Gesetz über die Steuern des Kantons und der Gemeinden (Anhang: Steuertarif für die einfache Steuer (Art. 40 Abs. 1))

Anhang Stand: 1. Januar 2016 113 Steuertarif für die einfache Steuer (Art. 40 Abs. 1) 1 Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer bis 10'900 0.00 27'000 301.20 47.65 11'000 0.50 27'500 315.20 54.25 11'500 3.00 28'000 329.20 60.80 12'000 5.50 28'500 343.20 67.75 12'500 8.00 29'000 357.20 73.25 13'000 10.50 29'500 371.20 80.90 13'500 15.00 30'000 385.20 88.50 14'000 20.00 30'500 399.20 94.10 14'500 25.60 31'000 413.60 102.85 15'000 31.60 31'500 428.10 111.55 15'500 38.00 32'000 442.60 117.95 16'000 45.00 32'500 457.10 126.65 16'500 52.20 33'000 471.60 136.45 17'000 60.20 33'500 486.10 146.20 17'500 68.20 34'000 500.60 153.45 18'000 77.20 34'500 515.10 163.25 18'500 86.20 35'000 529.60 174.05 19'000 96.00 35'500 544.10 182.15 19'500 106.00 36'000 558.60 193.00 20'000 116.60 36'500 573.10 203.80 20'500 127.60 37'000 587.60 215.70 21'000 139.00 37'500 602.10 224.65 21'500 151.00 38'000 616.60 236.55 22'000 163.20 38'500 631.10 248.40 22'500 176.20 11.15 39'000 645.60 258.15 23'000 189.20 13.90 39'500 660.10 271.10 23'500 203.20 16.65 40'000 674.60 284.05 24'000 217.20 18.60 40'500 689.10 293.90 24'500 231.20 22.25 41'000 703.60 307.60 25'000 245.20 27.80 41'500 718.10 321.65 25'500 259.20 31.65 42'000 732.60 335.65 26'000 273.20 37.15 42'500 747.10 346.30 26'500 287.20 43.00 43'000 761.60 361.05

Anhang 114 Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer 43'500 776.10 376.15 61'500 1'312.70 884.35 44'000 790.60 387.65 62'000 1'327.70 899.65 44'500 805.10 402.75 62'500 1'342.70 912.30 45'000 819.60 417.80 63'000 1'357.70 927.60 45'500 834.10 429.35 63'500 1'372.70 942.85 46'000 848.60 444.40 64'000 1'387.70 955.55 46'500 863.10 459.45 64'500 1'402.70 970.85 47'000 877.70 474.45 65'000 1'417.70 986.10 47'500 892.70 486.15 65'500 1'432.70 1'001.35 48'000 907.70 501.15 66'000 1'447.70 1'014.10 48'500 922.70 516.10 66'500 1'462.70 1'029.35 49'000 937.70 527.85 67'000 1'477.70 1'044.60 49'500 952.70 542.85 67'500 1'492.70 1'057.40 50'000 967.70 557.80 68'000 1'507.70 1'072.60 50'500 982.70 569.60 68'500 1'522.70 1'087.85 51'000 997.70 584.55 69'000 1'537.70 1'100.65 51'500 1'012.70 599.45 69'500 1'552.70 1'115.90 52'000 1'027.70 614.40 70'000 1'567.70 1'131.10 52'500 1'042.70 626.30 70'500 1'582.70 1'146.30 53'000 1'057.70 641.20 71'000 1'597.70 1'159.15 53'500 1'072.70 656.05 71'500 1'612.70 1'174.40 54'000 1'087.70 668.05 72'000 1'627.70 1'189.55 54'500 1'102.70 682.90 72'500 1'642.70 1'202.45 55'000 1'117.70 697.80 73'000 1'657.70 1'217.65 55'500 1'132.70 712.60 73'500 1'672.70 1'232.85 56'000 1'147.70 724.65 74'000 1'687.70 1'248.00 56'500 1'162.70 739.50 74'500 1'702.70 1'260.95 57'000 1'177.70 754.70 75'000 1'717.70 1'276.10 57'500 1'192.70 767.15 75'500 1'732.70 1'291.25 58'000 1'207.70 782.55 76'000 1'747.70 1'304.25 58'500 1'222.70 797.90 76'500 1'763.00 1'319.40 59'000 1'237.70 810.40 77'000 1'778.50 1'334.55 59'500 1'252.70 825.75 77'500 1'794.00 1'347.55 60'000 1'267.70 841.10 78'000 1'809.50 1'362.70 60'500 1'282.70 856.45 78'500 1'825.00 1'377.80 61'000 1'297.70 869.00 79'000 1'840.50 1'392.95

