Verfügung der Finanzdirektion über Tarife der Quellensteuern für ausländische Arbeitnehmer

(vom 31. Oktober 2005)[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 alleinstehende Steuerpflichtige (ledige, getrennt lebende, geschiedene und verwitwete Steuerpflichtige); Tarif B für verheiratete, in ungetrennter Ehe lebende Alleinverdiener sowie alleinstehende 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 erwerbstätige Personen, die zusätzlich zum eigenen Haupterwerb oder demjenigen des Ehegatten nebenberuflich tätig sind, 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)
bis8000,500,500,500,500,500,50
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
1051–11000,190,190,190,190,190,19
1101–11500,180,180,180,180,180,18
1151–12000,170,170,170,170,170,17
1201–12500,160,160,160,160,160,16
1251–13000,160,160,160,160,160,16
1301–13500,150,150,150,150,150,15
1351–14000,150,150,150,150,150,15
1401–14500,140,140,140,140,140,14
1451–15000,140,140,140,140,140,14
1501–15500,200,130,130,130,130,13
1551–16000,320,130,130,130,130,13
1601–16500,430,120,120,120,120,12
1651–17000,540,120,120,120,120,12
1701–17500,640,120,120,120,120,12
1751–18000,730,110,110,110,110,11
1801–18500,820,110,110,110,110,11
1851–19000,850,110,110,110,110,11
1901–19500,990,100,100,100,100,10
1951–20001,110,100,100,100,100,10
2001–20501,230,100,100,100,100,10
2051–21001,400,100,100,100,100,10
Tarifstufe Bruttolohn pro Monat Fr.A0 0A1 A2 A3 A4 Ledige, verwitwete, geschiedene, getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 1 2 3 4 Monatliche Steuer in Prozenten (mit Kirchensteuer)A5 5
2101–21501,510,090,090,090,090,09
2151–22001,610,090,090,090,090,09
2201–22501,750,090,090,090,090,09
2251–23001,850,090,090,090,090,09
2301–23501,940,170,090,090,090,09
2351–24002,060,250,080,080,080,08
2401–24502,190,330,080,080,080,08
2451–25002,300,360,080,080,080,08
2501–25502,420,440,080,080,080,08
2551–26002,520,500,080,080,080,08
2601–26502,630,570,080,080,080,08
2651–27002,730,640,070,070,070,07
2701–27502,830,700,070,070,070,07
2751–28002,920,860,070,070,070,07
2801–28503,010,960,070,070,070,07
2851–29003,101,040,070,070,070,07
2901–29503,181,130,070,070,070,07
2951–30003,261,210,070,070,070,07
3001–30503,341,290,070,070,070,07
3051–31003,451,400,070,070,070,07
3101–31503,551,470,130,060,060,06
3151–32003,651,540,190,060,060,06
3201–32503,721,640,250,060,060,06
3251–33003,821,770,270,060,060,06
3301–33503,911,860,330,060,060,06
3351–34004,001,930,390,060,060,06
3401–34504,092,040,500,060,060,06
3451–35004,172,130,550,060,060,06
3501–35504,262,210,620,060,060,06
3551–36004,342,290,700,060,060,06
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)
3601–36504,412,370,770,060,060,065101–51506,834,722,971,540,450,04
3651–37004,492,450,840,050,050,055151–52006,904,793,031,600,520,04
3701–37504,562,520,910,050,050,055201–52506,994,883,101,670,570,04
3751–38004,642,600,980,050,050,055251–53007,034,953,151,730,610,04
3801–38504,712,671,050,050,050,055301–53507,105,003,191,770,660,04
3851–39004,772,741,110,050,050,055351–54007,165,083,261,820,710,04
3901–39504,872,831,170,100,050,055401–54507,235,143,301,860,740,07
3951–40004,962,921,260,150,050,055451–55007,295,213,361,940,790,07
4001–40505,043,011,340,200,050,055501–55507,335,273,401,990,830,09
4051–41005,103,091,420,220,050,055551–56007,415,333,482,060,880,13
4101–41505,193,181,500,320,050,055601–56507,455,393,542,120,920,16
4151–42005,273,261,580,380,050,055651–57007,515,433,612,170,990,19
4201–42505,353,341,660,430,050,055701–57507,585,503,692,241,050,23
4251–43005,433,421,730,470,050,055751–58007,625,563,762,291,090,26
4301–43505,533,491,800,510,050,055801–58507,695,633,852,351,150,29
4351–44005,603,571,870,590,050,055851–59007,735,703,902,401,190,32
4401–44505,693,641,940,660,050,055901–59507,765,763,972,451,230,35
4451–45005,793,712,010,720,040,045951–60007,835,844,032,511,310,38
4501–45505,863,782,080,770,040,046001–60507,885,894,102,561,340,41
4551–46005,953,852,140,830,040,046051–61007,935,964,182,621,400,46
4601–46506,033,912,210,890,040,046101–61507,986,024,232,661,440,49
4651–47006,103,982,290,940,040,046151–62008,056,094,312,721,490,55
4701–47506,184,062,370,990,080,046201–62508,106,154,352,761,530,58
4751–48006,264,152,451,070,170,046251–63008,146,204,412,801,580,62
4801–48506,324,232,531,140,210,046301–63508,226,284,472,881,630,66
4851–49006,404,292,611,210,250,046351–64008,276,324,532,921,660,69
4901–49506,484,372,681,280,280,046401–64508,346,404,612,991,730,73
4951–50006,574,462,751,350,340,046451–65008,396,444,653,061,780,77
5001–50506,654,542,831,410,380,046501–65508,436,504,703,111,820,81
5051–51006,744,632,901,480,410,046551–66008,506,574,783,191,890,87
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)
6601–66508,546,614,823,251,930,91
6651–67008,616,684,883,331,990,96
6701–67508,656,724,943,392,041,01
6751–68008,696,765,003,442,101,05
6801–68508,766,835,073,522,151,10
6851–69008,806,885,123,562,201,13
6901–69508,856,935,203,642,251,18
6951–70008,906,985,253,682,291,23
7001–70508,957,035,323,762,361,28
7051–71008,997,085,393,822,401,31
7101–71509,047,135,433,862,461,36
7151–72009,097,215,513,932,521,41
7201–72509,157,255,553,972,571,44
7251–73009,227,335,624,042,631,48
7301–73509,277,375,674,102,681,53
7351–74009,327,425,724,142,731,57
7401–74509,397,495,784,202,801,63
7451–75009,447,535,834,242,861,67
7501–75509,517,605,894,312,921,73
7551–76009,567,645,944,362,981,77
7601–76509,617,695,984,413,041,81
7651–77009,687,756,054,483,101,88
7701–77509,727,796,084,533,161,93
7751–78009,797,856,154,603,221,99
7801–78509,847,906,204,653,272,03
7851–79009,907,966,254,723,342,10
7901–79509,968,036,304,783,382,15
7951–800010,028,086,344,833,442,19
8001–805010,098,156,404,903,492,24
8051–810010,148,206,454,943,542,29
Tarifstufe Bruttolohn pro Monat Fr.A0 0A1 A2 A3 A4 Ledige, verwitwete, geschiedene, getrennt lebende Steuerpflichtige mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen Personen 1 2 3 4 Monatliche Steuer in Prozenten (mit Kirchensteuer)A5 5
8101–815010,228,276,525,013,592,35
8151–820010,288,336,575,053,652,40
8201–825010,328,386,615,113,682,43
8251–830010,398,456,685,163,752,50
8301–835010,448,496,735,213,802,55
8351–840010,518,566,795,273,862,61
8401–845010,568,626,845,323,892,66
8451–850010,638,686,895,383,952,73
8501–855010,678,736,945,424,012,77
8551–860010,738,787,005,464,062,82
8601–865010,798,857,075,524,132,89
8651–870010,848,907,125,564,172,93
8701–875010,918,977,215,624,242,99
8751–880010,959,017,265,664,303,03
8801–885011,009,077,325,704,343,08
8851–890011,069,147,385,764,413,14
8901–895011,109,207,445,804,453,18
8951–900011,169,277,515,874,513,24
9001–905011,209,327,565,924,553,29
9051–910011,279,397,635,984,623,34
9101–915011,339,467,696,044,683,40
9151–920011,389,517,756,094,723,44
9201–925011,449,587,836,174,783,50
9251–930011,479,647,876,224,823,55
9301–935011,539,717,946,294,883,59
9351–940011,569,757,996,354,923,64
9401–945011,639,828,066,434,983,70
9451–950011,669,878,116,485,023,76
9501–955011,739,938,186,555,073,81
9551–960011,789,998,246,625,133,87
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)
9601–965011,8110,058,286,675,173,9211101– 1115013,4411,7810,188,657,155,74
9651–970011,8810,118,356,755,233,9811151– 1120013,4911,8410,248,717,205,81
9701–975011,9110,168,406,805,264,0311201– 1125013,5711,9210,318,787,285,89
9751–980011,9610,228,476,865,324,0811251– 1130013,6211,9710,368,847,335,96
9801–985011,9910,268,536,925,374,1311301– 1135013,6812,0310,418,917,406,02
9851–990012,0410,328,606,995,444,1911351– 1140013,7412,0810,478,977,476,08
9901–995012,0810,378,647,045,504,2311401– 1145013,7912,1310,539,027,546,15
9951–1000012,1410,438,727,115,574,2911451– 1150013,8512,1910,609,097,606,21
10001–1005012,1910,488,797,175,654,3511501– 1155013,9212,2610,679,167,686,29
10051–1010012,2410,548,857,255,724,4011551– 1160013,9712,3110,739,227,746,35
10101–1015012,3010,608,927,315,784,4511601– 1165014,0312,3610,799,277,816,42
10151–1020012,3510,658,987,375,854,5111651– 1170014,0712,4110,849,337,876,48
10201–1025012,4210,729,067,445,934,5711701– 1175014,1212,4610,909,387,936,53
10251–1030012,4910,799,137,516,004,6311751– 1180014,1812,5210,969,448,006,60
10301–1035012,5410,859,197,576,074,6811801– 1185014,2312,5711,029,508,066,66
10351–1040012,6010,909,257,636,144,7311851– 1190014,3012,6411,099,578,136,73
10401–1045012,6510,959,327,706,214,7911901– 1195014,3512,7011,149,628,196,78
10451–1050012,7211,029,387,766,284,8411951– 1200014,4012,7511,209,688,256,84
10501–1055012,7711,079,447,836,354,8912001– 1205014,4512,8111,269,748,326,90
10551–1060012,8411,139,527,916,434,9712051– 1210014,5012,8611,319,808,376,96
10601–1065012,8911,189,587,986,495,0412101– 1215014,5512,9211,369,868,437,02
10651–1070012,9511,249,658,056,565,1112151– 1220014,6112,9911,439,948,507,10
10701–1075013,0011,309,718,116,625,1812201– 1225014,6613,0411,4810,008,567,17
10751–1080013,0511,369,768,186,695,2512251– 1230014,7013,0911,5410,058,617,23
10801–1085013,1111,429,828,256,755,3312301– 1235014,7613,1511,5910,118,677,29
10851–1090013,1811,499,898,336,835,4112351– 1240014,8013,2011,6410,178,737,35
