Verfügung der Finanzdirektion über Tarife der Quellensteuern für ausländische Arbeitnehmer
(vom 20. August 2001)[1]
1.Für die Besteuerung von Personen, deren Einkünfte nach der Verordnung vom 2. Februar 1994 dem Steuerabzug an der Quelle unterworfen sind, werden folgende Tarife gebildet: Tarif A für allein stehende Steuerpflichtige (ledige, getrennt lebende, geschiedene und verwitwete Steuerpflichtige); Tarif B für verheiratete, in ungetrennter Ehe lebende Alleinverdiener sowie allein stehende Steuerpflichtige, die mit Kindern zusammenleben; Tarif C für Doppelverdiener, anwendbar für verheiratete Arbeitnehmer in ungetrennter Ehe bei hauptberuflicher Erwerbstätigkeit beider Ehegatten; Tarif D für Nebenerwerb, anwendbar für hauptberuflich erwerbstätige Personen, soweit sie beim gleichen oder bei anderen Arbeitgebern nebenberuflich tätig sind, für Personen ohne hauptberufliche Tätigkeit mit zeitweiliger Beschäftigung bei einem oder mehreren Arbeitgebern, sofern die monatlichen Bruttoeinkünfte Fr. 2000.– nicht übersteigen sowie für Empfänger von (gewissen) Ersatzeinkünften.
2.Innerhalb der Tarife A, B und C sind die Ansätze abgestuft nach der Belastung des Arbeitnehmers durch Unterhaltsleistungen und Unterstützungen. In diesen Tarifen sind inbesondere berücksichtigt:
a)die persönlichen Abzüge für in ungetrennter Ehe lebende Steuerpflichtige sowie für getrennt lebende, geschiedene, verwitwete und ledige Steuerpflichtige, die mit Kindern zusammenleben, sowie für die andern Steuerpflichtigen;
b)der Abzug für Kinder, deren Unterhalt der Steuerpflichtige bestreitet, sofern sie entweder minderjährig sind oder noch in der beruflichen Ausbildung stehen;
c)der Abzug für erwerbsunfähige oder beschränkt erwerbsfähige Personen, die vom Steuerpflichtigen unterhalten oder in erheblichem Masse unterstützt werden.
3.Bei monatlicher Entlöhnung wird die Quellensteuer wie folgt erhoben:
Tarif A für Alleinstehende mit Kirchensteuer
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) |
| bis 8000.500.500.500.500.500.50 |
| 801– 8500.240.240.240.240.240.24 |
| 851– 9000.230.230.230.230.230.23 |
| 901– 9500.220.220.220.220.220.22 |
| 951– 10000.210.210.210.210.210.21 |
| 1001– 10500.200.200.200.200.200.20 |
| 1051– 11000.370.190.190.190.190.19 |
| 1101– 11500.530.180.180.180.180.18 |
| 1151– 12000.680.170.170.170.170.17 |
| 1201– 12500.820.160.160.160.160.16 |
| 1251– 13000.940.160.160.160.160.16 |
| 1301– 13501.060.150.150.150.150.15 |
| 1351– 14001.160.150.150.150.150.15 |
| 1401– 14501.260.140.140.140.140.14 |
| 1451– 15001.420.140.140.140.140.14 |
| 1501– 15501.570.130.130.130.130.13 |
| 1551– 16001.710.130.130.130.130.13 |
| 1601– 16501.910.180.120.120.120.12 |
| 1651– 17002.030.300.120.120.120.12 |
| 1701– 17502.090.410.120.120.120.12 |
| 1751– 18002.200.510.110.110.110.11 |
| 1801– 18502.360.600.110.110.110.11 |
| 1851– 19002.510.690.110.110.110.11 |
| 1901– 19502.650.780.100.100.100.10 |
| 1951– 20002.780.860.100.100.100.10 |
| 2001– 20503.060.990.100.100.100.10 |
| 2051– 21003.181.110.100.100.100.10 |
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer)Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) | |
| 3601– 3650 | 2101– 21503.291.180.090.090.090.096.074.172.481.080.300.06 |
| 3651– 3700 | 2151– 22003.361.290.090.090.090.096.124.222.561.140.350.05 |
| 3701– 3750 | 2201– 22503.511.390.130.090.090.096.204.302.631.210.400.05 |
| 3751– 3800 | 2251– 23003.601.490.220.090.090.096.254.372.701.300.420.05 |
| 3801– 3850 | 2301– 23503.701.550.300.090.090.096.304.422.771.360.470.05 |
| 3851– 3900 | 2351– 24003.791.640.380.080.080.086.404.492.861.500.540.05 |
| 3901– 3950 | 2401– 24503.881.730.410.080.080.086.474.562.961.580.610.05 |
| 3951– 4000 | 2451– 25003.961.860.480.080.080.086.524.633.021.640.650.05 |
| 4001– 4050 | 2501– 25504.121.980.550.080.080.086.584.723.131.710.720.10 |
| 4051– 4100 | 2551– 26004.232.100.620.080.080.086.674.813.211.820.790.15 |
| 4101– 4150 | 2601– 26504.342.290.690.080.080.086.744.873.271.870.820.19 |
| 4151– 4200 | 2651– 27004.452.390.790.070.070.076.834.963.351.940.890.24 |
| 4201– 4250 | 2701– 27504.552.500.880.070.070.076.915.043.432.010.950.28 |
| 4251– 4300 | 2751– 28004.652.630.970.070.070.076.975.103.512.080.980.30 |
| 4301– 4350 | 2801– 28504.782.731.060.070.070.077.055.183.582.151.060.35 |
| 4351– 4400 | 2851– 29004.872.821.150.140.070.077.135.283.662.221.140.39 |
| 4401– 4450 | 2901– 29504.962.911.230.210.070.077.215.333.712.281.200.43 |
| 4451– 4500 | 2951– 30005.042.991.310.270.070.077.315.413.782.371.320.49 |
| 4501– 4550 | 3001– 30505.123.071.390.330.070.077.405.483.852.451.390.55 |
| 4551– 4600 | 3051– 31005.203.191.460.390.070.077.455.533.912.541.460.59 |
| 4601– 4650 | 3101– 31505.283.301.570.450.060.067.555.623.982.621.540.65 |
| 4651– 4700 | 3151– 32005.393.401.670.500.060.067.645.694.062.701.600.71 |
| 4701– 4750 | 3201– 32505.463.501.830.560.060.067.705.764.132.751.670.74 |
| 4751– 4800 | 3251– 33005.533.601.920.640.060.067.775.844.212.831.740.80 |
| 4801– 4850 | 3301– 33505.623.702.020.720.060.067.855.934.292.901.800.85 |
| 4851– 4900 | 3351– 34005.723.792.130.800.090.067.925.994.352.971.850.90 |
| 4901– 4950 | 3401– 34505.813.912.220.850.150.068.006.074.453.051.930.97 |
| 4951– 5000 | 3451– 35005.873.972.270.920.170.068.086.154.523.121.991.05 |
| 5001– 5050 | 3501– 35505.934.032.350.960.230.068.126.214.583.162.051.09 |
| 5051– 5100 | 3551– 36006.014.112.431.030.280.068.206.314.653.232.131.20 |
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer)Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) | |
| 6601– 6650 | 5101– 51508.276.404.723.322.201.2710.138.476.875.404.173.11 |
| 6651– 6700 | 5151– 52008.336.454.773.362.281.3110.178.526.925.474.223.16 |
| 6701– 6750 | 5201– 52508.406.554.863.432.351.4010.258.596.995.534.283.23 |
| 6751– 6800 | 5251– 53008.476.644.953.492.431.4610.338.667.065.624.373.29 |
| 6801– 6850 | 5301– 53508.516.705.003.552.481.5010.398.707.115.674.413.34 |
| 6851– 6900 | 5351– 54008.586.795.083.632.551.5610.468.777.195.754.483.40 |
| 6901– 6950 | 5401– 54508.656.865.163.722.621.6210.538.847.265.824.563.48 |
| 6951– 7000 | 5451– 55008.696.925.223.782.681.6810.588.897.315.864.623.53 |
| 7001– 7050 | 5501– 55508.767.005.303.862.751.7410.658.957.395.944.703.59 |
| 7051– 7100 | 5551– 56008.847.095.383.932.821.8110.719.027.466.014.783.65 |
| 7101– 7150 | 5601– 56508.917.135.443.982.861.8710.769.057.516.064.843.71 |
| 7151– 7200 | 5651– 57008.997.215.524.052.931.9410.849.117.586.134.913.78 |
| 7201– 7250 | 5701– 57509.077.285.614.122.992.0110.939.187.656.204.983.85 |
| 7251– 7300 | 5751– 58009.117.345.664.173.052.0611.009.217.716.245.043.89 |
| 7301– 7350 | 5801– 58509.187.425.754.263.112.1511.079.307.776.315.123.96 |
| 7351– 7400 | 5851– 59009.267.495.844.323.172.2111.169.377.856.395.194.03 |
| 7401– 7450 | 5901– 59509.327.535.914.393.222.2611.229.437.896.425.244.08 |
| 7451– 7500 | 5951– 60009.397.605.974.473.312.3311.329.537.996.525.324.17 |
| 7501– 7550 | 6001– 60509.467.676.064.553.392.3911.399.598.056.595.404.25 |
| 7551– 7600 | 6051– 61009.507.726.124.613.442.4411.479.668.126.675.474.32 |
| 7601– 7650 | 6101– 61509.577.796.204.693.512.5011.549.738.176.745.534.39 |
| 7651– 7700 | 6151– 62009.647.856.274.743.582.5711.649.828.266.835.624.48 |
| 7701– 7750 | 6201– 62509.697.926.334.803.632.6211.729.898.326.905.684.56 |
| 7751– 7800 | 6251– 63009.748.006.414.883.702.6811.789.988.396.975.754.63 |
| 7801– 7850 | 6301– 63509.808.086.484.963.762.7411.8610.068.457.045.814.70 |
| 7851– 7900 | 6351– 64009.858.136.535.023.812.7811.9510.168.527.145.904.79 |
| 7901– 7950 | 6401– 64509.918.206.605.113.892.8512.0110.258.597.215.974.86 |
| 7951– 8000 | 6451– 65009.988.286.675.193.952.9212.0910.338.687.276.034.93 |
| 8001– 8050 | 6501– 655010.018.326.735.244.022.9712.1710.438.777.356.125.01 |
| 8051– 8100 | 6551– 660010.078.406.805.324.093.0412.2510.508.847.426.195.08 |
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer)Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) | |
| 9601– 9650 | 8101– 815012.3110.588.917.486.265.1414.2012.6811.229.768.437.21 |
| 9651– 9700 | 8151– 820012.3810.658.987.556.345.2114.2712.7411.309.848.527.28 |
| 9701– 9750 | 8201– 825012.4610.759.077.646.435.2914.3212.8011.359.918.597.33 |
| 9751– 9800 | 8251– 830012.5210.839.147.706.505.3514.3912.8711.449.998.697.42 |
| 9801– 9850 | 8301– 835012.5910.899.217.766.575.4214.4512.9311.4910.078.767.49 |
| 9851– 9900 | 8351– 840012.6410.979.297.816.635.4814.5112.9711.5510.138.837.55 |
| 9901– 9950 | 8401– 845012.7211.069.397.896.725.5514.6013.0511.6310.228.927.64 |
| 9951–10000 | 8451– 850012.7911.139.477.956.785.6214.6613.1011.6910.288.997.72 |
| 10001–10050 | 8501– 855012.8411.209.558.016.855.6914.7113.1611.7410.339.067.79 |
| 10051–10100 | 8551– 860012.9111.289.638.096.925.7614.8013.2411.8210.429.157.88 |
| 10101–10150 | 8601– 865012.9911.369.738.197.005.8614.8613.2911.8710.499.217.95 |
| 10151–10200 | 8651– 870013.0511.429.818.257.075.9314.9413.3811.9410.579.308.04 |
| 10201–10250 | 8701– 875013.1011.509.888.327.135.9914.9913.4312.0010.629.378.11 |
| 10251–10300 | 8751– 880013.1711.589.978.417.206.0715.0513.4812.0510.699.438.18 |
| 10301–10350 | 8801– 885013.2411.6410.058.487.266.1415.1313.5512.1210.769.518.27 |
| 10351–10400 | 8851– 890013.2811.7110.128.547.326.2115.1913.6112.1710.829.588.35 |
| 10401–10450 | 8901– 895013.3411.7610.188.627.386.2715.2413.6712.2310.889.658.41 |
| 10451–10500 | 8951– 900013.4211.8410.288.717.456.3515.3113.7512.3010.959.738.51 |
| 10501–10550 | 9001– 905013.4711.9110.368.807.526.4315.3613.8112.3411.019.798.57 |
| 10551–10600 | 9051– 910013.5211.9810.428.887.586.4915.4213.8712.4011.069.858.63 |
| 10601–10650 | 9101– 915013.5912.0510.518.987.656.5615.5013.9612.4811.149.948.72 |
| 10651–10700 | 9151– 920013.6512.1110.589.057.726.6315.5514.0112.5411.1910.008.80 |
| 10701–10750 | 9201– 925013.7112.1810.679.147.806.7115.6314.1012.6211.2710.088.88 |
| 10751–10800 | 9251– 930013.7712.2510.749.227.886.7715.6814.1612.6811.3210.138.95 |
| 10801–10850 | 9301– 935013.8112.3110.809.307.956.8315.7314.2212.7311.3810.209.01 |
| 10851–10900 | 9351– 940013.8912.3810.889.398.036.9015.8114.3012.8111.4610.279.09 |
| 10901–10950 | 9401– 945013.9512.4410.959.458.116.9615.8514.3512.8611.5110.339.15 |
| 10951–11000 | 9451– 950014.0112.5011.019.538.187.0215.9014.4112.9211.5510.399.22 |
| 11001–11050 | 9501– 955014.0812.5711.099.628.277.1015.9714.4913.0111.6310.479.30 |
| 11051–11100 | 9551– 960014.1412.6311.159.698.367.1516.0314.5513.0711.6810.529.36 |
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer)Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) | |
| 12601–12650 | 11101–1115016.1014.6213.1511.7610.609.4517.7116.3014.9813.6912.4911.30 |
| 12651–12700 | 11151–1120016.1414.6813.2111.8110.659.5017.7616.3515.0313.7412.5511.36 |
| 12701–12750 | 11201–1125016.1914.7313.2711.8710.719.5617.8216.3915.0713.7812.6111.43 |
| 12751–12800 | 11251–1130016.2614.8013.3511.9510.789.6417.8916.4715.1413.8612.6811.51 |
