{"id":4263,"date":"2025-11-11T12:55:00","date_gmt":"2025-11-11T11:55:00","guid":{"rendered":"https:\/\/hfp.cin-consult.com\/news\/steuernews\/aktuelle-steuernews\/inflationsanpassungsverordnung-2026\/"},"modified":"2025-11-11T12:55:00","modified_gmt":"2025-11-11T11:55:00","slug":"inflationsanpassungsverordnung-2026","status":"publish","type":"post","link":"https:\/\/hfp.cin-consult.com\/en\/news\/steuernews\/aktuelle-steuernews\/inflationsanpassungsverordnung-2026\/","title":{"rendered":"Inflationsanpassungsverordnung 2026"},"content":{"rendered":"<p>Mit der Inflationsanpassungsverordnung 2026 wurden die im Ausma\u00df von 2\/3 der positiven Inflationsrate angepassten Betr\u00e4ge kundgemacht. Die f\u00fcr den Beobachtungszeitraum Juli 2024 bis Juni 2025 ermittelte Inflation betrug 2,6 %, weshalb zur Abfederung der kalten Progression die <strong>Tarifstufen um 1,733 %<\/strong> ab 1.1.2026 <strong>automatisch angepasst<\/strong> werden.<\/p>\n<p>Daraus ergeben sich folgende Einkommensteuertarifstufen:<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"274\" nowrap=\"nowrap\" colspan=\"2\">\n<p>2025<\/p>\n<\/td>\n<td width=\"255\" nowrap=\"nowrap\" colspan=\"2\" valign=\"bottom\">\n<p><strong>2026<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>Einkommen<\/p>\n<\/td>\n<td width=\"125\" nowrap=\"nowrap\">\n<p>Steuersatz   <\/p>\n<\/td>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>Einkommen<\/p>\n<\/td>\n<td width=\"106\" nowrap=\"nowrap\">\n<p>Steuersatz   <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>f\u00fcr die ersten \u20ac 13.308<\/p>\n<\/td>\n<td width=\"125\" nowrap=\"nowrap\">\n<p>0 %<\/p>\n<\/td>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>f\u00fcr die ersten\u00a0<strong>\u20ac 13.539<\/strong><\/p>\n<\/td>\n<td width=\"106\" nowrap=\"nowrap\">\n<p>\u00a0 0 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>\u20ac 13.308 bis \u20ac 21.617<\/p>\n<\/td>\n<td width=\"125\" nowrap=\"nowrap\">\n<p>20 %<\/p>\n<\/td>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>\u20ac 13.539 bis\u00a0<strong>\u20ac 21.992<\/strong><\/p>\n<\/td>\n<td width=\"106\" nowrap=\"nowrap\">\n<p>\u00a0 20 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>\u20ac 21.617 bis \u20ac 35.836<\/p>\n<\/td>\n<td width=\"125\" nowrap=\"nowrap\">\n<p>30 %<\/p>\n<\/td>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>\u20ac 21.992 bis\u00a0<strong>\u20ac 36.458<\/strong><\/p>\n<\/td>\n<td width=\"106\" nowrap=\"nowrap\">\n<p>\u00a0 30 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>\u20ac 35.836 bis \u20ac 69.166<\/p>\n<\/td>\n<td width=\"125\" nowrap=\"nowrap\">\n<p>40 %<\/p>\n<\/td>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>\u20ac 36.458 bis\u00a0<strong>\u20ac 70.365<\/strong><\/p>\n<\/td>\n<td width=\"106\" nowrap=\"nowrap\">\n<p>\u00a0 40 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>\u20ac 69.166 bis \u20ac 103.072<\/p>\n<\/td>\n<td width=\"125\" nowrap=\"nowrap\">\n<p>48 %<\/p>\n<\/td>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>\u20ac 70.365 bis\u00a0<strong>\u20ac 104.859<\/strong><\/p>\n<\/td>\n<td width=\"106\" nowrap=\"nowrap\">\n<p>\u00a0 48 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>\u20ac 103.072 bis \u20ac 1 Mio.<\/p>\n<\/td>\n<td width=\"125\" nowrap=\"nowrap\">\n<p>50 %<\/p>\n<\/td>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>\u20ac 104.859 bis\u00a0<strong>\u20ac 1 Mio.<\/strong><\/p>\n<\/td>\n<td width=\"106\" nowrap=\"nowrap\">\n<p>\u00a0 50 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>ab \u20ac 1 Mio.<\/p>\n<\/td>\n<td width=\"125\" nowrap=\"nowrap\">\n<p>55 %<\/p>\n<\/td>\n<td width=\"149\" nowrap=\"nowrap\">\n<p>ab \u20ac 1 Mio.<\/p>\n<\/td>\n<td width=\"106\" nowrap=\"nowrap\">\n<p>\u00a0 55 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Auch folgende Absetzbetr\u00e4ge werden automatisch um 1,7333 % erh\u00f6ht:<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"293\" nowrap=\"nowrap\" valign=\"bottom\"><\/td>\n<td width=\"80\" nowrap=\"nowrap\" valign=\"bottom\">\n<p>2025<\/p>\n<\/td>\n<td width=\"80\" nowrap=\"nowrap\" valign=\"bottom\">\n<p><strong>2026<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"293\" nowrap=\"nowrap\">\n<p>Verkehrsabsetzbetrag<\/p>\n<\/td>\n<td width=\"80\" nowrap=\"nowrap\" valign=\"bottom\">\n<p>\u20ac 487,00<\/p>\n<\/td>\n<td width=\"80\" nowrap=\"nowrap\" valign=\"bottom\">\n<p><strong>\u20ac 496,00<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"293\" nowrap=\"nowrap\">\n<p>Zuschlag zum Verkehrsabsetzbetrag<\/p>\n<\/td>\n<td width=\"80\" nowrap=\"nowrap\" valign=\"bottom\">\n<p>\u20ac 790,00<\/p>\n<\/td>\n<td width=\"80\" nowrap=\"nowrap\" valign=\"bottom\">\n<p><strong>\u20ac 804,00<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"293\" nowrap=\"nowrap\">\n<p>Pensionistenabsetzbetrag<\/p>\n<\/td>\n<td width=\"80\" nowrap=\"nowrap\" valign=\"bottom\">\n<p>\u20ac 1.002,00<\/p>\n<\/td>\n<td width=\"80\" nowrap=\"nowrap\" valign=\"bottom\">\n<p><strong>\u20ac 1.020,00<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Damit sind Jahreseinkommen bis \u20ac 19.962 f\u00fcr Arbeitnehmer de facto steuerfrei.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Die Inflationsanpassungsverordnung 2026 legt fest, dass die Tarifstufen zur Abfederung der kalten Progression automatisch angepasst werden.<\/p>\n","protected":false},"author":0,"featured_media":3169,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_hfp_anstellungsart":"","_hfp_eintrittsdatum":"","_hfp_einleitung":"","_hfp_schulungsort":"","_hfp_schulungsdauer":"","_hfp_datum":"","_hfp_header_subtitel":"","_hfp_icon":"","_hfp_beschreibung":"","_hfp_link_text":"","_hfp_link_extern":"","footnotes":""},"categories":[85],"tags":[],"class_list":["post-4263","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuelle-steuernews"],"_links":{"self":[{"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/posts\/4263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/comments?post=4263"}],"version-history":[{"count":0,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/posts\/4263\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/media\/3169"}],"wp:attachment":[{"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/media?parent=4263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/categories?post=4263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hfp.cin-consult.com\/en\/wp-json\/wp\/v2\/tags?post=4263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}