10901–1095013,2311,569,968,396,905,4712401– 1245014,8513,2611,7010,238,787,41
10951–1100013,2811,6210,018,466,965,5412451– 1250014,9113,3211,7610,308,857,49
11001–1105013,3211,6710,078,527,025,6112501– 1255014,9513,3711,8110,368,907,54
11051–1110013,3811,7310,128,597,095,6812551– 1260015,0013,4311,8610,418,967,60
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– 1265015,0413,4811,9110,469,017,6714101–1415016,5215,0113,5212,1110,729,42
12651– 1270015,0813,5311,9710,529,077,7214151–1420016,5615,0513,5712,1610,779,47
12701– 1275015,1413,5812,0310,589,147,7814201–1425016,6115,1013,6212,2110,839,53
12751– 1280015,1813,6312,0910,639,207,8414251–1430016,6615,1513,6712,2610,889,58
12801– 1285015,2413,7012,1610,709,287,9114301–1435016,7115,2013,7312,3110,939,64
12851– 1290015,2913,7412,2110,759,337,9714351–1440016,7715,2513,7912,3811,009,70
12901– 1295015,3313,7912,2610,809,388,0214401–1445016,8115,2913,8412,4211,059,75
12951– 1300015,3913,8412,3210,869,458,0814451–1450016,8615,3413,8912,4711,119,80
13001– 1305015,4413,8912,3710,919,508,1314501–1455016,9115,3913,9412,5211,159,85
13051– 1310015,4913,9312,4210,969,568,1814551–1460016,9515,4313,9812,5611,209,90
13101– 1315015,5514,0012,5011,029,638,2614601–1465017,0015,4714,0412,6211,269,96
13151– 1320015,6014,0412,5511,079,698,3114651–1470017,0415,5214,0912,6511,3110,00
13201– 1325015,6414,0912,5911,129,748,3614701–1475017,1015,5714,1512,7211,3810,06
13251– 1330015,7014,1412,6511,189,808,4214751–1480017,1415,6214,1912,7711,4210,11
13301– 1335015,7414,1812,7011,239,858,4814801–1485017,1915,6714,2412,8211,4710,16
13351– 1340015,7914,2312,7611,289,918,5514851–1490017,2415,7214,2912,8811,5310,21
13401– 1345015,8514,2912,8111,349,978,6214901–1495017,2715,7714,3412,9311,5810,26
13451– 1350015,9014,3412,8611,4010,038,6814951–1500017,3215,8114,3812,9811,6310,30
13501– 1355015,9414,3912,9211,4510,098,7315001–1505017,3815,8814,4413,0411,6910,37
13551– 1360015,9914,4412,9711,5110,148,7915051–1510017,4115,9314,4913,0911,7310,42
13601– 1365016,0314,4913,0111,5610,198,8415101–1515017,4515,9714,5313,1411,7810,47
13651– 1370016,0814,5413,0611,6210,248,9115151–1520017,5016,0214,5813,1911,8310,53
13701– 1375016,1214,5913,1111,6710,308,9615201–1525017,5416,0714,6213,2411,8810,58
13751– 1380016,1714,6513,1711,7310,359,0315251–1530017,5816,1014,6613,2911,9210,63
13801– 1385016,2214,7113,2211,7910,419,0815301–1535017,6216,1614,7113,3411,9710,68
13851– 1390016,2714,7513,2711,8410,469,1415351–1540017,6816,2114,7713,4012,0310,74
13901– 1395016,3214,8013,3111,9010,519,2015401–1545017,7216,2714,8113,4512,0910,80
13951– 1400016,3614,8513,3611,9410,569,2515451–1550017,7616,3014,8613,5012,1410,85
14001– 1405016,4114,8913,4011,9910,619,3015501–1555017,8016,3514,9013,5512,1910,89
14051– 1410016,4714,9613,4712,0610,679,3715551–1560017,8416,4014,9513,6012,2510,95
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– 1565017,8816,4415,0013,6412,2911,00
15651– 1570017,9316,4915,0613,7012,3611,06
15701– 1575017,9716,5415,1113,7512,4111,10
15751– 1580018,0016,5815,1613,7912,4611,15
15801– 1585018,0516,6315,2113,8412,5111,20
15851– 1590018,0916,6715,2513,8812,5611,25
15901– 1595018,1216,7115,3013,9312,6111,30
15951– 1600018,1716,7715,3613,9912,6711,36
16001– 1800018,9517,5616,2414,9213,6112,37
18001– 2000020,4519,1517,9016,6515,4114,22
20001– 2500022,6521,5320,4119,2918,1717,05
25001– 3000025,0524,0823,1122,1421,1720,26
30001– 3500026,8226,0025,1824,3623,5422,71
35001– 4000028,1227,4126,7025,9925,2724,56
40001– 4500029,1228,4927,8627,2326,6025,98
45001– 5000029,9029,3428,7728,2127,6527,09
50001–10000032,1931,8531,5131,1630,8230,48
über 10000032,9032,6532,3932,1331,8831,62

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)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)
2251–2300bis8000,500,500,500,500,500,501,760,090,090,090,090,09
2301–2350801–8500,240,240,240,240,240,241,850,170,090,090,090,09
2351–2400851–9000,230,230,230,230,230,231,980,250,080,080,080,08
2401–2450901–9500,220,220,220,220,220,222,100,290,080,080,080,08
2451–2500951–10000,210,210,210,210,210,212,220,360,080,080,080,08
2501–25501001–10500,200,200,200,200,200,202,340,440,080,080,080,08
2551–26001051–11000,190,190,190,190,190,192,410,500,080,080,080,08
2601–26501101–11500,180,180,180,180,180,182,510,530,080,080,080,08
2651–27001151–12000,170,170,170,170,170,172,620,600,070,070,070,07
2701–27501201–12500,160,160,160,160,160,162,720,660,070,070,070,07
2751–28001251–13000,160,160,160,160,160,162,810,830,070,070,070,07
2801–28501301–13500,150,150,150,150,150,152,900,920,070,070,070,07
2851–29001351–14000,150,150,150,150,150,152,991,010,070,070,070,07
2901–29501401–14500,140,140,140,140,140,143,081,090,070,070,070,07
2951–30001451–15000,140,140,140,140,140,143,131,180,070,070,070,07
3001–30501501–15500,200,130,130,130,130,133,211,260,070,070,070,07
3051–31001551–16000,320,130,130,130,130,133,321,330,070,070,070,07
3101–31501601–16500,430,120,120,120,120,123,421,410,130,060,060,06
3151–32001651–17000,540,120,120,120,120,123,501,510,190,060,060,06
3201–32501701–17500,640,120,120,120,120,123,601,610,220,060,060,06
3251–33001751–18000,680,110,110,110,110,113,691,710,270,060,060,06
3301–33501801–18500,770,110,110,110,110,113,791,770,330,060,060,06
3351–34001851–19000,850,110,110,110,110,113,851,870,390,060,060,06
3401–34501901–19500,940,100,100,100,100,103,941,960,500,060,060,06
3451–35001951–20001,060,100,100,100,100,104,032,040,550,060,060,06
3501–35502001–20501,190,100,100,100,100,104,112,130,600,060,060,06
3551–36002051–21001,350,100,100,100,100,104,202,210,670,060,060,06
3601–36502101–21501,460,090,090,090,090,094,252,290,740,060,060,06
3651–37002151–22001,560,090,090,090,090,094,332,340,820,050,050,05
3701–37502201–22501,660,090,090,090,090,094,402,420,890,050,050,05
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)
5251–53003751–38004,482,490,950,050,050,056,794,783,031,670,590,04
5301–53503801–38504,552,561,020,050,050,056,844,833,081,710,640,04
5351–54003851–39004,592,661,080,050,050,056,924,893,141,770,690,04
5401–54503901–39504,692,731,150,100,050,056,974,963,191,810,720,07
5451–55003951–40004,752,821,230,150,050,057,035,023,251,860,770,07
5501–55504001–40504,842,911,290,170,050,057,085,073,291,920,810,09
5551–56004051–41004,932,991,370,220,050,057,165,153,351,990,840,13
5601–56504101–41505,023,081,450,320,050,057,205,193,412,040,910,16
5651–57004151–42005,083,141,530,360,050,057,245,253,492,080,950,19
5701–57504201–42505,163,221,610,400,050,057,305,313,562,151,010,23
5751–58004251–43005,243,301,680,440,050,057,365,373,622,201,060,26
5801–58504301–43505,323,381,760,510,050,057,425,443,712,271,120,29
5851–59004351–44005,423,451,830,570,050,057,465,503,762,311,160,31
5901–59504401–44505,493,501,880,630,050,057,495,553,812,361,200,34
5951–60004451–45005,563,581,940,690,040,047,565,623,902,431,260,37
6001–60504501–45505,663,652,010,750,040,047,605,693,952,461,290,40
6051–61004551–46005,733,722,080,810,040,047,675,764,032,521,350,44
6101–61504601–46505,823,782,140,860,040,047,715,814,082,561,390,49
6151–62004651–47005,883,832,200,920,040,047,775,884,152,621,440,53
6201–62504701–47505,953,922,290,970,080,047,825,934,212,671,480,56
6251–63004751–48006,033,982,371,030,170,047,875,984,252,711,510,61
6301–63504801–48506,094,062,451,100,210,047,946,064,332,771,570,63
6351–64004851–49006,174,142,521,170,250,047,986,104,382,821,620,67
6401–64504901–49506,254,222,601,240,280,048,066,184,452,891,680,72
6451–65004951–50006,334,302,651,310,320,048,096,224,492,951,710,74
6501–65505001–50506,434,382,731,370,360,048,146,274,543,001,760,78
6551–66005051–51006,504,472,801,440,390,048,216,344,613,091,830,84
6601–66505101–51506,584,552,871,500,450,048,266,384,653,141,870,88
6651–67005151–52006,674,642,941,550,500,048,316,444,723,211,930,93
6701–67505201–52506,744,712,991,610,560,048,366,484,773,271,980,97
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)
8251–83006751–68008,406,544,833,322,021,0210,058,166,454,993,632,42
8301–83506801–68508,456,594,893,402,071,0710,108,226,505,033,662,46
8351–84006851–69008,496,634,953,452,111,1110,178,276,565,103,732,52
8401–84506901–69508,556,705,033,512,171,1610,228,336,605,143,762,58
8451–85006951–70008,596,745,083,572,211,1910,288,396,675,193,822,63
8501–85507001–70508,656,795,143,632,281,2410,338,456,715,233,872,69
8551–86007051–71008,686,845,193,672,331,2710,388,496,765,283,922,73
8601–86507101–71508,726,895,253,732,371,3110,438,566,845,333,992,78
8651–87007151–72008,786,955,313,792,441,3510,498,616,895,374,032,84
8701–87507201–72508,837,005,363,852,481,3810,568,686,975,434,102,89
8751–88007251–73008,917,085,433,902,541,4310,608,727,025,474,152,94
8801–88507301–73508,967,135,473,952,591,4710,648,777,075,514,192,98
8851–89007351–74009,007,165,524,002,641,5210,708,857,145,574,263,03
8901–89507401–74509,087,235,594,052,711,5810,758,907,195,614,303,08
8951–90007451–75009,127,285,634,092,761,6210,818,977,255,674,363,13
9001–90507501–75509,187,345,694,162,831,6710,859,027,305,724,403,18
9051–91007551–76009,247,385,744,212,881,7210,919,087,375,794,463,23
9101–91507601–76509,297,425,784,262,941,7610,969,157,445,844,523,29
