Splitting - Kanton St. Gallen

344'100. 29'248.50. 8.5000%. 27'844.10. 8.0919%. 344'200. 29'257.00. 8.5000%. 27'854.80. 8.0926%. 344'300. 29'265.50. 8.5000%. 27'862.90. 8.0926%.
414KB Größe 58 Downloads 421 Ansichten
Kanton St.Gallen Tarif 2010

Ist das steuerbare Einkommen höher als Fr. 500'000 für gemeinsam Steuerpflichtige und alleinerziehende Personen, so beträgt die einfache Steuer für das ganze Einkommen 8.5 Prozent. (Für alleinstehende Steuerpflichtige liegt diese Grenze bei Fr. 250'000)

Die Prozentsätze sind mit vier Stellen nach dem Komma dargestellt. Die Rappen sind kaufmännisch gerundet.

Vollsplitting Der Steuersatz für gemeinsam Steuerpflichtige und alleinerziehende Personen entspricht dem Steuersatz für Alleinstehende auf der Hälfte des gesamten Einkommens (abgerundet auf hundert Franken).

Vermögenssteuer Die einfache Steuer vom Vermögen beträgt 1.7 Promille.

1

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

10'000 10'100 10'200 10'300 10'400 10'500 10'600 10'700 10'800 10'900

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

11'000 11'100 11'200 11'300 11'400 11'500 11'600 11'700 11'800 11'900

0.00 4.00 8.00 12.00 16.00 20.00 24.00 28.00 32.00 36.00

0.0000% 0.0360% 0.0714% 0.1062% 0.1404% 0.1739% 0.2069% 0.2393% 0.2712% 0.3025%

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

12'000 12'100 12'200 12'300 12'400 12'500 12'600 12'700 12'800 12'900

40.00 44.00 48.00 52.00 56.00 60.00 64.00 68.00 72.00 76.00

0.3333% 0.3636% 0.3934% 0.4228% 0.4516% 0.4800% 0.5079% 0.5354% 0.5625% 0.5891%

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

13'000 13'100 13'200 13'300 13'400 13'500 13'600 13'700 13'800 13'900

80.00 84.00 88.00 92.00 96.00 100.00 104.00 108.00 112.00 116.00

0.6154% 0.6412% 0.6667% 0.6917% 0.7164% 0.7407% 0.7647% 0.7883% 0.8116% 0.8345%

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

14'000 14'100 14'200 14'300 14'400 14'500 14'600 14'700 14'800 14'900

120.00 124.00 128.00 132.00 136.00 140.00 144.00 148.00 152.00 156.00

0.8571% 0.8794% 0.9014% 0.9231% 0.9444% 0.9655% 0.9863% 1.0068% 1.0270% 1.0470%

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

2

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

15'000 15'100 15'200 15'300 15'400 15'500 15'600 15'700 15'800 15'900

160.00 166.00 172.00 178.00 184.00 190.00 196.00 202.00 208.00 214.00

1.0667% 1.0993% 1.1316% 1.1634% 1.1948% 1.2258% 1.2564% 1.2866% 1.3165% 1.3459%

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

16'000 16'100 16'200 16'300 16'400 16'500 16'600 16'700 16'800 16'900

220.00 226.00 232.00 238.00 244.00 250.00 256.00 262.00 268.00 274.00

1.3750% 1.4037% 1.4321% 1.4601% 1.4878% 1.5152% 1.5422% 1.5689% 1.5952% 1.6213%

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

17'000 17'100 17'200 17'300 17'400 17'500 17'600 17'700 17'800 17'900

280.00 286.00 292.00 298.00 304.00 310.00 316.00 322.00 328.00 334.00

1.6471% 1.6725% 1.6977% 1.7225% 1.7471% 1.7714% 1.7955% 1.8192% 1.8427% 1.8659%

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

18'000 18'100 18'200 18'300 18'400 18'500 18'600 18'700 18'800 18'900

340.00 346.00 352.00 358.00 364.00 370.00 376.00 382.00 388.00 394.00

1.8889% 1.9116% 1.9341% 1.9563% 1.9783% 2.0000% 2.0215% 2.0428% 2.0638% 2.0847%

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

19'000 19'100 19'200 19'300 19'400 19'500 19'600 19'700 19'800 19'900

400.00 406.00 412.00 418.00 424.00 430.00 436.00 442.00 448.00 454.00

2.1053% 2.1257% 2.1458% 2.1658% 2.1856% 2.2051% 2.2245% 2.2437% 2.2626% 2.2814%

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

3

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

20'000 20'100 20'200 20'300 20'400 20'500 20'600 20'700 20'800 20'900

460.00 466.00 472.00 478.00 484.00 490.00 496.00 502.00 508.00 514.00

2.3000% 2.3184% 2.3366% 2.3547% 2.3725% 2.3902% 2.4078% 2.4251% 2.4423% 2.4593%

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

21'000 21'100 21'200 21'300 21'400 21'500 21'600 21'700 21'800 21'900

520.00 526.00 532.00 538.00 544.00 550.00 556.00 562.00 568.00 574.00

2.4762% 2.4929% 2.5094% 2.5258% 2.5421% 2.5581% 2.5741% 2.5899% 2.6055% 2.6210%

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

22'000 22'100 22'200 22'300 22'400 22'500 22'600 22'700 22'800 22'900

580.00 586.00 592.00 598.00 604.00 610.00 616.00 622.00 628.00 634.00

2.6364% 2.6516% 2.6667% 2.6816% 2.6964% 2.7111% 2.7257% 2.7401% 2.7544% 2.7686%

0.00 0.00 8.00 8.05 16.00 16.05 24.00 24.10 32.00 32.15

0.0000% 0.0000% 0.0360% 0.0360% 0.0714% 0.0714% 0.1062% 0.1062% 0.1404% 0.1404%

23'000 23'100 23'200 23'300 23'400 23'500 23'600 23'700 23'800 23'900

640.00 646.00 652.00 658.00 664.00 670.00 676.00 682.00 688.00 694.00

2.7826% 2.7965% 2.8103% 2.8240% 2.8376% 2.8511% 2.8644% 2.8776% 2.8908% 2.9038%

40.00 40.15 48.00 48.20 56.00 56.25 64.00 64.25 72.00 72.30

0.1739% 0.1739% 0.2069% 0.2069% 0.2393% 0.2393% 0.2712% 0.2712% 0.3025% 0.3025%

24'000 24'100 24'200 24'300 24'400 24'500 24'600 24'700 24'800 24'900

700.00 706.00 712.00 718.00 724.00 730.00 736.00 742.00 748.00 754.00

2.9167% 2.9295% 2.9421% 2.9547% 2.9672% 2.9796% 2.9919% 3.0040% 3.0161% 3.0281%

80.00 80.35 88.00 88.35 96.00 96.40 104.00 104.40 112.00 112.45

0.3333% 0.3333% 0.3636% 0.3636% 0.3934% 0.3934% 0.4228% 0.4228% 0.4516% 0.4516%

4

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

25'000 25'100 25'200 25'300 25'400 25'500 25'600 25'700 25'800 25'900

760.00 766.00 772.00 778.00 784.00 790.00 796.00 802.00 808.00 814.00

3.0400% 3.0518% 3.0635% 3.0751% 3.0866% 3.0980% 3.1094% 3.1206% 3.1318% 3.1429%

120.00 120.50 128.00 128.50 136.00 136.55 144.00 144.55 152.00 152.60

0.4800% 0.4800% 0.5079% 0.5079% 0.5354% 0.5354% 0.5625% 0.5625% 0.5891% 0.5891%

26'000 26'100 26'200 26'300 26'400 26'500 26'600 26'700 26'800 26'900

820.00 826.00 832.00 838.00 844.00 850.00 856.00 862.00 868.00 874.00

3.1538% 3.1648% 3.1756% 3.1863% 3.1970% 3.2075% 3.2180% 3.2285% 3.2388% 3.2491%

160.00 160.60 168.00 168.65 176.00 176.65 184.00 184.70 192.00 192.70

0.6154% 0.6154% 0.6412% 0.6412% 0.6667% 0.6667% 0.6917% 0.6917% 0.7164% 0.7164%

27'000 27'100 27'200 27'300 27'400 27'500 27'600 27'700 27'800 27'900

880.00 886.00 892.00 898.00 904.00 910.00 916.00 922.00 928.00 934.00

3.2593% 3.2694% 3.2794% 3.2894% 3.2993% 3.3091% 3.3188% 3.3285% 3.3381% 3.3477%

200.00 200.75 208.00 208.75 216.00 216.80 224.00 224.80 232.00 232.85

0.7407% 0.7407% 0.7647% 0.7647% 0.7883% 0.7883% 0.8116% 0.8116% 0.8345% 0.8345%

28'000 28'100 28'200 28'300 28'400 28'500 28'600 28'700 28'800 28'900

940.00 946.00 952.00 958.00 964.00 970.00 976.00 982.00 988.00 994.00

3.3571% 3.3665% 3.3759% 3.3852% 3.3944% 3.4035% 3.4126% 3.4216% 3.4306% 3.4394%

240.00 240.85 248.00 248.90 256.00 256.90 264.00 264.90 272.00 272.95

0.8571% 0.8571% 0.8794% 0.8794% 0.9014% 0.9014% 0.9231% 0.9231% 0.9444% 0.9444%

29'000 29'100 29'200 29'300 29'400 29'500 29'600 29'700 29'800 29'900

1'000.00 1'006.00 1'012.00 1'018.00 1'024.00 1'030.00 1'036.00 1'042.00 1'048.00 1'054.00

3.4483% 3.4570% 3.4658% 3.4744% 3.4830% 3.4915% 3.5000% 3.5084% 3.5168% 3.5251%

280.00 280.95 288.00 289.00 296.00 297.00 304.00 305.05 312.00 313.05

0.9655% 0.9655% 0.9863% 0.9863% 1.0068% 1.0068% 1.0270% 1.0270% 1.0470% 1.0470%

5

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

30'000 30'100 30'200 30'300 30'400 30'500 30'600 30'700 30'800 30'900

1'060.00 1'066.00 1'072.00 1'078.00 1'084.00 1'090.00 1'096.00 1'102.00 1'108.00 1'114.00

3.5333% 3.5415% 3.5497% 3.5578% 3.5658% 3.5738% 3.5817% 3.5896% 3.5974% 3.6052%

320.00 321.05 332.00 333.10 344.00 345.15 356.00 357.15 368.00 369.20

1.0667% 1.0667% 1.0993% 1.0993% 1.1316% 1.1316% 1.1634% 1.1634% 1.1948% 1.1948%

31'000 31'100 31'200 31'300 31'400 31'500 31'600 31'700 31'800 31'900

1'120.00 1'126.00 1'132.00 1'138.00 1'144.00 1'150.00 1'156.00 1'162.00 1'168.00 1'174.00

3.6129% 3.6206% 3.6282% 3.6358% 3.6433% 3.6508% 3.6582% 3.6656% 3.6730% 3.6803%

380.00 381.25 392.00 393.25 404.00 405.30 416.00 417.30 428.00 429.35

1.2258% 1.2258% 1.2564% 1.2564% 1.2866% 1.2866% 1.3165% 1.3165% 1.3459% 1.3459%

32'000 32'100 32'200 32'300 32'400 32'500 32'600 32'700 32'800 32'900

1'180.00 1'188.00 1'196.00 1'204.00 1'212.00 1'220.00 1'228.00 1'236.00 1'244.00 1'252.00

3.6875% 3.7009% 3.7143% 3.7276% 3.7407% 3.7538% 3.7669% 3.7798% 3.7927% 3.8055%

440.00 441.40 452.00 453.40 464.00 465.45 476.00 477.45 488.00 489.50

1.3750% 1.3750% 1.4037% 1.4037% 1.4321% 1.4321% 1.4601% 1.4601% 1.4878% 1.4878%

33'000 33'100 33'200 33'300 33'400 33'500 33'600 33'700 33'800 33'900

1'260.00 1'268.00 1'276.00 1'284.00 1'292.00 1'300.00 1'308.00 1'316.00 1'324.00 1'332.00

3.8182% 3.8308% 3.8434% 3.8559% 3.8683% 3.8806% 3.8929% 3.9050% 3.9172% 3.9292%

500.00 501.50 512.00 513.55 524.00 525.55 536.00 537.60 548.00 549.60

1.5152% 1.5152% 1.5422% 1.5422% 1.5689% 1.5689% 1.5952% 1.5952% 1.6213% 1.6213%

34'000 34'100 34'200 34'300 34'400 34'500 34'600 34'700 34'800 34'900

1'340.00 1'348.00 1'356.00 1'364.00 1'372.00 1'380.00 1'388.00 1'396.00 1'404.00 1'412.00

3.9412% 3.9531% 3.9649% 3.9767% 3.9884% 4.0000% 4.0116% 4.0231% 4.0345% 4.0458%

560.00 561.65 572.00 573.65 584.00 585.70 596.00 597.70 608.00 609.75

1.6471% 1.6471% 1.6725% 1.6725% 1.6977% 1.6977% 1.7225% 1.7225% 1.7471% 1.7471%

6

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

35'000 35'100 35'200 35'300 35'400 35'500 35'600 35'700 35'800 35'900

1'420.00 1'428.00 1'436.00 1'444.00 1'452.00 1'460.00 1'468.00 1'476.00 1'484.00 1'492.00

4.0571% 4.0684% 4.0795% 4.0907% 4.1017% 4.1127% 4.1236% 4.1345% 4.1453% 4.1560%

620.00 621.75 632.00 633.80 644.00 645.80 656.00 657.85 668.00 669.85

1.7714% 1.7714% 1.7955% 1.7955% 1.8192% 1.8192% 1.8427% 1.8427% 1.8659% 1.8659%

36'000 36'100 36'200 36'300 36'400 36'500 36'600 36'700 36'800 36'900

1'500.00 1'508.00 1'516.00 1'524.00 1'532.00 1'540.00 1'548.00 1'556.00 1'564.00 1'572.00

4.1667% 4.1773% 4.1878% 4.1983% 4.2088% 4.2192% 4.2295% 4.2398% 4.2500% 4.2602%

680.00 681.90 692.00 693.90 704.00 705.95 716.00 717.95 728.00 730.00

1.8889% 1.8889% 1.9116% 1.9116% 1.9341% 1.9341% 1.9563% 1.9563% 1.9783% 1.9783%

37'000 37'100 37'200 37'300 37'400 37'500 37'600 37'700 37'800 37'900

1'580.00 1'588.00 1'596.00 1'604.00 1'612.00 1'620.00 1'628.00 1'636.00 1'644.00 1'652.00

4.2703% 4.2803% 4.2903% 4.3003% 4.3102% 4.3200% 4.3298% 4.3395% 4.3492% 4.3588%

740.00 742.00 752.00 754.00 764.00 766.05 776.00 778.05 788.00 790.10

2.0000% 2.0000% 2.0215% 2.0215% 2.0428% 2.0428% 2.0638% 2.0638% 2.0847% 2.0847%

38'000 38'100 38'200 38'300 38'400 38'500 38'600 38'700 38'800 38'900

1'660.00 1'668.00 1'676.00 1'684.00 1'692.00 1'700.00 1'708.00 1'716.00 1'724.00 1'732.00

4.3684% 4.3780% 4.3874% 4.3969% 4.4063% 4.4156% 4.4249% 4.4341% 4.4433% 4.4524%

800.00 802.10 812.00 814.15 824.00 826.15 836.00 838.15 848.00 850.20

2.1053% 2.1053% 2.1257% 2.1257% 2.1458% 2.1458% 2.1658% 2.1658% 2.1856% 2.1856%

39'000 39'100 39'200 39'300 39'400 39'500 39'600 39'700 39'800 39'900

1'740.00 1'748.00 1'756.00 1'764.00 1'772.00 1'780.00 1'788.00 1'796.00 1'804.00 1'812.00

4.4615% 4.4706% 4.4796% 4.4885% 4.4975% 4.5063% 4.5152% 4.5239% 4.5327% 4.5414%

860.00 862.20 872.00 874.20 884.00 886.25 896.00 898.25 908.00 910.30

2.2051% 2.2051% 2.2245% 2.2245% 2.2437% 2.2437% 2.2626% 2.2626% 2.2814% 2.2814%

7

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

40'000 40'100 40'200 40'300 40'400 40'500 40'600 40'700 40'800 40'900

1'820.00 1'828.00 1'836.00 1'844.00 1'852.00 1'860.00 1'868.00 1'876.00 1'884.00 1'892.00

4.5500% 4.5586% 4.5672% 4.5757% 4.5842% 4.5926% 4.6010% 4.6093% 4.6176% 4.6259%

920.00 922.30 932.00 934.30 944.00 946.35 956.00 958.35 968.00 970.35

2.3000% 2.3000% 2.3184% 2.3184% 2.3366% 2.3366% 2.3547% 2.3547% 2.3725% 2.3725%

41'000 41'100 41'200 41'300 41'400 41'500 41'600 41'700 41'800 41'900

1'900.00 1'908.00 1'916.00 1'924.00 1'932.00 1'940.00 1'948.00 1'956.00 1'964.00 1'972.00

4.6341% 4.6423% 4.6505% 4.6586% 4.6667% 4.6747% 4.6827% 4.6906% 4.6986% 4.7064%

980.00 982.40 992.00 994.40 1'004.00 1'006.45 1'016.00 1'018.45 1'028.00 1'030.45

2.3902% 2.3902% 2.4078% 2.4078% 2.4251% 2.4251% 2.4423% 2.4423% 2.4593% 2.4593%

42'000 42'100 42'200 42'300 42'400 42'500 42'600 42'700 42'800 42'900

1'980.00 1'988.00 1'996.00 2'004.00 2'012.00 2'020.00 2'028.00 2'036.00 2'044.00 2'052.00

4.7143% 4.7221% 4.7299% 4.7376% 4.7453% 4.7529% 4.7606% 4.7681% 4.7757% 4.7832%

1'040.00 1'042.50 1'052.00 1'054.50 1'064.00 1'066.50 1'076.00 1'078.55 1'088.00 1'090.55

2.4762% 2.4762% 2.4929% 2.4929% 2.5094% 2.5094% 2.5258% 2.5258% 2.5421% 2.5421%

43'000 43'100 43'200 43'300 43'400 43'500 43'600 43'700 43'800 43'900

2'060.00 2'068.00 2'076.00 2'084.00 2'092.00 2'100.00 2'108.00 2'116.00 2'124.00 2'132.00

4.7907% 4.7981% 4.8056% 4.8129% 4.8203% 4.8276% 4.8349% 4.8421% 4.8493% 4.8565%

1'100.00 1'102.55 1'112.00 1'114.55 1'124.00 1'126.60 1'136.00 1'138.60 1'148.00 1'150.60

2.5581% 2.5581% 2.5741% 2.5741% 2.5899% 2.5899% 2.6055% 2.6055% 2.6210% 2.6210%

44'000 44'100 44'200 44'300 44'400 44'500 44'600 44'700 44'800 44'900

2'140.00 2'148.00 2'156.00 2'164.00 2'172.00 2'180.00 2'188.00 2'196.00 2'204.00 2'212.00

4.8636% 4.8707% 4.8778% 4.8849% 4.8919% 4.8989% 4.9058% 4.9128% 4.9196% 4.9265%

1'160.00 1'162.65 1'172.00 1'174.65 1'184.00 1'186.65 1'196.00 1'198.70 1'208.00 1'210.70

2.6364% 2.6364% 2.6516% 2.6516% 2.6667% 2.6667% 2.6816% 2.6816% 2.6964% 2.6964%

8

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

45'000 45'100 45'200 45'300 45'400 45'500 45'600 45'700 45'800 45'900

2'220.00 2'228.00 2'236.00 2'244.00 2'252.00 2'260.00 2'268.00 2'276.00 2'284.00 2'292.00

4.9333% 4.9401% 4.9469% 4.9536% 4.9604% 4.9670% 4.9737% 4.9803% 4.9869% 4.9935%

1'220.00 1'222.70 1'232.00 1'234.75 1'244.00 1'246.75 1'256.00 1'258.75 1'268.00 1'270.75

