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   "hash": "sha256:7a447b7acccbecaa81bb17e115cb3c82ffcd15b5417ceacb08442f1fdf403997"
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   "key": "uk/child-benefit/high-income-child-benefit-charge-taper",
   "label": "High Income Child Benefit Charge taper",
   "unit": "rule",
   "period": "2026-27",
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   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-06",
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   "key": "uk/bank-rate",
   "label": "Bank of England: Bank Rate",
   "unit": "% per annum",
   "period": null,
   "verifiedDate": "2026-10-31",
   "changeCadence": "scheduled",
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   "key": "us/fed-funds/lower",
   "label": "US Federal Reserve: Federal funds target range — lower bound",
   "unit": "% per annum",
   "period": null,
   "verifiedDate": "2026-10-31",
   "changeCadence": "scheduled",
   "nextExpectedChange": "2026-12-09",
   "sourceCheckedAt": "2026-11-02",
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  {
   "key": "us/fed-funds/upper",
   "label": "US Federal Reserve: Federal funds target range — upper bound",
   "unit": "% per annum",
   "period": null,
   "verifiedDate": "2026-10-31",
   "changeCadence": "scheduled",
   "nextExpectedChange": "2026-12-09",
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   "key": "eu/ecb/deposit-facility",
   "label": "European Central Bank: Deposit facility rate",
   "unit": "% per annum",
   "period": null,
   "verifiedDate": "2026-10-31",
   "changeCadence": "scheduled",
   "nextExpectedChange": "2026-12-17",
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   "key": "eu/ecb/main-refinancing",
   "label": "European Central Bank: Main refinancing operations rate (fixed rate tenders)",
   "unit": "% per annum",
   "period": null,
   "verifiedDate": "2026-10-31",
   "changeCadence": "scheduled",
   "nextExpectedChange": "2026-12-17",
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  {
   "key": "eu/ecb/marginal-lending",
   "label": "European Central Bank: Marginal lending facility rate",
   "unit": "% per annum",
   "period": null,
   "verifiedDate": "2026-10-31",
   "changeCadence": "scheduled",
   "nextExpectedChange": "2026-12-17",
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   "key": "us/income-tax/brackets-single",
   "label": "Rate schedule — Single (unmarried individuals other than surviving spouses and heads of household), § 1(j)(2)(C)",
   "unit": "USD taxable income → marginal rate %",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
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   "key": "us/income-tax/brackets-married-joint",
   "label": "Rate schedule — Married filing jointly and surviving spouses, § 1(j)(2)(A)",
   "unit": "USD taxable income → marginal rate %",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "us/income-tax/brackets-head-of-household",
   "label": "Rate schedule — Heads of households, § 1(j)(2)(B)",
   "unit": "USD taxable income → marginal rate %",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "us/income-tax/brackets-married-separate",
   "label": "Rate schedule — Married filing separately, § 1(j)(2)(D)",
   "unit": "USD taxable income → marginal rate %",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "us/income-tax/standard-deduction-single",
   "label": "Standard deduction — Single and Married filing separately",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "us/income-tax/standard-deduction-married-joint",
   "label": "Standard deduction — Married filing jointly and surviving spouses",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  },
  {
   "key": "us/income-tax/standard-deduction-head-of-household",
   "label": "Standard deduction — Heads of households",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:3208f12316a74eb753d740be3d7b59905b648b89d7683a60b959ba83a5bd87fe"
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  {
   "key": "us/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",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  },
  {
   "key": "us/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",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "us/income-tax/standard-deduction-dependent",
   "label": "Standard deduction for an individual claimable as a dependent, § 63(c)(5) — cannot exceed the greater of this amount or $450 plus earned income",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "us/income-tax/top-rate",
   "label": "Top marginal rate",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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   "key": "us/income-tax/senior-deduction",
   "label": "Enhanced deduction for seniors (age 65 and older), per eligible individual, tax years 2025 through 2028",
   "unit": "USD/year per eligible individual",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
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   "key": "us/income-tax/senior-deduction-phase-out-start-single",
   "label": "Enhanced deduction for seniors: MAGI where the phase-out starts, other than joint filers",
   "unit": "USD MAGI",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "us/income-tax/senior-deduction-phase-out-start-married-joint",
   "label": "Enhanced deduction for seniors: MAGI where the phase-out starts, joint filers",
   "unit": "USD MAGI",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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   "key": "us/income-tax/senior-deduction-phase-out-rate",
   "label": "Enhanced deduction for seniors: reduction per dollar of MAGI over the start, applied to each $6,000",
   "unit": "% of MAGI over the start",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:55a4e61676db2e507135e2fb7cc209b3b63b5627fdf744a7123096b579d09899"
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   "label": "OASDI contribution and benefit base (Social Security wage base)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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   "label": "Social Security tax rate — employee share",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:3afe31942df24cb7f88c643f8dcfb9971c04b76feb759b0dfca9efac442722b3"
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  {
   "key": "us/social-security/employer-rate",
   "label": "Social Security tax rate — employer share",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:9b43785fa45660636f977e4db69ec9d3050f3286d91eb47f70870bf1f8f289c6"
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  {
   "key": "us/social-security/cola",
   "label": "Cost-of-living adjustment to benefits effective December 2025 (paid January 2026)",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:3ef2416b4bb62b05ac8e0f648a05c406a34db807700d5ab1b4d262ea28ad4b2c"
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   "key": "us/social-security/quarter-of-coverage",
   "label": "Earnings required for one quarter of coverage",
   "unit": "USD",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:cfe76e037a5269275df92c58aff61ff3e685b90d3fea089ccaa27c68971b1d00"
  },
  {
   "key": "us/medicare/rate",
   "label": "Medicare tax rate — employee share (employer pays the same)",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:84d388ddf4533befbbe21c21c9db2afab7c9b97d01cdf5b1ba60d8439f0b0a56"
  },
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   "key": "us/medicare/additional-rate",
   "label": "Additional Medicare Tax rate (employee only; no employer match)",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "us/medicare/additional-threshold-married-joint",
   "label": "Additional Medicare Tax threshold — Married filing jointly",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "us/medicare/additional-threshold-married-separate",
   "label": "Additional Medicare Tax threshold — Married filing separately",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:4cffc9d7404c011ba47b9bd9d599a57075b56943f4c526b24238f788b972003b"
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  {
   "key": "us/medicare/additional-threshold-single",
   "label": "Additional Medicare Tax threshold — Single, Head of household, Qualifying widow(er)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:8571b30bda8699b91138d0ce508933cf4a292aaeab40348e5cf8baef49b8c4d4"
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  {
   "key": "us/medicare/additional-withholding-threshold",
   "label": "Employer withholding threshold for Additional Medicare Tax (per employer, regardless of filing status)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
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   "key": "us/retirement/401k-elective-deferral",
   "label": "401(k) / 403(b) / governmental 457(b) / TSP elective deferral limit, § 402(g)(1)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:e3c376a3c1ff0a994d4e4fab6b075ab23c142e9fae2dc085ddbcf4de08f542d5"