9151–92007651–77009,367,485,844,333,001,8111,019,217,505,894,573,34
9201–92507701–77509,407,525,894,383,061,8611,079,287,575,964,623,38
9251–93007751–78009,477,595,944,453,111,9211,119,337,616,024,673,43
9301–93507801–78509,517,635,984,503,161,9711,169,387,686,084,723,47
9351–94007851–79009,577,706,044,573,232,0211,209,447,736,134,763,52
9401–94507901–79509,637,756,084,623,272,0711,269,517,806,224,823,59
9451–95007951–80009,687,806,124,663,312,1211,299,557,846,274,853,63
9501–95508001–80509,767,886,194,723,382,1711,359,627,916,334,903,69
9551–96008051–81009,817,936,244,783,422,2211,409,677,976,404,963,75
9601–96508101–81509,888,006,304,843,482,2611,449,728,026,455,003,79
9651–97008151–82009,938,056,354,883,522,3111,499,798,086,525,053,86
9701–97508201–82509,988,106,404,923,562,3611,539,838,136,575,093,90
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)
11251– 113009751–980011,589,898,206,645,153,9513,2111,6010,038,577,105,76
11301– 113509801–985011,619,938,256,705,194,0013,2511,6510,088,637,175,83
11351– 114009851–990011,679,998,326,765,264,0513,3211,7110,158,697,245,89
11401– 114509901–995011,7010,048,376,815,324,0913,3711,7510,218,747,305,95
11451– 115009951–1000011,7510,108,446,885,394,1513,4211,8210,278,807,366,02
11501– 1155010001–1005011,8010,158,516,945,464,2013,4911,8810,338,877,446,09
11551– 1160010051–1010011,8510,208,577,015,534,2613,5411,9310,398,927,506,15
11601– 1165010101–1015011,9110,268,637,075,594,3113,6011,9810,458,987,566,21
11651– 1170010151–1020011,9610,328,707,145,664,3613,6412,0310,519,047,626,27
11701– 1175010201–1025012,0310,388,767,205,734,4113,7012,0810,579,097,686,33
11751– 1180010251–1030012,1010,458,847,275,814,4813,7512,1410,629,157,756,39
11801– 1185010301–1035012,1510,508,907,335,874,5213,7912,1810,689,207,816,44
11851– 1190010351–1040012,2010,558,967,395,944,5813,8612,2510,759,277,886,52
11901– 1195010401–1045012,2610,619,037,456,004,6213,9112,3010,809,327,936,57
11951– 1200010451–1050012,3210,669,097,516,074,6813,9612,3610,869,377,996,62
12001– 1205010501–1055012,3710,729,157,586,144,7314,0112,4210,919,448,056,69
12051– 1210010551–1060012,4310,789,227,666,224,8114,0512,4710,969,498,116,74
12101– 1215010601–1065012,4910,839,287,736,284,8814,1012,5211,029,558,166,80
12151– 1220010651–1070012,5410,899,347,796,354,9614,1712,5911,099,638,246,88
12201– 1225010701–1075012,6010,949,407,866,415,0214,2112,6511,139,698,296,94
12251– 1230010751–1080012,6511,009,457,926,475,0914,2612,6911,199,748,347,00
12301– 1235010801–1085012,7011,069,527,996,545,1514,3012,7511,249,808,417,06
12351– 1240010851–1090012,7611,149,588,066,615,2314,3512,8011,299,858,457,12
12401– 1245010901–1095012,8211,199,648,136,685,3014,4012,8511,349,928,527,18
12451– 1250010951–1100012,8711,259,698,196,735,3714,4512,9211,419,988,587,25
12501– 1255011001–1105012,9211,309,758,256,795,4214,5012,9711,4510,048,637,31
12551– 1260011051–1110012,9711,379,818,326,865,5014,5413,0211,5110,098,687,37
12601– 1265011101–1115013,0211,429,868,386,915,5614,5913,0711,5510,158,747,43
12651– 1270011151–1120013,0711,479,918,436,975,6214,6313,1111,6110,198,807,48
12701– 1275011201–1125013,1511,559,988,517,055,7014,6713,1711,6610,268,867,54
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)
14251– 1430012751–1280014,7213,2111,7210,308,927,5916,1714,7013,2611,8910,559,30
14301– 1435012801–1285014,7813,2811,7910,378,997,6616,2214,7413,3211,9410,609,35
14351– 1440012851–1290014,8313,3311,8410,429,047,7216,2714,8013,3812,0010,679,41
14401– 1445012901–1295014,8713,3711,8910,489,107,7816,3214,8413,4312,0510,729,46
14451– 1450012951–1300014,9313,4311,9510,539,167,8316,3714,8913,4812,1010,779,51
14501– 1455013001–1305014,9713,4711,9910,589,217,8816,4114,9313,5212,1410,829,56
14551– 1460013051–1310015,0213,5112,0510,629,277,9316,4514,9713,5712,1910,879,61
14601– 1465013101–1315015,0913,5812,1110,699,348,0016,5015,0213,6212,2310,939,65
14651– 1470013151–1320015,1313,6212,1710,749,398,0516,5415,0613,6712,2810,979,70
14701– 1475013201–1325015,1813,6612,2110,799,448,1116,5915,1113,7212,3411,049,76
14751– 1480013251–1330015,2213,7112,2610,849,508,1716,6415,1613,7712,3911,099,81
14801– 1485013301–1335015,2713,7612,3210,899,558,2316,6815,2113,8212,4411,139,85
14851– 1490013351–1340015,3213,8012,3710,949,618,2816,7315,2613,8712,5011,199,90
14901– 1495013401–1345015,3713,8512,4211,009,688,3516,7715,3013,9212,5411,239,95
14951– 1500013451–1350015,4213,9012,4711,059,728,4116,8115,3513,9612,5911,2810,00
15001– 1505013501–1355015,4713,9612,5211,119,788,4716,8715,4114,0212,6611,3410,06
15051– 1510013551–1360015,5114,0012,5711,169,838,5216,9015,4614,0612,7011,3810,11
15101– 1515013601–1365015,5514,0612,6211,219,888,5716,9515,5014,1012,7511,4310,16
15151– 1520013651–1370015,6014,1112,6711,279,938,6416,9915,5514,1512,8011,4810,21
15201– 1525013701–1375015,6414,1512,7111,329,988,6817,0215,5914,1912,8511,5310,27
15251– 1530013751–1380015,7014,2112,7711,3810,048,7517,0715,6314,2312,9011,5710,31
15301– 1535013801–1385015,7414,2612,8211,4410,108,8117,1115,6914,2812,9511,6210,37
15351– 1540013851–1390015,7814,3112,8611,4810,148,8617,1615,7414,3313,0111,6710,43
15401– 1545013901–1395015,8314,3612,9111,5410,208,9217,2115,7914,3813,0611,7310,48
15451– 1550013951–1400015,8714,4012,9611,5810,248,9717,2415,8314,4213,1011,7810,53
15501– 1555014001–1405015,9114,4513,0111,6410,299,0217,2815,8714,4613,1511,8310,57
15551– 1560014051–1410015,9914,5213,0711,7010,359,0917,3215,9214,5213,1911,8810,63
15601– 1565014101–1415016,0314,5613,1111,7510,409,1417,3615,9614,5613,2411,9310,67
15651– 1570014151–1420016,0714,6013,1611,8010,449,1917,4016,0114,6213,3011,9910,72
15701– 1575014201–1425016,1214,6513,2211,8510,509,2417,4416,0614,6713,3412,0410,78
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)
15751– 1580017,4816,1014,7113,3912,1010,82
15801– 1585017,5216,1514,7613,4312,1510,88
15851– 1590017,5616,1814,8013,4812,1910,92
15901– 1595017,5916,2214,8513,5212,2410,96
15951– 1600017,6516,2814,9113,5812,3011,02
16001– 1800018,4017,0515,7714,4913,2112,01
18001– 2000019,8718,6117,3916,1814,9613,82
20001– 2500022,0320,9419,8518,7617,6716,58
25001– 3000024,3623,4222,4821,5420,6019,71
30001– 3500026,0925,2924,4923,7022,9022,10
35001– 4000027,3526,6625,9725,2824,5923,90
40001– 4500028,3227,7227,1026,4925,8825,28
45001– 5000029,0928,5427,9927,4526,9026,36
50001–10000031,3230,9830,6530,3229,9929,65
über 10000032,0031,7531,5031,2531,0030,75

Tarif B für Verheiratete mit Kirchensteuer

Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete sowie 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)
bis8001,001,001,001,001,001,00
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
1701–17500,230,230,230,230,230,23
1751–18000,230,230,230,230,230,23
1801–18500,220,220,220,220,220,22
1851–19000,210,210,210,210,210,21
1901–19500,210,210,210,210,210,21
1951–20000,200,200,200,200,200,20
2001–20500,200,200,200,200,200,20
2051–21000,190,190,190,190,190,19
2101–21500,190,190,190,190,190,19
2151–22000,180,180,180,180,180,18
2201–22500,180,180,180,180,180,18
Tarifstufe Bruttolohn pro Monat Fr.B0B1 B2 B3 B4 B5 Verheiratete sowie 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)
2251–23000,180,180,180,180,180,18
2301–23500,170,170,170,170,170,17
2351–24000,210,170,170,170,170,17
2401–24500,290,160,160,160,160,16
2451–25000,360,160,160,160,160,16
2501–25500,440,160,160,160,160,16
2551–26000,500,160,160,160,160,16
2601–26500,570,150,150,150,150,15
2651–27000,640,150,150,150,150,15
2701–27500,660,150,150,150,150,15
2751–28000,720,140,140,140,140,14
2801–28500,780,140,140,140,140,14
2851–29000,830,140,140,140,140,14
2901–29500,890,140,140,140,140,14
2951–30000,970,130,130,130,130,13
3001–30501,060,130,130,130,130,13
3051–31001,110,130,130,130,130,13
3101–31501,180,130,130,130,130,13
3151–32001,260,160,130,130,130,13
3201–32501,330,220,120,120,120,12
3251–33001,400,270,120,120,120,12
3301–33501,440,330,120,120,120,12
3351–34001,510,390,120,120,120,12
3401–34501,640,440,120,120,120,12
3451–35001,730,490,120,120,120,12
3501–35501,790,510,110,110,110,11
3551–36001,850,560,110,110,110,11
3601–36501,900,610,110,110,110,11
3651–37001,990,650,110,110,110,11
3701–37502,070,700,110,110,110,11
Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete sowie 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)
3751–38002,150,770,110,110,110,11
3801–38502,250,840,100,100,100,10
3851–39002,320,880,100,100,100,10
3901–39502,390,940,100,100,100,10
3951–40002,471,010,130,100,100,10
4001–40502,531,070,170,100,100,10
4051–41002,601,180,220,100,100,10
4101–41502,671,240,270,100,100,10
4151–42002,731,290,310,100,100,10
4201–42502,791,350,360,090,090,09
4251–43002,881,400,400,090,090,09
4301–43502,941,480,420,090,090,09
4351–44002,991,530,460,090,090,09
4401–44503,051,580,500,090,090,09
4451–45003,111,650,540,090,090,09
4501–45503,181,720,570,090,090,09
4551–46003,261,790,630,090,090,09
4601–46503,331,880,690,090,090,09
4651–47003,401,950,730,090,090,09
4701–47503,472,010,780,080,080,08
4751–48003,542,070,880,100,080,08
4801–48503,612,130,930,150,080,08
4851–49003,672,190,980,180,080,08
4901–49503,742,251,060,220,080,08
4951–50003,802,311,110,260,080,08