| 12801–12850 | 11301–1135016.3014.8613.4112.0010.839.7017.9316.5115.1813.9012.7311.56 |
| 12851–12900 | 11351–1140016.3514.9113.4712.0610.889.7617.9816.5615.2313.9612.7811.62 |
| 12901–12950 | 11401–1145016.4214.9813.5512.1310.969.8418.0516.6315.3014.0312.8611.70 |
| 12951–13000 | 11451–1150016.4615.0313.6012.1911.029.8918.1016.6715.3414.0712.9211.75 |
| 13001–13050 | 11501–1155016.5015.0813.6712.2411.069.9518.1516.7115.3814.1212.9711.82 |
| 13051–13100 | 11551–1160016.5715.1513.7512.3311.1410.0218.2216.7915.4414.1913.0411.89 |
| 13101–13150 | 11601–1165016.6215.2113.8012.3911.1810.0818.2616.8415.4914.2413.0911.95 |
| 13151–13200 | 11651–1170016.6915.2813.8812.4711.2510.1518.3416.9115.5614.3113.1612.02 |
| 13201–13250 | 11701–1175016.7215.3313.9312.5311.3110.2118.3816.9715.6114.3513.2212.08 |
| 13251–13300 | 11751–1180016.7615.3713.9812.5911.3610.2618.4317.0215.6614.4013.2712.14 |
| 13301–13350 | 11801–1185016.8315.4414.0512.6811.4410.3318.4917.0915.7314.4613.3412.21 |
| 13351–13400 | 11851–1190016.8715.4914.1112.7311.4910.3818.5317.1415.7814.5013.3812.26 |
| 13401–13450 | 11901–1195016.9115.5414.1612.7911.5510.4418.5817.1815.8214.5513.4412.31 |
| 13451–13500 | 11951–1200016.9915.6114.2412.8711.6210.5118.6517.2615.8914.6213.5112.39 |
| 13501–13550 | 12001–1205017.0315.6514.2912.9311.6810.5618.6917.3115.9414.6613.5512.44 |
| 13551–13600 | 12051–1210017.0815.6914.3412.9911.7410.6118.7317.3615.9914.7013.6012.49 |
| 13601–13650 | 12101–1215017.1515.7614.4213.0611.8310.6818.8017.4216.0514.7713.6712.57 |
| 13651–13700 | 12151–1220017.2015.8114.4613.1211.8910.7418.8417.4716.1014.8213.7112.61 |
| 13701–13750 | 12201–1225017.2715.8814.5413.1911.9710.8018.9117.5416.1714.8913.7812.68 |
| 13751–13800 | 12251–1230017.3115.9214.5813.2512.0210.8518.9517.5916.2314.9313.8312.73 |
| 13801–13850 | 12301–1235017.3515.9614.6413.3112.0810.9018.9917.6316.2814.9813.8712.79 |
| 13851–13900 | 12351–1240017.4316.0214.7113.3812.1610.9819.0517.7016.3515.0513.9412.86 |
| 13901–13950 | 12401–1245017.4716.0714.7513.4312.2311.0319.0917.7516.4015.1013.9812.90 |
| 13951–14000 | 12451–1250017.5216.1114.8013.4812.2811.0919.1317.8016.4515.1514.0312.95 |
| 14001–14050 | 12501–1255017.5916.1814.8713.5612.3611.1619.1917.8616.5315.2214.0913.02 |
| 14051–14100 | 12551–1260017.6416.2314.9113.6112.4111.2219.2317.9016.5815.2614.1413.07 |
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) |
| 14101–1415019.2917.9716.6415.3314.2013.13 |
| 14151–1420019.3418.0116.6915.3814.2413.19 |
| 14201–1425019.3718.0616.7415.4214.2813.23 |
| 14251–1430019.4318.1216.8115.5014.3513.30 |
| 14301–1435019.4718.1616.8615.5514.4013.34 |
| 14351–1440019.5118.2116.9015.6014.4513.39 |
| 14401–1445019.5718.2716.9715.6714.5213.46 |
| 14451–1450019.6118.3117.0215.7214.5713.50 |
| 14501–1455019.6418.3517.0715.7814.6213.54 |
| 14551–1460019.7018.4217.1315.8514.6813.61 |
| 14601–1465019.7318.4517.1815.9014.7313.65 |
| 14651–1470019.8018.5117.2415.9714.7913.72 |
| 14701–1475019.8318.5617.2816.0114.8513.76 |
| 14751–1480019.8618.6017.3316.0714.9013.80 |
| 14801–1485019.9218.6617.4016.1314.9713.86 |
| 14851–1490019.9518.7017.4416.1815.0313.91 |
| 14901–1495019.9918.7317.4816.2315.0813.96 |
| 14951–1500020.0518.8017.5416.2915.1514.02 |
| 15001–1505020.0818.8417.5916.3515.1914.08 |
| 15051–1510020.1118.8717.6316.3915.2414.12 |
| 15101–1515020.1718.9317.6916.4615.3214.19 |
| 15151–1520020.2018.9717.7316.5015.3714.23 |
| 15201–1525020.2619.0317.7916.5615.4414.31 |
| 15251–1530020.2919.0617.8416.6215.4814.36 |
| 15301–1535020.3319.1017.8816.6615.5314.41 |
| 15351–1540020.3819.1517.9416.7215.6014.48 |
| 15401–1545020.4219.2017.9816.7615.6514.53 |
| 15451–1550020.4619.2318.0216.8115.7014.58 |
| 15501–1555020.5219.2918.0816.8815.7614.65 |
| 15551–1560020.5619.3218.1216.9215.8114.70 |
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) |
| 15601– 1565020.6119.3718.1816.9815.8814.77 |
| 15651– 1570020.6519.4118.2117.0215.9214.83 |
| 15701– 1575020.6919.4518.2517.0615.9714.87 |
| 15751– 1580020.7519.5018.3117.1316.0314.94 |
| 15801– 1585020.7819.5318.3517.1716.0814.99 |
| 15851– 1590020.8219.5718.3917.2116.1315.04 |
| 15901– 1595020.8719.6318.4417.2716.1915.11 |
| 15951– 1600020.9119.6718.4917.3116.2315.15 |
| 16001– 1800021.7120.5119.3418.1817.1616.15 |
| 18001– 2000023.2922.1821.0719.9718.9517.97 |
| 20001– 2500025.4024.4423.5022.5721.7020.84 |
| 25001– 3000027.9127.1026.2925.4824.7424.00 |
| 30001– 3500029.6328.9528.2627.5826.9526.32 |
| 35001– 4000030.9030.3129.7229.1328.5828.03 |
| 40001– 4500031.8831.3530.8330.3129.8329.34 |
| 45001– 5000032.6432.1731.7131.2430.8130.38 |
| 50001–10000034.7734.4834.2033.9133.6533.39 |
| über 10000035.4835.2735.0534.8434.6434.45 |
Tarif A für Alleinstehende ohne Kirchensteuer
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) |
| bis 8000.500.500.500.500.500.50 |
| 801– 8500.240.240.240.240.240.24 |
| 851– 9000.230.230.230.230.230.23 |
| 901– 9500.220.220.220.220.220.22 |
| 951– 10000.210.210.210.210.210.21 |
| 1001– 10500.200.200.200.200.200.20 |
| 1051– 11000.370.190.190.190.190.19 |
| 1101– 11500.530.180.180.180.180.18 |
| 1151– 12000.680.170.170.170.170.17 |
| 1201– 12500.730.160.160.160.160.16 |
| 1251– 13000.940.160.160.160.160.16 |
| 1301– 13500.980.150.150.150.150.15 |
| 1351– 14001.090.150.150.150.150.15 |
| 1401– 14501.260.140.140.140.140.14 |
| 1451– 15001.360.140.140.140.140.14 |
| 1501– 15501.510.130.130.130.130.13 |
| 1551– 16001.650.130.130.130.130.13 |
| 1601– 16501.780.180.120.120.120.12 |
| 1651– 17001.910.300.120.120.120.12 |
| 1701– 17502.030.350.120.120.120.12 |
| 1751– 18002.140.450.110.110.110.11 |
| 1801– 18502.250.600.110.110.110.11 |
| 1851– 19002.400.640.110.110.110.11 |
| 1901– 19502.550.730.100.100.100.10 |
| 1951– 20002.630.810.100.100.100.10 |
| 2001– 20502.910.940.100.100.100.10 |
| 2051– 21003.041.060.100.100.100.10 |
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer)Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) | |
| 2101– 2150 | 3.151.130.090.090.090.093601– 36505.824.002.401.050.300.06 |
| 2151– 2200 | 3.221.240.090.090.090.093651– 37005.884.052.451.090.330.05 |
| 2201– 2250 | 3.371.300.130.090.090.093701– 37505.964.132.521.180.380.05 |
| 2251– 2300 | 3.431.410.220.090.090.093751– 38006.014.192.601.250.420.05 |
| 2301– 2350 | 3.531.510.260.090.090.093801– 38506.074.242.671.280.440.05 |
| 2351– 2400 | 3.661.600.340.080.080.083851– 39006.144.312.761.420.520.05 |
| 2401– 2450 | 3.751.690.410.080.080.083901– 39506.224.382.851.500.590.05 |
| 2451– 2500 | 3.801.780.480.080.080.083951– 40006.244.432.921.580.630.05 |
| 2501– 2550 | 3.921.900.550.080.080.084001– 40506.344.523.011.660.700.10 |
| 2551– 2600 | 4.042.020.620.080.080.084051– 41006.404.613.091.740.740.15 |
| 2601– 2650 | 4.152.210.690.080.080.084101– 41506.474.683.151.790.800.19 |
| 2651– 2700 | 4.262.320.750.070.070.074151– 42006.564.773.211.870.840.22 |
| 2701– 2750 | 4.372.420.840.070.070.074201– 42506.634.853.291.940.900.26 |
| 2751– 2800 | 4.472.520.940.070.070.074251– 43006.694.893.371.990.960.30 |
| 2801– 2850 | 4.572.621.030.070.070.074301– 43506.754.973.422.061.020.35 |
| 2851– 2900 | 4.662.711.110.140.070.074351– 44006.865.053.502.131.100.37 |
| 2901– 2950 | 4.752.801.160.210.070.074401– 44506.925.113.552.191.150.41 |
| 2951– 3000 | 4.842.891.240.270.070.074451– 45007.025.183.622.281.270.47 |
| 3001– 3050 | 4.932.981.320.330.070.074501– 45507.125.263.692.361.350.53 |
| 3051– 3100 | 5.013.061.430.390.070.074551– 46007.175.313.742.431.400.57 |
| 3101– 3150 | 5.093.141.500.420.060.064601– 46507.265.383.832.511.470.63 |
| 3151– 3200 | 5.173.241.610.470.060.064651– 47007.345.483.892.591.540.68 |
| 3201– 3250 | 5.243.351.770.530.060.064701– 47507.395.523.962.651.590.72 |
| 3251– 3300 | 5.313.451.860.610.060.064751– 48007.485.614.042.721.680.77 |
| 3301– 3350 | 5.383.551.950.690.060.064801– 48507.565.704.122.801.740.81 |
| 3351– 3400 | 5.483.642.040.770.090.064851– 49007.615.744.182.851.780.86 |
| 3401– 3450 | 5.583.742.130.820.150.064901– 49507.685.834.262.921.850.93 |
| 3451– 3500 | 5.643.802.190.860.170.064951– 50007.765.914.342.991.910.98 |
| 3501– 3550 | 5.703.862.240.940.230.065001– 50507.805.974.403.041.971.03 |
| 3551– 3600 | 5.793.942.320.980.250.065051– 51007.886.054.473.112.051.14 |
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer)Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) | |
| 5101– 5150 | 7.966.154.533.182.131.216601– 66509.758.156.605.194.002.99 |
| 5151– 5200 | 8.006.204.583.232.181.286651– 67009.788.196.655.244.043.03 |
| 5201– 5250 | 8.086.304.673.292.261.346701– 67509.868.276.725.324.123.09 |
| 5251– 5300 | 8.136.394.743.362.331.406751– 68009.958.346.775.404.193.16 |
| 5301– 5350 | 8.196.444.813.422.381.456801– 68509.998.386.835.454.233.21 |
| 5351– 5400 | 8.266.514.873.502.461.516851– 690010.078.446.915.534.313.27 |
| 5401– 5450 | 8.316.604.963.582.531.576901– 695010.148.516.975.594.393.34 |
| 5451– 5500 | 8.376.655.023.622.581.616951– 700010.188.547.035.634.443.38 |
| 5501– 5550 | 8.436.735.093.692.641.677001– 705010.258.617.105.714.513.44 |
| 5551– 5600 | 8.506.805.173.772.711.747051– 710010.328.667.185.784.593.51 |
| 5601– 5650 | 8.576.865.233.822.761.807101– 715010.378.707.235.824.653.55 |
| 5651– 5700 | 8.636.935.303.892.821.877151– 720010.458.777.295.904.723.62 |
| 5701– 5750 | 8.727.005.383.972.881.947201– 725010.538.837.365.974.793.70 |
| 5751– 5800 | 8.767.055.454.022.931.997251– 730010.588.877.416.014.853.74 |
| 5801– 5850 | 8.847.125.534.092.992.067301– 735010.668.947.486.084.913.81 |
| 5851– 5900 | 8.907.205.624.153.052.117351– 740010.759.027.556.144.993.88 |
| 5901– 5950 | 8.967.245.674.223.112.187401– 745010.809.087.606.185.043.92 |
| 5951– 6000 | 9.027.315.744.283.182.237451– 750010.909.167.686.265.124.00 |
| 6001– 6050 | 9.107.375.834.373.252.297501– 755010.989.247.756.345.204.08 |
| 6051– 6100 | 9.147.425.884.433.292.347551– 760011.059.317.806.425.254.16 |
| 6101– 6150 | 9.217.485.964.493.362.407601– 765011.129.387.876.485.324.22 |
| 6151– 6200 | 9.267.566.024.573.432.467651– 770011.229.467.956.575.414.31 |
| 6201– 6250 | 9.327.616.094.633.492.517701– 775011.299.538.006.645.464.39 |
| 6251– 6300 | 9.377.706.154.693.552.577751– 780011.369.618.066.705.534.45 |
| 6301– 6350 | 9.447.766.234.763.622.627801– 785011.429.698.136.775.604.52 |
| 6351– 6400 | 9.477.816.274.833.672.677851– 790011.509.798.206.865.684.60 |
| 6401– 6450 | 9.547.896.354.903.742.727901– 795011.589.878.266.935.734.67 |
| 6451– 6500 | 9.597.976.424.993.802.807951– 800011.659.948.357.005.794.74 |
| 6501– 6550 | 9.628.026.475.043.862.858001– 805011.7410.048.447.085.884.82 |
| 6551– 6600 | 9.698.086.545.133.922.928051– 810011.8010.128.517.135.964.88 |
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer)Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) | |
| 8101– 8150 | 11.8610.198.587.206.034.959601– 965013.7012.2310.829.408.116.93 |
| 8151– 8200 | 11.9310.268.657.276.095.009651– 970013.7712.2910.899.498.207.00 |
