2008 Tarif Einkommenssteuer

StG SH 01.01.2008

Die Zahlen werden ohne Garantie zur Verfügung gestellt.

Einkommensteuer gemäss Art.38 Abs.1+2

Alleinstehende

Verheiratete,

Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs. 2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

6'000

0.00

0.00000

0.00

0.00000

6'100

1.00

0.01639

0.00

0.00000

6'200

2.00

0.03226

0.00

0.00000

6'300

3.00

0.04762

0.00

0.00000

6'400

5.00

0.07813

0.00

0.00000

6'500

7.00

0.10769

0.00

0.00000

6'600

9.00

0.13636

0.00

0.00000

6'700

11.00

0.16418

0.00

0.00000

6'800

13.00

0.19118

0.00

0.00000

6'900

15.00

0.21739

0.00

0.00000

7'000

17.00

0.24286

0.00

0.00000

7'100

19.00

0.26761

0.00

0.00000

7'200

21.00

0.29167

0.00

0.00000

7'300

23.00

0.31507

0.00

0.00000

7'400

25.00

0.33784

0.00

0.00000

7'500

27.00

0.36000

0.00

0.00000

7'600

29.00

0.38158

0.00

0.00000

7'700

31.00

0.40260

0.00

0.00000

7'800

33.00

0.42308

0.00

0.00000

7'900

35.00

0.44304

0.00

0.00000

8'000

38.00

0.47500

0.00

0.00000

8'100

41.00

0.50617

0.00

0.00000

8'200

44.00

0.53659

0.00

0.00000

8'300

47.00

0.56627

0.00

0.00000

8'400

50.00

0.59524

0.00

0.00000

8'500

53.00

0.62353

0.00

0.00000

8'600

56.00

0.65116

0.00

0.00000

8'700

59.00

0.67816

0.00

0.00000

8'800

62.00

0.70455

0.00

0.00000

8'900

65.00

0.73034

0.00

0.00000

9'000

68.00

0.75556

0.00

0.00000

9'100

71.00

0.78022

0.00

0.00000

9'200

74.00

0.80435

0.00

0.00000

9'300

77.00

0.82796

0.00

0.00000

9'400

80.00

0.85106

0.00

0.00000

9'500

83.00

0.87368

0.00

0.00000

9'600

86.00

0.89583

0.00

0.00000

9'700

89.00

0.91753

0.00

0.00000

9'800

92.00

0.93878

0.00

0.00000

9'900

95.00

0.95960

0.00

0.00000

10'000

99.00

0.99000

0.00

0.00000

10'100

103.00

1.01980

0.00

0.00000

10'200

107.00

1.04902

0.00

0.00000

10'300

111.00

1.07767

0.00

0.00000

10'400

115.00

1.10577

0.00

0.00000

10'500

119.00

1.13333

0.00

0.00000

10'600

123.00

1.16038

0.00

0.00000

10'700

127.00

1.18692

0.00

0.00000

10'800

131.00

1.21296

0.00

0.00000

10'900

135.00

1.23853

0.00

0.00000

Alleinstehende Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

11'000

139.00

1.26364

0.00

0.00000

11'100

143.00

1.28829

0.00

0.00000

11'200

147.00

1.31250

0.00

0.00000

11'300

151.00

1.33628

0.00

0.00000

11'400

155.00

1.35965

0.00

0.00000

11'500

159.00

1.38261

0.00

0.00000

11'600

163.00

1.40517

1.90

0.01639

11'700

167.00

1.42735

1.90

0.01639

11'800

171.00

1.44915

3.80

0.03226

11'900

175.00

1.47059

3.85

0.03226

12'000

179.00

1.49167

5.70

0.04762

12'100

183.00

1.51240

5.75

0.04762

12'200

188.00

1.54098

9.55

0.07813

12'300

193.00

1.56911

9.60

0.07813

12'400

198.00

1.59677

13.35

0.10769

12'500

203.00

1.62400

13.45

0.10769

12'600

208.00

1.65079

17.20

0.13636

12'700

213.00

1.67717

17.30

0.13636

12'800

218.00

1.70313

21.00

0.16418

12'900

223.00

1.72868

21.20

0.16418

13'000

228.00

1.75385

24.85

0.19118

13'100

233.00

1.77863

25.05

0.19118

13'200

238.00

1.80303

28.70

0.21739

13'300

243.00

1.82707

32.30

0.24286

13'400

248.00

1.85075

32.55

0.24286

13'500

253.00

1.87407

36.15

0.26761

13'600

258.00

1.89706

36.40

0.26761

13'700

263.00

1.91971

39.95

0.29167

13'800

268.00

1.94203

40.25

0.29167

13'900

273.00

1.96403

43.80

0.31507

14'000

278.00

1.98571

44.10

0.31507

14'100

283.00

2.00709

47.65

0.33784

14'200

288.00

2.02817

47.95

0.33784

14'300

293.00

2.04895

51.50

0.36000

14'400

298.00

2.06944

51.85

0.36000

14'500

303.00

2.08966

55.35

0.38158

14'600

308.00

2.10959

55.70

0.38158

14'700

313.00

2.12925

59.20

0.40260

14'800

318.00

2.14865

59.60

0.40260

14'900

323.00

2.16779

63.05

0.42308

15'000

328.00

2.18667

63.45

0.42308

15'100

333.00

2.20530

66.90

0.44304

15'200

338.00

2.22368

72.20

0.47500

15'300

343.00

2.24183

72.70

0.47500

15'400

348.00

2.25974

77.95

0.50617

15'500

353.00

2.27742

78.45

0.50617

15'600

358.00

2.29487

83.70

0.53659

15'700

363.00

2.31210

84.25

0.53659

15'800

368.00

2.32911

89.45

0.56627

15'900

373.00

2.34591

90.05

0.56627

16'000

378.00

2.36250

95.25

0.59524

16'100

383.00

2.37888

95.85

0.59524

16'200

389.00

2.40123

101.00

0.62353

16'300

395.00

2.42331

101.65

0.62353

16'400

401.00

2.44512

106.80

0.65116

16'500

407.00

2.46667

107.45

0.65116

2

Alleinstehende Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

16'600

413.00

2.48795

112.55

0.67816

16'700

419.00

2.50898

113.25

0.67816

16'800

425.00

2.52976

118.35

0.70455

16'900

431.00

2.55030

119.05

0.70455

17'000

437.00

2.57059

124.15

0.73034

17'100

443.00

2.59064

129.20

0.75556

17'200

449.00

2.61047

129.95

0.75556

17'300

455.00

2.63006

135.00

0.78022

17'400

461.00

2.64943

135.75

0.78022

17'500

467.00

2.66857

140.75

0.80435

17'600

473.00

2.68750

141.55

0.80435

17'700

479.00

2.70621

146.55

0.82796

17'800

485.00

2.72472

147.40

0.82796

17'900

491.00

2.74302

152.35

0.85106

18'000

497.00

2.76111

153.20

0.85106

18'100

503.00

2.77901

158.15

0.87368

18'200

509.00

2.79670

159.00

0.87368

18'300

515.00

2.81421

163.95

0.89583

18'400

521.00

2.83152

164.85

0.89583

18'500

527.00

2.84865

169.75

0.91753

18'600

533.00

2.86559

170.65

0.91753

18'700

539.00

2.88235

175.55

0.93878

18'800

545.00

2.89894

176.50

0.93878

18'900

551.00

2.91534

181.35

0.95960

19'000

557.00

2.93158

188.10

0.99000

19'100

563.00

2.94764

189.10

0.99000

19'200

569.00

2.96354

195.80

1.01980

19'300

575.00

2.97927

196.80

1.01980

19'400

581.00

2.99485

203.50

1.04902

19'500

587.00

3.01026

204.55

1.04902

19'600

593.00

3.02551

211.20

1.07767

19'700

599.00

3.04061

212.30

1.07767

19'800

605.00

3.05556

218.95

1.10577

19'900

611.00

3.07035

220.05

1.10577

20'000

617.00

3.08500

226.65

1.13333

20'100

623.00

3.09950

227.80

1.13333

20'200

629.00

3.11386

234.40

1.16038

20'300

635.00

3.12808

235.55

1.16038

20'400

641.00

3.14216

242.15

1.18692

20'500

647.00

3.15610

243.30

1.18692

20'600

653.00

3.16990

249.85

1.21296

20'700

659.00

3.18357

251.10

1.21296

20'800

665.00

3.19712

257.60

1.23853

20'900

671.00

3.21053

264.10

1.26364

21'000

677.00

3.22381

265.35

1.26364

21'100

683.00

3.23697

271.85

1.28829

21'200

689.00

3.25000

273.10

1.28829

21'300

695.00

3.26291

279.55

1.31250

21'400

702.00

3.28037

280.90

1.31250

21'500

709.00

3.29767

287.30

1.33628

21'600

716.00

3.31481

288.65

1.33628

21'700

723.00

3.33180

295.05

1.35965

21'800

730.00

3.34862

296.40

1.35965

21'900

737.00

3.36530

302.80

1.38261

22'000

744.00

3.38182

304.15

1.38261

22'100

751.00

3.39819

310.55

1.40517

3

Alleinstehende Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

22'200

758.00

3.41441

311.95

1.40517

22'300

765.00

3.43049

318.30

1.42735

22'400

772.00

3.44643

319.75

1.42735

22'500

779.00

3.46222

326.05

1.44915

22'600

786.00

3.47788

327.50

1.44915

22'700

793.00

3.49339

333.80

1.47059

22'800

800.00

3.50877

340.10

1.49167

22'900

807.00

3.52402

341.60

1.49167

23'000

814.00

3.53913

347.85

1.51240

23'100

821.00

3.55411

349.35

1.51240

23'200

828.00

3.56897

357.50

1.54098

23'300

835.00

3.58369

359.05

1.54098

23'400

842.00

3.59829

367.15

1.56911

23'500

849.00

3.61277

368.75

1.56911

23'600

856.00

3.62712

376.85

1.59677

23'700

863.00

3.64135

378.45

1.59677

23'800

870.00

3.65546

386.50

1.62400

23'900

877.00

3.66946

388.15

1.62400

24'000

884.00

3.68333

396.20

1.65079

24'100

891.00

3.69710

397.85

1.65079

24'200

898.00

3.71074

405.90

1.67717

24'300

905.00

3.72428

407.55

1.67717

24'400

912.00

3.73770

415.55

1.70313

24'500

919.00

3.75102

417.25

1.70313

24'600

926.00

3.76423

425.25

1.72868

24'700

933.00

3.77733

433.20

1.75385

24'800

940.00

3.79032

434.95

1.75385

24'900

947.00

3.80321

442.90

1.77863

25'000

954.00

3.81600

444.65

1.77863

25'100

961.00

3.82869

452.55

1.80303

25'200

968.00

3.84127

454.35

1.80303

25'300

975.00

3.85375

462.25

1.82707

25'400

982.00

3.86614

464.10

1.82707

25'500

989.00

3.87843

471.95

1.85075

25'600

996.00

3.89063

473.80

1.85075

25'700

1'003.00

3.90272

481.65

1.87407

25'800

1'010.00

3.91473

483.50

1.87407

25'900

1'017.00

3.92664

491.35

1.89706

26'000

1'024.00

3.93846

493.25

1.89706

26'100

1'031.00

3.95019

501.05

1.91971

26'200

1'038.00

3.96183

502.95

1.91971

26'300

1'045.00

3.97338

510.75

1.94203

26'400

1'052.00

3.98485

512.70

1.94203

26'500

1'059.00

3.99623

520.45

1.96403

26'600

1'066.00

4.00752

528.20

1.98571

26'700

1'073.00

4.01873

530.20

1.98571

26'800

1'080.00

4.02985

537.90

2.00709

26'900

1'087.00

4.04089

539.90

2.00709

27'000

1'094.00

4.05185

547.60

2.02817

27'100

1'101.00

4.06273

549.65

2.02817

27'200

1'108.00

4.07353

557.30

2.04895

27'300

1'115.00

4.08425

559.35

2.04895

27'400

1'122.00

4.09489

567.05

2.06944

27'500

1'129.00

4.10545

569.10

2.06944

27'600

1'136.00

4.11594

576.75

2.08966

27'700

1'143.00

4.12635

578.85

2.08966

4

Alleinstehende Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

27'800

1'150.00

4.13669

586.45

2.10959

27'900

1'157.00

4.14695

588.60

2.10959

28'000

1'164.00

4.15714

596.20

2.12925

28'100

1'171.00

4.16726

598.30

2.12925

28'200

1'178.00

4.17730

605.90

2.14865

28'300

1'185.00

4.18728

608.05

2.14865

28'400

1'192.00

4.19718

615.65

2.16779

28'500

1'199.00

4.20702

623.20

2.18667

28'600

1'206.00

4.21678

625.40

2.18667

28'700

1'213.00

4.22648

632.90

2.20530

28'800

1'220.00

4.23611

635.15

2.20530

28'900

1'227.00

4.24567

642.65

2.22368

29'000

1'234.00

4.25517

644.85

2.22368

29'100

1'241.00

4.26460

652.35

2.24183

29'200

1'248.00

4.27397

654.60

2.24183

29'300

1'255.00

4.28328

662.10

2.25974

29'400

1'263.00

4.29592

664.35

2.25974

29'500

1'271.00

4.30847

671.85

2.27742

29'600

1'279.00

4.32095

674.10

2.27742

29'700

1'287.00

4.33333

681.60

2.29487

29'800

1'295.00

4.34564

683.85

2.29487

29'900

1'303.00

4.35786

691.30

2.31210

30'000

1'311.00

4.37000

693.65

2.31210

30'100

1'319.00

4.38206

701.05

2.32911

30'200

1'327.00

4.39404

703.40

2.32911

30'300

1'335.00

4.40594

710.80

2.34591

30'400

1'343.00

4.41776

718.20

2.36250

30'500

1'351.00

4.42951

720.55

2.36250

30'600

1'359.00

4.44118

727.95

2.37888

30'700

1'367.00

4.45277

730.30

2.37888

30'800

1'375.00

4.46429

739.60

2.40123

30'900

1'383.00

4.47573

742.00

2.40123

31'000

1'391.00

4.48710

751.25

2.42331

31'100

1'399.00

4.49839

753.65

2.42331

31'200

1'407.00

4.50962

762.90

2.44512

31'300

1'415.00

4.52077

765.30

2.44512

31'400

1'423.00

4.53185

774.55

2.46667

31'500

1'431.00

4.54286

777.00

2.46667

31'600

1'439.00

4.55380

786.20

2.48795

31'700

1'447.00

4.56467

788.70

2.48795

31'800

1'455.00

4.57547

797.85

2.50898

31'900

1'463.00

4.58621

800.35

2.50898

32'000

1'471.00

4.59688

809.50

2.52976

32'100

1'479.00

4.60748

812.05

2.52976

32'200

1'487.00

4.61801

821.20

2.55030

32'300

1'495.00

4.62848

830.30

2.57059

32'400

1'503.00

4.63889

832.85

2.57059

32'500

1'511.00

4.64923

841.95

2.59064

32'600

1'519.00

4.65951

844.55

2.59064

32'700

1'527.00

4.66972

853.60

2.61047

32'800

1'535.00

4.67988

856.25

2.61047

32'900

1'543.00

4.68997

865.30

2.63006

33'000

1'551.00

4.70000

867.90

2.63006

33'100

1'559.00

4.70997

876.95

2.64943

33'200

1'567.00

4.71988

879.60

2.64943

33'300

1'575.00

4.72973

888.65

2.66857

5

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

33'400

1'583.00

4.73952

891.30

2.66857

33'500

1'591.00

4.74925

900.30

2.68750

33'600

1'599.00

4.75893

903.00

2.68750

33'700

1'607.00

4.76855

912.00

2.70621

33'800

1'615.00

4.77811

914.70

2.70621

33'900

1'623.00

4.78761

923.70

2.72472

34'000

1'631.00

4.79706

926.40

2.72472

34'100

1'639.00

4.80645

935.35

2.74302

34'200

1'647.00

4.81579

944.30

2.76111

34'300

1'655.00

4.82507

947.05

2.76111

34'400

1'663.00

4.83430

956.00

2.77901

34'500

1'671.00

4.84348

958.75

2.77901

34'600

1'679.00

4.85260

967.65

2.79670

34'700

1'687.00

4.86167

970.45

2.79670

34'800

1'695.00

4.87069

979.35

2.81421

34'900

1'703.00

4.87966

982.15

2.81421

35'000

1'711.00

4.88857

991.05

2.83152

35'100

1'719.00

4.89744

993.85

2.83152

35'200

1'727.00

4.90625

1'002.70

2.84865

35'300

1'735.00

4.91501

1'005.55

2.84865

35'400

1'743.00

4.92373

1'014.40

2.86559

35'500

1'751.00

4.93239

1'017.30

2.86559

35'600

1'759.00

4.94101

1'026.10

2.88235

35'700

1'767.00

4.94958

1'029.00

2.88235

35'800

1'775.00

4.95810

1'037.80

2.89894

35'900

1'783.00

4.96657

1'040.70

2.89894

36'000

1'791.00

4.97500

1'049.50

2.91534

36'100

1'799.00

4.98338

1'058.30

2.93158

36'200

1'807.00

4.99171

1'061.25

2.93158

36'300

1'815.00

5.00000

1'070.00

2.94764

36'400

1'823.00

5.00824

1'072.95

2.94764

36'500

1'831.00

5.01644

1'081.70

2.96354

36'600

1'839.00

5.02459

1'084.65

2.96354

36'700

1'847.00

5.03270

1'093.40

2.97927

36'800

1'855.00

5.04076

1'096.35

2.97927

36'900

1'863.00

5.04878

1'105.10

2.99485

37'000

1'871.00

5.05676

1'108.10

2.99485

37'100

1'879.00

5.06469

1'116.80

3.01026

37'200

1'887.00

5.07258

1'119.80

3.01026

37'300

1'895.00

5.08043

1'128.50

3.02551

37'400

1'903.00

5.08824

1'131.55

3.02551

37'500

1'911.00

5.09600

1'140.25

3.04061

37'600

1'919.00

5.10372

1'143.25

3.04061

37'700

1'927.00

5.11141

1'151.95

3.05556

37'800

1'935.00

5.11905

1'155.00

3.05556

37'900

1'943.00

5.12665

1'163.65

3.07035

38'000

1'951.00

5.13421

1'172.30

3.08500

38'100

1'959.00

5.14173

1'175.40

3.08500

38'200

1'967.00

5.14921

1'184.00

3.09950

38'300

1'975.00

5.15666

1'187.10

3.09950

38'400

1'983.00

5.16406

1'195.70

3.11386

38'500

1'991.00

5.17143

1'198.85

3.11386

38'600

1'999.00

5.17876

1'207.45

3.12808

38'700

2'007.00

5.18605

1'210.55

3.12808

38'800

2'015.00

5.19330

1'219.15

3.14216

38'900

2'023.00

5.20051

1'222.30

3.14216

6

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

39'000

2'031.00

5.20769

1'230.90

3.15610

39'100

2'039.00

5.21483

1'234.05

3.15610

39'200

2'047.00

5.22194

1'242.60

3.16990

39'300

2'055.00

5.22901

1'245.75

3.16990

39'400

2'063.00

5.23604

1'254.35

3.18357

39'500

2'071.00

5.24304

1'257.50

3.18357

39'600

2'079.00

5.25000

1'266.05

3.19712

39'700

2'087.00

5.25693

1'269.25

3.19712

39'800

2'095.00

5.26382

1'277.80

3.21053

39'900

2'103.00

5.27068

1'286.30

3.22381

40'000

2'111.00

5.27750

1'289.50

3.22381

40'100

2'119.00

5.28429

1'298.00

3.23697

40'200

2'127.00

5.29104

1'301.25

3.23697

40'300

2'136.00

5.30025

1'309.75

3.25000

40'400

2'145.00

5.30941

1'313.00

3.25000

40'500

2'154.00

5.31852

1'321.50

3.26291

40'600

2'163.00

5.32759

1'324.75

3.26291

40'700

2'172.00

5.33661

1'335.10

3.28037

40'800

2'181.00

5.34559

1'338.40

3.28037

40'900

2'190.00

5.35452

1'348.75

3.29767

41'000

2'199.00

5.36341

1'352.05

3.29767

41'100

2'208.00

5.37226

1'362.40

3.31481

41'200

2'217.00

5.38107

1'365.70

3.31481

41'300

2'226.00

5.38983

1'376.05

3.33180

41'400

2'235.00

5.39855

1'379.35

3.33180

41'500

2'244.00

5.40723

1'389.70

3.34862

41'600

2'253.00

5.41587

1'393.05

3.34862

41'700

2'262.00

5.42446

1'403.35

3.36530

41'800

2'271.00

5.43301

1'413.60

3.38182

41'900

2'280.00

5.44153

1'417.00

3.38182

42'000

2'289.00

5.45000

1'427.25

3.39819

42'100

2'298.00

5.45843

1'430.65

3.39819

42'200

2'307.00

5.46682

1'440.90

3.41441

42'300

2'316.00

5.47518

1'444.30

3.41441

42'400

2'325.00

5.48349

1'454.55

3.43049

42'500

2'334.00

5.49176

1'457.95

3.43049

42'600

2'343.00

5.50000

1'468.20

3.44643

42'700

2'352.00

5.50820

1'471.65

3.44643

42'800

2'361.00

5.51636

1'481.85

3.46222

42'900

2'370.00

5.52448

1'485.30

3.46222

43'000

2'379.00

5.53256

1'495.50

3.47788

43'100

2'388.00

5.54060

1'498.95

3.47788

43'200

2'397.00

5.54861

1'509.15

3.49339

43'300

2'406.00

5.55658

1'512.65

3.49339

43'400

2'415.00

5.56452

1'522.80

3.50877

43'500

2'424.00

5.57241

1'526.30

3.50877

43'600

2'433.00

5.58028

1'536.45

3.52402

43'700

2'442.00

5.58810

1'546.60

3.53913

43'800

2'451.00

5.59589

1'550.15

3.53913

43'900

2'460.00

5.60364

1'560.25

3.55411

44'000

2'469.00

5.61136

1'563.80

3.55411

44'100

2'478.00

5.61905

1'573.90

3.56897

44'200

2'487.00

5.62670

1'577.50

3.56897

44'300

2'496.00

5.63431

1'587.55

3.58369

44'400

2'505.00

5.64189

1'591.15

3.58369

44'500

2'514.00

5.64944

1'601.25

3.59829

7

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

44'600

2'523.00

5.65695

1'604.85

3.59829

44'700

2'532.00

5.66443

1'614.90

3.61277

44'800

2'541.00

5.67188

1'618.50

3.61277

44'900

2'550.00

5.67929

1'628.60

3.62712

45'000

2'559.00

5.68667

1'632.20

3.62712

45'100

2'568.00

5.69401

1'642.25

3.64135

45'200

2'577.00

5.70133

1'645.90

3.64135

45'300

2'586.00

5.70861

1'655.90

3.65546

45'400

2'595.00

5.71586

1'659.60

3.65546

45'500

2'604.00

5.72308

1'669.60

3.66946

45'600

2'613.00

5.73026

1'679.60

3.68333

45'700

2'622.00

5.73742

1'683.30

3.68333

45'800

2'631.00

5.74454

1'693.25

3.69710

45'900

2'640.00

5.75163

1'696.95

3.69710

46'000

2'649.00

5.75870

1'706.95

3.71074

46'100

2'658.00

5.76573

1'710.65

3.71074

46'200

2'667.00

5.77273

1'720.60

3.72428

46'300

2'676.00

5.77970

1'724.35

3.72428

46'400

2'685.00

5.78664

1'734.30

3.73770

46'500

2'694.00

5.79355

1'738.05

3.73770

46'600

2'703.00

5.80043

1'748.00

3.75102

46'700

2'712.00

5.80728

1'751.75

3.75102

46'800

2'721.00

5.81410

1'761.65

3.76423

46'900

2'730.00

5.82090

1'765.40

3.76423

47'000

2'739.00

5.82766

1'775.35

3.77733

47'100

2'748.00

5.83439

1'779.10

3.77733

47'200

2'757.00

5.84110

1'789.05

3.79032

47'300

2'766.00

5.84778

1'792.80

3.79032

47'400

2'775.00

5.85443

1'802.70

3.80321

47'500

2'784.00

5.86105

1'812.60

3.81600

47'600

2'793.00

5.86765

1'816.40

3.81600

47'700

2'802.00

5.87421

1'826.30

3.82869

47'800

2'811.00

5.88075

1'830.10

3.82869

47'900

2'820.00

5.88727

1'839.95

3.84127

48'000

2'829.00

5.89375

1'843.80

3.84127

48'100

2'838.00

5.90021

1'853.65

3.85375

48'200

2'847.00

5.90664

1'857.50

3.85375

48'300

2'856.00

5.91304

1'867.35

3.86614

48'400

2'865.00

5.91942

1'871.20

3.86614

48'500

2'874.00

5.92577

1'881.05

3.87843

48'600

2'883.00

5.93210

1'884.90

3.87843

48'700

2'892.00

5.93840

1'894.75

3.89063

48'800

2'901.00

5.94467

1'898.65

3.89063

48'900

2'910.00

5.95092

1'908.45

3.90272

49'000

2'919.00

5.95714

1'912.35

3.90272

49'100

2'928.00

5.96334

1'922.15

3.91473

49'200

2'937.00

5.96951

1'926.05

3.91473

49'300

2'946.00

5.97566

1'935.85

3.92664

49'400

2'955.00

5.98178

1'945.60

3.93846

49'500

2'964.00

5.98788

1'949.55

3.93846

49'600

2'973.00

5.99395

1'959.30

3.95019

49'700

2'982.00

6.00000

1'963.25

3.95019

49'800

2'991.00

6.00602

1'973.00

3.96183

49'900

3'000.00

6.01202

1'976.95

3.96183

50'000

3'009.00

6.01800

1'986.70

3.97338

50'100

3'018.00

6.02395

1'990.65

3.97338

8

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

50'200

3'027.00

6.02988

2'000.40

3.98485

50'300

3'036.00

6.03579

2'004.40

3.98485

50'400

3'045.00

6.04167

2'014.10

3.99623

50'500

3'054.00

6.04752

2'018.10

3.99623

50'600

3'063.00

6.05336

2'027.80

4.00752

50'700

3'072.00

6.05917

2'031.80

4.00752

50'800

3'081.00

6.06496

2'041.50

4.01873

50'900

3'090.00

6.07073

2'045.55

4.01873

51'000

3'099.00

6.07647

2'055.20

4.02985

51'100

3'108.00

6.08219

2'059.25

4.02985

51'200

3'117.00

6.08789

2'068.95

4.04089

51'300

3'126.00

6.09357

2'078.60

4.05185

51'400

3'135.00

6.09922

2'082.65

4.05185

51'500

3'144.00

6.10485

2'092.30

4.06273

51'600

3'153.00

6.11047

2'096.35

4.06273

51'700

3'162.00

6.11605

2'106.00

4.07353

51'800

3'171.00

6.12162

2'110.10

4.07353

51'900

3'180.00

6.12717

2'119.75

4.08425

52'000

3'189.00

6.13269

2'123.80

4.08425

52'100

3'198.00

6.13820

2'133.45

4.09489

52'200

3'207.00

6.14368

2'137.55

4.09489

52'300

3'216.00

6.14914

2'147.15

4.10545

52'400

3'225.00

6.15458

2'151.25

4.10545

52'500

3'234.00

6.16000

2'160.85

4.11594

52'600

3'243.00

6.16540

2'165.00

4.11594

52'700

3'252.00

6.17078

2'174.60

4.12635

52'800

3'261.00

6.17614

2'178.70

4.12635

52'900

3'270.00

6.18147

2'188.30

4.13669

53'000

3'279.00

6.18679

2'192.45

4.13669

53'100

3'288.00

6.19209

2'202.05

4.14695

53'200

3'297.00

6.19737

2'211.60

4.15714

53'300

3'306.00

6.20263

2'215.75

4.15714

53'400

3'315.00

6.20787

2'225.30

4.16726

53'500

3'324.00

6.21308

2'229.50

4.16726

53'600

3'333.00

6.21828

2'239.05

4.17730

53'700

3'342.00

6.22346

2'243.20

4.17730

53'800

3'351.00

6.22862

2'252.75

4.18728

53'900

3'360.00

6.23377

2'256.95

4.18728

54'000

3'369.00

6.23889

2'266.50

4.19718

54'100

3'378.00

6.24399

2'270.65

4.19718

54'200

3'387.00

6.24908

2'280.20

4.20702

54'300

3'396.00

6.25414

2'284.40

4.20702

54'400

3'405.00

6.25919

2'293.95

4.21678

54'500

3'414.00

6.26422

2'298.15

4.21678

54'600

3'423.00

6.26923

2'307.65

4.22648

54'700

3'433.00

6.27605

2'311.90

4.22648

54'800

3'443.00

6.28285

2'321.40

4.23611

54'900

3'453.00

6.28962

2'325.60

4.23611

55'000

3'463.00

6.29636

2'335.10

4.24567

55'100

3'473.00

6.30309

2'344.60

4.25517

55'200

3'483.00

6.30978

2'348.85

4.25517

55'300

3'493.00

6.31646

2'358.30

4.26460

55'400

3'503.00

6.32310

2'362.60

4.26460

55'500

3'513.00

6.32973

2'372.05

4.27397

55'600

3'523.00

6.33633

2'376.35

4.27397

55'700

3'533.00

6.34291

2'385.80

4.28328

9

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

55'800

3'543.00

6.34946

2'390.05

4.28328

55'900

3'553.00

6.35599

2'401.40

4.29592

56'000

3'563.00

6.36250

2'405.70

4.29592

56'100

3'573.00

6.36898

2'417.05

4.30847

56'200

3'583.00

6.37544

2'421.35

4.30847

56'300

3'593.00

6.38188

2'432.70

4.32095

56'400

3'603.00

6.38830

2'437.00

4.32095

56'500

3'613.00

6.39469

2'448.35

4.33333

56'600

3'623.00

6.40106

2'452.65

4.33333

56'700

3'633.00

6.40741

2'464.00

4.34564

56'800

3'643.00

6.41373

2'468.30

4.34564

56'900

3'653.00

6.42004

2'479.60

4.35786

57'000

3'663.00

6.42632

2'490.90

4.37000

57'100

3'673.00

6.43257

2'495.25

4.37000

57'200

3'683.00