Steuergesetz, StG Anhang Stand: 1. Januar 2016 115 Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer 79'500 1'856.00 1'406.00 97'500 2'414.00 1'940.20 80'000 1'871.50 1'421.10 98'000 2'429.50 1'953.90 80'500 1'887.00 1'436.25 98'500 2'445.00 1'969.45 81'000 1'902.50 1'449.30 99'000 2'460.50 1'985.00 81'500 1'918.00 1'464.40 99'500 2'476.00 1'998.70 82'000 1'933.50 1'479.50 100'000 2'491.50 2'014.25 82'500 1'949.00 1'492.60 100'500 2'507.00 2'029.80 83'000 1'964.50 1'507.70 101'000 2'522.50 2'043.55 83'500 1'980.00 1'522.80 101'500 2'538.00 2'059.10 84'000 1'995.50 1'537.90 102'000 2'553.50 2'074.60 84'500 2'011.00 1'551.00 102'500 2'569.00 2'090.15 85'000 2'026.50 1'566.10 103'000 2'584.50 2'103.90 85'500 2'042.00 1'581.20 103'500 2'600.00 2'119.45 86'000 2'057.50 1'594.35 104'000 2'615.50 2'134.95 86'500 2'073.00 1'609.40 104'500 2'631.00 2'148.75 87'000 2'088.50 1'624.70 105'000 2'646.50 2'164.25 87'500 2'104.00 1'638.20 105'500 2'662.00 2'179.80 88'000 2'119.50 1'653.85 106'000 2'677.50 2'193.55 88'500 2'135.00 1'669.45 106'500 2'693.00 2'209.10 89'000 2'150.50 1'685.10 107'000 2'708.50 2'224.60 89'500 2'166.00 1'698.65 107'500 2'724.00 2'240.10 90'000 2'181.50 1'714.25 108'000 2'739.50 2'253.90 90'500 2'197.00 1'729.85 108'500 2'755.00 2'269.45 91'000 2'212.50 1'743.45 109'000 2'770.70 2'284.95 91'500 2'228.00 1'759.05 109'500 2'786.70 2'298.75 92'000 2'243.50 1'774.65 110'000 2'802.70 2'314.25 92'500 2'259.00 1'790.25 110'500 2'818.70 2'329.75 93'000 2'274.50 1'803.85 111'000 2'834.70 2'345.25 93'500 2'290.00 1'819.45 111'500 2'850.70 2'359.10 94'000 2'305.50 1'835.05 112'000 2'866.70 2'374.60 94'500 2'321.00 1'848.70 112'500 2'882.70 2'390.05 95'000 2'336.50 1'864.25 113'000 2'898.70 2'403.95 95'500 2'352.00 1'879.85 113'500 2'914.70 2'419.40 96'000 2'367.50 1'893.50 114'000 2'930.70 2'434.90 96'500 2'383.00 1'909.05 114'500 2'946.70 2'448.80 97'000 2'398.50 1'924.65 115'000 2'962.70 2'464.25

Anhang 116 Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer 115'500 2'978.70 2'479.75 134'500 3'586.70 3'050.20 116'000 2'994.70 2'495.20 135'000 3'602.70 3'064.25 116'500 3'010.70 2'509.10 135'500 3'618.70 3'079.65 117'000 3'026.70 2'524.55 136'000 3'634.70 3'095.05 117'500 3'042.70 2'540.05 136'500 3'650.70 3'109.15 118'000 3'058.70 2'553.95 137'000 3'666.70 3'124.55 118'500 3'074.70 2'569.40 138'000 3'698.70 3'154.00 119'000 3'090.70 2'584.85 138'500 3'714.70 3'169.40 119'500 3'106.70 2'598.80 139'000 3'730.70 3'184.80 120'000 3'122.70 2'614.25 139'500 3'746.70 3'200.15 120'500 3'138.70 2'629.70 140'000 3'763.10 3'214.25 121'000 3'154.70 2'645.15 140'500 3'779.60 3'229.65 121'500 3'170.70 2'659.10 141'000 3'796.10 3'245.05 