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   "key": "us/retirement/401k-catch-up-50",
   "label": "Catch-up contribution, age 50 and over, § 414(v)(2)(B)(i)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:d6e7a444022bfbd4b78f79e6e7819b1ddbf9c4341b260a69c6765cfaab79fa99"
  },
  {
   "key": "us/retirement/401k-catch-up-60-63",
   "label": "Higher catch-up contribution for individuals who attain age 60, 61, 62 or 63 in 2026, § 414(v)(2)(E)(i) (SECURE 2.0)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:bcf68a0b044ed88fc534ea63f90ad27be1e32c2659327d1d41bca39586fbe213"
  },
  {
   "key": "us/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)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:3ba2b94a08c72b5ad089e69ff619d3d80ee90f49f75c36713ce082378c1b9664"
  },
  {
   "key": "us/retirement/defined-contribution-annual-additions",
   "label": "Defined contribution plan annual additions limit, § 415(c)(1)(A)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:770406035da97f2ccdf4ee9df9456e32ac8153cb309b8dd720eaca4090c48ea0"
  },
  {
   "key": "us/retirement/compensation-limit",
   "label": "Annual compensation limit, § 401(a)(17)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:55f9009e7cd90e39e975eae5c9f37b0485b032ccf9023e16086ab5a5b774b31e"
  },
  {
   "key": "us/retirement/ira-limit",
   "label": "IRA contribution limit (traditional + Roth combined), § 219(b)(5)(A)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:500177ab544e98d73ae783911e84b1bc3a55ffb73b1325f5df2dc9fde7207974"
  },
  {
   "key": "us/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)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:679ec20ce57fe28069975ba12e89f944a53f1270aa09f90fa051d34010a8f18d"
  },
  {
   "key": "us/retirement/simple-deferral",
   "label": "SIMPLE IRA / SIMPLE 401(k) salary reduction limit, § 408(p)(2)(E)(i)(III)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:95f005b31a1d36a65f51e5590a9aeced4c6da13dadf1959e3bb482c43b18c19f"
  },
  {
   "key": "us/retirement/highly-compensated-employee",
   "label": "Highly compensated employee threshold, § 414(q)(1)(B)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:36581baf08c5f8008cfa55d752283f3a7bc892bff152ae4f2204fa9491146215"
  },
  {
   "key": "us/hsa/contribution-self-only",
   "label": "HSA annual contribution limit — self-only HDHP coverage, § 223(b)(2)(A)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:c245a03a5d61db6c558ab30cc20b0183d43eb0bf8b16624c58f78e7d0726084c"
  },
  {
   "key": "us/hsa/contribution-family",
   "label": "HSA annual contribution limit — family HDHP coverage, § 223(b)(2)(B)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:5410bf0f61abce5b9f473ba16b6d726006e3b5b0f527ad7bf5374e89c60151ca"
  },
  {
   "key": "us/hsa/hdhp-min-deductible-self-only",
   "label": "HDHP minimum annual deductible — self-only",
   "unit": "USD",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:f1160f5ab8c2aac839ffb82d24a53a7ffa077fe99c899aaee3b27a27480200e2"
  },
  {
   "key": "us/hsa/hdhp-min-deductible-family",
   "label": "HDHP minimum annual deductible — family",
   "unit": "USD",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:ca0b6ddcce4684ef71e686dee1eb33e45dc25becb3509195b271e888173c705f"
  },
  {
   "key": "us/hsa/hdhp-max-out-of-pocket-self-only",
   "label": "HDHP maximum annual out-of-pocket (deductibles, co-payments, other amounts, not premiums) — self-only",
   "unit": "USD",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:aa25f39fe6427f65abc25d1d975ca36b03cdf5bafeae4afaa3fa56b8e8b2d196"
  },
  {
   "key": "us/hsa/hdhp-max-out-of-pocket-family",
   "label": "HDHP maximum annual out-of-pocket — family",
   "unit": "USD",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:6ba7cdbaf7b47db10855599941fcdf6571c59bbdb7b60f915ec2a845deefe14e"
  },
  {
   "key": "us/hsa/excepted-benefit-hra",
   "label": "Excepted benefit HRA maximum newly available amount, plan years beginning in 2026",
   "unit": "USD/plan year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:af9bdadb47a1a4311231b3b4eb90be6b55875e24836683120d8c111094fb97a6"
  },
  {
   "key": "us/estate-gift/basic-exclusion",
   "label": "Estate and gift tax basic exclusion amount, § 2010(c)(3) (set by OBBBA § 70106 for 2026; indexed from 2027)",
   "unit": "USD",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:2f61615a4d221eb6e6f38257b0920bd7c5aa7cac82735baa8fe284c007d5e26e"
  },
  {
   "key": "us/estate-gift/gst-exemption",
