[{"zone":1,"name":"Grundfreibetrag (nullzone)","from":0,"to":12348,"formula":"0","marginalRate":"0 %"},{"zone":2,"name":"erste Progressionszone","from":12349,"to":17799,"formula":"(914,51 · y + 1 400) · y","y":"ein Zehntausendstel des den Grundfreibetrag (12 348 €) übersteigenden Teils des zvE","marginalRate":"14 % rising to ≈ 24 %"},{"zone":3,"name":"zweite Progressionszone","from":17800,"to":69878,"formula":"(173,10 · z + 2 397) · z + 1 034,87","z":"ein Zehntausendstel des 17 799 € übersteigenden Teils des zvE","marginalRate":"≈ 24 % rising to 42 %"},{"zone":4,"name":"Proportionalzone (Spitzensteuersatz)","from":69879,"to":277825,"formula":"0,42 · x − 11 135,63","marginalRate":"42 %"},{"zone":5,"name":"Proportionalzone (Reichensteuer)","from":277826,"to":null,"formula":"0,45 · x − 19 470,38","marginalRate":"45 %"}] EUR zvE → formula (2026, from 2026-01-01) verified 2026-10-03 fresh https://www.gesetze-im-internet.de/estg/__32a.html; next expected change 2027-01-01