122'000 3'186.70 2'674.55 141'500 3'812.60 3'259.50 122'500 3'202.70 2'690.00 142'000 3'829.10 3'275.45 123'000 3'218.70 2'703.95 142'500 3'845.60 3'291.40 123'500 3'234.70 2'719.40 143'000 3'862.10 3'305.85 124'000 3'250.70 2'734.85 143'500 3'878.60 3'321.80 124'500 3'266.70 2'748.80 144'000 3'895.10 3'337.75 125'000 3'282.70 2'764.25 144'500 3'911.60 3'353.65 125'500 3'298.70 2'779.70 145'000 3'928.10 3'368.15 126'000 3'314.70 2'795.15 145'500 3'944.60 3'384.10 126'500 3'330.70 2'809.10 146'000 3'961.10 3'400.00 127'000 3'346.70 2'824.55 146'500 3'977.60 3'414.50 127'500 3'362.70 2'839.95 147'000 3'994.10 3'430.45 128'000 3'378.70 2'853.95 147'500 4'010.60 3'446.35 128'500 3'394.70 2'869.40 148'000 4'027.10 3'462.30 129'000 3'410.70 2'884.80 148'500 4'043.60 3'476.80 129'500 3'426.70 2'900.25 149'000 4'060.10 3'492.70 130'000 3'442.70 2'914.25 149'500 4'076.60 3'508.60 130'500 3'458.70 2'929.70 150'000 4'093.10 3'523.15 131'000 3'474.70 2'945.10 150'500 4'109.60 3'539.05 132'000 3'506.70 2'974.55 151'000 4'126.10 3'555.00 132'500 3'522.70 2'989.95 151'500 4'142.60 3'569.50 133'000 3'538.70 3'004.00 152'000 4'159.10 3'585.40 133'500 3'554.70 3'019.40 152'500 4'175.60 3'601.35 134'000 3'570.70 3'034.80 153'000 4'192.10 3'617.25

Steuergesetz, StG Anhang Stand: 1. Januar 2016 117 Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer 153'500 4'208.60 3'631.80 172'000 4'730.00 4'205.40 154'000 4'225.10 3'647.70 172'500 4'743.75 4'221.25 154'500 4'241.60 3'663.60 173'000 4'757.50 4'237.10 155'000 4'258.10 3'678.15 173'500 4'771.25 4'251.75 155'500 4'274.60 3'694.05 174'000 4'785.00 4'267.65 156'000 4'290.00 3'709.95 174'500 4'798.75 4'283.50 156'500 4'303.75 3'724.50 175'000 4'812.50 4'298.15 157'000 4'317.50 3'740.40 175'500 4'826.25 4'314.00 157'500 4'331.25 3'756.30 176'000 4'840.00 4'329.85 158'000 4'345.00 3'772.20 176'500 4'853.75 4'345.70 158'500 4'358.75 3'786.80 177'000 4'867.50 4'360.40 159'000 4'372.50 3'802.65 177'500 4'881.25 4'376.25 159'500 4'386.25 3'818.55 178'000 4'895.00 4'392.10 160'000 4'400.00 3'833.15 178'500 4'908.75 4'406.75 160'500 4'413.75 3'849.05 179'000 4'922.50 4'422.60 161'000 4'427.50 3'864.95 179'500 4'936.25 4'438.45 161'500 4'441.25 3'879.50 180'000 4'950.00 4'453.15 162'000 4'455.00 3'895.40 180'500 4'963.75 4'469.00 162'500 4'468.75 3'911.30 181'000 4'977.50 4'484.85 163'000 4'482.50 3'927.15 181'500 4'991.25 4'500.70 163'500 4'496.25 3'941.80 182'000 5'005.00 4'515.40 164'000 4'510.00 3'957.65 182'500 5'018.75 4'531.20 164'500 4'523.75 3'973.55 183'000 5'032.50 4'547.05 165'000 4'537.50 3'988.15 183'500 5'046.25 4'561.75 165'500 4'551.25 4'004.05 184'000 5'060.00 4'577.60 166'000 4'565.00 4'019.90 184'500 5'073.75 4'593.45 166'500 4'578.75 4'035.80 185'000 5'087.50 4'609.30 167'000 4'592.50 4'050.40 185'500 5'101.25 4'624.00 167'500 4'606.25 4'066.25 186'000 5'115.00 4'639.80 168'000 4'620.00 4'082.15 186'500 5'128.75 4'655.65 168'500 4'633.75 4'096.75 187'000 5'142.50 4'670.35 169'000 4'647.50 4'112.65 187'500 5'156.25 4'686.20 169'500 4'661.25 4'128.50 188'000 5'170.00 4'702.05 170'000 4'675.00 4'143.15 188'500 5'183.75 4'716.75 170'500 4'688.75 4'159.00 189'000 5'197.50 4'732.60 171'000 4'702.50 4'174.90 189'500 5'211.25 4'748.40 171'500 4'716.25 4'190.75 190'000 5'225.00 4'764.25

