £75.50"))
Child passport, paper application from overseas: 82.5 → 89 from 2026-04-08 (previous: Home Office news story 18 March 2026; SI 2026/311 Schedule 8 ("The fourth entry £82.50 £89"))
Urgent 1 day Premium service (adult renewal only): 222 → 239.5 from 2026-04-08 (previous: Home Office news story 18 March 2026 ("will rise from £222 to £239.50"))
Adult standard passport, online application from overseas: 108 → 116.5 from 2026-04-08 (previous: Home Office news story 18 March 2026; in force 8 April 2026 by SI 2026/311 Schedule 8 ("The seventh entry £108 £116.50"))
Adult standard 34-page passport, online from the UK (renew, replace or first): 94.5 → 102 from 2026-04-08 (previous: gov.uk/passport-fees, National Archives capture 27 February 2026)
Adult 54-page frequent traveller passport, online from the UK: 107.5 → 116 from 2026-04-08 (previous: gov.uk/passport-fees, National Archives capture 27 February 2026)
Adult standard passport, paper application from overseas: 120.5 → 130 from 2026-04-08 (previous: Home Office news story 18 March 2026; SI 2026/311 Schedule 8 ("The eighth entry £120.50 £130"))
Adult standard 34-page passport, paper form from the UK: 107 → 115.5 from 2026-04-08 (previous: gov.uk/passport-fees, National Archives capture 27 February 2026)
Standard allowance, couple either 25 or over (monthly, both): 628.1 → 666.97 from 2026-04-06 (previous: gov.uk/universal-credit, National Archives capture 27 February 2026)
Standard allowance, single 25 or over (monthly): 400.14 → 424.9 from 2026-04-06 (previous: gov.uk/universal-credit, National Archives capture 27 February 2026 (2025-26 rate); 2026-27 rates apply from the first assessment period starting on or after 6 April 2026 (SI 2026/148 art. 1(3)(n)))
Standard allowance, single under 25 (monthly): 316.98 → 338.58 from 2026-04-06 (previous: gov.uk/universal-credit, National Archives capture 27 February 2026)
Children the child amount is paid for: first and second child only, unless an exception applied → every child (the 2-child limit ended on 6 April 2026) from 2026-04-06 (previous: Before 6 April 2026, the extra amount for children only applied to your first and second child, unless an exception applied.)
Business Asset Disposal Relief rate: 14 → 18 % from 2026-04-06 — "From 6 April 2026 you’ll pay 18% if you’re a sole trader, partnership or trustee and your gains qualify for Business Asset Disposal Relief." (was: Capital Gains Tax rates — UK Government Web Archive capture 30 June 2025)
Carried interest: 32% Capital Gains Tax → not subject to Capital Gains Tax from 6 April 2026 — charged to Income Tax and National Insurance instead rule from 2026-04-06 — "You do not pay Capital Gains Tax on certain assets, including any gains you make from: … carried interest (from 6 April 2026). You’ll pay Income Tax and National Insurance contributions on carried interest you receive from 6 April 2026 instead." (was: Capital Gains Tax rates — UK Government Web Archive capture 30 June 2025)
Additional children (each): 17.25 → 17.9 GBP/week from 2026-04-06 — "Additional children | £17.90 per child" (was: Child Benefit — UK Government Web Archive capture 2 July 2025)
Eldest or only child: 26.05 → 27.05 GBP/week from 2026-04-06 — "Eldest or only child | £27.05" (was: Child Benefit — UK Government Web Archive capture 2 July 2025)
Dividend basic rate: 8.75 → 10.75 % from 2026-04-06 — "This table shows the rates from 6 April 2026 to 5 April 2027. | Basic rate | 10.75%" (was: HMRC Income Tax rates and allowances for current and previous tax years, column "2025 to 2026")
Dividend higher rate: 33.75 → 35.75 % from 2026-04-06 — "Higher rate | 35.75%" (was: HMRC Income Tax rates and allowances for current and previous tax years, column "2025 to 2026")
Full basic State Pension: 176.45 → 184.9 GBP/week from 2026-04-06 — "The full basic State Pension is £184.90 per week." (was: DWP Benefit and pension rates 2026 to 2027, column "Rates 2025/26")
Triple-lock uprating applied in April 2026: none → 4.8 % from 2026-04-06 — "The full rate of the new State Pension will increase by 4.8% in line with the increase in average earnings from £230.25 to £241.30 a week. The full basic State Pension will increase from £176.45 to £184.90 a week."