2.7111% 2.7111% 2.7257% 2.7257% 2.7401% 2.7401% 2.7544% 2.7544% 2.7686% 2.7686%

46'000 46'100 46'200 46'300 46'400 46'500 46'600 46'700 46'800 46'900

2'300.00 2'308.00 2'316.00 2'324.00 2'332.00 2'340.00 2'348.00 2'356.00 2'364.00 2'372.00

5.0000% 5.0065% 5.0130% 5.0194% 5.0259% 5.0323% 5.0386% 5.0450% 5.0513% 5.0576%

1'280.00 1'282.80 1'292.00 1'294.80 1'304.00 1'306.80 1'316.00 1'318.80 1'328.00 1'330.85

2.7826% 2.7826% 2.7965% 2.7965% 2.8103% 2.8103% 2.8240% 2.8240% 2.8376% 2.8376%

47'000 47'100 47'200 47'300 47'400 47'500 47'600 47'700 47'800 47'900

2'380.00 2'388.00 2'396.00 2'404.00 2'412.00 2'420.00 2'428.00 2'436.00 2'444.00 2'452.00

5.0638% 5.0701% 5.0763% 5.0825% 5.0886% 5.0947% 5.1008% 5.1069% 5.1130% 5.1190%

1'340.00 1'342.85 1'352.00 1'354.85 1'364.00 1'366.90 1'376.00 1'378.90 1'388.00 1'390.90

2.8511% 2.8511% 2.8644% 2.8644% 2.8776% 2.8776% 2.8908% 2.8908% 2.9038% 2.9038%

48'000 48'100 48'200 48'300 48'400 48'500 48'600 48'700 48'800 48'900

2'460.00 2'468.00 2'476.00 2'484.00 2'492.00 2'500.00 2'508.00 2'516.00 2'524.00 2'532.00

5.1250% 5.1310% 5.1369% 5.1429% 5.1488% 5.1546% 5.1605% 5.1663% 5.1721% 5.1779%

1'400.00 1'402.90 1'412.00 1'414.95 1'424.00 1'426.95 1'436.00 1'438.95 1'448.00 1'450.95

2.9167% 2.9167% 2.9295% 2.9295% 2.9421% 2.9421% 2.9547% 2.9547% 2.9672% 2.9672%

49'000 49'100 49'200 49'300 49'400 49'500 49'600 49'700 49'800 49'900

2'540.00 2'548.00 2'556.00 2'564.00 2'572.00 2'580.00 2'588.00 2'596.00 2'604.00 2'612.00

5.1837% 5.1894% 5.1951% 5.2008% 5.2065% 5.2121% 5.2177% 5.2233% 5.2289% 5.2345%

1'460.00 1'463.00 1'472.00 1'475.00 1'484.00 1'487.00 1'496.00 1'499.00 1'508.00 1'511.05

2.9796% 2.9796% 2.9919% 2.9919% 3.0040% 3.0040% 3.0161% 3.0161% 3.0281% 3.0281%

9

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

50'000 50'100 50'200 50'300 50'400 50'500 50'600 50'700 50'800 50'900

2'620.00 2'628.00 2'636.00 2'644.00 2'652.00 2'660.00 2'668.00 2'676.00 2'684.00 2'692.00

5.2400% 5.2455% 5.2510% 5.2565% 5.2619% 5.2673% 5.2727% 5.2781% 5.2835% 5.2888%

1'520.00 1'523.05 1'532.00 1'535.05 1'544.00 1'547.05 1'556.00 1'559.10 1'568.00 1'571.10

3.0400% 3.0400% 3.0518% 3.0518% 3.0635% 3.0635% 3.0751% 3.0751% 3.0866% 3.0866%

51'000 51'100 51'200 51'300 51'400 51'500 51'600 51'700 51'800 51'900

2'700.00 2'708.00 2'716.00 2'724.00 2'732.00 2'740.00 2'748.00 2'756.00 2'764.00 2'772.00

5.2941% 5.2994% 5.3047% 5.3099% 5.3152% 5.3204% 5.3256% 5.3308% 5.3359% 5.3410%

1'580.00 1'583.10 1'592.00 1'595.10 1'604.00 1'607.10 1'616.00 1'619.15 1'628.00 1'631.15

3.0980% 3.0980% 3.1094% 3.1094% 3.1206% 3.1206% 3.1318% 3.1318% 3.1429% 3.1429%

52'000 52'100 52'200 52'300 52'400 52'500 52'600 52'700 52'800 52'900

2'780.00 2'788.00 2'796.00 2'804.00 2'812.00 2'820.00 2'828.00 2'836.00 2'844.00 2'852.00

5.3462% 5.3512% 5.3563% 5.3614% 5.3664% 5.3714% 5.3764% 5.3814% 5.3864% 5.3913%

1'640.00 1'643.15 1'652.00 1'655.15 1'664.00 1'667.20 1'676.00 1'679.20 1'688.00 1'691.20

3.1538% 3.1538% 3.1648% 3.1648% 3.1756% 3.1756% 3.1863% 3.1863% 3.1970% 3.1970%

53'000 53'100 53'200 53'300 53'400 53'500 53'600 53'700 53'800 53'900

2'860.00 2'868.00 2'876.00 2'884.00 2'892.00 2'900.00 2'908.00 2'916.00 2'924.00 2'932.00

5.3962% 5.4011% 5.4060% 5.4109% 5.4157% 5.4206% 5.4254% 5.4302% 5.4349% 5.4397%

1'700.00 1'703.20 1'712.00 1'715.20 1'724.00 1'727.25 1'736.00 1'739.25 1'748.00 1'751.25

3.2075% 3.2075% 3.2180% 3.2180% 3.2285% 3.2285% 3.2388% 3.2388% 3.2491% 3.2491%

54'000 54'100 54'200 54'300 54'400 54'500 54'600 54'700 54'800 54'900

2'940.00 2'948.00 2'956.00 2'964.00 2'972.00 2'980.00 2'988.00 2'996.00 3'004.00 3'012.00

5.4444% 5.4492% 5.4539% 5.4586% 5.4632% 5.4679% 5.4725% 5.4771% 5.4818% 5.4863%

1'760.00 1'763.25 1'772.00 1'775.25 1'784.00 1'787.30 1'796.00 1'799.30 1'808.00 1'811.30

3.2593% 3.2593% 3.2694% 3.2694% 3.2794% 3.2794% 3.2894% 3.2894% 3.2993% 3.2993%

10

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

55'000 55'100 55'200 55'300 55'400 55'500 55'600 55'700 55'800 55'900

3'020.00 3'028.00 3'036.00 3'044.00 3'052.00 3'060.00 3'068.00 3'076.00 3'084.00 3'092.00

5.4909% 5.4955% 5.5000% 5.5045% 5.5090% 5.5135% 5.5180% 5.5224% 5.5269% 5.5313%

1'820.00 1'823.30 1'832.00 1'835.30 1'844.00 1'847.35 1'856.00 1'859.35 1'868.00 1'871.35

3.3091% 3.3091% 3.3188% 3.3188% 3.3285% 3.3285% 3.3381% 3.3381% 3.3477% 3.3477%

56'000 56'100 56'200 56'300 56'400 56'500 56'600 56'700 56'800 56'900

3'100.00 3'108.00 3'116.00 3'124.00 3'132.00 3'140.00 3'148.00 3'156.00 3'164.00 3'172.00

5.5357% 5.5401% 5.5445% 5.5488% 5.5532% 5.5575% 5.5618% 5.5661% 5.5704% 5.5747%

1'880.00 1'883.35 1'892.00 1'895.35 1'904.00 1'907.40 1'916.00 1'919.40 1'928.00 1'931.40

3.3571% 3.3571% 3.3665% 3.3665% 3.3759% 3.3759% 3.3852% 3.3852% 3.3944% 3.3944%

57'000 57'100 57'200 57'300 57'400 57'500 57'600 57'700 57'800 57'900

3'180.00 3'189.20 3'198.40 3'207.60 3'216.80 3'226.00 3'235.20 3'244.40 3'253.60 3'262.80

5.5789% 5.5853% 5.5916% 5.5979% 5.6042% 5.6104% 5.6167% 5.6229% 5.6291% 5.6352%

1'940.00 1'943.40 1'952.00 1'955.40 1'964.00 1'967.40 1'976.00 1'979.45 1'988.00 1'991.45

3.4035% 3.4035% 3.4126% 3.4126% 3.4216% 3.4216% 3.4306% 3.4306% 3.4394% 3.4394%

58'000 58'100 58'200 58'300 58'400 58'500 58'600 58'700 58'800 58'900

3'272.00 3'281.20 3'290.40 3'299.60 3'308.80 3'318.00 3'327.20 3'336.40 3'345.60 3'354.80

5.6414% 5.6475% 5.6536% 5.6597% 5.6658% 5.6718% 5.6778% 5.6838% 5.6898% 5.6958%

2'000.00 2'003.45 2'012.00 2'015.45 2'024.00 2'027.45 2'036.00 2'039.45 2'048.00 2'051.50

3.4483% 3.4483% 3.4570% 3.4570% 3.4658% 3.4658% 3.4744% 3.4744% 3.4830% 3.4830%

59'000 59'100 59'200 59'300 59'400 59'500 59'600 59'700 59'800 59'900

3'364.00 3'373.20 3'382.40 3'391.60 3'400.80 3'410.00 3'419.20 3'428.40 3'437.60 3'446.80

5.7017% 5.7076% 5.7135% 5.7194% 5.7253% 5.7311% 5.7369% 5.7427% 5.7485% 5.7543%

2'060.00 2'063.50 2'072.00 2'075.50 2'084.00 2'087.50 2'096.00 2'099.50 2'108.00 2'111.55

3.4915% 3.4915% 3.5000% 3.5000% 3.5084% 3.5084% 3.5168% 3.5168% 3.5251% 3.5251%

11

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

60'000 60'100 60'200 60'300 60'400 60'500 60'600 60'700 60'800 60'900

3'456.00 3'465.20 3'474.40 3'483.60 3'492.80 3'502.00 3'511.20 3'520.40 3'529.60 3'538.80

5.7600% 5.7657% 5.7714% 5.7771% 5.7828% 5.7884% 5.7941% 5.7997% 5.8053% 5.8108%

2'120.00 2'123.55 2'132.00 2'135.55 2'144.00 2'147.55 2'156.00 2'159.55 2'168.00 2'171.55

3.5333% 3.5333% 3.5415% 3.5415% 3.5497% 3.5497% 3.5578% 3.5578% 3.5658% 3.5658%

61'000 61'100 61'200 61'300 61'400 61'500 61'600 61'700 61'800 61'900

3'548.00 3'557.20 3'566.40 3'575.60 3'584.80 3'594.00 3'603.20 3'612.40 3'621.60 3'630.80

5.8164% 5.8219% 5.8275% 5.8330% 5.8384% 5.8439% 5.8494% 5.8548% 5.8602% 5.8656%

2'180.00 2'183.55 2'192.00 2'195.60 2'204.00 2'207.60 2'216.00 2'219.60 2'228.00 2'231.60

3.5738% 3.5738% 3.5817% 3.5817% 3.5896% 3.5896% 3.5974% 3.5974% 3.6052% 3.6052%

62'000 62'100 62'200 62'300 62'400 62'500 62'600 62'700 62'800 62'900

3'640.00 3'649.20 3'658.40 3'667.60 3'676.80 3'686.00 3'695.20 3'704.40 3'713.60 3'722.80

5.8710% 5.8763% 5.8817% 5.8870% 5.8923% 5.8976% 5.9029% 5.9081% 5.9134% 5.9186%

2'240.00 2'243.60 2'252.00 2'255.60 2'264.00 2'267.65 2'276.00 2'279.65 2'288.00 2'291.65

3.6129% 3.6129% 3.6206% 3.6206% 3.6282% 3.6282% 3.6358% 3.6358% 3.6433% 3.6433%

63'000 63'100 63'200 63'300 63'400 63'500 63'600 63'700 63'800 63'900

3'732.00 3'741.20 3'750.40 3'759.60 3'768.80 3'778.00 3'787.20 3'796.40 3'805.60 3'814.80

5.9238% 5.9290% 5.9342% 5.9393% 5.9445% 5.9496% 5.9547% 5.9598% 5.9649% 5.9700%

2'300.00 2'303.65 2'312.00 2'315.65 2'324.00 2'327.65 2'336.00 2'339.65 2'348.00 2'351.70

3.6508% 3.6508% 3.6582% 3.6582% 3.6656% 3.6656% 3.6730% 3.6730% 3.6803% 3.6803%

64'000 64'100 64'200 64'300 64'400 64'500 64'600 64'700 64'800 64'900

3'824.00 3'833.20 3'842.40 3'851.60 3'860.80 3'870.00 3'879.20 3'888.40 3'897.60 3'906.80

5.9750% 5.9800% 5.9850% 5.9900% 5.9950% 6.0000% 6.0050% 6.0099% 6.0148% 6.0197%

2'360.00 2'363.70 2'376.00 2'379.70 2'392.00 2'395.70 2'408.00 2'411.75 2'424.00 2'427.75

3.6875% 3.6875% 3.7009% 3.7009% 3.7143% 3.7143% 3.7276% 3.7276% 3.7407% 3.7407%

12

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

65'000 65'100 65'200 65'300 65'400 65'500 65'600 65'700 65'800 65'900

3'916.00 3'925.20 3'934.40 3'943.60 3'952.80 3'962.00 3'971.20 3'980.40 3'989.60 3'998.80

6.0246% 6.0295% 6.0344% 6.0392% 6.0440% 6.0489% 6.0537% 6.0584% 6.0632% 6.0680%

2'440.00 2'443.75 2'456.00 2'459.75 2'472.00 2'475.80 2'488.00 2'491.80 2'504.00 2'507.80

3.7538% 3.7538% 3.7669% 3.7669% 3.7798% 3.7798% 3.7927% 3.7927% 3.8055% 3.8055%

66'000 66'100 66'200 66'300 66'400 66'500 66'600 66'700 66'800 66'900

4'008.00 4'017.20 4'026.40 4'035.60 4'044.80 4'054.00 4'063.20 4'072.40 4'081.60 4'090.80

6.0727% 6.0775% 6.0822% 6.0869% 6.0916% 6.0962% 6.1009% 6.1055% 6.1102% 6.1148%

2'520.00 2'523.80 2'536.00 2'539.85 2'552.00 2'555.85 2'568.00 2'571.85 2'584.00 2'587.85

3.8182% 3.8182% 3.8308% 3.8308% 3.8434% 3.8434% 3.8559% 3.8559% 3.8683% 3.8683%

67'000 67'100 67'200 67'300 67'400 67'500 67'600 67'700 67'800 67'900

4'100.00 4'109.20 4'118.40 4'127.60 4'136.80 4'146.00 4'155.20 4'164.40 4'173.60 4'182.80

6.1194% 6.1240% 6.1286% 6.1331% 6.1377% 6.1422% 6.1467% 6.1513% 6.1558% 6.1602%

2'600.00 2'603.90 2'616.00 2'619.90 2'632.00 2'635.90 2'648.00 2'651.90 2'664.00 2'667.95

3.8806% 3.8806% 3.8929% 3.8929% 3.9050% 3.9050% 3.9172% 3.9172% 3.9292% 3.9292%

68'000 68'100 68'200 68'300 68'400 68'500 68'600 68'700 68'800 68'900

4'192.00 4'201.20 4'210.40 4'219.60 4'228.80 4'238.00 4'247.20 4'256.40 4'265.60 4'274.80

6.1647% 6.1692% 6.1736% 6.1780% 6.1825% 6.1869% 6.1913% 6.1956% 6.2000% 6.2044%

2'680.00 2'683.95 2'696.00 2'699.95 2'712.00 2'715.95 2'728.00 2'732.00 2'744.00 2'748.00

3.9412% 3.9412% 3.9531% 3.9531% 3.9649% 3.9649% 3.9767% 3.9767% 3.9884% 3.9884%

69'000 69'100 69'200 69'300 69'400 69'500 69'600 69'700 69'800 69'900

4'284.00 4'293.20 4'302.40 4'311.60 4'320.80 4'330.00 4'339.20 4'348.40 4'357.60 4'366.80

6.2087% 6.2130% 6.2173% 6.2216% 6.2259% 6.2302% 6.2345% 6.2387% 6.2430% 6.2472%

2'760.00 2'764.00 2'776.00 2'780.00 2'792.00 2'796.00 2'808.00 2'812.05 2'824.00 2'828.05

4.0000% 4.0000% 4.0116% 4.0116% 4.0231% 4.0231% 4.0345% 4.0345% 4.0458% 4.0458%

13

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

70'000 70'100 70'200 70'300 70'400 70'500 70'600 70'700 70'800 70'900

4'376.00 4'385.20 4'394.40 4'403.60 4'412.80 4'422.00 4'431.20 4'440.40 4'449.60 4'458.80

6.2514% 6.2556% 6.2598% 6.2640% 6.2682% 6.2723% 6.2765% 6.2806% 6.2847% 6.2889%

2'840.00 2'844.05 2'856.00 2'860.05 2'872.00 2'876.10 2'888.00 2'892.10 2'904.00 2'908.10

4.0571% 4.0571% 4.0684% 4.0684% 4.0795% 4.0795% 4.0907% 4.0907% 4.1017% 4.1017%

71'000 71'100 71'200 71'300 71'400 71'500 71'600 71'700 71'800 71'900

4'468.00 4'477.20 4'486.40 4'495.60 4'504.80 4'514.00 4'523.20 4'532.40 4'541.60 4'550.80

6.2930% 6.2970% 6.3011% 6.3052% 6.3092% 6.3133% 6.3173% 6.3213% 6.3253% 6.3293%

2'920.00 2'924.10 2'936.00 2'940.10 2'952.00 2'956.15 2'968.00 2'972.15 2'984.00 2'988.15

4.1127% 4.1127% 4.1236% 4.1236% 4.1345% 4.1345% 4.1453% 4.1453% 4.1560% 4.1560%

72'000 72'100 72'200 72'300 72'400 72'500 72'600 72'700 72'800 72'900

4'560.00 4'569.20 4'578.40 4'587.60 4'596.80 4'606.00 4'615.20 4'624.40 4'633.60 4'642.80

6.3333% 6.3373% 6.3413% 6.3452% 6.3492% 6.3531% 6.3570% 6.3609% 6.3648% 6.3687%

3'000.00 3'004.15 3'016.00 3'020.20 3'032.00 3'036.20 3'048.00 3'052.20 3'064.00 3'068.20

4.1667% 4.1667% 4.1773% 4.1773% 4.1878% 4.1878% 4.1983% 4.1983% 4.2088% 4.2088%

73'000 73'100 73'200 73'300 73'400 73'500 73'600 73'700 73'800 73'900

4'652.00 4'661.20 4'670.40 4'679.60 4'688.80 4'698.00 4'707.20 4'716.40 4'725.60 4'734.80

6.3726% 6.3765% 6.3803% 6.3842% 6.3880% 6.3918% 6.3957% 6.3995% 6.4033% 6.4070%

3'080.00 3'084.20 3'096.00 3'100.25 3'112.00 3'116.25 3'128.00 3'132.25 3'144.00 3'148.25

4.2192% 4.2192% 4.2295% 4.2295% 4.2398% 4.2398% 4.2500% 4.2500% 4.2602% 4.2602%

74'000 74'100 74'200 74'300 74'400 74'500 74'600 74'700 74'800 74'900

4'744.00 4'753.20 4'762.40 4'771.60 4'780.80 4'790.00 4'799.20 4'808.40 4'817.60 4'826.80

6.4108% 6.4146% 6.4183% 6.4221% 6.4258% 6.4295% 6.4332% 6.4369% 6.4406% 6.4443%

3'160.00 3'164.25 3'176.00 3'180.30 3'192.00 3'196.30 3'208.00 3'212.30 3'224.00 3'228.30

