Tarife für die Einkommenssteuer der Steuerperioden 2014 bis 2018 und die Vermögenssteuer ab Steuerperiode 2003, Tarifbuch Ausgabe 2014 (Startet einen Download)

Finanzdepartement des Kantons Basel-Stadt

Steuerverwaltung

Steuertarife gültig für die Einkommenssteuer ab Steuerperiode 2014 und die Vermögenssteuer ab Steuerperiode 2003

Steuergesetz vom 12. April 2000 (Stand vom 1. Januar 2014)

Steuerverwaltung des Kantons Basel-Stadt Fischmarkt 10 CH-4001 Basel Telefon 061 267 46 46 Telefax 061 267 42 82 steuerverwaltung@bs.ch www.steuerverwaltung.bs.ch

17000.a.01.14

Inhalt Einkommenssteuer (ab Steuerperiode 2014) Seite

Tarif A: Grundtarif 3–13

Tarif B: für in ungetrennter Ehe lebende Personen und Einelternfamilien 14–28

Kapitalleistungen aus Vorsorge 29

Vermögenssteuer (ab Steuerperiode 2003)

Tarif A: Grundtarif 30–34

Tarif B: für in ungetrennter Ehe lebende Personen 35–40

Steuerrechner im Internet www.steuerverwaltung.bs.ch/steuerrechner

Einkommenssteuer Tarif A (Grundtarif ) für alle nicht nach Tarif B steuerbaren Personen

ab Steuerperiode 2014

Tarif A

Der Einkommenssteuer-Tarif A (Grundtarif ) ist anwendbar für:

Einkommenssteuer

– allein stehende Personen (sofern nicht wegen Unterhaltspflichten dem Tarif B unterstehend).

Von CHF 100.– bis CHF 200‘000.–

Über CHF 200‘000.–



CHF 22.25 je CHF 100.–

CHF 26.– je CHF 100.–

Restbeträge des steuerbaren Einkommens unter CHF 100.– fallen ausser Betracht.

Steuerpflichtige Personen Der Kanton erhebt von den steuerpflichtigen Personen der Gemeinden Bettingen und Riehen nur 55 %
der Einwohnergemeinden der kantonalen Einkommenssteuer (soweit das Einkommen nicht aus Grundstücken						stammt, die in der
		Stadt gelegen sind).
			Die Gemeinden Bettingen und Riehen erheben von den in ihrem		Gebiet domizilierten Personen		eine
			kommunale Einkommenssteuer. Die Gemeindesteuer wird auf der		Grundlage der kantonalen Einkom-
			menssteuer und des kommunalen Steuerfusses berechnet.
			In der Stadt Basel wohnhafte steuerpflichtige Personen entrichten (soweit sie nicht Eigentümer von in
			den Einwohnergemeinden gelegenen Grundstücken sind) keine kommunalen Steuern.
			Der geschuldete Steuerbetrag wird durch Multiplikation des steuerbaren Einkommens mit dem				Steuer-
			satz berechnet. Das steuerbare Einkommen ermittelt sich aus		dem	effektiven Reineinkommen abzüglich
			der Steuerfreibeträge. Mit dem ab Steuerperiode 2008 geltenden			neuen Tarifsystem sind hohe Sozialab-
			züge eingeführt worden, welche die Steuerprogression steuern und das existenznotwendige Einkommen von der Besteuerung befreien. Die Steuersätze dürfen deshalb nicht mit der effektiven Belastung des
			Reineinkommens gleichgesetzt werden.
Steuerbares	Steuer-	Steuer-	Steuerbares Steuer- Steuer- Steuerbares	Steuer-		Steuer- Steuerbares	Steuer-	Steuer-	Steuerbares	Steuer-	Steuer-
Einkommen	satz	betrag	Einkommen satz betrag Einkommen	satz		betrag Einkommen	satz	betrag	Einkommen	satz	betrag
CHF	%	CHF	CHF % CHF CHF	%		CHF CHF	%	CHF	CHF	%	CHF

			2'000	22.2500	445.00	4'000	22.2500	890.00	6'000	22.2500	1'335.00	8'000	22.2500	1'780.00
100	22.2500	22.25	2'100	22.2500	467.25	4'100	22.2500	912.25	6'100	22.2500	1'357.25	8'100	22.2500	1'802.25
200	22.2500	44.50	2'200	22.2500	489.50	4'200	22.2500	934.50	6'200	22.2500	1'379.50	8'200	22.2500	1'824.50
300	22.2500	66.75	2'300	22.2500	511.75	4'300	22.2500	956.75	6'300	22.2500	1'401.75	8'300	22.2500	1'846.75
400	22.2500	89.00	2'400	22.2500	534.00	4'400	22.2500	979.00	6'400	22.2500	1'424.00	8'400	22.2500	1'869.00
500	22.2500	111.25	2'500	22.2500	556.25	4'500	22.2500	1'001.25	6'500	22.2500	1'446.25	8'500	22.2500	1'891.25
600	22.2500	133.50	2'600	22.2500	578.50	4'600	22.2500	1'023.50	6'600	22.2500	1'468.50	8'600	22.2500	1'913.50
700	22.2500	155.75	2'700	22.2500	600.75	4'700	22.2500	1'045.75	6'700	22.2500	1'490.75	8'700	22.2500	1'935.75
800	22.2500	178.00	2'800	22.2500	623.00	4'800	22.2500	1'068.00	6'800	22.2500	1'513.00	8'800	22.2500	1'958.00
900	22.2500	200.25	2'900	22.2500	645.25	4'900	22.2500	1'090.25	6'900	22.2500	1'535.25	8'900	22.2500	1'980.25
1'000	22.2500	222.50	3'000	22.2500	667.50	5'000	22.2500	1'112.50	7'000	22.2500	1'557.50	9'000	22.2500	2'002.50
1'100	22.2500	244.75	3'100	22.2500	689.75	5'100	22.2500	1'134.75	7'100	22.2500	1'579.75	9'100	22.2500	2'024.75
1'200	22.2500	267.00	3'200	22.2500	712.00	5'200	22.2500	1'157.00	7'200	22.2500	1'602.00	9'200	22.2500	2'047.00
1'300	22.2500	289.25	3'300	22.2500	734.25	5'300	22.2500	1'179.25	7'300	22.2500	1'624.25	9'300	22.2500	2'069.25
1'400	22.2500	311.50	3'400	22.2500	756.50	5'400	22.2500	1'201.50	7'400	22.2500	1'646.50	9'400	22.2500	2'091.50
1'500	22.2500	333.75	3'500	22.2500	778.75	5'500	22.2500	1'223.75	7'500	22.2500	1'668.75	9'500	22.2500	2'113.75
1'600	22.2500	356.00	3'600	22.2500	801.00	5'600	22.2500	1'246.00	7'600	22.2500	1'691.00	9'600	22.2500	2'136.00
1'700	22.2500	378.25	3'700	22.2500	823.25	5'700	22.2500	1'268.25	7'700	22.2500	1'713.25	9'700	22.2500	2'158.25
1'800	22.2500	400.50	3'800	22.2500	845.50	5'800	22.2500	1'290.50	7'800	22.2500	1'735.50	9'800	22.2500	2'180.50
1'900	22.2500	422.75	3'900	22.2500	867.75	5'900	22.2500	1'312.75	7'900	22.2500	1'757.75	9'900	22.2500	2'202.75

Einkommen

Einkommenssteuer Tarif A (Grundtarif )

für alle nicht nach Tarif B steuerbaren Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

10'000

22.2500

2'225.00

17'000

22.2500

3'782.50

24'000

22.2500

5'340.00

31'000

22.2500

6'897.50

38'000

22.2500

8'455.00

10'100

22.2500

2'247.25

17'100

22.2500

3'804.75

24'100

22.2500

5'362.25

31'100

22.2500

6'919.75

38'100

22.2500

8'477.25

10'200

22.2500

2'269.50

17'200

22.2500

3'827.00

24'200

22.2500

5'384.50

31'200

22.2500

6'942.00

38'200

22.2500

8'499.50

10'300

22.2500

2'291.75

17'300

22.2500

3'849.25

24'300

22.2500

5'406.75

31'300

22.2500

6'964.25

38'300

22.2500

8'521.75

10'400

22.2500

2'314.00

17'400

22.2500

3'871.50

24'400

22.2500

5'429.00

31'400

22.2500

6'986.50

38'400

22.2500

8'544.00

10'500

22.2500

2'336.25

17'500

22.2500

3'893.75

24'500

22.2500

5'451.25

31'500

22.2500

7'008.75

38'500

22.2500

8'566.25

10'600

22.2500

2'358.50

17'600

22.2500

3'916.00

24'600

22.2500

5'473.50

31'600

22.2500

7'031.00

38'600

22.2500

8'588.50

10'700

22.2500

2'380.75

17'700

22.2500

3'938.25

24'700

22.2500

5'495.75

31'700

22.2500

7'053.25

38'700

22.2500

8'610.75

10'800

22.2500

2'403.00

17'800

22.2500

3'960.50

24'800

22.2500

5'518.00

31'800

22.2500

7'075.50

38'800

22.2500

8'633.00

10'900

22.2500

2'425.25

17'900

22.2500

3'982.75

24'900

22.2500

5'540.25

31'900

22.2500

7'097.75

38'900

22.2500

8'655.25

11'000

22.2500

2'447.50

18'000

22.2500

4'005.00

25'000

22.2500

5'562.50

32'000

22.2500

7'120.00

39'000

22.2500

8'677.50

11'100

22.2500

2'469.75

18'100

22.2500

4'027.25

25'100

22.2500

5'584.75

32'100

22.2500

7'142.25

39'100

22.2500

8'699.75

11'200

22.2500

2'492.00

18'200

22.2500

4'049.50

25'200

22.2500

5'607.00

32'200

22.2500

7'164.50

39'200

22.2500

8'722.00

11'300

22.2500

2'514.25

18'300

22.2500

4'071.75

25'300

22.2500

5'629.25

32'300

22.2500

7'186.75

39'300

22.2500

8'744.25

11'400

22.2500

2'536.50

18'400

22.2500

4'094.00

25'400

22.2500

5'651.50

32'400

22.2500

7'209.00

39'400

22.2500

8'766.50

11'500

22.2500

2'558.75

18'500

22.2500

4'116.25

25'500

22.2500

5'673.75

32'500

22.2500

7'231.25

39'500

22.2500

8'788.75

11'600

22.2500

2'581.00

18'600

22.2500

4'138.50

25'600

22.2500

5'696.00

32'600

22.2500

7'253.50

39'600

22.2500

8'811.00

11'700

22.2500

2'603.25

18'700

22.2500

4'160.75

25'700

22.2500

5'718.25

32'700

22.2500

7'275.75

39'700

22.2500

8'833.25

11'800

22.2500

2'625.50

18'800

22.2500

4'183.00

25'800

22.2500

5'740.50

32'800

22.2500

7'298.00

39'800

22.2500

8'855.50

11'900

22.2500

2'647.75

18'900

22.2500

4'205.25

25'900

22.2500

5'762.75

32'900

22.2500

7'320.25

39'900

22.2500

8'877.75

12'000

22.2500

2'670.00

19'000

22.2500

4'227.50

26'000

22.2500

5'785.00

33'000

22.2500

7'342.50

40'000

22.2500

8'900.00

12'100

22.2500

2'692.25

19'100

22.2500

4'249.75

26'100

22.2500

5'807.25

33'100

22.2500

7'364.75

40'100

22.2500

8'922.25

12'200

22.2500

2'714.50

19'200

22.2500

4'272.00

26'200

22.2500

5'829.50

33'200

22.2500

7'387.00

40'200

22.2500

8'944.50

12'300

22.2500

2'736.75

19'300

22.2500

4'294.25

26'300

22.2500

5'851.75

33'300

22.2500

7'409.25

40'300

22.2500

8'966.75

12'400

22.2500

2'759.00

19'400

22.2500

4'316.50

26'400

22.2500

5'874.00

33'400

22.2500

7'431.50

40'400

22.2500

8'989.00

12'500

22.2500

2'781.25

19'500

22.2500

4'338.75

26'500

22.2500

5'896.25

33'500

22.2500

7'453.75

40'500

22.2500

9'011.25

12'600

22.2500

2'803.50

19'600

22.2500

4'361.00

26'600

22.2500

5'918.50

33'600

22.2500

7'476.00

40'600

22.2500

9'033.50

12'700

22.2500

2'825.75

19'700

22.2500

4'383.25

26'700

22.2500

5'940.75

33'700

22.2500

7'498.25

40'700

22.2500

9'055.75

12'800

22.2500

2'848.00

19'800

22.2500

4'405.50

26'800

22.2500

5'963.00

33'800

22.2500

7'520.50

40'800

22.2500

9'078.00

12'900

22.2500

2'870.25

19'900

22.2500

4'427.75

26'900

22.2500

5'985.25

33'900

22.2500

7'542.75

40'900

22.2500

9'100.25

13'000

22.2500

2'892.50

20'000

22.2500

4'450.00

27'000

22.2500

6'007.50

34'000

22.2500

7'565.00

41'000

22.2500

9'122.50

13'100

22.2500

2'914.75

20'100

22.2500

4'472.25

27'100

22.2500

6'029.75

34'100

22.2500

7'587.25

41'100

22.2500

9'144.75

13'200

22.2500

2'937.00

20'200

22.2500

4'494.50

27'200

22.2500

6'052.00

34'200

22.2500

7'609.50

41'200

22.2500

9'167.00

13'300

22.2500

2'959.25

20'300

22.2500

4'516.75

27'300

22.2500

6'074.25

34'300

22.2500

7'631.75

41'300

22.2500

9'189.25

13'400

22.2500

2'981.50

20'400

22.2500

4'539.00

27'400

22.2500

6'096.50

34'400

22.2500

7'654.00

41'400

22.2500

9'211.50

13'500

22.2500

3'003.75

20'500

22.2500

4'561.25

27'500

22.2500

6'118.75

34'500

22.2500

7'676.25

41'500

22.2500

9'233.75

13'600

22.2500

3'026.00

20'600

22.2500

4'583.50

27'600

22.2500

6'141.00

34'600

22.2500

7'698.50

41'600

22.2500

9'256.00

13'700

22.2500

3'048.25

20'700

22.2500

4'605.75

27'700

22.2500

6'163.25

34'700

22.2500

7'720.75

41'700

22.2500

9'278.25

13'800

22.2500

3'070.50

20'800

22.2500

4'628.00

27'800

22.2500

6'185.50

34'800

22.2500

7'743.00

41'800

22.2500

9'300.50

13'900

22.2500

3'092.75

20'900

22.2500

4'650.25

27'900

22.2500

6'207.75

34'900

22.2500

7'765.25

41'900

22.2500

9'322.75

14'000

22.2500

3'115.00

21'000

22.2500

4'672.50

28'000

22.2500

6'230.00

35'000

22.2500

7'787.50

42'000

22.2500

9'345.00

14'100

22.2500

3'137.25

21'100

22.2500

4'694.75

28'100

22.2500

6'252.25

35'100

22.2500

7'809.75

42'100

22.2500

9'367.25

14'200

22.2500

3'159.50

21'200

22.2500

4'717.00

28'200

22.2500

6'274.50

35'200

22.2500

7'832.00

42'200

22.2500

9'389.50

14'300

22.2500

3'181.75

21'300

22.2500

4'739.25

28'300

22.2500

6'296.75

35'300

22.2500

7'854.25

42'300

22.2500

9'411.75

14'400

22.2500

3'204.00

21'400

22.2500

4'761.50

28'400

22.2500

6'319.00

35'400

22.2500

7'876.50

42'400

22.2500

9'434.00

14'500

22.2500

3'226.25

21'500

22.2500

4'783.75

28'500

22.2500

6'341.25

35'500

22.2500

7'898.75

42'500

22.2500

9'456.25

14'600

22.2500

3'248.50

21'600

22.2500

4'806.00

28'600

22.2500

6'363.50

35'600

22.2500

7'921.00

42'600

22.2500

9'478.50

14'700

22.2500

3'270.75

21'700

22.2500

4'828.25

28'700

22.2500

6'385.75

35'700

22.2500

7'943.25

42'700

22.2500

9'500.75

14'800

22.2500

3'293.00

21'800

22.2500

4'850.50

28'800

22.2500

6'408.00

35'800

22.2500

7'965.50

42'800

22.2500

9'523.00

14'900

22.2500

3'315.25

21'900

22.2500

4'872.75

28'900

22.2500

6'430.25

35'900

22.2500

7'987.75

42'900

22.2500

9'545.25

15'000

22.2500

3'337.50

22'000

22.2500

4'895.00

29'000

22.2500

6'452.50

36'000

22.2500

8'010.00

43'000

22.2500

9'567.50

15'100

22.2500

3'359.75

22'100

22.2500

4'917.25

29'100

22.2500

6'474.75

36'100

22.2500

8'032.25

43'100

22.2500

9'589.75

15'200

22.2500

3'382.00

22'200

22.2500

4'939.50

29'200

22.2500

6'497.00

36'200

22.2500

8'054.50

43'200

22.2500

9'612.00

15'300

22.2500

3'404.25

22'300

22.2500

4'961.75

29'300

22.2500

6'519.25

36'300

22.2500

8'076.75

43'300

22.2500

9'634.25

15'400

22.2500

3'426.50

22'400

22.2500

4'984.00

29'400

22.2500

6'541.50

36'400

22.2500

8'099.00

43'400

22.2500

9'656.50

15'500

22.2500

3'448.75

22'500

22.2500

5'006.25

29'500

22.2500

6'563.75

36'500

22.2500

8'121.25

43'500

22.2500

9'678.75

15'600

22.2500

3'471.00

22'600

22.2500

5'028.50

29'600

22.2500

6'586.00

36'600

22.2500

8'143.50

43'600

22.2500

9'701.00

15'700

22.2500

3'493.25

22'700

22.2500

5'050.75

29'700

22.2500

6'608.25

36'700

22.2500

8'165.75

43'700

22.2500

9'723.25

15'800

22.2500

3'515.50

22'800

22.2500

5'073.00

29'800

22.2500

6'630.50

36'800

22.2500

8'188.00

43'800

22.2500

9'745.50

15'900

22.2500

3'537.75

22'900

22.2500

5'095.25

29'900

22.2500

6'652.75

36'900

22.2500

8'210.25

43'900

22.2500

9'767.75

16'000

22.2500

3'560.00

23'000

22.2500

5'117.50

30'000

22.2500

6'675.00

37'000

22.2500

8'232.50

44'000

22.2500

9'790.00

16'100

22.2500

3'582.25

23'100

22.2500

5'139.75

30'100

22.2500

6'697.25

37'100

22.2500

8'254.75

44'100

22.2500

9'812.25

16'200

22.2500

3'604.50

23'200

22.2500

5'162.00

30'200

22.2500

6'719.50

37'200

22.2500

8'277.00

44'200

22.2500

9'834.50

16'300

22.2500

3'626.75

23'300

22.2500

5'184.25

30'300

22.2500

6'741.75

37'300

22.2500

8'299.25

44'300

22.2500

9'856.75

16'400

22.2500

3'649.00

23'400

22.2500

5'206.50

30'400

22.2500

6'764.00

37'400

22.2500

8'321.50

44'400

22.2500

9'879.00

16'500

22.2500

3'671.25

23'500

22.2500

5'228.75

30'500

22.2500

6'786.25

37'500

22.2500

8'343.75

44'500

22.2500

9'901.25

16'600

22.2500

3'693.50

23'600

22.2500

5'251.00

30'600

22.2500

6'808.50

37'600

22.2500

8'366.00

44'600

22.2500

9'923.50

16'700

22.2500

3'715.75

23'700

22.2500

5'273.25

30'700

22.2500

6'830.75

37'700

22.2500

8'388.25

44'700

22.2500

9'945.75

16'800

22.2500

3'738.00

23'800

22.2500

5'295.50

30'800

22.2500

6'853.00

37'800

22.2500

8'410.50

44'800

22.2500

9'968.00

16'900

22.2500

3'760.25

23'900

22.2500

5'317.75

30'900

22.2500

6'875.25

37'900

22.2500

8'432.75

44'900

22.2500

9'990.25

Einkommen

Einkommenssteuer Tarif A (Grundtarif )

für alle nicht nach Tarif B steuerbaren Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

45'000

22.2500

10'012.50

52'000

22.2500

11'570.00

59'000

22.2500

13'127.50

66'000

22.2500

14'685.00

73'000

22.2500

16'242.50

45'100

22.2500

10'034.75

52'100

22.2500

11'592.25

59'100

22.2500

13'149.75

66'100

22.2500

14'707.25

73'100

22.2500

16'264.75

45'200

22.2500

10'057.00

52'200

22.2500

11'614.50

59'200

22.2500

13'172.00

66'200

22.2500

14'729.50

73'200

22.2500

16'287.00

45'300

22.2500

10'079.25

52'300

22.2500

11'636.75

59'300

22.2500

13'194.25

66'300

22.2500

14'751.75

73'300

22.2500

16'309.25

45'400

22.2500

10'101.50

52'400

22.2500

11'659.00

59'400

22.2500

13'216.50

66'400

22.2500

14'774.00

73'400

22.2500

16'331.50

45'500

22.2500

10'123.75

52'500

22.2500

11'681.25

59'500

22.2500

13'238.75

66'500

22.2500

14'796.25

73'500

22.2500

16'353.75

45'600

22.2500

10'146.00

52'600

22.2500

11'703.50

59'600

22.2500

13'261.00

66'600

22.2500

14'818.50

73'600

22.2500

16'376.00

45'700

22.2500

10'168.25

52'700

22.2500

11'725.75

59'700

22.2500

13'283.25

66'700

22.2500

14'840.75

73'700

22.2500

16'398.25

45'800

22.2500

10'190.50

52'800

22.2500

11'748.00

59'800

22.2500

13'305.50

66'800

22.2500

14'863.00

73'800

22.2500

16'420.50

45'900

22.2500

10'212.75

52'900

22.2500

11'770.25

59'900

22.2500

13'327.75

66'900

22.2500

14'885.25

73'900

22.2500

16'442.75

46'000

22.2500

10'235.00

53'000

22.2500

11'792.50

60'000

22.2500

13'350.00

67'000

22.2500

14'907.50

74'000

22.2500

16'465.00

46'100

22.2500

10'257.25

53'100

22.2500

11'814.75

60'100

22.2500

13'372.25

67'100

22.2500

14'929.75

74'100

22.2500

16'487.25

46'200

22.2500

10'279.50

53'200

22.2500

11'837.00

60'200

22.2500

13'394.50

67'200

22.2500

14'952.00

74'200

22.2500

16'509.50

46'300

22.2500

10'301.75

53'300

22.2500

11'859.25

60'300

22.2500

13'416.75

67'300

22.2500

14'974.25

74'300

22.2500

16'531.75

46'400

22.2500

10'324.00

53'400

22.2500

11'881.50

60'400

22.2500

13'439.00

67'400

22.2500

14'996.50

74'400

22.2500

16'554.00

46'500

22.2500

10'346.25

53'500

22.2500

11'903.75

60'500

22.2500

13'461.25

67'500

22.2500

15'018.75

74'500

22.2500

16'576.25

46'600

22.2500

10'368.50

53'600

22.2500

11'926.00

60'600

22.2500

13'483.50

67'600

22.2500

15'041.00

74'600

22.2500

16'598.50

46'700

22.2500

10'390.75

53'700

22.2500

11'948.25

60'700

22.2500

13'505.75

67'700

22.2500

15'063.25

74'700

22.2500

16'620.75

46'800

22.2500

10'413.00

53'800

22.2500

11'970.50

60'800

22.2500

13'528.00

67'800

22.2500

15'085.50

74'800

22.2500

16'643.00

46'900

22.2500

10'435.25

53'900

22.2500

11'992.75

60'900

22.2500

13'550.25

67'900

22.2500

15'107.75

74'900

22.2500

16'665.25

47'000

22.2500

10'457.50

54'000

22.2500

12'015.00

61'000

22.2500

13'572.50

68'000

22.2500

15'130.00

75'000

22.2500

16'687.50

47'100

22.2500

10'479.75

54'100

22.2500

12'037.25

61'100

22.2500

13'594.75

68'100

22.2500

15'152.25

75'100

22.2500

16'709.75

47'200

22.2500

10'502.00

54'200

22.2500

12'059.50

61'200

22.2500

13'617.00

68'200

22.2500

15'174.50

75'200

22.2500

16'732.00

47'300

22.2500

10'524.25

54'300

22.2500

12'081.75

61'300

22.2500

13'639.25

68'300

22.2500

15'196.75

75'300

22.2500

16'754.25

47'400

22.2500

10'546.50

54'400

22.2500

12'104.00

61'400

22.2500

13'661.50

68'400

22.2500

15'219.00

75'400

22.2500

16'776.50

47'500

22.2500

10'568.75

54'500

22.2500

12'126.25

61'500

22.2500

13'683.75

68'500

22.2500

15'241.25

75'500

22.2500

16'798.75

47'600

22.2500

10'591.00

54'600

22.2500

12'148.50

61'600

22.2500

13'706.00

68'600

22.2500

15'263.50

75'600

22.2500

16'821.00

47'700

22.2500

10'613.25

54'700

22.2500

12'170.75

61'700

22.2500

13'728.25

68'700

22.2500

15'285.75

75'700

22.2500

16'843.25

47'800

22.2500

10'635.50

54'800

22.2500

12'193.00

61'800

22.2500

13'750.50

68'800

22.2500

15'308.00

75'800

22.2500

16'865.50

47'900

22.2500

10'657.75

54'900

22.2500

12'215.25

61'900

22.2500

13'772.75

68'900

22.2500

15'330.25

75'900

22.2500

16'887.75

48'000

22.2500

10'680.00

55'000

22.2500

12'237.50

62'000

22.2500

13'795.00

69'000

22.2500

15'352.50

76'000

22.2500

16'910.00

48'100

22.2500

10'702.25

55'100

22.2500

12'259.75

62'100

22.2500

13'817.25

69'100

22.2500

15'374.75

76'100

22.2500

16'932.25

48'200

22.2500

10'724.50

55'200

22.2500

12'282.00

62'200

22.2500

13'839.50

69'200

22.2500

15'397.00

76'200

22.2500

16'954.50

48'300

22.2500

10'746.75

55'300

22.2500

12'304.25

62'300

22.2500

13'861.75

69'300

22.2500

15'419.25

76'300

22.2500

16'976.75

48'400

22.2500

10'769.00

55'400

22.2500

12'326.50

62'400

22.2500

13'884.00

69'400

22.2500

15'441.50

76'400

22.2500

16'999.00

48'500

22.2500

10'791.25

55'500

22.2500

12'348.75

62'500

22.2500

13'906.25

69'500

22.2500

15'463.75

76'500

22.2500

17'021.25

48'600

22.2500

10'813.50

55'600

22.2500

12'371.00

62'600

22.2500

13'928.50

69'600

22.2500

15'486.00

76'600

22.2500

17'043.50

48'700

22.2500

10'835.75

55'700

22.2500

12'393.25

62'700

22.2500

13'950.75

69'700

22.2500

15'508.25

76'700

22.2500

17'065.75

48'800

22.2500

10'858.00

55'800

22.2500

12'415.50

62'800

22.2500

13'973.00

69'800

22.2500

15'530.50

76'800

22.2500

17'088.00

48'900

22.2500

10'880.25

55'900

22.2500

12'437.75

62'900

22.2500

13'995.25

69'900

22.2500

15'552.75

76'900

22.2500

17'110.25

49'000

22.2500

10'902.50

56'000

22.2500

12'460.00

63'000

22.2500

14'017.50

70'000

22.2500

15'575.00

77'000

22.2500

17'132.50

49'100

22.2500

10'924.75

56'100

22.2500

12'482.25

63'100

22.2500

14'039.75

70'100

22.2500

15'597.25

77'100

22.2500

17'154.75

49'200

22.2500

10'947.00

56'200

22.2500

12'504.50

63'200

22.2500

14'062.00

70'200

22.2500

15'619.50

77'200

22.2500

17'177.00

49'300

22.2500

10'969.25

56'300

22.2500

12'526.75

63'300

22.2500

14'084.25

70'300

22.2500

15'641.75

77'300

22.2500

17'199.25

49'400

22.2500

10'991.50

56'400

22.2500

12'549.00

63'400

22.2500

14'106.50

70'400

22.2500

15'664.00

77'400

22.2500

17'221.50

49'500

22.2500

11'013.75

56'500

22.2500

12'571.25

63'500

22.2500

14'128.75

70'500

22.2500

15'686.25

77'500

22.2500

17'243.75

49'600

22.2500

11'036.00

56'600

22.2500

12'593.50

63'600

22.2500

14'151.00

70'600

22.2500

15'708.50

77'600

22.2500

17'266.00

49'700

22.2500

11'058.25

56'700

22.2500

12'615.75

63'700

22.2500

14'173.25

70'700

22.2500

15'730.75

77'700

22.2500

17'288.25

49'800

22.2500

11'080.50

56'800

22.2500

12'638.00

63'800

22.2500

14'195.50

70'800

22.2500

15'753.00

77'800

22.2500

17'310.50

49'900

22.2500

11'102.75

56'900

22.2500

12'660.25

63'900

22.2500

14'217.75

70'900

22.2500

15'775.25

77'900

22.2500

17'332.75

50'000

22.2500

11'125.00

57'000

22.2500

12'682.50

64'000

22.2500

14'240.00

71'000

22.2500

15'797.50

78'000

22.2500

17'355.00

50'100

22.2500

11'147.25

57'100

22.2500

12'704.75

64'100

22.2500

14'262.25

71'100

22.2500

15'819.75

78'100

22.2500

17'377.25

50'200

22.2500

11'169.50

57'200

22.2500

12'727.00

64'200

22.2500

14'284.50

71'200

22.2500

15'842.00

78'200

22.2500

17'399.50

50'300

22.2500

11'191.75

57'300

22.2500

12'749.25

64'300

22.2500

14'306.75

71'300

22.2500

15'864.25

78'300

22.2500

17'421.75

50'400

22.2500

11'214.00

57'400

22.2500

12'771.50

64'400

22.2500

14'329.00

71'400

22.2500

15'886.50

78'400

22.2500

17'444.00

50'500

22.2500

11'236.25

57'500

22.2500

12'793.75

64'500

22.2500

14'351.25

71'500

22.2500

15'908.75

78'500

22.2500

17'466.25

50'600

22.2500

11'258.50

57'600

22.2500

12'816.00

64'600

22.2500

14'373.50

71'600

22.2500

15'931.00

78'600

22.2500

17'488.50

50'700

22.2500

11'280.75

57'700

22.2500

12'838.25

64'700

22.2500

14'395.75

71'700

22.2500

15'953.25

78'700

22.2500

17'510.75

50'800

22.2500

11'303.00

57'800

22.2500

12'860.50

64'800

22.2500

14'418.00

71'800

22.2500

15'975.50

78'800

22.2500

17'533.00

50'900

22.2500

11'325.25

57'900

22.2500

12'882.75

64'900

22.2500

14'440.25

71'900

22.2500

15'997.75

78'900

22.2500

17'555.25

51'000

22.2500

11'347.50

58'000

22.2500

12'905.00

65'000

22.2500

14'462.50

72'000

22.2500

16'020.00

79'000

22.2500

17'577.50

51'100

22.2500

11'369.75

58'100

22.2500

12'927.25

65'100

22.2500

14'484.75

72'100

22.2500

16'042.25

79'100

22.2500

17'599.75

51'200

22.2500

11'392.00

58'200

22.2500

12'949.50

65'200

22.2500

14'507.00

72'200

22.2500

16'064.50

79'200

22.2500

17'622.00

51'300

22.2500

11'414.25

58'300

22.2500

12'971.75

65'300

22.2500

14'529.25

72'300

22.2500

16'086.75

79'300

22.2500

17'644.25

51'400

22.2500

11'436.50

58'400

22.2500

12'994.00

65'400

22.2500

14'551.50

72'400

22.2500

16'109.00

79'400

22.2500

17'666.50

51'500

22.2500

11'458.75

58'500

22.2500

13'016.25

65'500

22.2500

14'573.75

72'500

22.2500

16'131.25

79'500

22.2500

17'688.75

51'600

22.2500

11'481.00

58'600

22.2500

13'038.50

65'600

22.2500

14'596.00

72'600

22.2500

16'153.50

79'600

22.2500

17'711.00

51'700

22.2500

11'503.25

58'700

22.2500

13'060.75

65'700

22.2500

14'618.25

72'700

22.2500

16'175.75

79'700

22.2500

17'733.25

51'800

22.2500

11'525.50

58'800

22.2500

13'083.00

65'800

22.2500

14'640.50

72'800

22.2500

16'198.00

79'800

22.2500

17'755.50

51'900

22.2500

11'547.75

58'900

22.2500

13'105.25

65'900

22.2500

14'662.75

72'900

22.2500

16'220.25

79'900

22.2500

17'777.75

Einkommen

Einkommenssteuer Tarif A (Grundtarif )

für alle nicht nach Tarif B steuerbaren Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

80'000

22.2500

17'800.00

87'000

22.2500

19'357.50

94'000

22.2500

20'915.00

101'000

22.2500

22'472.50

108'000

22.2500

24'030.00

80'100

22.2500

17'822.25

87'100

22.2500

19'379.75

94'100

22.2500

20'937.25

101'100

22.2500

22'494.75

108'100

22.2500

24'052.25

80'200

22.2500

17'844.50

87'200

22.2500

19'402.00

94'200

22.2500

20'959.50

101'200

22.2500

22'517.00

108'200

22.2500

24'074.50

80'300

22.2500

17'866.75

87'300

22.2500

19'424.25

94'300

22.2500

20'981.75

101'300

22.2500

22'539.25

108'300

22.2500

24'096.75

80'400

22.2500

17'889.00

87'400

22.2500

19'446.50

94'400

22.2500

21'004.00

101'400

22.2500

22'561.50

108'400

22.2500

24'119.00

80'500

22.2500

17'911.25

87'500

22.2500

19'468.75

94'500

22.2500

21'026.25

101'500

22.2500

22'583.75

108'500

22.2500

24'141.25

80'600

22.2500

17'933.50

87'600

22.2500

19'491.00

94'600

22.2500

21'048.50

101'600

22.2500

22'606.00

108'600

22.2500

24'163.50

80'700

22.2500

17'955.75

87'700

22.2500

19'513.25

94'700

22.2500

21'070.75

101'700

22.2500

22'628.25

108'700

22.2500

24'185.75

80'800

22.2500

17'978.00

87'800

22.2500

19'535.50

94'800

22.2500

21'093.00

101'800

22.2500

22'650.50

108'800

22.2500

24'208.00

80'900

22.2500

18'000.25

87'900

22.2500

19'557.75

94'900

22.2500

21'115.25

101'900

22.2500

22'672.75

108'900

22.2500

24'230.25

81'000

22.2500

18'022.50

88'000

22.2500

19'580.00

95'000

22.2500

21'137.50

102'000

22.2500

22'695.00

109'000

22.2500

24'252.50

81'100

22.2500

18'044.75

88'100

22.2500

19'602.25

95'100

22.2500

21'159.75

102'100

22.2500

22'717.25

109'100

22.2500

24'274.75

81'200

22.2500

18'067.00

88'200

22.2500

19'624.50

95'200

22.2500

21'182.00

102'200

22.2500

22'739.50

109'200

22.2500

24'297.00

81'300

22.2500

18'089.25

88'300

22.2500

19'646.75

95'300

22.2500

21'204.25

102'300

22.2500

22'761.75

109'300

22.2500

24'319.25

81'400

22.2500

18'111.50

88'400

22.2500

19'669.00

95'400

22.2500

21'226.50

102'400

22.2500

22'784.00

109'400

22.2500

24'341.50

81'500

22.2500

18'133.75

88'500

22.2500

19'691.25

95'500

22.2500

21'248.75

102'500

22.2500

22'806.25

109'500

22.2500

24'363.75

81'600

22.2500

18'156.00

88'600

22.2500

19'713.50

95'600

22.2500

21'271.00

102'600

22.2500

22'828.50

109'600

22.2500

24'386.00

81'700

22.2500

18'178.25

88'700

22.2500

19'735.75

95'700

22.2500

21'293.25

102'700

22.2500

22'850.75

109'700

22.2500

24'408.25

81'800

22.2500

18'200.50

88'800

22.2500

19'758.00

95'800

22.2500

21'315.50

102'800

22.2500

22'873.00

109'800

22.2500

24'430.50

81'900

22.2500

18'222.75

88'900

22.2500

19'780.25

95'900

22.2500

21'337.75

102'900

22.2500

22'895.25

109'900

22.2500

24'452.75

82'000

22.2500

18'245.00

89'000

22.2500

19'802.50

96'000

22.2500

21'360.00

103'000

22.2500

22'917.50

110'000

22.2500

24'475.00

82'100

22.2500

18'267.25

89'100

22.2500

19'824.75

96'100

22.2500

21'382.25

103'100

22.2500

22'939.75

110'100

22.2500

24'497.25

82'200

22.2500

18'289.50

89'200

22.2500

19'847.00

96'200

22.2500

21'404.50

103'200

22.2500

22'962.00

110'200

22.2500

24'519.50

82'300

22.2500

18'311.75

89'300

22.2500

19'869.25

96'300

22.2500

21'426.75

103'300

22.2500

22'984.25

110'300

22.2500

24'541.75

82'400

22.2500

18'334.00

89'400

22.2500

19'891.50

96'400

22.2500

21'449.00

103'400

22.2500

23'006.50

110'400

22.2500

24'564.00

82'500

22.2500

18'356.25

89'500

22.2500

19'913.75

96'500

22.2500

21'471.25

103'500

22.2500

23'028.75

110'500

22.2500

24'586.25

82'600

22.2500

18'378.50

89'600

22.2500

19'936.00

96'600

22.2500

21'493.50

103'600

22.2500

23'051.00

110'600

22.2500

24'608.50

82'700

22.2500

18'400.75

89'700

22.2500

19'958.25

96'700

22.2500

21'515.75

103'700

22.2500

23'073.25

110'700

22.2500

24'630.75

82'800

22.2500

18'423.00

89'800

22.2500

19'980.50

96'800

22.2500

21'538.00

103'800

22.2500

23'095.50

110'800

22.2500

24'653.00

82'900

22.2500

18'445.25

89'900

22.2500

20'002.75

96'900

22.2500

21'560.25

103'900

22.2500

23'117.75

110'900

22.2500

24'675.25

83'000

22.2500

18'467.50

90'000

22.2500

20'025.00

97'000

22.2500

21'582.50

104'000

22.2500

23'140.00

111'000

22.2500

24'697.50

83'100

22.2500

18'489.75

90'100

22.2500

20'047.25

97'100

22.2500

21'604.75

104'100

22.2500

23'162.25

111'100

22.2500

24'719.75

83'200

22.2500

18'512.00

90'200

22.2500

20'069.50

97'200

22.2500

21'627.00

104'200

22.2500

23'184.50

111'200

22.2500

24'742.00

83'300

22.2500

18'534.25

90'300

22.2500

20'091.75

97'300

22.2500

21'649.25

104'300

22.2500

23'206.75

111'300

22.2500

24'764.25

83'400

22.2500

18'556.50

90'400

22.2500

20'114.00

97'400

22.2500

21'671.50

104'400

22.2500

23'229.00

111'400

22.2500

24'786.50

83'500

22.2500

18'578.75

90'500

22.2500

20'136.25

97'500

22.2500

21'693.75

104'500

22.2500

23'251.25

111'500

22.2500

24'808.75

83'600

22.2500

18'601.00

90'600

22.2500

20'158.50

97'600

22.2500

21'716.00

104'600

22.2500

23'273.50

111'600

22.2500

24'831.00

83'700

22.2500

18'623.25

90'700

22.2500

20'180.75

97'700

22.2500

21'738.25

104'700

22.2500

23'295.75

111'700

22.2500

24'853.25

83'800

22.2500

18'645.50

90'800

22.2500

20'203.00

97'800

22.2500

21'760.50

104'800

22.2500

23'318.00

111'800

22.2500

24'875.50

83'900

22.2500

18'667.75

90'900

22.2500

20'225.25

97'900

22.2500

21'782.75

104'900

22.2500

23'340.25

111'900

22.2500

24'897.75

84'000

22.2500

18'690.00

91'000

22.2500

20'247.50

98'000

22.2500

21'805.00

105'000

22.2500

23'362.50

112'000

22.2500

24'920.00

84'100

22.2500

18'712.25

91'100

22.2500

20'269.75

98'100

22.2500

21'827.25

105'100

22.2500

23'384.75

112'100

22.2500

24'942.25

84'200

22.2500

18'734.50

91'200

22.2500

20'292.00

98'200

22.2500

21'849.50

105'200

22.2500

23'407.00

112'200

22.2500

24'964.50

84'300

22.2500

18'756.75

91'300

22.2500

20'314.25

98'300

22.2500

21'871.75

105'300

22.2500

23'429.25

112'300

22.2500

24'986.75

84'400

22.2500

18'779.00

91'400

22.2500

20'336.50

98'400

22.2500

21'894.00

105'400

22.2500

23'451.50

112'400

22.2500

25'009.00

84'500

22.2500

18'801.25

91'500

22.2500

20'358.75

98'500

22.2500

21'916.25

105'500

22.2500

23'473.75

112'500

22.2500

25'031.25

84'600

22.2500

18'823.50

91'600

22.2500

20'381.00

98'600

22.2500

21'938.50

105'600

22.2500

23'496.00

112'600

22.2500

25'053.50

84'700

22.2500

18'845.75

91'700

22.2500

20'403.25

98'700

22.2500

21'960.75

105'700

22.2500

23'518.25

112'700

22.2500

25'075.75

84'800

22.2500

18'868.00

91'800

22.2500

20'425.50

98'800

22.2500

21'983.00

105'800

22.2500

23'540.50

112'800

22.2500

25'098.00

84'900

22.2500

18'890.25

91'900

22.2500

20'447.75

98'900

22.2500

22'005.25

105'900

22.2500

23'562.75

112'900

22.2500

25'120.25

85'000

22.2500

18'912.50

92'000

22.2500

20'470.00

99'000

22.2500

22'027.50

106'000

22.2500

23'585.00

113'000

22.2500

25'142.50

85'100

22.2500

18'934.75

92'100

22.2500

20'492.25

99'100

22.2500

22'049.75

106'100

22.2500

23'607.25

113'100

22.2500

25'164.75

85'200

22.2500

18'957.00

92'200

22.2500

20'514.50

99'200

22.2500

22'072.00

106'200

22.2500

23'629.50

113'200

22.2500

25'187.00

85'300

22.2500

18'979.25

92'300

22.2500

20'536.75

99'300

22.2500

22'094.25

106'300

22.2500

23'651.75

113'300

22.2500

25'209.25

85'400

22.2500

19'001.50

92'400

22.2500

20'559.00

99'400

22.2500

22'116.50

106'400

22.2500

23'674.00

113'400

22.2500

25'231.50

85'500

22.2500

19'023.75

92'500

22.2500

20'581.25

99'500

22.2500

22'138.75

106'500

22.2500

23'696.25

113'500

22.2500

25'253.75

85'600

22.2500

19'046.00

92'600

22.2500

20'603.50

99'600

22.2500

22'161.00

106'600

22.2500

23'718.50

113'600

22.2500

25'276.00

85'700

22.2500

19'068.25

92'700

22.2500

20'625.75

99'700

22.2500

22'183.25

106'700

22.2500

23'740.75

113'700

22.2500

25'298.25

85'800

22.2500

19'090.50

92'800

22.2500

20'648.00

99'800

22.2500

22'205.50

106'800

22.2500

23'763.00

113'800

22.2500

25'320.50

85'900

22.2500

19'112.75

92'900

22.2500

20'670.25

99'900

22.2500

22'227.75

106'900

22.2500

23'785.25

113'900

22.2500

25'342.75

86'000

22.2500

19'135.00

93'000

22.2500

20'692.50

100'000

22.2500

22'250.00

107'000

22.2500

23'807.50

114'000

22.2500

25'365.00

86'100

22.2500

19'157.25

93'100

22.2500

20'714.75

100'100

22.2500

22'272.25

107'100

22.2500

23'829.75

114'100

22.2500

25'387.25

86'200

22.2500

19'179.50

93'200

22.2500

20'737.00

100'200

22.2500

22'294.50

107'200

22.2500

23'852.00

114'200

22.2500

25'409.50

86'300

22.2500

19'201.75

93'300

22.2500

20'759.25

100'300

22.2500

22'316.75

107'300

22.2500

23'874.25

114'300

22.2500

25'431.75

86'400

22.2500

19'224.00

93'400

22.2500

20'781.50

100'400

22.2500

22'339.00

107'400

22.2500

23'896.50

114'400

22.2500

25'454.00

86'500

22.2500

19'246.25

93'500

22.2500

20'803.75

100'500

22.2500

22'361.25

107'500

22.2500

23'918.75

114'500

22.2500

25'476.25

86'600

22.2500

19'268.50

93'600

22.2500

20'826.00

100'600

22.2500

22'383.50

107'600

22.2500

23'941.00

114'600

22.2500

25'498.50

86'700

22.2500

19'290.75

93'700

22.2500

20'848.25

100'700

22.2500

22'405.75

107'700

22.2500

23'963.25

114'700

22.2500

25'520.75

86'800

22.2500

19'313.00

93'800

22.2500

20'870.50

100'800

22.2500

22'428.00

107'800

22.2500

23'985.50

114'800

22.2500

25'543.00

86'900

22.2500

19'335.25

93'900

22.2500

20'892.75

100'900

22.2500

22'450.25

107'900

22.2500

24'007.75

114'900

22.2500

25'565.25

Einkommen

Einkommenssteuer Tarif A (Grundtarif )

für alle nicht nach Tarif B steuerbaren Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

115'000

22.2500

25'587.50

122'000

22.2500

27'145.00

129'000

22.2500

28'702.50

136'000

22.2500

30'260.00

143'000

22.2500

31'817.50

115'100

22.2500

25'609.75

122'100

22.2500

27'167.25

129'100

22.2500

28'724.75

136'100

22.2500

30'282.25

143'100

22.2500

31'839.75

115'200

22.2500

25'632.00

122'200

22.2500

27'189.50

129'200

22.2500

28'747.00

136'200

22.2500

30'304.50

143'200

22.2500

31'862.00

115'300

22.2500

25'654.25

122'300

22.2500

27'211.75

129'300

22.2500

28'769.25

136'300

22.2500

30'326.75

143'300

22.2500

31'884.25

115'400

22.2500

25'676.50

122'400

22.2500

27'234.00

129'400

22.2500

28'791.50

136'400

22.2500

30'349.00

143'400

22.2500

31'906.50

115'500

22.2500

25'698.75

122'500

22.2500

27'256.25

129'500

22.2500

28'813.75

136'500

22.2500

30'371.25

143'500

22.2500

31'928.75

115'600

22.2500

25'721.00

122'600

22.2500

27'278.50

129'600

22.2500

28'836.00

136'600

22.2500

30'393.50

143'600

22.2500

31'951.00

115'700

22.2500

25'743.25

122'700

22.2500

27'300.75

129'700

22.2500

28'858.25

136'700

22.2500

30'415.75

143'700

22.2500

31'973.25

115'800

22.2500

25'765.50

122'800

22.2500

27'323.00

129'800

22.2500

28'880.50

136'800

22.2500

30'438.00

143'800

22.2500

31'995.50

115'900

22.2500

25'787.75

122'900

22.2500

27'345.25

129'900

22.2500

28'902.75

136'900

22.2500

30'460.25

143'900

22.2500

32'017.75

116'000

22.2500

25'810.00

123'000

22.2500

27'367.50

130'000

22.2500

28'925.00

137'000

22.2500

30'482.50

144'000

22.2500

32'040.00

116'100

22.2500

25'832.25

123'100

22.2500

27'389.75

130'100

22.2500

28'947.25

137'100

22.2500

30'504.75

144'100

22.2500

32'062.25

116'200

22.2500

25'854.50

123'200

22.2500

27'412.00

130'200

22.2500

28'969.50

137'200

22.2500

30'527.00

144'200

22.2500

32'084.50

116'300

22.2500

25'876.75

123'300

22.2500

27'434.25

130'300

22.2500

28'991.75

137'300

22.2500

30'549.25

144'300

22.2500

32'106.75

116'400

22.2500

25'899.00

123'400

22.2500

27'456.50

130'400

22.2500

29'014.00

137'400

22.2500

30'571.50

144'400

22.2500

32'129.00

116'500

22.2500

25'921.25

123'500

22.2500

27'478.75

130'500

22.2500

29'036.25

137'500

22.2500

30'593.75

144'500

22.2500

32'151.25

116'600

22.2500

25'943.50

123'600

22.2500

27'501.00

130'600

22.2500

29'058.50

137'600

22.2500

30'616.00

144'600

22.2500

32'173.50

116'700

22.2500

25'965.75

123'700

22.2500

27'523.25

130'700

22.2500

29'080.75

137'700

22.2500

30'638.25

144'700

22.2500

32'195.75

116'800

22.2500

25'988.00

123'800

22.2500

27'545.50

130'800

22.2500

29'103.00

137'800

22.2500

30'660.50

144'800

22.2500

32'218.00

116'900

22.2500

26'010.25

123'900

22.2500

27'567.75

130'900

22.2500

29'125.25

137'900

22.2500

30'682.75

144'900

22.2500

32'240.25

117'000

22.2500

26'032.50

124'000

22.2500

27'590.00

131'000

22.2500

29'147.50

138'000

22.2500

30'705.00

145'000

22.2500

32'262.50

117'100

22.2500

26'054.75

124'100

22.2500

27'612.25

131'100

22.2500

29'169.75

138'100

22.2500

30'727.25

145'100

22.2500

32'284.75

117'200

22.2500

26'077.00

124'200

22.2500

27'634.50

131'200

22.2500

29'192.00

138'200

22.2500

30'749.50

145'200

22.2500

32'307.00

117'300

22.2500

26'099.25

124'300

22.2500

27'656.75

131'300

22.2500

29'214.25

138'300

22.2500

30'771.75

145'300

22.2500

32'329.25

117'400

22.2500

26'121.50

124'400

22.2500

27'679.00

131'400

22.2500

29'236.50

138'400

22.2500

30'794.00

145'400

22.2500

32'351.50

117'500

22.2500

26'143.75

124'500

22.2500

27'701.25

131'500

22.2500

29'258.75

138'500

22.2500

30'816.25

145'500

22.2500

32'373.75

117'600

22.2500

26'166.00

124'600

22.2500

27'723.50

131'600

22.2500

29'281.00

138'600

22.2500

30'838.50

145'600

22.2500

32'396.00

117'700

22.2500

26'188.25

124'700

22.2500

27'745.75

131'700

22.2500

29'303.25

138'700

22.2500

30'860.75

145'700

22.2500

32'418.25

117'800

22.2500

26'210.50

124'800

22.2500

27'768.00

131'800

22.2500

29'325.50

138'800

22.2500

30'883.00

145'800

22.2500

32'440.50

117'900

22.2500

26'232.75

124'900

22.2500

27'790.25

131'900

22.2500

29'347.75

138'900

22.2500

30'905.25

145'900

22.2500

32'462.75

118'000

22.2500

26'255.00

125'000

22.2500

27'812.50

132'000

22.2500

29'370.00

139'000

22.2500

30'927.50

146'000

22.2500

32'485.00

118'100

22.2500

26'277.25

125'100

22.2500

27'834.75

132'100

22.2500

29'392.25

139'100

22.2500

30'949.75

146'100

22.2500

32'507.25

118'200

22.2500

26'299.50

125'200

22.2500

27'857.00

132'200

22.2500

29'414.50

139'200

22.2500

30'972.00

146'200

22.2500

32'529.50

118'300

22.2500

26'321.75

125'300

22.2500

27'879.25

132'300

22.2500

29'436.75

139'300

22.2500

30'994.25

146'300

22.2500

32'551.75

118'400

22.2500

26'344.00

125'400

22.2500

27'901.50

132'400

22.2500

29'459.00

139'400

22.2500

31'016.50

146'400

22.2500

32'574.00

118'500

22.2500

26'366.25

125'500

22.2500

27'923.75

132'500

22.2500

29'481.25

139'500

22.2500

31'038.75

146'500

22.2500

32'596.25

118'600

22.2500

26'388.50

125'600

22.2500

27'946.00

132'600

22.2500

29'503.50

139'600

22.2500

31'061.00

146'600

22.2500

32'618.50

118'700

22.2500

26'410.75

125'700

22.2500

27'968.25

132'700

22.2500

29'525.75

139'700

22.2500

31'083.25

146'700

22.2500

32'640.75

118'800

22.2500

26'433.00

125'800

22.2500

27'990.50

132'800

22.2500

29'548.00

139'800

22.2500

31'105.50

146'800

22.2500

32'663.00

118'900

22.2500

26'455.25

125'900

22.2500

28'012.75

132'900

22.2500

29'570.25

139'900

22.2500

31'127.75

146'900

22.2500

32'685.25

119'000

22.2500

26'477.50

126'000

22.2500

28'035.00

133'000

22.2500

29'592.50

140'000

22.2500

31'150.00

147'000

22.2500

32'707.50

119'100

22.2500

26'499.75

126'100

22.2500

28'057.25

133'100

22.2500

29'614.75

140'100

22.2500

31'172.25

147'100

22.2500

32'729.75

119'200

22.2500

26'522.00

126'200

22.2500

28'079.50

133'200

22.2500

29'637.00

140'200

22.2500

31'194.50

147'200

22.2500

32'752.00

119'300

22.2500

26'544.25

126'300

22.2500

28'101.75

133'300

22.2500

29'659.25

140'300

22.2500

31'216.75

147'300

22.2500

32'774.25

119'400

22.2500

26'566.50

126'400

22.2500

28'124.00

133'400

22.2500

29'681.50

140'400

22.2500

31'239.00

147'400

22.2500

32'796.50

119'500

22.2500

26'588.75

126'500

22.2500

28'146.25

133'500

22.2500

29'703.75

140'500

22.2500

31'261.25

147'500

22.2500

32'818.75

119'600

22.2500

26'611.00

126'600

22.2500

28'168.50

133'600

22.2500

29'726.00

140'600

22.2500

31'283.50

147'600

22.2500

32'841.00

119'700

22.2500

26'633.25

126'700

22.2500

28'190.75

133'700

22.2500

29'748.25

140'700

22.2500

31'305.75

147'700

22.2500

32'863.25

119'800

22.2500

26'655.50

126'800

22.2500

28'213.00

133'800

22.2500

29'770.50

140'800

22.2500

31'328.00

147'800

22.2500

32'885.50

119'900

22.2500

26'677.75

126'900

22.2500

28'235.25

133'900

22.2500

29'792.75

140'900

22.2500

31'350.25

147'900

22.2500

32'907.75

120'000

22.2500

26'700.00

127'000

22.2500

28'257.50

134'000

22.2500

29'815.00

141'000

22.2500

31'372.50

148'000

22.2500

32'930.00

120'100

22.2500

26'722.25

127'100

22.2500

28'279.75

134'100

22.2500

29'837.25

141'100

22.2500

31'394.75

148'100

22.2500

32'952.25

120'200

22.2500

26'744.50

127'200

22.2500

28'302.00

134'200

22.2500

29'859.50

141'200

22.2500

31'417.00

148'200

22.2500

32'974.50

120'300

22.2500

26'766.75

127'300

22.2500

28'324.25

134'300

22.2500

29'881.75

141'300

22.2500

31'439.25

148'300

22.2500

32'996.75

120'400

22.2500

26'789.00

127'400

22.2500

28'346.50

134'400

22.2500

29'904.00

141'400

22.2500

31'461.50

148'400

22.2500

33'019.00

120'500

22.2500

26'811.25

127'500

22.2500

28'368.75

134'500

22.2500

29'926.25

141'500

22.2500

31'483.75

148'500

22.2500

33'041.25

120'600

22.2500

26'833.50

127'600

22.2500

28'391.00

134'600

22.2500

29'948.50

141'600

22.2500

31'506.00

148'600

22.2500

33'063.50

120'700

22.2500

26'855.75

127'700

22.2500

28'413.25

134'700

22.2500

29'970.75

141'700

22.2500

31'528.25

148'700

22.2500

33'085.75

120'800

22.2500

26'878.00

127'800

22.2500

28'435.50

134'800

22.2500

29'993.00

141'800

22.2500

31'550.50

148'800

22.2500

33'108.00

120'900

22.2500

26'900.25

127'900

22.2500

28'457.75

134'900

22.2500

30'015.25

141'900

22.2500

31'572.75

148'900

22.2500

33'130.25

121'000

22.2500

26'922.50

128'000

22.2500

28'480.00

135'000

22.2500

30'037.50

142'000

22.2500

31'595.00

149'000

22.2500

33'152.50

121'100

22.2500

26'944.75

128'100

22.2500

28'502.25

135'100

22.2500

30'059.75

142'100

22.2500

31'617.25

149'100

22.2500

33'174.75

121'200

22.2500

26'967.00

128'200

22.2500

28'524.50

135'200

22.2500

30'082.00

142'200

22.2500

31'639.50

149'200

22.2500

33'197.00

121'300

22.2500

26'989.25

128'300

22.2500

28'546.75

135'300

22.2500

30'104.25

142'300

22.2500

31'661.75

149'300

22.2500

33'219.25

121'400

22.2500

27'011.50

128'400

22.2500

28'569.00

135'400

22.2500

30'126.50

142'400

22.2500

31'684.00

149'400

22.2500

33'241.50

121'500

22.2500

27'033.75

128'500

22.2500

28'591.25

135'500

22.2500

30'148.75

142'500

22.2500

31'706.25

149'500

22.2500

33'263.75

121'600

22.2500

27'056.00

128'600

22.2500

28'613.50

135'600

22.2500

30'171.00

142'600

22.2500

31'728.50

149'600

22.2500

33'286.00

121'700

22.2500

27'078.25

128'700

22.2500

28'635.75

135'700

22.2500

30'193.25

142'700

22.2500

31'750.75

149'700

22.2500

33'308.25

121'800

22.2500

27'100.50

128'800

22.2500

28'658.00

135'800

22.2500

30'215.50

142'800

22.2500

31'773.00

149'800

22.2500

33'330.50

121'900

22.2500

27'122.75

128'900

22.2500

28'680.25

135'900

22.2500

30'237.75

142'900

22.2500

31'795.25

149'900

22.2500

33'352.75

Einkommen

Einkommenssteuer Tarif A (Grundtarif )

für alle nicht nach Tarif B steuerbaren Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