5001–50503,862,371,150,300,080,08
5051–51003,922,421,200,330,080,08
5101–51503,982,481,250,350,080,08
5151–52004,042,551,310,390,080,08
5201–52504,102,601,360,420,080,08
Tarifstufe Bruttolohn pro Monat Fr.B0B1 B2 B3 B4 B5 Verheiratete sowie 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)
5251–53004,132,641,400,450,080,08
5301–53504,192,691,460,470,080,08
5351–54004,242,751,530,520,070,07
5401–54504,292,801,570,550,070,07
5451–55004,352,871,630,640,070,07
5501–55504,402,911,680,690,070,07
5551–56004,472,981,740,740,070,07
5601–56504,533,021,780,760,090,07
5651–57004,583,071,810,810,120,07
5701–57504,653,141,890,860,160,07
5751–58004,713,191,920,900,170,07
5801–58504,773,241,970,940,210,07
5851–59004,823,292,010,990,240,07
5901–59504,863,322,061,010,250,07
5951–60004,943,382,111,070,280,07
6001–60504,983,422,141,100,300,07
6051–61005,053,492,191,140,330,07
6101–61505,113,532,241,180,360,07
6151–62005,183,602,281,230,420,06
6201–62505,223,632,331,270,450,06
6251–63005,273,682,371,320,480,06
6301–63505,343,732,431,380,540,06
6351–64005,383,782,481,410,560,06
6401–64505,463,842,541,480,620,06
6451–65005,503,892,581,510,650,06
6501–65505,553,942,621,550,690,08
6551–66005,614,022,681,600,730,11
6601–66505,654,062,731,650,770,12
6651–67005,714,122,791,690,810,15
6701–67505,754,182,831,720,830,18
Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete sowie 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)
6751–68005,794,242,881,770,870,19
6801–68505,854,312,931,820,910,25
6851–69005,894,352,981,850,950,28
6901–69505,954,423,031,890,980,30
6951–70005,994,473,081,941,020,33
7001–70506,064,543,131,981,050,37
7051–71006,114,583,182,011,090,38
7101–71506,154,633,212,051,140,41
7151–72006,224,703,282,101,180,45
7201–72506,264,733,312,151,220,48
7251–73006,324,803,372,201,260,52
7301–73506,384,853,402,241,310,56
7351–74006,414,893,462,291,340,58
7401–74506,484,943,532,341,390,63
7451–75006,524,993,572,381,420,66
7501–75506,585,053,642,451,480,69
7551–76006,635,103,702,501,500,73
7601–76506,665,133,752,531,530,76
7651–77006,745,193,822,591,580,79
7701–77506,775,233,862,631,620,83
7751–78006,845,293,922,691,660,86
7801–78506,885,323,972,721,690,88
7851–79006,955,384,042,781,730,93
7901–79506,985,434,082,811,770,95
7951–80007,025,474,132,861,790,98
8001–80507,085,534,192,901,841,03
8051–81007,125,594,222,951,881,07
8101–81507,185,644,283,001,941,11
8151–82007,225,694,333,051,981,14
8201–82507,265,734,383,092,031,18
Tarifstufe Bruttolohn pro Monat Fr.B0B1 B2 B3 B4 B5 Verheiratete sowie 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)
8251–83007,315,794,423,152,081,22
8301–83507,355,844,473,202,131,25
8351–84007,405,904,533,262,171,29
8401–84507,445,954,563,312,221,33
8451–85007,496,014,613,372,271,37
8501–85507,536,054,663,412,311,40
8551–86007,576,104,703,462,341,43
8601–86507,626,164,743,522,401,47
8651–87007,656,204,783,562,431,50
8701–87507,706,264,843,622,491,55
8751–88007,746,304,883,672,531,58
8801–88507,776,354,933,722,571,61
8851–89007,826,404,983,772,631,66
8901–89507,856,445,033,812,671,69
8951–90007,906,505,093,872,721,74
9001–90507,936,545,143,912,761,78
9051–91007,996,595,203,972,811,83
9101–91508,036,645,264,012,861,88
9151–92008,086,685,314,052,911,92
9201–92508,126,735,374,112,961,97
9251–93008,166,775,414,153,012,01
9301–93508,206,825,474,203,072,06
9351–94008,236,865,514,233,112,10
9401–94508,296,925,574,293,172,15
9451–95008,336,945,614,333,212,20
9501–95508,376,995,674,383,272,24
9551–96008,427,055,734,433,322,29
9601–96508,457,085,774,473,372,33
9651–97008,507,135,834,533,422,38
9701–97508,527,175,874,583,462,42
Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete sowie 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 sowie 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)
9751–98008,577,225,924,633,512,4711251– 1130010,058,697,426,255,113,99
9801–98508,607,265,964,673,552,5011301– 1135010,098,747,466,305,164,04
9851–99008,647,316,024,743,612,5511351– 1140010,158,797,516,355,204,10
9901–99508,687,356,054,783,642,5911401– 1145010,198,847,556,405,254,15
9951–100008,727,406,114,843,692,6411451– 1150010,248,897,606,455,314,21
10001–100508,767,456,154,903,742,6811501– 1155010,308,957,656,515,364,27
10051–101008,807,496,204,953,792,7411551– 1160010,349,007,706,555,414,32
10101–101508,857,556,255,013,842,8011601– 1165010,399,057,756,605,464,38
10151–102008,897,596,315,063,882,8511651– 1170010,439,107,796,655,524,43
10201–102508,957,646,365,123,942,9011701– 1175010,489,147,856,695,574,48
10251–103009,027,706,415,194,002,9711751– 1180010,539,197,906,735,614,54
10301–103509,087,756,475,244,053,0211801– 1185010,579,237,956,785,674,58
10351–104009,137,796,525,304,103,0711851– 1190010,639,318,026,845,734,64
10401–104509,177,846,575,354,143,1211901– 1195010,689,358,076,885,784,70
10451–105009,237,896,635,404,203,1711951– 1200010,719,398,116,925,824,74
10501–105509,287,926,675,454,263,2212001– 1205010,769,458,176,975,874,79
10551–106009,347,986,735,524,333,2812051– 1210010,819,498,227,015,924,84
10601–106509,398,036,795,574,393,3312101– 1215010,859,548,267,065,964,88
10651–107009,448,076,845,624,443,3812151– 1220010,919,608,327,116,034,94
10701–107509,498,116,885,674,493,4312201– 1225010,959,648,377,166,074,99
10751–108009,548,166,935,734,563,4712251– 1230011,009,698,427,206,125,04
10801–108509,608,206,985,774,613,5212301– 1235011,049,748,477,256,175,10
10851–109009,668,267,045,834,673,5812351– 1240011,099,798,527,306,215,15
10901–109509,708,317,095,894,733,6312401– 1245011,139,848,567,346,255,20
10951–110009,758,367,135,934,783,6812451– 1250011,189,888,637,406,315,25
11001–110509,808,427,185,994,833,7312501– 1255011,239,938,677,456,365,30
11051–111009,848,477,236,044,893,7812551– 1260011,279,988,727,506,405,35
11101–111509,898,527,276,094,943,8312601– 1265011,3110,028,777,556,445,39
11151–112009,938,577,326,144,993,8712651– 1270011,3510,068,817,606,495,44
11201–1125010,008,647,386,205,063,9412701– 1275011,4010,118,867,656,535,49
Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete sowie 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 sowie 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– 1280011,4410,168,927,696,585,5414251–1430013,0611,6310,329,168,036,92
12801– 1285011,5010,218,977,766,635,6014301–1435013,1211,6910,379,208,086,97
12851– 1290011,5510,269,027,816,675,6414351–1440013,1811,7510,429,258,137,03
12901– 1295011,6010,319,067,856,725,6914401–1445013,2311,8110,469,308,177,08
12951– 1300011,6510,359,117,906,775,7314451–1450013,2911,8610,529,358,227,13
13001– 1305011,7010,409,167,956,815,7714501–1455013,3411,9210,579,388,267,17
13051– 1310011,7510,449,207,996,855,8214551–1460013,3911,9710,619,438,307,22
13101– 1315011,8110,509,268,056,915,8714601–1465013,4412,0310,679,488,367,27
13151– 1320011,8610,549,318,116,955,9214651–1470013,4912,0810,729,528,407,32
13201– 1325011,9110,589,358,156,995,9614701–1475013,5512,1510,789,588,467,37
13251– 1330011,9610,629,398,207,046,0014751–1480013,6012,2010,849,628,507,42
13301– 1335012,0210,669,448,257,096,0514801–1485013,6512,2610,899,678,557,46
13351– 1340012,0710,719,498,307,146,0914851–1490013,7112,3210,949,718,597,51
13401– 1345012,1310,779,548,367,206,1514901–1495013,7512,3710,999,768,647,56
13451– 1350012,1810,819,598,407,256,1914951–1500013,8012,4111,059,808,687,60
13501– 1355012,2310,869,638,457,306,2415001–1505013,8612,4911,119,858,747,65
13551– 1360012,2810,909,688,497,346,2815051–1510013,9012,5411,169,898,787,70
13601– 1365012,3310,949,728,547,396,3315101–1515013,9512,5811,229,948,827,74
13651– 1370012,3911,009,778,597,446,3715151–1520014,0012,6411,289,998,867,79
13701– 1375012,4411,059,818,637,486,4115201–1525014,0412,6911,3310,048,917,84
13751– 1380012,5011,109,878,697,546,4615251–1530014,0912,7411,3810,088,957,88
13801– 1385012,5611,159,918,747,596,5115301–1535014,1412,7911,4510,139,007,93
13851– 1390012,6111,219,958,787,646,5515351–1540014,1912,8511,5110,199,057,98
13901– 1395012,6811,2610,008,837,696,5915401–1545014,2412,9111,5710,259,108,03
13951– 1400012,7311,3110,058,877,746,6315451–1550014,2912,9511,6210,309,148,07
14001– 1405012,7811,3610,098,917,786,6815501–1555014,3313,0011,6710,359,198,12
14051– 1410012,8511,4210,158,977,846,7415551–1560014,3813,0511,7210,419,238,16
14101– 1415012,9111,4810,199,027,896,7815601–1565014,4213,1011,7810,469,278,20
14151– 1420012,9611,5310,239,077,946,8315651–1570014,4813,1511,8310,529,338,26
14201– 1425013,0111,5810,289,117,986,8815701–1575014,5213,2111,8910,589,378,30
Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete sowie 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– 1580014,5613,2511,9410,639,428,34
15801– 1585014,6113,3012,0010,699,478,39
15851– 1590014,6513,3512,0410,759,518,43
15901– 1595014,6913,3912,0910,799,558,48
15951– 1600014,7513,4512,1610,879,618,53
16001– 1800015,5514,3313,1211,9010,689,47
18001– 2000017,1415,9714,8113,6712,5911,50
20001– 2500019,2818,2517,2716,2815,3014,32
25001– 3000021,7120,8419,9919,1318,2717,41
30001– 3500023,6722,9022,1321,3620,5819,81
35001– 4000025,3124,6123,9023,1922,4821,77
40001– 4500026,6226,0025,3724,7524,1223,49