| 8201– 8250 | 12.0110.368.737.346.185.089701– 975013.8212.3510.959.558.277.05 |
| 8251– 8300 | 12.0710.438.807.406.255.159751– 980013.8912.4111.029.638.367.13 |
| 8301– 8350 | 12.1310.508.867.466.325.219801– 985013.9512.4711.089.708.447.21 |
| 8351– 8400 | 12.1910.578.947.526.385.279851– 990014.0112.5211.149.768.517.26 |
| 8401– 8450 | 12.2710.669.047.606.465.349901– 995014.0912.5811.219.848.587.36 |
| 8451– 8500 | 12.3310.739.127.656.535.409951–1000014.1512.6411.279.908.657.42 |
| 8501– 8550 | 12.3910.799.207.716.595.4710001–1005014.2012.7011.329.978.737.49 |
| 8551– 8600 | 12.4410.869.277.796.655.5410051–1010014.2812.7711.3910.048.817.58 |
| 8601– 8650 | 12.5210.949.377.876.745.6210101–1015014.3412.8311.4510.108.887.65 |
| 8651– 8700 | 12.5811.019.447.946.795.6910151–1020014.4212.9011.5210.188.967.73 |
| 8701– 8750 | 12.6311.079.518.016.855.7710201–1025014.4712.9511.5710.249.037.80 |
| 8751– 8800 | 12.7111.169.618.096.935.8510251–1030014.5313.0011.6210.309.097.87 |
| 8801– 8850 | 12.7611.229.688.166.985.9010301–1035014.6013.0811.6910.379.167.96 |
| 8851– 8900 | 12.8111.289.758.237.045.9710351–1040014.6613.1411.7410.439.238.04 |
| 8901– 8950 | 12.8611.349.828.307.106.0310401–1045014.7113.1911.7910.489.298.11 |
| 8951– 9000 | 12.9411.429.918.397.186.1210451–1050014.7913.2711.8610.569.378.18 |
| 9001– 9050 | 12.9911.489.978.487.246.1710501–1055014.8313.3311.9010.619.438.25 |
| 9051– 9100 | 13.0411.5410.048.557.286.2410551–1060014.8813.3911.9610.679.498.31 |
| 9101– 9150 | 13.1111.6210.138.647.366.3110601–1065014.9613.4712.0410.749.578.40 |
| 9151– 9200 | 13.1611.6710.198.717.436.3810651–1070015.0213.5312.0910.799.638.47 |
| 9201– 9250 | 13.2211.7510.288.807.516.4510701–1075015.0913.6012.1810.879.718.55 |
| 9251– 9300 | 13.2711.8210.358.887.586.5110751–1080015.1413.6612.2310.929.768.61 |
| 9301– 9350 | 13.3311.8710.418.957.656.5610801–1085015.1913.7212.2810.979.838.67 |
| 9351– 9400 | 13.4011.9410.499.037.726.6310851–1090015.2613.8012.3611.049.908.75 |
| 9401– 9450 | 13.4511.9910.559.107.806.6910901–1095015.3013.8612.4111.099.968.82 |
| 9451– 9500 | 13.5112.0410.619.187.876.7510951–1100015.3513.9112.4611.1410.018.88 |
| 9501– 9550 | 13.5912.1210.699.267.966.8211001–1105015.4313.9912.5411.2110.098.96 |
| 9551– 9600 | 13.6512.1810.769.348.046.8811051–1110015.4814.0412.6011.2710.149.02 |
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer)Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) | |
| 11101–11150 | 15.5414.1112.6911.3310.219.1012601–1265017.1215.7514.4713.2112.0610.90 |
| 11151–11200 | 15.5914.1712.7511.3910.279.1512651–1270017.1715.7914.5213.2612.1110.96 |
| 11201–11250 | 15.6314.2212.8011.4510.339.2112701–1275017.2215.8414.5513.3112.1711.02 |
| 11251–11300 | 15.7014.3012.8911.5210.399.2912751–1280017.2815.9114.6213.3812.2311.10 |
| 11301–11350 | 15.7414.3512.9411.5810.459.3512801–1285017.3315.9514.6713.4312.2911.15 |
| 11351–11400 | 15.7914.3913.0011.6310.509.4112851–1290017.3816.0014.7113.4812.3411.21 |
| 11401–11450 | 15.8614.4713.0811.7110.569.4812901–1295017.4516.0714.7713.5412.4211.29 |
| 11451–11500 | 15.9014.5213.1311.7610.619.5312951–1300017.5016.1114.8113.5912.4711.34 |
| 11501–11550 | 15.9414.5713.1911.8210.669.5913001–1305017.5416.1514.8613.6412.5111.40 |
| 11551–11600 | 16.0114.6313.2611.9010.749.6613051–1310017.6116.2214.9213.7112.5911.47 |
| 11601–11650 | 16.0514.6813.3211.9610.799.7113101–1315017.6516.2714.9613.7512.6411.53 |
| 11651–11700 | 16.1114.7513.4012.0310.859.7913151–1320017.7216.3515.0413.8112.7111.60 |
| 11701–11750 | 16.1514.8013.4512.0910.909.8413201–1325017.7716.3915.0913.8612.7611.65 |
| 11751–11800 | 16.2014.8513.4912.1510.969.8913251–1330017.8216.4415.1313.9112.8111.71 |
| 11801–11850 | 16.2614.9213.5712.2311.049.9613301–1335017.8816.5215.2013.9712.8711.78 |
| 11851–11900 | 16.2914.9613.6312.2911.0910.0113351–1340017.9216.5615.2414.0112.9211.84 |
| 11901–11950 | 16.3415.0113.6812.3411.1410.0613401–1345017.9716.6115.2914.0612.9711.89 |
| 11951–12000 | 16.4115.0713.7512.4211.2210.1313451–1350018.0316.6815.3514.1213.0411.96 |
| 12001–12050 | 16.4615.1213.8012.4711.2710.1813501–1355018.0716.7315.4014.1613.0912.01 |
| 12051–12100 | 16.5115.1613.8512.5311.3210.2313551–1360018.1116.7715.4514.2013.1312.06 |
| 12101–12150 | 16.5715.2213.9212.6111.4110.3013601–1365018.1816.8415.5114.2713.2012.12 |
| 12151–12200 | 16.6215.2713.9612.6711.4710.3513651–1370018.2216.8915.5614.3113.2412.18 |
| 12201–12250 | 16.6915.3414.0412.7411.5410.4113701–1375018.2816.9515.6414.3813.3012.25 |
| 12251–12300 | 16.7315.3714.0912.7911.6010.4613751–1380018.3217.0015.6914.4213.3512.29 |
| 12301–12350 | 16.7715.4214.1312.8411.6610.5213801–1385018.3617.0515.7314.4713.4012.34 |
| 12351–12400 | 16.8415.4814.2012.9111.7310.5913851–1390018.4217.1215.8114.5413.4612.41 |
| 12401–12450 | 16.8915.5314.2512.9711.7910.6413901–1395018.4617.1615.8614.5913.5112.46 |
| 12451–12500 | 16.9315.5714.2913.0211.8510.6913951–1400018.5017.2015.9014.6313.5512.51 |
| 12501–12550 | 17.0015.6314.3613.0911.9310.7614001–1405018.5617.2715.9714.7013.6112.57 |
| 12551–12600 | 17.0515.6814.4013.1411.9810.8214051–1410018.6017.3116.0214.7513.6612.62 |
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) |
| 14101–1415018.6617.3716.0814.8113.7112.68 |
| 14151–1420018.6917.4216.1314.8613.7612.73 |
| 14201–1425018.7317.4616.1814.9013.8012.77 |
| 14251–1430018.8017.5216.2514.9813.8612.84 |
| 14301–1435018.8317.5616.2915.0313.9112.89 |
| 14351–1440018.8717.6116.3415.0813.9612.93 |
| 14401–1445018.9317.6616.4115.1514.0212.99 |
| 14451–1450018.9617.7116.4515.2014.0713.04 |
| 14501–1455018.9917.7516.5015.2514.1213.08 |
| 14551–1460019.0517.8016.5615.3114.1813.14 |
| 14601–1465019.0917.8516.6115.3614.2313.18 |
| 14651–1470019.1417.9116.6715.4314.3013.25 |
| 14701–1475019.1817.9516.7115.4814.3413.28 |
| 14751–1480019.2117.9816.7615.5314.4013.33 |
| 14801–1485019.2718.0416.8215.6014.4713.39 |
| 14851–1490019.3018.0816.8615.6414.5113.43 |
| 14901–1495019.3418.1216.9015.6914.5713.48 |
| 14951–1500019.3918.1816.9715.7514.6413.55 |
| 15001–1505019.4218.2217.0015.8014.6813.60 |
| 15051–1510019.4618.2617.0515.8514.7313.64 |
| 15101–1515019.5118.3117.1115.9114.8013.71 |
| 15151–1520019.5518.3517.1515.9514.8513.75 |
| 15201–1525019.5918.4017.2116.0214.9213.82 |
| 15251–1530019.6318.4417.2516.0614.9713.87 |
| 15301–1535019.6618.4717.2916.1015.0113.92 |
| 15351–1540019.7218.5317.3516.1715.0813.99 |
| 15401–1545019.7618.5717.3916.2115.1214.04 |
| 15451–1550019.8018.6017.4316.2515.1714.09 |
| 15501–1555019.8518.6517.4816.3215.2414.16 |
| 15551–1560019.8918.6917.5216.3615.2814.21 |
| Tarifstufe A0 A1 A2 A3 A4 A5 Bruttolohn Ledige, pro Monat verwitwete, geschiedene, Fr. getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) |
| 15601– 1565019.9518.7417.5816.4215.3514.28 |
| 15651– 1570019.9818.7817.6216.4615.3914.32 |
| 15701– 1575020.0218.8117.6516.5015.4314.37 |
| 15751– 1580020.0818.8717.7116.5615.5014.44 |
| 15801– 1585020.1118.8917.7516.6015.5514.48 |
| 15851– 1590020.1418.9317.7816.6415.5914.53 |
| 15901– 1595020.2018.9917.8416.7015.6514.60 |
| 15951– 1600020.2419.0217.8816.7415.6914.65 |
| 16001– 1800021.0219.8518.7117.5916.6015.62 |
| 18001– 2000022.5621.4820.4119.3318.3417.38 |
| 20001– 2500024.6223.6822.7721.8621.0220.18 |
| 25001– 3000027.0526.2725.4824.7023.9723.25 |
| 30001– 3500028.7228.0627.4026.7326.1225.51 |
| 35001– 4000029.9629.3828.8128.2327.7027.17 |
| 40001– 4500030.9030.4029.8929.3828.9228.45 |
| 45001– 5000031.6531.2030.7430.2929.8729.45 |
| 50001–10000033.7133.4333.1532.8832.6332.37 |
| über 10000034.3934.1833.9833.7733.5833.39 |
Tarif B für Verheiratete mit Kirchensteuer
| Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer)Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) | |
| bis 800 | 1.001.001.001.001.001.002251– 23001.360.220.180.180.180.18 |
| 801– 850 | 0.480.480.480.480.480.482301– 23501.460.300.170.170.170.17 |
| 851– 900 | 0.460.460.460.460.460.462351– 24001.560.380.170.170.170.17 |
| 901– 950 | 0.430.430.430.430.430.432401– 24501.650.450.160.160.160.16 |
| 951– 1000 | 0.410.410.410.410.410.412451– 25001.740.530.160.160.160.16 |
| 1001– 1050 | 0.390.390.390.390.390.392501– 25501.820.590.160.160.160.16 |
| 1051– 1100 | 0.370.370.370.370.370.372551– 26001.900.700.160.160.160.16 |
| 1101– 1150 | 0.360.360.360.360.360.362601– 26501.980.720.150.150.150.15 |
| 1151– 1200 | 0.340.340.340.340.340.342651– 27002.060.790.150.150.150.15 |
| 1201– 1250 | 0.330.330.330.330.330.332701– 27502.130.840.150.150.150.15 |
| 1251– 1300 | 0.310.310.310.310.310.312751– 28002.200.940.140.140.140.14 |
| 1301– 1350 | 0.300.300.300.300.300.302801– 28502.271.030.140.140.140.14 |
| 1351– 1400 | 0.290.290.290.290.290.292851– 29002.371.110.210.140.140.14 |
| 1401– 1450 | 0.280.280.280.280.280.282901– 29502.461.200.270.140.140.14 |
| 1451– 1500 | 0.270.270.270.270.270.272951– 30002.551.280.340.130.130.13 |
| 1501– 1550 | 0.260.260.260.260.260.263001– 30502.641.320.400.130.130.13 |
| 1551– 1600 | 0.250.250.250.250.250.253051– 31002.701.400.420.130.130.13 |
| 1601– 1650 | 0.250.250.250.250.250.253101– 31502.781.470.480.130.130.13 |
| 1651– 1700 | 0.240.240.240.240.240.243151– 32002.931.540.540.130.130.13 |
| 1701– 1750 | 0.350.230.230.230.230.233201– 32503.011.580.590.120.120.12 |
| 1751– 1800 | 0.450.230.230.230.230.233251– 33003.081.650.640.120.120.12 |
| 1801– 1850 | 0.600.220.220.220.220.223301– 33503.161.710.690.120.120.12 |
| 1851– 1900 | 0.640.210.210.210.210.213351– 34003.261.780.740.120.120.12 |
| 1901– 1950 | 0.730.210.210.210.210.213401– 34503.301.810.790.120.120.12 |
| 1951– 2000 | 0.810.200.200.200.200.203451– 35003.371.900.860.140.120.12 |
| 2001– 2050 | 0.940.200.200.200.200.203501– 35503.431.960.910.170.110.11 |
| 2051– 2100 | 1.010.190.190.190.190.193551– 36003.472.010.980.220.110.11 |
| 2101– 2150 | 1.080.190.190.190.190.193601– 36503.532.071.020.250.110.11 |
| 2151– 2200 | 1.150.180.180.180.180.183651– 37003.592.151.090.300.110.11 |
| 2201– 2250 | 1.260.180.180.180.180.183701– 37503.652.201.130.350.110.11 |
| Tarifstufe Bruttolohn pro Monat Fr. | B0 | B1 B2 B3 B4 B5 Verheiratete, verwitwete, geschiedene, getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen |
|---|---|---|
| 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) | ||
| 3751– 3800 | 3.71 | 2.251.170.370.110.11 |
| 3801– 3850 | 3.76 | 2.351.230.420.100.10 |
| 3851– 3900 | 3.85 | 2.431.260.460.100.10 |
| 3901– 3950 | 3.92 | 2.501.320.480.100.10 |
| 3951– 4000 | 3.97 | 2.541.360.530.100.10 |
| 4001– 4050 | 4.05 | 2.611.420.570.100.10 |
| 4051– 4100 | 4.10 | 2.671.450.590.100.10 |
| 4101– 4150 | 4.17 | 2.741.500.650.120.10 |
| 4151– 4200 | 4.22 | 2.781.530.690.170.10 |
| 4201– 4250 | 4.28 | 2.841.590.730.190.09 |
| 4251– 4300 | 4.33 | 2.881.640.800.230.09 |
| 4301– 4350 | 4.39 | 2.961.710.830.280.09 |
| 4351– 4400 | 4.43 | 2.991.760.890.300.09 |
| 4401– 4450 | 4.50 | 3.051.810.930.340.09 |
| 4451– 4500 | 4.54 | 3.111.920.960.360.09 |
| 4501– 4550 | 4.60 | 3.181.991.020.400.09 |
| 4551– 4600 | 4.63 | 3.232.051.070.440.09 |
