Tarif V Grenzgänger Italien / Ersatzeinkünfte, die nicht über die Arbeitgeber ausbezahlt werden
Kantonale Steuerverwaltung Graubünden
Amministrazione imposte del Cantone dei Grigioni Administraziun da taglia dal chantun Grischun
Quellensteuertarif für ausländische Arbeitnehmer Tariffa per l'imposta alla fonte per lavoratori stranieri
Monatstarif Ersatzeinkünfte / Grenzgänger Italien Tabella mensile proventi compensativi / frontalieri dall'Italia
Tarifcode V: Ersatzeinkünfte, die nicht über die Arbeitgeber ausbezahlt werden Tariffario V: proventi compensativi non versati tramite il datore di lavoro Tarif/tariffa V Gültig ab/valida a partire dal 1.1.2025 | |||
Bruttolohn | |||
im Monat | |||
Salario | |||
mensile lordo | |||
V | |||
Tarifstufen | |||
% | |||
1 | - | 50 | |
51 | - | 100 | |
101 | - | 150 | |
151 | - | 200 | |
201 | - | 250 | |
251 | - | 300 | |
301 | - | 350 | |
351 | - | 400 | |
401 | - | 450 | |
451 | - | 500 | |
501 | - | 550 | |
551 | - | 600 | |
601 | - | 650 | |
651 | - | 700 | |
701 | - | 750 | |
751 | - | 800 | |
801 | - | 850 | |
851 | - | 900 | |
901 | - | 950 | |
951 | - | 1000 | |
1001 | - | 1050 | |
1051 | - | 1100 | |
1101 | - | 1150 | |
1151 | - | 1200 | |
1201 | - | 1250 | |
1251 | - | 1300 | |
1301 | - | 1350 | |
1351 | - | 1400 | |
1401 | - | 1450 | |
1451 | - | 1500 | |
1501 | - | 1550 | |
1551 | - | 1600 | |
1601 | - | 1650 | |
1651 | - | 1700 | 0.18 |
1701 | - | 1750 | 0.40 |
1751 | - | 1800 | 0.70 |
1801 | - | 1850 | 0.90 |
V | |||
Tarifstufen | |||
% | |||
1851 | - | 1900 | 1.10 |
1901 | - | 1950 | 1.29 |
1951 | - | 2000 | 1.46 |
2001 | - | 2050 | 1.63 |
2051 | - | 2100 | 1.79 |
2101 | - | 2150 | 1.94 |
2151 | - | 2200 | 2.09 |
2201 | - | 2250 | 2.29 |
2251 | - | 2300 | 2.49 |
2301 | - | 2350 | 2.68 |
2351 | - | 2400 | 2.86 |
2401 | - | 2450 | 3.04 |
2451 | - | 2500 | 3.22 |
2501 | - | 2550 | 3.38 |
2551 | - | 2600 | 3.54 |
2601 | - | 2650 | 3.68 |
2651 | - | 2700 | 3.83 |
2701 | - | 2750 | 3.97 |
2751 | - | 2800 | 4.10 |
2801 | - | 2850 | 4.23 |
2851 | - | 2900 | 4.36 |
2901 | - | 2950 | 4.48 |
2951 | - | 3000 | 4.59 |
3001 | - | 3050 | 4.72 |
3051 | - | 3100 | 4.85 |
3101 | - | 3150 | 4.98 |
3151 | - | 3200 | 5.10 |
3201 | - | 3250 | 5.22 |
3251 | - | 3300 | 5.33 |
3301 | - | 3350 | 5.47 |
3351 | - | 3400 | 5.61 |
3401 | - | 3450 | 5.74 |
3451 | - | 3500 | 5.87 |
3501 | - | 3550 | 5.99 |
3551 | - | 3600 | 6.11 |
3601 | - | 3650 | 6.23 |
3651 | - | 3700 | 6.34 |
3701 | - | 3750 | 6.46 |
3751 | - | 3800 | 6.57 |
3801 | - | 3850 | 6.67 |
3851 | - | 3900 | 6.78 |
3901 | - | 3950 | 6.88 |