   "label": "Generation-skipping transfer tax exemption, § 2631(c)",
   "unit": "USD",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:26e39f2f99ee7ca5a04f36eff97600586bb8f533380349159dbc00bab4847397"
  },
  {
   "key": "us/estate-gift/annual-gift-exclusion",
   "label": "Annual exclusion for gifts, § 2503(b)",
   "unit": "USD per donee per year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:2d7ea35970ee4fb42ee6811109bd6e7332673c64eb4cdc01427382ff8da7cc89"
  },
  {
   "key": "us/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)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:3063086684b74af955545631267b4abb74e86505fbcf22aa9dfe85f94a6a6220"
  },
  {
   "key": "de/income-tax/grundfreibetrag",
   "label": "Basic personal allowance (zero-rate zone of the tariff)",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:ce7b84b1feafb0f8c342553d716372b0258bb6d78db12825789fb51034d65923"
  },
  {
   "key": "de/income-tax/tarif-zonen",
   "label": "Tariff zones, boundaries and polynomial coefficients",
   "unit": "EUR zvE → formula",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:946a42e60456b4b3379e4482a237ba802dcba2c6bcbf2e9ad9872584f0676360"
  },
  {
   "key": "de/income-tax/eingangssteuersatz",
   "label": "Entry marginal rate (first euro above the Grundfreibetrag)",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:e0175f1dce6985b8f91587efee2535fb269b62c131cdc576343784588ce48135"
  },
  {
   "key": "de/income-tax/spitzensteuersatz-schwelle",
   "label": "Top rate 42 % applies from this zvE (single assessment; double for Splitting)",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:764497ad0e9360367437fdd91cdf9f02a735bd9dcdf804be51eff715446ee07d"
  },
  {
   "key": "de/income-tax/spitzensteuersatz",
   "label": "Top marginal rate",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:ab6c792ded2671616cc02be1fff0b4e9fe80f7b58cef8cc2a005a84f03272307"
  },
  {
   "key": "de/income-tax/reichensteuer-schwelle",
   "label": "Wealth-tax surcharge rate 45 % applies from this zvE (single assessment; double for Splitting)",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:9dd20e59bad2c7edfe7763064fb365cef024600570c93c996a6ce55d7e941529"
  },
  {
   "key": "de/income-tax/reichensteuer",
   "label": "Highest marginal rate",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:8b92381382f2908afdb1a5387e1c5d09e3d5fc5f24389331f6a65f623e810ce1"
  },
  {
   "key": "de/income-tax/soli-satz",
   "label": "Solidarity surcharge rate on income tax",
   "unit": "% of Einkommensteuer",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:87d4e353f2915a65c650ee77b0c767fd3478d91ef5f5b4f6a0226321761da42e"
  },
  {
   "key": "de/income-tax/soli-freigrenze-einzel",
   "label": "Solidarity surcharge exemption threshold, measured on the income tax due, single assessment",
   "unit": "EUR Einkommensteuer/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:64c5669f5b39aa484a7146a429d81f2983a06360096bcc14f4d61af01990e61a"
  },
  {
   "key": "de/income-tax/soli-freigrenze-splitting",
   "label": "Solidarity surcharge exemption threshold, joint assessment",
   "unit": "EUR Einkommensteuer/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:0e2a7a355e7f08dc175163bcd9b5c705a67151e1ac10646b2fde7df82f901c1f"
  },
  {
   "key": "de/income-tax/soli-milderungszone",
   "label": "Phase-in cap: surcharge may not exceed 11.9 % of the excess of the income tax over the Freigrenze",
   "unit": "% of (Einkommensteuer − Freigrenze)",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:d8c0df0240d350a0cdda025aefc3b3433edc67b2a5e6da76cb3f0658169095b6"
  },
  {
   "key": "de/social-insurance/bbg-rv-av-jahr",
   "label": "Contribution ceiling, pension and unemployment insurance — annual",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:a1bb1abab9033df10238013a79c8e8687ef93cf6fac2506664aa7a66a04112b0"
  },
  {
   "key": "de/social-insurance/bbg-rv-av-monat",
   "label": "Contribution ceiling, pension and unemployment insurance — monthly",
   "unit": "EUR/month",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:5239a3086a88f5eedc566b3a6fc81ec0203b6322edd7ce48ddd4c56ada685510"
  },
  {
   "key": "de/social-insurance/bbg-knappschaft-jahr",
   "label": "Contribution ceiling, miners' pension insurance — annual",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:221bbeaa241679a657f8ae25c81936f7f1bf185dda4074679cbb0e73db3afe37"
  },
  {
   "key": "de/social-insurance/bbg-kv-pv-jahr",