| 4601– 4650 | 4.69 | 3.312.101.100.450.09 |
| 4651– 4700 | 4.73 | 3.362.161.130.490.09 |
| 4701– 4750 | 4.78 | 3.432.221.190.530.08 |
| 4751– 4800 | 4.82 | 3.502.261.210.570.13 |
| 4801– 4850 | 4.87 | 3.542.321.260.600.15 |
| 4851– 4900 | 4.92 | 3.592.361.290.660.18 |
| 4901– 4950 | 4.99 | 3.652.441.340.710.22 |
| 4951– 5000 | 5.07 | 3.702.471.410.740.24 |
| 5001– 5050 | 5.11 | 3.762.531.450.780.28 |
| 5051– 5100 | 5.16 | 3.802.561.500.830.30 |
| 5101– 5150 | 5.25 | 3.862.611.600.860.33 |
| 5151– 5200 | 5.29 | 3.902.671.660.910.37 |
| 5201– 5250 | 5.36 | 3.962.741.700.940.38 |
| Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) |
| 5251– 53005.404.002.791.760.970.42 |
| 5301– 53505.484.062.851.821.010.45 |
| 5351– 54005.544.112.921.861.060.47 |
| 5401– 54505.594.152.971.921.090.52 |
| 5451– 55005.634.183.011.951.110.55 |
| 5501– 55505.704.243.082.031.160.60 |
| 5551– 56005.784.323.162.081.220.65 |
| 5601– 56505.834.373.202.131.260.68 |
| 5651– 57005.904.463.262.191.320.72 |
| 5701– 57505.974.523.322.241.410.77 |
| 5751– 58006.034.593.382.291.470.80 |
| 5801– 58506.094.673.432.331.530.84 |
| 5851– 59006.164.733.492.401.580.89 |
| 5901– 59506.214.793.532.451.640.91 |
| 5951– 60006.284.853.602.531.690.95 |
| 6001– 60506.344.933.652.591.741.00 |
| 6051– 61006.394.973.692.631.791.02 |
| 6101– 61506.455.043.742.691.841.08 |
| 6151– 62006.515.123.812.771.891.13 |
| 6201– 62506.555.173.862.811.941.17 |
| 6251– 63006.655.243.942.871.991.23 |
| 6301– 63506.705.314.002.922.041.31 |
| 6351– 64006.765.364.062.982.091.35 |
| 6401– 64506.835.434.123.042.151.40 |
| 6451– 65006.905.504.203.092.211.47 |
| 6501– 65506.965.534.253.132.251.50 |
| 6551– 66007.035.604.323.192.311.55 |
| 6601– 66507.095.684.393.252.381.62 |
| 6651– 67007.135.714.433.282.431.65 |
| 6701– 67507.205.774.513.332.481.70 |
| Tarifstufe Bruttolohn pro Monat Fr. | B0 | B1 B2 B3 B4 B5 Verheiratete, verwitwete, geschiedene, getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen |
|---|---|---|
| 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) | ||
| 6751– 6800 | 7.28 | 5.854.583.392.541.76 |
| 6801– 6850 | 7.31 | 5.894.623.432.591.79 |
| 6851– 6900 | 7.37 | 5.954.683.512.651.85 |
| 6901– 6950 | 7.44 | 6.024.753.572.701.89 |
| 6951– 7000 | 7.48 | 6.084.803.632.741.92 |
| 7001– 7050 | 7.54 | 6.154.873.692.801.98 |
| 7051– 7100 | 7.60 | 6.224.933.762.862.05 |
| 7101– 7150 | 7.65 | 6.274.983.802.892.09 |
| 7151– 7200 | 7.72 | 6.345.053.872.942.15 |
| 7201– 7250 | 7.78 | 6.415.113.943.002.20 |
| 7251– 7300 | 7.82 | 6.455.153.993.042.25 |
| 7301– 7350 | 7.89 | 6.515.224.053.092.31 |
| 7351– 7400 | 7.95 | 6.585.274.123.132.36 |
| 7401– 7450 | 8.00 | 6.635.324.163.182.40 |
| 7451– 7500 | 8.07 | 6.705.394.243.262.47 |
| 7501– 7550 | 8.13 | 6.765.464.313.322.52 |
| 7551– 7600 | 8.18 | 6.835.534.373.392.57 |
| 7601– 7650 | 8.24 | 6.895.604.433.462.62 |
| 7651– 7700 | 8.31 | 6.975.694.513.532.70 |
| 7701– 7750 | 8.38 | 7.035.764.583.602.74 |
| 7751– 7800 | 8.42 | 7.105.834.643.672.79 |
| 7801– 7850 | 8.47 | 7.165.894.703.722.84 |
| 7851– 7900 | 8.55 | 7.245.974.773.802.90 |
| 7901– 7950 | 8.61 | 7.296.034.833.862.95 |
| 7951– 8000 | 8.66 | 7.366.094.893.913.01 |
| 8001– 8050 | 8.72 | 7.446.184.963.993.08 |
| 8051– 8100 | 8.78 | 7.496.245.034.053.15 |
| 8101– 8150 | 8.82 | 7.566.305.084.113.20 |
| 8151– 8200 | 8.87 | 7.616.365.164.173.27 |
| 8201– 8250 | 8.94 | 7.686.435.244.243.34 |
| Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer)Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) | |
| 9751– 9800 | 8251– 83008.997.736.495.314.303.4110.689.428.257.176.215.28 |
| 9801– 9850 | 8301– 83509.037.806.555.374.363.4610.749.488.307.236.275.33 |
| 9851– 9900 | 8351– 84009.097.846.615.434.423.5210.789.538.347.276.325.39 |
| 9901– 9950 | 8401– 84509.157.926.695.514.503.6010.859.598.407.346.395.46 |
| 9951–10000 | 8451– 85009.207.966.755.574.553.6510.909.648.457.386.445.51 |
| 10001–10050 | 8501– 85509.268.026.805.634.613.7110.949.708.507.436.495.57 |
| 10051–10100 | 8551– 86009.318.086.875.704.663.7611.019.778.577.496.565.63 |
| 10101–10150 | 8601– 86509.378.146.945.774.743.8311.059.828.627.546.615.68 |
| 10151–10200 | 8651– 87009.428.207.005.834.813.8811.129.898.697.606.675.75 |
| 10201–10250 | 8701– 87509.478.247.065.894.873.9411.179.948.747.656.735.81 |
| 10251–10300 | 8751– 88009.538.317.125.964.954.0111.219.998.807.706.775.86 |
| 10301–10350 | 8801– 88509.588.357.186.025.024.0711.2610.058.867.766.845.93 |
| 10351–10400 | 8851– 89009.628.417.236.075.084.1211.3210.118.927.816.885.99 |
| 10401–10450 | 8901– 89509.678.457.296.135.144.1811.3610.168.977.866.946.03 |
| 10451–10500 | 8951– 90009.748.517.356.215.214.2611.4310.219.047.917.006.10 |
| 10501–10550 | 9001– 90509.808.577.416.275.274.3111.4710.279.087.967.046.15 |
| 10551–10600 | 9051– 91009.858.627.476.335.334.3611.5210.329.138.017.086.20 |
| 10601–10650 | 9101– 91509.928.687.546.405.404.4411.5910.389.208.087.156.27 |
| 10651–10700 | 9151– 92009.978.737.596.455.464.5011.6310.439.268.127.196.31 |
| 10701–10750 | 9201– 925010.048.797.656.535.544.5711.6910.509.328.207.256.38 |
| 10751–10800 | 9251– 930010.108.857.706.595.604.6411.7310.549.378.257.306.43 |
| 10801–10850 | 9301– 935010.148.897.756.645.654.7011.7810.599.428.307.346.48 |
| 10851–10900 | 9351– 940010.228.967.826.715.724.7811.8410.659.508.377.416.54 |
| 10901–10950 | 9401– 945010.279.007.866.775.774.8411.8910.709.558.427.466.59 |
| 10951–11000 | 9451– 950010.329.047.916.825.834.9011.9310.749.598.477.516.63 |
| 11001–11050 | 9501– 955010.389.117.976.895.904.9711.9910.809.668.547.566.69 |
| 11051–11100 | 9551– 960010.449.188.026.955.965.0212.0410.859.728.607.616.74 |
| 11101–11150 | 9601– 965010.499.238.076.996.025.0812.0910.929.788.667.686.80 |
| 11151–11200 | 9651– 970010.569.308.137.066.095.1612.1310.969.838.717.736.85 |
| 11201–11250 | 9701– 975010.619.368.197.116.145.2112.1811.019.878.767.786.89 |
| Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer)Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) | |
| 12751–12800 | 11251–1130012.2411.079.948.827.856.9413.9212.6711.4910.409.468.56 |
| 12801–12850 | 11301–1135012.2811.129.998.877.906.9913.9712.7211.5410.459.518.61 |
| 12851–12900 | 11351–1140012.3311.1610.038.927.967.0414.0212.7711.5910.499.558.66 |
| 12901–12950 | 11401–1145012.3911.2210.099.008.037.1014.1012.8411.6510.559.628.72 |
| 12951–13000 | 11451–1150012.4411.2710.149.058.077.1514.1512.8911.7010.599.668.76 |
| 13001–13050 | 11501–1155012.4911.3110.199.098.127.1914.2012.9411.7510.639.708.81 |
| 13051–13100 | 11551–1160012.5511.3810.259.168.197.2514.2813.0011.8210.699.778.87 |
| 13101–13150 | 11601–1165012.6011.4210.299.218.247.2914.3313.0511.8710.749.818.91 |
| 13151–13200 | 11651–1170012.6811.4810.369.288.317.3714.4113.1211.9310.809.878.97 |
| 13201–13250 | 11701–1175012.7211.5110.419.328.357.4214.4613.1711.9810.859.919.01 |
| 13251–13300 | 11751–1180012.7711.5610.459.378.407.4614.5113.2212.0310.909.969.06 |
| 13301–13350 | 11801–1185012.8411.6210.519.438.477.5314.5813.2912.1010.9610.019.12 |
| 13351–13400 | 11851–1190012.8911.6610.569.488.517.5914.6313.3412.1511.0110.069.16 |
| 13401–13450 | 11901–1195012.9411.7110.609.538.567.6414.6813.3912.1911.0610.109.21 |
| 13451–13500 | 11951–1200013.0111.7710.669.598.637.7114.7513.4612.2611.1310.159.26 |
| 13501–13550 | 12001–1205013.0611.8210.719.638.687.7514.8013.5212.3111.1810.209.31 |
| 13551–13600 | 12051–1210013.1111.8710.759.688.737.8014.8513.5712.3611.2310.249.36 |
| 13601–13650 | 12101–1215013.1811.9310.819.748.797.8714.9213.6412.4311.3010.309.41 |
| 13651–13700 | 12151–1220013.2211.9810.869.788.847.9214.9713.7012.4811.3410.359.46 |
| 13701–13750 | 12201–1225013.2912.0610.929.858.907.9815.0413.7712.5411.4110.419.52 |
| 13751–13800 | 12251–1230013.3412.1110.969.898.958.0215.0913.8212.5911.4610.469.55 |
| 13801–13850 | 12301–1235013.3912.1511.009.949.008.0715.1313.8712.6411.5110.519.60 |
| 13851–13900 | 12351–1240013.4612.2211.0510.009.068.1415.2013.9512.7111.5710.579.66 |
| 13901–13950 | 12401–1245013.5112.2711.1110.049.108.1915.2514.0012.7611.6210.629.69 |
| 13951–14000 | 12451–1250013.5612.3211.1510.099.158.2315.3014.0512.8111.6710.679.74 |
| 14001–14050 | 12501–1255013.6312.3911.2110.169.218.3015.3614.1212.8811.7410.749.80 |
| 14051–14100 | 12551–1260013.6812.4411.2510.199.268.3415.4114.1712.9311.7810.799.83 |
| 14101–14150 | 12601–1265013.7412.5111.3210.269.318.4115.4714.2413.0111.8510.859.89 |
| 14151–14200 | 12651–1270013.8012.5511.3710.309.368.4615.5214.2913.0611.8910.899.94 |
| 14201–14250 | 12701–1275013.8512.6111.4210.349.418.5015.5614.3413.1111.9410.959.99 |
| Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) |
| 14251–1430015.6314.4013.1812.0111.0110.05 |
| 14301–1435015.6714.4613.2412.0611.0610.10 |
| 14351–1440015.7114.5013.2912.1011.1110.15 |
| 14401–1445015.7814.5713.3612.1711.1710.21 |
| 14451–1450015.8214.6213.4212.2311.2210.26 |
| 14501–1455015.8614.6613.4712.2811.2610.31 |
| 14551–1460015.9214.7313.5412.3411.3310.37 |
| 14601–1465015.9714.7813.5912.4011.3810.42 |
| 14651–1470016.0314.8413.6612.4611.4410.48 |
| 14701–1475016.0714.8913.7012.5211.4910.53 |
| 14751–1480016.1114.9313.7512.5811.5410.57 |
| 14801–1485016.1714.9913.8212.6511.6010.64 |
| 14851–1490016.2115.0413.8712.7011.6510.69 |
| 14901–1495016.2515.0813.9212.7511.7010.73 |
| 14951–1500016.3115.1513.9812.8211.7610.80 |
| 15001–1505016.3515.1914.0312.8711.8110.85 |
| 15051–1510016.3815.2314.0812.9211.8610.89 |
| 15101–1515016.4415.2914.1412.9911.9310.96 |
| 15151–1520016.4815.3314.1913.0411.9811.00 |
| 15201–1525016.5415.4014.2513.1112.0511.06 |
| 15251–1530016.5815.4414.3013.1612.1011.11 |
| 15301–1535016.6315.4814.3413.2112.1511.16 |
| 15351–1540016.6915.5414.4113.2712.2211.22 |
| 15401–1545016.7315.5814.4513.3212.2711.27 |
| 15451–1550016.7815.6214.4913.3712.3211.32 |
| 15501–1555016.8415.6814.5613.4412.3911.38 |
| 15551–1560016.8815.7214.6013.4812.4411.43 |
| 15601–1565016.9415.7814.6613.5512.5111.49 |
| 15651–1570016.9815.8114.7013.5912.5611.54 |
| 15701–1575017.0215.8514.7513.6412.6111.59 |
| Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (mit Kirchensteuer) |
| 15751– 1580017.0815.9114.8113.7112.6811.66 |
| 15801– 1585017.1315.9614.8513.7512.7311.70 |
| 15851– 1590017.1716.0014.8913.8012.7711.75 |
| 15901– 1595017.2316.0614.9513.8612.8411.82 |
| 15951– 1600017.2716.1114.9913.9012.8911.87 |
| 16001– 1800018.1217.0315.9414.8413.8912.94 |
| 18001– 2000019.6218.6517.6716.6915.7814.87 |
| 20001– 2500021.8520.9720.0919.2118.4017.59 |
| 25001– 3000024.4123.6522.8922.1321.4320.72 |
| 30001– 3500026.4625.7825.1024.4223.8023.20 |
| 35001– 4000028.1327.5426.9526.3625.8225.27 |
| 40001– 4500029.4128.8928.3727.8527.3726.89 |
| 45001– 5000030.4229.9529.4929.0228.5928.16 |
| 50001–10000033.5333.2432.9632.6632.3932.12 |
| über 10000034.5534.3434.1333.9133.7233.52 |
Tarif B für Verheiratete ohne Kirchensteuer
| Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) |
| bis 8001.001.001.001.001.001.00 |