45001– 5000027,6527,0926,5325,9725,4124,85
50001–10000030,8530,5030,1529,7929,4429,08
über 10000031,9631,7131,4531,1930,9430,68

Tarif B für Verheiratete ohne Kirchensteuer

Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete sowie 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 sowie 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)
2251–2300bis8001,001,001,001,001,001,000,180,180,180,180,180,18
2301–2350801–8500,480,480,480,480,480,480,170,170,170,170,170,17
2351–2400851–9000,460,460,460,460,460,460,210,170,170,170,170,17
2401–2450901–9500,430,430,430,430,430,430,290,160,160,160,160,16
2451–2500951–10000,410,410,410,410,410,410,360,160,160,160,160,16
2501–25501001–10500,390,390,390,390,390,390,440,160,160,160,160,16
2551–26001051–11000,370,370,370,370,370,370,500,160,160,160,160,16
2601–26501101–11500,360,360,360,360,360,360,530,150,150,150,150,15
2651–27001151–12000,340,340,340,340,340,340,600,150,150,150,150,15
2701–27501201–12500,330,330,330,330,330,330,660,150,150,150,150,15
2751–28001251–13000,310,310,310,310,310,310,720,140,140,140,140,14
2801–28501301–13500,300,300,300,300,300,300,740,140,140,140,140,14
2851–29001351–14000,290,290,290,290,290,290,800,140,140,140,140,14
2901–29501401–14500,280,280,280,280,280,280,850,140,140,140,140,14
2951–30001451–15000,270,270,270,270,270,270,940,130,130,130,130,13
3001–30501501–15500,260,260,260,260,260,261,020,130,130,130,130,13
3051–31001551–16000,250,250,250,250,250,251,070,130,130,130,130,13
3101–31501601–16500,250,250,250,250,250,251,150,130,130,130,130,13
3151–32001651–17000,240,240,240,240,240,241,230,160,130,130,130,13
3201–32501701–17500,230,230,230,230,230,231,270,220,120,120,120,12
3251–33001751–18000,230,230,230,230,230,231,340,270,120,120,120,12
3301–33501801–18500,220,220,220,220,220,221,410,330,120,120,120,12
3351–34001851–19000,210,210,210,210,210,211,450,390,120,120,120,12
3401–34501901–19500,210,210,210,210,210,211,580,410,120,120,120,12
3451–35001951–20000,200,200,200,200,200,201,640,460,120,120,120,12
3501–35502001–20500,200,200,200,200,200,201,700,510,110,110,110,11
3551–36002051–21000,190,190,190,190,190,191,760,560,110,110,110,11
3601–36502101–21500,190,190,190,190,190,191,850,580,110,110,110,11
3651–37002151–22000,180,180,180,180,180,181,930,630,110,110,110,11
3701–37502201–22500,180,180,180,180,180,182,010,670,110,110,110,11
Tarifstufe Bruttolohn pro Monat Fr.Tarifstufe Bruttolohn pro Monat Fr.B0B0B1 B2 B3 B4 B5 Verheiratete sowie verwitwete, geschiedene, getrennt lebende und ledige Steuerpflichtige, die mit Kindern zusammenleben, mit Unterhaltsleistungen gegenüber . . . Kindern bzw. erwerbsunfähigen PersonenB1 B2 B3 B4 B5 Verheiratete sowie 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)0 1 2 3 4 5 Monatliche Steuer in Prozenten (ohne Kirchensteuer)
5251–53003751–38004,002,542,091,360,740,110,110,110,110,440,080,08
5301–53503801–38504,042,592,171,410,810,100,100,100,100,450,080,08
5351–54003851–39004,092,662,251,470,850,100,100,100,100,500,070,07
5401–54503901–39504,132,712,321,510,920,100,100,100,100,530,070,07
5451–55003951–40004,202,782,361,570,980,130,100,100,100,620,070,07
5501–55504001–40504,242,812,431,611,020,170,100,100,100,650,070,07
5551–56004051–41004,322,872,501,671,130,220,100,100,100,700,070,07
5601–56504101–41504,372,922,571,721,190,270,100,100,100,750,090,07
5651–57004151–42004,422,962,631,761,250,310,100,100,100,790,120,07
5701–57504201–42504,493,022,701,821,300,330,090,090,090,840,160,07
5751–58004251–43004,543,062,761,851,360,370,090,090,090,870,170,07
5801–58504301–43504,603,122,821,911,410,420,090,090,090,910,210,07
5851–59004351–44004,653,172,881,941,460,460,090,090,090,950,220,07
5901–59504401–44504,693,212,941,991,540,470,090,090,090,980,250,07
5951–60004451–45004,753,262,992,041,610,510,090,090,091,020,270,07
6001–60504501–45504,813,303,072,071,680,550,090,090,091,060,300,07
6051–61004551–46004,873,363,152,121,750,610,090,090,091,100,330,07
6101–61504601–46504,933,413,222,161,820,670,090,090,091,140,340,07
6151–62004651–47004,993,473,272,201,860,710,090,090,091,200,400,06
6201–62504701–47505,043,503,342,251,930,760,080,080,081,240,430,06
6251–63004751–48005,083,553,412,291,990,860,100,080,081,270,480,06
6301–63504801–48505,153,603,482,362,050,910,150,080,081,330,520,06
6351–64004851–49005,213,643,552,402,110,960,180,080,081,360,550,06
6401–64504901–49505,263,703,612,442,171,020,220,080,081,420,590,06
6451–65004951–50005,313,753,662,492,231,070,260,080,081,470,630,06
6501–65505001–50505,353,803,722,532,291,110,280,080,081,500,660,08
6551–66005051–51005,413,883,782,592,341,160,320,080,081,550,700,11
6601–66505101–51505,453,923,842,632,401,210,350,080,081,580,740,12
6651–67005151–52005,513,993,902,682,451,260,390,080,081,630,780,15
6701–67505201–52505,564,033,962,742,511,320,400,080,081,670,820,16
Tarifstufe Bruttolohn pro Monat Fr.B0B1 B2 B3 B4 B5 Verheiratete sowie 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)
6751–68005,594,092,771,710,840,19
6801–68505,664,152,831,740,880,25
6851–69005,694,202,881,790,920,28
6901–69505,754,272,931,830,950,30
6951–70005,794,322,971,860,970,33
7001–70505,854,383,031,911,020,36
7051–71005,894,423,071,941,060,38
7101–71505,944,483,101,981,090,41
7151–72006,014,533,162,031,140,43
7201–72506,054,583,202,081,180,47
7251–73006,124,633,242,121,220,51
7301–73506,164,683,292,161,260,55
7351–74006,204,723,342,211,300,57
7401–74506,254,783,412,261,350,61
7451–75006,304,823,452,301,380,64
7501–75506,354,883,522,371,420,68
7551–76006,404,923,582,401,450,70
7601–76506,444,963,622,451,500,73
7651–77006,505,023,692,501,520,77
7701–77506,555,053,732,541,570,80
7751–78006,615,113,792,601,610,84
7801–78506,655,143,832,631,640,86
7851–79006,705,193,902,681,680,89
7901–79506,755,243,942,731,700,92
7951–80006,785,293,992,761,730,95
8001–80506,845,354,042,801,781,00
8051–81006,895,394,092,851,821,03
8101–81506,945,454,142,901,881,07
8151–82006,975,494,182,951,921,10
8201–82507,025,534,222,981,961,14
Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete sowie 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 sowie 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)
8251–83007,075,604,283,052,021,189751–98008,306,995,734,483,402,38
8301–83507,115,654,323,092,051,219801–98508,337,025,764,523,432,42
8351–84007,155,704,373,152,101,259851–99008,367,075,814,583,482,47
8401–84507,195,744,423,202,151,289901–99508,397,105,854,623,532,51
8451–85007,245,814,463,262,191,329951–100008,447,165,904,683,572,56
8501–85507,285,854,503,312,231,3510001–100508,487,205,964,743,622,60
8551–86007,315,894,543,352,271,3910051–101008,527,266,004,793,662,65
8601–86507,365,954,593,412,321,4310101–101508,567,306,054,853,712,71
8651–87007,405,994,623,452,351,4510151–102008,617,346,104,903,762,76
8701–87507,456,054,683,512,411,4910201–102508,677,396,154,963,802,81
8751–88007,496,094,723,542,451,5310251–103008,737,456,215,023,862,87
8801–88507,516,134,763,592,491,5610301–103508,787,506,265,083,912,92
8851–89007,566,194,813,652,541,6010351–104008,837,546,305,133,962,97
8901–89507,606,234,863,692,581,6410401–104508,887,586,365,184,013,02
8951–90007,646,274,923,742,631,6810451–105008,947,636,415,234,073,06
9001–90507,676,324,963,782,671,7310501–105508,997,676,465,284,123,12
9051–91007,726,375,023,832,711,7710551–106009,057,736,525,344,193,18
9101–91507,776,425,083,882,761,8210601–106509,097,766,575,394,243,22
9151–92007,816,465,133,922,811,8610651–107009,147,816,615,444,303,27
9201–92507,866,515,193,982,861,9110701–107509,197,856,675,494,353,32
9251–93007,896,545,234,012,911,9410751–108009,237,906,715,544,413,36
9301–93507,946,605,294,062,971,9910801–108509,287,946,765,594,463,41
9351–94007,976,635,334,103,012,0310851–109009,347,996,815,654,523,47
9401–94508,026,685,394,153,072,0810901–109509,408,056,865,694,583,51
9451–95008,056,725,444,193,102,1210951–110009,448,106,915,744,633,56
9501–95508,096,775,494,233,162,1711001–110509,498,156,955,804,683,61
9551–96008,156,815,554,283,222,2111051–111009,538,207,005,844,733,66
9601–96508,186,855,584,313,252,2511101–111509,578,257,045,904,783,70
9651–97008,226,905,634,373,312,3011151–112009,628,307,095,944,833,75
9701–97508,256,945,684,423,342,3411201–112509,688,377,146,004,893,81
Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete sowie 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 sowie 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– 113009,738,427,186,054,943,8612751–1280011,099,848,637,466,365,36
11301– 113509,778,467,226,104,993,9112801–1285011,159,908,697,526,425,42
11351– 114009,838,517,276,155,043,9612851–1290011,199,948,747,576,465,46
11401– 114509,878,567,316,205,094,0212901–1295011,249,998,787,616,515,51
11451– 115009,928,617,366,245,134,0712951–1300011,2910,038,837,656,555,55
11501– 115509,988,677,416,305,204,1413001–1305011,3410,078,887,706,605,60
11551– 1160010,028,727,466,345,244,1813051–1310011,3910,128,927,756,645,64
11601– 1165010,068,777,506,395,294,2413101–1315011,4510,178,987,816,695,69
11651– 1170010,118,817,556,435,344,2813151–1320011,5010,229,027,866,735,73
11701– 1175010,158,857,596,475,394,3313201–1325011,5510,259,067,906,785,78