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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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:d6e7a444022bfbd4b78f79e6e7819b1ddbf9c4341b260a69c6765cfaab79fa99"
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   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:bcf68a0b044ed88fc534ea63f90ad27be1e32c2659327d1d41bca39586fbe213"
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   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:3ba2b94a08c72b5ad089e69ff619d3d80ee90f49f75c36713ce082378c1b9664"
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:770406035da97f2ccdf4ee9df9456e32ac8153cb309b8dd720eaca4090c48ea0"
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  {
   "key": "us/retirement/compensation-limit",
   "label": "Annual compensation limit, § 401(a)(17)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:500177ab544e98d73ae783911e84b1bc3a55ffb73b1325f5df2dc9fde7207974"
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:36581baf08c5f8008cfa55d752283f3a7bc892bff152ae4f2204fa9491146215"
  },
  {
   "key": "us/retirement/qcd-limit",
   "label": "Qualified charitable distribution annual limit, § 408(d)(8)(A)",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:ce7da64b713ea1c60ebee45cc5beeb0899bdd85dc2bc916931bcda30360d832f"
  },
  {
   "key": "us/retirement/uniform-lifetime-table",
   "label": "RMD Uniform Lifetime Table (Table III): applicable denominator by age, for unmarried owners, married owners whose spouses are not more than 10 years younger, and married owners whose spouses are not the sole beneficiaries",
   "unit": "divisor of the prior year-end balance, by age reached in the year",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:93006b8a90ef5ce88a9c90d7df9ca06329d4c6bb656127d36325c8d86fa0c99a"
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  {
   "key": "us/retirement/rmd-applicable-age-by-birth-year",
   "label": "RMD applicable age by date of birth (the 1959 row is reserved in the final regulations; the proposed value is shown separately)",
   "unit": "years of age by date of birth",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:b41b5c0e05a86ee3976a3f95c193e63173bc85ff5cb5d1b8390cd24e9aa56024"
  },
  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:f1160f5ab8c2aac839ffb82d24a53a7ffa077fe99c899aaee3b27a27480200e2"
  },
  {
   "key": "us/hsa/hdhp-min-deductible-family",
   "label": "HDHP minimum annual deductible — family",
   "unit": "USD",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:3063086684b74af955545631267b4abb74e86505fbcf22aa9dfe85f94a6a6220"
  },
  {
   "key": "us/social-security-benefits/bend-point-first",
   "label": "PIA formula first bend point, workers first eligible in 2026",
   "unit": "USD/month of AIME",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:71b3257a142e51891e6dfb30a74267e6c545812fe7a824cc7248738de1081d7c"
  },
  {
   "key": "us/social-security-benefits/bend-point-second",
   "label": "PIA formula second bend point, workers first eligible in 2026",
   "unit": "USD/month of AIME",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:9ff9ff9551a781197ccd48a8c13e507c8f2305acc18760d227d045a0c5e826a9"
  },
  {
   "key": "us/social-security-benefits/bend-point-first-2027",
   "label": "PIA formula first bend point, workers first eligible in 2027",
   "unit": "USD/month of AIME",
   "period": "2027",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:b62db3774c15acaef811407a3d544de1a28d594846460af681b6838b6f0a5a5e"
  },
  {
   "key": "us/social-security-benefits/bend-point-second-2027",
   "label": "PIA formula second bend point, workers first eligible in 2027",
   "unit": "USD/month of AIME",
   "period": "2027",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:c4e89e473439bf839409a40a08310c60f27cf1c6411d11e8f9f3dbfb096a766e"
  },
  {
   "key": "us/social-security-benefits/full-retirement-age-by-birth-year",
   "label": "Full (normal) retirement age by year of birth",
   "unit": "years and months of age",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:45a4cb0e64251c2cb47548b1d80dae1e6ff351828682349f9d122799711bb3f1"
  },
  {
   "key": "us/social-security-benefits/early-reduction-worker-first-36-months",
   "label": "Early-retirement reduction of the worker benefit, each of the first 36 months before full retirement age",
   "unit": "% of PIA per month (a fraction of 1%)",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:03dc06865607baf70304cc80310127cfe3989b80a7851c79e56835d43b1ba35c"
  },
  {
   "key": "us/social-security-benefits/early-reduction-worker-additional-months",
   "label": "Early-retirement reduction of the worker benefit, each month beyond the first 36",
   "unit": "% of PIA per month (a fraction of 1%)",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:ceed1cc01a5ef5d4c05c548851019b402567ff1cb26d91bd1bf57ec629ef1eba"
  },
  {
   "key": "us/social-security-benefits/early-reduction-spouse-first-36-months",
   "label": "Early-retirement reduction of the spouse benefit, each of the first 36 months before full retirement age",
   "unit": "% of spouse benefit per month (a fraction of 1%)",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:9de8e3fc77b11fda925a0af1183e36757a8e0047d44cbdd02d614ada34780eae"
  },
  {
   "key": "us/social-security-benefits/early-reduction-spouse-additional-months",
   "label": "Early-retirement reduction of the spouse benefit, each month beyond the first 36",
   "unit": "% of spouse benefit per month (a fraction of 1%)",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:204b8f9cdf27b7b5df89df7021ec4ec8eee9960b07640f0ba34ecc51a4edceb5"
  },
  {
   "key": "us/social-security-benefits/delayed-credit-monthly",
   "label": "Delayed retirement credit per month after full retirement age, born 1943 or later, up to age 70",
   "unit": "% per month (a fraction of 1%)",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:0c613dfb765b207200773f7b31f5ca74cc90ef712d0266eecd630149bd6cc841"
  },
  {
   "key": "us/social-security-benefits/delayed-credit-annual",
   "label": "Delayed retirement credit per 12 months after full retirement age, born 1943 or later, up to age 70",
   "unit": "%/year",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:29cd60a532ae5ef473e5be806347d9cbaa922ad34b31dde5475002400462350c"
  },
  {
   "key": "us/social-security-benefits/earnings-test-lower",
   "label": "Retirement earnings test exempt amount in 2026, years before the year of reaching full retirement age",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:ecaf831f87b73147d3ed1ffd69ff6dcdfcb2bc15eb445bfc216bcab54263cc17"
  },
  {
   "key": "us/social-security-benefits/earnings-test-higher",
   "label": "Retirement earnings test exempt amount in 2026, the year of reaching full retirement age",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:354536b0ddedb6c06f254bb82215f572cbcc24764f1571b1ab04b28ecd40ea0c"
  },
  {
   "key": "us/social-security-benefits/earnings-test-lower-2027",
   "label": "Retirement earnings test exempt amount in 2027, years before the year of reaching full retirement age",
   "unit": "USD/year",
   "period": "2027",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:e974819d608ec7e6b736f42558ea072397dddf9a488109804ef66543ba4377c0"
  },
  {
   "key": "us/social-security-benefits/earnings-test-higher-2027",
   "label": "Retirement earnings test exempt amount in 2027, the year of reaching full retirement age",
   "unit": "USD/year",
   "period": "2027",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:fba7c5eb69c9e11c735ceb3f80a98c0c6fe2b2c60b640835798949a7756998d5"
  },
  {
   "key": "us/social-security-benefits/max-benefit-at-fra-2027",
   "label": "Initial monthly benefit, retirement at age 67 in January 2027 with maximum-taxable earnings since age 22",
   "unit": "USD/month",
   "period": "2027",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:e6fcdf418c966d5e337f0038c2dbacb39522c1744ae865933271b8963002b7d0"
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  {
   "key": "us/social-security-benefits/cola-2027",
   "label": "Cost-of-living adjustment beginning with December 2026 benefits (payable January 2027)",
   "unit": "%",
   "period": "2027",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:a20acc205a4fa62f9f3b632e335aef4c3e57ba994f971dea948e401dbe617643"
  },
  {
   "key": "us/social-security-benefits/taxation-base-amount-single",
   "label": "Base amount for taxing benefits: single, head of household, qualifying surviving spouse, or married filing separately and apart all year",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:7db8fe67f207d4deff9b7114fef57483c7d38b85cb046f3005b35f56f84faddb"
  },
  {
   "key": "us/social-security-benefits/taxation-base-amount-married-joint",