3951 | - | 4000 | 6.98 |
4001 | - | 4050 | 7.07 |
4051 | - | 4100 | 7.17 |
4101 | - | 4150 | 7.26 |
4151 | - | 4200 | 7.34 |
4201 | - | 4250 | 7.43 |
4251 | - | 4300 | 7.52 |
4301 | - | 4350 | 7.60 |
4351 | - | 4400 | 7.69 |
4401 | - | 4450 | 7.78 |
4451 | - | 4500 | 7.86 |
4501 | - | 4550 | 7.96 |
4551 | - | 4600 | 8.04 |
4601 | - | 4650 | 8.13 |
4651 | - | 4700 | 8.21 |
V | |||
Tarifstufen | |||
% | |||
4701 | - | 4750 | 8.30 |
4751 | - | 4800 | 8.37 |
4801 | - | 4850 | 8.45 |
4851 | - | 4900 | 8.53 |
4901 | - | 4950 | 8.60 |
4951 | - | 5000 | 8.67 |
5001 | - | 5050 | 8.75 |
5051 | - | 5100 | 8.84 |
5101 | - | 5150 | 8.92 |
5151 | - | 5200 | 9.00 |
5201 | - | 5250 | 9.08 |
5251 | - | 5300 | 9.16 |
5301 | - | 5350 | 9.24 |
5351 | - | 5400 | 9.31 |
5401 | - | 5450 | 9.38 |
5451 | - | 5500 | 9.46 |
5501 | - | 5550 | 9.53 |
5551 | - | 5600 | 9.59 |
5601 | - | 5650 | 9.66 |
5651 | - | 5700 | 9.72 |
5701 | - | 5750 | 9.78 |
5751 | - | 5800 | 9.85 |
5801 | - | 5850 | 9.91 |
5851 | - | 5900 | 9.97 |
5901 | - | 5950 | 10.03 |
5951 | - | 6000 | 10.09 |
6001 | - | 6050 | 10.14 |
6051 | - | 6100 | 10.20 |
6101 | - | 6150 | 10.26 |
6151 | - | 6200 | 10.31 |
6201 | - | 6250 | 10.36 |
6251 | - | 6300 | 10.42 |
6301 | - | 6350 | 10.46 |
6351 | - | 6400 | 10.52 |
6401 | - | 6450 | 10.57 |
6451 | - | 6500 | 10.62 |
6501 | - | 6550 | 10.66 |
6551 | - | 6600 | 10.71 |
6601 | - | 6650 | 10.76 |
6651 | - | 6700 | 10.81 |
6701 | - | 6750 | 10.86 |
6751 | - | 6800 | 10.90 |
6801 | - | 6850 | 10.94 |
6851 | - | 6900 | 10.98 |
6901 | - | 6950 | 11.03 |
6951 | - | 7000 | 11.07 |
7001 | - | 7050 | 11.11 |
7051 | - | 7100 | 11.15 |
7101 | - | 7150 | 11.19 |
7151 | - | 7200 | 11.23 |
7201 | - | 7250 | 11.27 |
7251 | - | 7300 | 11.31 |
7301 | - | 7350 | 11.35 |
7351 | - | 7400 | 11.39 |
7401 | - | 7450 | 11.43 |
7451 | - | 7500 | 11.46 |
7501 | - | 7550 | 11.51 |
V | |||
Tarifstufen | |||
% | |||
7551 | - | 7600 | 11.56 |
7601 | - | 7650 | 11.62 |
7651 | - | 7700 | 11.66 |
7701 | - | 7750 | 11.72 |
7751 | - | 7800 | 11.77 |
7801 | - | 7850 | 11.82 |
7851 | - | 7900 | 11.86 |
7901 | - | 7950 | 11.91 |
7951 | - | 8000 | 11.96 |
8001 | - | 8050 | 12.01 |
8051 | - | 8100 | 12.06 |
8101 | - | 8150 | 12.10 |
8151 | - | 8200 | 12.14 |
8201 | - | 8250 | 12.19 |
8251 | - | 8300 | 12.24 |
8301 | - | 8350 | 12.28 |
8351 | - | 8400 | 12.33 |
8401 | - | 8450 | 12.38 |
8451 | - | 8500 | 12.42 |
8501 | - | 8550 | 12.46 |
8551 | - | 8600 | 12.50 |
8601 | - | 8650 | 12.54 |
8651 | - | 8700 | 12.59 |
8701 | - | 8750 | 12.63 |
8751 | - | 8800 | 12.67 |
8801 | - | 8850 | 12.71 |