Earnings threshold to qualify: 125 → 129 GBP/week from 2026-04-06 — "earn on average at least £129 a week (maternity pay guide, eligibility); Statutory Maternity Pay | Earnings threshold | 125.00 | 129.00" (was: DWP Benefit and pension rates 2026 to 2027, column "Rates 2025/26")
Statutory Adoption Pay — after first 6 weeks: 187.18 → 194.32 GBP/week from 2026-04-06 — "SAP — weekly rate for remaining weeks | £194.32 or 90% of the employee’s average weekly earnings, whichever is lower" (was: DWP Benefit and pension rates 2026 to 2027, column "Rates 2025/26")
Statutory Maternity Pay — next 33 weeks: 187.18 → 194.32 GBP/week from 2026-04-05 — "SMP — weekly rate for remaining weeks | £194.32 or 90% of the employee’s average weekly earnings, whichever is lower. (Maternity pay guide: “£194.32 or 90% of your average weekly earnings (whichever is lower) for the next 33 weeks”.) The Statutory Maternity Pay (SMP) rate applies from 5 April 2026. All other rates apply from 6 April 2026." (was: DWP Benefit and pension rates 2026 to 2027, column "Rates 2025/26")
SSP amount rule: flat £118.75 a week; employee had to earn an average of at least £125 a week → the lower of £123.25 a week or 80% of normal weekly earnings rule from 2026-04-06 — "The weekly rate of Statutory Sick Pay (SSP) for 2026 to 2027 is £123.25 or 80% of the employee’s average weekly earnings, whichever is lower." (was: Statutory Sick Pay — UK Government Web Archive capture 3 July 2025)
SSP paid from: fourth qualifying day (first 3 days unpaid) → first day of sickness rule from 2026-04-06 — "You’ll be paid SSP for all the full days you’re off sick that you normally would have worked. (Employer guide: SSP is paid “for each day they’re off work from the first day of illness”.)" (was: Statutory Sick Pay — UK Government Web Archive capture 3 July 2025)
SSP weekly rate: 118.75 → 123.25 GBP/week from 2026-04-06 — "If you’re eligible, you can get £123.25 a week Statutory Sick Pay (SSP) or 80% of your normal weekly earnings - whichever is lower. It’s paid for up to 28 weeks." (was: DWP Benefit and pension rates 2026 to 2027, column "Rates 2025/26")
Vehicle tax exemption: built before: 1985-01-01 → 1986-01-01 from 2026-04-01 (You can apply to stop paying for vehicle tax from 1 April 2026 if your vehicle was built before 1 January 1986. You must tax your vehicle even if you do not have to pay.)
Vehicle tax exemption when the build date is unknown: first registered before: 1985-01-08 → 1986-01-08 from 2026-04-01 (If you do not know when your vehicle was built, but it was first registered before 8 January 1986, you can still apply to stop paying vehicle tax.)
Expensive car supplement, annual amount (zero-emission car over the threshold): 425 → 440 from 2026-04-01 (You have to pay an extra £440 a year if you have any of the following: … an electric car or motorhome with a list price of more than £50,000)
Expensive car supplement list price threshold for zero-emission cars (registered on or after 1 April 2025): 40000 → 50000 from 2026-04-01 (an electric car or motorhome with a list price of more than £50,000 … This also applies to electric vehicles registered between 1 April 2025 and 31 March 2026.)
Standard rate from the second year, zero-emission car: 195 → 200 from 2026-04-01 (Petrol or diesel, Electric & Alternative Fuel | Single 12 month payment | £200)
Expensive car supplement, annual amount on top of the standard rate: 425 → 440 from 2026-04-01 (You have to pay an extra £440 a year if you have any of the following: a car or motorhome with a list price of more than £40,000; an electric car or motorhome with a list price of more than £50,000)
List price threshold for zero-emission (electric) cars and motorhomes registered on or after 1 April 2025: 40000 → 50000 from 2026-04-01 (this measure increases the VED (Vehicle Excise Duty) Expensive Car Supplement (ECS) threshold for zero-emission cars, from its current level of £40,000 to £50,000. … The change will have effect from 1 April 2026.)