150'000

22.2500

33'375.00

157'000

22.2500

34'932.50

164'000

22.2500

36'490.00

171'000

22.2500

38'047.50

178'000

22.2500

39'605.00

150'100

22.2500

33'397.25

157'100

22.2500

34'954.75

164'100

22.2500

36'512.25

171'100

22.2500

38'069.75

178'100

22.2500

39'627.25

150'200

22.2500

33'419.50

157'200

22.2500

34'977.00

164'200

22.2500

36'534.50

171'200

22.2500

38'092.00

178'200

22.2500

39'649.50

150'300

22.2500

33'441.75

157'300

22.2500

34'999.25

164'300

22.2500

36'556.75

171'300

22.2500

38'114.25

178'300

22.2500

39'671.75

150'400

22.2500

33'464.00

157'400

22.2500

35'021.50

164'400

22.2500

36'579.00

171'400

22.2500

38'136.50

178'400

22.2500

39'694.00

150'500

22.2500

33'486.25

157'500

22.2500

35'043.75

164'500

22.2500

36'601.25

171'500

22.2500

38'158.75

178'500

22.2500

39'716.25

150'600

22.2500

33'508.50

157'600

22.2500

35'066.00

164'600

22.2500

36'623.50

171'600

22.2500

38'181.00

178'600

22.2500

39'738.50

150'700

22.2500

33'530.75

157'700

22.2500

35'088.25

164'700

22.2500

36'645.75

171'700

22.2500

38'203.25

178'700

22.2500

39'760.75

150'800

22.2500

33'553.00

157'800

22.2500

35'110.50

164'800

22.2500

36'668.00

171'800

22.2500

38'225.50

178'800

22.2500

39'783.00

150'900

22.2500

33'575.25

157'900

22.2500

35'132.75

164'900

22.2500

36'690.25

171'900

22.2500

38'247.75

178'900

22.2500

39'805.25

151'000

22.2500

33'597.50

158'000

22.2500

35'155.00

165'000

22.2500

36'712.50

172'000

22.2500

38'270.00

179'000

22.2500

39'827.50

151'100

22.2500

33'619.75

158'100

22.2500

35'177.25

165'100

22.2500

36'734.75

172'100

22.2500

38'292.25

179'100

22.2500

39'849.75

151'200

22.2500

33'642.00

158'200

22.2500

35'199.50

165'200

22.2500

36'757.00

172'200

22.2500

38'314.50

179'200

22.2500

39'872.00

151'300

22.2500

33'664.25

158'300

22.2500

35'221.75

165'300

22.2500

36'779.25

172'300

22.2500

38'336.75

179'300

22.2500

39'894.25

151'400

22.2500

33'686.50

158'400

22.2500

35'244.00

165'400

22.2500

36'801.50

172'400

22.2500

38'359.00

179'400

22.2500

39'916.50

151'500

22.2500

33'708.75

158'500

22.2500

35'266.25

165'500

22.2500

36'823.75

172'500

22.2500

38'381.25

179'500

22.2500

39'938.75

151'600

22.2500

33'731.00

158'600

22.2500

35'288.50

165'600

22.2500

36'846.00

172'600

22.2500

38'403.50

179'600

22.2500

39'961.00

151'700

22.2500

33'753.25

158'700

22.2500

35'310.75

165'700

22.2500

36'868.25

172'700

22.2500

38'425.75

179'700

22.2500

39'983.25

151'800

22.2500

33'775.50

158'800

22.2500

35'333.00

165'800

22.2500

36'890.50

172'800

22.2500

38'448.00

179'800

22.2500

40'005.50

151'900

22.2500

33'797.75

158'900

22.2500

35'355.25

165'900

22.2500

36'912.75

172'900

22.2500

38'470.25

179'900

22.2500

40'027.75

152'000

22.2500

33'820.00

159'000

22.2500

35'377.50

166'000

22.2500

36'935.00

173'000

22.2500

38'492.50

180'000

22.2500

40'050.00

152'100

22.2500

33'842.25

159'100

22.2500

35'399.75

166'100

22.2500

36'957.25

173'100

22.2500

38'514.75

180'100

22.2500

40'072.25

152'200

22.2500

33'864.50

159'200

22.2500

35'422.00

166'200

22.2500

36'979.50

173'200

22.2500

38'537.00

180'200

22.2500

40'094.50

152'300

22.2500

33'886.75

159'300

22.2500

35'444.25

166'300

22.2500

37'001.75

173'300

22.2500

38'559.25

180'300

22.2500

40'116.75

152'400

22.2500

33'909.00

159'400

22.2500

35'466.50

166'400

22.2500

37'024.00

173'400

22.2500

38'581.50

180'400

22.2500

40'139.00

152'500

22.2500

33'931.25

159'500

22.2500

35'488.75

166'500

22.2500

37'046.25

173'500

22.2500

38'603.75

180'500

22.2500

40'161.25

152'600

22.2500

33'953.50

159'600

22.2500

35'511.00

166'600

22.2500

37'068.50

173'600

22.2500

38'626.00

180'600

22.2500

40'183.50

152'700

22.2500

33'975.75

159'700

22.2500

35'533.25

166'700

22.2500

37'090.75

173'700

22.2500

38'648.25

180'700

22.2500

40'205.75

152'800

22.2500

33'998.00

159'800

22.2500

35'555.50

166'800

22.2500

37'113.00

173'800

22.2500

38'670.50

180'800

22.2500

40'228.00

152'900

22.2500

34'020.25

159'900

22.2500

35'577.75

166'900

22.2500

37'135.25

173'900

22.2500

38'692.75

180'900

22.2500

40'250.25

153'000

22.2500

34'042.50

160'000

22.2500

35'600.00

167'000

22.2500

37'157.50

174'000

22.2500

38'715.00

181'000

22.2500

40'272.50

153'100

22.2500

34'064.75

160'100

22.2500

35'622.25

167'100

22.2500

37'179.75

174'100

22.2500

38'737.25

181'100

22.2500

40'294.75

153'200

22.2500

34'087.00

160'200

22.2500

35'644.50

167'200

22.2500

37'202.00

174'200

22.2500

38'759.50

181'200

22.2500

40'317.00

153'300

22.2500

34'109.25

160'300

22.2500

35'666.75

167'300

22.2500

37'224.25

174'300

22.2500

38'781.75

181'300

22.2500

40'339.25

153'400

22.2500

34'131.50

160'400

22.2500

35'689.00

167'400

22.2500

37'246.50

174'400

22.2500

38'804.00

181'400

22.2500

40'361.50

153'500

22.2500

34'153.75

160'500

22.2500

35'711.25

167'500

22.2500

37'268.75

174'500

22.2500

38'826.25

181'500

22.2500

40'383.75

153'600

22.2500

34'176.00

160'600

22.2500

35'733.50

167'600

22.2500

37'291.00

174'600

22.2500

38'848.50

181'600

22.2500

40'406.00

153'700

22.2500

34'198.25

160'700

22.2500

35'755.75

167'700

22.2500

37'313.25

174'700

22.2500

38'870.75

181'700

22.2500

40'428.25

153'800

22.2500

34'220.50

160'800

22.2500

35'778.00

167'800

22.2500

37'335.50

174'800

22.2500

38'893.00

181'800

22.2500

40'450.50

153'900

22.2500

34'242.75

160'900

22.2500

35'800.25

167'900

22.2500

37'357.75

174'900

22.2500

38'915.25

181'900

22.2500

40'472.75

154'000

22.2500

34'265.00

161'000

22.2500

35'822.50

168'000

22.2500

37'380.00

175'000

22.2500

38'937.50

182'000

22.2500

40'495.00

154'100

22.2500

34'287.25

161'100

22.2500

35'844.75

168'100

22.2500

37'402.25

175'100

22.2500

38'959.75

182'100

22.2500

40'517.25

154'200

22.2500

34'309.50

161'200

22.2500

35'867.00

168'200

22.2500

37'424.50

175'200

22.2500

38'982.00

182'200

22.2500

40'539.50

154'300

22.2500

34'331.75

161'300

22.2500

35'889.25

168'300

22.2500

37'446.75

175'300

22.2500

39'004.25

182'300

22.2500

40'561.75

154'400

22.2500

34'354.00

161'400

22.2500

35'911.50

168'400

22.2500

37'469.00

175'400

22.2500

39'026.50

182'400

22.2500

40'584.00

154'500

22.2500

34'376.25

161'500

22.2500

35'933.75

168'500

22.2500

37'491.25

175'500

22.2500

39'048.75

182'500

22.2500

40'606.25

154'600

22.2500

34'398.50

161'600

22.2500

35'956.00

168'600

22.2500

37'513.50

175'600

22.2500

39'071.00

182'600

22.2500

40'628.50

154'700

22.2500

34'420.75

161'700

22.2500

35'978.25

168'700

22.2500

37'535.75

175'700

22.2500

39'093.25

182'700

22.2500

40'650.75

154'800

22.2500

34'443.00

161'800

22.2500

36'000.50

168'800

22.2500

37'558.00

175'800

22.2500

39'115.50

182'800

22.2500

40'673.00

154'900

22.2500

34'465.25

161'900

22.2500

36'022.75

168'900

22.2500

37'580.25

175'900

22.2500

39'137.75

182'900

22.2500

40'695.25

155'000

22.2500

34'487.50

162'000

22.2500

36'045.00

169'000

22.2500

37'602.50

176'000

22.2500

39'160.00

183'000

22.2500

40'717.50

155'100

22.2500

34'509.75

162'100

22.2500

36'067.25

169'100

22.2500

37'624.75

176'100

22.2500

39'182.25

183'100

22.2500

40'739.75

155'200

22.2500

34'532.00

162'200

22.2500

36'089.50

169'200

22.2500

37'647.00

176'200

22.2500

39'204.50

183'200

22.2500

40'762.00

155'300

22.2500

34'554.25

162'300

22.2500

36'111.75

169'300

22.2500

37'669.25

176'300

22.2500

39'226.75

183'300

22.2500

40'784.25

155'400

22.2500

34'576.50

162'400

22.2500

36'134.00

169'400

22.2500

37'691.50

176'400

22.2500

39'249.00

183'400

22.2500

40'806.50

155'500

22.2500

34'598.75

162'500

22.2500

36'156.25

169'500

22.2500

37'713.75

176'500

22.2500

39'271.25

183'500

22.2500

40'828.75

155'600

22.2500

34'621.00

162'600

22.2500

36'178.50

169'600

22.2500

37'736.00

176'600

22.2500

39'293.50

183'600

22.2500

40'851.00

155'700

22.2500

34'643.25

162'700

22.2500

36'200.75

169'700

22.2500

37'758.25

176'700

22.2500

39'315.75

183'700

22.2500

40'873.25

155'800

22.2500

34'665.50

162'800

22.2500

36'223.00

169'800

22.2500

37'780.50

176'800

22.2500

39'338.00

183'800

22.2500

40'895.50

155'900

22.2500

34'687.75

162'900

22.2500

36'245.25

169'900

22.2500

37'802.75

176'900

22.2500

39'360.25

183'900

22.2500

40'917.75

156'000

22.2500

34'710.00

163'000

22.2500

36'267.50

170'000

22.2500

37'825.00

177'000

22.2500

39'382.50

184'000

22.2500

40'940.00

156'100

22.2500

34'732.25

163'100

22.2500

36'289.75

170'100

22.2500

37'847.25

177'100

22.2500

39'404.75

184'100

22.2500

40'962.25

156'200

22.2500

34'754.50

163'200

22.2500

36'312.00

170'200

22.2500

37'869.50

177'200

22.2500

39'427.00

184'200

22.2500

40'984.50

156'300

22.2500

34'776.75

163'300

22.2500

36'334.25

170'300

22.2500

37'891.75

177'300

22.2500

39'449.25

184'300

22.2500

41'006.75

156'400

22.2500

34'799.00

163'400

22.2500

36'356.50

170'400

22.2500

37'914.00

177'400

22.2500

39'471.50

184'400

22.2500

41'029.00

156'500

22.2500

34'821.25

163'500

22.2500

36'378.75

170'500

22.2500

37'936.25

177'500

22.2500

39'493.75

184'500

22.2500

41'051.25

156'600

22.2500

34'843.50

163'600

22.2500

36'401.00

170'600

22.2500

37'958.50

177'600

22.2500

39'516.00

184'600

22.2500

41'073.50

156'700

22.2500

34'865.75

163'700

22.2500

36'423.25

170'700

22.2500

37'980.75

177'700

22.2500

39'538.25

184'700

22.2500

41'095.75

156'800

22.2500

34'888.00

163'800

22.2500

36'445.50

170'800

22.2500

38'003.00

177'800

22.2500

39'560.50

184'800

22.2500

41'118.00

156'900

22.2500

34'910.25

163'900

22.2500

36'467.75

170'900

22.2500

38'025.25

177'900

22.2500

39'582.75

184'900

22.2500

41'140.25

Einkommen

Einkommenssteuer Tarif A (Grundtarif )

für alle nicht nach Tarif B steuerbaren Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

185'000

22.2500

41'162.50

192'000

22.2500

42'720.00

199'000

22.2500

44'277.50

206'000

22.3592

46'060.00

213'000

22.4789

47'880.00

185'100

22.2500

41'184.75

192'100

22.2500

42'742.25

199'100

22.2500

44'299.75

206'100

22.3610

46'086.00

213'100

22.4805

47'906.00

185'200

22.2500

41'207.00

192'200

22.2500

42'764.50

199'200

22.2500

44'322.00

206'200

22.3628

46'112.00

213'200

22.4822

47'932.00

185'300

22.2500

41'229.25

192'300

22.2500

42'786.75

199'300

22.2500

44'344.25

206'300

22.3645

46'138.00

213'300

22.4838

47'958.00

185'400

22.2500

41'251.50

192'400

22.2500

42'809.00

199'400

22.2500

44'366.50

206'400

22.3663

46'164.00

213'400

22.4855

47'984.00

185'500

22.2500

41'273.75

192'500

22.2500

42'831.25

199'500

22.2500

44'388.75

206'500

22.3680

46'190.00

213'500

22.4871

48'010.00

185'600

22.2500

41'296.00

192'600

22.2500

42'853.50

199'600

22.2500

44'411.00

206'600

22.3698

46'216.00

213'600

22.4888

48'036.00

185'700

22.2500

41'318.25

192'700

22.2500

42'875.75

199'700

22.2500

44'433.25

206'700

22.3716

46'242.00

213'700

22.4904

48'062.00

185'800

22.2500

41'340.50

192'800

22.2500

42'898.00

199'800

22.2500

44'455.50

206'800

22.3733

46'268.00

213'800

22.4920

48'088.00

185'900

22.2500

41'362.75

192'900

22.2500

42'920.25

199'900

22.2500

44'477.75

206'900

22.3751

46'294.00

213'900

22.4937

48'114.00

186'000

22.2500

41'385.00

193'000

22.2500

42'942.50

200'000

22.2500

44'500.00

207'000

22.3768

46'320.00

214'000

22.4953

48'140.00

186'100

22.2500

41'407.25

193'100

22.2500

42'964.75

200'100

22.2519

44'526.00

207'100

22.3786

46'346.00

214'100

22.4970

48'166.00

186'200

22.2500

41'429.50

193'200

22.2500

42'987.00

200'200

22.2537

44'552.00

207'200

22.3803

46'372.00

214'200

22.4986

48'192.00

186'300

22.2500

41'451.75

193'300

22.2500

43'009.25

200'300

22.2556

44'578.00

207'300

22.3821

46'398.00

214'300

22.5002

48'218.00

186'400

22.2500

41'474.00

193'400

22.2500

43'031.50

200'400

22.2575

44'604.00

207'400

22.3838

46'424.00

214'400

22.5019

48'244.00

186'500

22.2500

41'496.25

193'500

22.2500

43'053.75

200'500

22.2594

44'630.00

207'500

22.3855

46'450.00

214'500

22.5035

48'270.00

186'600

22.2500

41'518.50

193'600

22.2500

43'076.00

200'600

22.2612

44'656.00

207'600

22.3873

46'476.00

214'600

22.5051

48'296.00

186'700

22.2500

41'540.75

193'700

22.2500

43'098.25

200'700

22.2631

44'682.00

207'700

22.3890

46'502.00

214'700

22.5068

48'322.00

186'800

22.2500

41'563.00

193'800

22.2500

43'120.50

200'800

22.2649

44'708.00

207'800

22.3908

46'528.00

214'800

22.5084

48'348.00

186'900

22.2500

41'585.25

193'900

22.2500

43'142.75

200'900

22.2668

44'734.00

207'900

22.3925

46'554.00

214'900

22.5100

48'374.00

187'000

22.2500

41'607.50

194'000

22.2500

43'165.00

201'000

22.2687

44'760.00

208'000

22.3942

46'580.00

215'000

22.5116

48'400.00

187'100

22.2500

41'629.75

194'100

22.2500

43'187.25

201'100

22.2705

44'786.00

208'100

22.3960

46'606.00

215'100

22.5132

48'426.00

187'200

22.2500

41'652.00

194'200

22.2500

43'209.50

201'200

22.2724

44'812.00

208'200

22.3977

46'632.00

215'200

22.5149

48'452.00

187'300

22.2500

41'674.25

194'300

22.2500

43'231.75

201'300

22.2742

44'838.00

208'300

22.3994

46'658.00

215'300

22.5165

48'478.00

187'400

22.2500

41'696.50

194'400

22.2500

43'254.00

201'400

22.2761

44'864.00

208'400

22.4012

46'684.00

215'400

22.5181

48'504.00

187'500

22.2500

41'718.75

194'500

22.2500

43'276.25

201'500

22.2779

44'890.00

208'500

22.4029

46'710.00

215'500

22.5197

48'530.00

187'600

22.2500

41'741.00

194'600

22.2500

43'298.50

201'600

22.2798

44'916.00

208'600

22.4046

46'736.00

215'600

22.5213

48'556.00

187'700

22.2500

41'763.25

194'700

22.2500

43'320.75

201'700

22.2816

44'942.00

208'700

22.4063

46'762.00

215'700

22.5229

48'582.00

187'800

22.2500

41'785.50

194'800

22.2500

43'343.00

201'800

22.2834

44'968.00

208'800

22.4080

46'788.00

215'800

22.5246

48'608.00

187'900

22.2500

41'807.75

194'900

22.2500

43'365.25

201'900

22.2853

44'994.00

208'900

22.4098

46'814.00

215'900

22.5262

48'634.00

188'000

22.2500

41'830.00

195'000

22.2500

43'387.50

202'000

22.2871

45'020.00

209'000

22.4115

46'840.00

216'000

22.5278

48'660.00

188'100

22.2500

41'852.25

195'100

22.2500

43'409.75

202'100

22.2890

45'046.00

209'100

22.4132

46'866.00

216'100

22.5294

48'686.00

188'200

22.2500

41'874.50

195'200

22.2500

43'432.00

202'200

22.2908

45'072.00

209'200

22.4149

46'892.00

216'200

22.5310

48'712.00

188'300

22.2500

41'896.75

195'300

22.2500

43'454.25

202'300

22.2926

45'098.00

209'300

22.4166

46'918.00

216'300

22.5326

48'738.00

188'400

22.2500

41'919.00

195'400

22.2500

43'476.50

202'400

22.2945

45'124.00

209'400

22.4183

46'944.00

216'400

22.5342

48'764.00

188'500

22.2500

41'941.25

195'500

22.2500

43'498.75

202'500

22.2963

45'150.00

209'500

22.4200

46'970.00

216'500

22.5358

48'790.00

188'600

22.2500

41'963.50

195'600

22.2500

43'521.00

202'600

22.2981

45'176.00

209'600

22.4218

46'996.00

216'600

22.5374

48'816.00

188'700

22.2500

41'985.75

195'700

22.2500

43'543.25

202'700

22.3000

45'202.00

209'700

22.4235

47'022.00

216'700

22.5390

48'842.00

188'800

22.2500

42'008.00

195'800

22.2500

43'565.50

202'800

22.3018

45'228.00

209'800

22.4252

47'048.00

216'800

22.5406

48'868.00

188'900

22.2500

42'030.25

195'900

22.2500

43'587.75

202'900

22.3036

45'254.00

209'900

22.4269

47'074.00

216'900

22.5422

48'894.00

189'000

22.2500

42'052.50

196'000

22.2500

43'610.00

203'000

22.3054

45'280.00

210'000

22.4286

47'100.00

217'000

22.5438

48'920.00

189'100

22.2500

42'074.75

196'100

22.2500

43'632.25

203'100

22.3072

45'306.00

210'100

22.4303

47'126.00

217'100

22.5454

48'946.00

189'200

22.2500

42'097.00

196'200

22.2500

43'654.50

203'200

22.3091

45'332.00

210'200

22.4320

47'152.00

217'200

22.5470

48'972.00

189'300

22.2500

42'119.25

196'300

22.2500

43'676.75

203'300

22.3109

45'358.00

210'300

22.4337

47'178.00

217'300

22.5486

48'998.00

189'400

22.2500

42'141.50

196'400

22.2500

43'699.00

203'400

22.3127

45'384.00

210'400

22.4354

47'204.00

217'400

22.5501

49'024.00

189'500

22.2500

42'163.75

196'500

22.2500

43'721.25

203'500

22.3145

45'410.00

210'500

22.4371

47'230.00

217'500

22.5517

49'050.00

189'600

22.2500

42'186.00

196'600

22.2500

43'743.50

203'600

22.3163

45'436.00

210'600

22.4387

47'256.00

217'600

22.5533

49'076.00

189'700

22.2500

42'208.25

196'700

22.2500

43'765.75

203'700

22.3181

45'462.00

210'700

22.4404

47'282.00

217'700

22.5549

49'102.00

189'800

22.2500

42'230.50

196'800

22.2500

43'788.00

203'800

22.3199

45'488.00

210'800

22.4421

47'308.00

217'800

22.5565

49'128.00

189'900

22.2500

42'252.75

196'900

22.2500

43'810.25

203'900

22.3217

45'514.00

210'900

22.4438

47'334.00

217'900

22.5581

49'154.00

190'000

22.2500

42'275.00

197'000

22.2500

43'832.50

204'000

22.3235

45'540.00

211'000

22.4455

47'360.00

218'000

22.5596

49'180.00

190'100

22.2500

42'297.25

197'100

22.2500

43'854.75

204'100

22.3253

45'566.00

211'100

22.4472

47'386.00

218'100

22.5612

49'206.00

190'200

22.2500

42'319.50

197'200

22.2500

43'877.00

204'200

22.3271

45'592.00

211'200

22.4489

47'412.00

218'200

22.5628

49'232.00

190'300

22.2500

42'341.75

197'300

22.2500

43'899.25

204'300

22.3289

45'618.00

211'300

22.4505

47'438.00

218'300

22.5644

49'258.00

190'400

22.2500

42'364.00

197'400

22.2500

43'921.50

204'400

22.3307

45'644.00

211'400

22.4522

47'464.00

218'400

22.5659

49'284.00

190'500

22.2500

42'386.25

197'500

22.2500

43'943.75

204'500

22.3325

45'670.00

211'500

22.4539

47'490.00

218'500

22.5675

49'310.00

190'600

22.2500

42'408.50

197'600

22.2500

43'966.00

204'600

22.3343

45'696.00

211'600

22.4556

47'516.00

218'600

22.5691

49'336.00

190'700

22.2500

42'430.75

197'700

22.2500

43'988.25

204'700

22.3361

45'722.00

211'700

22.4573

47'542.00

218'700

22.5706

49'362.00

190'800

22.2500

42'453.00

197'800

22.2500

44'010.50

204'800

22.3379

45'748.00

211'800

22.4589

47'568.00

218'800

22.5722

49'388.00

190'900

22.2500

42'475.25

197'900

22.2500

44'032.75

204'900

22.3397

45'774.00

211'900

22.4606

47'594.00

218'900

22.5738

49'414.00

191'000

22.2500

42'497.50

198'000

22.2500

44'055.00

205'000

22.3415

45'800.00

212'000

22.4623

47'620.00

219'000

22.5753

49'440.00

191'100

22.2500

42'519.75

198'100

22.2500

44'077.25

205'100

22.3432

45'826.00

212'100

22.4639

47'646.00

219'100

22.5769

49'466.00

191'200

22.2500

42'542.00

198'200

22.2500

44'099.50

205'200

22.3450

45'852.00

212'200

22.4656

47'672.00

219'200

22.5785

49'492.00

191'300

22.2500

42'564.25

198'300

22.2500

44'121.75

205'300

22.3468

45'878.00

212'300

22.4673

47'698.00

219'300

22.5800

49'518.00

191'400

22.2500

42'586.50

198'400

22.2500

44'144.00

205'400

22.3486

45'904.00

212'400

22.4689

47'724.00

219'400

22.5816

49'544.00

191'500

22.2500

42'608.75

198'500

22.2500

44'166.25

205'500

22.3504

45'930.00

212'500

22.4706

47'750.00

219'500

22.5831

49'570.00

191'600

22.2500

42'631.00

198'600

22.2500

44'188.50

205'600

22.3521

45'956.00

212'600

22.4722

47'776.00

219'600

22.5847

49'596.00

191'700

22.2500

42'653.25

198'700

22.2500

44'210.75

205'700

22.3539

45'982.00

212'700

22.4739

47'802.00

219'700

22.5863

49'622.00

191'800

22.2500

42'675.50

198'800

22.2500

44'233.00

205'800

22.3557

46'008.00

212'800

22.4756

47'828.00

219'800

22.5878

49'648.00

191'900

22.2500

42'697.75

198'900

22.2500

44'255.25

205'900

22.3575

46'034.00

212'900

22.4772

47'854.00

219'900

22.5894

49'674.00

Einkommen

Einkommenssteuer Tarif A

(Grundtarif

)

für alle nicht nach Tarif B steuerbaren Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

220'000

22.5909

49'700.00

227'000

22.6960

51'520.00

234'000

22.7949

53'340.00

241'000

22.8880

55'160.00

248'000

22.9758

56'980.00

220'100

22.5925

49'726.00

227'100

22.6975

51'546.00

234'100

22.7962

53'366.00

241'100

22.8893

55'186.00

248'100

22.9770

57'006.00

220'200

22.5940

49'752.00

227'200

22.6989

51'572.00

234'200

22.7976

53'392.00

241'200

22.8905

55'212.00

248'200

22.9782

57'032.00

220'300

22.5956

49'778.00

227'300

22.7004

51'598.00

234'300

22.7990

53'418.00

241'300

22.8918

55'238.00

248'300

22.9795

57'058.00

220'400

22.5971

49'804.00

227'400

22.7018

51'624.00

234'400

22.8003

53'444.00

241'400

22.8931

55'264.00

248'400

22.9807

57'084.00

220'500

22.5986

49'830.00

227'500

22.7033

51'650.00

234'500

22.8017

53'470.00

241'500

22.8944

55'290.00

248'500

22.9819

57'110.00

220'600

22.6002

49'856.00

227'600

22.7047

51'676.00

234'600

22.8031

53'496.00

241'600

22.8957

55'316.00

248'600

22.9831

57'136.00

220'700

22.6017

49'882.00

227'700

22.7062

51'702.00

234'700

22.8044

53'522.00

241'700

22.8970

55'342.00

248'700

22.9843

57'162.00

220'800

22.6033

49'908.00

227'800

22.7076

51'728.00

234'800

22.8058

53'548.00

241'800

22.8983

55'368.00

248'800

22.9855

57'188.00

220'900

22.6048

49'934.00

227'900

22.7091

51'754.00

234'900

22.8072

53'574.00

241'900

22.8995

55'394.00

248'900

22.9867

57'214.00

221'000

22.6063

49'960.00

228'000

22.7105

51'780.00

235'000

22.8085

53'600.00

242'000

22.9008

55'420.00

249'000

22.9880

57'240.00

221'100

22.6079

49'986.00

228'100

22.7120

51'806.00

235'100

22.8099

53'626.00

242'100

22.9021

55'446.00

249'100

22.9892

57'266.00

221'200

22.6094

50'012.00

228'200

22.7134

51'832.00

235'200

22.8112

53'652.00

242'200

22.9034

55'472.00

249'200

22.9904

57'292.00

221'300

22.6109

50'038.00

228'300

22.7148

51'858.00

235'300

22.8126

53'678.00

242'300

22.9047

55'498.00

249'300

22.9916

57'318.00

221'400

22.6125

50'064.00

228'400

22.7163

51'884.00

235'400

22.8139

53'704.00

242'400

22.9059

55'524.00

249'400

22.9928

57'344.00

221'500

22.6140

50'090.00

228'500

22.7177

51'910.00

235'500

22.8153

53'730.00

242'500

22.9072

55'550.00

249'500

22.9940

57'370.00

221'600

22.6155

50'116.00

228'600

22.7192

51'936.00

235'600

22.8166

53'756.00

242'600

22.9085

55'576.00

249'600

22.9952

57'396.00

221'700

22.6171

50'142.00

228'700

22.7206

51'962.00

235'700

22.8180

53'782.00

242'700

22.9098

55'602.00

249'700

22.9964

57'422.00

221'800

22.6186

50'168.00

228'800

22.7220

51'988.00

235'800

22.8193

53'808.00

242'800

22.9110

55'628.00

249'800

22.9976

57'448.00

221'900

22.6201

50'194.00

228'900

22.7235

52'014.00

235'900

22.8207

53'834.00

242'900

22.9123

55'654.00

249'900

22.9988

57'474.00

222'000

22.6216

50'220.00

229'000

22.7249

52'040.00

236'000

22.8220

53'860.00

243'000

22.9136

55'680.00

250'000

23.0000

57'500.00

222'100

22.6231

50'246.00

229'100

22.7263

52'066.00

236'100

22.8234

53'886.00

243'100

22.9148

55'706.00

250'500

23.0060

57'630.00

222'200

22.6247

50'272.00

229'200

22.7277

52'092.00

236'200

22.8247

53'912.00

243'200

22.9161

55'732.00

251'000

23.0120

57'760.00

222'300

22.6262

50'298.00

229'300

22.7292

52'118.00

236'300

22.8261

53'938.00

243'300

22.9174

55'758.00

251'500

23.0179

57'890.00

222'400

22.6277

50'324.00

229'400

22.7306

52'144.00

236'400

22.8274

53'964.00

243'400

22.9187

55'784.00

252'000

23.0238

58'020.00

222'500

22.6292

50'350.00

229'500

22.7320

52'170.00

236'500

22.8288

53'990.00

243'500

22.9199

55'810.00

252'500

23.0297

58'150.00

222'600

22.6307

50'376.00

229'600

22.7334

52'196.00

236'600

22.8301

54'016.00

243'600

22.9212

55'836.00

253'000

23.0356

58'280.00

222'700

22.6322

50'402.00

229'700

22.7349

52'222.00

236'700

22.8314

54'042.00

243'700

22.9224

55'862.00

253'500

23.0414

58'410.00

222'800

22.6338

50'428.00

229'800

22.7363

52'248.00

236'800

22.8328

54'068.00

243'800

22.9237

55'888.00

254'000

23.0472

58'540.00

222'900

22.6353

50'454.00

229'900

22.7377

52'274.00

236'900

22.8341

54'094.00

243'900

22.9250

55'914.00

254'500

23.0530

58'670.00

223'000

22.6368

50'480.00

230'000

22.7391

52'300.00

237'000

22.8354

54'120.00

244'000

22.9262

55'940.00

255'000

23.0588

58'800.00

223'100

22.6383

50'506.00

230'100

22.7405

52'326.00

237'100

22.8368

54'146.00

244'100

22.9275

55'966.00

255'500

23.0646

58'930.00

223'200

22.6398

50'532.00

230'200

22.7420

52'352.00

237'200

22.8381

54'172.00

244'200

22.9287

55'992.00

256'000

23.0703

59'060.00

223'300

22.6413

50'558.00

230'300

22.7434

52'378.00

237'300

22.8394

54'198.00

244'300

22.9300

56'018.00

256'500

23.0760

59'190.00

223'400

22.6428

50'584.00

230'400

22.7448

52'404.00

237'400

22.8408

54'224.00

244'400

22.9313

56'044.00

257'000

23.0817

59'320.00

223'500

22.6443

50'610.00

230'500

22.7462

52'430.00

237'500

22.8421

54'250.00

244'500

22.9325

56'070.00

257'500

23.0874

59'450.00

223'600

22.6458

50'636.00

230'600

22.7476

52'456.00

237'600

22.8434

54'276.00

244'600

22.9338

56'096.00

258'000

23.0930

59'580.00

223'700

22.6473

50'662.00

230'700

22.7490

52'482.00

237'700

22.8448

54'302.00

244'700

22.9350

56'122.00

258'500

23.0986

59'710.00

223'800

22.6488

50'688.00

230'800

22.7504

52'508.00

237'800

22.8461

54'328.00

244'800

22.9363

56'148.00

259'000

23.1042

59'840.00

223'900

22.6503

50'714.00

230'900

22.7518

52'534.00

237'900

22.8474

54'354.00

244'900

22.9375

56'174.00

259'500

23.1098

59'970.00

224'000

22.6518

50'740.00

231'000

22.7532

52'560.00

238'000

22.8487

54'380.00

245'000

22.9388

56'200.00

260'000

23.1154

60'100.00

224'100

22.6533

50'766.00

231'100

22.7547

52'586.00

238'100

22.8501

54'406.00

245'100

22.9400

56'226.00

260'500

23.1209

60'230.00

224'200

22.6548

50'792.00

231'200

22.7561

52'612.00

238'200

22.8514

54'432.00

245'200

22.9413

56'252.00

261'000

23.1264

60'360.00

224'300

22.6563

50'818.00

231'300

22.7575

52'638.00

238'300

22.8527

54'458.00

245'300

22.9425

56'278.00

261'500

23.1319

60'490.00

224'400

22.6578

50'844.00

231'400

22.7589

52'664.00

238'400

22.8540

54'484.00

245'400

22.9438

56'304.00

262'000

23.1374

60'620.00

224'500

22.6592

50'870.00

231'500

22.7603

52'690.00

238'500

22.8553

54'510.00

245'500

22.9450

56'330.00

262'500

23.1429

60'750.00

224'600

22.6607

50'896.00

231'600

22.7617

52'716.00

238'600

22.8567

54'536.00

245'600

22.9463

56'356.00

263'000

23.1483

60'880.00

224'700

22.6622

50'922.00

231'700

22.7631

52'742.00

238'700

22.8580

54'562.00

245'700

22.9475

56'382.00

263'500

23.1537

61'010.00

224'800

22.6637

50'948.00

231'800

22.7645

52'768.00

238'800

22.8593

54'588.00

245'800

22.9487

56'408.00

264'000

23.1591

61'140.00

224'900

22.6652

50'974.00

231'900

22.7658

52'794.00

238'900

22.8606

54'614.00

245'900

22.9500

56'434.00

264'500

23.1645

61'270.00

225'000

22.6667

51'000.00

232'000

22.7672

52'820.00

239'000

22.8619

54'640.00

246'000

22.9512

56'460.00

265'000

23.1698

61'400.00

225'100

22.6681

51'026.00

232'100

22.7686

52'846.00

239'100

22.8632

54'666.00

246'100

22.9525

56'486.00

265'500

23.1751

61'530.00

225'200

22.6696

51'052.00

232'200

22.7700

52'872.00

239'200

22.8645

54'692.00

246'200

22.9537

56'512.00

266'000

23.1805

61'660.00

225'300

22.6711

51'078.00

232'300

22.7714

52'898.00

239'300

22.8659

54'718.00

246'300

22.9549

56'538.00

266'500

23.1857

61'790.00

225'400

22.6726

51'104.00

232'400

22.7728

52'924.00

239'400

22.8672

54'744.00

246'400

22.9562

56'564.00

267'000

23.1910

61'920.00

225'500

22.6741

51'130.00

232'500

22.7742

52'950.00

239'500

22.8685

54'770.00

246'500

22.9574

56'590.00

267'500

23.1963

62'050.00

225'600

22.6755

51'156.00

232'600

22.7756

52'976.00

239'600

22.8698

54'796.00

246'600

22.9586

56'616.00

268'000

23.2015

62'180.00

225'700

22.6770

51'182.00

232'700

22.7770

53'002.00

239'700

22.8711

54'822.00

246'700

22.9599

56'642.00

268'500

23.2067

62'310.00

225'800

22.6785

51'208.00

232'800

22.7784

53'028.00

239'800

22.8724

54'848.00

246'800

22.9611

56'668.00

269'000

23.2119

62'440.00

225'900

22.6799

51'234.00

232'900

22.7797

53'054.00

239'900

22.8737

54'874.00

246'900

22.9623

56'694.00

269'500

23.2171

62'570.00

226'000

22.6814

51'260.00

233'000

22.7811

53'080.00

240'000

22.8750

54'900.00

247'000

22.9636

56'720.00

270'000

23.2222

62'700.00

226'100

22.6829

51'286.00

233'100

22.7825

53'106.00

240'100

22.8763

54'926.00

247'100

22.9648

56'746.00

270'500

23.2274

62'830.00

226'200

22.6844

51'312.00

233'200

22.7839

53'132.00

240'200

22.8776

54'952.00

247'200

22.9660

56'772.00

271'000

23.2325

62'960.00

226'300

22.6858

51'338.00

233'300

22.7853

53'158.00

240'300

22.8789

54'978.00

247'300

22.9672

56'798.00

271'500

23.2376

63'090.00

226'400

22.6873

51'364.00

233'400

22.7866

53'184.00

240'400

22.8802

55'004.00

247'400

22.9685

56'824.00

272'000

23.2426

63'220.00

226'500

22.6887

51'390.00

233'500

22.7880

53'210.00

240'500

22.8815

55'030.00

247'500

22.9697

56'850.00

272'500

23.2477

63'350.00

226'600

22.6902

51'416.00

233'600

22.7894

53'236.00

240'600

22.8828

55'056.00

247'600

22.9709

56'876.00

273'000

23.2527

63'480.00

226'700

22.6917

51'442.00

233'700

22.7908

53'262.00

240'700

22.8841

55'082.00

247'700

22.9721

56'902.00

273'500

23.2578

63'610.00

226'800

22.6931

51'468.00

233'800

22.7921

53'288.00

240'800

22.8854

55'108.00

247'800

22.9734

56'928.00

274'000

23.2628

63'740.00

226'900

22.6946

51'494.00

233'900

22.7935

53'314.00

240'900

22.8867

55'134.00

247'900

22.9746

56'954.00

274'500

23.2678

63'870.00

Einkommen

Einkommenssteuer Tarif A (Grundtarif )

für alle nicht nach Tarif B steuerbaren Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer- Steuer-

