{
 "protocol": "verified-facts/0.2",
 "key": "de/income-tax/eingangssteuersatz",
 "label": "Entry marginal rate (first euro above the Grundfreibetrag)",
 "value": 14,
 "unit": "%",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.gesetze-im-internet.de/estg/__32a.html",
 "quote": "(914,51 • y + 1 400) • y — derivative at y = 0 is 1 400 per 10 000 = 14 %",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-12-15",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "scope": "Tarifliche Einkommensteuer on zu versteuerndes Einkommen (zvE), rounded down to full euro. Ehegatten with Zusammenveranlagung: Splitting-Verfahren (§ 32a Abs. 5) — tax is twice the tax on half the joint zvE, which doubles every threshold.",
 "hash": "sha256:e0175f1dce6985b8f91587efee2535fb269b62c131cdc576343784588ce48135",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..dhrBn7eyHUCiIx8N7bKQLb7l95zwONf12du3gYVgGmUyYFQo2l95CmVLn_XId7shqRHtxBX4Nn53e8FgBsxnBQ",
  "keys": "https://databutler.dev/.well-known/jwks.json"
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 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/de/income-tax/eingangssteuersatz",
  "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/estg/__32a.html"
 }
}