   "label": "Base amount for taxing benefits: married filing jointly",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:5e0494aa7bff0c2c824296fa58b685af118d001172c5c48c856c28a6b3cc9045"
  },
  {
   "key": "us/social-security-benefits/taxation-base-amount-married-separate-together",
   "label": "Base amount for taxing benefits: married filing separately and lived with spouse at any time in the year",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:7782b2525d099d8a89ab21e65417fd508bf6e0827605be511382b5de11b2bea1"
  },
  {
   "key": "us/social-security-benefits/taxation-85-percent-threshold-single",
   "label": "Income above which up to 85% of benefits can be taxable: other than married filing jointly",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:112a42b8374be53d80bce656f771504fd92784898cdfda24a950018fd49ac86d"
  },
  {
   "key": "us/social-security-benefits/taxation-85-percent-threshold-married-joint",
   "label": "Income above which up to 85% of benefits can be taxable: married filing jointly",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:e24278b92cbac33380632979079e3533cb1de86f6c20dd2d3f63545c6e535afe"
  },
  {
   "key": "us/medicare-costs/part-b-standard-premium",
   "label": "Medicare Part B standard monthly premium, 2026",
   "unit": "USD/month",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:4730869e77c7eb7efbc22b85f865d4194a5d1231210d9a50068c66b2fc220f56"
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  {
   "key": "us/medicare-costs/part-b-deductible",
   "label": "Medicare Part B annual deductible, 2026",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:91db44088f7f0978fdba7ba83f7809955aff8ea778d28b427e5563ac314a4748"
  },
  {
   "key": "us/medicare-costs/part-a-deductible",
   "label": "Medicare Part A inpatient hospital deductible per benefit period, 2026",
   "unit": "USD/benefit period",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:b5510b9b8fa616d880f9a34e97c987e3f895f8613801b2856051165de3c7f76d"
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  {
   "key": "us/medicare-costs/part-d-out-of-pocket-limit",
   "label": "Medicare Part D yearly out-of-pocket limit, 2026",
   "unit": "USD/year",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:0860a04be14b020875dbc0111910dbf6c46e9358614abfa88b5a764d186aacbe"
  },
  {
   "key": "us/medicare-costs/irmaa-individual-return",
   "label": "IRMAA 2026: beneficiaries who file individual tax returns, full Part B coverage and Part D",
   "unit": "USD/month by MAGI row (partBAdjustment, partBTotalPremium; partDAdjustment is added to the plan premium)",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:6061d864d8e70590149d7cb057a4fc29ffb43ed1f99a09febb94876b6c5827e7"
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  {
   "key": "us/medicare-costs/irmaa-joint-return",
   "label": "IRMAA 2026: beneficiaries who file joint tax returns, full Part B coverage and Part D",
   "unit": "USD/month by MAGI row (partBAdjustment, partBTotalPremium; partDAdjustment is added to the plan premium)",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:bd74fbb76827887b734a924e2b62372c0884656773c752fc13a8dc1f9a668caa"
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  {
   "key": "us/medicare-costs/irmaa-married-separate",
   "label": "IRMAA 2026: married, lived with spouse at any time in the year, filing separately, full Part B coverage and Part D",
   "unit": "USD/month by MAGI row (partBAdjustment, partBTotalPremium; partDAdjustment is added to the plan premium)",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:de1ac709b3be0e177d86b07e1d342d2643ed631442ad8ec567a6abf840de20f8"
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  {
   "key": "us/capital-gains/zero-rate-max-married-joint",
   "label": "Maximum zero rate amount: married filing jointly and surviving spouse",
   "unit": "USD taxable income",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:06326677c5c8a014d4ba9e7bf00c23f5cd7be16c9d0c317becadf94d7eba1090"
  },
  {
   "key": "us/capital-gains/zero-rate-max-married-separate",
   "label": "Maximum zero rate amount: married filing separately",
   "unit": "USD taxable income",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:ec969ebe7fcd393efae86667ecd9a1d4762ddd025d9493041cbd492386ded9c4"
  },
  {
   "key": "us/capital-gains/zero-rate-max-head-of-household",
   "label": "Maximum zero rate amount: head of household",
   "unit": "USD taxable income",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:9a69791ed7b5af467a06c7f326f2b6e57a345bc47b482589a3a9532e9f8a94a2"
  },
  {
   "key": "us/capital-gains/zero-rate-max-single",
   "label": "Maximum zero rate amount: all other individuals",
   "unit": "USD taxable income",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:8bae67d12356dc36c84cc85fbdb6043cb10be9797c8ea71bb13d7ace9384cf70"
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  {
   "key": "us/capital-gains/fifteen-rate-max-married-joint",
   "label": "Maximum 15% rate amount: married filing jointly and surviving spouse",
   "unit": "USD taxable income",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:b730f49b529383823215ea294b7446ee05806de51c761c5a1e8f52f8f59bc2a1"
  },
  {
   "key": "us/capital-gains/fifteen-rate-max-married-separate",
   "label": "Maximum 15% rate amount: married filing separately",
   "unit": "USD taxable income",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:bf928229fa4c413ef0d748394ed18653cb67860771d95c8ed6633614a80bd308"
  },
  {
   "key": "us/capital-gains/fifteen-rate-max-head-of-household",
   "label": "Maximum 15% rate amount: head of household",
   "unit": "USD taxable income",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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   "key": "us/capital-gains/fifteen-rate-max-single",
   "label": "Maximum 15% rate amount: all other individuals",
   "unit": "USD taxable income",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  },
  {
   "key": "us/capital-gains/niit-rate",
   "label": "Net Investment Income Tax rate",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
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  },
  {
   "key": "us/capital-gains/niit-threshold-married-joint",
   "label": "Net Investment Income Tax MAGI threshold: married filing jointly",
   "unit": "USD MAGI",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  },
  {
   "key": "us/capital-gains/niit-threshold-married-separate",
   "label": "Net Investment Income Tax MAGI threshold: married filing separately",
   "unit": "USD MAGI",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
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  },
  {
   "key": "us/capital-gains/niit-threshold-single",
   "label": "Net Investment Income Tax MAGI threshold: single or head of household",
   "unit": "USD MAGI",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "us/capital-gains/niit-threshold-surviving-spouse",
   "label": "Net Investment Income Tax MAGI threshold: qualifying widow(er) with a child",
   "unit": "USD MAGI",
   "period": "2026",
   "verifiedDate": "2026-10-31",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "de/income-tax/grundfreibetrag",
   "label": "Basic personal allowance (zero-rate zone of the tariff)",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "de/income-tax/tarif-zonen",
   "label": "Tariff zones, boundaries and polynomial coefficients",
   "unit": "EUR zvE → formula",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "de/income-tax/eingangssteuersatz",
   "label": "Entry marginal rate (first euro above the Grundfreibetrag)",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "de/income-tax/spitzensteuersatz",
   "label": "Top marginal rate",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
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  {
   "key": "de/income-tax/reichensteuer",
   "label": "Highest marginal rate",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
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  {
   "key": "de/income-tax/soli-satz",
   "label": "Solidarity surcharge rate on income tax",
   "unit": "% of Einkommensteuer",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "key": "de/income-tax/soli-freigrenze-splitting",
   "label": "Solidarity surcharge exemption threshold, joint assessment",
   "unit": "EUR Einkommensteuer/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:a1bb1abab9033df10238013a79c8e8687ef93cf6fac2506664aa7a66a04112b0"
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:5239a3086a88f5eedc566b3a6fc81ec0203b6322edd7ce48ddd4c56ada685510"
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  {
   "key": "de/social-insurance/bbg-knappschaft-jahr",
   "label": "Contribution ceiling, miners' pension insurance — annual",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:221bbeaa241679a657f8ae25c81936f7f1bf185dda4074679cbb0e73db3afe37"