| 801– 8500.480.480.480.480.480.48 |
| 851– 9000.460.460.460.460.460.46 |
| 901– 9500.430.430.430.430.430.43 |
| 951– 10000.410.410.410.410.410.41 |
| 1001– 10500.390.390.390.390.390.39 |
| 1051– 11000.370.370.370.370.370.37 |
| 1101– 11500.360.360.360.360.360.36 |
| 1151– 12000.340.340.340.340.340.34 |
| 1201– 12500.330.330.330.330.330.33 |
| 1251– 13000.310.310.310.310.310.31 |
| 1301– 13500.300.300.300.300.300.30 |
| 1351– 14000.290.290.290.290.290.29 |
| 1401– 14500.280.280.280.280.280.28 |
| 1451– 15000.270.270.270.270.270.27 |
| 1501– 15500.260.260.260.260.260.26 |
| 1551– 16000.250.250.250.250.250.25 |
| 1601– 16500.250.250.250.250.250.25 |
| 1651– 17000.240.240.240.240.240.24 |
| 1701– 17500.350.230.230.230.230.23 |
| 1751– 18000.450.230.230.230.230.23 |
| 1801– 18500.550.220.220.220.220.22 |
| 1851– 19000.640.210.210.210.210.21 |
| 1901– 19500.730.210.210.210.210.21 |
| 1951– 20000.810.200.200.200.200.20 |
| 2001– 20500.890.200.200.200.200.20 |
| 2051– 21000.960.190.190.190.190.19 |
| 2101– 21501.040.190.190.190.190.19 |
| 2151– 22001.100.180.180.180.180.18 |
| 2201– 22501.210.180.180.180.180.18 |
| Tarifstufe Bruttolohn pro Monat Fr. | B0 | B1 B2 B3 B4 B5 Verheiratete, verwitwete, geschiedene, getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen |
|---|---|---|
| 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) | ||
| 2251– 2300 | 1.27 | 0.220.180.180.180.18 |
| 2301– 2350 | 1.38 | 0.300.170.170.170.17 |
| 2351– 2400 | 1.52 | 0.380.170.170.170.17 |
| 2401– 2450 | 1.57 | 0.450.160.160.160.16 |
| 2451– 2500 | 1.66 | 0.530.160.160.160.16 |
| 2501– 2550 | 1.74 | 0.590.160.160.160.16 |
| 2551– 2600 | 1.83 | 0.660.160.160.160.16 |
| 2601– 2650 | 1.90 | 0.720.150.150.150.15 |
| 2651– 2700 | 1.98 | 0.790.150.150.150.15 |
| 2701– 2750 | 2.02 | 0.810.150.150.150.15 |
| 2751– 2800 | 2.13 | 0.900.140.140.140.14 |
| 2801– 2850 | 2.19 | 0.990.140.140.140.14 |
| 2851– 2900 | 2.26 | 1.080.210.140.140.14 |
| 2901– 2950 | 2.36 | 1.130.270.140.140.14 |
| 2951– 3000 | 2.45 | 1.210.340.130.130.13 |
| 3001– 3050 | 2.51 | 1.290.360.130.130.13 |
| 3051– 3100 | 2.57 | 1.330.420.130.130.13 |
| 3101– 3150 | 2.66 | 1.410.480.130.130.13 |
| 3151– 3200 | 2.80 | 1.480.540.130.130.13 |
| 3201– 3250 | 2.88 | 1.520.560.120.120.12 |
| 3251– 3300 | 2.96 | 1.590.610.120.120.12 |
| 3301– 3350 | 3.04 | 1.650.660.120.120.12 |
| 3351– 3400 | 3.11 | 1.720.710.120.120.12 |
| 3401– 3450 | 3.18 | 1.750.760.120.120.12 |
| 3451– 3500 | 3.25 | 1.810.830.140.120.12 |
| 3501– 3550 | 3.29 | 1.870.880.170.110.11 |
| 3551– 3600 | 3.33 | 1.930.920.220.110.11 |
| 3601– 3650 | 3.39 | 1.990.990.250.110.11 |
| 3651– 3700 | 3.46 | 2.071.030.300.110.11 |
| 3701– 3750 | 3.52 | 2.121.100.350.110.11 |
| Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) |
| 3751– 38003.582.171.140.370.110.11 |
| 3801– 38503.632.271.180.390.100.10 |
| 3851– 39003.692.321.210.440.100.10 |
| 3901– 39503.772.391.270.480.100.10 |
| 3951– 40003.822.441.310.500.100.10 |
| 4001– 40503.882.511.340.550.100.10 |
| 4051– 41003.932.551.400.560.100.10 |
| 4101– 41504.002.621.430.630.120.10 |
| 4151– 42004.052.681.490.670.170.10 |
| 4201– 42504.092.721.540.710.190.09 |
| 4251– 43004.162.761.570.750.230.09 |
| 4301– 43504.232.841.640.810.250.09 |
| 4351– 44004.272.881.690.850.300.09 |
| 4401– 44504.322.921.740.880.320.09 |
| 4451– 45004.362.971.830.940.360.09 |
| 4501– 45504.423.051.900.970.400.09 |
| 4551– 46004.463.131.971.030.420.09 |
| 4601– 46504.503.182.011.060.450.09 |
| 4651– 47004.533.232.071.090.470.09 |
| 4701– 47504.593.302.141.140.510.08 |
| 4751– 48004.633.352.181.170.540.10 |
| 4801– 48504.663.402.221.200.580.15 |
| 4851– 49004.723.452.281.230.640.16 |
| 4901– 49504.793.512.341.300.670.20 |
| 4951– 50004.863.562.371.350.720.24 |
| 5001– 50504.923.602.431.390.760.26 |
| 5051– 51004.973.652.461.440.790.30 |
| 5101– 51505.033.712.521.540.840.33 |
| 5151– 52005.103.752.571.580.870.35 |
| 5201– 52505.153.812.621.650.900.38 |
| Tarifstufe Bruttolohn pro Monat Fr. | B0 | B1 B2 B3 B4 B5 Verheiratete, verwitwete, geschiedene, getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen |
|---|---|---|
| 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) | ||
| 5251– 5300 | 5.19 | 3.852.671.690.930.40 |
| 5301– 5350 | 5.28 | 3.912.741.750.980.43 |
| 5351– 5400 | 5.32 | 3.942.791.791.000.45 |
| 5401– 5450 | 5.36 | 3.982.861.841.050.50 |
| 5451– 5500 | 5.41 | 4.022.901.881.080.53 |
| 5501– 5550 | 5.48 | 4.072.971.941.120.58 |
| 5551– 5600 | 5.54 | 4.143.031.991.170.61 |
| 5601– 5650 | 5.60 | 4.213.082.041.210.66 |
| 5651– 5700 | 5.67 | 4.283.142.101.270.69 |
| 5701– 5750 | 5.75 | 4.353.202.151.360.73 |
| 5751– 5800 | 5.78 | 4.423.242.181.400.76 |
| 5801– 5850 | 5.85 | 4.483.302.251.460.81 |
| 5851– 5900 | 5.92 | 4.543.352.311.530.85 |
| 5901– 5950 | 5.97 | 4.613.392.361.570.88 |
| 5951– 6000 | 6.03 | 4.673.452.431.620.92 |
| 6001– 6050 | 6.09 | 4.733.502.491.680.96 |
| 6051– 6100 | 6.14 | 4.793.542.531.710.99 |
| 6101– 6150 | 6.20 | 4.853.592.601.781.03 |
| 6151– 6200 | 6.25 | 4.913.642.661.831.09 |
| 6201– 6250 | 6.31 | 4.963.712.701.861.12 |
| 6251– 6300 | 6.39 | 5.043.782.761.911.16 |
| 6301– 6350 | 6.45 | 5.113.842.811.961.25 |
| 6351– 6400 | 6.51 | 5.153.912.852.011.30 |
| 6401– 6450 | 6.57 | 5.213.972.912.051.35 |
| 6451– 6500 | 6.64 | 5.284.032.972.121.41 |
| 6501– 6550 | 6.70 | 5.334.093.002.161.44 |
| 6551– 6600 | 6.75 | 5.384.153.062.221.49 |
| 6601– 6650 | 6.82 | 5.454.213.112.281.54 |
| 6651– 6700 | 6.86 | 5.504.273.162.341.59 |
| 6701– 6750 | 6.93 | 5.564.333.212.391.64 |
| Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) |
| 6751– 68007.005.624.403.262.451.68 |
| 6801– 68507.055.664.443.302.491.71 |
| 6851– 69007.105.734.513.362.551.77 |
| 6901– 69507.165.794.583.442.601.82 |
| 6951– 70007.205.854.623.482.641.85 |
| 7001– 70507.265.924.683.542.691.91 |
| 7051– 71007.325.984.753.622.741.96 |
| 7101– 71507.376.044.793.662.782.01 |
| 7151– 72007.436.094.853.722.832.06 |
| 7201– 72507.496.164.913.792.882.12 |
| 7251– 73007.536.204.963.842.912.16 |
| 7301– 73507.596.275.023.892.962.21 |
| 7351– 74007.666.335.083.963.012.26 |
| 7401– 74507.696.375.124.003.062.30 |
| 7451– 75007.776.455.194.083.132.37 |
| 7501– 75507.836.515.264.153.202.42 |
| 7551– 76007.886.575.324.203.262.47 |
| 7601– 76507.936.645.394.263.322.52 |
| 7651– 77008.016.715.474.343.402.58 |
| 7701– 77508.066.775.544.403.462.63 |
| 7751– 78008.126.835.594.463.512.68 |
| 7801– 78508.176.895.664.513.582.72 |
| 7851– 79008.236.975.744.583.642.78 |
| 7901– 79508.287.035.804.643.712.83 |
| 7951– 80008.347.085.874.703.762.88 |
| 8001– 80508.407.175.944.773.842.95 |
| 8051– 81008.467.226.014.833.893.02 |
| 8101– 81508.507.276.064.903.953.08 |
| 8151– 82008.557.336.124.974.013.14 |
| 8201– 82508.617.396.195.054.093.21 |
| Tarifstufe Bruttolohn pro Monat Fr. | B0 | B1 B2 B3 B4 B5 Verheiratete, verwitwete, geschiedene, getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen |
|---|---|---|
| 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) | ||
| 8251– 8300 | 8.65 | 7.446.255.104.153.26 |
| 8301– 8350 | 8.70 | 7.516.315.174.193.33 |
| 8351– 8400 | 8.75 | 7.566.365.234.253.38 |
| 8401– 8450 | 8.82 | 7.626.435.314.323.45 |
| 8451– 8500 | 8.86 | 7.676.505.364.383.50 |
| 8501– 8550 | 8.91 | 7.726.565.424.433.55 |
| 8551– 8600 | 8.97 | 7.786.615.484.493.62 |
| 8601– 8650 | 9.03 | 7.846.685.554.573.68 |
| 8651– 8700 | 9.07 | 7.886.745.614.623.73 |
| 8701– 8750 | 9.12 | 7.946.805.664.693.79 |
| 8751– 8800 | 9.17 | 8.006.865.734.763.85 |
| 8801– 8850 | 9.22 | 8.056.915.794.833.91 |
| 8851– 8900 | 9.27 | 8.096.965.854.883.97 |
| 8901– 8950 | 9.31 | 8.137.035.904.944.02 |
| 8951– 9000 | 9.38 | 8.207.095.975.014.09 |
| 9001– 9050 | 9.44 | 8.257.146.045.074.14 |
| 9051– 9100 | 9.50 | 8.307.206.095.134.20 |
| 9101– 9150 | 9.56 | 8.367.256.165.214.26 |
| 9151– 9200 | 9.61 | 8.417.306.215.254.33 |
| 9201– 9250 | 9.68 | 8.487.376.295.324.40 |
| 9251– 9300 | 9.74 | 8.537.426.345.384.46 |
| 9301– 9350 | 9.78 | 8.577.466.395.444.53 |
| 9351– 9400 | 9.85 | 8.637.536.465.504.60 |
| 9401– 9450 | 9.90 | 8.687.586.515.564.65 |
| 9451– 9500 | 9.94 | 8.727.626.565.614.71 |
| 9501– 955010.02 | 8.797.676.625.684.78 | |
| 9551– 960010.07 | 8.857.736.685.734.84 | |
| 9601– 965010.12 | 8.897.776.735.794.89 | |
| 9651– 970010.18 | 8.967.836.795.864.96 | |
| 9701– 975010.23 | 9.027.896.855.915.01 |
| Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer)Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) | |
| 11251–11300 | 9751– 980010.309.077.956.915.975.0711.8110.689.598.517.576.69 |
| 11301–11350 | 9801– 985010.359.138.006.956.045.1311.8610.739.628.567.616.73 |
| 11351–11400 | 9851– 990010.409.188.047.006.095.1811.8910.779.678.617.676.78 |
| 11401–11450 | 9901– 995010.469.258.107.066.155.2511.9610.839.738.677.736.84 |
| 11451–11500 | 9951–1000010.519.298.147.116.205.3012.0010.889.788.717.786.88 |
| 11501–11550 | 10001–1005010.559.358.197.156.245.3512.0510.929.828.767.836.92 |
| 11551–11600 | 10051–1010010.629.418.267.226.315.4212.1210.979.888.837.896.98 |
| 11601–11650 | 10101–1015010.679.468.317.266.365.4712.1711.029.938.887.947.03 |
| 11651–11700 | 10151–1020010.729.528.377.316.435.5312.2411.079.998.948.007.09 |
| 11701–11750 | 10201–1025010.779.578.437.366.475.5812.2811.1110.038.998.057.15 |
| 11751–11800 | 10251–1030010.819.638.487.426.525.6412.3311.1610.089.048.097.19 |
| 11801–11850 | 10301–1035010.879.698.547.476.585.7012.4011.2110.149.108.157.26 |
| 11851–11900 | 10351–1040010.919.748.607.526.635.7512.4511.2610.189.148.207.31 |
| 11901–11950 | 10401–1045010.959.798.647.576.685.8012.4911.3010.239.188.257.35 |
| 11951–12000 | 10451–1050011.029.858.717.636.735.8712.5611.3610.299.248.327.42 |
| 12001–12050 | 10501–1055011.069.908.767.676.785.9212.6111.4010.339.298.377.47 |
| 12051–12100 | 10551–1060011.119.958.807.726.835.9712.6611.4510.389.338.417.52 |
| 12101–12150 | 10601–1065011.1710.018.887.776.886.0312.7311.5210.439.398.487.58 |
| 12151–12200 | 10651–1070011.2110.068.927.836.936.0812.7711.5710.479.448.527.63 |
| 12201–12250 | 10701–1075011.2810.128.997.906.986.1412.8411.6410.549.508.587.69 |
| 12251–12300 | 10751–1080011.3210.169.047.957.036.1912.8911.6810.579.548.637.73 |
| 12301–12350 | 10801–1085011.3610.219.098.007.086.2412.9311.7310.619.588.677.78 |
| 12351–12400 | 10851–1090011.4310.279.168.067.146.2913.0011.8010.679.658.747.84 |
| 12401–12450 | 10901–1095011.4710.329.208.127.196.3413.0511.8510.719.698.787.89 |
| 12451–12500 | 10951–1100011.5110.369.258.167.236.3913.1011.9010.769.738.837.93 |
| 12501–12550 | 11001–1105011.5610.429.328.247.296.4513.1711.9610.829.808.897.99 |
| 12551–12600 | 11051–1110011.6110.479.368.287.336.4913.2112.0110.869.848.928.04 |
| 12601–12650 | 11101–1115011.6710.539.438.347.406.5413.2812.0810.929.898.988.10 |
| 12651–12700 | 11151–1120011.7110.589.488.397.456.6013.3312.1310.979.949.038.15 |
| 12701–12750 | 11201–1125011.7510.629.528.447.496.6413.3812.1711.039.989.078.20 |
| Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) |
