In der der Steuererklärung gilt folgendes für Grenzsteuer- und Durchschnittssteuersätze 2025:

Zu versteuerndes Einkommen in Euro | Grenzsteuersatz in Prozent | Durchschnittssteuersatz in Prozent

alleinstehend | verheiratet/verpartnert

- | 0,0 | 0,0

- | 0,0 | 0,0

- | 14,0 | 0,0

- | 15,0 | 1,0

- | 17,0 | 2,0

- | 17,0 | 2,0

- | 18,0 | 3,0

- | 19,0 | 3,0

- | 20,0 | 4,0

- | 21,0 | 4,0

- | 22,0 | 5,0

- | 23,0 | 5,0

- | 24,0 | 6,0

- | 24,0 | 7,0

- | 24,0 | 7,0

- | 25,0 | 7,0

- | 25,0 | 8,0

- | 25,0 | 8,0

- | 25,0 | 9,0

- | 25,0 | 10,0

- | 25,0 | 10,0

- | 26,0 | 11,0

- | 26,0 | 12,0 | 14,0

- | 27,0 | 12,0 | 14,0

- | 28,0 | 13,0 | 16,0

- | 28,0 | 13,0 | 18,0

- | 28,0 | 14,0 | 18,0

- | 29,0 | 14,0 | 18,0

- | 29,0 | 15,0 | 20,0

- | 32,0 | 19,0 | 24,0 | 9,0

- | 36,0 | 22,0 | 26,0 | 12,0

- | 39,0 | 24,0 | 30,0 | 15,0

- | 42,0 | 27,0 | 30,0 | 17,0

- | 42,0 | 29,0 | 32,0 | 19,0

- | 42,0 | 30,0 | 34,0 | 20,0

- | 42,0 | 31,0 | 36,0 | 22,0

Dokumentenversion (Veröff. Jahr): 2025