8851 | - | 8900 | 12.75 |
8901 | - | 8950 | 12.79 |
8951 | - | 9000 | 12.83 |
9001 | - | 9050 | 12.87 |
9051 | - | 9100 | 12.91 |
9101 | - | 9150 | 12.95 |
9151 | - | 9200 | 12.98 |
9201 | - | 9250 | 13.02 |
9251 | - | 9300 | 13.06 |
9301 | - | 9350 | 13.10 |
9351 | - | 9400 | 13.14 |
9401 | - | 9450 | 13.17 |
9451 | - | 9500 | 13.21 |
9501 | - | 9550 | 13.24 |
9551 | - | 9600 | 13.27 |
9601 | - | 9650 | 13.31 |
9651 | - | 9700 | 13.34 |
9701 | - | 9750 | 13.38 |
9751 | - | 9800 | 13.41 |
9801 | - | 9850 | 13.44 |
9851 | - | 9900 | 13.47 |
9901 | - | 9950 | 13.50 |
9951 | - | 10000 | 13.54 |
10001 | - | 10050 | 13.58 |
10051 | - | 10100 | 13.62 |
10101 | - | 10150 | 13.66 |
10151 | - | 10200 | 13.70 |
10201 | - | 10250 | 13.74 |
10251 | - | 10300 | 13.78 |
10301 | - | 10350 | 13.82 |
10351 | - | 10400 | 13.86 |
10401 | - | 10450 | 13.90 |
10451 | - | 10500 | 13.94 |
V | |||
Tarifstufen | |||
% | |||
10501 | - | 10550 | 13.98 |
10551 | - | 10600 | 14.02 |
10601 | - | 10650 | 14.06 |
10651 | - | 10700 | 14.10 |
10701 | - | 10750 | 14.14 |
10751 | - | 10800 | 14.18 |
10801 | - | 10850 | 14.21 |
10851 | - | 10900 | 14.25 |
10901 | - | 10950 | 14.29 |
10951 | - | 11000 | 14.33 |
11001 | - | 11050 | 14.37 |
11051 | - | 11100 | 14.41 |
11101 | - | 11150 | 14.45 |
11151 | - | 11200 | 14.49 |
11201 | - | 11250 | 14.52 |
11251 | - | 11300 | 14.56 |
11301 | - | 11350 | 14.60 |
11351 | - | 11400 | 14.63 |
11401 | - | 11450 | 14.67 |
11451 | - | 11500 | 14.71 |
11501 | - | 11550 | 14.74 |
11551 | - | 11600 | 14.78 |
11601 | - | 11650 | 14.82 |
11651 | - | 11700 | 14.86 |
11701 | - | 11750 | 14.89 |
11751 | - | 11800 | 14.93 |
11801 | - | 11850 | 14.96 |
11851 | - | 11900 | 14.99 |
11901 | - | 11950 | 15.02 |
11951 | - | 12000 | 15.06 |
12001 | - | 12050 | 15.10 |
12051 | - | 12100 | 15.13 |
12101 | - | 12150 | 15.16 |
12151 | - | 12200 | 15.19 |
12201 | - | 12250 | 15.22 |
12251 | - | 12300 | 15.26 |
12301 | - | 12350 | 15.29 |
12351 | - | 12400 | 15.32 |
12401 | - | 12450 | 15.35 |
12451 | - | 12500 | 15.38 |
12501 | - | 12550 | 15.42 |
12551 | - | 12600 | 15.45 |
12601 | - | 12650 | 15.47 |
12651 | - | 12700 | 15.50 |
12701 | - | 12750 | 15.54 |
12751 | - | 12800 | 15.57 |
12801 | - | 12850 | 15.59 |
12851 | - | 12900 | 15.62 |
12901 | - | 12950 | 15.66 |
12951 | - | 13000 | 15.68 |
13001 | - | 13050 | 15.71 |
13051 | - | 13100 | 15.74 |
13101 | - | 13150 | 15.77 |
13151 | - | 13200 | 15.79 |
13201 | - | 13250 | 15.82 |
13251 | - | 13300 | 15.85 |
13301 | - | 13350 | 15.88 |
13351 | - | 13400 | 15.90 |
13401 | - | 13450 | 15.93 |