Standard rate plus supplement, single 12 month payment: 620 → 640 from 2026-04-01 (Petrol or diesel, Electric & Alternative Fuel | Single 12 month payment | £640)
Standard rate plus supplement, total of 12 monthly payments by Direct Debit: 651 → 672 from 2026-04-01 (Total of 12 monthly payments by Direct Debit | £672)
First-year rate, 1 to 50g/km: £110 → £115 (petrol, RDE2 diesel, alternative fuel and zero emission) and £130 → £135 (all other diesel) from 2026-04-01 (gov.uk/vehicle-tax-rate-tables row: 1 to 50g/km | £115 | £135)
First-year rate, 101 to 110g/km: £390 → £405 (petrol, RDE2 diesel, alternative fuel and zero emission) and £440 → £455 (all other diesel) from 2026-04-01 (gov.uk/vehicle-tax-rate-tables row: 101 to 110g/km | £405 | £455)
First-year rate, 111 to 130g/km: £440 → £455 (petrol, RDE2 diesel, alternative fuel and zero emission) and £540 → £560 (all other diesel) from 2026-04-01 (gov.uk/vehicle-tax-rate-tables row: 111 to 130g/km | £455 | £560)
First-year rate, 131 to 150g/km: £540 → £560 (petrol, RDE2 diesel, alternative fuel and zero emission) and £1,360 → £1,410 (all other diesel) from 2026-04-01 (gov.uk/vehicle-tax-rate-tables row: 131 to 150g/km | £560 | £1,410)
First-year rate, 151 to 170g/km: £1,360 → £1,410 (petrol, RDE2 diesel, alternative fuel and zero emission) and £2,190 → £2,270 (all other diesel) from 2026-04-01 (gov.uk/vehicle-tax-rate-tables row: 151 to 170g/km | £1,410 | £2,270)
First-year rate, 171 to 190g/km: £2,190 → £2,270 (petrol, RDE2 diesel, alternative fuel and zero emission) and £3,300 → £3,420 (all other diesel) from 2026-04-01 (gov.uk/vehicle-tax-rate-tables row: 171 to 190g/km | £2,270 | £3,420)
First-year rate, 191 to 225g/km: £3,300 → £3,420 (petrol, RDE2 diesel, alternative fuel and zero emission) and £4,680 → £4,850 (all other diesel) from 2026-04-01 (gov.uk/vehicle-tax-rate-tables row: 191 to 225g/km | £3,420 | £4,850)
First-year rate, 226 to 255g/km: £4,680 → £4,850 (petrol, RDE2 diesel, alternative fuel and zero emission) and £5,490 → £5,690 (all other diesel) from 2026-04-01 (gov.uk/vehicle-tax-rate-tables row: 226 to 255g/km | £4,850 | £5,690)
First-year rate, 51 to 75g/km: £130 → £135 (petrol, RDE2 diesel, alternative fuel and zero emission) and £270 → £280 (all other diesel) from 2026-04-01 (gov.uk/vehicle-tax-rate-tables row: 51 to 75g/km | £135 | £280)
First-year rate, 76 to 90g/km: £270 → £280 (petrol, RDE2 diesel, alternative fuel and zero emission) and £350 → £365 (all other diesel) from 2026-04-01 (gov.uk/vehicle-tax-rate-tables row: 76 to 90g/km | £280 | £365)
First-year rate, 91 to 100g/km: £350 → £365 (petrol, RDE2 diesel, alternative fuel and zero emission) and £390 → £405 (all other diesel) from 2026-04-01 (gov.uk/vehicle-tax-rate-tables row: 91 to 100g/km | £365 | £405)
First-year rate, Over 255g/km: £5,490 → £5,690 (petrol, RDE2 diesel, alternative fuel and zero emission) and £5,490 → £5,690 (all other diesel) from 2026-04-01 (gov.uk/vehicle-tax-rate-tables row: Over 255g/km | £5,690 | £5,690)
Standard rate, single 12 month payment: 195 → 200 from 2026-04-01 (Rates for second tax payment onwards … Petrol or diesel, Electric & Alternative Fuel | Single 12 month payment | £200)
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.
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'.
de-ratesSolidaritätszuschlag — Freigrenze (Einzelveranlagung) / Solidarity surcharge exemption threshold, measured on the income tax due, single assessment
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).
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).
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.
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.
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').
§ 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).
§ 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.
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).
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.
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.
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).
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).
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").
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).
de-ratesJahresarbeitsentgeltgrenze / Versicherungspflichtgrenze § 6 Abs. 6 SGB V (Jahr) / Compulsory-insurance income threshold for statutory health insurance — annual
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).
de-ratesKrankenversicherung — 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)
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.
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.
MPC meeting ending 17 December 2025 (decision published 18 December 2025): Bank Rate reduced by 0.25 percentage points from 4.00% to 3.75%, vote 5–4. Held at 3.75% at the June, July and September 2026 meetings (latest published 17 September 2026); next decision due 5 November 2026. Verified 2026-10-03 against the Bank Rate page and the Bank Rate history table.
Governing Council monetary policy meeting of 10 September 2026: the three key ECB interest rates raised by 25 basis points with effect from 16 September 2026 — deposit facility rate 2.25% → 2.50%, the rate through which the Council steers the monetary policy stance. The previous level had applied since 17 June 2026. Next monetary policy meeting 28–29 October 2026.
Governing Council monetary policy meeting of 10 September 2026: the three key ECB interest rates raised by 25 basis points with effect from 16 September 2026 — main refinancing operations rate 2.40% → 2.65%. The previous level had applied since 17 June 2026. Next monetary policy meeting 28–29 October 2026.