4.2703% 4.2703% 4.2803% 4.2803% 4.2903% 4.2903% 4.3003% 4.3003% 4.3102% 4.3102%

14

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

75'000 75'100 75'200 75'300 75'400 75'500 75'600 75'700 75'800 75'900

4'836.00 4'845.20 4'854.40 4'863.60 4'872.80 4'882.00 4'891.20 4'900.40 4'909.60 4'918.80

6.4480% 6.4517% 6.4553% 6.4590% 6.4626% 6.4662% 6.4698% 6.4734% 6.4770% 6.4806%

3'240.00 3'244.30 3'256.00 3'260.35 3'272.00 3'276.35 3'288.00 3'292.35 3'304.00 3'308.35

4.3200% 4.3200% 4.3298% 4.3298% 4.3395% 4.3395% 4.3492% 4.3492% 4.3588% 4.3588%

76'000 76'100 76'200 76'300 76'400 76'500 76'600 76'700 76'800 76'900

4'928.00 4'937.20 4'946.40 4'955.60 4'964.80 4'974.00 4'983.20 4'992.40 5'001.60 5'010.80

6.4842% 6.4878% 6.4913% 6.4949% 6.4984% 6.5020% 6.5055% 6.5090% 6.5125% 6.5160%

3'320.00 3'324.35 3'336.00 3'340.40 3'352.00 3'356.40 3'368.00 3'372.40 3'384.00 3'388.40

4.3684% 4.3684% 4.3780% 4.3780% 4.3874% 4.3874% 4.3969% 4.3969% 4.4063% 4.4063%

77'000 77'100 77'200 77'300 77'400 77'500 77'600 77'700 77'800 77'900

5'020.00 5'029.20 5'038.40 5'047.60 5'056.80 5'066.00 5'075.20 5'084.40 5'093.60 5'102.80

6.5195% 6.5230% 6.5264% 6.5299% 6.5333% 6.5368% 6.5402% 6.5436% 6.5470% 6.5504%

3'400.00 3'404.40 3'416.00 3'420.40 3'432.00 3'436.45 3'448.00 3'452.45 3'464.00 3'468.45

4.4156% 4.4156% 4.4249% 4.4249% 4.4341% 4.4341% 4.4433% 4.4433% 4.4524% 4.4524%

78'000 78'100 78'200 78'300 78'400 78'500 78'600 78'700 78'800 78'900

5'112.00 5'121.20 5'130.40 5'139.60 5'148.80 5'158.00 5'167.20 5'176.40 5'185.60 5'194.80

6.5538% 6.5572% 6.5606% 6.5640% 6.5673% 6.5707% 6.5740% 6.5774% 6.5807% 6.5840%

3'480.00 3'484.45 3'496.00 3'500.45 3'512.00 3'516.50 3'528.00 3'532.50 3'544.00 3'548.50

4.4615% 4.4615% 4.4706% 4.4706% 4.4796% 4.4796% 4.4885% 4.4885% 4.4975% 4.4975%

79'000 79'100 79'200 79'300 79'400 79'500 79'600 79'700 79'800 79'900

5'204.00 5'213.20 5'222.40 5'231.60 5'240.80 5'250.00 5'259.20 5'268.40 5'277.60 5'286.80

6.5873% 6.5906% 6.5939% 6.5972% 6.6005% 6.6038% 6.6070% 6.6103% 6.6135% 6.6168%

3'560.00 3'564.50 3'576.00 3'580.50 3'592.00 3'596.50 3'608.00 3'612.55 3'624.00 3'628.55

4.5063% 4.5063% 4.5152% 4.5152% 4.5239% 4.5239% 4.5327% 4.5327% 4.5414% 4.5414%

15

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

80'000 80'100 80'200 80'300 80'400 80'500 80'600 80'700 80'800 80'900

5'296.00 5'305.20 5'314.40 5'323.60 5'332.80 5'342.00 5'351.20 5'360.40 5'369.60 5'378.80

6.6200% 6.6232% 6.6264% 6.6296% 6.6328% 6.6360% 6.6392% 6.6424% 6.6455% 6.6487%

3'640.00 3'644.55 3'656.00 3'660.55 3'672.00 3'676.55 3'688.00 3'692.60 3'704.00 3'708.60

4.5500% 4.5500% 4.5586% 4.5586% 4.5672% 4.5672% 4.5757% 4.5757% 4.5842% 4.5842%

81'000 81'100 81'200 81'300 81'400 81'500 81'600 81'700 81'800 81'900

5'388.00 5'397.20 5'406.40 5'415.60 5'424.80 5'434.00 5'443.20 5'452.40 5'461.60 5'470.80

6.6519% 6.6550% 6.6581% 6.6613% 6.6644% 6.6675% 6.6706% 6.6737% 6.6768% 6.6799%

3'720.00 3'724.60 3'736.00 3'740.60 3'752.00 3'756.60 3'768.00 3'772.60 3'784.00 3'788.65

4.5926% 4.5926% 4.6010% 4.6010% 4.6093% 4.6093% 4.6176% 4.6176% 4.6259% 4.6259%

82'000 82'100 82'200 82'300 82'400 82'500 82'600 82'700 82'800 82'900

5'480.00 5'489.20 5'498.40 5'507.60 5'516.80 5'526.00 5'535.20 5'544.40 5'553.60 5'562.80

6.6829% 6.6860% 6.6891% 6.6921% 6.6951% 6.6982% 6.7012% 6.7042% 6.7072% 6.7103%

3'800.00 3'804.65 3'816.00 3'820.65 3'832.00 3'836.65 3'848.00 3'852.65 3'864.00 3'868.65

4.6341% 4.6341% 4.6423% 4.6423% 4.6505% 4.6505% 4.6586% 4.6586% 4.6667% 4.6667%

83'000 83'100 83'200 83'300 83'400 83'500 83'600 83'700 83'800 83'900

5'572.00 5'581.20 5'590.40 5'599.60 5'608.80 5'618.00 5'627.20 5'636.40 5'645.60 5'654.80

6.7133% 6.7162% 6.7192% 6.7222% 6.7252% 6.7281% 6.7311% 6.7341% 6.7370% 6.7399%

3'880.00 3'884.65 3'896.00 3'900.70 3'912.00 3'916.70 3'928.00 3'932.70 3'944.00 3'948.70

4.6747% 4.6747% 4.6827% 4.6827% 4.6906% 4.6906% 4.6986% 4.6986% 4.7064% 4.7064%

84'000 84'100 84'200 84'300 84'400 84'500 84'600 84'700 84'800 84'900

5'664.00 5'673.20 5'682.40 5'691.60 5'700.80 5'710.00 5'719.20 5'728.40 5'737.60 5'746.80

6.7429% 6.7458% 6.7487% 6.7516% 6.7545% 6.7574% 6.7603% 6.7632% 6.7660% 6.7689%

3'960.00 3'964.70 3'976.00 3'980.70 3'992.00 3'996.75 4'008.00 4'012.75 4'024.00 4'028.75

4.7143% 4.7143% 4.7221% 4.7221% 4.7299% 4.7299% 4.7376% 4.7376% 4.7453% 4.7453%

16

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

85'000 85'100 85'200 85'300 85'400 85'500 85'600 85'700 85'800 85'900

5'756.00 5'765.20 5'774.40 5'783.60 5'792.80 5'802.00 5'811.20 5'820.40 5'829.60 5'838.80

6.7718% 6.7746% 6.7775% 6.7803% 6.7831% 6.7860% 6.7888% 6.7916% 6.7944% 6.7972%

4'040.00 4'044.75 4'056.00 4'060.75 4'072.00 4'076.75 4'088.00 4'092.80 4'104.00 4'108.80

4.7529% 4.7529% 4.7606% 4.7606% 4.7681% 4.7681% 4.7757% 4.7757% 4.7832% 4.7832%

86'000 86'100 86'200 86'300 86'400 86'500 86'600 86'700 86'800 86'900

5'848.00 5'857.20 5'866.40 5'875.60 5'884.80 5'894.00 5'903.20 5'912.40 5'921.60 5'930.80

6.8000% 6.8028% 6.8056% 6.8083% 6.8111% 6.8139% 6.8166% 6.8194% 6.8221% 6.8249%

4'120.00 4'124.80 4'136.00 4'140.80 4'152.00 4'156.80 4'168.00 4'172.80 4'184.00 4'188.80

4.7907% 4.7907% 4.7981% 4.7981% 4.8056% 4.8056% 4.8129% 4.8129% 4.8203% 4.8203%

87'000 87'100 87'200 87'300 87'400 87'500 87'600 87'700 87'800 87'900

5'940.00 5'949.20 5'958.40 5'967.60 5'976.80 5'986.00 5'995.20 6'004.40 6'013.60 6'022.80

6.8276% 6.8303% 6.8330% 6.8357% 6.8384% 6.8411% 6.8438% 6.8465% 6.8492% 6.8519%

4'200.00 4'204.85 4'216.00 4'220.85 4'232.00 4'236.85 4'248.00 4'252.85 4'264.00 4'268.85

4.8276% 4.8276% 4.8349% 4.8349% 4.8421% 4.8421% 4.8493% 4.8493% 4.8565% 4.8565%

88'000 88'100 88'200 88'300 88'400 88'500 88'600 88'700 88'800 88'900

6'032.00 6'041.20 6'050.40 6'059.60 6'068.80 6'078.00 6'087.20 6'096.40 6'105.60 6'114.80

6.8545% 6.8572% 6.8599% 6.8625% 6.8652% 6.8678% 6.8704% 6.8731% 6.8757% 6.8783%

4'280.00 4'284.85 4'296.00 4'300.85 4'312.00 4'316.90 4'328.00 4'332.90 4'344.00 4'348.90

4.8636% 4.8636% 4.8707% 4.8707% 4.8778% 4.8778% 4.8849% 4.8849% 4.8919% 4.8919%

89'000 89'100 89'200 89'300 89'400 89'500 89'600 89'700 89'800 89'900

6'124.00 6'133.20 6'142.40 6'151.60 6'160.80 6'170.00 6'179.20 6'188.40 6'197.60 6'206.80

6.8809% 6.8835% 6.8861% 6.8887% 6.8913% 6.8939% 6.8964% 6.8990% 6.9016% 6.9041%

4'360.00 4'364.90 4'376.00 4'380.90 4'392.00 4'396.90 4'408.00 4'412.90 4'424.00 4'428.95

4.8989% 4.8989% 4.9058% 4.9058% 4.9128% 4.9128% 4.9196% 4.9196% 4.9265% 4.9265%

17

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

90'000 90'100 90'200 90'300 90'400 90'500 90'600 90'700 90'800 90'900

6'216.00 6'225.20 6'234.40 6'243.60 6'252.80 6'262.00 6'271.20 6'280.40 6'289.60 6'298.80

6.9067% 6.9092% 6.9118% 6.9143% 6.9168% 6.9193% 6.9219% 6.9244% 6.9269% 6.9294%

4'440.00 4'444.95 4'456.00 4'460.95 4'472.00 4'476.95 4'488.00 4'492.95 4'504.00 4'508.95

4.9333% 4.9333% 4.9401% 4.9401% 4.9469% 4.9469% 4.9536% 4.9536% 4.9604% 4.9604%

91'000 91'100 91'200 91'300 91'400 91'500 91'600 91'700 91'800 91'900

6'308.00 6'317.20 6'326.40 6'335.60 6'344.80 6'354.00 6'363.20 6'372.40 6'381.60 6'390.80

6.9319% 6.9344% 6.9368% 6.9393% 6.9418% 6.9443% 6.9467% 6.9492% 6.9516% 6.9541%

4'520.00 4'524.95 4'536.00 4'540.95 4'552.00 4'557.00 4'568.00 4'573.00 4'584.00 4'589.00

4.9670% 4.9670% 4.9737% 4.9737% 4.9803% 4.9803% 4.9869% 4.9869% 4.9935% 4.9935%

92'000 92'100 92'200 92'300 92'400 92'500 92'600 92'700 92'800 92'900

6'400.00 6'409.20 6'418.40 6'427.60 6'436.80 6'446.00 6'455.20 6'464.40 6'473.60 6'482.80

6.9565% 6.9590% 6.9614% 6.9638% 6.9662% 6.9686% 6.9711% 6.9735% 6.9759% 6.9783%

4'600.00 4'605.00 4'616.00 4'621.00 4'632.00 4'637.00 4'648.00 4'653.00 4'664.00 4'669.05

5.0000% 5.0000% 5.0065% 5.0065% 5.0130% 5.0130% 5.0194% 5.0194% 5.0259% 5.0259%

93'000 93'100 93'200 93'300 93'400 93'500 93'600 93'700 93'800 93'900

6'492.00 6'501.40 6'510.80 6'520.20 6'529.60 6'539.00 6'548.40 6'557.80 6'567.20 6'576.60

6.9806% 6.9832% 6.9858% 6.9884% 6.9910% 6.9936% 6.9962% 6.9987% 7.0013% 7.0038%

4'680.00 4'685.05 4'696.00 4'701.05 4'712.00 4'717.05 4'728.00 4'733.05 4'744.00 4'749.05

5.0323% 5.0323% 5.0386% 5.0386% 5.0450% 5.0450% 5.0513% 5.0513% 5.0576% 5.0576%

94'000 94'100 94'200 94'300 94'400 94'500 94'600 94'700 94'800 94'900

6'586.00 6'595.40 6'604.80 6'614.20 6'623.60 6'633.00 6'642.40 6'651.80 6'661.20 6'670.60

7.0064% 7.0089% 7.0115% 7.0140% 7.0165% 7.0190% 7.0216% 7.0241% 7.0266% 7.0291%

4'760.00 4'765.05 4'776.00 4'781.05 4'792.00 4'797.10 4'808.00 4'813.10 4'824.00 4'829.10

5.0638% 5.0638% 5.0701% 5.0701% 5.0763% 5.0763% 5.0825% 5.0825% 5.0886% 5.0886%

18

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

95'000 95'100 95'200 95'300 95'400 95'500 95'600 95'700 95'800 95'900

6'680.00 6'689.40 6'698.80 6'708.20 6'717.60 6'727.00 6'736.40 6'745.80 6'755.20 6'764.60

7.0316% 7.0341% 7.0366% 7.0390% 7.0415% 7.0440% 7.0464% 7.0489% 7.0514% 7.0538%

4'840.00 4'845.10 4'856.00 4'861.10 4'872.00 4'877.10 4'888.00 4'893.10 4'904.00 4'909.10

5.0947% 5.0947% 5.1008% 5.1008% 5.1069% 5.1069% 5.1130% 5.1130% 5.1190% 5.1190%

96'000 96'100 96'200 96'300 96'400 96'500 96'600 96'700 96'800 96'900

6'774.00 6'783.40 6'792.80 6'802.20 6'811.60 6'821.00 6'830.40 6'839.80 6'849.20 6'858.60

7.0563% 7.0587% 7.0611% 7.0636% 7.0660% 7.0684% 7.0708% 7.0732% 7.0756% 7.0780%

4'920.00 4'925.15 4'936.00 4'941.15 4'952.00 4'957.15 4'968.00 4'973.15 4'984.00 4'989.15

5.1250% 5.1250% 5.1310% 5.1310% 5.1369% 5.1369% 5.1429% 5.1429% 5.1488% 5.1488%

97'000 97'100 97'200 97'300 97'400 97'500 97'600 97'700 97'800 97'900

6'868.00 6'877.40 6'886.80 6'896.20 6'905.60 6'915.00 6'924.40 6'933.80 6'943.20 6'952.60

7.0804% 7.0828% 7.0852% 7.0876% 7.0899% 7.0923% 7.0947% 7.0970% 7.0994% 7.1017%

5'000.00 5'005.15 5'016.00 5'021.15 5'032.00 5'037.15 5'048.00 5'053.15 5'064.00 5'069.20

5.1546% 5.1546% 5.1605% 5.1605% 5.1663% 5.1663% 5.1721% 5.1721% 5.1779% 5.1779%

98'000 98'100 98'200 98'300 98'400 98'500 98'600 98'700 98'800 98'900

6'962.00 6'971.40 6'980.80 6'990.20 6'999.60 7'009.00 7'018.40 7'027.80 7'037.20 7'046.60

7.1041% 7.1064% 7.1088% 7.1111% 7.1134% 7.1157% 7.1181% 7.1204% 7.1227% 7.1250%

5'080.00 5'085.20 5'096.00 5'101.20 5'112.00 5'117.20 5'128.00 5'133.20 5'144.00 5'149.20

5.1837% 5.1837% 5.1894% 5.1894% 5.1951% 5.1951% 5.2008% 5.2008% 5.2065% 5.2065%

99'000 99'100 99'200 99'300 99'400 99'500 99'600 99'700 99'800 99'900

7'056.00 7'065.40 7'074.80 7'084.20 7'093.60 7'103.00 7'112.40 7'121.80 7'131.20 7'140.60

7.1273% 7.1296% 7.1319% 7.1341% 7.1364% 7.1387% 7.1410% 7.1432% 7.1455% 7.1477%

5'160.00 5'165.20 5'176.00 5'181.20 5'192.00 5'197.20 5'208.00 5'213.25 5'224.00 5'229.25

5.2121% 5.2121% 5.2177% 5.2177% 5.2233% 5.2233% 5.2289% 5.2289% 5.2345% 5.2345%

19

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

100'000 100'100 100'200 100'300 100'400 100'500 100'600 100'700 100'800 100'900

7'150.00 7'159.40 7'168.80 7'178.20 7'187.60 7'197.00 7'206.40 7'215.80 7'225.20 7'234.60

7.1500% 7.1522% 7.1545% 7.1567% 7.1590% 7.1612% 7.1634% 7.1656% 7.1679% 7.1701%

5'240.00 5'245.25 5'256.00 5'261.25 5'272.00 5'277.25 5'288.00 5'293.25 5'304.00 5'309.25

5.2400% 5.2400% 5.2455% 5.2455% 5.2510% 5.2510% 5.2565% 5.2565% 5.2619% 5.2619%

101'000 101'100 101'200 101'300 101'400 101'500 101'600 101'700 101'800 101'900

7'244.00 7'253.40 7'262.80 7'272.20 7'281.60 7'291.00 7'300.40 7'309.80 7'319.20 7'328.60

7.1723% 7.1745% 7.1767% 7.1789% 7.1811% 7.1833% 7.1854% 7.1876% 7.1898% 7.1920%

5'320.00 5'325.25 5'336.00 5'341.25 5'352.00 5'357.30 5'368.00 5'373.30 5'384.00 5'389.30

5.2673% 5.2673% 5.2727% 5.2727% 5.2781% 5.2781% 5.2835% 5.2835% 5.2888% 5.2888%

102'000 102'100 102'200 102'300 102'400 102'500 102'600 102'700 102'800 102'900

7'338.00 7'347.40 7'356.80 7'366.20 7'375.60 7'385.00 7'394.40 7'403.80 7'413.20 7'422.60

7.1941% 7.1963% 7.1984% 7.2006% 7.2027% 7.2049% 7.2070% 7.2092% 7.2113% 7.2134%

5'400.00 5'405.30 5'416.00 5'421.30 5'432.00 5'437.30 5'448.00 5'453.30 5'464.00 5'469.30

5.2941% 5.2941% 5.2994% 5.2994% 5.3047% 5.3047% 5.3099% 5.3099% 5.3152% 5.3152%

103'000 103'100 103'200 103'300 103'400 103'500 103'600 103'700 103'800 103'900

7'432.00 7'441.40 7'450.80 7'460.20 7'469.60 7'479.00 7'488.40 7'497.80 7'507.20 7'516.60

7.2155% 7.2177% 7.2198% 7.2219% 7.2240% 7.2261% 7.2282% 7.2303% 7.2324% 7.2345%

5'480.00 5'485.30 5'496.00 5'501.35 5'512.00 5'517.35 5'528.00 5'533.35 5'544.00 5'549.35