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:e184666983d09de05271f66210b247ad251e0d07f8c158371dc9c4a2233eb475"
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:4d7b7bf0bd8b587a3838ab0f6793c5beada3363ff7c3d65ddcdd093cf292ccbe"
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:15f16ee9e88e59d93ff95b82c0057929d3a6b6f31a31f8e5f44ed67f4219b38d"
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  {
   "key": "de/social-insurance/bezugsgroesse-jahr",
   "label": "Reference value of the social insurance system — annual",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:9b70ab38367187fa5f76f326d6142ce063c40edb619963bef77b21e8d4896591"
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  {
   "key": "de/social-insurance/durchschnittsentgelt-vorlaeufig",
   "label": "Provisional average earnings used for pension points (Entgeltpunkte)",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:114e6fac09a2a75d3475adb266c8eb8b7b38e63d2ff38ddcd55a3ca2c0b85cb8"
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  {
   "key": "de/social-insurance/kv-ermaessigter-beitragssatz",
   "label": "Reduced health insurance rate (no sick-pay entitlement)",
   "unit": "%",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:cdfdb2e8f5d38d5e33aaaa911569c73c7344085de1f0c0c15d03d0444ac36f40"
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:c06196c2951e1d7152a5ad164f9acacfcccbca55083ae0a9137df478b4c627bf"
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:1aa640e0f569f5a96d8d455e46befcc28a8e968d67c8212236783a41ab27b6a9"
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:df48d442692d91c7d39dd5b38f447a8102f47eacec0f105547d8af1e331ce648"
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  {
   "key": "de/minimum-wage/mindestlohn-2026",
   "label": "Statutory minimum wage from 1 January 2026",
   "unit": "EUR/hour gross",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:e3d384b168f30db70db93c188e9b19cb715dec33b7251d9694bca6381f412a65"
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "hash": "sha256:013d2974f7c4d5d8228fbdcb08966196925986488cae98166dcebcb94e2be7c8"
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  {
   "key": "de/minijob/geringfuegigkeitsgrenze-2026",
   "label": "Minijob monthly earnings limit 2026",
   "unit": "EUR/month",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
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  {
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:0a5d2419d13fbe54abb2d3773d1ea9f449ac3d540f73791bc1340d593e4eb31a"
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  {
   "key": "de/minijob/midijob-obergrenze",
   "label": "Upper limit of the reduced-contribution transition zone",
   "unit": "EUR/month",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:d726318a6b01492556fa4c3024e1602b8bab4f7a3827d3c22c0824ee6b850cbb"
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  {
   "key": "de/kindergeld/kindergeld",
   "label": "Child benefit per child per month",
   "unit": "EUR/month",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:0435a12ba635eed74dca38a6c437db510770727d8eb8563e8bad4c4de7475646"
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  {
   "key": "de/kinderfreibetrag/kinderfreibetrag",
   "label": "Child allowance for the child's basic subsistence — per parent",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:af1d5453e8297cf026143f137523c33754e3280e5640659bed93ddb29aef4cd0"
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  {
   "key": "de/sparer-pauschbetrag/sparer-pauschbetrag",
   "label": "Savers' allowance — single",
   "unit": "EUR/year",
   "period": "2026",
   "verifiedDate": "2026-10-03",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "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",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-01-01",
   "sourceCheckedAt": "2026-11-02",
   "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",
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   "key": "uk/ved-first-year/co2-191-to-225g-km",
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   "sourceCheckedAt": "2026-11-02",
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   "key": "uk/ved-2001-2017/band-g",
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   "sourceCheckedAt": "2026-11-02",
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   "unit": "GBP, single 12 month payment",
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   "sourceCheckedAt": "2026-11-02",
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   "key": "uk/ved-2001-2017/band-k",
   "label": "Band K: 201 to 225g/km",
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   "nextExpectedChange": "2027-04-01",
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   "verifiedDate": "2026-10-04",
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   "nextExpectedChange": "2027-04-01",
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   "key": "uk/ved-pre-2001/engine-over-1549cc",
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   "changeCadence": "annual",
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   "sourceCheckedAt": "2026-11-02",
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   "key": "uk/mot/max-fee-motorcycle",
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   "key": "uk/mot/max-fee-motorcycle-sidecar",
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   "label": "Maximum fee, 3-wheeled vehicle up to 450kg unladen (class 3)",
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   "label": "Maximum fee, private passenger vehicles and ambulances, 9 to 12 passenger seats (class 4; first MOT at 1 year)",
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   "label": "Maximum fee, class 4 vehicles (9 to 12 passenger seats) with a seat belt installation check (class 4a)",
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   "label": "Maximum fee, private passenger vehicles and ambulances, 13 to 16 passenger seats (class 5; first MOT at 1 year)",
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    "uk/gov/electronic-travel-authorization/decision-time",
    "uk/gov/uk-eta/decision-time"
   ]
  },
  {
   "key": "uk/gov/eta/who-needs",
   "label": "Who needs one",
   "unit": "statement",
   "period": null,
   "verifiedDate": "2026-10-04",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:5020894be86cc57173f5866206003c712419b79e79b009f696b011f722bfb629",
   "aliases": [
    "uk/gov/electronic-travel-authorisation/who-needs",
    "uk/gov/electronic-travel-authorization/who-needs",
    "uk/gov/uk-eta/who-needs"
   ]
  },
  {
   "key": "uk/gov/eta/refund",
   "label": "Refunds",
   "unit": "statement",
   "period": null,
   "verifiedDate": "2026-10-04",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:17b9fe0ca2430e3095d2499154b393801ba2e867009f33e24a3d8ac48018c10e",
   "aliases": [
    "uk/gov/electronic-travel-authorisation/refund",
    "uk/gov/electronic-travel-authorization/refund",
    "uk/gov/uk-eta/refund"
   ]
  },
  {
   "key": "uk/gov/eta/rollout-non-european",
   "label": "Required for eligible non-European visitors from",
   "unit": "date",
   "period": null,
   "verifiedDate": "2026-10-04",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "hash": "sha256:1c27ab912417573b8c51d8aad97dc734c4b8b2f0cb5acaa3213bd52384ea5077",
   "aliases": [
    "uk/gov/electronic-travel-authorisation/rollout-non-european",
    "uk/gov/electronic-travel-authorization/rollout-non-european",
    "uk/gov/uk-eta/rollout-non-european"
   ]
  },
  {
   "key": "uk/gov/eta/rollout-european",
   "label": "Required for eligible European visitors from",
   "unit": "date",
   "period": null,
   "verifiedDate": "2026-10-04",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "hash": "sha256:791f89c601eaa7248d146f1a224b50bd22de53c84074c8f40027f4628c9c6720",
   "aliases": [
    "uk/gov/electronic-travel-authorisation/rollout-european",
    "uk/gov/electronic-travel-authorization/rollout-european",
    "uk/gov/uk-eta/rollout-european"
   ]
  },
  {
   "key": "uk/gov/eta/enforced-from",
   "label": "Enforced (carriers refuse boarding without an ETA or eVisa) from",
   "unit": "date",
   "period": null,
   "verifiedDate": "2026-10-04",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "hash": "sha256:1f07f8754004d0480513884779f14a1fe769aea7926dd654de58c10dac2ef266",
   "aliases": [
    "uk/gov/electronic-travel-authorisation/enforced-from",
    "uk/gov/electronic-travel-authorization/enforced-from",
    "uk/gov/uk-eta/enforced-from"
   ]
  },
  {
   "key": "uk/gov/eta/crown-dependencies",
   "label": "Also covers Jersey, Guernsey and the Isle of Man",
   "unit": "statement",
   "period": null,
   "verifiedDate": "2026-10-04",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:3fa949f37c9d50900ece7c527840cddf558922154a13ebdd36e06a115e92b67b",
   "aliases": [
    "uk/gov/electronic-travel-authorisation/crown-dependencies",