Anhang 118 Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer 190'500 5'238.75 4'779.00 209'000 5'747.50 5'360.15 191'000 5'252.50 4'794.80 209'500 5'761.25 5'376.50 191'500 5'266.25 4'810.65 210'000 5'775.00 5'392.85 192'000 5'280.00 4'825.35 210'500 5'788.75 5'408.00 192'500 5'293.75 4'841.20 211'000 5'802.50 5'424.35 193'000 5'307.50 4'857.00 211'500 5'816.25 5'440.70 193'500 5'321.25 4'871.75 212'000 5'830.00 5'455.90 194'000 5'335.00 4'887.60 212'500 5'843.75 5'472.25 194'500 5'348.75 4'903.40 213'000 5'857.50 5'488.60 195'000 5'362.50 4'919.20 213'500 5'871.25 5'504.95 195'500 5'376.25 4'933.95 214'000 5'885.00 5'520.15 196'000 5'390.00 4'949.80 214'500 5'898.75 5'536.45 196'500 5'403.75 4'965.60 215'000 5'912.50 5'552.80 197'000 5'417.50 4'980.35 215'500 5'926.25 5'568.00 197'500 5'431.25 4'996.20 216'000 5'940.00 5'584.35 198'000 5'445.00 5'012.00 216'500 5'953.75 5'600.70 198'500 5'458.75 5'026.75 217'000 5'967.50 5'615.90 199'000 5'472.50 5'042.55 217'500 5'981.25 5'632.25 199'500 5'486.25 5'058.40 218'000 5'995.00 5'648.55 200'000 5'500.00 5'074.20 218'500 6'008.75 5'664.90 200'500 5'513.75 5'088.95 219'000 6'022.50 5'680.10 201'000 5'527.50 5'104.75 219'500 6'036.25 5'696.45 201'500 5'541.25 5'120.75 220'000 6'050.00 5'712.80 202'000 5'555.00 5'135.90 220'500 6'063.75 5'728.00 202'500 5'568.75 5'152.25 221'000 6'077.50 5'744.35 203'000 5'582.50 5'168.65 221'500 6'091.25 5'760.65 203'500 5'596.25 5'185.00 222'000 6'105.00 5'777.00 204'000 5'610.00 5'200.15 222'500 6'118.75 5'792.20 204'500 5'623.75 5'216.50 223'000 6'132.50 5'808.55 205'000 5'637.50 5'232.85 223'500 6'146.25 5'824.90 205'500 5'651.25 5'248.05 224'000 6'160.00 5'840.10 206'000 5'665.00 5'264.40 224'500 6'173.75 5'856.45 206'500 5'678.75 5'280.75 225'000 6'187.50 5'872.75 207'000 5'692.50 5'295.90 225'500 6'201.25 5'888.00 207'500 5'706.25 5'312.25 226'000 6'215.00 5'904.30 208'000 5'720.00 5'328.60 226'500 6'228.75 5'920.65 208'500 5'733.75 5'344.95 227'000 6'242.50 5'936.95

Steuergesetz, StG Anhang Stand: 1. Januar 2016 119 Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer 227'500 6'256.25 5'952.20 246'000 6'765.00 6'544.25 228'000 6'270.00 5'968.55 246'500 6'778.75 6'560.55 228'500 6'283.75 5'984.85 247'000 6'792.50 6'576.85 229'000 6'297.50 6'000.10 247'500 6'806.25 6'592.15 229'500 6'311.25 6'016.40 248'000 6'820.00 6'608.45 230'000 6'325.00 6'032.75 248'500 6'833.75 6'624.75 230'500 6'338.75 6'048.00 249'000 6'847.50 6'640.05 231'000 6'352.50 6'064.30 249'500 6'861.25 6'656.35 231'500 6'366.25 6'080.60 250'000 6'875.00 6'672.65 232'000 6'380.00 6'096.95 