databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes
749 official figures, one page each at /facts/<country>/<topic>/<fact> and one JSON record each at /f/<country>/<topic>/<fact>. Add ?max_age=30d to the JSON URL to be told when a verification is older than you need; /f/resolve?q= finds a key from a question. Every record carries its official source, verifiedDate, a SHA-256 hash of the claim and an Ed25519 signature (keys). Newest verification: 2026-11-02.
| key | value | period | verified |
|---|---|---|---|
| uk/income-tax/personal-allowance Personal Allowance | 12570 GBP/year | 2026-27 | 2026-10-04 |
| uk/income-tax/basic-rate Basic rate | 20 % | 2026-27 | 2026-10-04 |
| uk/income-tax/higher-rate Higher rate | 40 % | 2026-27 | 2026-10-04 |
| uk/income-tax/additional-rate Additional rate | 45 % | 2026-27 | 2026-10-04 |
| uk/income-tax/personal-allowance-taper Personal Allowance taper | reduced £1 per £2 of adjusted net income above £100,000; nil at £125,140 rule | 2026-27 | 2026-10-04 |
| uk/national-insurance/lower-earnings-limit Lower Earnings Limit | 129 GBP/week | 2026-27 | 2026-10-04 |
| uk/national-insurance/primary-threshold-employee-pays-above-this Primary Threshold (employee pays above this) | 242 GBP/week | 2026-27 | 2026-10-04 |
| uk/national-insurance/secondary-threshold-employer-pays-above-this Secondary Threshold (employer pays above this) | 96 GBP/week | 2026-27 | 2026-10-04 |
| uk/national-insurance/upper-earnings-limit Upper Earnings Limit | 967 GBP/week | 2026-27 | 2026-10-04 |
| uk/national-insurance/employee-main-rate-pt-to-uel Employee main rate (PT to UEL) | 8 % | 2026-27 | 2026-10-04 |
| uk/national-insurance/employee-rate-above-uel Employee rate above UEL | 2 % | 2026-27 | 2026-10-04 |
| uk/national-insurance/employer-rate-above-secondary-threshold Employer rate (above Secondary Threshold) | 15 % | 2026-27 | 2026-10-04 |
| uk/national-insurance/employment-allowance Employment Allowance | 10500 GBP/year | 2026-27 | 2026-10-04 |
| uk/minimum-wage/21-and-over-national-living-wage 21 and over (National Living Wage) | 12.71 GBP/hour | 2026-27 | 2026-10-04 |
| uk/minimum-wage/18-to-20 18 to 20 | 10.85 GBP/hour | 2026-27 | 2026-10-04 |
| uk/minimum-wage/under-18 Under 18 | 8 GBP/hour | 2026-27 | 2026-10-04 |
| uk/minimum-wage/apprentice-under-19-or-19-in-first-year Apprentice (under 19, or 19+ in first year) | 8 GBP/hour | 2026-27 | 2026-10-04 |
| uk/minimum-wage/previous-year-21-apr-2025-mar-2026 Previous year 21+ (Apr 2025 – Mar 2026) | 12.21 GBP/hour | — | 2026-10-04 |
| uk/student-loans/plan-1-threshold Plan 1 threshold | 26900 GBP/year | 2026-27 | 2026-10-04 |
| uk/student-loans/plan-2-threshold Plan 2 threshold | 29385 GBP/year | 2026-27 | 2026-10-04 |
| uk/student-loans/plan-4-threshold-scotland Plan 4 threshold (Scotland) | 33795 GBP/year | 2026-27 | 2026-10-04 |
| uk/student-loans/plan-5-threshold Plan 5 threshold | 25000 GBP/year | 2026-27 | 2026-10-04 |
| uk/student-loans/postgraduate-loan-threshold Postgraduate Loan threshold | 21000 GBP/year | 2026-27 | 2026-10-04 |
| uk/vat/standard-rate Standard rate | 20 % | 2026-27 | 2026-10-04 |
| uk/vat/reduced-rate Reduced rate | 5 % | 2026-27 | 2026-10-04 |
| uk/vat/zero-rate Zero rate | 0 % | 2026-27 | 2026-10-04 |
| uk/isa/overall-isa-allowance Overall ISA allowance | 20000 GBP/year | 2026-27 | 2026-10-04 |
| uk/isa/lifetime-isa-limit-within-overall-allowance Lifetime ISA limit (within overall allowance) | 4000 GBP/year | 2026-27 | 2026-10-04 |
| uk/isa/lifetime-isa-government-bonus Lifetime ISA government bonus | 25 % | 2026-27 | 2026-10-04 |
| uk/state-pension/full-new-state-pension Full new State Pension | 241.3 GBP/week | 2026-27 | 2026-10-04 |
| uk/state-pension/full-basic-state-pension Full basic State Pension | 184.9 GBP/week | 2026-27 | 2026-10-04 |
| uk/state-pension/basic-state-pension-category-b-lower-spouse-or-civil-partner-s-insurance Basic State Pension, Category B (lower) — spouse or civil partner’s insurance | 110.75 GBP/week | 2026-27 | 2026-10-04 |
| uk/state-pension/triple-lock-uprating-applied-in-april-2026 Triple-lock uprating applied in April 2026 | 4.8 % | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-october-1954-5-april-1960 Born 6 October 1954 – 5 April 1960 | 66th birthday State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-april-1960-5-may-1960 Born 6 April 1960 – 5 May 1960 | 66 years and 1 month State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-may-1960-5-june-1960 Born 6 May 1960 – 5 June 1960 | 66 years and 2 months State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-june-1960-5-july-1960 Born 6 June 1960 – 5 July 1960 | 66 years and 3 months State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-july-1960-5-august-1960 Born 6 July 1960 – 5 August 1960 | 66 years and 4 months State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-august-1960-5-september-1960 Born 6 August 1960 – 5 September 1960 | 66 years and 5 months State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-september-1960-5-october-1960 Born 6 September 1960 – 5 October 1960 | 66 years and 6 months State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-october-1960-5-november-1960 Born 6 October 1960 – 5 November 1960 | 66 years and 7 months State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-november-1960-5-december-1960 Born 6 November 1960 – 5 December 1960 | 66 years and 8 months State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-december-1960-5-january-1961 Born 6 December 1960 – 5 January 1961 | 66 years and 9 months State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-january-1961-5-february-1961 Born 6 January 1961 – 5 February 1961 | 66 years and 10 months State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-february-1961-5-march-1961 Born 6 February 1961 – 5 March 1961 | 66 years and 11 months State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-march-1961-5-april-1977 Born 6 March 1961 – 5 April 1977 | 67 State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-april-1977-5-april-1978 Born 6 April 1977 – 5 April 1978 | on a date from 6 May 2044 to 6 March 2046 (Table 5) State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/born-6-april-1978-onwards Born 6 April 1978 onwards | 68th birthday State Pension age | 2026-27 | 2026-10-04 |
| uk/state-pension-age/66-67-rise-first-people-reach-state-pension-age 66 → 67 rise: first people reach State Pension age | 2026-05-06 date | 2026-27 | 2026-10-04 |
| uk/stamp-duty/up-to-125-000 Up to £125,000 | 0 % | 2026-27 | 2026-10-04 |
| uk/stamp-duty/125-001-to-250-000 £125,001 to £250,000 | 2 % | 2026-27 | 2026-10-04 |
| uk/stamp-duty/250-001-to-925-000 £250,001 to £925,000 | 5 % | 2026-27 | 2026-10-04 |
| uk/stamp-duty/925-001-to-1-5m £925,001 to £1.5m | 10 % | 2026-27 | 2026-10-04 |
| uk/stamp-duty/above-1-5m Above £1.5m | 12 % | 2026-27 | 2026-10-04 |
| uk/stamp-duty/first-time-buyer-0-up-to First-time buyer: 0% up to | 300000 GBP | 2026-27 | 2026-10-04 |
| uk/stamp-duty/additional-property-surcharge Additional-property surcharge | 5 % | 2026-27 | 2026-10-04 |
| uk/stamp-duty/non-resident-surcharge Non-resident surcharge | 2 % | 2026-27 | 2026-10-04 |
| uk/capital-gains/annual-exempt-amount Annual exempt amount | 3000 GBP/year | 2026-27 | 2026-10-04 |
| uk/capital-gains/rate-within-basic-rate-band Rate within basic-rate band | 18 % | 2026-27 | 2026-10-04 |
| uk/capital-gains/rate-above-basic-rate-band Rate above basic-rate band | 24 % | 2026-27 | 2026-10-04 |
| uk/capital-gains/business-asset-disposal-relief-rate Business Asset Disposal Relief rate | 18 % | 2026-27 | 2026-10-04 |
| uk/capital-gains/carried-interest Carried interest | not subject to Capital Gains Tax from 6 April 2026 — charged to Income Tax and National Insurance instead rule | 2026-27 | 2026-10-04 |
| uk/pensions/annual-allowance Annual allowance | 60000 GBP/year | 2026-27 | 2026-10-04 |
| uk/pensions/taper-applies-when-threshold-income-exceeds Taper applies when threshold income exceeds | 200000 GBP/year | 2026-27 | 2026-10-04 |
| uk/pensions/taper-applies-when-adjusted-income-exceeds Taper applies when adjusted income exceeds | 260000 GBP/year | 2026-27 | 2026-10-04 |
| uk/dividends/dividend-allowance Dividend allowance | 500 GBP/year | 2026-27 | 2026-10-04 |
| uk/dividends/dividend-basic-rate Dividend basic rate | 10.75 % | 2026-27 | 2026-10-04 |
| uk/dividends/dividend-higher-rate Dividend higher rate | 35.75 % | 2026-27 | 2026-10-04 |
| uk/dividends/dividend-additional-rate Dividend additional rate | 39.35 % | 2026-27 | 2026-10-04 |
| uk/savings/personal-savings-allowance-basic-rate-taxpayer Personal Savings Allowance — basic rate taxpayer | 1000 GBP/year | 2026-27 | 2026-10-04 |
| uk/savings/personal-savings-allowance-higher-rate-taxpayer Personal Savings Allowance — higher rate taxpayer | 500 GBP/year | 2026-27 | 2026-10-04 |
| uk/savings/personal-savings-allowance-additional-rate-taxpayer Personal Savings Allowance — additional rate taxpayer | 0 GBP/year | 2026-27 | 2026-10-04 |
| uk/savings/starting-rate-for-savings-maximum Starting rate for savings (maximum) | 5000 GBP/year | 2026-27 | 2026-10-04 |
| uk/savings/starting-rate-for-savings-other-income-limit Starting rate for savings: other income limit | 17570 GBP/year | 2026-27 | 2026-10-04 |
| uk/marriage-allowance/transferable-amount Transferable amount | 1260 GBP/year | 2026-27 | 2026-10-04 |
| uk/marriage-allowance/maximum-tax-reduction-for-the-partner Maximum tax reduction for the partner | 252 GBP/year | 2026-27 | 2026-10-04 |
| uk/statutory-sick-pay/ssp-weekly-rate SSP weekly rate | 123.25 GBP/week | 2026-27 | 2026-10-04 |
| uk/statutory-sick-pay/ssp-amount-rule SSP amount rule | the lower of £123.25 a week or 80% of normal weekly earnings rule | 2026-27 | 2026-10-04 |
| uk/statutory-sick-pay/ssp-paid-from SSP paid from | first day of sickness rule | 2026-27 | 2026-10-04 |
| uk/statutory-sick-pay/ssp-maximum-duration SSP maximum duration | 28 weeks | 2026-27 | 2026-10-04 |
| uk/statutory-parental-pay/statutory-maternity-pay-first-6-weeks Statutory Maternity Pay — first 6 weeks | 90 % of average weekly earnings | 2026-27 | 2026-10-04 |
| uk/statutory-parental-pay/statutory-maternity-pay-next-33-weeks Statutory Maternity Pay — next 33 weeks | 194.32 GBP/week | 2026-27 | 2026-10-04 |
| uk/statutory-parental-pay/statutory-paternity-pay Statutory Paternity Pay | 194.32 GBP/week | 2026-27 | 2026-10-04 |
| uk/statutory-parental-pay/statutory-adoption-pay-after-first-6-weeks Statutory Adoption Pay — after first 6 weeks | 194.32 GBP/week | 2026-27 | 2026-10-04 |
| uk/statutory-parental-pay/statutory-shared-parental-pay Statutory Shared Parental Pay | 194.32 GBP/week | 2026-27 | 2026-10-04 |
| uk/statutory-parental-pay/earnings-threshold-to-qualify Earnings threshold to qualify | 129 GBP/week | 2026-27 | 2026-10-04 |
| uk/child-benefit/eldest-or-only-child Eldest or only child | 27.05 GBP/week | 2026-27 | 2026-10-04 |
| uk/child-benefit/additional-children-each Additional children (each) | 17.9 GBP/week | 2026-27 | 2026-10-04 |
| uk/child-benefit/high-income-child-benefit-charge-threshold High Income Child Benefit Charge threshold | 60000 GBP/year (adjusted net income) | 2026-27 | 2026-10-04 |
| uk/child-benefit/high-income-child-benefit-charge-taper High Income Child Benefit Charge taper | 1% of Child Benefit for every £200 of income over £60,000; all of it at £80,000 rule | 2026-27 | 2026-10-04 |
| uk/bank-rate Bank of England: Bank Rate | 3.75 % per annum | — | 2026-10-31 |
| uk/ved-first-year/co2-0g-km First-year rate, 0g/km | {"petrolRde2DieselAlternativeZeroEmission":10,"otherDiesel":10} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-first-year/co2-1-to-50g-km First-year rate, 1 to 50g/km | {"petrolRde2DieselAlternativeZeroEmission":115,"otherDiesel":135} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-first-year/co2-51-to-75g-km First-year rate, 51 to 75g/km | {"petrolRde2DieselAlternativeZeroEmission":135,"otherDiesel":280} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-first-year/co2-76-to-90g-km First-year rate, 76 to 90g/km | {"petrolRde2DieselAlternativeZeroEmission":280,"otherDiesel":365} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-first-year/co2-91-to-100g-km First-year rate, 91 to 100g/km | {"petrolRde2DieselAlternativeZeroEmission":365,"otherDiesel":405} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-first-year/co2-101-to-110g-km First-year rate, 101 to 110g/km | {"petrolRde2DieselAlternativeZeroEmission":405,"otherDiesel":455} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-first-year/co2-111-to-130g-km First-year rate, 111 to 130g/km | {"petrolRde2DieselAlternativeZeroEmission":455,"otherDiesel":560} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-first-year/co2-131-to-150g-km First-year rate, 131 to 150g/km | {"petrolRde2DieselAlternativeZeroEmission":560,"otherDiesel":1410} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-first-year/co2-151-to-170g-km First-year rate, 151 to 170g/km | {"petrolRde2DieselAlternativeZeroEmission":1410,"otherDiesel":2270} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-first-year/co2-171-to-190g-km First-year rate, 171 to 190g/km | {"petrolRde2DieselAlternativeZeroEmission":2270,"otherDiesel":3420} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-first-year/co2-191-to-225g-km First-year rate, 191 to 225g/km | {"petrolRde2DieselAlternativeZeroEmission":3420,"otherDiesel":4850} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-first-year/co2-226-to-255g-km First-year rate, 226 to 255g/km | {"petrolRde2DieselAlternativeZeroEmission":4850,"otherDiesel":5690} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-first-year/co2-over-255g-km First-year rate, Over 255g/km | {"petrolRde2DieselAlternativeZeroEmission":5690,"otherDiesel":5690} GBP for the first 12 months (first vehicle licence) | 2026-27 | 2026-10-04 |
| uk/ved-standard/standard-rate-12-month Standard rate, single 12 month payment | 200 GBP/year | 2026-27 | 2026-10-04 |
| uk/ved-standard/standard-rate-12-month-direct-debit Standard rate, single 12 month payment by Direct Debit | 200 GBP/year | 2026-27 | 2026-10-04 |
| uk/ved-standard/standard-rate-12-monthly-direct-debit-total Standard rate, total of 12 monthly payments by Direct Debit | 210 GBP/year | 2026-27 | 2026-10-04 |
| uk/ved-standard/standard-rate-6-month Standard rate, single 6 month payment | 110 GBP per 6 months | 2026-27 | 2026-10-04 |
| uk/ved-standard/standard-rate-6-month-direct-debit Standard rate, single 6 month payment by Direct Debit | 105 GBP per 6 months | 2026-27 | 2026-10-04 |
| uk/ved-standard/direct-debit-surcharge Direct Debit surcharge for monthly or 6-monthly payment | 5 % of the annual rate | 2026-27 | 2026-10-04 |
| uk/ved-standard/first-registration-covers First tax payment covers | 12 months | 2026-27 | 2026-10-04 |
| uk/ved-expensive-car/list-price-threshold List price threshold (petrol, diesel, hybrid and other non-zero-emission cars and motorhomes) | 40000 GBP list price | 2026-27 | 2026-10-04 |
| uk/ved-expensive-car/list-price-threshold-zero-emission List price threshold for zero-emission (electric) cars and motorhomes registered on or after 1 April 2025 | 50000 GBP list price | 2026-27 | 2026-10-04 |
| uk/ved-expensive-car/annual-supplement Expensive car supplement, annual amount on top of the standard rate | 440 GBP/year | 2026-27 | 2026-10-04 |
| uk/ved-expensive-car/years-applied Years the supplement is paid for | 5 years, from the second time the vehicle is taxed | 2026-27 | 2026-10-04 |
| uk/ved-expensive-car/standard-plus-supplement-12-month Standard rate plus supplement, single 12 month payment | 640 GBP/year | 2026-27 | 2026-10-04 |