11751– 1180010,208,907,646,525,444,3913251–1330011,6010,309,107,956,825,82
11801– 1185010,248,957,706,565,494,4313301–1335011,6510,349,157,996,875,86
11851– 1190010,309,017,766,625,554,5013351–1340011,7010,399,208,046,925,90
11901– 1195010,349,067,816,675,594,5513401–1345011,7610,449,258,106,985,95
11951– 1200010,389,107,866,715,644,5913451–1350011,8110,499,298,147,026,00
12001– 1205010,439,157,916,755,694,6413501–1355011,8610,539,348,197,076,04
12051– 1210010,479,197,966,795,734,6913551–1360011,9110,579,388,247,126,08
12101– 1215010,529,248,006,835,774,7313601–1365011,9610,619,428,287,166,13
12151– 1220010,579,308,076,895,834,7913651–1370012,0110,669,478,327,216,17
12201– 1225010,619,348,116,945,884,8313701–1375012,0710,719,528,367,256,21
12251– 1230010,669,388,156,975,924,8813751–1380012,1310,779,568,427,316,26
12301– 1235010,709,448,207,035,974,9313801–1385012,1910,829,618,467,366,31
12351– 1240010,749,488,247,066,014,9813851–1390012,2410,879,658,507,406,35
12401– 1245010,799,538,307,116,065,0313901–1395012,3010,929,698,557,456,39
12451– 1250010,849,588,357,176,115,0913951–1400012,3510,979,748,607,506,43
12501– 1255010,889,628,407,226,165,1314001–1405012,4011,029,788,647,546,47
12551– 1260010,939,678,457,276,195,1814051–1410012,4711,089,848,707,606,53
12601– 1265010,969,718,507,316,245,2314101–1415012,5211,139,888,747,656,58
12651– 1270011,019,758,547,366,285,2714151–1420012,5711,189,928,787,696,62
12701– 1275011,059,808,597,416,335,3214201–1425012,6311,239,978,847,746,67
Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete sowie 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)
14251– 1430012,6811,2910,018,887,786,71
14301– 1435012,7411,3410,058,927,836,76
14351– 1440012,8011,4010,118,977,886,81
14401– 1445012,8511,4510,159,017,926,86
14451– 1450012,9011,5110,209,067,976,91
14501– 1455012,9511,5610,259,108,016,95
14551– 1460012,9911,6210,309,148,057,00
14601– 1465013,0511,6710,359,198,107,05
14651– 1470013,1011,7310,409,238,147,09
14701– 1475013,1511,7910,469,288,207,14
14751– 1480013,2111,8410,519,338,247,19
14801– 1485013,2511,9010,569,388,287,24
14851– 1490013,3011,9510,629,428,337,28
14901– 1495013,3512,0010,679,468,387,32
14951– 1500013,4012,0510,729,508,417,37
15001– 1505013,4612,1210,789,568,477,42
15051– 1510013,5112,1710,839,608,517,46
15101– 1515013,5512,2210,889,648,567,50
15151– 1520013,6012,2710,959,698,607,55
15201– 1525013,6412,3211,009,738,647,59
15251– 1530013,6812,3711,059,788,687,64
15301– 1535013,7412,4211,119,838,737,69
15351– 1540013,7912,4711,179,898,787,74
15401– 1545013,8312,5311,239,948,837,79
15451– 1550013,8812,5811,2810,008,877,83
15501– 1555013,9212,6211,3210,048,917,87
15551– 1560013,9712,6711,3810,108,967,92
15601– 1565014,0112,7211,4310,159,007,96
15651– 1570014,0612,7811,4910,219,058,01
15701– 1575014,1012,8311,5510,269,098,05
Tarifstufe B0 B1 B2 B3 B4 B5 Bruttolohn Verheiratete sowie 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– 1580014,1512,8711,5910,329,138,10
15801– 1585014,1912,9211,6510,389,188,14
15851– 1590014,2412,9611,7010,439,238,18
15901– 1595014,2713,0111,7410,489,278,22
15951– 1600014,3313,0711,8110,559,338,28
16001– 1800015,1113,9312,7511,5610,389,19
18001– 2000016,6715,5414,4013,3012,2411,18
20001– 2500018,7717,7716,8115,8514,9013,94
25001– 3000021,1420,3019,4618,6317,7916,96
30001– 3500023,0522,3021,5520,8020,0519,30
35001– 4000024,6523,9623,2722,5821,8921,21
40001– 4500025,9225,3124,7024,0923,4922,88
45001– 5000026,9126,3725,8325,2824,7424,19
50001–10000030,0329,6829,3429,0028,6528,31
über 10000031,1030,8530,6030,3530,1029,85

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)
bis8000,500,500,500,500,500,50
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
1051–11000,190,190,190,190,190,19
1101–11500,180,180,180,180,180,18
1151–12000,170,170,170,170,170,17
1201–12500,160,160,160,160,160,16
1251–13000,160,160,160,160,160,16
1301–13500,150,150,150,150,150,15
1351–14000,150,150,150,150,150,15
1401–14500,210,140,140,140,140,14
1451–15000,340,140,140,140,140,14
1501–15500,460,130,130,130,130,13
1551–16000,570,130,130,130,130,13
1601–16500,680,120,120,120,120,12
1651–17000,840,120,120,120,120,12
1701–17500,930,120,120,120,120,12
1751–18001,070,110,110,110,110,11
1801–18501,260,110,110,110,110,11
1851–19001,390,110,110,110,110,11
1901–19501,510,100,100,100,100,10
1951–20001,720,100,100,100,100,10
2001–20501,880,100,100,100,100,10
2051–21002,020,100,100,100,100,10
2101–21502,160,140,090,090,090,09
2151–22002,300,180,090,090,090,09
2201–22502,430,270,090,090,090,09
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)
3901–39502251–23002,590,400,090,090,090,096,963,541,480,050,050,05
3951–40002301–23502,750,430,090,090,090,096,993,601,580,050,050,05
4001–40502351–24002,910,510,080,080,080,087,063,731,660,050,050,05
4051–41002401–24503,050,580,080,080,080,087,093,881,720,050,050,05
4101–41502451–25003,190,650,080,080,080,087,153,931,820,070,050,05
4151–42002501–25503,330,750,080,080,080,087,194,051,890,120,050,05
4201–42502551–26003,460,890,080,080,080,087,244,191,960,140,050,05
4251–43002601–26503,620,910,080,080,080,087,274,232,060,260,050,05
4301–43502651–27003,781,050,070,070,070,077,334,372,130,280,050,05
4351–44002701–27503,931,170,070,070,070,077,384,502,190,340,050,05
4401–44502751–28004,071,230,070,070,070,077,414,542,310,450,050,05
4451–45002801–28504,251,350,070,070,070,077,464,692,390,510,040,04
4501–45502851–29004,421,460,070,070,070,077,514,822,480,600,040,04
4551–46002901–29504,551,500,070,070,070,077,564,852,600,700,040,04
4601–46502951–30004,711,650,070,070,070,077,614,992,720,780,040,04
4651–47003001–30504,861,790,070,070,070,077,665,112,820,830,040,04
4701–47503051–31005,041,850,100,070,070,077,705,142,940,950,040,04
4751–48003101–31505,151,980,160,060,060,067,755,283,041,010,040,04
4801–48503151–32005,322,110,220,060,060,067,795,413,131,060,040,04
4851–49003201–32505,462,140,310,060,060,067,845,463,241,170,040,04
4901–49503251–33005,622,260,370,060,060,067,885,583,331,220,040,04
4951–50003301–33505,772,380,420,060,060,067,925,733,421,310,040,04
5001–50503351–34005,932,400,500,060,060,067,985,753,521,410,040,04
5051–51003401–34506,072,540,610,060,060,068,025,893,611,520,040,04
5101–51503451–35006,192,680,690,060,060,068,066,013,691,620,040,04
5151–52003501–35506,332,720,790,060,060,068,106,053,771,740,040,04
5201–52503551–36006,432,850,870,060,060,068,136,163,831,820,080,04
5251–53003601–36506,572,980,970,060,060,068,176,273,921,900,110,04
5301–53503651–37006,693,021,060,050,050,058,216,314,042,010,210,04
5351–54003701–37506,743,141,130,050,050,058,266,424,112,070,240,04
5401–54503751–38006,783,261,190,050,050,058,296,534,222,160,290,04
5451–55003801–38506,853,321,280,050,050,058,336,544,292,250,380,04
5501–55503851–39006,893,431,370,050,050,058,386,664,402,330,450,04
7201–72505551–56008,416,764,482,400,540,049,698,396,484,652,911,18
7251–73005601–56508,466,774,572,470,600,049,738,436,504,702,971,22
7301–73505651–57008,496,894,672,560,700,049,778,486,554,753,031,31
7351–74005701–57508,546,994,752,620,770,039,808,526,594,803,081,37
7401–74505751–58008,597,014,872,740,880,039,838,556,614,853,121,43
7451–75005801–58508,627,114,942,820,960,039,878,606,664,903,181,50
7501–75505851–59008,667,225,062,931,060,039,908,646,704,943,241,57
7551–76005901–59508,717,225,113,001,150,039,948,696,755,003,301,64
7601–76505951–60008,747,315,213,101,220,039,988,726,775,053,361,70
7651–77006001–60508,787,425,293,201,290,0310,028,766,805,083,401,76
7701–77506051–61008,827,445,373,291,380,0310,058,806,855,143,461,83
7751–78006101–61508,877,545,453,401,470,0310,088,846,885,183,511,89
7801–78506151–62008,917,585,513,471,510,0310,128,886,935,233,571,96
7851–79006201–62508,957,615,543,521,570,0310,168,916,975,273,612,01
7901–79506251–63008,997,675,613,601,640,0610,208,967,045,323,672,08
7951–80006301–63509,017,705,643,651,690,1110,238,997,085,373,722,13
8001–80506351–64009,077,735,713,721,770,1910,269,027,135,413,782,19
8051–81006401–64509,097,775,743,781,840,2310,309,077,185,463,832,25
8101–81506451–65009,147,815,793,851,920,2910,339,107,225,503,882,31
8151–82006501–65509,167,855,843,911,980,3510,379,157,285,553,942,37
8201–82506551–66009,207,885,873,952,040,4110,409,187,325,593,992,42
8251–83006601–66509,257,925,934,032,130,4710,439,217,365,634,042,48
8301–83506651–67009,277,965,984,072,190,5210,479,267,415,674,082,53
8351–84006701–67509,328,006,044,152,280,5810,519,297,455,714,132,59
8401–84506751–68009,368,036,084,192,330,6510,549,337,505,764,192,65
8451–85006801–68509,418,066,124,252,400,7010,589,377,545,794,242,69
8501–85506851–69009,448,106,184,312,470,7710,639,407,595,834,282,74
8551–86006901–69509,478,146,224,362,540,8410,679,457,645,884,342,80
8601–86506951–70009,518,196,274,422,610,8910,709,477,685,914,372,85
8651–87007001–70509,548,236,314,462,660,9510,749,527,725,974,432,90
8701–87507051–71009,588,256,354,512,731,0010,799,567,766,024,472,96
8751–88007101–71509,618,316,394,562,791,0710,839,607,816,074,523,02
8801–88507151–72009,648,336,434,602,841,1110,879,637,846,124,573,07
10501– 105508851–890010,919,667,886,164,613,1212,4811,059,337,766,254,78