5.3204% 5.3204% 5.3256% 5.3256% 5.3308% 5.3308% 5.3359% 5.3359% 5.3410% 5.3410%

104'000 104'100 104'200 104'300 104'400 104'500 104'600 104'700 104'800 104'900

7'526.00 7'535.40 7'544.80 7'554.20 7'563.60 7'573.00 7'582.40 7'591.80 7'601.20 7'610.60

7.2365% 7.2386% 7.2407% 7.2428% 7.2448% 7.2469% 7.2489% 7.2510% 7.2531% 7.2551%

5'560.00 5'565.35 5'576.00 5'581.35 5'592.00 5'597.35 5'608.00 5'613.35 5'624.00 5'629.35

5.3462% 5.3462% 5.3512% 5.3512% 5.3563% 5.3563% 5.3614% 5.3614% 5.3664% 5.3664%

20

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

105'000 105'100 105'200 105'300 105'400 105'500 105'600 105'700 105'800 105'900

7'620.00 7'629.40 7'638.80 7'648.20 7'657.60 7'667.00 7'676.40 7'685.80 7'695.20 7'704.60

7.2571% 7.2592% 7.2612% 7.2632% 7.2653% 7.2673% 7.2693% 7.2713% 7.2733% 7.2754%

5'640.00 5'645.35 5'656.00 5'661.40 5'672.00 5'677.40 5'688.00 5'693.40 5'704.00 5'709.40

5.3714% 5.3714% 5.3764% 5.3764% 5.3814% 5.3814% 5.3864% 5.3864% 5.3913% 5.3913%

106'000 106'100 106'200 106'300 106'400 106'500 106'600 106'700 106'800 106'900

7'714.00 7'723.40 7'732.80 7'742.20 7'751.60 7'761.00 7'770.40 7'779.80 7'789.20 7'798.60

7.2774% 7.2794% 7.2814% 7.2833% 7.2853% 7.2873% 7.2893% 7.2913% 7.2933% 7.2952%

5'720.00 5'725.40 5'736.00 5'741.40 5'752.00 5'757.40 5'768.00 5'773.40 5'784.00 5'789.40

5.3962% 5.3962% 5.4011% 5.4011% 5.4060% 5.4060% 5.4109% 5.4109% 5.4157% 5.4157%

107'000 107'100 107'200 107'300 107'400 107'500 107'600 107'700 107'800 107'900

7'808.00 7'817.40 7'826.80 7'836.20 7'845.60 7'855.00 7'864.40 7'873.80 7'883.20 7'892.60

7.2972% 7.2992% 7.3011% 7.3031% 7.3050% 7.3070% 7.3089% 7.3109% 7.3128% 7.3147%

5'800.00 5'805.40 5'816.00 5'821.45 5'832.00 5'837.45 5'848.00 5'853.45 5'864.00 5'869.45

5.4206% 5.4206% 5.4254% 5.4254% 5.4302% 5.4302% 5.4349% 5.4349% 5.4397% 5.4397%

108'000 108'100 108'200 108'300 108'400 108'500 108'600 108'700 108'800 108'900

7'902.00 7'911.40 7'920.80 7'930.20 7'939.60 7'949.00 7'958.40 7'967.80 7'977.20 7'986.60

7.3167% 7.3186% 7.3205% 7.3224% 7.3244% 7.3263% 7.3282% 7.3301% 7.3320% 7.3339%

5'880.00 5'885.45 5'896.00 5'901.45 5'912.00 5'917.45 5'928.00 5'933.45 5'944.00 5'949.45

5.4444% 5.4444% 5.4492% 5.4492% 5.4539% 5.4539% 5.4586% 5.4586% 5.4632% 5.4632%

109'000 109'100 109'200 109'300 109'400 109'500 109'600 109'700 109'800 109'900

7'996.00 8'005.40 8'014.80 8'024.20 8'033.60 8'043.00 8'052.40 8'061.80 8'071.20 8'080.60

7.3358% 7.3377% 7.3396% 7.3414% 7.3433% 7.3452% 7.3471% 7.3490% 7.3508% 7.3527%

5'960.00 5'965.45 5'976.00 5'981.45 5'992.00 5'997.50 6'008.00 6'013.50 6'024.00 6'029.50

5.4679% 5.4679% 5.4725% 5.4725% 5.4771% 5.4771% 5.4818% 5.4818% 5.4863% 5.4863%

21

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

110'000 110'100 110'200 110'300 110'400 110'500 110'600 110'700 110'800 110'900

8'090.00 8'099.40 8'108.80 8'118.20 8'127.60 8'137.00 8'146.40 8'155.80 8'165.20 8'174.60

7.3545% 7.3564% 7.3583% 7.3601% 7.3620% 7.3638% 7.3656% 7.3675% 7.3693% 7.3711%

6'040.00 6'045.50 6'056.00 6'061.50 6'072.00 6'077.50 6'088.00 6'093.50 6'104.00 6'109.50

5.4909% 5.4909% 5.4955% 5.4955% 5.5000% 5.5000% 5.5045% 5.5045% 5.5090% 5.5090%

111'000 111'100 111'200 111'300 111'400 111'500 111'600 111'700 111'800 111'900

8'184.00 8'193.40 8'202.80 8'212.20 8'221.60 8'231.00 8'240.40 8'249.80 8'259.20 8'268.60

7.3730% 7.3748% 7.3766% 7.3784% 7.3803% 7.3821% 7.3839% 7.3857% 7.3875% 7.3893%

6'120.00 6'125.50 6'136.00 6'141.50 6'152.00 6'157.50 6'168.00 6'173.55 6'184.00 6'189.55

5.5135% 5.5135% 5.5180% 5.5180% 5.5224% 5.5224% 5.5269% 5.5269% 5.5313% 5.5313%

112'000 112'100 112'200 112'300 112'400 112'500 112'600 112'700 112'800 112'900

8'278.00 8'287.40 8'296.80 8'306.20 8'315.60 8'325.00 8'334.40 8'343.80 8'353.20 8'362.60

7.3911% 7.3929% 7.3947% 7.3964% 7.3982% 7.4000% 7.4018% 7.4035% 7.4053% 7.4071%

6'200.00 6'205.55 6'216.00 6'221.55 6'232.00 6'237.55 6'248.00 6'253.55 6'264.00 6'269.55

5.5357% 5.5357% 5.5401% 5.5401% 5.5445% 5.5445% 5.5488% 5.5488% 5.5532% 5.5532%

113'000 113'100 113'200 113'300 113'400 113'500 113'600 113'700 113'800 113'900

8'372.00 8'381.40 8'390.80 8'400.20 8'409.60 8'419.00 8'428.40 8'437.80 8'447.20 8'456.60

7.4088% 7.4106% 7.4124% 7.4141% 7.4159% 7.4176% 7.4194% 7.4211% 7.4228% 7.4246%

6'280.00 6'285.55 6'296.00 6'301.55 6'312.00 6'317.55 6'328.00 6'333.55 6'344.00 6'349.55

5.5575% 5.5575% 5.5618% 5.5618% 5.5661% 5.5661% 5.5704% 5.5704% 5.5747% 5.5747%

114'000 114'100 114'200 114'300 114'400 114'500 114'600 114'700 114'800 114'900

8'466.00 8'475.40 8'484.80 8'494.20 8'503.60 8'513.00 8'522.40 8'531.80 8'541.20 8'550.60

7.4263% 7.4280% 7.4298% 7.4315% 7.4332% 7.4349% 7.4366% 7.4384% 7.4401% 7.4418%

6'360.00 6'365.60 6'378.40 6'384.00 6'396.80 6'402.40 6'415.20 6'420.80 6'433.60 6'439.20

5.5789% 5.5789% 5.5853% 5.5853% 5.5916% 5.5916% 5.5979% 5.5979% 5.6042% 5.6042%

22

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

115'000 115'100 115'200 115'300 115'400 115'500 115'600 115'700 115'800 115'900

8'560.00 8'569.40 8'578.80 8'588.20 8'597.60 8'607.00 8'616.40 8'625.80 8'635.20 8'644.60

7.4435% 7.4452% 7.4469% 7.4486% 7.4503% 7.4519% 7.4536% 7.4553% 7.4570% 7.4587%

6'452.00 6'457.60 6'470.40 6'476.00 6'488.80 6'494.40 6'507.20 6'512.85 6'525.60 6'531.25

5.6104% 5.6104% 5.6167% 5.6167% 5.6229% 5.6229% 5.6291% 5.6291% 5.6352% 5.6352%

116'000 116'100 116'200 116'300 116'400 116'500 116'600 116'700 116'800 116'900

8'654.00 8'663.40 8'672.80 8'682.20 8'691.60 8'701.00 8'710.40 8'719.80 8'729.20 8'738.60

7.4603% 7.4620% 7.4637% 7.4653% 7.4670% 7.4687% 7.4703% 7.4720% 7.4736% 7.4753%

6'544.00 6'549.65 6'562.40 6'568.05 6'580.80 6'586.45 6'599.20 6'604.85 6'617.60 6'623.25

5.6414% 5.6414% 5.6475% 5.6475% 5.6536% 5.6536% 5.6597% 5.6597% 5.6658% 5.6658%

117'000 117'100 117'200 117'300 117'400 117'500 117'600 117'700 117'800 117'900

8'748.00 8'757.40 8'766.80 8'776.20 8'785.60 8'795.00 8'804.40 8'813.80 8'823.20 8'832.60

7.4769% 7.4786% 7.4802% 7.4818% 7.4835% 7.4851% 7.4867% 7.4884% 7.4900% 7.4916%

6'636.00 6'641.65 6'654.40 6'660.10 6'672.80 6'678.50 6'691.20 6'696.90 6'709.60 6'715.30

5.6718% 5.6718% 5.6778% 5.6778% 5.6838% 5.6838% 5.6898% 5.6898% 5.6958% 5.6958%

118'000 118'100 118'200 118'300 118'400 118'500 118'600 118'700 118'800 118'900

8'842.00 8'851.40 8'860.80 8'870.20 8'879.60 8'889.00 8'898.40 8'907.80 8'917.20 8'926.60

7.4932% 7.4948% 7.4964% 7.4981% 7.4997% 7.5013% 7.5029% 7.5045% 7.5061% 7.5077%

6'728.00 6'733.70 6'746.40 6'752.10 6'764.80 6'770.50 6'783.20 6'788.90 6'801.60 6'807.35

5.7017% 5.7017% 5.7076% 5.7076% 5.7135% 5.7135% 5.7194% 5.7194% 5.7253% 5.7253%

119'000 119'100 119'200 119'300 119'400 119'500 119'600 119'700 119'800 119'900

8'936.00 8'945.40 8'954.80 8'964.20 8'973.60 8'983.00 8'992.40 9'001.80 9'011.20 9'020.60

7.5092% 7.5108% 7.5124% 7.5140% 7.5156% 7.5172% 7.5187% 7.5203% 7.5219% 7.5234%

6'820.00 6'825.75 6'838.40 6'844.15 6'856.80 6'862.55 6'875.20 6'880.95 6'893.60 6'899.35

5.7311% 5.7311% 5.7369% 5.7369% 5.7427% 5.7427% 5.7485% 5.7485% 5.7543% 5.7543%

23

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

120'000 120'100 120'200 120'300 120'400 120'500 120'600 120'700 120'800 120'900

9'030.00 9'039.40 9'048.80 9'058.20 9'067.60 9'077.00 9'086.40 9'095.80 9'105.20 9'114.60

7.5250% 7.5266% 7.5281% 7.5297% 7.5312% 7.5328% 7.5343% 7.5359% 7.5374% 7.5390%

6'912.00 6'917.75 6'930.40 6'936.15 6'948.80 6'954.55 6'967.20 6'973.00 6'985.60 6'991.40

5.7600% 5.7600% 5.7657% 5.7657% 5.7714% 5.7714% 5.7771% 5.7771% 5.7828% 5.7828%

121'000 121'100 121'200 121'300 121'400 121'500 121'600 121'700 121'800 121'900

9'124.00 9'133.40 9'142.80 9'152.20 9'161.60 9'171.00 9'180.40 9'189.80 9'199.20 9'208.60

7.5405% 7.5420% 7.5436% 7.5451% 7.5466% 7.5481% 7.5497% 7.5512% 7.5527% 7.5542%

7'004.00 7'009.80 7'022.40 7'028.20 7'040.80 7'046.60 7'059.20 7'065.00 7'077.60 7'083.40

5.7884% 5.7884% 5.7941% 5.7941% 5.7997% 5.7997% 5.8053% 5.8053% 5.8108% 5.8108%

122'000 122'100 122'200 122'300 122'400 122'500 122'600 122'700 122'800 122'900

9'218.00 9'227.40 9'236.80 9'246.20 9'255.60 9'265.00 9'274.40 9'283.80 9'293.20 9'302.60

7.5557% 7.5572% 7.5588% 7.5603% 7.5618% 7.5633% 7.5648% 7.5663% 7.5678% 7.5692%

7'096.00 7'101.80 7'114.40 7'120.20 7'132.80 7'138.65 7'151.20 7'157.05 7'169.60 7'175.45

5.8164% 5.8164% 5.8219% 5.8219% 5.8275% 5.8275% 5.8330% 5.8330% 5.8384% 5.8384%

123'000 123'100 123'200 123'300 123'400 123'500 123'600 123'700 123'800 123'900

9'312.00 9'321.40 9'330.80 9'340.20 9'349.60 9'359.00 9'368.40 9'377.80 9'387.20 9'396.60

7.5707% 7.5722% 7.5737% 7.5752% 7.5767% 7.5781% 7.5796% 7.5811% 7.5826% 7.5840%

7'188.00 7'193.85 7'206.40 7'212.25 7'224.80 7'230.65 7'243.20 7'249.05 7'261.60 7'267.45

5.8439% 5.8439% 5.8494% 5.8494% 5.8548% 5.8548% 5.8602% 5.8602% 5.8656% 5.8656%

124'000 124'100 124'200 124'300 124'400 124'500 124'600 124'700 124'800 124'900

9'406.00 9'415.40 9'424.80 9'434.20 9'443.60 9'453.00 9'462.40 9'471.80 9'481.20 9'490.60

7.5855% 7.5869% 7.5884% 7.5899% 7.5913% 7.5928% 7.5942% 7.5957% 7.5971% 7.5986%

7'280.00 7'285.85 7'298.40 7'304.30 7'316.80 7'322.70 7'335.20 7'341.10 7'353.60 7'359.50

5.8710% 5.8710% 5.8763% 5.8763% 5.8817% 5.8817% 5.8870% 5.8870% 5.8923% 5.8923%

24

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

125'000 125'100 125'200 125'300 125'400 125'500 125'600 125'700 125'800 125'900

9'500.00 9'509.40 9'518.80 9'528.20 9'537.60 9'547.00 9'556.40 9'565.80 9'575.20 9'584.60

7.6000% 7.6014% 7.6029% 7.6043% 7.6057% 7.6072% 7.6086% 7.6100% 7.6114% 7.6129%

7'372.00 7'377.90 7'390.40 7'396.30 7'408.80 7'414.70 7'427.20 7'433.10 7'445.60 7'451.50

5.8976% 5.8976% 5.9029% 5.9029% 5.9081% 5.9081% 5.9134% 5.9134% 5.9186% 5.9186%

126'000 126'100 126'200 126'300 126'400 126'500 126'600 126'700 126'800 126'900

9'594.00 9'603.40 9'612.80 9'622.20 9'631.60 9'641.00 9'650.40 9'659.80 9'669.20 9'678.60

7.6143% 7.6157% 7.6171% 7.6185% 7.6199% 7.6213% 7.6227% 7.6242% 7.6256% 7.6270%

7'464.00 7'469.90 7'482.40 7'488.35 7'500.80 7'506.75 7'519.20 7'525.15 7'537.60 7'543.55

5.9238% 5.9238% 5.9290% 5.9290% 5.9342% 5.9342% 5.9393% 5.9393% 5.9445% 5.9445%

127'000 127'100 127'200 127'300 127'400 127'500 127'600 127'700 127'800 127'900

9'688.00 9'697.40 9'706.80 9'716.20 9'725.60 9'735.00 9'744.40 9'753.80 9'763.20 9'772.60

7.6283% 7.6297% 7.6311% 7.6325% 7.6339% 7.6353% 7.6367% 7.6381% 7.6394% 7.6408%

7'556.00 7'561.95 7'574.40 7'580.35 7'592.80 7'598.75 7'611.20 7'617.15 7'629.60 7'635.55

5.9496% 5.9496% 5.9547% 5.9547% 5.9598% 5.9598% 5.9649% 5.9649% 5.9700% 5.9700%

128'000 128'100 128'200 128'300 128'400 128'500 128'600 128'700 128'800 128'900

9'782.00 9'791.40 9'800.80 9'810.20 9'819.60 9'829.00 9'838.40 9'847.80 9'857.20 9'866.60

7.6422% 7.6436% 7.6449% 7.6463% 7.6477% 7.6490% 7.6504% 7.6517% 7.6531% 7.6545%

7'648.00 7'654.00 7'666.40 7'672.40 7'684.80 7'690.80 7'703.20 7'709.20 7'721.60 7'727.60

5.9750% 5.9750% 5.9800% 5.9800% 5.9850% 5.9850% 5.9900% 5.9900% 5.9950% 5.9950%

129'000 129'100 129'200 129'300 129'400 129'500 129'600 129'700 129'800 129'900

9'876.00 9'885.40 9'894.80 9'904.20 9'913.60 9'923.00 9'932.40 9'941.80 9'951.20 9'960.60

7.6558% 7.6572% 7.6585% 7.6599% 7.6612% 7.6625% 7.6639% 7.6652% 7.6666% 7.6679%

7'740.00 7'746.00 7'758.40 7'764.40 7'776.80 7'782.80 7'795.20 7'801.20 7'813.60 7'819.60

6.0000% 6.0000% 6.0050% 6.0050% 6.0099% 6.0099% 6.0148% 6.0148% 6.0197% 6.0197%

25

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

130'000 130'100 130'200 130'300 130'400 130'500 130'600 130'700 130'800 130'900

9'970.00 9'979.40 9'988.80 9'998.20 10'007.60 10'017.00 10'026.40 10'035.80 10'045.20 10'054.60

7.6692% 7.6706% 7.6719% 7.6732% 7.6745% 7.6759% 7.6772% 7.6785% 7.6798% 7.6811%

7'832.00 7'838.00 7'850.40 7'856.45 7'868.80 7'874.85 7'887.20 7'893.25 7'905.60 7'911.65

6.0246% 6.0246% 6.0295% 6.0295% 6.0344% 6.0344% 6.0392% 6.0392% 6.0440% 6.0440%

131'000 131'100 131'200 131'300 131'400 131'500 131'600 131'700 131'800 131'900

10'064.00 10'073.40 10'082.80 10'092.20 10'101.60 10'111.00 10'120.40 10'129.80 10'139.20 10'148.60

7.6824% 7.6838% 7.6851% 7.6864% 7.6877% 7.6890% 7.6903% 7.6916% 7.6929% 7.6942%

7'924.00 7'930.05 7'942.40 7'948.45 7'960.80 7'966.85 7'979.20 7'985.25 7'997.60 8'003.65

6.0489% 6.0489% 6.0537% 6.0537% 6.0584% 6.0584% 6.0632% 6.0632% 6.0680% 6.0680%

132'000 132'100 132'200 132'300 132'400 132'500 132'600 132'700 132'800 132'900

10'158.00 10'167.40 10'176.80 10'186.20 10'195.60 10'205.00 10'214.40 10'223.80 10'233.20 10'242.60

7.6955% 7.6967% 7.6980% 7.6993% 7.7006% 7.7019% 7.7032% 7.7044% 7.7057% 7.7070%

8'016.00 8'022.05 8'034.40 8'040.50 8'052.80 8'058.90 8'071.20 8'077.30 8'089.60 8'095.70

6.0727% 6.0727% 6.0775% 6.0775% 6.0822% 6.0822% 6.0869% 6.0869% 6.0916% 6.0916%

133'000 133'100 133'200 133'300 133'400 133'500 133'600 133'700 133'800 133'900

10'252.00 10'261.40 10'270.80 10'280.20 10'289.60 10'299.00 10'308.40 10'317.80 10'327.20 10'336.60