| uk/ved-expensive-car/standard-plus-supplement-12-monthly-direct-debit-total Standard rate plus supplement, total of 12 monthly payments by Direct Debit | 672 GBP/year | 2026-27 | 2026-10-04 |
| uk/ved-expensive-car/standard-plus-supplement-6-month Standard rate plus supplement, single 6 month payment | 352 GBP per 6 months | 2026-27 | 2026-10-04 |
| uk/ved-expensive-car/standard-plus-supplement-6-month-direct-debit Standard rate plus supplement, single 6 month payment by Direct Debit | 336 GBP per 6 months | 2026-27 | 2026-10-04 |
| uk/ved-expensive-car/zero-emission-registered-before-2025-04-01-exempt Zero-emission vehicles registered before 1 April 2025 | exempt from the supplement | 2026-27 | 2026-10-04 |
| uk/ved-expensive-car/list-price-definition List price | the published price of the vehicle before it is registered for the first time, before any discounts | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-a Band A: Up to 100g/km | 20 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-b Band B: 101 to 110g/km | 20 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-c Band C: 111 to 120g/km | 35 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-d Band D: 121 to 130g/km | 170 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-e Band E: 131 to 140g/km | 200 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-f Band F: 141 to 150g/km | 225 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-g Band G: 151 to 165g/km | 275 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-h Band H: 166 to 175g/km | 325 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-i Band I: 176 to 185g/km | 360 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-j Band J: 186 to 200g/km | 410 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-k Band K: 201 to 225g/km | 445 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-l Band L: 226 to 255g/km | 760 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-2001-2017/band-m Band M: Over 255g/km | 790 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-pre-2001/engine-not-over-1549cc Engine not over 1549cc | 230 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-pre-2001/engine-over-1549cc Engine over 1549cc | 375 GBP, single 12 month payment | 2026-27 | 2026-10-04 |
| uk/ved-electric/taxable-from Electric cars, vans, motorcycles and tricycles pay vehicle tax from | 2025-04-01 date | 2026-27 | 2026-10-04 |
| uk/ved-electric/first-year-rate First-year rate, zero-emission car (0g/km) registered on or after 1 April 2017 | 10 GBP for the first 12 months | 2026-27 | 2026-10-04 |
| uk/ved-electric/standard-rate Standard rate from the second year, zero-emission car | 200 GBP/year | 2026-27 | 2026-10-04 |
| uk/ved-electric/expensive-car-supplement-threshold Expensive car supplement list price threshold for zero-emission cars (registered on or after 1 April 2025) | 50000 GBP list price | 2026-27 | 2026-10-04 |
| uk/ved-electric/expensive-car-supplement-amount Expensive car supplement, annual amount (zero-emission car over the threshold) | 440 GBP/year for 5 years from the second time taxed | 2026-27 | 2026-10-04 |
| uk/ved-electric/registered-before-2025-04-01-no-supplement Zero-emission vehicles registered before 1 April 2025 | no expensive car supplement | 2026-27 | 2026-10-04 |
| uk/ved-electric/hybrids Hybrid electric vehicles | pay vehicle tax (alternative fuel, not zero-emission) | 2026-27 | 2026-10-04 |
| uk/ved-electric/exempt-electric-hgv Electric vehicles still exempt | heavy goods vehicles over 3,500kg only | 2026-27 | 2026-10-04 |
| uk/historic/tax-exemption-built-before Vehicle tax exemption: built before | 1986-01-01 date (build date) | 2026-27 | 2026-10-04 |
| uk/historic/tax-exemption-registered-before Vehicle tax exemption when the build date is unknown: first registered before | 1986-01-08 date (first registration) | 2026-27 | 2026-10-04 |
| uk/historic/mot-exemption-age MOT exemption: vehicle built or first registered more than | 40 years ago (rolling), with no substantial changes | 2026-27 | 2026-10-04 |
| uk/historic/tax-exemption-application How the tax exemption is claimed | apply at a Post Office that deals with vehicle tax (historic tax class); the vehicle must still be taxed every year at no charge | 2026-27 | 2026-10-04 |
| uk/historic/not-exempt-if Not exempt from vehicle tax if | used for hire or reward, or commercially for a trade or business | 2026-27 | 2026-10-04 |
| uk/mot/first-mot-age-car First MOT due (cars, class 4) | 3 years from first registration, then annually | 2026-27 | 2026-10-04 |
| uk/mot/validity An MOT lasts | 12 months | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-car Maximum fee, car (class 4, up to 8 passenger seats) | 54.85 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-motorcycle Maximum fee, motorcycle (class 1 up to 200cc and class 2 over 200cc) | 29.65 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-motorcycle-sidecar Maximum fee, motorcycle with sidecar (class 1 and 2) | 37.8 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-three-wheeler-up-to-450kg Maximum fee, 3-wheeled vehicle up to 450kg unladen (class 3) | 37.8 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-motor-caravan Maximum fee, motor caravan, dual purpose vehicle, quad, 3-wheeler over 450kg, taxi, goods vehicle up to 3,000kg (class 4) | 54.85 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-class-4-9-12-seats Maximum fee, private passenger vehicles and ambulances, 9 to 12 passenger seats (class 4; first MOT at 1 year) | 57.3 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-class-4a Maximum fee, class 4 vehicles (9 to 12 passenger seats) with a seat belt installation check (class 4a) | 64 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-class-5-13-16-seats Maximum fee, private passenger vehicles and ambulances, 13 to 16 passenger seats (class 5; first MOT at 1 year) | 59.55 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-class-5-over-16-seats Maximum fee, private passenger vehicles, ambulances and playbuses, more than 16 passenger seats (class 5; first MOT at 1 year) | 80.65 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-class-5a-13-16-seats Maximum fee, class 5 vehicles (13 to 16 passenger seats) with a seatbelt installation check (class 5a) | 80.5 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-class-5a-over-16-seats Maximum fee, class 5 vehicles (more than 16 passenger seats) with a seatbelt installation check (class 5a) | 124.5 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-class-7-goods Maximum fee, petrol, diesel and hybrid goods vehicles over 3,000kg up to 3,500kg design gross weight (class 7) | 58.6 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/max-fee-class-7-zero-emission-goods Maximum fee, zero emission goods vehicles between 3,501kg and 4,250kg design gross weight (class 7) — row new to the 2026 table | 58.6 GBP, no VAT | 2026-27 | 2026-10-04 |
| uk/mot/vat-on-fee VAT on the MOT fee | none | 2026-27 | 2026-10-04 |
| uk/mot/early-renewal-keeping-expiry Earliest MOT that keeps the same renewal date | up to a month (minus a day) before it runs out | 2026-27 | 2026-10-04 |
| uk/mot/early-renewal-earlier An MOT taken earlier than that | allowed, but the new expiry becomes one year minus a day from the pass date | 2026-27 | 2026-10-04 |
| uk/mot/retest-free-left-at-centre Partial retest, vehicle left at the test centre for repair | free if retested within 10 working days | 2026-27 | 2026-10-04 |
| uk/mot/retest-free-next-working-day Partial retest, vehicle taken away and returned to the same centre by the end of the next working day | free for the listed items (e.g. lamps, mirrors, wipers, wheels and tyres, seatbelts, horn, registration plates) | 2026-27 | 2026-10-04 |
| uk/mot/retest-within-10-working-days Partial retest, vehicle taken away and returned within 10 working days | partial retest; a partial retest fee can be charged | 2026-27 | 2026-10-04 |
| uk/mot/driving-after-fail Driving a vehicle that has failed | allowed only while the current MOT is still valid and no dangerous defect was listed | 2026-27 | 2026-10-04 |
| uk/mot/exempt-vehicles Vehicles that do not need an MOT | goods vehicles powered by electricity and registered before 1 March 2015; tractors; some historic vehicles (40-year rule); lorries, buses and trailers have the annual vehicle test instead | 2026-27 | 2026-10-04 |
| uk/mot/electric-cars-need-mot Electric cars | need an MOT like any other car (the electric exemption covers only goods vehicles registered before 1 March 2015) | 2026-27 | 2026-10-04 |
| uk/mot/appeal-deadline-fail Appeal a failed MOT to DVSA within | 14 working days of the test | 2026-27 | 2026-10-04 |
| uk/penalties/no-mot-fine Driving without a valid MOT, maximum fine | 1000 GBP | 2026-27 | 2026-10-04 |
| uk/penalties/dangerous-failed-mot-fine Driving a vehicle that failed its MOT with a dangerous defect | 2500 GBP maximum fine, plus a possible driving ban and 3 penalty points | 2026-27 | 2026-10-04 |
| uk/penalties/dangerous-condition-fine Using a vehicle in a dangerous condition (including MOT-exempt historic vehicles) | 2500 GBP maximum fine, plus 3 penalty points | 2026-27 | 2026-10-04 |
| uk/penalties/untaxed-vehicle-fine Not taxing a vehicle (or not declaring it off the road, SORN) | 80 GBP DVLA penalty, plus the tax for the untaxed period | 2026-27 | 2026-10-04 |
| uk/penalties/historic-late-renewal-fine Historic vehicle not re-taxed on time (even at £0) | 80 GBP | 2026-27 | 2026-10-04 |
| uk/exams/results/jcq-a-level-results-day A-level (GCE) results day — release of results to candidates | 2027-08-12 date | summer-2027 | 2026-10-04 |
| uk/exams/results/jcq-a-level-restricted-release A-level (GCE) restricted release of results to centres only | 2027-08-11 date | summer-2027 | 2026-10-04 |
| uk/exams/results/jcq-gcse-results-day GCSE results day — release of results to candidates | 2027-08-19 date | summer-2027 | 2026-10-04 |
| uk/exams/results/jcq-gcse-restricted-release GCSE restricted release of results to centres only | 2027-08-18 date | summer-2027 | 2026-10-04 |
| uk/exams/results/jcq-gcse-november-2026-results-day GCSE November 2026 series (English Language and Mathematics resits) — release of results to candidates | 2027-01-13 date | november-2026 | 2026-10-04 |
| uk/exams/results/aqa-a-level-results-day AQA — A-level and AS results day, June 2027 series | 2027-08-12 date | summer-2027 | 2026-10-04 |
| uk/exams/results/aqa-gcse-results-day AQA — GCSE results day, June 2027 series | 2027-08-19 date | summer-2027 | 2026-10-04 |
| uk/exams/results/aqa-gcse-november-2026-results-day AQA — GCSE results day, November 2026 series | 2027-01-13 date | november-2026 | 2026-10-04 |
| uk/exams/results/pearson-a-level-results-day Pearson Edexcel — AS/A level results released to candidates, June 2027 series | 2027-08-12 date | summer-2027 | 2026-10-04 |
| uk/exams/results/pearson-gcse-results-day Pearson Edexcel — GCSE results released to candidates, June 2027 series | 2027-08-19 date | summer-2027 | 2026-10-04 |
| uk/exams/results/pearson-gcse-november-2026-results-day Pearson Edexcel — GCSE English Language and Mathematics results, November 2026 series | 2027-01-13 date | november-2026 | 2026-10-04 |
| uk/exams/results/sqa-results-day Scotland (Qualifications Scotland / SQA) — National Qualifications results day | 2027-08-10 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/jcq-first-exam First examination on the JCQ common timetable (GCSE and GCE) | 2027-05-10 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/jcq-last-gcse-exam Final GCSE examination on the JCQ common timetable | 2027-06-18 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/jcq-last-a-level-exam Final GCE (AS/A-level) examination on the JCQ common timetable | 2027-06-22 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/jcq-contingency-day Contingency day (candidates must remain available) | 2027-06-23 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/jcq-november-2026-first-exam First GCSE examination, November 2026 series | 2026-11-02 date | november-2026 | 2026-10-04 |
| uk/exams/timetable/jcq-november-2026-last-exam Final GCSE examination, November 2026 series | 2026-11-11 date | november-2026 | 2026-10-04 |
| uk/exams/timetable/aqa-gcse-maths-paper-1 AQA GCSE Mathematics 8300 Paper 1 (non-calculator), F and H | 2027-05-14 date | summer-2027 | 2026-10-31 |
| uk/exams/timetable/aqa-gcse-maths-paper-2 AQA GCSE Mathematics 8300 Paper 2 (calculator), F and H | 2027-05-27 date | summer-2027 | 2026-10-31 |
| uk/exams/timetable/aqa-gcse-maths-paper-3 AQA GCSE Mathematics 8300 Paper 3 (calculator), F and H | 2027-06-14 date | summer-2027 | 2026-10-31 |
| uk/exams/timetable/aqa-gcse-english-language-paper-1 AQA GCSE English Language 8700 Paper 1 | 2027-05-24 date | summer-2027 | 2026-10-31 |
| uk/exams/timetable/aqa-gcse-english-language-paper-2 AQA GCSE English Language 8700 Paper 2 | 2027-06-08 date | summer-2027 | 2026-10-31 |
| uk/exams/timetable/aqa-gcse-combined-science-biology-paper-1 AQA GCSE Combined Science: Trilogy 8464 Biology Paper 1 | 2027-05-11 date | summer-2027 | 2026-10-31 |
| uk/exams/timetable/aqa-gcse-combined-science-chemistry-paper-1 AQA GCSE Combined Science: Trilogy 8464 Chemistry Paper 1 | 2027-05-17 date | summer-2027 | 2026-10-31 |
| uk/exams/timetable/aqa-gcse-combined-science-physics-paper-1 AQA GCSE Combined Science: Trilogy 8464 Physics Paper 1 | 2027-05-25 date | summer-2027 | 2026-10-31 |
| uk/exams/timetable/aqa-gcse-combined-science-biology-paper-2 AQA GCSE Combined Science: Trilogy 8464 Biology Paper 2 | 2027-06-10 date | summer-2027 | 2026-10-31 |
| uk/exams/timetable/aqa-gcse-combined-science-chemistry-paper-2 AQA GCSE Combined Science: Trilogy 8464 Chemistry Paper 2 | 2027-06-15 date | summer-2027 | 2026-10-31 |
| uk/exams/timetable/aqa-gcse-combined-science-physics-paper-2 AQA GCSE Combined Science: Trilogy 8464 Physics Paper 2 | 2027-06-18 date | summer-2027 | 2026-10-31 |
| uk/exams/timetable/aqa-a-level-maths-paper-1 AQA A-level Mathematics 7357 Paper 1 | 2027-05-26 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/aqa-a-level-maths-paper-2 AQA A-level Mathematics 7357 Paper 2 | 2027-06-09 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/aqa-a-level-maths-paper-3 AQA A-level Mathematics 7357 Paper 3 | 2027-06-16 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/aqa-gcse-november-2026-maths-paper-1 AQA GCSE Mathematics 8300 Paper 1 (non-calculator), November 2026 series | 2026-11-04 date | november-2026 | 2026-10-04 |
