What are the tax tariffs?

The following tax rates apply:

  • Tariff A (with or without church tax) for single persons (unmarried, separated, divorced, widowed)
  • Tariff B (with or without church tax) for married persons with single income
  • Tariff C (with or without church tax) for spouses with dual income
  • Tariff G for wage-loss replacement benefits, which are disbursed, respectively not disbursed pursuant to the insured salary stipulations by the insurance carrier.
  • Tariff E (5%) for benefits paid in the simplified settlement procedure to combat illegal employment (as from 01.01.2008)
  • Tariff H (with or without church tax) for single persons (unmarried, separated, divorced, widowed) who live in the same household with minors or children in their first vocational education and are mainly responsible for their maintenance
  • Tariff L (4,5%) for German cross-border commuters who meet the requirements of tax rate A
  • Tariff M (4,5%) for German cross-border commuters who meet the requirements of tax rate B
  • Tariff N (4,5%) for German cross-border commuters who meet the requirements of tax rate C
  • Tariff P (4,5%) for German cross-border commuters who meet the requirements of tax rate H
  • Tariff Q (4,5%) for German cross-border commuters who meet the requirements of tax tariff G

Registered partnerships:

  • Tax tariff B, C, M and N also apply for registered partnerships (Federal Act on the Registered Partnership between Same-Sex Couples of June 18, 2004, SR 211.231).

Calculation of tax tariff C:

  • In case of tax tariff C, the employment income of the other spouse is taken into account as a lump sum for the determination of the tax rate.

Tax rate applying in case of several employments:

  • If a person liable to tax at source receives salaries from several employments (incl. wage-loss replacement benefits paid by insurance carriers), each taxable entity must determine the applicable tax rate in line with the tax at source rate as follows:
    – based on the effective total income
    – or based on the effective percentage of total working time
    – or extrapolating to a 100 % employment
    Рor by extrapolation of the other spouse’s income defining the tax rate, maximally taken into account in tax tariff C (see calculation basis for tax rates).