7.7083% 7.7095% 7.7108% 7.7121% 7.7133% 7.7146% 7.7159% 7.7171% 7.7184% 7.7196%

8'108.00 8'114.10 8'126.40 8'132.50 8'144.80 8'150.90 8'163.20 8'169.30 8'181.60 8'187.70

6.0962% 6.0962% 6.1009% 6.1009% 6.1055% 6.1055% 6.1102% 6.1102% 6.1148% 6.1148%

134'000 134'100 134'200 134'300 134'400 134'500 134'600 134'700 134'800 134'900

10'346.00 10'355.40 10'364.80 10'374.20 10'383.60 10'393.00 10'402.40 10'411.80 10'421.20 10'430.60

7.7209% 7.7221% 7.7234% 7.7246% 7.7259% 7.7271% 7.7284% 7.7296% 7.7309% 7.7321%

8'200.00 8'206.10 8'218.40 8'224.50 8'236.80 8'242.95 8'255.20 8'261.35 8'273.60 8'279.75

6.1194% 6.1194% 6.1240% 6.1240% 6.1286% 6.1286% 6.1331% 6.1331% 6.1377% 6.1377%

26

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

135'000 135'100 135'200 135'300 135'400 135'500 135'600 135'700 135'800 135'900

10'440.00 10'449.40 10'458.80 10'468.20 10'477.60 10'487.00 10'496.40 10'505.80 10'515.20 10'524.60

7.7333% 7.7346% 7.7358% 7.7370% 7.7383% 7.7395% 7.7407% 7.7419% 7.7432% 7.7444%

8'292.00 8'298.15 8'310.40 8'316.55 8'328.80 8'334.95 8'347.20 8'353.35 8'365.60 8'371.75

6.1422% 6.1422% 6.1467% 6.1467% 6.1513% 6.1513% 6.1558% 6.1558% 6.1602% 6.1602%

136'000 136'100 136'200 136'300 136'400 136'500 136'600 136'700 136'800 136'900

10'534.00 10'543.40 10'552.80 10'562.20 10'571.60 10'581.00 10'590.40 10'599.80 10'609.20 10'618.60

7.7456% 7.7468% 7.7480% 7.7492% 7.7504% 7.7516% 7.7529% 7.7541% 7.7553% 7.7565%

8'384.00 8'390.15 8'402.40 8'408.55 8'420.80 8'426.95 8'439.20 8'445.40 8'457.60 8'463.80

6.1647% 6.1647% 6.1692% 6.1692% 6.1736% 6.1736% 6.1780% 6.1780% 6.1825% 6.1825%

137'000 137'100 137'200 137'300 137'400 137'500 137'600 137'700 137'800 137'900

10'628.00 10'637.40 10'646.80 10'656.20 10'665.60 10'675.00 10'684.40 10'693.80 10'703.20 10'712.60

7.7577% 7.7589% 7.7601% 7.7613% 7.7624% 7.7636% 7.7648% 7.7660% 7.7672% 7.7684%

8'476.00 8'482.20 8'494.40 8'500.60 8'512.80 8'519.00 8'531.20 8'537.40 8'549.60 8'555.80

6.1869% 6.1869% 6.1913% 6.1913% 6.1956% 6.1956% 6.2000% 6.2000% 6.2044% 6.2044%

138'000 138'100 138'200 138'300 138'400 138'500 138'600 138'700 138'800 138'900

10'722.00 10'731.40 10'740.80 10'750.20 10'759.60 10'769.00 10'778.40 10'787.80 10'797.20 10'806.60

7.7696% 7.7707% 7.7719% 7.7731% 7.7743% 7.7755% 7.7766% 7.7778% 7.7790% 7.7801%

8'568.00 8'574.20 8'586.40 8'592.60 8'604.80 8'611.00 8'623.20 8'629.40 8'641.60 8'647.85

6.2087% 6.2087% 6.2130% 6.2130% 6.2173% 6.2173% 6.2216% 6.2216% 6.2259% 6.2259%

139'000 139'100 139'200 139'300 139'400 139'500 139'600 139'700 139'800 139'900

10'816.00 10'825.40 10'834.80 10'844.20 10'853.60 10'863.00 10'872.40 10'881.80 10'891.20 10'900.60

7.7813% 7.7825% 7.7836% 7.7848% 7.7859% 7.7871% 7.7883% 7.7894% 7.7906% 7.7917%

8'660.00 8'666.25 8'678.40 8'684.65 8'696.80 8'703.05 8'715.20 8'721.45 8'733.60 8'739.85

6.2302% 6.2302% 6.2345% 6.2345% 6.2387% 6.2387% 6.2430% 6.2430% 6.2472% 6.2472%

27

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

140'000 140'100 140'200 140'300 140'400 140'500 140'600 140'700 140'800 140'900

10'910.00 10'919.40 10'928.80 10'938.20 10'947.60 10'957.00 10'966.40 10'975.80 10'985.20 10'994.60

7.7929% 7.7940% 7.7951% 7.7963% 7.7974% 7.7986% 7.7997% 7.8009% 7.8020% 7.8031%

8'752.00 8'758.25 8'770.40 8'776.65 8'788.80 8'795.05 8'807.20 8'813.45 8'825.60 8'831.85

6.2514% 6.2514% 6.2556% 6.2556% 6.2598% 6.2598% 6.2640% 6.2640% 6.2682% 6.2682%

141'000 141'100 141'200 141'300 141'400 141'500 141'600 141'700 141'800 141'900

11'004.00 11'013.40 11'022.80 11'032.20 11'041.60 11'051.00 11'060.40 11'069.80 11'079.20 11'088.60

7.8043% 7.8054% 7.8065% 7.8076% 7.8088% 7.8099% 7.8110% 7.8121% 7.8133% 7.8144%

8'844.00 8'850.25 8'862.40 8'868.70 8'880.80 8'887.10 8'899.20 8'905.50 8'917.60 8'923.90

6.2723% 6.2723% 6.2765% 6.2765% 6.2806% 6.2806% 6.2847% 6.2847% 6.2889% 6.2889%

142'000 142'100 142'200 142'300 142'400 142'500 142'600 142'700 142'800 142'900

11'098.00 11'107.40 11'116.80 11'126.20 11'135.60 11'145.00 11'154.40 11'163.80 11'173.20 11'182.60

7.8155% 7.8166% 7.8177% 7.8188% 7.8199% 7.8211% 7.8222% 7.8233% 7.8244% 7.8255%

8'936.00 8'942.30 8'954.40 8'960.70 8'972.80 8'979.10 8'991.20 8'997.50 9'009.60 9'015.90

6.2930% 6.2930% 6.2970% 6.2970% 6.3011% 6.3011% 6.3052% 6.3052% 6.3092% 6.3092%

143'000 143'100 143'200 143'300 143'400 143'500 143'600 143'700 143'800 143'900

11'192.00 11'201.40 11'210.80 11'220.20 11'229.60 11'239.00 11'248.40 11'257.80 11'267.20 11'276.60

7.8266% 7.8277% 7.8288% 7.8299% 7.8310% 7.8321% 7.8331% 7.8342% 7.8353% 7.8364%

9'028.00 9'034.30 9'046.40 9'052.70 9'064.80 9'071.10 9'083.20 9'089.55 9'101.60 9'107.95

6.3133% 6.3133% 6.3173% 6.3173% 6.3213% 6.3213% 6.3253% 6.3253% 6.3293% 6.3293%

144'000 144'100 144'200 144'300 144'400 144'500 144'600 144'700 144'800 144'900

11'286.00 11'295.40 11'304.80 11'314.20 11'323.60 11'333.00 11'342.40 11'351.80 11'361.20 11'370.60

7.8375% 7.8386% 7.8397% 7.8407% 7.8418% 7.8429% 7.8440% 7.8451% 7.8461% 7.8472%

9'120.00 9'126.35 9'138.40 9'144.75 9'156.80 9'163.15 9'175.20 9'181.55 9'193.60 9'199.95

6.3333% 6.3333% 6.3373% 6.3373% 6.3413% 6.3413% 6.3452% 6.3452% 6.3492% 6.3492%

28

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

145'000 145'100 145'200 145'300 145'400 145'500 145'600 145'700 145'800 145'900

11'380.00 11'389.40 11'398.80 11'408.20 11'417.60 11'427.00 11'436.40 11'445.80 11'455.20 11'464.60

7.8483% 7.8493% 7.8504% 7.8515% 7.8525% 7.8536% 7.8547% 7.8557% 7.8568% 7.8578%

9'212.00 9'218.35 9'230.40 9'236.75 9'248.80 9'255.15 9'267.20 9'273.55 9'285.60 9'291.95

6.3531% 6.3531% 6.3570% 6.3570% 6.3609% 6.3609% 6.3648% 6.3648% 6.3687% 6.3687%

146'000 146'100 146'200 146'300 146'400 146'500 146'600 146'700 146'800 146'900

11'474.00 11'483.40 11'492.80 11'502.20 11'511.60 11'521.00 11'530.40 11'539.80 11'549.20 11'558.60

7.8589% 7.8600% 7.8610% 7.8621% 7.8631% 7.8642% 7.8652% 7.8663% 7.8673% 7.8683%

9'304.00 9'310.35 9'322.40 9'328.80 9'340.80 9'347.20 9'359.20 9'365.60 9'377.60 9'384.00

6.3726% 6.3726% 6.3765% 6.3765% 6.3803% 6.3803% 6.3842% 6.3842% 6.3880% 6.3880%

147'000 147'100 147'200 147'300 147'400 147'500 147'600 147'700 147'800 147'900

11'568.00 11'577.40 11'586.80 11'596.20 11'605.60 11'615.00 11'624.40 11'633.80 11'643.20 11'652.60

7.8694% 7.8704% 7.8715% 7.8725% 7.8735% 7.8746% 7.8756% 7.8766% 7.8777% 7.8787%

9'396.00 9'402.40 9'414.40 9'420.80 9'432.80 9'439.20 9'451.20 9'457.60 9'469.60 9'476.00

6.3918% 6.3918% 6.3957% 6.3957% 6.3995% 6.3995% 6.4033% 6.4033% 6.4070% 6.4070%

148'000 148'100 148'200 148'300 148'400 148'500 148'600 148'700 148'800 148'900

11'662.00 11'671.40 11'680.80 11'690.20 11'699.60 11'709.00 11'718.40 11'727.80 11'737.20 11'746.60

7.8797% 7.8808% 7.8818% 7.8828% 7.8838% 7.8848% 7.8859% 7.8869% 7.8879% 7.8889%

9'488.00 9'494.40 9'506.40 9'512.80 9'524.80 9'531.20 9'543.20 9'549.60 9'561.60 9'568.05

6.4108% 6.4108% 6.4146% 6.4146% 6.4183% 6.4183% 6.4221% 6.4221% 6.4258% 6.4258%

149'000 149'100 149'200 149'300 149'400 149'500 149'600 149'700 149'800 149'900

11'756.00 11'765.40 11'774.80 11'784.20 11'793.60 11'803.00 11'812.40 11'821.80 11'831.20 11'840.60

7.8899% 7.8909% 7.8920% 7.8930% 7.8940% 7.8950% 7.8960% 7.8970% 7.8980% 7.8990%

9'580.00 9'586.45 9'598.40 9'604.85 9'616.80 9'623.25 9'635.20 9'641.65 9'653.60 9'660.05

6.4295% 6.4295% 6.4332% 6.4332% 6.4369% 6.4369% 6.4406% 6.4406% 6.4443% 6.4443%

29

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

150'000 150'100 150'200 150'300 150'400 150'500 150'600 150'700 150'800 150'900

11'850.00 11'859.40 11'868.80 11'878.20 11'887.60 11'897.00 11'906.40 11'915.80 11'925.20 11'934.60

7.9000% 7.9010% 7.9020% 7.9030% 7.9040% 7.9050% 7.9060% 7.9070% 7.9080% 7.9089%

9'672.00 9'678.45 9'690.40 9'696.85 9'708.80 9'715.25 9'727.20 9'733.65 9'745.60 9'752.05

6.4480% 6.4480% 6.4517% 6.4517% 6.4553% 6.4553% 6.4590% 6.4590% 6.4626% 6.4626%

151'000 151'100 151'200 151'300 151'400 151'500 151'600 151'700 151'800 151'900

11'944.00 11'953.40 11'962.80 11'972.20 11'981.60 11'991.00 12'000.40 12'009.80 12'019.20 12'028.60

7.9099% 7.9109% 7.9119% 7.9129% 7.9139% 7.9149% 7.9158% 7.9168% 7.9178% 7.9188%

9'764.00 9'770.45 9'782.40 9'788.85 9'800.80 9'807.25 9'819.20 9'825.70 9'837.60 9'844.10

6.4662% 6.4662% 6.4698% 6.4698% 6.4734% 6.4734% 6.4770% 6.4770% 6.4806% 6.4806%

152'000 152'100 152'200 152'300 152'400 152'500 152'600 152'700 152'800 152'900

12'038.00 12'047.40 12'056.80 12'066.20 12'075.60 12'085.00 12'094.40 12'103.80 12'113.20 12'122.60

7.9197% 7.9207% 7.9217% 7.9227% 7.9236% 7.9246% 7.9256% 7.9265% 7.9275% 7.9284%

9'856.00 9'862.50 9'874.40 9'880.90 9'892.80 9'899.30 9'911.20 9'917.70 9'929.60 9'936.10

6.4842% 6.4842% 6.4878% 6.4878% 6.4913% 6.4913% 6.4949% 6.4949% 6.4984% 6.4984%

153'000 153'100 153'200 153'300 153'400 153'500 153'600 153'700 153'800 153'900

12'132.00 12'141.40 12'150.80 12'160.20 12'169.60 12'179.00 12'188.40 12'197.80 12'207.20 12'216.60

7.9294% 7.9304% 7.9313% 7.9323% 7.9332% 7.9342% 7.9352% 7.9361% 7.9371% 7.9380%

9'948.00 9'954.50 9'966.40 9'972.90 9'984.80 9'991.30 10'003.20 10'009.70 10'021.60 10'028.10

6.5020% 6.5020% 6.5055% 6.5055% 6.5090% 6.5090% 6.5125% 6.5125% 6.5160% 6.5160%

154'000 154'100 154'200 154'300 154'400 154'500 154'600 154'700 154'800 154'900

12'226.00 12'235.40 12'244.80 12'254.20 12'263.60 12'273.00 12'282.40 12'291.80 12'301.20 12'310.60

7.9390% 7.9399% 7.9409% 7.9418% 7.9427% 7.9437% 7.9446% 7.9456% 7.9465% 7.9474%

10'040.00 10'046.50 10'058.40 10'064.90 10'076.80 10'083.35 10'095.20 10'101.75 10'113.60 10'120.15

6.5195% 6.5195% 6.5230% 6.5230% 6.5264% 6.5264% 6.5299% 6.5299% 6.5333% 6.5333%

30

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

155'000 155'100 155'200 155'300 155'400 155'500 155'600 155'700 155'800 155'900

12'320.00 12'329.40 12'338.80 12'348.20 12'357.60 12'367.00 12'376.40 12'385.80 12'395.20 12'404.60

7.9484% 7.9493% 7.9503% 7.9512% 7.9521% 7.9531% 7.9540% 7.9549% 7.9558% 7.9568%

10'132.00 10'138.55 10'150.40 10'156.95 10'168.80 10'175.35 10'187.20 10'193.75 10'205.60 10'212.15

6.5368% 6.5368% 6.5402% 6.5402% 6.5436% 6.5436% 6.5470% 6.5470% 6.5504% 6.5504%

156'000 156'100 156'200 156'300 156'400 156'500 156'600 156'700 156'800 156'900

12'414.00 12'423.40 12'432.80 12'442.20 12'451.60 12'461.00 12'470.40 12'479.80 12'489.20 12'498.60

7.9577% 7.9586% 7.9595% 7.9605% 7.9614% 7.9623% 7.9632% 7.9641% 7.9651% 7.9660%

10'224.00 10'230.55 10'242.40 10'248.95 10'260.80 10'267.35 10'279.20 10'285.75 10'297.60 10'304.15

6.5538% 6.5538% 6.5572% 6.5572% 6.5606% 6.5606% 6.5640% 6.5640% 6.5673% 6.5673%

157'000 157'100 157'200 157'300 157'400 157'500 157'600 157'700 157'800 157'900

12'508.00 12'517.40 12'526.80 12'536.20 12'545.60 12'555.00 12'564.40 12'573.80 12'583.20 12'592.60

7.9669% 7.9678% 7.9687% 7.9696% 7.9705% 7.9714% 7.9723% 7.9732% 7.9741% 7.9750%

10'316.00 10'322.55 10'334.40 10'340.95 10'352.80 10'359.40 10'371.20 10'377.80 10'389.60 10'396.20

6.5707% 6.5707% 6.5740% 6.5740% 6.5774% 6.5774% 6.5807% 6.5807% 6.5840% 6.5840%

158'000 158'100 158'200 158'300 158'400 158'500 158'600 158'700 158'800 158'900

12'602.00 12'611.40 12'620.80 12'630.20 12'639.60 12'649.00 12'658.40 12'667.80 12'677.20 12'686.60

7.9759% 7.9769% 7.9777% 7.9786% 7.9795% 7.9804% 7.9813% 7.9822% 7.9831% 7.9840%

10'408.00 10'414.60 10'426.40 10'433.00 10'444.80 10'451.40 10'463.20 10'469.80 10'481.60 10'488.20

6.5873% 6.5873% 6.5906% 6.5906% 6.5939% 6.5939% 6.5972% 6.5972% 6.6005% 6.6005%

159'000 159'100 159'200 159'300 159'400 159'500 159'600 159'700 159'800 159'900

12'696.00 12'705.40 12'714.80 12'724.20 12'733.60 12'743.00 12'752.40 12'761.80 12'771.20 12'780.60

7.9849% 7.9858% 7.9867% 7.9876% 7.9885% 7.9893% 7.9902% 7.9911% 7.9920% 7.9929%

10'500.00 10'506.60 10'518.40 10'525.00 10'536.80 10'543.40 10'555.20 10'561.80 10'573.60 10'580.20

6.6038% 6.6038% 6.6070% 6.6070% 6.6103% 6.6103% 6.6135% 6.6135% 6.6168% 6.6168%

31

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

160'000 160'100 160'200 160'300 160'400 160'500 160'600 160'700 160'800 160'900

12'790.00 12'799.40 12'808.80 12'818.20 12'827.60 12'837.00 12'846.40 12'855.80 12'865.20 12'874.60

7.9938% 7.9946% 7.9955% 7.9964% 7.9973% 7.9981% 7.9990% 7.9999% 8.0007% 8.0016%

10'592.00 10'598.60 10'610.40 10'617.00 10'628.80 10'635.45 10'647.20 10'653.85 10'665.60 10'672.25

6.6200% 6.6200% 6.6232% 6.6232% 6.6264% 6.6264% 6.6296% 6.6296% 6.6328% 6.6328%

161'000 161'100 161'200 161'300 161'400 161'500 161'600 161'700 161'800 161'900

12'884.00 12'893.40 12'902.80 12'912.20 12'921.60 12'931.00 12'940.40 12'949.80 12'959.20 12'968.60

8.0025% 8.0034% 8.0042% 8.0051% 8.0059% 8.0068% 8.0077% 8.0085% 8.0094% 8.0103%

10'684.00 10'690.65 10'702.40 10'709.05 10'720.80 10'727.45 10'739.20 10'745.85 10'757.60 10'764.25

6.6360% 6.6360% 6.6392% 6.6392% 6.6424% 6.6424% 6.6455% 6.6455% 6.6487% 6.6487%

162'000 162'100 162'200 162'300 162'400 162'500 162'600 162'700 162'800 162'900

12'978.00 12'987.40 12'996.80 13'006.20 13'015.60 13'025.00 13'034.40 13'043.80 13'053.20 13'062.60

