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

Basic personal allowance (zero-rate zone of the tariff)

12348 EUR/year

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

Sie beträgt ab dem Veranlagungszeitraum 2026 … für zu versteuernde Einkommen 1. bis 12 348 Euro (Grundfreibetrag): 0;
key
de/income-tax/grundfreibetrag
value
12348 EUR/year
period
2026
effective
2026-01-01 to date
source
https://www.gesetze-im-internet.de/estg/__32a.html
verified
2026-10-03 — fresh (34 days ago; next check by 2026-12-15)
next expected change
2027-01-01 (annual: a fixed day each year)
source checked
2026-11-02 (the newest day the automated check fetched the source page)
previous
12096 EUR/year (2025) from 2025-01-01
scope
Tarifliche Einkommensteuer on zu versteuerndes Einkommen (zvE), rounded down to full euro. Ehegatten with Zusammenveranlagung: Splitting-Verfahren (§ 32a Abs. 5) — tax is twice the tax on half the joint zvE, which doubles every threshold.
hash
sha256:ce7b84b1feafb0f8c342553d716372b0258bb6d78db12825789fb51034d65923
signature
EdDSA, key db-2026-10 — keys

As JSON

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

{
  "protocol": "verified-facts/0.3",
  "key": "de/income-tax/grundfreibetrag",
  "label": "Basic personal allowance (zero-rate zone of the tariff)",
  "value": 12348,
  "unit": "EUR/year",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.gesetze-im-internet.de/estg/__32a.html",
  "quote": "Sie beträgt ab dem Veranlagungszeitraum 2026 … für zu versteuernde Einkommen 1. bis 12 348 Euro (Grundfreibetrag): 0;",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-12-15",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "previous": {
    "value": 12096,
    "period": "2025",
    "effectiveFrom": "2025-01-01",
    "source": "https://www.recht.bund.de/bgbl/1/2024/449/regelungstext.pdf?__blob=publicationFile&v=2"
  },
  "scope": "Tarifliche Einkommensteuer on zu versteuerndes Einkommen (zvE), rounded down to full euro. Ehegatten with Zusammenveranlagung: Splitting-Verfahren (§ 32a Abs. 5) — tax is twice the tax on half the joint zvE, which doubles every threshold.",
  "hash": "sha256:ce7b84b1feafb0f8c342553d716372b0258bb6d78db12825789fb51034d65923",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..gYrAmA_o0KKUo3Xjknd6zGGm7JdPUuFN96NHZrSTMx3AyWPEkJOc-AGsZ12Z7dW_2N5cw7nHJac9WE3Gd02wBw",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/de/income-tax/grundfreibetrag",
    "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/estg/__32a.html"
  }
}