10551– 106008901–895010,959,707,936,224,663,1812,5311,109,387,826,314,84
10601– 106508951–900010,999,747,986,274,703,2312,5811,149,427,866,364,89
10651– 107009001–905011,049,778,036,334,753,2912,6411,199,467,916,414,95
10701– 107509051–910011,099,828,086,384,803,3512,6911,269,527,966,475,01
10751– 108009101–915011,129,858,126,424,843,4012,7411,319,568,016,525,06
10801– 108509151–920011,179,908,166,474,883,4612,7911,369,608,066,565,10
10851– 109009201–925011,219,938,216,534,933,5012,8311,429,668,106,615,16
10901– 109509251–930011,269,978,266,584,983,5612,8811,479,708,146,655,21
10951– 110009301–935011,2910,018,296,625,033,5912,9211,549,768,186,705,26
11001– 110509351–940011,3510,058,346,675,083,6512,9811,599,818,246,765,32
11051– 111009401–945011,4010,088,376,715,113,6913,0311,659,878,286,805,37
11101– 111509451–950011,4410,128,426,775,173,7513,0711,709,918,326,855,42
11151– 112009501–955011,5010,168,476,815,223,8013,1211,769,978,376,905,48
11201– 112509551–960011,5410,198,506,865,263,8413,1611,8110,018,416,945,52
11251– 113009601–965011,5910,238,556,915,323,9013,2111,8710,078,466,995,57
11301– 113509651–970011,6410,278,596,965,363,9413,2611,9210,128,507,045,62
11351– 114009701–975011,6910,318,637,005,433,9913,3011,9810,198,557,095,68
11401– 114509751–980011,7310,348,687,055,474,0313,3512,0410,248,607,145,72
11451– 115009801–985011,7810,398,727,105,534,0813,3912,0910,298,647,185,78
11501– 115509851–990011,8410,428,757,145,574,1313,4312,1410,358,697,235,82
11551– 116009901–995011,8810,468,807,195,634,1813,4912,1910,418,737,275,87
11601– 116509951–1000011,9310,518,847,255,684,2313,5312,2410,468,787,325,92
11651– 1170010001–1005011,9710,548,897,285,734,2813,5812,3010,548,857,375,98
11701– 1175010051–1010012,0310,608,947,345,794,3413,6212,3510,598,907,426,02
11751– 1180010101–1015012,0810,658,987,395,844,3913,6612,4010,658,957,466,07
11801– 1185010151–1020012,1410,699,027,445,894,4313,7012,4610,719,017,526,12
11851– 1190010201–1025012,1910,749,077,485,944,4813,7412,5110,769,067,566,17
11901– 1195010251–1030012,2310,789,117,526,004,5313,7912,5510,839,127,616,22
11951– 1200010301–1035012,2810,859,157,576,044,5713,8412,6110,899,197,676,28
12001– 1205010351–1040012,3410,909,207,626,104,6313,8812,6610,949,247,726,33
12051– 1210010401–1045012,3910,959,257,676,164,6813,9112,7111,009,307,766,38
12101– 1215010451–1050012,4411,009,297,726,214,7413,9612,7611,059,357,816,42
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 (mit 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 (mit Kirchensteuer)
13801– 1385012151–1220015,3614,0012,8011,109,417,856,4714,2812,7811,289,798,30
13851– 1390012201–1225015,4014,0412,8511,169,477,906,5214,3112,8211,349,858,35
13901– 1395012251–1230015,4514,0912,9011,219,537,956,5714,3612,8811,399,918,42
13951– 1400012301–1235015,4814,1312,9611,289,618,016,6314,4012,9211,449,978,49
14001– 1405012351–1240015,5214,1713,0011,339,668,066,6714,4412,9611,4910,028,54
14051– 1410012401–1245015,5514,2113,0511,389,728,116,7214,4713,0011,5410,078,60
14101– 1415012451–1250015,5914,2413,1011,449,788,176,7714,5113,0511,5910,128,67
14151– 1420012501–1255015,6414,2913,1411,499,848,226,8314,5513,0911,6310,188,72
14201– 1425012551–1260015,6814,3213,1811,549,898,286,8714,6013,1411,6910,248,78
14251– 1430012601–1265015,7114,3713,2411,609,968,356,9314,6513,1811,7310,298,84
14301– 1435012651–1270015,7514,4113,2911,6510,038,416,9714,6913,2211,7810,348,89
14351– 1440012701–1275015,7814,4413,3311,7010,088,467,0314,7313,2711,8310,398,95
14401– 1445012751–1280015,8114,4813,3811,7610,148,527,0814,7713,3011,8810,449,01
14451– 1450012801–1285015,8514,5313,4211,8110,198,587,1214,8113,3411,9210,499,06
14501– 1455012851–1290015,9014,5613,4611,8610,258,647,1814,8613,4011,9710,559,13
14551– 1460012901–1295015,9414,6213,5211,9110,318,727,2314,9013,4312,0110,609,18
14601– 1465012951–1300015,9714,6613,5611,9610,378,787,2814,9413,4712,0510,649,23
14651– 1470013001–1305016,0014,7013,6012,0210,438,847,3314,9813,5112,1010,709,29
14701– 1475013051–1310016,0414,7513,6412,0610,488,907,3815,0213,5512,1410,749,34
14751– 1480013101–1315016,0714,7813,6812,1110,538,967,4315,0613,5812,1910,799,39
14801– 1485013151–1320016,1114,8213,7312,1610,599,027,4815,1013,6312,2410,849,44
14851– 1490013201–1325016,1514,8813,7712,2010,659,087,5515,1513,6712,2810,909,51
14901– 1495013251–1330016,1914,9213,8212,2610,709,157,6115,2013,7212,3310,959,56
14951– 1500013301–1335016,2214,9613,8612,3210,769,227,6715,2313,7512,3710,999,61
15001– 1505013351–1340016,2515,0013,9012,3610,819,267,7315,2713,8012,4111,039,66
15051– 1510013401–1345016,2915,0313,9412,4110,879,337,7915,3113,8412,4611,089,72
15101– 1515013451–1350016,3215,0813,9912,4510,929,397,8515,3513,8812,5011,139,77
15151– 1520013501–1355016,3615,1114,0312,5010,969,447,9115,3913,9412,5511,189,82
15201– 1525013551–1360016,3915,1614,0812,5511,039,517,9915,4413,9812,5911,239,87
15251– 1530013601–1365016,4315,2114,1112,6011,089,568,0515,4714,0212,6311,279,92
15301– 1535013651–1370016,4615,2414,1512,6411,139,628,1115,5114,0712,6711,329,98
15351– 1540013701–1375016,4915,2814,1912,6911,189,688,1715,5414,1112,7111,3710,02
15401– 1545013751–1380016,5315,3214,2412,7311,239,748,2315,5914,1512,7511,4110,07
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)
15451– 1550016,5715,6314,2012,8011,4610,13
15501– 1555016,6015,6714,2412,8411,5110,18
15551– 1560016,6315,7014,2812,8811,5510,22
15601– 1565016,6615,7414,3212,9211,6010,28
15651– 1570016,7015,7814,3712,9611,6410,32
15701– 1575016,7215,8114,4012,9911,6810,37
15751– 1580016,7715,8514,4513,0511,7310,42
15801– 1585016,8015,8914,5013,0911,7810,47
15851– 1590016,8315,9314,5413,1411,8210,52
15901– 1595016,8615,9714,5713,1911,8610,57
15951– 1600016,8916,0014,6113,2311,9110,61
16001– 1800017,4816,6815,3714,0712,7611,50
18001– 2000018,6517,8916,7315,5614,3913,23
20001– 2500020,3919,8118,7617,7116,6615,61
25001– 3000022,4822,0121,1020,1919,2818,37
30001– 3500024,2223,8122,9922,1821,3920,62
35001– 4000025,6425,3324,6223,9123,2022,49
40001– 4500028,6827,8227,2026,5725,9525,32
45001– 5000029,4128,6528,0927,5326,9726,41
50001–10000031,7231,2630,9030,5530,1929,84
über 10000032,4332,1031,8531,5931,3331,07

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)
bis8000,500,500,500,500,500,50
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
1051–11000,190,190,190,190,190,19
1101–11500,180,180,180,180,180,18
1151–12000,170,170,170,170,170,17
1201–12500,160,160,160,160,160,16
1251–13000,160,160,160,160,160,16
1301–13500,150,150,150,150,150,15
1351–14000,150,150,150,150,150,15
1401–14500,210,140,140,140,140,14
1451–15000,340,140,140,140,140,14
1501–15500,460,130,130,130,130,13
1551–16000,570,130,130,130,130,13
1601–16500,620,120,120,120,120,12
1651–17000,780,120,120,120,120,12
1701–17500,930,120,120,120,120,12
1751–18001,070,110,110,110,110,11
1801–18501,210,110,110,110,110,11
1851–19001,330,110,110,110,110,11
1901–19501,450,100,100,100,100,10
1951–20001,620,100,100,100,100,10
2001–20501,780,100,100,100,100,10
2051–21001,930,100,100,100,100,10
2101–21502,070,140,090,090,090,09
2151–22002,210,180,090,090,090,09
2201–22502,340,270,090,090,090,09
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)
3901–39502251–23002,510,350,090,090,090,096,733,411,430,050,050,05
3951–40002301–23502,620,430,090,090,090,096,773,471,510,050,050,05
4001–40502351–24002,780,510,080,080,080,086,813,601,590,050,050,05
4051–41002401–24502,930,580,080,080,080,086,853,731,670,050,050,05
4101–41502451–25003,070,610,080,080,080,086,913,781,770,070,050,05
4151–42002501–25503,210,750,080,080,080,086,953,901,820,120,050,05
4201–42502551–26003,340,850,080,080,080,086,984,051,890,140,050,05
4251–43002601–26503,470,910,080,080,080,087,044,071,990,230,050,05
4301–43502651–27003,631,010,070,070,070,077,084,232,060,280,050,05
4351–44002701–27503,781,140,070,070,070,077,134,342,130,320,050,05
4401–44502751–28003,931,190,070,070,070,077,164,382,210,430,050,05
4451–45002801–28504,111,270,070,070,070,077,224,512,300,490,040,04
4501–45502851–29004,241,390,070,070,070,077,274,642,390,570,040,04
4551–46002901–29504,411,470,070,070,070,077,304,682,510,660,040,04
4601–46502951–30004,571,610,070,070,070,077,354,822,620,740,040,04
4651–47003001–30504,691,720,070,070,070,077,404,942,720,810,040,04
4701–47503051–31004,851,790,100,070,070,077,454,972,840,910,040,04
4751–48003101–31504,991,890,160,060,060,067,505,092,930,960,040,04
4801–48503151–32005,132,020,220,060,060,067,545,223,031,020,040,04
4851–49003201–32505,272,080,280,060,060,067,575,273,141,130,040,04
4901–49503251–33005,442,170,340,060,060,067,615,403,211,180,040,04
4951–50003301–33505,562,290,390,060,060,067,665,533,301,270,040,04
5001–50503351–34005,722,310,500,060,060,067,725,553,401,370,040,04
5051–51003401–34505,842,450,580,060,060,067,745,673,471,460,040,04
5101–51503451–35005,992,590,660,060,060,067,795,813,551,560,040,04
5151–52003501–35506,102,640,770,060,060,067,855,843,651,680,040,04
5201–52503551–36006,242,770,840,060,060,067,875,953,711,740,080,04
5251–53003601–36506,342,870,910,060,060,067,916,053,791,820,110,04
5301–53503651–37006,482,911,030,050,050,057,946,083,891,930,190,04