   "label": "Contribution ceiling, health and long-term-care insurance — annual",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:e184666983d09de05271f66210b247ad251e0d07f8c158371dc9c4a2233eb475"
  },
  {
   "key": "de/social-insurance/bbg-kv-pv-monat",
   "label": "Contribution ceiling, health and care insurance — monthly",
   "unit": "EUR/month",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:4d7b7bf0bd8b587a3838ab0f6793c5beada3363ff7c3d65ddcdd093cf292ccbe"
  },
  {
   "key": "de/social-insurance/jaeg-jahr",
   "label": "Compulsory-insurance income threshold for statutory health insurance — annual",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:15f16ee9e88e59d93ff95b82c0057929d3a6b6f31a31f8e5f44ed67f4219b38d"
  },
  {
   "key": "de/social-insurance/bezugsgroesse-jahr",
   "label": "Reference value of the social insurance system — annual",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:9b70ab38367187fa5f76f326d6142ce063c40edb619963bef77b21e8d4896591"
  },
  {
   "key": "de/social-insurance/durchschnittsentgelt-vorlaeufig",
   "label": "Provisional average earnings used for pension points (Entgeltpunkte)",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:6caff7f56a7ef8f2c5c4fcfea60249b640c9d885e93aa173a445e05ba82ce29a"
  },
  {
   "key": "de/social-insurance/kv-allgemeiner-beitragssatz",
   "label": "Statutory health insurance general contribution rate (total; employee and employer each 7.3 %)",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:114e6fac09a2a75d3475adb266c8eb8b7b38e63d2ff38ddcd55a3ca2c0b85cb8"
  },
  {
   "key": "de/social-insurance/kv-ermaessigter-beitragssatz",
   "label": "Reduced health insurance rate (no sick-pay entitlement)",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:cdfdb2e8f5d38d5e33aaaa911569c73c7344085de1f0c0c15d03d0444ac36f40"
  },
  {
   "key": "de/social-insurance/kv-durchschnittlicher-zusatzbeitrag",
   "label": "Average supplementary health insurance contribution rate announced by the BMG for 2026 (total; split equally employee/employer; each Krankenkasse sets its own actual rate)",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:4a7d2000a2c874ec61bc18fa4b2c16420c6b024aefbeb9fafcf13eeb9e83e499"
  },
  {
   "key": "de/social-insurance/rv-beitragssatz",
   "label": "Statutory pension insurance contribution rate (total; employee and employer each 9.3 %)",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:c06196c2951e1d7152a5ad164f9acacfcccbca55083ae0a9137df478b4c627bf"
  },
  {
   "key": "de/social-insurance/av-beitragssatz",
   "label": "Unemployment insurance contribution rate (total; employee and employer each 1.3 %)",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:cedf0215a5f0da988cab4fded5f9161ce6514b5d051000d5bacfe882a060a3ae"
  },
  {
   "key": "de/social-insurance/pv-beitragssatz",
   "label": "Long-term-care insurance contribution rate (total; employee and employer each 1.8 % outside Sachsen)",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:8898b834a1c7c8cd322a5ab6cc80e78bc69f6e4c26e24e51e95e2daab923f8dd"
  },
  {
   "key": "de/social-insurance/pv-kinderlosenzuschlag",
   "label": "Childless surcharge (employee only, from the month after the 23rd birthday) — employee total becomes 2.4 %",
   "unit": "percentage points",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:cf9db0ba9b74adc0cada3fac07858faa6ef93bb2742dd07dcbe00d83e0901bab"
  },
  {
   "key": "de/social-insurance/pv-kinderabschlag",
   "label": "Per-child reduction of the employee rate for the 2nd to 5th child under 25",
   "unit": "percentage points per child",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:1aa640e0f569f5a96d8d455e46befcc28a8e968d67c8212236783a41ab27b6a9"
  },
  {
   "key": "de/social-insurance/pv-sachsen",
   "label": "Saxony split of the 3.6 % rate: employee 2.3 %, employer 1.3 %",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:df48d442692d91c7d39dd5b38f447a8102f47eacec0f105547d8af1e331ce648"
  },
  {
   "key": "de/minimum-wage/mindestlohn-2026",
   "label": "Statutory minimum wage from 1 January 2026",
   "unit": "EUR/hour gross",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:e3d384b168f30db70db93c188e9b19cb715dec33b7251d9694bca6381f412a65"
  },
  {
   "key": "de/minimum-wage/mindestlohn-2027",
   "label": "Statutory minimum wage from 1 January 2027 (already fixed)",
   "unit": "EUR/hour gross",
   "period": "2027",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:013d2974f7c4d5d8228fbdcb08966196925986488cae98166dcebcb94e2be7c8"