| 12751–1280013.4512.2311.0910.049.138.26 |
| 12801–1285013.5012.2811.1310.089.178.30 |
| 12851–1290013.5512.3311.1810.129.218.34 |
| 12901–1295013.6212.3911.2510.179.288.40 |
| 12951–1300013.6712.4511.2910.229.328.45 |
| 13001–1305013.7312.4911.3410.269.368.49 |
| 13051–1310013.8012.5611.4110.329.428.55 |
| 13101–1315013.8512.6111.4610.369.468.59 |
| 13151–1320013.9312.6811.5210.429.528.65 |
| 13201–1325013.9712.7211.5710.479.578.70 |
| 13251–1330014.0312.7711.6210.529.608.73 |
| 13301–1335014.1012.8411.6810.599.668.79 |
| 13351–1340014.1512.8911.7310.639.708.83 |
| 13401–1345014.2012.9411.7810.689.748.88 |
| 13451–1350014.2613.0111.8410.759.808.94 |
| 13501–1355014.3113.0611.8910.799.848.98 |
| 13551–1360014.3613.1111.9410.849.889.02 |
| 13601–1365014.4313.1912.0010.909.949.08 |
| 13651–1370014.4813.2412.0510.959.989.12 |
| 13701–1375014.5513.3112.1211.0210.059.17 |
| 13751–1380014.5913.3612.1611.0610.109.22 |
| 13801–1385014.6413.4112.2111.1110.149.26 |
| 13851–1390014.7013.4812.2811.1810.219.31 |
| 13901–1395014.7513.5412.3311.2210.259.36 |
| 13951–1400014.8013.5812.3811.2710.309.40 |
| 14001–1405014.8613.6512.4511.3310.369.45 |
| 14051–1410014.9113.7112.5011.3710.419.49 |
| 14101–1415014.9713.7712.5711.4410.479.54 |
| 14151–1420015.0113.8212.6211.4910.529.59 |
| 14201–1425015.0613.8612.6711.5410.579.64 |
| Tarifstufe Bruttolohn pro Monat Fr. | B0 | B1 B2 B3 B4 B5 Verheiratete, verwitwete, geschiedene, getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen |
|---|---|---|
| 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) | ||
| 14251–1430015.12 | 13.93 | 12.7411.6010.639.70 |
| 14301–1435015.16 | 13.98 | 12.8011.6510.679.75 |
| 14351–1440015.21 | 14.02 | 12.8511.6910.729.79 |
| 14401–1445015.27 | 14.09 | 12.9211.7610.799.86 |
| 14451–1450015.31 | 14.13 | 12.9711.8110.839.90 |
| 14501–1455015.35 | 14.18 | 13.0211.8610.889.95 |
| 14551–1460015.41 | 14.25 | 13.0811.9210.9410.01 |
| 14601–1465015.45 | 14.29 | 13.1411.9810.9810.06 |
| 14651–1470015.51 | 14.36 | 13.2012.0511.0510.12 |
| 14701–1475015.55 | 14.40 | 13.2512.1011.1010.16 |
| 14751–1480015.59 | 14.44 | 13.3012.1511.1410.21 |
| 14801–1485015.65 | 14.51 | 13.3612.2211.2010.27 |
| 14851–1490015.69 | 14.55 | 13.4112.2711.2510.32 |
| 14901–1495015.73 | 14.59 | 13.4612.3211.3010.37 |
| 14951–1500015.79 | 14.66 | 13.5212.3911.3610.42 |
| 15001–1505015.83 | 14.70 | 13.5712.4411.4110.47 |
| 15051–1510015.87 | 14.74 | 13.6212.4911.4610.51 |
| 15101–1515015.92 | 14.80 | 13.6812.5611.5210.58 |
| 15151–1520015.96 | 14.84 | 13.7312.6111.5710.62 |
| 15201–1525016.01 | 14.90 | 13.7912.6811.6410.68 |
| 15251–1530016.06 | 14.94 | 13.8312.7211.6910.73 |
| 15301–1535016.10 | 14.98 | 13.8812.7711.7410.77 |
| 15351–1540016.16 | 15.04 | 13.9412.8411.8110.84 |
| 15401–1545016.20 | 15.08 | 13.9812.8811.8610.88 |
| 15451–1550016.25 | 15.12 | 14.0212.9311.9110.93 |
| 15501–1555016.31 | 15.18 | 14.0912.9911.9810.99 |
| 15551–1560016.35 | 15.22 | 14.1313.0412.0311.04 |
| 15601–1565016.41 | 15.28 | 14.1913.1112.1011.10 |
| 15651–1570016.45 | 15.31 | 14.2313.1512.1411.15 |
| 15701–1575016.49 | 15.35 | 14.2813.2012.1911.19 |
| Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete, pro Monat verwitwete, geschiedene, Fr. getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer) |
| 15751– 1580016.5515.4114.3313.2612.2611.26 |
| 15801– 1585016.5915.4514.3813.3012.3011.31 |
| 15851– 1590016.6315.4914.4213.3512.3511.36 |
| 15901– 1595016.6915.5514.4713.4112.4211.43 |
| 15951– 1600016.7315.5914.5213.4512.4611.47 |
| 16001– 1800017.5616.5015.4414.3713.4412.51 |
| 18001– 2000019.0318.0717.1316.1715.2914.41 |
| 20001– 2500021.2020.3419.4918.6417.8417.06 |
| 25001– 3000023.6922.9522.2121.4720.7920.11 |
| 30001– 3500025.6725.0224.3523.7023.0922.51 |
| 35001– 4000027.2926.7226.1525.5825.0524.52 |
| 40001– 4500028.5328.0327.5227.0226.5526.08 |
| 45001– 5000029.5129.0628.6028.1527.7427.32 |
| 50001–10000032.5232.2531.9731.6831.4231.16 |
| über 10000033.5033.3033.0932.8832.6932.50 |
Tarif C für Doppelverdiener mit Kirchensteuer
| Tarifstufe C C0 C1 C2 C3 C4 Bruttolohn Erwerbs- Erwerbstätiger Ehemann pro Monat tätige mit Unterhaltsleistungen gegenüber . . . Kindern Fr. Ehefrau bzw. erwerbsunfähigen Personen – 0 1 2 3 4 Monatliche Steuer in Prozenten (mit Kirchensteuer)Tarifstufe C C0 C1 C2 C3 C4 Bruttolohn Erwerbs- Erwerbstätiger Ehemann pro Monat tätige mit Unterhaltsleistungen gegenüber . . . Kindern Fr. Ehefrau bzw. erwerbsunfähigen Personen – 0 1 2 3 4 Monatliche Steuer in Prozenten (mit Kirchensteuer) | |
|---|---|
| bis 800 | 0.500.500.500.500.500.502251– 23004.351.710.130.090.090.09 |
| 801– 850 | 0.240.240.240.240.240.242301– 23504.521.760.220.090.090.09 |
| 851– 900 | 0.230.230.230.230.230.232351– 24004.671.940.290.080.080.08 |
| 901– 950 | 0.220.220.220.220.220.222401– 24504.822.060.370.080.080.08 |
| 951– 1000 | 0.210.210.210.210.210.212451– 25005.012.140.480.080.080.08 |
| 1001– 1050 | 0.290.200.200.200.200.202501– 25505.152.260.550.080.080.08 |
| 1051– 1100 | 0.470.190.190.190.190.192551– 26005.322.450.620.080.080.08 |
| 1101– 1150 | 0.620.180.180.180.180.182601– 26505.452.480.690.080.080.08 |
| 1151– 1200 | 0.680.170.170.170.170.172651– 27005.612.620.790.070.070.07 |
| 1201– 1250 | 0.820.160.160.160.160.162701– 27505.762.750.880.070.070.07 |
| 1251– 1300 | 1.020.160.160.160.160.162751– 28005.952.771.010.070.070.07 |
| 1301– 1350 | 1.210.150.150.150.150.152801– 28506.122.941.130.070.070.07 |
| 1351– 1400 | 1.380.150.150.150.150.152851– 29006.303.131.220.070.070.07 |
| 1401– 1450 | 1.470.140.140.140.140.142901– 29506.463.151.300.070.070.07 |
| 1451– 1500 | 1.630.140.140.140.140.142951– 30006.623.291.380.070.070.07 |
| 1501– 1550 | 1.770.200.130.130.130.133001– 30506.783.471.450.070.070.07 |
| 1551– 1600 | 1.970.250.130.130.130.133051– 31006.933.511.560.070.070.07 |
| 1601– 1650 | 2.150.370.120.120.120.123101– 31507.073.651.630.100.060.06 |
| 1651– 1700 | 2.330.480.120.120.120.123151– 32007.183.781.730.190.060.06 |
| 1701– 1750 | 2.490.520.120.120.120.123201– 32507.353.811.860.310.060.06 |
| 1751– 1800 | 2.650.620.110.110.110.113251– 33007.483.941.980.400.060.06 |
| 1801– 1850 | 2.790.770.110.110.110.113301– 33507.614.092.140.480.060.06 |
| 1851– 1900 | 2.990.800.110.110.110.113351– 34007.734.122.250.560.060.06 |
| 1901– 1950 | 3.170.990.100.100.100.103401– 34507.884.292.360.640.060.06 |
| 1951– 2000 | 3.341.110.100.100.100.103451– 35008.004.432.450.690.060.06 |
| 2001– 2050 | 3.511.190.100.100.100.103501– 35508.114.482.550.770.060.06 |
| 2051– 2100 | 3.661.300.100.100.100.103551– 36008.224.622.630.870.060.06 |
| 2101– 2150 | 3.861.410.090.090.090.093601– 36508.334.772.700.970.060.06 |
| 2151– 2200 | 4.001.470.090.090.090.093651– 37008.444.822.801.090.050.05 |
| 2201– 2250 | 4.131.570.090.090.090.093701– 37508.484.972.871.150.050.05 |
| 3751– 3800 | 8.505.112.991.250.050.055251– 53009.908.086.094.212.351.12 |
| 3801– 3850 | 8.555.123.081.360.050.055301– 53509.958.096.184.302.441.18 |
| 3851– 3900 | 8.595.263.201.450.050.055351– 54009.998.206.274.392.571.28 |
| 3901– 3950 | 8.645.403.311.500.050.055401– 545010.038.296.364.482.671.35 |
| 3951– 4000 | 8.685.433.421.640.130.055451– 550010.088.316.454.582.791.44 |
| 4001– 4050 | 8.755.573.551.690.220.055501– 555010.128.406.534.672.901.50 |
| 4051– 4100 | 8.765.723.661.770.320.055551– 560010.158.506.624.753.001.56 |
| 4101– 4150 | 8.825.753.761.840.410.055601– 565010.208.526.704.873.111.67 |
| 4151– 4200 | 8.865.893.831.940.480.055651– 570010.248.626.774.953.191.76 |
| 4201– 4250 | 8.926.063.932.040.540.055701– 575010.298.736.865.053.301.87 |
| 4251– 4300 | 8.966.114.022.150.650.055751– 580010.348.736.935.143.381.94 |
| 4301– 4350 | 9.026.274.092.240.720.055801– 585010.358.847.005.243.472.04 |
| 4351– 4400 | 9.056.404.212.330.780.055851– 590010.408.957.055.293.542.11 |
| 4401– 4450 | 9.116.424.292.420.860.055901– 595010.458.987.125.383.652.21 |
| 4451– 4500 | 9.166.574.382.530.920.045951– 600010.499.097.185.463.722.28 |
| 4501– 4550 | 9.226.724.512.611.020.046001– 605010.549.207.255.513.802.34 |
| 4551– 4600 | 9.256.754.632.731.140.046051– 610010.589.227.335.603.902.44 |
| 4601– 4650 | 9.306.884.762.811.210.046101– 615010.619.327.405.673.982.50 |
| 4651– 4700 | 9.357.024.882.911.300.066151– 620010.669.387.455.724.052.56 |
| 4701– 4750 | 9.407.034.972.981.400.156201– 625010.709.417.495.774.112.62 |
| 4751– 4800 | 9.427.165.113.101.490.216251– 630010.749.477.545.834.182.69 |
| 4801– 4850 | 9.477.275.203.191.580.296301– 635010.789.527.605.884.252.77 |
| 4851– 4900 | 9.547.305.313.301.680.396351– 640010.829.557.655.934.302.84 |
| 4901– 4950 | 9.567.455.423.431.770.496401– 645010.869.607.725.984.372.91 |
| 4951– 5000 | 9.637.585.533.561.850.586451– 650010.909.657.776.044.432.98 |
| 5001– 5050 | 9.677.585.613.661.910.686501– 655010.949.697.826.084.493.05 |
| 5051– 5100 | 9.717.705.693.761.990.776551– 660010.979.737.886.134.553.12 |
| 5101– 5150 | 9.767.845.803.882.070.866601– 665011.029.787.946.194.603.18 |
| 5151– 5200 | 9.827.865.894.002.160.976651– 670011.069.837.996.234.663.25 |
| 5201– 5250 | 9.867.965.994.102.221.036701– 675011.099.878.046.294.733.33 |
| 6751– 6800 | 11.149.928.096.354.783.398251– 830012.6211.279.688.136.625.28 |
| 6801– 6850 | 11.189.968.136.394.843.468301– 835012.6711.339.738.186.685.35 |
| 6851– 6900 | 11.2110.018.196.444.893.528351– 840012.7311.389.798.256.755.42 |
| 6901– 6950 | 11.2610.058.256.514.953.608401– 845012.7811.439.848.306.815.48 |
| 6951– 7000 | 11.3110.098.296.554.993.648451– 850012.8411.489.898.356.875.55 |
| 7001– 7050 | 11.3310.148.346.625.053.728501– 855012.9011.539.928.406.925.61 |
| 7051– 7100 | 11.3810.188.416.695.103.778551– 860012.9611.609.988.456.995.68 |
| 7101– 7150 | 11.4210.228.456.745.163.838601– 865013.0211.6510.038.517.055.73 |
| 7151– 7200 | 11.4710.268.506.805.233.908651– 870013.0711.7010.068.557.105.79 |
| 7201– 7250 | 11.5210.308.576.875.273.968701– 875013.1311.7510.118.617.155.85 |
| 7251– 7300 | 11.5610.348.606.915.334.018751– 880013.1911.8110.178.677.215.91 |
| 7301– 7350 | 11.6010.388.676.985.394.088801– 885013.2411.8510.218.737.275.97 |
| 7351– 7400 | 11.6510.438.727.045.454.148851– 890013.3111.9110.258.777.326.03 |
| 7401– 7450 | 11.7010.488.777.105.514.208901– 895013.3611.9710.318.837.386.10 |
| 7451– 7500 | 11.7610.528.837.165.574.258951– 900013.4012.0210.368.887.436.16 |
| 7501– 7550 | 11.8110.568.887.225.624.329001– 905013.4612.0710.428.927.496.22 |
| 7551– 7600 | 11.8710.618.927.275.684.389051– 910013.5212.1310.488.987.556.28 |
| 7601– 7650 | 11.9210.689.007.345.774.459101– 915013.5812.1910.539.027.596.33 |
| 7651– 7700 | 11.9710.729.047.405.824.509151– 920013.6312.2310.589.077.646.40 |
| 7701– 7750 | 12.0310.769.097.475.894.569201– 925013.6912.2910.649.137.716.46 |
| 7751– 7800 | 12.0810.809.147.525.954.629251– 930013.7412.3510.719.187.766.51 |
| 7801– 7850 | 12.1310.869.207.606.034.699301– 935013.8012.4010.769.217.826.56 |
| 7851– 7900 | 12.1810.919.267.666.104.759351– 940013.8512.4610.829.277.876.63 |