5351–54003701–37506,523,031,100,050,050,058,006,203,982,010,220,04
5401–54503751–38006,573,151,170,050,050,058,026,304,072,080,290,04
5451–55003801–38506,613,191,250,050,050,058,056,324,152,170,370,04
5501–55503851–39006,663,301,320,050,050,058,116,444,252,240,430,04
7201–72505551–56008,146,554,322,310,520,049,388,126,264,502,811,13
7251–73005601–56508,186,564,412,400,590,049,428,156,304,542,861,18
7301–73505651–57008,216,664,512,470,670,049,468,206,334,602,921,26
7351–74005701–57508,266,764,592,530,750,039,498,246,374,642,971,33
7401–74505751–58008,316,794,692,630,850,039,528,276,404,693,031,39
7451–75005801–58508,346,874,772,730,930,039,578,326,454,743,091,46
7501–75505851–59008,396,984,892,831,020,039,598,366,494,783,141,51
7551–76005901–59508,426,994,952,901,100,039,648,416,524,833,191,58
7601–76505951–60008,457,085,043,001,170,039,678,436,564,883,241,64
7651–77006001–60508,507,175,133,101,240,039,718,476,584,933,281,69
7701–77506051–61008,547,195,193,181,330,039,738,526,634,973,341,76
7751–78006101–61508,597,305,273,281,400,039,768,556,665,023,401,83
7801–78506151–62008,627,345,313,341,460,039,818,596,715,063,451,89
7851–79006201–62508,667,365,373,411,530,039,848,626,765,103,491,94
7901–79506251–63008,707,415,423,471,590,069,888,676,815,153,552,01
7951–80006301–63508,737,455,453,531,640,119,918,706,865,193,602,07
8001–80506351–64008,777,485,513,591,710,179,948,746,905,233,652,12
8051–81006401–64508,817,525,563,661,770,239,988,786,955,293,702,18
8101–81506451–65008,857,555,613,721,850,2910,018,816,995,323,752,23
8151–82006501–65508,877,595,643,771,900,3410,068,867,055,373,802,29
8201–82506551–66008,917,625,693,831,980,4010,088,897,095,413,852,35
8251–83006601–66508,957,675,743,892,050,4510,108,927,135,443,902,39
8301–83506651–67008,997,695,783,942,110,5110,158,967,185,493,952,45
8351–84006701–67509,037,735,834,002,190,5710,178,997,215,534,002,50
8401–84506751–68009,067,765,894,062,260,6210,229,047,265,574,052,55
8451–85006801–68509,107,795,924,102,320,6910,259,077,305,604,092,61
8501–85506851–69009,137,845,984,172,400,7410,309,107,345,644,142,65
8551–86006901–69509,177,876,014,222,450,7910,349,147,395,694,192,71
8601–86506951–70009,207,916,064,272,520,8610,389,187,435,734,232,76
8651–87007001–70509,247,966,094,312,580,9110,429,227,475,784,292,81
8701–87507051–71009,297,996,134,352,630,9610,459,257,515,824,332,87
8751–88007101–71509,328,036,194,412,691,0210,509,307,565,884,382,92
8801–88507151–72009,348,076,224,452,751,0710,549,337,595,934,422,97
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)
10501– 105508851–12,12890010,579,357,635,974,463,0210,719,057,526,064,63
10551– 106008901–12,17895010,629,407,686,034,503,0810,769,097,576,114,69
10601– 106508951–12,22900010,659,437,726,074,553,1310,819,137,626,164,73
10651– 107009001–12,27905010,709,477,786,134,603,1810,869,177,666,204,79
10701– 107509051–12,32910010,759,517,826,184,653,2410,939,227,726,274,85
10751– 108009101–12,37915010,789,557,866,224,683,2910,979,267,766,314,89
10801– 108509151–12,42920010,839,587,916,284,733,3411,029,317,816,364,94
10851– 109009201–12,46925010,879,637,956,324,783,3811,089,367,856,404,99
10901– 109509251–12,51930010,929,668,006,374,833,4411,139,417,896,445,04
10951– 110009301–12,56935010,969,698,036,404,873,4911,199,467,946,495,09
11001– 110509351–12,61940011,019,748,076,454,923,5311,259,517,986,545,15
11051– 111009401–12,65945011,069,778,126,494,953,5811,309,568,026,595,20
11101– 111509451–12,69950011,109,808,166,545,003,6311,369,628,076,635,25
11151– 112009501–12,74955011,159,868,216,595,053,6911,419,668,116,685,30
11201– 112509551–12,78960011,209,888,246,645,103,7211,469,718,156,735,35
11251– 113009601–12,82965011,259,928,286,695,153,7711,519,768,206,785,39
11301– 113509651–12,88970011,309,958,326,735,203,8111,579,828,246,825,44
11351– 114009701–12,92975011,349,998,366,795,253,8711,639,888,306,875,50
11401– 114509751–12,97980011,3910,038,406,835,303,9111,689,938,336,915,55
11451– 115009801–13,02985011,4310,078,456,885,353,9511,739,998,376,965,59
11501– 115509851–13,06990011,4910,108,496,925,403,9911,7810,048,437,015,64
11551– 116009901–13,11995011,5310,158,526,975,454,0411,8410,098,477,055,68
11601– 116509951–1000013,1511,5810,198,577,025,504,0911,8810,158,527,105,73
11651– 1170010001–1005013,1911,6210,218,617,065,554,1411,9410,228,587,155,79
11701– 1175010051–1010013,2411,6710,278,677,125,614,2011,9910,288,637,195,83
11751– 1180010101–1015013,2711,7210,328,707,165,654,2412,0410,338,687,245,89
11801– 1185010151–1020013,3111,7710,378,757,205,704,2912,0910,388,747,295,94
11851– 1190010201–1025013,3611,8210,428,797,255,754,3312,1310,448,787,335,98
11901– 1195010251–1030013,4011,8710,468,837,295,804,3812,1910,508,857,386,03
11951– 1200010301–1035013,4511,9210,528,877,345,864,4312,2410,568,917,436,09
12001– 1205010351–1040013,4911,9810,578,927,395,924,4712,2910,628,967,486,13
12051– 1210010401–1045013,5212,0310,628,967,435,974,5312,3410,679,027,526,18
12101– 1215010451–1050013,5712,0810,669,007,486,014,5812,3910,739,077,576,23
13801– 1385012151–1220014,9413,6112,4410,789,137,616,2813,8812,4210,979,518,05
13851– 1390012201–1225014,9813,6412,4810,839,197,666,3113,9112,4611,019,568,11
13901– 1395012251–1230015,0213,6912,5210,889,257,716,3613,9612,5111,079,628,17
13951– 1400012301–1235015,0613,7412,5810,959,327,766,4214,0012,5611,129,678,24
14001– 1405012351–1240015,0913,7712,6311,009,377,816,4614,0312,6011,179,738,29
14051– 1410012401–1245015,1313,8112,6811,059,437,866,5114,0712,6411,219,788,35
14101– 1415012451–1250015,1613,8512,7211,119,497,926,5714,1112,6911,269,838,41
14151– 1420012501–1255015,2113,8912,7711,159,557,986,6114,1412,7311,319,888,47
14201– 1425012551–1260015,2513,9212,8011,209,618,036,6614,1912,7711,369,948,53
14251– 1430012601–1265015,2813,9712,8611,269,678,106,7214,2412,8211,4010,008,59
14301– 1435012651–1270015,3214,0112,9111,319,738,156,7614,2812,8511,4510,058,64
14351– 1440012701–1275015,3514,0412,9411,369,788,216,8114,3212,9011,5010,098,70
14401– 1445012751–1280015,3814,0812,9911,429,848,276,8614,3612,9411,5410,148,75
14451– 1450012801–1285015,4314,1213,0411,469,898,336,9014,4012,9711,5810,198,80
14501– 1455012851–1290015,4614,1713,0811,529,958,396,9514,4613,0311,6410,258,87
14551– 1460012901–1295015,5114,2113,1311,5710,018,467,0114,4913,0611,6810,308,92
14601– 1465012951–1300015,5414,2613,1711,6110,078,527,0614,5313,0911,7210,348,96
14651– 1470013001–1305015,5614,3013,2111,6710,138,587,1114,5713,1411,7710,399,02
14701– 1475013051–1310015,6114,3413,2511,7210,188,637,1514,6113,1711,8110,449,07
14751– 1480013101–1315015,6314,3813,3011,7610,228,697,2014,6513,2111,8510,489,12
14801– 1485013151–1320015,6814,4113,3411,8110,288,767,2614,6913,2511,8910,549,17
14851– 1490013201–1325015,7214,4713,3811,8610,348,827,3114,7413,3011,9410,599,24
14901– 1495013251–1330015,7514,5113,4311,9110,408,887,3814,7813,3311,9910,649,29
14951– 1500013301–1335015,7814,5413,4711,9610,458,947,4414,8113,3812,0310,689,34
15001– 1505013351–1340015,8114,5913,5112,0110,508,997,5014,8513,4212,0710,729,38
15051– 1510013401–1345015,8414,6213,5612,0610,559,067,5614,8913,4612,1110,779,44
15101– 1515013451–1350015,8814,6613,6012,1010,609,117,6114,9313,5012,1510,829,49
15151– 1520013501–1355015,9214,7013,6312,1410,659,167,6714,9713,5612,2010,879,54
15201– 1525013551–1360015,9514,7513,6812,2010,729,237,7515,0113,6012,2410,929,60
15251– 1530013601–1365015,9914,7913,7212,2410,779,287,8115,0513,6412,2810,969,64
15301– 1535013651–1370016,0214,8213,7612,2910,829,347,8715,0913,6812,3211,019,70
15351– 1540013701–1375016,0514,8613,8012,3410,869,407,9315,1213,7212,3611,059,74
15401– 1545013751–1380016,0814,9013,8412,3810,919,457,9915,1613,7612,4011,099,79
Tarifstufe Bruttolohn pro Monat Fr.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)
15451– 1550016,1215,2113,8212,4511,159,85
15501– 1555016,1515,2413,8512,4811,199,89
15551– 1560016,1915,2713,8912,5311,239,94
15601– 1565016,2115,3213,9312,5611,289,99
15651– 1570016,2515,3513,9712,6011,3210,04
15701– 1575016,2815,3814,0112,6411,3610,08
15751– 1580016,3115,4214,0512,6811,4010,13
15801– 1585016,3515,4614,1012,7411,4510,18
15851– 1590016,3815,5014,1412,7811,5010,23
15901– 1595016,4115,5314,1812,8211,5410,27
15951– 1600016,4415,5614,2212,8611,5710,32
16001– 1800017,0116,2214,9613,6912,4211,19
18001– 2000018,1617,4216,2815,1514,0112,88
20001– 2500019,8619,2818,2717,2416,2215,20
25001– 3000021,8921,4420,5519,6618,7717,89
30001– 3500023,5823,1822,3921,6020,8320,08
35001– 4000024,9624,6623,9723,2822,5921,90
40001– 4500027,8927,0726,4625,8525,2424,64
45001– 5000028,6027,8727,3326,7926,2425,70
50001–10000030,8630,4130,0729,7229,3829,03
über 10000031,5431,2330,9830,7330,4830,23

4.Die Quellensteuer nach Tarif D für Nebenerwerb beträgt 10% der steuerbaren Bruttoeinkünfte (inkl. Bundessteuern von 1%).

5.Die Quellensteuer für deutsche Grenzgänger (Tarif G), die nicht nach dem ordentlichen Quellensteuertarif besteuert werden, beträgt 4,5% der steuerbaren Bruttoeinkünfte (inkl. Bundessteuern).

6.Diese Verfügung gilt ab 1. Januar 2006.

7.Veröffentlichung in der Gesetzessammlung.

[1] OS 60, 361.

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