| uk/exams/timetable/pearson-gcse-maths-paper-1 Pearson Edexcel GCSE Mathematics 1MA1 Paper 1 (non-calculator), F and H | 2027-05-14 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-gcse-maths-paper-2 Pearson Edexcel GCSE Mathematics 1MA1 Paper 2 (calculator), F and H | 2027-05-27 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-gcse-maths-paper-3 Pearson Edexcel GCSE Mathematics 1MA1 Paper 3 (calculator), F and H | 2027-06-14 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-gcse-english-language-paper-1 Pearson Edexcel GCSE English Language 1EN0 Paper 1 | 2027-05-24 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-gcse-english-language-paper-2 Pearson Edexcel GCSE English Language 1EN0 Paper 2 | 2027-06-08 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-gcse-combined-science-paper-1 Pearson Edexcel GCSE Combined Science 1SC0 Paper 1: Biology 1 | 2027-05-11 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-gcse-combined-science-paper-2 Pearson Edexcel GCSE Combined Science 1SC0 Paper 2: Chemistry 1 | 2027-05-17 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-gcse-combined-science-paper-3 Pearson Edexcel GCSE Combined Science 1SC0 Paper 3: Physics 1 | 2027-05-25 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-gcse-combined-science-paper-4 Pearson Edexcel GCSE Combined Science 1SC0 Paper 4: Biology 2 | 2027-06-10 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-gcse-combined-science-paper-5 Pearson Edexcel GCSE Combined Science 1SC0 Paper 5: Chemistry 2 | 2027-06-15 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-gcse-combined-science-paper-6 Pearson Edexcel GCSE Combined Science 1SC0 Paper 6: Physics 2 | 2027-06-18 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-a-level-maths-paper-1 Pearson Edexcel A level Mathematics 9MA0 Paper 1: Pure Mathematics 1 | 2027-05-26 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-a-level-maths-paper-2 Pearson Edexcel A level Mathematics 9MA0 Paper 2: Pure Mathematics 2 | 2027-06-09 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-a-level-maths-paper-3 Pearson Edexcel A level Mathematics 9MA0 Paper 3: Statistics & Mechanics | 2027-06-16 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/pearson-gcse-november-2026-maths-paper-1 Pearson Edexcel GCSE Mathematics 1MA1 Paper 1 (non-calculator), November 2026 series | 2026-11-04 date | november-2026 | 2026-10-04 |
| uk/exams/timetable/ocr-gcse-maths-paper-1 OCR GCSE Mathematics J560 Paper 1 / Paper 4 (calculator; Foundation / Higher) | 2027-05-14 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-gcse-maths-paper-2 OCR GCSE Mathematics J560 Paper 2 / Paper 5 (non-calculator; Foundation / Higher) | 2027-05-27 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-gcse-maths-paper-3 OCR GCSE Mathematics J560 Paper 3 / Paper 6 (calculator; Foundation / Higher) | 2027-06-14 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-gcse-english-language-paper-1 OCR GCSE English Language J351 Component 01 | 2027-05-24 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-gcse-english-language-paper-2 OCR GCSE English Language J351 Component 02 | 2027-06-08 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-gcse-combined-science-biology-paper-1 OCR GCSE Combined Science A (Gateway) J250 Paper 1 / 7 (Biology; Foundation / Higher) | 2027-05-11 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-gcse-combined-science-chemistry-paper-1 OCR GCSE Combined Science A (Gateway) J250 Paper 3 / 9 (Chemistry; Foundation / Higher) | 2027-05-17 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-gcse-combined-science-physics-paper-1 OCR GCSE Combined Science A (Gateway) J250 Paper 5 / 11 (Physics; Foundation / Higher) | 2027-05-25 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-gcse-combined-science-biology-paper-2 OCR GCSE Combined Science A (Gateway) J250 Paper 2 / 8 (Biology; Foundation / Higher) | 2027-06-10 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-gcse-combined-science-chemistry-paper-2 OCR GCSE Combined Science A (Gateway) J250 Paper 4 / 10 (Chemistry; Foundation / Higher) | 2027-06-15 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-gcse-combined-science-physics-paper-2 OCR GCSE Combined Science A (Gateway) J250 Paper 6 / 12 (Physics; Foundation / Higher) | 2027-06-18 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-a-level-maths-paper-1 OCR A Level Mathematics A H240/01 Pure mathematics | 2027-05-26 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-a-level-maths-paper-2 OCR A Level Mathematics A H240/02 Pure mathematics and statistics | 2027-06-09 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-a-level-maths-paper-3 OCR A Level Mathematics A H240/03 Pure mathematics and mechanics | 2027-06-16 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/ocr-gcse-november-2026-maths-paper-1 OCR GCSE Mathematics J560 Paper 1 / 4 (calculator), November 2026 series | 2026-11-04 date | november-2026 | 2026-10-04 |
| uk/exams/timetable/wjec-eduqas-gcse-maths-component-1 Eduqas GCSE Mathematics C300 Component 1 (Foundation C300U10-1 / Higher C300UA0-1) | 2027-05-14 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/wjec-eduqas-gcse-maths-component-2 Eduqas GCSE Mathematics C300 Component 2 (Foundation C300U20-1 / Higher C300UB0-1) | 2027-05-27 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/wjec-eduqas-gcse-english-language-component-1 Eduqas GCSE English Language C700U10-1 Component 1 | 2027-05-24 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/wjec-eduqas-gcse-english-language-component-2 Eduqas GCSE English Language C700U20-1 Component 2 | 2027-06-08 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/wjec-a-level-maths-unit-3 WJEC (Wales) GCE A level Mathematics 1300U30-1 A2 Unit 3 | 2027-05-25 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/wjec-a-level-maths-unit-4 WJEC (Wales) GCE A level Mathematics 1300U40-1 A2 Unit 4 | 2027-06-09 date | summer-2027 | 2026-10-04 |
| uk/exams/timetable/wjec-eduqas-gcse-november-2026-maths-component-1 Eduqas GCSE Mathematics C300U10-1 Component 1, November 2026 series | 2026-11-04 date | november-2026 | 2026-10-04 |
| uk/exams/deadlines/jcq-entries-deadline JCQ deadline for entries, June 2027 series (GCSE and GCE) | 2027-02-21 date | summer-2027 | 2026-10-04 |
| uk/exams/deadlines/jcq-november-2026-entries-deadline JCQ final date for entries, GCSE November 2026 series | 2026-10-04 date | november-2026 | 2026-10-04 |
| uk/exams/deadlines/aqa-entries-deadline AQA entry closing date, June 2027 series (6A27 AS/A-level, 6G27 GCSE) | 2027-02-21 date | summer-2027 | 2026-10-04 |
| uk/exams/deadlines/aqa-late-entry-fee-from AQA late entry fee (100 % of the entry fee, in addition) — payable for entries received after | 2027-02-21 date | summer-2027 | 2026-10-04 |
| uk/exams/deadlines/aqa-very-late-entry-fee-from AQA very late entry fee (150 % of the entry fee, in addition) — payable for entries received after | 2027-04-21 date | summer-2027 | 2026-10-04 |
| uk/exams/deadlines/pearson-entries-deadline Pearson Edexcel entry deadline, June 2027 UK centres (GCSE and GCE) | 2027-02-21 date | summer-2027 | 2026-10-04 |
| uk/exams/deadlines/pearson-late-fee-from Pearson Edexcel late fees charged from (entry fee doubled) | 2027-02-22 date | summer-2027 | 2026-10-04 |
| uk/exams/deadlines/pearson-high-late-fee-from Pearson Edexcel high late fees charged from (entry fee trebled) | 2027-04-22 date | summer-2027 | 2026-10-04 |
| uk/exams/deadlines/ocr-entries-deadline Cambridge OCR entry deadline, June 2027 (GCSE/Entry Level; AS/A Level/Core Maths/Extended Project/FSMQ) | 2027-02-21 date | summer-2027 | 2026-10-04 |
| uk/exams/deadlines/ocr-late-entry-fee-from Cambridge OCR Stage 1 late entry fees apply from (late fee equal to the entry fee) | 2027-02-22 date | summer-2027 | 2026-10-04 |
| uk/exams/deadlines/ocr-very-late-entry-fee-from Cambridge OCR Stage 2 very late entry fees apply from (very late fee twice the entry fee) | 2027-04-22 date | summer-2027 | 2026-10-04 |
| uk/exams/deadlines/wjec-entries-deadline WJEC / Eduqas entry deadline, May/June 2027 (GCSE and GCE) | 2027-02-21 date | summer-2027 | 2026-10-04 |
| uk/exams/deadlines/wjec-late-fee-from WJEC / Eduqas late fee date (late fee 2 × the entry fee) | 2027-03-19 date | summer-2027 | 2026-10-04 |
| uk/exams/deadlines/wjec-very-late-fee-from WJEC / Eduqas very late fee date (very late fee 2.5 × the entry fee) | 2027-04-19 date | summer-2027 | 2026-10-04 |
| uk/exams/spec-changes/dfe-reformed-gcses-a-levels England — reformed GCSEs and A levels following the Curriculum and Assessment Review (DfE) | {"nationalCurriculumPublished":"2027 (aim: by spring 2027)","nationalCurriculumFirstTeaching":"2028-09","gcseFirstTeaching":["2029","2030"],"asALevelFirstTeaching":["2031","2032"]} first-teaching / first-assessment years | — | 2026-10-04 |
| uk/exams/spec-changes/ofqual-formulae-sheets-2028-onwards England — formulae and equation sheets in GCSE mathematics, physics and combined science made permanent for the current specifications (Ofqual decision) | {"appliesTo":"GCSE mathematics, physics and combined science exams from 2028 onwards, for the lifetime of the current qualifications including resits","sheetsPublishedBy":"1 September of the year before each exam series"} first-teaching / first-assessment years | — | 2026-10-04 |
| uk/exams/spec-changes/aqa-a-level-business-7137-7138 AQA AS and A-level Business — new specification 7137 (AS) / 7138 (A-level) | {"specCodes":["7137","7138"],"firstTeaching":"2026-09","firstAsExams":"2027","firstALevelExams":"2028","replaces":["7131","7132"]} first-teaching / first-assessment years | — | 2026-10-04 |
| uk/exams/spec-changes/pearson-a-level-history-amendments Pearson Edexcel AS and A level History — amended specifications | {"firstTeaching":"2026-09","firstAssessmentAS":"2027-06","firstAssessmentALevel":"2028-06"} first-teaching / first-assessment years | — | 2026-10-04 |
| uk/exams/spec-changes/ocr-a-level-psychology-h569 Cambridge OCR A Level Psychology — new specification H569 | {"specCode":"H569","firstTeaching":"2027-09","firstExams":"2029-06"} first-teaching / first-assessment years | — | 2026-10-04 |
| uk/exams/spec-changes/wales-made-for-wales-gcses Wales — 26 new Made-for-Wales GCSEs (WJEC), including Mathematics and Numeracy (Double Award) 3320QD and The Sciences (Double Award) | {"count":26,"firstTeaching":"2025-09","firstAwards":"2027"} first-teaching / first-assessment years | — | 2026-10-04 |
| uk/exams/spec-changes/ofqual-british-sign-language-gcse England — GCSE British Sign Language: Ofqual rules confirmed, no accredited specification yet | {"rulesConfirmed":"2025-11-13","accreditedSpecification":null,"firstTeaching":null,"firstExams":null} first-teaching / first-assessment years | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/fee-online-uk Adult standard 34-page passport, online from the UK (renew, replace or first) | 102 GBP | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/fee-paper-uk Adult standard 34-page passport, paper form from the UK | 115.5 GBP | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/fee-online-uk-54-page Adult 54-page frequent traveller passport, online from the UK | 116 GBP | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/fee-online-overseas Adult standard passport, online application from overseas | 116.5 GBP | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/fee-paper-overseas Adult standard passport, paper application from overseas | 130 GBP | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/fee-1-day-premium Urgent 1 day Premium service (adult renewal only) | 239.5 GBP | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/fee-1-week-fast-track Urgent 1 week Fast Track service, adult | 192 GBP | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/fee-born-before-1929 Passport for people born on or before 2 September 1929 | free statement | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/processing-time-uk Standard processing time in the UK | usually within 3 weeks statement | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/validity Adult passport validity | 10 years | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/age Who counts as an adult applicant | aged 16 or over (or turning 16 in the next 3 weeks) statement | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/renewal-documents Documents to renew | your old passport; any valid passports from a different country (colour photocopy of every page or the physical passport) statement | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/online-needs Online application needs | a digital photo, a credit or debit card, your passport statement | — | 2026-10-04 |
| uk/gov/passport-renewal-adult/first-passport-countersignatory First adult passport: identity confirmation | someone who can confirm your identity (a countersignatory); you may be asked to attend an interview statement | — | 2026-10-04 |
| uk/gov/passport-child/fee-online-uk Child passport, online from the UK | 66.5 GBP | — | 2026-10-04 |
| uk/gov/passport-child/fee-paper-uk Child passport, paper form from the UK | 80 GBP | — | 2026-10-04 |
| uk/gov/passport-child/fee-online-overseas Child passport, online application from overseas | 75.5 GBP | — | 2026-10-04 |
| uk/gov/passport-child/fee-paper-overseas Child passport, paper application from overseas | 89 GBP | — | 2026-10-04 |
| uk/gov/passport-child/fee-1-week-fast-track Urgent 1 week Fast Track service, child | 156.5 GBP | — | 2026-10-04 |
| uk/gov/passport-child/validity Child passport validity | 5 years | — | 2026-10-04 |
| uk/gov/passport-child/who-applies Who applies | someone with parental responsibility; both parents’ details are needed; a child aged 12 to 15 signs too statement | — | 2026-10-04 |
| uk/gov/passport-child/first-documents-post First child passport by post: documents | 2 new photos; full birth or adoption certificate; proof of British nationality; any valid foreign passports; any court orders statement | — | 2026-10-04 |
| uk/gov/passport-child/identity-confirmation Identity confirmation | first passport: always; renewal: if the child is under 12 (online: confirmed online by email, no signed photo) statement | — | 2026-10-04 |
| uk/gov/passport-child/processing-time-uk Standard processing time in the UK | usually within 3 weeks statement | — | 2026-10-04 |
| uk/gov/driving-licence-renewal/fee-online Renewal online | 14 GBP | — | 2026-10-04 |
| uk/gov/driving-licence-renewal/fee-post-office Renewal at a Post Office | 21.5 GBP | — | 2026-10-04 |
| uk/gov/driving-licence-renewal/fee-post Renewal by post (D1 pack) | 17 GBP | — | 2026-10-04 |
| uk/gov/driving-licence-renewal/photocard-interval Photocard renewal interval | 10 years | — | 2026-10-04 |
| uk/gov/driving-licence-renewal/time-online Delivery time, online | within a week statement | — | 2026-10-04 |
| uk/gov/driving-licence-renewal/time-post Delivery time, Post Office or post | within 3 weeks statement | — | 2026-10-04 |
| uk/gov/driving-licence-renewal/eligibility Eligibility | resident of Great Britain and not disqualified (Northern Ireland has a different service) statement | — | 2026-10-04 |
| uk/gov/driving-licence-renewal/valid-from New licence valid from | the date the application is approved, not the old expiry date statement | — | 2026-10-04 |
| uk/gov/driving-licence-renewal/age-70-fee Renewal at 70 or over | free statement | — | 2026-10-04 |
| uk/gov/driving-licence-renewal/age-70-interval Renewal interval from age 70 | 3 years | — | 2026-10-04 |
| uk/gov/driving-licence-renewal/age-70-post-time Age 70 renewal by post (D46P), delivery | in 3 weeks statement | — | 2026-10-04 |
| uk/gov/provisional-licence/fee-online First provisional licence online | 34 GBP | — | 2026-10-04 |
| uk/gov/provisional-licence/fee-post First provisional licence by post (form D1) | 43 GBP | — | 2026-10-04 |
| uk/gov/provisional-licence/minimum-age Minimum age to apply | 15 years and 9 months statement | — | 2026-10-04 |
| uk/gov/provisional-licence/eyesight Eyesight requirement | read a number plate from 20 metres away statement | — | 2026-10-04 |
| uk/gov/provisional-licence/residence Residence requirement | permission to live in Great Britain for at least 185 days statement | — | 2026-10-04 |
| uk/gov/provisional-licence/time-online Delivery time, online | within one week statement | — | 2026-10-04 |
| uk/gov/change-address/licence-fee Change address on a driving licence | free statement | — | 2026-10-04 |
| uk/gov/change-address/licence-photo-fee Change photo at the same time (online) | 14 GBP | — | 2026-10-04 |
| uk/gov/change-address/licence-time-online Licence delivery, online | within a week statement | — | 2026-10-04 |