  },
  {
   "key": "de/minijob/geringfuegigkeitsgrenze-2026",
   "label": "Minijob monthly earnings limit 2026",
   "unit": "EUR/month",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:9bb61929de6009e0a900b946820adba4168971f8256f1d37a09f31ede65a8be9"
  },
  {
   "key": "de/minijob/geringfuegigkeitsgrenze-2027",
   "label": "Minijob monthly earnings limit 2027 (follows the 14,60 € Mindestlohn)",
   "unit": "EUR/month",
   "period": "2027",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:0a5d2419d13fbe54abb2d3773d1ea9f449ac3d540f73791bc1340d593e4eb31a"
  },
  {
   "key": "de/minijob/midijob-obergrenze",
   "label": "Upper limit of the reduced-contribution transition zone",
   "unit": "EUR/month",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:d726318a6b01492556fa4c3024e1602b8bab4f7a3827d3c22c0824ee6b850cbb"
  },
  {
   "key": "de/kindergeld/kindergeld",
   "label": "Child benefit per child per month",
   "unit": "EUR/month",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:0435a12ba635eed74dca38a6c437db510770727d8eb8563e8bad4c4de7475646"
  },
  {
   "key": "de/kinderfreibetrag/kinderfreibetrag",
   "label": "Child allowance for the child's basic subsistence — per parent",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:7a28992247f85a8ac9214c0f3a752cb9dfca20c36f8a9ec7f3673f40238bdd1e"
  },
  {
   "key": "de/kinderfreibetrag/bea-freibetrag",
   "label": "Allowance for care, upbringing and education needs — per parent",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:676b54a3664cf7954c2951e808712be58e332d54ccee3f1ac3de891232e9363e"
  },
  {
   "key": "de/kinderfreibetrag/freibetraege-kinder-gesamt",
   "label": "Total child allowances per child for jointly assessed parents: 2 × (3 414 + 1 464)",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:af1d5453e8297cf026143f137523c33754e3280e5640659bed93ddb29aef4cd0"
  },
  {
   "key": "de/sparer-pauschbetrag/sparer-pauschbetrag",
   "label": "Savers' allowance — single",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:f36e52e015730ac9f89ad52ef1590beb91e6ff0cf7aedf24d4b56c0a23e36662"
  },
  {
   "key": "de/sparer-pauschbetrag/sparer-pauschbetrag-zusammenveranlagung",
   "label": "Savers' allowance — jointly assessed spouses",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:7d46ce2ca6d558c44eb591eaefcec84ec759cfced219ae5bff070a3cdcc96cd3"
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  {
   "key": "de/arbeitnehmer-pauschbetrag/arbeitnehmer-pauschbetrag",
   "label": "Employee flat-rate allowance for work-related expenses",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:187302688f578e37b2fe22cc0a57b45ecb7797306ebab869f8de6db51f7478fa"
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  {
   "key": "de/arbeitnehmer-pauschbetrag/versorgungsbezuege-pauschbetrag",
   "label": "Flat allowance against pension-type employment income",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:a9ee879fbae4edf1ddf86dbadf6bc5d74e640609c6ec9ead4715133bfacd6b9d"
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  {
   "key": "de/entfernungspauschale/entfernungspauschale",
   "label": "Commuting allowance per kilometre of distance, from the first kilometre",
   "unit": "EUR/km/working day",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:684b73de05c87981c451d502e35467806c3cae7c6a5f66327988dbbc563de86f"
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  {
   "key": "de/entfernungspauschale/entfernungspauschale-hoechstbetrag",
   "label": "Annual cap unless the commuter uses their own (or a provided) car",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:d3293a5d45aece734abd5849a6ae7c75269058607b1ccfd6a69875cd99638c0c"
  },
  {
   "key": "de/entfernungspauschale/familienheimfahrt",
   "label": "Rate for one weekly family home trip under double-household rules",
   "unit": "EUR/km",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "hash": "sha256:3a61edea09c655a46e75ed321acf842ae3a6736f04b374ccbc08ab2ab8bd62ec"
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  {
   "key": "uk/ved-first-year/co2-0g-km",
   "label": "First-year rate, 0g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:f571ad16937cd176622e57646cf94a8e4e2a7eee469fc622ebad86e3d376b627"
  },
  {
   "key": "uk/ved-first-year/co2-1-to-50g-km",
   "label": "First-year rate, 1 to 50g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:46162800fafeb0a8cceb645f7faaf703f4b752b1c952176ecaf248ed60d37c67"