Steuerbares

Steuer- Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz betrag

Einkommen

satz betrag

CHF

% CHF

CHF

% CHF

275'000

23.2727

64'000.00

310'000

23.5806

73'100.00

345'000

23.8261

82'200.00

380'000

24.0263

91'300.00

415'000

24.1928 100'400.00

275'500

23.2777

64'130.00

310'500

23.5845

73'230.00

345'500

23.8292

82'330.00

380'500

24.0289

91'430.00

415'500

24.1949 100'530.00

276'000

23.2826

64'260.00

311'000

23.5884

73'360.00

346'000

23.8324

82'460.00

381'000

24.0315

91'560.00

416'000

24.1971 100'660.00

276'500

23.2875

64'390.00

311'500

23.5923

73'490.00

346'500

23.8355

82'590.00

381'500

24.0341

91'690.00

416'500

24.1993 100'790.00

277'000

23.2924

64'520.00

312'000

23.5962

73'620.00

347'000

23.8386

82'720.00

382'000

24.0366

91'820.00

417'000

24.2014 100'920.00

277'500

23.2973

64'650.00

312'500

23.6000

73'750.00

347'500

23.8417

82'850.00

382'500

24.0392

91'950.00

417'500

24.2036 101'050.00

278'000

23.3022

64'780.00

313'000

23.6038

73'880.00

348'000

23.8448

82'980.00

383'000

24.0418

92'080.00

418'000

24.2057 101'180.00

278'500

23.3070

64'910.00

313'500

23.6077

74'010.00

348'500

23.8479

83'110.00

383'500

24.0443

92'210.00

418'500

24.2079 101'310.00

279'000

23.3118

65'040.00

314'000

23.6115

74'140.00

349'000

23.8510

83'240.00

384'000

24.0469

92'340.00

419'000

24.2100 101'440.00

279'500

23.3166

65'170.00

314'500

23.6153

74'270.00

349'500

23.8541

83'370.00

384'500

24.0494

92'470.00

419'500

24.2122 101'570.00

280'000

23.3214

65'300.00

315'000

23.6190

74'400.00

350'000

23.8571

83'500.00

385'000

24.0519

92'600.00

420'000

24.2143 101'700.00

280'500

23.3262

65'430.00

315'500

23.6228

74'530.00

350'500

23.8602

83'630.00

385'500

24.0545

92'730.00

420'500

24.2164 101'830.00

281'000

23.3310

65'560.00

316'000

23.6266

74'660.00

351'000

23.8632

83'760.00

386'000

24.0570

92'860.00

421'000

24.2185 101'960.00

281'500

23.3357

65'690.00

316'500

23.6303

74'790.00

351'500

23.8663

83'890.00

386'500

24.0595

92'990.00

421'500

24.2206 102'090.00

282'000

23.3404

65'820.00

317'000

23.6341

74'920.00

352'000

23.8693

84'020.00

387'000

24.0620

93'120.00

422'000

24.2227 102'220.00

282'500

23.3451

65'950.00

317'500

23.6378

75'050.00

352'500

23.8723

84'150.00

387'500

24.0645

93'250.00

422'500

24.2249 102'350.00

283'000

23.3498

66'080.00

318'000

23.6415

75'180.00

353'000

23.8754

84'280.00

388'000

24.0670

93'380.00

423'000

24.2270 102'480.00

283'500

23.3545

66'210.00

318'500

23.6452

75'310.00

353'500

23.8784

84'410.00

388'500

24.0695

93'510.00

423'500

24.2290 102'610.00

284'000

23.3592

66'340.00

319'000

23.6489

75'440.00

354'000

23.8814

84'540.00

389'000

24.0720

93'640.00

424'000

24.2311 102'740.00

284'500

23.3638

66'470.00

319'500

23.6526

75'570.00

354'500

23.8843

84'670.00

389'500

24.0745

93'770.00

424'500

24.2332 102'870.00

285'000

23.3684

66'600.00

320'000

23.6563

75'700.00

355'000

23.8873

84'800.00

390'000

24.0769

93'900.00

425'000

24.2353 103'000.00

285'500

23.3730

66'730.00

320'500

23.6599

75'830.00

355'500

23.8903

84'930.00

390'500

24.0794

94'030.00

425'500

24.2374 103'130.00

286'000

23.3776

66'860.00

321'000

23.6636

75'960.00

356'000

23.8933

85'060.00

391'000

24.0818

94'160.00

426'000

24.2394 103'260.00

286'500

23.3822

66'990.00

321'500

23.6672

76'090.00

356'500

23.8962

85'190.00

391'500

24.0843

94'290.00

426'500

24.2415 103'390.00

287'000

23.3868

67'120.00

322'000

23.6708

76'220.00

357'000

23.8992

85'320.00

392'000

24.0867

94'420.00

427'000

24.2436 103'520.00

287'500

23.3913

67'250.00

322'500

23.6744

76'350.00

357'500

23.9021

85'450.00

392'500

24.0892

94'550.00

427'500

24.2456 103'650.00

288'000

23.3958

67'380.00

323'000

23.6780

76'480.00

358'000

23.9050

85'580.00

393'000

24.0916

94'680.00

428'000

24.2477 103'780.00

288'500

23.4003

67'510.00

323'500

23.6816

76'610.00

358'500

23.9079

85'710.00

393'500

24.0940

94'810.00

428'500

24.2497 103'910.00

289'000

23.4048

67'640.00

324'000

23.6852

76'740.00

359'000

23.9109

85'840.00

394'000

24.0964

94'940.00

429'000

24.2517 104'040.00

289'500

23.4093

67'770.00

324'500

23.6888

76'870.00

359'500

23.9138

85'970.00

394'500

24.0989

95'070.00

429'500

24.2538 104'170.00

290'000

23.4138

67'900.00

325'000

23.6923

77'000.00

360'000

23.9167

86'100.00

395'000

24.1013

95'200.00

430'000

24.2558 104'300.00

290'500

23.4182

68'030.00

325'500

23.6959

77'130.00

360'500

23.9196

86'230.00

395'500

24.1037

95'330.00

430'500

24.2578 104'430.00

291'000

23.4227

68'160.00

326'000

23.6994

77'260.00

361'000

23.9224

86'360.00

396'000

24.1061

95'460.00

431'000

24.2599 104'560.00

291'500

23.4271

68'290.00

326'500

23.7029

77'390.00

361'500

23.9253

86'490.00

396'500

24.1084

95'590.00

431'500

24.2619 104'690.00

292'000

23.4315

68'420.00

327'000

23.7064

77'520.00

362'000

23.9282

86'620.00

397'000

24.1108

95'720.00

432'000

24.2639 104'820.00

292'500

23.4359

68'550.00

327'500

23.7099

77'650.00

362'500

23.9310

86'750.00

397'500

24.1132

95'850.00

432'500

24.2659 104'950.00

293'000

23.4403

68'680.00

328'000

23.7134

77'780.00

363'000

23.9339

86'880.00

398'000

24.1156

95'980.00

433'000

24.2679 105'080.00

293'500

23.4446

68'810.00

328'500

23.7169

77'910.00

363'500

23.9367

87'010.00

398'500

24.1179

96'110.00

433'500

24.2699 105'210.00

294'000

23.4490

68'940.00

329'000

23.7204

78'040.00

364'000

23.9396

87'140.00

399'000

24.1203

96'240.00

434'000

24.2719 105'340.00

294'500

23.4533

69'070.00

329'500

23.7238

78'170.00

364'500

23.9424

87'270.00

399'500

24.1227

96'370.00

434'500

24.2739 105'470.00

295'000

23.4576

69'200.00

330'000

23.7273

78'300.00

365'000

23.9452

87'400.00

400'000

24.1250

96'500.00

435'000

24.2759 105'600.00

295'500

23.4619

69'330.00

330'500

23.7307

78'430.00

365'500

23.9480

87'530.00

400'500

24.1273

96'630.00

435'500

24.2778 105'730.00

296'000

23.4662

69'460.00

331'000

23.7341

78'560.00

366'000

23.9508

87'660.00

401'000

24.1297

96'760.00

436'000

24.2798 105'860.00

296'500

23.4705

69'590.00

331'500

23.7376

78'690.00

366'500

23.9536

87'790.00

401'500

24.1320

96'890.00

436'500

24.2818 105'990.00

297'000

23.4747

69'720.00

332'000

23.7410

78'820.00

367'000

23.9564

87'920.00

402'000

24.1343

97'020.00

437'000

24.2838 106'120.00

297'500

23.4790

69'850.00

332'500

23.7444

78'950.00

367'500

23.9592

88'050.00

402'500

24.1366

97'150.00

437'500

24.2857 106'250.00

298'000

23.4832

69'980.00

333'000

23.7477

79'080.00

368'000

23.9620

88'180.00

403'000

24.1390

97'280.00

438'000

24.2877 106'380.00

298'500

23.4874

70'110.00

333'500

23.7511

79'210.00

368'500

23.9647

88'310.00

403'500

24.1413

97'410.00

438'500

24.2896 106'510.00

299'000

23.4916

70'240.00

334'000

23.7545

79'340.00

369'000

23.9675

88'440.00

404'000

24.1436

97'540.00

439'000

24.2916 106'640.00

299'500

23.4958

70'370.00

334'500

23.7578

79'470.00

369'500

23.9702

88'570.00

404'500

24.1459

97'670.00

439'500

24.2935 106'770.00

300'000

23.5000

70'500.00

335'000

23.7612

79'600.00

370'000

23.9730

88'700.00

405'000

24.1481

97'800.00

440'000

24.2955 106'900.00

300'500

23.5042

70'630.00

335'500

23.7645

79'730.00

370'500

23.9757

88'830.00

405'500

24.1504

97'930.00

440'500

24.2974 107'030.00

301'000

23.5083

70'760.00

336'000

23.7679

79'860.00

371'000

23.9784

88'960.00

406'000

24.1527

98'060.00

441'000

24.2993 107'160.00

301'500

23.5124

70'890.00

336'500

23.7712

79'990.00

371'500

23.9812

89'090.00

406'500

24.1550

98'190.00

441'500

24.3012 107'290.00

302'000

23.5166

71'020.00

337'000

23.7745

80'120.00

372'000

23.9839

89'220.00

407'000

24.1572

98'320.00

442'000

24.3032 107'420.00

302'500

23.5207

71'150.00

337'500

23.7778

80'250.00

372'500

23.9866

89'350.00

407'500

24.1595

98'450.00

442'500

24.3051 107'550.00

303'000

23.5248

71'280.00

338'000

23.7811

80'380.00

373'000

23.9893

89'480.00

408'000

24.1618

98'580.00

443'000

24.3070 107'680.00

303'500

23.5288

71'410.00

338'500

23.7843

80'510.00

373'500

23.9920

89'610.00

408'500

24.1640

98'710.00

443'500

24.3089 107'810.00

304'000

23.5329

71'540.00

339'000

23.7876

80'640.00

374'000

23.9947

89'740.00

409'000

24.1663

98'840.00

444'000

24.3108 107'940.00

304'500

23.5369

71'670.00

339'500

23.7909

80'770.00

374'500

23.9973

89'870.00

409'500

24.1685

98'970.00

444'500

24.3127 108'070.00

305'000

23.5410

71'800.00

340'000

23.7941

80'900.00

375'000

24.0000

90'000.00

410'000

24.1707 99'100.00

445'000

24.3146 108'200.00

305'500

23.5450

71'930.00

340'500

23.7974

81'030.00

375'500

24.0027

90'130.00

410'500

24.1730 99'230.00

445'500

24.3165 108'330.00

306'000

23.5490

72'060.00

341'000

23.8006

81'160.00

376'000

24.0053

90'260.00

411'000

24.1752 99'360.00

446'000

24.3184 108'460.00

306'500

23.5530

72'190.00

341'500

23.8038

81'290.00

376'500

24.0080

90'390.00

411'500

24.1774 99'490.00

446'500

24.3203 108'590.00

307'000

23.5570

72'320.00

342'000

23.8070

81'420.00

377'000

24.0106

90'520.00

412'000

24.1796 99'620.00

447'000

24.3221 108'720.00

307'500

23.5610

72'450.00

342'500

23.8102

81'550.00

377'500

24.0132

90'650.00

412'500

24.1818 99'750.00

447'500

24.3240 108'850.00

308'000

23.5649

72'580.00

343'000

23.8134

81'680.00

378'000

24.0159

90'780.00

413'000

24.1840 99'880.00

448'000

24.3259 108'980.00

308'500

23.5689

72'710.00

343'500

23.8166

81'810.00

378'500

24.0185

90'910.00

413'500

24.1862 100'010.00

448'500

24.3278 109'110.00

309'000

23.5728

72'840.00

344'000

23.8198

81'940.00

379'000

24.0211

91'040.00

414'000

24.1884 100'140.00

449'000

24.3296 109'240.00

309'500

23.5767

72'970.00

344'500

23.8229

82'070.00

379'500

24.0237

91'170.00

414'500

24.1906 100'270.00

449'500

24.3315 109'370.00

Einkommen

Einkommenssteuer Tarif A (Grundtarif )							für alle nicht nach Tarif B steuerbaren Personen
Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-
Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag
CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF
450'000	24.3333 109'500.00	485'000	24.4536 118'600.00	520'000	24.5577 127'700.00	555'000	24.6486 136'800.00	590'000	24.7288 145'900.00
450'500	24.3352 109'630.00	485'500	24.4552 118'730.00	520'500	24.5591 127'830.00	555'500	24.6499 136'930.00	590'500	24.7299 146'030.00
451'000	24.3370 109'760.00	486'000	24.4568 118'860.00	521'000	24.5605 127'960.00	556'000	24.6511 137'060.00	591'000	24.7310 146'160.00
451'500	24.3389 109'890.00	486'500	24.4584 118'990.00	521'500	24.5618 128'090.00	556'500	24.6523 137'190.00	591'500	24.7320 146'290.00
452'000	24.3407 110'020.00	487'000	24.4600 119'120.00	522'000	24.5632 128'220.00	557'000	24.6535 137'320.00	592'000	24.7331 146'420.00
452'500	24.3425 110'150.00	487'500	24.4615 119'250.00	522'500	24.5646 128'350.00	557'500	24.6547 137'450.00	592'500	24.7342 146'550.00
453'000	24.3444 110'280.00	488'000	24.4631 119'380.00	523'000	24.5660 128'480.00	558'000	24.6559 137'580.00	593'000	24.7352 146'680.00
453'500	24.3462 110'410.00	488'500	24.4647 119'510.00	523'500	24.5673 128'610.00	558'500	24.6571 137'710.00	593'500	24.7363 146'810.00
454'000	24.3480 110'540.00	489'000	24.4663 119'640.00	524'000	24.5687 128'740.00	559'000	24.6583 137'840.00	594'000	24.7374 146'940.00
454'500	24.3498 110'670.00	489'500	24.4678 119'770.00	524'500	24.5701 128'870.00	559'500	24.6595 137'970.00	594'500	24.7384 147'070.00
455'000	24.3516 110'800.00	490'000	24.4694 119'900.00	525'000	24.5714 129'000.00	560'000	24.6607 138'100.00	595'000	24.7395 147'200.00
455'500	24.3535 110'930.00	490'500	24.4709 120'030.00	525'500	24.5728 129'130.00	560'500	24.6619 138'230.00	595'500	24.7406 147'330.00
456'000	24.3553 111'060.00	491'000	24.4725 120'160.00	526'000	24.5741 129'260.00	561'000	24.6631 138'360.00	596'000	24.7416 147'460.00
456'500	24.3571 111'190.00	491'500	24.4741 120'290.00	526'500	24.5755 129'390.00	561'500	24.6643 138'490.00	596'500	24.7427 147'590.00
457'000	24.3589 111'320.00	492'000	24.4756 120'420.00	527'000	24.5769 129'520.00	562'000	24.6655 138'620.00	597'000	24.7437 147'720.00
457'500	24.3607 111'450.00	492'500	24.4772 120'550.00	527'500	24.5782 129'650.00	562'500	24.6667 138'750.00	597'500	24.7448 147'850.00
458'000	24.3624 111'580.00	493'000	24.4787 120'680.00	528'000	24.5795 129'780.00	563'000	24.6679 138'880.00	598'000	24.7458 147'980.00
458'500	24.3642 111'710.00	493'500	24.4802 120'810.00	528'500	24.5809 129'910.00	563'500	24.6690 139'010.00	598'500	24.7469 148'110.00
459'000	24.3660 111'840.00	494'000	24.4818 120'940.00	529'000	24.5822 130'040.00	564'000	24.6702 139'140.00	599'000	24.7479 148'240.00
459'500	24.3678 111'970.00	494'500	24.4833 121'070.00	529'500	24.5836 130'170.00	564'500	24.6714 139'270.00	599'500	24.7490 148'370.00
460'000	24.3696 112'100.00	495'000	24.4848 121'200.00	530'000	24.5849 130'300.00	565'000	24.6726 139'400.00	600'000	24.7500 148'500.00
460'500	24.3713 112'230.00	495'500	24.4864 121'330.00	530'500	24.5862 130'430.00	565'500	24.6737 139'530.00	600'500	24.7510 148'630.00
461'000	24.3731 112'360.00	496'000	24.4879 121'460.00	531'000	24.5876 130'560.00	566'000	24.6749 139'660.00	601'000	24.7521 148'760.00
461'500	24.3749 112'490.00	496'500	24.4894 121'590.00	531'500	24.5889 130'690.00	566'500	24.6761 139'790.00	601'500	24.7531 148'890.00
462'000	24.3766 112'620.00	497'000	24.4909 121'720.00	532'000	24.5902 130'820.00	567'000	24.6772 139'920.00	602'000	24.7542 149'020.00
462'500	24.3784 112'750.00	497'500	24.4925 121'850.00	532'500	24.5915 130'950.00	567'500	24.6784 140'050.00	602'500	24.7552 149'150.00
463'000	24.3801 112'880.00	498'000	24.4940 121'980.00	533'000	24.5929 131'080.00	568'000	24.6796 140'180.00	603'000	24.7562 149'280.00
463'500	24.3819 113'010.00	498'500	24.4955 122'110.00	533'500	24.5942 131'210.00	568'500	24.6807 140'310.00	603'500	24.7572 149'410.00
464'000	24.3836 113'140.00	499'000	24.4970 122'240.00	534'000	24.5955 131'340.00	569'000	24.6819 140'440.00	604'000	24.7583 149'540.00
464'500	24.3854 113'270.00	499'500	24.4985 122'370.00	534'500	24.5968 131'470.00	569'500	24.6831 140'570.00	604'500	24.7593 149'670.00
465'000	24.3871 113'400.00	500'000	24.5000 122'500.00	535'000	24.5981 131'600.00	570'000	24.6842 140'700.00	605'000	24.7603 149'800.00
465'500	24.3888 113'530.00	500'500	24.5015 122'630.00	535'500	24.5994 131'730.00	570'500	24.6854 140'830.00	605'500	24.7614 149'930.00
466'000	24.3906 113'660.00	501'000	24.5030 122'760.00	536'000	24.6007 131'860.00	571'000	24.6865 140'960.00	606'000	24.7624 150'060.00
466'500	24.3923 113'790.00	501'500	24.5045 122'890.00	536'500	24.6021 131'990.00	571'500	24.6877 141'090.00	606'500	24.7634 150'190.00
467'000	24.3940 113'920.00	502'000	24.5060 123'020.00	537'000	24.6034 132'120.00	572'000	24.6888 141'220.00	607'000	24.7644 150'320.00
467'500	24.3957 114'050.00	502'500	24.5075 123'150.00	537'500	24.6047 132'250.00	572'500	24.6900 141'350.00	607'500	24.7654 150'450.00
468'000	24.3974 114'180.00	503'000	24.5089 123'280.00	538'000	24.6059 132'380.00	573'000	24.6911 141'480.00	608'000	24.7664 150'580.00
468'500	24.3991 114'310.00	503'500	24.5104 123'410.00	538'500	24.6072 132'510.00	573'500	24.6922 141'610.00	608'500	24.7675 150'710.00
469'000	24.4009 114'440.00	504'000	24.5119 123'540.00	539'000	24.6085 132'640.00	574'000	24.6934 141'740.00	609'000	24.7685 150'840.00
469'500	24.4026 114'570.00	504'500	24.5134 123'670.00	539'500	24.6098 132'770.00	574'500	24.6945 141'870.00	609'500	24.7695 150'970.00
470'000	24.4043 114'700.00	505'000	24.5149 123'800.00	540'000	24.6111 132'900.00	575'000	24.6957 142'000.00	610'000	24.7705 151'100.00
470'500	24.4060 114'830.00	505'500	24.5163 123'930.00	540'500	24.6124 133'030.00	575'500	24.6968 142'130.00	610'500	24.7715 151'230.00
471'000	24.4076 114'960.00	506'000	24.5178 124'060.00	541'000	24.6137 133'160.00	576'000	24.6979 142'260.00	611'000	24.7725 151'360.00
471'500	24.4093 115'090.00	506'500	24.5192 124'190.00	541'500	24.6150 133'290.00	576'500	24.6990 142'390.00	611'500	24.7735 151'490.00
472'000	24.4110 115'220.00	507'000	24.5207 124'320.00	542'000	24.6162 133'420.00	577'000	24.7002 142'520.00	612'000	24.7745 151'620.00
472'500	24.4127 115'350.00	507'500	24.5222 124'450.00	542'500	24.6175 133'550.00	577'500	24.7013 142'650.00	612'500	24.7755 151'750.00
473'000	24.4144 115'480.00	508'000	24.5236 124'580.00	543'000	24.6188 133'680.00	578'000	24.7024 142'780.00	613'000	24.7765 151'880.00
473'500	24.4161 115'610.00	508'500	24.5251 124'710.00	543'500	24.6201 133'810.00	578'500	24.7035 142'910.00	613'500	24.7775 152'010.00
474'000	24.4177 115'740.00	509'000	24.5265 124'840.00	544'000	24.6213 133'940.00	579'000	24.7047 143'040.00	614'000	24.7785 152'140.00
474'500	24.4194 115'870.00	509'500	24.5280 124'970.00	544'500	24.6226 134'070.00	579'500	24.7058 143'170.00	614'500	24.7795 152'270.00
475'000	24.4211 116'000.00	510'000	24.5294 125'100.00	545'000	24.6239 134'200.00	580'000	24.7069 143'300.00	615'000	24.7805 152'400.00
475'500	24.4227 116'130.00	510'500	24.5309 125'230.00	545'500	24.6251 134'330.00	580'500	24.7080 143'430.00	615'500	24.7815 152'530.00
476'000	24.4244 116'260.00	511'000	24.5323 125'360.00	546'000	24.6264 134'460.00	581'000	24.7091 143'560.00	616'000	24.7825 152'660.00
476'500	24.4260 116'390.00	511'500	24.5337 125'490.00	546'500	24.6276 134'590.00	581'500	24.7102 143'690.00	616'500	24.7835 152'790.00
477'000	24.4277 116'520.00	512'000	24.5352 125'620.00	547'000	24.6289 134'720.00	582'000	24.7113 143'820.00	617'000	24.7844 152'920.00
477'500	24.4293 116'650.00	512'500	24.5366 125'750.00	547'500	24.6301 134'850.00	582'500	24.7124 143'950.00	617'500	24.7854 153'050.00
478'000	24.4310 116'780.00	513'000	24.5380 125'880.00	548'000	24.6314 134'980.00	583'000	24.7136 144'080.00	618'000	24.7864 153'180.00
478'500	24.4326 116'910.00	513'500	24.5394 126'010.00	548'500	24.6326 135'110.00	583'500	24.7147 144'210.00	618'500	24.7874 153'310.00
479'000	24.4342 117'040.00	514'000	24.5409 126'140.00	549'000	24.6339 135'240.00	584'000	24.7158 144'340.00	619'000	24.7884 153'440.00
479'500	24.4359 117'170.00	514'500	24.5423 126'270.00	549'500	24.6351 135'370.00	584'500	24.7169 144'470.00	619'500	24.7893 153'570.00
480'000	24.4375 117'300.00	515'000	24.5437 126'400.00	550'000	24.6364 135'500.00	585'000	24.7179 144'600.00	620'000	24.7903 153'700.00
480'500	24.4391 117'430.00	515'500	24.5451 126'530.00	550'500	24.6376 135'630.00	585'500	24.7190 144'730.00	620'500	24.7913 153'830.00
481'000	24.4407 117'560.00	516'000	24.5465 126'660.00	551'000	24.6388 135'760.00	586'000	24.7201 144'860.00	621'000	24.7923 153'960.00
481'500	24.4424 117'690.00	516'500	24.5479 126'790.00	551'500	24.6401 135'890.00	586'500	24.7212 144'990.00	621'500	24.7932 154'090.00
482'000	24.4440 117'820.00	517'000	24.5493 126'920.00	552'000	24.6413 136'020.00	587'000	24.7223 145'120.00	622'000	24.7942 154'220.00
482'500	24.4456 117'950.00	517'500	24.5507 127'050.00	552'500	24.6425 136'150.00	587'500	24.7234 145'250.00	622'500	24.7952 154'350.00
483'000	24.4472 118'080.00	518'000	24.5521 127'180.00	553'000	24.6438 136'280.00	588'000	24.7245 145'380.00	623'000	24.7961 154'480.00
483'500	24.4488 118'210.00	518'500	24.5535 127'310.00	553'500	24.6450 136'410.00	588'500	24.7256 145'510.00	623'500	24.7971 154'610.00
484'000	24.4504 118'340.00	519'000	24.5549 127'440.00	554'000	24.6462 136'540.00	589'000	24.7267 145'640.00	624'000	24.7981 154'740.00
484'500	24.4520 118'470.00	519'500	24.5563 127'570.00	554'500	24.6474 136'670.00	589'500	24.7277 145'770.00	624'500	24.7990 154'870.00
12									Einkommen

Einkommenssteuer Tarif A (Grundtarif )							für alle nicht nach Tarif B steuerbaren Personen
Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-
Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag
CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF
625'000	24.8000 155'000.00	650'000	24.8462 161'500.00	675'000	24.8889 168'000.00	700'000	24.9286 174'500.00	725'000	24.9655 181'000.00
625'500	24.8010 155'130.00	650'500	24.8470 161'630.00	675'500	24.8897 168'130.00	700'500	24.9293 174'630.00	725'500	24.9662 181'130.00
626'000	24.8019 155'260.00	651'000	24.8479 161'760.00	676'000	24.8905 168'260.00	701'000	24.9301 174'760.00	726'000	24.9669 181'260.00
626'500	24.8029 155'390.00	651'500	24.8488 161'890.00	676'500	24.8914 168'390.00	701'500	24.9309 174'890.00	726'500	24.9677 181'390.00
627'000	24.8038 155'520.00	652'000	24.8497 162'020.00	677'000	24.8922 168'520.00	702'000	24.9316 175'020.00	727'000	24.9684 181'520.00
627'500	24.8048 155'650.00	652'500	24.8506 162'150.00	677'500	24.8930 168'650.00	702'500	24.9324 175'150.00	727'500	24.9691 181'650.00
628'000	24.8057 155'780.00	653'000	24.8515 162'280.00	678'000	24.8938 168'780.00	703'000	24.9331 175'280.00	728'000	24.9698 181'780.00
628'500	24.8067 155'910.00	653'500	24.8523 162'410.00	678'500	24.8946 168'910.00	703'500	24.9339 175'410.00	728'500	24.9705 181'910.00
629'000	24.8076 156'040.00	654'000	24.8532 162'540.00	679'000	24.8954 169'040.00	704'000	24.9347 175'540.00	729'000	24.9712 182'040.00
629'500	24.8086 156'170.00	654'500	24.8541 162'670.00	679'500	24.8962 169'170.00	704'500	24.9354 175'670.00	729'500	24.9719 182'170.00
630'000	24.8095 156'300.00	655'000	24.8550 162'800.00	680'000	24.8971 169'300.00	705'000	24.9362 175'800.00	730'000	24.9726 182'300.00
630'500	24.8105 156'430.00	655'500	24.8558 162'930.00	680'500	24.8979 169'430.00	705'500	24.9369 175'930.00	730'500	24.9733 182'430.00
631'000	24.8114 156'560.00	656'000	24.8567 163'060.00	681'000	24.8987 169'560.00	706'000	24.9377 176'060.00	731'000	24.9740 182'560.00
631'500	24.8124 156'690.00	656'500	24.8576 163'190.00	681'500	24.8995 169'690.00	706'500	24.9384 176'190.00	731'500	24.9747 182'690.00
632'000	24.8133 156'820.00	657'000	24.8584 163'320.00	682'000	24.9003 169'820.00	707'000	24.9392 176'320.00	732'000	24.9754 182'820.00
632'500	24.8142 156'950.00	657'500	24.8593 163'450.00	682'500	24.9011 169'950.00	707'500	24.9399 176'450.00	732'500	24.9761 182'950.00
633'000	24.8152 157'080.00	658'000	24.8602 163'580.00	683'000	24.9019 170'080.00	708'000	24.9407 176'580.00	733'000	24.9768 183'080.00
633'500	24.8161 157'210.00	658'500	24.8610 163'710.00	683'500	24.9027 170'210.00	708'500	24.9414 176'710.00	733'500	24.9775 183'210.00
634'000	24.8170 157'340.00	659'000	24.8619 163'840.00	684'000	24.9035 170'340.00	709'000	24.9422 176'840.00	734'000	24.9782 183'340.00
634'500	24.8180 157'470.00	659'500	24.8628 163'970.00	684'500	24.9043 170'470.00	709'500	24.9429 176'970.00	734'500	24.9789 183'470.00
635'000	24.8189 157'600.00	660'000	24.8636 164'100.00	685'000	24.9051 170'600.00	710'000	24.9437 177'100.00	735'000	24.9796 183'600.00
635'500	24.8198 157'730.00	660'500	24.8645 164'230.00	685'500	24.9059 170'730.00	710'500	24.9444 177'230.00	735'500	24.9803 183'730.00
636'000	24.8208 157'860.00	661'000	24.8654 164'360.00	686'000	24.9067 170'860.00	711'000	24.9451 177'360.00	736'000	24.9810 183'860.00
636'500	24.8217 157'990.00	661'500	24.8662 164'490.00	686'500	24.9075 170'990.00	711'500	24.9459 177'490.00	736'500	24.9817 183'990.00
637'000	24.8226 158'120.00	662'000	24.8671 164'620.00	687'000	24.9083 171'120.00	712'000	24.9466 177'620.00	737'000	24.9824 184'120.00
637'500	24.8235 158'250.00	662'500	24.8679 164'750.00	687'500	24.9091 171'250.00	712'500	24.9474 177'750.00	737'500	24.9831 184'250.00
638'000	24.8245 158'380.00	663'000	24.8688 164'880.00	688'000	24.9099 171'380.00	713'000	24.9481 177'880.00	738'000	24.9837 184'380.00
638'500	24.8254 158'510.00	663'500	24.8696 165'010.00	688'500	24.9107 171'510.00	713'500	24.9488 178'010.00	738'500	24.9844 184'510.00
639'000	24.8263 158'640.00	664'000	24.8705 165'140.00	689'000	24.9115 171'640.00	714'000	24.9496 178'140.00	739'000	24.9851 184'640.00
639'500	24.8272 158'770.00	664'500	24.8713 165'270.00	689'500	24.9123 171'770.00	714'500	24.9503 178'270.00	739'500	24.9858 184'770.00
640'000	24.8281 158'900.00	665'000	24.8722 165'400.00	690'000	24.9130 171'900.00	715'000	24.9510 178'400.00	740'000	24.9865 184'900.00
640'500	24.8290 159'030.00	665'500	24.8730 165'530.00	690'500	24.9138 172'030.00	715'500	24.9518 178'530.00	740'500	24.9872 185'030.00
641'000	24.8300 159'160.00	666'000	24.8739 165'660.00	691'000	24.9146 172'160.00	716'000	24.9525 178'660.00	741'000	24.9879 185'160.00
641'500	24.8309 159'290.00	666'500	24.8747 165'790.00	691'500	24.9154 172'290.00	716'500	24.9532 178'790.00	741'500	24.9885 185'290.00
642'000	24.8318 159'420.00	667'000	24.8756 165'920.00	692'000	24.9162 172'420.00	717'000	24.9540 178'920.00	742'000	24.9892 185'420.00
642'500	24.8327 159'550.00	667'500	24.8764 166'050.00	692'500	24.9170 172'550.00	717'500	24.9547 179'050.00	742'500	24.9899 185'550.00
643'000	24.8336 159'680.00	668'000	24.8772 166'180.00	693'000	24.9177 172'680.00	718'000	24.9554 179'180.00	743'000	24.9906 185'680.00
643'500	24.8345 159'810.00	668'500	24.8781 166'310.00	693'500	24.9185 172'810.00	718'500	24.9562 179'310.00	743'500	24.9913 185'810.00
644'000	24.8354 159'940.00	669'000	24.8789 166'440.00	694'000	24.9193 172'940.00	719'000	24.9569 179'440.00	744'000	24.9919 185'940.00
644'500	24.8363 160'070.00	669'500	24.8798 166'570.00	694'500	24.9201 173'070.00	719'500	24.9576 179'570.00	744'500	24.9926 186'070.00
645'000	24.8372 160'200.00	670'000	24.8806 166'700.00	695'000	24.9209 173'200.00	720'000	24.9583 179'700.00	745'000	24.9933 186'200.00
645'500	24.8381 160'330.00	670'500	24.8814 166'830.00	695'500	24.9216 173'330.00	720'500	24.9591 179'830.00	745'500	24.9940 186'330.00
646'000	24.8390 160'460.00	671'000	24.8823 166'960.00	696'000	24.9224 173'460.00	721'000	24.9598 179'960.00	746'000	24.9946 186'460.00
646'500	24.8399 160'590.00	671'500	24.8831 167'090.00	696'500	24.9232 173'590.00	721'500	24.9605 180'090.00	746'500	24.9953 186'590.00
647'000	24.8408 160'720.00	672'000	24.8839 167'220.00	697'000	24.9240 173'720.00	722'000	24.9612 180'220.00	747'000	24.9960 186'720.00
647'500	24.8417 160'850.00	672'500	24.8848 167'350.00	697'500	24.9247 173'850.00	722'500	24.9619 180'350.00	747'500	24.9967 186'850.00
648'000	24.8426 160'980.00	673'000	24.8856 167'480.00	698'000	24.9255 173'980.00	723'000	24.9627 180'480.00	748'000	24.9973 186'980.00
648'500	24.8435 161'110.00	673'500	24.8864 167'610.00	698'500	24.9263 174'110.00	723'500	24.9634 180'610.00	748'500	24.9980 187'110.00
649'000	24.8444 161'240.00	674'000	24.8872 167'740.00	699'000	24.9270 174'240.00	724'000	24.9641 180'740.00	749'000	24.9987 187'240.00
649'500	24.8453 161'370.00	674'500	24.8881 167'870.00	699'500	24.9278 174'370.00	724'500	24.9648 180'870.00	749'500	24.9993 187'370.00
								Ab einem steuerbaren Einkommen von CHF 750’000.–
								erhöht sich um CHF 26.–	der Steuerbetrag je CHF 100.–
								bzw. CHF 130.– je CHF 500.–.
Einkommen									13

			Einkommenssteuer Tarif B
			für in ungetrennter Ehe lebende Personen und Einelternfamilien

ab Steuerperiode 2014

Tarif B			Der Einkommenssteuer-Tarif B ist anwendbar für:
Einkommenssteuer			– verheiratete Personen (in rechtlich und tatsächlich ungetrennter Ehe lebend);

allein stehende Personen, die mit Kindern oder unterstützungsbedürftigen Personen im gleichen Haushalt leben und deren Unterhalt zur Hauptsache bestreiten.

Von CHF 100.– bis CHF 400‘000.–

Über CHF 400‘000.–



CHF 22.25 je CHF 100.–

CHF 26.– je CHF 100.–

Restbeträge des steuerbaren Einkommens unter CHF 100.– fallen ausser Betracht.

Steuerpflichtige Personen Der Kanton erhebt von den steuerpflichtigen Personen der Gemeinden Bettingen und Riehen nur 55 %
der Einwohnergemeinden der kantonalen Einkommenssteuer (soweit das Einkommen nicht aus Grundstücken						stammt, die in der
		Stadt gelegen sind).
			Die Gemeinden Bettingen und Riehen erheben von den in ihrem		Gebiet domizilierten Personen		eine
			kommunale Einkommenssteuer. Die Gemeindesteuer wird auf der		Grundlage der kantonalen Einkom-
			menssteuer und des kommunalen Steuerfusses berechnet.
			In der Stadt Basel wohnhafte steuerpflichtige Personen entrichten (soweit sie nicht Eigentümer von in
			den Einwohnergemeinden gelegenen Grundstücken sind) keine kommunalen Steuern.
Der geschuldete Steuerbetrag wird durch Multiplikation des steuerbaren Einkommens mit dem Steuer-
satz berechnet. Das steuerbare Einkommen ermittelt sich aus dem effektiven Reineinkommen abzüglich
der Steuerfreibeträge. Mit dem ab Steuerperiode 2008 geltenden neuen Tarifsystem sind hohe Sozial
abzüge eingeführt worden, welche			die Steuerprogression steuern und das existenznotwendige Einkom-
men von der Besteuerung befreien. Die Steuersätze dürfen deshalb nicht mit der effektiven Belastung
des Reineinkommens gleichgesetzt			werden.
Steuerbares	Steuer-	Steuer-	Steuerbares Steuer- Steuer- Steuerbares	Steuer-		Steuer- Steuerbares	Steuer-	Steuer-	Steuerbares	Steuer-	Steuer-
Einkommen	satz	betrag	Einkommen satz betrag Einkommen	satz		betrag Einkommen	satz	betrag	Einkommen	satz	betrag
CHF	%	CHF	CHF % CHF CHF	%		CHF CHF	%	CHF	CHF	%	CHF

			3'000	22.2500	667.50	6'000	22.2500	1'335.00	9'000	22.2500	2'002.50	12'000	22.2500	2'670.00
100	22.2500	22.25	3'100	22.2500	689.75	6'100	22.2500	1'357.25	9'100	22.2500	2'024.75	12'100	22.2500	2'692.25
200	22.2500	44.50	3'200	22.2500	712.00	6'200	22.2500	1'379.50	9'200	22.2500	2'047.00	12'200	22.2500	2'714.50
300	22.2500	66.75	3'300	22.2500	734.25	6'300	22.2500	1'401.75	9'300	22.2500	2'069.25	12'300	22.2500	2'736.75
400	22.2500	89.00	3'400	22.2500	756.50	6'400	22.2500	1'424.00	9'400	22.2500	2'091.50	12'400	22.2500	2'759.00
500	22.2500	111.25	3'500	22.2500	778.75	6'500	22.2500	1'446.25	9'500	22.2500	2'113.75	12'500	22.2500	2'781.25
600	22.2500	133.50	3'600	22.2500	801.00	6'600	22.2500	1'468.50	9'600	22.2500	2'136.00	12'600	22.2500	2'803.50
700	22.2500	155.75	3'700	22.2500	823.25	6'700	22.2500	1'490.75	9'700	22.2500	2'158.25	12'700	22.2500	2'825.75
800	22.2500	178.00	3'800	22.2500	845.50	6'800	22.2500	1'513.00	9'800	22.2500	2'180.50	12'800	22.2500	2'848.00
900	22.2500	200.25	3'900	22.2500	867.75	6'900	22.2500	1'535.25	9'900	22.2500	2'202.75	12'900	22.2500	2'870.25

1'000	22.2500	222.50	4'000	22.2500	890.00	7'000	22.2500	1'557.50	10'000	22.2500	2'225.00	13'000	22.2500	2'892.50
1'100	22.2500	244.75	4'100	22.2500	912.25	7'100	22.2500	1'579.75	10'100	22.2500	2'247.25	13'100	22.2500	2'914.75
1'200	22.2500	267.00	4'200	22.2500	934.50	7'200	22.2500	1'602.00	10'200	22.2500	2'269.50	13'200	22.2500	2'937.00
1'300	22.2500	289.25	4'300	22.2500	956.75	7'300	22.2500	1'624.25	10'300	22.2500	2'291.75	13'300	22.2500	2'959.25
1'400	22.2500	311.50	4'400	22.2500	979.00	7'400	22.2500	1'646.50	10'400	22.2500	2'314.00	13'400	22.2500	2'981.50
1'500	22.2500	333.75	4'500	22.2500	1'001.25	7'500	22.2500	1'668.75	10'500	22.2500	2'336.25	13'500	22.2500	3'003.75
1'600	22.2500	356.00	4'600	22.2500	1'023.50	7'600	22.2500	1'691.00	10'600	22.2500	2'358.50	13'600	22.2500	3'026.00
1'700	22.2500	378.25	4'700	22.2500	1'045.75	7'700	22.2500	1'713.25	10'700	22.2500	2'380.75	13'700	22.2500	3'048.25
1'800	22.2500	400.50	4'800	22.2500	1'068.00	7'800	22.2500	1'735.50	10'800	22.2500	2'403.00	13'800	22.2500	3'070.50
1'900	22.2500	422.75	4'900	22.2500	1'090.25	7'900	22.2500	1'757.75	10'900	22.2500	2'425.25	13'900	22.2500	3'092.75
2'000	22.2500	445.00	5'000	22.2500	1'112.50	8'000	22.2500	1'780.00	11'000	22.2500	2'447.50	14'000	22.2500	3'115.00
2'100	22.2500	467.25	5'100	22.2500	1'134.75	8'100	22.2500	1'802.25	11'100	22.2500	2'469.75	14'100	22.2500	3'137.25
2'200	22.2500	489.50	5'200	22.2500	1'157.00	8'200	22.2500	1'824.50	11'200	22.2500	2'492.00	14'200	22.2500	3'159.50
2'300	22.2500	511.75	5'300	22.2500	1'179.25	8'300	22.2500	1'846.75	11'300	22.2500	2'514.25	14'300	22.2500	3'181.75
2'400	22.2500	534.00	5'400	22.2500	1'201.50	8'400	22.2500	1'869.00	11'400	22.2500	2'536.50	14'400	22.2500	3'204.00
2'500	22.2500	556.25	5'500	22.2500	1'223.75	8'500	22.2500	1'891.25	11'500	22.2500	2'558.75	14'500	22.2500	3'226.25
2'600	22.2500	578.50	5'600	22.2500	1'246.00	8'600	22.2500	1'913.50	11'600	22.2500	2'581.00	14'600	22.2500	3'248.50
2'700	22.2500	600.75	5'700	22.2500	1'268.25	8'700	22.2500	1'935.75	11'700	22.2500	2'603.25	14'700	22.2500	3'270.75
2'800	22.2500	623.00	5'800	22.2500	1'290.50	8'800	22.2500	1'958.00	11'800	22.2500	2'625.50	14'800	22.2500	3'293.00
2'900	22.2500	645.25	5'900	22.2500	1'312.75	8'900	22.2500	1'980.25	11'900	22.2500	2'647.75	14'900	22.2500	3'315.25