6.43881

2'506.55

4.38206

57'300

3'693.00

6.44503

2'510.90

4.38206

57'400

3'703.00

6.45122

2'522.20

4.39404

57'500

3'713.00

6.45739

2'526.55

4.39404

57'600

3'723.00

6.46354

2'537.80

4.40594

57'700

3'733.00

6.46967

2'542.25

4.40594

57'800

3'743.00

6.47578

2'553.45

4.41776

57'900

3'753.00

6.48187

2'557.90

4.41776

58'000

3'763.00

6.48793

2'569.10

4.42951

58'100

3'773.00

6.49398

2'573.55

4.42951

58'200

3'783.00

6.50000

2'584.75

4.44118

58'300

3'793.00

6.50600

2'589.20

4.44118

58'400

3'803.00

6.51199

2'600.40

4.45277

58'500

3'813.00

6.51795

2'604.85

4.45277

58'600

3'823.00

6.52389

2'616.05

4.46429

58'700

3'833.00

6.52981

2'620.55

4.46429

58'800

3'843.00

6.53571

2'631.75

4.47573

58'900

3'853.00

6.54160

2'642.90

4.48710

59'000

3'863.00

6.54746

2'647.40

4.48710

59'100

3'873.00

6.55330

2'658.55

4.49839

59'200

3'883.00

6.55912

2'663.05

4.49839

59'300

3'893.00

6.56492

2'674.20

4.50962

59'400

3'903.00

6.57071

2'678.70

4.50962

59'500

3'913.00

6.57647

2'689.85

4.52077

59'600

3'923.00

6.58221

2'694.40

4.52077

59'700

3'933.00

6.58794

2'705.50

4.53185

59'800

3'943.00

6.59365

2'710.05

4.53185

59'900

3'953.00

6.59933

2'721.15

4.54286

60'000

3'963.00

6.60500

2'725.70

4.54286

60'100

3'973.00

6.61065

2'736.85

4.55380

60'200

3'983.00

6.61628

2'741.40

4.55380

60'300

3'993.00

6.62189

2'752.50

4.56467

60'400

4'003.00

6.62748

2'757.05

4.56467

60'500

4'013.00

6.63306

2'768.15

4.57547

60'600

4'023.00

6.63861

2'772.75

4.57547

60'700

4'033.00

6.64415

2'783.85

4.58621

60'800

4'043.00

6.64967

2'794.90

4.59688

60'900

4'053.00

6.65517

2'799.50

4.59688

61'000

4'063.00

6.66066

2'810.55

4.60748

61'100

4'073.00

6.66612

2'815.15

4.60748

61'200

4'083.00

6.67157

2'826.20

4.61801

61'300

4'093.00

6.67700

2'830.85

4.61801

10

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

61'400

4'103.00

6.68241

2'841.90

4.62848

61'500

4'113.00

6.68780

2'846.50

4.62848

61'600

4'123.00

6.69318

2'857.55

4.63889

61'700

4'133.00

6.69854

2'862.20

4.63889

61'800

4'143.00

6.70388

2'873.20

4.64923

61'900

4'153.00

6.70921

2'877.85

4.64923

62'000

4'163.00

6.71452

2'888.90

4.65951

62'100

4'173.00

6.71981

2'893.55

4.65951

62'200

4'183.00

6.72508

2'904.55

4.66972

62'300

4'193.00

6.73034

2'909.25

4.66972

62'400

4'203.00

6.73558

2'920.25

4.67988

62'500

4'213.00

6.74080

2'924.95

4.67988

62'600

4'223.00

6.74601

2'935.90

4.68997

62'700

4'233.00

6.75120

2'946.90

4.70000

62'800

4'243.00

6.75637

2'951.60

4.70000

62'900

4'253.00

6.76153

2'962.55

4.70997

63'000

4'263.00

6.76667

2'967.30

4.70997

63'100

4'273.00

6.77179

2'978.25

4.71988

63'200

4'283.00

6.77690

2'982.95

4.71988

63'300

4'293.00

6.78199

2'993.90

4.72973

63'400

4'303.00

6.78707

2'998.65

4.72973

63'500

4'313.00

6.79213

3'009.60

4.73952

63'600

4'323.00

6.79717

3'014.35

4.73952

63'700

4'333.00

6.80220

3'025.25

4.74925

63'800

4'343.00

6.80721

3'030.00

4.74925

63'900

4'353.00

6.81221

3'040.95

4.75893

64'000

4'363.00

6.81719

3'045.70

4.75893

64'100

4'373.00

6.82215

3'056.65

4.76855

64'200

4'383.00

6.82710

3'061.40

4.76855

64'300

4'393.00

6.83204

3'072.30

4.77811

64'400

4'403.00

6.83696

3'077.10

4.77811

64'500

4'413.00

6.84186

3'088.00

4.78761

64'600

4'423.00

6.84675

3'098.90

4.79706

64'700

4'433.00

6.85162

3'103.70

4.79706

64'800

4'443.00

6.85648

3'114.60

4.80645

64'900

4'453.00

6.86133

3'119.40

4.80645

65'000

4'463.00

6.86615

3'130.25

4.81579

65'100

4'473.00

6.87097

3'135.10

4.81579

65'200

4'483.00

6.87577

3'145.95

4.82507

65'300

4'493.00

6.88055

3'150.75

4.82507

65'400

4'503.00

6.88532

3'161.65

4.83430

65'500

4'513.00

6.89008

3'166.45

4.83430

65'600

4'523.00

6.89482

3'177.30

4.84348

65'700

4'533.00

6.89954

3'182.15

4.84348

65'800

4'543.00

6.90426

3'193.00

4.85260

65'900

4'553.00

6.90895

3'197.85

4.85260

66'000

4'563.00

6.91364

3'208.70

4.86167

66'100

4'573.00

6.91831

3'213.55

4.86167

66'200

4'583.00

6.92296

3'224.40

4.87069

66'300

4'593.00

6.92760

3'229.25

4.87069

66'400

4'603.00

6.93223

3'240.10

4.87966

66'500

4'613.00

6.93684

3'250.90

4.88857

66'600

4'623.00

6.94144

3'255.80

4.88857

66'700

4'633.00

6.94603

3'266.60

4.89744

66'800

4'643.00

6.95060

3'271.50

4.89744

66'900

4'653.00

6.95516

3'282.30

4.90625

11

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

67'000

4'663.00

6.95970

3'287.20

4.90625

67'100

4'673.00

6.96423

3'297.95

4.91501

67'200

4'683.00

6.96875

3'302.90

4.91501

67'300

4'693.00

6.97325

3'313.65

4.92373

67'400

4'703.00

6.97774

3'318.60

4.92373

67'500

4'713.00

6.98222

3'329.35

4.93239

67'600

4'723.00

6.98669

3'334.30

4.93239

67'700

4'733.00

6.99114

3'345.05

4.94101

67'800

4'743.00

6.99558

3'350.00

4.94101

67'900

4'753.00

7.00000

3'360.75

4.94958

68'000

4'763.00

7.00441

3'365.70

4.94958

68'100

4'773.00

7.00881

3'376.45

4.95810

68'200

4'783.00

7.01320

3'381.40

4.95810

68'300

4'793.00

7.01757

3'392.15

4.96657

68'400

4'803.00

7.02193

3'402.90

4.97500

68'500

4'813.00

7.02628

3'407.90

4.97500

68'600

4'823.00

7.03061

3'418.60

4.98338

68'700

4'833.00

7.03493

3'423.60

4.98338

68'800

4'843.00

7.03924

3'434.30

4.99171

68'900

4'853.00

7.04354

3'439.30

4.99171

69'000

4'863.00

7.04783

3'450.00

5.00000

69'100

4'873.00

7.05210

3'455.00

5.00000

69'200

4'883.00

7.05636

3'465.70

5.00824

69'300

4'893.00

7.06061

3'470.70

5.00824

69'400

4'903.00

7.06484

3'481.40

5.01644

69'500

4'913.00

7.06906

3'486.45

5.01644

69'600

4'923.00

7.07328

3'497.10

5.02459

69'700

4'933.00

7.07747

3'502.15

5.02459

69'800

4'943.00

7.08166

3'512.80

5.03270

69'900

4'953.00

7.08584

3'517.85

5.03270

70'000

4'963.00

7.09000

3'528.55

5.04076

70'100

4'973.00

7.09415

3'533.55

5.04076

70'200

4'983.00

7.09829

3'544.25

5.04878

70'300

4'993.00

7.10242

3'554.90

5.05676

70'400

5'003.00

7.10653

3'559.95

5.05676

70'500

5'013.00

7.11064

3'570.60

5.06469

70'600

5'023.00

7.11473

3'575.65

5.06469

70'700

5'033.00

7.11881

3'586.30

5.07258

70'800

5'043.00

7.12288

3'591.40

5.07258

70'900

5'053.00

7.12694

3'602.00

5.08043

71'000

5'063.00

7.13099

3'607.10

5.08043

71'100

5'073.00

7.13502

3'617.75

5.08824

71'200

5'083.00

7.13904

3'622.85

5.08824

71'300

5'093.00

7.14306

3'633.45

5.09600

71'400

5'103.00

7.14706

3'638.55

5.09600

71'500

5'113.00

7.15105

3'649.15

5.10372

71'600

5'123.00

7.15503

3'654.25

5.10372

71'700

5'133.00

7.15900

3'664.90

5.11141

71'800

5'143.00

7.16295

3'670.00

5.11141

71'900

5'153.00

7.16690

3'680.60

5.11905

72'000

5'163.00

7.17083

3'685.70

5.11905

72'100

5'173.00

7.17476

3'696.30

5.12665

72'200

5'183.00

7.17867

3'706.90

5.13421

72'300

5'193.00

7.18257

3'712.05

5.13421

72'400

5'203.00

7.18646

3'722.60

5.14173

72'500

5'213.00

7.19034

3'727.75

5.14173

12

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

72'600

5'223.00

7.19421

3'738.35

5.14921

72'700

5'233.00

7.19807

3'743.50

5.14921

72'800

5'243.00

7.20192

3'754.05

5.15666

72'900

5'253.00

7.20576

3'759.20

5.15666

73'000

5'263.00

7.20959

3'769.75

5.16406

73'100

5'273.00

7.21341

3'774.95

5.16406

73'200

5'283.00

7.21721

3'785.50

5.17143

73'300

5'293.00

7.22101

3'790.65

5.17143

73'400

5'303.00

7.22480

3'801.20

5.17876

73'500

5'313.00

7.22857

3'806.40

5.17876

73'600

5'323.00

7.23234

3'816.95

5.18605

73'700

5'333.00

7.23609

3'822.10

5.18605

73'800

5'343.00

7.23984

3'832.65

5.19330

73'900

5'353.00

7.24357

3'837.85

5.19330

74'000

5'363.00

7.24730

3'848.40

5.20051

74'100

5'373.00

7.25101

3'858.90

5.20769

74'200

5'383.00

7.25472

3'864.10

5.20769

74'300

5'393.00

7.25841

3'874.60

5.21483

74'400

5'403.00

7.26210

3'879.85

5.21483

74'500

5'413.00

7.26577

3'890.35

5.22194

74'600

5'423.00

7.26944

3'895.55

5.22194

74'700

5'433.00

7.27309

3'906.05

5.22901

74'800

5'443.00

7.27674

3'911.30

5.22901

74'900

5'453.00

7.28037

3'921.80

5.23604

75'000

5'463.00

7.28400

3'927.05

5.23604

75'100

5'473.00

7.28762

3'937.50

5.24304

75'200

5'483.00

7.29122

3'942.75

5.24304

75'300

5'493.00

7.29482

3'953.25

5.25000

75'400

5'503.00

7.29841

3'958.50

5.25000

75'500

5'513.00

7.30199

3'969.00

5.25693

75'600

5'523.00

7.30556

3'974.25

5.25693

75'700

5'533.00

7.30911

3'984.70

5.26382

75'800

5'543.00

7.31266

3'990.00

5.26382

75'900

5'553.00

7.31621

4'000.45

5.27068

76'000

5'563.00

7.31974

4'010.90

5.27750

76'100

5'573.00

7.32326

4'016.20

5.27750

76'200

5'583.00

7.32677

4'026.65

5.28429

76'300

5'593.00

7.33028

4'031.90

5.28429

76'400

5'603.00

7.33377

4'042.35

5.29104

76'500

5'613.00

7.33725

4'047.65

5.29104

76'600

5'623.00

7.34073

4'060.00

5.30025

76'700

5'633.00

7.34420

4'065.30

5.30025

76'800

5'643.00

7.34766

4'077.65

5.30941

76'900

5'653.00

7.35111

4'082.95

5.30941

77'000

5'663.00

7.35455

4'095.25

5.31852

77'100

5'673.00

7.35798

4'100.60

5.31852

77'200

5'683.00

7.36140

4'112.90

5.32759

77'300

5'693.00

7.36481

4'118.25

5.32759

77'400

5'703.00

7.36822

4'130.55

5.33661

77'500

5'713.00

7.37161

4'135.85

5.33661

77'600

5'723.00

7.37500

4'148.20

5.34559

77'700

5'733.00

7.37838

4'153.50

5.34559

77'800

5'743.00

7.38175

4'165.80

5.35452

77'900

5'753.00

7.38511

4'178.10

5.36341

78'000

5'763.00

7.38846

4'183.45

5.36341

78'100

5'773.00

7.39181

4'195.75

5.37226

13

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

78'200

5'783.00

7.39514

4'201.10

5.37226

78'300

5'793.00

7.39847

4'213.40

5.38107

78'400

5'803.00

7.40179

4'218.75

5.38107

78'500

5'813.00

7.40510

4'231.00

5.38983

78'600

5'823.00

7.40840

4'236.40

5.38983

78'700

5'833.00

7.41169

4'248.65

5.39855

78'800

5'843.00

7.41497

4'254.05

5.39855

78'900

5'853.00

7.41825

4'266.30

5.40723

79'000

5'863.00

7.42152

4'271.70

5.40723

79'100

5'873.00

7.42478

4'283.95

5.41587

79'200

5'883.00

7.42803

4'289.35

5.41587

79'300

5'893.00

7.43127

4'301.60

5.42446

79'400

5'903.00

7.43451

4'307.00

5.42446

79'500

5'913.00

7.43774

4'319.25

5.43301

79'600

5'923.00

7.44095

4'324.70

5.43301

79'700

5'933.00

7.44417

4'336.90

5.44153

79'800

5'943.00

7.44737

4'349.10

5.45000

79'900

5'953.00

7.45056

4'354.55

5.45000

80'000

5'963.00

7.45375

4'366.75

5.45843

80'100

5'973.00

7.45693

4'372.20

5.45843

80'200

5'983.00

7.46010

4'384.40

5.46682

80'300

5'993.00

7.46326

4'389.85

5.46682

80'400

6'003.00

7.46642

4'402.05

5.47518

80'500

6'013.00

7.46957

4'407.50

5.47518

80'600

6'023.00

7.47270

4'419.70

5.48349

80'700

6'033.00

7.47584

4'425.20

5.48349

80'800

6'043.00

7.47896

4'437.35

5.49176

80'900

6'053.00

7.48208

4'442.85

5.49176

81'000

6'063.00

7.48519

4'455.00

5.50000

81'100

6'073.00

7.48829

4'460.50

5.50000

81'200

6'083.00

7.49138

4'472.65

5.50820

81'300

6'093.00

7.49446

4'478.15

5.50820

81'400

6'103.00

7.49754

4'490.30

5.51636

81'500

6'113.00

7.50061

4'495.85

5.51636

81'600

6'123.00

7.50368

4'508.00

5.52448

81'700

6'133.00

7.50673

4'520.10

5.53256

81'800

6'143.00

7.50978

4'525.65

5.53256

81'900

6'153.00

7.51282

4'537.75

5.54060

82'000

6'164.00

7.51707

4'543.30

5.54060

82'100

6'175.00

7.52132

4'555.40

5.54861

82'200

6'186.00

7.52555

4'560.95

5.54861

82'300

6'197.00

7.52977

4'573.05

5.55658

82'400

6'208.00

7.53398

4'578.60

5.55658

82'500

6'219.00

7.53818

4'590.75

5.56452

82'600

6'230.00

7.54237

4'596.30

5.56452

82'700

6'241.00

7.54655

4'608.40

5.57241

82'800

6'252.00

7.55072

4'613.95

5.57241

82'900

6'263.00

7.55489

4'626.05

5.58028

83'000

6'274.00

7.55904

4'631.65

5.58028

83'100

6'285.00

7.56318

4'643.70

5.58810

83'200

6'296.00

7.56731

4'649.30

5.58810

83'300

6'307.00

7.57143

4'661.40

5.59589

83'400

6'318.00

7.57554

4'666.95

5.59589

83'500

6'329.00

7.57964

4'679.05

5.60364

83'600

6'340.00

7.58373

4'691.10

5.61136

83'700

6'351.00

7.58781

4'696.70

5.61136

14

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

83'800

6'362.00

7.59189

4'708.75

5.61905

83'900

6'373.00

7.59595

4'714.40

5.61905

84'000

6'384.00

7.60000

4'726.45

5.62670

84'100

6'395.00

7.60404

4'732.05

5.62670

84'200

6'406.00

7.60808

4'744.10

5.63431

84'300

6'417.00

7.61210

4'749.70

5.63431

84'400

6'428.00

7.61611

4'761.75

5.64189

84'500

6'439.00

7.62012

4'767.40

5.64189

84'600

6'450.00

7.62411

4'779.45

5.64944

84'700

6'461.00

7.62810

4'785.10

5.64944

84'800

6'472.00

7.63208

4'797.10

5.65695

84'900

6'483.00

7.63604

4'802.75

5.65695

85'000

6'494.00

7.64000

4'814.75

5.66443

85'100

6'505.00

7.64395

4'820.45

5.66443

85'200

6'516.00

7.64789

4'832.45

5.67188

85'300

6'527.00

7.65182

4'838.10

5.67188

85'400

6'538.00

7.65574

4'850.10

5.67929

85'500

6'549.00

7.65965

4'862.10

5.68667

85'600

6'560.00

7.66355

4'867.80

5.68667

85'700

6'571.00

7.66744

4'879.75

5.69401

85'800

6'582.00

7.67133

4'885.45

5.69401

85'900

6'593.00

7.67520

4'897.45

5.70133

86'000

6'604.00

7.67907

4'903.15

5.70133

86'100

6'615.00

7.68293

4'915.10

5.70861

86'200

6'626.00

7.68677

4'920.80

5.70861

86'300

6'637.00

7.69061

4'932.80

5.71586

86'400

6'648.00

7.69444

4'938.50

5.71586

86'500

6'659.00

7.69827

4'950.45

5.72308

86'600

6'670.00

7.70208

4'956.20

5.72308

86'700

6'681.00

7.70588

4'968.15

5.73026

86'800

6'692.00

7.70968

4'973.85

5.73026

86'900

6'703.00

7.71346

4'985.80

5.73742

87'000

6'714.00

7.71724

4'991.55

5.73742

87'100

6'725.00

7.72101

5'003.50

5.74454

87'200

6'736.00

7.72477

5'009.25

5.74454

87'300

6'747.00

7.72852

5'021.15

5.75163

87'400

6'758.00

7.73227

5'033.10

5.75870

87'500

6'769.00

7.73600

5'038.85

5.75870

87'600

6'780.00

7.73973

5'050.80

5.76573

87'700

6'791.00

7.74344

5'056.55

5.76573

87'800

6'802.00

7.74715

5'068.45

5.77273

87'900

6'813.00

7.75085

5'074.25

5.77273

88'000

6'824.00

7.75455

5'086.15

5.77970

88'100

6'835.00

7.75823

5'091.90

5.77970

88'200

6'846.00

7.76190

5'103.80

5.78664

88'300

6'857.00

7.76557

5'109.60

5.78664

88'400

6'868.00

7.76923

5'121.50

5.79355

88'500

6'879.00

7.77288

5'127.30

5.79355

88'600

6'890.00

7.77652

5'139.20

5.80043

88'700

6'901.00

7.78016

5'145.00

5.80043

88'800

6'912.00

7.78378

5'156.85

5.80728

88'900

6'923.00

7.78740

5'162.65

5.80728

89'000

6'934.00

7.79101

5'174.55

5.81410

89'100

6'945.00

7.79461

5'180.35

5.81410

89'200

6'956.00

7.79821

5'192.25

5.82090

89'300

6'967.00

7.80179

5'204.10

5.82766

15

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

89'400

6'978.00

7.80537

5'209.95

5.82766

89'500

6'989.00

7.80894

5'221.80

5.83439

89'600

7'000.00

7.81250

5'227.60

5.83439

89'700

7'011.00

7.81605

5'239.45

5.84110

89'800

7'022.00

7.81960

5'245.30

5.84110

89'900

7'033.00

7.82314

5'257.15

5.84778

90'000

7'044.00

7.82667

5'263.00

5.84778

90'100

7'055.00

7.83019

5'274.85

5.85443

90'200

7'066.00

7.83370

5'280.70

5.85443

90'300

7'077.00

7.83721

5'292.55

5.86105

90'400

7'088.00

7.84071

5'298.40

5.86105

90'500

7'099.00

7.84420

5'310.20

5.86765

90'600

7'110.00

7.84768

5'316.10

5.86765

90'700

7'121.00

7.85116

5'327.90

5.87421

90'800

7'132.00

7.85463

5'333.80

5.87421

90'900

7'143.00

7.85809

5'345.60

5.88075

91'000

7'154.00

7.86154

5'351.50

5.88075

91'100

7'165.00

7.86498

5'363.30

5.88727

91'200

7'176.00

7.86842

5'375.10

5.89375

91'300

7'187.00

7.87185

5'381.00

5.89375

91'400

7'198.00

7.87527

5'392.80

5.90021

91'500

7'209.00

7.87869

5'398.70

5.90021

91'600

7'220.00

7.88210

5'410.50

5.90664

91'700

7'231.00

7.88550

5'416.40

5.90664

91'800

7'242.00

7.88889

5'428.15

5.91304

91'900

7'253.00

7.89227

5'434.10

5.91304

92'000

7'264.00

7.89565

5'445.85

5.91942

92'100

7'275.00

7.89902

5'451.80

5.91942

92'200

7'286.00

7.90239

5'463.55

5.92577

92'300

7'297.00

7.90574

5'469.50

5.92577

92'400

7'308.00

7.90909

5'481.25

5.93210

92'500

7'319.00

7.91243

5'487.20

5.93210

92'600

7'330.00

7.91577

5'498.95

5.93840

92'700

7'341.00

7.91909

5'504.90

5.93840

92'800

7'352.00

7.92241

5'516.65

5.94467

92'900

7'363.00

7.92573

5'522.60

5.94467

93'000

7'374.00

7.92903

5'534.35

5.95092

93'100

7'385.00

7.93233

5'546.10

5.95714

93'200

7'396.00

7.93562

5'552.05

5.95714

93'300

7'407.00

7.93891

5'563.80

5.96334

93'400

7'418.00

7.94218

5'569.75

5.96334

93'500

7'429.00

7.94545

5'581.50

5.96951

93'600

7'440.00

7.94872

5'587.45

5.96951

93'700

7'451.00

7.95197

5'599.20

5.97566

93'800

7'462.00

7.95522

5'605.15

5.97566

93'900

7'473.00

7.95847

5'616.90

5.98178

94'000

7'484.00

7.96170

5'622.85

5.98178

94'100

7'495.00

7.96493

5'634.60

5.98788

94'200

7'506.00

7.96815

5'640.60

5.98788

94'300

7'517.00

7.97137

5'652.30

5.99395

94'400

7'528.00

7.97458

5'658.30

5.99395

94'500

7'539.00

7.97778

5'670.00

6.00000

94'600

7'550.00

7.98097

5'676.00

6.00000

94'700

7'561.00

7.98416

5'687.70

6.00602

94'800

7'572.00

7.98734

5'693.70

6.00602

94'900

7'583.00

7.99052

5'705.40

6.01202

16

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

95'000

7'594.00

7.99368

5'717.10

6.01800

95'100

7'605.00

7.99685

5'723.10

6.01800

95'200

7'616.00

8.00000

5'734.80

6.02395

95'300

7'627.00

8.00315

5'740.80

6.02395

95'400

7'638.00

8.00629

5'752.50

6.02988

95'500

7'649.00

8.00942

5'758.55

6.02988

95'600

7'660.00

8.01255

5'770.20

6.03579

95'700

7'671.00

8.01567

5'776.25

6.03579

95'800

7'682.00

8.01879

5'787.90

6.04167

95'900

7'693.00

8.02190

5'793.95

6.04167

96'000

7'704.00

8.02500

5'805.60

6.04752

96'100

7'715.00

8.02810

5'811.65

6.04752

96'200

7'726.00

8.03119

5'823.35

6.05336

96'300

7'737.00

8.03427

5'829.40

6.05336

96'400

7'748.00

8.03734

5'841.05

6.05917

96'500

7'759.00

8.04041

5'847.10

6.05917

96'600

7'770.00

8.04348

5'858.75

6.06496

96'700

7'781.00

8.04654

5'864.80

6.06496

96'800

7'792.00

8.04959

5'876.45

6.07073

96'900

7'803.00

8.05263

5'888.10

6.07647

97'000

7'814.00

8.05567

5'894.20

6.07647

97'100

7'825.00

8.05870

5'905.80

6.08219

97'200

7'836.00

8.06173

5'911.90

6.08219

97'300

7'847.00

8.06475

5'923.50

6.08789

97'400

7'858.00

8.06776

5'929.60

6.08789

97'500

7'869.00

8.07077

5'941.25

6.09357

97'600

7'880.00

8.07377

5'947.30

6.09357

97'700

7'891.00

8.07677

5'958.95

6.09922

97'800

7'902.00

8.07975

5'965.05

6.09922

97'900

7'913.00

8.08274

5'976.65

6.10485

98'000

7'924.00

8.08571

5'982.75

6.10485

98'100

7'935.00

8.08869

5'994.35

6.11047

98'200

7'946.00

8.09165

6'000.50

6.11047

98'300

7'957.00

8.09461

6'012.10

6.11605

98'400

7'968.00

8.09756

6'018.20

6.11605

98'500

7'979.00

8.10051

6'029.80

6.12162

98'600

7'990.00

8.10345

6'035.90

6.12162

98'700

8'001.00

8.10638

6'047.50

6.12717

98'800

8'012.00

8.10931

6'059.10

6.13269

98'900

8'023.00

8.11223

6'065.25

6.13269

99'000

8'034.00

8.11515

6'076.80

6.13820

99'100

8'045.00

8.11806

6'082.95

6.13820

99'200

8'056.00

8.12097

6'094.55

6.14368

99'300

8'067.00

8.12387

6'100.65

6.14368

99'400

8'078.00

8.12676

6'112.25

6.14914

99'500

8'089.00

8.12965

6'118.40

6.14914

99'600

8'100.00

8.13253

6'129.95

6.15458

99'700

8'111.00

8.13541

6'136.10

6.15458

99'800

8'122.00

8.13828

6'147.70

6.16000

99'900

8'133.00

8.14114

6'153.85

6.16000

100'000

8'144.00

8.14400

6'165.40

6.16540

100'100

8'155.00

8.14685

6'171.55

6.16540

100'200

8'166.00

8.14970

6'183.10

6.17078

100'300

8'177.00

8.15254

6'189.30

6.17078

100'400

8'188.00

8.15538

6'200.85

6.17614

100'500

8'199.00

8.15821

6'207.00

6.17614

17

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

100'600

8'210.00

8.16103

6'218.55

6.18147

100'700

8'221.00

8.16385

6'230.10

6.18679

100'800

8'232.00

8.16667

6'236.30

6.18679

100'900

8'243.00

8.16947

6'247.80

6.19209

101'000

8'254.00

8.17228

6'254.00

6.19209

101'100

8'265.00

8.17507

6'265.55

6.19737

101'200

8'276.00

8.17787

6'271.75

6.19737

101'300

8'287.00

8.18065

6'283.25

6.20263

101'400

8'298.00

8.18343

6'289.45

6.20263

101'500

8'309.00

8.18621

6'301.00

6.20787

101'600

8'320.00

8.18898

6'307.20

6.20787

101'700

8'331.00

8.19174

6'318.70

6.21308

101'800

8'342.00

8.19450

6'324.90

6.21308

101'900

8'353.00

8.19725

6'336.45

6.21828

102'000

8'364.00

8.20000

6'342.65

6.21828

102'100

8'375.00

8.20274

6'354.15

6.22346

102'200

8'386.00

8.20548

6'360.40

6.22346

102'300

8'397.00

8.20821

6'371.90

6.22862

102'400

8'408.00

8.21094

6'378.10

6.22862

102'500

8'419.00

8.21366

6'389.60

6.23377

102'600

8'430.00

8.21637

6'401.10

6.23889

102'700

8'441.00

8.21908

6'407.35

6.23889

102'800

8'452.00

8.22179

6'418.80

6.24399

102'900

8'463.00

8.22449

6'425.05

6.24399

103'000

8'474.00

8.22718

6'436.55

6.24908

103'100

8'485.00

8.22987

6'442.80

6.24908

103'200

8'496.00

8.23256

6'454.25

6.25414

103'300

8'507.00

8.23524

6'460.55

6.25414

103'400

8'518.00

8.23791

6'472.00

6.25919

103'500

8'529.00

8.24058

6'478.25

6.25919

103'600

8'540.00

8.24324

6'489.75

6.26422

103'700

8'551.00

8.24590

6'496.00

6.26422

103'800

8'562.00

8.24855

6'507.45

6.26923

103'900

8'573.00

8.25120

6'513.75

6.26923

104'000

8'584.00

8.25385

6'527.10

6.27605

104'100

8'595.00

8.25648

6'533.35

6.27605

104'200

8'606.00

8.25912

6'546.75

6.28285

104'300

8'617.00

8.26174

6'553.00

6.28285

104'400

8'628.00

8.26437

6'566.35

6.28962

104'500

8'639.00

8.26699

6'579.70

6.29636

104'600

8'650.00

8.26960

6'586.00

6.29636

104'700

8'661.00

8.27221

6'599.35

6.30309

104'800

8'672.00

8.27481

6'605.65

6.30309

104'900

8'683.00

8.27741

6'618.95

6.30978

105'000

8'694.00

8.28000

6'625.25

6.30978

105'100

8'705.00

8.28259

6'638.60

6.31646

105'200

8'716.00

8.28517

6'644.90

6.31646

105'300

8'727.00

8.28775

6'658.20

6.32310

105'400

8'738.00

8.29032

6'664.55

6.32310

105'500

8'749.00

8.29289

6'677.85

6.32973

105'600

8'760.00

8.29545

6'684.20

6.32973

105'700

8'771.00

8.29801

6'697.50

6.33633

105'800

8'782.00

8.30057

6'703.85

6.33633

105'900

8'793.00

8.30312

6'717.15

6.34291

106'000

8'804.00

8.30566

6'723.50

6.34291

106'100

8'815.00

8.30820

6'736.80

6.34946

18

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

106'200

8'826.00

8.31073

6'743.15

6.34946

106'300

8'837.00

8.31326