  },
  {
   "key": "uk/ved-first-year/co2-51-to-75g-km",
   "label": "First-year rate, 51 to 75g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:9f220fbcfb609177ed8eff96bc800231fcd4e9e3f3284343c28ded182a588cb5"
  },
  {
   "key": "uk/ved-first-year/co2-76-to-90g-km",
   "label": "First-year rate, 76 to 90g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:83db4de70696b940b82ba4e5804ee23884760ad5592e29986b52c834945fa895"
  },
  {
   "key": "uk/ved-first-year/co2-91-to-100g-km",
   "label": "First-year rate, 91 to 100g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:1d3a0409a550291a85a42539b09d6d19130f90cc7c1482458e69769ce34e282b"
  },
  {
   "key": "uk/ved-first-year/co2-101-to-110g-km",
   "label": "First-year rate, 101 to 110g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:0b281dc285cb8138048661d0491bef79a6cfbb997ab9d0947745f05e03c4e33e"
  },
  {
   "key": "uk/ved-first-year/co2-111-to-130g-km",
   "label": "First-year rate, 111 to 130g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:abdba3e4fc7bde1e986dff60bf8328197bd69d135b7454a3b35e42b735a83a51"
  },
  {
   "key": "uk/ved-first-year/co2-131-to-150g-km",
   "label": "First-year rate, 131 to 150g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:d1da83eee2ee719e9762a92b4f4c3bd0135c7e9ab3764b45bf0aab2e0a4f2ae9"
  },
  {
   "key": "uk/ved-first-year/co2-151-to-170g-km",
   "label": "First-year rate, 151 to 170g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:1fde0fabe306e7fdc38830de15c12c29e6133c9f338eba1d402db78c6578cb5a"
  },
  {
   "key": "uk/ved-first-year/co2-171-to-190g-km",
   "label": "First-year rate, 171 to 190g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:b4a5e52626e002a955ecd1f9d258f384959025749ebf38c576a6b553b9ebfcea"
  },
  {
   "key": "uk/ved-first-year/co2-191-to-225g-km",
   "label": "First-year rate, 191 to 225g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:d2cfac173a8edc83780806570dc85531873d15f46ec3a297cf95681c02d8556c"
  },
  {
   "key": "uk/ved-first-year/co2-226-to-255g-km",
   "label": "First-year rate, 226 to 255g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:a77ee9ab4d7b3c8ecce8f89b590acfafe530a19271b2be2981b485d39cf391db"
  },
  {
   "key": "uk/ved-first-year/co2-over-255g-km",
   "label": "First-year rate, Over 255g/km",
   "unit": "GBP for the first 12 months (first vehicle licence)",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:595f72535d2b34064de82df81e32f21035568380f3a8603b1c5711fc1a4e73bd"
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  {
   "key": "uk/ved-standard/standard-rate-12-month",
   "label": "Standard rate, single 12 month payment",
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   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:386aef9e85ed8b8d998fded0330b11885449be1501fce4324b4701f208766d00"
  },
  {
   "key": "uk/ved-standard/standard-rate-12-month-direct-debit",
   "label": "Standard rate, single 12 month payment by Direct Debit",
   "unit": "GBP/year",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:cd692e6a481b275a1dd5578a033b868cb897e01843f9a528a388521feb06aabc"
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  {
   "key": "uk/ved-standard/standard-rate-12-monthly-direct-debit-total",
   "label": "Standard rate, total of 12 monthly payments by Direct Debit",
   "unit": "GBP/year",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:26d8b8ac4381edf0b67317e3ebd19de1ef1e5cfcbab6feb4cc8b6f031303a39d"
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  {
   "key": "uk/ved-standard/standard-rate-6-month",
   "label": "Standard rate, single 6 month payment",
   "unit": "GBP per 6 months",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:e68c300198817a41042034653da1b9ba7b46c20256d8b7145b6255c347b3bcfa"
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  {
   "key": "uk/ved-standard/standard-rate-6-month-direct-debit",
   "label": "Standard rate, single 6 month payment by Direct Debit",
   "unit": "GBP per 6 months",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:1d1cccc28c25f433d8d285fdadfd648795e6f1e47c54402e3b2b730e8d5363ce"
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  {
   "key": "uk/ved-standard/direct-debit-surcharge",
   "label": "Direct Debit surcharge for monthly or 6-monthly payment",
   "unit": "% of the annual rate",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:7d8a9450a4379fe38e323515e2311ca8c21713aba7581b13b930d14dd065593b"