Einkommen

Einkommenssteuer Tarif B

für in ungetrennter Ehe

lebende Personen und Einelternfamilien

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

15'000

22.2500

3'337.50

22'000

22.2500

4'895.00

29'000

22.2500

6'452.50

36'000

22.2500

8'010.00

43'000

22.2500

9'567.50

15'100

22.2500

3'359.75

22'100

22.2500

4'917.25

29'100

22.2500

6'474.75

36'100

22.2500

8'032.25

43'100

22.2500

9'589.75

15'200

22.2500

3'382.00

22'200

22.2500

4'939.50

29'200

22.2500

6'497.00

36'200

22.2500

8'054.50

43'200

22.2500

9'612.00

15'300

22.2500

3'404.25

22'300

22.2500

4'961.75

29'300

22.2500

6'519.25

36'300

22.2500

8'076.75

43'300

22.2500

9'634.25

15'400

22.2500

3'426.50

22'400

22.2500

4'984.00

29'400

22.2500

6'541.50

36'400

22.2500

8'099.00

43'400

22.2500

9'656.50

15'500

22.2500

3'448.75

22'500

22.2500

5'006.25

29'500

22.2500

6'563.75

36'500

22.2500

8'121.25

43'500

22.2500

9'678.75

15'600

22.2500

3'471.00

22'600

22.2500

5'028.50

29'600

22.2500

6'586.00

36'600

22.2500

8'143.50

43'600

22.2500

9'701.00

15'700

22.2500

3'493.25

22'700

22.2500

5'050.75

29'700

22.2500

6'608.25

36'700

22.2500

8'165.75

43'700

22.2500

9'723.25

15'800

22.2500

3'515.50

22'800

22.2500

5'073.00

29'800

22.2500

6'630.50

36'800

22.2500

8'188.00

43'800

22.2500

9'745.50

15'900

22.2500

3'537.75

22'900

22.2500

5'095.25

29'900

22.2500

6'652.75

36'900

22.2500

8'210.25

43'900

22.2500

9'767.75

16'000

22.2500

3'560.00

23'000

22.2500

5'117.50

30'000

22.2500

6'675.00

37'000

22.2500

8'232.50

44'000

22.2500

9'790.00

16'100

22.2500

3'582.25

23'100

22.2500

5'139.75

30'100

22.2500

6'697.25

37'100

22.2500

8'254.75

44'100

22.2500

9'812.25

16'200

22.2500

3'604.50

23'200

22.2500

5'162.00

30'200

22.2500

6'719.50

37'200

22.2500

8'277.00

44'200

22.2500

9'834.50

16'300

22.2500

3'626.75

23'300

22.2500

5'184.25

30'300

22.2500

6'741.75

37'300

22.2500

8'299.25

44'300

22.2500

9'856.75

16'400

22.2500

3'649.00

23'400

22.2500

5'206.50

30'400

22.2500

6'764.00

37'400

22.2500

8'321.50

44'400

22.2500

9'879.00

16'500

22.2500

3'671.25

23'500

22.2500

5'228.75

30'500

22.2500

6'786.25

37'500

22.2500

8'343.75

44'500

22.2500

9'901.25

16'600

22.2500

3'693.50

23'600

22.2500

5'251.00

30'600

22.2500

6'808.50

37'600

22.2500

8'366.00

44'600

22.2500

9'923.50

16'700

22.2500

3'715.75

23'700

22.2500

5'273.25

30'700

22.2500

6'830.75

37'700

22.2500

8'388.25

44'700

22.2500

9'945.75

16'800

22.2500

3'738.00

23'800

22.2500

5'295.50

30'800

22.2500

6'853.00

37'800

22.2500

8'410.50

44'800

22.2500

9'968.00

16'900

22.2500

3'760.25

23'900

22.2500

5'317.75

30'900

22.2500

6'875.25

37'900

22.2500

8'432.75

44'900

22.2500

9'990.25

17'000

22.2500

3'782.50

24'000

22.2500

5'340.00

31'000

22.2500

6'897.50

38'000

22.2500

8'455.00

45'000

22.2500

10'012.50

17'100

22.2500

3'804.75

24'100

22.2500

5'362.25

31'100

22.2500

6'919.75

38'100

22.2500

8'477.25

45'100

22.2500

10'034.75

17'200

22.2500

3'827.00

24'200

22.2500

5'384.50

31'200

22.2500

6'942.00

38'200

22.2500

8'499.50

45'200

22.2500

10'057.00

17'300

22.2500

3'849.25

24'300

22.2500

5'406.75

31'300

22.2500

6'964.25

38'300

22.2500

8'521.75

45'300

22.2500

10'079.25

17'400

22.2500

3'871.50

24'400

22.2500

5'429.00

31'400

22.2500

6'986.50

38'400

22.2500

8'544.00

45'400

22.2500

10'101.50

17'500

22.2500

3'893.75

24'500

22.2500

5'451.25

31'500

22.2500

7'008.75

38'500

22.2500

8'566.25

45'500

22.2500

10'123.75

17'600

22.2500

3'916.00

24'600

22.2500

5'473.50

31'600

22.2500

7'031.00

38'600

22.2500

8'588.50

45'600

22.2500

10'146.00

17'700

22.2500

3'938.25

24'700

22.2500

5'495.75

31'700

22.2500

7'053.25

38'700

22.2500

8'610.75

45'700

22.2500

10'168.25

17'800

22.2500

3'960.50

24'800

22.2500

5'518.00

31'800

22.2500

7'075.50

38'800

22.2500

8'633.00

45'800

22.2500

10'190.50

17'900

22.2500

3'982.75

24'900

22.2500

5'540.25

31'900

22.2500

7'097.75

38'900

22.2500

8'655.25

45'900

22.2500

10'212.75

18'000

22.2500

4'005.00

25'000

22.2500

5'562.50

32'000

22.2500

7'120.00

39'000

22.2500

8'677.50

46'000

22.2500

10'235.00

18'100

22.2500

4'027.25

25'100

22.2500

5'584.75

32'100

22.2500

7'142.25

39'100

22.2500

8'699.75

46'100

22.2500

10'257.25

18'200

22.2500

4'049.50

25'200

22.2500

5'607.00

32'200

22.2500

7'164.50

39'200

22.2500

8'722.00

46'200

22.2500

10'279.50

18'300

22.2500

4'071.75

25'300

22.2500

5'629.25

32'300

22.2500

7'186.75

39'300

22.2500

8'744.25

46'300

22.2500

10'301.75

18'400

22.2500

4'094.00

25'400

22.2500

5'651.50

32'400

22.2500

7'209.00

39'400

22.2500

8'766.50

46'400

22.2500

10'324.00

18'500

22.2500

4'116.25

25'500

22.2500

5'673.75

32'500

22.2500

7'231.25

39'500

22.2500

8'788.75

46'500

22.2500

10'346.25

18'600

22.2500

4'138.50

25'600

22.2500

5'696.00

32'600

22.2500

7'253.50

39'600

22.2500

8'811.00

46'600

22.2500

10'368.50

18'700

22.2500

4'160.75

25'700

22.2500

5'718.25

32'700

22.2500

7'275.75

39'700

22.2500

8'833.25

46'700

22.2500

10'390.75

18'800

22.2500

4'183.00

25'800

22.2500

5'740.50

32'800

22.2500

7'298.00

39'800

22.2500

8'855.50

46'800

22.2500

10'413.00

18'900

22.2500

4'205.25

25'900

22.2500

5'762.75

32'900

22.2500

7'320.25

39'900

22.2500

8'877.75

46'900

22.2500

10'435.25

19'000

22.2500

4'227.50

26'000

22.2500

5'785.00

33'000

22.2500

7'342.50

40'000

22.2500

8'900.00

47'000

22.2500

10'457.50

19'100

22.2500

4'249.75

26'100

22.2500

5'807.25

33'100

22.2500

7'364.75

40'100

22.2500

8'922.25

47'100

22.2500

10'479.75

19'200

22.2500

4'272.00

26'200

22.2500

5'829.50

33'200

22.2500

7'387.00

40'200

22.2500

8'944.50

47'200

22.2500

10'502.00

19'300

22.2500

4'294.25

26'300

22.2500

5'851.75

33'300

22.2500

7'409.25

40'300

22.2500

8'966.75

47'300

22.2500

10'524.25

19'400

22.2500

4'316.50

26'400

22.2500

5'874.00

33'400

22.2500

7'431.50

40'400

22.2500

8'989.00

47'400

22.2500

10'546.50

19'500

22.2500

4'338.75

26'500

22.2500

5'896.25

33'500

22.2500

7'453.75

40'500

22.2500

9'011.25

47'500

22.2500

10'568.75

19'600

22.2500

4'361.00

26'600

22.2500

5'918.50

33'600

22.2500

7'476.00

40'600

22.2500

9'033.50

47'600

22.2500

10'591.00

19'700

22.2500

4'383.25

26'700

22.2500

5'940.75

33'700

22.2500

7'498.25

40'700

22.2500

9'055.75

47'700

22.2500

10'613.25

19'800

22.2500

4'405.50

26'800

22.2500

5'963.00

33'800

22.2500

7'520.50

40'800

22.2500

9'078.00

47'800

22.2500

10'635.50

19'900

22.2500

4'427.75

26'900

22.2500

5'985.25

33'900

22.2500

7'542.75

40'900

22.2500

9'100.25

47'900

22.2500

10'657.75

20'000

22.2500

4'450.00

27'000

22.2500

6'007.50

34'000

22.2500

7'565.00

41'000

22.2500

9'122.50

48'000

22.2500

10'680.00

20'100

22.2500

4'472.25

27'100

22.2500

6'029.75

34'100

22.2500

7'587.25

41'100

22.2500

9'144.75

48'100

22.2500

10'702.25

20'200

22.2500

4'494.50

27'200

22.2500

6'052.00

34'200

22.2500

7'609.50

41'200

22.2500

9'167.00

48'200

22.2500

10'724.50

20'300

22.2500

4'516.75

27'300

22.2500

6'074.25

34'300

22.2500

7'631.75

41'300

22.2500

9'189.25

48'300

22.2500

10'746.75

20'400

22.2500

4'539.00

27'400

22.2500

6'096.50

34'400

22.2500

7'654.00

41'400

22.2500

9'211.50

48'400

22.2500

10'769.00

20'500

22.2500

4'561.25

27'500

22.2500

6'118.75

34'500

22.2500

7'676.25

41'500

22.2500

9'233.75

48'500

22.2500

10'791.25

20'600

22.2500

4'583.50

27'600

22.2500

6'141.00

34'600

22.2500

7'698.50

41'600

22.2500

9'256.00

48'600

22.2500

10'813.50

20'700

22.2500

4'605.75

27'700

22.2500

6'163.25

34'700

22.2500

7'720.75

41'700

22.2500

9'278.25

48'700

22.2500

10'835.75

20'800

22.2500

4'628.00

27'800

22.2500

6'185.50

34'800

22.2500

7'743.00

41'800

22.2500

9'300.50

48'800

22.2500

10'858.00

20'900

22.2500

4'650.25

27'900

22.2500

6'207.75

34'900

22.2500

7'765.25

41'900

22.2500

9'322.75

48'900

22.2500

10'880.25

21'000

22.2500

4'672.50

28'000

22.2500

6'230.00

35'000

22.2500

7'787.50

42'000

22.2500

9'345.00

49'000

22.2500

10'902.50

21'100

22.2500

4'694.75

28'100

22.2500

6'252.25

35'100

22.2500

7'809.75

42'100

22.2500

9'367.25

49'100

22.2500

10'924.75

21'200

22.2500

4'717.00

28'200

22.2500

6'274.50

35'200

22.2500

7'832.00

42'200

22.2500

9'389.50

49'200

22.2500

10'947.00

21'300

22.2500

4'739.25

28'300

22.2500

6'296.75

35'300

22.2500

7'854.25

42'300

22.2500

9'411.75

49'300

22.2500

10'969.25

21'400

22.2500

4'761.50

28'400

22.2500

6'319.00

35'400

22.2500

7'876.50

42'400

22.2500

9'434.00

49'400

22.2500

10'991.50

21'500

22.2500

4'783.75

28'500

22.2500

6'341.25

35'500

22.2500

7'898.75

42'500

22.2500

9'456.25

49'500

22.2500

11'013.75

21'600

22.2500

4'806.00

28'600

22.2500

6'363.50

35'600

22.2500

7'921.00

42'600

22.2500

9'478.50

49'600

22.2500

11'036.00

21'700

22.2500

4'828.25

28'700

22.2500

6'385.75

35'700

22.2500

7'943.25

42'700

22.2500

9'500.75

49'700

22.2500

11'058.25

21'800

22.2500

4'850.50

28'800

22.2500

6'408.00

35'800

22.2500

7'965.50

42'800

22.2500

9'523.00

49'800

22.2500

11'080.50

21'900

22.2500

4'872.75

28'900

22.2500

6'430.25

35'900

22.2500

7'987.75

42'900

22.2500

9'545.25

49'900

22.2500

11'102.75

Einkommen

Einkommenssteuer Tarif B

für in ungetrennter Ehe

lebende Personen und Einelternfamilien

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

50'000

22.2500

11'125.00

57'000

22.2500

12'682.50

64'000

22.2500

14'240.00

71'000

22.2500

15'797.50

78'000

22.2500

17'355.00

50'100

22.2500

11'147.25

57'100

22.2500

12'704.75

64'100

22.2500

14'262.25

71'100

22.2500

15'819.75

78'100

22.2500

17'377.25

50'200

22.2500

11'169.50

57'200

22.2500

12'727.00

64'200

22.2500

14'284.50

71'200

22.2500

15'842.00

78'200

22.2500

17'399.50

50'300

22.2500

11'191.75

57'300

22.2500

12'749.25

64'300

22.2500

14'306.75

71'300

22.2500

15'864.25

78'300

22.2500

17'421.75

50'400

22.2500

11'214.00

57'400

22.2500

12'771.50

64'400

22.2500

14'329.00

71'400

22.2500

15'886.50

78'400

22.2500

17'444.00

50'500

22.2500

11'236.25

57'500

22.2500

12'793.75

64'500

22.2500

14'351.25

71'500

22.2500

15'908.75

78'500

22.2500

17'466.25

50'600

22.2500

11'258.50

57'600

22.2500

12'816.00

64'600

22.2500

14'373.50

71'600

22.2500

15'931.00

78'600

22.2500

17'488.50

50'700

22.2500

11'280.75

57'700

22.2500

12'838.25

64'700

22.2500

14'395.75

71'700

22.2500

15'953.25

78'700

22.2500

17'510.75

50'800

22.2500

11'303.00

57'800

22.2500

12'860.50

64'800

22.2500

14'418.00

71'800

22.2500

15'975.50

78'800

22.2500

17'533.00

50'900

22.2500

11'325.25

57'900

22.2500

12'882.75

64'900

22.2500

14'440.25

71'900

22.2500

15'997.75

78'900

22.2500

17'555.25

51'000

22.2500

11'347.50

58'000

22.2500

12'905.00

65'000

22.2500

14'462.50

72'000

22.2500

16'020.00

79'000

22.2500

17'577.50

51'100

22.2500

11'369.75

58'100

22.2500

12'927.25

65'100

22.2500

14'484.75

72'100

22.2500

16'042.25

79'100

22.2500

17'599.75

51'200

22.2500

11'392.00

58'200

22.2500

12'949.50

65'200

22.2500

14'507.00

72'200

22.2500

16'064.50

79'200

22.2500

17'622.00

51'300

22.2500

11'414.25

58'300

22.2500

12'971.75

65'300

22.2500

14'529.25

72'300

22.2500

16'086.75

79'300

22.2500

17'644.25

51'400

22.2500

11'436.50

58'400

22.2500

12'994.00

65'400

22.2500

14'551.50

72'400

22.2500

16'109.00

79'400

22.2500

17'666.50

51'500

22.2500

11'458.75

58'500

22.2500

13'016.25

65'500

22.2500

14'573.75

72'500

22.2500

16'131.25

79'500

22.2500

17'688.75

51'600

22.2500

11'481.00

58'600

22.2500

13'038.50

65'600

22.2500

14'596.00

72'600

22.2500

16'153.50

79'600

22.2500

17'711.00

51'700

22.2500

11'503.25

58'700

22.2500

13'060.75

65'700

22.2500

14'618.25

72'700

22.2500

16'175.75

79'700

22.2500

17'733.25

51'800

22.2500

11'525.50

58'800

22.2500

13'083.00

65'800

22.2500

14'640.50

72'800

22.2500

16'198.00

79'800

22.2500

17'755.50

51'900

22.2500

11'547.75

58'900

22.2500

13'105.25

65'900

22.2500

14'662.75

72'900

22.2500

16'220.25

79'900

22.2500

17'777.75

52'000

22.2500

11'570.00

59'000

22.2500

13'127.50

66'000

22.2500

14'685.00

73'000

22.2500

16'242.50

80'000

22.2500

17'800.00

52'100

22.2500

11'592.25

59'100

22.2500

13'149.75

66'100

22.2500

14'707.25

73'100

22.2500

16'264.75

80'100

22.2500

17'822.25

52'200

22.2500

11'614.50

59'200

22.2500

13'172.00

66'200

22.2500

14'729.50

73'200

22.2500

16'287.00

80'200

22.2500

17'844.50

52'300

22.2500

11'636.75

59'300

22.2500

13'194.25

66'300

22.2500

14'751.75

73'300

22.2500

16'309.25

80'300

22.2500

17'866.75

52'400

22.2500

11'659.00

59'400

22.2500

13'216.50

66'400

22.2500

14'774.00

73'400

22.2500

16'331.50

80'400

22.2500

17'889.00

52'500

22.2500

11'681.25

59'500

22.2500

13'238.75

66'500

22.2500

14'796.25

73'500

22.2500

16'353.75

80'500

22.2500

17'911.25

52'600

22.2500

11'703.50

59'600

22.2500

13'261.00

66'600

22.2500

14'818.50

73'600

22.2500

16'376.00

80'600

22.2500

17'933.50

52'700

22.2500

11'725.75

59'700

22.2500

13'283.25

66'700

22.2500

14'840.75

73'700

22.2500

16'398.25

80'700

22.2500

17'955.75

52'800

22.2500

11'748.00

59'800

22.2500

13'305.50

66'800

22.2500

14'863.00

73'800

22.2500

16'420.50

80'800

22.2500

17'978.00

52'900

22.2500

11'770.25

59'900

22.2500

13'327.75

66'900

22.2500

14'885.25

73'900

22.2500

16'442.75

80'900

22.2500

18'000.25

53'000

22.2500

11'792.50

60'000

22.2500

13'350.00

67'000

22.2500

14'907.50

74'000

22.2500

16'465.00

81'000

22.2500

18'022.50

53'100

22.2500

11'814.75

60'100

22.2500

13'372.25

67'100

22.2500

14'929.75

74'100

22.2500

16'487.25

81'100

22.2500

18'044.75

53'200

22.2500

11'837.00

60'200

22.2500

13'394.50

67'200

22.2500

14'952.00

74'200

22.2500

16'509.50

81'200

22.2500

18'067.00

53'300

22.2500

11'859.25

60'300

22.2500

13'416.75

67'300

22.2500

14'974.25

74'300

22.2500

16'531.75

81'300

22.2500

18'089.25

53'400

22.2500

11'881.50

60'400

22.2500

13'439.00

67'400

22.2500

14'996.50

74'400

22.2500

16'554.00

81'400

22.2500

18'111.50

53'500

22.2500

11'903.75

60'500

22.2500

13'461.25

67'500

22.2500

15'018.75

74'500

22.2500

16'576.25

81'500

22.2500

18'133.75

53'600

22.2500

11'926.00

60'600

22.2500

13'483.50

67'600

22.2500

15'041.00

74'600

22.2500

16'598.50

81'600

22.2500

18'156.00

53'700

22.2500

11'948.25

60'700

22.2500

13'505.75

67'700

22.2500

15'063.25

74'700

22.2500

16'620.75

81'700

22.2500

18'178.25

53'800

22.2500

11'970.50

60'800

22.2500

13'528.00

67'800

22.2500

15'085.50

74'800

22.2500

16'643.00

81'800

22.2500

18'200.50

53'900

22.2500

11'992.75

60'900

22.2500

13'550.25

67'900

22.2500

15'107.75

74'900

22.2500

16'665.25

81'900

22.2500

18'222.75

54'000

22.2500

12'015.00

61'000

22.2500

13'572.50

68'000

22.2500

15'130.00

75'000

22.2500

16'687.50

82'000

22.2500

18'245.00

54'100

22.2500

12'037.25

61'100

22.2500

13'594.75

68'100

22.2500

15'152.25

75'100

22.2500

16'709.75

82'100

22.2500

18'267.25

54'200

22.2500

12'059.50

61'200

22.2500

13'617.00

68'200

22.2500

15'174.50

75'200

22.2500

16'732.00

82'200

22.2500

18'289.50

54'300

22.2500

12'081.75

61'300

22.2500

13'639.25

68'300

22.2500

15'196.75

75'300

22.2500

16'754.25

82'300

22.2500

18'311.75

54'400

22.2500

12'104.00

61'400

22.2500

13'661.50

68'400

22.2500

15'219.00

75'400

22.2500

16'776.50

82'400

22.2500

18'334.00

54'500

22.2500

12'126.25

61'500

22.2500

13'683.75

68'500

22.2500

15'241.25

75'500

22.2500

16'798.75

82'500

22.2500

18'356.25

54'600

22.2500

12'148.50

61'600

22.2500

13'706.00

68'600

22.2500

15'263.50

75'600

22.2500

16'821.00

82'600

22.2500

18'378.50

54'700

22.2500

12'170.75

61'700

22.2500

13'728.25

68'700

22.2500

15'285.75

75'700

22.2500

16'843.25

82'700

22.2500

18'400.75

54'800

22.2500

12'193.00

61'800

22.2500

13'750.50

68'800

22.2500

15'308.00

75'800

22.2500

16'865.50

82'800

22.2500

18'423.00

54'900

22.2500

12'215.25

61'900

22.2500

13'772.75

68'900

22.2500

15'330.25

75'900

22.2500

16'887.75

82'900

22.2500

18'445.25

55'000

22.2500

12'237.50

62'000

22.2500

13'795.00

69'000

22.2500

15'352.50

76'000

22.2500

16'910.00

83'000

22.2500

18'467.50

55'100

22.2500

12'259.75

62'100

22.2500

13'817.25

69'100

22.2500

15'374.75

76'100

22.2500

16'932.25

83'100

22.2500

18'489.75

55'200

22.2500

12'282.00

62'200

22.2500

13'839.50

69'200

22.2500

15'397.00

76'200

22.2500

16'954.50

83'200

22.2500

18'512.00

55'300

22.2500

12'304.25

62'300

22.2500

13'861.75

69'300

22.2500

15'419.25

76'300

22.2500

16'976.75

83'300

22.2500

18'534.25

55'400

22.2500

12'326.50

62'400

22.2500

13'884.00

69'400

22.2500

15'441.50

76'400

22.2500

16'999.00

83'400

22.2500

18'556.50

55'500

22.2500

12'348.75

62'500

22.2500

13'906.25

69'500

22.2500

15'463.75

76'500

22.2500

17'021.25

83'500

22.2500

18'578.75

55'600

22.2500

12'371.00

62'600

22.2500

13'928.50

69'600

22.2500

15'486.00

76'600

22.2500

17'043.50

83'600

22.2500

18'601.00

55'700

22.2500

12'393.25

62'700

22.2500

13'950.75

69'700

22.2500

15'508.25

76'700

22.2500

17'065.75

83'700

22.2500

18'623.25

55'800

22.2500

12'415.50

62'800

22.2500

13'973.00

69'800

22.2500

15'530.50

76'800

22.2500

17'088.00

83'800

22.2500

18'645.50

55'900

22.2500

12'437.75

62'900

22.2500

13'995.25

69'900

22.2500

15'552.75

76'900

22.2500

17'110.25

83'900

22.2500

18'667.75

56'000

22.2500

12'460.00

63'000

22.2500

14'017.50

70'000

22.2500

15'575.00

77'000

22.2500

17'132.50

84'000

22.2500

18'690.00

56'100

22.2500

12'482.25

63'100

22.2500

14'039.75

70'100

22.2500

15'597.25

77'100

22.2500

17'154.75

84'100

22.2500

18'712.25

56'200

22.2500

12'504.50

63'200

22.2500

14'062.00

70'200

22.2500

15'619.50

77'200

22.2500

17'177.00

84'200

22.2500

18'734.50

56'300

22.2500

12'526.75

63'300

22.2500

14'084.25

70'300

22.2500

15'641.75

77'300

22.2500

17'199.25

84'300

22.2500

18'756.75

56'400

22.2500

12'549.00

63'400

22.2500

14'106.50

70'400

22.2500

15'664.00

77'400

22.2500

17'221.50

84'400

22.2500

18'779.00

56'500

22.2500

12'571.25

63'500

22.2500

14'128.75

70'500

22.2500

15'686.25

77'500

22.2500

17'243.75

84'500

22.2500

18'801.25

56'600

22.2500

12'593.50

63'600

22.2500

14'151.00

70'600

22.2500

15'708.50

77'600

22.2500

17'266.00

84'600

22.2500

18'823.50

56'700

22.2500

12'615.75

63'700

22.2500

14'173.25

70'700

22.2500

15'730.75

77'700

22.2500

17'288.25

84'700

22.2500

18'845.75

56'800

22.2500

12'638.00

63'800

22.2500

14'195.50

70'800

22.2500

15'753.00

77'800

22.2500

17'310.50

84'800

22.2500

18'868.00

56'900

22.2500

12'660.25

63'900

22.2500

14'217.75

70'900

22.2500

15'775.25

77'900

22.2500

17'332.75

84'900

22.2500

18'890.25

Einkommen

Einkommenssteuer Tarif B

für in ungetrennter Ehe

lebende Personen und Einelternfamilien

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

85'000

22.2500

18'912.50

92'000

22.2500

20'470.00

99'000

22.2500

22'027.50

106'000

22.2500

23'585.00

113'000

22.2500

25'142.50

85'100

22.2500

18'934.75

92'100

22.2500

20'492.25

99'100

22.2500

22'049.75

106'100

22.2500

23'607.25

113'100

22.2500

25'164.75

85'200

22.2500

18'957.00

92'200

22.2500

20'514.50

99'200

22.2500

22'072.00

106'200

22.2500

23'629.50

113'200

22.2500

25'187.00

85'300

22.2500

18'979.25

92'300

22.2500

20'536.75

99'300

22.2500

22'094.25

106'300

22.2500

23'651.75

113'300

22.2500

25'209.25

85'400

22.2500

19'001.50

92'400

22.2500

20'559.00

99'400

22.2500

22'116.50

106'400

22.2500

23'674.00

113'400

22.2500

25'231.50

85'500

22.2500

19'023.75

92'500

22.2500

20'581.25

99'500

22.2500

22'138.75

106'500

22.2500

23'696.25

113'500

22.2500

25'253.75

85'600

22.2500

19'046.00

92'600

22.2500

20'603.50

99'600

22.2500

22'161.00

106'600

22.2500

23'718.50

113'600

22.2500

25'276.00

85'700

22.2500

19'068.25

92'700

22.2500

20'625.75

99'700

22.2500

22'183.25

106'700

22.2500

23'740.75

113'700

22.2500

25'298.25

85'800

22.2500

19'090.50

92'800

22.2500

20'648.00

99'800

22.2500

22'205.50

106'800

22.2500

23'763.00

113'800

22.2500

25'320.50

85'900

22.2500

19'112.75

92'900

22.2500

20'670.25

99'900

22.2500

22'227.75

106'900

22.2500

23'785.25

113'900

22.2500

25'342.75

86'000

22.2500

19'135.00

93'000

22.2500

20'692.50

100'000

22.2500

22'250.00

107'000

22.2500

23'807.50

114'000

22.2500

25'365.00

86'100

22.2500

19'157.25

93'100

22.2500

20'714.75

100'100

22.2500

22'272.25

107'100

22.2500

23'829.75

114'100

22.2500

25'387.25

86'200

22.2500

19'179.50

93'200

22.2500

20'737.00

100'200

22.2500

22'294.50

107'200

22.2500

23'852.00

114'200

22.2500

25'409.50

86'300

22.2500

19'201.75

93'300

22.2500

20'759.25

100'300

22.2500

22'316.75

107'300

22.2500

23'874.25

114'300

22.2500

25'431.75

86'400

22.2500

19'224.00

93'400

22.2500

20'781.50

100'400

22.2500

22'339.00

107'400

22.2500

23'896.50

114'400

22.2500

25'454.00

86'500

22.2500

19'246.25

93'500

22.2500

20'803.75

100'500

22.2500

22'361.25

107'500

22.2500

23'918.75

114'500

22.2500

25'476.25

86'600

22.2500

19'268.50

93'600

22.2500

20'826.00

100'600

22.2500

22'383.50

107'600

22.2500

23'941.00

114'600

22.2500

25'498.50

86'700

22.2500

19'290.75

93'700

22.2500

20'848.25

100'700

22.2500

22'405.75

107'700

22.2500

23'963.25

114'700

22.2500

25'520.75

86'800

22.2500

19'313.00

93'800

22.2500

20'870.50

100'800

22.2500

22'428.00

107'800

22.2500

23'985.50

114'800

22.2500

25'543.00

86'900

22.2500

19'335.25

93'900

22.2500

20'892.75

100'900

22.2500

22'450.25

107'900

22.2500

24'007.75

114'900

22.2500

25'565.25

87'000

22.2500

19'357.50

94'000

22.2500

20'915.00

101'000

22.2500

22'472.50

108'000

22.2500

24'030.00

115'000

22.2500

25'587.50

87'100

22.2500

19'379.75

94'100

22.2500

20'937.25

101'100

22.2500

22'494.75

108'100

22.2500

24'052.25

115'100

22.2500

25'609.75

87'200

22.2500

19'402.00

94'200

22.2500

20'959.50

101'200

22.2500

22'517.00

108'200

22.2500

24'074.50

115'200

22.2500

25'632.00

87'300

22.2500

19'424.25

94'300

22.2500

20'981.75

101'300

22.2500

22'539.25

108'300

22.2500

24'096.75

115'300

22.2500

25'654.25

87'400

22.2500

19'446.50

94'400

22.2500

21'004.00

101'400

22.2500

22'561.50

108'400

22.2500

24'119.00

115'400

22.2500

25'676.50

87'500

22.2500

19'468.75

94'500

22.2500

21'026.25

101'500

22.2500

22'583.75

108'500

22.2500

24'141.25

115'500

22.2500

25'698.75

87'600

22.2500

19'491.00

94'600

22.2500

21'048.50

101'600

22.2500

22'606.00

108'600

22.2500

24'163.50

115'600

22.2500

25'721.00

87'700

22.2500

19'513.25

94'700

22.2500

21'070.75

101'700

22.2500

22'628.25

108'700

22.2500

24'185.75

115'700

22.2500

25'743.25

87'800

22.2500

19'535.50

94'800

22.2500

21'093.00

101'800

22.2500

22'650.50

108'800

22.2500

24'208.00

115'800

22.2500

25'765.50

87'900

22.2500

19'557.75

94'900

22.2500

21'115.25

101'900

22.2500

22'672.75

108'900

22.2500

24'230.25

115'900

22.2500

25'787.75

88'000

22.2500

19'580.00

95'000

22.2500

21'137.50

102'000

22.2500

22'695.00

109'000

22.2500

24'252.50

116'000

22.2500

25'810.00

88'100

22.2500

19'602.25

95'100

22.2500

21'159.75

102'100

22.2500

22'717.25

109'100

22.2500

24'274.75

116'100

22.2500

25'832.25

88'200

22.2500

19'624.50

95'200

22.2500

21'182.00

102'200

22.2500

22'739.50

109'200

22.2500

24'297.00

116'200

22.2500

25'854.50

88'300

22.2500

19'646.75

95'300

22.2500

21'204.25

102'300

22.2500

22'761.75

109'300

22.2500

24'319.25

116'300

22.2500

25'876.75

88'400

22.2500

19'669.00

95'400

22.2500

21'226.50

102'400

22.2500

22'784.00

109'400

22.2500

24'341.50

116'400

22.2500

25'899.00

88'500

22.2500

19'691.25

95'500

22.2500

21'248.75

102'500

22.2500

22'806.25

109'500

22.2500

24'363.75

116'500

22.2500

25'921.25

88'600

22.2500

19'713.50

95'600

22.2500

21'271.00

102'600

22.2500

22'828.50

109'600

22.2500

24'386.00

116'600

22.2500

25'943.50

88'700

22.2500

19'735.75

95'700

22.2500

21'293.25

102'700

22.2500

22'850.75

109'700

22.2500

24'408.25

116'700

22.2500

25'965.75

88'800

22.2500

19'758.00

95'800

22.2500

21'315.50

102'800

22.2500

22'873.00

109'800

22.2500

24'430.50

116'800

22.2500

25'988.00

88'900

22.2500

19'780.25

95'900

22.2500

21'337.75

102'900

22.2500

22'895.25

109'900

22.2500

24'452.75

116'900

22.2500

26'010.25

89'000

22.2500

19'802.50

96'000

22.2500

21'360.00

103'000

22.2500

22'917.50

110'000

22.2500

24'475.00

117'000

22.2500

26'032.50

89'100

22.2500

19'824.75

96'100

22.2500

21'382.25

103'100

22.2500

22'939.75

110'100

22.2500

24'497.25

117'100

22.2500

26'054.75

89'200

22.2500

19'847.00

96'200

22.2500

21'404.50

103'200

22.2500

22'962.00

110'200

22.2500

24'519.50

117'200

22.2500

26'077.00

89'300

22.2500

19'869.25

96'300

22.2500

21'426.75

103'300

22.2500

22'984.25

110'300

22.2500

24'541.75

117'300

22.2500

26'099.25

89'400

22.2500

19'891.50

96'400

22.2500

21'449.00

103'400

22.2500

23'006.50

110'400

22.2500

24'564.00

117'400

22.2500

26'121.50

89'500

22.2500

19'913.75

96'500

22.2500

21'471.25

103'500

22.2500

23'028.75

110'500

22.2500

24'586.25

117'500

22.2500

26'143.75

89'600

22.2500

19'936.00

96'600

22.2500

21'493.50

103'600

22.2500

23'051.00

110'600

22.2500

24'608.50

117'600

22.2500

26'166.00

89'700

22.2500

19'958.25

96'700

22.2500

21'515.75

103'700

22.2500

23'073.25

110'700

22.2500

24'630.75

117'700

22.2500

26'188.25

89'800

22.2500

19'980.50

96'800

22.2500

21'538.00

103'800

22.2500

23'095.50

110'800

22.2500

24'653.00

117'800

22.2500

26'210.50

89'900

22.2500

20'002.75

96'900

22.2500

21'560.25

103'900

22.2500

23'117.75

110'900

22.2500

24'675.25

117'900

22.2500

26'232.75

90'000

22.2500

20'025.00

97'000

22.2500

21'582.50

104'000

22.2500

23'140.00

111'000

22.2500

24'697.50

118'000

22.2500

26'255.00

90'100

22.2500

20'047.25

97'100

22.2500

21'604.75

104'100

22.2500

23'162.25

111'100

22.2500

24'719.75

118'100

22.2500

26'277.25

90'200

22.2500

20'069.50

97'200

22.2500

21'627.00

104'200

22.2500

23'184.50

111'200

22.2500

24'742.00

118'200

22.2500

26'299.50

90'300

22.2500

20'091.75

97'300

22.2500

21'649.25

104'300

22.2500

23'206.75

111'300

22.2500

24'764.25

118'300

22.2500

26'321.75

90'400

22.2500

20'114.00

97'400

22.2500

21'671.50

104'400

22.2500

23'229.00

111'400

22.2500

24'786.50

118'400

22.2500

26'344.00

90'500

22.2500

20'136.25

97'500

22.2500

21'693.75

104'500

22.2500

23'251.25

111'500

22.2500

24'808.75

118'500

22.2500

26'366.25

90'600

22.2500

20'158.50

97'600

22.2500

21'716.00

104'600

22.2500

23'273.50

111'600

22.2500

24'831.00

118'600

22.2500

26'388.50

90'700

22.2500

20'180.75

97'700

22.2500

21'738.25

104'700

22.2500

23'295.75

111'700

22.2500

24'853.25

118'700

22.2500

26'410.75

90'800

22.2500

20'203.00

97'800

22.2500

21'760.50

104'800

22.2500

23'318.00

111'800

22.2500

24'875.50

118'800

22.2500

26'433.00

90'900

22.2500

20'225.25

97'900

22.2500

21'782.75

104'900

22.2500

23'340.25

111'900

22.2500

24'897.75

118'900

22.2500

26'455.25

91'000

22.2500

20'247.50

98'000

22.2500

21'805.00

105'000

22.2500

23'362.50

112'000

22.2500

24'920.00

119'000

22.2500

26'477.50

91'100

22.2500

20'269.75

98'100

22.2500

21'827.25

105'100

22.2500

23'384.75

112'100

22.2500

24'942.25

119'100

22.2500

26'499.75

91'200

22.2500

20'292.00

98'200

22.2500

21'849.50

105'200

22.2500

23'407.00

112'200

22.2500

24'964.50

119'200

22.2500

26'522.00

91'300

22.2500

20'314.25

98'300

22.2500

21'871.75

105'300

22.2500

23'429.25

112'300

22.2500

24'986.75

119'300

22.2500

26'544.25

91'400

22.2500

20'336.50

98'400

22.2500

21'894.00

105'400

22.2500

23'451.50

112'400

22.2500

25'009.00

119'400

22.2500

26'566.50

91'500

22.2500

20'358.75

98'500

22.2500

21'916.25

105'500

22.2500

23'473.75

112'500

22.2500

25'031.25

119'500

22.2500

26'588.75

91'600

22.2500

20'381.00

98'600

22.2500

21'938.50

105'600

22.2500

23'496.00

112'600

22.2500

25'053.50

119'600

22.2500

26'611.00

91'700

22.2500

20'403.25

98'700

22.2500

21'960.75

105'700

22.2500

23'518.25

112'700

22.2500

25'075.75

119'700

22.2500

26'633.25

91'800

22.2500

20'425.50

98'800

22.2500

21'983.00

105'800

22.2500

23'540.50

112'800

22.2500

25'098.00

119'800

22.2500

26'655.50

91'900

22.2500

20'447.75

98'900

22.2500

22'005.25

105'900

22.2500

23'562.75

112'900

22.2500

25'120.25

119'900

22.2500

26'677.75

Einkommen

Einkommenssteuer Tarif B

für in ungetrennter Ehe

lebende Personen und Einelternfamilien

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

120'000

22.2500

26'700.00

127'000

22.2500

28'257.50

134'000

22.2500

29'815.00

141'000

22.2500

31'372.50

148'000

22.2500

32'930.00

120'100

22.2500

26'722.25

127'100

22.2500

28'279.75

134'100

22.2500

29'837.25

141'100

22.2500

31'394.75

148'100

22.2500

32'952.25

120'200

22.2500

26'744.50

127'200

22.2500

28'302.00

134'200

22.2500

29'859.50

141'200

22.2500

31'417.00

148'200

22.2500

32'974.50

120'300

22.2500

26'766.75

127'300

22.2500

28'324.25

134'300

22.2500

29'881.75

141'300

22.2500

31'439.25

148'300

22.2500

32'996.75

120'400

22.2500

26'789.00

127'400

22.2500

28'346.50

134'400

22.2500

29'904.00

141'400

22.2500

31'461.50

148'400

22.2500

33'019.00

120'500

22.2500

26'811.25

127'500

22.2500

28'368.75

134'500

22.2500

29'926.25

141'500

22.2500

31'483.75

148'500

22.2500

33'041.25

120'600

22.2500

26'833.50

127'600

22.2500

28'391.00

134'600

22.2500

29'948.50

141'600

22.2500

31'506.00

148'600

22.2500

33'063.50

120'700

22.2500

26'855.75

127'700

22.2500

28'413.25

134'700

22.2500

29'970.75

141'700

22.2500

31'528.25

148'700

22.2500

33'085.75

120'800

22.2500

26'878.00

127'800

22.2500

28'435.50

134'800

22.2500

29'993.00

141'800

22.2500

31'550.50

148'800

22.2500

33'108.00

120'900

22.2500

26'900.25

127'900

22.2500

28'457.75

134'900

22.2500

30'015.25

141'900

22.2500

31'572.75

148'900

22.2500

33'130.25

121'000

22.2500

26'922.50

128'000

22.2500

28'480.00

135'000

22.2500

30'037.50

142'000

22.2500

31'595.00

149'000

22.2500

33'152.50

121'100

22.2500

26'944.75

128'100

22.2500

28'502.25

135'100

22.2500

30'059.75

142'100

22.2500

31'617.25

149'100

22.2500

33'174.75

121'200

22.2500

26'967.00

128'200

22.2500

28'524.50

135'200

22.2500

30'082.00

142'200

22.2500

31'639.50

149'200

22.2500

33'197.00

121'300

22.2500

26'989.25

128'300

22.2500

28'546.75

135'300

22.2500

30'104.25

142'300

22.2500

31'661.75

149'300

22.2500

33'219.25

121'400

22.2500

27'011.50

128'400

22.2500

28'569.00

135'400

22.2500

30'126.50

142'400

22.2500

31'684.00

149'400

22.2500

33'241.50

121'500

22.2500

27'033.75

128'500

22.2500

28'591.25

135'500

22.2500

30'148.75

142'500

22.2500

31'706.25

149'500

22.2500

33'263.75

121'600

22.2500

27'056.00

128'600

22.2500

28'613.50

135'600

22.2500

30'171.00

142'600

22.2500

31'728.50

149'600

22.2500

33'286.00

121'700

22.2500

27'078.25

128'700

22.2500

28'635.75

135'700

22.2500

30'193.25

142'700

22.2500

31'750.75

149'700

22.2500

33'308.25

121'800

22.2500

27'100.50

128'800

22.2500

28'658.00

135'800

22.2500

30'215.50

142'800

22.2500

31'773.00

149'800

22.2500

33'330.50

121'900

22.2500

27'122.75

128'900

22.2500

28'680.25

135'900

22.2500

30'237.75

142'900

22.2500

31'795.25

149'900

22.2500

33'352.75

122'000

22.2500

27'145.00

129'000

22.2500

28'702.50

136'000

22.2500

30'260.00

143'000

22.2500

31'817.50

150'000

22.2500

33'375.00

122'100

22.2500

27'167.25

129'100

22.2500

28'724.75

136'100

22.2500

30'282.25

143'100

22.2500

31'839.75

150'100

22.2500

33'397.25

122'200

22.2500

27'189.50

129'200

22.2500

28'747.00

136'200

22.2500

30'304.50

143'200

22.2500

31'862.00

150'200

22.2500

33'419.50

122'300

22.2500

27'211.75

129'300

22.2500

28'769.25

136'300

22.2500

30'326.75

143'300

22.2500

31'884.25

150'300

22.2500

33'441.75

122'400

22.2500

27'234.00

129'400

22.2500

28'791.50

136'400

22.2500

30'349.00

143'400

22.2500

31'906.50

150'400

22.2500

33'464.00

122'500

22.2500

27'256.25

129'500

22.2500

28'813.75

136'500

22.2500

30'371.25

143'500

22.2500

31'928.75

150'500

22.2500

33'486.25

122'600

22.2500

27'278.50

129'600

22.2500

28'836.00

136'600

22.2500

30'393.50

143'600

22.2500

31'951.00

150'600

22.2500

33'508.50

122'700

22.2500

27'300.75

129'700

22.2500

28'858.25

136'700

22.2500

30'415.75

143'700

22.2500

31'973.25

150'700

22.2500

33'530.75

122'800

22.2500

27'323.00

129'800

22.2500

28'880.50

136'800

22.2500

30'438.00

143'800

22.2500

31'995.50

150'800

22.2500

33'553.00

122'900

22.2500

27'345.25

129'900

22.2500

28'902.75

136'900

22.2500

30'460.25

143'900

22.2500

32'017.75

150'900

22.2500

33'575.25

123'000

22.2500

27'367.50

130'000

22.2500

28'925.00

137'000

22.2500

30'482.50

144'000

22.2500

32'040.00

151'000

22.2500

33'597.50

123'100

22.2500

27'389.75

130'100

22.2500

28'947.25

137'100

22.2500

30'504.75

144'100

22.2500

32'062.25

151'100

22.2500

33'619.75

123'200

22.2500

27'412.00

130'200

22.2500

28'969.50

137'200

22.2500

30'527.00

144'200

22.2500

32'084.50

151'200

22.2500

33'642.00

123'300

22.2500

27'434.25

130'300

22.2500

28'991.75

137'300

22.2500

30'549.25

144'300

22.2500

32'106.75

151'300

22.2500

33'664.25

123'400

22.2500

27'456.50

130'400

22.2500

29'014.00

137'400

22.2500

30'571.50

144'400

22.2500

32'129.00

151'400

22.2500

33'686.50

123'500

22.2500

27'478.75

130'500

22.2500

29'036.25

137'500

22.2500

30'593.75

144'500

22.2500

32'151.25

151'500

22.2500

33'708.75

123'600

22.2500

27'501.00

130'600

22.2500

29'058.50

137'600

22.2500

30'616.00

144'600

22.2500

32'173.50

151'600

22.2500

33'731.00

123'700

22.2500

27'523.25

130'700

22.2500

29'080.75

137'700

22.2500

30'638.25

144'700

22.2500

32'195.75

151'700

22.2500

33'753.25

123'800

22.2500

27'545.50

130'800

22.2500

29'103.00

137'800

22.2500

30'660.50

144'800

22.2500

32'218.00

151'800

22.2500

33'775.50

123'900

22.2500

27'567.75

130'900

22.2500

29'125.25

137'900

22.2500

30'682.75

144'900

22.2500

32'240.25

151'900

22.2500

33'797.75

124'000

22.2500

27'590.00

131'000

22.2500

29'147.50

138'000

22.2500

30'705.00

145'000

22.2500

32'262.50

152'000

22.2500

33'820.00

124'100

22.2500

27'612.25

131'100

22.2500

29'169.75

138'100

22.2500

30'727.25

145'100

22.2500

32'284.75

152'100

22.2500

33'842.25

124'200

22.2500

27'634.50

131'200

22.2500

29'192.00

138'200

22.2500

30'749.50

145'200

22.2500

32'307.00

152'200

22.2500

33'864.50

124'300

22.2500

27'656.75

131'300

22.2500

29'214.25

138'300

22.2500

30'771.75

145'300

22.2500

32'329.25

152'300

22.2500

33'886.75

124'400

22.2500

27'679.00

131'400

22.2500

29'236.50

138'400

22.2500

30'794.00

145'400

22.2500

32'351.50

152'400

22.2500

33'909.00

124'500

22.2500

27'701.25

131'500

22.2500

29'258.75

138'500

22.2500

30'816.25

145'500

22.2500

32'373.75

152'500

22.2500

33'931.25

124'600

22.2500

27'723.50

131'600

22.2500

29'281.00

138'600

22.2500

30'838.50

145'600

22.2500

32'396.00

152'600

22.2500

33'953.50

124'700

22.2500

27'745.75

131'700

22.2500

29'303.25

138'700

22.2500

30'860.75

145'700

22.2500

32'418.25

152'700

22.2500

33'975.75

124'800

22.2500

27'768.00

131'800

22.2500

29'325.50

138'800

22.2500

30'883.00

145'800

22.2500

32'440.50

152'800

22.2500

33'998.00

124'900

22.2500

27'790.25

131'900

22.2500

29'347.75

138'900

22.2500

30'905.25

145'900

22.2500

32'462.75

152'900

22.2500

34'020.25

125'000

22.2500

27'812.50

132'000

22.2500

29'370.00

139'000

22.2500

30'927.50

146'000

22.2500

32'485.00

153'000

22.2500

34'042.50

125'100

22.2500

27'834.75

132'100

22.2500

29'392.25

139'100

22.2500

30'949.75

146'100

22.2500

32'507.25

153'100

22.2500

34'064.75

125'200

22.2500

27'857.00

132'200

22.2500

29'414.50

139'200

22.2500

30'972.00

146'200

22.2500

32'529.50

153'200

22.2500

34'087.00

125'300

22.2500

27'879.25

132'300

22.2500

29'436.75

139'300

22.2500

30'994.25

146'300

22.2500

32'551.75

153'300

22.2500

34'109.25

125'400

22.2500

27'901.50

132'400

22.2500

29'459.00

139'400

22.2500

31'016.50

146'400

22.2500

32'574.00

153'400

22.2500

34'131.50

125'500

22.2500

27'923.75

132'500

22.2500

29'481.25

139'500

22.2500

31'038.75

146'500

22.2500

32'596.25

153'500

22.2500

34'153.75

125'600

22.2500

27'946.00

132'600

22.2500

29'503.50

139'600

22.2500

31'061.00

146'600

22.2500

32'618.50

153'600

22.2500

34'176.00

125'700

22.2500

27'968.25

132'700

22.2500

29'525.75

139'700

22.2500

31'083.25

146'700

22.2500

32'640.75

153'700

22.2500

34'198.25

125'800

22.2500

27'990.50

132'800

22.2500

29'548.00

139'800

22.2500

31'105.50

146'800

22.2500

32'663.00

153'800

22.2500

34'220.50

125'900

22.2500

28'012.75

132'900

22.2500

29'570.25

139'900

22.2500

31'127.75

146'900

22.2500

32'685.25

153'900

22.2500

34'242.75

126'000

22.2500

28'035.00

133'000

22.2500

29'592.50

140'000

22.2500

31'150.00

147'000

22.2500

32'707.50

154'000

22.2500

34'265.00

126'100

22.2500

28'057.25

133'100

22.2500

29'614.75

140'100

22.2500

31'172.25

147'100

22.2500

32'729.75

154'100

22.2500

34'287.25

126'200

22.2500

28'079.50

133'200

22.2500

29'637.00

140'200

22.2500

31'194.50

147'200

22.2500

32'752.00

154'200

22.2500

34'309.50

126'300

22.2500

28'101.75

133'300

22.2500

29'659.25

140'300

22.2500

31'216.75

147'300

22.2500

32'774.25

154'300

22.2500

34'331.75

126'400

22.2500

28'124.00

133'400

22.2500

29'681.50

140'400

22.2500

31'239.00

147'400

22.2500

32'796.50

154'400

22.2500

34'354.00

126'500

22.2500

28'146.25

133'500

22.2500

29'703.75

140'500

22.2500

31'261.25

147'500

22.2500

32'818.75

154'500

22.2500

34'376.25

126'600

22.2500

28'168.50

133'600

22.2500

29'726.00

140'600

22.2500

31'283.50

147'600

22.2500

32'841.00

154'600

22.2500

34'398.50

126'700

22.2500

28'190.75

133'700

22.2500

29'748.25

140'700

22.2500

31'305.75

147'700

22.2500

32'863.25

154'700

22.2500

34'420.75

126'800

22.2500

28'213.00

133'800

22.2500

29'770.50

140'800

22.2500

31'328.00

147'800

22.2500

32'885.50

154'800

22.2500

34'443.00

126'900

22.2500

28'235.25

133'900

22.2500

29'792.75

140'900

22.2500

31'350.25

147'900

22.2500

32'907.75

154'900

22.2500

34'465.25

Einkommen

Einkommenssteuer Tarif B

für in ungetrennter Ehe

lebende Personen und Einelternfamilien

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

155'000

22.2500

34'487.50

162'000

22.2500

36'045.00

169'000

22.2500

37'602.50

176'000

22.2500

39'160.00

183'000

22.2500

40'717.50

155'100

22.2500

34'509.75

162'100

22.2500

36'067.25

169'100

22.2500

37'624.75

176'100

22.2500

39'182.25

183'100

22.2500

40'739.75

155'200

22.2500

34'532.00

162'200

22.2500

36'089.50

169'200

22.2500

37'647.00

176'200

22.2500

39'204.50

183'200

22.2500

40'762.00

155'300

22.2500

34'554.25

162'300

22.2500

36'111.75

169'300

22.2500

37'669.25

176'300

22.2500

39'226.75

183'300

22.2500

40'784.25

155'400

22.2500

34'576.50

162'400

22.2500

36'134.00

169'400

22.2500

37'691.50

176'400

22.2500

39'249.00

183'400

22.2500

40'806.50

155'500

22.2500

34'598.75

162'500

22.2500

36'156.25

169'500

22.2500

37'713.75

176'500

22.2500

39'271.25

183'500

22.2500

40'828.75

155'600

22.2500

34'621.00

162'600

22.2500

36'178.50

169'600

22.2500

37'736.00

176'600

22.2500

39'293.50

183'600

22.2500

40'851.00

155'700

22.2500

34'643.25

162'700

22.2500

36'200.75

169'700

22.2500

37'758.25

176'700

22.2500

39'315.75

183'700

22.2500

40'873.25

155'800

22.2500

34'665.50

162'800

22.2500

36'223.00

169'800

22.2500

37'780.50

176'800

22.2500

39'338.00

183'800

22.2500

40'895.50

155'900

22.2500

34'687.75

162'900

22.2500

36'245.25

169'900

22.2500

37'802.75

176'900

22.2500

39'360.25

183'900

22.2500

40'917.75

156'000

22.2500

34'710.00

163'000

22.2500

36'267.50

170'000

22.2500

37'825.00

177'000

22.2500

39'382.50

184'000

22.2500

40'940.00

156'100

22.2500

34'732.25

163'100

22.2500

36'289.75

170'100

22.2500

37'847.25

177'100

22.2500

39'404.75

184'100

22.2500

40'962.25

156'200

22.2500

34'754.50

163'200

22.2500

36'312.00

170'200

22.2500

37'869.50

177'200

22.2500

39'427.00

184'200

22.2500

40'984.50

156'300

22.2500

34'776.75

163'300

22.2500

36'334.25

170'300

22.2500

37'891.75

177'300

22.2500

39'449.25

184'300

22.2500

41'006.75

156'400

22.2500

34'799.00

163'400

22.2500

36'356.50

170'400

22.2500

37'914.00

177'400

22.2500

39'471.50

184'400

22.2500

41'029.00

156'500

22.2500

34'821.25

163'500

22.2500

36'378.75

170'500

22.2500

37'936.25

177'500

22.2500

39'493.75

184'500

22.2500

41'051.25

156'600

22.2500

34'843.50

163'600

22.2500

36'401.00

170'600

22.2500

37'958.50

177'600

22.2500

39'516.00

184'600

22.2500

41'073.50

156'700

22.2500

34'865.75

163'700

22.2500

36'423.25

170'700

22.2500

37'980.75

177'700

22.2500

39'538.25

184'700

22.2500

41'095.75

156'800

22.2500

34'888.00

163'800

22.2500

36'445.50

170'800

22.2500

38'003.00

177'800

22.2500

39'560.50

184'800

22.2500

41'118.00

156'900

22.2500

34'910.25

163'900

22.2500

36'467.75

170'900

22.2500

38'025.25

177'900

22.2500

39'582.75

184'900

22.2500

41'140.25

157'000

22.2500

34'932.50

164'000

22.2500

36'490.00

171'000

22.2500

38'047.50

178'000

22.2500

39'605.00

185'000

22.2500

41'162.50

157'100

22.2500

34'954.75

164'100

22.2500

36'512.25

171'100

22.2500

38'069.75

178'100

22.2500

39'627.25

185'100

22.2500

41'184.75

157'200

22.2500

34'977.00

164'200

22.2500

36'534.50

171'200

22.2500

38'092.00

178'200

22.2500

39'649.50

185'200

22.2500

41'207.00

157'300

22.2500

34'999.25

164'300

22.2500

36'556.75

171'300

22.2500

38'114.25

178'300

22.2500

39'671.75

185'300

22.2500

41'229.25

157'400

22.2500

35'021.50

164'400

22.2500

36'579.00

171'400

22.2500

38'136.50

178'400

22.2500

39'694.00

185'400

22.2500

41'251.50

157'500

22.2500

35'043.75

164'500

22.2500

36'601.25

171'500

22.2500

38'158.75

178'500

22.2500

39'716.25

185'500

22.2500

41'273.75

157'600

22.2500

35'066.00

164'600

22.2500

36'623.50

171'600

22.2500

38'181.00

178'600

22.2500

39'738.50

185'600

22.2500

41'296.00

157'700

22.2500

35'088.25

164'700

22.2500

36'645.75

171'700

22.2500

38'203.25

178'700

22.2500

39'760.75

185'700

22.2500

41'318.25

157'800

22.2500

35'110.50

164'800

22.2500

36'668.00

171'800

22.2500

38'225.50

178'800

22.2500

39'783.00

185'800

22.2500

41'340.50

157'900

22.2500

35'132.75

164'900

22.2500

36'690.25

171'900

22.2500

38'247.75

178'900

22.2500

39'805.25

185'900

22.2500

41'362.75

158'000

22.2500

35'155.00

165'000

22.2500

36'712.50

172'000

22.2500

38'270.00

179'000

22.2500

39'827.50

186'000

22.2500

41'385.00

158'100

22.2500

35'177.25

165'100

22.2500

36'734.75

172'100

22.2500

38'292.25

179'100

22.2500

39'849.75

186'100

22.2500

41'407.25

158'200

22.2500

35'199.50

165'200

22.2500

36'757.00

172'200

22.2500

38'314.50

179'200

22.2500

39'872.00

186'200

22.2500

41'429.50

158'300

22.2500

35'221.75

165'300

22.2500

36'779.25

172'300

22.2500

38'336.75

179'300

22.2500

39'894.25

186'300

22.2500

41'451.75

158'400

22.2500

35'244.00

165'400

22.2500

36'801.50

172'400

22.2500

38'359.00

179'400

22.2500

39'916.50

186'400

22.2500

41'474.00

158'500

22.2500

35'266.25

165'500

22.2500

36'823.75

172'500

22.2500

38'381.25

179'500

22.2500

39'938.75

186'500

22.2500

41'496.25

158'600

22.2500

35'288.50

165'600

22.2500

36'846.00

172'600

22.2500

38'403.50

179'600

22.2500

39'961.00

186'600

22.2500

41'518.50

158'700

22.2500

35'310.75

165'700

22.2500

36'868.25

172'700

22.2500

38'425.75

179'700

22.2500

39'983.25

186'700

22.2500

41'540.75

158'800

22.2500

35'333.00

165'800

22.2500

36'890.50

172'800

22.2500

38'448.00

179'800

22.2500

40'005.50

186'800

22.2500

41'563.00

158'900

22.2500

35'355.25

165'900

22.2500

36'912.75

172'900

22.2500

38'470.25

179'900

22.2500

40'027.75

186'900

22.2500

41'585.25

159'000

22.2500

35'377.50

166'000

22.2500

36'935.00

173'000

22.2500

38'492.50

180'000

22.2500

40'050.00

187'000

22.2500

41'607.50

159'100

22.2500

35'399.75

166'100

22.2500

36'957.25

173'100

22.2500

38'514.75

180'100

22.2500

40'072.25

187'100

22.2500

41'629.75

159'200

22.2500

35'422.00

166'200

22.2500

36'979.50

173'200

22.2500

38'537.00

180'200

22.2500

40'094.50

187'200

22.2500

41'652.00

159'300

22.2500

35'444.25

166'300

22.2500

37'001.75

173'300

22.2500

38'559.25

180'300

22.2500

40'116.75

187'300

22.2500

41'674.25

159'400

22.2500

35'466.50

166'400

22.2500

37'024.00

173'400

22.2500

38'581.50

180'400

22.2500

40'139.00

187'400

22.2500

41'696.50

159'500

22.2500

35'488.75

166'500

22.2500

37'046.25

173'500

22.2500

38'603.75

180'500

22.2500

40'161.25

187'500

22.2500

41'718.75

159'600

22.2500

35'511.00

166'600

22.2500

37'068.50

173'600

22.2500

38'626.00

180'600

22.2500

40'183.50

187'600

22.2500

41'741.00

159'700

22.2500

35'533.25

166'700

22.2500

37'090.75

173'700

22.2500

38'648.25

180'700

22.2500

40'205.75

187'700

22.2500

41'763.25

159'800

22.2500

35'555.50

166'800

22.2500

37'113.00

173'800

22.2500

38'670.50

180'800

22.2500

40'228.00

187'800

22.2500

41'785.50

159'900

22.2500

35'577.75

166'900

22.2500

37'135.25

173'900

22.2500

38'692.75

180'900

22.2500

40'250.25

187'900

22.2500

41'807.75

160'000

22.2500

35'600.00

167'000

22.2500

37'157.50

174'000

22.2500

38'715.00

181'000

22.2500

40'272.50

188'000

22.2500

41'830.00

160'100

22.2500

35'622.25

167'100

22.2500

37'179.75

174'100

22.2500

38'737.25

181'100

22.2500

40'294.75

188'100

22.2500

41'852.25

160'200

22.2500

35'644.50

167'200

22.2500

37'202.00

174'200

22.2500

38'759.50

181'200

22.2500

40'317.00

188'200

22.2500

41'874.50

160'300

22.2500

35'666.75

167'300

22.2500

37'224.25

174'300

22.2500

38'781.75

181'300

22.2500

40'339.25

188'300

22.2500

41'896.75

160'400

22.2500

35'689.00

167'400

22.2500

37'246.50

174'400

22.2500

38'804.00

181'400

22.2500

40'361.50

188'400

22.2500

41'919.00

160'500

22.2500

35'711.25

167'500

22.2500

37'268.75

174'500

22.2500

38'826.25

181'500

22.2500

40'383.75

188'500

22.2500

41'941.25

160'600

22.2500

35'733.50

167'600

22.2500

37'291.00

174'600

22.2500

38'848.50

181'600

22.2500

40'406.00

188'600

22.2500

41'963.50

160'700

22.2500

35'755.75

167'700

22.2500

37'313.25

174'700

22.2500

38'870.75

181'700

22.2500

40'428.25

188'700

22.2500

41'985.75

160'800

22.2500

35'778.00

167'800

22.2500

37'335.50

174'800

22.2500

38'893.00

181'800

22.2500

40'450.50

188'800

22.2500

42'008.00

160'900

22.2500

35'800.25

167'900

22.2500

37'357.75

174'900

22.2500

38'915.25

181'900

22.2500

40'472.75

188'900

22.2500

42'030.25

161'000

22.2500

35'822.50

168'000

22.2500

37'380.00

175'000

22.2500

38'937.50

182'000

22.2500

40'495.00

189'000

22.2500

42'052.50

161'100

22.2500

35'844.75

168'100

22.2500

37'402.25

175'100

22.2500

38'959.75

182'100

22.2500

40'517.25

189'100

22.2500

42'074.75

161'200

22.2500

35'867.00

168'200

22.2500

37'424.50

175'200

22.2500

38'982.00

182'200

22.2500

40'539.50

189'200

22.2500

42'097.00

161'300

22.2500

35'889.25

168'300

22.2500

37'446.75

175'300

22.2500

39'004.25

182'300

22.2500

40'561.75

189'300

22.2500

42'119.25

161'400

22.2500

35'911.50

168'400

22.2500

37'469.00

175'400

22.2500

39'026.50

182'400

22.2500

40'584.00

189'400

22.2500

42'141.50

161'500

22.2500

35'933.75

168'500

22.2500

37'491.25

175'500

22.2500

39'048.75

182'500

22.2500

40'606.25

189'500

22.2500

42'163.75

161'600

22.2500

35'956.00

168'600

22.2500

37'513.50

175'600

22.2500

39'071.00

182'600

22.2500

40'628.50

189'600

22.2500

42'186.00

161'700

22.2500

35'978.25

168'700

22.2500

37'535.75

175'700

22.2500

39'093.25

182'700

22.2500

40'650.75

189'700

22.2500

42'208.25

161'800

22.2500

36'000.50

168'800

22.2500

37'558.00

175'800

22.2500

39'115.50

182'800

22.2500

40'673.00

189'800

22.2500

42'230.50

161'900

22.2500

36'022.75

168'900

22.2500

37'580.25

175'900

22.2500

39'137.75

182'900

22.2500

40'695.25

189'900

22.2500

42'252.75

Einkommen

Einkommenssteuer Tarif B

für in ungetrennter Ehe

lebende Personen und Einelternfamilien

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

190'000

22.2500

42'275.00

197'000

22.2500

43'832.50

204'000

22.2500

45'390.00

211'000

22.2500

46'947.50

218'000

22.2500

48'505.00

190'100

22.2500

42'297.25

197'100

22.2500

43'854.75

204'100

22.2500

45'412.25

211'100

22.2500

46'969.75

218'100

22.2500

48'527.25

190'200

22.2500

42'319.50

197'200

22.2500

43'877.00

204'200

22.2500

45'434.50

211'200

22.2500

46'992.00

218'200

22.2500

48'549.50

190'300

22.2500

42'341.75

197'300

22.2500

43'899.25

204'300

22.2500

45'456.75

211'300

22.2500

47'014.25

218'300

22.2500

48'571.75

190'400

22.2500

42'364.00

197'400

22.2500

43'921.50

204'400

22.2500

45'479.00

211'400

22.2500

47'036.50

218'400

22.2500

48'594.00

190'500

22.2500

42'386.25

197'500

22.2500

43'943.75

204'500

22.2500

45'501.25

211'500

22.2500

47'058.75

218'500

22.2500

48'616.25

190'600

22.2500

42'408.50

197'600

22.2500

43'966.00

204'600

22.2500

45'523.50

211'600

22.2500

47'081.00

218'600

22.2500

48'638.50

190'700

22.2500

42'430.75

197'700

22.2500

43'988.25

204'700

22.2500

45'545.75

211'700

22.2500

47'103.25

218'700

22.2500

48'660.75

190'800

22.2500

42'453.00

197'800

22.2500

44'010.50

204'800

22.2500

45'568.00

211'800

22.2500

47'125.50

218'800

22.2500

48'683.00

190'900

22.2500

42'475.25

197'900

22.2500

44'032.75

204'900

22.2500

45'590.25

211'900

22.2500

47'147.75

218'900

22.2500

48'705.25

191'000

22.2500

42'497.50

198'000

22.2500

44'055.00

205'000

22.2500

45'612.50

212'000

22.2500

47'170.00

219'000

22.2500

48'727.50

191'100

22.2500

42'519.75

198'100

22.2500

44'077.25

205'100

22.2500

45'634.75

212'100

22.2500

47'192.25

219'100

22.2500

48'749.75

191'200

22.2500

42'542.00

198'200

22.2500

44'099.50

205'200

22.2500

45'657.00

212'200

22.2500

47'214.50

219'200

22.2500

48'772.00

191'300

22.2500

42'564.25

198'300

22.2500

44'121.75

205'300

22.2500

45'679.25

212'300

22.2500

47'236.75

219'300

22.2500

48'794.25

191'400

22.2500

42'586.50

198'400

22.2500

44'144.00

205'400

22.2500

45'701.50

212'400

22.2500

47'259.00

219'400

22.2500

48'816.50

191'500

22.2500

42'608.75

198'500

22.2500

44'166.25

205'500

22.2500

45'723.75

212'500

22.2500

47'281.25

219'500

22.2500

48'838.75

191'600

22.2500

42'631.00

198'600

22.2500

44'188.50

205'600

22.2500

45'746.00

212'600

22.2500

47'303.50

219'600

22.2500

48'861.00

191'700

22.2500

42'653.25

198'700

22.2500

44'210.75

205'700

22.2500

45'768.25

212'700

22.2500

47'325.75

219'700

22.2500

48'883.25

191'800

22.2500

42'675.50

198'800

22.2500

44'233.00

205'800

22.2500

45'790.50

212'800

22.2500

47'348.00

219'800

22.2500

48'905.50

191'900

22.2500

42'697.75

198'900

22.2500

44'255.25

205'900

22.2500

45'812.75

212'900

22.2500

47'370.25

219'900

22.2500

48'927.75

192'000

22.2500

42'720.00

199'000

22.2500

44'277.50

206'000

22.2500

45'835.00

213'000

22.2500

47'392.50

220'000

22.2500

48'950.00

192'100

22.2500

42'742.25

199'100

22.2500

44'299.75

206'100

22.2500

45'857.25

213'100

22.2500

47'414.75

220'100

22.2500

48'972.25

192'200

22.2500

42'764.50

199'200

22.2500

44'322.00

206'200

22.2500

45'879.50

213'200

22.2500

47'437.00

220'200

22.2500

48'994.50

192'300

22.2500

42'786.75

199'300

22.2500

44'344.25

206'300

22.2500

45'901.75

213'300

22.2500

47'459.25

220'300

22.2500

49'016.75

192'400

22.2500

42'809.00

199'400

22.2500

44'366.50

206'400

22.2500

45'924.00

213'400

22.2500

47'481.50

220'400

22.2500

49'039.00

192'500

22.2500

42'831.25

199'500

22.2500

44'388.75

206'500

22.2500

45'946.25

213'500

22.2500

47'503.75

220'500

22.2500

49'061.25

192'600

22.2500

42'853.50

199'600

22.2500

44'411.00

206'600

22.2500

45'968.50

213'600

22.2500

47'526.00

220'600

22.2500

49'083.50

192'700

22.2500

42'875.75

199'700

22.2500

44'433.25

206'700

22.2500

45'990.75

213'700

22.2500

47'548.25

220'700

22.2500

49'105.75

192'800

22.2500

42'898.00

199'800

22.2500

44'455.50

206'800

22.2500

46'013.00

213'800

22.2500

47'570.50

220'800

22.2500

49'128.00

192'900

22.2500

42'920.25

199'900

22.2500

44'477.75

206'900

22.2500

46'035.25

213'900

22.2500

47'592.75

220'900

22.2500

49'150.25

193'000

22.2500

42'942.50

200'000

22.2500

44'500.00

207'000

22.2500

46'057.50

214'000

22.2500

47'615.00

221'000

22.2500

49'172.50

193'100

22.2500

42'964.75

200'100

22.2500

44'522.25

207'100

22.2500

46'079.75

214'100

22.2500

47'637.25

221'100

22.2500

49'194.75

193'200

22.2500

42'987.00

200'200

22.2500

44'544.50

207'200

22.2500

46'102.00

214'200

22.2500

47'659.50

221'200

22.2500