8.0111% 8.0120% 8.0128% 8.0137% 8.0145% 8.0154% 8.0162% 8.0171% 8.0179% 8.0188%

10'776.00 10'782.65 10'794.40 10'801.05 10'812.80 10'819.45 10'831.20 10'837.85 10'849.60 10'856.25

6.6519% 6.6519% 6.6550% 6.6550% 6.6581% 6.6581% 6.6613% 6.6613% 6.6644% 6.6644%

163'000 163'100 163'200 163'300 163'400 163'500 163'600 163'700 163'800 163'900

13'072.00 13'081.40 13'090.80 13'100.20 13'109.60 13'119.00 13'128.40 13'137.80 13'147.20 13'156.60

8.0196% 8.0205% 8.0213% 8.0222% 8.0230% 8.0239% 8.0247% 8.0255% 8.0264% 8.0272%

10'868.00 10'874.65 10'886.40 10'893.05 10'904.80 10'911.45 10'923.20 10'929.90 10'941.60 10'948.30

6.6675% 6.6675% 6.6706% 6.6706% 6.6737% 6.6737% 6.6768% 6.6768% 6.6799% 6.6799%

164'000 164'100 164'200 164'300 164'400 164'500 164'600 164'700 164'800 164'900

13'166.00 13'175.40 13'184.80 13'194.20 13'203.60 13'213.00 13'222.40 13'231.80 13'241.20 13'250.60

8.0280% 8.0289% 8.0297% 8.0306% 8.0314% 8.0322% 8.0330% 8.0339% 8.0347% 8.0355%

10'960.00 10'966.70 10'978.40 10'985.10 10'996.80 11'003.50 11'015.20 11'021.90 11'033.60 11'040.30

6.6829% 6.6829% 6.6860% 6.6860% 6.6891% 6.6891% 6.6921% 6.6921% 6.6951% 6.6951%

32

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

165'000 165'100 165'200 165'300 165'400 165'500 165'600 165'700 165'800 165'900

13'260.00 13'269.40 13'278.80 13'288.20 13'297.60 13'307.00 13'316.40 13'325.80 13'335.20 13'344.60

8.0364% 8.0372% 8.0380% 8.0388% 8.0397% 8.0405% 8.0413% 8.0421% 8.0429% 8.0438%

11'052.00 11'058.70 11'070.40 11'077.10 11'088.80 11'095.50 11'107.20 11'113.90 11'125.60 11'132.30

6.6982% 6.6982% 6.7012% 6.7012% 6.7042% 6.7042% 6.7072% 6.7072% 6.7103% 6.7103%

166'000 166'100 166'200 166'300 166'400 166'500 166'600 166'700 166'800 166'900

13'354.00 13'363.40 13'372.80 13'382.20 13'391.60 13'401.00 13'410.40 13'419.80 13'429.20 13'438.60

8.0446% 8.0454% 8.0462% 8.0470% 8.0478% 8.0486% 8.0495% 8.0503% 8.0511% 8.0519%

11'144.00 11'150.70 11'162.40 11'169.10 11'180.80 11'187.50 11'199.20 11'205.90 11'217.60 11'224.35

6.7133% 6.7133% 6.7162% 6.7162% 6.7192% 6.7192% 6.7222% 6.7222% 6.7252% 6.7252%

167'000 167'100 167'200 167'300 167'400 167'500 167'600 167'700 167'800 167'900

13'448.00 13'457.40 13'466.80 13'476.20 13'485.60 13'495.00 13'504.40 13'513.80 13'523.20 13'532.60

8.0527% 8.0535% 8.0543% 8.0551% 8.0559% 8.0567% 8.0575% 8.0583% 8.0591% 8.0599%

11'236.00 11'242.75 11'254.40 11'261.15 11'272.80 11'279.55 11'291.20 11'297.95 11'309.60 11'316.35

6.7281% 6.7281% 6.7311% 6.7311% 6.7341% 6.7341% 6.7370% 6.7370% 6.7399% 6.7399%

168'000 168'100 168'200 168'300 168'400 168'500 168'600 168'700 168'800 168'900

13'542.00 13'551.40 13'560.80 13'570.20 13'579.60 13'589.00 13'598.40 13'607.80 13'617.20 13'626.60

8.0607% 8.0615% 8.0623% 8.0631% 8.0639% 8.0647% 8.0655% 8.0663% 8.0671% 8.0679%

11'328.00 11'334.75 11'346.40 11'353.15 11'364.80 11'371.55 11'383.20 11'389.95 11'401.60 11'408.35

6.7429% 6.7429% 6.7458% 6.7458% 6.7487% 6.7487% 6.7516% 6.7516% 6.7545% 6.7545%

169'000 169'100 169'200 169'300 169'400 169'500 169'600 169'700 169'800 169'900

13'636.00 13'645.40 13'654.80 13'664.20 13'673.60 13'683.00 13'692.40 13'701.80 13'711.20 13'720.60

8.0686% 8.0694% 8.0702% 8.0710% 8.0718% 8.0726% 8.0733% 8.0741% 8.0749% 8.0757%

11'420.00 11'426.75 11'438.40 11'445.15 11'456.80 11'463.55 11'475.20 11'481.95 11'493.60 11'500.35

6.7574% 6.7574% 6.7603% 6.7603% 6.7632% 6.7632% 6.7660% 6.7660% 6.7689% 6.7689%

33

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

170'000 170'100 170'200 170'300 170'400 170'500 170'600 170'700 170'800 170'900

13'730.00 13'739.40 13'748.80 13'758.20 13'767.60 13'777.00 13'786.40 13'795.80 13'805.20 13'814.60

8.0765% 8.0772% 8.0780% 8.0788% 8.0796% 8.0804% 8.0811% 8.0819% 8.0827% 8.0834%

11'512.00 11'518.75 11'530.40 11'537.15 11'548.80 11'555.60 11'567.20 11'574.00 11'585.60 11'592.40

6.7718% 6.7718% 6.7746% 6.7746% 6.7775% 6.7775% 6.7803% 6.7803% 6.7831% 6.7831%

171'000 171'100 171'200 171'300 171'400 171'500 171'600 171'700 171'800 171'900

13'824.00 13'833.40 13'842.80 13'852.20 13'861.60 13'871.00 13'880.40 13'889.80 13'899.20 13'908.60

8.0842% 8.0850% 8.0857% 8.0865% 8.0873% 8.0880% 8.0888% 8.0896% 8.0903% 8.0911%

11'604.00 11'610.80 11'622.40 11'629.20 11'640.80 11'647.60 11'659.20 11'666.00 11'677.60 11'684.40

6.7860% 6.7860% 6.7888% 6.7888% 6.7916% 6.7916% 6.7944% 6.7944% 6.7972% 6.7972%

172'000 172'100 172'200 172'300 172'400 172'500 172'600 172'700 172'800 172'900

13'918.00 13'927.40 13'936.80 13'946.20 13'955.60 13'965.00 13'974.40 13'983.80 13'993.20 14'002.60

8.0919% 8.0926% 8.0934% 8.0941% 8.0949% 8.0957% 8.0964% 8.0972% 8.0979% 8.0987%

11'696.00 11'702.80 11'714.40 11'721.20 11'732.80 11'739.60 11'751.20 11'758.00 11'769.60 11'776.40

6.8000% 6.8000% 6.8028% 6.8028% 6.8056% 6.8056% 6.8083% 6.8083% 6.8111% 6.8111%

173'000 173'100 173'200 173'300 173'400 173'500 173'600 173'700 173'800 173'900

14'012.00 14'021.40 14'030.80 14'040.20 14'049.60 14'059.00 14'068.40 14'077.80 14'087.20 14'096.60

8.0994% 8.1002% 8.1009% 8.1017% 8.1024% 8.1032% 8.1039% 8.1047% 8.1054% 8.1062%

11'788.00 11'794.80 11'806.40 11'813.20 11'824.80 11'831.60 11'843.20 11'850.00 11'861.60 11'868.40

6.8139% 6.8139% 6.8166% 6.8166% 6.8194% 6.8194% 6.8221% 6.8221% 6.8249% 6.8249%

174'000 174'100 174'200 174'300 174'400 174'500 174'600 174'700 174'800 174'900

14'106.00 14'115.40 14'124.80 14'134.20 14'143.60 14'153.00 14'162.40 14'171.80 14'181.20 14'190.60

8.1069% 8.1076% 8.1084% 8.1091% 8.1099% 8.1106% 8.1113% 8.1121% 8.1128% 8.1136%

11'880.00 11'886.85 11'898.40 11'905.25 11'916.80 11'923.65 11'935.20 11'942.05 11'953.60 11'960.45

6.8276% 6.8276% 6.8303% 6.8303% 6.8330% 6.8330% 6.8357% 6.8357% 6.8384% 6.8384%

34

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

175'000 175'100 175'200 175'300 175'400 175'500 175'600 175'700 175'800 175'900

14'200.00 14'209.40 14'218.80 14'228.20 14'237.60 14'247.00 14'256.40 14'265.80 14'275.20 14'284.60

8.1143% 8.1150% 8.1158% 8.1165% 8.1172% 8.1179% 8.1187% 8.1194% 8.1201% 8.1209%

11'972.00 11'978.85 11'990.40 11'997.25 12'008.80 12'015.65 12'027.20 12'034.05 12'045.60 12'052.45

6.8411% 6.8411% 6.8438% 6.8438% 6.8465% 6.8465% 6.8492% 6.8492% 6.8519% 6.8519%

176'000 176'100 176'200 176'300 176'400 176'500 176'600 176'700 176'800 176'900

14'294.00 14'303.40 14'312.80 14'322.20 14'331.60 14'341.00 14'350.40 14'359.80 14'369.20 14'378.60

8.1216% 8.1223% 8.1230% 8.1238% 8.1245% 8.1252% 8.1259% 8.1267% 8.1274% 8.1281%

12'064.00 12'070.85 12'082.40 12'089.25 12'100.80 12'107.65 12'119.20 12'126.05 12'137.60 12'144.45

6.8545% 6.8545% 6.8572% 6.8572% 6.8599% 6.8599% 6.8625% 6.8625% 6.8652% 6.8652%

177'000 177'100 177'200 177'300 177'400 177'500 177'600 177'700 177'800 177'900

14'388.00 14'397.40 14'406.80 14'416.20 14'425.60 14'435.00 14'444.40 14'453.80 14'463.20 14'472.60

8.1288% 8.1295% 8.1302% 8.1310% 8.1317% 8.1324% 8.1331% 8.1338% 8.1345% 8.1352%

12'156.00 12'162.85 12'174.40 12'181.25 12'192.80 12'199.65 12'211.20 12'218.10 12'229.60 12'236.50

6.8678% 6.8678% 6.8704% 6.8704% 6.8731% 6.8731% 6.8757% 6.8757% 6.8783% 6.8783%

178'000 178'100 178'200 178'300 178'400 178'500 178'600 178'700 178'800 178'900

14'482.00 14'491.40 14'500.80 14'510.20 14'519.60 14'529.00 14'538.40 14'547.80 14'557.20 14'566.60

8.1360% 8.1367% 8.1374% 8.1381% 8.1388% 8.1395% 8.1402% 8.1409% 8.1416% 8.1423%

12'248.00 12'254.90 12'266.40 12'273.30 12'284.80 12'291.70 12'303.20 12'310.10 12'321.60 12'328.50

6.8809% 6.8809% 6.8835% 6.8835% 6.8861% 6.8861% 6.8887% 6.8887% 6.8913% 6.8913%

179'000 179'100 179'200 179'300 179'400 179'500 179'600 179'700 179'800 179'900

14'576.00 14'585.40 14'594.80 14'604.20 14'613.60 14'623.00 14'632.40 14'641.80 14'651.20 14'660.60

8.1430% 8.1437% 8.1444% 8.1451% 8.1458% 8.1465% 8.1472% 8.1479% 8.1486% 8.1493%

12'340.00 12'346.90 12'358.40 12'365.30 12'376.80 12'383.70 12'395.20 12'402.10 12'413.60 12'420.50

6.8939% 6.8939% 6.8964% 6.8964% 6.8990% 6.8990% 6.9016% 6.9016% 6.9041% 6.9041%

35

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

180'000 180'100 180'200 180'300 180'400 180'500 180'600 180'700 180'800 180'900

14'670.00 14'679.40 14'688.80 14'698.20 14'707.60 14'717.00 14'726.40 14'735.80 14'745.20 14'754.60

8.1500% 8.1507% 8.1514% 8.1521% 8.1528% 8.1535% 8.1542% 8.1548% 8.1555% 8.1562%

12'432.00 12'438.90 12'450.40 12'457.30 12'468.80 12'475.70 12'487.20 12'494.10 12'505.60 12'512.50

6.9067% 6.9067% 6.9092% 6.9092% 6.9118% 6.9118% 6.9143% 6.9143% 6.9168% 6.9168%

181'000 181'100 181'200 181'300 181'400 181'500 181'600 181'700 181'800 181'900

14'764.00 14'773.40 14'782.80 14'792.20 14'801.60 14'811.00 14'820.40 14'829.80 14'839.20 14'848.60

8.1569% 8.1576% 8.1583% 8.1590% 8.1596% 8.1603% 8.1610% 8.1617% 8.1624% 8.1631%

12'524.00 12'530.90 12'542.40 12'549.30 12'560.80 12'567.70 12'579.20 12'586.15 12'597.60 12'604.55

6.9193% 6.9193% 6.9219% 6.9219% 6.9244% 6.9244% 6.9269% 6.9269% 6.9294% 6.9294%

182'000 182'100 182'200 182'300 182'400 182'500 182'600 182'700 182'800 182'900

14'858.00 14'867.40 14'876.80 14'886.20 14'895.60 14'905.00 14'914.40 14'923.80 14'933.20 14'942.60

8.1637% 8.1644% 8.1651% 8.1658% 8.1664% 8.1671% 8.1678% 8.1685% 8.1691% 8.1698%

12'616.00 12'622.95 12'634.40 12'641.35 12'652.80 12'659.75 12'671.20 12'678.15 12'689.60 12'696.55

6.9319% 6.9319% 6.9344% 6.9344% 6.9368% 6.9368% 6.9393% 6.9393% 6.9418% 6.9418%

183'000 183'100 183'200 183'300 183'400 183'500 183'600 183'700 183'800 183'900

14'952.00 14'961.40 14'970.80 14'980.20 14'989.60 14'999.00 15'008.40 15'017.80 15'027.20 15'036.60

8.1705% 8.1712% 8.1718% 8.1725% 8.1732% 8.1738% 8.1745% 8.1752% 8.1758% 8.1765%

12'708.00 12'714.95 12'726.40 12'733.35 12'744.80 12'751.75 12'763.20 12'770.15 12'781.60 12'788.55

6.9443% 6.9443% 6.9467% 6.9467% 6.9492% 6.9492% 6.9516% 6.9516% 6.9541% 6.9541%

184'000 184'100 184'200 184'300 184'400 184'500 184'600 184'700 184'800 184'900

15'046.00 15'055.40 15'064.80 15'074.20 15'083.60 15'093.00 15'102.40 15'111.80 15'121.20 15'130.60

8.1772% 8.1778% 8.1785% 8.1792% 8.1798% 8.1805% 8.1811% 8.1818% 8.1825% 8.1831%

12'800.00 12'806.95 12'818.40 12'825.35 12'836.80 12'843.75 12'855.20 12'862.15 12'873.60 12'880.55

6.9565% 6.9565% 6.9590% 6.9590% 6.9614% 6.9614% 6.9638% 6.9638% 6.9662% 6.9662%

36

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

185'000 185'100 185'200 185'300 185'400 185'500 185'600 185'700 185'800 185'900

15'140.00 15'149.40 15'158.80 15'168.20 15'177.60 15'187.00 15'196.40 15'205.80 15'215.20 15'224.60

8.1838% 8.1844% 8.1851% 8.1858% 8.1864% 8.1871% 8.1877% 8.1884% 8.1890% 8.1897%

12'892.00 12'898.95 12'910.40 12'917.35 12'928.80 12'935.75 12'947.20 12'954.20 12'965.60 12'972.60

6.9686% 6.9686% 6.9711% 6.9711% 6.9735% 6.9735% 6.9759% 6.9759% 6.9783% 6.9783%

186'000 186'100 186'200 186'300 186'400 186'500 186'600 186'700 186'800 186'900

15'234.00 15'243.40 15'252.80 15'262.20 15'271.60 15'281.00 15'290.40 15'299.80 15'309.20 15'318.60

8.1903% 8.1910% 8.1916% 8.1923% 8.1929% 8.1936% 8.1942% 8.1949% 8.1955% 8.1961%

12'984.00 12'991.00 13'002.80 13'009.80 13'021.60 13'028.60 13'040.40 13'047.40 13'059.20 13'066.20

6.9806% 6.9806% 6.9832% 6.9832% 6.9858% 6.9858% 6.9884% 6.9884% 6.9910% 6.9910%

187'000 187'100 187'200 187'300 187'400 187'500 187'600 187'700 187'800 187'900

15'328.00 15'337.40 15'346.80 15'356.20 15'365.60 15'375.00 15'384.40 15'393.80 15'403.20 15'412.60

8.1968% 8.1974% 8.1981% 8.1987% 8.1994% 8.2000% 8.2006% 8.2013% 8.2019% 8.2026%

13'078.00 13'085.00 13'096.80 13'103.80 13'115.60 13'122.60 13'134.40 13'141.40 13'153.20 13'160.20

6.9936% 6.9936% 6.9962% 6.9962% 6.9987% 6.9987% 7.0013% 7.0013% 7.0038% 7.0038%

188'000 188'100 188'200 188'300 188'400 188'500 188'600 188'700 188'800 188'900

15'422.00 15'431.40 15'440.80 15'450.20 15'459.60 15'469.00 15'478.40 15'487.80 15'497.20 15'506.60

8.2032% 8.2038% 8.2045% 8.2051% 8.2057% 8.2064% 8.2070% 8.2076% 8.2083% 8.2089%

13'172.00 13'179.00 13'190.80 13'197.80 13'209.60 13'216.60 13'228.40 13'235.40 13'247.20 13'254.20

7.0064% 7.0064% 7.0089% 7.0089% 7.0115% 7.0115% 7.0140% 7.0140% 7.0165% 7.0165%

189'000 189'100 189'200 189'300 189'400 189'500 189'600 189'700 189'800 189'900

15'516.00 15'525.40 15'534.80 15'544.20 15'553.60 15'563.00 15'572.40 15'581.80 15'591.20 15'600.60

8.2095% 8.2102% 8.2108% 8.2114% 8.2120% 8.2127% 8.2133% 8.2139% 8.2145% 8.2152%

13'266.00 13'273.00 13'284.80 13'291.80 13'303.60 13'310.60 13'322.40 13'329.45 13'341.20 13'348.25

7.0190% 7.0190% 7.0216% 7.0216% 7.0241% 7.0241% 7.0266% 7.0266% 7.0291% 7.0291%

37

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

190'000 190'100 190'200 190'300 190'400 190'500 190'600 190'700 190'800 190'900

15'610.00 15'619.40 15'628.80 15'638.20 15'647.60 15'657.00 15'666.40 15'675.80 15'685.20 15'694.60

8.2158% 8.2164% 8.2170% 8.2177% 8.2183% 8.2189% 8.2195% 8.2201% 8.2208% 8.2214%

13'360.00 13'367.05 13'378.80 13'385.85 13'397.60 13'404.65 13'416.40 13'423.45 13'435.20 13'442.25

7.0316% 7.0316% 7.0341% 7.0341% 7.0366% 7.0366% 7.0390% 7.0390% 7.0415% 7.0415%

191'000 191'100 191'200 191'300 191'400 191'500 191'600 191'700 191'800 191'900

15'704.00 15'713.40 15'722.80 15'732.20 15'741.60 15'751.00 15'760.40 15'769.80 15'779.20 15'788.60