| 7901– 7950 | 12.2310.959.307.726.174.829401– 945013.9112.5010.869.327.936.68 |
| 7951– 8000 | 12.2911.009.357.776.234.889451– 950013.9612.5710.939.377.996.74 |
| 8001– 8050 | 12.3511.059.427.856.314.959501– 955014.0112.6210.999.438.046.80 |
| 8051– 8100 | 12.4011.109.477.906.375.009551– 960014.0712.6711.049.488.086.85 |
| 8101– 8150 | 12.4611.149.537.966.425.079601– 965014.1212.7311.119.558.156.91 |
| 8151– 8200 | 12.5111.199.598.026.505.159651– 970014.1712.7811.159.608.206.97 |
| 8201– 8250 | 12.5611.239.648.096.555.229701– 975014.2212.8311.219.668.247.01 |
| 9751– 9800 | 14.2612.9011.279.738.307.0711251–1130015.7214.5613.0211.4810.008.74 |
| 9801– 9850 | 14.3112.9511.329.778.357.1211301–1135015.7614.6013.0711.5310.058.79 |
| 9851– 9900 | 14.3813.0111.379.838.397.1811351–1140015.8214.6613.1311.6010.128.85 |
| 9901– 9950 | 14.4213.0711.439.898.447.2311401–1145015.8714.7113.1911.6710.178.91 |
| 9951–10000 | 14.4813.1111.489.938.487.2811451–1150015.9214.7513.2411.7210.238.97 |
| 10001–10050 | 14.5113.1911.5410.008.547.3311501–1155015.9714.8213.3111.7910.309.03 |
| 10051–10100 | 14.5613.2411.5910.058.597.3811551–1160016.0114.8613.3611.8510.369.09 |
| 10101–10150 | 14.6313.2911.6410.108.647.4411601–1165016.0614.9113.4011.9110.429.14 |
| 10151–10200 | 14.6613.3611.7110.178.717.4911651–1170016.1014.9613.4711.9810.499.21 |
| 10201–10250 | 14.7113.4211.7610.228.767.5411701–1175016.1515.0013.5212.0310.559.26 |
| 10251–10300 | 14.7613.4711.8110.288.827.5811751–1180016.2015.0513.5712.0910.629.32 |
| 10301–10350 | 14.8113.5411.8710.348.887.6411801–1185016.2515.1013.6312.1610.699.39 |
| 10351–10400 | 14.8513.5811.9210.398.937.6911851–1190016.2915.1513.6812.2110.759.45 |
| 10401–10450 | 14.9113.6511.9910.469.007.7411901–1195016.3415.1913.7412.2810.829.51 |
| 10451–10500 | 14.9513.7012.0410.509.057.7911951–1200016.3815.2513.8012.3310.889.57 |
| 10501–10550 | 15.0013.7512.1010.569.107.8312001–1205016.4315.2813.8412.3910.949.62 |
| 10551–10600 | 15.0413.8212.1710.629.177.9012051–1210016.4715.3513.9012.4611.019.70 |
| 10601–10650 | 15.0913.8612.2310.679.227.9412101–1215016.5215.3813.9512.5111.089.76 |
| 10651–10700 | 15.1413.9112.2810.739.278.0012151–1220016.5715.4314.0012.5611.139.82 |
| 10701–10750 | 15.1813.9812.3510.809.358.0712201–1225016.6115.4814.0512.6311.219.88 |
| 10751–10800 | 15.2314.0312.4110.859.408.1312251–1230016.6515.5314.0912.6811.269.94 |
| 10801–10850 | 15.2814.0812.4710.909.468.1812301–1235016.7015.5914.1512.7411.3310.01 |
| 10851–10900 | 15.3314.1412.5410.979.538.2612351–1240016.7415.6414.2012.7911.3910.08 |
| 10901–10950 | 15.3814.1912.5911.029.578.3112401–1245016.7915.6814.2412.8411.4410.13 |
| 10951–11000 | 15.4214.2512.6711.099.648.3712451–1250016.8315.7414.2912.9011.5010.20 |
| 11001–11050 | 15.4614.3012.7311.159.708.4412501–1255016.8715.7814.3412.9511.5610.27 |
| 11051–11100 | 15.5214.3512.7811.219.758.4912551–1260016.9115.8314.3812.9911.6110.32 |
| 11101–11150 | 15.5714.4112.8411.289.828.5612601–1265016.9515.8914.4413.0511.6810.39 |
| 11151–11200 | 15.6214.4512.8911.349.878.6112651–1270016.9915.9314.4813.1011.7310.45 |
| 11201–11250 | 15.6714.5012.9511.399.928.6612701–1275017.0515.9714.5113.1511.7810.51 |
| 12751–12800 | 17.0816.0314.5813.2111.8510.5814251–1430018.2317.3716.0614.7613.4612.27 |
| 12801–12850 | 17.1216.0714.6213.2611.9010.6414301–1435018.2717.4016.1014.8113.5112.31 |
| 12851–12900 | 17.1716.1214.6813.3111.9610.7014351–1440018.3017.4516.1514.8613.5712.37 |
| 12901–12950 | 17.2116.1714.7313.3612.0210.7614401–1445018.3417.4816.1914.9013.6212.42 |
| 12951–13000 | 17.2516.2214.7813.4012.0610.8114451–1450018.3817.5216.2314.9513.6612.48 |
| 13001–13050 | 17.2816.2714.8513.4712.1310.8914501–1455018.4117.5716.2915.0113.7312.54 |
| 13051–13100 | 17.3216.3114.8913.5112.1810.9414551–1460018.4417.6116.3315.0513.7812.60 |
| 13101–13150 | 17.3716.3514.9313.5512.2310.9914601–1465018.4817.6316.3615.0913.8212.64 |
| 13151–13200 | 17.4016.4115.0013.6112.2911.0614651–1470018.5117.6816.4215.1513.8812.71 |
| 13201–13250 | 17.4416.4515.0513.6612.3411.1214701–1475018.5517.7216.4615.1913.9312.76 |
| 13251–13300 | 17.4916.4915.0913.7012.3811.1614751–1480018.5917.7516.4915.2413.9812.81 |
| 13301–13350 | 17.5216.5515.1513.7612.4511.2314801–1485018.6217.7916.5515.2914.0412.87 |
| 13351–13400 | 17.5616.5815.1913.8012.4911.2814851–1490018.6617.8316.5815.3314.0812.92 |
| 13401–13450 | 17.6016.6315.2513.8712.5511.3414901–1495018.6817.8816.6315.3814.1412.98 |
| 13451–13500 | 17.6416.6815.3013.9212.6111.4114951–1500018.7217.9116.6715.4314.1813.04 |
| 13501–13550 | 17.6916.7215.3413.9712.6511.4515001–1505018.7617.9416.7115.4714.2313.08 |
| 13551–13600 | 17.7216.7715.4014.0312.7111.5215051–1510018.7817.9916.7615.5214.3013.15 |
| 13601–13650 | 17.7516.8115.4414.0812.7611.5715101–1515018.8218.0216.7915.5614.3313.20 |
| 13651–13700 | 17.8016.8515.4914.1312.8011.6215151–1520018.8518.0616.8315.6014.3813.25 |
| 13701–13750 | 17.8316.9015.5514.1912.8711.6915201–1525018.8818.1016.8815.6614.4413.31 |
| 13751–13800 | 17.8716.9415.5914.2412.9111.7315251–1530018.9118.1316.9215.7014.4813.36 |
| 13801–13850 | 17.9116.9815.6514.3012.9611.7915301–1535018.9418.1716.9615.7514.5313.41 |
| 13851–13900 | 17.9517.0315.6914.3513.0111.8415351–1540018.9818.2017.0015.7914.5813.46 |
| 13901–13950 | 17.9917.0715.7314.4013.0611.8915401–1545019.0118.2417.0415.8314.6313.50 |
| 13951–14000 | 18.0217.1215.7914.4513.1311.9615451–1550019.0418.2917.0915.8814.6813.57 |
| 14001–14050 | 18.0517.1615.8314.5013.1812.0115501–1555019.0718.3117.1115.9214.7213.61 |
| 14051–14100 | 18.1017.1915.8714.5513.2312.0515551–1560019.1118.3417.1615.9614.7713.66 |
| 14101–14150 | 18.1217.2415.9214.6113.3012.1115601–1565019.1418.3917.2016.0114.8213.72 |
| 14151–14200 | 18.1617.2815.9614.6513.3512.1615651–1570019.1818.4217.2316.0414.8613.76 |
| 14201–14250 | 18.2017.3116.0114.7013.3912.2015701–1575019.2218.4517.2716.0814.9013.81 |
| Tarifstufe C C0 C1 C2 C3 C4 Bruttolohn Erwerbs- Erwerbstätiger Ehemann pro Monat tätige mit Unterhaltsleistungen gegenüber . . . Kindern Fr. Ehefrau bzw. erwerbsunfähigen Personen – 0 1 2 3 4 Monatliche Steuer in Prozenten (mit Kirchensteuer) |
|---|
| 15751– 1580019.2618.5017.3216.1414.9613.87 |
| 15801– 1585019.2918.5217.3516.1815.0013.91 |
| 15851– 1590019.3318.5617.3916.2215.0513.97 |
| 15901– 1595019.3618.5917.4316.2615.1014.01 |
| 15951– 1600019.4018.6217.4616.2915.1414.05 |
| 16001– 1800020.0419.2818.1617.0615.9714.96 |
| 18001– 2000021.2120.5819.5418.5017.4616.50 |
| 20001– 2500023.0122.4721.5420.6419.7618.95 |
| 25001– 3000025.1924.7623.9923.2322.4721.76 |
| 30001– 3500027.0126.7126.0325.3524.6724.04 |
| 35001– 4000028.4028.1827.5927.0026.4125.86 |
| 40001– 4500031.6930.8430.3229.8029.2828.80 |
| 45001– 5000032.3731.6231.1530.6830.2229.79 |
| 50001–10000034.4434.0033.7133.4333.1432.88 |
| über 10000035.0934.7634.5534.3334.1233.93 |
Tarif C für Doppelverdiener ohne Kirchensteuer
| Tarifstufe C C0 C1 C2 C3 C4 Bruttolohn Erwerbs- Erwerbstätiger Ehemann pro Monat tätige mit Unterhaltsleistungen gegenüber . . . Kindern Fr. Ehefrau bzw. erwerbsunfähigen Personen – 0 1 2 3 4 Monatliche Steuer in Prozenten (ohne Kirchensteuer)Tarifstufe C C0 C1 C2 C3 C4 Bruttolohn Erwerbs- Erwerbstätiger Ehemann pro Monat tätige mit Unterhaltsleistungen gegenüber . . . Kindern Fr. Ehefrau bzw. erwerbsunfähigen Personen – 0 1 2 3 4 Monatliche Steuer in Prozenten (ohne Kirchensteuer) | |
|---|---|
| 2251– 2300 | bis 8000.500.500.500.500.500.504.181.630.130.090.090.09 |
| 2301– 2350 | 801– 8500.240.240.240.240.240.244.301.720.220.090.090.09 |
| 2351– 2400 | 851– 9000.230.230.230.230.230.234.461.850.290.080.080.08 |
| 2401– 2450 | 901– 9500.220.220.220.220.220.224.661.980.370.080.080.08 |
| 2451– 2500 | 951– 10000.210.210.210.210.210.214.812.060.480.080.080.08 |
| 2501– 2550 | 1001– 10500.290.200.200.200.200.204.952.180.510.080.080.08 |
| 2551– 2600 | 1051– 11000.370.190.190.190.190.195.092.330.580.080.080.08 |
| 2601– 2650 | 1101– 11500.530.180.180.180.180.185.262.360.690.080.080.08 |
| 2651– 2700 | 1151– 12000.680.170.170.170.170.175.382.500.750.070.070.07 |
| 2701– 2750 | 1201– 12500.820.160.160.160.160.165.542.640.880.070.070.07 |
| 2751– 2800 | 1251– 13001.020.160.160.160.160.165.692.670.970.070.070.07 |
| 2801– 2850 | 1301– 13501.130.150.150.150.150.155.882.831.060.070.070.07 |
| 2851– 2900 | 1351– 14001.310.150.150.150.150.156.052.991.150.070.070.07 |
| 2901– 2950 | 1401– 14501.400.140.140.140.140.146.223.011.230.070.070.07 |
| 2951– 3000 | 1451– 15001.560.140.140.140.140.146.353.161.310.070.070.07 |
| 3001– 3050 | 1501– 15501.700.200.130.130.130.136.513.341.390.070.070.07 |
| 3051– 3100 | 1551– 16001.900.250.130.130.130.136.673.381.500.070.070.07 |
| 3101– 3150 | 1601– 16502.090.370.120.120.120.126.783.491.570.100.060.06 |
| 3151– 3200 | 1651– 17002.210.480.120.120.120.126.933.621.670.190.060.06 |
| 3201– 3250 | 1701– 17502.380.520.120.120.120.127.073.661.800.310.060.06 |
| 3251– 3300 | 1751– 18002.540.620.110.110.110.117.213.791.920.370.060.06 |
| 3301– 3350 | 1801– 18502.680.710.110.110.110.117.343.912.050.450.060.06 |
| 3351– 3400 | 1851– 19002.880.800.110.110.110.117.473.942.160.560.060.06 |
| 3401– 3450 | 1901– 19503.060.940.100.100.100.107.594.122.280.610.060.06 |
| 3451– 3500 | 1951– 20003.241.060.100.100.100.107.714.262.360.660.060.06 |
| 3501– 3550 | 2001– 20503.411.140.100.100.100.107.804.282.440.740.060.06 |
| 3551– 3600 | 2051– 21003.521.250.100.100.100.107.924.422.520.840.060.06 |
| 3601– 3650 | 2101– 21503.671.360.090.090.090.098.034.582.590.910.060.06 |
| 3651– 3700 | 2151– 22003.821.430.090.090.090.098.144.632.691.030.050.05 |
| 3701– 3750 | 2201– 22504.001.530.090.090.090.098.164.752.771.130.050.05 |
| 5251– 5300 | 3751– 38008.194.902.891.220.050.059.557.775.864.042.241.06 |
| 5301– 5350 | 3801– 38508.244.922.951.280.050.059.607.775.934.132.351.15 |
| 5351– 5400 | 3851– 39008.285.063.071.370.050.059.627.896.054.222.471.23 |
| 5401– 5450 | 3901– 39508.335.203.181.450.050.059.687.986.124.312.561.29 |
| 5451– 5500 | 3951– 40008.385.213.301.560.130.059.728.006.214.402.681.37 |
| 5501– 5550 | 4001– 40508.425.373.401.610.220.059.768.096.284.492.771.43 |
| 5551– 5600 | 4051– 41008.445.503.511.690.320.059.798.186.374.572.871.51 |
| 5601– 5650 | 4101– 41508.485.533.591.770.390.059.838.216.454.682.991.60 |
| 5651– 5700 | 4151– 42008.555.683.691.870.480.059.878.306.524.763.071.69 |
| 5701– 5750 | 4201– 42508.595.823.761.940.520.059.928.426.604.863.161.78 |
| 5751– 5800 | 4251– 43008.635.873.862.060.630.059.968.426.674.943.241.87 |
| 5801– 5850 | 4301– 43508.696.013.932.150.690.059.998.526.735.033.331.96 |
| 5851– 5900 | 4351– 44008.736.154.022.240.750.0510.048.636.795.093.392.03 |
| 5901– 5950 | 4401– 44508.796.174.112.330.810.0510.088.666.875.183.492.11 |
| 5951– 6000 | 4451– 45008.836.324.202.410.870.0410.118.756.915.243.562.18 |
| 6001– 6050 | 4501– 45508.866.454.332.500.970.0410.168.866.975.293.632.24 |
| 6051– 6100 | 4551– 46008.926.494.462.621.070.0410.218.897.065.383.752.32 |