Governing Council monetary policy meeting of 10 September 2026: the three key ECB interest rates raised by 25 basis points with effect from 16 September 2026 — marginal lending facility rate 2.65% → 2.90%. The previous level had applied since 17 June 2026. Next monetary policy meeting 28–29 October 2026.
FOMC meeting of 15–16 September 2026 (statement 16 September 2026, vote 12–0): target range for the federal funds rate raised by 1/4 percentage point from 3.50–3.75% to 3.75–4.00% (lower bound), effective 17 September 2026 per the implementation note. The previous range had applied since 11 December 2025. Next meeting 27–28 October 2026.
FOMC meeting of 15–16 September 2026 (statement 16 September 2026, vote 12–0): target range for the federal funds rate raised by 1/4 percentage point from 3.50–3.75% to 3.75–4.00% (upper bound), effective 17 September 2026 per the implementation note. The previous range had applied since 11 December 2025. Next meeting 27–28 October 2026.
First derivation of data/software-eol.json for Android from endoflife.date (https://endoflife.date/api/android.json, MIT License) fetched 2026-10-03: 34 release cycles (2008-09-23 → 2026-06-16), 4 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for Debian from endoflife.date (https://endoflife.date/api/debian.json, MIT License) fetched 2026-10-03: 18 release cycles (1996-06-17 → 2025-08-09), 2 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for Go from endoflife.date (https://endoflife.date/api/go.json, MIT License) fetched 2026-10-03: 18 release cycles (2018-02-16 → 2026-08-19), 2 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for iOS from endoflife.date (https://endoflife.date/api/ios.json, MIT License) fetched 2026-10-03: 16 release cycles (2011-10-12 → 2026-09-14), 5 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for macOS from endoflife.date (https://endoflife.date/api/macos.json, MIT License) fetched 2026-10-03: 23 release cycles (2001-03-24 → 2026-09-14), 3 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for Node.js from endoflife.date (https://endoflife.date/api/nodejs.json, MIT License) fetched 2026-10-03: 26 release cycles (2015-01-20 → 2026-05-05), 3 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for Oracle JDK (Java SE) from endoflife.date (https://endoflife.date/api/oracle-jdk.json, MIT License) fetched 2026-10-03: 28 release cycles (1996-01-23 → 2026-09-15), 3 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for PHP from endoflife.date (https://endoflife.date/api/php.json, MIT License) fetched 2026-10-03: 18 release cycles (2004-07-13 → 2025-11-20), 4 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for PostgreSQL from endoflife.date (https://endoflife.date/api/postgresql.json, MIT License) fetched 2026-10-03: 29 release cycles (1998-03-01 → 2025-09-25), 5 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for Python from endoflife.date (https://endoflife.date/api/python.json, MIT License) fetched 2026-10-03: 17 release cycles (2008-10-01 → 2025-10-07), 4 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for React from endoflife.date (https://endoflife.date/api/react.json, MIT License) fetched 2026-10-03: 5 release cycles (2016-04-07 → 2024-12-05), 5 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for Ruby from endoflife.date (https://endoflife.date/api/ruby.json, MIT License) fetched 2026-10-03: 15 release cycles (2011-10-30 → 2025-12-25), 3 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for Ubuntu from endoflife.date (https://endoflife.date/api/ubuntu.json, MIT License) fetched 2026-10-03: 44 release cycles (2004-10-26 → 2026-04-23), 3 not yet at end of life. Fields kept as published, never edited.
First derivation of data/software-eol.json for Windows from endoflife.date (https://endoflife.date/api/windows.json, MIT License) fetched 2026-10-03: 49 release cycles (2008-04-21 → 2026-09-29), 15 not yet at end of life. Fields kept as published, never edited.
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).
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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.
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.
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).
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).
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).
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.
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.
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.
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.
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.
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.
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.
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.
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.
Stub only — eu_safety_gate_recalls returns covered:false with the official Safety Gate URL; no data is claimed or served. RappelConso republishes the Safety Gate automobile alerts that concern France, so fr_recalls_* covers most EU-wide vehicle recalls meanwhile.
First derivation of data/vehicles/jp-recalls.json from the shaken-data MLIT snapshot of 2026-08-30: 919 unique recall filings (1,377 model links, 1994-03-24 → 2026-07-30) and 19,659 owner complaints across 75 models. Filing PDF URL pattern https://renrakuda.mlit.go.jp/mt/recallpdf/<no>.pdf verified 200 on 2026-10-03. Snapshot is a month old at build; freshness says due until the monthly refresh runs.
First derivation of data/vehicles/fr-recalls.json: 1,663 automobile fiches (2018-01-19 → 2026-08-07), the full RappelConso V2 open-data export for sub-category "automobiles, motos, scooters" (DGCCRF, Licence Ouverte 2.0) as committed in the controle-technique repo on 2026-10-02; 568 fiches matched to 94 curated models by that site's reviewed alias table. Records reshaped, never edited.