13451 | - | 13500 | 15.96 |
13501 | - | 13550 | 15.98 |
V | |||
Tarifstufen | |||
% | |||
13551 | - | 13600 | 16.01 |
13601 | - | 13650 | 16.04 |
13651 | - | 13700 | 16.06 |
13701 | - | 13750 | 16.09 |
13751 | - | 13800 | 16.11 |
13801 | - | 13850 | 16.14 |
13851 | - | 13900 | 16.17 |
13901 | - | 13950 | 16.19 |
13951 | - | 14000 | 16.22 |
14001 | - | 14050 | 16.24 |
14051 | - | 14100 | 16.26 |
14101 | - | 14150 | 16.29 |
14151 | - | 14200 | 16.31 |
14201 | - | 14250 | 16.34 |
14251 | - | 14300 | 16.36 |
14301 | - | 14350 | 16.38 |
14351 | - | 14400 | 16.41 |
14401 | - | 14450 | 16.43 |
14451 | - | 14500 | 16.46 |
14501 | - | 14550 | 16.47 |
14551 | - | 14600 | 16.50 |
14601 | - | 14650 | 16.52 |
14651 | - | 14700 | 16.54 |
14701 | - | 14750 | 16.57 |
14751 | - | 14800 | 16.59 |
14801 | - | 14850 | 16.61 |
14851 | - | 14900 | 16.63 |
14901 | - | 14950 | 16.66 |
14951 | - | 15000 | 16.67 |
15001 | - | 15050 | 16.70 |
15051 | - | 15100 | 16.73 |
15101 | - | 15150 | 16.76 |
15151 | - | 15200 | 16.78 |
15201 | - | 15250 | 16.82 |
15251 | - | 15300 | 16.84 |
15301 | - | 15350 | 16.86 |
15351 | - | 15400 | 16.90 |
15401 | - | 15450 | 16.92 |
15451 | - | 15500 | 16.95 |
15501 | - | 15550 | 16.98 |
15551 | - | 15600 | 17.00 |
15601 | - | 15650 | 17.03 |
15651 | - | 15700 | 17.06 |
15701 | - | 15750 | 17.08 |
15751 | - | 15800 | 17.10 |
15801 | - | 15850 | 17.14 |
15851 | - | 15900 | 17.16 |
15901 | - | 15950 | 17.18 |
15951 | - | 16000 | 17.21 |
16001 | - | 16050 | 17.23 |
16051 | - | 16100 | 17.26 |
16101 | - | 16150 | 17.28 |
16151 | - | 16200 | 17.30 |
16201 | - | 16250 | 17.34 |
16251 | - | 16300 | 17.36 |
16301 | - | 16350 | 17.38 |
16351 | - | 16400 | 17.41 |
16401 | - | 16450 | 17.43 |
16451 | - | 16500 | 17.46 |
16501 | - | 16550 | 17.49 |
16551 | - | 16600 | 17.51 |
V | |||
Tarifstufen | |||
% | |||
16601 | - | 16650 | 17.54 |
16651 | - | 16700 | 17.57 |
16701 | - | 16750 | 17.59 |
16751 | - | 16800 | 17.62 |
16801 | - | 16850 | 17.64 |
16851 | - | 16900 | 17.67 |
16901 | - | 16950 | 17.70 |
16951 | - | 17000 | 17.72 |
17001 | - | 17050 | 17.74 |
17051 | - | 17100 | 17.77 |
17101 | - | 17150 | 17.79 |
17151 | - | 17200 | 17.82 |
17201 | - | 17250 | 17.84 |
17251 | - | 17300 | 17.87 |
17301 | - | 17350 | 17.90 |
17351 | - | 17400 | 17.92 |
17401 | - | 17450 | 17.94 |
17451 | - | 17500 | 17.97 |
17501 | - | 17550 | 17.99 |
17551 | - | 17600 | 18.01 |
17601 | - | 17650 | 18.03 |
17651 | - | 17700 | 18.06 |
17701 | - | 17750 | 18.08 |
17751 | - | 17800 | 18.10 |
17801 | - | 17850 | 18.13 |
17851 | - | 17900 | 18.15 |
17901 | - | 17950 | 18.18 |