49'217.00

193'300

22.2500

43'009.25

200'300

22.2500

44'566.75

207'300

22.2500

46'124.25

214'300

22.2500

47'681.75

221'300

22.2500

49'239.25

193'400

22.2500

43'031.50

200'400

22.2500

44'589.00

207'400

22.2500

46'146.50

214'400

22.2500

47'704.00

221'400

22.2500

49'261.50

193'500

22.2500

43'053.75

200'500

22.2500

44'611.25

207'500

22.2500

46'168.75

214'500

22.2500

47'726.25

221'500

22.2500

49'283.75

193'600

22.2500

43'076.00

200'600

22.2500

44'633.50

207'600

22.2500

46'191.00

214'600

22.2500

47'748.50

221'600

22.2500

49'306.00

193'700

22.2500

43'098.25

200'700

22.2500

44'655.75

207'700

22.2500

46'213.25

214'700

22.2500

47'770.75

221'700

22.2500

49'328.25

193'800

22.2500

43'120.50

200'800

22.2500

44'678.00

207'800

22.2500

46'235.50

214'800

22.2500

47'793.00

221'800

22.2500

49'350.50

193'900

22.2500

43'142.75

200'900

22.2500

44'700.25

207'900

22.2500

46'257.75

214'900

22.2500

47'815.25

221'900

22.2500

49'372.75

194'000

22.2500

43'165.00

201'000

22.2500

44'722.50

208'000

22.2500

46'280.00

215'000

22.2500

47'837.50

222'000

22.2500

49'395.00

194'100

22.2500

43'187.25

201'100

22.2500

44'744.75

208'100

22.2500

46'302.25

215'100

22.2500

47'859.75

222'100

22.2500

49'417.25

194'200

22.2500

43'209.50

201'200

22.2500

44'767.00

208'200

22.2500

46'324.50

215'200

22.2500

47'882.00

222'200

22.2500

49'439.50

194'300

22.2500

43'231.75

201'300

22.2500

44'789.25

208'300

22.2500

46'346.75

215'300

22.2500

47'904.25

222'300

22.2500

49'461.75

194'400

22.2500

43'254.00

201'400

22.2500

44'811.50

208'400

22.2500

46'369.00

215'400

22.2500

47'926.50

222'400

22.2500

49'484.00

194'500

22.2500

43'276.25

201'500

22.2500

44'833.75

208'500

22.2500

46'391.25

215'500

22.2500

47'948.75

222'500

22.2500

49'506.25

194'600

22.2500

43'298.50

201'600

22.2500

44'856.00

208'600

22.2500

46'413.50

215'600

22.2500

47'971.00

222'600

22.2500

49'528.50

194'700

22.2500

43'320.75

201'700

22.2500

44'878.25

208'700

22.2500

46'435.75

215'700

22.2500

47'993.25

222'700

22.2500

49'550.75

194'800

22.2500

43'343.00

201'800

22.2500

44'900.50

208'800

22.2500

46'458.00

215'800

22.2500

48'015.50

222'800

22.2500

49'573.00

194'900

22.2500

43'365.25

201'900

22.2500

44'922.75

208'900

22.2500

46'480.25

215'900

22.2500

48'037.75

222'900

22.2500

49'595.25

195'000

22.2500

43'387.50

202'000

22.2500

44'945.00

209'000

22.2500

46'502.50

216'000

22.2500

48'060.00

223'000

22.2500

49'617.50

195'100

22.2500

43'409.75

202'100

22.2500

44'967.25

209'100

22.2500

46'524.75

216'100

22.2500

48'082.25

223'100

22.2500

49'639.75

195'200

22.2500

43'432.00

202'200

22.2500

44'989.50

209'200

22.2500

46'547.00

216'200

22.2500

48'104.50

223'200

22.2500

49'662.00

195'300

22.2500

43'454.25

202'300

22.2500

45'011.75

209'300

22.2500

46'569.25

216'300

22.2500

48'126.75

223'300

22.2500

49'684.25

195'400

22.2500

43'476.50

202'400

22.2500

45'034.00

209'400

22.2500

46'591.50

216'400

22.2500

48'149.00

223'400

22.2500

49'706.50

195'500

22.2500

43'498.75

202'500

22.2500

45'056.25

209'500

22.2500

46'613.75

216'500

22.2500

48'171.25

223'500

22.2500

49'728.75

195'600

22.2500

43'521.00

202'600

22.2500

45'078.50

209'600

22.2500

46'636.00

216'600

22.2500

48'193.50

223'600

22.2500

49'751.00

195'700

22.2500

43'543.25

202'700

22.2500

45'100.75

209'700

22.2500

46'658.25

216'700

22.2500

48'215.75

223'700

22.2500

49'773.25

195'800

22.2500

43'565.50

202'800

22.2500

45'123.00

209'800

22.2500

46'680.50

216'800

22.2500

48'238.00

223'800

22.2500

49'795.50

195'900

22.2500

43'587.75

202'900

22.2500

45'145.25

209'900

22.2500

46'702.75

216'900

22.2500

48'260.25

223'900

22.2500

49'817.75

196'000

22.2500

43'610.00

203'000

22.2500

45'167.50

210'000

22.2500

46'725.00

217'000

22.2500

48'282.50

224'000

22.2500

49'840.00

196'100

22.2500

43'632.25

203'100

22.2500

45'189.75

210'100

22.2500

46'747.25

217'100

22.2500

48'304.75

224'100

22.2500

49'862.25

196'200

22.2500

43'654.50

203'200

22.2500

45'212.00

210'200

22.2500

46'769.50

217'200

22.2500

48'327.00

224'200

22.2500

49'884.50

196'300

22.2500

43'676.75

203'300

22.2500

45'234.25

210'300

22.2500

46'791.75

217'300

22.2500

48'349.25

224'300

22.2500

49'906.75

196'400

22.2500

43'699.00

203'400

22.2500

45'256.50

210'400

22.2500

46'814.00

217'400

22.2500

48'371.50

224'400

22.2500

49'929.00

196'500

22.2500

43'721.25

203'500

22.2500

45'278.75

210'500

22.2500

46'836.25

217'500

22.2500

48'393.75

224'500

22.2500

49'951.25

196'600

22.2500

43'743.50

203'600

22.2500

45'301.00

210'600

22.2500

46'858.50

217'600

22.2500

48'416.00

224'600

22.2500

49'973.50

196'700

22.2500

43'765.75

203'700

22.2500

45'323.25

210'700

22.2500

46'880.75

217'700

22.2500

48'438.25

224'700

22.2500

49'995.75

196'800

22.2500

43'788.00

203'800

22.2500

45'345.50

210'800

22.2500

46'903.00

217'800

22.2500

48'460.50

224'800

22.2500

50'018.00

196'900

22.2500

43'810.25

203'900

22.2500

45'367.75

210'900

22.2500

46'925.25

217'900

22.2500

48'482.75

224'900

22.2500

50'040.25

Einkommen

Einkommenssteuer Tarif B

für in ungetrennter Ehe

lebende Personen und Einelternfamilien

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

CHF

225'000

22.2500

50'062.50

232'000

22.2500

51'620.00

239'000

22.2500

53'177.50

246'000

22.2500

54'735.00

265'000

22.2500

58'962.50

225'100

22.2500

50'084.75

232'100

22.2500

51'642.25

239'100

22.2500

53'199.75

246'100

22.2500

54'757.25

265'500

22.2500

59'073.75

225'200

22.2500

50'107.00

232'200

22.2500

51'664.50

239'200

22.2500

53'222.00

246'200

22.2500

54'779.50

266'000

22.2500

59'185.00

225'300

22.2500

50'129.25

232'300

22.2500

51'686.75

239'300

22.2500

53'244.25

246'300

22.2500

54'801.75

266'500

22.2500

59'296.25

225'400

22.2500

50'151.50

232'400

22.2500

51'709.00

239'400

22.2500

53'266.50

246'400

22.2500

54'824.00

267'000

22.2500

59'407.50

225'500

22.2500

50'173.75

232'500

22.2500

51'731.25

239'500

22.2500

53'288.75

246'500

22.2500

54'846.25

267'500

22.2500

59'518.75

225'600

22.2500

50'196.00

232'600

22.2500

51'753.50

239'600

22.2500

53'311.00

246'600

22.2500

54'868.50

268'000

22.2500

59'630.00

225'700

22.2500

50'218.25

232'700

22.2500

51'775.75

239'700

22.2500

53'333.25

246'700

22.2500

54'890.75

268'500

22.2500

59'741.25

225'800

22.2500

50'240.50

232'800

22.2500

51'798.00

239'800

22.2500

53'355.50

246'800

22.2500

54'913.00

269'000

22.2500

59'852.50

225'900

22.2500

50'262.75

232'900

22.2500

51'820.25

239'900

22.2500

53'377.75

246'900

22.2500

54'935.25

269'500

22.2500

59'963.75

226'000

22.2500

50'285.00

233'000

22.2500

51'842.50

240'000

22.2500

53'400.00

247'000

22.2500

54'957.50

270'000

22.2500

60'075.00

226'100

22.2500

50'307.25

233'100

22.2500

51'864.75

240'100

22.2500

53'422.25

247'100

22.2500

54'979.75

270'500

22.2500

60'186.25

226'200

22.2500

50'329.50

233'200

22.2500

51'887.00

240'200

22.2500

53'444.50

247'200

22.2500

55'002.00

271'000

22.2500

60'297.50

226'300

22.2500

50'351.75

233'300

22.2500

51'909.25

240'300

22.2500

53'466.75

247'300

22.2500

55'024.25

271'500

22.2500

60'408.75

226'400

22.2500

50'374.00

233'400

22.2500

51'931.50

240'400

22.2500

53'489.00

247'400

22.2500

55'046.50

272'000

22.2500

60'520.00

226'500

22.2500

50'396.25

233'500

22.2500

51'953.75

240'500

22.2500

53'511.25

247'500

22.2500

55'068.75

272'500

22.2500

60'631.25

226'600

22.2500

50'418.50

233'600

22.2500

51'976.00

240'600

22.2500

53'533.50

247'600

22.2500

55'091.00

273'000

22.2500

60'742.50

226'700

22.2500

50'440.75

233'700

22.2500

51'998.25

240'700

22.2500

53'555.75

247'700

22.2500

55'113.25

273'500

22.2500

60'853.75

226'800

22.2500

50'463.00

233'800

22.2500

52'020.50

240'800

22.2500

53'578.00

247'800

22.2500

55'135.50

274'000

22.2500

60'965.00

226'900

22.2500

50'485.25

233'900

22.2500

52'042.75

240'900

22.2500

53'600.25

247'900

22.2500

55'157.75

274'500

22.2500

61'076.25

227'000

22.2500

50'507.50

234'000

22.2500

52'065.00

241'000

22.2500

53'622.50

248'000

22.2500

55'180.00

275'000

22.2500

61'187.50

227'100

22.2500

50'529.75

234'100

22.2500

52'087.25

241'100

22.2500

53'644.75

248'100

22.2500

55'202.25

275'500

22.2500

61'298.75

227'200

22.2500

50'552.00

234'200

22.2500

52'109.50

241'200

22.2500

53'667.00

248'200

22.2500

55'224.50

276'000

22.2500

61'410.00

227'300

22.2500

50'574.25

234'300

22.2500

52'131.75

241'300

22.2500

53'689.25

248'300

22.2500

55'246.75

276'500

22.2500

61'521.25

227'400

22.2500

50'596.50

234'400

22.2500

52'154.00

241'400

22.2500

53'711.50

248'400

22.2500

55'269.00

277'000

22.2500

61'632.50

227'500

22.2500

50'618.75

234'500

22.2500

52'176.25

241'500

22.2500

53'733.75

248'500

22.2500

55'291.25

277'500

22.2500

61'743.75

227'600

22.2500

50'641.00

234'600

22.2500

52'198.50

241'600

22.2500

53'756.00

248'600

22.2500

55'313.50

278'000

22.2500

61'855.00

227'700

22.2500

50'663.25

234'700

22.2500

52'220.75

241'700

22.2500

53'778.25

248'700

22.2500

55'335.75

278'500

22.2500

61'966.25

227'800

22.2500

50'685.50

234'800

22.2500

52'243.00

241'800

22.2500

53'800.50

248'800

22.2500

55'358.00

279'000

22.2500

62'077.50

227'900

22.2500

50'707.75

234'900

22.2500

52'265.25

241'900

22.2500

53'822.75

248'900

22.2500

55'380.25

279'500

22.2500

62'188.75

228'000

22.2500

50'730.00

235'000

22.2500

52'287.50

242'000

22.2500

53'845.00

249'000

22.2500

55'402.50

280'000

22.2500

62'300.00

228'100

22.2500

50'752.25

235'100

22.2500

52'309.75

242'100

22.2500

53'867.25

249'100

22.2500

55'424.75

280'500

22.2500

62'411.25

228'200

22.2500

50'774.50

235'200

22.2500

52'332.00

242'200

22.2500

53'889.50

249'200

22.2500

55'447.00

281'000

22.2500

62'522.50

228'300

22.2500

50'796.75

235'300

22.2500

52'354.25

242'300

22.2500

53'911.75

249'300

22.2500

55'469.25

281'500

22.2500

62'633.75

228'400

22.2500

50'819.00

235'400

22.2500

52'376.50

242'400

22.2500

53'934.00

249'400

22.2500

55'491.50

282'000

22.2500

62'745.00

228'500

22.2500

50'841.25

235'500

22.2500

52'398.75

242'500

22.2500

53'956.25

249'500

22.2500

55'513.75

282'500

22.2500

62'856.25

228'600

22.2500

50'863.50

235'600

22.2500

52'421.00

242'600

22.2500

53'978.50

249'600

22.2500

55'536.00

283'000

22.2500

62'967.50

228'700

22.2500

50'885.75

235'700

22.2500

52'443.25

242'700

22.2500

54'000.75

249'700

22.2500

55'558.25

283'500

22.2500

63'078.75

228'800

22.2500

50'908.00

235'800

22.2500

52'465.50

242'800

22.2500

54'023.00

249'800

22.2500

55'580.50

284'000

22.2500

63'190.00

228'900

22.2500

50'930.25

235'900

22.2500

52'487.75

242'900

22.2500

54'045.25

249'900

22.2500

55'602.75

284'500

22.2500

63'301.25

229'000

22.2500

50'952.50

236'000

22.2500

52'510.00

243'000

22.2500

54'067.50

250'000

22.2500

55'625.00

285'000

22.2500

63'412.50

229'100

22.2500

50'974.75

236'100

22.2500

52'532.25

243'100

22.2500

54'089.75

250'500

22.2500

55'736.25

285'500

22.2500

63'523.75

229'200

22.2500

50'997.00

236'200

22.2500

52'554.50

243'200

22.2500

54'112.00

251'000

22.2500

55'847.50

286'000

22.2500

63'635.00

229'300

22.2500

51'019.25

236'300

22.2500

52'576.75

243'300

22.2500

54'134.25

251'500

22.2500

55'958.75

286'500

22.2500

63'746.25

229'400

22.2500

51'041.50

236'400

22.2500

52'599.00

243'400

22.2500

54'156.50

252'000

22.2500

56'070.00

287'000

22.2500

63'857.50

229'500

22.2500

51'063.75

236'500

22.2500

52'621.25

243'500

22.2500

54'178.75

252'500

22.2500

56'181.25

287'500

22.2500

63'968.75

229'600

22.2500

51'086.00

236'600

22.2500

52'643.50

243'600

22.2500

54'201.00

253'000

22.2500

56'292.50

288'000

22.2500

64'080.00

229'700

22.2500

51'108.25

236'700

22.2500

52'665.75

243'700

22.2500

54'223.25

253'500

22.2500

56'403.75

288'500

22.2500

64'191.25

229'800

22.2500

51'130.50

236'800

22.2500

52'688.00

243'800

22.2500

54'245.50

254'000

22.2500

56'515.00

289'000

22.2500

64'302.50

229'900

22.2500

51'152.75

236'900

22.2500

52'710.25

243'900

22.2500

54'267.75

254'500

22.2500

56'626.25

289'500

22.2500

64'413.75

230'000

22.2500

51'175.00

237'000

22.2500

52'732.50

244'000

22.2500

54'290.00

255'000

22.2500

56'737.50

290'000

22.2500

64'525.00

230'100

22.2500

51'197.25

237'100

22.2500

52'754.75

244'100

22.2500

54'312.25

255'500

22.2500

56'848.75

290'500

22.2500

64'636.25

230'200

22.2500

51'219.50

237'200

22.2500

52'777.00

244'200

22.2500

54'334.50

256'000

22.2500

56'960.00

291'000

22.2500

64'747.50

230'300

22.2500

51'241.75

237'300

22.2500

52'799.25

244'300

22.2500

54'356.75

256'500

22.2500

57'071.25

291'500

22.2500

64'858.75

230'400

22.2500

51'264.00

237'400

22.2500

52'821.50

244'400

22.2500

54'379.00

257'000

22.2500

57'182.50

292'000

22.2500

64'970.00

230'500

22.2500

51'286.25

237'500

22.2500

52'843.75

244'500

22.2500

54'401.25

257'500

22.2500

57'293.75

292'500

22.2500

65'081.25

230'600

22.2500

51'308.50

237'600

22.2500

52'866.00

244'600

22.2500

54'423.50

258'000

22.2500

57'405.00

293'000

22.2500

65'192.50

230'700

22.2500

51'330.75

237'700

22.2500

52'888.25

244'700

22.2500

54'445.75

258'500

22.2500

57'516.25

293'500

22.2500

65'303.75

230'800

22.2500

51'353.00

237'800

22.2500

52'910.50

244'800

22.2500

54'468.00

259'000

22.2500

57'627.50

294'000

22.2500

65'415.00

230'900

22.2500

51'375.25

237'900

22.2500

52'932.75

244'900

22.2500

54'490.25

259'500

22.2500

57'738.75

294'500

22.2500

65'526.25

231'000

22.2500

51'397.50

238'000

22.2500

52'955.00

245'000

22.2500

54'512.50

260'000

22.2500

57'850.00

295'000

22.2500

65'637.50

231'100

22.2500

51'419.75

238'100

22.2500

52'977.25

245'100

22.2500

54'534.75

260'500

22.2500

57'961.25

295'500

22.2500

65'748.75

231'200

22.2500

51'442.00

238'200

22.2500

52'999.50

245'200

22.2500

54'557.00

261'000

22.2500

58'072.50

296'000

22.2500

65'860.00

231'300

22.2500

51'464.25

238'300

22.2500

53'021.75

245'300

22.2500

54'579.25

261'500

22.2500

58'183.75

296'500

22.2500

65'971.25

231'400

22.2500

51'486.50

238'400

22.2500

53'044.00

245'400

22.2500

54'601.50

262'000

22.2500

58'295.00

297'000

22.2500

66'082.50

231'500

22.2500

51'508.75

238'500

22.2500

53'066.25

245'500

22.2500

54'623.75

262'500

22.2500

58'406.25

297'500

22.2500

66'193.75

231'600

22.2500

51'531.00

238'600

22.2500

53'088.50

245'600

22.2500

54'646.00

263'000

22.2500

58'517.50

298'000

22.2500

66'305.00

231'700

22.2500

51'553.25

238'700

22.2500

53'110.75

245'700

22.2500

54'668.25

263'500

22.2500

58'628.75

298'500

22.2500

66'416.25

231'800

22.2500

51'575.50

238'800

22.2500

53'133.00

245'800

22.2500

54'690.50

264'000

22.2500

58'740.00

299'000

22.2500

66'527.50

231'900

22.2500

51'597.75

238'900

22.2500

53'155.25

245'900

22.2500

54'712.75

264'500

22.2500

58'851.25

299'500

22.2500

66'638.75

Einkommen

Einkommenssteuer Tarif B

für in ungetrennter Ehe

lebende Personen und Einelternfamilien

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer- Steuer-

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz

betrag

Einkommen

satz betrag

CHF

% CHF

300'000

22.2500

66'750.00

335'000

22.2500

74'537.50

370'000

22.2500

82'325.00

405'000

22.2963

90'300.00

440'000

22.5909 99'400.00

300'500

22.2500

66'861.25

335'500

22.2500

74'648.75

370'500

22.2500

82'436.25

405'500

22.3009

90'430.00

440'500

22.5948 99'530.00

301'000

22.2500

66'972.50

336'000

22.2500

74'760.00

371'000

22.2500

82'547.50

406'000

22.3054

90'560.00

441'000

22.5986 99'660.00

301'500

22.2500

67'083.75

336'500

22.2500

74'871.25

371'500

22.2500

82'658.75

406'500

22.3100

90'690.00

441'500

22.6025 99'790.00

302'000

22.2500

67'195.00

337'000

22.2500

74'982.50

372'000

22.2500

82'770.00

407'000

22.3145

90'820.00

442'000

22.6063 99'920.00

302'500

22.2500

67'306.25

337'500

22.2500

75'093.75

372'500

22.2500

82'881.25

407'500

22.3190

90'950.00

442'500

22.6102 100'050.00

303'000

22.2500

67'417.50

338'000

22.2500

75'205.00

373'000

22.2500

82'992.50

408'000

22.3235

91'080.00

443'000

22.6140 100'180.00

303'500

22.2500

67'528.75

338'500

22.2500

75'316.25

373'500

22.2500

83'103.75

408'500

22.3280

91'210.00

443'500

22.6178 100'310.00

304'000

22.2500

67'640.00

339'000

22.2500

75'427.50

374'000

22.2500

83'215.00

409'000

22.3325

91'340.00

444'000

22.6216 100'440.00

304'500

22.2500

67'751.25

339'500

22.2500

75'538.75

374'500

22.2500

83'326.25

409'500

22.3370

91'470.00

444'500

22.6254 100'570.00

305'000

22.2500

67'862.50

340'000

22.2500

75'650.00

375'000

22.2500

83'437.50

410'000

22.3415

91'600.00

445'000

22.6292 100'700.00

305'500

22.2500

67'973.75

340'500

22.2500

75'761.25

375'500

22.2500

83'548.75

410'500

22.3459

91'730.00

445'500

22.6330 100'830.00

306'000

22.2500

68'085.00

341'000

22.2500

75'872.50

376'000

22.2500

83'660.00

411'000

22.3504

91'860.00

446'000

22.6368 100'960.00

306'500

22.2500

68'196.25

341'500

22.2500

75'983.75

376'500

22.2500

83'771.25

411'500

22.3548

91'990.00

446'500

22.6405 101'090.00

307'000

22.2500

68'307.50

342'000

22.2500

76'095.00

377'000

22.2500

83'882.50

412'000

22.3592

92'120.00

447'000

22.6443 101'220.00

307'500

22.2500

68'418.75

342'500

22.2500

76'206.25

377'500

22.2500

83'993.75

412'500

22.3636

92'250.00

447'500

22.6480 101'350.00

308'000

22.2500

68'530.00

343'000

22.2500

76'317.50

378'000

22.2500

84'105.00

413'000

22.3680

92'380.00

448'000

22.6518 101'480.00

308'500

22.2500

68'641.25

343'500

22.2500

76'428.75

378'500

22.2500

84'216.25

413'500

22.3724

92'510.00

448'500

22.6555 101'610.00

309'000

22.2500

68'752.50

344'000

22.2500

76'540.00

379'000

22.2500

84'327.50

414'000

22.3768

92'640.00

449'000

22.6592 101'740.00

309'500

22.2500

68'863.75

344'500

22.2500

76'651.25

379'500

22.2500

84'438.75

414'500

22.3812

92'770.00

449'500

22.6630 101'870.00

310'000

22.2500

68'975.00

345'000

22.2500

76'762.50

380'000

22.2500

84'550.00

415'000

22.3855

92'900.00

450'000

22.6667 102'000.00

310'500

22.2500

69'086.25

345'500

22.2500

76'873.75

380'500

22.2500

84'661.25

415'500

22.3899

93'030.00

450'500

22.6704 102'130.00

311'000

22.2500

69'197.50

346'000

22.2500

76'985.00

381'000

22.2500

84'772.50

416'000

22.3942

93'160.00

451'000

22.6741 102'260.00

311'500

22.2500

69'308.75

346'500

22.2500

77'096.25

381'500

22.2500

84'883.75

416'500

22.3986

93'290.00

451'500

22.6777 102'390.00

312'000

22.2500

69'420.00

347'000

22.2500

77'207.50

382'000

22.2500

84'995.00

417'000

22.4029

93'420.00

452'000

22.6814 102'520.00

312'500

22.2500

69'531.25

347'500

22.2500

77'318.75

382'500

22.2500

85'106.25

417'500

22.4072

93'550.00

452'500

22.6851 102'650.00

313'000

22.2500

69'642.50

348'000

22.2500

77'430.00

383'000

22.2500

85'217.50

418'000

22.4115

93'680.00

453'000

22.6887 102'780.00

313'500

22.2500

69'753.75

348'500

22.2500

77'541.25

383'500

22.2500

85'328.75

418'500

22.4158

93'810.00

453'500

22.6924 102'910.00

314'000

22.2500

69'865.00

349'000

22.2500

77'652.50

384'000

22.2500

85'440.00

419'000

22.4200

93'940.00

454'000

22.6960 103'040.00

314'500

22.2500

69'976.25

349'500

22.2500

77'763.75

384'500

22.2500

85'551.25

419'500

22.4243

94'070.00

454'500

22.6997 103'170.00

315'000

22.2500

70'087.50

350'000

22.2500

77'875.00

385'000

22.2500

85'662.50

420'000

22.4286

94'200.00

455'000

22.7033 103'300.00

315'500

22.2500

70'198.75

350'500

22.2500

77'986.25

385'500

22.2500

85'773.75

420'500

22.4328

94'330.00

455'500

22.7069 103'430.00

316'000

22.2500

70'310.00

351'000

22.2500

78'097.50

386'000

22.2500

85'885.00

421'000

22.4371

94'460.00

456'000

22.7105 103'560.00

316'500

22.2500

70'421.25

351'500

22.2500

78'208.75

386'500

22.2500

85'996.25

421'500

22.4413

94'590.00

456'500

22.7141 103'690.00

317'000

22.2500

70'532.50

352'000

22.2500

78'320.00

387'000

22.2500

86'107.50

422'000

22.4455

94'720.00

457'000

22.7177 103'820.00

317'500

22.2500

70'643.75

352'500

22.2500

78'431.25

387'500

22.2500

86'218.75

422'500

22.4497

94'850.00

457'500

22.7213 103'950.00

318'000

22.2500

70'755.00

353'000

22.2500

78'542.50

388'000

22.2500

86'330.00

423'000

22.4539

94'980.00

458'000

22.7249 104'080.00

318'500

22.2500

70'866.25

353'500

22.2500

78'653.75

388'500

22.2500

86'441.25

423'500

22.4581

95'110.00

458'500

22.7285 104'210.00

319'000

22.2500

70'977.50

354'000

22.2500

78'765.00

389'000

22.2500

86'552.50

424'000

22.4623

95'240.00

459'000

22.7320 104'340.00

319'500

22.2500

71'088.75

354'500

22.2500

78'876.25

389'500

22.2500

86'663.75

424'500

22.4664

95'370.00

459'500

22.7356 104'470.00

320'000

22.2500

71'200.00

355'000

22.2500

78'987.50

390'000

22.2500

86'775.00

425'000

22.4706

95'500.00

460'000

22.7391 104'600.00

320'500

22.2500

71'311.25

355'500

22.2500

79'098.75

390'500

22.2500

86'886.25

425'500

22.4747

95'630.00

460'500

22.7427 104'730.00

321'000

22.2500

71'422.50

356'000

22.2500

79'210.00

391'000

22.2500

86'997.50

426'000

22.4789

95'760.00

461'000

22.7462 104'860.00

321'500

22.2500

71'533.75

356'500

22.2500

79'321.25

391'500

22.2500

87'108.75

426'500

22.4830

95'890.00

461'500

22.7497 104'990.00

322'000

22.2500

71'645.00

357'000

22.2500

79'432.50

392'000

22.2500

87'220.00

427'000

22.4871

96'020.00

462'000

22.7532 105'120.00

322'500

22.2500

71'756.25

357'500

22.2500

79'543.75

392'500

22.2500

87'331.25

427'500

22.4912

96'150.00

462'500

22.7568 105'250.00

323'000

22.2500

71'867.50

358'000

22.2500

79'655.00

393'000

22.2500

87'442.50

428'000

22.4953

96'280.00

463'000

22.7603 105'380.00

323'500

22.2500

71'978.75

358'500

22.2500

79'766.25

393'500

22.2500

87'553.75

428'500

22.4994

96'410.00

463'500

22.7638 105'510.00

324'000

22.2500

72'090.00

359'000

22.2500

79'877.50

394'000

22.2500

87'665.00

429'000

22.5035

96'540.00

464'000

22.7672 105'640.00

324'500

22.2500

72'201.25

359'500

22.2500

79'988.75

394'500

22.2500

87'776.25

429'500

22.5076

96'670.00

464'500

22.7707 105'770.00

325'000

22.2500

72'312.50

360'000

22.2500

80'100.00

395'000

22.2500

87'887.50

430'000

22.5116

96'800.00

465'000

22.7742 105'900.00

325'500

22.2500

72'423.75

360'500

22.2500

80'211.25

395'500

22.2500

87'998.75

430'500

22.5157

96'930.00

465'500

22.7777 106'030.00

326'000

22.2500

72'535.00

361'000

22.2500

80'322.50

396'000

22.2500

88'110.00

431'000

22.5197

97'060.00

466'000

22.7811 106'160.00

326'500

22.2500

72'646.25

361'500

22.2500

80'433.75

396'500

22.2500

88'221.25

431'500

22.5238

97'190.00

466'500

22.7846 106'290.00

327'000

22.2500

72'757.50

362'000

22.2500

80'545.00

397'000

22.2500

88'332.50

432'000

22.5278

97'320.00

467'000

22.7880 106'420.00

327'500

22.2500

72'868.75

362'500

22.2500

80'656.25

397'500

22.2500

88'443.75

432'500

22.5318

97'450.00

467'500

22.7914 106'550.00

328'000

22.2500

72'980.00

363'000

22.2500

80'767.50

398'000

22.2500

88'555.00

433'000

22.5358

97'580.00

468'000

22.7949 106'680.00

328'500

22.2500

73'091.25

363'500

22.2500

80'878.75

398'500

22.2500

88'666.25

433'500

22.5398

97'710.00

468'500

22.7983 106'810.00

329'000

22.2500

73'202.50

364'000

22.2500

80'990.00

399'000

22.2500

88'777.50

434'000

22.5438

97'840.00

469'000

22.8017 106'940.00

329'500

22.2500

73'313.75

364'500

22.2500

81'101.25

399'500

22.2500

88'888.75

434'500

22.5478

97'970.00

469'500

22.8051 107'070.00

330'000

22.2500

73'425.00

365'000

22.2500

81'212.50

400'000

22.2500

89'000.00

435'000

22.5517

98'100.00

470'000

22.8085 107'200.00

330'500

22.2500

73'536.25

365'500

22.2500

81'323.75

400'500

22.2547

89'130.00

435'500

22.5557

98'230.00

470'500

22.8119 107'330.00

331'000

22.2500

73'647.50

366'000

22.2500

81'435.00

401'000

22.2594

89'260.00

436'000

22.5596

98'360.00

471'000

22.8153 107'460.00

331'500

22.2500

73'758.75

366'500

22.2500

81'546.25

401'500

22.2640

89'390.00

436'500

22.5636

98'490.00

471'500

22.8187 107'590.00

332'000

22.2500

73'870.00

367'000

22.2500

81'657.50

402'000

22.2687

89'520.00

437'000

22.5675

98'620.00

472'000

22.8220 107'720.00

332'500

22.2500

73'981.25

367'500

22.2500

81'768.75

402'500

22.2733

89'650.00

437'500

22.5714

98'750.00

472'500

22.8254 107'850.00

333'000

22.2500

74'092.50

368'000

22.2500

81'880.00

403'000

22.2779

89'780.00

438'000

22.5753

98'880.00

473'000

22.8288 107'980.00

333'500

22.2500

74'203.75

368'500

22.2500

81'991.25

403'500

22.2825

89'910.00

438'500

22.5792

99'010.00

473'500

22.8321 108'110.00

334'000

22.2500

74'315.00

369'000

22.2500

82'102.50

404'000

22.2871

90'040.00

439'000

22.5831

99'140.00

474'000

22.8354 108'240.00

334'500

22.2500

74'426.25

369'500

22.2500

82'213.75

404'500

22.2917

90'170.00

439'500

22.5870

99'270.00

474'500

22.8388 108'370.00

Einkommen

Einkommenssteuer Tarif B						für in ungetrennter Ehe lebende Personen und Einelternfamilien
Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-
Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag
CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF
475'000	22.8421 108'500.00	510'000	23.0588 117'600.00	545'000	23.2477 126'700.00	580'000	23.4138 135'800.00	615'000	23.5610 144'900.00
475'500	22.8454 108'630.00	510'500	23.0617 117'730.00	545'500	23.2502 126'830.00	580'500	23.4160 135'930.00	615'500	23.5630 145'030.00
476'000	22.8487 108'760.00	511'000	23.0646 117'860.00	546'000	23.2527 126'960.00	581'000	23.4182 136'060.00	616'000	23.5649 145'160.00
476'500	22.8520 108'890.00	511'500	23.0674 117'990.00	546'500	23.2553 127'090.00	581'500	23.4205 136'190.00	616'500	23.5669 145'290.00
477'000	22.8553 109'020.00	512'000	23.0703 118'120.00	547'000	23.2578 127'220.00	582'000	23.4227 136'320.00	617'000	23.5689 145'420.00
477'500	22.8586 109'150.00	512'500	23.0732 118'250.00	547'500	23.2603 127'350.00	582'500	23.4249 136'450.00	617'500	23.5709 145'550.00
478'000	22.8619 109'280.00	513'000	23.0760 118'380.00	548'000	23.2628 127'480.00	583'000	23.4271 136'580.00	618'000	23.5728 145'680.00
478'500	22.8652 109'410.00	513'500	23.0789 118'510.00	548'500	23.2653 127'610.00	583'500	23.4293 136'710.00	618'500	23.5748 145'810.00
479'000	22.8685 109'540.00	514'000	23.0817 118'640.00	549'000	23.2678 127'740.00	584'000	23.4315 136'840.00	619'000	23.5767 145'940.00
479'500	22.8717 109'670.00	514'500	23.0845 118'770.00	549'500	23.2702 127'870.00	584'500	23.4337 136'970.00	619'500	23.5787 146'070.00
480'000	22.8750 109'800.00	515'000	23.0874 118'900.00	550'000	23.2727 128'000.00	585'000	23.4359 137'100.00	620'000	23.5806 146'200.00
480'500	22.8783 109'930.00	515'500	23.0902 119'030.00	550'500	23.2752 128'130.00	585'500	23.4381 137'230.00	620'500	23.5826 146'330.00
481'000	22.8815 110'060.00	516'000	23.0930 119'160.00	551'000	23.2777 128'260.00	586'000	23.4403 137'360.00	621'000	23.5845 146'460.00
481'500	22.8847 110'190.00	516'500	23.0958 119'290.00	551'500	23.2801 128'390.00	586'500	23.4425 137'490.00	621'500	23.5865 146'590.00
482'000	22.8880 110'320.00	517'000	23.0986 119'420.00	552'000	23.2826 128'520.00	587'000	23.4446 137'620.00	622'000	23.5884 146'720.00
482'500	22.8912 110'450.00	517'500	23.1014 119'550.00	552'500	23.2851 128'650.00	587'500	23.4468 137'750.00	622'500	23.5904 146'850.00
483'000	22.8944 110'580.00	518'000	23.1042 119'680.00	553'000	23.2875 128'780.00	588'000	23.4490 137'880.00	623'000	23.5923 146'980.00
483'500	22.8976 110'710.00	518'500	23.1070 119'810.00	553'500	23.2900 128'910.00	588'500	23.4511 138'010.00	623'500	23.5942 147'110.00
484'000	22.9008 110'840.00	519'000	23.1098 119'940.00	554'000	23.2924 129'040.00	589'000	23.4533 138'140.00	624'000	23.5962 147'240.00
484'500	22.9040 110'970.00	519'500	23.1126 120'070.00	554'500	23.2949 129'170.00	589'500	23.4555 138'270.00	624'500	23.5981 147'370.00
485'000	22.9072 111'100.00	520'000	23.1154 120'200.00	555'000	23.2973 129'300.00	590'000	23.4576 138'400.00	625'000	23.6000 147'500.00
485'500	22.9104 111'230.00	520'500	23.1182 120'330.00	555'500	23.2997 129'430.00	590'500	23.4598 138'530.00	625'500	23.6019 147'630.00
486'000	22.9136 111'360.00	521'000	23.1209 120'460.00	556'000	23.3022 129'560.00	591'000	23.4619 138'660.00	626'000	23.6038 147'760.00
486'500	22.9168 111'490.00	521'500	23.1237 120'590.00	556'500	23.3046 129'690.00	591'500	23.4641 138'790.00	626'500	23.6057 147'890.00
487'000	22.9199 111'620.00	522'000	23.1264 120'720.00	557'000	23.3070 129'820.00	592'000	23.4662 138'920.00	627'000	23.6077 148'020.00
487'500	22.9231 111'750.00	522'500	23.1292 120'850.00	557'500	23.3094 129'950.00	592'500	23.4684 139'050.00	627'500	23.6096 148'150.00
488'000	22.9262 111'880.00	523'000	23.1319 120'980.00	558'000	23.3118 130'080.00	593'000	23.4705 139'180.00	628'000	23.6115 148'280.00
488'500	22.9294 112'010.00	523'500	23.1347 121'110.00	558'500	23.3142 130'210.00	593'500	23.4726 139'310.00	628'500	23.6134 148'410.00
489'000	22.9325 112'140.00	524'000	23.1374 121'240.00	559'000	23.3166 130'340.00	594'000	23.4747 139'440.00	629'000	23.6153 148'540.00
489'500	22.9356 112'270.00	524'500	23.1401 121'370.00	559'500	23.3190 130'470.00	594'500	23.4769 139'570.00	629'500	23.6172 148'670.00
490'000	22.9388 112'400.00	525'000	23.1429 121'500.00	560'000	23.3214 130'600.00	595'000	23.4790 139'700.00	630'000	23.6190 148'800.00
490'500	22.9419 112'530.00	525'500	23.1456 121'630.00	560'500	23.3238 130'730.00	595'500	23.4811 139'830.00	630'500	23.6209 148'930.00
491'000	22.9450 112'660.00	526'000	23.1483 121'760.00	561'000	23.3262 130'860.00	596'000	23.4832 139'960.00	631'000	23.6228 149'060.00
491'500	22.9481 112'790.00	526'500	23.1510 121'890.00	561'500	23.3286 130'990.00	596'500	23.4853 140'090.00	631'500	23.6247 149'190.00
492'000	22.9512 112'920.00	527'000	23.1537 122'020.00	562'000	23.3310 131'120.00	597'000	23.4874 140'220.00	632'000	23.6266 149'320.00
492'500	22.9543 113'050.00	527'500	23.1564 122'150.00	562'500	23.3333 131'250.00	597'500	23.4895 140'350.00	632'500	23.6285 149'450.00
493'000	22.9574 113'180.00	528'000	23.1591 122'280.00	563'000	23.3357 131'380.00	598'000	23.4916 140'480.00	633'000	23.6303 149'580.00
493'500	22.9605 113'310.00	528'500	23.1618 122'410.00	563'500	23.3381 131'510.00	598'500	23.4937 140'610.00	633'500	23.6322 149'710.00
494'000	22.9636 113'440.00	529'000	23.1645 122'540.00	564'000	23.3404 131'640.00	599'000	23.4958 140'740.00	634'000	23.6341 149'840.00
494'500	22.9666 113'570.00	529'500	23.1671 122'670.00	564'500	23.3428 131'770.00	599'500	23.4979 140'870.00	634'500	23.6359 149'970.00
495'000	22.9697 113'700.00	530'000	23.1698 122'800.00	565'000	23.3451 131'900.00	600'000	23.5000 141'000.00	635'000	23.6378 150'100.00
495'500	22.9728 113'830.00	530'500	23.1725 122'930.00	565'500	23.3475 132'030.00	600'500	23.5021 141'130.00	635'500	23.6397 150'230.00
496'000	22.9758 113'960.00	531'000	23.1751 123'060.00	566'000	23.3498 132'160.00	601'000	23.5042 141'260.00	636'000	23.6415 150'360.00
496'500	22.9789 114'090.00	531'500	23.1778 123'190.00	566'500	23.3522 132'290.00	601'500	23.5062 141'390.00	636'500	23.6434 150'490.00
497'000	22.9819 114'220.00	532'000	23.1805 123'320.00	567'000	23.3545 132'420.00	602'000	23.5083 141'520.00	637'000	23.6452 150'620.00
497'500	22.9849 114'350.00	532'500	23.1831 123'450.00	567'500	23.3568 132'550.00	602'500	23.5104 141'650.00	637'500	23.6471 150'750.00
498'000	22.9880 114'480.00	533'000	23.1857 123'580.00	568'000	23.3592 132'680.00	603'000	23.5124 141'780.00	638'000	23.6489 150'880.00
498'500	22.9910 114'610.00	533'500	23.1884 123'710.00	568'500	23.3615 132'810.00	603'500	23.5145 141'910.00	638'500	23.6507 151'010.00
499'000	22.9940 114'740.00	534'000	23.1910 123'840.00	569'000	23.3638 132'940.00	604'000	23.5166 142'040.00	639'000	23.6526 151'140.00
499'500	22.9970 114'870.00	534'500	23.1936 123'970.00	569'500	23.3661 133'070.00	604'500	23.5186 142'170.00	639'500	23.6544 151'270.00
500'000	23.0000 115'000.00	535'000	23.1963 124'100.00	570'000	23.3684 133'200.00	605'000	23.5207 142'300.00	640'000	23.6563 151'400.00
500'500	23.0030 115'130.00	535'500	23.1989 124'230.00	570'500	23.3707 133'330.00	605'500	23.5227 142'430.00	640'500	23.6581 151'530.00
501'000	23.0060 115'260.00	536'000	23.2015 124'360.00	571'000	23.3730 133'460.00	606'000	23.5248 142'560.00	641'000	23.6599 151'660.00
501'500	23.0090 115'390.00	536'500	23.2041 124'490.00	571'500	23.3753 133'590.00	606'500	23.5268 142'690.00	641'500	23.6617 151'790.00
502'000	23.0120 115'520.00	537'000	23.2067 124'620.00	572'000	23.3776 133'720.00	607'000	23.5288 142'820.00	642'000	23.6636 151'920.00
502'500	23.0149 115'650.00	537'500	23.2093 124'750.00	572'500	23.3799 133'850.00	607'500	23.5309 142'950.00	642'500	23.6654 152'050.00
503'000	23.0179 115'780.00	538'000	23.2119 124'880.00	573'000	23.3822 133'980.00	608'000	23.5329 143'080.00	643'000	23.6672 152'180.00
503'500	23.0209 115'910.00	538'500	23.2145 125'010.00	573'500	23.3845 134'110.00	608'500	23.5349 143'210.00	643'500	23.6690 152'310.00
504'000	23.0238 116'040.00	539'000	23.2171 125'140.00	574'000	23.3868 134'240.00	609'000	23.5369 143'340.00	644'000	23.6708 152'440.00
504'500	23.0268 116'170.00	539'500	23.2196 125'270.00	574'500	23.3890 134'370.00	609'500	23.5390 143'470.00	644'500	23.6726 152'570.00
505'000	23.0297 116'300.00	540'000	23.2222 125'400.00	575'000	23.3913 134'500.00	610'000	23.5410 143'600.00	645'000	23.6744 152'700.00
505'500	23.0326 116'430.00	540'500	23.2248 125'530.00	575'500	23.3936 134'630.00	610'500	23.5430 143'730.00	645'500	23.6762 152'830.00
506'000	23.0356 116'560.00	541'000	23.2274 125'660.00	576'000	23.3958 134'760.00	611'000	23.5450 143'860.00	646'000	23.6780 152'960.00
506'500	23.0385 116'690.00	541'500	23.2299 125'790.00	576'500	23.3981 134'890.00	611'500	23.5470 143'990.00	646'500	23.6798 153'090.00
507'000	23.0414 116'820.00	542'000	23.2325 125'920.00	577'000	23.4003 135'020.00	612'000	23.5490 144'120.00	647'000	23.6816 153'220.00
507'500	23.0443 116'950.00	542'500	23.2350 126'050.00	577'500	23.4026 135'150.00	612'500	23.5510 144'250.00	647'500	23.6834 153'350.00
508'000	23.0472 117'080.00	543'000	23.2376 126'180.00	578'000	23.4048 135'280.00	613'000	23.5530 144'380.00	648'000	23.6852 153'480.00
508'500	23.0501 117'210.00	543'500	23.2401 126'310.00	578'500	23.4071 135'410.00	613'500	23.5550 144'510.00	648'500	23.6870 153'610.00
509'000	23.0530 117'340.00	544'000	23.2426 126'440.00	579'000	23.4093 135'540.00	614'000	23.5570 144'640.00	649'000	23.6888 153'740.00
509'500	23.0559 117'470.00	544'500	23.2452 126'570.00	579'500	23.4116 135'670.00	614'500	23.5590 144'770.00	649'500	23.6905 153'870.00
Einkommen									23

Einkommenssteuer Tarif B						für in ungetrennter Ehe lebende Personen und Einelternfamilien
Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-
Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag
CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF
650'000	23.6923 154'000.00	685'000	23.8102 163'100.00	720'000	23.9167 172'200.00	755'000	24.0132 181'300.00	790'000	24.1013 190'400.00
650'500	23.6941 154'130.00	685'500	23.8118 163'230.00	720'500	23.9181 172'330.00	755'500	24.0146 181'430.00	790'500	24.1025 190'530.00
651'000	23.6959 154'260.00	686'000	23.8134 163'360.00	721'000	23.9196 172'460.00	756'000	24.0159 181'560.00	791'000	24.1037 190'660.00
651'500	23.6976 154'390.00	686'500	23.8150 163'490.00	721'500	23.9210 172'590.00	756'500	24.0172 181'690.00	791'500	24.1049 190'790.00
652'000	23.6994 154'520.00	687'000	23.8166 163'620.00	722'000	23.9224 172'720.00	757'000	24.0185 181'820.00	792'000	24.1061 190'920.00
652'500	23.7011 154'650.00	687'500	23.8182 163'750.00	722'500	23.9239 172'850.00	757'500	24.0198 181'950.00	792'500	24.1073 191'050.00
653'000	23.7029 154'780.00	688'000	23.8198 163'880.00	723'000	23.9253 172'980.00	758'000	24.0211 182'080.00	793'000	24.1084 191'180.00
653'500	23.7047 154'910.00	688'500	23.8214 164'010.00	723'500	23.9267 173'110.00	758'500	24.0224 182'210.00	793'500	24.1096 191'310.00
654'000	23.7064 155'040.00	689'000	23.8229 164'140.00	724'000	23.9282 173'240.00	759'000	24.0237 182'340.00	794'000	24.1108 191'440.00
654'500	23.7082 155'170.00	689'500	23.8245 164'270.00	724'500	23.9296 173'370.00	759'500	24.0250 182'470.00	794'500	24.1120 191'570.00
655'000	23.7099 155'300.00	690'000	23.8261 164'400.00	725'000	23.9310 173'500.00	760'000	24.0263 182'600.00	795'000	24.1132 191'700.00
655'500	23.7117 155'430.00	690'500	23.8277 164'530.00	725'500	23.9325 173'630.00	760'500	24.0276 182'730.00	795'500	24.1144 191'830.00
656'000	23.7134 155'560.00	691'000	23.8292 164'660.00	726'000	23.9339 173'760.00	761'000	24.0289 182'860.00	796'000	24.1156 191'960.00
656'500	23.7152 155'690.00	691'500	23.8308 164'790.00	726'500	23.9353 173'890.00	761'500	24.0302 182'990.00	796'500	24.1168 192'090.00
657'000	23.7169 155'820.00	692'000	23.8324 164'920.00	727'000	23.9367 174'020.00	762'000	24.0315 183'120.00	797'000	24.1179 192'220.00
657'500	23.7186 155'950.00	692'500	23.8339 165'050.00	727'500	23.9381 174'150.00	762'500	24.0328 183'250.00	797'500	24.1191 192'350.00
658'000	23.7204 156'080.00	693'000	23.8355 165'180.00	728'000	23.9396 174'280.00	763'000	24.0341 183'380.00	798'000	24.1203 192'480.00
658'500	23.7221 156'210.00	693'500	23.8371 165'310.00	728'500	23.9410 174'410.00	763'500	24.0354 183'510.00	798'500	24.1215 192'610.00
659'000	23.7238 156'340.00	694'000	23.8386 165'440.00	729'000	23.9424 174'540.00	764'000	24.0366 183'640.00	799'000	24.1227 192'740.00
659'500	23.7255 156'470.00	694'500	23.8402 165'570.00	729'500	23.9438 174'670.00	764'500	24.0379 183'770.00	799'500	24.1238 192'870.00
660'000	23.7273 156'600.00	695'000	23.8417 165'700.00	730'000	23.9452 174'800.00	765'000	24.0392 183'900.00	800'000	24.1250 193'000.00
660'500	23.7290 156'730.00	695'500	23.8433 165'830.00	730'500	23.9466 174'930.00	765'500	24.0405 184'030.00	800'500	24.1262 193'130.00
661'000	23.7307 156'860.00	696'000	23.8448 165'960.00	731'000	23.9480 175'060.00	766'000	24.0418 184'160.00	801'000	24.1273 193'260.00
661'500	23.7324 156'990.00	696'500	23.8464 166'090.00	731'500	23.9494 175'190.00	766'500	24.0431 184'290.00	801'500	24.1285 193'390.00
662'000	23.7341 157'120.00	697'000	23.8479 166'220.00	732'000	23.9508 175'320.00	767'000	24.0443 184'420.00	802'000	24.1297 193'520.00
662'500	23.7358 157'250.00	697'500	23.8495 166'350.00	732'500	23.9522 175'450.00	767'500	24.0456 184'550.00	802'500	24.1308 193'650.00
663'000	23.7376 157'380.00	698'000	23.8510 166'480.00	733'000	23.9536 175'580.00	768'000	24.0469 184'680.00	803'000	24.1320 193'780.00
663'500	23.7393 157'510.00	698'500	23.8525 166'610.00	733'500	23.9550 175'710.00	768'500	24.0481 184'810.00	803'500	24.1332 193'910.00
664'000	23.7410 157'640.00	699'000	23.8541 166'740.00	734'000	23.9564 175'840.00	769'000	24.0494 184'940.00	804'000	24.1343 194'040.00
664'500	23.7427 157'770.00	699'500	23.8556 166'870.00	734'500	23.9578 175'970.00	769'500	24.0507 185'070.00	804'500	24.1355 194'170.00
665'000	23.7444 157'900.00	700'000	23.8571 167'000.00	735'000	23.9592 176'100.00	770'000	24.0519 185'200.00	805'000	24.1366 194'300.00
665'500	23.7461 158'030.00	700'500	23.8587 167'130.00	735'500	23.9606 176'230.00	770'500	24.0532 185'330.00	805'500	24.1378 194'430.00
666'000	23.7477 158'160.00	701'000	23.8602 167'260.00	736'000	23.9620 176'360.00	771'000	24.0545 185'460.00	806'000	24.1390 194'560.00
666'500	23.7494 158'290.00	701'500	23.8617 167'390.00	736'500	23.9633 176'490.00	771'500	24.0557 185'590.00	806'500	24.1401 194'690.00
667'000	23.7511 158'420.00	702'000	23.8632 167'520.00	737'000	23.9647 176'620.00	772'000	24.0570 185'720.00	807'000	24.1413 194'820.00
667'500	23.7528 158'550.00	702'500	23.8648 167'650.00	737'500	23.9661 176'750.00	772'500	24.0583 185'850.00	807'500	24.1424 194'950.00
668'000	23.7545 158'680.00	703'000	23.8663 167'780.00	738'000	23.9675 176'880.00	773'000	24.0595 185'980.00	808'000	24.1436 195'080.00
668'500	23.7562 158'810.00	703'500	23.8678 167'910.00	738'500	23.9689 177'010.00	773'500	24.0608 186'110.00	808'500	24.1447 195'210.00
669'000	23.7578 158'940.00	704'000	23.8693 168'040.00	739'000	23.9702 177'140.00	774'000	24.0620 186'240.00	809'000	24.1459 195'340.00
669'500	23.7595 159'070.00	704'500	23.8708 168'170.00	739'500	23.9716 177'270.00	774'500	24.0633 186'370.00	809'500	24.1470 195'470.00
670'000	23.7612 159'200.00	705'000	23.8723 168'300.00	740'000	23.9730 177'400.00	775'000	24.0645 186'500.00	810'000	24.1481 195'600.00
670'500	23.7629 159'330.00	705'500	23.8738 168'430.00	740'500	23.9743 177'530.00	775'500	24.0658 186'630.00	810'500	24.1493 195'730.00
671'000	23.7645 159'460.00	706'000	23.8754 168'560.00	741'000	23.9757 177'660.00	776'000	24.0670 186'760.00	811'000	24.1504 195'860.00
671'500	23.7662 159'590.00	706'500	23.8769 168'690.00	741'500	23.9771 177'790.00	776'500	24.0683 186'890.00	811'500	24.1516 195'990.00
672'000	23.7679 159'720.00	707'000	23.8784 168'820.00	742'000	23.9784 177'920.00	777'000	24.0695 187'020.00	812'000	24.1527 196'120.00
672'500	23.7695 159'850.00	707'500	23.8799 168'950.00	742'500	23.9798 178'050.00	777'500	24.0707 187'150.00	812'500	24.1538 196'250.00
673'000	23.7712 159'980.00	708'000	23.8814 169'080.00	743'000	23.9812 178'180.00	778'000	24.0720 187'280.00	813'000	24.1550 196'380.00
673'500	23.7728 160'110.00	708'500	23.8829 169'210.00	743'500	23.9825 178'310.00	778'500	24.0732 187'410.00	813'500	24.1561 196'510.00
674'000	23.7745 160'240.00	709'000	23.8843 169'340.00	744'000	23.9839 178'440.00	779'000	24.0745 187'540.00	814'000	24.1572 196'640.00
674'500	23.7761 160'370.00	709'500	23.8858 169'470.00	744'500	23.9852 178'570.00	779'500	24.0757 187'670.00	814'500	24.1584 196'770.00
675'000	23.7778 160'500.00	710'000	23.8873 169'600.00	745'000	23.9866 178'700.00	780'000	24.0769 187'800.00	815'000	24.1595 196'900.00
675'500	23.7794 160'630.00	710'500	23.8888 169'730.00	745'500	23.9879 178'830.00	780'500	24.0782 187'930.00	815'500	24.1606 197'030.00
676'000	23.7811 160'760.00	711'000	23.8903 169'860.00	746'000	23.9893 178'960.00	781'000	24.0794 188'060.00	816'000	24.1618 197'160.00
676'500	23.7827 160'890.00	711'500	23.8918 169'990.00	746'500	23.9906 179'090.00	781'500	24.0806 188'190.00	816'500	24.1629 197'290.00
677'000	23.7843 161'020.00	712'000	23.8933 170'120.00	747'000	23.9920 179'220.00	782'000	24.0818 188'320.00	817'000	24.1640 197'420.00
677'500	23.7860 161'150.00	712'500	23.8947 170'250.00	747'500	23.9933 179'350.00	782'500	24.0831 188'450.00	817'500	24.1651 197'550.00
678'000	23.7876 161'280.00	713'000	23.8962 170'380.00	748'000	23.9947 179'480.00	783'000	24.0843 188'580.00	818'000	24.1663 197'680.00
678'500	23.7892 161'410.00	713'500	23.8977 170'510.00	748'500	23.9960 179'610.00	783'500	24.0855 188'710.00	818'500	24.1674 197'810.00
679'000	23.7909 161'540.00	714'000	23.8992 170'640.00	749'000	23.9973 179'740.00	784'000	24.0867 188'840.00	819'000	24.1685 197'940.00
679'500	23.7925 161'670.00	714'500	23.9006 170'770.00	749'500	23.9987 179'870.00	784'500	24.0880 188'970.00	819'500	24.1696 198'070.00
680'000	23.7941 161'800.00	715'000	23.9021 170'900.00	750'000	24.0000 180'000.00	785'000	24.0892 189'100.00	820'000	24.1707 198'200.00
680'500	23.7957 161'930.00	715'500	23.9036 171'030.00	750'500	24.0013 180'130.00	785'500	24.0904 189'230.00	820'500	24.1718 198'330.00
681'000	23.7974 162'060.00	716'000	23.9050 171'160.00	751'000	24.0027 180'260.00	786'000	24.0916 189'360.00	821'000	24.1730 198'460.00
681'500	23.7990 162'190.00	716'500	23.9065 171'290.00	751'500	24.0040 180'390.00	786'500	24.0928 189'490.00	821'500	24.1741 198'590.00
682'000	23.8006 162'320.00	717'000	23.9079 171'420.00	752'000	24.0053 180'520.00	787'000	24.0940 189'620.00	822'000	24.1752 198'720.00
682'500	23.8022 162'450.00	717'500	23.9094 171'550.00	752'500	24.0066 180'650.00	787'500	24.0952 189'750.00	822'500	24.1763 198'850.00
683'000	23.8038 162'580.00	718'000	23.9109 171'680.00	753'000	24.0080 180'780.00	788'000	24.0964 189'880.00	823'000	24.1774 198'980.00
683'500	23.8054 162'710.00	718'500	23.9123 171'810.00	753'500	24.0093 180'910.00	788'500	24.0977 190'010.00	823'500	24.1785 199'110.00
684'000	23.8070 162'840.00	719'000	23.9138 171'940.00	754'000	24.0106 181'040.00	789'000	24.0989 190'140.00	824'000	24.1796 199'240.00
684'500	23.8086 162'970.00	719'500	23.9152 172'070.00	754'500	24.0119 181'170.00	789'500	24.1001 190'270.00	824'500	24.1807 199'370.00
24									Einkommen

Einkommenssteuer Tarif B						für in ungetrennter Ehe lebende Personen und Einelternfamilien
Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-
Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag
CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF
825'000	24.1818 199'500.00	860'000	24.2558 208'600.00	895'000	24.3240 217'700.00	930'000	24.3871 226'800.00	965'000	24.4456 235'900.00
825'500	24.1829 199'630.00	860'500	24.2568 208'730.00	895'500	24.3250 217'830.00	930'500	24.3880 226'930.00	965'500	24.4464 236'030.00
826'000	24.1840 199'760.00	861'000	24.2578 208'860.00	896'000	24.3259 217'960.00	931'000	24.3888 227'060.00	966'000	24.4472 236'160.00
826'500	24.1851 199'890.00	861'500	24.2589 208'990.00	896'500	24.3268 218'090.00	931'500	24.3897 227'190.00	966'500	24.4480 236'290.00
827'000	24.1862 200'020.00	862'000	24.2599 209'120.00	897'000	24.3278 218'220.00	932'000	24.3906 227'320.00	967'000	24.4488 236'420.00
827'500	24.1873 200'150.00	862'500	24.2609 209'250.00	897'500	24.3287 218'350.00	932'500	24.3914 227'450.00	967'500	24.4496 236'550.00
828'000	24.1884 200'280.00	863'000	24.2619 209'380.00	898'000	24.3296 218'480.00	933'000	24.3923 227'580.00	968'000	24.4504 236'680.00
828'500	24.1895 200'410.00	863'500	24.2629 209'510.00	898'500	24.3306 218'610.00	933'500	24.3931 227'710.00	968'500	24.4512 236'810.00
829'000	24.1906 200'540.00	864'000	24.2639 209'640.00	899'000	24.3315 218'740.00	934'000	24.3940 227'840.00	969'000	24.4520 236'940.00
829'500	24.1917 200'670.00	864'500	24.2649 209'770.00	899'500	24.3324 218'870.00	934'500	24.3949 227'970.00	969'500	24.4528 237'070.00
830'000	24.1928 200'800.00	865'000	24.2659 209'900.00	900'000	24.3333 219'000.00	935'000	24.3957 228'100.00	970'000	24.4536 237'200.00
830'500	24.1939 200'930.00	865'500	24.2669 210'030.00	900'500	24.3343 219'130.00	935'500	24.3966 228'230.00	970'500	24.4544 237'330.00
831'000	24.1949 201'060.00	866'000	24.2679 210'160.00	901'000	24.3352 219'260.00	936'000	24.3974 228'360.00	971'000	24.4552 237'460.00
831'500	24.1960 201'190.00	866'500	24.2689 210'290.00	901'500	24.3361 219'390.00	936'500	24.3983 228'490.00	971'500	24.4560 237'590.00
832'000	24.1971 201'320.00	867'000	24.2699 210'420.00	902'000	24.3370 219'520.00	937'000	24.3991 228'620.00	972'000	24.4568 237'720.00
832'500	24.1982 201'450.00	867'500	24.2709 210'550.00	902'500	24.3380 219'650.00	937'500	24.4000 228'750.00	972'500	24.4576 237'850.00
833'000	24.1993 201'580.00	868'000	24.2719 210'680.00	903'000	24.3389 219'780.00	938'000	24.4009 228'880.00	973'000	24.4584 237'980.00
833'500	24.2004 201'710.00	868'500	24.2729 210'810.00	903'500	24.3398 219'910.00	938'500	24.4017 229'010.00	973'500	24.4592 238'110.00
834'000	24.2014 201'840.00	869'000	24.2739 210'940.00	904'000	24.3407 220'040.00	939'000	24.4026 229'140.00	974'000	24.4600 238'240.00
834'500	24.2025 201'970.00	869'500	24.2749 211'070.00	904'500	24.3416 220'170.00	939'500	24.4034 229'270.00	974'500	24.4607 238'370.00
835'000	24.2036 202'100.00	870'000	24.2759 211'200.00	905'000	24.3425 220'300.00	940'000	24.4043 229'400.00	975'000	24.4615 238'500.00
835'500	24.2047 202'230.00	870'500	24.2769 211'330.00	905'500	24.3435 220'430.00	940'500	24.4051 229'530.00	975'500	24.4623 238'630.00
836'000	24.2057 202'360.00	871'000	24.2778 211'460.00	906'000	24.3444 220'560.00	941'000	24.4060 229'660.00	976'000	24.4631 238'760.00
836'500	24.2068 202'490.00	871'500	24.2788 211'590.00	906'500	24.3453 220'690.00	941'500	24.4068 229'790.00	976'500	24.4639 238'890.00
837'000	24.2079 202'620.00	872'000	24.2798 211'720.00	907'000	24.3462 220'820.00	942'000	24.4076 229'920.00	977'000	24.4647 239'020.00
837'500	24.2090 202'750.00	872'500	24.2808 211'850.00	907'500	24.3471 220'950.00	942'500	24.4085 230'050.00	977'500	24.4655 239'150.00
838'000	24.2100 202'880.00	873'000	24.2818 211'980.00	908'000	24.3480 221'080.00	943'000	24.4093 230'180.00	978'000	24.4663 239'280.00
838'500	24.2111 203'010.00	873'500	24.2828 212'110.00	908'500	24.3489 221'210.00	943'500	24.4102 230'310.00	978'500	24.4670 239'410.00
839'000	24.2122 203'140.00	874'000	24.2838 212'240.00	909'000	24.3498 221'340.00	944'000	24.4110 230'440.00	979'000	24.4678 239'540.00
839'500	24.2132 203'270.00	874'500	24.2847 212'370.00	909'500	24.3507 221'470.00	944'500	24.4119 230'570.00	979'500	24.4686 239'670.00
840'000	24.2143 203'400.00	875'000	24.2857 212'500.00	910'000	24.3516 221'600.00	945'000	24.4127 230'700.00	980'000	24.4694 239'800.00
840'500	24.2153 203'530.00	875'500	24.2867 212'630.00	910'500	24.3526 221'730.00	945'500	24.4135 230'830.00	980'500	24.4702 239'930.00
841'000	24.2164 203'660.00	876'000	24.2877 212'760.00	911'000	24.3535 221'860.00	946'000	24.4144 230'960.00	981'000	24.4709 240'060.00
841'500	24.2175 203'790.00	876'500	24.2886 212'890.00	911'500	24.3544 221'990.00	946'500	24.4152 231'090.00	981'500	24.4717 240'190.00
842'000	24.2185 203'920.00	877'000	24.2896 213'020.00	912'000	24.3553 222'120.00	947'000	24.4161 231'220.00	982'000	24.4725 240'320.00
842'500	24.2196 204'050.00	877'500	24.2906 213'150.00	912'500	24.3562 222'250.00	947'500	24.4169 231'350.00	982'500	24.4733 240'450.00
843'000	24.2206 204'180.00	878'000	24.2916 213'280.00	913'000	24.3571 222'380.00	948'000	24.4177 231'480.00	983'000	24.4741 240'580.00
843'500	24.2217 204'310.00	878'500	24.2925 213'410.00	913'500	24.3580 222'510.00	948'500	24.4186 231'610.00	983'500	24.4748 240'710.00
844'000	24.2227 204'440.00	879'000	24.2935 213'540.00	914'000	24.3589 222'640.00	949'000	24.4194 231'740.00	984'000	24.4756 240'840.00
844'500	24.2238 204'570.00	879'500	24.2945 213'670.00	914'500	24.3598 222'770.00	949'500	24.4202 231'870.00	984'500	24.4764 240'970.00
845'000	24.2249 204'700.00	880'000	24.2955 213'800.00	915'000	24.3607 222'900.00	950'000	24.4211 232'000.00	985'000	24.4772 241'100.00
845'500	24.2259 204'830.00	880'500	24.2964 213'930.00	915'500	24.3616 223'030.00	950'500	24.4219 232'130.00	985'500	24.4779 241'230.00
846'000	24.2270 204'960.00	881'000	24.2974 214'060.00	916'000	24.3624 223'160.00	951'000	24.4227 232'260.00	986'000	24.4787 241'360.00
846'500	24.2280 205'090.00	881'500	24.2984 214'190.00	916'500	24.3633 223'290.00	951'500	24.4235 232'390.00	986'500	24.4795 241'490.00
847'000	24.2290 205'220.00	882'000	24.2993 214'320.00	917'000	24.3642 223'420.00	952'000	24.4244 232'520.00	987'000	24.4802 241'620.00
847'500	24.2301 205'350.00	882'500	24.3003 214'450.00	917'500	24.3651 223'550.00	952'500	24.4252 232'650.00	987'500	24.4810 241'750.00
848'000	24.2311 205'480.00	883'000	24.3012 214'580.00	918'000	24.3660 223'680.00	953'000	24.4260 232'780.00	988'000	24.4818 241'880.00
848'500	24.2322 205'610.00	883'500	24.3022 214'710.00	918'500	24.3669 223'810.00	953'500	24.4268 232'910.00	988'500	24.4825 242'010.00
849'000	24.2332 205'740.00	884'000	24.3032 214'840.00	919'000	24.3678 223'940.00	954'000	24.4277 233'040.00	989'000	24.4833 242'140.00
849'500	24.2343 205'870.00	884'500	24.3041 214'970.00	919'500	24.3687 224'070.00	954'500	24.4285 233'170.00	989'500	24.4841 242'270.00
850'000	24.2353 206'000.00	885'000	24.3051 215'100.00	920'000	24.3696 224'200.00	955'000	24.4293 233'300.00	990'000	24.4848 242'400.00
850'500	24.2363 206'130.00	885'500	24.3060 215'230.00	920'500	24.3705 224'330.00	955'500	24.4301 233'430.00	990'500	24.4856 242'530.00
851'000	24.2374 206'260.00	886'000	24.3070 215'360.00	921'000	24.3713 224'460.00	956'000	24.4310 233'560.00	991'000	24.4864 242'660.00
851'500	24.2384 206'390.00	886'500	24.3080 215'490.00	921'500	24.3722 224'590.00	956'500	24.4318 233'690.00	991'500	24.4871 242'790.00
852'000	24.2394 206'520.00	887'000	24.3089 215'620.00	922'000	24.3731 224'720.00	957'000	24.4326 233'820.00	992'000	24.4879 242'920.00
852'500	24.2405 206'650.00	887'500	24.3099 215'750.00	922'500	24.3740 224'850.00	957'500	24.4334 233'950.00	992'500	24.4887 243'050.00
853'000	24.2415 206'780.00	888'000	24.3108 215'880.00	923'000	24.3749 224'980.00	958'000	24.4342 234'080.00	993'000	24.4894 243'180.00
853'500	24.2425 206'910.00	888'500	24.3118 216'010.00	923'500	24.3757 225'110.00	958'500	24.4351 234'210.00	993'500	24.4902 243'310.00
854'000	24.2436 207'040.00	889'000	24.3127 216'140.00	924'000	24.3766 225'240.00	959'000	24.4359 234'340.00	994'000	24.4909 243'440.00
854'500	24.2446 207'170.00	889'500	24.3137 216'270.00	924'500	24.3775 225'370.00	959'500	24.4367 234'470.00	994'500	24.4917 243'570.00
855'000	24.2456 207'300.00	890'000	24.3146 216'400.00	925'000	24.3784 225'500.00	960'000	24.4375 234'600.00	995'000	24.4925 243'700.00
855'500	24.2466 207'430.00	890'500	24.3156 216'530.00	925'500	24.3793 225'630.00	960'500	24.4383 234'730.00	995'500	24.4932 243'830.00
856'000	24.2477 207'560.00	891'000	24.3165 216'660.00	926'000	24.3801 225'760.00	961'000	24.4391 234'860.00	996'000	24.4940 243'960.00
856'500	24.2487 207'690.00	891'500	24.3174 216'790.00	926'500	24.3810 225'890.00	961'500	24.4399 234'990.00	996'500	24.4947 244'090.00
857'000	24.2497 207'820.00	892'000	24.3184 216'920.00	927'000	24.3819 226'020.00	962'000	24.4407 235'120.00	997'000	24.4955 244'220.00
857'500	24.2507 207'950.00	892'500	24.3193 217'050.00	927'500	24.3827 226'150.00	962'500	24.4416 235'250.00	997'500	24.4962 244'350.00
858'000	24.2517 208'080.00	893'000	24.3203 217'180.00	928'000	24.3836 226'280.00	963'000	24.4424 235'380.00	998'000	24.4970 244'480.00
858'500	24.2528 208'210.00	893'500	24.3212 217'310.00	928'500	24.3845 226'410.00	963'500	24.4432 235'510.00	998'500	24.4977 244'610.00
859'000	24.2538 208'340.00	894'000	24.3221 217'440.00	929'000	24.3854 226'540.00	964'000	24.4440 235'640.00	999'000	24.4985 244'740.00
859'500	24.2548 208'470.00	894'500	24.3231 217'570.00	929'500	24.3862 226'670.00	964'500	24.4448 235'770.00	999'500	24.4992 244'870.00
Einkommen									25