6'756.40

6.35599

106'400

8'848.00

8.31579

6'769.70

6.36250

106'500

8'859.00

8.31831

6'776.05

6.36250

106'600

8'870.00

8.32083

6'789.35

6.36898

106'700

8'881.00

8.32334

6'795.70

6.36898

106'800

8'892.00

8.32584

6'808.95

6.37544

106'900

8'903.00

8.32834

6'815.35

6.37544

107'000

8'914.00

8.33084

6'828.60

6.38188

107'100

8'925.00

8.33333

6'835.00

6.38188

107'200

8'936.00

8.33582

6'848.25

6.38830

107'300

8'947.00

8.33830

6'854.65

6.38830

107'400

8'958.00

8.34078

6'867.90

6.39469

107'500

8'969.00

8.34326

6'874.30

6.39469

107'600

8'980.00

8.34572

6'887.55

6.40106

107'700

8'991.00

8.34819

6'893.95

6.40106

107'800

9'002.00

8.35065

6'907.20

6.40741

107'900

9'013.00

8.35310

6'913.60

6.40741

108'000

9'024.00

8.35556

6'926.85

6.41373

108'100

9'035.00

8.35800

6'933.25

6.41373

108'200

9'046.00

8.36044

6'946.50

6.42004

108'300

9'057.00

8.36288

6'959.70

6.42632

108'400

9'068.00

8.36531

6'966.15

6.42632

108'500

9'079.00

8.36774

6'979.35

6.43257

108'600

9'090.00

8.37017

6'985.75

6.43257

108'700

9'101.00

8.37259

6'999.00

6.43881

108'800

9'112.00

8.37500

7'005.45

6.43881

108'900

9'123.00

8.37741

7'018.65

6.44503

109'000

9'134.00

8.37982

7'025.10

6.44503

109'100

9'145.00

8.38222

7'038.30

6.45122

109'200

9'156.00

8.38462

7'044.75

6.45122

109'300

9'167.00

8.38701

7'057.95

6.45739

109'400

9'178.00

8.38940

7'064.40

6.45739

109'500

9'189.00

8.39178

7'077.60

6.46354

109'600

9'200.00

8.39416

7'084.05

6.46354

109'700

9'211.00

8.39654

7'097.25

6.46967

109'800

9'222.00

8.39891

7'103.70

6.46967

109'900

9'233.00

8.40127

7'116.90

6.47578

110'000

9'244.00

8.40364

7'123.35

6.47578

110'100

9'255.00

8.40599

7'136.55

6.48187

110'200

9'266.00

8.40835

7'149.70

6.48793

110'300

9'277.00

8.41070

7'156.20

6.48793

110'400

9'288.00

8.41304

7'169.35

6.49398

110'500

9'299.00

8.41538

7'175.85

6.49398

110'600

9'310.00

8.41772

7'189.00

6.50000

110'700

9'321.00

8.42005

7'195.50

6.50000

110'800

9'332.00

8.42238

7'208.65

6.50600

110'900

9'343.00

8.42471

7'215.15

6.50600

111'000

9'354.00

8.42703

7'228.30

6.51199

111'100

9'365.00

8.42934

7'234.80

6.51199

111'200

9'376.00

8.43165

7'247.95

6.51795

111'300

9'387.00

8.43396

7'254.50

6.51795

111'400

9'398.00

8.43627

7'267.60

6.52389

111'500

9'409.00

8.43857

7'274.15

6.52389

111'600

9'420.00

8.44086

7'287.25

6.52981

111'700

9'431.00

8.44315

7'293.80

6.52981

19

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

111'800

9'442.00

8.44544

7'306.90

6.53571

111'900

9'453.00

8.44772

7'313.45

6.53571

112'000

9'464.00

8.45000

7'326.60

6.54160

112'100

9'475.00

8.45227

7'339.70

6.54746

112'200

9'486.00

8.45455

7'346.25

6.54746

112'300

9'497.00

8.45681

7'359.35

6.55330

112'400

9'508.00

8.45907

7'365.90

6.55330

112'500

9'519.00

8.46133

7'379.00

6.55912

112'600

9'530.00

8.46359

7'385.55

6.55912

112'700

9'541.00

8.46584

7'398.65

6.56492

112'800

9'552.00

8.46809

7'405.25

6.56492

112'900

9'563.00

8.47033

7'418.35

6.57071

113'000

9'574.00

8.47257

7'424.90

6.57071

113'100

9'585.00

8.47480

7'438.00

6.57647

113'200

9'596.00

8.47703

7'444.55

6.57647

113'300

9'607.00

8.47926

7'457.65

6.58221

113'400

9'618.00

8.48148

7'464.25

6.58221

113'500

9'629.00

8.48370

7'477.30

6.58794

113'600

9'640.00

8.48592

7'483.90

6.58794

113'700

9'651.00

8.48813

7'497.00

6.59365

113'800

9'662.00

8.49033

7'503.55

6.59365

113'900

9'673.00

8.49254

7'516.65

6.59933

114'000

9'684.00

8.49474

7'529.70

6.60500

114'100

9'695.00

8.49693

7'536.30

6.60500

114'200

9'706.00

8.49912

7'549.35

6.61065

114'300

9'717.00

8.50131

7'555.95

6.61065

114'400

9'728.00

8.50350

7'569.00

6.61628

114'500

9'739.00

8.50568

7'575.65

6.61628

114'600

9'750.00

8.50785

7'588.70

6.62189

114'700

9'761.00

8.51003

7'595.30

6.62189

114'800

9'772.00

8.51220

7'608.35

6.62748

114'900

9'783.00

8.51436

7'614.95

6.62748

115'000

9'794.00

8.51652

7'628.00

6.63306

115'100

9'805.00

8.51868

7'634.65

6.63306

115'200

9'816.00

8.52083

7'647.70

6.63861

115'300

9'827.00

8.52298

7'654.30

6.63861

115'400

9'838.00

8.52513

7'667.35

6.64415

115'500

9'849.00

8.52727

7'674.00

6.64415

115'600

9'860.00

8.52941

7'687.00

6.64967

115'700

9'871.00

8.53155

7'693.65

6.64967

115'800

9'882.00

8.53368

7'706.70

6.65517

115'900

9'893.00

8.53581

7'719.70

6.66066

116'000

9'904.00

8.53793

7'726.35

6.66066

116'100

9'915.00

8.54005

7'739.35

6.66612

116'200

9'926.00

8.54217

7'746.05

6.66612

116'300

9'937.00

8.54428

7'759.05

6.67157

116'400

9'948.00

8.54639

7'765.70

6.67157

116'500

9'959.00

8.54850

7'778.70

6.67700

116'600

9'970.00

8.55060

7'785.40

6.67700

116'700

9'981.00

8.55270

7'798.35

6.68241

116'800

9'992.00

8.55479

7'805.05

6.68241

116'900

10'003.00

8.55689

7'818.05

6.68780

117'000

10'014.00

8.55897

7'824.75

6.68780

117'100

10'025.00

8.56106

7'837.70

6.69318

117'200

10'036.00

8.56314

7'844.40

6.69318

117'300

10'047.00

8.56522

7'857.40

6.69854

20

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

117'400

10'058.00

8.56729

7'864.10

6.69854

117'500

10'069.00

8.56936

7'877.05

6.70388

117'600

10'080.00

8.57143

7'883.75

6.70388

117'700

10'091.00

8.57349

7'896.75

6.70921

117'800

10'102.00

8.57555

7'909.70

6.71452

117'900

10'113.00

8.57761

7'916.40

6.71452

118'000

10'124.00

8.57966

7'929.40

6.71981

118'100

10'135.00

8.58171

7'936.10

6.71981

118'200

10'146.00

8.58376

7'949.05

6.72508

118'300

10'157.00

8.58580

7'955.75

6.72508

118'400

10'168.00

8.58784

7'968.70

6.73034

118'500

10'179.00

8.58987

7'975.45

6.73034

118'600

10'190.00

8.59191

7'988.40

6.73558

118'700

10'201.00

8.59393

7'995.15

6.73558

118'800

10'212.00

8.59596

8'008.05

6.74080

118'900

10'223.00

8.59798

8'014.80

6.74080

119'000

10'234.00

8.60000

8'027.75

6.74601

119'100

10'245.00

8.60202

8'034.50

6.74601

119'200

10'256.00

8.60403

8'047.45

6.75120

119'300

10'267.00

8.60604

8'054.20

6.75120

119'400

10'278.00

8.60804

8'067.10

6.75637

119'500

10'289.00

8.61004

8'073.85

6.75637

119'600

10'300.00

8.61204

8'086.80

6.76153

119'700

10'311.00

8.61404

8'099.70

6.76667

119'800

10'322.00

8.61603

8'106.45

6.76667

119'900

10'333.00

8.61802

8'119.40

6.77179

120'000

10'344.00

8.62000

8'126.15

6.77179

120'100

10'355.00

8.62198

8'139.05

6.77690

120'200

10'366.00

8.62396

8'145.85

6.77690

120'300

10'377.00

8.62594

8'158.75

6.78199

120'400

10'388.00

8.62791

8'165.50

6.78199

120'500

10'399.00

8.62988

8'178.40

6.78707

120'600

10'410.00

8.63184

8'185.20

6.78707

120'700

10'421.00

8.63380

8'198.10

6.79213

120'800

10'432.00

8.63576

8'204.90

6.79213

120'900

10'443.00

8.63772

8'217.80

6.79717

121'000

10'454.00

8.63967

8'224.60

6.79717

121'100

10'465.00

8.64162

8'237.45

6.80220

121'200

10'476.00

8.64356

8'244.25

6.80220

121'300

10'487.00

8.64551

8'257.15

6.80721

121'400

10'498.00

8.64745

8'263.95

6.80721

121'500

10'509.00

8.64938

8'276.85

6.81221

121'600

10'520.00

8.65132

8'289.70

6.81719

121'700

10'531.00

8.65325

8'296.50

6.81719

121'800

10'542.00

8.65517

8'309.40

6.82215

121'900

10'553.00

8.65710

8'316.20

6.82215

122'000

10'564.00

8.65902

8'329.05

6.82710

122'100

10'575.00

8.66093

8'335.90

6.82710

122'200

10'586.00

8.66285

8'348.75

6.83204

122'300

10'597.00

8.66476

8'355.60

6.83204

122'400

10'608.00

8.66667

8'368.45

6.83696

122'500

10'619.00

8.66857

8'375.30

6.83696

122'600

10'630.00

8.67047

8'388.10

6.84186

122'700

10'641.00

8.67237

8'394.95

6.84186

122'800

10'652.00

8.67427

8'407.80

6.84675

122'900

10'663.00

8.67616

8'414.65

6.84675

21

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

123'000

10'674.00

8.67805

8'427.50

6.85162

123'100

10'685.00

8.67994

8'434.35

6.85162

123'200

10'696.00

8.68182

8'447.20

6.85648

123'300

10'707.00

8.68370

8'454.05

6.85648

123'400

10'718.00

8.68558

8'466.90

6.86133

123'500

10'729.00

8.68745

8'479.70

6.86615

123'600

10'740.00

8.68932

8'486.55

6.86615

123'700

10'751.00

8.69119

8'499.40

6.87097

123'800

10'762.00

8.69305

8'506.25

6.87097

123'900

10'773.00

8.69492

8'519.10

6.87577

124'000

10'784.00

8.69677

8'525.95

6.87577

124'100

10'795.00

8.69863

8'538.75

6.88055

124'200

10'806.00

8.70048

8'545.65

6.88055

124'300

10'817.00

8.70233

8'558.45

6.88532

124'400

10'828.00

8.70418

8'565.35

6.88532

124'500

10'839.00

8.70602

8'578.15

6.89008

124'600

10'850.00

8.70787

8'585.05

6.89008

124'700

10'861.00

8.70970

8'597.85

6.89482

124'800

10'872.00

8.71154

8'604.75

6.89482

124'900

10'883.00

8.71337

8'617.55

6.89954

125'000

10'894.00

8.71520

8'624.45

6.89954

125'100

10'905.00

8.71703

8'637.25

6.90426

125'200

10'916.00

8.71885

8'644.15

6.90426

125'300

10'927.00

8.72067

8'656.90

6.90895

125'400

10'938.00

8.72249

8'669.70

6.91364

125'500

10'949.00

8.72430

8'676.60

6.91364

125'600

10'960.00

8.72611

8'689.40

6.91831

125'700

10'971.00

8.72792

8'696.30

6.91831

125'800

10'982.00

8.72973

8'709.10

6.92296

125'900

10'993.00

8.73153

8'716.00

6.92296

126'000

11'004.00

8.73333

8'728.80

6.92760

126'100

11'015.00

8.73513

8'735.70

6.92760

126'200

11'026.00

8.73693

8'748.45

6.93223

126'300

11'037.00

8.73872

8'755.40

6.93223

126'400

11'048.00

8.74051

8'768.15

6.93684

126'500

11'059.00

8.74229

8'775.10

6.93684

126'600

11'070.00

8.74408

8'787.85

6.94144

126'700

11'081.00

8.74586

8'794.80

6.94144

126'800

11'092.00

8.74763

8'807.55

6.94603

126'900

11'103.00

8.74941

8'814.50

6.94603

127'000

11'114.00

8.75118

8'827.25

6.95060

127'100

11'125.00

8.75295

8'834.20

6.95060

127'200

11'136.00

8.75472

8'846.95

6.95516

127'300

11'147.00

8.75648

8'859.70

6.95970

127'400

11'158.00

8.75824

8'866.65

6.95970

127'500

11'169.00

8.76000

8'879.40

6.96423

127'600

11'180.00

8.76176

8'886.35

6.96423

127'700

11'191.00

8.76351

8'899.10

6.96875

127'800

11'202.00

8.76526

8'906.05

6.96875

127'900

11'213.00

8.76701

8'918.80

6.97325

128'000

11'224.00

8.76875

8'925.75

6.97325

128'100

11'235.00

8.77049

8'938.50

6.97774

128'200

11'246.00

8.77223

8'945.45

6.97774

128'300

11'257.00

8.77397

8'958.20

6.98222

128'400

11'268.00

8.77570

8'965.15

6.98222

128'500

11'279.00

8.77743

8'977.90

6.98669

22

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

128'600

11'290.00

8.77916

8'984.90

6.98669

128'700

11'301.00

8.78089

8'997.60

6.99114

128'800

11'312.00

8.78261

9'004.60

6.99114

128'900

11'323.00

8.78433

9'017.30

6.99558

129'000

11'334.00

8.78605

9'024.30

6.99558

129'100

11'345.00

8.78776

9'037.00

7.00000

129'200

11'356.00

8.78947

9'049.70

7.00441

129'300

11'367.00

8.79118

9'056.70

7.00441

129'400

11'378.00

8.79289

9'069.40

7.00881

129'500

11'389.00

8.79459

9'076.40

7.00881

129'600

11'400.00

8.79630

9'089.10

7.01320

129'700

11'411.00

8.79800

9'096.10

7.01320

129'800

11'422.00

8.79969

9'108.80

7.01757

129'900

11'433.00

8.80139

9'115.80

7.01757

130'000

11'444.00

8.80308

9'128.50

7.02193

130'100

11'455.00

8.80477

9'135.55

7.02193

130'200

11'466.00

8.80645

9'148.20

7.02628

130'300

11'477.00

8.80814

9'155.25

7.02628

130'400

11'488.00

8.80982

9'167.90

7.03061

130'500

11'499.00

8.81149

9'174.95

7.03061

130'600

11'510.00

8.81317

9'187.60

7.03493

130'700

11'521.00

8.81484

9'194.65

7.03493

130'800

11'532.00

8.81651

9'207.35

7.03924

130'900

11'543.00

8.81818

9'214.35

7.03924

131'000

11'554.00

8.81985

9'227.05

7.04354

131'100

11'565.00

8.82151

9'239.70

7.04783

131'200

11'576.00

8.82317

9'246.75

7.04783

131'300

11'587.00

8.82483

9'259.40

7.05210

131'400

11'598.00

8.82648

9'266.45

7.05210

131'500

11'609.00

8.82814

9'279.10

7.05636

131'600

11'620.00

8.82979

9'286.15

7.05636

131'700

11'631.00

8.83144

9'298.80

7.06061

131'800

11'642.00

8.83308

9'305.90

7.06061

131'900

11'653.00

8.83472

9'318.50

7.06484

132'000

11'664.00

8.83636

9'325.60

7.06484

132'100

11'675.00

8.83800

9'338.25

7.06906

132'200

11'686.00

8.83964

9'345.30

7.06906

132'300

11'697.00

8.84127

9'357.95

7.07328

132'400

11'708.00

8.84290

9'365.00

7.07328

132'500

11'719.00

8.84453

9'377.65

7.07747

132'600

11'730.00

8.84615

9'384.75

7.07747

132'700

11'741.00

8.84778

9'397.35

7.08166

132'800

11'752.00

8.84940

9'404.45

7.08166

132'900

11'763.00

8.85102

9'417.10

7.08584

133'000

11'774.00

8.85263

9'429.70

7.09000

133'100

11'785.00

8.85424

9'436.80

7.09000

133'200

11'796.00

8.85586

9'449.40

7.09415

133'300

11'807.00

8.85746

9'456.50

7.09415

133'400

11'818.00

8.85907

9'469.10

7.09829

133'500

11'829.00

8.86067

9'476.20

7.09829

133'600

11'840.00

8.86228

9'488.85

7.10242

133'700

11'851.00

8.86387

9'495.95

7.10242

133'800

11'862.00

8.86547

9'508.55

7.10653

133'900

11'873.00

8.86706

9'515.65

7.10653

134'000

11'884.00

8.86866

9'528.25

7.11064

134'100

11'895.00

8.87025

9'535.35

7.11064

23

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

134'200

11'906.00

8.87183

9'547.95

7.11473

134'300

11'917.00

8.87342

9'555.10

7.11473

134'400

11'928.00

8.87500

9'567.70

7.11881

134'500

11'939.00

8.87658

9'574.80

7.11881

134'600

11'950.00

8.87816

9'587.40

7.12288

134'700

11'961.00

8.87973

9'594.50

7.12288

134'800

11'972.00

8.88131

9'607.10

7.12694

134'900

11'983.00

8.88288

9'619.70

7.13099

135'000

11'995.00

8.88519

9'626.85

7.13099

135'100

12'007.00

8.88749

9'639.40

7.13502

135'200

12'019.00

8.88979

9'646.55

7.13502

135'300

12'031.00

8.89209

9'659.10

7.13904

135'400

12'043.00

8.89439

9'666.25

7.13904

135'500

12'055.00

8.89668

9'678.85

7.14306

135'600

12'067.00

8.89897

9'686.00

7.14306

135'700

12'079.00

8.90125

9'698.55

7.14706

135'800

12'091.00

8.90353

9'705.70

7.14706

135'900

12'103.00

8.90581

9'718.30

7.15105

136'000

12'115.00

8.90809

9'725.45

7.15105

136'100

12'127.00

8.91036

9'738.00

7.15503

136'200

12'139.00

8.91263

9'745.15

7.15503

136'300

12'151.00

8.91489

9'757.70

7.15900

136'400

12'163.00

8.91716

9'764.90

7.15900

136'500

12'175.00

8.91941

9'777.45

7.16295

136'600

12'187.00

8.92167

9'784.60

7.16295

136'700

12'199.00

8.92392

9'797.15

7.16690

136'800

12'211.00

8.92617

9'809.70

7.17083

136'900

12'223.00

8.92841

9'816.85

7.17083

137'000

12'235.00

8.93066

9'829.40

7.17476

137'100

12'247.00

8.93290

9'836.60

7.17476

137'200

12'259.00

8.93513

9'849.15

7.17867

137'300

12'271.00

8.93736

9'856.30

7.17867

137'400

12'283.00

8.93959

9'868.85

7.18257

137'500

12'295.00

8.94182

9'876.05

7.18257

137'600

12'307.00

8.94404

9'888.55

7.18646

137'700

12'319.00

8.94626

9'895.75

7.18646

137'800

12'331.00

8.94848

9'908.30

7.19034

137'900

12'343.00

8.95069

9'915.50

7.19034

138'000

12'355.00

8.95290

9'928.00

7.19421

138'100

12'367.00

8.95510

9'935.20

7.19421

138'200

12'379.00

8.95731

9'947.75

7.19807

138'300

12'391.00

8.95951

9'954.95

7.19807

138'400

12'403.00

8.96171

9'967.45

7.20192

138'500

12'415.00

8.96390

9'974.65

7.20192

138'600

12'427.00

8.96609

9'987.20

7.20576

138'700

12'439.00

8.96828

9'999.70

7.20959

138'800

12'451.00

8.97046

10'006.90

7.20959

138'900

12'463.00

8.97264

10'019.45

7.21341

139'000

12'475.00

8.97482

10'026.65

7.21341

139'100

12'487.00

8.97699

10'039.15

7.21721

139'200

12'499.00

8.97917

10'046.35

7.21721

139'300

12'511.00

8.98134

10'058.85

7.22101

139'400

12'523.00

8.98350

10'066.10

7.22101

139'500

12'535.00

8.98566

10'078.60

7.22480

139'600

12'547.00

8.98782

10'085.80

7.22480

139'700

12'559.00

8.98998

10'098.30

7.22857

24

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

139'800

12'571.00

8.99213

10'105.55

7.22857

139'900

12'583.00

8.99428

10'118.05

7.23234

140'000

12'595.00

8.99643

10'125.30

7.23234

140'100

12'607.00

8.99857

10'137.75

7.23609

140'200

12'619.00

9.00071

10'145.00

7.23609

140'300

12'631.00

9.00285

10'157.50

7.23984

140'400

12'643.00

9.00499

10'164.75

7.23984

140'500

12'655.00

9.00712

10'177.20

7.24357

140'600

12'667.00

9.00925

10'189.70

7.24730

140'700

12'679.00

9.01137

10'196.95

7.24730

140'800

12'691.00

9.01349

10'209.40

7.25101

140'900

12'703.00

9.01561

10'216.65

7.25101

141'000

12'715.00

9.01773

10'229.15

7.25472

141'100

12'727.00

9.01984

10'236.40

7.25472

141'200

12'739.00

9.02195

10'248.85

7.25841

141'300

12'751.00

9.02406

10'256.15

7.25841

141'400

12'763.00

9.02617

10'268.60

7.26210

141'500

12'775.00

9.02827

10'275.85

7.26210

141'600

12'787.00

9.03037

10'288.35

7.26577

141'700

12'799.00

9.03246

10'295.60

7.26577

141'800

12'811.00

9.03456

10'308.05

7.26944

141'900

12'823.00

9.03665

10'315.35

7.26944

142'000

12'835.00

9.03873

10'327.80

7.27309

142'100

12'847.00

9.04082

10'335.05

7.27309

142'200

12'859.00

9.04290

10'347.50

7.27674

142'300

12'871.00

9.04498

10'354.80

7.27674

142'400

12'883.00

9.04705

10'367.25

7.28037

142'500

12'895.00

9.04912

10'379.70

7.28400

142'600

12'907.00

9.05119

10'387.00

7.28400

142'700

12'919.00

9.05326

10'399.45

7.28762

142'800

12'931.00

9.05532

10'406.70

7.28762

142'900

12'943.00

9.05738

10'419.15

7.29122

143'000

12'955.00

9.05944

10'426.45

7.29122

143'100

12'967.00

9.06150

10'438.90

7.29482

143'200

12'979.00

9.06355

10'446.20

7.29482

143'300

12'991.00

9.06560

10'458.60

7.29841

143'400

13'003.00

9.06764

10'465.90

7.29841

143'500

13'015.00

9.06969

10'478.35

7.30199

143'600

13'027.00

9.07173

10'485.65

7.30199

143'700

13'039.00

9.07376

10'498.10

7.30556

143'800

13'051.00

9.07580

10'505.40

7.30556

143'900

13'063.00

9.07783

10'517.80

7.30911

144'000

13'075.00

9.07986

10'525.10

7.30911

144'100

13'087.00

9.08189

10'537.55

7.31266

144'200

13'099.00

9.08391

10'544.85

7.31266

144'300

13'111.00

9.08593

10'557.30

7.31621

144'400

13'123.00

9.08795

10'569.70

7.31974

144'500

13'135.00

9.08997

10'577.00

7.31974

144'600

13'147.00

9.09198

10'589.45

7.32326

144'700

13'159.00

9.09399

10'596.75

7.32326

144'800

13'171.00

9.09599

10'609.15

7.32677

144'900

13'183.00

9.09800

10'616.50

7.32677

145'000

13'195.00

9.10000

10'628.90

7.33028

145'100

13'207.00

9.10200

10'636.25

7.33028

145'200

13'219.00

9.10399

10'648.65

7.33377

145'300

13'231.00

9.10599

10'655.95

7.33377

25

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

145'400

13'243.00

9.10798

10'668.35

7.33725

145'500

13'255.00

9.10997

10'675.70

7.33725

145'600

13'267.00

9.11195

10'688.10

7.34073

145'700

13'279.00

9.11393

10'695.45

7.34073

145'800

13'291.00

9.11591

10'707.85

7.34420

145'900

13'303.00

9.11789

10'715.20

7.34420

146'000

13'315.00

9.11986

10'727.60

7.34766

146'100

13'327.00

9.12183

10'734.95

7.34766

146'200

13'339.00

9.12380

10'747.30

7.35111

146'300

13'351.00

9.12577

10'759.70

7.35455

146'400

13'363.00

9.12773

10'767.05

7.35455

146'500

13'375.00

9.12969

10'779.45

7.35798

146'600

13'387.00

9.13165

10'786.80

7.35798

146'700

13'399.00

9.13361

10'799.15

7.36140

146'800

13'411.00

9.13556

10'806.55

7.36140

146'900

13'423.00

9.13751

10'818.90

7.36481

147'000

13'435.00

9.13946

10'826.25

7.36481

147'100

13'447.00

9.14140

10'838.65

7.36822

147'200

13'459.00

9.14334

10'846.00

7.36822

147'300

13'471.00

9.14528

10'858.40

7.37161

147'400

13'483.00

9.14722

10'865.75

7.37161

147'500

13'495.00

9.14915

10'878.15

7.37500

147'600

13'507.00

9.15108

10'885.50

7.37500

147'700

13'519.00

9.15301

10'897.85

7.37838

147'800

13'531.00

9.15494

10'905.25

7.37838

147'900

13'543.00

9.15686

10'917.60

7.38175

148'000

13'555.00

9.15878

10'925.00

7.38175

148'100

13'567.00

9.16070

10'937.35

7.38511

148'200

13'579.00

9.16262

10'949.70

7.38846

148'300

13'591.00

9.16453

10'957.10

7.38846

148'400

13'603.00

9.16644

10'969.45

7.39181

148'500

13'615.00

9.16835

10'976.85

7.39181

148'600

13'627.00

9.17026

10'989.20

7.39514

148'700

13'639.00

9.17216

10'996.55

7.39514

148'800

13'651.00

9.17406

11'008.90

7.39847

148'900

13'663.00

9.17596

11'016.30

7.39847

149'000

13'675.00

9.17785

11'028.65

7.40179

149'100

13'687.00

9.17975

11'036.05

7.40179

149'200

13'699.00

9.18164

11'048.40

7.40510

149'300

13'711.00

9.18352

11'055.80

7.40510

149'400

13'723.00

9.18541

11'068.15

7.40840

149'500

13'735.00

9.18729

11'075.55

7.40840

149'600

13'747.00

9.18917

11'087.90

7.41169

149'700

13'759.00

9.19105

11'095.30

7.41169

149'800

13'771.00

9.19292

11'107.65

7.41497

149'900

13'783.00

9.19480

11'115.05

7.41497

150'000

13'795.00

9.19667

11'127.40

7.41825

150'100

13'807.00

9.19853

11'139.70

7.42152

150'200

13'819.00

9.20040

11'147.10

7.42152

150'300

13'831.00

9.20226

11'159.45

7.42478

150'400

13'843.00

9.20412

11'166.85

7.42478

150'500

13'855.00

9.20598

11'179.20

7.42803

150'600

13'867.00

9.20784

11'186.60

7.42803

150'700

13'879.00

9.20969

11'198.90

7.43127

150'800

13'891.00

9.21154

11'206.35

7.43127

150'900

13'903.00

9.21339

11'218.70

7.43451

26

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

151'000

13'915.00

9.21523

11'226.10

7.43451

151'100

13'927.00

9.21707

11'238.45

7.43774

151'200

13'939.00

9.21892

11'245.85

7.43774

151'300

13'951.00

9.22075

11'258.15

7.44095

151'400

13'963.00

9.22259

11'265.60

7.44095

151'500

13'975.00

9.22442

11'277.90

7.44417

151'600

13'987.00

9.22625

11'285.35

7.44417

151'700

13'999.00

9.22808

11'297.65

7.44737

151'800

14'011.00

9.22991

11'305.10

7.44737

151'900

14'023.00

9.23173

11'317.40

7.45056

152'000

14'035.00

9.23355

11'329.70

7.45375

152'100

14'047.00

9.23537

11'337.15

7.45375

152'200

14'059.00

9.23719

11'349.45

7.45693

152'300

14'071.00

9.23900

11'356.90

7.45693

152'400

14'083.00

9.24081

11'369.20

7.46010

152'500

14'095.00

9.24262

11'376.65

7.46010

152'600

14'107.00

9.24443

11'388.95

7.46326

152'700

14'119.00

9.24623

11'396.40

7.46326

152'800

14'131.00

9.24804

11'408.70

7.46642

152'900

14'143.00

9.24984

11'416.15

7.46642

153'000

14'155.00

9.25163

11'428.45

7.46957

153'100

14'167.00

9.25343

11'435.90

7.46957

153'200

14'179.00

9.25522

11'448.20

7.47270

153'300

14'191.00

9.25701

11'455.65

7.47270

153'400

14'203.00

9.25880

11'467.95

7.47584

153'500

14'215.00

9.26059

11'475.40

7.47584

153'600