| uk/gov/change-address/licence-time-post Licence delivery, by post | usually within 3 weeks statement | — | 2026-10-04 |
| uk/gov/change-address/fine Fine for not telling DVLA | 1000 GBP (up to) | — | 2026-10-04 |
| uk/gov/change-address/v5c-fee Change address on the V5C log book | usually free statement | — | 2026-10-04 |
| uk/gov/change-address/v5c-start-url V5C change-of-address online service | http://change-address-v5c.service.gov.uk/ url | — | 2026-10-04 |
| uk/gov/change-address/v5c-hours V5C online service hours | Monday to Friday 7am to 9pm; Saturday and Sunday 7am to 8pm statement | — | 2026-10-04 |
| uk/gov/change-address/v5c-needs V5C online: what you need | the registration number, the log book reference number, a UK address; tax first if due in the next 4 weeks statement | — | 2026-10-04 |
| uk/gov/change-address/v5c-arrival New log book arrival | contact DVLA after 4 weeks; £25 replacement fee if not notified within 6 weeks statement | — | 2026-10-04 |
| uk/gov/vehicle-tax-sorn/reference-needed Reference number to tax | a vehicle tax reminder or ‘last chance’ letter, the V5C log book (in your name), or the green ‘new keeper’ slip statement | — | 2026-10-04 |
| uk/gov/vehicle-tax-sorn/exempt-must-tax Exempt vehicles | must still be taxed (at £0) statement | — | 2026-10-04 |
| uk/gov/vehicle-tax-sorn/phone Phone service | 0300 123 4321, 24-hour; no Direct Debit by phone statement | — | 2026-10-04 |
| uk/gov/vehicle-tax-sorn/mot-update-lag MOT record lag | up to 2 days after a pass statement | — | 2026-10-04 |
| uk/gov/vehicle-tax-sorn/sorn-start-url SORN online service | https://www.sorn.service.gov.uk url | — | 2026-10-04 |
| uk/gov/vehicle-tax-sorn/sorn-refund Refund on SORN | full months of remaining tax statement | — | 2026-10-04 |
| uk/gov/vehicle-tax-sorn/sorn-start When a SORN starts | immediately, or the 1st of next month if applied in the month tax expires statement | — | 2026-10-04 |
| uk/gov/vehicle-tax-sorn/sorn-reference SORN reference numbers | 11-digit V5C number or 16-digit tax reminder reference statement | — | 2026-10-04 |
| uk/gov/vehicle-tax-sorn/replacement-v5c New log book (V62) if none | 25 GBP | — | 2026-10-04 |
| uk/gov/register-to-vote/time Time to register online | about 5 minutes statement | — | 2026-10-04 |
| uk/gov/register-to-vote/once How often | once; again after a change of name, address or nationality statement | — | 2026-10-04 |
| uk/gov/register-to-vote/age-england-ni Minimum age to register, England and Northern Ireland | 16 years | — | 2026-10-04 |
| uk/gov/register-to-vote/age-scotland-wales Minimum age to register, Scotland and Wales | 14 years | — | 2026-10-04 |
| uk/gov/register-to-vote/ni-number National Insurance number | asked for, but not required statement | — | 2026-10-04 |
| uk/gov/register-to-vote/overseas-renewal Overseas voter registration renewal | 3 years | — | 2026-10-04 |
| uk/gov/register-birth/deadline Registration deadline | 42 days | — | 2026-11-02 |
| uk/gov/register-birth/where Where | the local register office for the area of the birth, or the hospital before the mother leaves statement | — | 2026-11-02 |
| uk/gov/register-birth/certificate-fee Birth certificate (short or full) | 12.5 GBP | — | 2026-11-02 |
| uk/gov/register-birth/id-to-take What to take | proof of identity with your first name and surname: for a registration on or before 8 November 2026 one document (passport, birth certificate, deed poll, driving licence, proof of address, Council Tax bill, or marriage or civil partnership certificate); from 9 November 2026 one listed identity document (for example a passport, valid or expired, a current UK driving licence or a birth or adoption certificate) or two secondary documents (for example a utility bill, Council Tax statement, bank statement or P45/P60); the red book may be asked for statement | — | 2026-11-02 |
| uk/gov/register-death/deadline Registration deadline | 5 days | — | 2026-10-04 |
| uk/gov/register-death/medical-examiner Before registering | wait for the medical examiner’s office to confirm the death can be registered statement | — | 2026-10-04 |
| uk/gov/register-death/green-form Document issued | certificate for burial or cremation (‘the green form’) statement | — | 2026-10-04 |
| uk/gov/register-death/certificate-fee Death certificate copy (GRO) | 12.5 GBP | — | 2026-10-04 |
| uk/gov/register-death/certificate-priority Priority certificate (GRO) | 38.5 GBP | — | 2026-10-04 |
| uk/gov/blue-badge/fee-england Fee, England | 10 GBP (up to) | — | 2026-10-04 |
| uk/gov/blue-badge/fee-scotland Fee, Scotland | 20 GBP | — | 2026-10-04 |
| uk/gov/blue-badge/fee-wales Fee, Wales | free statement | — | 2026-10-04 |
| uk/gov/blue-badge/duration How long a badge lasts | usually up to 3 years statement | — | 2026-10-04 |
| uk/gov/blue-badge/decision-time Decision time | usually within 12 weeks (by the local council) statement | — | 2026-10-04 |
| uk/gov/blue-badge/documents What you need | a digital head-and-shoulders photo; proof of identity, address and benefits; NI number if you have one statement | — | 2026-10-04 |
| uk/gov/self-assessment/register-by Register by (new to Self Assessment for 2025-26) | 2026-10-05 date | — | 2026-10-04 |
| uk/gov/self-assessment/paper-deadline Paper return deadline (2025-26) | 2026-10-31 date | — | 2026-10-04 |
| uk/gov/self-assessment/online-deadline Online return deadline (2025-26) | 2027-01-31 date | — | 2026-10-04 |
| uk/gov/self-assessment/payment-deadline Payment deadline (2025-26) | 2027-01-31 date | — | 2026-10-04 |
| uk/gov/self-assessment/tax-code-deadline Online deadline to pay through your tax code | 2026-12-30 date | — | 2026-10-04 |
| uk/gov/self-assessment/late-filing-penalty Initial late filing penalty | 100 GBP | — | 2026-10-04 |
| uk/gov/self-assessment/sole-trader-threshold Sole trader income that requires a return | 1000 GBP (more than) | — | 2026-10-04 |
| uk/gov/self-assessment/mtd-income-tax-start Making Tax Digital for Income Tax: first mandated from | 2026-04-06 date | — | 2026-10-04 |
| uk/gov/self-assessment/mtd-thresholds Making Tax Digital for Income Tax qualifying-income thresholds | £50,000 (from 6 April 2026), £30,000 (from 6 April 2027), £20,000 (from 6 April 2028) statement | — | 2026-10-04 |
| uk/gov/national-insurance-number/how How to apply | online only, proving your identity statement | — | 2026-10-04 |
| uk/gov/national-insurance-number/eligibility Who can apply | live in the UK, have the right to work, and be working, looking for work or have a job offer statement | — | 2026-10-04 |
| uk/gov/national-insurance-number/processing-time Time to get the number | up to 4 weeks after proving identity statement | — | 2026-10-04 |
| uk/gov/national-insurance-number/documents Documents | a passport from any country, or an EU/Norway/Liechtenstein/Switzerland national identity card; a photo of yourself holding your passport statement | — | 2026-10-04 |
| uk/gov/national-insurance-number/start-work-before Starting work | allowed before the number arrives, with proof of right to work statement | — | 2026-10-04 |
| uk/gov/national-insurance-number/under-16-automatic UK residents with a Child Benefit claim | sent automatically in the 3 months before the 16th birthday statement | — | 2026-10-04 |
| uk/gov/national-insurance-number/helpline Application helpline (England, Scotland and Wales) | 0800 141 2079 statement | — | 2026-10-04 |
| uk/gov/universal-credit/eligibility Basic eligibility | live in the UK; 18 or over (some exceptions at 16-17); under State Pension age; £16,000 or less in money, savings and investments statement | — | 2026-10-04 |
| uk/gov/universal-credit/capital-limit Savings limit | 16000 GBP | — | 2026-10-04 |
| uk/gov/universal-credit/claim-window Time to complete the online claim | 28 days | — | 2026-10-04 |
| uk/gov/universal-credit/first-payment First payment | around 5 weeks (an advance is available) statement | — | 2026-10-04 |
| uk/gov/universal-credit/payment-frequency Payment frequency | monthly, 7 days after each assessment period (Scotland: once or twice a month) statement | — | 2026-10-04 |
| uk/gov/universal-credit/couples Couples | joint claim; both create accounts statement | — | 2026-10-04 |
| uk/gov/universal-credit/standard-allowance-single-25-plus Standard allowance, single 25 or over (monthly) | 424.9 GBP/month | — | 2026-10-04 |
| uk/gov/universal-credit/standard-allowance-single-under-25 Standard allowance, single under 25 (monthly) | 338.58 GBP/month | — | 2026-10-04 |
| uk/gov/universal-credit/standard-allowance-couple-25-plus Standard allowance, couple either 25 or over (monthly, both) | 666.97 GBP/month | — | 2026-10-04 |
| uk/gov/universal-credit/child-element Child amount, each child (monthly) | 303.94 GBP/month | — | 2026-10-04 |
| uk/gov/universal-credit/two-child-limit Children the child amount is paid for | every child (the 2-child limit ended on 6 April 2026) statement | — | 2026-10-04 |
| uk/gov/eu-settlement-scheme/fee Fee | free statement | — | 2026-10-04 |
| uk/gov/eu-settlement-scheme/deadline Deadline for most people | 2021-06-30 date | — | 2026-10-04 |
| uk/gov/eu-settlement-scheme/settled-residence Residence for settled status | 5 years in a row statement | — | 2026-10-04 |
| uk/gov/eu-settlement-scheme/pre-settled-extension Pre-settled status extension | 5 years, automatically, just before expiry statement | — | 2026-10-04 |
| uk/gov/eu-settlement-scheme/automatic-conversion Conversion to settled status | may be automatic; you can also apply as soon as eligible statement | — | 2026-10-04 |
| uk/gov/eu-settlement-scheme/absence-rule Absences allowed for conversion | not more than 30 months in the last 5 years, or 6 months in any 12-month period statement | — | 2026-10-04 |
| uk/gov/eu-settlement-scheme/citizenship British citizenship after settled status | usually after 12 months statement | — | 2026-10-04 |
| uk/gov/eu-settlement-scheme/joining-family-protection Joining family member automatic protection | 90 days | — | 2026-10-04 |
| uk/gov/evisa/what What an eVisa is | a digital record of identity, immigration status and its conditions; it has replaced physical immigration documents statement | — | 2026-10-04 |
| uk/gov/evisa/fee Cost of a UKVI account or eVisa access | free statement | — | 2026-10-04 |
| uk/gov/evisa/account-needs To create a UKVI account | a phone number and email; a valid passport with the visa application number or BRP number, or the expired BRP; a smartphone app to confirm identity statement | — | 2026-10-04 |
| uk/gov/evisa/brp-status Biometric residence permits | all BRPs have expired and have been replaced by eVisas statement | — | 2026-10-04 |
| uk/gov/evisa/expired-brp-use-until Expired BRP usable (to sign in, create an account or extend) until | 24 months after the printed expiry date or 31 December 2026, whichever comes first statement | — | 2026-10-04 |
| uk/gov/evisa/expired-brp-travel Expired BRP accepted for travel to the UK | no longer, since 2 June 2025 statement | — | 2026-10-04 |
| uk/gov/evisa/lost-brp-fine Fine for not reporting a lost or stolen BRP | 1000 GBP (up to) | — | 2026-10-04 |
| uk/gov/evisa/travel Travelling with an eVisa | add your passport or travel document details to the UKVI account statement | — | 2026-10-04 |
| uk/gov/eta/fee ETA fee | 20 GBP | — | 2026-10-04 |
| uk/gov/eta/validity How long an ETA lasts | 2 years or until the passport expires, whichever is sooner; multiple journeys statement | — | 2026-10-04 |
| uk/gov/eta/max-stay Maximum stay per visit | 6 months | — | 2026-10-04 |
| uk/gov/eta/decision-time Decision time | usually within a day; up to 3 working days statement | — | 2026-10-04 |
| uk/gov/eta/who-needs Who needs one | visitors who do not need a visa (e.g. Europe, USA, Australia, Canada); every traveller including babies; not British or Irish citizens statement | — | 2026-10-04 |
| uk/gov/eta/refund Refunds | none after applying statement | — | 2026-10-04 |
| uk/gov/eta/rollout-non-european Required for eligible non-European visitors from | 2025-01-08 date | — | 2026-10-04 |
| uk/gov/eta/rollout-european Required for eligible European visitors from | 2025-04-02 date | — | 2026-10-04 |
| uk/gov/eta/enforced-from Enforced (carriers refuse boarding without an ETA or eVisa) from | 2026-02-25 date | — | 2026-10-04 |
| uk/gov/eta/crown-dependencies Also covers Jersey, Guernsey and the Isle of Man | yes, since 9 April 2026 statement | — | 2026-10-04 |
| uk/cpi/annual-rate CPI 12-month inflation rate (all items) | 3.5 % | 2026-09 | 2026-10-31 |
| uk/cpi/index-level CPI index (all items) | 144.1 index, 2015=100 | 2026-09 | 2026-10-31 |
| uk/cpi/annual-average-2021 CPI annual rate for 2021 (change in the calendar-year average index) | 2.6 % | 2021 | 2026-10-31 |
| uk/cpi/annual-average-2022 CPI annual rate for 2022 (change in the calendar-year average index) | 9.1 % | 2022 | 2026-10-31 |
| uk/cpi/annual-average-2023 CPI annual rate for 2023 (change in the calendar-year average index) | 7.3 % | 2023 | 2026-10-31 |
| uk/cpi/annual-average-2024 CPI annual rate for 2024 (change in the calendar-year average index) | 2.5 % | 2024 | 2026-10-31 |
| uk/cpi/annual-average-2025 CPI annual rate for 2025 (change in the calendar-year average index) | 3.4 % | 2025 | 2026-10-31 |
| uk/cpih/annual-rate CPIH 12-month inflation rate (all items) | 3.6 % | 2026-09 | 2026-10-31 |
| key | value | period | verified |
|---|---|---|---|
| us/fed-funds/lower US Federal Reserve: Federal funds target range — lower bound | 3.75 % per annum | — | 2026-10-31 |
| us/fed-funds/upper US Federal Reserve: Federal funds target range — upper bound | 4 % per annum | — | 2026-10-31 |
| us/income-tax/brackets-single Rate schedule — Single (unmarried individuals other than surviving spouses and heads of household), § 1(j)(2)(C) | [{"over":0,"notOver":12400,"rate":10,"taxAtLowerBound":0},{"over":12400,"notOver":50400,"rate":12,"taxAtLowerBound":1240},{"over":50400,"notOver":105700,"rate":22,"taxAtLowerBound":5800},{"over":105700,"notOver":201775,"rate":24,"taxAtLowerBound":17966},{"over":201775,"notOver":256225,"rate":32,"taxAtLowerBound":41024},{"over":256225,"notOver":640600,"rate":35,"taxAtLowerBound":58448},{"over":640600,"notOver":null,"rate":37,"taxAtLowerBound":192979.25}] USD taxable income → marginal rate % | 2026 | 2026-10-03 |
| us/income-tax/brackets-married-joint Rate schedule — Married filing jointly and surviving spouses, § 1(j)(2)(A) | [{"over":0,"notOver":24800,"rate":10,"taxAtLowerBound":0},{"over":24800,"notOver":100800,"rate":12,"taxAtLowerBound":2480},{"over":100800,"notOver":211400,"rate":22,"taxAtLowerBound":11600},{"over":211400,"notOver":403550,"rate":24,"taxAtLowerBound":35932},{"over":403550,"notOver":512450,"rate":32,"taxAtLowerBound":82048},{"over":512450,"notOver":768700,"rate":35,"taxAtLowerBound":116896},{"over":768700,"notOver":null,"rate":37,"taxAtLowerBound":206583.5}] USD taxable income → marginal rate % | 2026 | 2026-10-03 |
| us/income-tax/brackets-head-of-household Rate schedule — Heads of households, § 1(j)(2)(B) | [{"over":0,"notOver":17700,"rate":10,"taxAtLowerBound":0},{"over":17700,"notOver":67450,"rate":12,"taxAtLowerBound":1770},{"over":67450,"notOver":105700,"rate":22,"taxAtLowerBound":7740},{"over":105700,"notOver":201750,"rate":24,"taxAtLowerBound":16155},{"over":201750,"notOver":256200,"rate":32,"taxAtLowerBound":39207},{"over":256200,"notOver":640600,"rate":35,"taxAtLowerBound":56631},{"over":640600,"notOver":null,"rate":37,"taxAtLowerBound":191171}] USD taxable income → marginal rate % | 2026 | 2026-10-03 |