    "uk/gov/electronic-travel-authorization/crown-dependencies",
    "uk/gov/uk-eta/crown-dependencies"
   ]
  },
  {
   "key": "jp/weight-tax/passenger-eco-per-0.5t-2y",
   "label": "Passenger car, 2-year inspection, eco car (本則税率), per 0.5 t of vehicle weight",
   "unit": "JPY per 0.5 t / 2 years",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:45915a98ce0c1f0a9114eed760fad469e1ad9b0334ddbfdd9b1f25d9f6dd06a7"
  },
  {
   "key": "jp/weight-tax/passenger-standard-per-0.5t-2y",
   "label": "Passenger car, 2-year inspection, non-eco car under 13 years (当分の間税率), per 0.5 t",
   "unit": "JPY per 0.5 t / 2 years",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:d2b1b775f37104d36bf17d5f38effe98c0d2500e114f6ba801e9abaf30bb1f4c"
  },
  {
   "key": "jp/weight-tax/passenger-13y-per-0.5t-2y",
   "label": "Passenger car, 2-year inspection, 13 years or more since first registration, per 0.5 t",
   "unit": "JPY per 0.5 t / 2 years",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:1fb92db1aed2440fb37d9cb471763111f6f769a0f2cc0d1da8baf3b0069d352e"
  },
  {
   "key": "jp/weight-tax/passenger-18y-per-0.5t-2y",
   "label": "Passenger car, 2-year inspection, 18 years or more since first registration, per 0.5 t",
   "unit": "JPY per 0.5 t / 2 years",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:663a1bb08d955cfb043597b43ccea3dc7cb539612ca7a0a46b68e4a6ed555322"
  },
  {
   "key": "jp/weight-tax/passenger-eco-per-0.5t-1y",
   "label": "Passenger car, 1-year inspection, eco car (本則税率), per 0.5 t",
   "unit": "JPY per 0.5 t / year",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:8980c0ea60657d34bb90e7cae2aa558d50c6fc30128c421167dbabf0e4b415f1"
  },
  {
   "key": "jp/weight-tax/passenger-standard-per-0.5t-1y",
   "label": "Passenger car, 1-year inspection, non-eco car under 13 years, per 0.5 t",
   "unit": "JPY per 0.5 t / year",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:5633313d55d51dc8380085b66f9b5f8652ac07f58df1b5c033879bf9cc9064af"
  },
  {
   "key": "jp/weight-tax/passenger-13y-per-0.5t-1y",
   "label": "Passenger car, 1-year inspection, 13 years or more, per 0.5 t",
   "unit": "JPY per 0.5 t / year",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:f974734abd113f20ca1bdf82589b3e89d3e9cc16c27cb1079bc94ce81c02de3d"
  },
  {
   "key": "jp/weight-tax/passenger-18y-per-0.5t-1y",
   "label": "Passenger car, 1-year inspection, 18 years or more, per 0.5 t",
   "unit": "JPY per 0.5 t / year",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:4c10fc014d4d162051079f06fe06016870d0345636fc4150bbb741f2386f7153"
  },
  {
   "key": "jp/weight-tax/passenger-table-2y",
   "label": "Passenger car, 2-year inspection: full table by vehicle weight (eco / standard / 13 years / 18 years)",
   "unit": "JPY / 2 years",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:36ad02be4599a991ede4695792e8a2127df32d4edf289fda6fd486f7c9174ab3"
  },
  {
   "key": "jp/weight-tax/kei-eco-2y",
   "label": "Kei car (inspected 軽自動車, not two-wheelers), 2-year inspection, eco car (本則税率), flat amount",
   "unit": "JPY / 2 years",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:281f906db0e01369482800f87a285ebb03501b473c5c60d88520175783832fa9"
  },
  {
   "key": "jp/weight-tax/kei-standard-2y",
   "label": "Kei car, 2-year inspection, non-eco under 13 years, flat amount",
   "unit": "JPY / 2 years",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:833eb35a3e3bcde1566e9728db9e2d0421966c69026a7897a5e464ce5deaf930"
  },
  {
   "key": "jp/weight-tax/kei-13y-2y",
   "label": "Kei car, 2-year inspection, 13 years or more since first inspection, flat amount",
   "unit": "JPY / 2 years",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:39ed7ea1f9ceab42a61177068f19ca16e41a248ea4428e43bcb76db66ba181e3"
  },
  {
   "key": "jp/weight-tax/kei-18y-2y",
   "label": "Kei car, 2-year inspection, 18 years or more since first inspection, flat amount",
   "unit": "JPY / 2 years",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:cdc9df44321afe49f4e1f9fadb65460892da8a5f7d4cce66d2584776d3945852"
  },
  {
   "key": "jp/weight-tax/eco-rate-rule-at-inspection",
   "label": "At a continuing inspection (petrol, LPG, clean-diesel incl. hybrids meeting 令和2年度燃費基準 and the emissions condition), the eco (本則) rate applies at 令和12年度燃費基準 80% or more; below 80% the 当分の間税率 (standard / 13-year / 18-year) applies",
   "unit": "rule",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:c87c153df739b87b62fe5d2a104c857250f0e27d6757b8741730c8d1e3788a07"
  },
  {
   "key": "jp/weight-tax/age-rule-registered",
   "label": "Registered cars count as '13 years' for inspections from 12 years 10 months after the first-registration month (18 years likewise from 17 years 10 months); the day of the month is irrelevant",
   "unit": "rule",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:a301c80ae113831751abdf39d01bd8f53562222d2509ac28e8061cf6df158a91"
  },
  {
   "key": "jp/weight-tax/age-rule-kei",
   "label": "Kei cars count as '13 years' for inspections from 1 November of the year 13 years after the first-inspection year (18 years likewise); month and day are irrelevant",
   "unit": "rule",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:2216612d242d2d8eac844cc32955b65ce538f611c01ab48681707e724e86109e"
  },
  {
   "key": "jp/weight-tax-eco/period",
   "label": "Period of the current エコカー減税 (weight tax)",
   "unit": "date range",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-05-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:2a748a0957b83d8e16099c0491108f2ee843df29d8cd05daa01a6f717da670f1"
  },
  {
   "key": "jp/weight-tax-eco/new-registration-bands-2026-05",
   "label": "Passenger-car reduction at new registration by 令和12年度燃費基準 achievement, 2026-05-01 to 2027-04-30",
   "unit": "band",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-05-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:8c9dc992c786593dbc7fcabf27dd17aeb8102dc41436050c79c522a622fea7bd"
  },
  {
   "key": "jp/weight-tax-eco/new-registration-bands-2027-05",
   "label": "Passenger-car reduction at new registration by 令和12年度燃費基準 achievement, 2027-05-01 to 2028-04-30 (one step stricter)",
   "unit": "band",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-05-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:4bfadbc8e1df2dcc7bfb8f2291df68a78c4e2533de684efb064443f915b06bff"
  },
  {
   "key": "jp/weight-tax-eco/first-inspection-exemption",
   "label": "Weight tax at the first continuing inspection for EV/FCV/PHEV/NGV and 125%-achieving cars newly registered in the period: exempt, if the new 車検証 is issued within 15 days after the old one expires",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-05-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:caacdb6df85bad49341299eb6ab77c547f90d86db0f9c32cbf4d098a48b831f1"
  },
  {
   "key": "jp/cali/passenger-12m",
   "label": "Private passenger car, 12-month policy starting on or after 2026-11-01",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-11-01",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:57cf4a1f16b95febe4eb9787d794f2baecf95a922bbec43e1294cebbd33b079b",
   "aliases": [
    "jp/cali/passenger-12m-from-2026-11"
   ]
  },
  {
   "key": "jp/cali/passenger-24m",
   "label": "Private passenger car, 24-month policy starting on or after 2026-11-01",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-11-01",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:22c674965114b04940be7e9d8f3dc8c4e1aec79fc8415a31275f661f2e3139d7",
   "aliases": [
    "jp/cali/passenger-24m-from-2026-11"
   ]
  },
  {
   "key": "jp/cali/passenger-25m",
   "label": "Private passenger car, 25-month policy starting on or after 2026-11-01",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-11-01",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:4430b0a703acc6a13595ce23729b1d953b512f0ddfad789a89b60445746c1ae2",
   "aliases": [
    "jp/cali/passenger-25m-from-2026-11"
   ]
  },
  {
   "key": "jp/cali/passenger-36m",
   "label": "Private passenger car, 36-month policy starting on or after 2026-11-01",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-11-01",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:599d4ed8c6ba68d5b0e872ef66551234ce2be42c39c5e18d77d24478afcb987a",
   "aliases": [
    "jp/cali/passenger-36m-from-2026-11"
   ]
  },
  {
   "key": "jp/cali/passenger-37m",
   "label": "Private passenger car, 37-month policy starting on or after 2026-11-01",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-11-01",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:b7a4061ff6dfff826ecb9f064ae5f2e9e818b0570706402fdc8f85ed5d28af42",
   "aliases": [
    "jp/cali/passenger-37m-from-2026-11"
   ]
  },
  {
   "key": "jp/cali/kei-12m",
   "label": "Kei car (inspected), 12-month policy starting on or after 2026-11-01",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-11-01",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:fa29954de1df919a9c3bf81663727f8ee9e36f377bf3a1e53d1a8e378c403dff",