14'227.00

9.26237

11'487.70

7.47896

153'700

14'239.00

9.26415

11'495.15

7.47896

153'800

14'251.00

9.26593

11'507.45

7.48208

153'900

14'263.00

9.26771

11'519.70

7.48519

154'000

14'275.00

9.26948

11'527.20

7.48519

154'100

14'287.00

9.27125

11'539.45

7.48829

154'200

14'299.00

9.27302

11'546.95

7.48829

154'300

14'311.00

9.27479

11'559.20

7.49138

154'400

14'323.00

9.27655

11'566.70

7.49138

154'500

14'335.00

9.27832

11'578.95

7.49446

154'600

14'347.00

9.28008

11'586.45

7.49446

154'700

14'359.00

9.28184

11'598.70

7.49754

154'800

14'371.00

9.28359

11'606.20

7.49754

154'900

14'383.00

9.28535

11'618.45

7.50061

155'000

14'395.00

9.28710

11'625.95

7.50061

155'100

14'407.00

9.28885

11'638.20

7.50368

155'200

14'419.00

9.29059

11'645.70

7.50368

155'300

14'431.00

9.29234

11'657.95

7.50673

155'400

14'443.00

9.29408

11'665.45

7.50673

155'500

14'455.00

9.29582

11'677.70

7.50978

155'600

14'467.00

9.29756

11'685.20

7.50978

155'700

14'479.00

9.29929

11'697.45

7.51282

155'800

14'491.00

9.30103

11'711.60

7.51707

155'900

14'503.00

9.30276

11'719.10

7.51707

156'000

14'515.00

9.30449

11'733.25

7.52132

156'100

14'527.00

9.30621

11'740.80

7.52132

156'200

14'539.00

9.30794

11'754.90

7.52555

156'300

14'551.00

9.30966

11'762.45

7.52555

156'400

14'563.00

9.31138

11'776.55

7.52977

156'500

14'575.00

9.31310

11'784.10

7.52977

27

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

156'600

14'587.00

9.31481

11'798.20

7.53398

156'700

14'599.00

9.31653

11'805.75

7.53398

156'800

14'611.00

9.31824

11'819.85

7.53818

156'900

14'623.00

9.31995

11'827.40

7.53818

157'000

14'635.00

9.32166

11'841.50

7.54237

157'100

14'647.00

9.32336

11'849.05

7.54237

157'200

14'659.00

9.32506

11'863.20

7.54655

157'300

14'671.00

9.32676

11'870.70

7.54655

157'400

14'683.00

9.32846

11'884.85

7.55072

157'500

14'695.00

9.33016

11'892.40

7.55072

157'600

14'707.00

9.33185

11'906.50

7.55489

157'700

14'719.00

9.33354

11'920.60

7.55904

157'800

14'731.00

9.33523

11'928.15

7.55904

157'900

14'743.00

9.33692

11'942.25

7.56318

158'000

14'755.00

9.33861

11'949.80

7.56318

158'100

14'767.00

9.34029

11'963.90

7.56731

158'200

14'779.00

9.34197

11'971.50

7.56731

158'300

14'791.00

9.34365

11'985.55

7.57143

158'400

14'803.00

9.34533

11'993.15

7.57143

158'500

14'815.00

9.34700

12'007.25

7.57554

158'600

14'827.00

9.34868

12'014.80

7.57554

158'700

14'839.00

9.35035

12'028.90

7.57964

158'800

14'851.00

9.35202

12'036.45

7.57964

158'900

14'863.00

9.35368

12'050.55

7.58373

159'000

14'875.00

9.35535

12'058.15

7.58373

159'100

14'887.00

9.35701

12'072.20

7.58781

159'200

14'899.00

9.35867

12'079.80

7.58781

159'300

14'911.00

9.36033

12'093.90

7.59189

159'400

14'923.00

9.36198

12'101.45

7.59189

159'500

14'935.00

9.36364

12'115.55

7.59595

159'600

14'947.00

9.36529

12'129.60

7.60000

159'700

14'959.00

9.36694

12'137.20

7.60000

159'800

14'971.00

9.36859

12'151.25

7.60404

159'900

14'983.00

9.37023

12'158.85

7.60404

160'000

14'995.00

9.37188

12'172.95

7.60808

160'100

15'007.00

9.37352

12'180.55

7.60808

160'200

15'019.00

9.37516

12'194.60

7.61210

160'300

15'031.00

9.37679

12'202.20

7.61210

160'400

15'043.00

9.37843

12'216.25

7.61611

160'500

15'055.00

9.38006

12'223.85

7.61611

160'600

15'067.00

9.38169

12'237.90

7.62012

160'700

15'079.00

9.38332

12'245.55

7.62012

160'800

15'091.00

9.38495

12'259.55

7.62411

160'900

15'103.00

9.38658

12'267.20

7.62411

161'000

15'115.00

9.38820

12'281.25

7.62810

161'100

15'127.00

9.38982

12'288.85

7.62810

161'200

15'139.00

9.39144

12'302.90

7.63208

161'300

15'151.00

9.39306

12'310.55

7.63208

161'400

15'163.00

9.39467

12'324.55

7.63604

161'500

15'175.00

9.39628

12'338.60

7.64000

161'600

15'187.00

9.39790

12'346.25

7.64000

161'700

15'199.00

9.39951

12'360.25

7.64395

161'800

15'211.00

9.40111

12'367.90

7.64395

161'900

15'223.00

9.40272

12'381.95

7.64789

162'000

15'235.00

9.40432

12'389.60

7.64789

162'100

15'247.00

9.40592

12'403.60

7.65182

28

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

162'200

15'259.00

9.40752

12'411.25

7.65182

162'300

15'271.00

9.40912

12'425.25

7.65574

162'400

15'283.00

9.41071

12'432.90

7.65574

162'500

15'295.00

9.41231

12'446.95

7.65965

162'600

15'307.00

9.41390

12'454.60

7.65965

162'700

15'319.00

9.41549

12'468.60

7.66355

162'800

15'331.00

9.41708

12'476.25

7.66355

162'900

15'343.00

9.41866

12'490.25

7.66744

163'000

15'355.00

9.42025

12'497.95

7.66744

163'100

15'367.00

9.42183

12'511.95

7.67133

163'200

15'379.00

9.42341

12'519.60

7.67133

163'300

15'391.00

9.42498

12'533.60

7.67520

163'400

15'403.00

9.42656

12'547.60

7.67907

163'500

15'415.00

9.42813

12'555.30

7.67907

163'600

15'427.00

9.42971

12'569.25

7.68293

163'700

15'439.00

9.43128

12'576.95

7.68293

163'800

15'451.00

9.43284

12'590.95

7.68677

163'900

15'463.00

9.43441

12'598.60

7.68677

164'000

15'475.00

9.43598

12'612.60

7.69061

164'100

15'487.00

9.43754

12'620.30

7.69061

164'200

15'499.00

9.43910

12'634.25

7.69444

164'300

15'511.00

9.44066

12'641.95

7.69444

164'400

15'523.00

9.44221

12'655.95

7.69827

164'500

15'535.00

9.44377

12'663.65

7.69827

164'600

15'547.00

9.44532

12'677.60

7.70208

164'700

15'559.00

9.44687

12'685.35

7.70208

164'800

15'571.00

9.44842

12'699.30

7.70588

164'900

15'583.00

9.44997

12'707.00

7.70588

165'000

15'595.00

9.45152

12'720.95

7.70968

165'100

15'607.00

9.45306

12'728.70

7.70968

165'200

15'619.00

9.45460

12'742.65

7.71346

165'300

15'631.00

9.45614

12'756.60

7.71724

165'400

15'643.00

9.45768

12'764.30

7.71724

165'500

15'655.00

9.45921

12'778.25

7.72101

165'600

15'667.00

9.46075

12'786.00

7.72101

165'700

15'679.00

9.46228

12'799.95

7.72477

165'800

15'691.00

9.46381

12'807.65

7.72477

165'900

15'703.00

9.46534

12'821.60

7.72852

166'000

15'715.00

9.46687

12'829.35

7.72852

166'100

15'727.00

9.46839

12'843.30

7.73227

166'200

15'739.00

9.46992

12'851.05

7.73227

166'300

15'751.00

9.47144

12'864.95

7.73600

166'400

15'763.00

9.47296

12'872.70

7.73600

166'500

15'775.00

9.47447

12'886.65

7.73973

166'600

15'787.00

9.47599

12'894.40

7.73973

166'700

15'799.00

9.47750

12'908.30

7.74344

166'800

15'811.00

9.47902

12'916.05

7.74344

166'900

15'823.00

9.48053

12'930.00

7.74715

167'000

15'835.00

9.48204

12'937.75

7.74715

167'100

15'847.00

9.48354

12'951.65

7.75085

167'200

15'859.00

9.48505

12'965.60

7.75455

167'300

15'871.00

9.48655

12'973.35

7.75455

167'400

15'883.00

9.48805

12'987.30

7.75823

167'500

15'895.00

9.48955

12'995.05

7.75823

167'600

15'907.00

9.49105

13'008.95

7.76190

167'700

15'919.00

9.49255

13'016.70

7.76190

29

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

167'800

15'931.00

9.49404

13'030.65

7.76557

167'900

15'943.00

9.49553

13'038.40

7.76557

168'000

15'955.00

9.49702

13'052.30

7.76923

168'100

15'967.00

9.49851

13'060.10

7.76923

168'200

15'979.00

9.50000

13'074.00

7.77288

168'300

15'991.00

9.50149

13'081.75

7.77288

168'400

16'003.00

9.50297

13'095.65

7.77652

168'500

16'015.00

9.50445

13'103.45

7.77652

168'600

16'027.00

9.50593

13'117.35

7.78016

168'700

16'039.00

9.50741

13'125.15

7.78016

168'800

16'051.00

9.50889

13'139.00

7.78378

168'900

16'063.00

9.51036

13'146.80

7.78378

169'000

16'075.00

9.51183

13'160.70

7.78740

169'100

16'087.00

9.51331

13'174.60

7.79101

169'200

16'099.00

9.51478

13'182.40

7.79101

169'300

16'111.00

9.51624

13'196.25

7.79461

169'400

16'123.00

9.51771

13'204.05

7.79461

169'500

16'135.00

9.51917

13'217.95

7.79821

169'600

16'147.00

9.52064

13'225.75

7.79821

169'700

16'159.00

9.52210

13'239.65

7.80179

169'800

16'171.00

9.52356

13'247.45

7.80179

169'900

16'183.00

9.52501

13'261.30

7.80537

170'000

16'195.00

9.52647

13'269.15

7.80537

170'100

16'207.00

9.52792

13'283.00

7.80894

170'200

16'219.00

9.52938

13'290.80

7.80894

170'300

16'231.00

9.53083

13'304.70

7.81250

170'400

16'243.00

9.53228

13'312.50

7.81250

170'500

16'255.00

9.53372

13'326.35

7.81605

170'600

16'267.00

9.53517

13'334.20

7.81605

170'700

16'279.00

9.53661

13'348.05

7.81960

170'800

16'291.00

9.53806

13'355.90

7.81960

170'900

16'303.00

9.53950

13'369.75

7.82314

171'000

16'315.00

9.54094

13'383.60

7.82667

171'100

16'327.00

9.54237

13'391.45

7.82667

171'200

16'339.00

9.54381

13'405.30

7.83019

171'300

16'351.00

9.54524

13'413.10

7.83019

171'400

16'363.00

9.54667

13'426.95

7.83370

171'500

16'375.00

9.54810

13'434.80

7.83370

171'600

16'387.00

9.54953

13'448.65

7.83721

171'700

16'399.00

9.55096

13'456.50

7.83721

171'800

16'411.00

9.55239

13'470.35

7.84071

171'900

16'423.00

9.55381

13'478.20

7.84071

172'000

16'435.00

9.55523

13'492.00

7.84420

172'100

16'447.00

9.55665

13'499.85

7.84420

172'200

16'459.00

9.55807

13'513.70

7.84768

172'300

16'471.00

9.55949

13'521.55

7.84768

172'400

16'483.00

9.56090

13'535.40

7.85116

172'500

16'495.00

9.56232

13'543.25

7.85116

172'600

16'507.00

9.56373

13'557.10

7.85463

172'700

16'519.00

9.56514

13'564.95

7.85463

172'800

16'531.00

9.56655

13'578.80

7.85809

172'900

16'543.00

9.56796

13'592.60

7.86154

173'000

16'555.00

9.56936

13'600.45

7.86154

173'100

16'567.00

9.57077

13'614.30

7.86498

173'200

16'579.00

9.57217

13'622.15

7.86498

173'300

16'591.00

9.57357

13'635.95

7.86842

30

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

173'400

16'603.00

9.57497

13'643.85

7.86842

173'500

16'615.00

9.57637

13'657.65

7.87185

173'600

16'627.00

9.57776

13'665.55

7.87185

173'700

16'639.00

9.57916

13'679.35

7.87527

173'800

16'651.00

9.58055

13'687.20

7.87527

173'900

16'663.00

9.58194

13'701.05

7.87869

174'000

16'675.00

9.58333

13'708.90

7.87869

174'100

16'687.00

9.58472

13'722.75

7.88210

174'200

16'699.00

9.58611

13'730.60

7.88210

174'300

16'711.00

9.58749

13'744.45

7.88550

174'400

16'723.00

9.58888

13'752.30

7.88550

174'500

16'735.00

9.59026

13'766.10

7.88889

174'600

16'747.00

9.59164

13'774.00

7.88889

174'700

16'759.00

9.59302

13'787.80

7.89227

174'800

16'771.00

9.59439

13'801.60

7.89565

174'900

16'783.00

9.59577

13'809.50

7.89565

175'000

16'795.00

9.59714

13'823.30

7.89902

175'100

16'807.00

9.59852

13'831.20

7.89902

175'200

16'819.00

9.59989

13'845.00

7.90239

175'300

16'831.00

9.60125

13'852.90

7.90239

175'400

16'843.00

9.60262

13'866.65

7.90574

175'500

16'855.00

9.60399

13'874.55

7.90574

175'600

16'867.00

9.60535

13'888.35

7.90909

175'700

16'879.00

9.60672

13'896.25

7.90909

175'800

16'891.00

9.60808

13'910.05

7.91243

175'900

16'903.00

9.60944

13'917.95

7.91243

176'000

16'915.00

9.61080

13'931.75

7.91577

176'100

16'927.00

9.61215

13'939.65

7.91577

176'200

16'939.00

9.61351

13'953.45

7.91909

176'300

16'951.00

9.61486

13'961.35

7.91909

176'400

16'963.00

9.61621

13'975.15

7.92241

176'500

16'975.00

9.61756

13'983.05

7.92241

176'600

16'987.00

9.61891

13'996.85

7.92573

176'700

16'999.00

9.62026

14'010.60

7.92903

176'800

17'011.00

9.62161

14'018.55

7.92903

176'900

17'023.00

9.62295

14'032.30

7.93233

177'000

17'035.00

9.62429

14'040.20

7.93233

177'100

17'047.00

9.62564

14'054.00

7.93562

177'200

17'059.00

9.62698

14'061.90

7.93562

177'300

17'071.00

9.62831

14'075.70

7.93891

177'400

17'083.00

9.62965

14'083.65

7.93891

177'500

17'095.00

9.63099

14'097.35

7.94218

177'600

17'107.00

9.63232

14'105.30

7.94218

177'700

17'119.00

9.63365

14'119.05

7.94545

177'800

17'131.00

9.63498

14'127.00

7.94545

177'900

17'143.00

9.63631

14'140.75

7.94872

178'000

17'155.00

9.63764

14'148.70

7.94872

178'100

17'167.00

9.63897

14'162.45

7.95197

178'200

17'179.00

9.64029

14'170.40

7.95197

178'300

17'191.00

9.64162

14'184.15

7.95522

178'400

17'203.00

9.64294

14'192.10

7.95522

178'500

17'215.00

9.64426

14'205.85

7.95847

178'600

17'227.00

9.64558

14'219.60

7.96170

178'700

17'239.00

9.64689

14'227.55

7.96170

178'800

17'251.00

9.64821

14'241.30

7.96493

178'900

17'263.00

9.64952

14'249.25

7.96493

31

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

179'000

17'275.00

9.65084

14'263.00

7.96815

179'100

17'287.00

9.65215

14'270.95

7.96815

179'200

17'299.00

9.65346

14'284.70

7.97137

179'300

17'311.00

9.65477

14'292.65

7.97137

179'400

17'323.00

9.65608

14'306.40

7.97458

179'500

17'335.00

9.65738

14'314.35

7.97458

179'600

17'347.00

9.65869

14'328.10

7.97778

179'700

17'359.00

9.65999

14'336.05

7.97778

179'800

17'371.00

9.66129

14'349.80

7.98097

179'900

17'383.00

9.66259

14'357.75

7.98097

180'000

17'395.00

9.66389

14'371.50

7.98416

180'100

17'407.00

9.66519

14'379.45

7.98416

180'200

17'419.00

9.66648

14'393.20

7.98734

180'300

17'431.00

9.66778

14'401.15

7.98734

180'400

17'443.00

9.66907

14'414.90

7.99052

180'500

17'455.00

9.67036

14'428.60

7.99368

180'600

17'467.00

9.67165

14'436.60

7.99368

180'700

17'479.00

9.67294

14'450.30

7.99685

180'800

17'491.00

9.67423

14'458.30

7.99685

180'900

17'503.00

9.67551

14'472.00

8.00000

181'000

17'515.00

9.67680

14'480.00

8.00000

181'100

17'527.00

9.67808

14'493.70

8.00315

181'200

17'539.00

9.67936

14'501.70

8.00315

181'300

17'551.00

9.68064

14'515.40

8.00629

181'400

17'563.00

9.68192

14'523.40

8.00629

181'500

17'575.00

9.68320

14'537.10

8.00942

181'600

17'587.00

9.68447

14'545.10

8.00942

181'700

17'599.00

9.68575

14'558.80

8.01255

181'800

17'611.00

9.68702

14'566.80

8.01255

181'900

17'623.00

9.68829

14'580.50

8.01567

182'000

17'635.00

9.68956

14'588.50

8.01567

182'100

17'647.00

9.69083

14'602.20

8.01879

182'200

17'659.00

9.69210

14'610.25

8.01879

182'300

17'671.00

9.69336

14'623.90

8.02190

182'400

17'683.00

9.69463

14'637.60

8.02500

182'500

17'695.00

9.69589

14'645.65

8.02500

182'600

17'707.00

9.69715

14'659.30

8.02810

182'700

17'719.00

9.69841

14'667.35

8.02810

182'800

17'731.00

9.69967

14'681.00

8.03119

182'900

17'743.00

9.70093

14'689.05

8.03119

183'000

17'755.00

9.70219

14'702.70

8.03427

183'100

17'767.00

9.70344

14'710.75

8.03427

183'200

17'779.00

9.70469

14'724.40

8.03734

183'300

17'791.00

9.70595

14'732.45

8.03734

183'400

17'803.00

9.70720

14'746.10

8.04041

183'500

17'815.00

9.70845

14'754.15

8.04041

183'600

17'827.00

9.70969

14'767.85

8.04348

183'700

17'839.00

9.71094

14'775.85

8.04348

183'800

17'851.00

9.71219

14'789.55

8.04654

183'900

17'863.00

9.71343

14'797.60

8.04654

184'000

17'875.00

9.71467

14'811.25

8.04959

184'100

17'887.00

9.71592

14'819.30

8.04959

184'200

17'899.00

9.71716

14'832.95

8.05263

184'300

17'911.00

9.71839

14'846.60

8.05567

184'400

17'923.00

9.71963

14'854.65

8.05567

184'500

17'935.00

9.72087

14'868.30

8.05870

32

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

184'600

17'947.00

9.72210

14'876.35

8.05870

184'700

17'959.00

9.72334

14'890.00

8.06173

184'800

17'971.00

9.72457

14'898.10

8.06173

184'900

17'983.00

9.72580

14'911.70

8.06475

185'000

17'995.00

9.72703

14'919.80

8.06475

185'100

18'007.00

9.72825

14'933.40

8.06776

185'200

18'019.00

9.72948

14'941.50

8.06776

185'300

18'031.00

9.73071

14'955.15

8.07077

185'400

18'043.00

9.73193

14'963.20

8.07077

185'500

18'055.00

9.73315

14'976.85

8.07377

185'600

18'067.00

9.73438

14'984.90

8.07377

185'700

18'079.00

9.73560

14'998.55

8.07677

185'800

18'091.00

9.73681

15'006.65

8.07677

185'900

18'103.00

9.73803

15'020.25

8.07975

186'000

18'115.00

9.73925

15'028.35

8.07975

186'100

18'127.00

9.74046

15'042.00

8.08274

186'200

18'139.00

9.74168

15'055.60

8.08571

186'300

18'151.00

9.74289

15'063.70

8.08571

186'400

18'163.00

9.74410

15'077.30

8.08869

186'500

18'175.00

9.74531

15'085.40

8.08869

186'600

18'187.00

9.74652

15'099.00

8.09165

186'700

18'199.00

9.74772

15'107.10

8.09165

186'800

18'211.00

9.74893

15'120.75

8.09461

186'900

18'223.00

9.75013

15'128.85

8.09461

187'000

18'235.00

9.75134

15'142.45

8.09756

187'100

18'247.00

9.75254

15'150.55

8.09756

187'200

18'259.00

9.75374

15'164.15

8.10051

187'300

18'271.00

9.75494

15'172.25

8.10051

187'400

18'283.00

9.75614

15'185.85

8.10345

187'500

18'295.00

9.75733

15'193.95

8.10345

187'600

18'307.00

9.75853

15'207.55

8.10638

187'700

18'319.00

9.75972

15'215.70

8.10638

187'800

18'331.00

9.76092

15'229.30

8.10931

187'900

18'343.00

9.76211

15'237.40

8.10931

188'000

18'355.00

9.76330

15'251.00

8.11223

188'100

18'367.00

9.76449

15'264.60

8.11515

188'200

18'379.00

9.76567

15'272.70

8.11515

188'300

18'391.00

9.76686

15'286.30

8.11806

188'400

18'403.00

9.76805

15'294.45

8.11806

188'500

18'415.00

9.76923

15'308.05

8.12097

188'600

18'427.00

9.77041

15'316.15

8.12097

188'700

18'439.00

9.77160

15'329.75

8.12387

188'800

18'451.00

9.77278

15'337.85

8.12387

188'900

18'463.00

9.77395

15'351.45

8.12676

189'000

18'475.00

9.77513

15'359.60

8.12676

189'100

18'487.00

9.77631

15'373.15

8.12965

189'200

18'499.00

9.77748

15'381.30

8.12965

189'300

18'511.00

9.77866

15'394.90

8.13253

189'400

18'523.00

9.77983

15'403.00

8.13253

189'500

18'535.00

9.78100

15'416.60

8.13541

189'600

18'547.00

9.78217

15'424.75

8.13541

189'700

18'559.00

9.78334

15'438.30

8.13828

189'800

18'571.00

9.78451

15'446.45

8.13828

189'900

18'583.00

9.78568

15'460.00

8.14114

190'000

18'595.00

9.78684

15'473.60

8.14400

190'100

18'607.00

9.78801

15'481.75

8.14400

33

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

190'200

18'619.00

9.78917

15'495.30

8.14685

190'300

18'631.00

9.79033

15'503.45

8.14685

190'400

18'643.00

9.79149

15'517.05

8.14970

190'500

18'655.00

9.79265

15'525.20

8.14970

190'600

18'667.00

9.79381

15'538.75

8.15254

190'700

18'679.00

9.79497

15'546.90

8.15254

190'800

18'691.00

9.79612

15'560.45

8.15538

190'900

18'703.00

9.79728

15'568.60

8.15538

191'000

18'715.00

9.79843

15'582.20

8.15821

191'100

18'727.00

9.79958

15'590.35

8.15821

191'200

18'739.00

9.80073

15'603.90

8.16103

191'300

18'751.00

9.80188

15'612.05

8.16103

191'400

18'763.00

9.80303

15'625.60

8.16385

191'500

18'775.00

9.80418

15'633.75

8.16385

191'600

18'787.00

9.80532

15'647.35

8.16667

191'700

18'799.00

9.80647

15'655.50

8.16667

191'800

18'811.00

9.80761

15'669.05

8.16947

191'900

18'823.00

9.80875

15'682.60

8.17228

192'000

18'835.00

9.80990

15'690.80

8.17228

192'100

18'847.00

9.81104

15'704.30

8.17507

192'200

18'859.00

9.81217

15'712.50

8.17507

192'300

18'871.00

9.81331

15'726.05

8.17787

192'400

18'883.00

9.81445

15'734.20

8.17787

192'500

18'895.00

9.81558

15'747.75

8.18065

192'600

18'907.00

9.81672

15'755.95

8.18065

192'700

18'919.00

9.81785

15'769.45

8.18343

192'800

18'931.00

9.81898

15'777.65

8.18343

192'900

18'943.00

9.82011

15'791.20

8.18621

193'000

18'955.00

9.82124

15'799.40

8.18621

193'100

18'967.00

9.82237

15'812.90

8.18898

193'200

18'979.00

9.82350

15'821.10

8.18898

193'300

18'991.00

9.82462

15'834.65

8.19174

193'400

19'003.00

9.82575

15'842.85

8.19174

193'500

19'015.00

9.82687

15'856.35

8.19450

193'600

19'027.00

9.82800

15'864.55

8.19450

193'700

19'039.00

9.82912

15'878.05

8.19725

193'800

19'051.00

9.83024

15'891.60

8.20000

193'900

19'063.00

9.83136

15'899.80

8.20000

194'000

19'075.00

9.83247

15'913.30

8.20274

194'100

19'087.00

9.83359

15'921.50

8.20274

194'200

19'099.00

9.83471

15'935.05

8.20548

194'300

19'111.00

9.83582

15'943.25

8.20548

194'400

19'123.00

9.83693

15'956.75

8.20821

194'500

19'135.00

9.83805

15'964.95

8.20821

194'600

19'147.00

9.83916

15'978.50

8.21094

194'700

19'159.00

9.84027

15'986.70

8.21094

194'800

19'171.00

9.84138

16'000.20

8.21366

194'900

19'183.00

9.84248

16'008.40

8.21366

195'000

19'195.00

9.84359

16'021.90

8.21637

195'100

19'207.00

9.84470

16'030.15

8.21637

195'200

19'219.00

9.84580

16'043.65

8.21908

195'300

19'231.00

9.84690

16'051.85

8.21908

195'400

19'243.00

9.84800

16'065.40

8.22179

195'500

19'255.00

9.84910

16'073.60

8.22179

195'600

19'267.00

9.85020

16'087.10

8.22449

195'700

19'279.00

9.85130

16'100.60

8.22718

34

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

195'800

19'291.00

9.85240

16'108.80

8.22718

195'900

19'303.00

9.85350

16'122.30

8.22987

196'000

19'315.00

9.85459

16'130.55

8.22987

196'100

19'327.00

9.85569

16'144.05

8.23256

196'200

19'339.00

9.85678

16'152.30

8.23256

196'300

19'351.00

9.85787

16'165.80

8.23524

196'400

19'363.00

9.85896

16'174.00

8.23524

196'500

19'375.00

9.86005

16'187.50

8.23791

196'600

19'387.00

9.86114

16'195.75

8.23791

196'700

19'399.00

9.86223

16'209.20

8.24058

196'800

19'411.00

9.86331

16'217.45

8.24058

196'900

19'423.00

9.86440

16'230.95

8.24324

197'000

19'435.00

9.86548

16'239.20

8.24324

197'100

19'447.00

9.86657

16'252.65

8.24590

197'200

19'459.00

9.86765

16'260.90

8.24590

197'300

19'471.00

9.86873

16'274.40

8.24855

197'400

19'483.00

9.86981

16'282.65

8.24855

197'500

19'495.00

9.87089

16'296.10

8.25120

197'600

19'507.00

9.87196

16'309.60

8.25385

197'700

19'519.00

9.87304

16'317.85

8.25385

197'800

19'531.00

9.87412

16'331.30

8.25648

197'900

19'543.00

9.87519

16'339.55

8.25648

198'000

19'555.00

9.87626

16'353.05

8.25912

198'100

19'567.00

9.87733

16'361.30

8.25912

198'200

19'579.00

9.87841

16'374.75

8.26174

198'300

19'591.00

9.87948

16'383.05

8.26174

198'400

19'603.00

9.88054

16'396.50

8.26437

198'500

19'615.00

9.88161

16'404.75

8.26437

198'600

19'627.00

9.88268

16'418.25

8.26699

198'700

19'639.00

9.88374

16'426.50

8.26699

198'800

19'651.00

9.88481

16'439.95

8.26960

198'900

19'663.00

9.88587

16'448.25

8.26960

199'000

19'675.00

9.88693

16'461.70

8.27221

199'100

19'687.00

9.88800

16'469.95

8.27221

199'200

19'699.00

9.88906

16'483.40

8.27481

199'300

19'711.00

9.89012

16'491.70

8.27481

199'400

19'723.00

9.89117

16'505.15

8.27741

199'500

19'735.00

9.89223

16'518.60

8.28000

199'600

19'747.00

9.89329

16'526.90

8.28000

199'700

19'759.00

9.89434

16'540.35

8.28259

199'800

19'771.00

9.89540

16'548.60

8.28259

199'900

19'783.00

9.89645

16'562.05

8.28517