8.2220% 8.2226% 8.2232% 8.2238% 8.2245% 8.2251% 8.2257% 8.2263% 8.2269% 8.2275%

13'454.00 13'461.05 13'472.80 13'479.85 13'491.60 13'498.65 13'510.40 13'517.45 13'529.20 13'536.25

7.0440% 7.0440% 7.0464% 7.0464% 7.0489% 7.0489% 7.0514% 7.0514% 7.0538% 7.0538%

192'000 192'100 192'200 192'300 192'400 192'500 192'600 192'700 192'800 192'900

15'798.00 15'807.40 15'816.80 15'826.20 15'835.60 15'845.00 15'854.40 15'863.80 15'873.20 15'882.60

8.2281% 8.2287% 8.2293% 8.2300% 8.2306% 8.2312% 8.2318% 8.2324% 8.2330% 8.2336%

13'548.00 13'555.05 13'566.80 13'573.85 13'585.60 13'592.65 13'604.40 13'611.45 13'623.20 13'630.25

7.0563% 7.0563% 7.0587% 7.0587% 7.0611% 7.0611% 7.0636% 7.0636% 7.0660% 7.0660%

193'000 193'100 193'200 193'300 193'400 193'500 193'600 193'700 193'800 193'900

15'892.00 15'901.40 15'910.80 15'920.20 15'929.60 15'939.00 15'948.40 15'957.80 15'967.20 15'976.60

8.2342% 8.2348% 8.2354% 8.2360% 8.2366% 8.2372% 8.2378% 8.2384% 8.2390% 8.2396%

13'642.00 13'649.05 13'660.80 13'667.85 13'679.60 13'686.65 13'698.40 13'705.50 13'717.20 13'724.30

7.0684% 7.0684% 7.0708% 7.0708% 7.0732% 7.0732% 7.0756% 7.0756% 7.0780% 7.0780%

194'000 194'100 194'200 194'300 194'400 194'500 194'600 194'700 194'800 194'900

15'986.00 15'995.40 16'004.80 16'014.20 16'023.60 16'033.00 16'042.40 16'051.80 16'061.20 16'070.60

8.2402% 8.2408% 8.2414% 8.2420% 8.2426% 8.2432% 8.2438% 8.2444% 8.2450% 8.2456%

13'736.00 13'743.10 13'754.80 13'761.90 13'773.60 13'780.70 13'792.40 13'799.50 13'811.20 13'818.30

7.0804% 7.0804% 7.0828% 7.0828% 7.0852% 7.0852% 7.0876% 7.0876% 7.0899% 7.0899%

38

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

195'000 195'100 195'200 195'300 195'400 195'500 195'600 195'700 195'800 195'900

16'080.00 16'089.40 16'098.80 16'108.20 16'117.60 16'127.00 16'136.40 16'145.80 16'155.20 16'164.60

8.2462% 8.2467% 8.2473% 8.2479% 8.2485% 8.2491% 8.2497% 8.2503% 8.2509% 8.2515%

13'830.00 13'837.10 13'848.80 13'855.90 13'867.60 13'874.70 13'886.40 13'893.50 13'905.20 13'912.30

7.0923% 7.0923% 7.0947% 7.0947% 7.0970% 7.0970% 7.0994% 7.0994% 7.1017% 7.1017%

196'000 196'100 196'200 196'300 196'400 196'500 196'600 196'700 196'800 196'900

16'174.00 16'183.40 16'192.80 16'202.20 16'211.60 16'221.00 16'230.40 16'239.80 16'249.20 16'258.60

8.2520% 8.2526% 8.2532% 8.2538% 8.2544% 8.2550% 8.2555% 8.2561% 8.2567% 8.2573%

13'924.00 13'931.10 13'942.80 13'949.90 13'961.60 13'968.70 13'980.40 13'987.50 13'999.20 14'006.30

7.1041% 7.1041% 7.1064% 7.1064% 7.1088% 7.1088% 7.1111% 7.1111% 7.1134% 7.1134%

197'000 197'100 197'200 197'300 197'400 197'500 197'600 197'700 197'800 197'900

16'268.00 16'277.40 16'286.80 16'296.20 16'305.60 16'315.00 16'324.40 16'333.80 16'343.20 16'352.60

8.2579% 8.2584% 8.2590% 8.2596% 8.2602% 8.2608% 8.2613% 8.2619% 8.2625% 8.2631%

14'018.00 14'025.10 14'036.80 14'043.90 14'055.60 14'062.70 14'074.40 14'081.50 14'093.20 14'100.30

7.1157% 7.1157% 7.1181% 7.1181% 7.1204% 7.1204% 7.1227% 7.1227% 7.1250% 7.1250%

198'000 198'100 198'200 198'300 198'400 198'500 198'600 198'700 198'800 198'900

16'362.00 16'371.40 16'380.80 16'390.20 16'399.60 16'409.00 16'418.40 16'427.80 16'437.20 16'446.60

8.2636% 8.2642% 8.2648% 8.2654% 8.2659% 8.2665% 8.2671% 8.2676% 8.2682% 8.2688%

14'112.00 14'119.15 14'130.80 14'137.95 14'149.60 14'156.75 14'168.40 14'175.55 14'187.20 14'194.35

7.1273% 7.1273% 7.1296% 7.1296% 7.1319% 7.1319% 7.1341% 7.1341% 7.1364% 7.1364%

199'000 199'100 199'200 199'300 199'400 199'500 199'600 199'700 199'800 199'900

16'456.00 16'465.40 16'474.80 16'484.20 16'493.60 16'503.00 16'512.40 16'521.80 16'531.20 16'540.60

8.2693% 8.2699% 8.2705% 8.2710% 8.2716% 8.2722% 8.2727% 8.2733% 8.2739% 8.2744%

14'206.00 14'213.15 14'224.80 14'231.95 14'243.60 14'250.75 14'262.40 14'269.55 14'281.20 14'288.35

7.1387% 7.1387% 7.1410% 7.1410% 7.1432% 7.1432% 7.1455% 7.1455% 7.1477% 7.1477%

39

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

200'000 200'100 200'200 200'300 200'400 200'500 200'600 200'700 200'800 200'900

16'550.00 16'559.40 16'568.80 16'578.20 16'587.60 16'597.00 16'606.40 16'615.80 16'625.20 16'634.60

8.2750% 8.2756% 8.2761% 8.2767% 8.2772% 8.2778% 8.2784% 8.2789% 8.2795% 8.2800%

14'300.00 14'307.15 14'318.80 14'325.95 14'337.60 14'344.75 14'356.40 14'363.55 14'375.20 14'382.35

7.1500% 7.1500% 7.1522% 7.1522% 7.1545% 7.1545% 7.1567% 7.1567% 7.1590% 7.1590%

201'000 201'100 201'200 201'300 201'400 201'500 201'600 201'700 201'800 201'900

16'644.00 16'653.40 16'662.80 16'672.20 16'681.60 16'691.00 16'700.40 16'709.80 16'719.20 16'728.60

8.2806% 8.2812% 8.2817% 8.2823% 8.2828% 8.2834% 8.2839% 8.2845% 8.2850% 8.2856%

14'394.00 14'401.15 14'412.80 14'419.95 14'431.60 14'438.75 14'450.40 14'457.55 14'469.20 14'476.35

7.1612% 7.1612% 7.1634% 7.1634% 7.1656% 7.1656% 7.1679% 7.1679% 7.1701% 7.1701%

202'000 202'100 202'200 202'300 202'400 202'500 202'600 202'700 202'800 202'900

16'738.00 16'747.40 16'756.80 16'766.20 16'775.60 16'785.00 16'794.40 16'803.80 16'813.20 16'822.60

8.2861% 8.2867% 8.2872% 8.2878% 8.2883% 8.2889% 8.2894% 8.2900% 8.2905% 8.2911%

14'488.00 14'495.15 14'506.80 14'513.95 14'525.60 14'532.80 14'544.40 14'551.60 14'563.20 14'570.40

7.1723% 7.1723% 7.1745% 7.1745% 7.1767% 7.1767% 7.1789% 7.1789% 7.1811% 7.1811%

203'000 203'100 203'200 203'300 203'400 203'500 203'600 203'700 203'800 203'900

16'832.00 16'841.40 16'850.80 16'860.20 16'869.60 16'879.00 16'888.40 16'897.80 16'907.20 16'916.60

8.2916% 8.2922% 8.2927% 8.2933% 8.2938% 8.2943% 8.2949% 8.2954% 8.2960% 8.2965%

14'582.00 14'589.20 14'600.80 14'608.00 14'619.60 14'626.80 14'638.40 14'645.60 14'657.20 14'664.40

7.1833% 7.1833% 7.1854% 7.1854% 7.1876% 7.1876% 7.1898% 7.1898% 7.1920% 7.1920%

204'000 204'100 204'200 204'300 204'400 204'500 204'600 204'700 204'800 204'900

16'926.00 16'935.40 16'944.80 16'954.20 16'963.60 16'973.00 16'982.40 16'991.80 17'001.20 17'010.60

8.2971% 8.2976% 8.2981% 8.2987% 8.2992% 8.2998% 8.3003% 8.3008% 8.3014% 8.3019%

14'676.00 14'683.20 14'694.80 14'702.00 14'713.60 14'720.80 14'732.40 14'739.60 14'751.20 14'758.40

7.1941% 7.1941% 7.1963% 7.1963% 7.1984% 7.1984% 7.2006% 7.2006% 7.2027% 7.2027%

40

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

205'000 205'100 205'200 205'300 205'400 205'500 205'600 205'700 205'800 205'900

17'020.00 17'029.40 17'038.80 17'048.20 17'057.60 17'067.00 17'076.40 17'085.80 17'095.20 17'104.60

8.3024% 8.3030% 8.3035% 8.3040% 8.3046% 8.3051% 8.3056% 8.3062% 8.3067% 8.3072%

14'770.00 14'777.20 14'788.80 14'796.00 14'807.60 14'814.80 14'826.40 14'833.60 14'845.20 14'852.40

7.2049% 7.2049% 7.2070% 7.2070% 7.2092% 7.2092% 7.2113% 7.2113% 7.2134% 7.2134%

206'000 206'100 206'200 206'300 206'400 206'500 206'600 206'700 206'800 206'900

17'114.00 17'123.40 17'132.80 17'142.20 17'151.60 17'161.00 17'170.40 17'179.80 17'189.20 17'198.60

8.3078% 8.3083% 8.3088% 8.3094% 8.3099% 8.3104% 8.3109% 8.3115% 8.3120% 8.3125%

14'864.00 14'871.20 14'882.80 14'890.00 14'901.60 14'908.80 14'920.40 14'927.60 14'939.20 14'946.40

7.2155% 7.2155% 7.2177% 7.2177% 7.2198% 7.2198% 7.2219% 7.2219% 7.2240% 7.2240%

207'000 207'100 207'200 207'300 207'400 207'500 207'600 207'700 207'800 207'900

17'208.00 17'217.40 17'226.80 17'236.20 17'245.60 17'255.00 17'264.40 17'273.80 17'283.20 17'292.60

8.3130% 8.3136% 8.3141% 8.3146% 8.3151% 8.3157% 8.3162% 8.3167% 8.3172% 8.3177%

14'958.00 14'965.25 14'976.80 14'984.05 14'995.60 15'002.85 15'014.40 15'021.65 15'033.20 15'040.45

7.2261% 7.2261% 7.2282% 7.2282% 7.2303% 7.2303% 7.2324% 7.2324% 7.2345% 7.2345%

208'000 208'100 208'200 208'300 208'400 208'500 208'600 208'700 208'800 208'900

17'302.00 17'311.40 17'320.80 17'330.20 17'339.60 17'349.00 17'358.40 17'367.80 17'377.20 17'386.60

8.3183% 8.3188% 8.3193% 8.3198% 8.3203% 8.3209% 8.3214% 8.3219% 8.3224% 8.3229%

15'052.00 15'059.25 15'070.80 15'078.05 15'089.60 15'096.85 15'108.40 15'115.65 15'127.20 15'134.45

7.2365% 7.2365% 7.2386% 7.2386% 7.2407% 7.2407% 7.2428% 7.2428% 7.2448% 7.2448%

209'000 209'100 209'200 209'300 209'400 209'500 209'600 209'700 209'800 209'900

17'396.00 17'405.40 17'414.80 17'424.20 17'433.60 17'443.00 17'452.40 17'461.80 17'471.20 17'480.60

8.3234% 8.3240% 8.3245% 8.3250% 8.3255% 8.3260% 8.3265% 8.3270% 8.3276% 8.3281%

15'146.00 15'153.25 15'164.80 15'172.05 15'183.60 15'190.85 15'202.40 15'209.65 15'221.20 15'228.45

7.2469% 7.2469% 7.2489% 7.2489% 7.2510% 7.2510% 7.2531% 7.2531% 7.2551% 7.2551%

41

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

210'000 210'100 210'200 210'300 210'400 210'500 210'600 210'700 210'800 210'900

17'490.00 17'499.40 17'508.80 17'518.20 17'527.60 17'537.00 17'546.40 17'555.80 17'565.20 17'574.60

8.3286% 8.3291% 8.3296% 8.3301% 8.3306% 8.3311% 8.3316% 8.3321% 8.3326% 8.3331%

15'240.00 15'247.25 15'258.80 15'266.05 15'277.60 15'284.85 15'296.40 15'303.65 15'315.20 15'322.45

7.2571% 7.2571% 7.2592% 7.2592% 7.2612% 7.2612% 7.2632% 7.2632% 7.2653% 7.2653%

211'000 211'100 211'200 211'300 211'400 211'500 211'600 211'700 211'800 211'900

17'584.00 17'593.40 17'602.80 17'612.20 17'621.60 17'631.00 17'640.40 17'649.80 17'659.20 17'668.60

8.3336% 8.3342% 8.3347% 8.3352% 8.3357% 8.3362% 8.3367% 8.3372% 8.3377% 8.3382%

15'334.00 15'341.25 15'352.80 15'360.05 15'371.60 15'378.85 15'390.40 15'397.65 15'409.20 15'416.50

7.2673% 7.2673% 7.2693% 7.2693% 7.2713% 7.2713% 7.2733% 7.2733% 7.2754% 7.2754%

212'000 212'100 212'200 212'300 212'400 212'500 212'600 212'700 212'800 212'900

17'678.00 17'687.40 17'696.80 17'706.20 17'715.60 17'725.00 17'734.40 17'743.80 17'753.20 17'762.60

8.3387% 8.3392% 8.3397% 8.3402% 8.3407% 8.3412% 8.3417% 8.3422% 8.3427% 8.3432%

15'428.00 15'435.30 15'446.80 15'454.10 15'465.60 15'472.90 15'484.40 15'491.70 15'503.20 15'510.50

7.2774% 7.2774% 7.2794% 7.2794% 7.2814% 7.2814% 7.2833% 7.2833% 7.2853% 7.2853%

213'000 213'100 213'200 213'300 213'400 213'500 213'600 213'700 213'800 213'900

17'772.00 17'781.40 17'790.80 17'800.20 17'809.60 17'819.00 17'828.40 17'837.80 17'847.20 17'856.60

8.3437% 8.3442% 8.3447% 8.3451% 8.3456% 8.3461% 8.3466% 8.3471% 8.3476% 8.3481%

15'522.00 15'529.30 15'540.80 15'548.10 15'559.60 15'566.90 15'578.40 15'585.70 15'597.20 15'604.50

7.2873% 7.2873% 7.2893% 7.2893% 7.2913% 7.2913% 7.2933% 7.2933% 7.2952% 7.2952%

214'000 214'100 214'200 214'300 214'400 214'500 214'600 214'700 214'800 214'900

17'866.00 17'875.40 17'884.80 17'894.20 17'903.60 17'913.00 17'922.40 17'931.80 17'941.20 17'950.60

8.3486% 8.3491% 8.3496% 8.3501% 8.3506% 8.3510% 8.3515% 8.3520% 8.3525% 8.3530%

15'616.00 15'623.30 15'634.80 15'642.10 15'653.60 15'660.90 15'672.40 15'679.70 15'691.20 15'698.50

7.2972% 7.2972% 7.2992% 7.2992% 7.3011% 7.3011% 7.3031% 7.3031% 7.3050% 7.3050%

42

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

215'000 215'100 215'200 215'300 215'400 215'500 215'600 215'700 215'800 215'900

17'960.00 17'969.40 17'978.80 17'988.20 17'997.60 18'007.00 18'016.40 18'025.80 18'035.20 18'044.60

8.3535% 8.3540% 8.3545% 8.3549% 8.3554% 8.3559% 8.3564% 8.3569% 8.3574% 8.3579%

15'710.00 15'717.30 15'728.80 15'736.10 15'747.60 15'754.90 15'766.40 15'773.70 15'785.20 15'792.50

7.3070% 7.3070% 7.3089% 7.3089% 7.3109% 7.3109% 7.3128% 7.3128% 7.3147% 7.3147%

216'000 216'100 216'200 216'300 216'400 216'500 216'600 216'700 216'800 216'900

18'054.00 18'063.40 18'072.80 18'082.20 18'091.60 18'101.00 18'110.40 18'119.80 18'129.20 18'138.60

8.3583% 8.3588% 8.3593% 8.3598% 8.3603% 8.3607% 8.3612% 8.3617% 8.3622% 8.3627%

15'804.00 15'811.30 15'822.80 15'830.10 15'841.60 15'848.90 15'860.40 15'867.70 15'879.20 15'886.50

7.3167% 7.3167% 7.3186% 7.3186% 7.3205% 7.3205% 7.3224% 7.3224% 7.3244% 7.3244%

217'000 217'100 217'200 217'300 217'400 217'500 217'600 217'700 217'800 217'900

18'148.00 18'157.40 18'166.80 18'176.20 18'185.60 18'195.00 18'204.40 18'213.80 18'223.20 18'232.60

8.3631% 8.3636% 8.3641% 8.3646% 8.3650% 8.3655% 8.3660% 8.3665% 8.3669% 8.3674%

15'898.00 15'905.35 15'916.80 15'924.15 15'935.60 15'942.95 15'954.40 15'961.75 15'973.20 15'980.55

7.3263% 7.3263% 7.3282% 7.3282% 7.3301% 7.3301% 7.3320% 7.3320% 7.3339% 7.3339%

218'000 218'100 218'200 218'300 218'400 218'500 218'600 218'700 218'800 218'900

18'242.00 18'251.40 18'260.80 18'270.20 18'279.60 18'289.00 18'298.40 18'307.80 18'317.20 18'326.60

8.3679% 8.3684% 8.3688% 8.3693% 8.3698% 8.3703% 8.3707% 8.3712% 8.3717% 8.3721%

15'992.00 15'999.35 16'010.80 16'018.15 16'029.60 16'036.95 16'048.40 16'055.75 16'067.20 16'074.55

7.3358% 7.3358% 7.3377% 7.3377% 7.3396% 7.3396% 7.3414% 7.3414% 7.3433% 7.3433%

219'000 219'100 219'200 219'300 219'400 219'500 219'600 219'700 219'800 219'900

18'336.00 18'345.40 18'354.80 18'364.20 18'373.60 18'383.00 18'392.40 18'401.80 18'411.20 18'420.60

8.3726% 8.3731% 8.3735% 8.3740% 8.3745% 8.3749% 8.3754% 8.3759% 8.3763% 8.3768%

16'086.00 16'093.35 16'104.80 16'112.15 16'123.60 16'130.95 16'142.40 16'149.75 16'161.20 16'168.55

7.3452% 7.3452% 7.3471% 7.3471% 7.3490% 7.3490% 7.3508% 7.3508% 7.3527% 7.3527%

43

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

220'000 220'100 220'200 220'300 220'400 220'500 220'600 220'700 220'800 220'900

18'430.00 18'439.40 18'448.80 18'458.20 18'467.60 18'477.00 18'486.40 18'495.80 18'505.20 18'514.60

8.3773% 8.3777% 8.3782% 8.3787% 8.3791% 8.3796% 8.3801% 8.3805% 8.3810% 8.3814%

16'180.00 16'187.35 16'198.80 16'206.15 16'217.60 16'224.95 16'236.40 16'243.75 16'255.20 16'262.55