| us/income-tax/brackets-married-separate Rate schedule — Married filing separately, § 1(j)(2)(D) | [{"over":0,"notOver":12400,"rate":10,"taxAtLowerBound":0},{"over":12400,"notOver":50400,"rate":12,"taxAtLowerBound":1240},{"over":50400,"notOver":105700,"rate":22,"taxAtLowerBound":5800},{"over":105700,"notOver":201775,"rate":24,"taxAtLowerBound":17966},{"over":201775,"notOver":256225,"rate":32,"taxAtLowerBound":41024},{"over":256225,"notOver":384350,"rate":35,"taxAtLowerBound":58448},{"over":384350,"notOver":null,"rate":37,"taxAtLowerBound":103291.75}] USD taxable income → marginal rate % | 2026 | 2026-10-03 |
| us/income-tax/standard-deduction-single Standard deduction — Single and Married filing separately | 16100 USD/year | 2026 | 2026-10-03 |
| us/income-tax/standard-deduction-married-joint Standard deduction — Married filing jointly and surviving spouses | 32200 USD/year | 2026 | 2026-10-03 |
| us/income-tax/standard-deduction-head-of-household Standard deduction — Heads of households | 24150 USD/year | 2026 | 2026-10-03 |
| us/income-tax/additional-standard-deduction-aged-blind Additional standard deduction for aged (65+) or blind, § 63(f) — per qualifying condition, married or surviving spouse | 1650 USD/year | 2026 | 2026-10-03 |
| us/income-tax/additional-standard-deduction-aged-blind-unmarried Additional standard deduction for aged (65+) or blind, § 63(f) — per qualifying condition, unmarried and not a surviving spouse | 2050 USD/year | 2026 | 2026-10-03 |
| us/income-tax/standard-deduction-dependent Standard deduction for an individual claimable as a dependent, § 63(c)(5) — cannot exceed the greater of this amount or $450 plus earned income | 1350 USD/year | 2026 | 2026-10-03 |
| us/income-tax/top-rate Top marginal rate | 37 % | 2026 | 2026-10-03 |
| us/income-tax/senior-deduction Enhanced deduction for seniors (age 65 and older), per eligible individual, tax years 2025 through 2028 | 6000 USD/year per eligible individual | 2026 | 2026-10-31 |
| us/income-tax/senior-deduction-phase-out-start-single Enhanced deduction for seniors: MAGI where the phase-out starts, other than joint filers | 75000 USD MAGI | 2026 | 2026-10-31 |
| us/income-tax/senior-deduction-phase-out-start-married-joint Enhanced deduction for seniors: MAGI where the phase-out starts, joint filers | 150000 USD MAGI | 2026 | 2026-10-31 |
| us/income-tax/senior-deduction-phase-out-rate Enhanced deduction for seniors: reduction per dollar of MAGI over the start, applied to each $6,000 | 6 % of MAGI over the start | 2026 | 2026-10-31 |
| us/social-security/wage-base OASDI contribution and benefit base (Social Security wage base) | 184500 USD/year | 2026 | 2026-10-03 |
| us/social-security/employee-rate Social Security tax rate — employee share | 6.2 % | 2026 | 2026-10-03 |
| us/social-security/employer-rate Social Security tax rate — employer share | 6.2 % | 2026 | 2026-10-03 |
| us/social-security/cola Cost-of-living adjustment to benefits effective December 2025 (paid January 2026) | 2.8 % | 2026 | 2026-10-03 |
| us/social-security/quarter-of-coverage Earnings required for one quarter of coverage | 1890 USD | 2026 | 2026-10-03 |
| us/medicare/rate Medicare tax rate — employee share (employer pays the same) | 1.45 % | 2026 | 2026-10-03 |
| us/medicare/additional-rate Additional Medicare Tax rate (employee only; no employer match) | 0.9 % | 2026 | 2026-10-03 |
| us/medicare/additional-threshold-married-joint Additional Medicare Tax threshold — Married filing jointly | 250000 USD/year | 2026 | 2026-10-03 |
| us/medicare/additional-threshold-married-separate Additional Medicare Tax threshold — Married filing separately | 125000 USD/year | 2026 | 2026-10-03 |
| us/medicare/additional-threshold-single Additional Medicare Tax threshold — Single, Head of household, Qualifying widow(er) | 200000 USD/year | 2026 | 2026-10-03 |
| us/medicare/additional-withholding-threshold Employer withholding threshold for Additional Medicare Tax (per employer, regardless of filing status) | 200000 USD/year | 2026 | 2026-10-03 |
| us/retirement/401k-elective-deferral 401(k) / 403(b) / governmental 457(b) / TSP elective deferral limit, § 402(g)(1) | 24500 USD/year | 2026 | 2026-10-03 |
| us/retirement/401k-catch-up-50 Catch-up contribution, age 50 and over, § 414(v)(2)(B)(i) | 8000 USD/year | 2026 | 2026-10-03 |
| us/retirement/401k-catch-up-60-63 Higher catch-up contribution for individuals who attain age 60, 61, 62 or 63 in 2026, § 414(v)(2)(E)(i) (SECURE 2.0) | 11250 USD/year | 2026 | 2026-10-03 |
| us/retirement/roth-catch-up-wage-threshold Wage threshold above which catch-up contributions must be Roth, § 414(v)(7)(A) (based on prior-year FICA wages) | 150000 USD/year | 2026 | 2026-10-03 |
| us/retirement/defined-contribution-annual-additions Defined contribution plan annual additions limit, § 415(c)(1)(A) | 72000 USD/year | 2026 | 2026-10-03 |
| us/retirement/compensation-limit Annual compensation limit, § 401(a)(17) | 360000 USD/year | 2026 | 2026-10-03 |
| us/retirement/ira-limit IRA contribution limit (traditional + Roth combined), § 219(b)(5)(A) | 7500 USD/year | 2026 | 2026-10-03 |
| us/retirement/ira-catch-up IRA catch-up contribution, age 50 and over, § 219(b)(5)(B)(ii) (indexed from 2024 under SECURE 2.0) | 1100 USD/year | 2026 | 2026-10-03 |
| us/retirement/simple-deferral SIMPLE IRA / SIMPLE 401(k) salary reduction limit, § 408(p)(2)(E)(i)(III) | 17000 USD/year | 2026 | 2026-10-03 |
| us/retirement/highly-compensated-employee Highly compensated employee threshold, § 414(q)(1)(B) | 160000 USD/year | 2026 | 2026-10-03 |
| us/retirement/qcd-limit Qualified charitable distribution annual limit, § 408(d)(8)(A) | 111000 USD/year | 2026 | 2026-10-31 |
| us/retirement/uniform-lifetime-table 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 | [{"age":72,"applicableDenominator":27.4},{"age":73,"applicableDenominator":26.5},{"age":74,"applicableDenominator":25.5},{"age":75,"applicableDenominator":24.6},{"age":76,"applicableDenominator":23.7},{"age":77,"applicableDenominator":22.9},{"age":78,"applicableDenominator":22},{"age":79,"applicableDenominator":21.1},{"age":80,"applicableDenominator":20.2},{"age":81,"applicableDenominator":19.4},{"age":82,"applicableDenominator":18.5},{"age":83,"applicableDenominator":17.7},{"age":84,"applicableDenominator":16.8},{"age":85,"applicableDenominator":16},{"age":86,"applicableDenominator":15.2},{"age":87,"applicableDenominator":14.4},{"age":88,"applicableDenominator":13.7},{"age":89,"applicableDenominator":12.9},{"age":90,"applicableDenominator":12.2},{"age":91,"applicableDenominator":11.5},{"age":92,"applicableDenominator":10.8},{"age":93,"applicableDenominator":10.1},{"age":94,"applicableDenominator":9.5},{"age":95,"applicableDenominator":8.9},{"age":96,"applicableDenominator":8.4},{"age":97,"applicableDenominator":7.8},{"age":98,"applicableDenominator":7.3},{"age":99,"applicableDenominator":6.8},{"age":100,"applicableDenominator":6.4},{"age":101,"applicableDenominator":6},{"age":102,"applicableDenominator":5.6},{"age":103,"applicableDenominator":5.2},{"age":104,"applicableDenominator":4.9},{"age":105,"applicableDenominator":4.6},{"age":106,"applicableDenominator":4.3},{"age":107,"applicableDenominator":4.1},{"age":108,"applicableDenominator":3.9},{"age":109,"applicableDenominator":3.7},{"age":110,"applicableDenominator":3.5},{"age":111,"applicableDenominator":3.4},{"age":112,"applicableDenominator":3.3},{"age":113,"applicableDenominator":3.1},{"age":114,"applicableDenominator":3},{"age":115,"applicableDenominator":2.9},{"age":116,"applicableDenominator":2.8},{"age":117,"applicableDenominator":2.7},{"age":118,"applicableDenominator":2.5},{"age":119,"applicableDenominator":2.3},{"age":120,"applicableDenominator":2,"andOver":true}] divisor of the prior year-end balance, by age reached in the year | 2026 | 2026-10-31 |
| us/retirement/rmd-applicable-age-by-birth-year RMD applicable age by date of birth (the 1959 row is reserved in the final regulations; the proposed value is shown separately) | [{"bornBefore":"1949-07-01","applicableAge":70.5},{"bornFrom":"1949-07-01","bornBefore":"1951-01-01","applicableAge":72},{"bornFrom":"1951-01-01","bornBefore":"1959-01-01","applicableAge":73},{"bornFrom":"1959-01-01","bornBefore":"1960-01-01","applicableAge":null,"proposedApplicableAge":73,"status":"reserved in 26 CFR 1.401(a)(9)-2(b)(2)(v); age 73 is proposed, not final"},{"bornFrom":"1960-01-01","applicableAge":75}] years of age by date of birth | 2026 | 2026-10-31 |
| us/hsa/contribution-self-only HSA annual contribution limit — self-only HDHP coverage, § 223(b)(2)(A) | 4400 USD/year | 2026 | 2026-10-03 |
| us/hsa/contribution-family HSA annual contribution limit — family HDHP coverage, § 223(b)(2)(B) | 8750 USD/year | 2026 | 2026-10-03 |
| us/hsa/hdhp-min-deductible-self-only HDHP minimum annual deductible — self-only | 1700 USD | 2026 | 2026-10-03 |
| us/hsa/hdhp-min-deductible-family HDHP minimum annual deductible — family | 3400 USD | 2026 | 2026-10-03 |
| us/hsa/hdhp-max-out-of-pocket-self-only HDHP maximum annual out-of-pocket (deductibles, co-payments, other amounts, not premiums) — self-only | 8500 USD | 2026 | 2026-10-03 |
| us/hsa/hdhp-max-out-of-pocket-family HDHP maximum annual out-of-pocket — family | 17000 USD | 2026 | 2026-10-03 |
| us/hsa/excepted-benefit-hra Excepted benefit HRA maximum newly available amount, plan years beginning in 2026 | 2200 USD/plan year | 2026 | 2026-10-03 |
| us/estate-gift/basic-exclusion Estate and gift tax basic exclusion amount, § 2010(c)(3) (set by OBBBA § 70106 for 2026; indexed from 2027) | 15000000 USD | 2026 | 2026-10-03 |
| us/estate-gift/gst-exemption Generation-skipping transfer tax exemption, § 2631(c) | 15000000 USD | 2026 | 2026-10-03 |
| us/estate-gift/annual-gift-exclusion Annual exclusion for gifts, § 2503(b) | 19000 USD per donee per year | 2026 | 2026-10-03 |
| us/estate-gift/annual-gift-exclusion-noncitizen-spouse Annual exclusion for gifts to a spouse who is not a U.S. citizen, § 2523(i)(2) | 194000 USD/year | 2026 | 2026-10-03 |
| us/social-security-benefits/bend-point-first PIA formula first bend point, workers first eligible in 2026 | 1286 USD/month of AIME | 2026 | 2026-10-31 |
| us/social-security-benefits/bend-point-second PIA formula second bend point, workers first eligible in 2026 | 7749 USD/month of AIME | 2026 | 2026-10-31 |
| us/social-security-benefits/bend-point-first-2027 PIA formula first bend point, workers first eligible in 2027 | 1340 USD/month of AIME | 2027 | 2026-10-31 |
| us/social-security-benefits/bend-point-second-2027 PIA formula second bend point, workers first eligible in 2027 | 8077 USD/month of AIME | 2027 | 2026-10-31 |
| us/social-security-benefits/full-retirement-age-by-birth-year Full (normal) retirement age by year of birth | [{"born":"1943-1954","years":66,"months":0},{"born":"1955","years":66,"months":2},{"born":"1956","years":66,"months":4},{"born":"1957","years":66,"months":6},{"born":"1958","years":66,"months":8},{"born":"1959","years":66,"months":10},{"born":"1960 and later","years":67,"months":0}] years and months of age | 2026 | 2026-10-31 |
| us/social-security-benefits/early-reduction-worker-first-36-months Early-retirement reduction of the worker benefit, each of the first 36 months before full retirement age | 5/9 % of PIA per month (a fraction of 1%) | 2026 | 2026-10-31 |
| us/social-security-benefits/early-reduction-worker-additional-months Early-retirement reduction of the worker benefit, each month beyond the first 36 | 5/12 % of PIA per month (a fraction of 1%) | 2026 | 2026-10-31 |
| us/social-security-benefits/early-reduction-spouse-first-36-months Early-retirement reduction of the spouse benefit, each of the first 36 months before full retirement age | 25/36 % of spouse benefit per month (a fraction of 1%) | 2026 | 2026-10-31 |
| us/social-security-benefits/early-reduction-spouse-additional-months Early-retirement reduction of the spouse benefit, each month beyond the first 36 | 5/12 % of spouse benefit per month (a fraction of 1%) | 2026 | 2026-10-31 |
| us/social-security-benefits/delayed-credit-monthly Delayed retirement credit per month after full retirement age, born 1943 or later, up to age 70 | 2/3 % per month (a fraction of 1%) | 2026 | 2026-10-31 |
| us/social-security-benefits/delayed-credit-annual Delayed retirement credit per 12 months after full retirement age, born 1943 or later, up to age 70 | 8 %/year | 2026 | 2026-10-31 |
| us/social-security-benefits/earnings-test-lower Retirement earnings test exempt amount in 2026, years before the year of reaching full retirement age | 24480 USD/year | 2026 | 2026-10-31 |
| us/social-security-benefits/earnings-test-higher Retirement earnings test exempt amount in 2026, the year of reaching full retirement age | 65160 USD/year | 2026 | 2026-10-31 |
| us/social-security-benefits/earnings-test-lower-2027 Retirement earnings test exempt amount in 2027, years before the year of reaching full retirement age | 25560 USD/year | 2027 | 2026-10-31 |
| us/social-security-benefits/earnings-test-higher-2027 Retirement earnings test exempt amount in 2027, the year of reaching full retirement age | 67920 USD/year | 2027 | 2026-10-31 |
| us/social-security-benefits/max-benefit-at-fra-2027 Initial monthly benefit, retirement at age 67 in January 2027 with maximum-taxable earnings since age 22 | 4188 USD/month | 2027 | 2026-10-31 |
| us/social-security-benefits/cola-2027 Cost-of-living adjustment beginning with December 2026 benefits (payable January 2027) | 3.6 % | 2027 | 2026-10-31 |
| us/social-security-benefits/taxation-base-amount-single Base amount for taxing benefits: single, head of household, qualifying surviving spouse, or married filing separately and apart all year | 25000 USD/year | 2026 | 2026-10-31 |
| us/social-security-benefits/taxation-base-amount-married-joint Base amount for taxing benefits: married filing jointly | 32000 USD/year | 2026 | 2026-10-31 |
| us/social-security-benefits/taxation-base-amount-married-separate-together Base amount for taxing benefits: married filing separately and lived with spouse at any time in the year | 0 USD/year | 2026 | 2026-10-31 |
| us/social-security-benefits/taxation-85-percent-threshold-single Income above which up to 85% of benefits can be taxable: other than married filing jointly | 34000 USD/year | 2026 | 2026-10-31 |
| us/social-security-benefits/taxation-85-percent-threshold-married-joint Income above which up to 85% of benefits can be taxable: married filing jointly | 44000 USD/year | 2026 | 2026-10-31 |
| us/medicare-costs/part-b-standard-premium Medicare Part B standard monthly premium, 2026 | 202.9 USD/month | 2026 | 2026-10-31 |
| us/medicare-costs/part-b-deductible Medicare Part B annual deductible, 2026 | 283 USD/year | 2026 | 2026-10-31 |
| us/medicare-costs/part-a-deductible Medicare Part A inpatient hospital deductible per benefit period, 2026 | 1736 USD/benefit period | 2026 | 2026-10-31 |
| us/medicare-costs/part-d-out-of-pocket-limit Medicare Part D yearly out-of-pocket limit, 2026 | 2100 USD/year | 2026 | 2026-10-31 |
| us/medicare-costs/irmaa-individual-return IRMAA 2026: beneficiaries who file individual tax returns, full Part B coverage and Part D | [{"magiAtMost":109000,"partBAdjustment":0,"partBTotalPremium":202.9,"partDAdjustment":0},{"magiOver":109000,"magiAtMost":137000,"partBAdjustment":81.2,"partBTotalPremium":284.1,"partDAdjustment":14.5},{"magiOver":137000,"magiAtMost":171000,"partBAdjustment":202.9,"partBTotalPremium":405.8,"partDAdjustment":37.5},{"magiOver":171000,"magiAtMost":205000,"partBAdjustment":324.6,"partBTotalPremium":527.5,"partDAdjustment":60.4},{"magiOver":205000,"magiLessThan":500000,"partBAdjustment":446.3,"partBTotalPremium":649.2,"partDAdjustment":83.3},{"magiAtLeast":500000,"partBAdjustment":487,"partBTotalPremium":689.9,"partDAdjustment":91}] USD/month by MAGI row (partBAdjustment, partBTotalPremium; partDAdjustment is added to the plan premium) | 2026 | 2026-10-31 |