200'000

19'795.00

9.89750

16'570.35

8.28517

200'100

19'807.00

9.89855

16'583.80

8.28775

200'200

19'819.00

9.89960

16'592.10

8.28775

200'300

19'831.00

9.90065

16'605.50

8.29032

200'400

19'843.00

9.90170

16'613.80

8.29032

200'500

19'855.00

9.90274

16'627.25

8.29289

200'600

19'867.00

9.90379

16'635.55

8.29289

200'700

19'879.00

9.90483

16'648.95

8.29545

200'800

19'891.00

9.90588

16'657.25

8.29545

200'900

19'903.00

9.90692

16'670.70

8.29801

201'000

19'915.00

9.90796

16'679.00

8.29801

201'100

19'927.00

9.90900

16'692.45

8.30057

201'200

19'939.00

9.91004

16'700.75

8.30057

201'300

19'951.00

9.91108

16'714.20

8.30312

35

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

201'400

19'963.00

9.91212

16'727.60

8.30566

201'500

19'975.00

9.91315

16'735.90

8.30566

201'600

19'987.00

9.91419

16'749.35

8.30820

201'700

19'999.00

9.91522

16'757.65

8.30820

201'800

20'011.00

9.91625

16'771.05

8.31073

201'900

20'023.00

9.91729

16'779.35

8.31073

202'000

20'035.00

9.91832

16'792.80

8.31326

202'100

20'047.00

9.91935

16'801.10

8.31326

202'200

20'059.00

9.92038

16'814.55

8.31579

202'300

20'071.00

9.92140

16'822.85

8.31579

202'400

20'083.00

9.92243

16'836.25

8.31831

202'500

20'095.00

9.92346

16'844.60

8.31831

202'600

20'107.00

9.92448

16'858.00

8.32083

202'700

20'119.00

9.92551

16'866.30

8.32083

202'800

20'131.00

9.92653

16'879.75

8.32334

202'900

20'143.00

9.92755

16'888.05

8.32334

203'000

20'155.00

9.92857

16'901.45

8.32584

203'100

20'167.00

9.92959

16'909.80

8.32584

203'200

20'179.00

9.93061

16'923.20

8.32834

203'300

20'191.00

9.93163

16'936.60

8.33084

203'400

20'203.00

9.93265

16'944.95

8.33084

203'500

20'215.00

9.93366

16'958.35

8.33333

203'600

20'227.00

9.93468

16'966.65

8.33333

203'700

20'239.00

9.93569

16'980.05

8.33582

203'800

20'251.00

9.93670

16'988.40

8.33582

203'900

20'263.00

9.93771

17'001.80

8.33830

204'000

20'275.00

9.93873

17'010.15

8.33830

204'100

20'287.00

9.93974

17'023.55

8.34078

204'200

20'299.00

9.94074

17'031.85

8.34078

204'300

20'311.00

9.94175

17'045.30

8.34326

204'400

20'323.00

9.94276

17'053.60

8.34326

204'500

20'335.00

9.94377

17'067.00

8.34572

204'600

20'347.00

9.94477

17'075.35

8.34572

204'700

20'359.00

9.94577

17'088.75

8.34819

204'800

20'371.00

9.94678

17'097.10

8.34819

204'900

20'383.00

9.94778

17'110.50

8.35065

205'000

20'395.00

9.94878

17'118.85

8.35065

205'100

20'407.00

9.94978

17'132.20

8.35310

205'200

20'419.00

9.95078

17'145.60

8.35556

205'300

20'431.00

9.95178

17'153.95

8.35556

205'400

20'443.00

9.95278

17'167.35

8.35800

205'500

20'455.00

9.95377

17'175.70

8.35800

205'600

20'467.00

9.95477

17'189.05

8.36044

205'700

20'479.00

9.95576

17'197.45

8.36044

205'800

20'491.00

9.95675

17'210.80

8.36288

205'900

20'503.00

9.95775

17'219.15

8.36288

206'000

20'515.00

9.95874

17'232.55

8.36531

206'100

20'527.00

9.95973

17'240.90

8.36531

206'200

20'539.00

9.96072

17'254.30

8.36774

206'300

20'551.00

9.96171

17'262.65

8.36774

206'400

20'563.00

9.96269

17'276.05

8.37017

206'500

20'575.00

9.96368

17'284.40

8.37017

206'600

20'587.00

9.96467

17'297.75

8.37259

206'700

20'599.00

9.96565

17'306.15

8.37259

206'800

20'611.00

9.96663

17'319.50

8.37500

206'900

20'623.00

9.96762

17'327.90

8.37500

36

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

207'000

20'635.00

9.96860

17'341.25

8.37741

207'100

20'647.00

9.96958

17'354.60

8.37982

207'200

20'659.00

9.97056

17'363.00

8.37982

207'300

20'671.00

9.97154

17'376.35

8.38222

207'400

20'683.00

9.97252

17'384.70

8.38222

207'500

20'695.00

9.97349

17'398.10

8.38462

207'600

20'707.00

9.97447

17'406.45

8.38462

207'700

20'719.00

9.97545

17'419.80

8.38701

207'800

20'731.00

9.97642

17'428.20

8.38701

207'900

20'743.00

9.97739

17'441.55

8.38940

208'000

20'755.00

9.97837

17'449.95

8.38940

208'100

20'767.00

9.97934

17'463.30

8.39178

208'200

20'779.00

9.98031

17'471.70

8.39178

208'300

20'791.00

9.98128

17'485.05

8.39416

208'400

20'803.00

9.98225

17'493.45

8.39416

208'500

20'815.00

9.98321

17'506.80

8.39654

208'600

20'827.00

9.98418

17'515.20

8.39654

208'700

20'839.00

9.98515

17'528.55

8.39891

208'800

20'851.00

9.98611

17'536.90

8.39891

208'900

20'863.00

9.98708

17'550.25

8.40127

209'000

20'875.00

9.98804

17'563.60

8.40364

209'100

20'887.00

9.98900

17'572.00

8.40364

209'200

20'899.00

9.98996

17'585.35

8.40599

209'300

20'911.00

9.99092

17'593.75

8.40599

209'400

20'923.00

9.99188

17'607.10

8.40835

209'500

20'935.00

9.99284

17'615.50

8.40835

209'600

20'947.00

9.99380

17'628.85

8.41070

209'700

20'959.00

9.99475

17'637.25

8.41070

209'800

20'971.00

9.99571

17'650.55

8.41304

209'900

20'983.00

9.99667

17'658.95

8.41304

210'000

20'995.00

9.99762

17'672.30

8.41538

210'100

21'007.00

9.99857

17'680.70

8.41538

210'200

21'019.00

9.99952

17'694.05

8.41772

210'300

21'031.00

10.00048

17'702.45

8.41772

210'400

21'043.00

10.00143

17'715.80

8.42005

210'500

21'055.00

10.00238

17'724.20

8.42005

210'600

21'067.00

10.00332

17'737.55

8.42238

210'700

21'079.00

10.00427

17'745.95

8.42238

210'800

21'091.00

10.00522

17'759.30

8.42471

210'900

21'103.00

10.00616

17'772.60

8.42703

211'000

21'115.00

10.00711

17'781.05

8.42703

211'100

21'127.00

10.00805

17'794.35

8.42934

211'200

21'139.00

10.00900

17'802.75

8.42934

211'300

21'151.00

10.00994

17'816.10

8.43165

211'400

21'163.00

10.01088

17'824.50

8.43165

211'500

21'175.00

10.01182

17'837.85

8.43396

211'600

21'187.00

10.01276

17'846.25

8.43396

211'700

21'199.00

10.01370

17'859.60

8.43627

211'800

21'211.00

10.01464

17'868.00

8.43627

211'900

21'223.00

10.01557

17'881.35

8.43857

212'000

21'235.00

10.01651

17'889.75

8.43857

212'100

21'247.00

10.01744

17'903.05

8.44086

212'200

21'259.00

10.01838

17'911.50

8.44086

212'300

21'271.00

10.01931

17'924.80

8.44315

212'400

21'283.00

10.02024

17'933.25

8.44315

212'500

21'295.00

10.02118

17'946.55

8.44544

37

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

212'600

21'307.00

10.02211

17'955.00

8.44544

212'700

21'319.00

10.02304

17'968.30

8.44772

212'800

21'331.00

10.02397

17'981.60

8.45000

212'900

21'343.00

10.02489

17'990.05

8.45000

213'000

21'355.00

10.02582

18'003.35

8.45227

213'100

21'367.00

10.02675

18'011.80

8.45227

213'200

21'379.00

10.02767

18'025.10

8.45455

213'300

21'391.00

10.02860

18'033.55

8.45455

213'400

21'403.00

10.02952

18'046.85

8.45681

213'500

21'415.00

10.03044

18'055.30

8.45681

213'600

21'427.00

10.03137

18'068.55

8.45907

213'700

21'439.00

10.03229

18'077.05

8.45907

213'800

21'451.00

10.03321

18'090.30

8.46133

213'900

21'463.00

10.03413

18'098.80

8.46133

214'000

21'475.00

10.03505

18'112.10

8.46359

214'100

21'487.00

10.03596

18'120.55

8.46359

214'200

21'499.00

10.03688

18'133.85

8.46584

214'300

21'511.00

10.03780

18'142.30

8.46584

214'400

21'523.00

10.03871

18'155.60

8.46809

214'500

21'535.00

10.03963

18'164.05

8.46809

214'600

21'547.00

10.04054

18'177.35

8.47033

214'700

21'559.00

10.04145

18'190.60

8.47257

214'800

21'571.00

10.04236

18'199.10

8.47257

214'900

21'583.00

10.04328

18'212.35

8.47480

215'000

21'595.00

10.04419

18'220.80

8.47480

215'100

21'607.00

10.04510

18'234.10

8.47703

215'200

21'619.00

10.04600

18'242.55

8.47703

215'300

21'631.00

10.04691

18'255.85

8.47926

215'400

21'643.00

10.04782

18'264.35

8.47926

215'500

21'655.00

10.04872

18'277.60

8.48148

215'600

21'667.00

10.04963

18'286.05

8.48148

215'700

21'679.00

10.05053

18'299.35

8.48370

215'800

21'691.00

10.05144

18'307.80

8.48370

215'900

21'703.00

10.05234

18'321.10

8.48592

216'000

21'715.00

10.05324

18'329.60

8.48592

216'100

21'727.00

10.05414

18'342.85

8.48813

216'200

21'739.00

10.05504

18'351.35

8.48813

216'300

21'751.00

10.05594

18'364.60

8.49033

216'400

21'763.00

10.05684

18'373.05

8.49033

216'500

21'775.00

10.05774

18'386.35

8.49254

216'600

21'787.00

10.05863

18'399.60

8.49474

216'700

21'799.00

10.05953

18'408.10

8.49474

216'800

21'811.00

10.06042

18'421.35

8.49693

216'900

21'823.00

10.06132

18'429.85

8.49693

217'000

21'835.00

10.06221

18'443.10

8.49912

217'100

21'847.00

10.06310

18'451.60

8.49912

217'200

21'859.00

10.06400

18'464.85

8.50131

217'300

21'871.00

10.06489

18'473.35

8.50131

217'400

21'883.00

10.06578

18'486.60

8.50350

217'500

21'895.00

10.06667

18'495.10

8.50350

217'600

21'907.00

10.06756

18'508.35

8.50568

217'700

21'919.00

10.06844

18'516.85

8.50568

217'800

21'931.00

10.06933

18'530.10

8.50785

217'900

21'943.00

10.07022

18'538.60

8.50785

218'000

21'955.00

10.07110

18'551.85

8.51003

218'100

21'967.00

10.07199

18'560.40

8.51003

38

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

218'200

21'979.00

10.07287

18'573.60

8.51220

218'300

21'991.00

10.07375

18'582.15

8.51220

218'400

22'003.00

10.07463

18'595.35

8.51436

218'500

22'015.00

10.07551

18'608.60

8.51652

218'600

22'027.00

10.07640

18'617.10

8.51652

218'700

22'039.00

10.07727

18'630.35

8.51868

218'800

22'051.00

10.07815

18'638.85

8.51868

218'900

22'063.00

10.07903

18'652.10

8.52083

219'000

22'075.00

10.07991

18'660.60

8.52083

219'100

22'087.00

10.08079

18'673.85

8.52298

219'200

22'099.00

10.08166

18'682.35

8.52298

219'300

22'111.00

10.08254

18'695.60

8.52513

219'400

22'123.00

10.08341

18'704.15

8.52513

219'500

22'135.00

10.08428

18'717.35

8.52727

219'600

22'147.00

10.08515

18'725.90

8.52727

219'700

22'159.00

10.08603

18'739.10

8.52941

219'800

22'171.00

10.08690

18'747.65

8.52941

219'900

22'183.00

10.08777

18'760.90

8.53155

220'000

22'195.00

10.08864

18'769.40

8.53155

220'100

22'207.00

10.08950

18'782.65

8.53368

220'200

22'219.00

10.09037

18'791.15

8.53368

220'300

22'231.00

10.09124

18'804.40

8.53581

220'400

22'243.00

10.09211

18'817.60

8.53793

220'500

22'255.00

10.09297

18'826.15

8.53793

220'600

22'267.00

10.09383

18'839.35

8.54005

220'700

22'279.00

10.09470

18'847.90

8.54005

220'800

22'291.00

10.09556

18'861.10

8.54217

220'900

22'303.00

10.09642

18'869.65

8.54217

221'000

22'315.00

10.09729

18'882.85

8.54428

221'100

22'327.00

10.09815

18'891.40

8.54428

221'200

22'339.00

10.09901

18'904.60

8.54639

221'300

22'351.00

10.09986

18'913.15

8.54639

221'400

22'363.00

10.10072

18'926.40

8.54850

221'500

22'375.00

10.10158

18'934.95

8.54850

221'600

22'387.00

10.10244

18'948.15

8.55060

221'700

22'399.00

10.10329

18'956.70

8.55060

221'800

22'411.00

10.10415

18'969.90

8.55270

221'900

22'423.00

10.10500

18'978.45

8.55270

222'000

22'435.00

10.10586

18'991.65

8.55479

222'100

22'447.00

10.10671

19'000.20

8.55479

222'200

22'459.00

10.10756

19'013.40

8.55689

222'300

22'471.00

10.10841

19'026.60

8.55897

222'400

22'483.00

10.10926

19'035.15

8.55897

222'500

22'495.00

10.11011

19'048.35

8.56106

222'600

22'507.00

10.11096

19'056.90

8.56106

222'700

22'519.00

10.11181

19'070.10

8.56314

222'800

22'531.00

10.11266

19'078.70

8.56314

222'900

22'543.00

10.11350

19'091.90

8.56522

223'000

22'555.00

10.11435

19'100.45

8.56522

223'100

22'567.00

10.11519

19'113.60

8.56729

223'200

22'579.00

10.11604

19'122.20

8.56729

223'300

22'591.00

10.11688

19'135.40

8.56936

223'400

22'603.00

10.11773

19'143.95

8.56936

223'500

22'615.00

10.11857

19'157.15

8.57143

223'600

22'627.00

10.11941

19'165.70

8.57143

223'700

22'639.00

10.12025

19'178.90

8.57349

39

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

223'800

22'651.00

10.12109

19'187.45

8.57349

223'900

22'663.00

10.12193

19'200.65

8.57555

224'000

22'675.00

10.12277

19'209.25

8.57555

224'100

22'687.00

10.12361

19'222.40

8.57761

224'200

22'699.00

10.12444

19'235.60

8.57966

224'300

22'711.00

10.12528

19'244.20

8.57966

224'400

22'723.00

10.12611

19'257.35

8.58171

224'500

22'735.00

10.12695

19'265.95

8.58171

224'600

22'747.00

10.12778

19'279.10

8.58376

224'700

22'759.00

10.12862

19'287.70

8.58376

224'800

22'771.00

10.12945

19'300.90

8.58580

224'900

22'783.00

10.13028

19'309.45

8.58580

225'000

22'795.00

10.13111

19'322.65

8.58784

225'100

22'807.00

10.13194

19'331.25

8.58784

225'200

22'819.00

10.13277

19'344.40

8.58987

225'300

22'831.00

10.13360

19'353.00

8.58987

225'400

22'843.00

10.13443

19'366.15

8.59191

225'500

22'855.00

10.13525

19'374.75

8.59191

225'600

22'867.00

10.13608

19'387.90

8.59393

225'700

22'879.00

10.13691

19'396.50

8.59393

225'800

22'891.00

10.13773

19'409.70

8.59596

225'900

22'903.00

10.13856

19'418.25

8.59596

226'000

22'915.00

10.13938

19'431.45

8.59798

226'100

22'927.00

10.14020

19'444.60

8.60000

226'200

22'939.00

10.14103

19'453.20

8.60000

226'300

22'951.00

10.14185

19'466.35

8.60202

226'400

22'963.00

10.14267

19'474.95

8.60202

226'500

22'975.00

10.14349

19'488.15

8.60403

226'600

22'987.00

10.14431

19'496.75

8.60403

226'700

22'999.00

10.14513

19'509.90

8.60604

226'800

23'011.00

10.14594

19'518.50

8.60604

226'900

23'023.00

10.14676

19'531.65

8.60804

227'000

23'035.00

10.14758

19'540.25

8.60804

227'100

23'047.00

10.14839

19'553.40

8.61004

227'200

23'059.00

10.14921

19'562.00

8.61004

227'300

23'071.00

10.15002

19'575.15

8.61204

227'400

23'083.00

10.15084

19'583.80

8.61204

227'500

23'095.00

10.15165

19'596.95

8.61404

227'600

23'107.00

10.15246

19'605.55

8.61404

227'700

23'119.00

10.15327

19'618.70

8.61603

227'800

23'131.00

10.15408

19'627.30

8.61603

227'900

23'143.00

10.15489

19'640.45

8.61802

228'000

23'155.00

10.15570

19'653.60

8.62000

228'100

23'167.00

10.15651

19'662.20

8.62000

228'200

23'179.00

10.15732

19'675.35

8.62198

228'300

23'191.00

10.15813

19'684.00

8.62198

228'400

23'203.00

10.15893

19'697.10

8.62396

228'500

23'215.00

10.15974

19'705.75

8.62396

228'600

23'227.00

10.16054

19'718.90

8.62594

228'700

23'239.00

10.16135

19'727.50

8.62594

228'800

23'251.00

10.16215

19'740.65

8.62791

228'900

23'263.00

10.16295

19'749.30

8.62791

229'000

23'275.00

10.16376

19'762.45

8.62988

229'100

23'287.00

10.16456

19'771.05

8.62988

229'200

23'299.00

10.16536

19'784.20

8.63184

229'300

23'311.00

10.16616

19'792.80

8.63184

40

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

229'400

23'323.00

10.16696

19'805.95

8.63380

229'500

23'335.00

10.16776

19'814.55

8.63380

229'600

23'347.00

10.16855

19'827.70

8.63576

229'700

23'359.00

10.16935

19'836.35

8.63576

229'800

23'371.00

10.17015

19'849.50

8.63772

229'900

23'383.00

10.17094

19'862.60

8.63967

230'000

23'395.00

10.17174

19'871.25

8.63967

230'100

23'407.00

10.17253

19'884.35

8.64162

230'200

23'419.00

10.17333

19'893.00

8.64162

230'300

23'431.00

10.17412

19'906.10

8.64356

230'400

23'443.00

10.17491

19'914.75

8.64356

230'500

23'455.00

10.17570

19'927.90

8.64551

230'600

23'467.00

10.17650

19'936.55

8.64551

230'700

23'479.00

10.17729

19'949.65

8.64745

230'800

23'491.00

10.17808

19'958.30

8.64745

230'900

23'503.00

10.17887

19'971.40

8.64938

231'000

23'515.00

10.17965

19'980.05

8.64938

231'100

23'527.00

10.18044

19'993.20

8.65132

231'200

23'539.00

10.18123

20'001.85

8.65132

231'300

23'551.00

10.18201

20'014.95

8.65325

231'400

23'563.00

10.18280

20'023.60

8.65325

231'500

23'575.00

10.18359

20'036.70

8.65517

231'600

23'587.00

10.18437

20'045.35

8.65517

231'700

23'599.00

10.18515

20'058.50

8.65710

231'800

23'611.00

10.18594

20'071.60

8.65902

231'900

23'623.00

10.18672

20'080.25

8.65902

232'000

23'635.00

10.18750

20'093.35

8.66093

232'100

23'647.00

10.18828

20'102.00

8.66093

232'200

23'659.00

10.18906

20'115.15

8.66285

232'300

23'671.00

10.18984

20'123.80

8.66285

232'400

23'683.00

10.19062

20'136.90

8.66476

232'500

23'695.00

10.19140

20'145.55

8.66476

232'600

23'707.00

10.19218

20'158.65

8.66667

232'700

23'719.00

10.19295

20'167.35

8.66667

232'800

23'731.00

10.19373

20'180.45

8.66857

232'900

23'743.00

10.19450

20'189.10

8.66857

233'000

23'755.00

10.19528

20'202.20

8.67047

233'100

23'767.00

10.19605

20'210.85

8.67047

233'200

23'779.00

10.19683

20'223.95

8.67237

233'300

23'791.00

10.19760

20'232.65

8.67237

233'400

23'803.00

10.19837

20'245.75

8.67427

233'500

23'815.00

10.19914

20'254.40

8.67427

233'600

23'827.00

10.19991

20'267.50

8.67616

233'700

23'839.00

10.20068

20'280.60

8.67805

233'800

23'851.00

10.20145

20'289.30

8.67805

233'900

23'863.00

10.20222

20'302.40

8.67994

234'000

23'875.00

10.20299

20'311.05

8.67994

234'100

23'887.00

10.20376

20'324.15

8.68182

234'200

23'899.00

10.20453

20'332.80

8.68182

234'300

23'911.00

10.20529

20'345.90

8.68370

234'400

23'923.00

10.20606

20'354.60

8.68370

234'500

23'935.00

10.20682

20'367.70

8.68558

234'600

23'947.00

10.20759

20'376.35

8.68558

234'700

23'959.00

10.20835

20'389.45

8.68745

234'800

23'971.00

10.20911

20'398.15

8.68745

234'900

23'983.00

10.20988

20'411.20

8.68932

41

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

235'000

23'995.00

10.21064

20'419.90

8.68932

235'100

24'007.00

10.21140

20'433.00

8.69119

235'200

24'019.00

10.21216

20'441.70

8.69119

235'300

24'031.00

10.21292

20'454.75

8.69305

235'400

24'043.00

10.21368

20'463.45

8.69305

235'500

24'055.00

10.21444

20'476.55

8.69492

235'600

24'067.00

10.21520

20'489.60

8.69677

235'700

24'079.00

10.21595

20'498.30

8.69677

235'800

24'091.00

10.21671

20'511.35

8.69863

235'900

24'103.00

10.21747

20'520.05

8.69863

236'000

24'115.00

10.21822

20'533.15

8.70048

236'100

24'127.00

10.21898

20'541.85

8.70048

236'200

24'139.00

10.21973

20'554.90

8.70233

236'300

24'151.00

10.22048

20'563.60

8.70233

236'400

24'163.00

10.22124

20'576.70

8.70418

236'500

24'175.00

10.22199

20'585.40

8.70418

236'600

24'187.00

10.22274

20'598.45

8.70602

236'700

24'199.00

10.22349

20'607.15

8.70602

236'800

24'211.00

10.22424

20'620.25

8.70787

236'900

24'223.00

10.22499

20'628.95

8.70787

237'000

24'235.00

10.22574

20'642.00

8.70970

237'100

24'247.00

10.22649

20'650.70

8.70970

237'200

24'259.00

10.22723

20'663.75

8.71154

237'300

24'271.00

10.22798

20'672.50

8.71154

237'400

24'283.00

10.22873

20'685.55

8.71337

237'500

24'295.00

10.22947

20'698.60

8.71520

237'600

24'307.00

10.23022

20'707.30

8.71520

237'700

24'319.00

10.23096

20'720.40

8.71703

237'800

24'331.00

10.23171

20'729.10

8.71703

237'900

24'343.00

10.23245

20'742.15

8.71885

238'000

24'355.00

10.23319

20'750.85

8.71885

238'100

24'367.00

10.23394

20'763.90

8.72067

238'200

24'379.00

10.23468

20'772.65

8.72067

238'300

24'391.00

10.23542

20'785.70

8.72249

238'400

24'403.00

10.23616

20'794.40

8.72249

238'500

24'415.00

10.23690

20'807.45

8.72430

238'600

24'427.00

10.23764

20'816.20

8.72430

238'700

24'439.00

10.23837

20'829.20

8.72611

238'800

24'451.00

10.23911

20'837.95

8.72611

238'900

24'463.00

10.23985

20'851.00

8.72792

239'000

24'475.00

10.24059

20'859.75

8.72792

239'100

24'487.00

10.24132

20'872.80

8.72973

239'200

24'499.00

10.24206

20'881.50

8.72973

239'300

24'511.00

10.24279

20'894.55

8.73153

239'400

24'523.00

10.24353

20'907.60

8.73333

239'500

24'535.00

10.24426

20'916.35

8.73333

239'600

24'547.00

10.24499

20'929.35

8.73513

239'700

24'559.00

10.24572

20'938.10

8.73513

239'800

24'571.00

10.24646

20'951.15

8.73693

239'900

24'583.00

10.24719

20'959.90

8.73693

240'000

24'595.00

10.24792

20'972.95

8.73872

240'100

24'607.00

10.24865

20'981.65

8.73872

240'200

24'619.00

10.24938

20'994.70

8.74051

240'300

24'631.00

10.25010

21'003.45

8.74051

240'400

24'643.00

10.25083

21'016.45

8.74229

240'500

24'655.00

10.25156

21'025.20

8.74229

42

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

240'600

24'667.00

10.25229

21'038.25

8.74408

240'700

24'679.00

10.25301

21'047.00

8.74408

240'800

24'691.00

10.25374

21'060.05

8.74586

240'900

24'703.00

10.25446

21'068.80

8.74586

241'000

24'715.00

10.25519

21'081.80

8.74763

241'100

24'727.00

10.25591

21'090.55

8.74763

241'200

24'739.00

10.25663

21'103.60

8.74941

241'300

24'751.00

10.25736

21'116.60

8.75118

241'400

24'763.00

10.25808

21'125.35

8.75118

241'500

24'775.00

10.25880

21'138.35

8.75295

241'600

24'787.00

10.25952

21'147.15

8.75295

241'700

24'799.00

10.26024

21'160.15

8.75472

241'800

24'811.00

10.26096

21'168.90

8.75472

241'900

24'823.00

10.26168

21'181.95

8.75648

242'000

24'835.00

10.26240

21'190.70

8.75648

242'100

24'847.00

10.26311

21'203.70

8.75824

242'200

24'859.00

10.26383

21'212.45

8.75824

242'300

24'871.00

10.26455

21'225.50

8.76000

242'400

24'883.00

10.26526

21'234.25

8.76000

242'500

24'895.00

10.26598

21'247.25

8.76176

242'600

24'907.00

10.26669

21'256.05

8.76176

242'700

24'919.00

10.26741

21'269.05

8.76351

242'800

24'931.00

10.26812

21'277.80

8.76351

242'900

24'943.00

10.26883

21'290.80

8.76526

243'000

24'955.00

10.26955

21'299.60

8.76526

243'100

24'967.00

10.27026

21'312.60

8.76701

243'200

24'979.00

10.27097

21'325.60

8.76875

243'300

24'991.00

10.27168

21'334.35

8.76875

243'400

25'003.00

10.27239

21'347.35

8.77049

243'500

25'015.00

10.27310

21'356.15

8.77049

243'600

25'027.00

10.27381

21'369.15

8.77223

243'700

25'039.00

10.27452

21'377.90

8.77223

243'800

25'051.00

10.27523

21'390.95

8.77397

243'900

25'063.00

10.27593

21'399.70

8.77397

244'000

25'075.00

10.27664

21'412.70

8.77570

244'100

25'087.00

10.27735

21'421.50

8.77570

244'200

25'099.00

10.27805

21'434.50

8.77743

244'300

25'111.00

10.27876

21'443.25

8.77743

244'400

25'123.00

10.27946

21'456.25

8.77916

244'500

25'135.00

10.28016

21'465.05

8.77916

244'600

25'147.00

10.28087

21'478.05

8.78089

244'700

25'159.00

10.28157

21'486.85

8.78089

244'800

25'171.00

10.28227

21'499.85

8.78261

244'900

25'183.00

10.28297

21'508.60

8.78261

245'000

25'195.00

10.28367

21'521.60

8.78433

245'100

25'207.00

10.28437

21'534.60

8.78605

245'200

25'219.00

10.28507

21'543.40

8.78605

245'300

25'231.00

10.28577

21'556.40

8.78776

245'400

25'243.00

10.28647

21'565.15

8.78776

245'500

25'255.00

10.28717

21'578.15

8.78947

245'600

25'267.00

10.28787