   "aliases": [
    "jp/cali/kei-12m-from-2026-11"
   ]
  },
  {
   "key": "jp/cali/kei-24m",
   "label": "Kei car (inspected), 24-month policy starting on or after 2026-11-01",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-11-01",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:edd2bd742d1f9a4fac07845a143400bf4884205226e348bc006c78fe02cac81c",
   "aliases": [
    "jp/cali/kei-24m-from-2026-11"
   ]
  },
  {
   "key": "jp/cali/kei-25m",
   "label": "Kei car (inspected), 25-month policy starting on or after 2026-11-01",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-11-01",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:35baf65aed3ecee99c1770c2362c9c645a85221651169112b358e2e1fb425ccb",
   "aliases": [
    "jp/cali/kei-25m-from-2026-11"
   ]
  },
  {
   "key": "jp/cali/kei-36m",
   "label": "Kei car (inspected), 36-month policy starting on or after 2026-11-01",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-11-01",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:9bc41f73edac583e9a82246ac91d050d9ce4ccf71334e9170dc3bcfa25738234",
   "aliases": [
    "jp/cali/kei-36m-from-2026-11"
   ]
  },
  {
   "key": "jp/cali/kei-37m",
   "label": "Kei car (inspected), 37-month policy starting on or after 2026-11-01",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-11-01",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:f3ad1dbd184ee0556207bceafa26cc3c8aae5ea1e499dee5aed88e1658f506c8",
   "aliases": [
    "jp/cali/kei-37m-from-2026-11"
   ]
  },
  {
   "key": "jp/cali/current-table-applies-from",
   "label": "The revised table (2026-04-30 filing) applies to policies whose term starts on or after 2026-11-01",
   "unit": "date",
   "period": null,
   "verifiedDate": "2026-11-01",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:4ee018817a1b402ca47cf5ae1a2abffb50409768819c6d532fce0ebbad7b9109"
  },
  {
   "key": "jp/cali/revision-date",
   "label": "Date the revised 基準料率 takes effect (policies whose term starts on or after this day)",
   "unit": "date",
   "period": null,
   "verifiedDate": "2026-11-01",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:ceee9928528ef96d2293aade3d2763d797c6f19187dd6e95f1f394114e5b79d1"
  },
  {
   "key": "jp/inspection-fee/standard-bring-in",
   "label": "Continuing inspection, vehicle presented (持込), standard-size car (普通自動車)",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:94bb5359b8e601ca43b6153aad7036a20a7bcfa02facb6ebe8780ec8cb47b48e"
  },
  {
   "key": "jp/inspection-fee/small-bring-in",
   "label": "Continuing inspection, vehicle presented (持込), small car (小型自動車, not two-wheelers)",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:dcec27ab254eb2b5d388c6edfcc2937af63b1998b6bb9427ed3ca724fb51a2aa"
  },
  {
   "key": "jp/inspection-fee/standard-small-certificate-counter",
   "label": "Continuing inspection with a designated-garage certificate (保安基準適合証), counter filing, standard or small car",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:87bf00ff63e21c383e9d09e00831a4a265546f24db7eb17831de40a460167876"
  },
  {
   "key": "jp/inspection-fee/standard-small-certificate-oss",
   "label": "Continuing inspection with a designated-garage certificate, online (OSS) filing, standard or small car",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:ff963ecb926aba23c02a99407129c1731a71157957baa52291a97cfe1785a514"
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  {
   "key": "jp/inspection-fee/kei-bring-in",
   "label": "Continuing inspection, vehicle presented (持込) at 軽自動車検査協会, kei car",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:592db42dad551027d6b8d2fea7496015a8b842371f29a6be9e06d65087f7498d"
  },
  {
   "key": "jp/inspection-fee/kei-certificate-counter",
   "label": "Continuing inspection with a designated-garage certificate, counter filing, kei car",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:6d5f0eb5abcf175ce54dd9d501d20dfbf4ba07a3c0ab96f69535af3391964278"
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  {
   "key": "jp/inspection-fee/kei-certificate-oss",
   "label": "Continuing inspection with a designated-garage certificate, online (OSS) filing, kei car",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:0768fc2c757bb44a7073837e2f5db9beeffced1ac346203b75172e4040d97baa"
  },
  {
   "key": "jp/inspection-fee/technical-information-fee",
   "label": "Technical-information management fee per vehicle per inspection, paid to 自動車技術総合機構 (included in the totals above)",
   "unit": "JPY",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:84e1dc80c2335d1617035b08386e5bcf5b0bfdd16f6c36f0249e757ee98f5602"
  },
  {
   "key": "jp/auto-tax/passenger-registered-from-2019-10",
   "label": "Annual tax, private passenger car first registered on or after 2019-10-01, by displacement",
   "unit": "JPY/year",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:02a3ea3773c19b65bd2895d45d0c641439b34f5477b4ba6e6aed9a3dbf7fffb6"
  },
  {
   "key": "jp/auto-tax/passenger-registered-before-2019-10",
   "label": "Annual tax, private passenger car first registered on or before 2019-09-30, by displacement",
   "unit": "JPY/year",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:e1887bc64b93ff4121c4496b6de0ca3a11a2b50c4b1e70ec23352114e33c9636"
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  {
   "key": "jp/auto-tax/passenger-heavy-13y",
   "label": "Annual tax with the ~15% surcharge (重課) for petrol/LPG cars over 13 years (diesel over 11), private passenger car, by displacement",
   "unit": "JPY/year",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:e1f1d3eb66dcc0db6183c34a85a8a2c96d22eacdd891e2426e37a0111b54a965"
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  {
   "key": "jp/auto-tax/heavy-surcharge-rule",
   "label": "Surcharge rule: on 1 April, petrol/LPG cars more than 13 years and diesel cars more than 11 years after first registration pay about 15% more (buses and lorries about 10%); EVs, natural-gas, methanol and petrol hybrids are excluded",
   "unit": "rule",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:30391d7ebd9df2333a87772675a6dbf04e07cafc680cd0e1d401344bda271e9e"
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  {
   "key": "jp/auto-tax/green-reduction-ev",
   "label": "Reduction for EV, fuel-cell, natural-gas and plug-in hybrid passenger cars newly registered 2026-04-01 to 2028-03-31: about 75% off, for the following fiscal year's tax only",
   "unit": "rule",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:04975804300f6bc2aab809bc3d3d048a4a40aedbde4bc43c4f7a31025bf59cd9"
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  {
   "key": "jp/auto-tax/renamed-2026-04",
   "label": "From 2026-04-01 the 環境性能割 (acquisition levy) is abolished and 自動車税種別割 / 軽自動車税種別割 are renamed 自動車税 / 軽自動車税",
   "unit": "date",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:727a3d575a24914c7481762276cf59c03667a3addb117af17c5eaaa9b89cb829"
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  {
   "key": "jp/kei-tax/passenger-private-standard",
   "label": "Annual tax, private kei passenger car first given its number on or after 2015-04-01",
   "unit": "JPY/year",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:de61669dc34f1249610fe8c05d28fa1e61b556445bb007eb2457125a71879274"
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  {
   "key": "jp/kei-tax/passenger-private-old",
   "label": "Annual tax, private kei passenger car first given its number on or before 2015-03-31 (until the 13-year surcharge applies)",
   "unit": "JPY/year",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:d23608f95fbb309fc044652b03537c0a99e9d2e4c4357de06a8ded84136bf56d"
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  {
   "key": "jp/kei-tax/passenger-private-heavy-13y",
   "label": "Annual tax with the ~20% surcharge, private kei passenger car 13 years after first given its number (from the fiscal year containing the 14th-year month)",
   "unit": "JPY/year",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:94c8b31037b5e959e848724a6e15ffbf52f3029e5f5873b89855ca77e13e1805"
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  {
   "key": "jp/kei-tax/heavy-surcharge-rule",
   "label": "Surcharge rule: kei cars (three or more wheels) 13 years after first given a number pay about 20% more, from the fiscal year containing the month 14 years after; electric, natural-gas, methanol, petrol-electric hybrid and towed vehicles are excluded",
   "unit": "rule",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:44e9c4b027bc08cdc5f36b6caaaaa48024084e2dd6ba708d01a231f00360bb51"
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  {
   "key": "jp/kei-tax/green-reduction-ev-fy2026",
   "label": "FY2026 (令和8年度) tax for a private kei passenger EV or natural-gas car first given its number in FY2025 (2025-04-01 to 2026-03-31): about 75% off",