| 6101– 6150 | 4601– 46508.956.624.562.701.170.0410.249.007.125.453.822.40 |
| 6151– 6200 | 4651– 47009.016.744.712.781.260.0610.289.047.175.513.892.45 |
| 6201– 6250 | 4701– 47509.066.754.782.881.330.1510.339.087.215.563.952.51 |
| 6251– 6300 | 4751– 48009.096.894.902.971.420.2110.369.127.275.614.022.58 |
| 6301– 6350 | 4801– 48509.147.015.023.071.510.2710.409.177.345.664.082.66 |
| 6351– 6400 | 4851– 49009.197.045.113.181.600.3910.459.217.375.694.142.71 |
| 6401– 6450 | 4901– 49509.227.175.223.291.690.4710.479.267.445.764.202.79 |
| 6451– 6500 | 4951– 50009.277.305.313.421.770.5610.529.307.495.814.262.86 |
| 6501– 6550 | 5001– 50509.337.305.393.501.830.6410.569.337.525.854.312.91 |
| 6551– 6600 | 5051– 51009.367.435.483.631.910.7310.599.387.595.904.373.00 |
| 6601– 6650 | 5101– 51509.407.555.583.731.990.8210.639.437.645.964.443.06 |
| 6651– 6700 | 5151– 52009.477.565.663.852.070.9110.679.477.696.014.483.12 |
| 6701– 6750 | 5201– 52509.497.675.763.922.120.9810.719.527.756.054.543.18 |
| Tarifstufe Bruttolohn pro Monat Fr. | Tarifstufe C C0 C1 C2 C3 C4 Bruttolohn Erwerbs- Erwerbstätiger Ehemann pro Monat tätige mit Unterhaltsleistungen gegenüber . . . Kindern Fr. Ehefrau bzw. erwerbsunfähigen Personen – 0 1 2 3 4 Monatliche Steuer in Prozenten (ohne Kirchensteuer)C C0 C1 C2 C3 C4 Erwerbs- Erwerbstätiger Ehemann tätige mit Unterhaltsleistungen gegenüber . . . Kindern Ehefrau bzw. erwerbsunfähigen Personen – 0 1 2 3 4 Monatliche Steuer in Prozenten (ohne Kirchensteuer) | |
|---|---|---|
| 8251– 8300 | 6751– 680012.18 | 10.759.567.796.114.593.2610.899.347.846.375.09 |
| 8301– 8350 | 6801– 685012.25 | 10.809.607.846.154.643.3110.939.397.896.435.14 |
| 8351– 8400 | 6851– 690012.30 | 10.829.647.886.214.703.3710.999.447.956.505.22 |
| 8401– 8450 | 6901– 695012.36 | 10.879.697.946.274.753.4511.039.488.006.555.27 |
| 8451– 8500 | 6951– 700012.40 | 10.919.727.996.314.803.5011.099.538.056.615.33 |
| 8501– 8550 | 7001– 705012.47 | 10.959.778.046.384.853.5611.139.578.096.665.40 |
| 8551– 8600 | 7051– 710012.52 | 10.989.818.106.454.923.6311.209.638.156.735.46 |
| 8601– 8650 | 7101– 715012.58 | 11.039.858.146.484.973.6811.259.678.206.785.52 |
| 8651– 8700 | 7151– 720012.63 | 11.079.908.206.555.023.7511.299.718.256.845.57 |
| 8701– 8750 | 7201– 725012.70 | 11.119.948.256.625.083.8111.349.758.306.895.63 |
| 8751– 8800 | 7251– 730012.75 | 11.169.978.296.655.133.8611.409.808.356.955.69 |
| 8801– 8850 | 7301– 735012.79 | 11.1910.018.356.725.193.9211.449.858.417.005.75 |
| 8851– 8900 | 7351– 740012.87 | 11.2510.068.416.785.253.9711.499.898.457.055.80 |
| 8901– 8950 | 7401– 745012.91 | 11.3010.108.466.845.294.0311.559.948.507.115.87 |
| 8951– 9000 | 7451– 750012.96 | 11.3610.158.516.895.354.0911.619.998.567.165.93 |
| 9001– 9050 | 7501– 755013.02 | 11.4010.198.566.955.414.1511.6610.058.607.215.98 |
| 9051– 9100 | 7551– 760013.08 | 11.4710.248.617.015.474.2011.7110.128.667.276.05 |
| 9101– 9150 | 7601– 765013.13 | 11.5110.308.677.075.554.2811.7610.168.707.326.09 |
| 9151– 9200 | 7651– 770013.19 | 11.5610.358.727.145.604.3311.8110.218.747.376.16 |
| 9201– 9250 | 7701– 775013.24 | 11.6110.388.767.205.674.3911.8710.288.807.436.22 |
| 9251– 9300 | 7751– 780013.28 | 11.6710.438.817.255.744.4411.9110.338.857.486.27 |
| 9301– 9350 | 7801– 785013.35 | 11.7210.488.877.325.814.5111.9710.388.897.536.33 |
| 9351– 9400 | 7851– 790013.40 | 11.7610.538.917.385.874.5712.0310.448.947.586.39 |
| 9401– 9450 | 7901– 795013.45 | 11.8110.578.977.445.934.6312.0710.488.997.646.43 |
| 9451– 9500 | 7951– 800013.50 | 11.8710.619.027.505.994.6912.1410.559.047.696.49 |
| 9501– 9550 | 8001– 805013.54 | 11.9310.679.087.566.074.7512.1910.609.097.756.55 |
| 9551– 9600 | 8051– 810013.62 | 11.9810.719.147.626.134.8212.2410.659.157.796.60 |
| 9601– 9650 | 8101– 815013.66 | 12.0410.749.187.676.184.8712.2910.729.227.846.65 |
| 9651– 9700 | 8151– 820013.71 | 12.0910.809.257.736.254.9512.3410.779.267.906.70 |
| 9701– 9750 | 8201– 825013.76 | 12.1310.849.297.796.315.0212.3910.829.327.946.75 |
| Tarifstufe C C0 C1 C2 C3 C4 Bruttolohn Erwerbs- Erwerbstätiger Ehemann pro Monat tätige mit Unterhaltsleistungen gegenüber . . . Kindern Fr. Ehefrau bzw. erwerbsunfähigen Personen – 0 1 2 3 4 Monatliche Steuer in Prozenten (ohne Kirchensteuer)Tarifstufe C C0 C1 C2 C3 C4 Bruttolohn Erwerbs- Erwerbstätiger Ehemann pro Monat tätige mit Unterhaltsleistungen gegenüber . . . Kindern Fr. Ehefrau bzw. erwerbsunfähigen Personen – 0 1 2 3 4 Monatliche Steuer in Prozenten (ohne Kirchensteuer) | |
|---|---|
| 11251–11300 | 9751– 980013.8012.4610.879.388.006.8015.2214.0912.5911.099.658.42 |
| 11301–11350 | 9801– 985013.8512.5110.929.448.046.8615.2714.1412.6411.139.708.47 |
| 11351–11400 | 9851– 990013.9112.5710.999.498.096.9215.3214.1912.6911.219.768.54 |
| 11401–11450 | 9901– 995013.9512.6211.039.548.136.9615.3714.2312.7511.269.828.59 |
| 11451–11500 | 9951–1000014.0112.6711.089.588.187.0115.4214.2812.8011.329.878.64 |
| 11501–11550 | 10001–1005014.0512.7411.149.658.237.0615.4614.3312.8711.399.948.71 |
| 11551–11600 | 10051–1010014.0912.8011.209.718.287.1215.5114.3812.9211.4610.008.76 |
| 11601–11650 | 10101–1015014.1512.8511.249.758.337.1615.5614.4312.9611.5110.068.82 |
| 11651–11700 | 10151–1020014.2012.9111.309.828.397.2115.6014.4813.0311.5810.128.88 |
| 11701–11750 | 10201–1025014.2412.9711.349.878.457.2615.6514.5213.0711.6210.188.93 |
| 11751–11800 | 10251–1030014.3013.0111.409.928.507.3115.6914.5613.1211.6910.248.99 |
| 11801–11850 | 10301–1035014.3313.0811.479.988.567.3615.7414.6213.1811.7510.329.06 |
| 11851–11900 | 10351–1040014.3813.1311.5110.028.627.4015.7814.6613.2411.8110.379.11 |
| 11901–11950 | 10401–1045014.4413.1911.5810.098.687.4615.8314.7113.2911.8710.459.17 |
| 11951–12000 | 10451–1050014.4713.2411.6310.148.737.5015.8714.7613.3411.9210.519.23 |
| 12001–12050 | 10501–1055014.5313.2911.6910.198.787.5415.9314.7913.3911.9810.579.28 |
| 12051–12100 | 10551–1060014.5613.3611.7510.258.847.6015.9614.8513.4512.0410.649.36 |
| 12101–12150 | 10601–1065014.6113.4011.8110.318.897.6516.0014.8913.4912.1010.709.41 |
| 12151–12200 | 10651–1070014.6613.4511.8710.358.957.7116.0514.9313.5412.1510.759.46 |
| 12201–12250 | 10701–1075014.7013.5211.9310.419.027.7816.0914.9913.6012.2110.829.54 |
| 12251–12300 | 10751–1080014.7513.5711.9910.479.077.8316.1315.0313.6412.2610.889.59 |
| 12301–12350 | 10801–1085014.7913.6212.0510.529.127.8916.1815.0913.6912.3210.949.66 |
| 12351–12400 | 10851–1090014.8413.6812.1210.599.197.9516.2315.1413.7412.3711.009.72 |
| 12401–12450 | 10901–1095014.8813.7212.1710.659.248.0116.2715.1813.7812.4211.059.78 |
| 12451–12500 | 10951–1100014.9313.7812.2410.719.308.0716.3015.2413.8412.4811.129.85 |
| 12501–12550 | 11001–1105014.9813.8312.3010.779.358.1316.3515.2813.8812.5311.179.91 |
| 12551–12600 | 11051–1110015.0313.8812.3410.829.408.1816.3915.3213.9212.5711.229.96 |
| 12601–12650 | 11101–1115015.0713.9412.4110.899.478.2416.4315.3813.9712.6311.2910.04 |
| 12651–12700 | 11151–1120015.1213.9912.4710.959.528.3016.4715.4214.0112.6811.3410.09 |
| 12701–12750 | 11201–1125015.1814.0312.5211.019.588.3516.5215.4714.0512.7211.3910.15 |
| 14251–14300 | 12751–1280016.5615.5214.1112.7811.4510.2217.6816.8315.5614.2913.0311.87 |
| 14301–14350 | 12801–1285016.5915.5614.1612.8311.5010.2717.7116.8615.6014.3413.0811.91 |
| 14351–14400 | 12851–1290016.6415.6214.2112.8811.5610.3317.7516.9015.6514.3913.1311.97 |
| 14401–14450 | 12901–1295016.6715.6714.2712.9311.6110.3917.7816.9415.6914.4313.1912.02 |
| 14451–14500 | 12951–1300016.7215.7114.3112.9711.6610.4517.8216.9715.7314.4813.2312.07 |
| 14501–14550 | 13001–1305016.7515.7614.3713.0311.7310.5217.8517.0315.7814.5313.2912.14 |
| 14551–14600 | 13051–1310016.8015.8014.4213.0711.7810.5717.8917.0615.8214.5813.3412.19 |
| 14601–14650 | 13101–1315016.8415.8414.4613.1111.8210.6217.9217.0915.8614.6213.3812.23 |
| 14651–14700 | 13151–1320016.8715.8914.5213.1811.8910.6917.9517.1415.9014.6713.4412.30 |
| 14701–14750 | 13201–1325016.9115.9314.5713.2211.9310.7417.9817.1715.9514.7213.4912.35 |
| 14751–14800 | 13251–1330016.9515.9714.6113.2611.9810.7918.0217.2015.9814.7513.5312.40 |
| 14801–14850 | 13301–1335016.9916.0314.6713.3112.0510.8618.0617.2516.0314.8113.5912.46 |
| 14851–14900 | 13351–1340017.0216.0714.7113.3612.0910.9118.0917.2816.0714.8513.6312.50 |
| 14901–14950 | 13401–1345017.0716.1114.7713.4212.1410.9618.1217.3316.1114.9013.6912.56 |
| 14951–15000 | 13451–1350017.1116.1614.8213.4812.1911.0218.1517.3616.1514.9413.7412.61 |
| 15001–15050 | 13501–1355017.1516.1914.8613.5212.2411.0818.1817.3916.1914.9913.7812.67 |
| 15051–15100 | 13551–1360017.1816.2514.9213.5812.3011.1418.2117.4416.2415.0413.8412.73 |
| 15101–15150 | 13601–1365017.2116.2914.9613.6312.3411.1918.2417.4716.2715.0813.8812.77 |
| 15151–15200 | 13651–1370017.2516.3215.0013.6812.3911.2318.2817.5016.3115.1213.9212.82 |
| 15201–15250 | 13701–1375017.2816.3715.0613.7412.4411.2918.3117.5416.3515.1713.9812.88 |
| 15251–15300 | 13751–1380017.3216.4115.1013.7912.4911.3518.3417.5816.3915.2114.0212.93 |
| 15301–15350 | 13801–1385017.3616.4615.1513.8412.5411.4018.3817.6216.4415.2614.0812.98 |
| 15351–15400 | 13851–1390017.4016.5015.1913.9012.5911.4518.4117.6516.4715.3014.1213.03 |
| 15401–15450 | 13901–1395017.4416.5415.2413.9412.6411.5018.4417.6816.5115.3414.1713.08 |
| 15451–15500 | 13951–1400017.4716.5915.2914.0012.7111.5618.4717.7316.5615.3914.2213.14 |
| 15501–15550 | 14001–1405017.5016.6215.3314.0512.7611.6118.5017.7516.5915.4314.2613.18 |
| 15551–15600 | 14051–1410017.5416.6515.3714.0912.8011.6518.5417.7816.6215.4614.3013.23 |
| 15601–15650 | 14101–1415017.5716.7115.4314.1512.8611.7218.5717.8316.6715.5114.3613.28 |
| 15651–15700 | 14151–1420017.6116.7415.4614.1912.9211.7618.6017.8616.7015.5514.4013.33 |
| 15701–15750 | 14201–1425017.6416.7715.5114.2412.9611.8118.6517.8816.7415.5914.4413.37 |
| Tarifstufe C C0 C1 C2 C3 C4 Bruttolohn Erwerbs- Erwerbstätiger Ehemann pro Monat tätige mit Unterhaltsleistungen gegenüber . . . Kindern Fr. Ehefrau bzw. erwerbsunfähigen Personen – 0 1 2 3 4 Monatliche Steuer in Prozenten (ohne Kirchensteuer) |
|---|
| 15751– 1580018.6817.9316.7915.6414.4913.43 |
| 15801– 1585018.7017.9616.8215.6714.5313.47 |
| 15851– 1590018.7518.0016.8615.7214.5813.52 |
| 15901– 1595018.7818.0316.8915.7614.6213.57 |
| 15951– 1600018.8218.0616.9315.7914.6613.61 |
| 16001– 1800019.4318.6917.6116.5415.4814.49 |
| 18001– 2000020.5719.9618.9517.9416.9315.99 |
| 20001– 2500022.3321.8020.8920.0219.1718.38 |
| 25001– 3000024.4524.0323.2822.5421.8021.12 |
| 30001– 3500026.2025.9125.2524.5923.9323.32 |
| 35001– 4000027.5527.3426.7626.1925.6225.09 |
| 40001– 4500030.7129.9029.3928.8928.3827.92 |
| 45001– 5000031.3730.6530.2029.7529.3028.88 |
| 50001–10000033.3832.9632.6932.4132.1431.88 |
| über 10000034.0133.7033.4933.2833.0832.89 |
4.Die Quellensteuer nach Tarif D für Nebenerwerb beträgt 10% der steuerbaren Einkünfte (inkl. Bundessteuern von 1%).
5.Diese Verfügung gilt ab 1. Januar 2002.