Einkommenssteuer Tarif B						für in ungetrennter Ehe lebende Personen und Einelternfamilien
Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-
Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag
CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF
1'000'000	24.5000 245'000.00	1'035'000	24.5507 254'100.00	1'070'000	24.5981 263'200.00	1'105'000	24.6425 272'300.00	1'140'000	24.6842 281'400.00
1'000'500	24.5007 245'130.00	1'035'500	24.5514 254'230.00	1'070'500	24.5988 263'330.00	1'105'500	24.6431 272'430.00	1'140'500	24.6848 281'530.00
1'001'000	24.5015 245'260.00	1'036'000	24.5521 254'360.00	1'071'000	24.5994 263'460.00	1'106'000	24.6438 272'560.00	1'141'000	24.6854 281'660.00
1'001'500	24.5022 245'390.00	1'036'500	24.5528 254'490.00	1'071'500	24.6001 263'590.00	1'106'500	24.6444 272'690.00	1'141'500	24.6859 281'790.00
1'002'000	24.5030 245'520.00	1'037'000	24.5535 254'620.00	1'072'000	24.6007 263'720.00	1'107'000	24.6450 272'820.00	1'142'000	24.6865 281'920.00
1'002'500	24.5037 245'650.00	1'037'500	24.5542 254'750.00	1'072'500	24.6014 263'850.00	1'107'500	24.6456 272'950.00	1'142'500	24.6871 282'050.00
1'003'000	24.5045 245'780.00	1'038'000	24.5549 254'880.00	1'073'000	24.6021 263'980.00	1'108'000	24.6462 273'080.00	1'143'000	24.6877 282'180.00
1'003'500	24.5052 245'910.00	1'038'500	24.5556 255'010.00	1'073'500	24.6027 264'110.00	1'108'500	24.6468 273'210.00	1'143'500	24.6882 282'310.00
1'004'000	24.5060 246'040.00	1'039'000	24.5563 255'140.00	1'074'000	24.6034 264'240.00	1'109'000	24.6474 273'340.00	1'144'000	24.6888 282'440.00
1'004'500	24.5067 246'170.00	1'039'500	24.5570 255'270.00	1'074'500	24.6040 264'370.00	1'109'500	24.6480 273'470.00	1'144'500	24.6894 282'570.00
1'005'000	24.5075 246'300.00	1'040'000	24.5577 255'400.00	1'075'000	24.6047 264'500.00	1'110'000	24.6486 273'600.00	1'145'000	24.6900 282'700.00
1'005'500	24.5082 246'430.00	1'040'500	24.5584 255'530.00	1'075'500	24.6053 264'630.00	1'110'500	24.6493 273'730.00	1'145'500	24.6905 282'830.00
1'006'000	24.5089 246'560.00	1'041'000	24.5591 255'660.00	1'076'000	24.6059 264'760.00	1'111'000	24.6499 273'860.00	1'146'000	24.6911 282'960.00
1'006'500	24.5097 246'690.00	1'041'500	24.5598 255'790.00	1'076'500	24.6066 264'890.00	1'111'500	24.6505 273'990.00	1'146'500	24.6917 283'090.00
1'007'000	24.5104 246'820.00	1'042'000	24.5605 255'920.00	1'077'000	24.6072 265'020.00	1'112'000	24.6511 274'120.00	1'147'000	24.6922 283'220.00
1'007'500	24.5112 246'950.00	1'042'500	24.5612 256'050.00	1'077'500	24.6079 265'150.00	1'112'500	24.6517 274'250.00	1'147'500	24.6928 283'350.00
1'008'000	24.5119 247'080.00	1'043'000	24.5618 256'180.00	1'078'000	24.6085 265'280.00	1'113'000	24.6523 274'380.00	1'148'000	24.6934 283'480.00
1'008'500	24.5126 247'210.00	1'043'500	24.5625 256'310.00	1'078'500	24.6092 265'410.00	1'113'500	24.6529 274'510.00	1'148'500	24.6939 283'610.00
1'009'000	24.5134 247'340.00	1'044'000	24.5632 256'440.00	1'079'000	24.6098 265'540.00	1'114'000	24.6535 274'640.00	1'149'000	24.6945 283'740.00
1'009'500	24.5141 247'470.00	1'044'500	24.5639 256'570.00	1'079'500	24.6105 265'670.00	1'114'500	24.6541 274'770.00	1'149'500	24.6951 283'870.00
1'010'000	24.5149 247'600.00	1'045'000	24.5646 256'700.00	1'080'000	24.6111 265'800.00	1'115'000	24.6547 274'900.00	1'150'000	24.6957 284'000.00
1'010'500	24.5156 247'730.00	1'045'500	24.5653 256'830.00	1'080'500	24.6118 265'930.00	1'115'500	24.6553 275'030.00	1'150'500	24.6962 284'130.00
1'011'000	24.5163 247'860.00	1'046'000	24.5660 256'960.00	1'081'000	24.6124 266'060.00	1'116'000	24.6559 275'160.00	1'151'000	24.6968 284'260.00
1'011'500	24.5171 247'990.00	1'046'500	24.5667 257'090.00	1'081'500	24.6130 266'190.00	1'116'500	24.6565 275'290.00	1'151'500	24.6974 284'390.00
1'012'000	24.5178 248'120.00	1'047'000	24.5673 257'220.00	1'082'000	24.6137 266'320.00	1'117'000	24.6571 275'420.00	1'152'000	24.6979 284'520.00
1'012'500	24.5185 248'250.00	1'047'500	24.5680 257'350.00	1'082'500	24.6143 266'450.00	1'117'500	24.6577 275'550.00	1'152'500	24.6985 284'650.00
1'013'000	24.5192 248'380.00	1'048'000	24.5687 257'480.00	1'083'000	24.6150 266'580.00	1'118'000	24.6583 275'680.00	1'153'000	24.6990 284'780.00
1'013'500	24.5200 248'510.00	1'048'500	24.5694 257'610.00	1'083'500	24.6156 266'710.00	1'118'500	24.6589 275'810.00	1'153'500	24.6996 284'910.00
1'014'000	24.5207 248'640.00	1'049'000	24.5701 257'740.00	1'084'000	24.6162 266'840.00	1'119'000	24.6595 275'940.00	1'154'000	24.7002 285'040.00
1'014'500	24.5214 248'770.00	1'049'500	24.5707 257'870.00	1'084'500	24.6169 266'970.00	1'119'500	24.6601 276'070.00	1'154'500	24.7007 285'170.00
1'015'000	24.5222 248'900.00	1'050'000	24.5714 258'000.00	1'085'000	24.6175 267'100.00	1'120'000	24.6607 276'200.00	1'155'000	24.7013 285'300.00
1'015'500	24.5229 249'030.00	1'050'500	24.5721 258'130.00	1'085'500	24.6181 267'230.00	1'120'500	24.6613 276'330.00	1'155'500	24.7019 285'430.00
1'016'000	24.5236 249'160.00	1'051'000	24.5728 258'260.00	1'086'000	24.6188 267'360.00	1'121'000	24.6619 276'460.00	1'156'000	24.7024 285'560.00
1'016'500	24.5243 249'290.00	1'051'500	24.5735 258'390.00	1'086'500	24.6194 267'490.00	1'121'500	24.6625 276'590.00	1'156'500	24.7030 285'690.00
1'017'000	24.5251 249'420.00	1'052'000	24.5741 258'520.00	1'087'000	24.6201 267'620.00	1'122'000	24.6631 276'720.00	1'157'000	24.7035 285'820.00
1'017'500	24.5258 249'550.00	1'052'500	24.5748 258'650.00	1'087'500	24.6207 267'750.00	1'122'500	24.6637 276'850.00	1'157'500	24.7041 285'950.00
1'018'000	24.5265 249'680.00	1'053'000	24.5755 258'780.00	1'088'000	24.6213 267'880.00	1'123'000	24.6643 276'980.00	1'158'000	24.7047 286'080.00
1'018'500	24.5272 249'810.00	1'053'500	24.5762 258'910.00	1'088'500	24.6220 268'010.00	1'123'500	24.6649 277'110.00	1'158'500	24.7052 286'210.00
1'019'000	24.5280 249'940.00	1'054'000	24.5769 259'040.00	1'089'000	24.6226 268'140.00	1'124'000	24.6655 277'240.00	1'159'000	24.7058 286'340.00
1'019'500	24.5287 250'070.00	1'054'500	24.5775 259'170.00	1'089'500	24.6232 268'270.00	1'124'500	24.6661 277'370.00	1'159'500	24.7063 286'470.00
1'020'000	24.5294 250'200.00	1'055'000	24.5782 259'300.00	1'090'000	24.6239 268'400.00	1'125'000	24.6667 277'500.00	1'160'000	24.7069 286'600.00
1'020'500	24.5301 250'330.00	1'055'500	24.5789 259'430.00	1'090'500	24.6245 268'530.00	1'125'500	24.6673 277'630.00	1'160'500	24.7075 286'730.00
1'021'000	24.5309 250'460.00	1'056'000	24.5795 259'560.00	1'091'000	24.6251 268'660.00	1'126'000	24.6679 277'760.00	1'161'000	24.7080 286'860.00
1'021'500	24.5316 250'590.00	1'056'500	24.5802 259'690.00	1'091'500	24.6257 268'790.00	1'126'500	24.6684 277'890.00	1'161'500	24.7086 286'990.00
1'022'000	24.5323 250'720.00	1'057'000	24.5809 259'820.00	1'092'000	24.6264 268'920.00	1'127'000	24.6690 278'020.00	1'162'000	24.7091 287'120.00
1'022'500	24.5330 250'850.00	1'057'500	24.5816 259'950.00	1'092'500	24.6270 269'050.00	1'127'500	24.6696 278'150.00	1'162'500	24.7097 287'250.00
1'023'000	24.5337 250'980.00	1'058'000	24.5822 260'080.00	1'093'000	24.6276 269'180.00	1'128'000	24.6702 278'280.00	1'163'000	24.7102 287'380.00
1'023'500	24.5344 251'110.00	1'058'500	24.5829 260'210.00	1'093'500	24.6283 269'310.00	1'128'500	24.6708 278'410.00	1'163'500	24.7108 287'510.00
1'024'000	24.5352 251'240.00	1'059'000	24.5836 260'340.00	1'094'000	24.6289 269'440.00	1'129'000	24.6714 278'540.00	1'164'000	24.7113 287'640.00
1'024'500	24.5359 251'370.00	1'059'500	24.5842 260'470.00	1'094'500	24.6295 269'570.00	1'129'500	24.6720 278'670.00	1'164'500	24.7119 287'770.00
1'025'000	24.5366 251'500.00	1'060'000	24.5849 260'600.00	1'095'000	24.6301 269'700.00	1'130'000	24.6726 278'800.00	1'165'000	24.7124 287'900.00
1'025'500	24.5373 251'630.00	1'060'500	24.5856 260'730.00	1'095'500	24.6308 269'830.00	1'130'500	24.6732 278'930.00	1'165'500	24.7130 288'030.00
1'026'000	24.5380 251'760.00	1'061'000	24.5862 260'860.00	1'096'000	24.6314 269'960.00	1'131'000	24.6737 279'060.00	1'166'000	24.7136 288'160.00
1'026'500	24.5387 251'890.00	1'061'500	24.5869 260'990.00	1'096'500	24.6320 270'090.00	1'131'500	24.6743 279'190.00	1'166'500	24.7141 288'290.00
1'027'000	24.5394 252'020.00	1'062'000	24.5876 261'120.00	1'097'000	24.6326 270'220.00	1'132'000	24.6749 279'320.00	1'167'000	24.7147 288'420.00
1'027'500	24.5401 252'150.00	1'062'500	24.5882 261'250.00	1'097'500	24.6333 270'350.00	1'132'500	24.6755 279'450.00	1'167'500	24.7152 288'550.00
1'028'000	24.5409 252'280.00	1'063'000	24.5889 261'380.00	1'098'000	24.6339 270'480.00	1'133'000	24.6761 279'580.00	1'168'000	24.7158 288'680.00
1'028'500	24.5416 252'410.00	1'063'500	24.5896 261'510.00	1'098'500	24.6345 270'610.00	1'133'500	24.6767 279'710.00	1'168'500	24.7163 288'810.00
1'029'000	24.5423 252'540.00	1'064'000	24.5902 261'640.00	1'099'000	24.6351 270'740.00	1'134'000	24.6772 279'840.00	1'169'000	24.7169 288'940.00
1'029'500	24.5430 252'670.00	1'064'500	24.5909 261'770.00	1'099'500	24.6357 270'870.00	1'134'500	24.6778 279'970.00	1'169'500	24.7174 289'070.00
1'030'000	24.5437 252'800.00	1'065'000	24.5915 261'900.00	1'100'000	24.6364 271'000.00	1'135'000	24.6784 280'100.00	1'170'000	24.7179 289'200.00
1'030'500	24.5444 252'930.00	1'065'500	24.5922 262'030.00	1'100'500	24.6370 271'130.00	1'135'500	24.6790 280'230.00	1'170'500	24.7185 289'330.00
1'031'000	24.5451 253'060.00	1'066'000	24.5929 262'160.00	1'101'000	24.6376 271'260.00	1'136'000	24.6796 280'360.00	1'171'000	24.7190 289'460.00
1'031'500	24.5458 253'190.00	1'066'500	24.5935 262'290.00	1'101'500	24.6382 271'390.00	1'136'500	24.6802 280'490.00	1'171'500	24.7196 289'590.00
1'032'000	24.5465 253'320.00	1'067'000	24.5942 262'420.00	1'102'000	24.6388 271'520.00	1'137'000	24.6807 280'620.00	1'172'000	24.7201 289'720.00
1'032'500	24.5472 253'450.00	1'067'500	24.5948 262'550.00	1'102'500	24.6395 271'650.00	1'137'500	24.6813 280'750.00	1'172'500	24.7207 289'850.00
1'033'000	24.5479 253'580.00	1'068'000	24.5955 262'680.00	1'103'000	24.6401 271'780.00	1'138'000	24.6819 280'880.00	1'173'000	24.7212 289'980.00
1'033'500	24.5486 253'710.00	1'068'500	24.5962 262'810.00	1'103'500	24.6407 271'910.00	1'138'500	24.6825 281'010.00	1'173'500	24.7218 290'110.00
1'034'000	24.5493 253'840.00	1'069'000	24.5968 262'940.00	1'104'000	24.6413 272'040.00	1'139'000	24.6831 281'140.00	1'174'000	24.7223 290'240.00
1'034'500	24.5500 253'970.00	1'069'500	24.5975 263'070.00	1'104'500	24.6419 272'170.00	1'139'500	24.6836 281'270.00	1'174'500	24.7229 290'370.00
26									Einkommen

Einkommenssteuer Tarif B						für in ungetrennter Ehe lebende Personen und Einelternfamilien
Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-
Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag
CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF
1'175'000	24.7234 290'500.00	1'210'000	24.7603 299'600.00	1'245'000	24.7952 308'700.00	1'280'000	24.8281 317'800.00	1'315'000	24.8593 326'900.00
1'175'500	24.7239 290'630.00	1'210'500	24.7608 299'730.00	1'245'500	24.7957 308'830.00	1'280'500	24.8286 317'930.00	1'315'500	24.8597 327'030.00
1'176'000	24.7245 290'760.00	1'211'000	24.7614 299'860.00	1'246'000	24.7961 308'960.00	1'281'000	24.8290 318'060.00	1'316'000	24.8602 327'160.00
1'176'500	24.7250 290'890.00	1'211'500	24.7619 299'990.00	1'246'500	24.7966 309'090.00	1'281'500	24.8295 318'190.00	1'316'500	24.8606 327'290.00
1'177'000	24.7256 291'020.00	1'212'000	24.7624 300'120.00	1'247'000	24.7971 309'220.00	1'282'000	24.8300 318'320.00	1'317'000	24.8610 327'420.00
1'177'500	24.7261 291'150.00	1'212'500	24.7629 300'250.00	1'247'500	24.7976 309'350.00	1'282'500	24.8304 318'450.00	1'317'500	24.8615 327'550.00
1'178'000	24.7267 291'280.00	1'213'000	24.7634 300'380.00	1'248'000	24.7981 309'480.00	1'283'000	24.8309 318'580.00	1'318'000	24.8619 327'680.00
1'178'500	24.7272 291'410.00	1'213'500	24.7639 300'510.00	1'248'500	24.7986 309'610.00	1'283'500	24.8313 318'710.00	1'318'500	24.8623 327'810.00
1'179'000	24.7277 291'540.00	1'214'000	24.7644 300'640.00	1'249'000	24.7990 309'740.00	1'284'000	24.8318 318'840.00	1'319'000	24.8628 327'940.00
1'179'500	24.7283 291'670.00	1'214'500	24.7649 300'770.00	1'249'500	24.7995 309'870.00	1'284'500	24.8322 318'970.00	1'319'500	24.8632 328'070.00
1'180'000	24.7288 291'800.00	1'215'000	24.7654 300'900.00	1'250'000	24.8000 310'000.00	1'285'000	24.8327 319'100.00	1'320'000	24.8636 328'200.00
1'180'500	24.7294 291'930.00	1'215'500	24.7659 301'030.00	1'250'500	24.8005 310'130.00	1'285'500	24.8331 319'230.00	1'320'500	24.8641 328'330.00
1'181'000	24.7299 292'060.00	1'216'000	24.7664 301'160.00	1'251'000	24.8010 310'260.00	1'286'000	24.8336 319'360.00	1'321'000	24.8645 328'460.00
1'181'500	24.7304 292'190.00	1'216'500	24.7670 301'290.00	1'251'500	24.8014 310'390.00	1'286'500	24.8340 319'490.00	1'321'500	24.8649 328'590.00
1'182'000	24.7310 292'320.00	1'217'000	24.7675 301'420.00	1'252'000	24.8019 310'520.00	1'287'000	24.8345 319'620.00	1'322'000	24.8654 328'720.00
1'182'500	24.7315 292'450.00	1'217'500	24.7680 301'550.00	1'252'500	24.8024 310'650.00	1'287'500	24.8350 319'750.00	1'322'500	24.8658 328'850.00
1'183'000	24.7320 292'580.00	1'218'000	24.7685 301'680.00	1'253'000	24.8029 310'780.00	1'288'000	24.8354 319'880.00	1'323'000	24.8662 328'980.00
1'183'500	24.7326 292'710.00	1'218'500	24.7690 301'810.00	1'253'500	24.8034 310'910.00	1'288'500	24.8359 320'010.00	1'323'500	24.8666 329'110.00
1'184'000	24.7331 292'840.00	1'219'000	24.7695 301'940.00	1'254'000	24.8038 311'040.00	1'289'000	24.8363 320'140.00	1'324'000	24.8671 329'240.00
1'184'500	24.7336 292'970.00	1'219'500	24.7700 302'070.00	1'254'500	24.8043 311'170.00	1'289'500	24.8368 320'270.00	1'324'500	24.8675 329'370.00
1'185'000	24.7342 293'100.00	1'220'000	24.7705 302'200.00	1'255'000	24.8048 311'300.00	1'290'000	24.8372 320'400.00	1'325'000	24.8679 329'500.00
1'185'500	24.7347 293'230.00	1'220'500	24.7710 302'330.00	1'255'500	24.8053 311'430.00	1'290'500	24.8377 320'530.00	1'325'500	24.8684 329'630.00
1'186'000	24.7352 293'360.00	1'221'000	24.7715 302'460.00	1'256'000	24.8057 311'560.00	1'291'000	24.8381 320'660.00	1'326'000	24.8688 329'760.00
1'186'500	24.7358 293'490.00	1'221'500	24.7720 302'590.00	1'256'500	24.8062 311'690.00	1'291'500	24.8386 320'790.00	1'326'500	24.8692 329'890.00
1'187'000	24.7363 293'620.00	1'222'000	24.7725 302'720.00	1'257'000	24.8067 311'820.00	1'292'000	24.8390 320'920.00	1'327'000	24.8696 330'020.00
1'187'500	24.7368 293'750.00	1'222'500	24.7730 302'850.00	1'257'500	24.8072 311'950.00	1'292'500	24.8395 321'050.00	1'327'500	24.8701 330'150.00
1'188'000	24.7374 293'880.00	1'223'000	24.7735 302'980.00	1'258'000	24.8076 312'080.00	1'293'000	24.8399 321'180.00	1'328'000	24.8705 330'280.00
1'188'500	24.7379 294'010.00	1'223'500	24.7740 303'110.00	1'258'500	24.8081 312'210.00	1'293'500	24.8404 321'310.00	1'328'500	24.8709 330'410.00
1'189'000	24.7384 294'140.00	1'224'000	24.7745 303'240.00	1'259'000	24.8086 312'340.00	1'294'000	24.8408 321'440.00	1'329'000	24.8713 330'540.00
1'189'500	24.7390 294'270.00	1'224'500	24.7750 303'370.00	1'259'500	24.8091 312'470.00	1'294'500	24.8413 321'570.00	1'329'500	24.8718 330'670.00
1'190'000	24.7395 294'400.00	1'225'000	24.7755 303'500.00	1'260'000	24.8095 312'600.00	1'295'000	24.8417 321'700.00	1'330'000	24.8722 330'800.00
1'190'500	24.7400 294'530.00	1'225'500	24.7760 303'630.00	1'260'500	24.8100 312'730.00	1'295'500	24.8421 321'830.00	1'330'500	24.8726 330'930.00
1'191'000	24.7406 294'660.00	1'226'000	24.7765 303'760.00	1'261'000	24.8105 312'860.00	1'296'000	24.8426 321'960.00	1'331'000	24.8730 331'060.00
1'191'500	24.7411 294'790.00	1'226'500	24.7770 303'890.00	1'261'500	24.8109 312'990.00	1'296'500	24.8430 322'090.00	1'331'500	24.8735 331'190.00
1'192'000	24.7416 294'920.00	1'227'000	24.7775 304'020.00	1'262'000	24.8114 313'120.00	1'297'000	24.8435 322'220.00	1'332'000	24.8739 331'320.00
1'192'500	24.7421 295'050.00	1'227'500	24.7780 304'150.00	1'262'500	24.8119 313'250.00	1'297'500	24.8439 322'350.00	1'332'500	24.8743 331'450.00
1'193'000	24.7427 295'180.00	1'228'000	24.7785 304'280.00	1'263'000	24.8124 313'380.00	1'298'000	24.8444 322'480.00	1'333'000	24.8747 331'580.00
1'193'500	24.7432 295'310.00	1'228'500	24.7790 304'410.00	1'263'500	24.8128 313'510.00	1'298'500	24.8448 322'610.00	1'333'500	24.8751 331'710.00
1'194'000	24.7437 295'440.00	1'229'000	24.7795 304'540.00	1'264'000	24.8133 313'640.00	1'299'000	24.8453 322'740.00	1'334'000	24.8756 331'840.00
1'194'500	24.7442 295'570.00	1'229'500	24.7800 304'670.00	1'264'500	24.8138 313'770.00	1'299'500	24.8457 322'870.00	1'334'500	24.8760 331'970.00
1'195'000	24.7448 295'700.00	1'230'000	24.7805 304'800.00	1'265'000	24.8142 313'900.00	1'300'000	24.8462 323'000.00	1'335'000	24.8764 332'100.00
1'195'500	24.7453 295'830.00	1'230'500	24.7810 304'930.00	1'265'500	24.8147 314'030.00	1'300'500	24.8466 323'130.00	1'335'500	24.8768 332'230.00
1'196'000	24.7458 295'960.00	1'231'000	24.7815 305'060.00	1'266'000	24.8152 314'160.00	1'301'000	24.8470 323'260.00	1'336'000	24.8772 332'360.00
1'196'500	24.7463 296'090.00	1'231'500	24.7820 305'190.00	1'266'500	24.8156 314'290.00	1'301'500	24.8475 323'390.00	1'336'500	24.8777 332'490.00
1'197'000	24.7469 296'220.00	1'232'000	24.7825 305'320.00	1'267'000	24.8161 314'420.00	1'302'000	24.8479 323'520.00	1'337'000	24.8781 332'620.00
1'197'500	24.7474 296'350.00	1'232'500	24.7830 305'450.00	1'267'500	24.8166 314'550.00	1'302'500	24.8484 323'650.00	1'337'500	24.8785 332'750.00
1'198'000	24.7479 296'480.00	1'233'000	24.7835 305'580.00	1'268'000	24.8170 314'680.00	1'303'000	24.8488 323'780.00	1'338'000	24.8789 332'880.00
1'198'500	24.7484 296'610.00	1'233'500	24.7839 305'710.00	1'268'500	24.8175 314'810.00	1'303'500	24.8493 323'910.00	1'338'500	24.8793 333'010.00
1'199'000	24.7490 296'740.00	1'234'000	24.7844 305'840.00	1'269'000	24.8180 314'940.00	1'304'000	24.8497 324'040.00	1'339'000	24.8798 333'140.00
1'199'500	24.7495 296'870.00	1'234'500	24.7849 305'970.00	1'269'500	24.8184 315'070.00	1'304'500	24.8501 324'170.00	1'339'500	24.8802 333'270.00
1'200'000	24.7500 297'000.00	1'235'000	24.7854 306'100.00	1'270'000	24.8189 315'200.00	1'305'000	24.8506 324'300.00	1'340'000	24.8806 333'400.00
1'200'500	24.7505 297'130.00	1'235'500	24.7859 306'230.00	1'270'500	24.8194 315'330.00	1'305'500	24.8510 324'430.00	1'340'500	24.8810 333'530.00
1'201'000	24.7510 297'260.00	1'236'000	24.7864 306'360.00	1'271'000	24.8198 315'460.00	1'306'000	24.8515 324'560.00	1'341'000	24.8814 333'660.00
1'201'500	24.7516 297'390.00	1'236'500	24.7869 306'490.00	1'271'500	24.8203 315'590.00	1'306'500	24.8519 324'690.00	1'341'500	24.8818 333'790.00
1'202'000	24.7521 297'520.00	1'237'000	24.7874 306'620.00	1'272'000	24.8208 315'720.00	1'307'000	24.8523 324'820.00	1'342'000	24.8823 333'920.00
1'202'500	24.7526 297'650.00	1'237'500	24.7879 306'750.00	1'272'500	24.8212 315'850.00	1'307'500	24.8528 324'950.00	1'342'500	24.8827 334'050.00
1'203'000	24.7531 297'780.00	1'238'000	24.7884 306'880.00	1'273'000	24.8217 315'980.00	1'308'000	24.8532 325'080.00	1'343'000	24.8831 334'180.00
1'203'500	24.7536 297'910.00	1'238'500	24.7889 307'010.00	1'273'500	24.8221 316'110.00	1'308'500	24.8536 325'210.00	1'343'500	24.8835 334'310.00
1'204'000	24.7542 298'040.00	1'239'000	24.7893 307'140.00	1'274'000	24.8226 316'240.00	1'309'000	24.8541 325'340.00	1'344'000	24.8839 334'440.00
1'204'500	24.7547 298'170.00	1'239'500	24.7898 307'270.00	1'274'500	24.8231 316'370.00	1'309'500	24.8545 325'470.00	1'344'500	24.8843 334'570.00
1'205'000	24.7552 298'300.00	1'240'000	24.7903 307'400.00	1'275'000	24.8235 316'500.00	1'310'000	24.8550 325'600.00	1'345'000	24.8848 334'700.00
1'205'500	24.7557 298'430.00	1'240'500	24.7908 307'530.00	1'275'500	24.8240 316'630.00	1'310'500	24.8554 325'730.00	1'345'500	24.8852 334'830.00
1'206'000	24.7562 298'560.00	1'241'000	24.7913 307'660.00	1'276'000	24.8245 316'760.00	1'311'000	24.8558 325'860.00	1'346'000	24.8856 334'960.00
1'206'500	24.7567 298'690.00	1'241'500	24.7918 307'790.00	1'276'500	24.8249 316'890.00	1'311'500	24.8563 325'990.00	1'346'500	24.8860 335'090.00
1'207'000	24.7572 298'820.00	1'242'000	24.7923 307'920.00	1'277'000	24.8254 317'020.00	1'312'000	24.8567 326'120.00	1'347'000	24.8864 335'220.00
1'207'500	24.7578 298'950.00	1'242'500	24.7928 308'050.00	1'277'500	24.8258 317'150.00	1'312'500	24.8571 326'250.00	1'347'500	24.8868 335'350.00
1'208'000	24.7583 299'080.00	1'243'000	24.7932 308'180.00	1'278'000	24.8263 317'280.00	1'313'000	24.8576 326'380.00	1'348'000	24.8872 335'480.00
1'208'500	24.7588 299'210.00	1'243'500	24.7937 308'310.00	1'278'500	24.8268 317'410.00	1'313'500	24.8580 326'510.00	1'348'500	24.8877 335'610.00
1'209'000	24.7593 299'340.00	1'244'000	24.7942 308'440.00	1'279'000	24.8272 317'540.00	1'314'000	24.8584 326'640.00	1'349'000	24.8881 335'740.00
1'209'500	24.7598 299'470.00	1'244'500	24.7947 308'570.00	1'279'500	24.8277 317'670.00	1'314'500	24.8589 326'770.00	1'349'500	24.8885 335'870.00
Einkommen									27

Einkommenssteuer Tarif B						für in ungetrennter Ehe lebende Personen und Einelternfamilien
Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-	Steuerbares	Steuer- Steuer-
Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag	Einkommen	satz betrag
CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF	CHF	% CHF
1'350'000	24.8889 336'000.00	1'380'000	24.9130 343'800.00	1'410'000	24.9362 351'600.00	1'440'000	24.9583 359'400.00	1'470'000	24.9796 367'200.00
1'350'500	24.8893 336'130.00	1'380'500	24.9134 343'930.00	1'410'500	24.9365 351'730.00	1'440'500	24.9587 359'530.00	1'470'500	24.9799 367'330.00
1'351'000	24.8897 336'260.00	1'381'000	24.9138 344'060.00	1'411'000	24.9369 351'860.00	1'441'000	24.9591 359'660.00	1'471'000	24.9803 367'460.00
1'351'500	24.8901 336'390.00	1'381'500	24.9142 344'190.00	1'411'500	24.9373 351'990.00	1'441'500	24.9594 359'790.00	1'471'500	24.9806 367'590.00
1'352'000	24.8905 336'520.00	1'382'000	24.9146 344'320.00	1'412'000	24.9377 352'120.00	1'442'000	24.9598 359'920.00	1'472'000	24.9810 367'720.00
1'352'500	24.8909 336'650.00	1'382'500	24.9150 344'450.00	1'412'500	24.9381 352'250.00	1'442'500	24.9601 360'050.00	1'472'500	24.9813 367'850.00
1'353'000	24.8914 336'780.00	1'383'000	24.9154 344'580.00	1'413'000	24.9384 352'380.00	1'443'000	24.9605 360'180.00	1'473'000	24.9817 367'980.00
1'353'500	24.8918 336'910.00	1'383'500	24.9158 344'710.00	1'413'500	24.9388 352'510.00	1'443'500	24.9609 360'310.00	1'473'500	24.9820 368'110.00
1'354'000	24.8922 337'040.00	1'384'000	24.9162 344'840.00	1'414'000	24.9392 352'640.00	1'444'000	24.9612 360'440.00	1'474'000	24.9824 368'240.00
1'354'500	24.8926 337'170.00	1'384'500	24.9166 344'970.00	1'414'500	24.9396 352'770.00	1'444'500	24.9616 360'570.00	1'474'500	24.9827 368'370.00
1'355'000	24.8930 337'300.00	1'385'000	24.9170 345'100.00	1'415'000	24.9399 352'900.00	1'445'000	24.9619 360'700.00	1'475'000	24.9831 368'500.00
1'355'500	24.8934 337'430.00	1'385'500	24.9174 345'230.00	1'415'500	24.9403 353'030.00	1'445'500	24.9623 360'830.00	1'475'500	24.9834 368'630.00
1'356'000	24.8938 337'560.00	1'386'000	24.9177 345'360.00	1'416'000	24.9407 353'160.00	1'446'000	24.9627 360'960.00	1'476'000	24.9837 368'760.00
1'356'500	24.8942 337'690.00	1'386'500	24.9181 345'490.00	1'416'500	24.9411 353'290.00	1'446'500	24.9630 361'090.00	1'476'500	24.9841 368'890.00
1'357'000	24.8946 337'820.00	1'387'000	24.9185 345'620.00	1'417'000	24.9414 353'420.00	1'447'000	24.9634 361'220.00	1'477'000	24.9844 369'020.00
1'357'500	24.8950 337'950.00	1'387'500	24.9189 345'750.00	1'417'500	24.9418 353'550.00	1'447'500	24.9637 361'350.00	1'477'500	24.9848 369'150.00
1'358'000	24.8954 338'080.00	1'388'000	24.9193 345'880.00	1'418'000	24.9422 353'680.00	1'448'000	24.9641 361'480.00	1'478'000	24.9851 369'280.00
1'358'500	24.8958 338'210.00	1'388'500	24.9197 346'010.00	1'418'500	24.9425 353'810.00	1'448'500	24.9644 361'610.00	1'478'500	24.9855 369'410.00
1'359'000	24.8962 338'340.00	1'389'000	24.9201 346'140.00	1'419'000	24.9429 353'940.00	1'449'000	24.9648 361'740.00	1'479'000	24.9858 369'540.00
1'359'500	24.8967 338'470.00	1'389'500	24.9205 346'270.00	1'419'500	24.9433 354'070.00	1'449'500	24.9652 361'870.00	1'479'500	24.9861 369'670.00
1'360'000	24.8971 338'600.00	1'390'000	24.9209 346'400.00	1'420'000	24.9437 354'200.00	1'450'000	24.9655 362'000.00	1'480'000	24.9865 369'800.00
1'360'500	24.8975 338'730.00	1'390'500	24.9213 346'530.00	1'420'500	24.9440 354'330.00	1'450'500	24.9659 362'130.00	1'480'500	24.9868 369'930.00
1'361'000	24.8979 338'860.00	1'391'000	24.9216 346'660.00	1'421'000	24.9444 354'460.00	1'451'000	24.9662 362'260.00	1'481'000	24.9872 370'060.00
1'361'500	24.8983 338'990.00	1'391'500	24.9220 346'790.00	1'421'500	24.9448 354'590.00	1'451'500	24.9666 362'390.00	1'481'500	24.9875 370'190.00
1'362'000	24.8987 339'120.00	1'392'000	24.9224 346'920.00	1'422'000	24.9451 354'720.00	1'452'000	24.9669 362'520.00	1'482'000	24.9879 370'320.00
1'362'500	24.8991 339'250.00	1'392'500	24.9228 347'050.00	1'422'500	24.9455 354'850.00	1'452'500	24.9673 362'650.00	1'482'500	24.9882 370'450.00
1'363'000	24.8995 339'380.00	1'393'000	24.9232 347'180.00	1'423'000	24.9459 354'980.00	1'453'000	24.9677 362'780.00	1'483'000	24.9885 370'580.00
1'363'500	24.8999 339'510.00	1'393'500	24.9236 347'310.00	1'423'500	24.9463 355'110.00	1'453'500	24.9680 362'910.00	1'483'500	24.9889 370'710.00
1'364'000	24.9003 339'640.00	1'394'000	24.9240 347'440.00	1'424'000	24.9466 355'240.00	1'454'000	24.9684 363'040.00	1'484'000	24.9892 370'840.00
1'364'500	24.9007 339'770.00	1'394'500	24.9243 347'570.00	1'424'500	24.9470 355'370.00	1'454'500	24.9687 363'170.00	1'484'500	24.9896 370'970.00
1'365'000	24.9011 339'900.00	1'395'000	24.9247 347'700.00	1'425'000	24.9474 355'500.00	1'455'000	24.9691 363'300.00	1'485'000	24.9899 371'100.00
1'365'500	24.9015 340'030.00	1'395'500	24.9251 347'830.00	1'425'500	24.9477 355'630.00	1'455'500	24.9694 363'430.00	1'485'500	24.9902 371'230.00
1'366'000	24.9019 340'160.00	1'396'000	24.9255 347'960.00	1'426'000	24.9481 355'760.00	1'456'000	24.9698 363'560.00	1'486'000	24.9906 371'360.00
1'366'500	24.9023 340'290.00	1'396'500	24.9259 348'090.00	1'426'500	24.9485 355'890.00	1'456'500	24.9701 363'690.00	1'486'500	24.9909 371'490.00
1'367'000	24.9027 340'420.00	1'397'000	24.9263 348'220.00	1'427'000	24.9488 356'020.00	1'457'000	24.9705 363'820.00	1'487'000	24.9913 371'620.00
1'367'500	24.9031 340'550.00	1'397'500	24.9267 348'350.00	1'427'500	24.9492 356'150.00	1'457'500	24.9708 363'950.00	1'487'500	24.9916 371'750.00
1'368'000	24.9035 340'680.00	1'398'000	24.9270 348'480.00	1'428'000	24.9496 356'280.00	1'458'000	24.9712 364'080.00	1'488'000	24.9919 371'880.00
1'368'500	24.9039 340'810.00	1'398'500	24.9274 348'610.00	1'428'500	24.9499 356'410.00	1'458'500	24.9715 364'210.00	1'488'500	24.9923 372'010.00
1'369'000	24.9043 340'940.00	1'399'000	24.9278 348'740.00	1'429'000	24.9503 356'540.00	1'459'000	24.9719 364'340.00	1'489'000	24.9926 372'140.00
1'369'500	24.9047 341'070.00	1'399'500	24.9282 348'870.00	1'429'500	24.9507 356'670.00	1'459'500	24.9723 364'470.00	1'489'500	24.9930 372'270.00
1'370'000	24.9051 341'200.00	1'400'000	24.9286 349'000.00	1'430'000	24.9510 356'800.00	1'460'000	24.9726 364'600.00	1'490'000	24.9933 372'400.00
1'370'500	24.9055 341'330.00	1'400'500	24.9290 349'130.00	1'430'500	24.9514 356'930.00	1'460'500	24.9730 364'730.00	1'490'500	24.9936 372'530.00
1'371'000	24.9059 341'460.00	1'401'000	24.9293 349'260.00	1'431'000	24.9518 357'060.00	1'461'000	24.9733 364'860.00	1'491'000	24.9940 372'660.00
1'371'500	24.9063 341'590.00	1'401'500	24.9297 349'390.00	1'431'500	24.9521 357'190.00	1'461'500	24.9737 364'990.00	1'491'500	24.9943 372'790.00
1'372'000	24.9067 341'720.00	1'402'000	24.9301 349'520.00	1'432'000	24.9525 357'320.00	1'462'000	24.9740 365'120.00	1'492'000	24.9946 372'920.00
1'372'500	24.9071 341'850.00	1'402'500	24.9305 349'650.00	1'432'500	24.9529 357'450.00	1'462'500	24.9744 365'250.00	1'492'500	24.9950 373'050.00
1'373'000	24.9075 341'980.00	1'403'000	24.9309 349'780.00	1'433'000	24.9532 357'580.00	1'463'000	24.9747 365'380.00	1'493'000	24.9953 373'180.00
1'373'500	24.9079 342'110.00	1'403'500	24.9312 349'910.00	1'433'500	24.9536 357'710.00	1'463'500	24.9751 365'510.00	1'493'500	24.9956 373'310.00
1'374'000	24.9083 342'240.00	1'404'000	24.9316 350'040.00	1'434'000	24.9540 357'840.00	1'464'000	24.9754 365'640.00	1'494'000	24.9960 373'440.00
1'374'500	24.9087 342'370.00	1'404'500	24.9320 350'170.00	1'434'500	24.9543 357'970.00	1'464'500	24.9758 365'770.00	1'494'500	24.9963 373'570.00
1'375'000	24.9091 342'500.00	1'405'000	24.9324 350'300.00	1'435'000	24.9547 358'100.00	1'465'000	24.9761 365'900.00	1'495'000	24.9967 373'700.00
1'375'500	24.9095 342'630.00	1'405'500	24.9328 350'430.00	1'435'500	24.9551 358'230.00	1'465'500	24.9765 366'030.00	1'495'500	24.9970 373'830.00
1'376'000	24.9099 342'760.00	1'406'000	24.9331 350'560.00	1'436'000	24.9554 358'360.00	1'466'000	24.9768 366'160.00	1'496'000	24.9973 373'960.00
1'376'500	24.9103 342'890.00	1'406'500	24.9335 350'690.00	1'436'500	24.9558 358'490.00	1'466'500	24.9772 366'290.00	1'496'500	24.9977 374'090.00
1'377'000	24.9107 343'020.00	1'407'000	24.9339 350'820.00	1'437'000	24.9562 358'620.00	1'467'000	24.9775 366'420.00	1'497'000	24.9980 374'220.00
1'377'500	24.9111 343'150.00	1'407'500	24.9343 350'950.00	1'437'500	24.9565 358'750.00	1'467'500	24.9779 366'550.00	1'497'500	24.9983 374'350.00
1'378'000	24.9115 343'280.00	1'408'000	24.9347 351'080.00	1'438'000	24.9569 358'880.00	1'468'000	24.9782 366'680.00	1'498'000	24.9987 374'480.00
1'378'500	24.9119 343'410.00	1'408'500	24.9350 351'210.00	1'438'500	24.9572 359'010.00	1'468'500	24.9785 366'810.00	1'498'500	24.9990 374'610.00
1'379'000	24.9123 343'540.00	1'409'000	24.9354 351'340.00	1'439'000	24.9576 359'140.00	1'469'000	24.9789 366'940.00	1'499'000	24.9993 374'740.00
1'379'500	24.9126 343'670.00	1'409'500	24.9358 351'470.00	1'439'500	24.9580 359'270.00	1'469'500	24.9792 367'070.00	1'499'500	24.9997 374'870.00
								Ab einem steuerbaren Einkommen von CHF 1’500’000.–
								erhöht sich CHF 26.– je	der Steuerbetrag um CHF 100.–
								bzw. CHF 130.– je CHF 500.–.
28									Einkommen

Kapitalleistungen aus Vorsorge

Die Einkommenssteuer auf Kapitalleistungen aus Vorsorge beträgt:

für die ersten CHF 25‘000.–		3%
für die nächsten CHF 25‘000.–		4%
für die nächsten CHF 50‘000.–		6%
für alle weiteren Beträge:		8%
Steuerpflichtige Personen Der Kanton erhebt von den steuerpflichtigen Personen		der Gemeinden Bettingen und Riehen nur 55 %
der Einwohnergemeinden der kantonalen Einkommenssteuer.

Die Gemeinden Bettingen und Riehen erheben von den in ihrem Gebiet domizilierten Personen eine kommunale Einkommenssteuer. Die Gemeindesteuer wird auf der Grundlage der kantonalen Einkom-

menssteuer und des kommunalen Steuerfusses berechnet.
In der Stadt Basel wohnhafte steuerpflichtige Personen		entrichten keine kommunalen Steuern.
Kapitalleistungen aus Vorsorge		29

Vermögenssteuer Tarif A (Grundtarif ) für alle nicht nach Tarif B steuerbaren Personen

ab Steuerperiode 2003

Tarif A

Der Vermögenssteuer Tarif A (Grundtarif ) ist anwendbar für:

Vermögensteuer

– allein stehende Personen.

Von CHF 0.– bis CHF 250’000.–

Von CHF 250’001.– bis CHF 750’000.–

Von CHF 750’001.– bis CHF 2’500’000.–

Über CHF 2’500’000.–

 CHF 4.50

 CHF 6.70

 CHF 9.00

 CHF 8.00

je CHF 1’000.–

Restbeträge des steuerbaren Vermögens unter CHF 1‘000.– fallen ausser Betracht.

Steuerpflichtige Personen Der Kanton			erhebt von den steuerpflichtigen Personen der Gemeinden Bettingen und Riehen ab
der Einwohnergemeinden Steuerperiode			2008 nur 55 % der kantonalen Vermögenssteuer (soweit das Vermögen nicht		aus Grund-
		stücken stammt, die in der Stadt gelegen sind).
			Die Gemeinden Bettingen und Riehen erheben von den in ihrem kommunale Vermögenssteuer. Die Gemeindesteuer wird auf der	Gebiet domizilierten Personen eine Grundlage der kantonalen Vermögens-
			steuer und des kommunalen Steuerfusses berechnet.
			In der Stadt Basel wohnhafte steuerpflichtige Personen entrichten (soweit sie nicht Eigentümer von in
			den Einwohnergemeinden gelegenen Grundstücken sind) keine kommunalen Steuern.
Steuerbares	Steuer-	Steuer-	Steuerbares Steuer- Steuer- Steuerbares Steuer-	Steuer-	Steuerbares Steuer-	Steuer- Steuerbares	Steuer-	Steuer-
Vermögen	satz	betrag	Vermögen satz betrag Vermögen satz	betrag	Vermögen satz	betrag Vermögen	satz	betrag
CHF	‰	CHF	CHF ‰ CHF CHF ‰	CHF	CHF ‰	CHF CHF	‰	CHF

			20'000	4.5000	90.00	40'000	4.5000	180.00	60'000	4.5000	270.00	80'000	4.5000	360.00
1'000	4.5000	4.50	21'000	4.5000	94.50	41'000	4.5000	184.50	61'000	4.5000	274.50	81'000	4.5000	364.50
2'000	4.5000	9.00	22'000	4.5000	99.00	42'000	4.5000	189.00	62'000	4.5000	279.00	82'000	4.5000	369.00
3'000	4.5000	13.50	23'000	4.5000	103.50	43'000	4.5000	193.50	63'000	4.5000	283.50	83'000	4.5000	373.50
4'000	4.5000	18.00	24'000	4.5000	108.00	44'000	4.5000	198.00	64'000	4.5000	288.00	84'000	4.5000	378.00
5'000	4.5000	22.50	25'000	4.5000	112.50	45'000	4.5000	202.50	65'000	4.5000	292.50	85'000	4.5000	382.50
6'000	4.5000	27.00	26'000	4.5000	117.00	46'000	4.5000	207.00	66'000	4.5000	297.00	86'000	4.5000	387.00
7'000	4.5000	31.50	27'000	4.5000	121.50	47'000	4.5000	211.50	67'000	4.5000	301.50	87'000	4.5000	391.50
8'000	4.5000	36.00	28'000	4.5000	126.00	48'000	4.5000	216.00	68'000	4.5000	306.00	88'000	4.5000	396.00
9'000	4.5000	40.50	29'000	4.5000	130.50	49'000	4.5000	220.50	69'000	4.5000	310.50	89'000	4.5000	400.50
10'000	4.5000	45.00	30'000	4.5000	135.00	50'000	4.5000	225.00	70'000	4.5000	315.00	90'000	4.5000	405.00
11'000	4.5000	49.50	31'000	4.5000	139.50	51'000	4.5000	229.50	71'000	4.5000	319.50	91'000	4.5000	409.50
12'000	4.5000	54.00	32'000	4.5000	144.00	52'000	4.5000	234.00	72'000	4.5000	324.00	92'000	4.5000	414.00
13'000	4.5000	58.50	33'000	4.5000	148.50	53'000	4.5000	238.50	73'000	4.5000	328.50	93'000	4.5000	418.50
14'000	4.5000	63.00	34'000	4.5000	153.00	54'000	4.5000	243.00	74'000	4.5000	333.00	94'000	4.5000	423.00
15'000	4.5000	67.50	35'000	4.5000	157.50	55'000	4.5000	247.50	75'000	4.5000	337.50	95'000	4.5000	427.50
16'000	4.5000	72.00	36'000	4.5000	162.00	56'000	4.5000	252.00	76'000	4.5000	342.00	96'000	4.5000	432.00
17'000	4.5000	76.50	37'000	4.5000	166.50	57'000	4.5000	256.50	77'000	4.5000	346.50	97'000	4.5000	436.50
18'000	4.5000	81.00	38'000	4.5000	171.00	58'000	4.5000	261.00	78'000	4.5000	351.00	98'000	4.5000	441.00
19'000	4.5000	85.50	39'000	4.5000	175.50	59'000	4.5000	265.50	79'000	4.5000	355.50	99'000	4.5000	445.50