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  {
   "key": "uk/ved-standard/first-registration-covers",
   "label": "First tax payment covers",
   "unit": "months",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:e6a0530015e0ca906f6569f362bc3d3360478e00803fd0eb19aa3570b5462eba"
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  {
   "key": "uk/ved-expensive-car/list-price-threshold",
   "label": "List price threshold (petrol, diesel, hybrid and other non-zero-emission cars and motorhomes)",
   "unit": "GBP list price",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:9891ab9c8f65acf2d14f83850b367ad8bc40a856dd0c8a79f953ade5e5df26bb"
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  {
   "key": "uk/ved-expensive-car/list-price-threshold-zero-emission",
   "label": "List price threshold for zero-emission (electric) cars and motorhomes registered on or after 1 April 2025",
   "unit": "GBP list price",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
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  {
   "key": "uk/ved-expensive-car/annual-supplement",
   "label": "Expensive car supplement, annual amount on top of the standard rate",
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   "period": "2026-27",
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   "key": "uk/ved-expensive-car/years-applied",
   "label": "Years the supplement is paid for",
   "unit": "years, from the second time the vehicle is taxed",
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  {
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   "label": "Standard rate plus supplement, single 12 month payment",
   "unit": "GBP/year",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:1e36173cec377c3121e20aa9da528626d72d4615e1e4aeab7b39f905ec884a51"
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  {
   "key": "uk/ved-expensive-car/standard-plus-supplement-12-monthly-direct-debit-total",
   "label": "Standard rate plus supplement, total of 12 monthly payments by Direct Debit",
   "unit": "GBP/year",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:1d3fbbe188e1b7584f5dca73e09e7b406173ccfa2ceb74619fb913d6caac536f"
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  {
   "key": "uk/ved-expensive-car/standard-plus-supplement-6-month",
   "label": "Standard rate plus supplement, single 6 month payment",
   "unit": "GBP per 6 months",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:bdb751289601db9480d7bd4d8782d71146421ab6aa8e9cde439ced2fbf717fe8"
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  {
   "key": "uk/ved-expensive-car/standard-plus-supplement-6-month-direct-debit",
   "label": "Standard rate plus supplement, single 6 month payment by Direct Debit",
   "unit": "GBP per 6 months",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:c59cd2a4cc5208db1043e3557a6f1e79f444e181717d2d61aef4d0fca724aa7a"
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  {
   "key": "uk/ved-expensive-car/zero-emission-registered-before-2025-04-01-exempt",
   "label": "Zero-emission vehicles registered before 1 April 2025",
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   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:5f433322d3753858fafdaa0e1f80aaaa1ed44a00f4b26a67ce29b1f1d0bb347b"
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   "key": "uk/ved-expensive-car/list-price-definition",
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  {
   "key": "uk/ved-2001-2017/band-a",
   "label": "Band A: Up to 100g/km",
   "unit": "GBP, single 12 month payment",
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   "verifiedDate": "2026-10-04",
   "hash": "sha256:a85a498476f98e5d1b202b4dc0fc9d31bc0222d27261151bd1b40a735a3e250f"
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  {
   "key": "uk/ved-2001-2017/band-b",
   "label": "Band B: 101 to 110g/km",
   "unit": "GBP, single 12 month payment",
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   "verifiedDate": "2026-10-04",
   "hash": "sha256:033158c31817f8d874f5ad59b76995bcfa7dcfc473dc01dbef4b59e77860102d"
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  {
   "key": "uk/ved-2001-2017/band-c",
   "label": "Band C: 111 to 120g/km",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:721adf10ef4880fe7da3d9da1852c35d0449a71ee3fd367584fc1ba15dc03394"
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  {
   "key": "uk/ved-2001-2017/band-d",