   "unit": "JPY/year",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:21f03ab5e8ad27da9a667acd6388f52eeb64a908dd4a34b27dbf8325894958cb"
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  {
   "key": "jp/kei-tax/green-reduction-rule",
   "label": "Reduction for kei EV, fuel-cell and natural-gas cars first given a number 2026-04-01 to 2028-03-31: about 75% off, for the following fiscal year's tax only",
   "unit": "rule",
   "period": null,
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-04-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:eff5f81d0f84685b316c678043343b5e2d92c5e5b772139627e110450ea63c44"
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  {
   "key": "jp/minimum-wage/national-weighted-average",
   "label": "Regional minimum wage (hourly), national weighted average, FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:4ccb492e700f3cfb26a28a4616e30a65c38a6abbcc12ec457ce6e6b5158bdd9d"
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  {
   "key": "jp/minimum-wage/hokkaido",
   "label": "Regional minimum wage (hourly), Hokkaido (北海道), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:416b7c76793cfe6028c3145c61e8a78fdb71064b05eb9e8a9f236682e0c064c3"
  },
  {
   "key": "jp/minimum-wage/aomori",
   "label": "Regional minimum wage (hourly), Aomori (青森県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:f40b78d3a23dcf9fbe5f046887311abd49ffc7b5cc2c9eb77f11303f438f0605"
  },
  {
   "key": "jp/minimum-wage/iwate",
   "label": "Regional minimum wage (hourly), Iwate (岩手県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2026-12-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:72e32e08801ff019b6a055d0e6eb070eac521b4815a381ae07c0384b27361e8b"
  },
  {
   "key": "jp/minimum-wage/miyagi",
   "label": "Regional minimum wage (hourly), Miyagi (宮城県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:44d8931127bd18f9152a4fed5c459f1097974c7fdb16942865908b31747586bf"
  },
  {
   "key": "jp/minimum-wage/akita",
   "label": "Regional minimum wage (hourly), Akita (秋田県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:f96e90d6ec59d4f28644bf0a140d90d8edb6ef5f2fcde04797b977e4164da3bf"
  },
  {
   "key": "jp/minimum-wage/yamagata",
   "label": "Regional minimum wage (hourly), Yamagata (山形県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:588902aa48cb8f01ce2fcdde78cfa4d760f23dc8e20b440605e7323e60f247b4"
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  {
   "key": "jp/minimum-wage/fukushima",
   "label": "Regional minimum wage (hourly), Fukushima (福島県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:2163807a18ec0788b25d82680dc9dc2e8fa20d2bfc71be9af656be93c40dc628"
  },
  {
   "key": "jp/minimum-wage/ibaraki",
   "label": "Regional minimum wage (hourly), Ibaraki (茨城県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:2be6a7c7d861036cd8a0fd2b2eb5d5e6b75d6efaf4fe6761e9e0cec3afd409a8"
  },
  {
   "key": "jp/minimum-wage/tochigi",
   "label": "Regional minimum wage (hourly), Tochigi (栃木県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:ca29a7f7789e21caedf9b874ff1ee3e49c89572103a4fc900e98a78d9e2a259d"
  },
  {
   "key": "jp/minimum-wage/gunma",
   "label": "Regional minimum wage (hourly), Gunma (群馬県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:30d957e56a3677dfbe58700e8db4a76bff21fa81c3b147f23b867ee4e9b67fa2"
  },
  {
   "key": "jp/minimum-wage/saitama",
   "label": "Regional minimum wage (hourly), Saitama (埼玉県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:48bb068ac190dd9570d2b3e0ccb8e96693a1ab89d15922756a09e59e9fb00983"
  },
  {
   "key": "jp/minimum-wage/chiba",
   "label": "Regional minimum wage (hourly), Chiba (千葉県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:98424cbbe596d7e85d908f617fe8408107eb0a1f757b0a38dcc9bee9d3ae25d5"
  },
  {
   "key": "jp/minimum-wage/tokyo",
   "label": "Regional minimum wage (hourly), Tokyo (東京都), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:fe7b41660789f28835b1763811622e58a65bc967e69a4d6ba9bda84211e3b390"
  },
  {
   "key": "jp/minimum-wage/kanagawa",
   "label": "Regional minimum wage (hourly), Kanagawa (神奈川県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:665dc31865f40daab01691ee08fa4afc30791724eab78c82967c6141f3952b7e"
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  {
   "key": "jp/minimum-wage/niigata",
   "label": "Regional minimum wage (hourly), Niigata (新潟県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:6da9d1ddd6403cf56b8455e87792a60eb6bd33529cf166f79fbe8f47e9e7bcf7"
  },
  {
   "key": "jp/minimum-wage/toyama",
   "label": "Regional minimum wage (hourly), Toyama (富山県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:b2ef078e2afcca87f32d0b587cda08d4ef0c9e48026d54c2816406a0461da358"
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  {
   "key": "jp/minimum-wage/ishikawa",
   "label": "Regional minimum wage (hourly), Ishikawa (石川県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:0120e797fb5fb573aa2a7db926685bbafd1032850f1151d9acaba2bfacb016b5"
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  {
   "key": "jp/minimum-wage/fukui",
   "label": "Regional minimum wage (hourly), Fukui (福井県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:8c851c26d3b1a912f160865058177efe82104dc9a3c044a83576d43f0b6d280d"
  },
  {
   "key": "jp/minimum-wage/yamanashi",
   "label": "Regional minimum wage (hourly), Yamanashi (山梨県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:f19a58df8ee0d33f94e67b887bb0a5ac214e205566a523a1461ccebd7368fa85"
  },
  {
   "key": "jp/minimum-wage/nagano",
   "label": "Regional minimum wage (hourly), Nagano (長野県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:8e00c0b51c16aae44c885afa9d175f61b35b4bb0d29da92e34425aef91a0b150"
  },
  {
   "key": "jp/minimum-wage/gifu",
   "label": "Regional minimum wage (hourly), Gifu (岐阜県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:6a2dc249b41915b4061ea1054422eb5d0831c95af7d1eca7450a4a736aae6b1d"
  },
  {
   "key": "jp/minimum-wage/shizuoka",
   "label": "Regional minimum wage (hourly), Shizuoka (静岡県), FY2026 revision",
   "unit": "JPY/hour",
   "period": "2026",
   "verifiedDate": "2026-11-02",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-10-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:3b668846bd36163329809955a6b9e8688ca2612879b54723a0c34456fd61121d"
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   "unit": "% of standard remuneration (employer + employee)",
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   "verifiedDate": "2026-10-24",
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   "key": "jp/health-insurance/yamanashi",
   "label": "Kyōkai Kenpo health insurance rate, Yamanashi (山梨県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:0d2893b9aaeec53540cd525b8da9ea871032210a48fe5b2b9a7ffb00482d8d88"
  },
  {
   "key": "jp/health-insurance/nagano",
   "label": "Kyōkai Kenpo health insurance rate, Nagano (長野県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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  {
   "key": "jp/health-insurance/gifu",
   "label": "Kyōkai Kenpo health insurance rate, Gifu (岐阜県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:ac484113366521c03ceddf6e99bc314bd1016c167a584ef22b1a89d1b1fc5393"
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  {
   "key": "jp/health-insurance/shizuoka",
   "label": "Kyōkai Kenpo health insurance rate, Shizuoka (静岡県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:ac5bdbc265ca4b44723ad2a17c77cb4932135dd30a6589cc822b73d9f7b5736e"
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  {
   "key": "jp/health-insurance/aichi",
   "label": "Kyōkai Kenpo health insurance rate, Aichi (愛知県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "key": "jp/health-insurance/mie",
   "label": "Kyōkai Kenpo health insurance rate, Mie (三重県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:6c5cb22e79e31faf1c7cd9d47e1bcd9368d5bc5a1d826cad3dd60c51be79b184"
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  {
   "key": "jp/health-insurance/shiga",
   "label": "Kyōkai Kenpo health insurance rate, Shiga (滋賀県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:5cff6bc575cbefc4c7975529c24144304180d6a6846eb81839a745bc734924ec"
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  {
   "key": "jp/health-insurance/kyoto",
   "label": "Kyōkai Kenpo health insurance rate, Kyoto (京都府; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
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   "hash": "sha256:4232820c804b8e99d56b6a26d874e37a0efa323232d673d8671e959780c69d6c"
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  {
   "key": "jp/health-insurance/osaka",
   "label": "Kyōkai Kenpo health insurance rate, Osaka (大阪府; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:b6760f39ab0b25cec3c63f9dd21e71ff3ef4da8e77306a8c26ae61e88c9dbd85"
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  {
   "key": "jp/health-insurance/hyogo",
