Einkommensteuerbelastung nach Tarifen 1958 bis 2013

zu versteuerndes Einkommen T1958

Splittingtabelle
T1965

T1975

T1978

T1979

T1981

T1986

T1988

T1990

T1996

T1998

T1999

T2000

T2001

T2002

T2004

T2005

in

5.000
10.000
15.000
20.000
25.000
30.000
35.000
40.000
45.000
50.000
55.000
60.000
65.000
70.000
75.000
80.000
85.000
90.000
95.000
100.000
105.000
110.000
115.000
120.000
125.000
130.000
135.000
140.000
145.000
150.000

650
1.787
3.269
4.893
6.665
8.619
10.646
12.740
14.899
17.102
19.388
21.696
24.081
26.477
28.941
31.409
33.935
36.456
39.029
41.586
44.188
46.765
49.403
52.037
54.703
57.337
60.004
62.637
65.304
67.938

618
1.591
2.842
4.389
6.169
8.122
10.188
12.335
14.556
16.828
19.183
21.556
23.998
26.440
28.933
31.409
33.935
36.456
39.029
41.586
44.188
46.765
49.403
52.037
54.703
57.337
60.004
62.637
65.304
67.938

418
1.519
2.618
4.094
5.907
7.907
10.057
12.323
14.669
17.045
19.497
21.965
24.509
27.063
29.686
32.309
34.994
37.672
40.406
43.127
45.899
48.650
51.446
54.217
57.028
59.810
62.627
65.410
68.227
71.010

351
1.451
2.550
4.027
5.840
7.839
9.990
12.256
14.601
16.978
19.429
21.898
24.442
26.995
29.618
32.241
34.926
37.604
40.339
43.060
45.831
48.583
51.379
54.150
56.961
59.742
62.560
65.342
68.159
70.943

263
1.363
2.462
3.674
5.245
7.101
9.166
11.378
13.690
16.056
18.507
20.975
23.519
26.073
28.696
31.319
34.004
36.682
39.417
42.138
44.909
47.661
50.456
53.228
56.039
58.820
61.637
64.420
67.237
70.020

146
1.252
2.345
3.467
4.816
6.456
8.305
10.365
12.552
14.884
17.308
19.773
22.315
24.868
27.488
30.111
32.793
35.471
38.203
40.923
43.690
46.471
49.233
52.034
54.810
57.622
60.403
63.217
66.001
68.814

73
1.178
2.271
3.391
4.707
6.283
8.048
10.010
12.097
14.329
16.662
19.048
21.520
24.013
26.570
29.125
31.730
34.328
36.975
39.613
42.301
45.010
47.710
50.459
53.200
55.992
58.771
61.585
64.369
67.182

25
1.130
2.223
3.339
4.581
6.011
7.581
9.313
11.153
13.131
15.213
17.363
19.616
21.913
24.294
26.694
29.159
31.633
34.169
36.711
39.315
41.955
44.598
47.306
50.018
52.795
55.572
58.386
61.170
63.983

0
812
1.818
2.910
4.064
5.305
6.607
7.998
9.447
10.986
12.600
14.271
16.036
17.854
19.768
21.734
23.797
25.910
28.122
30.383
32.744
35.180
37.663
40.249
42.872
45.535
48.169
50.832
53.466
56.129

0
0
692
2.037
3.410
4.841
6.297
7.814
9.355
10.955
12.598
14.271
16.035
17.853
19.768
21.733
23.796
25.909
28.121
30.383
32.744
35.180
37.663
40.249
42.872
45.535
48.169
50.832
53.466
56.129

0
0
620
1.964
3.340
4.774
6.238
7.762
9.314
10.928
12.587
14.271
16.035
17.853
19.767
21.733
23.796
25.909
28.120
30.382
32.743
35.179
37.662
40.247
42.871
45.534
48.168
50.831
53.465
56.128

0
0
405
1.733
3.110
4.552
6.027
7.569
9.143
10.783
12.474
14.197
15.987
17.809
19.723
21.689
23.752
25.865
28.077
30.338
32.699
35.135
37.619
40.204
42.827
45.490
48.124
50.787
53.421
56.084

0
0
281
1.523
2.825
4.208
5.641
7.155
8.718
10.363
12.075
13.832
15.676
17.564
19.539
21.556
23.662
25.809
28.046
30.324
32.692
35.127
37.599
40.156
42.691
45.253
47.787
50.350
52.885
55.448

0
0
128
1.241
2.441
3.723
5.061
6.483
7.960
9.522
11.154
12.839
14.612
16.434
18.347
20.309
22.361
24.460
26.653
28.891
31.224
33.627
36.037
38.474
40.885
43.322
45.732
48.169
50.579
53.017

0
0
122
1.222
2.438
3.706
5.064
6.470
7.968
9.514
11.128
12.836
14.588
16.436
18.328
20.316
22.346
24.476
26.644
28.880
31.220
33.596
36.040
38.450
40.894
43.304
45.748
48.156
50.566
53.010

0
0
0
834
1.918
3.146
4.442
5.804
7.232
8.728
10.290
11.918
13.612
15.372
17.200
19.094
21.054
23.080
25.174
27.334
29.560
31.810
34.060
36.310
38.560
40.810
43.060
45.310
47.560
49.810

0
0
0
796
1.864
3.084
4.364
5.700
7.092
8.542
10.050
11.614
13.236
14.916
16.652
18.446
20.296
22.204
24.170
26.192
28.272
30.372
32.472
34.572
36.672
38.772
40.872
42.972
45.072
47.172

T2009

0
0
0
694
1.714
2.922
4.190
5.518
6.902
8.342
9.842
11.396
13.010
14.680
16.406
18.190
20.032
21.932
23.888
25.900
27.970
30.072
32.172
34.272
36.372
38.472
40.572
42.672
44.772
46.872

T2010

0
0
0
630
1.626
2.820
4.082
5.402
6.778
8.212
9.702
11.250
12.856
14.518
16.238
18.014
19.848
21.740
23.688
25.694
27.756
29.856
31.956
34.056
36.156
38.256
40.356
42.456
44.556
46.656

T2013

0
0
0
588
1.580
2.772
4.034
5.354
6.730
8.164
9.654
11.202
12.808
14.470
16.190
17.966
19.800
21.692
23.640
25.646
27.708
29.808
31.908
34.008
36.108
38.208
40.308
42.408
44.508
46.608

2013 Bundesministerium der Finanzen