250'500 6'888.75 6'688.95 232'500 6'393.75 6'112.20 251'000 6'902.50 6'704.25 233'000 6'407.50 6'128.50 251'500 6'916.25 6'720.55 233'500 6'421.25 6'144.80 252'000 6'930.00 6'736.85 234'000 6'435.00 6'160.10 252'500 6'943.75 6'752.15 234'500 6'448.75 6'176.40 253'000 6'957.50 6'768.45 235'000 6'462.50 6'192.70 253'500 6'971.25 6'784.75 235'500 6'476.25 6'208.00 254'000 6'985.00 6'800.05 236'000 6'490.00 6'224.30 254'500 6'998.75 6'816.35 236'500 6'503.75 6'240.60 255'000 7'012.50 6'832.65 237'000 6'517.50 6'256.90 255'500 7'026.25 6'848.90 237'500 6'531.25 6'272.20 256'000 7'040.00 6'864.25 238'000 6'545.00 6'288.50 256'500 7'053.75 6'880.55 238'500 6'558.75 6'304.80 257'000 7'067.50 6'896.80 239'000 6'572.50 6'320.10 257'500 7'081.25 6'912.15 239'500 6'586.25 6'336.40 258'000 7'095.00 6'928.45 240'000 6'600.00 6'352.70 258'500 7'108.75 6'944.90 240'500 6'613.75 6'369.00 259'000 7'122.50 6'961.75 241'000 6'627.50 6'384.30 259'500 7'136.25 6'977.45 241'500 6'641.25 6'400.60 260'000 7'150.00 6'994.30 242'000 6'655.00 6'416.90 260'500 7'163.75 7'011.10 242'500 6'668.75 6'432.15 261'000 7'177.50 7'026.80 243'000 6'682.50 6'448.50 261'500 7'191.25 7'043.65 243'500 6'696.25 6'464.80 262'000 7'205.00 7'060.50 244'000 6'710.00 6'480.05 262'500 7'218.75 7'076.20 244'500 6'723.75 6'496.35 263'000 7'232.50 7'093.05 245'000 6'737.50 6'512.65 263'500 7'246.25 7'109.85 245'500 6'751.25 6'528.95 264'000 7'260.00 7'126.70

Anhang 120 Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer Steuerbares Einkommen Einfache Steuer Verheiratete Einfache Steuer 264'500 7'273.75 7'142.45 281'500 7'741.25 7'703.60 265'000 7'287.50 7'159.25 282'000 7'755.00 7'720.40 265'500 7'301.25 7'176.10 282'500 7'768.75 7'737.20 266'000 7'315.00 7'191.80 283'000 7'782.50 7'753.00 266'500 7'328.75 7'208.65 283'500 7'796.25 7'769.80 267'000 7'342.50 7'225.45 284'000 7'810.00 7'786.60 267'500 7'356.25 7'241.20 284'500 7'823.75 7'802.35 268'000 7'370.00 7'258.00 285'000 7'837.50 7'819.20 268'500 7'383.75 7'274.85 285'500 7'851.25 7'836.00 269'000 7'397.50 7'291.70 286'000 7'865.00 7'851.75 269'500 7'411.25 7'307.40 286'500 7'878.75 7'868.55 270'000 7'425.00 7'324.25 287'000 7'892.50 7'885.40 270'500 7'438.75 7'341.05 287'500 7'906.25 7'902.20 271'000 7'452.50 7'356.80 288'000 7'920.00 7'917.95 271'500 7'466.25 7'373.60 288'300 7'928.25 7'928.25 272'000 7'480.00 7'390.45 272'500 7'493.75 7'406.20 273'000 7'507.50 7'423.00 273'500 7'521.25 7'439.85 274'000 7'535.00 7'456.65 274'500 7'548.75 7'472.40 275'000 7'562.50 7'489.20 275'500 7'576.25 7'506.05 276'000 7'590.00 7'521.80 276'500 7'603.75 7'538.60 277'000 7'617.50 7'555.40 277'500 7'631.25 7'572.25 278'000 7'645.00 7'588.00 278'500 7'658.75 7'604.80 279'000 7'672.50 7'621.60 279'500 7'686.25 7'637.40 280'000 7'700.00 7'654.20 280'500 7'713.75 7'671.00 281'000 7'727.50 7'686.80 ____________________ 1 Fassung gemäss Landratsbeschluss vom 17. März 2010, A 2010, 50 1, 1348; in Kraft