   "label": "Kyōkai Kenpo health insurance rate, Hyogo (兵庫県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:0dd967e376a06303f4ba1a27c0d4be282beaf42585cc47dc9c08290923f6b9b9"
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  {
   "key": "jp/health-insurance/nara",
   "label": "Kyōkai Kenpo health insurance rate, Nara (奈良県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:2972d9f139e68e46db5fb6c744a5f32fcc480984617d15448f5519a994a6b070"
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  {
   "key": "jp/health-insurance/wakayama",
   "label": "Kyōkai Kenpo health insurance rate, Wakayama (和歌山県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:105bc793833ab99d7743a2df3aa29776d895e880c52257c839dc27f7d714eb5b"
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  {
   "key": "jp/health-insurance/tottori",
   "label": "Kyōkai Kenpo health insurance rate, Tottori (鳥取県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
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   "verifiedDate": "2026-10-24",
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   "hash": "sha256:6d240a4c7c7eea9fdd45c05a77fd94f2827f1b8698ad9920691079cf9e27cdfe"
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  {
   "key": "jp/health-insurance/shimane",
   "label": "Kyōkai Kenpo health insurance rate, Shimane (島根県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:2edaaac6b58eeb57b674642847f9548f3186f58669649a37f0629552473cdfa7"
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  {
   "key": "jp/health-insurance/okayama",
   "label": "Kyōkai Kenpo health insurance rate, Okayama (岡山県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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  {
   "key": "jp/health-insurance/hiroshima",
   "label": "Kyōkai Kenpo health insurance rate, Hiroshima (広島県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:fb7f153251263a19a1f5a3094ac38c3a0228430174ad8cb852dbb7e4c1bdf1f9"
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  {
   "key": "jp/health-insurance/yamaguchi",
   "label": "Kyōkai Kenpo health insurance rate, Yamaguchi (山口県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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  {
   "key": "jp/health-insurance/tokushima",
   "label": "Kyōkai Kenpo health insurance rate, Tokushima (徳島県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
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  {
   "key": "jp/health-insurance/kagawa",
   "label": "Kyōkai Kenpo health insurance rate, Kagawa (香川県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
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   "hash": "sha256:39ac1734aa5019f635f15a41f2665f8c065973cf9a0900358dab0081a7e0bf38"
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  {
   "key": "jp/health-insurance/ehime",
   "label": "Kyōkai Kenpo health insurance rate, Ehime (愛媛県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-03-01",
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   "hash": "sha256:3858adfd0b4d4d0e20cde0ef4849face17784490e15cd3119fa59f21fb78da48"
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  {
   "key": "jp/health-insurance/kochi",
   "label": "Kyōkai Kenpo health insurance rate, Kochi (高知県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-03-01",
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   "hash": "sha256:4b5b041ed73717338e31f529202ae4bd19908ef1e2d3f6149b90e1e0d61acf1f"
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  {
   "key": "jp/health-insurance/fukuoka",
   "label": "Kyōkai Kenpo health insurance rate, Fukuoka (福岡県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
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   "hash": "sha256:69599f4048ebbacbde12be19679c68441fefd3c4590d971fec22d35c10829061"
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  {
   "key": "jp/health-insurance/saga",
   "label": "Kyōkai Kenpo health insurance rate, Saga (佐賀県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-03-01",
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   "hash": "sha256:21a0d8feb67eb94798293baf73a7ce383d8446da897937f53671a129a0fe3fa5"
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  {
   "key": "jp/health-insurance/nagasaki",
   "label": "Kyōkai Kenpo health insurance rate, Nagasaki (長崎県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-03-01",
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   "hash": "sha256:f64137c616a127ed96ca9ee12655e6ac9aa2710afd9531c48f1901dc060fae19"
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  {
   "key": "jp/health-insurance/kumamoto",
   "label": "Kyōkai Kenpo health insurance rate, Kumamoto (熊本県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-03-01",
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:2433dd7b0fcb3cbebe4b2b91023404caebbc36f80f04177ded15e9be52e2a8fb"
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   "key": "jp/health-insurance/oita",
   "label": "Kyōkai Kenpo health insurance rate, Oita (大分県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-03-01",
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   "hash": "sha256:4824cfc757c751ebb25e8a244dc33bd76c4a6c8d8243736411e1a8ed1ef1408f"
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  {
   "key": "jp/health-insurance/miyazaki",
   "label": "Kyōkai Kenpo health insurance rate, Miyazaki (宮崎県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
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   "hash": "sha256:b5d62f38da0d09a800957da0198f852fb24e9a42962b3093d1aa84447e808509"
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  {
   "key": "jp/health-insurance/kagoshima",
   "label": "Kyōkai Kenpo health insurance rate, Kagoshima (鹿児島県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
   "nextExpectedChange": "2027-03-01",
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   "key": "jp/health-insurance/okinawa",
   "label": "Kyōkai Kenpo health insurance rate, Okinawa (沖縄県; employer + employee combined, FY2026)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:42baf1f8f23777606ffb26165dec4bc0af666a1ba4102ee637edea9f3783e53a"
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   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
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   "hash": "sha256:31575ef580e886c7b2c28457cdf272958269b03a4a1ee6733feaa671672bde51"
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  {
   "key": "jp/health-insurance/child-rearing-levy",
   "label": "Kyōkai Kenpo child-rearing levy rate (子ども・子育て支援金率; nationwide, added on top of the health insurance rate from April 2026, employer + employee combined)",
   "unit": "% of standard remuneration (employer + employee)",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "unit": "% of standard remuneration (employer + employee)",
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   "verifiedDate": "2026-10-24",
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   "hash": "sha256:a25a713cf1d5d1b69856451912fbab373ef60443401b0551e68e202a40a166e0"
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   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "period": "2027",
   "verifiedDate": "2026-10-24",
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   "unit": "JPY/month",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "hash": "sha256:bf491d5718e8b71f4aa2f57202e188de112bcc336cf81df26370375412249e2d"
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   "label": "Old-age basic pension (kiso nenkin, 老齢基礎年金), full amount per month, one person born on or before 1956-04-01, FY2026",
   "unit": "JPY/month",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "label": "Employment insurance contribution rate, general business, employee share, FY2026",
   "unit": "per 1,000 of wages",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "unit": "per 1,000 of wages",
   "period": "2026",
   "verifiedDate": "2026-10-24",
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   "unit": "per 1,000 of wages",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
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  {
   "key": "jp/employment-insurance/agriculture-sake-employee",
   "label": "Employment insurance contribution rate, agriculture, forestry, fisheries and sake brewing, employee share, FY2026",
   "unit": "per 1,000 of wages",
   "period": "2026",
   "verifiedDate": "2026-10-24",
   "changeCadence": "annual",
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  {
   "key": "us/cpi-u/annual-average-2025",
   "label": "CPI-U annual average 2025 (all items, U.S. city average, 1982-84=100)",
   "unit": "index, 1982-84=100",
   "period": "2025",
   "verifiedDate": "2026-10-31",
   "changeCadence": "irregular",
   "nextExpectedChange": null,
   "sourceCheckedAt": "2026-11-02",
   "hash": "sha256:9ba9ee7b489a4b514ff45ff20c61a3a775687eb09ffca4f96dd802a5d14aef15"
  }
 ]
}