| us/medicare-costs/irmaa-joint-return IRMAA 2026: beneficiaries who file joint tax returns, full Part B coverage and Part D | [{"magiAtMost":218000,"partBAdjustment":0,"partBTotalPremium":202.9,"partDAdjustment":0},{"magiOver":218000,"magiAtMost":274000,"partBAdjustment":81.2,"partBTotalPremium":284.1,"partDAdjustment":14.5},{"magiOver":274000,"magiAtMost":342000,"partBAdjustment":202.9,"partBTotalPremium":405.8,"partDAdjustment":37.5},{"magiOver":342000,"magiAtMost":410000,"partBAdjustment":324.6,"partBTotalPremium":527.5,"partDAdjustment":60.4},{"magiOver":410000,"magiLessThan":750000,"partBAdjustment":446.3,"partBTotalPremium":649.2,"partDAdjustment":83.3},{"magiAtLeast":750000,"partBAdjustment":487,"partBTotalPremium":689.9,"partDAdjustment":91}] USD/month by MAGI row (partBAdjustment, partBTotalPremium; partDAdjustment is added to the plan premium) | 2026 | 2026-10-31 |
| us/medicare-costs/irmaa-married-separate IRMAA 2026: married, lived with spouse at any time in the year, filing separately, full Part B coverage and Part D | [{"magiAtMost":109000,"partBAdjustment":0,"partBTotalPremium":202.9,"partDAdjustment":0},{"magiOver":109000,"magiLessThan":391000,"partBAdjustment":446.3,"partBTotalPremium":649.2,"partDAdjustment":83.3},{"magiAtLeast":391000,"partBAdjustment":487,"partBTotalPremium":689.9,"partDAdjustment":91}] USD/month by MAGI row (partBAdjustment, partBTotalPremium; partDAdjustment is added to the plan premium) | 2026 | 2026-10-31 |
| us/capital-gains/zero-rate-max-married-joint Maximum zero rate amount: married filing jointly and surviving spouse | 98900 USD taxable income | 2026 | 2026-10-31 |
| us/capital-gains/zero-rate-max-married-separate Maximum zero rate amount: married filing separately | 49450 USD taxable income | 2026 | 2026-10-31 |
| us/capital-gains/zero-rate-max-head-of-household Maximum zero rate amount: head of household | 66200 USD taxable income | 2026 | 2026-10-31 |
| us/capital-gains/zero-rate-max-single Maximum zero rate amount: all other individuals | 49450 USD taxable income | 2026 | 2026-10-31 |
| us/capital-gains/fifteen-rate-max-married-joint Maximum 15% rate amount: married filing jointly and surviving spouse | 613700 USD taxable income | 2026 | 2026-10-31 |
| us/capital-gains/fifteen-rate-max-married-separate Maximum 15% rate amount: married filing separately | 306850 USD taxable income | 2026 | 2026-10-31 |
| us/capital-gains/fifteen-rate-max-head-of-household Maximum 15% rate amount: head of household | 579600 USD taxable income | 2026 | 2026-10-31 |
| us/capital-gains/fifteen-rate-max-single Maximum 15% rate amount: all other individuals | 545500 USD taxable income | 2026 | 2026-10-31 |
| us/capital-gains/niit-rate Net Investment Income Tax rate | 3.8 % | 2026 | 2026-10-31 |
| us/capital-gains/niit-threshold-married-joint Net Investment Income Tax MAGI threshold: married filing jointly | 250000 USD MAGI | 2026 | 2026-10-31 |
| us/capital-gains/niit-threshold-married-separate Net Investment Income Tax MAGI threshold: married filing separately | 125000 USD MAGI | 2026 | 2026-10-31 |
| us/capital-gains/niit-threshold-single Net Investment Income Tax MAGI threshold: single or head of household | 200000 USD MAGI | 2026 | 2026-10-31 |
| us/capital-gains/niit-threshold-surviving-spouse Net Investment Income Tax MAGI threshold: qualifying widow(er) with a child | 250000 USD MAGI | 2026 | 2026-10-31 |
| us/cpi-u/annual-rate CPI-U 12-month percent change (all items, U.S. city average, not seasonally adjusted) | 3.7 % | 2026-09 | 2026-10-31 |
| us/cpi-u/index-level CPI-U index level (all items, U.S. city average, not seasonally adjusted, 1982-84=100) | 336.94 index, 1982-84=100 | 2026-09 | 2026-10-31 |
| us/cpi-u/annual-average-2021 CPI-U annual average 2021 (all items, U.S. city average, 1982-84=100) | 270.97 index, 1982-84=100 | 2021 | 2026-10-31 |
| us/cpi-u/annual-average-2022 CPI-U annual average 2022 (all items, U.S. city average, 1982-84=100) | 292.655 index, 1982-84=100 | 2022 | 2026-10-31 |
| us/cpi-u/annual-average-2023 CPI-U annual average 2023 (all items, U.S. city average, 1982-84=100) | 304.702 index, 1982-84=100 | 2023 | 2026-10-31 |
| us/cpi-u/annual-average-2024 CPI-U annual average 2024 (all items, U.S. city average, 1982-84=100) | 313.689 index, 1982-84=100 | 2024 | 2026-10-31 |
| us/cpi-u/annual-average-2025 CPI-U annual average 2025 (all items, U.S. city average, 1982-84=100) | 321.943 index, 1982-84=100 | 2025 | 2026-10-31 |
| key | value | period | verified |
|---|---|---|---|
| eu/ecb/deposit-facility European Central Bank: Deposit facility rate | 2.5 % per annum | — | 2026-10-31 |
| eu/ecb/main-refinancing European Central Bank: Main refinancing operations rate (fixed rate tenders) | 2.65 % per annum | — | 2026-10-31 |
| eu/ecb/marginal-lending European Central Bank: Marginal lending facility rate | 2.9 % per annum | — | 2026-10-31 |
| key | value | period | verified |
|---|---|---|---|
| de/income-tax/grundfreibetrag Basic personal allowance (zero-rate zone of the tariff) | 12348 EUR/year | 2026 | 2026-10-03 |
| de/income-tax/tarif-zonen Tariff zones, boundaries and polynomial coefficients | [{"zone":1,"name":"Grundfreibetrag (nullzone)","from":0,"to":12348,"formula":"0","marginalRate":"0 %"},{"zone":2,"name":"erste Progressionszone","from":12349,"to":17799,"formula":"(914,51 · y + 1 400) · y","y":"ein Zehntausendstel des den Grundfreibetrag (12 348 €) übersteigenden Teils des zvE","marginalRate":"14 % rising to ≈ 24 %"},{"zone":3,"name":"zweite Progressionszone","from":17800,"to":69878,"formula":"(173,10 · z + 2 397) · z + 1 034,87","z":"ein Zehntausendstel des 17 799 € übersteigenden Teils des zvE","marginalRate":"≈ 24 % rising to 42 %"},{"zone":4,"name":"Proportionalzone (Spitzensteuersatz)","from":69879,"to":277825,"formula":"0,42 · x − 11 135,63","marginalRate":"42 %"},{"zone":5,"name":"Proportionalzone (Reichensteuer)","from":277826,"to":null,"formula":"0,45 · x − 19 470,38","marginalRate":"45 %"}] EUR zvE → formula | 2026 | 2026-10-03 |
| de/income-tax/eingangssteuersatz Entry marginal rate (first euro above the Grundfreibetrag) | 14 % | 2026 | 2026-10-03 |
| de/income-tax/spitzensteuersatz-schwelle Top rate 42 % applies from this zvE (single assessment; double for Splitting) | 69879 EUR/year | 2026 | 2026-10-03 |
| de/income-tax/spitzensteuersatz Top marginal rate | 42 % | 2026 | 2026-10-03 |
| de/income-tax/reichensteuer-schwelle Wealth-tax surcharge rate 45 % applies from this zvE (single assessment; double for Splitting) | 277826 EUR/year | 2026 | 2026-10-03 |
| de/income-tax/reichensteuer Highest marginal rate | 45 % | 2026 | 2026-10-03 |
| de/income-tax/soli-satz Solidarity surcharge rate on income tax | 5.5 % of Einkommensteuer | 2026 | 2026-10-03 |
| de/income-tax/soli-freigrenze-einzel Solidarity surcharge exemption threshold, measured on the income tax due, single assessment | 20350 EUR Einkommensteuer/year | 2026 | 2026-10-03 |
| de/income-tax/soli-freigrenze-splitting Solidarity surcharge exemption threshold, joint assessment | 40700 EUR Einkommensteuer/year | 2026 | 2026-10-03 |
| de/income-tax/soli-milderungszone Phase-in cap: surcharge may not exceed 11.9 % of the excess of the income tax over the Freigrenze | 11.9 % of (Einkommensteuer − Freigrenze) | 2026 | 2026-10-03 |
| de/social-insurance/bbg-rv-av-jahr Contribution ceiling, pension and unemployment insurance — annual | 101400 EUR/year | 2026 | 2026-10-03 |
| de/social-insurance/bbg-rv-av-monat Contribution ceiling, pension and unemployment insurance — monthly | 8450 EUR/month | 2026 | 2026-10-03 |
| de/social-insurance/bbg-knappschaft-jahr Contribution ceiling, miners' pension insurance — annual | 124800 EUR/year | 2026 | 2026-10-03 |
| de/social-insurance/bbg-kv-pv-jahr Contribution ceiling, health and long-term-care insurance — annual | 69750 EUR/year | 2026 | 2026-10-03 |
| de/social-insurance/bbg-kv-pv-monat Contribution ceiling, health and care insurance — monthly | 5812.5 EUR/month | 2026 | 2026-10-03 |
| de/social-insurance/jaeg-jahr Compulsory-insurance income threshold for statutory health insurance — annual | 77400 EUR/year | 2026 | 2026-10-03 |
| de/social-insurance/bezugsgroesse-jahr Reference value of the social insurance system — annual | 47460 EUR/year | 2026 | 2026-10-03 |
| de/social-insurance/durchschnittsentgelt-vorlaeufig Provisional average earnings used for pension points (Entgeltpunkte) | 51944 EUR/year | 2026 | 2026-10-03 |
| de/social-insurance/kv-allgemeiner-beitragssatz Statutory health insurance general contribution rate (total; employee and employer each 7.3 %) | 14.6 % | 2026 | 2026-10-03 |
| de/social-insurance/kv-ermaessigter-beitragssatz Reduced health insurance rate (no sick-pay entitlement) | 14 % | 2026 | 2026-10-03 |
| de/social-insurance/kv-durchschnittlicher-zusatzbeitrag Average supplementary health insurance contribution rate announced by the BMG for 2026 (total; split equally employee/employer; each Krankenkasse sets its own actual rate) | 2.9 % | 2026 | 2026-10-03 |
| de/social-insurance/rv-beitragssatz Statutory pension insurance contribution rate (total; employee and employer each 9.3 %) | 18.6 % | 2026 | 2026-10-03 |
| de/social-insurance/av-beitragssatz Unemployment insurance contribution rate (total; employee and employer each 1.3 %) | 2.6 % | 2026 | 2026-10-03 |
| de/social-insurance/pv-beitragssatz Long-term-care insurance contribution rate (total; employee and employer each 1.8 % outside Sachsen) | 3.6 % | 2026 | 2026-10-03 |
| de/social-insurance/pv-kinderlosenzuschlag Childless surcharge (employee only, from the month after the 23rd birthday) — employee total becomes 2.4 % | 0.6 percentage points | 2026 | 2026-10-03 |
| de/social-insurance/pv-kinderabschlag Per-child reduction of the employee rate for the 2nd to 5th child under 25 | 0.25 percentage points per child | 2026 | 2026-10-03 |
| de/social-insurance/pv-sachsen Saxony split of the 3.6 % rate: employee 2.3 %, employer 1.3 % | {"employee":2.3,"employer":1.3} % | 2026 | 2026-10-03 |
| de/minimum-wage/mindestlohn-2026 Statutory minimum wage from 1 January 2026 | 13.9 EUR/hour gross | 2026 | 2026-10-03 |
| de/minimum-wage/mindestlohn-2027 Statutory minimum wage from 1 January 2027 (already fixed) | 14.6 EUR/hour gross | 2027 | 2026-10-03 |
| de/minijob/geringfuegigkeitsgrenze-2026 Minijob monthly earnings limit 2026 | 603 EUR/month | 2026 | 2026-10-03 |
| de/minijob/geringfuegigkeitsgrenze-2027 Minijob monthly earnings limit 2027 (follows the 14,60 € Mindestlohn) | 633 EUR/month | 2027 | 2026-10-03 |
| de/minijob/midijob-obergrenze Upper limit of the reduced-contribution transition zone | 2000 EUR/month | 2026 | 2026-10-03 |
| de/kindergeld/kindergeld Child benefit per child per month | 259 EUR/month | 2026 | 2026-10-03 |
| de/kinderfreibetrag/kinderfreibetrag Child allowance for the child's basic subsistence — per parent | 3414 EUR/year | 2026 | 2026-10-03 |
| de/kinderfreibetrag/bea-freibetrag Allowance for care, upbringing and education needs — per parent | 1464 EUR/year | 2026 | 2026-10-03 |
| de/kinderfreibetrag/freibetraege-kinder-gesamt Total child allowances per child for jointly assessed parents: 2 × (3 414 + 1 464) | 9756 EUR/year | 2026 | 2026-10-03 |
| de/sparer-pauschbetrag/sparer-pauschbetrag Savers' allowance — single | 1000 EUR/year | 2026 | 2026-10-03 |
| de/sparer-pauschbetrag/sparer-pauschbetrag-zusammenveranlagung Savers' allowance — jointly assessed spouses | 2000 EUR/year | 2026 | 2026-10-03 |
| de/arbeitnehmer-pauschbetrag/arbeitnehmer-pauschbetrag Employee flat-rate allowance for work-related expenses | 1230 EUR/year | 2026 | 2026-10-03 |
| de/arbeitnehmer-pauschbetrag/versorgungsbezuege-pauschbetrag Flat allowance against pension-type employment income | 102 EUR/year | 2026 | 2026-10-03 |
| de/entfernungspauschale/entfernungspauschale Commuting allowance per kilometre of distance, from the first kilometre | 0.38 EUR/km/working day | 2026 | 2026-10-03 |
| de/entfernungspauschale/entfernungspauschale-hoechstbetrag Annual cap unless the commuter uses their own (or a provided) car | 4500 EUR/year | 2026 | 2026-10-03 |
| de/entfernungspauschale/familienheimfahrt Rate for one weekly family home trip under double-household rules | 0.38 EUR/km | 2026 | 2026-10-03 |
| de/vat/standard-rate Umsatzsteuer: allgemeiner Steuersatz (standard VAT rate) | 19 % | 2026 | 2026-10-31 |
| de/vat/reduced-rate Umsatzsteuer: ermäßigter Steuersatz (reduced VAT rate) | 7 % | 2026 | 2026-10-31 |
| key | value | period | verified |
|---|---|---|---|
| jp/weight-tax/passenger-eco-per-0.5t-2y Passenger car, 2-year inspection, eco car (本則税率), per 0.5 t of vehicle weight | 5000 JPY per 0.5 t / 2 years | — | 2026-10-24 |
| jp/weight-tax/passenger-standard-per-0.5t-2y Passenger car, 2-year inspection, non-eco car under 13 years (当分の間税率), per 0.5 t | 8200 JPY per 0.5 t / 2 years | — | 2026-10-24 |
| jp/weight-tax/passenger-13y-per-0.5t-2y Passenger car, 2-year inspection, 13 years or more since first registration, per 0.5 t | 11400 JPY per 0.5 t / 2 years | — | 2026-10-24 |
| jp/weight-tax/passenger-18y-per-0.5t-2y Passenger car, 2-year inspection, 18 years or more since first registration, per 0.5 t | 12600 JPY per 0.5 t / 2 years | — | 2026-10-24 |
| jp/weight-tax/passenger-eco-per-0.5t-1y Passenger car, 1-year inspection, eco car (本則税率), per 0.5 t | 2500 JPY per 0.5 t / year | — | 2026-10-24 |
| jp/weight-tax/passenger-standard-per-0.5t-1y Passenger car, 1-year inspection, non-eco car under 13 years, per 0.5 t | 4100 JPY per 0.5 t / year | — | 2026-10-24 |
| jp/weight-tax/passenger-13y-per-0.5t-1y Passenger car, 1-year inspection, 13 years or more, per 0.5 t | 5700 JPY per 0.5 t / year | — | 2026-10-24 |
| jp/weight-tax/passenger-18y-per-0.5t-1y Passenger car, 1-year inspection, 18 years or more, per 0.5 t | 6300 JPY per 0.5 t / year | — | 2026-10-24 |
| jp/weight-tax/passenger-table-2y Passenger car, 2-year inspection: full table by vehicle weight (eco / standard / 13 years / 18 years) | {"<=0.5t":{"eco":5000,"standard":8200,"over13y":11400,"over18y":12600},"<=1.0t":{"eco":10000,"standard":16400,"over13y":22800,"over18y":25200},"<=1.5t":{"eco":15000,"standard":24600,"over13y":34200,"over18y":37800},"<=2.0t":{"eco":20000,"standard":32800,"over13y":45600,"over18y":50400},"<=2.5t":{"eco":25000,"standard":41000,"over13y":57000,"over18y":63000},"<=3.0t":{"eco":30000,"standard":49200,"over13y":68400,"over18y":75600}} JPY / 2 years | — | 2026-10-24 |
| jp/weight-tax/kei-eco-2y Kei car (inspected 軽自動車, not two-wheelers), 2-year inspection, eco car (本則税率), flat amount | 5000 JPY / 2 years | — | 2026-10-24 |
| jp/weight-tax/kei-standard-2y Kei car, 2-year inspection, non-eco under 13 years, flat amount | 6600 JPY / 2 years | — | 2026-10-24 |
| jp/weight-tax/kei-13y-2y Kei car, 2-year inspection, 13 years or more since first inspection, flat amount | 8200 JPY / 2 years | — | 2026-10-24 |
| jp/weight-tax/kei-18y-2y Kei car, 2-year inspection, 18 years or more since first inspection, flat amount | 8800 JPY / 2 years | — | 2026-10-24 |
| jp/weight-tax/eco-rate-rule-at-inspection 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 | 令和12年度燃費基準80%以上 → 本則税率; 80%未満 → 当分の間税率 rule | — | 2026-10-24 |
| jp/weight-tax/age-rule-registered 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 | 初度登録年月から12年10ヶ月以後に車検証交付等 → 13年経過（18年も同様） rule | — | 2026-10-24 |
