{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "@id": "https://taxvalio.com/api/v1/de/einkommensteuer/2026.json",
  "name": "Germany Einkommensteuer piecewise tariff (tax year 2026)",
  "description": "Full §32a Abs. 1 EStG five-zone tariff for tax year 2026, as quoted directly from gesetze-im-internet.de. Zone boundaries, polynomial coefficients, and linear-zone offsets — enough to recompute the tax for any taxable income without looking up the statute.",
  "module": {
    "id": "de.2026.v2",
    "country": "DE",
    "year": 2026,
    "version": 2,
    "label": "Germany 2026"
  },
  "data": {
    "grundfreibetrag": {
      "value": 12348,
      "unit": "EUR",
      "citation": {
        "label": "§32a EStG",
        "url": "https://www.gesetze-im-internet.de/estg/__32a.html",
        "effectiveYear": 2026,
        "readDate": "2026-04-20"
      }
    },
    "reichensteuerFrom": {
      "value": 277826,
      "unit": "EUR",
      "citation": {
        "label": "§32a EStG",
        "url": "https://www.gesetze-im-internet.de/estg/__32a.html",
        "effectiveYear": 2026,
        "readDate": "2026-04-20"
      }
    },
    "reichensteuerRate": {
      "value": 0.45,
      "unit": "rate",
      "citation": {
        "label": "§32a EStG",
        "url": "https://www.gesetze-im-internet.de/estg/__32a.html",
        "effectiveYear": 2026,
        "readDate": "2026-04-20"
      }
    },
    "progressive": {
      "description": "Piecewise tariff. Zone 1: ESt=0 up to Grundfreibetrag. Zones 2+3: polynomial in (zvE − lower bound)/10000. Zones 4+5: linear 42% / 45% minus offset.",
      "zone2UpperBound": {
        "value": 17799,
        "unit": "EUR",
        "citation": {
          "label": "§32a EStG",
          "url": "https://www.gesetze-im-internet.de/estg/__32a.html",
          "effectiveYear": 2026,
          "readDate": "2026-04-20"
        }
      },
      "zone2": {
        "formula": "(a · y + b) · y, y = (zvE − grundfreibetrag) / 10000",
        "a": 914.51,
        "b": 1400
      },
      "zone3UpperBound": {
        "value": 69878,
        "unit": "EUR",
        "citation": {
          "label": "§32a EStG",
          "url": "https://www.gesetze-im-internet.de/estg/__32a.html",
          "effectiveYear": 2026,
          "readDate": "2026-04-20"
        }
      },
      "zone3": {
        "formula": "(a · z + b) · z + c, z = (zvE − zone2UpperBound) / 10000",
        "a": 173.1,
        "b": 2397,
        "c": 1034.87
      },
      "zone4Offset": 11135.63,
      "zone5Offset": 19470.38
    },
    "ehegattensplitting": {
      "description": "Joint filing (Zusammenveranlagung, §26b + §32a Abs. 5): halve zvE, compute single-filer tax via the tariff above, double the result.",
      "reference": "§26b, §32a Abs. 5 EStG"
    }
  },
  "creator": {
    "@type": "Organization",
    "name": "TaxValio",
    "url": "https://taxvalio.com"
  },
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "spatialCoverage": {
    "@type": "Country",
    "name": "Germany"
  },
  "temporalCoverage": "2026",
  "inLanguage": "de",
  "isAccessibleForFree": true,
  "sameAs": [
    "https://taxvalio.com/de/freelance-einkommensteuer/"
  ]
}