17951 | - | 18000 | 18.19 |
18001 | - | 18050 | 18.22 |
18051 | - | 18100 | 18.24 |
18101 | - | 18150 | 18.26 |
18151 | - | 18200 | 18.29 |
18201 | - | 18250 | 18.30 |
18251 | - | 18300 | 18.33 |
18301 | - | 18350 | 18.35 |
18351 | - | 18400 | 18.37 |
18401 | - | 18450 | 18.39 |
18451 | - | 18500 | 18.42 |
18501 | - | 18550 | 18.43 |
18551 | - | 18600 | 18.46 |
18601 | - | 18650 | 18.48 |
18651 | - | 18700 | 18.50 |
18701 | - | 18750 | 18.52 |
18751 | - | 18800 | 18.54 |
18801 | - | 18850 | 18.56 |
18851 | - | 18900 | 18.58 |
18901 | - | 18950 | 18.60 |
18951 | - | 19000 | 18.62 |
19001 | - | 19050 | 18.64 |
19051 | - | 19100 | 18.66 |
19101 | - | 19150 | 18.68 |
19151 | - | 19200 | 18.70 |
19201 | - | 19250 | 18.72 |
19251 | - | 19300 | 18.74 |
19301 | - | 19350 | 18.76 |
19351 | - | 19400 | 18.78 |
19401 | - | 19450 | 18.80 |
19451 | - | 19500 | 18.82 |
19501 | - | 19550 | 18.84 |
19551 | - | 19600 | 18.86 |
19601 | - | 19650 | 18.87 |
V | |||
Tarifstufen | |||
% | |||
19651 | - | 19700 | 18.90 |
19701 | - | 19750 | 18.91 |
19751 | - | 19800 | 18.93 |
19801 | - | 19850 | 18.95 |
19851 | - | 19900 | 18.97 |
19901 | - | 19950 | 18.98 |
19951 | - | 20000 | 19.01 |
20001 | - | 20250 | 19.06 |
20251 | - | 20500 | 19.15 |
20501 | - | 20750 | 19.23 |
20751 | - | 21000 | 19.32 |
21001 | - | 21250 | 19.40 |
21251 | - | 21500 | 19.48 |
21501 | - | 21750 | 19.56 |
21751 | - | 22000 | 19.64 |
22001 | - | 22250 | 19.71 |
22251 | - | 22500 | 19.78 |
22501 | - | 22750 | 19.86 |
22751 | - | 23000 | 19.93 |
23001 | - | 23250 | 20.00 |
23251 | - | 23500 | 20.06 |
23501 | - | 23750 | 20.13 |
23751 | - | 24000 | 20.19 |
24001 | - | 24250 | 20.26 |
24251 | - | 24500 | 20.32 |
24501 | - | 24750 | 20.38 |
24751 | - | 25000 | 20.44 |
25001 | - | 25250 | 20.50 |
25251 | - | 25500 | 20.55 |
25501 | - | 25750 | 20.61 |
25751 | - | 26000 | 20.66 |
26001 | - | 26250 | 20.72 |
26251 | - | 26500 | 20.77 |
26501 | - | 26750 | 20.82 |
26751 | - | 27000 | 20.87 |
27001 | - | 27250 | 20.92 |
27251 | - | 27500 | 20.97 |
27501 | - | 27750 | 21.02 |
27751 | - | 28000 | 21.06 |
28001 | - | 28250 | 21.11 |
28251 | - | 28500 | 21.16 |
28501 | - | 28750 | 21.20 |
28751 | - | 29000 | 21.25 |
29001 | - | 29250 | 21.29 |
29251 | - | 29500 | 21.34 |
29501 | - | 29750 | 21.38 |
29751 | - | 30000 | 21.42 |
30001 | - | 30250 | 21.46 |
30251 | - | 30500 | 21.50 |
30501 | - | 30750 | 21.54 |
30751 | - | 31000 | 21.58 |
31001 | - | 31250 | 21.61 |
31251 | - | 31500 | 21.65 |
31501 | - | 31750 | 21.69 |
31751 | - | 32000 | 21.72 |
32001 | - | 32250 | 21.76 |
32251 | - | 32500 | 21.79 |