21'586.95

8.78947

245'700

25'279.00

10.28856

21'599.95

8.79118

245'800

25'291.00

10.28926

21'608.70

8.79118

245'900

25'303.00

10.28996

21'621.70

8.79289

246'000

25'315.00

10.29065

21'630.50

8.79289

246'100

25'327.00

10.29134

21'643.50

8.79459

43

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

246'200

25'339.00

10.29204

21'652.30

8.79459

246'300

25'351.00

10.29273

21'665.30

8.79630

246'400

25'363.00

10.29343

21'674.10

8.79630

246'500

25'375.00

10.29412

21'687.05

8.79800

246'600

25'387.00

10.29481

21'695.85

8.79800

246'700

25'399.00

10.29550

21'708.85

8.79969

246'800

25'411.00

10.29619

21'717.65

8.79969

246'900

25'423.00

10.29688

21'730.65

8.80139

247'000

25'435.00

10.29757

21'743.60

8.80308

247'100

25'447.00

10.29826

21'752.40

8.80308

247'200

25'459.00

10.29895

21'765.40

8.80477

247'300

25'471.00

10.29964

21'774.20

8.80477

247'400

25'483.00

10.30032

21'787.15

8.80645

247'500

25'495.00

10.30101

21'795.95

8.80645

247'600

25'507.00

10.30170

21'808.95

8.80814

247'700

25'519.00

10.30238

21'817.75

8.80814

247'800

25'531.00

10.30307

21'830.75

8.80982

247'900

25'543.00

10.30375

21'839.55

8.80982

248'000

25'555.00

10.30444

21'852.50

8.81149

248'100

25'567.00

10.30512

21'861.30

8.81149

248'200

25'579.00

10.30580

21'874.30

8.81317

248'300

25'591.00

10.30648

21'883.10

8.81317

248'400

25'603.00

10.30717

21'896.05

8.81484

248'500

25'615.00

10.30785

21'904.90

8.81484

248'600

25'627.00

10.30853

21'917.85

8.81651

248'700

25'639.00

10.30921

21'926.65

8.81651

248'800

25'651.00

10.30989

21'939.65

8.81818

248'900

25'663.00

10.31057

21'952.60

8.81985

249'000

25'675.00

10.31124

21'961.45

8.81985

249'100

25'687.00

10.31192

21'974.40

8.82151

249'200

25'699.00

10.31260

21'983.20

8.82151

249'300

25'711.00

10.31328

21'996.15

8.82317

249'400

25'723.00

10.31395

22'005.00

8.82317

249'500

25'735.00

10.31463

22'017.95

8.82483

249'600

25'747.00

10.31530

22'026.80

8.82483

249'700

25'759.00

10.31598

22'039.70

8.82648

249'800

25'771.00

10.31665

22'048.55

8.82648

249'900

25'783.00

10.31733

22'061.50

8.82814

250'000

25'795.00

10.31800

22'070.35

8.82814

250'100

25'807.00

10.31867

22'083.30

8.82979

250'200

25'819.00

10.31934

22'092.15

8.82979

250'300

25'831.00

10.32002

22'105.10

8.83144

250'400

25'843.00

10.32069

22'113.95

8.83144

250'500

25'855.00

10.32136

22'126.85

8.83308

250'600

25'867.00

10.32203

22'135.70

8.83308

250'700

25'879.00

10.32270

22'148.65

8.83472

250'800

25'891.00

10.32337

22'161.60

8.83636

250'900

25'903.00

10.32403

22'170.45

8.83636

251'000

25'915.00

10.32470

22'183.40

8.83800

251'100

25'927.00

10.32537

22'192.20

8.83800

251'200

25'939.00

10.32604

22'205.20

8.83964

251'300

25'951.00

10.32670

22'214.00

8.83964

251'400

25'963.00

10.32737

22'226.95

8.84127

251'500

25'975.00

10.32803

22'235.80

8.84127

251'600

25'987.00

10.32870

22'248.75

8.84290

251'700

25'999.00

10.32936

22'257.60

8.84290

44

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

251'800

26'011.00

10.33002

22'270.55

8.84453

251'900

26'023.00

10.33069

22'279.35

8.84453

252'000

26'035.00

10.33135

22'292.30

8.84615

252'100

26'047.00

10.33201

22'301.15

8.84615

252'200

26'059.00

10.33267

22'314.10

8.84778

252'300

26'071.00

10.33333

22'322.95

8.84778

252'400

26'083.00

10.33399

22'335.90

8.84940

252'500

26'095.00

10.33465

22'344.75

8.84940

252'600

26'107.00

10.33531

22'357.70

8.85102

252'700

26'119.00

10.33597

22'370.60

8.85263

252'800

26'131.00

10.33663

22'379.45

8.85263

252'900

26'143.00

10.33729

22'392.35

8.85424

253'000

26'155.00

10.33794

22'401.25

8.85424

253'100

26'167.00

10.33860

22'414.20

8.85586

253'200

26'179.00

10.33926

22'423.05

8.85586

253'300

26'191.00

10.33991

22'435.95

8.85746

253'400

26'203.00

10.34057

22'444.80

8.85746

253'500

26'215.00

10.34122

22'457.75

8.85907

253'600

26'227.00

10.34188

22'466.60

8.85907

253'700

26'239.00

10.34253

22'479.50

8.86067

253'800

26'251.00

10.34318

22'488.40

8.86067

253'900

26'263.00

10.34384

22'501.35

8.86228

254'000

26'275.00

10.34449

22'510.20

8.86228

254'100

26'287.00

10.34514

22'523.10

8.86387

254'200

26'299.00

10.34579

22'531.95

8.86387

254'300

26'311.00

10.34644

22'544.90

8.86547

254'400

26'323.00

10.34709

22'553.75

8.86547

254'500

26'335.00

10.34774

22'566.65

8.86706

254'600

26'347.00

10.34839

22'579.60

8.86866

254'700

26'359.00

10.34904

22'588.50

8.86866

254'800

26'371.00

10.34969

22'601.40

8.87025

254'900

26'383.00

10.35033

22'610.25

8.87025

255'000

26'395.00

10.35098

22'623.15

8.87183

255'100

26'407.00

10.35163

22'632.05

8.87183

255'200

26'419.00

10.35227

22'644.95

8.87342

255'300

26'431.00

10.35292

22'653.85

8.87342

255'400

26'443.00

10.35356

22'666.75

8.87500

255'500

26'455.00

10.35421

22'675.65

8.87500

255'600

26'467.00

10.35485

22'688.55

8.87658

255'700

26'479.00

10.35549

22'697.40

8.87658

255'800

26'491.00

10.35614

22'710.35

8.87816

255'900

26'503.00

10.35678

22'719.20

8.87816

256'000

26'515.00

10.35742

22'732.10

8.87973

256'100

26'527.00

10.35806

22'741.00

8.87973

256'200

26'539.00

10.35870

22'753.90

8.88131

256'300

26'551.00

10.35934

22'762.80

8.88131

256'400

26'563.00

10.35998

22'775.70

8.88288

256'500

26'575.00

10.36062

22'790.50

8.88519

256'600

26'587.00

10.36126

22'799.40

8.88519

256'700

26'599.00

10.36190

22'814.20

8.88749

256'800

26'611.00

10.36254

22'823.05

8.88749

256'900

26'623.00

10.36318

22'837.85

8.88979

257'000

26'635.00

10.36381

22'846.75

8.88979

257'100

26'647.00

10.36445

22'861.55

8.89209

257'200

26'659.00

10.36509

22'870.45

8.89209

257'300

26'671.00

10.36572

22'885.25

8.89439

45

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

257'400

26'683.00

10.36636

22'894.15

8.89439

257'500

26'695.00

10.36699

22'908.95

8.89668

257'600

26'707.00

10.36762

22'917.85

8.89668

257'700

26'719.00

10.36826

22'932.65

8.89897

257'800

26'731.00

10.36889

22'941.55

8.89897

257'900

26'743.00

10.36952

22'956.30

8.90125

258'000

26'755.00

10.37016

22'965.25

8.90125

258'100

26'767.00

10.37079

22'980.00

8.90353

258'200

26'779.00

10.37142

22'988.90

8.90353

258'300

26'791.00

10.37205

23'003.70

8.90581

258'400

26'803.00

10.37268

23'018.50

8.90809

258'500

26'815.00

10.37331

23'027.40

8.90809

258'600

26'827.00

10.37394

23'042.20

8.91036

258'700

26'839.00

10.37457

23'051.10

8.91036

258'800

26'851.00

10.37519

23'065.90

8.91263

258'900

26'863.00

10.37582

23'074.80

8.91263

259'000

26'875.00

10.37645

23'089.55

8.91489

259'100

26'887.00

10.37707

23'098.50

8.91489

259'200

26'899.00

10.37770

23'113.30

8.91716

259'300

26'911.00

10.37833

23'122.20

8.91716

259'400

26'923.00

10.37895

23'136.95

8.91941

259'500

26'935.00

10.37958

23'145.85

8.91941

259'600

26'947.00

10.38020

23'160.65

8.92167

259'700

26'959.00

10.38082

23'169.60

8.92167

259'800

26'971.00

10.38145

23'184.35

8.92392

259'900

26'983.00

10.38207

23'193.25

8.92392

260'000

26'995.00

10.38269

23'208.05

8.92617

260'100

27'007.00

10.38331

23'216.95

8.92617

260'200

27'019.00

10.38394

23'231.70

8.92841

260'300

27'031.00

10.38456

23'246.50

8.93066

260'400

27'043.00

10.38518

23'255.45

8.93066

260'500

27'055.00

10.38580

23'270.20

8.93290

260'600

27'067.00

10.38642

23'279.15

8.93290

260'700

27'079.00

10.38703

23'293.90

8.93513

260'800

27'091.00

10.38765

23'302.80

8.93513

260'900

27'103.00

10.38827

23'317.55

8.93736

261'000

27'115.00

10.38889

23'326.50

8.93736

261'100

27'127.00

10.38951

23'341.25

8.93959

261'200

27'139.00

10.39012

23'350.20

8.93959

261'300

27'151.00

10.39074

23'365.00

8.94182

261'400

27'163.00

10.39135

23'373.90

8.94182

261'500

27'175.00

10.39197

23'388.65

8.94404

261'600

27'187.00

10.39258

23'397.60

8.94404

261'700

27'199.00

10.39320

23'412.35

8.94626

261'800

27'211.00

10.39381

23'421.30

8.94626

261'900

27'223.00

10.39443

23'436.05

8.94848

262'000

27'235.00

10.39504

23'445.00

8.94848

262'100

27'247.00

10.39565

23'459.75

8.95069

262'200

27'259.00

10.39626

23'474.50

8.95290

262'300

27'271.00

10.39687

23'483.45

8.95290

262'400

27'283.00

10.39748

23'498.20

8.95510

262'500

27'295.00

10.39810

23'507.15

8.95510

262'600

27'307.00

10.39871

23'521.90

8.95731

262'700

27'319.00

10.39931

23'530.85

8.95731

262'800

27'331.00

10.39992

23'545.60

8.95951

262'900

27'343.00

10.40053

23'554.55

8.95951

46

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

263'000

27'355.00

10.40114

23'569.30

8.96171

263'100

27'367.00

10.40175

23'578.25

8.96171

263'200

27'379.00

10.40236

23'593.00

8.96390

263'300

27'391.00

10.40296

23'601.95

8.96390

263'400

27'403.00

10.40357

23'616.70

8.96609

263'500

27'415.00

10.40417

23'625.65

8.96609

263'600

27'427.00

10.40478

23'640.40

8.96828

263'700

27'439.00

10.40538

23'649.35

8.96828

263'800

27'451.00

10.40599

23'664.05

8.97046

263'900

27'463.00

10.40659

23'673.05

8.97046

264'000

27'475.00

10.40720

23'687.75

8.97264

264'100

27'487.00

10.40780

23'702.50

8.97482

264'200

27'499.00

10.40840

23'711.45

8.97482

264'300

27'511.00

10.40900

23'726.20

8.97699

264'400

27'523.00

10.40961

23'735.15

8.97699

264'500

27'535.00

10.41021

23'749.90

8.97917

264'600

27'547.00

10.41081

23'758.90

8.97917

264'700

27'559.00

10.41141

23'773.60

8.98134

264'800

27'571.00

10.41201

23'782.60

8.98134

264'900

27'583.00

10.41261

23'797.30

8.98350

265'000

27'595.00

10.41321

23'806.30

8.98350

265'100

27'607.00

10.41381

23'821.00

8.98566

265'200

27'619.00

10.41440

23'829.95

8.98566

265'300

27'631.00

10.41500

23'844.70

8.98782

265'400

27'643.00

10.41560

23'853.65

8.98782

265'500

27'655.00

10.41620

23'868.40

8.98998

265'600

27'667.00

10.41679

23'877.40

8.98998

265'700

27'679.00

10.41739

23'892.10

8.99213

265'800

27'691.00

10.41798

23'901.10

8.99213

265'900

27'703.00

10.41858

23'915.80

8.99428

266'000

27'715.00

10.41917

23'930.50

8.99643

266'100

27'727.00

10.41977

23'939.50

8.99643

266'200

27'739.00

10.42036

23'954.20

8.99857

266'300

27'751.00

10.42095

23'963.20

8.99857

266'400

27'763.00

10.42155

23'977.90

9.00071

266'500

27'775.00

10.42214

23'986.90

9.00071

266'600

27'787.00

10.42273

24'001.60

9.00285

266'700

27'799.00

10.42332

24'010.60

9.00285

266'800

27'811.00

10.42391

24'025.30

9.00499

266'900

27'823.00

10.42450

24'034.30

9.00499

267'000

27'835.00

10.42509

24'049.00

9.00712

267'100

27'847.00

10.42568

24'058.00

9.00712

267'200

27'859.00

10.42627

24'072.70

9.00925

267'300

27'871.00

10.42686

24'081.75

9.00925

267'400

27'883.00

10.42745

24'096.40

9.01137

267'500

27'895.00

10.42804

24'105.40

9.01137

267'600

27'907.00

10.42862

24'120.10

9.01349

267'700

27'919.00

10.42921

24'129.10

9.01349

267'800

27'931.00

10.42980

24'143.80

9.01561

267'900

27'943.00

10.43038

24'158.50

9.01773

268'000

27'955.00

10.43097

24'167.50

9.01773

268'100

27'967.00

10.43156

24'182.20

9.01984

268'200

27'979.00

10.43214

24'191.20

9.01984

268'300

27'991.00

10.43272

24'205.90

9.02195

268'400

28'003.00

10.43331

24'214.90

9.02195

268'500

28'015.00

10.43389

24'229.60

9.02406

47

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

268'600

28'027.00

10.43448

24'238.65

9.02406

268'700

28'039.00

10.43506

24'253.30

9.02617

268'800

28'051.00

10.43564

24'262.35

9.02617

268'900

28'063.00

10.43622

24'277.00

9.02827

269'000

28'075.00

10.43680

24'286.05

9.02827

269'100

28'087.00

10.43738

24'300.75

9.03037

269'200

28'099.00

10.43796

24'309.75

9.03037

269'300

28'111.00

10.43854

24'324.40

9.03246

269'400

28'123.00

10.43912

24'333.45

9.03246

269'500

28'135.00

10.43970

24'348.15

9.03456

269'600

28'147.00

10.44028

24'357.15

9.03456

269'700

28'159.00

10.44086

24'371.85

9.03665

269'800

28'171.00

10.44144

24'386.50

9.03873

269'900

28'183.00

10.44202

24'395.55

9.03873

270'000

28'195.00

10.44259

24'410.20

9.04082

270'100

28'207.00

10.44317

24'419.25

9.04082

270'200

28'219.00

10.44375

24'433.90

9.04290

270'300

28'231.00

10.44432

24'442.95

9.04290

270'400

28'243.00

10.44490

24'457.65

9.04498

270'500

28'255.00

10.44547

24'466.65

9.04498

270'600

28'267.00

10.44605

24'481.30

9.04705

270'700

28'279.00

10.44662

24'490.35

9.04705

270'800

28'291.00

10.44719

24'505.00

9.04912

270'900

28'303.00

10.44777

24'514.05

9.04912

271'000

28'315.00

10.44834

24'528.70

9.05119

271'100

28'327.00

10.44891

24'537.80

9.05119

271'200

28'339.00

10.44948

24'552.45

9.05326

271'300

28'351.00

10.45006

24'561.50

9.05326

271'400

28'363.00

10.45063

24'576.15

9.05532

271'500

28'375.00

10.45120

24'585.20

9.05532

271'600

28'387.00

10.45177

24'599.85

9.05738

271'700

28'399.00

10.45234

24'614.50

9.05944

271'800

28'411.00

10.45291

24'623.55

9.05944

271'900

28'423.00

10.45348

24'638.20

9.06150

272'000

28'435.00

10.45404

24'647.30

9.06150

272'100

28'447.00

10.45461

24'661.90

9.06355

272'200

28'459.00

10.45518

24'671.00

9.06355

272'300

28'471.00

10.45575

24'685.65

9.06560

272'400

28'483.00

10.45631

24'694.70

9.06560

272'500

28'495.00

10.45688

24'709.30

9.06764

272'600

28'507.00

10.45745

24'718.40

9.06764

272'700

28'519.00

10.45801

24'733.05

9.06969

272'800

28'531.00

10.45858

24'742.10

9.06969

272'900

28'543.00

10.45914

24'756.75

9.07173

273'000

28'555.00

10.45971

24'765.80

9.07173

273'100

28'568.00

10.46064

24'780.45

9.07376

273'200

28'581.00

10.46157

24'789.50

9.07376

273'300

28'594.00

10.46250

24'804.15

9.07580

273'400

28'607.00

10.46342

24'813.25

9.07580

273'500

28'620.00

10.46435

24'827.85

9.07783

273'600

28'633.00

10.46528

24'842.50

9.07986

273'700

28'646.00

10.46620

24'851.60

9.07986

273'800

28'659.00

10.46713

24'866.20

9.08189

273'900

28'672.00

10.46805

24'875.30

9.08189

274'000

28'685.00

10.46898

24'889.90

9.08391

274'100

28'698.00

10.46990

24'899.00

9.08391

48

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

274'200

28'711.00

10.47082

24'913.60

9.08593

274'300

28'724.00

10.47175

24'922.70

9.08593

274'400

28'737.00

10.47267

24'937.35

9.08795

274'500

28'750.00

10.47359

24'946.40

9.08795

274'600

28'763.00

10.47451

24'961.05

9.08997

274'700

28'776.00

10.47543

24'970.15

9.08997

274'800

28'789.00

10.47635

24'984.75

9.09198

274'900

28'802.00

10.47726

24'993.85

9.09198

275'000

28'815.00

10.47818

25'008.45

9.09399

275'100

28'828.00

10.47910

25'017.55

9.09399

275'200

28'841.00

10.48001

25'032.15

9.09599

275'300

28'854.00

10.48093

25'041.25

9.09599

275'400

28'867.00

10.48184

25'055.90

9.09800

275'500

28'880.00

10.48276

25'070.50

9.10000

275'600

28'893.00

10.48367

25'079.60

9.10000

275'700

28'906.00

10.48458

25'094.20

9.10200

275'800

28'919.00

10.48550

25'103.30

9.10200

275'900

28'932.00

10.48641

25'117.90

9.10399

276'000

28'945.00

10.48732

25'127.00

9.10399

276'100

28'958.00

10.48823

25'141.65

9.10599

276'200

28'971.00

10.48914

25'150.75

9.10599

276'300

28'984.00

10.49005

25'165.35

9.10798

276'400

28'997.00

10.49096

25'174.45

9.10798

276'500

29'010.00

10.49186

25'189.05

9.10997

276'600

29'023.00

10.49277

25'198.20

9.10997

276'700

29'036.00

10.49368

25'212.75

9.11195

276'800

29'049.00

10.49458

25'221.90

9.11195

276'900

29'062.00

10.49549

25'236.45

9.11393

277'000

29'075.00

10.49639

25'245.60

9.11393

277'100

29'088.00

10.49729

25'260.20

9.11591

277'200

29'101.00

10.49820

25'269.30

9.11591

277'300

29'114.00

10.49910

25'283.90

9.11789

277'400

29'127.00

10.50000

25'298.50

9.11986

277'500

29'140.00

10.50090

25'307.60

9.11986

277'600

29'153.00

10.50180

25'322.20

9.12183

277'700

29'166.00

10.50270

25'331.30

9.12183

277'800

29'179.00

10.50360

25'345.90

9.12380

277'900

29'192.00

10.50450

25'355.05

9.12380

278'000

29'205.00

10.50540

25'369.65

9.12577

278'100

29'218.00

10.50629

25'378.75

9.12577

278'200

29'231.00

10.50719

25'393.35

9.12773

278'300

29'244.00

10.50808

25'402.45

9.12773

278'400

29'257.00

10.50898

25'417.05

9.12969

278'500

29'270.00

10.50987

25'426.20

9.12969

278'600

29'283.00

10.51077

25'440.80

9.13165

278'700

29'296.00

10.51166

25'449.90

9.13165

278'800

29'309.00

10.51255

25'464.50

9.13361

278'900

29'322.00

10.51345

25'473.65

9.13361

279'000

29'335.00

10.51434

25'488.20

9.13556

279'100

29'348.00

10.51523

25'497.35

9.13556

279'200

29'361.00

10.51612

25'511.95

9.13751

279'300

29'374.00

10.51701

25'526.50

9.13946

279'400

29'387.00

10.51790

25'535.65

9.13946

279'500

29'400.00

10.51878

25'550.20

9.14140

279'600

29'413.00

10.51967

25'559.35

9.14140

279'700

29'426.00

10.52056

25'573.90

9.14334

49

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

279'800

29'439.00

10.52144

25'583.05

9.14334

279'900

29'452.00

10.52233

25'597.65

9.14528

280'000

29'465.00

10.52321

25'606.80

9.14528

280'100

29'478.00

10.52410

25'621.35

9.14722

280'200

29'491.00

10.52498

25'630.50

9.14722

280'300

29'504.00

10.52587

25'645.05

9.14915

280'400

29'517.00

10.52675

25'654.20

9.14915

280'500

29'530.00

10.52763

25'668.80

9.15108

280'600

29'543.00

10.52851

25'677.95

9.15108

280'700

29'556.00

10.52939

25'692.50

9.15301

280'800

29'569.00

10.53027

25'701.65

9.15301

280'900

29'582.00

10.53115

25'716.25

9.15494

281'000

29'595.00

10.53203

25'725.40

9.15494

281'100

29'608.00

10.53291

25'739.95

9.15686

281'200

29'621.00

10.53378

25'754.50

9.15878

281'300

29'634.00

10.53466

25'763.65

9.15878

281'400

29'647.00

10.53554

25'778.20

9.16070

281'500

29'660.00

10.53641

25'787.35

9.16070

281'600

29'673.00

10.53729

25'801.95

9.16262

281'700

29'686.00

10.53816

25'811.10

9.16262

281'800

29'699.00

10.53903

25'825.65

9.16453

281'900

29'712.00

10.53991

25'834.80

9.16453

282'000

29'725.00

10.54078

25'849.35

9.16644

282'100

29'738.00

10.54165

25'858.55

9.16644

282'200

29'751.00

10.54252

25'873.10

9.16835

282'300

29'764.00

10.54339

25'882.25

9.16835

282'400

29'777.00

10.54426

25'896.80

9.17026

282'500

29'790.00

10.54513

25'906.00

9.17026

282'600

29'803.00

10.54600

25'920.50

9.17216

282'700

29'816.00

10.54687

25'929.70

9.17216

282'800

29'829.00

10.54774

25'944.25

9.17406

282'900

29'842.00

10.54860

25'953.40

9.17406

283'000

29'855.00

10.54947

25'967.95

9.17596

283'100

29'868.00

10.55034

25'982.50

9.17785

283'200

29'881.00

10.55120

25'991.65

9.17785

283'300

29'894.00

10.55206

26'006.25

9.17975

283'400

29'907.00

10.55293

26'015.40

9.17975

283'500

29'920.00

10.55379

26'029.95

9.18164

283'600

29'933.00

10.55465

26'039.15

9.18164

283'700

29'946.00

10.55552

26'053.65

9.18352

283'800

29'959.00

10.55638

26'062.85

9.18352

283'900

29'972.00

10.55724

26'077.40

9.18541

284'000

29'985.00

10.55810

26'086.55

9.18541

284'100

29'998.00

10.55896

26'101.10

9.18729

284'200

30'011.00

10.55982

26'110.30

9.18729

284'300

30'024.00

10.56068

26'124.80

9.18917

284'400

30'037.00

10.56153

26'134.00

9.18917

284'500

30'050.00

10.56239

26'148.55

9.19105

284'600

30'063.00

10.56325

26'157.75

9.19105

284'700

30'076.00

10.56410

26'172.25

9.19292

284'800

30'089.00

10.56496

26'181.45

9.19292

284'900

30'102.00

10.56581

26'196.00

9.19480

285'000

30'115.00

10.56667

26'210.50

9.19667

285'100

30'128.00

10.56752

26'219.70

9.19667

285'200

30'141.00

10.56837

26'234.20

9.19853

285'300

30'154.00

10.56923

26'243.40

9.19853

50

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

285'400

30'167.00

10.57008

26'257.95

9.20040

285'500

30'180.00

10.57093

26'267.15

9.20040

285'600

30'193.00

10.57178

26'281.65

9.20226

285'700

30'206.00

10.57263

26'290.85

9.20226

285'800

30'219.00

10.57348

26'305.35

9.20412

285'900

30'232.00

10.57433

26'314.60

9.20412

286'000

30'245.00

10.57517

26'329.10

9.20598

286'100

30'258.00

10.57602

26'338.30

9.20598

286'200

30'271.00

10.57687

26'352.85

9.20784

286'300

30'284.00

10.57772

26'362.05

9.20784

286'400

30'297.00

10.57856

26'376.55

9.20969

286'500

30'310.00

10.57941

26'385.75

9.20969

286'600

30'323.00

10.58025

26'400.25

9.21154

286'700

30'336.00

10.58110

26'409.50

9.21154

286'800

30'349.00

10.58194

26'424.00

9.21339

286'900

30'362.00

10.58278

26'438.50

9.21523

287'000

30'375.00

10.58362

26'447.70

9.21523

287'100

30'388.00

10.58447

26'462.20

9.21707

287'200

30'401.00

10.58531

26'471.45

9.21707

287'300

30'414.00

10.58615

26'485.95

9.21892

287'400

30'427.00

10.58699

26'495.20

9.21892

287'500

30'440.00

10.58783

26'509.65

9.22075

287'600

30'453.00

10.58866

26'518.90

9.22075

287'700

30'466.00

10.58950

26'533.40

9.22259

287'800

30'479.00

10.59034

26'542.60

9.22259

287'900

30'492.00

10.59118

26'557.10

9.22442

288'000

30'505.00

10.59201

26'566.35

9.22442

288'100

30'518.00

10.59285

26'580.85

9.22625

288'200

30'531.00

10.59368

26'590.05

9.22625

288'300

30'544.00

10.59452

26'604.55

9.22808

288'400

30'557.00

10.59535

26'613.80

9.22808

288'500

30'570.00

10.59619

26'628.30

9.22991

288'600

30'583.00

10.59702

26'637.50

9.22991

288'700

30'596.00

10.59785

26'652.00

9.23173

288'800

30'609.00

10.59868

26'666.50

9.23355

288'900

30'622.00

10.59952

26'675.75

9.23355

289'000

30'635.00

10.60035

26'690.20

9.23537

289'100

30'648.00

10.60118

26'699.45

9.23537

289'200

30'661.00

10.60201

26'713.95

9.23719

289'300

30'674.00

10.60283

26'723.20

9.23719

289'400

30'687.00

10.60366

26'737.65

9.23900

289'500

30'700.00

10.60449

26'746.90

9.23900

289'600

30'713.00

10.60532

26'761.40

9.24081

289'700

30'726.00

10.60614

26'770.65

9.24081

289'800

30'739.00

10.60697

26'785.10

9.24262

289'900

30'752.00

10.60780

26'794.35

9.24262

290'000

30'765.00

10.60862

26'808.85

9.24443

290'100

30'778.00

10.60945

26'818.10

9.24443

290'200

30'791.00

10.61027

26'832.55

9.24623

290'300

30'804.00

10.61109

26'841.80

9.24623

290'400

30'817.00

10.61191

26'856.30

9.24804

290'500

30'830.00

10.61274

26'865.55

9.24804

290'600

30'843.00

10.61356

26'880.05

9.24984

290'700

30'856.00

10.61438

26'894.50

9.25163

290'800

30'869.00

10.61520

26'903.75

9.25163

290'900

30'882.00

10.61602

26'918.25

9.25343

51

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