   "label": "Band D: 121 to 130g/km",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:65fb34eb5e861d25b5e07d6a5095b1d4d93928157d286d7ce989e38c2cc730a5"
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  {
   "key": "uk/ved-2001-2017/band-e",
   "label": "Band E: 131 to 140g/km",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:51f705c604f6cd99c6bad062712bff15904eff7489f17cc279ddef991ff799d7"
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  {
   "key": "uk/ved-2001-2017/band-f",
   "label": "Band F: 141 to 150g/km",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:fb7e4cc9da2b05148977a7eaab19391d6e2824180a6aafbab38d8e1d785d0f10"
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  {
   "key": "uk/ved-2001-2017/band-g",
   "label": "Band G: 151 to 165g/km",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:d08c5e619eadb78adf070f309e229df0e382302a118d3204cfe906db15d41e70"
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  {
   "key": "uk/ved-2001-2017/band-h",
   "label": "Band H: 166 to 175g/km",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:2af9da3706e4430bc7013ffc99f807a1b331449574d07a652da7754a46574137"
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  {
   "key": "uk/ved-2001-2017/band-i",
   "label": "Band I: 176 to 185g/km",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:7eb9e84e01b2cc4ef4569879696ee2a37352deec89eb587181122f67e0dbc63c"
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  {
   "key": "uk/ved-2001-2017/band-j",
   "label": "Band J: 186 to 200g/km",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:b4d5e4cee1b50b5f6d59066f889cd929feb59ff471a746399bf56b3ec76c9415"
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  {
   "key": "uk/ved-2001-2017/band-k",
   "label": "Band K: 201 to 225g/km",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:44e9b505547e3f31a03378a09c64db138ad263b0cb3886c9506cf052857c61ca"
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  {
   "key": "uk/ved-2001-2017/band-l",
   "label": "Band L: 226 to 255g/km",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:65fe2bacca15d3fb4afdf267fbb299abb71994e20c787cfdca8c6a3424d2d198"
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  {
   "key": "uk/ved-2001-2017/band-m",
   "label": "Band M: Over 255g/km",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:b717d44e15b1ecf9d0dbbb552495bf1cceee1175bfc60b585ab47d487957d238"
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  {
   "key": "uk/ved-pre-2001/engine-not-over-1549cc",
   "label": "Engine not over 1549cc",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:412416232e962aa14b8547920745a0cddfa8a6704d4128b852438bfe0af40222"
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  {
   "key": "uk/ved-pre-2001/engine-over-1549cc",
   "label": "Engine over 1549cc",
   "unit": "GBP, single 12 month payment",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:a412bdc9d042ab87b6a977929aa0c4045610ff2cd93e00bf54ab448ce0858851"
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  {
   "key": "uk/ved-electric/taxable-from",
   "label": "Electric cars, vans, motorcycles and tricycles pay vehicle tax from",
   "unit": "date",
   "period": "2026-27",
   "verifiedDate": "2026-10-04",
   "hash": "sha256:94d3ee8d6ab293be12d8a33d60831e288d4c3e7329f80b72f44acd306952a158"
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   "key": "uk/ved-electric/first-year-rate",
   "label": "First-year rate, zero-emission car (0g/km) registered on or after 1 April 2017",
   "unit": "GBP for the first 12 months",
   "period": "2026-27",
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   "key": "uk/ved-electric/standard-rate",
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   "key": "uk/ved-electric/expensive-car-supplement-threshold",
   "label": "Expensive car supplement list price threshold for zero-emission cars (registered on or after 1 April 2025)",
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   "period": "2026-27",
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   "key": "uk/ved-electric/expensive-car-supplement-amount",
   "label": "Expensive car supplement, annual amount (zero-emission car over the threshold)",
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   "key": "uk/gov/eta/crown-dependencies",
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    "uk/gov/electronic-travel-authorization/crown-dependencies",
    "uk/gov/uk-eta/crown-dependencies"
   ]
  }
 ]
}