Vermögen

Vermögenssteuer Tarif A		(Grundtarif	)							für alle nicht nach Tarif B steuerbaren Personen
Steuerbares	Steuer-	Steuer-	Steuerbares	Steuer-	Steuer-	Steuerbares	Steuer-	Steuer-	Steuerbares	Steuer-	Steuer-	Steuerbares	Steuer-	Steuer-
Vermögen	satz	betrag	Vermögen	satz	betrag	Vermögen	satz	betrag	Vermögen	satz	betrag	Vermögen	satz	betrag
CHF	‰	CHF	CHF	‰	CHF	CHF	‰	CHF	CHF	‰	CHF	CHF	‰	CHF
100'000	4.5000	450.00	170'000	4.5000	765.00	240'000	4.5000	1'080.00	310'000	4.9258	1'527.00	380'000	5.2526	1'996.00
101'000	4.5000	454.50	171'000	4.5000	769.50	241'000	4.5000	1'084.50	311'000	4.9315	1'533.70	381'000	5.2564	2'002.70
102'000	4.5000	459.00	172'000	4.5000	774.00	242'000	4.5000	1'089.00	312'000	4.9372	1'540.40	382'000	5.2602	2'009.40
103'000	4.5000	463.50	173'000	4.5000	778.50	243'000	4.5000	1'093.50	313'000	4.9428	1'547.10	383'000	5.2640	2'016.10
104'000	4.5000	468.00	174'000	4.5000	783.00	244'000	4.5000	1'098.00	314'000	4.9484	1'553.80	384'000	5.2677	2'022.80
105'000	4.5000	472.50	175'000	4.5000	787.50	245'000	4.5000	1'102.50	315'000	4.9540	1'560.50	385'000	5.2714	2'029.50
106'000	4.5000	477.00	176'000	4.5000	792.00	246'000	4.5000	1'107.00	316'000	4.9595	1'567.20	386'000	5.2751	2'036.20
107'000	4.5000	481.50	177'000	4.5000	796.50	247'000	4.5000	1'111.50	317'000	4.9650	1'573.90	387'000	5.2788	2'042.90
108'000	4.5000	486.00	178'000	4.5000	801.00	248'000	4.5000	1'116.00	318'000	4.9704	1'580.60	388'000	5.2825	2'049.60
109'000	4.5000	490.50	179'000	4.5000	805.50	249'000	4.5000	1'120.50	319'000	4.9759	1'587.30	389'000	5.2861	2'056.30
110'000	4.5000	495.00	180'000	4.5000	810.00	250'000	4.5000	1'125.00	320'000	4.9813	1'594.00	390'000	5.2897	2'063.00
111'000	4.5000	499.50	181'000	4.5000	814.50	251'000	4.5088	1'131.70	321'000	4.9866	1'600.70	391'000	5.2934	2'069.70
112'000	4.5000	504.00	182'000	4.5000	819.00	252'000	4.5175	1'138.40	322'000	4.9919	1'607.40	392'000	5.2969	2'076.40
113'000	4.5000	508.50	183'000	4.5000	823.50	253'000	4.5261	1'145.10	323'000	4.9972	1'614.10	393'000	5.3005	2'083.10
114'000	4.5000	513.00	184'000	4.5000	828.00	254'000	4.5346	1'151.80	324'000	5.0025	1'620.80	394'000	5.3041	2'089.80
115'000	4.5000	517.50	185'000	4.5000	832.50	255'000	4.5431	1'158.50	325'000	5.0077	1'627.50	395'000	5.3076	2'096.50
116'000	4.5000	522.00	186'000	4.5000	837.00	256'000	4.5516	1'165.20	326'000	5.0129	1'634.20	396'000	5.3111	2'103.20
117'000	4.5000	526.50	187'000	4.5000	841.50	257'000	4.5599	1'171.90	327'000	5.0180	1'640.90	397'000	5.3146	2'109.90
118'000	4.5000	531.00	188'000	4.5000	846.00	258'000	4.5682	1'178.60	328'000	5.0232	1'647.60	398'000	5.3181	2'116.60
119'000	4.5000	535.50	189'000	4.5000	850.50	259'000	4.5764	1'185.30	329'000	5.0283	1'654.30	399'000	5.3216	2'123.30
120'000	4.5000	540.00	190'000	4.5000	855.00	260'000	4.5846	1'192.00	330'000	5.0333	1'661.00	400'000	5.3250	2'130.00
121'000	4.5000	544.50	191'000	4.5000	859.50	261'000	4.5927	1'198.70	331'000	5.0384	1'667.70	401'000	5.3284	2'136.70
122'000	4.5000	549.00	192'000	4.5000	864.00	262'000	4.6008	1'205.40	332'000	5.0434	1'674.40	402'000	5.3318	2'143.40
123'000	4.5000	553.50	193'000	4.5000	868.50	263'000	4.6087	1'212.10	333'000	5.0483	1'681.10	403'000	5.3352	2'150.10
124'000	4.5000	558.00	194'000	4.5000	873.00	264'000	4.6167	1'218.80	334'000	5.0533	1'687.80	404'000	5.3386	2'156.80
125'000	4.5000	562.50	195'000	4.5000	877.50	265'000	4.6245	1'225.50	335'000	5.0582	1'694.50	405'000	5.3420	2'163.50
126'000	4.5000	567.00	196'000	4.5000	882.00	266'000	4.6323	1'232.20	336'000	5.0631	1'701.20	406'000	5.3453	2'170.20
127'000	4.5000	571.50	197'000	4.5000	886.50	267'000	4.6401	1'238.90	337'000	5.0680	1'707.90	407'000	5.3486	2'176.90
128'000	4.5000	576.00	198'000	4.5000	891.00	268'000	4.6478	1'245.60	338'000	5.0728	1'714.60	408'000	5.3520	2'183.60
129'000	4.5000	580.50	199'000	4.5000	895.50	269'000	4.6554	1'252.30	339'000	5.0776	1'721.30	409'000	5.3553	2'190.30
130'000	4.5000	585.00	200'000	4.5000	900.00	270'000	4.6630	1'259.00	340'000	5.0824	1'728.00	410'000	5.3585	2'197.00
131'000	4.5000	589.50	201'000	4.5000	904.50	271'000	4.6705	1'265.70	341'000	5.0871	1'734.70	411'000	5.3618	2'203.70
132'000	4.5000	594.00	202'000	4.5000	909.00	272'000	4.6779	1'272.40	342'000	5.0918	1'741.40	412'000	5.3650	2'210.40
133'000	4.5000	598.50	203'000	4.5000	913.50	273'000	4.6853	1'279.10	343'000	5.0965	1'748.10	413'000	5.3683	2'217.10
134'000	4.5000	603.00	204'000	4.5000	918.00	274'000	4.6927	1'285.80	344'000	5.1012	1'754.80	414'000	5.3715	2'223.80
135'000	4.5000	607.50	205'000	4.5000	922.50	275'000	4.7000	1'292.50	345'000	5.1058	1'761.50	415'000	5.3747	2'230.50
136'000	4.5000	612.00	206'000	4.5000	927.00	276'000	4.7072	1'299.20	346'000	5.1104	1'768.20	416'000	5.3779	2'237.20
137'000	4.5000	616.50	207'000	4.5000	931.50	277'000	4.7144	1'305.90	347'000	5.1150	1'774.90	417'000	5.3811	2'243.90
138'000	4.5000	621.00	208'000	4.5000	936.00	278'000	4.7216	1'312.60	348'000	5.1195	1'781.60	418'000	5.3842	2'250.60
139'000	4.5000	625.50	209'000	4.5000	940.50	279'000	4.7287	1'319.30	349'000	5.1241	1'788.30	419'000	5.3874	2'257.30
140'000	4.5000	630.00	210'000	4.5000	945.00	280'000	4.7357	1'326.00	350'000	5.1286	1'795.00	420'000	5.3905	2'264.00
141'000	4.5000	634.50	211'000	4.5000	949.50	281'000	4.7427	1'332.70	351'000	5.1330	1'801.70	421'000	5.3936	2'270.70
142'000	4.5000	639.00	212'000	4.5000	954.00	282'000	4.7496	1'339.40	352'000	5.1375	1'808.40	422'000	5.3967	2'277.40
143'000	4.5000	643.50	213'000	4.5000	958.50	283'000	4.7565	1'346.10	353'000	5.1419	1'815.10	423'000	5.3998	2'284.10
144'000	4.5000	648.00	214'000	4.5000	963.00	284'000	4.7634	1'352.80	354'000	5.1463	1'821.80	424'000	5.4028	2'290.80
145'000	4.5000	652.50	215'000	4.5000	967.50	285'000	4.7702	1'359.50	355'000	5.1507	1'828.50	425'000	5.4059	2'297.50
146'000	4.5000	657.00	216'000	4.5000	972.00	286'000	4.7769	1'366.20	356'000	5.1551	1'835.20	426'000	5.4089	2'304.20
147'000	4.5000	661.50	217'000	4.5000	976.50	287'000	4.7836	1'372.90	357'000	5.1594	1'841.90	427'000	5.4119	2'310.90
148'000	4.5000	666.00	218'000	4.5000	981.00	288'000	4.7903	1'379.60	358'000	5.1637	1'848.60	428'000	5.4150	2'317.60
149'000	4.5000	670.50	219'000	4.5000	985.50	289'000	4.7969	1'386.30	359'000	5.1680	1'855.30	429'000	5.4179	2'324.30
150'000	4.5000	675.00	220'000	4.5000	990.00	290'000	4.8034	1'393.00	360'000	5.1722	1'862.00	430'000	5.4209	2'331.00
151'000	4.5000	679.50	221'000	4.5000	994.50	291'000	4.8100	1'399.70	361'000	5.1765	1'868.70	431'000	5.4239	2'337.70
152'000	4.5000	684.00	222'000	4.5000	999.00	292'000	4.8164	1'406.40	362'000	5.1807	1'875.40	432'000	5.4269	2'344.40
153'000	4.5000	688.50	223'000	4.5000	1'003.50	293'000	4.8229	1'413.10	363'000	5.1848	1'882.10	433'000	5.4298	2'351.10
154'000	4.5000	693.00	224'000	4.5000	1'008.00	294'000	4.8293	1'419.80	364'000	5.1890	1'888.80	434'000	5.4327	2'357.80
155'000	4.5000	697.50	225'000	4.5000	1'012.50	295'000	4.8356	1'426.50	365'000	5.1932	1'895.50	435'000	5.4356	2'364.50
156'000	4.5000	702.00	226'000	4.5000	1'017.00	296'000	4.8419	1'433.20	366'000	5.1973	1'902.20	436'000	5.4385	2'371.20
157'000	4.5000	706.50	227'000	4.5000	1'021.50	297'000	4.8481	1'439.90	367'000	5.2014	1'908.90	437'000	5.4414	2'377.90
158'000	4.5000	711.00	228'000	4.5000	1'026.00	298'000	4.8544	1'446.60	368'000	5.2054	1'915.60	438'000	5.4443	2'384.60
159'000	4.5000	715.50	229'000	4.5000	1'030.50	299'000	4.8605	1'453.30	369'000	5.2095	1'922.30	439'000	5.4472	2'391.30
160'000	4.5000	720.00	230'000	4.5000	1'035.00	300'000	4.8667	1'460.00	370'000	5.2135	1'929.00	440'000	5.4500	2'398.00
161'000	4.5000	724.50	231'000	4.5000	1'039.50	301'000	4.8728	1'466.70	371'000	5.2175	1'935.70	441'000	5.4528	2'404.70
162'000	4.5000	729.00	232'000	4.5000	1'044.00	302'000	4.8788	1'473.40	372'000	5.2215	1'942.40	442'000	5.4557	2'411.40
163'000	4.5000	733.50	233'000	4.5000	1'048.50	303'000	4.8848	1'480.10	373'000	5.2255	1'949.10	443'000	5.4585	2'418.10
164'000	4.5000	738.00	234'000	4.5000	1'053.00	304'000	4.8908	1'486.80	374'000	5.2294	1'955.80	444'000	5.4613	2'424.80
165'000	4.5000	742.50	235'000	4.5000	1'057.50	305'000	4.8967	1'493.50	375'000	5.2333	1'962.50	445'000	5.4640	2'431.50
166'000	4.5000	747.00	236'000	4.5000	1'062.00	306'000	4.9026	1'500.20	376'000	5.2372	1'969.20	446'000	5.4668	2'438.20
167'000	4.5000	751.50	237'000	4.5000	1'066.50	307'000	4.9085	1'506.90	377'000	5.2411	1'975.90	447'000	5.4696	2'444.90
168'000	4.5000	756.00	238'000	4.5000	1'071.00	308'000	4.9143	1'513.60	378'000	5.2450	1'982.60	448'000	5.4723	2'451.60
169'000	4.5000	760.50	239'000	4.5000	1'075.50	309'000	4.9201	1'520.30	379'000	5.2488	1'989.30	449'000	5.4751	2'458.30
Vermögen														31

Vermögenssteuer Tarif A (Grundtarif )

für alle nicht nach Tarif B steuerbaren Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

450'000

5.4778

2'465.00

520'000

5.6423

2'934.00

590'000

5.7678

3'403.00

660'000

5.8667

3'872.00

730'000

5.9466

4'341.00

451'000

5.4805

2'471.70

521'000

5.6443

2'940.70

591'000

5.7694

3'409.70

661'000

5.8679

3'878.70

731'000

5.9476

4'347.70

452'000

5.4832

2'478.40

522'000

5.6464

2'947.40

592'000

5.7709

3'416.40

662'000

5.8692

3'885.40

732'000

5.9486

4'354.40

453'000

5.4859

2'485.10

523'000

5.6484

2'954.10

593'000

5.7725

3'423.10

663'000

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3'892.10

733'000

5.9497

4'361.10

454'000

5.4885

2'491.80

524'000

5.6504

2'960.80

594'000

5.7741

3'429.80

664'000

5.8717

3'898.80

734'000

5.9507

4'367.80

455'000

5.4912

2'498.50

525'000

5.6524

2'967.50

595'000

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3'436.50

665'000

5.8729

3'905.50

735'000

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4'374.50

456'000

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2'505.20

526'000

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2'974.20

596'000

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3'443.20

666'000

5.8742

3'912.20

736'000

5.9527

4'381.20

457'000

5.4965

2'511.90

527'000

5.6564

2'980.90

597'000

5.7787

3'449.90

667'000

5.8754

3'918.90

737'000

5.9537

4'387.90

458'000

5.4991

2'518.60

528'000

5.6583

2'987.60

598'000

5.7803

3'456.60

668'000

5.8766

3'925.60

738'000

5.9547

4'394.60

459'000

5.5017

2'525.30

529'000

5.6603

2'994.30

599'000

5.7818

3'463.30

669'000

5.8779

3'932.30

739'000

5.9558

4'401.30

460'000

5.5043

2'532.00

530'000

5.6623

3'001.00

600'000

5.7833

3'470.00

670'000

5.8791

3'939.00

740'000

5.9568

4'408.00

461'000

5.5069

2'538.70

531'000

5.6642

3'007.70

601'000

5.7849

3'476.70

671'000

5.8803

3'945.70

741'000

5.9578

4'414.70

462'000

5.5095

2'545.40

532'000

5.6662

3'014.40

602'000

5.7864

3'483.40

672'000

5.8815

3'952.40

742'000

5.9588

4'421.40

463'000

5.5121

2'552.10

533'000

5.6681

3'021.10

603'000

5.7879

3'490.10

673'000

5.8828

3'959.10

743'000

5.9598

4'428.10

464'000

5.5147

2'558.80

534'000

5.6700

3'027.80

604'000

5.7894

3'496.80

674'000

5.8840

3'965.80

744'000

5.9608

4'434.80

465'000

5.5172

2'565.50

535'000

5.6720

3'034.50

605'000

5.7909

3'503.50

675'000

5.8852

3'972.50

745'000

5.9617

4'441.50

466'000

5.5197

2'572.20

536'000

5.6739

3'041.20

606'000

5.7924

3'510.20

676'000

5.8864

3'979.20

746'000

5.9627

4'448.20

467'000

5.5223

2'578.90

537'000

5.6758

3'047.90

607'000

5.7939

3'516.90

677'000

5.8876

3'985.90

747'000

5.9637

4'454.90

468'000

5.5248

2'585.60

538'000

5.6777

3'054.60

608'000

5.7954

3'523.60

678'000

5.8888

3'992.60

748'000

5.9647

4'461.60

469'000

5.5273

2'592.30

539'000

5.6796

3'061.30

609'000

5.7969

3'530.30

679'000

5.8900

3'999.30

749'000

5.9657

4'468.30

470'000

5.5298

2'599.00

540'000

5.6815

3'068.00

610'000

5.7984

3'537.00

680'000

5.8912

4'006.00

750'000

5.9667

4'475.00

471'000

5.5323

2'605.70

541'000

5.6834

3'074.70

611'000

5.7998

3'543.70

681'000

5.8924

4'012.70

751'000

5.9707

4'484.00

472'000

5.5347

2'612.40

542'000

5.6852

3'081.40

612'000

5.8013

3'550.40

682'000

5.8935

4'019.40

752'000

5.9747

4'493.00

473'000

5.5372

2'619.10

543'000

5.6871

3'088.10

613'000

5.8028

3'557.10

683'000

5.8947

4'026.10

753'000

5.9788

4'502.00

474'000

5.5397

2'625.80

544'000

5.6890

3'094.80

614'000

5.8042

3'563.80

684'000

5.8959

4'032.80

754'000

5.9828

4'511.00

475'000

5.5421

2'632.50

545'000

5.6908

3'101.50

615'000

5.8057

3'570.50

685'000

5.8971

4'039.50

755'000

5.9868

4'520.00

476'000

5.5445

2'639.20

546'000

5.6927

3'108.20

616'000

5.8071

3'577.20

686'000

5.8983

4'046.20

756'000

5.9907

4'529.00

477'000

5.5470

2'645.90

547'000

5.6945

3'114.90

617'000

5.8086

3'583.90

687'000

5.8994

4'052.90

757'000

5.9947

4'538.00

478'000

5.5494

2'652.60

548'000

5.6964

3'121.60

618'000

5.8100

3'590.60

688'000

5.9006

4'059.60

758'000

5.9987

4'547.00

479'000

5.5518

2'659.30

549'000

5.6982

3'128.30

619'000

5.8115

3'597.30

689'000

5.9017

4'066.30

759'000

6.0026

4'556.00

480'000

5.5542

2'666.00

550'000

5.7000

3'135.00

620'000

5.8129

3'604.00

690'000

5.9029

4'073.00

760'000

6.0066

4'565.00

481'000

5.5565

2'672.70

551'000

5.7018

3'141.70

621'000

5.8143

3'610.70

691'000

5.9041

4'079.70

761'000

6.0105

4'574.00

482'000

5.5589

2'679.40

552'000

5.7036

3'148.40

622'000

5.8158

3'617.40

692'000

5.9052

4'086.40

762'000

6.0144

4'583.00

483'000

5.5613

2'686.10

553'000

5.7054

3'155.10

623'000

5.8172

3'624.10

693'000

5.9063

4'093.10

763'000

6.0183

4'592.00

484'000

5.5636

2'692.80

554'000

5.7072

3'161.80

624'000

5.8186

3'630.80

694'000

5.9075

4'099.80

764'000

6.0223

4'601.00

485'000

5.5660

2'699.50

555'000

5.7090

3'168.50

625'000

5.8200

3'637.50

695'000

5.9086

4'106.50

765'000

6.0261

4'610.00

486'000

5.5683

2'706.20

556'000

5.7108

3'175.20

626'000

5.8214

3'644.20

696'000

5.9098

4'113.20

766'000

6.0300

4'619.00

487'000

5.5706

2'712.90

557'000

5.7126

3'181.90

627'000

5.8228

3'650.90

697'000

5.9109

4'119.90

767'000

6.0339

4'628.00

488'000

5.5730

2'719.60

558'000

5.7143

3'188.60

628'000

5.8242

3'657.60

698'000

5.9120

4'126.60

768'000

6.0378

4'637.00

489'000

5.5753

2'726.30

559'000

5.7161

3'195.30

629'000

5.8256

3'664.30

699'000

5.9132

4'133.30

769'000

6.0416

4'646.00

490'000

5.5776

2'733.00

560'000

5.7179

3'202.00

630'000

5.8270

3'671.00

700'000

5.9143

4'140.00

770'000

6.0455

4'655.00

491'000

5.5798

2'739.70

561'000

5.7196

3'208.70

631'000

5.8284

3'677.70

701'000

5.9154

4'146.70

771'000

6.0493

4'664.00

492'000

5.5821

2'746.40

562'000

5.7214

3'215.40

632'000

5.8297

3'684.40

702'000

5.9165

4'153.40

772'000

6.0531

4'673.00

493'000

5.5844

2'753.10

563'000

5.7231

3'222.10

633'000

5.8311

3'691.10

703'000

5.9176

4'160.10

773'000

6.0569

4'682.00

494'000

5.5866

2'759.80

564'000

5.7248

3'228.80

634'000

5.8325

3'697.80

704'000

5.9188

4'166.80

774'000

6.0607

4'691.00

495'000

5.5889

2'766.50

565'000

5.7265

3'235.50

635'000

5.8339

3'704.50

705'000

5.9199

4'173.50

775'000

6.0645

4'700.00

496'000

5.5911

2'773.20

566'000

5.7283

3'242.20

636'000

5.8352

3'711.20

706'000

5.9210

4'180.20

776'000

6.0683

4'709.00

497'000

5.5934

2'779.90

567'000

5.7300

3'248.90

637'000

5.8366

3'717.90

707'000

5.9221

4'186.90

777'000

6.0721

4'718.00

498'000

5.5956

2'786.60

568'000

5.7317

3'255.60

638'000

5.8379

3'724.60

708'000

5.9232

4'193.60

778'000

6.0758

4'727.00

499'000

5.5978

2'793.30

569'000

5.7334

3'262.30

639'000

5.8393

3'731.30

709'000

5.9243

4'200.30

779'000

6.0796

4'736.00

500'000

5.6000

2'800.00

570'000

5.7351

3'269.00

640'000

5.8406

3'738.00

710'000

5.9254

4'207.00

780'000

6.0833

4'745.00

501'000

5.6022

2'806.70

571'000

5.7368

3'275.70

641'000

5.8420

3'744.70

711'000

5.9264

4'213.70

781'000

6.0871

4'754.00

502'000

5.6044

2'813.40

572'000

5.7385

3'282.40

642'000

5.8433

3'751.40

712'000

5.9275

4'220.40

782'000

6.0908

4'763.00

503'000

5.6066

2'820.10

573'000

5.7401

3'289.10

643'000

5.8446

3'758.10

713'000

5.9286

4'227.10

783'000

6.0945

4'772.00

504'000

5.6087

2'826.80

574'000

5.7418

3'295.80

644'000

5.8460

3'764.80

714'000

5.9297

4'233.80

784'000

6.0982

4'781.00

505'000

5.6109

2'833.50

575'000

5.7435

3'302.50

645'000

5.8473

3'771.50

715'000

5.9308

4'240.50

785'000

6.1019

4'790.00

506'000

5.6130

2'840.20

576'000

5.7451

3'309.20

646'000

5.8486

3'778.20

716'000

5.9318

4'247.20

786'000

6.1056

4'799.00

507'000

5.6152

2'846.90

577'000

5.7468

3'315.90

647'000

5.8499

3'784.90

717'000

5.9329

4'253.90

787'000

6.1093

4'808.00

508'000

5.6173

2'853.60

578'000

5.7484

3'322.60

648'000

5.8512

3'791.60

718'000

5.9340

4'260.60

788'000

6.1129

4'817.00

509'000

5.6194

2'860.30

579'000

5.7501

3'329.30

649'000

5.8525

3'798.30

719'000

5.9350

4'267.30

789'000

6.1166

4'826.00

510'000

5.6216

2'867.00

580'000

5.7517

3'336.00

650'000

5.8538

3'805.00

720'000

5.9361

4'274.00

790'000

6.1203

4'835.00

511'000

5.6237

2'873.70

581'000

5.7534

3'342.70

651'000

5.8551

3'811.70

721'000

5.9372

4'280.70

791'000

6.1239

4'844.00

512'000

5.6258

2'880.40

582'000

5.7550

3'349.40

652'000

5.8564

3'818.40

722'000

5.9382

4'287.40

792'000

6.1275

4'853.00

513'000

5.6279

2'887.10

583'000

5.7566

3'356.10

653'000

5.8577

3'825.10

723'000

5.9393

4'294.10

793'000

6.1311

4'862.00

514'000

5.6300

2'893.80

584'000

5.7582

3'362.80

654'000

5.8590

3'831.80

724'000

5.9403

4'300.80

794'000

6.1348

4'871.00

515'000

5.6320

2'900.50

585'000

5.7598

3'369.50

655'000

5.8603

3'838.50

725'000

5.9414

4'307.50

795'000

6.1384

4'880.00

516'000

5.6341

2'907.20

586'000

5.7614

3'376.20

656'000

5.8616

3'845.20

726'000

5.9424

4'314.20

796'000

6.1420

4'889.00

517'000

5.6362

2'913.90

587'000

5.7630

3'382.90

657'000

5.8629

3'851.90

727'000

5.9435

4'320.90

797'000

6.1455

4'898.00

518'000

5.6382

2'920.60

588'000

5.7646

3'389.60

658'000

5.8641

3'858.60

728'000

5.9445

4'327.60

798'000

6.1491

4'907.00

519'000

5.6403

2'927.30

589'000

5.7662

3'396.30

659'000

5.8654

3'865.30

729'000

5.9455

4'334.30

799'000

6.1527

4'916.00

Vermögen

Vermögenssteuer Tarif A

(Grundtarif

)

für alle nicht nach Tarif B steuerbaren Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

800'000

6.1563

4'925.00

870'000

6.3851

5'555.00

940'000

6.5798

6'185.00

1'050'000

6.8333

7'175.00

1'400'000

7.3750

10'325.00

801'000

6.1598

4'934.00

871'000

6.3881

5'564.00

941'000

6.5824

6'194.00

1'055'000

6.8436

7'220.00

1'405'000

7.3808

10'370.00

802'000

6.1633

4'943.00

872'000

6.3911

5'573.00

942'000

6.5849

6'203.00

1'060'000

6.8538

7'265.00

1'410'000

7.3865

10'415.00

803'000

6.1669

4'952.00

873'000

6.3940

5'582.00

943'000

6.5875

6'212.00

1'065'000

6.8638

7'310.00

1'415'000

7.3922

10'460.00

804'000

6.1704

4'961.00

874'000

6.3970

5'591.00

944'000

6.5900

6'221.00

1'070'000

6.8738

7'355.00

1'420'000

7.3979

10'505.00

805'000

6.1739

4'970.00

875'000

6.4000

5'600.00

945'000

6.5926

6'230.00

1'075'000

6.8837

7'400.00

1'425'000

7.4035

10'550.00

806'000

6.1774

4'979.00

876'000

6.4030

5'609.00

946'000

6.5951

6'239.00

1'080'000

6.8935

7'445.00

1'430'000

7.4091

10'595.00

807'000

6.1809

4'988.00

877'000

6.4059

5'618.00

947'000

6.5977

6'248.00

1'085'000

6.9032

7'490.00

1'435'000

7.4146

10'640.00

808'000

6.1844

4'997.00

878'000

6.4089

5'627.00

948'000

6.6002

6'257.00

1'090'000

6.9128

7'535.00

1'440'000

7.4201

10'685.00

809'000

6.1879

5'006.00

879'000

6.4118

5'636.00

949'000

6.6027

6'266.00

1'095'000

6.9224

7'580.00

1'445'000

7.4256

10'730.00

810'000

6.1914

5'015.00

880'000

6.4148

5'645.00

950'000

6.6053

6'275.00

1'100'000

6.9318

7'625.00

1'450'000

7.4310

10'775.00

811'000

6.1948

5'024.00

881'000

6.4177

5'654.00

951'000

6.6078

6'284.00

1'105'000

6.9412

7'670.00

1'455'000

7.4364

10'820.00

812'000

6.1983

5'033.00

882'000

6.4206

5'663.00

952'000

6.6103

6'293.00

1'110'000

6.9505

7'715.00

1'460'000

7.4418

10'865.00

813'000

6.2017

5'042.00

883'000

6.4236

5'672.00

953'000

6.6128

6'302.00

1'115'000

6.9596

7'760.00

1'465'000

7.4471

10'910.00

814'000

6.2052

5'051.00

884'000

6.4265

5'681.00

954'000

6.6153

6'311.00

1'120'000

6.9688

7'805.00

1'470'000

7.4524

10'955.00

815'000

6.2086

5'060.00

885'000

6.4294

5'690.00

955'000

6.6178

6'320.00

1'125'000

6.9778

7'850.00

1'475'000

7.4576

11'000.00

816'000

6.2120

5'069.00

886'000

6.4323

5'699.00

956'000

6.6203

6'329.00

1'130'000

6.9867

7'895.00

1'480'000

7.4628

11'045.00

817'000

6.2154

5'078.00

887'000

6.4352

5'708.00

957'000

6.6228

6'338.00

1'135'000

6.9956

7'940.00

1'485'000

7.4680

11'090.00

818'000

6.2188

5'087.00

888'000

6.4381

5'717.00

958'000

6.6253

6'347.00

1'140'000

7.0044

7'985.00

1'490'000

7.4732

11'135.00

819'000

6.2222

5'096.00

889'000

6.4409

5'726.00

959'000

6.6277

6'356.00

1'145'000

7.0131

8'030.00

1'495'000

7.4783

11'180.00

820'000

6.2256

5'105.00

890'000

6.4438

5'735.00

960'000

6.6302

6'365.00

1'150'000

7.0217

8'075.00

1'500'000

7.4833

11'225.00

821'000

6.2290

5'114.00

891'000

6.4467

5'744.00

961'000

6.6327

6'374.00

1'155'000

7.0303

8'120.00

1'505'000

7.4884

11'270.00

822'000

6.2324

5'123.00

892'000

6.4496

5'753.00

962'000

6.6351

6'383.00

1'160'000

7.0388

8'165.00

1'510'000

7.4934

11'315.00

823'000

6.2357

5'132.00

893'000

6.4524

5'762.00

963'000

6.6376

6'392.00

1'165'000

7.0472

8'210.00

1'515'000

7.4983

11'360.00

824'000

6.2391

5'141.00

894'000

6.4553

5'771.00

964'000

6.6400

6'401.00

1'170'000

7.0556

8'255.00

1'520'000

7.5033

11'405.00

825'000

6.2424

5'150.00

895'000

6.4581

5'780.00

965'000

6.6425

6'410.00

1'175'000

7.0638

8'300.00

1'525'000

7.5082

11'450.00

826'000

6.2458

5'159.00

896'000

6.4609

5'789.00

966'000

6.6449

6'419.00

1'180'000

7.0720

8'345.00

1'530'000

7.5131

11'495.00

827'000

6.2491

5'168.00

897'000

6.4638

5'798.00

967'000

6.6474

6'428.00

1'185'000

7.0802

8'390.00

1'535'000

7.5179

11'540.00

828'000

6.2524

5'177.00

898'000

6.4666

5'807.00

968'000

6.6498

6'437.00

1'190'000

7.0882

8'435.00

1'540'000

7.5227

11'585.00

829'000

6.2557

5'186.00

899'000

6.4694

5'816.00

969'000

6.6522

6'446.00

1'195'000

7.0962

8'480.00

1'545'000

7.5275

11'630.00

830'000

6.2590

5'195.00

900'000

6.4722

5'825.00

970'000

6.6546

6'455.00

1'200'000

7.1042

8'525.00

1'550'000

7.5323

11'675.00

831'000

6.2623

5'204.00

901'000

6.4750

5'834.00

971'000

6.6571

6'464.00

1'205'000

7.1120

8'570.00

1'555'000

7.5370

11'720.00

832'000

6.2656

5'213.00

902'000

6.4778

5'843.00

972'000

6.6595

6'473.00

1'210'000

7.1198

8'615.00

1'560'000

7.5417

11'765.00

833'000

6.2689

5'222.00

903'000

6.4806

5'852.00

973'000

6.6619

6'482.00

1'215'000

7.1276

8'660.00

1'565'000

7.5463

11'810.00

834'000

6.2722

5'231.00

904'000

6.4834

5'861.00

974'000

6.6643

6'491.00

1'220'000

7.1352

8'705.00

1'570'000

7.5510

11'855.00

835'000

6.2754

5'240.00

905'000

6.4862

5'870.00

975'000

6.6667

6'500.00

1'225'000

7.1429

8'750.00

1'575'000

7.5556

11'900.00

836'000

6.2787

5'249.00

906'000

6.4890

5'879.00

976'000

6.6691

6'509.00

1'230'000

7.1504

8'795.00

1'580'000

7.5601

11'945.00

837'000

6.2820

5'258.00

907'000

6.4917

5'888.00

977'000

6.6714

6'518.00

1'235'000

7.1579

8'840.00

1'585'000

7.5647

11'990.00

838'000

6.2852

5'267.00

908'000

6.4945

5'897.00

978'000

6.6738

6'527.00

1'240'000

7.1653

8'885.00

1'590'000

7.5692

12'035.00

839'000

6.2884

5'276.00

909'000

6.4972

5'906.00

979'000

6.6762

6'536.00

1'245'000

7.1727

8'930.00

1'595'000

7.5737

12'080.00

840'000

6.2917

5'285.00

910'000

6.5000

5'915.00

980'000

6.6786

6'545.00

1'250'000

7.1800

8'975.00

1'600'000

7.5781

12'125.00

841'000

6.2949

5'294.00

911'000

6.5027

5'924.00

981'000

6.6809

6'554.00

1'255'000

7.1873

9'020.00

1'605'000

7.5826

12'170.00

842'000

6.2981

5'303.00

912'000

6.5055

5'933.00

982'000

6.6833

6'563.00

1'260'000

7.1944

9'065.00

1'610'000

7.5870

12'215.00

843'000

6.3013

5'312.00

913'000

6.5082

5'942.00

983'000

6.6857

6'572.00

1'265'000

7.2016

9'110.00

1'615'000

7.5913

12'260.00

844'000

6.3045

5'321.00

914'000

6.5109

5'951.00

984'000

6.6880

6'581.00

1'270'000

7.2087

9'155.00

1'620'000

7.5957

12'305.00

845'000

6.3077

5'330.00

915'000

6.5137

5'960.00

985'000

6.6904

6'590.00

1'275'000

7.2157

9'200.00

1'625'000

7.6000

12'350.00

846'000

6.3109

5'339.00

916'000

6.5164

5'969.00

986'000

6.6927

6'599.00

1'280'000

7.2227

9'245.00

1'630'000

7.6043

12'395.00

847'000

6.3140

5'348.00

917'000

6.5191

5'978.00

987'000

6.6950

6'608.00

1'285'000

7.2296

9'290.00

1'635'000

7.6086

12'440.00

848'000

6.3172

5'357.00

918'000

6.5218

5'987.00

988'000

6.6974

6'617.00

1'290'000

7.2364

9'335.00

1'640'000

7.6128

12'485.00

849'000

6.3204

5'366.00

919'000

6.5245

5'996.00

989'000

6.6997

6'626.00

1'295'000

7.2432

9'380.00

1'645'000

7.6170

12'530.00

850'000

6.3235

5'375.00

920'000

6.5272

6'005.00

990'000

6.7020

6'635.00

1'300'000

7.2500

9'425.00

1'650'000

7.6212

12'575.00

851'000

6.3267

5'384.00

921'000

6.5299

6'014.00

991'000

6.7043

6'644.00

1'305'000

7.2567

9'470.00

1'655'000

7.6254

12'620.00

852'000

6.3298

5'393.00

922'000

6.5325

6'023.00

992'000

6.7067

6'653.00

1'310'000

7.2634

9'515.00

1'660'000

7.6295

12'665.00

853'000

6.3329

5'402.00

923'000

6.5352

6'032.00

993'000

6.7090

6'662.00

1'315'000

7.2700

9'560.00

1'665'000

7.6336

12'710.00

854'000

6.3361

5'411.00

924'000

6.5379

6'041.00

994'000

6.7113

6'671.00

1'320'000

7.2765

9'605.00

1'670'000

7.6377

12'755.00

855'000

6.3392

5'420.00

925'000

6.5405

6'050.00

995'000

6.7136

6'680.00

1'325'000

7.2830

9'650.00

1'675'000

7.6418

12'800.00

856'000

6.3423

5'429.00

926'000

6.5432

6'059.00

996'000

6.7159

6'689.00

1'330'000

7.2895

9'695.00

1'680'000

7.6458

12'845.00

857'000

6.3454

5'438.00

927'000

6.5458

6'068.00

997'000

6.7182

6'698.00

1'335'000

7.2959

9'740.00

1'685'000

7.6499

12'890.00

858'000

6.3485

5'447.00

928'000

6.5485

6'077.00

998'000

6.7204

6'707.00

1'340'000

7.3022

9'785.00

1'690'000

7.6538

12'935.00

859'000

6.3516

5'456.00

929'000

6.5511

6'086.00

999'000

6.7227

6'716.00

1'345'000

7.3086

9'830.00

1'695'000

7.6578

12'980.00

860'000

6.3547

5'465.00

930'000

6.5538

6'095.00

1'000'000

6.7250

6'725.00

1'350'000

7.3148

9'875.00

1'700'000

7.6618

13'025.00

861'000

6.3577

5'474.00

931'000

6.5564

6'104.00

1'005'000

6.7363

6'770.00

1'355'000

7.3210

9'920.00

1'705'000

7.6657

13'070.00

862'000

6.3608

5'483.00

932'000

6.5590

6'113.00

1'010'000

6.7475

6'815.00

1'360'000

7.3272

9'965.00

1'710'000

7.6696

13'115.00

863'000

6.3638

5'492.00

933'000

6.5616

6'122.00

1'015'000

6.7586

6'860.00

1'365'000

7.3333

10'010.00

1'715'000

7.6735

13'160.00

864'000

6.3669

5'501.00

934'000

6.5642

6'131.00

1'020'000

6.7696

6'905.00

1'370'000

7.3394

10'055.00

1'720'000

7.6773

13'205.00

865'000

6.3699

5'510.00

935'000

6.5668

6'140.00

1'025'000

6.7805

6'950.00

1'375'000

7.3455

10'100.00

1'725'000

7.6812

13'250.00

866'000

6.3730

5'519.00

936'000

6.5694

6'149.00

1'030'000

6.7913

6'995.00

1'380'000

7.3514

10'145.00

1'730'000

7.6850

13'295.00

867'000

6.3760

5'528.00

937'000

6.5720

6'158.00

1'035'000

6.8019

7'040.00

1'385'000

7.3574

10'190.00

1'735'000

7.6888

13'340.00

868'000

6.3790

5'537.00

938'000

6.5746

6'167.00

1'040'000

6.8125

7'085.00

1'390'000

7.3633

10'235.00

1'740'000

7.6925

13'385.00

869'000

6.3820

5'546.00

939'000

6.5772

6'176.00

1'045'000

6.8230

7'130.00

1'395'000

7.3692

10'280.00

1'745'000

7.6963

13'430.00

Vermögen

Vermögenssteuer Tarif A

(Grundtarif

)

für alle nicht nach Tarif B steuerbaren Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

1'750'000

7.7000

13'475.00

1'900'000

7.8026

14'825.00

2'050'000

7.8902

16'175.00

2'200'000

7.9659

17'525.00

2'350'000

8.0319

18'875.00

1'755'000

7.7037

13'520.00

1'905'000

7.8058

14'870.00

2'055'000

7.8929

16'220.00

2'205'000

7.9683

17'570.00

2'355'000

8.0340

18'920.00

1'760'000

7.7074

13'565.00

1'910'000

7.8089

14'915.00

2'060'000

7.8956

16'265.00

2'210'000

7.9706

17'615.00

2'360'000

8.0360

18'965.00

1'765'000

7.7110

13'610.00

1'915'000

7.8120

14'960.00

2'065'000

7.8983

16'310.00

2'215'000

7.9729

17'660.00

2'365'000

8.0381

19'010.00

1'770'000

7.7147

13'655.00

1'920'000

7.8151

15'005.00

2'070'000

7.9010

16'355.00

2'220'000

7.9752

17'705.00

2'370'000

8.0401

19'055.00

1'775'000

7.7183

13'700.00

1'925'000

7.8182

15'050.00

2'075'000

7.9036

16'400.00

2'225'000

7.9775

17'750.00

2'375'000

8.0421

19'100.00

1'780'000

7.7219

13'745.00

1'930'000

7.8212

15'095.00

2'080'000

7.9063

16'445.00

2'230'000

7.9798

17'795.00

2'380'000

8.0441

19'145.00

1'785'000

7.7255

13'790.00

1'935'000

7.8243

15'140.00

2'085'000

7.9089

16'490.00

2'235'000

7.9821

17'840.00

2'385'000

8.0461

19'190.00

1'790'000

7.7291

13'835.00

1'940'000

7.8273

15'185.00

2'090'000

7.9115

16'535.00

2'240'000

7.9844

17'885.00

2'390'000

8.0481

19'235.00

1'795'000

7.7326

13'880.00

1'945'000

7.8303

15'230.00

2'095'000

7.9141

16'580.00

2'245'000

7.9866

17'930.00

2'395'000

8.0501

19'280.00

1'800'000

7.7361

13'925.00

1'950'000

7.8333

15'275.00

2'100'000

7.9167

16'625.00

2'250'000

7.9889

17'975.00

2'400'000

8.0521

19'325.00

1'805'000

7.7396

13'970.00

1'955'000

7.8363

15'320.00

2'105'000

7.9192

16'670.00

2'255'000

7.9911

18'020.00

2'405'000

8.0541

19'370.00

1'810'000

7.7431

14'015.00

1'960'000

7.8393

15'365.00

2'110'000

7.9218

16'715.00

2'260'000

7.9934

18'065.00

2'410'000

8.0560

19'415.00

1'815'000

7.7466

14'060.00

1'965'000

7.8422

15'410.00

2'115'000

7.9243

16'760.00

2'265'000

7.9956

18'110.00

2'415'000

8.0580

19'460.00

1'820'000

7.7500

14'105.00

1'970'000

7.8452

15'455.00

2'120'000

7.9269

16'805.00

2'270'000

7.9978

18'155.00

2'420'000

8.0599

19'505.00

1'825'000

7.7534

14'150.00

1'975'000

7.8481

15'500.00

2'125'000

7.9294

16'850.00

2'275'000

8.0000

18'200.00

2'425'000

8.0619

19'550.00

1'830'000

7.7568

14'195.00

1'980'000

7.8510

15'545.00

2'130'000

7.9319

16'895.00

2'280'000

8.0022

18'245.00

2'430'000

8.0638

19'595.00

1'835'000

7.7602

14'240.00

1'985'000

7.8539

15'590.00

2'135'000

7.9344

16'940.00

2'285'000

8.0044

18'290.00

2'435'000

8.0657

19'640.00

1'840'000

7.7636

14'285.00

1'990'000

7.8568

15'635.00

2'140'000

7.9369

16'985.00

2'290'000

8.0066

18'335.00

2'440'000

8.0676

19'685.00

1'845'000

7.7669

14'330.00

1'995'000

7.8596

15'680.00

2'145'000

7.9394

17'030.00

2'295'000

8.0087

18'380.00

2'445'000

8.0695

19'730.00

1'850'000

7.7703

14'375.00

2'000'000

7.8625

15'725.00

2'150'000

7.9419

17'075.00

2'300'000

8.0109

18'425.00

2'450'000

8.0714

19'775.00

1'855'000

7.7736

14'420.00

2'005'000

7.8653

15'770.00

2'155'000

7.9443

17'120.00

2'305'000

8.0130

18'470.00

2'455'000

8.0733

19'820.00

1'860'000

7.7769

14'465.00

2'010'000

7.8682

15'815.00

2'160'000

7.9468

17'165.00

2'310'000

8.0152

18'515.00

2'460'000

8.0752

19'865.00

1'865'000

7.7802

14'510.00

2'015'000

7.8710

15'860.00

2'165'000

7.9492

17'210.00

2'315'000

8.0173

18'560.00

2'465'000

8.0771

19'910.00

1'870'000

7.7834

14'555.00

2'020'000

7.8738

15'905.00

2'170'000

7.9516

17'255.00

2'320'000

8.0194

18'605.00

2'470'000

8.0789

19'955.00

1'875'000

7.7867

14'600.00

2'025'000

7.8765

15'950.00

2'175'000

7.9540

17'300.00

2'325'000

8.0215

18'650.00

2'475'000

8.0808

20'000.00

1'880'000

7.7899

14'645.00

2'030'000

7.8793

15'995.00

2'180'000

7.9564

17'345.00

2'330'000

8.0236

18'695.00

2'480'000

8.0827

20'045.00

1'885'000

7.7931

14'690.00

2'035'000

7.8821

16'040.00

2'185'000

7.9588

17'390.00

2'335'000

8.0257

18'740.00

2'485'000

8.0845

20'090.00

1'890'000

7.7963

14'735.00

2'040'000

7.8848

16'085.00

2'190'000

7.9612

17'435.00

2'340'000

8.0278

18'785.00

2'490'000

8.0863

20'135.00

1'895'000

7.7995

14'780.00

2'045'000

7.8875

16'130.00

2'195'000

7.9636

17'480.00

2'345'000

8.0299

18'830.00

2'495'000

8.0882

20'180.00

Ab einem steuerbaren Vermögen

von CHF 2’500’000.– bis zu

CHF 4’000’000.– erhöht

sich der

Steuerbetrag

um CHF 9.– je

CHF 1’000.– Mehrvermögen

bzw. CHF 45.– je CHF 5’000.–

Mehrvermögen.

Ab einem steuerbaren Vermögen

von CHF 4’000’000.– erhöht sich

der Steuerbetrag um CHF 8.– je

CHF 1’000.– Mehrvermögen

bzw. CHF 40.– je CHF 5’000.–

Mehrvermögen.

Vermögen

Vermögenssteuer Tarif B für in ungetrennter Ehe lebende Personen

ab Steuerperiode 2003

Tarif B

Der Vermögenssteuer-Tarif B ist anwendbar für:

Vermögensteuer

– verheiratete Personen (in rechtlich und tatsächlich ungetrennter Ehe lebend)

Von CHF 0.– bis CHF 400’000.–

Von CHF 400’001.– bis CHF 1’200’000.–

Von CHF 1’200’001.– bis CHF 4’000’000.–

Über CHF 4’000’000.–

 CHF 4.50

 CHF 6.70

 CHF 9.00

 CHF 8.00

je CHF 1’000.–

Restbeträge des steuerbaren Vermögens unter CHF 1‘000.– fallen ausser Betracht.

Steuerpflichtige Personen Der Kanton			erhebt von den steuerpflichtigen Personen der Gemeinden Bettingen und Riehen ab
der Einwohnergemeinden Steuerperiode			2008 nur 55 % der kantonalen Vermögenssteuer (soweit das Vermögen nicht		aus Grund-
		stücken stammt, die in der Stadt gelegen sind).
			Die Gemeinden Bettingen und Riehen erheben von den in ihrem kommunale Vermögenssteuer. Die Gemeindesteuer wird auf der	Gebiet domizilierten Personen eine Grundlage der kantonalen Vermögens-
			steuer und des kommunalen Steuerfusses berechnet.
			In der Stadt Basel wohnhafte steuerpflichtige Personen entrichten (soweit sie nicht Eigentümer von in
			den Einwohnergemeinden gelegenen Grundstücken sind) keine kommunalen Steuern.
Steuerbares	Steuer-	Steuer-	Steuerbares Steuer- Steuer- Steuerbares Steuer-	Steuer-	Steuerbares Steuer-	Steuer- Steuerbares	Steuer-	Steuer-
Vermögen	satz	betrag	Vermögen satz betrag Vermögen satz	betrag	Vermögen satz	betrag Vermögen	satz	betrag
CHF	‰	CHF	CHF ‰ CHF CHF ‰	CHF	CHF ‰	CHF CHF	‰	CHF

			20'000	4.5000	90.00	40'000	4.5000	180.00	60'000	4.5000	270.00	80'000	4.5000	360.00
1'000	4.5000	4.50	21'000	4.5000	94.50	41'000	4.5000	184.50	61'000	4.5000	274.50	81'000	4.5000	364.50
2'000	4.5000	9.00	22'000	4.5000	99.00	42'000	4.5000	189.00	62'000	4.5000	279.00	82'000	4.5000	369.00
3'000	4.5000	13.50	23'000	4.5000	103.50	43'000	4.5000	193.50	63'000	4.5000	283.50	83'000	4.5000	373.50
4'000	4.5000	18.00	24'000	4.5000	108.00	44'000	4.5000	198.00	64'000	4.5000	288.00	84'000	4.5000	378.00
5'000	4.5000	22.50	25'000	4.5000	112.50	45'000	4.5000	202.50	65'000	4.5000	292.50	85'000	4.5000	382.50
6'000	4.5000	27.00	26'000	4.5000	117.00	46'000	4.5000	207.00	66'000	4.5000	297.00	86'000	4.5000	387.00
7'000	4.5000	31.50	27'000	4.5000	121.50	47'000	4.5000	211.50	67'000	4.5000	301.50	87'000	4.5000	391.50
8'000	4.5000	36.00	28'000	4.5000	126.00	48'000	4.5000	216.00	68'000	4.5000	306.00	88'000	4.5000	396.00
9'000	4.5000	40.50	29'000	4.5000	130.50	49'000	4.5000	220.50	69'000	4.5000	310.50	89'000	4.5000	400.50
10'000	4.5000	45.00	30'000	4.5000	135.00	50'000	4.5000	225.00	70'000	4.5000	315.00	90'000	4.5000	405.00
11'000	4.5000	49.50	31'000	4.5000	139.50	51'000	4.5000	229.50	71'000	4.5000	319.50	91'000	4.5000	409.50
12'000	4.5000	54.00	32'000	4.5000	144.00	52'000	4.5000	234.00	72'000	4.5000	324.00	92'000	4.5000	414.00
13'000	4.5000	58.50	33'000	4.5000	148.50	53'000	4.5000	238.50	73'000	4.5000	328.50	93'000	4.5000	418.50
14'000	4.5000	63.00	34'000	4.5000	153.00	54'000	4.5000	243.00	74'000	4.5000	333.00	94'000	4.5000	423.00
15'000	4.5000	67.50	35'000	4.5000	157.50	55'000	4.5000	247.50	75'000	4.5000	337.50	95'000	4.5000	427.50
16'000	4.5000	72.00	36'000	4.5000	162.00	56'000	4.5000	252.00	76'000	4.5000	342.00	96'000	4.5000	432.00
17'000	4.5000	76.50	37'000	4.5000	166.50	57'000	4.5000	256.50	77'000	4.5000	346.50	97'000	4.5000	436.50
18'000	4.5000	81.00	38'000	4.5000	171.00	58'000	4.5000	261.00	78'000	4.5000	351.00	98'000	4.5000	441.00
19'000	4.5000	85.50	39'000	4.5000	175.50	59'000	4.5000	265.50	79'000	4.5000	355.50	99'000	4.5000	445.50

Vermögen

Vermögenssteuer Tarif B											für in ungetrennter Ehe lebende Personen
Steuerbares	Steuer-	Steuer-	Steuerbares	Steuer-	Steuer-	Steuerbares	Steuer-	Steuer-	Steuerbares	Steuer-	Steuer-	Steuerbares	Steuer-	Steuer-
Vermögen	satz	betrag	Vermögen	satz	betrag	Vermögen	satz	betrag	Vermögen	satz	betrag	Vermögen	satz	betrag
CHF	‰	CHF	CHF	‰	CHF	CHF	‰	CHF	CHF	‰	CHF	CHF	‰	CHF
100'000	4.5000	450.00	170'000	4.5000	765.00	240'000	4.5000	1'080.00	310'000	4.5000	1'395.00	380'000	4.5000	1'710.00
101'000	4.5000	454.50	171'000	4.5000	769.50	241'000	4.5000	1'084.50	311'000	4.5000	1'399.50	381'000	4.5000	1'714.50
102'000	4.5000	459.00	172'000	4.5000	774.00	242'000	4.5000	1'089.00	312'000	4.5000	1'404.00	382'000	4.5000	1'719.00
103'000	4.5000	463.50	173'000	4.5000	778.50	243'000	4.5000	1'093.50	313'000	4.5000	1'408.50	383'000	4.5000	1'723.50
104'000	4.5000	468.00	174'000	4.5000	783.00	244'000	4.5000	1'098.00	314'000	4.5000	1'413.00	384'000	4.5000	1'728.00
105'000	4.5000	472.50	175'000	4.5000	787.50	245'000	4.5000	1'102.50	315'000	4.5000	1'417.50	385'000	4.5000	1'732.50
106'000	4.5000	477.00	176'000	4.5000	792.00	246'000	4.5000	1'107.00	316'000	4.5000	1'422.00	386'000	4.5000	1'737.00
107'000	4.5000	481.50	177'000	4.5000	796.50	247'000	4.5000	1'111.50	317'000	4.5000	1'426.50	387'000	4.5000	1'741.50
108'000	4.5000	486.00	178'000	4.5000	801.00	248'000	4.5000	1'116.00	318'000	4.5000	1'431.00	388'000	4.5000	1'746.00
109'000	4.5000	490.50	179'000	4.5000	805.50	249'000	4.5000	1'120.50	319'000	4.5000	1'435.50	389'000	4.5000	1'750.50
110'000	4.5000	495.00	180'000	4.5000	810.00	250'000	4.5000	1'125.00	320'000	4.5000	1'440.00	390'000	4.5000	1'755.00
111'000	4.5000	499.50	181'000	4.5000	814.50	251'000	4.5000	1'129.50	321'000	4.5000	1'444.50	391'000	4.5000	1'759.50
112'000	4.5000	504.00	182'000	4.5000	819.00	252'000	4.5000	1'134.00	322'000	4.5000	1'449.00	392'000	4.5000	1'764.00
113'000	4.5000	508.50	183'000	4.5000	823.50	253'000	4.5000	1'138.50	323'000	4.5000	1'453.50	393'000	4.5000	1'768.50
114'000	4.5000	513.00	184'000	4.5000	828.00	254'000	4.5000	1'143.00	324'000	4.5000	1'458.00	394'000	4.5000	1'773.00
115'000	4.5000	517.50	185'000	4.5000	832.50	255'000	4.5000	1'147.50	325'000	4.5000	1'462.50	395'000	4.5000	1'777.50
116'000	4.5000	522.00	186'000	4.5000	837.00	256'000	4.5000	1'152.00	326'000	4.5000	1'467.00	396'000	4.5000	1'782.00
117'000	4.5000	526.50	187'000	4.5000	841.50	257'000	4.5000	1'156.50	327'000	4.5000	1'471.50	397'000	4.5000	1'786.50
118'000	4.5000	531.00	188'000	4.5000	846.00	258'000	4.5000	1'161.00	328'000	4.5000	1'476.00	398'000	4.5000	1'791.00
119'000	4.5000	535.50	189'000	4.5000	850.50	259'000	4.5000	1'165.50	329'000	4.5000	1'480.50	399'000	4.5000	1'795.50
120'000	4.5000	540.00	190'000	4.5000	855.00	260'000	4.5000	1'170.00	330'000	4.5000	1'485.00	400'000	4.5000	1'800.00
121'000	4.5000	544.50	191'000	4.5000	859.50	261'000	4.5000	1'174.50	331'000	4.5000	1'489.50	401'000	4.5055	1'806.70
122'000	4.5000	549.00	192'000	4.5000	864.00	262'000	4.5000	1'179.00	332'000	4.5000	1'494.00	402'000	4.5109	1'813.40
123'000	4.5000	553.50	193'000	4.5000	868.50	263'000	4.5000	1'183.50	333'000	4.5000	1'498.50	403'000	4.5164	1'820.10
124'000	4.5000	558.00	194'000	4.5000	873.00	264'000	4.5000	1'188.00	334'000	4.5000	1'503.00	404'000	4.5218	1'826.80
125'000	4.5000	562.50	195'000	4.5000	877.50	265'000	4.5000	1'192.50	335'000	4.5000	1'507.50	405'000	4.5272	1'833.50
126'000	4.5000	567.00	196'000	4.5000	882.00	266'000	4.5000	1'197.00	336'000	4.5000	1'512.00	406'000	4.5325	1'840.20
127'000	4.5000	571.50	197'000	4.5000	886.50	267'000	4.5000	1'201.50	337'000	4.5000	1'516.50	407'000	4.5378	1'846.90
128'000	4.5000	576.00	198'000	4.5000	891.00	268'000	4.5000	1'206.00	338'000	4.5000	1'521.00	408'000	4.5431	1'853.60
129'000	4.5000	580.50	199'000	4.5000	895.50	269'000	4.5000	1'210.50	339'000	4.5000	1'525.50	409'000	4.5484	1'860.30
130'000	4.5000	585.00	200'000	4.5000	900.00	270'000	4.5000	1'215.00	340'000	4.5000	1'530.00	410'000	4.5537	1'867.00
131'000	4.5000	589.50	201'000	4.5000	904.50	271'000	4.5000	1'219.50	341'000	4.5000	1'534.50	411'000	4.5589	1'873.70
132'000	4.5000	594.00	202'000	4.5000	909.00	272'000	4.5000	1'224.00	342'000	4.5000	1'539.00	412'000	4.5641	1'880.40
133'000	4.5000	598.50	203'000	4.5000	913.50	273'000	4.5000	1'228.50	343'000	4.5000	1'543.50	413'000	4.5692	1'887.10
134'000	4.5000	603.00	204'000	4.5000	918.00	274'000	4.5000	1'233.00	344'000	4.5000	1'548.00	414'000	4.5744	1'893.80
135'000	4.5000	607.50	205'000	4.5000	922.50	275'000	4.5000	1'237.50	345'000	4.5000	1'552.50	415'000	4.5795	1'900.50
136'000	4.5000	612.00	206'000	4.5000	927.00	276'000	4.5000	1'242.00	346'000	4.5000	1'557.00	416'000	4.5846	1'907.20
137'000	4.5000	616.50	207'000	4.5000	931.50	277'000	4.5000	1'246.50	347'000	4.5000	1'561.50	417'000	4.5897	1'913.90
138'000	4.5000	621.00	208'000	4.5000	936.00	278'000	4.5000	1'251.00	348'000	4.5000	1'566.00	418'000	4.5947	1'920.60
139'000	4.5000	625.50	209'000	4.5000	940.50	279'000	4.5000	1'255.50	349'000	4.5000	1'570.50	419'000	4.5998	1'927.30
140'000	4.5000	630.00	210'000	4.5000	945.00	280'000	4.5000	1'260.00	350'000	4.5000	1'575.00	420'000	4.6048	1'934.00
141'000	4.5000	634.50	211'000	4.5000	949.50	281'000	4.5000	1'264.50	351'000	4.5000	1'579.50	421'000	4.6097	1'940.70
142'000	4.5000	639.00	212'000	4.5000	954.00	282'000	4.5000	1'269.00	352'000	4.5000	1'584.00	422'000	4.6147	1'947.40
143'000	4.5000	643.50	213'000	4.5000	958.50	283'000	4.5000	1'273.50	353'000	4.5000	1'588.50	423'000	4.6196	1'954.10
144'000	4.5000	648.00	214'000	4.5000	963.00	284'000	4.5000	1'278.00	354'000	4.5000	1'593.00	424'000	4.6245	1'960.80
145'000	4.5000	652.50	215'000	4.5000	967.50	285'000	4.5000	1'282.50	355'000	4.5000	1'597.50	425'000	4.6294	1'967.50
146'000	4.5000	657.00	216'000	4.5000	972.00	286'000	4.5000	1'287.00	356'000	4.5000	1'602.00	426'000	4.6343	1'974.20
147'000	4.5000	661.50	217'000	4.5000	976.50	287'000	4.5000	1'291.50	357'000	4.5000	1'606.50	427'000	4.6391	1'980.90
148'000	4.5000	666.00	218'000	4.5000	981.00	288'000	4.5000	1'296.00	358'000	4.5000	1'611.00	428'000	4.6439	1'987.60
149'000	4.5000	670.50	219'000	4.5000	985.50	289'000	4.5000	1'300.50	359'000	4.5000	1'615.50	429'000	4.6487	1'994.30
150'000	4.5000	675.00	220'000	4.5000	990.00	290'000	4.5000	1'305.00	360'000	4.5000	1'620.00	430'000	4.6535	2'001.00
151'000	4.5000	679.50	221'000	4.5000	994.50	291'000	4.5000	1'309.50	361'000	4.5000	1'624.50	431'000	4.6582	2'007.70
152'000	4.5000	684.00	222'000	4.5000	999.00	292'000	4.5000	1'314.00	362'000	4.5000	1'629.00	432'000	4.6630	2'014.40
153'000	4.5000	688.50	223'000	4.5000	1'003.50	293'000	4.5000	1'318.50	363'000	4.5000	1'633.50	433'000	4.6677	2'021.10
154'000	4.5000	693.00	224'000	4.5000	1'008.00	294'000	4.5000	1'323.00	364'000	4.5000	1'638.00	434'000	4.6724	2'027.80
155'000	4.5000	697.50	225'000	4.5000	1'012.50	295'000	4.5000	1'327.50	365'000	4.5000	1'642.50	435'000	4.6770	2'034.50
156'000	4.5000	702.00	226'000	4.5000	1'017.00	296'000	4.5000	1'332.00	366'000	4.5000	1'647.00	436'000	4.6817	2'041.20
157'000	4.5000	706.50	227'000	4.5000	1'021.50	297'000	4.5000	1'336.50	367'000	4.5000	1'651.50	437'000	4.6863	2'047.90
158'000	4.5000	711.00	228'000	4.5000	1'026.00	298'000	4.5000	1'341.00	368'000	4.5000	1'656.00	438'000	4.6909	2'054.60
159'000	4.5000	715.50	229'000	4.5000	1'030.50	299'000	4.5000	1'345.50	369'000	4.5000	1'660.50	439'000	4.6954	2'061.30
160'000	4.5000	720.00	230'000	4.5000	1'035.00	300'000	4.5000	1'350.00	370'000	4.5000	1'665.00	440'000	4.7000	2'068.00
161'000	4.5000	724.50	231'000	4.5000	1'039.50	301'000	4.5000	1'354.50	371'000	4.5000	1'669.50	441'000	4.7045	2'074.70
162'000	4.5000	729.00	232'000	4.5000	1'044.00	302'000	4.5000	1'359.00	372'000	4.5000	1'674.00	442'000	4.7090	2'081.40
163'000	4.5000	733.50	233'000	4.5000	1'048.50	303'000	4.5000	1'363.50	373'000	4.5000	1'678.50	443'000	4.7135	2'088.10
164'000	4.5000	738.00	234'000	4.5000	1'053.00	304'000	4.5000	1'368.00	374'000	4.5000	1'683.00	444'000	4.7180	2'094.80
165'000	4.5000	742.50	235'000	4.5000	1'057.50	305'000	4.5000	1'372.50	375'000	4.5000	1'687.50	445'000	4.7225	2'101.50
166'000	4.5000	747.00	236'000	4.5000	1'062.00	306'000	4.5000	1'377.00	376'000	4.5000	1'692.00	446'000	4.7269	2'108.20
167'000	4.5000	751.50	237'000	4.5000	1'066.50	307'000	4.5000	1'381.50	377'000	4.5000	1'696.50	447'000	4.7313	2'114.90
168'000	4.5000	756.00	238'000	4.5000	1'071.00	308'000	4.5000	1'386.00	378'000	4.5000	1'701.00	448'000	4.7357	2'121.60
169'000	4.5000	760.50	239'000	4.5000	1'075.50	309'000	4.5000	1'390.50	379'000	4.5000	1'705.50	449'000	4.7401	2'128.30
36													Vermögen