291'000

30'895.00

10.61684

26'927.50

9.25343

291'100

30'908.00

10.61766

26'941.95

9.25522

291'200

30'921.00

10.61848

26'951.20

9.25522

291'300

30'934.00

10.61929

26'965.65

9.25701

291'400

30'947.00

10.62011

26'974.95

9.25701

291'500

30'960.00

10.62093

26'989.40

9.25880

291'600

30'973.00

10.62174

26'998.65

9.25880

291'700

30'986.00

10.62256

27'013.15

9.26059

291'800

30'999.00

10.62337

27'022.40

9.26059

291'900

31'012.00

10.62419

27'036.85

9.26237

292'000

31'025.00

10.62500

27'046.10

9.26237

292'100

31'038.00

10.62581

27'060.60

9.26415

292'200

31'051.00

10.62663

27'069.85

9.26415

292'300

31'064.00

10.62744

27'084.30

9.26593

292'400

31'077.00

10.62825

27'093.60

9.26593

292'500

31'090.00

10.62906

27'108.05

9.26771

292'600

31'103.00

10.62987

27'122.50

9.26948

292'700

31'116.00

10.63068

27'131.75

9.26948

292'800

31'129.00

10.63149

27'146.20

9.27125

292'900

31'142.00

10.63230

27'155.50

9.27125

293'000

31'155.00

10.63311

27'169.95

9.27302

293'100

31'168.00

10.63391

27'179.20

9.27302

293'200

31'181.00

10.63472

27'193.70

9.27479

293'300

31'194.00

10.63553

27'202.95

9.27479

293'400

31'207.00

10.63633

27'217.40

9.27655

293'500

31'220.00

10.63714

27'226.65

9.27655

293'600

31'233.00

10.63794

27'241.15

9.27832

293'700

31'246.00

10.63875

27'250.45

9.27832

293'800

31'259.00

10.63955

27'264.90

9.28008

293'900

31'272.00

10.64035

27'274.15

9.28008

294'000

31'285.00

10.64116

27'288.60

9.28184

294'100

31'298.00

10.64196

27'297.90

9.28184

294'200

31'311.00

10.64276

27'312.30

9.28359

294'300

31'324.00

10.64356

27'321.60

9.28359

294'400

31'337.00

10.64436

27'336.05

9.28535

294'500

31'350.00

10.64516

27'350.50

9.28710

294'600

31'363.00

10.64596

27'359.80

9.28710

294'700

31'376.00

10.64676

27'374.25

9.28885

294'800

31'389.00

10.64756

27'383.55

9.28885

294'900

31'402.00

10.64836

27'397.95

9.29059

295'000

31'415.00

10.64915

27'407.25

9.29059

295'100

31'428.00

10.64995

27'421.70

9.29234

295'200

31'441.00

10.65075

27'431.00

9.29234

295'300

31'454.00

10.65154

27'445.40

9.29408

295'400

31'467.00

10.65234

27'454.70

9.29408

295'500

31'480.00

10.65313

27'469.15

9.29582

295'600

31'493.00

10.65392

27'478.45

9.29582

295'700

31'506.00

10.65472

27'492.90

9.29756

295'800

31'519.00

10.65551

27'502.20

9.29756

295'900

31'532.00

10.65630

27'516.60

9.29929

296'000

31'545.00

10.65709

27'525.90

9.29929

296'100

31'558.00

10.65789

27'540.35

9.30103

296'200

31'571.00

10.65868

27'549.65

9.30103

296'300

31'584.00

10.65947

27'564.10

9.30276

296'400

31'597.00

10.66026

27'578.50

9.30449

296'500

31'610.00

10.66105

27'587.80

9.30449

52

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

296'600

31'623.00

10.66183

27'602.20

9.30621

296'700

31'636.00

10.66262

27'611.55

9.30621

296'800

31'649.00

10.66341

27'625.95

9.30794

296'900

31'662.00

10.66420

27'635.25

9.30794

297'000

31'675.00

10.66498

27'649.70

9.30966

297'100

31'688.00

10.66577

27'659.00

9.30966

297'200

31'701.00

10.66655

27'673.40

9.31138

297'300

31'714.00

10.66734

27'682.75

9.31138

297'400

31'727.00

10.66812

27'697.15

9.31310

297'500

31'740.00

10.66891

27'706.45

9.31310

297'600

31'753.00

10.66969

27'720.85

9.31481

297'700

31'766.00

10.67047

27'730.20

9.31481

297'800

31'779.00

10.67126

27'744.65

9.31653

297'900

31'792.00

10.67204

27'753.95

9.31653

298'000

31'805.00

10.67282

27'768.35

9.31824

298'100

31'818.00

10.67360

27'777.65

9.31824

298'200

31'831.00

10.67438

27'792.10

9.31995

298'300

31'844.00

10.67516

27'806.50

9.32166

298'400

31'857.00

10.67594

27'815.85

9.32166

298'500

31'870.00

10.67672

27'830.25

9.32336

298'600

31'883.00

10.67749

27'839.55

9.32336

298'700

31'896.00

10.67827

27'853.95

9.32506

298'800

31'909.00

10.67905

27'863.30

9.32506

298'900

31'922.00

10.67983

27'877.70

9.32676

299'000

31'935.00

10.68060

27'887.00

9.32676

299'100

31'948.00

10.68138

27'901.40

9.32846

299'200

31'961.00

10.68215

27'910.75

9.32846

299'300

31'974.00

10.68293

27'925.15

9.33016

299'400

31'987.00

10.68370

27'934.50

9.33016

299'500

32'000.00

10.68447

27'948.90

9.33185

299'600

32'013.00

10.68525

27'958.20

9.33185

299'700

32'026.00

10.68602

27'972.60

9.33354

299'800

32'039.00

10.68679

27'981.95

9.33354

299'900

32'052.00

10.68756

27'996.35

9.33523

300'000

32'065.00

10.68833

28'005.70

9.33523

300'100

32'078.00

10.68910

28'020.10

9.33692

300'200

32'091.00

10.68987

28'034.50

9.33861

300'300

32'104.00

10.69064

28'043.85

9.33861

300'400

32'117.00

10.69141

28'058.25

9.34029

300'500

32'130.00

10.69218

28'067.55

9.34029

300'600

32'143.00

10.69295

28'081.95

9.34197

300'700

32'156.00

10.69371

28'091.30

9.34197

300'800

32'169.00

10.69448

28'105.70

9.34365

300'900

32'182.00

10.69525

28'115.05

9.34365

301'000

32'195.00

10.69601

28'129.45

9.34533

301'100

32'208.00

10.69678

28'138.80

9.34533

301'200

32'221.00

10.69754

28'153.15

9.34700

301'300

32'234.00

10.69831

28'162.50

9.34700

301'400

32'247.00

10.69907

28'176.90

9.34868

301'500

32'260.00

10.69983

28'186.25

9.34868

301'600

32'273.00

10.70060

28'200.65

9.35035

301'700

32'286.00

10.70136

28'210.00

9.35035

301'800

32'299.00

10.70212

28'224.40

9.35202

301'900

32'312.00

10.70288

28'233.75

9.35202

302'000

32'325.00

10.70364

28'248.10

9.35368

302'100

32'338.00

10.70440

28'262.50

9.35535

53

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

302'200

32'351.00

10.70516

28'271.85

9.35535

302'300

32'364.00

10.70592

28'286.25

9.35701

302'400

32'377.00

10.70668

28'295.60

9.35701

302'500

32'390.00

10.70744

28'310.00

9.35867

302'600

32'403.00

10.70820

28'319.35

9.35867

302'700

32'416.00

10.70895

28'333.70

9.36033

302'800

32'429.00

10.70971

28'343.10

9.36033

302'900

32'442.00

10.71047

28'357.45

9.36198

303'000

32'455.00

10.71122

28'366.80

9.36198

303'100

32'468.00

10.71198

28'381.20

9.36364

303'200

32'481.00

10.71273

28'390.55

9.36364

303'300

32'494.00

10.71348

28'404.90

9.36529

303'400

32'507.00

10.71424

28'414.30

9.36529

303'500

32'520.00

10.71499

28'428.65

9.36694

303'600

32'533.00

10.71574

28'438.05

9.36694

303'700

32'546.00

10.71650

28'452.40

9.36859

303'800

32'559.00

10.71725

28'461.80

9.36859

303'900

32'572.00

10.71800

28'476.15

9.37023

304'000

32'585.00

10.71875

28'490.50

9.37188

304'100

32'598.00

10.71950

28'499.90

9.37188

304'200

32'611.00

10.72025

28'514.25

9.37352

304'300

32'624.00

10.72100

28'523.60

9.37352

304'400

32'637.00

10.72175

28'538.00

9.37516

304'500

32'650.00

10.72250

28'547.35

9.37516

304'600

32'663.00

10.72324

28'561.70

9.37679

304'700

32'676.00

10.72399

28'571.10

9.37679

304'800

32'689.00

10.72474

28'585.45

9.37843

304'900

32'702.00

10.72548

28'594.85

9.37843

305'000

32'715.00

10.72623

28'609.20

9.38006

305'100

32'728.00

10.72697

28'618.55

9.38006

305'200

32'741.00

10.72772

28'632.90

9.38169

305'300

32'754.00

10.72846

28'642.30

9.38169

305'400

32'767.00

10.72921

28'656.65

9.38332

305'500

32'780.00

10.72995

28'666.05

9.38332

305'600

32'793.00

10.73069

28'680.40

9.38495

305'700

32'806.00

10.73144

28'689.80

9.38495

305'800

32'819.00

10.73218

28'704.15

9.38658

305'900

32'832.00

10.73292

28'718.50

9.38820

306'000

32'845.00

10.73366

28'727.90

9.38820

306'100

32'858.00

10.73440

28'742.25

9.38982

306'200

32'871.00

10.73514

28'751.65

9.38982

306'300

32'884.00

10.73588

28'766.00

9.39144

306'400

32'897.00

10.73662

28'775.35

9.39144

306'500

32'910.00

10.73736

28'789.75

9.39306

306'600

32'923.00

10.73810

28'799.10

9.39306

306'700

32'936.00

10.73883

28'813.45

9.39467

306'800

32'949.00

10.73957

28'822.85

9.39467

306'900

32'962.00

10.74031

28'837.20

9.39628

307'000

32'975.00

10.74104

28'846.60

9.39628

307'100

32'988.00

10.74178

28'860.95

9.39790

307'200

33'001.00

10.74251

28'870.35

9.39790

307'300

33'014.00

10.74325

28'884.70

9.39951

307'400

33'027.00

10.74398

28'894.10

9.39951

307'500

33'040.00

10.74472

28'908.40

9.40111

307'600

33'053.00

10.74545

28'917.80

9.40111

307'700

33'066.00

10.74618

28'932.15

9.40272

54

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

307'800

33'079.00

10.74691

28'946.50

9.40432

307'900

33'092.00

10.74765

28'955.90

9.40432

308'000

33'105.00

10.74838

28'970.25

9.40592

308'100

33'118.00

10.74911

28'979.65

9.40592

308'200

33'131.00

10.74984

28'994.00

9.40752

308'300

33'144.00

10.75057

29'003.40

9.40752

308'400

33'157.00

10.75130

29'017.75

9.40912

308'500

33'170.00

10.75203

29'027.15

9.40912

308'600

33'183.00

10.75275

29'041.45

9.41071

308'700

33'196.00

10.75348

29'050.85

9.41071

308'800

33'209.00

10.75421

29'065.20

9.41231

308'900

33'222.00

10.75494

29'074.65

9.41231

309'000

33'235.00

10.75566

29'088.95

9.41390

309'100

33'248.00

10.75639

29'098.35

9.41390

309'200

33'261.00

10.75712

29'112.70

9.41549

309'300

33'274.00

10.75784

29'122.10

9.41549

309'400

33'287.00

10.75856

29'136.45

9.41708

309'500

33'300.00

10.75929

29'145.85

9.41708

309'600

33'313.00

10.76001

29'160.15

9.41866

309'700

33'326.00

10.76074

29'174.50

9.42025

309'800

33'339.00

10.76146

29'183.95

9.42025

309'900

33'352.00

10.76218

29'198.25

9.42183

310'000

33'365.00

10.76290

29'207.65

9.42183

310'100

33'378.00

10.76362

29'222.00

9.42341

310'200

33'391.00

10.76435

29'231.40

9.42341

310'300

33'404.00

10.76507

29'245.70

9.42498

310'400

33'417.00

10.76579

29'255.15

9.42498

310'500

33'430.00

10.76651

29'269.45

9.42656

310'600

33'443.00

10.76722

29'278.90

9.42656

310'700

33'456.00

10.76794

29'293.20

9.42813

310'800

33'469.00

10.76866

29'302.65

9.42813

310'900

33'482.00

10.76938

29'316.95

9.42971

311'000

33'495.00

10.77010

29'326.40

9.42971

311'100

33'508.00

10.77081

29'340.70

9.43128

311'200

33'521.00

10.77153

29'350.15

9.43128

311'300

33'534.00

10.77225

29'364.45

9.43284

311'400

33'547.00

10.77296

29'373.85

9.43284

311'500

33'560.00

10.77368

29'388.20

9.43441

311'600

33'573.00

10.77439

29'402.50

9.43598

311'700

33'586.00

10.77510

29'411.95

9.43598

311'800

33'599.00

10.77582

29'426.25

9.43754

311'900

33'612.00

10.77653

29'435.70

9.43754

312'000

33'625.00

10.77724

29'450.00

9.43910

312'100

33'638.00

10.77796

29'459.45

9.43910

312'200

33'651.00

10.77867

29'473.75

9.44066

312'300

33'664.00

10.77938

29'483.20

9.44066

312'400

33'677.00

10.78009

29'497.45

9.44221

312'500

33'690.00

10.78080

29'506.90

9.44221

312'600

33'703.00

10.78151

29'521.25

9.44377

312'700

33'716.00

10.78222

29'530.65

9.44377

312'800

33'729.00

10.78293

29'544.95

9.44532

312'900

33'742.00

10.78364

29'554.40

9.44532

313'000

33'755.00

10.78435

29'568.70

9.44687

313'100

33'768.00

10.78505

29'578.15

9.44687

313'200

33'781.00

10.78576

29'592.45

9.44842

313'300

33'794.00

10.78647

29'601.90

9.44842

55

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

313'400

33'807.00

10.78717

29'616.20

9.44997

313'500

33'820.00

10.78788

29'630.50

9.45152

313'600

33'833.00

10.78858

29'639.95

9.45152

313'700

33'846.00

10.78929

29'654.25

9.45306

313'800

33'859.00

10.78999

29'663.70

9.45306

313'900

33'872.00

10.79070

29'678.00

9.45460

314'000

33'885.00

10.79140

29'687.45

9.45460

314'100

33'898.00

10.79210

29'701.75

9.45614

314'200

33'911.00

10.79281

29'711.20

9.45614

314'300

33'924.00

10.79351

29'725.50

9.45768

314'400

33'937.00

10.79421

29'734.95

9.45768

314'500

33'950.00

10.79491

29'749.20

9.45921

314'600

33'963.00

10.79561

29'758.65

9.45921

314'700

33'976.00

10.79631

29'773.00

9.46075

314'800

33'989.00

10.79701

29'782.45

9.46075

314'900

34'002.00

10.79771

29'796.70

9.46228

315'000

34'015.00

10.79841

29'806.20

9.46228

315'100

34'028.00

10.79911

29'820.45

9.46381

315'200

34'041.00

10.79981

29'829.95

9.46381

315'300

34'054.00

10.80051

29'844.20

9.46534

315'400

34'067.00

10.80120

29'858.50

9.46687

315'500

34'080.00

10.80190

29'867.95

9.46687

315'600

34'093.00

10.80260

29'882.25

9.46839

315'700

34'106.00

10.80329

29'891.70

9.46839

315'800

34'119.00

10.80399

29'906.00

9.46992

315'900

34'132.00

10.80469

29'915.50

9.46992

316'000

34'145.00

10.80538

29'929.75

9.47144

316'100

34'158.00

10.80607

29'939.20

9.47144

316'200

34'171.00

10.80677

29'953.50

9.47296

316'300

34'184.00

10.80746

29'962.95

9.47296

316'400

34'197.00

10.80815

29'977.20

9.47447

316'500

34'210.00

10.80885

29'986.70

9.47447

316'600

34'223.00

10.80954

30'001.00

9.47599

316'700

34'236.00

10.81023

30'010.45

9.47599

316'800

34'249.00

10.81092

30'024.70

9.47750

316'900

34'262.00

10.81161

30'034.20

9.47750

317'000

34'275.00

10.81230

30'048.50

9.47902

317'100

34'288.00

10.81299

30'057.95

9.47902

317'200

34'301.00

10.81368

30'072.25

9.48053

317'300

34'314.00

10.81437

30'086.50

9.48204

317'400

34'327.00

10.81506

30'096.00

9.48204

317'500

34'340.00

10.81575

30'110.25

9.48354

317'600

34'353.00

10.81644

30'119.70

9.48354

317'700

34'366.00

10.81712

30'134.00

9.48505

317'800

34'379.00

10.81781

30'143.50

9.48505

317'900

34'392.00

10.81850

30'157.75

9.48655

318'000

34'405.00

10.81918

30'167.25

9.48655

318'100

34'418.00

10.81987

30'181.50

9.48805

318'200

34'431.00

10.82055

30'191.00

9.48805

318'300

34'444.00

10.82124

30'205.25

9.48955

318'400

34'457.00

10.82192

30'214.75

9.48955

318'500

34'470.00

10.82261

30'229.00

9.49105

318'600

34'483.00

10.82329

30'238.50

9.49105

318'700

34'496.00

10.82397

30'252.75

9.49255

318'800

34'509.00

10.82465

30'262.25

9.49255

318'900

34'522.00

10.82534

30'276.50

9.49404

56

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

319'000

34'535.00

10.82602

30'286.00

9.49404

319'100

34'548.00

10.82670

30'300.25

9.49553

319'200

34'561.00

10.82738

30'314.50

9.49702

319'300

34'574.00

10.82806

30'324.00

9.49702

319'400

34'587.00

10.82874

30'338.25

9.49851

319'500

34'600.00

10.82942

30'347.75

9.49851

319'600

34'613.00

10.83010

30'362.00

9.50000

319'700

34'626.00

10.83078

30'371.50

9.50000

319'800

34'639.00

10.83146

30'385.75

9.50149

319'900

34'652.00

10.83214

30'395.25

9.50149

320'000

34'665.00

10.83281

30'409.50

9.50297

320'100

34'678.00

10.83349

30'419.00

9.50297

320'200

34'691.00

10.83417

30'433.25

9.50445

320'300

34'704.00

10.83484

30'442.75

9.50445

320'400

34'717.00

10.83552

30'457.00

9.50593

320'500

34'730.00

10.83619

30'466.50

9.50593

320'600

34'743.00

10.83687

30'480.75

9.50741

320'700

34'756.00

10.83754

30'490.25

9.50741

320'800

34'769.00

10.83822

30'504.50

9.50889

320'900

34'782.00

10.83889

30'514.05

9.50889

321'000

34'795.00

10.83956

30'528.25

9.51036

321'100

34'808.00

10.84024

30'542.50

9.51183

321'200

34'821.00

10.84091

30'552.00

9.51183

321'300

34'834.00

10.84158

30'566.25

9.51331

321'400

34'847.00

10.84225

30'575.80

9.51331

321'500

34'860.00

10.84292

30'590.00

9.51478

321'600

34'873.00

10.84359

30'599.55

9.51478

321'700

34'886.00

10.84426

30'613.75

9.51624

321'800

34'899.00

10.84493

30'623.25

9.51624

321'900

34'912.00

10.84560

30'637.50

9.51771

322'000

34'925.00

10.84627

30'647.05

9.51771

322'100

34'938.00

10.84694

30'661.25

9.51917

322'200

34'951.00

10.84761

30'670.75

9.51917

322'300

34'964.00

10.84828

30'685.00

9.52064

322'400

34'977.00

10.84895

30'694.55

9.52064

322'500

34'990.00

10.84961

30'708.75

9.52210

322'600

35'003.00

10.85028

30'718.30

9.52210

322'700

35'016.00

10.85095

30'732.55

9.52356

322'800

35'029.00

10.85161

30'742.05

9.52356

322'900

35'042.00

10.85228

30'756.25

9.52501

323'000

35'055.00

10.85294

30'770.50

9.52647

323'100

35'068.00

10.85361

30'780.00

9.52647

323'200

35'081.00

10.85427

30'794.25

9.52792

323'300

35'094.00

10.85493

30'803.75

9.52792

323'400

35'107.00

10.85560

30'818.00

9.52938

323'500

35'120.00

10.85626

30'827.55

9.52938

323'600

35'133.00

10.85692

30'841.75

9.53083

323'700

35'146.00

10.85758

30'851.30

9.53083

323'800

35'159.00

10.85825

30'865.50

9.53228

323'900

35'172.00

10.85891

30'875.05

9.53228

324'000

35'185.00

10.85957

30'889.25

9.53372

324'100

35'198.00

10.86023

30'898.80

9.53372

324'200

35'211.00

10.86089

30'913.00

9.53517

324'300

35'224.00

10.86155

30'922.55

9.53517

324'400

35'237.00

10.86221

30'936.75

9.53661

324'500

35'250.00

10.86287

30'946.30

9.53661

57

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

324'600

35'263.00

10.86352

30'960.55

9.53806

324'700

35'276.00

10.86418

30'970.10

9.53806

324'800

35'289.00

10.86484

30'984.30

9.53950

324'900

35'302.00

10.86550

30'998.50

9.54094

325'000

35'315.00

10.86615

31'008.05

9.54094

325'100

35'328.00

10.86681

31'022.25

9.54237

325'200

35'341.00

10.86747

31'031.80

9.54237

325'300

35'354.00

10.86812

31'046.00

9.54381

325'400

35'367.00

10.86878

31'055.55

9.54381

325'500

35'380.00

10.86943

31'069.75

9.54524

325'600

35'393.00

10.87009

31'079.30

9.54524

325'700

35'406.00

10.87074

31'093.50

9.54667

325'800

35'419.00

10.87139

31'103.05

9.54667

325'900

35'432.00

10.87205

31'117.25

9.54810

326'000

35'445.00

10.87270

31'126.80

9.54810

326'100

35'458.00

10.87335

31'141.00

9.54953

326'200

35'471.00

10.87400

31'150.55

9.54953

326'300

35'484.00

10.87466

31'164.80

9.55096

326'400

35'497.00

10.87531

31'174.35

9.55096

326'500

35'510.00

10.87596

31'188.55

9.55239

326'600

35'523.00

10.87661

31'198.10

9.55239

326'700

35'536.00

10.87726

31'212.30

9.55381

326'800

35'549.00

10.87791

31'226.50

9.55523

326'900

35'562.00

10.87856

31'236.05

9.55523

327'000

35'575.00

10.87920

31'250.25

9.55665

327'100

35'588.00

10.87985

31'259.80

9.55665

327'200

35'601.00

10.88050

31'274.00

9.55807

327'300

35'614.00

10.88115

31'283.55

9.55807

327'400

35'627.00

10.88180

31'297.75

9.55949

327'500

35'640.00

10.88244

31'307.35

9.55949

327'600

35'653.00

10.88309

31'321.50

9.56090

327'700

35'666.00

10.88374

31'331.05

9.56090

327'800

35'679.00

10.88438

31'345.30

9.56232

327'900

35'692.00

10.88503

31'354.85

9.56232

328'000

35'705.00

10.88567

31'369.05

9.56373

328'100

35'718.00

10.88632

31'378.60

9.56373

328'200

35'731.00

10.88696

31'392.80

9.56514

328'300

35'744.00

10.88760

31'402.35

9.56514

328'400

35'757.00

10.88825

31'416.55

9.56655

328'500

35'770.00

10.88889

31'426.10

9.56655

328'600

35'783.00

10.88953

31'440.30

9.56796

328'700

35'796.00

10.89017

31'454.50

9.56936

328'800

35'809.00

10.89082

31'464.05

9.56936

328'900

35'822.00

10.89146

31'478.25

9.57077

329'000

35'835.00

10.89210

31'487.85

9.57077

329'100

35'848.00

10.89274

31'502.00

9.57217

329'200

35'861.00

10.89338

31'511.60

9.57217

329'300

35'874.00

10.89402

31'525.75

9.57357

329'400

35'887.00

10.89466

31'535.35

9.57357

329'500

35'900.00

10.89530

31'549.55

9.57497

329'600

35'913.00

10.89593

31'559.10

9.57497

329'700

35'926.00

10.89657

31'573.30

9.57637

329'800

35'939.00

10.89721

31'582.85

9.57637

329'900

35'952.00

10.89785

31'597.05

9.57776

330'000

35'965.00

10.89848

31'606.60

9.57776

330'100

35'978.00

10.89912

31'620.80

9.57916

58

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

330'200

35'991.00

10.89976

31'630.40

9.57916

330'300

36'004.00

10.90039

31'644.55

9.58055

330'400

36'017.00

10.90103

31'654.15

9.58055

330'500

36'030.00

10.90166

31'668.30

9.58194

330'600

36'043.00

10.90230

31'682.50

9.58333

330'700

36'056.00

10.90293

31'692.05

9.58333

330'800

36'069.00

10.90357

31'706.25

9.58472

330'900

36'082.00

10.90420

31'715.85

9.58472

331'000

36'095.00

10.90483

31'730.00

9.58611

331'100

36'108.00

10.90547

31'739.60

9.58611

331'200

36'121.00

10.90610

31'753.75

9.58749

331'300

36'134.00

10.90673

31'763.35

9.58749

331'400

36'147.00

10.90736

31'777.55

9.58888

331'500

36'160.00

10.90799

31'787.15

9.58888

331'600

36'173.00

10.90862

31'801.30

9.59026

331'700

36'186.00

10.90926

31'810.90

9.59026

331'800

36'199.00

10.90989

31'825.05

9.59164

331'900

36'212.00

10.91052

31'834.65

9.59164

332'000

36'225.00

10.91114

31'848.85

9.59302

332'100

36'238.00

10.91177

31'858.40

9.59302

332'200

36'251.00

10.91240

31'872.55

9.59439

332'300

36'264.00

10.91303

31'882.15

9.59439

332'400

36'277.00

10.91366

31'896.35

9.59577

332'500

36'290.00

10.91429

31'910.50

9.59714

332'600

36'303.00

10.91491

31'920.10

9.59714

332'700

36'316.00

10.91554

31'934.30

9.59852

332'800

36'329.00

10.91617

31'943.85

9.59852

332'900

36'342.00

10.91679

31'958.05

9.59989

333'000

36'355.00

10.91742

31'967.65

9.59989

333'100

36'368.00

10.91804

31'981.75

9.60125

333'200

36'381.00

10.91867

31'991.35

9.60125

333'300

36'394.00

10.91929

32'005.55

9.60262

333'400

36'407.00

10.91992

32'015.15

9.60262

333'500

36'420.00

10.92054

32'029.30

9.60399

333'600

36'433.00

10.92116

32'038.90

9.60399

333'700

36'446.00

10.92179

32'053.05

9.60535

333'800

36'459.00

10.92241

32'062.65

9.60535

333'900

36'472.00

10.92303

32'076.85

9.60672

334'000

36'485.00

10.92365

32'086.45

9.60672

334'100

36'498.00

10.92427

32'100.60

9.60808

334'200

36'511.00

10.92490

32'110.20

9.60808

334'300

36'524.00

10.92552

32'124.35

9.60944

334'400

36'537.00

10.92614

32'138.50

9.61080

334'500

36'550.00

10.92676

32'148.15

9.61080

334'600

36'563.00

10.92738

32'162.25

9.61215

334'700

36'576.00

10.92800

32'171.85

9.61215

334'800

36'589.00

10.92861

32'186.05

9.61351

334'900

36'602.00

10.92923

32'195.65

9.61351

335'000

36'615.00

10.92985

32'209.80

9.61486

335'100

36'628.00

10.93047

32'219.40

9.61486

335'200

36'641.00

10.93109

32'233.55

9.61621

335'300

36'654.00

10.93170

32'243.15

9.61621

335'400

36'667.00

10.93232

32'257.30

9.61756

335'500

36'680.00

10.93294

32'266.90

9.61756

335'600

36'693.00

10.93355

32'281.05

9.61891

335'700

36'706.00

10.93417

32'290.70

9.61891

59

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

335'800

36'719.00

10.93478

32'304.85

9.62026

335'900

36'732.00

10.93540

32'314.45

9.62026

336'000

36'745.00

10.93601

32'328.60

9.62161

336'100

36'758.00

10.93663

32'338.25

9.62161

336'200

36'771.00

10.93724

32'352.35

9.62295

336'300

36'784.00

10.93785

32'366.50

9.62429

336'400

36'797.00