| jp/weight-tax/age-rule-kei 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 | 初度検査年から13年を経過した年の11月以後に車検証交付等 → 13年経過（18年も同様） rule | — | 2026-10-24 |
| jp/weight-tax-eco/period Period of the current エコカー減税 (weight tax) | 2026-05-01/2028-04-30 date range | — | 2026-10-24 |
| jp/weight-tax-eco/new-registration-bands-2026-05 Passenger-car reduction at new registration by 令和12年度燃費基準 achievement, 2026-05-01 to 2027-04-30 | {"EV/FCV/PHEV/NGV":"免税（初回継続検査時等も免税）","80%":"25%軽減","95%":"50%軽減","100% (達成)":"75%軽減","105%":"免税","125%":"免税（初回継続検査時等も免税）"} band | — | 2026-10-24 |
| jp/weight-tax-eco/new-registration-bands-2027-05 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) | {"EV/FCV/PHEV/NGV":"免税（初回継続検査時等も免税）","80%":"軽減なし・本則税率","85%":"25%軽減","95%":"50%軽減","100% (達成)":"75%軽減","105%":"免税","125%":"免税（初回継続検査時等も免税）"} band | — | 2026-10-24 |
| jp/weight-tax-eco/first-inspection-exemption 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 | 0 JPY | — | 2026-10-24 |
| jp/cali/passenger-12m Private passenger car, 12-month policy starting on or after 2026-11-01 | 12250 JPY | — | 2026-11-01 |
| jp/cali/passenger-24m Private passenger car, 24-month policy starting on or after 2026-11-01 | 18560 JPY | — | 2026-11-01 |
| jp/cali/passenger-25m Private passenger car, 25-month policy starting on or after 2026-11-01 | 19070 JPY | — | 2026-11-01 |
| jp/cali/passenger-36m Private passenger car, 36-month policy starting on or after 2026-11-01 | 24690 JPY | — | 2026-11-01 |
| jp/cali/passenger-37m Private passenger car, 37-month policy starting on or after 2026-11-01 | 25180 JPY | — | 2026-11-01 |
| jp/cali/kei-12m Kei car (inspected), 12-month policy starting on or after 2026-11-01 | 12300 JPY | — | 2026-11-01 |
| jp/cali/kei-24m Kei car (inspected), 24-month policy starting on or after 2026-11-01 | 18660 JPY | — | 2026-11-01 |
| jp/cali/kei-25m Kei car (inspected), 25-month policy starting on or after 2026-11-01 | 19170 JPY | — | 2026-11-01 |
| jp/cali/kei-36m Kei car (inspected), 36-month policy starting on or after 2026-11-01 | 24830 JPY | — | 2026-11-01 |
| jp/cali/kei-37m Kei car (inspected), 37-month policy starting on or after 2026-11-01 | 25330 JPY | — | 2026-11-01 |
| jp/cali/current-table-applies-from The revised table (2026-04-30 filing) applies to policies whose term starts on or after 2026-11-01 | 2026-11-01 date | — | 2026-11-01 |
| jp/cali/revision-date Date the revised 基準料率 takes effect (policies whose term starts on or after this day) | 2026-11-01 date | — | 2026-11-01 |
| jp/inspection-fee/standard-bring-in Continuing inspection, vehicle presented (持込), standard-size car (普通自動車) | 2600 JPY | — | 2026-10-24 |
| jp/inspection-fee/small-bring-in Continuing inspection, vehicle presented (持込), small car (小型自動車, not two-wheelers) | 2500 JPY | — | 2026-10-24 |
| jp/inspection-fee/standard-small-certificate-counter Continuing inspection with a designated-garage certificate (保安基準適合証), counter filing, standard or small car | 2100 JPY | — | 2026-10-24 |
| jp/inspection-fee/standard-small-certificate-oss Continuing inspection with a designated-garage certificate, online (OSS) filing, standard or small car | 1850 JPY | — | 2026-10-24 |
| jp/inspection-fee/kei-bring-in Continuing inspection, vehicle presented (持込) at 軽自動車検査協会, kei car | 2500 JPY | — | 2026-10-24 |
| jp/inspection-fee/kei-certificate-counter Continuing inspection with a designated-garage certificate, counter filing, kei car | 2100 JPY | — | 2026-10-24 |
| jp/inspection-fee/kei-certificate-oss Continuing inspection with a designated-garage certificate, online (OSS) filing, kei car | 1850 JPY | — | 2026-10-24 |
| jp/inspection-fee/technical-information-fee Technical-information management fee per vehicle per inspection, paid to 自動車技術総合機構 (included in the totals above) | 400 JPY | — | 2026-10-24 |
| jp/auto-tax/passenger-registered-from-2019-10 Annual tax, private passenger car first registered on or after 2019-10-01, by displacement | {"<=1.0L":25000,"1.0-1.5L":30500,"1.5-2.0L":36000,"2.0-2.5L":43500,"2.5-3.0L":50000,"3.0-3.5L":57000,"3.5-4.0L":65500,"4.0-4.5L":75500,"4.5-6.0L":87000,">6.0L":110000} JPY/year | — | 2026-10-24 |
| jp/auto-tax/passenger-registered-before-2019-10 Annual tax, private passenger car first registered on or before 2019-09-30, by displacement | {"<=1.0L":29500,"1.0-1.5L":34500,"1.5-2.0L":39500,"2.0-2.5L":45000,"2.5-3.0L":51000,"3.0-3.5L":58000,"3.5-4.0L":66500,"4.0-4.5L":76500,"4.5-6.0L":88000,">6.0L":111000} JPY/year | — | 2026-10-24 |
| jp/auto-tax/passenger-heavy-13y Annual tax with the ~15% surcharge (重課) for petrol/LPG cars over 13 years (diesel over 11), private passenger car, by displacement | {"<=1.0L":33900,"1.0-1.5L":39600,"1.5-2.0L":45400,"2.0-2.5L":51700,"2.5-3.0L":58600,"3.0-3.5L":66700,"3.5-4.0L":76400,"4.0-4.5L":87900,"4.5-6.0L":101200,">6.0L":127600} JPY/year | — | 2026-10-24 |
| jp/auto-tax/heavy-surcharge-rule 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 | ガソリン・LPG 13年超／ディーゼル 11年超 → 概ね15%重課 rule | — | 2026-10-24 |
| jp/auto-tax/green-reduction-ev 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 | 概ね75%軽減（翌年度分） rule | — | 2026-10-24 |
| jp/auto-tax/renamed-2026-04 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 | 2026-04-01 date | — | 2026-10-24 |
| jp/kei-tax/passenger-private-standard Annual tax, private kei passenger car first given its number on or after 2015-04-01 | 10800 JPY/year | — | 2026-10-24 |
| jp/kei-tax/passenger-private-old Annual tax, private kei passenger car first given its number on or before 2015-03-31 (until the 13-year surcharge applies) | 7200 JPY/year | — | 2026-10-24 |
| jp/kei-tax/passenger-private-heavy-13y 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) | 12900 JPY/year | — | 2026-10-24 |
| jp/kei-tax/heavy-surcharge-rule 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 | 13年経過 → 概ね20%重課（14年経過した月の属する年度から） rule | — | 2026-10-24 |
| jp/kei-tax/green-reduction-ev-fy2026 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 | 2700 JPY/year | — | 2026-10-24 |
| jp/kei-tax/green-reduction-rule 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 | 概ね75%軽減（翌年度分） rule | — | 2026-10-24 |
| jp/minimum-wage/national-weighted-average Regional minimum wage (hourly), national weighted average, FY2026 revision | 1177 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/hokkaido Regional minimum wage (hourly), Hokkaido (北海道), FY2026 revision | 1131 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/aomori Regional minimum wage (hourly), Aomori (青森県), FY2026 revision | 1090 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/iwate Regional minimum wage (hourly), Iwate (岩手県), FY2026 revision | 1090 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/miyagi Regional minimum wage (hourly), Miyagi (宮城県), FY2026 revision | 1098 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/akita Regional minimum wage (hourly), Akita (秋田県), FY2026 revision | 1090 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/yamagata Regional minimum wage (hourly), Yamagata (山形県), FY2026 revision | 1092 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/fukushima Regional minimum wage (hourly), Fukushima (福島県), FY2026 revision | 1094 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/ibaraki Regional minimum wage (hourly), Ibaraki (茨城県), FY2026 revision | 1136 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/tochigi Regional minimum wage (hourly), Tochigi (栃木県), FY2026 revision | 1125 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/gunma Regional minimum wage (hourly), Gunma (群馬県), FY2026 revision | 1120 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/saitama Regional minimum wage (hourly), Saitama (埼玉県), FY2026 revision | 1196 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/chiba Regional minimum wage (hourly), Chiba (千葉県), FY2026 revision | 1195 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/tokyo Regional minimum wage (hourly), Tokyo (東京都), FY2026 revision | 1280 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/kanagawa Regional minimum wage (hourly), Kanagawa (神奈川県), FY2026 revision | 1279 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/niigata Regional minimum wage (hourly), Niigata (新潟県), FY2026 revision | 1108 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/toyama Regional minimum wage (hourly), Toyama (富山県), FY2026 revision | 1119 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/ishikawa Regional minimum wage (hourly), Ishikawa (石川県), FY2026 revision | 1113 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/fukui Regional minimum wage (hourly), Fukui (福井県), FY2026 revision | 1112 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/yamanashi Regional minimum wage (hourly), Yamanashi (山梨県), FY2026 revision | 1113 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/nagano Regional minimum wage (hourly), Nagano (長野県), FY2026 revision | 1117 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/gifu Regional minimum wage (hourly), Gifu (岐阜県), FY2026 revision | 1121 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/shizuoka Regional minimum wage (hourly), Shizuoka (静岡県), FY2026 revision | 1154 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/aichi Regional minimum wage (hourly), Aichi (愛知県), FY2026 revision | 1195 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/mie Regional minimum wage (hourly), Mie (三重県), FY2026 revision | 1143 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/shiga Regional minimum wage (hourly), Shiga (滋賀県), FY2026 revision | 1136 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/kyoto Regional minimum wage (hourly), Kyoto (京都府), FY2026 revision | 1180 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/osaka Regional minimum wage (hourly), Osaka (大阪府), FY2026 revision | 1231 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/hyogo Regional minimum wage (hourly), Hyogo (兵庫県), FY2026 revision | 1172 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/nara Regional minimum wage (hourly), Nara (奈良県), FY2026 revision | 1107 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/wakayama Regional minimum wage (hourly), Wakayama (和歌山県), FY2026 revision | 1101 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/tottori Regional minimum wage (hourly), Tottori (鳥取県), FY2026 revision | 1090 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/shimane Regional minimum wage (hourly), Shimane (島根県), FY2026 revision | 1092 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/okayama Regional minimum wage (hourly), Okayama (岡山県), FY2026 revision | 1104 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/hiroshima Regional minimum wage (hourly), Hiroshima (広島県), FY2026 revision | 1141 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/yamaguchi Regional minimum wage (hourly), Yamaguchi (山口県), FY2026 revision | 1101 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/tokushima Regional minimum wage (hourly), Tokushima (徳島県), FY2026 revision | 1103 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/kagawa Regional minimum wage (hourly), Kagawa (香川県), FY2026 revision | 1092 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/ehime Regional minimum wage (hourly), Ehime (愛媛県), FY2026 revision | 1093 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/kochi Regional minimum wage (hourly), Kochi (高知県), FY2026 revision | 1086 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/fukuoka Regional minimum wage (hourly), Fukuoka (福岡県), FY2026 revision | 1114 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/saga Regional minimum wage (hourly), Saga (佐賀県), FY2026 revision | 1095 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/nagasaki Regional minimum wage (hourly), Nagasaki (長崎県), FY2026 revision | 1087 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/kumamoto Regional minimum wage (hourly), Kumamoto (熊本県), FY2026 revision | 1092 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/oita Regional minimum wage (hourly), Oita (大分県), FY2026 revision | 1096 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/miyazaki Regional minimum wage (hourly), Miyazaki (宮崎県), FY2026 revision | 1085 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/kagoshima Regional minimum wage (hourly), Kagoshima (鹿児島県), FY2026 revision | 1090 JPY/hour | 2026 | 2026-11-02 |
| jp/minimum-wage/okinawa Regional minimum wage (hourly), Okinawa (沖縄県), FY2026 revision | 1086 JPY/hour | 2026 | 2026-11-02 |
| jp/health-insurance/hokkaido Kyōkai Kenpo health insurance rate, Hokkaido (北海道; employer + employee combined, FY2026) | 10.28 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/aomori Kyōkai Kenpo health insurance rate, Aomori (青森県; employer + employee combined, FY2026) | 9.85 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/iwate Kyōkai Kenpo health insurance rate, Iwate (岩手県; employer + employee combined, FY2026) | 9.51 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/miyagi Kyōkai Kenpo health insurance rate, Miyagi (宮城県; employer + employee combined, FY2026) | 10.1 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/akita Kyōkai Kenpo health insurance rate, Akita (秋田県; employer + employee combined, FY2026) | 10.01 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/yamagata Kyōkai Kenpo health insurance rate, Yamagata (山形県; employer + employee combined, FY2026) | 9.75 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/fukushima Kyōkai Kenpo health insurance rate, Fukushima (福島県; employer + employee combined, FY2026) | 9.5 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/ibaraki Kyōkai Kenpo health insurance rate, Ibaraki (茨城県; employer + employee combined, FY2026) | 9.52 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/tochigi Kyōkai Kenpo health insurance rate, Tochigi (栃木県; employer + employee combined, FY2026) | 9.82 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/gunma Kyōkai Kenpo health insurance rate, Gunma (群馬県; employer + employee combined, FY2026) | 9.68 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/saitama Kyōkai Kenpo health insurance rate, Saitama (埼玉県; employer + employee combined, FY2026) | 9.67 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/chiba Kyōkai Kenpo health insurance rate, Chiba (千葉県; employer + employee combined, FY2026) | 9.73 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/tokyo Kyōkai Kenpo health insurance rate, Tokyo (東京都; employer + employee combined, FY2026) | 9.85 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/kanagawa Kyōkai Kenpo health insurance rate, Kanagawa (神奈川県; employer + employee combined, FY2026) | 9.92 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/niigata Kyōkai Kenpo health insurance rate, Niigata (新潟県; employer + employee combined, FY2026) | 9.21 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/toyama Kyōkai Kenpo health insurance rate, Toyama (富山県; employer + employee combined, FY2026) | 9.59 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/ishikawa Kyōkai Kenpo health insurance rate, Ishikawa (石川県; employer + employee combined, FY2026) | 9.7 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/fukui Kyōkai Kenpo health insurance rate, Fukui (福井県; employer + employee combined, FY2026) | 9.71 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/yamanashi Kyōkai Kenpo health insurance rate, Yamanashi (山梨県; employer + employee combined, FY2026) | 9.55 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/nagano Kyōkai Kenpo health insurance rate, Nagano (長野県; employer + employee combined, FY2026) | 9.63 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/gifu Kyōkai Kenpo health insurance rate, Gifu (岐阜県; employer + employee combined, FY2026) | 9.8 