32501 | - | 32750 | 21.82 |
32751 | - | 33000 | 21.86 |
33001 | - | 33250 | 21.90 |
33251 | - | 33500 | 21.93 |
V | |||
Tarifstufen | |||
% | |||
33501 | - | 33750 | 21.96 |
33751 | - | 34000 | 21.99 |
34001 | - | 34250 | 22.02 |
34251 | - | 34500 | 22.06 |
34501 | - | 34750 | 22.08 |
34751 | - | 35000 | 22.11 |
35001 | - | 35250 | 22.14 |
35251 | - | 35500 | 22.18 |
35501 | - | 35750 | 22.20 |
35751 | - | 36000 | 22.23 |
36001 | - | 36250 | 22.26 |
36251 | - | 36500 | 22.29 |
36501 | - | 36750 | 22.31 |
36751 | - | 37000 | 22.34 |
37001 | - | 37250 | 22.37 |
37251 | - | 37500 | 22.39 |
37501 | - | 37750 | 22.42 |
37751 | - | 38000 | 22.44 |
38001 | - | 38250 | 22.47 |
38251 | - | 38500 | 22.50 |
38501 | - | 38750 | 22.52 |
38751 | - | 39000 | 22.54 |
39001 | - | 39250 | 22.57 |
39251 | - | 39500 | 22.59 |
39501 | - | 39750 | 22.62 |
39751 | - | 40000 | 22.63 |
40001 | - | 40250 | 22.66 |
40251 | - | 40500 | 22.68 |
40501 | - | 40750 | 22.70 |
40751 | - | 41000 | 22.73 |
41001 | - | 41250 | 22.74 |
41251 | - | 41500 | 22.77 |
41501 | - | 41750 | 22.79 |
41751 | - | 42000 | 22.81 |
42001 | - | 42250 | 22.83 |
42251 | - | 42500 | 22.85 |
42501 | - | 42750 | 22.87 |
42751 | - | 43000 | 22.89 |
43001 | - | 43250 | 22.91 |
43251 | - | 43500 | 22.93 |
43501 | - | 43750 | 22.95 |
43751 | - | 44000 | 22.97 |
44001 | - | 44250 | 22.98 |
44251 | - | 44500 | 23.01 |
44501 | - | 44750 | 23.02 |
44751 | - | 45000 | 23.04 |
45001 | - | 45250 | 23.06 |
45251 | - | 45500 | 23.08 |
45501 | - | 45750 | 23.10 |
45751 | - | 46000 | 23.11 |
46001 | - | 46250 | 23.13 |
46251 | - | 46500 | 23.14 |
46501 | - | 46750 | 23.16 |
46751 | - | 47000 | 23.18 |
47001 | - | 47250 | 23.20 |
47251 | - | 47500 | 23.22 |
47501 | - | 47750 | 23.23 |
47751 | - | 48000 | 23.25 |
48001 | - | 48250 | 23.26 |
48251 | - | 48500 | 23.28 |
48501 | - | 48750 | 23.29 |
V | ||
Tarifstufen | ||
% | ||
48751 | - 49000 | 23.30 |
49001 | - 49250 | 23.32 |
49251 | - 49500 | 23.34 |
49501 | - 49750 | 23.35 |
49751 | - 50000 | 23.37 |
50001 | - 52500 | 23.45 |
52501 | - 55000 | 23.58 |
55001 | - 57500 | 23.70 |
57501 | - 60000 | 23.81 |
60001 | - 62500 | 23.90 |
62501 | - 65000 | 24.00 |
65001 | - 67500 | 24.06 |
67501 | - 70000 | 24.10 |
70001 | - 72500 | 24.14 |
72501 | - 75000 | 24.18 |
75001 | - 77500 | 24.20 |
77501 | - 80000 | 24.21 |
80001 | - 82500 | 24.21 |
82501 | - 85000 | 24.22 |
85001 | - 87500 | 24.22 |
87501 | - 90000 | 24.22 |
90001 | - 92500 | 24.23 |
92501 | - 95000 | 24.23 |
95001 | - 97500 | 24.24 |
97501 | - 100000 | 24.25 |
100001 | - 1000000 | 24.32 |