Vermögenssteuer Tarif B

für in ungetrennter Ehe lebende Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

450'000

4.7444

2'135.00

520'000

5.0077

2'604.00

590'000

5.2085

3'073.00

660'000

5.3667

3'542.00

730'000

5.4945

4'011.00

451'000

4.7488

2'141.70

521'000

5.0109

2'610.70

591'000

5.2110

3'079.70

661'000

5.3687

3'548.70

731'000

5.4962

4'017.70

452'000

4.7531

2'148.40

522'000

5.0142

2'617.40

592'000

5.2135

3'086.40

662'000

5.3707

3'555.40

732'000

5.4978

4'024.40

453'000

4.7574

2'155.10

523'000

5.0174

2'624.10

593'000

5.2160

3'093.10

663'000

5.3727

3'562.10

733'000

5.4995

4'031.10

454'000

4.7617

2'161.80

524'000

5.0206

2'630.80

594'000

5.2185

3'099.80

664'000

5.3747

3'568.80

734'000

5.5011

4'037.80

455'000

4.7659

2'168.50

525'000

5.0238

2'637.50

595'000

5.2210

3'106.50

665'000

5.3767

3'575.50

735'000

5.5027

4'044.50

456'000

4.7702

2'175.20

526'000

5.0270

2'644.20

596'000

5.2235

3'113.20

666'000

5.3787

3'582.20

736'000

5.5043

4'051.20

457'000

4.7744

2'181.90

527'000

5.0302

2'650.90

597'000

5.2260

3'119.90

667'000

5.3807

3'588.90

737'000

5.5060

4'057.90

458'000

4.7786

2'188.60

528'000

5.0333

2'657.60

598'000

5.2284

3'126.60

668'000

5.3826

3'595.60

738'000

5.5076

4'064.60

459'000

4.7828

2'195.30

529'000

5.0365

2'664.30

599'000

5.2309

3'133.30

669'000

5.3846

3'602.30

739'000

5.5092

4'071.30

460'000

4.7870

2'202.00

530'000

5.0396

2'671.00

600'000

5.2333

3'140.00

670'000

5.3866

3'609.00

740'000

5.5108

4'078.00

461'000

4.7911

2'208.70

531'000

5.0427

2'677.70

601'000

5.2358

3'146.70

671'000

5.3885

3'615.70

741'000

5.5124

4'084.70

462'000

4.7952

2'215.40

532'000

5.0459

2'684.40

602'000

5.2382

3'153.40

672'000

5.3905

3'622.40

742'000

5.5140

4'091.40

463'000

4.7994

2'222.10

533'000

5.0490

2'691.10

603'000

5.2406

3'160.10

673'000

5.3924

3'629.10

743'000

5.5156

4'098.10

464'000

4.8034

2'228.80

534'000

5.0521

2'697.80

604'000

5.2430

3'166.80

674'000

5.3944

3'635.80

744'000

5.5172

4'104.80

465'000

4.8075

2'235.50

535'000

5.0551

2'704.50

605'000

5.2455

3'173.50

675'000

5.3963

3'642.50

745'000

5.5188

4'111.50

466'000

4.8116

2'242.20

536'000

5.0582

2'711.20

606'000

5.2479

3'180.20

676'000

5.3982

3'649.20

746'000

5.5204

4'118.20

467'000

4.8156

2'248.90

537'000

5.0613

2'717.90

607'000

5.2502

3'186.90

677'000

5.4001

3'655.90

747'000

5.5220

4'124.90

468'000

4.8197

2'255.60

538'000

5.0643

2'724.60

608'000

5.2526

3'193.60

678'000

5.4021

3'662.60

748'000

5.5235

4'131.60

469'000

4.8237

2'262.30

539'000

5.0673

2'731.30

609'000

5.2550

3'200.30

679'000

5.4040

3'669.30

749'000

5.5251

4'138.30

470'000

4.8277

2'269.00

540'000

5.0704

2'738.00

610'000

5.2574

3'207.00

680'000

5.4059

3'676.00

750'000

5.5267

4'145.00

471'000

4.8316

2'275.70

541'000

5.0734

2'744.70

611'000

5.2597

3'213.70

681'000

5.4078

3'682.70

751'000

5.5282

4'151.70

472'000

4.8356

2'282.40

542'000

5.0764

2'751.40

612'000

5.2621

3'220.40

682'000

5.4097

3'689.40

752'000

5.5298

4'158.40

473'000

4.8395

2'289.10

543'000

5.0794

2'758.10

613'000

5.2644

3'227.10

683'000

5.4116

3'696.10

753'000

5.5313

4'165.10

474'000

4.8435

2'295.80

544'000

5.0824

2'764.80

614'000

5.2668

3'233.80

684'000

5.4135

3'702.80

754'000

5.5329

4'171.80

475'000

4.8474

2'302.50

545'000

5.0853

2'771.50

615'000

5.2691

3'240.50

685'000

5.4153

3'709.50

755'000

5.5344

4'178.50

476'000

4.8513

2'309.20

546'000

5.0883

2'778.20

616'000

5.2714

3'247.20

686'000

5.4172

3'716.20

756'000

5.5360

4'185.20

477'000

4.8551

2'315.90

547'000

5.0912

2'784.90

617'000

5.2737

3'253.90

687'000

5.4191

3'722.90

757'000

5.5375

4'191.90

478'000

4.8590

2'322.60

548'000

5.0942

2'791.60

618'000

5.2761

3'260.60

688'000

5.4209

3'729.60

758'000

5.5391

4'198.60

479'000

4.8628

2'329.30

549'000

5.0971

2'798.30

619'000

5.2784

3'267.30

689'000

5.4228

3'736.30

759'000

5.5406

4'205.30

480'000

4.8667

2'336.00

550'000

5.1000

2'805.00

620'000

5.2806

3'274.00

690'000

5.4246

3'743.00

760'000

5.5421

4'212.00

481'000

4.8705

2'342.70

551'000

5.1029

2'811.70

621'000

5.2829

3'280.70

691'000

5.4265

3'749.70

761'000

5.5436

4'218.70

482'000

4.8743

2'349.40

552'000

5.1058

2'818.40

622'000

5.2852

3'287.40

692'000

5.4283

3'756.40

762'000

5.5451

4'225.40

483'000

4.8781

2'356.10

553'000

5.1087

2'825.10

623'000

5.2875

3'294.10

693'000

5.4302

3'763.10

763'000

5.5467

4'232.10

484'000

4.8818

2'362.80

554'000

5.1116

2'831.80

624'000

5.2897

3'300.80

694'000

5.4320

3'769.80

764'000

5.5482

4'238.80

485'000

4.8856

2'369.50

555'000

5.1144

2'838.50

625'000

5.2920

3'307.50

695'000

5.4338

3'776.50

765'000

5.5497

4'245.50

486'000

4.8893

2'376.20

556'000

5.1173

2'845.20

626'000

5.2942

3'314.20

696'000

5.4356

3'783.20

766'000

5.5512

4'252.20

487'000

4.8930

2'382.90

557'000

5.1201

2'851.90

627'000

5.2965

3'320.90

697'000

5.4374

3'789.90

767'000

5.5527

4'258.90

488'000

4.8967

2'389.60

558'000

5.1229

2'858.60

628'000

5.2987

3'327.60

698'000

5.4393

3'796.60

768'000

5.5542

4'265.60

489'000

4.9004

2'396.30

559'000

5.1258

2'865.30

629'000

5.3010

3'334.30

699'000

5.4411

3'803.30

769'000

5.5557

4'272.30

490'000

4.9041

2'403.00

560'000

5.1286

2'872.00

630'000

5.3032

3'341.00

700'000

5.4429

3'810.00

770'000

5.5571

4'279.00

491'000

4.9077

2'409.70

561'000

5.1314

2'878.70

631'000

5.3054

3'347.70

701'000

5.4447

3'816.70

771'000

5.5586

4'285.70

492'000

4.9114

2'416.40

562'000

5.1342

2'885.40

632'000

5.3076

3'354.40

702'000

5.4464

3'823.40

772'000

5.5601

4'292.40

493'000

4.9150

2'423.10

563'000

5.1369

2'892.10

633'000

5.3098

3'361.10

703'000

5.4482

3'830.10

773'000

5.5616

4'299.10

494'000

4.9186

2'429.80

564'000

5.1397

2'898.80

634'000

5.3120

3'367.80

704'000

5.4500

3'836.80

774'000

5.5630

4'305.80

495'000

4.9222

2'436.50

565'000

5.1425

2'905.50

635'000

5.3142

3'374.50

705'000

5.4518

3'843.50

775'000

5.5645

4'312.50

496'000

4.9258

2'443.20

566'000

5.1452

2'912.20

636'000

5.3164

3'381.20

706'000

5.4535

3'850.20

776'000

5.5660

4'319.20

497'000

4.9294

2'449.90

567'000

5.1480

2'918.90

637'000

5.3185

3'387.90

707'000

5.4553

3'856.90

777'000

5.5674

4'325.90

498'000

4.9329

2'456.60

568'000

5.1507

2'925.60

638'000

5.3207

3'394.60

708'000

5.4571

3'863.60

778'000

5.5689

4'332.60

499'000

4.9365

2'463.30

569'000

5.1534

2'932.30

639'000

5.3228

3'401.30

709'000

5.4588

3'870.30

779'000

5.5703

4'339.30

500'000

4.9400

2'470.00

570'000

5.1561

2'939.00

640'000

5.3250

3'408.00

710'000

5.4606

3'877.00

780'000

5.5718

4'346.00

501'000

4.9435

2'476.70

571'000

5.1588

2'945.70

641'000

5.3271

3'414.70

711'000

5.4623

3'883.70

781'000

5.5732

4'352.70

502'000

4.9470

2'483.40

572'000

5.1615

2'952.40

642'000

5.3293

3'421.40

712'000

5.4640

3'890.40

782'000

5.5747

4'359.40

503'000

4.9505

2'490.10

573'000

5.1642

2'959.10

643'000

5.3314

3'428.10

713'000

5.4658

3'897.10

783'000

5.5761

4'366.10

504'000

4.9540

2'496.80

574'000

5.1669

2'965.80

644'000

5.3335

3'434.80

714'000

5.4675

3'903.80

784'000

5.5776

4'372.80

505'000

4.9574

2'503.50

575'000

5.1696

2'972.50

645'000

5.3357

3'441.50

715'000

5.4692

3'910.50

785'000

5.5790

4'379.50

506'000

4.9609

2'510.20

576'000

5.1722

2'979.20

646'000

5.3378

3'448.20

716'000

5.4709

3'917.20

786'000

5.5804

4'386.20

507'000

4.9643

2'516.90

577'000

5.1749

2'985.90

647'000

5.3399

3'454.90

717'000

5.4727

3'923.90

787'000

5.5818

4'392.90

508'000

4.9677

2'523.60

578'000

5.1775

2'992.60

648'000

5.3420

3'461.60

718'000

5.4744

3'930.60

788'000

5.5832

4'399.60

509'000

4.9711

2'530.30

579'000

5.1801

2'999.30

649'000

5.3441

3'468.30

719'000

5.4761

3'937.30

789'000

5.5847

4'406.30

510'000

4.9745

2'537.00

580'000

5.1828

3'006.00

650'000

5.3462

3'475.00

720'000

5.4778

3'944.00

790'000

5.5861

4'413.00

511'000

4.9779

2'543.70

581'000

5.1854

3'012.70

651'000

5.3482

3'481.70

721'000

5.4795

3'950.70

791'000

5.5875

4'419.70

512'000

4.9813

2'550.40

582'000

5.1880

3'019.40

652'000

5.3503

3'488.40

722'000

5.4812

3'957.40

792'000

5.5889

4'426.40

513'000

4.9846

2'557.10

583'000

5.1906

3'026.10

653'000

5.3524

3'495.10

723'000

5.4828

3'964.10

793'000

5.5903

4'433.10

514'000

4.9879

2'563.80

584'000

5.1932

3'032.80

654'000

5.3544

3'501.80

724'000

5.4845

3'970.80

794'000

5.5917

4'439.80

515'000

4.9913

2'570.50

585'000

5.1957

3'039.50

655'000

5.3565

3'508.50

725'000

5.4862

3'977.50

795'000

5.5931

4'446.50

516'000

4.9946

2'577.20

586'000

5.1983

3'046.20

656'000

5.3585

3'515.20

726'000

5.4879

3'984.20

796'000

5.5945

4'453.20

517'000

4.9979

2'583.90

587'000

5.2009

3'052.90

657'000

5.3606

3'521.90

727'000

5.4895

3'990.90

797'000

5.5959

4'459.90

518'000

5.0012

2'590.60

588'000

5.2034

3'059.60

658'000

5.3626

3'528.60

728'000

5.4912

3'997.60

798'000

5.5972

4'466.60

519'000

5.0044

2'597.30

589'000

5.2059

3'066.30

659'000

5.3646

3'535.30

729'000

5.4929

4'004.30

799'000

5.5986

4'473.30

Vermögen

Vermögenssteuer Tarif B

für in ungetrennter Ehe lebende Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

800'000

5.6000

4'480.00

870'000

5.6885

4'949.00

940'000

5.7638

5'418.00

1'050'000

5.8619

6'155.00

1'400'000

6.4000

8'960.00

801'000

5.6014

4'486.70

871'000

5.6897

4'955.70

941'000

5.7648

5'424.70

1'055'000

5.8659

6'188.50

1'405'000

6.4093

9'005.00

802'000

5.6027

4'493.40

872'000

5.6908

4'962.40

942'000

5.7658

5'431.40

1'060'000

5.8698

6'222.00

1'410'000

6.4184

9'050.00

803'000

5.6041

4'500.10

873'000

5.6920

4'969.10

943'000

5.7668

5'438.10

1'065'000

5.8737

6'255.50

1'415'000

6.4276

9'095.00

804'000

5.6055

4'506.80

874'000

5.6931

4'975.80

944'000

5.7678

5'444.80

1'070'000

5.8776

6'289.00

1'420'000

6.4366

9'140.00

805'000

5.6068

4'513.50

875'000

5.6943

4'982.50

945'000

5.7688

5'451.50

1'075'000

5.8814

6'322.50

1'425'000

6.4456

9'185.00

806'000

5.6082

4'520.20

876'000

5.6954

4'989.20

946'000

5.7698

5'458.20

1'080'000

5.8852

6'356.00

1'430'000

6.4545

9'230.00

807'000

5.6095

4'526.90

877'000

5.6966

4'995.90

947'000

5.7707

5'464.90

1'085'000

5.8889

6'389.50

1'435'000

6.4634

9'275.00

808'000

5.6109

4'533.60

878'000

5.6977

5'002.60

948'000

5.7717

5'471.60

1'090'000

5.8927

6'423.00

1'440'000

6.4722

9'320.00

809'000

5.6122

4'540.30

879'000

5.6989

5'009.30

949'000

5.7727

5'478.30

1'095'000

5.8963

6'456.50

1'445'000

6.4810

9'365.00

810'000

5.6136

4'547.00

880'000

5.7000

5'016.00

950'000

5.7737

5'485.00

1'100'000

5.9000

6'490.00

1'450'000

6.4897

9'410.00

811'000

5.6149

4'553.70

881'000

5.7011

5'022.70

951'000

5.7747

5'491.70

1'105'000

5.9036

6'523.50

1'455'000

6.4983

9'455.00

812'000

5.6163

4'560.40

882'000

5.7023

5'029.40

952'000

5.7756

5'498.40

1'110'000

5.9072

6'557.00

1'460'000

6.5068

9'500.00

813'000

5.6176

4'567.10

883'000

5.7034

5'036.10

953'000

5.7766

5'505.10

1'115'000

5.9108

6'590.50

1'465'000

6.5154

9'545.00

814'000

5.6189

4'573.80

884'000

5.7045

5'042.80

954'000

5.7776

5'511.80

1'120'000

5.9143

6'624.00

1'470'000

6.5238

9'590.00

815'000

5.6202

4'580.50

885'000

5.7056

5'049.50

955'000

5.7785

5'518.50

1'125'000

5.9178

6'657.50

1'475'000

6.5322

9'635.00

816'000

5.6216

4'587.20

886'000

5.7068

5'056.20

956'000

5.7795

5'525.20

1'130'000

5.9212

6'691.00

1'480'000

6.5405

9'680.00

817'000

5.6229

4'593.90

887'000

5.7079

5'062.90

957'000

5.7805

5'531.90

1'135'000

5.9247

6'724.50

1'485'000

6.5488

9'725.00

818'000

5.6242

4'600.60

888'000

5.7090

5'069.60

958'000

5.7814

5'538.60

1'140'000

5.9281

6'758.00

1'490'000

6.5570

9'770.00

819'000

5.6255

4'607.30

889'000

5.7101

5'076.30

959'000

5.7824

5'545.30

1'145'000

5.9314

6'791.50

1'495'000

6.5652

9'815.00

820'000

5.6268

4'614.00

890'000

5.7112

5'083.00

960'000

5.7833

5'552.00

1'150'000

5.9348

6'825.00

1'500'000

6.5733

9'860.00

821'000

5.6281

4'620.70

891'000

5.7123

5'089.70

961'000

5.7843

5'558.70

1'155'000

5.9381

6'858.50

1'505'000

6.5814

9'905.00

822'000

5.6294

4'627.40

892'000

5.7135

5'096.40

962'000

5.7852

5'565.40

1'160'000

5.9414

6'892.00

1'510'000

6.5894

9'950.00

823'000

5.6307

4'634.10

893'000

5.7146

5'103.10

963'000

5.7862

5'572.10

1'165'000

5.9446

6'925.50

1'515'000

6.5974

9'995.00

824'000

5.6320

4'640.80

894'000

5.7157

5'109.80

964'000

5.7871

5'578.80

1'170'000

5.9479

6'959.00

1'520'000

6.6053

10'040.00

825'000

5.6333

4'647.50

895'000

5.7168

5'116.50

965'000

5.7881

5'585.50

1'175'000

5.9511

6'992.50

1'525'000

6.6131

10'085.00

826'000

5.6346

4'654.20

896'000

5.7179

5'123.20

966'000

5.7890

5'592.20

1'180'000

5.9542

7'026.00

1'530'000

6.6209

10'130.00

827'000

5.6359

4'660.90

897'000

5.7190

5'129.90

967'000

5.7900

5'598.90

1'185'000

5.9574

7'059.50

1'535'000

6.6287

10'175.00

828'000

5.6372

4'667.60

898'000

5.7200

5'136.60

968'000

5.7909

5'605.60

1'190'000

5.9605

7'093.00

1'540'000

6.6364

10'220.00

829'000

5.6385

4'674.30

899'000

5.7211

5'143.30

969'000

5.7918

5'612.30

1'195'000

5.9636

7'126.50

1'545'000

6.6440

10'265.00

830'000

5.6398

4'681.00

900'000

5.7222

5'150.00

970'000

5.7928

5'619.00

1'200'000

5.9667

7'160.00

1'550'000

6.6516

10'310.00

831'000

5.6410

4'687.70

901'000

5.7233

5'156.70

971'000

5.7937

5'625.70

1'205'000

5.9793

7'205.00

1'555'000

6.6592

10'355.00

832'000

5.6423

4'694.40

902'000

5.7244

5'163.40

972'000

5.7947

5'632.40

1'210'000

5.9917

7'250.00

1'560'000

6.6667

10'400.00

833'000

5.6436

4'701.10

903'000

5.7255

5'170.10

973'000

5.7956

5'639.10

1'215'000

6.0041

7'295.00

1'565'000

6.6741

10'445.00

834'000

5.6448

4'707.80

904'000

5.7265

5'176.80

974'000

5.7965

5'645.80

1'220'000

6.0164

7'340.00

1'570'000

6.6815

10'490.00

835'000

5.6461

4'714.50

905'000

5.7276

5'183.50

975'000

5.7974

5'652.50

1'225'000

6.0286

7'385.00

1'575'000

6.6889

10'535.00

836'000

5.6474

4'721.20

906'000

5.7287

5'190.20

976'000

5.7984

5'659.20

1'230'000

6.0407

7'430.00

1'580'000

6.6962

10'580.00

837'000

5.6486

4'727.90

907'000

5.7298

5'196.90

977'000

5.7993

5'665.90

1'235'000

6.0526

7'475.00

1'585'000

6.7035

10'625.00

838'000

5.6499

4'734.60

908'000

5.7308

5'203.60

978'000

5.8002

5'672.60

1'240'000

6.0645

7'520.00

1'590'000

6.7107

10'670.00

839'000

5.6511

4'741.30

909'000

5.7319

5'210.30

979'000

5.8011

5'679.30

1'245'000

6.0763

7'565.00

1'595'000

6.7179

10'715.00

840'000

5.6524

4'748.00

910'000

5.7330

5'217.00

980'000

5.8020

5'686.00

1'250'000

6.0880

7'610.00

1'600'000

6.7250

10'760.00

841'000

5.6536

4'754.70

911'000

5.7340

5'223.70

981'000

5.8030

5'692.70

1'255'000

6.0996

7'655.00

1'605'000

6.7321

10'805.00

842'000

5.6549

4'761.40

912'000

5.7351

5'230.40

982'000

5.8039

5'699.40

1'260'000

6.1111

7'700.00

1'610'000

6.7391

10'850.00

843'000

5.6561

4'768.10

913'000

5.7361

5'237.10

983'000

5.8048

5'706.10

1'265'000

6.1225

7'745.00

1'615'000

6.7461

10'895.00

844'000

5.6573

4'774.80

914'000

5.7372

5'243.80

984'000

5.8057

5'712.80

1'270'000

6.1339

7'790.00

1'620'000

6.7531

10'940.00

845'000

5.6586

4'781.50

915'000

5.7383

5'250.50

985'000

5.8066

5'719.50

1'275'000

6.1451

7'835.00

1'625'000

6.7600

10'985.00

846'000

5.6598

4'788.20

916'000

5.7393

5'257.20

986'000

5.8075

5'726.20

1'280'000

6.1563

7'880.00

1'630'000

6.7669

11'030.00

847'000

5.6610

4'794.90

917'000

5.7403

5'263.90

987'000

5.8084

5'732.90

1'285'000

6.1673

7'925.00

1'635'000

6.7737

11'075.00

848'000

5.6623

4'801.60

918'000

5.7414

5'270.60

988'000

5.8093

5'739.60

1'290'000

6.1783

7'970.00

1'640'000

6.7805

11'120.00

849'000

5.6635

4'808.30

919'000

5.7424

5'277.30

989'000

5.8102

5'746.30

1'295'000

6.1892

8'015.00

1'645'000

6.7872

11'165.00

850'000

5.6647

4'815.00

920'000

5.7435

5'284.00

990'000

5.8111

5'753.00

1'300'000

6.2000

8'060.00

1'650'000

6.7939

11'210.00

851'000

5.6659

4'821.70

921'000

5.7445

5'290.70

991'000

5.8120

5'759.70

1'305'000

6.2107

8'105.00

1'655'000

6.8006

11'255.00

852'000

5.6671

4'828.40

922'000

5.7456

5'297.40

992'000

5.8129

5'766.40

1'310'000

6.2214

8'150.00

1'660'000

6.8072

11'300.00

853'000

5.6683

4'835.10

923'000

5.7466

5'304.10

993'000

5.8138

5'773.10

1'315'000

6.2319

8'195.00

1'665'000

6.8138

11'345.00

854'000

5.6696

4'841.80

924'000

5.7476

5'310.80

994'000

5.8147

5'779.80

1'320'000

6.2424

8'240.00

1'670'000

6.8204

11'390.00

855'000

5.6708

4'848.50

925'000

5.7486

5'317.50

995'000

5.8156

5'786.50

1'325'000

6.2528

8'285.00

1'675'000

6.8269

11'435.00

856'000

5.6720

4'855.20

926'000

5.7497

5'324.20

996'000

5.8165

5'793.20

1'330'000

6.2632

8'330.00

1'680'000

6.8333

11'480.00

857'000

5.6732

4'861.90

927'000

5.7507

5'330.90

997'000

5.8174

5'799.90

1'335'000

6.2734

8'375.00

1'685'000

6.8398

11'525.00

858'000

5.6744

4'868.60

928'000

5.7517

5'337.60

998'000

5.8182

5'806.60

1'340'000

6.2836

8'420.00

1'690'000

6.8462

11'570.00

859'000

5.6756

4'875.30

929'000

5.7527

5'344.30

999'000

5.8191

5'813.30

1'345'000

6.2937

8'465.00

1'695'000

6.8525

11'615.00

860'000

5.6767

4'882.00

930'000

5.7538

5'351.00

1'000'000

5.8200

5'820.00

1'350'000

6.3037

8'510.00

1'700'000

6.8588

11'660.00

861'000

5.6779

4'888.70

931'000

5.7548

5'357.70

1'005'000

5.8244

5'853.50

1'355'000

6.3137

8'555.00

1'705'000

6.8651

11'705.00

862'000

5.6791

4'895.40

932'000

5.7558

5'364.40

1'010'000

5.8287

5'887.00

1'360'000

6.3235

8'600.00

1'710'000

6.8713

11'750.00

863'000

5.6803

4'902.10

933'000

5.7568

5'371.10

1'015'000

5.8330

5'920.50

1'365'000

6.3333

8'645.00

1'715'000

6.8776

11'795.00

864'000

5.6815

4'908.80

934'000

5.7578

5'377.80

1'020'000

5.8373

5'954.00

1'370'000

6.3431

8'690.00

1'720'000

6.8837

11'840.00

865'000

5.6827

4'915.50

935'000

5.7588

5'384.50

1'025'000

5.8415

5'987.50

1'375'000

6.3527

8'735.00

1'725'000

6.8899

11'885.00

866'000

5.6838

4'922.20

936'000

5.7598

5'391.20

1'030'000

5.8456

6'021.00

1'380'000

6.3623

8'780.00

1'730'000

6.8960

11'930.00

867'000

5.6850

4'928.90

937'000

5.7608

5'397.90

1'035'000

5.8498

6'054.50

1'385'000

6.3718

8'825.00

1'735'000

6.9020

11'975.00

868'000

5.6862

4'935.60

938'000

5.7618

5'404.60

1'040'000

5.8538

6'088.00

1'390'000

6.3813

8'870.00

1'740'000

6.9080

12'020.00

869'000

5.6873

4'942.30

939'000

5.7628

5'411.30

1'045'000

5.8579

6'121.50

1'395'000

6.3907

8'915.00

1'745'000

6.9140

12'065.00

Vermögen

Vermögenssteuer Tarif B

für in ungetrennter Ehe lebende Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

1'750'000

6.9200

12'110.00

2'100'000

7.2667

15'260.00

2'450'000

7.5143

18'410.00

2'800'000

7.7000

21'560.00

3'150'000

7.8444

24'710.00

1'755'000

6.9259

12'155.00

2'105'000

7.2708

15'305.00

2'455'000

7.5173

18'455.00

2'805'000

7.7023

21'605.00

3'155'000

7.8463

24'755.00

1'760'000

6.9318

12'200.00

2'110'000

7.2749

15'350.00

2'460'000

7.5203

18'500.00

2'810'000

7.7046

21'650.00

3'160'000

7.8481

24'800.00

1'765'000

6.9377

12'245.00

2'115'000

7.2790

15'395.00

2'465'000

7.5233

18'545.00

2'815'000

7.7069

21'695.00

3'165'000

7.8499

24'845.00

1'770'000

6.9435

12'290.00

2'120'000

7.2830

15'440.00

2'470'000

7.5263

18'590.00

2'820'000

7.7092

21'740.00

3'170'000

7.8517

24'890.00

1'775'000

6.9493

12'335.00

2'125'000

7.2871

15'485.00

2'475'000

7.5293

18'635.00

2'825'000

7.7115

21'785.00

3'175'000

7.8535

24'935.00

1'780'000

6.9551

12'380.00

2'130'000

7.2911

15'530.00

2'480'000

7.5323

18'680.00

2'830'000

7.7138

21'830.00

3'180'000

7.8553

24'980.00

1'785'000

6.9608

12'425.00

2'135'000

7.2951

15'575.00

2'485'000

7.5352

18'725.00

2'835'000

7.7160

21'875.00

3'185'000

7.8571

25'025.00

1'790'000

6.9665

12'470.00

2'140'000

7.2991

15'620.00

2'490'000

7.5382

18'770.00

2'840'000

7.7183

21'920.00

3'190'000

7.8589

25'070.00

1'795'000

6.9721

12'515.00

2'145'000

7.3030

15'665.00

2'495'000

7.5411

18'815.00

2'845'000

7.7206

21'965.00

3'195'000

7.8607

25'115.00

1'800'000

6.9778

12'560.00

2'150'000

7.3070

15'710.00

2'500'000

7.5440

18'860.00

2'850'000

7.7228

22'010.00

3'200'000

7.8625

25'160.00

1'805'000

6.9834

12'605.00

2'155'000

7.3109

15'755.00

2'505'000

7.5469

18'905.00

2'855'000

7.7250

22'055.00

3'205'000

7.8643

25'205.00

1'810'000

6.9890

12'650.00

2'160'000

7.3148

15'800.00

2'510'000

7.5498

18'950.00

2'860'000

7.7273

22'100.00

3'210'000

7.8660

25'250.00

1'815'000

6.9945

12'695.00

2'165'000

7.3187

15'845.00

2'515'000

7.5527

18'995.00

2'865'000

7.7295

22'145.00

3'215'000

7.8678

25'295.00

1'820'000

7.0000

12'740.00

2'170'000

7.3226

15'890.00

2'520'000

7.5556

19'040.00

2'870'000

7.7317

22'190.00

3'220'000

7.8696

25'340.00

1'825'000

7.0055

12'785.00

2'175'000

7.3264

15'935.00

2'525'000

7.5584

19'085.00

2'875'000

7.7339

22'235.00

3'225'000

7.8713

25'385.00

1'830'000

7.0109

12'830.00

2'180'000

7.3303

15'980.00

2'530'000

7.5613

19'130.00

2'880'000

7.7361

22'280.00

3'230'000

7.8731

25'430.00

1'835'000

7.0163

12'875.00

2'185'000

7.3341

16'025.00

2'535'000

7.5641

19'175.00

2'885'000

7.7383

22'325.00

3'235'000

7.8748

25'475.00

1'840'000

7.0217

12'920.00

2'190'000

7.3379

16'070.00

2'540'000

7.5669

19'220.00

2'890'000

7.7405

22'370.00

3'240'000

7.8765

25'520.00

1'845'000

7.0271

12'965.00

2'195'000

7.3417

16'115.00

2'545'000

7.5697

19'265.00

2'895'000

7.7427

22'415.00

3'245'000

7.8783

25'565.00

1'850'000

7.0324

13'010.00

2'200'000

7.3455

16'160.00

2'550'000

7.5725

19'310.00

2'900'000

7.7448

22'460.00

3'250'000

7.8800

25'610.00

1'855'000

7.0377

13'055.00

2'205'000

7.3492

16'205.00

2'555'000

7.5753

19'355.00

2'905'000

7.7470

22'505.00

3'255'000

7.8817

25'655.00

1'860'000

7.0430

13'100.00

2'210'000

7.3529

16'250.00

2'560'000

7.5781

19'400.00

2'910'000

7.7491

22'550.00

3'260'000

7.8834

25'700.00

1'865'000

7.0483

13'145.00

2'215'000

7.3567

16'295.00

2'565'000

7.5809

19'445.00

2'915'000

7.7513

22'595.00

3'265'000

7.8851

25'745.00

1'870'000

7.0535

13'190.00

2'220'000

7.3604

16'340.00

2'570'000

7.5837

19'490.00

2'920'000

7.7534

22'640.00

3'270'000

7.8869

25'790.00

1'875'000

7.0587

13'235.00

2'225'000

7.3640

16'385.00

2'575'000

7.5864

19'535.00

2'925'000

7.7556

22'685.00

3'275'000

7.8885

25'835.00

1'880'000

7.0638

13'280.00

2'230'000

7.3677

16'430.00

2'580'000

7.5891

19'580.00

2'930'000

7.7577

22'730.00

3'280'000

7.8902

25'880.00

1'885'000

7.0690

13'325.00

2'235'000

7.3714

16'475.00

2'585'000

7.5919

19'625.00

2'935'000

7.7598

22'775.00

3'285'000

7.8919

25'925.00

1'890'000

7.0741

13'370.00

2'240'000

7.3750

16'520.00

2'590'000

7.5946

19'670.00

2'940'000

7.7619

22'820.00

3'290'000

7.8936

25'970.00

1'895'000

7.0792

13'415.00

2'245'000

7.3786

16'565.00

2'595'000

7.5973

19'715.00

2'945'000

7.7640

22'865.00

3'295'000

7.8953

26'015.00

1'900'000

7.0842

13'460.00

2'250'000

7.3822

16'610.00

2'600'000

7.6000

19'760.00

2'950'000

7.7661

22'910.00

3'300'000

7.8970

26'060.00

1'905'000

7.0892

13'505.00

2'255'000

7.3858

16'655.00

2'605'000

7.6027

19'805.00

2'955'000

7.7682

22'955.00

3'305'000

7.8986

26'105.00

1'910'000

7.0942

13'550.00

2'260'000

7.3894

16'700.00

2'610'000

7.6054

19'850.00

2'960'000

7.7703

23'000.00

3'310'000

7.9003

26'150.00

1'915'000

7.0992

13'595.00

2'265'000

7.3929

16'745.00

2'615'000

7.6080

19'895.00

2'965'000

7.7723

23'045.00

3'315'000

7.9020

26'195.00

1'920'000

7.1042

13'640.00

2'270'000

7.3965

16'790.00

2'620'000

7.6107

19'940.00

2'970'000

7.7744

23'090.00

3'320'000

7.9036

26'240.00

1'925'000

7.1091

13'685.00

2'275'000

7.4000

16'835.00

2'625'000

7.6133

19'985.00

2'975'000

7.7765

23'135.00

3'325'000

7.9053

26'285.00

1'930'000

7.1140

13'730.00

2'280'000

7.4035

16'880.00

2'630'000

7.6160

20'030.00

2'980'000

7.7785

23'180.00

3'330'000

7.9069

26'330.00

1'935'000

7.1189

13'775.00

2'285'000

7.4070

16'925.00

2'635'000

7.6186

20'075.00

2'985'000

7.7806

23'225.00

3'335'000

7.9085

26'375.00

1'940'000

7.1237

13'820.00

2'290'000

7.4105

16'970.00

2'640'000

7.6212

20'120.00

2'990'000

7.7826

23'270.00

3'340'000

7.9102

26'420.00

1'945'000

7.1285

13'865.00

2'295'000

7.4139

17'015.00

2'645'000

7.6238

20'165.00

2'995'000

7.7846

23'315.00

3'345'000

7.9118

26'465.00

1'950'000

7.1333

13'910.00

2'300'000

7.4174

17'060.00

2'650'000

7.6264

20'210.00

3'000'000

7.7867

23'360.00

3'350'000

7.9134

26'510.00

1'955'000

7.1381

13'955.00

2'305'000

7.4208

17'105.00

2'655'000

7.6290

20'255.00

3'005'000

7.7887

23'405.00

3'355'000

7.9151

26'555.00

1'960'000

7.1429

14'000.00

2'310'000

7.4242

17'150.00

2'660'000

7.6316

20'300.00

3'010'000

7.7907

23'450.00

3'360'000

7.9167

26'600.00

1'965'000

7.1476

14'045.00

2'315'000

7.4276

17'195.00

2'665'000

7.6341

20'345.00

3'015'000

7.7927

23'495.00

3'365'000

7.9183

26'645.00

1'970'000

7.1523

14'090.00

2'320'000

7.4310

17'240.00

2'670'000

7.6367

20'390.00

3'020'000

7.7947

23'540.00

3'370'000

7.9199

26'690.00

1'975'000

7.1570

14'135.00

2'325'000

7.4344

17'285.00

2'675'000

7.6393

20'435.00

3'025'000

7.7967

23'585.00

3'375'000

7.9215

26'735.00

1'980'000

7.1616

14'180.00

2'330'000

7.4378

17'330.00

2'680'000

7.6418

20'480.00

3'030'000

7.7987

23'630.00

3'380'000

7.9231

26'780.00

1'985'000

7.1662

14'225.00

2'335'000

7.4411

17'375.00

2'685'000

7.6443

20'525.00

3'035'000

7.8007

23'675.00

3'385'000

7.9247

26'825.00

1'990'000

7.1709

14'270.00

2'340'000

7.4444

17'420.00

2'690'000

7.6468

20'570.00

3'040'000

7.8026

23'720.00

3'390'000

7.9263

26'870.00

1'995'000

7.1754

14'315.00

2'345'000

7.4478

17'465.00

2'695'000

7.6494

20'615.00

3'045'000

7.8046

23'765.00

3'395'000

7.9278

26'915.00

2'000'000

7.1800

14'360.00

2'350'000

7.4511

17'510.00

2'700'000

7.6519

20'660.00

3'050'000

7.8066

23'810.00

3'400'000

7.9294

26'960.00

2'005'000

7.1845

14'405.00

2'355'000

7.4544

17'555.00

2'705'000

7.6543

20'705.00

3'055'000

7.8085

23'855.00

3'405'000

7.9310

27'005.00

2'010'000

7.1891

14'450.00

2'360'000

7.4576

17'600.00

2'710'000

7.6568

20'750.00

3'060'000

7.8105

23'900.00

3'410'000

7.9326

27'050.00

2'015'000

7.1935

14'495.00

2'365'000

7.4609

17'645.00

2'715'000

7.6593

20'795.00

3'065'000

7.8124

23'945.00

3'415'000

7.9341

27'095.00

2'020'000

7.1980

14'540.00

2'370'000

7.4641

17'690.00

2'720'000

7.6618

20'840.00

3'070'000

7.8143

23'990.00

3'420'000

7.9357

27'140.00

2'025'000

7.2025

14'585.00

2'375'000

7.4674

17'735.00

2'725'000

7.6642

20'885.00

3'075'000

7.8163

24'035.00

3'425'000

7.9372

27'185.00

2'030'000

7.2069

14'630.00

2'380'000

7.4706

17'780.00

2'730'000

7.6667

20'930.00

3'080'000

7.8182

24'080.00

3'430'000

7.9388

27'230.00

2'035'000

7.2113

14'675.00

2'385'000

7.4738

17'825.00

2'735'000

7.6691

20'975.00

3'085'000

7.8201

24'125.00

3'435'000

7.9403

27'275.00

2'040'000

7.2157

14'720.00

2'390'000

7.4770

17'870.00

2'740'000

7.6715

21'020.00

3'090'000

7.8220

24'170.00

3'440'000

7.9419

27'320.00

2'045'000

7.2200

14'765.00

2'395'000

7.4802

17'915.00

2'745'000

7.6740

21'065.00

3'095'000

7.8239

24'215.00

3'445'000

7.9434

27'365.00

2'050'000

7.2244

14'810.00

2'400'000

7.4833

17'960.00

2'750'000

7.6764

21'110.00

3'100'000

7.8258

24'260.00

3'450'000

7.9449

27'410.00

2'055'000

7.2287

14'855.00

2'405'000

7.4865

18'005.00

2'755'000

7.6788

21'155.00

3'105'000

7.8277

24'305.00

3'455'000

7.9465

27'455.00

2'060'000

7.2330

14'900.00

2'410'000

7.4896

18'050.00

2'760'000

7.6812

21'200.00

3'110'000

7.8296

24'350.00

3'460'000

7.9480

27'500.00

2'065'000

7.2373

14'945.00

2'415'000

7.4928

18'095.00

2'765'000

7.6835

21'245.00

3'115'000

7.8315

24'395.00

3'465'000

7.9495

27'545.00

2'070'000

7.2415

14'990.00

2'420'000

7.4959

18'140.00

2'770'000

7.6859

21'290.00

3'120'000

7.8333

24'440.00

3'470'000

7.9510

27'590.00

2'075'000

7.2458

15'035.00

2'425'000

7.4990

18'185.00

2'775'000

7.6883

21'335.00

3'125'000

7.8352

24'485.00

3'475'000

7.9525

27'635.00

2'080'000

7.2500

15'080.00

2'430'000

7.5021

18'230.00

2'780'000

7.6906

21'380.00

3'130'000

7.8371

24'530.00

3'480'000

7.9540

27'680.00

2'085'000

7.2542

15'125.00

2'435'000

7.5051

18'275.00

2'785'000

7.6930

21'425.00

3'135'000

7.8389

24'575.00

3'485'000

7.9555

27'725.00

2'090'000

7.2584

15'170.00

2'440'000

7.5082

18'320.00

2'790'000

7.6953

21'470.00

3'140'000

7.8408

24'620.00

3'490'000

7.9570

27'770.00

2'095'000

7.2625

15'215.00

2'445'000

7.5112

18'365.00

2'795'000

7.6977

21'515.00

3'145'000

7.8426

24'665.00

3'495'000

7.9585

27'815.00

Vermögen

Vermögenssteuer Tarif B

für in ungetrennter Ehe lebende Personen

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Steuerbares

Steuer-

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

Vermögen

satz

betrag

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

‰

CHF

3'500'000

7.9600

27'860.00

3'800'000

8.0421

30'560.00

4'100'000

8.0878

33'160.00

4'400'000

8.0818

35'560.00

4'700'000

8.0766

37'960.00

3'505'000

7.9615

27'905.00

3'805'000

8.0434

30'605.00

4'105'000

8.0877

33'200.00

4'405'000

8.0817

35'600.00

4'705'000

8.0765

38'000.00

3'510'000

7.9630

27'950.00

3'810'000

8.0446

30'650.00

4'110'000

8.0876

33'240.00

4'410'000

8.0816

35'640.00

4'710'000

8.0764

38'040.00

3'515'000

7.9644

27'995.00

3'815'000

8.0459

30'695.00

4'115'000

8.0875

33'280.00

4'415'000

8.0815

35'680.00

4'715'000

8.0764

38'080.00

3'520'000

7.9659

28'040.00

3'820'000

8.0471

30'740.00

4'120'000

8.0874

33'320.00

4'420'000

8.0814

35'720.00

4'720'000

8.0763

38'120.00

3'525'000

7.9674

28'085.00

3'825'000

8.0484

30'785.00

4'125'000

8.0873

33'360.00

4'425'000

8.0814

35'760.00

4'725'000

8.0762

38'160.00

3'530'000

7.9688

28'130.00

3'830'000

8.0496

30'830.00

4'130'000

8.0872

33'400.00

4'430'000

8.0813

35'800.00

4'730'000

8.0761

38'200.00

3'535'000

7.9703

28'175.00

3'835'000

8.0508

30'875.00

4'135'000

8.0871

33'440.00

4'435'000

8.0812

35'840.00

4'735'000

8.0760

38'240.00

3'540'000

7.9718

28'220.00

3'840'000

8.0521

30'920.00

4'140'000

8.0870

33'480.00

4'440'000

8.0811

35'880.00

4'740'000

8.0759

38'280.00

3'545'000

7.9732

28'265.00

3'845'000

8.0533

30'965.00

4'145'000

8.0869

33'520.00

4'445'000

8.0810

35'920.00

4'745'000

8.0759

38'320.00

3'550'000

7.9746

28'310.00

3'850'000

8.0545

31'010.00

4'150'000

8.0867

33'560.00

4'450'000

8.0809

35'960.00

4'750'000

8.0758

38'360.00

3'555'000

7.9761

28'355.00

3'855'000

8.0558

31'055.00

4'155'000

8.0866

33'600.00

4'455'000

8.0808

36'000.00

4'755'000

8.0757

38'400.00

3'560'000

7.9775

28'400.00

3'860'000

8.0570

31'100.00

4'160'000

8.0865

33'640.00

4'460'000

8.0807

36'040.00

4'760'000

8.0756

38'440.00

3'565'000

7.9790

28'445.00

3'865'000

8.0582

31'145.00

4'165'000

8.0864

33'680.00

4'465'000

8.0806

36'080.00

4'765'000

8.0756

38'480.00

3'570'000

7.9804

28'490.00

3'870'000

8.0594

31'190.00

4'170'000

8.0863

33'720.00

4'470'000

8.0805

36'120.00

4'770'000

8.0755

38'520.00

3'575'000

7.9818

28'535.00

3'875'000

8.0606

31'235.00

4'175'000

8.0862

33'760.00

4'475'000

8.0804

36'160.00

4'775'000

8.0754

38'560.00

3'580'000

7.9832

28'580.00

3'880'000

8.0619

31'280.00

4'180'000

8.0861

33'800.00

4'480'000

8.0804

36'200.00

4'780'000

8.0753

38'600.00

3'585'000

7.9847

28'625.00

3'885'000

8.0631

31'325.00

4'185'000

8.0860

33'840.00

4'485'000

8.0803

36'240.00

4'785'000

8.0752

38'640.00

3'590'000

7.9861

28'670.00

3'890'000

8.0643

31'370.00

4'190'000

8.0859

33'880.00

4'490'000

8.0802

36'280.00

4'790'000

8.0752

38'680.00

3'595'000

7.9875

28'715.00

3'895'000

8.0655

31'415.00

4'195'000

8.0858

33'920.00

4'495'000

8.0801

36'320.00

4'795'000

8.0751

38'720.00

3'600'000

7.9889

28'760.00

3'900'000

8.0667

31'460.00

4'200'000

8.0857

33'960.00

4'500'000

8.0800

36'360.00

4'800'000

8.0750

38'760.00

3'605'000

7.9903

28'805.00

3'905'000

8.0679

31'505.00

4'205'000

8.0856

34'000.00

4'505'000

8.0799

36'400.00

4'805'000

8.0749

38'800.00

3'610'000

7.9917

28'850.00

3'910'000

8.0691

31'550.00

4'210'000

8.0855

34'040.00

4'510'000

8.0798

36'440.00

4'810'000

8.0748

38'840.00

3'615'000

7.9931

28'895.00

3'915'000

8.0702

31'595.00

4'215'000

8.0854

34'080.00

4'515'000

8.0797

36'480.00

4'815'000

8.0748

38'880.00

3'620'000

7.9945

28'940.00

3'920'000

8.0714

31'640.00

4'220'000

8.0853

34'120.00

4'520'000

8.0796

36'520.00

4'820'000

8.0747

38'920.00

3'625'000

7.9959

28'985.00

3'925'000

8.0726

31'685.00

4'225'000

8.0852

34'160.00

4'525'000

8.0796

36'560.00

4'825'000

8.0746

38'960.00

3'630'000

7.9972

29'030.00

3'930'000

8.0738

31'730.00

4'230'000

8.0851

34'200.00

4'530'000

8.0795

36'600.00

4'830'000

8.0745

39'000.00

3'635'000

7.9986

29'075.00

3'935'000

8.0750

31'775.00

4'235'000

8.0850

34'240.00

4'535'000

8.0794

36'640.00

4'835'000

8.0745

39'040.00

3'640'000

8.0000

29'120.00

3'940'000

8.0761

31'820.00

4'240'000

8.0849

34'280.00

4'540'000

8.0793

36'680.00

4'840'000

8.0744

39'080.00

3'645'000

8.0014

29'165.00

3'945'000

8.0773

31'865.00

4'245'000

8.0848

34'320.00

4'545'000

8.0792

36'720.00

4'845'000

8.0743

39'120.00

3'650'000

8.0027

29'210.00

3'950'000

8.0785

31'910.00

4'250'000

8.0847

34'360.00

4'550'000

8.0791

36'760.00

4'850'000

8.0742

39'160.00

3'655'000

8.0041

29'255.00

3'955'000

8.0796

31'955.00

4'255'000

8.0846

34'400.00

4'555'000

8.0790

36'800.00

4'855'000

8.0742

39'200.00

3'660'000

8.0055

29'300.00

3'960'000

8.0808

32'000.00

4'260'000

8.0845

34'440.00

4'560'000

8.0789

36'840.00

4'860'000

8.0741

39'240.00

3'665'000

8.0068

29'345.00

3'965'000

8.0820

32'045.00

4'265'000

8.0844

34'480.00

4'565'000

8.0789

36'880.00

4'865'000

8.0740

39'280.00

3'670'000

8.0082

29'390.00

3'970'000

8.0831

32'090.00

4'270'000

8.0843

34'520.00

4'570'000

8.0788

36'920.00

4'870'000

8.0739

39'320.00

3'675'000

8.0095

29'435.00

3'975'000

8.0843

32'135.00

4'275'000

8.0842

34'560.00

4'575'000

8.0787

36'960.00

4'875'000

8.0738

39'360.00

3'680'000

8.0109

29'480.00

3'980'000

8.0854

32'180.00

4'280'000

8.0841

34'600.00

4'580'000

8.0786

37'000.00

4'880'000

8.0738

39'400.00

3'685'000

8.0122

29'525.00

3'985'000

8.0866

32'225.00

4'285'000

8.0840

34'640.00

4'585'000

8.0785

37'040.00

4'885'000

8.0737

39'440.00

3'690'000

8.0136

29'570.00

3'990'000

8.0877

32'270.00

4'290'000

8.0839

34'680.00

4'590'000

8.0784

37'080.00

4'890'000

8.0736

39'480.00

3'695'000

8.0149

29'615.00

3'995'000

8.0889

32'315.00

4'295'000

8.0838

34'720.00

4'595'000

8.0783

37'120.00

4'895'000

8.0735

39'520.00

3'700'000

8.0162

29'660.00

4'000'000

8.0900

32'360.00

4'300'000

8.0837

34'760.00

4'600'000

8.0783

37'160.00

4'900'000

8.0735

39'560.00

3'705'000

8.0175

29'705.00

4'005'000

8.0899

32'400.00

4'305'000

8.0836

34'800.00

4'605'000

8.0782

37'200.00

4'905'000

8.0734

39'600.00

3'710'000

8.0189

29'750.00

4'010'000

8.0898

32'440.00

4'310'000

8.0835

34'840.00

4'610'000

8.0781

37'240.00

4'910'000

8.0733

39'640.00

3'715'000

8.0202

29'795.00

4'015'000

8.0897

32'480.00

4'315'000

8.0834

34'880.00

4'615'000

8.0780

37'280.00

4'915'000

8.0732

39'680.00

3'720'000

8.0215

29'840.00

4'020'000

8.0896

32'520.00

4'320'000

8.0833

34'920.00

4'620'000

8.0779

37'320.00

4'920'000

8.0732

39'720.00

3'725'000

8.0228

29'885.00

4'025'000

8.0894

32'560.00

4'325'000

8.0832

34'960.00

4'625'000

8.0778

37'360.00

4'925'000

8.0731

39'760.00

3'730'000

8.0241

29'930.00

4'030'000

8.0893

32'600.00

4'330'000

8.0831

35'000.00

4'630'000

8.0778

37'400.00

4'930'000

8.0730

39'800.00

3'735'000

8.0254

29'975.00

4'035'000

8.0892

32'640.00

4'335'000

8.0830

35'040.00

4'635'000

8.0777

37'440.00

4'935'000

8.0729

39'840.00

3'740'000

8.0267

30'020.00

4'040'000

8.0891

32'680.00

4'340'000

8.0829

35'080.00

4'640'000

8.0776

37'480.00

4'940'000

8.0729

39'880.00

3'745'000

8.0280

30'065.00

4'045'000

8.0890

32'720.00

4'345'000

8.0829

35'120.00

4'645'000

8.0775

37'520.00

4'945'000

8.0728

39'920.00

3'750'000

8.0293

30'110.00

4'050'000

8.0889

32'760.00

4'350'000

8.0828

35'160.00

4'650'000

8.0774

37'560.00

4'950'000

8.0727

39'960.00

3'755'000

8.0306

30'155.00

4'055'000

8.0888

32'800.00

4'355'000

8.0827

35'200.00

4'655'000

8.0773

37'600.00

4'955'000

8.0727

40'000.00

3'760'000

8.0319

30'200.00

4'060'000

8.0887

32'840.00

4'360'000

8.0826

35'240.00

4'660'000

8.0773

37'640.00

4'960'000

8.0726

40'040.00

3'765'000

8.0332

30'245.00

4'065'000

8.0886

32'880.00

4'365'000

8.0825

35'280.00

4'665'000

8.0772

37'680.00

4'965'000

8.0725

40'080.00

3'770'000

8.0345

30'290.00

4'070'000

8.0885

32'920.00

4'370'000

8.0824

35'320.00

4'670'000

8.0771

37'720.00

4'970'000

8.0724

40'120.00

3'775'000

8.0358

30'335.00

4'075'000

8.0883

32'960.00

4'375'000

8.0823

35'360.00

4'675'000

8.0770

37'760.00

4'975'000

8.0724

40'160.00

3'780'000

8.0370

30'380.00

4'080'000

8.0882

33'000.00

4'380'000

8.0822

35'400.00

4'680'000

8.0769

37'800.00

4'980'000

8.0723

40'200.00

3'785'000

8.0383

30'425.00

4'085'000

8.0881

33'040.00

4'385'000

8.0821

35'440.00

4'685'000

8.0768

37'840.00

4'985'000

8.0722

40'240.00

3'790'000

8.0396

30'470.00

4'090'000

8.0880

33'080.00

4'390'000

8.0820

35'480.00

4'690'000

8.0768

37'880.00

4'990'000

8.0721

40'280.00

3'795'000

8.0408

30'515.00

4'095'000

8.0879

33'120.00

4'395'000

8.0819

35'520.00

4'695'000

8.0767

37'920.00

4'995'000

8.0721

40'320.00

Ab einem steuerbaren Vermögen

von CHF 5’000’000.– erhöht sich

der Steuerbetrag um CHF 8.– je

CHF 1’000.– Mehrvermögen

bzw. CHF 40.– je CHF 5’000.–

Mehrvermögen.

Vermögen