10.93847

32'376.10

9.62429

336'500

36'810.00

10.93908

32'390.30

9.62564

336'600

36'823.00

10.93969

32'399.90

9.62564

336'700

36'836.00

10.94030

32'414.05

9.62698

336'800

36'849.00

10.94091

32'423.65

9.62698

336'900

36'862.00

10.94153

32'437.80

9.62831

337'000

36'875.00

10.94214

32'447.40

9.62831

337'100

36'888.00

10.94275

32'461.55

9.62965

337'200

36'901.00

10.94336

32'471.20

9.62965

337'300

36'914.00

10.94397

32'485.35

9.63099

337'400

36'927.00

10.94458

32'494.95

9.63099

337'500

36'940.00

10.94519

32'509.10

9.63232

337'600

36'953.00

10.94579

32'518.70

9.63232

337'700

36'966.00

10.94640

32'532.85

9.63365

337'800

36'979.00

10.94701

32'542.45

9.63365

337'900

36'992.00

10.94762

32'556.60

9.63498

338'000

37'005.00

10.94822

32'566.25

9.63498

338'100

37'018.00

10.94883

32'580.35

9.63631

338'200

37'031.00

10.94944

32'594.50

9.63764

338'300

37'044.00

10.95004

32'604.15

9.63764

338'400

37'057.00

10.95065

32'618.25

9.63897

338'500

37'070.00

10.95126

32'627.90

9.63897

338'600

37'083.00

10.95186

32'642.00

9.64029

338'700

37'096.00

10.95247

32'651.65

9.64029

338'800

37'109.00

10.95307

32'665.80

9.64162

338'900

37'122.00

10.95367

32'675.45

9.64162

339'000

37'135.00

10.95428

32'689.55

9.64294

339'100

37'148.00

10.95488

32'699.20

9.64294

339'200

37'161.00

10.95548

32'713.35

9.64426

339'300

37'174.00

10.95609

32'722.95

9.64426

339'400

37'187.00

10.95669

32'737.10

9.64558

339'500

37'200.00

10.95729

32'746.75

9.64558

339'600

37'213.00

10.95789

32'760.85

9.64689

339'700

37'226.00

10.95849

32'770.50

9.64689

339'800

37'239.00

10.95909

32'784.60

9.64821

339'900

37'252.00

10.95969

32'794.25

9.64821

340'000

37'265.00

10.96029

32'808.35

9.64952

340'100

37'278.00

10.96089

32'822.50

9.65084

340'200

37'291.00

10.96149

32'832.15

9.65084

340'300

37'304.00

10.96209

32'846.25

9.65215

340'400

37'317.00

10.96269

32'855.90

9.65215

340'500

37'330.00

10.96329

32'870.05

9.65346

340'600

37'343.00

10.96389

32'879.70

9.65346

340'700

37'356.00

10.96448

32'893.80

9.65477

340'800

37'369.00

10.96508

32'903.45

9.65477

340'900

37'382.00

10.96568

32'917.60

9.65608

341'000

37'395.00

10.96628

32'927.25

9.65608

341'100

37'408.00

10.96687

32'941.30

9.65738

341'200

37'421.00

10.96747

32'951.00

9.65738

341'300

37'434.00

10.96806

32'965.10

9.65869

60

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

341'400

37'447.00

10.96866

32'974.75

9.65869

341'500

37'460.00

10.96925

32'988.85

9.65999

341'600

37'473.00

10.96985

32'998.55

9.65999

341'700

37'486.00

10.97044

33'012.65

9.66129

341'800

37'499.00

10.97104

33'022.30

9.66129

341'900

37'512.00

10.97163

33'036.40

9.66259

342'000

37'525.00

10.97222

33'050.50

9.66389

342'100

37'538.00

10.97281

33'060.15

9.66389

342'200

37'551.00

10.97341

33'074.30

9.66519

342'300

37'564.00

10.97400

33'083.95

9.66519

342'400

37'577.00

10.97459

33'098.05

9.66648

342'500

37'590.00

10.97518

33'107.70

9.66648

342'600

37'603.00

10.97577

33'121.80

9.66778

342'700

37'616.00

10.97636

33'131.50

9.66778

342'800

37'629.00

10.97695

33'145.55

9.66907

342'900

37'642.00

10.97754

33'155.25

9.66907

343'000

37'655.00

10.97813

33'169.35

9.67036

343'100

37'668.00

10.97872

33'179.00

9.67036

343'200

37'681.00

10.97931

33'193.10

9.67165

343'300

37'694.00

10.97990

33'202.75

9.67165

343'400

37'707.00

10.98049

33'216.90

9.67294

343'500

37'720.00

10.98108

33'226.55

9.67294

343'600

37'733.00

10.98166

33'240.65

9.67423

343'700

37'746.00

10.98225

33'250.35

9.67423

343'800

37'759.00

10.98284

33'264.40

9.67551

343'900

37'772.00

10.98343

33'278.50

9.67680

344'000

37'785.00

10.98401

33'288.20

9.67680

344'100

37'798.00

10.98460

33'302.25

9.67808

344'200

37'811.00

10.98518

33'311.95

9.67808

344'300

37'824.00

10.98577

33'326.05

9.67936

344'400

37'837.00

10.98635

33'335.70

9.67936

344'500

37'850.00

10.98694

33'349.80

9.68064

344'600

37'863.00

10.98752

33'359.50

9.68064

344'700

37'876.00

10.98811

33'373.60

9.68192

344'800

37'889.00

10.98869

33'383.25

9.68192

344'900

37'902.00

10.98927

33'397.35

9.68320

345'000

37'915.00

10.98986

33'407.05

9.68320

345'100

37'928.00

10.99044

33'421.10

9.68447

345'200

37'941.00

10.99102

33'430.80

9.68447

345'300

37'954.00

10.99160

33'444.90

9.68575

345'400

37'967.00

10.99218

33'454.60

9.68575

345'500

37'980.00

10.99276

33'468.65

9.68702

345'600

37'993.00

10.99334

33'478.35

9.68702

345'700

38'006.00

10.99393

33'492.40

9.68829

345'800

38'019.00

10.99451

33'506.50

9.68956

345'900

38'032.00

10.99509

33'516.20

9.68956

346'000

38'045.00

10.99566

33'530.25

9.69083

346'100

38'058.00

10.99624

33'539.95

9.69083

346'200

38'071.00

10.99682

33'554.05

9.69210

346'300

38'084.00

10.99740

33'563.75

9.69210

346'400

38'097.00

10.99798

33'577.80

9.69336

346'500

38'110.00

10.99856

33'587.50

9.69336

346'600

38'123.00

10.99913

33'601.60

9.69463

346'700

38'136.00

10.99971

33'611.30

9.69463

346'800

38'149.00

11.00029

33'625.35

9.69589

346'900

38'162.00

11.00086

33'635.05

9.69589

61

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

347'000

38'175.00

11.00144

33'649.10

9.69715

347'100

38'188.00

11.00202

33'658.80

9.69715

347'200

38'201.00

11.00259

33'672.90

9.69841

347'300

38'214.00

11.00317

33'682.60

9.69841

347'400

38'227.00

11.00374

33'696.65

9.69967

347'500

38'240.00

11.00432

33'706.35

9.69967

347'600

38'253.00

11.00489

33'720.45

9.70093

347'700

38'266.00

11.00546

33'734.50

9.70219

347'800

38'279.00

11.00604

33'744.20

9.70219

347'900

38'292.00

11.00661

33'758.25

9.70344

348'000

38'305.00

11.00718

33'767.95

9.70344

348'100

38'318.00

11.00776

33'782.05

9.70469

348'200

38'331.00

11.00833

33'791.75

9.70469

348'300

38'344.00

11.00890

33'805.80

9.70595

348'400

38'357.00

11.00947

33'815.55

9.70595

348'500

38'370.00

11.01004

33'829.60

9.70720

348'600

38'383.00

11.01061

33'839.30

9.70720

348'700

38'396.00

11.01118

33'853.35

9.70845

348'800

38'409.00

11.01175

33'863.05

9.70845

348'900

38'422.00

11.01232

33'877.10

9.70969

349'000

38'435.00

11.01289

33'886.80

9.70969

349'100

38'448.00

11.01346

33'900.90

9.71094

349'200

38'461.00

11.01403

33'910.60

9.71094

349'300

38'474.00

11.01460

33'924.70

9.71219

349'400

38'487.00

11.01517

33'934.40

9.71219

349'500

38'500.00

11.01574

33'948.45

9.71343

349'600

38'513.00

11.01630

33'962.50

9.71467

349'700

38'526.00

11.01687

33'972.20

9.71467

349'800

38'539.00

11.01744

33'986.30

9.71592

349'900

38'552.00

11.01801

33'996.00

9.71592

350'000

38'565.00

11.01857

34'010.05

9.71716

350'100

38'578.00

11.01914

34'019.80

9.71716

350'200

38'591.00

11.01970

34'033.80

9.71839

350'300

38'604.00

11.02027

34'043.50

9.71839

350'400

38'617.00

11.02083

34'057.60

9.71963

350'500

38'630.00

11.02140

34'067.30

9.71963

350'600

38'643.00

11.02196

34'081.35

9.72087

350'700

38'656.00

11.02253

34'091.10

9.72087

350'800

38'669.00

11.02309

34'105.15

9.72210

350'900

38'682.00

11.02365

34'114.85

9.72210

351'000

38'695.00

11.02422

34'128.90

9.72334

351'100

38'708.00

11.02478

34'138.65

9.72334

351'200

38'721.00

11.02534

34'152.70

9.72457

351'300

38'734.00

11.02590

34'162.40

9.72457

351'400

38'747.00

11.02647

34'176.45

9.72580

351'500

38'760.00

11.02703

34'190.50

9.72703

351'600

38'773.00

11.02759

34'200.25

9.72703

351'700

38'786.00

11.02815

34'214.25

9.72825

351'800

38'799.00

11.02871

34'224.00

9.72825

351'900

38'812.00

11.02927

34'238.05

9.72948

352'000

38'825.00

11.02983

34'247.75

9.72948

352'100

38'838.00

11.03039

34'261.85

9.73071

352'200

38'851.00

11.03095

34'271.55

9.73071

352'300

38'864.00

11.03151

34'285.60

9.73193

352'400

38'877.00

11.03207

34'295.30

9.73193

352'500

38'890.00

11.03262

34'309.35

9.73315

62

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

352'600

38'903.00

11.03318

34'319.10

9.73315

352'700

38'916.00

11.03374

34'333.15

9.73438

352'800

38'929.00

11.03430

34'342.90

9.73438

352'900

38'942.00

11.03485

34'356.95

9.73560

353'000

38'955.00

11.03541

34'366.65

9.73560

353'100

38'968.00

11.03597

34'380.70

9.73681

353'200

38'981.00

11.03652

34'390.40

9.73681

353'300

38'994.00

11.03708

34'404.45

9.73803

353'400

39'007.00

11.03763

34'418.50

9.73925

353'500

39'020.00

11.03819

34'428.25

9.73925

353'600

39'033.00

11.03874

34'442.25

9.74046

353'700

39'046.00

11.03930

34'452.00

9.74046

353'800

39'059.00

11.03985

34'466.05

9.74168

353'900

39'072.00

11.04041

34'475.80

9.74168

354'000

39'085.00

11.04096

34'489.85

9.74289

354'100

39'098.00

11.04151

34'499.55

9.74289

354'200

39'111.00

11.04207

34'513.60

9.74410

354'300

39'124.00

11.04262

34'523.35

9.74410

354'400

39'137.00

11.04317

34'537.40

9.74531

354'500

39'150.00

11.04372

34'547.10

9.74531

354'600

39'163.00

11.04428

34'561.15

9.74652

354'700

39'176.00

11.04483

34'570.90

9.74652

354'800

39'189.00

11.04538

34'584.90

9.74772

354'900

39'202.00

11.04593

34'594.65

9.74772

355'000

39'215.00

11.04648

34'608.70

9.74893

355'100

39'228.00

11.04703

34'618.45

9.74893

355'200

39'241.00

11.04758

34'632.45

9.75013

355'300

39'254.00

11.04813

34'646.50

9.75134

355'400

39'267.00

11.04868

34'656.25

9.75134

355'500

39'280.00

11.04923

34'670.30

9.75254

355'600

39'293.00

11.04978

34'680.05

9.75254

355'700

39'306.00

11.05032

34'694.05

9.75374

355'800

39'319.00

11.05087

34'703.80

9.75374

355'900

39'332.00

11.05142

34'717.85

9.75494

356'000

39'345.00

11.05197

34'727.60

9.75494

356'100

39'358.00

11.05251

34'741.60

9.75614

356'200

39'371.00

11.05306

34'751.35

9.75614

356'300

39'384.00

11.05361

34'765.35

9.75733

356'400

39'397.00

11.05415

34'775.10

9.75733

356'500

39'410.00

11.05470

34'789.15

9.75853

356'600

39'423.00

11.05524

34'798.90

9.75853

356'700

39'436.00

11.05579

34'812.90

9.75972

356'800

39'449.00

11.05633

34'822.70

9.75972

356'900

39'462.00

11.05688

34'836.70

9.76092

357'000

39'475.00

11.05742

34'846.50

9.76092

357'100

39'488.00

11.05797

34'860.50

9.76211

357'200

39'501.00

11.05851

34'874.50

9.76330

357'300

39'514.00

11.05905

34'884.25

9.76330

357'400

39'527.00

11.05960

34'898.30

9.76449

357'500

39'540.00

11.06014

34'908.05

9.76449

357'600

39'553.00

11.06068

34'922.05

9.76567

357'700

39'566.00

11.06122

34'931.80

9.76567

357'800

39'579.00

11.06177

34'945.85

9.76686

357'900

39'592.00

11.06231

34'955.60

9.76686

358'000

39'605.00

11.06285

34'969.60

9.76805

358'100

39'618.00

11.06339

34'979.40

9.76805

63

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

358'200

39'631.00

11.06393

34'993.40

9.76923

358'300

39'644.00

11.06447

35'003.15

9.76923

358'400

39'657.00

11.06501

35'017.15

9.77041

358'500

39'670.00

11.06555

35'026.90

9.77041

358'600

39'683.00

11.06609

35'040.95

9.77160

358'700

39'696.00

11.06663

35'050.75

9.77160

358'800

39'709.00

11.06717

35'064.75

9.77278

358'900

39'722.00

11.06771

35'074.50

9.77278

359'000

39'735.00

11.06825

35'088.50

9.77395

359'100

39'748.00

11.06878

35'102.50

9.77513

359'200

39'761.00

11.06932

35'112.25

9.77513

359'300

39'774.00

11.06986

35'126.30

9.77631

359'400

39'787.00

11.07040

35'136.05

9.77631

359'500

39'800.00

11.07093

35'150.05

9.77748

359'600

39'813.00

11.07147

35'159.80

9.77748

359'700

39'826.00

11.07200

35'173.85

9.77866

359'800

39'839.00

11.07254

35'183.60

9.77866

359'900

39'852.00

11.07308

35'197.60

9.77983

360'000

39'865.00

11.07361

35'207.40

9.77983

360'100

39'878.00

11.07415

35'221.40

9.78100

360'200

39'891.00

11.07468

35'231.15

9.78100

360'300

39'904.00

11.07522

35'245.15

9.78217

360'400

39'917.00

11.07575

35'254.95

9.78217

360'500

39'930.00

11.07628

35'268.95

9.78334

360'600

39'943.00

11.07682

35'278.70

9.78334

360'700

39'956.00

11.07735

35'292.75

9.78451

360'800

39'969.00

11.07788

35'302.50

9.78451

360'900

39'982.00

11.07842

35'316.50

9.78568

361'000

39'995.00

11.07895

35'330.50

9.78684

361'100

40'008.00

11.07948

35'340.30

9.78684

361'200

40'021.00

11.08001

35'354.30

9.78801

361'300

40'034.00

11.08054

35'364.10

9.78801

361'400

40'047.00

11.08107

35'378.05

9.78917

361'500

40'060.00

11.08160

35'387.85

9.78917

361'600

40'073.00

11.08213

35'401.85

9.79033

361'700

40'086.00

11.08267

35'411.60

9.79033

361'800

40'099.00

11.08320

35'425.60

9.79149

361'900

40'112.00

11.08372

35'435.40

9.79149

362'000

40'125.00

11.08425

35'449.40

9.79265

362'100

40'138.00

11.08478

35'459.20

9.79265

362'200

40'151.00

11.08531

35'473.20

9.79381

362'300

40'164.00

11.08584

35'482.95

9.79381

362'400

40'177.00

11.08637

35'496.95

9.79497

362'500

40'190.00

11.08690

35'506.75

9.79497

362'600

40'203.00

11.08742

35'520.75

9.79612

362'700

40'216.00

11.08795

35'530.55

9.79612

362'800

40'229.00

11.08848

35'544.55

9.79728

362'900

40'242.00

11.08901

35'558.50

9.79843

363'000

40'255.00

11.08953

35'568.30

9.79843

363'100

40'268.00

11.09006

35'582.25

9.79958

363'200

40'281.00

11.09058

35'592.05

9.79958

363'300

40'294.00

11.09111

35'606.05

9.80073

363'400

40'307.00

11.09163

35'615.85

9.80073

363'500

40'320.00

11.09216

35'629.85

9.80188

363'600

40'333.00

11.09268

35'639.65

9.80188

363'700

40'346.00

11.09321

35'653.60

9.80303

64

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

363'800

40'359.00

11.09373

35'663.40

9.80303

363'900

40'372.00

11.09426

35'677.40

9.80418

364'000

40'385.00

11.09478

35'687.20

9.80418

364'100

40'398.00

11.09530

35'701.15

9.80532

364'200

40'411.00

11.09583

35'711.00

9.80532

364'300

40'424.00

11.09635

35'724.95

9.80647

364'400

40'437.00

11.09687

35'734.80

9.80647

364'500

40'450.00

11.09739

35'748.75

9.80761

364'600

40'463.00

11.09792

35'758.55

9.80761

364'700

40'476.00

11.09844

35'772.50

9.80875

364'800

40'489.00

11.09896

35'786.50

9.80990

364'900

40'502.00

11.09948

35'796.35

9.80990

365'000

40'515.00

11.10000

35'810.30

9.81104

365'100

40'528.00

11.10052

35'820.10

9.81104

365'200

40'541.00

11.10104

35'834.05

9.81217

365'300

40'554.00

11.10156

35'843.85

9.81217

365'400

40'567.00

11.10208

35'857.85

9.81331

365'500

40'580.00

11.10260

35'867.65

9.81331

365'600

40'593.00

11.10312

35'881.65

9.81445

365'700

40'606.00

11.10364

35'891.45

9.81445

365'800

40'619.00

11.10416

35'905.40

9.81558

365'900

40'632.00

11.10467

35'915.20

9.81558

366'000

40'645.00

11.10519

35'929.20

9.81672

366'100

40'658.00

11.10571

35'939.00

9.81672

366'200

40'671.00

11.10623

35'952.95

9.81785

366'300

40'684.00

11.10674

35'962.80

9.81785

366'400

40'697.00

11.10726

35'976.75

9.81898

366'500

40'710.00

11.10778

35'986.55

9.81898

366'600

40'723.00

11.10829

36'000.50

9.82011

366'700

40'736.00

11.10881

36'014.50

9.82124

366'800

40'749.00

11.10932

36'024.30

9.82124

366'900

40'762.00

11.10984

36'038.30

9.82237

367'000

40'775.00

11.11035

36'048.10

9.82237

367'100

40'788.00

11.11087

36'062.05

9.82350

367'200

40'801.00

11.11138

36'071.90

9.82350

367'300

40'814.00

11.11190

36'085.85

9.82462

367'400

40'827.00

11.11241

36'095.65

9.82462

367'500

40'840.00

11.11293

36'109.65

9.82575

367'600

40'853.00

11.11344

36'119.45

9.82575

367'700

40'866.00

11.11395

36'133.40

9.82687

367'800

40'879.00

11.11446

36'143.25

9.82687

367'900

40'892.00

11.11498

36'157.20

9.82800

368'000

40'905.00

11.11549

36'167.05

9.82800

368'100

40'918.00

11.11600

36'181.00

9.82912

368'200

40'931.00

11.11651

36'190.80

9.82912

368'300

40'944.00

11.11702

36'204.75

9.83024

368'400

40'957.00

11.11754

36'214.60

9.83024

368'500

40'970.00

11.11805

36'228.55

9.83136

368'600

40'983.00

11.11856

36'242.50

9.83247

368'700

40'996.00

11.11907

36'252.30

9.83247

368'800

41'009.00

11.11958

36'266.30

9.83359

368'900

41'022.00

11.12009

36'276.10

9.83359

369'000

41'035.00

11.12060

36'290.10

9.83471

369'100

41'048.00

11.12111

36'299.90

9.83471

369'200

41'061.00

11.12161

36'313.85

9.83582

369'300

41'074.00

11.12212

36'323.70

9.83582

65

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

369'400

41'087.00

11.12263

36'337.60

9.83693

369'500

41'100.00

11.12314

36'347.45

9.83693

369'600

41'113.00

11.12365

36'361.45

9.83805

369'700

41'126.00

11.12415

36'371.25

9.83805

369'800

41'139.00

11.12466

36'385.20

9.83916

369'900

41'152.00

11.12517

36'395.05

9.83916

370'000

41'165.00

11.12568

36'409.00

9.84027

370'100

41'178.00

11.12618

36'418.85

9.84027

370'200

41'191.00

11.12669

36'432.80

9.84138

370'300

41'204.00

11.12719

36'442.65

9.84138

370'400

41'217.00

11.12770

36'456.55

9.84248

370'500

41'230.00

11.12821

36'470.50

9.84359

370'600

41'243.00

11.12871

36'480.35

9.84359

370'700

41'256.00

11.12921

36'494.30

9.84470

370'800

41'269.00

11.12972

36'504.15

9.84470

370'900

41'282.00

11.13022

36'518.05

9.84580

371'000

41'295.00

11.13073

36'527.90

9.84580

371'100

41'308.00

11.13123

36'541.85

9.84690

371'200

41'321.00

11.13173

36'551.70

9.84690

371'300

41'334.00

11.13224

36'565.60

9.84800

371'400

41'347.00

11.13274

36'575.45

9.84800

371'500

41'360.00

11.13324

36'589.40

9.84910

371'600

41'373.00

11.13375

36'599.25

9.84910

371'700

41'386.00

11.13425

36'613.20

9.85020

371'800

41'399.00

11.13475

36'623.05

9.85020

371'900

41'412.00

11.13525

36'637.00

9.85130

372'000

41'425.00

11.13575

36'646.85

9.85130

372'100

41'438.00

11.13625

36'660.80

9.85240

372'200

41'451.00

11.13675

36'670.65

9.85240

372'300

41'464.00

11.13725

36'684.60

9.85350

372'400

41'477.00

11.13776

36'698.50

9.85459

372'500

41'490.00

11.13826

36'708.35

9.85459

372'600

41'503.00

11.13875

36'722.30

9.85569

372'700

41'516.00

11.13925

36'732.15

9.85569

372'800

41'529.00

11.13975

36'746.10

9.85678

372'900

41'542.00

11.14025

36'755.95

9.85678

373'000

41'555.00

11.14075

36'769.85

9.85787

373'100

41'568.00

11.14125

36'779.70

9.85787

373'200

41'581.00

11.14175

36'793.65

9.85896

373'300

41'594.00

11.14224

36'803.50

9.85896

373'400

41'607.00

11.14274

36'817.45

9.86005

373'500

41'620.00

11.14324

36'827.30

9.86005

373'600

41'633.00

11.14374

36'841.20

9.86114

373'700

41'646.00

11.14423

36'851.10

9.86114

373'800

41'659.00

11.14473

36'865.00

9.86223

373'900

41'672.00

11.14523

36'874.90

9.86223

374'000

41'685.00

11.14572

36'888.80

9.86331

374'100

41'698.00

11.14622

36'898.65

9.86331

374'200

41'711.00

11.14671

36'912.60

9.86440

374'300

41'724.00

11.14721

36'926.50

9.86548

374'400

41'737.00

11.14770

36'936.35

9.86548

374'500

41'750.00

11.14820

36'950.30

9.86657

374'600

41'763.00

11.14869

36'960.15

9.86657

374'700

41'776.00

11.14919

36'974.10

9.86765

374'800

41'789.00

11.14968

36'983.95

9.86765

374'900

41'802.00

11.15017

36'997.85

9.86873

66

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

375'000

41'815.00

11.15067

37'007.75

9.86873

375'100

41'828.00

11.15116

37'021.65

9.86981

375'200

41'841.00

11.15165

37'031.55

9.86981

375'300

41'854.00

11.15214

37'045.45

9.87089

375'400

41'867.00

11.15264

37'055.30

9.87089

375'500

41'880.00

11.15313

37'069.20

9.87196

375'600

41'893.00

11.15362

37'079.10

9.87196

375'700

41'906.00

11.15411

37'093.00

9.87304

375'800

41'919.00

11.15460

37'102.90

9.87304

375'900

41'932.00

11.15509

37'116.80

9.87412

376'000

41'945.00

11.15559

37'126.70

9.87412

376'100

41'958.00

11.15608

37'140.60

9.87519

376'200

41'971.00

11.15657

37'154.50

9.87626

376'300

41'984.00

11.15706

37'164.35

9.87626

376'400

41'997.00

11.15755

37'178.25

9.87733

376'500

42'010.00

11.15803

37'188.15

9.87733

376'600

42'023.00

11.15852

37'202.10

9.87841

376'700

42'036.00

11.15901

37'211.95

9.87841

376'800

42'049.00

11.15950

37'225.90

9.87948

376'900

42'062.00

11.15999

37'235.75

9.87948

377'000

42'075.00

11.16048

37'249.65

9.88054

377'100

42'088.00

11.16097

37'259.50

9.88054

377'200

42'101.00

11.16145

37'273.45

9.88161

377'300

42'114.00

11.16194

37'283.30

9.88161

377'400

42'127.00

11.16243

37'297.25

9.88268

377'500

42'140.00

11.16291

37'307.10

9.88268

377'600

42'153.00

11.16340

37'321.00

9.88374

377'700

42'166.00

11.16389

37'330.90

9.88374

377'800

42'179.00

11.16437

37'344.80

9.88481

377'900

42'192.00

11.16486

37'354.70

9.88481

378'000

42'205.00

11.16534

37'368.60

9.88587

378'100

42'218.00

11.16583

37'382.50

9.88693

378'200

42'231.00

11.16631

37'392.35

9.88693

378'300

42'244.00

11.16680

37'406.30

9.88800

378'400

42'257.00

11.16728

37'416.20

9.88800

378'500

42'270.00

11.16777

37'430.10

9.88906

378'600

42'283.00

11.16825

37'440.00

9.88906

378'700

42'296.00

11.16874

37'453.90

9.89012

378'800

42'309.00

11.16922

37'463.75

9.89012

378'900

42'322.00

11.16970

37'477.65

9.89117

379'000

42'335.00

11.17018

37'487.55

9.89117

379'100

42'348.00

11.17067

37'501.45

9.89223

379'200

42'361.00

11.17115

37'511.35

9.89223

379'300

42'374.00

11.17163

37'525.25

9.89329

379'400

42'387.00

11.17211

37'535.15

9.89329

379'500

42'400.00

11.17260

37'549.00

9.89434

379'600

42'413.00

11.17308

37'558.90

9.89434

379'700

42'426.00

11.17356

37'572.85

9.89540

379'800

42'439.00

11.17404

37'582.75

9.89540

379'900

42'452.00

11.17452

37'596.60

9.89645

380'000

42'465.00

11.17500

37'610.50

9.89750

380'100

42'478.00

11.17548

37'620.40

9.89750

380'200

42'491.00

11.17596

37'634.30

9.89855

380'300

42'504.00

11.17644

37'644.20

9.89855

380'400

42'517.00

11.17692

37'658.10

9.89960

380'500

42'530.00

11.17740

37'668.00

9.89960

67

Alleinstehende

Verheiratete, Eineltern

Art. 38 Abs. 1 StG

Art. 38 Abs.

2 StG

Einkommen

Steuer

Satz

Steuer

Satz

Fr.

Fr.

%

Fr.

%

380'600

42'543.00

11.17788

37'681.85

9.90065

Änderung gültig ab 1. Januar

2008:

Für Einkommensteile über 200

000 Fr. beträgt der Steuersatz einheitlich 9.9 Prozent. Für in ungetrennter Ehe lebende Steu-

erpflichtige sowei für getrennt lebende, geschiedene, verwitwerte und ledige Steuerpflichtige, die mit Kindern im Sinne von Art. 37 Abs. 1 lit b zusammenleben, ist für die Ermittlung des satzbestimmenden Einkommens das steuerbare Gesamtein-

kommen durch den Divisor 1.9

zu teilen. Steuerbare Gesamteinkommen über 380'000 sind nicht zu teilen.

68