databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Highest marginal rate

45 %

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

5. … 0,45 • x – 19 470,38
key
de/income-tax/reichensteuer
value
45 %
period
2026
effective
2026-01-01 to date
source
https://www.gesetze-im-internet.de/estg/__32a.html
verified
2026-10-03 — fresh (34 days ago; next check by 2026-12-15)
next expected change
2027-01-01 (annual: a fixed day each year)
source checked
2026-11-02 (the newest day the automated check fetched the source page)
scope
Tarifliche Einkommensteuer on zu versteuerndes Einkommen (zvE), rounded down to full euro. Ehegatten with Zusammenveranlagung: Splitting-Verfahren (§ 32a Abs. 5) — tax is twice the tax on half the joint zvE, which doubles every threshold.
hash
sha256:8b92381382f2908afdb1a5387e1c5d09e3d5fc5f24389331f6a65f623e810ce1
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/de/income-tax/reichensteuer?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/de/income-tax/reichensteuer

{
  "protocol": "verified-facts/0.3",
  "key": "de/income-tax/reichensteuer",
  "label": "Highest marginal rate",
  "value": 45,
  "unit": "%",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.gesetze-im-internet.de/estg/__32a.html",
  "quote": "5. … 0,45 • x – 19 470,38",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-12-15",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "scope": "Tarifliche Einkommensteuer on zu versteuerndes Einkommen (zvE), rounded down to full euro. Ehegatten with Zusammenveranlagung: Splitting-Verfahren (§ 32a Abs. 5) — tax is twice the tax on half the joint zvE, which doubles every threshold.",
  "hash": "sha256:8b92381382f2908afdb1a5387e1c5d09e3d5fc5f24389331f6a65f623e810ce1",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..cC6Q9CZM4b49J6KWeQxKVhYRjSBgEYqv4BHirEdKoUoYUoDLr7QpEDO5OGBCMh96SbH3zHVDF6kdEpYlhWL-Bg",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/de/income-tax/reichensteuer",
    "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/estg/__32a.html"
  }
}