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/shizuoka Kyōkai Kenpo health insurance rate, Shizuoka (静岡県; employer + employee combined, FY2026) | 9.61 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/aichi Kyōkai Kenpo health insurance rate, Aichi (愛知県; employer + employee combined, FY2026) | 9.93 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/mie Kyōkai Kenpo health insurance rate, Mie (三重県; employer + employee combined, FY2026) | 9.77 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/shiga Kyōkai Kenpo health insurance rate, Shiga (滋賀県; employer + employee combined, FY2026) | 9.88 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/kyoto Kyōkai Kenpo health insurance rate, Kyoto (京都府; employer + employee combined, FY2026) | 9.89 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/osaka Kyōkai Kenpo health insurance rate, Osaka (大阪府; employer + employee combined, FY2026) | 10.13 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/hyogo Kyōkai Kenpo health insurance rate, Hyogo (兵庫県; employer + employee combined, FY2026) | 10.12 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/nara Kyōkai Kenpo health insurance rate, Nara (奈良県; employer + employee combined, FY2026) | 9.91 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/wakayama Kyōkai Kenpo health insurance rate, Wakayama (和歌山県; employer + employee combined, FY2026) | 10.06 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/tottori Kyōkai Kenpo health insurance rate, Tottori (鳥取県; employer + employee combined, FY2026) | 9.86 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/shimane Kyōkai Kenpo health insurance rate, Shimane (島根県; employer + employee combined, FY2026) | 9.94 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/okayama Kyōkai Kenpo health insurance rate, Okayama (岡山県; employer + employee combined, FY2026) | 10.05 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/hiroshima Kyōkai Kenpo health insurance rate, Hiroshima (広島県; employer + employee combined, FY2026) | 9.78 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/yamaguchi Kyōkai Kenpo health insurance rate, Yamaguchi (山口県; employer + employee combined, FY2026) | 10.15 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/tokushima Kyōkai Kenpo health insurance rate, Tokushima (徳島県; employer + employee combined, FY2026) | 10.24 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/kagawa Kyōkai Kenpo health insurance rate, Kagawa (香川県; employer + employee combined, FY2026) | 10.02 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/ehime Kyōkai Kenpo health insurance rate, Ehime (愛媛県; employer + employee combined, FY2026) | 9.98 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/kochi Kyōkai Kenpo health insurance rate, Kochi (高知県; employer + employee combined, FY2026) | 10.05 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/fukuoka Kyōkai Kenpo health insurance rate, Fukuoka (福岡県; employer + employee combined, FY2026) | 10.11 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/saga Kyōkai Kenpo health insurance rate, Saga (佐賀県; employer + employee combined, FY2026) | 10.55 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/nagasaki Kyōkai Kenpo health insurance rate, Nagasaki (長崎県; employer + employee combined, FY2026) | 10.06 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/kumamoto Kyōkai Kenpo health insurance rate, Kumamoto (熊本県; employer + employee combined, FY2026) | 10.08 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/oita Kyōkai Kenpo health insurance rate, Oita (大分県; employer + employee combined, FY2026) | 10.08 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/miyazaki Kyōkai Kenpo health insurance rate, Miyazaki (宮崎県; employer + employee combined, FY2026) | 9.77 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/kagoshima Kyōkai Kenpo health insurance rate, Kagoshima (鹿児島県; employer + employee combined, FY2026) | 10.13 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/okinawa Kyōkai Kenpo health insurance rate, Okinawa (沖縄県; employer + employee combined, FY2026) | 9.44 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/long-term-care Kyōkai Kenpo long-term-care insurance rate, insured persons aged 40–64 (nationwide, employer + employee combined, FY2026) | 1.62 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/health-insurance/child-rearing-levy 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) | 0.23 % of standard remuneration (employer + employee) | 2026 | 2026-10-24 |
| jp/pension/kosei-nenkin-rate Employees' pension insurance (kosei nenkin, 厚生年金) contribution rate, employer + employee combined (fixed since September 2017) | 18.3 % of standard remuneration (employer + employee) | — | 2026-10-24 |
| jp/pension/kokumin-nenkin-premium National pension (kokumin nenkin, 国民年金) premium per month, category 1 insured persons, FY2026 | 17920 JPY/month | 2026 | 2026-10-24 |
| jp/pension/kokumin-nenkin-premium-from-2027-04 National pension (kokumin nenkin, 国民年金) premium per month, category 1 insured persons, FY2027 (from 2027-04-01) | 18290 JPY/month | 2027 | 2026-10-24 |
| jp/pension/kiso-nenkin-full-monthly Old-age basic pension (kiso nenkin, 老齢基礎年金), full amount (40 years of contributions) per month, one person born on or after 1956-04-02, FY2026 | 70608 JPY/month | 2026 | 2026-10-24 |
| jp/pension/kiso-nenkin-full-monthly-born-before-1956-04-02 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 | 70408 JPY/month | 2026 | 2026-10-24 |
| jp/employment-insurance/general-employee Employment insurance contribution rate, general business, employee share, FY2026 | 5 per 1,000 of wages | 2026 | 2026-10-24 |
| jp/employment-insurance/general-employer Employment insurance contribution rate, general business, employer share, FY2026 | 8.5 per 1,000 of wages | 2026 | 2026-10-24 |
| jp/employment-insurance/general-total Employment insurance contribution rate, general business, total, FY2026 | 13.5 per 1,000 of wages | 2026 | 2026-10-24 |
| jp/employment-insurance/agriculture-sake-employee Employment insurance contribution rate, agriculture, forestry, fisheries and sake brewing, employee share, FY2026 | 6 per 1,000 of wages | 2026 | 2026-10-24 |
| jp/employment-insurance/agriculture-sake-employer Employment insurance contribution rate, agriculture, forestry, fisheries and sake brewing, employer share, FY2026 | 9.5 per 1,000 of wages | 2026 | 2026-10-24 |
| jp/employment-insurance/agriculture-sake-total Employment insurance contribution rate, agriculture, forestry, fisheries and sake brewing, total, FY2026 | 15.5 per 1,000 of wages | 2026 | 2026-10-24 |
| jp/employment-insurance/construction-employee Employment insurance contribution rate, construction, employee share, FY2026 | 6 per 1,000 of wages | 2026 | 2026-10-24 |
| jp/employment-insurance/construction-employer Employment insurance contribution rate, construction, employer share, FY2026 | 10.5 per 1,000 of wages | 2026 | 2026-10-24 |
| jp/employment-insurance/construction-total Employment insurance contribution rate, construction, total, FY2026 | 16.5 per 1,000 of wages | 2026 | 2026-10-24 |
| jp/benefits/child-allowance-under-3 Child allowance per child per month, under 3 (first and second child) | 15000 JPY/month per child | — | 2026-10-24 |
| jp/benefits/child-allowance-3-to-high-school Child allowance per child per month, age 3 to high-school age (first and second child) | 10000 JPY/month per child | — | 2026-10-24 |
| jp/benefits/child-allowance-third-child Child allowance per child per month, third or later child (any age to high-school age; siblings counted up to the end of the fiscal year they turn 22) | 30000 JPY/month per child | — | 2026-10-24 |
| jp/benefits/childbirth-lump-sum Childbirth and childcare lump-sum grant per child (standard amount; 488,000 yen for births outside the 産科医療補償制度) | 500000 JPY per child | — | 2026-10-24 |
| jp/benefits/high-cost-medical-under-70 High-cost medical expense benefit: monthly out-of-pocket ceiling per household, under 70, by income band (care until July 2026) | {"a_over_11.6m":{"formula":"252,600円＋(医療費－842,000)×1%","multi_month":140100,"band":"年収約1,160万円～ 標報83万円以上/旧ただし書き所得901万円超"},"b_7.7m_to_11.6m":{"formula":"167,400円＋(医療費－558,000)×1%","multi_month":93000,"band":"標報53万～79万円/旧ただし書き所得600万～901万円"},"c_3.7m_to_7.7m":{"formula":"80,100円＋(医療費－267,000)×1%","multi_month":44400,"band":"標報28万～50万円/旧ただし書き所得210万～600万円"},"d_under_3.7m":{"amount":57600,"multi_month":44400,"band":"標報26万円以下/旧ただし書き所得210万円以下"},"e_resident_tax_exempt":{"amount":35400,"multi_month":24600}} JPY/month per household (formula or amount; multi_month = 4th and later month in 12; annual_cap = per year) | — | 2026-10-24 |
| jp/benefits/high-cost-medical-under-70-from-2026-08 High-cost medical expense benefit: monthly ceiling and new annual cap, under 70, by income band (care from August 2026 to July 2027) | {"over_11.6m":{"formula":"270,300円＋(医療費－901,000)×1%","multi_month":140100,"annual_cap":1680000,"band":"年収約1,160万円～ 標報83万円以上/旧ただし書き所得901万円超"},"7.7m_to_11.6m":{"formula":"179,100円＋(医療費－597,000)×1%","multi_month":93000,"annual_cap":1110000,"band":"標報53万～79万円/600万～901万円"},"3.7m_to_7.7m":{"formula":"85,800円＋(医療費－286,000)×1%","multi_month":44400,"annual_cap":530000,"band":"標報28万～50万円/210万～600万円"},"under_3.7m":{"amount":61500,"multi_month":44400,"annual_cap":530000,"band":"標報26万円以下/210万円以下（年収約200万円未満と確認できた者は年間上限41万円）"},"resident_tax_exempt":{"amount":36900,"multi_month":24600,"annual_cap":290000}} JPY/month per household (formula or amount; multi_month = 4th and later month in 12; annual_cap = per year) | — | 2026-10-24 |
| jp/benefits/high-cost-medical-under-70-from-2027-08 High-cost medical expense benefit: monthly ceiling and annual cap, under 70, 13 income bands (care from August 2027) | {"over_16.5m":{"formula":"342,000円＋(医療費－1,140,000)×1%","multi_month":140100,"annual_cap":1680000,"band":"標報127万円以上"},"14.1m_to_16.5m":{"formula":"303,000円＋(医療費－1,010,000)×1%","multi_month":140100,"annual_cap":1680000,"band":"標報103万～121万円"},"11.6m_to_14.1m":{"formula":"270,300円＋(医療費－901,000)×1%","multi_month":140100,"annual_cap":1680000,"band":"標報83万～98万円"},"10.4m_to_11.6m":{"formula":"209,400円＋(医療費－698,000)×1%","multi_month":93000,"annual_cap":1110000,"band":"標報71万～79万円"},"9.5m_to_10.4m":{"formula":"194,400円＋(医療費－648,000)×1%","multi_month":93000,"annual_cap":1110000,"band":"標報62万～68万円"},"7.7m_to_9.5m":{"formula":"179,100円＋(医療費－597,000)×1%","multi_month":93000,"annual_cap":1110000,"band":"標報53万～59万円"},"6.5m_to_7.7m":{"formula":"110,400円＋(医療費－368,000)×1%","multi_month":44400,"annual_cap":530000,"band":"標報44万～50万円"},"5.1m_to_6.5m":{"formula":"98,100円＋(医療費－327,000)×1%","multi_month":44400,"annual_cap":530000,"band":"標報36万～41万円"},"3.7m_to_5.1m":{"formula":"85,800円＋(医療費－286,000)×1%","multi_month":44400,"annual_cap":530000,"band":"標報28万～34万円"},"2.6m_to_3.7m":{"amount":69600,"multi_month":44400,"annual_cap":530000,"band":"標報20万～26万円"},"2.0m_to_2.6m":{"amount":65400,"multi_month":44400,"annual_cap":530000,"band":"標報16万～19万円"},"under_2.0m":{"amount":61500,"multi_month":34500,"annual_cap":410000,"band":"標報15万円以下"},"resident_tax_exempt":{"amount":36900,"multi_month":24600,"annual_cap":290000}} JPY/month per household (formula or amount; multi_month = 4th and later month in 12; annual_cap = per year) | — | 2026-10-24 |
| jp/holidays/2027 Japanese national public holidays and substitute holidays, 2027 (17 days) | [{"date":"2027-01-01","name":"元日"},{"date":"2027-01-11","name":"成人の日"},{"date":"2027-02-11","name":"建国記念の日"},{"date":"2027-02-23","name":"天皇誕生日"},{"date":"2027-03-21","name":"春分の日"},{"date":"2027-03-22","name":"休日"},{"date":"2027-04-29","name":"昭和の日"},{"date":"2027-05-03","name":"憲法記念日"},{"date":"2027-05-04","name":"みどりの日"},{"date":"2027-05-05","name":"こどもの日"},{"date":"2027-07-19","name":"海の日"},{"date":"2027-08-11","name":"山の日"},{"date":"2027-09-20","name":"敬老の日"},{"date":"2027-09-23","name":"秋分の日"},{"date":"2027-10-11","name":"スポーツの日"},{"date":"2027-11-03","name":"文化の日"},{"date":"2027-11-23","name":"勤労感謝の日"}] list of { date, name } | 2027 | 2026-10-24 |
| jp/consumption-tax/standard-rate Consumption tax standard rate, national + local | 10 % | — | 2026-10-24 |
| jp/consumption-tax/standard-rate-national Consumption tax standard rate, national portion | 7.8 % | — | 2026-10-24 |
| jp/consumption-tax/standard-rate-local Consumption tax standard rate, local consumption tax portion | 2.2 % | — | 2026-10-24 |
| jp/consumption-tax/reduced-rate Consumption tax reduced rate (food and drink excluding alcohol and eating out; newspapers by subscription published twice a week or more), national + local | 8 % | — | 2026-10-24 |
| jp/consumption-tax/reduced-rate-national Consumption tax reduced rate, national portion | 6.24 % | — | 2026-10-24 |
| jp/consumption-tax/reduced-rate-local Consumption tax reduced rate, local consumption tax portion | 1.76 % | — | 2026-10-24 |
| jp/income-tax/basic-deduction-table Basic deduction (基礎控除) by total income band (万円) for each year column: 2024 and before, 2025, 2026–2027, 2028 and after | {"2025":{"<=1.32m":950000,"1.32m-3.36m":880000,"3.36m-4.89m":680000,"4.89m-6.55m":630000,"6.55m-23.5m":580000,"23.5m-24m":480000,"24m-24.5m":320000,"24.5m-25m":160000,">25m":0},"2024_and_before":{"<=1.32m":480000,"1.32m-3.36m":480000,"3.36m-4.89m":480000,"4.89m-6.55m":480000,"6.55m-23.5m":480000,"23.5m-24m":480000,"24m-24.5m":320000,"24.5m-25m":160000,">25m":0},"2026_2027":{"<=1.32m":1040000,"1.32m-3.36m":1040000,"3.36m-4.89m":1040000,"4.89m-6.55m":670000,"6.55m-23.5m":620000,"23.5m-24m":480000,"24m-24.5m":320000,"24.5m-25m":160000,">25m":0},"2028_and_after":{"<=1.32m":990000,"1.32m-3.36m":620000,"3.36m-4.89m":620000,"4.89m-6.55m":620000,"6.55m-23.5m":620000,"23.5m-24m":480000,"24m-24.5m":320000,"24.5m-25m":160000,">25m":0}} JPY | — | 2026-10-24 |
| jp/income-tax/basic-deduction-2026-income-up-to-1.32m Basic deduction for the 2026 and 2027 tax years (in force from 2026-12-01), total income up to 1.32 million yen | 1040000 JPY | 2026 | 2026-10-24 |
| jp/income-tax/basic-deduction-2026-income-6.55m-to-23.5m Basic deduction from the 2026 tax year (in force from 2026-12-01), total income over 6.55 million up to 23.5 million yen | 620000 JPY | 2026 | 2026-10-24 |
| jp/income-tax/employment-income-deduction-2026 Employment income deduction (給与所得控除) by salary band, 2026 and 2027 tax years (in force from 2026-12-01) | {"<=2.2m":"740,000円","2.2m-3.6m":"収入金額×30%+80,000円","3.6m-6.6m":"収入金額×20%+440,000円","6.6m-8.5m":"収入金額×10%+1,100,000円",">8.5m":"1,950,000円（上限）"} JPY (amount or formula on salary income) | 2026 | 2026-10-24 |
| jp/income-tax/employment-income-deduction-2025 Employment income deduction (給与所得控除) by salary band, 2025 | {"<=1.9m":"650,000円","1.9m-3.6m":"収入金額×30%+80,000円","3.6m-6.6m":"収入金額×20%+440,000円","6.6m-8.5m":"収入金額×10%+1,100,000円",">8.5m":"1,950,000円（上限）"} JPY (amount or formula on salary income) | 2025 | 2026-10-24 |
| jp/income-tax/employment-income-deduction-minimum Employment income deduction, minimum amount (salary up to 2.2 million yen), 2026 and 2027 tax years (in force from 2026-12-01) | 740000 JPY | 2026 | 2026-10-24 |
| jp/resident-tax/per-capita-levy-total Resident tax per-capita levy including the forest environment tax, per person per year (standard rate) | 5000 JPY/year | — | 2026-10-24 |
| jp/resident-tax/per-capita-levy-prefectural Resident tax per-capita levy, prefectural portion | 1000 JPY/year | — | 2026-10-24 |
| jp/resident-tax/per-capita-levy-municipal Resident tax per-capita levy, municipal portion | 3000 JPY/year | — | 2026-10-24 |
| jp/resident-tax/forest-environment-tax Forest environment tax (national), collected with the resident tax per-capita levy | 1000 JPY/year | — | 2026-10-24 |