7.3545% 7.3545% 7.3564% 7.3564% 7.3583% 7.3583% 7.3601% 7.3601% 7.3620% 7.3620%

221'000 221'100 221'200 221'300 221'400 221'500 221'600 221'700 221'800 221'900

18'524.00 18'533.40 18'542.80 18'552.20 18'561.60 18'571.00 18'580.40 18'589.80 18'599.20 18'608.60

8.3819% 8.3824% 8.3828% 8.3833% 8.3837% 8.3842% 8.3847% 8.3851% 8.3856% 8.3860%

16'274.00 16'281.35 16'292.80 16'300.15 16'311.60 16'318.95 16'330.40 16'337.75 16'349.20 16'356.55

7.3638% 7.3638% 7.3656% 7.3656% 7.3675% 7.3675% 7.3693% 7.3693% 7.3711% 7.3711%

222'000 222'100 222'200 222'300 222'400 222'500 222'600 222'700 222'800 222'900

18'618.00 18'627.40 18'636.80 18'646.20 18'655.60 18'665.00 18'674.40 18'683.80 18'693.20 18'702.60

8.3865% 8.3869% 8.3874% 8.3879% 8.3883% 8.3888% 8.3892% 8.3897% 8.3901% 8.3906%

16'368.00 16'375.35 16'386.80 16'394.15 16'405.60 16'413.00 16'424.40 16'431.80 16'443.20 16'450.60

7.3730% 7.3730% 7.3748% 7.3748% 7.3766% 7.3766% 7.3784% 7.3784% 7.3803% 7.3803%

223'000 223'100 223'200 223'300 223'400 223'500 223'600 223'700 223'800 223'900

18'712.00 18'721.40 18'730.80 18'740.20 18'749.60 18'759.00 18'768.40 18'777.80 18'787.20 18'796.60

8.3910% 8.3915% 8.3919% 8.3924% 8.3928% 8.3933% 8.3937% 8.3942% 8.3946% 8.3951%

16'462.00 16'469.40 16'480.80 16'488.20 16'499.60 16'507.00 16'518.40 16'525.80 16'537.20 16'544.60

7.3821% 7.3821% 7.3839% 7.3839% 7.3857% 7.3857% 7.3875% 7.3875% 7.3893% 7.3893%

224'000 224'100 224'200 224'300 224'400 224'500 224'600 224'700 224'800 224'900

18'806.00 18'815.40 18'824.80 18'834.20 18'843.60 18'853.00 18'862.40 18'871.80 18'881.20 18'890.60

8.3955% 8.3960% 8.3964% 8.3969% 8.3973% 8.3978% 8.3982% 8.3987% 8.3991% 8.3996%

16'556.00 16'563.40 16'574.80 16'582.20 16'593.60 16'601.00 16'612.40 16'619.80 16'631.20 16'638.60

7.3911% 7.3911% 7.3929% 7.3929% 7.3947% 7.3947% 7.3964% 7.3964% 7.3982% 7.3982%

44

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

225'000 225'100 225'200 225'300 225'400 225'500 225'600 225'700 225'800 225'900

18'900.00 18'909.40 18'918.80 18'928.20 18'937.60 18'947.00 18'956.40 18'965.80 18'975.20 18'984.60

8.4000% 8.4004% 8.4009% 8.4013% 8.4018% 8.4022% 8.4027% 8.4031% 8.4035% 8.4040%

16'650.00 16'657.40 16'668.80 16'676.20 16'687.60 16'695.00 16'706.40 16'713.80 16'725.20 16'732.60

7.4000% 7.4000% 7.4018% 7.4018% 7.4035% 7.4035% 7.4053% 7.4053% 7.4071% 7.4071%

226'000 226'100 226'200 226'300 226'400 226'500 226'600 226'700 226'800 226'900

18'994.00 19'003.40 19'012.80 19'022.20 19'031.60 19'041.00 19'050.40 19'059.80 19'069.20 19'078.60

8.4044% 8.4049% 8.4053% 8.4057% 8.4062% 8.4066% 8.4071% 8.4075% 8.4079% 8.4084%

16'744.00 16'751.40 16'762.80 16'770.20 16'781.60 16'789.00 16'800.40 16'807.80 16'819.20 16'826.60

7.4088% 7.4088% 7.4106% 7.4106% 7.4124% 7.4124% 7.4141% 7.4141% 7.4159% 7.4159%

227'000 227'100 227'200 227'300 227'400 227'500 227'600 227'700 227'800 227'900

19'088.00 19'097.40 19'106.80 19'116.20 19'125.60 19'135.00 19'144.40 19'153.80 19'163.20 19'172.60

8.4088% 8.4092% 8.4097% 8.4101% 8.4106% 8.4110% 8.4114% 8.4119% 8.4123% 8.4127%

16'838.00 16'845.40 16'856.80 16'864.20 16'875.60 16'883.00 16'894.40 16'901.80 16'913.20 16'920.60

7.4176% 7.4176% 7.4194% 7.4194% 7.4211% 7.4211% 7.4228% 7.4228% 7.4246% 7.4246%

228'000 228'100 228'200 228'300 228'400 228'500 228'600 228'700 228'800 228'900

19'182.00 19'191.40 19'200.80 19'210.20 19'219.60 19'229.00 19'238.40 19'247.80 19'257.20 19'266.60

8.4132% 8.4136% 8.4140% 8.4145% 8.4149% 8.4153% 8.4157% 8.4162% 8.4166% 8.4170%

16'932.00 16'939.45 16'950.80 16'958.25 16'969.60 16'977.05 16'988.40 16'995.85 17'007.20 17'014.65

7.4263% 7.4263% 7.4280% 7.4280% 7.4298% 7.4298% 7.4315% 7.4315% 7.4332% 7.4332%

229'000 229'100 229'200 229'300 229'400 229'500 229'600 229'700 229'800 229'900

19'276.00 19'285.40 19'294.80 19'304.20 19'313.60 19'323.00 19'332.40 19'341.80 19'351.20 19'360.60

8.4175% 8.4179% 8.4183% 8.4188% 8.4192% 8.4196% 8.4200% 8.4205% 8.4209% 8.4213%

17'026.00 17'033.45 17'044.80 17'052.25 17'063.60 17'071.05 17'082.40 17'089.85 17'101.20 17'108.65

7.4349% 7.4349% 7.4366% 7.4366% 7.4384% 7.4384% 7.4401% 7.4401% 7.4418% 7.4418%

45

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

230'000 230'100 230'200 230'300 230'400 230'500 230'600 230'700 230'800 230'900

19'370.00 19'379.40 19'388.80 19'398.20 19'407.60 19'417.00 19'426.40 19'435.80 19'445.20 19'454.60

8.4217% 8.4222% 8.4226% 8.4230% 8.4234% 8.4239% 8.4243% 8.4247% 8.4251% 8.4256%

17'120.00 17'127.45 17'138.80 17'146.25 17'157.60 17'165.05 17'176.40 17'183.85 17'195.20 17'202.65

7.4435% 7.4435% 7.4452% 7.4452% 7.4469% 7.4469% 7.4486% 7.4486% 7.4503% 7.4503%

231'000 231'100 231'200 231'300 231'400 231'500 231'600 231'700 231'800 231'900

19'464.00 19'473.40 19'482.80 19'492.20 19'501.60 19'511.00 19'520.40 19'529.80 19'539.20 19'548.60

8.4260% 8.4264% 8.4268% 8.4272% 8.4277% 8.4281% 8.4285% 8.4289% 8.4293% 8.4298%

17'214.00 17'221.45 17'232.80 17'240.25 17'251.60 17'259.05 17'270.40 17'277.85 17'289.20 17'296.65

7.4519% 7.4519% 7.4536% 7.4536% 7.4553% 7.4553% 7.4570% 7.4570% 7.4587% 7.4587%

232'000 232'100 232'200 232'300 232'400 232'500 232'600 232'700 232'800 232'900

19'558.00 19'567.40 19'576.80 19'586.20 19'595.60 19'605.00 19'614.40 19'623.80 19'633.20 19'642.60

8.4302% 8.4306% 8.4310% 8.4314% 8.4318% 8.4323% 8.4327% 8.4331% 8.4335% 8.4339%

17'308.00 17'315.45 17'326.80 17'334.25 17'345.60 17'353.05 17'364.40 17'371.85 17'383.20 17'390.65

7.4603% 7.4603% 7.4620% 7.4620% 7.4637% 7.4637% 7.4653% 7.4653% 7.4670% 7.4670%

233'000 233'100 233'200 233'300 233'400 233'500 233'600 233'700 233'800 233'900

19'652.00 19'661.40 19'670.80 19'680.20 19'689.60 19'699.00 19'708.40 19'717.80 19'727.20 19'736.60

8.4343% 8.4347% 8.4352% 8.4356% 8.4360% 8.4364% 8.4368% 8.4372% 8.4376% 8.4381%

17'402.00 17'409.45 17'420.80 17'428.25 17'439.60 17'447.05 17'458.40 17'465.85 17'477.20 17'484.70

7.4687% 7.4687% 7.4703% 7.4703% 7.4720% 7.4720% 7.4736% 7.4736% 7.4753% 7.4753%

234'000 234'100 234'200 234'300 234'400 234'500 234'600 234'700 234'800 234'900

19'746.00 19'755.40 19'764.80 19'774.20 19'783.60 19'793.00 19'802.40 19'811.80 19'821.20 19'830.60

8.4385% 8.4389% 8.4393% 8.4397% 8.4401% 8.4405% 8.4409% 8.4413% 8.4417% 8.4421%

17'496.00 17'503.50 17'514.80 17'522.30 17'533.60 17'541.10 17'552.40 17'559.90 17'571.20 17'578.70

7.4769% 7.4769% 7.4786% 7.4786% 7.4802% 7.4802% 7.4818% 7.4818% 7.4835% 7.4835%

46

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

235'000 235'100 235'200 235'300 235'400 235'500 235'600 235'700 235'800 235'900

19'840.00 19'849.40 19'858.80 19'868.20 19'877.60 19'887.00 19'896.40 19'905.80 19'915.20 19'924.60

8.4426% 8.4430% 8.4434% 8.4438% 8.4442% 8.4446% 8.4450% 8.4454% 8.4458% 8.4462%

17'590.00 17'597.50 17'608.80 17'616.30 17'627.60 17'635.10 17'646.40 17'653.90 17'665.20 17'672.70

7.4851% 7.4851% 7.4867% 7.4867% 7.4884% 7.4884% 7.4900% 7.4900% 7.4916% 7.4916%

236'000 236'100 236'200 236'300 236'400 236'500 236'600 236'700 236'800 236'900

19'934.00 19'943.40 19'952.80 19'962.20 19'971.60 19'981.00 19'990.40 19'999.80 20'009.20 20'018.60

8.4466% 8.4470% 8.4474% 8.4478% 8.4482% 8.4486% 8.4490% 8.4494% 8.4498% 8.4502%

17'684.00 17'691.50 17'702.80 17'710.30 17'721.60 17'729.10 17'740.40 17'747.90 17'759.20 17'766.70

7.4932% 7.4932% 7.4948% 7.4948% 7.4964% 7.4964% 7.4981% 7.4981% 7.4997% 7.4997%

237'000 237'100 237'200 237'300 237'400 237'500 237'600 237'700 237'800 237'900

20'028.00 20'037.40 20'046.80 20'056.20 20'065.60 20'075.00 20'084.40 20'093.80 20'103.20 20'112.60

8.4506% 8.4510% 8.4514% 8.4518% 8.4522% 8.4526% 8.4530% 8.4534% 8.4538% 8.4542%

17'778.00 17'785.50 17'796.80 17'804.30 17'815.60 17'823.10 17'834.40 17'841.90 17'853.20 17'860.70

7.5013% 7.5013% 7.5029% 7.5029% 7.5045% 7.5045% 7.5061% 7.5061% 7.5077% 7.5077%

238'000 238'100 238'200 238'300 238'400 238'500 238'600 238'700 238'800 238'900

20'122.00 20'131.40 20'140.80 20'150.20 20'159.60 20'169.00 20'178.40 20'187.80 20'197.20 20'206.60

8.4546% 8.4550% 8.4554% 8.4558% 8.4562% 8.4566% 8.4570% 8.4574% 8.4578% 8.4582%

17'872.00 17'879.50 17'890.80 17'898.30 17'909.60 17'917.10 17'928.40 17'935.90 17'947.20 17'954.70

7.5092% 7.5092% 7.5108% 7.5108% 7.5124% 7.5124% 7.5140% 7.5140% 7.5156% 7.5156%

239'000 239'100 239'200 239'300 239'400 239'500 239'600 239'700 239'800 239'900

20'216.00 20'225.40 20'234.80 20'244.20 20'253.60 20'263.00 20'272.40 20'281.80 20'291.20 20'300.60

8.4586% 8.4590% 8.4594% 8.4598% 8.4602% 8.4605% 8.4609% 8.4613% 8.4617% 8.4621%

17'966.00 17'973.50 17'984.80 17'992.30 18'003.60 18'011.10 18'022.40 18'029.90 18'041.20 18'048.70

7.5172% 7.5172% 7.5187% 7.5187% 7.5203% 7.5203% 7.5219% 7.5219% 7.5234% 7.5234%

47

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

240'000 240'100 240'200 240'300 240'400 240'500 240'600 240'700 240'800 240'900

20'310.00 20'319.40 20'328.80 20'338.20 20'347.60 20'357.00 20'366.40 20'375.80 20'385.20 20'394.60

8.4625% 8.4629% 8.4633% 8.4637% 8.4641% 8.4644% 8.4648% 8.4652% 8.4656% 8.4660%

18'060.00 18'067.55 18'078.80 18'086.35 18'097.60 18'105.15 18'116.40 18'123.95 18'135.20 18'142.75

7.5250% 7.5250% 7.5266% 7.5266% 7.5281% 7.5281% 7.5297% 7.5297% 7.5312% 7.5312%

241'000 241'100 241'200 241'300 241'400 241'500 241'600 241'700 241'800 241'900

20'404.00 20'413.40 20'422.80 20'432.20 20'441.60 20'451.00 20'460.40 20'469.80 20'479.20 20'488.60

8.4664% 8.4668% 8.4672% 8.4676% 8.4679% 8.4683% 8.4687% 8.4691% 8.4695% 8.4699%

18'154.00 18'161.55 18'172.80 18'180.35 18'191.60 18'199.15 18'210.40 18'217.95 18'229.20 18'236.75

7.5328% 7.5328% 7.5343% 7.5343% 7.5359% 7.5359% 7.5374% 7.5374% 7.5390% 7.5390%

242'000 242'100 242'200 242'300 242'400 242'500 242'600 242'700 242'800 242'900

20'498.00 20'507.40 20'516.80 20'526.20 20'535.60 20'545.00 20'554.40 20'563.80 20'573.20 20'582.60

8.4702% 8.4706% 8.4710% 8.4714% 8.4718% 8.4722% 8.4725% 8.4729% 8.4733% 8.4737%

18'248.00 18'255.55 18'266.80 18'274.35 18'285.60 18'293.15 18'304.40 18'311.95 18'323.20 18'330.75

7.5405% 7.5405% 7.5420% 7.5420% 7.5436% 7.5436% 7.5451% 7.5451% 7.5466% 7.5466%

243'000 243'100 243'200 243'300 243'400 243'500 243'600 243'700 243'800 243'900

20'592.00 20'601.40 20'610.80 20'620.20 20'629.60 20'639.00 20'648.40 20'657.80 20'667.20 20'676.60

8.4741% 8.4745% 8.4748% 8.4752% 8.4756% 8.4760% 8.4764% 8.4767% 8.4771% 8.4775%

18'342.00 18'349.55 18'360.80 18'368.35 18'379.60 18'387.15 18'398.40 18'405.95 18'417.20 18'424.75

7.5481% 7.5481% 7.5497% 7.5497% 7.5512% 7.5512% 7.5527% 7.5527% 7.5542% 7.5542%

244'000 244'100 244'200 244'300 244'400 244'500 244'600 244'700 244'800 244'900

20'686.00 20'695.40 20'704.80 20'714.20 20'723.60 20'733.00 20'742.40 20'751.80 20'761.20 20'770.60

8.4779% 8.4782% 8.4786% 8.4790% 8.4794% 8.4798% 8.4801% 8.4805% 8.4809% 8.4813%

18'436.00 18'443.55 18'454.80 18'462.35 18'473.60 18'481.15 18'492.40 18'499.95 18'511.20 18'518.75

7.5557% 7.5557% 7.5572% 7.5572% 7.5588% 7.5588% 7.5603% 7.5603% 7.5618% 7.5618%

48

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

245'000 245'100 245'200 245'300 245'400 245'500 245'600 245'700 245'800 245'900

20'780.00 20'789.40 20'798.80 20'808.20 20'817.60 20'827.00 20'836.40 20'845.80 20'855.20 20'864.60

8.4816% 8.4820% 8.4824% 8.4828% 8.4831% 8.4835% 8.4839% 8.4842% 8.4846% 8.4850%

18'530.00 18'537.55 18'548.80 18'556.35 18'567.60 18'575.15 18'586.40 18'593.95 18'605.20 18'612.75

7.5633% 7.5633% 7.5648% 7.5648% 7.5663% 7.5663% 7.5678% 7.5678% 7.5692% 7.5692%

246'000 246'100 246'200 246'300 246'400 246'500 246'600 246'700 246'800 246'900

20'874.00 20'883.40 20'892.80 20'902.20 20'911.60 20'921.00 20'930.40 20'939.80 20'949.20 20'958.60

8.4854% 8.4857% 8.4861% 8.4865% 8.4869% 8.4872% 8.4876% 8.4880% 8.4883% 8.4887%

18'624.00 18'631.55 18'642.80 18'650.35 18'661.60 18'669.15 18'680.40 18'688.00 18'699.20 18'706.80

7.5707% 7.5707% 7.5722% 7.5722% 7.5737% 7.5737% 7.5752% 7.5752% 7.5767% 7.5767%

247'000 247'100 247'200 247'300 247'400 247'500 247'600 247'700 247'800 247'900

20'968.00 20'977.40 20'986.80 20'996.20 21'005.60 21'015.00 21'024.40 21'033.80 21'043.20 21'052.60

8.4891% 8.4894% 8.4898% 8.4902% 8.4905% 8.4909% 8.4913% 8.4916% 8.4920% 8.4924%

18'718.00 18'725.60 18'736.80 18'744.40 18'755.60 18'763.20 18'774.40 18'782.00 18'793.20 18'800.80

7.5781% 7.5781% 7.5796% 7.5796% 7.5811% 7.5811% 7.5826% 7.5826% 7.5840% 7.5840%

248'000 248'100 248'200 248'300 248'400 248'500 248'600 248'700 248'800 248'900

21'062.00 21'071.40 21'080.80 21'090.20 21'099.60 21'109.00 21'118.40 21'127.80 21'137.20 21'146.60

8.4927% 8.4931% 8.4935% 8.4938% 8.4942% 8.4946% 8.4949% 8.4953% 8.4957% 8.4960%

18'812.00 18'819.60 18'830.80 18'838.40 18'849.60 18'857.20 18'868.40 18'876.00 18'887.20 18'894.80

7.5855% 7.5855% 7.5869% 7.5869% 7.5884% 7.5884% 7.5899% 7.5899% 7.5913% 7.5913%

249'000 249'100 249'200 249'300 249'400 249'500 249'600 249'700 249'800 249'900

21'156.00 21'165.40 21'174.80 21'184.20 21'193.60 21'203.00 21'212.40 21'221.80 21'231.20 21'240.60

8.4964% 8.4967% 8.4971% 8.4975% 8.4978% 8.4982% 8.4986% 8.4989% 8.4993% 8.4996%

18'906.00 18'913.60 18'924.80 18'932.40 18'943.60 18'951.20 18'962.40 18'970.00 18'981.20 18'988.80

7.5928% 7.5928% 7.5942% 7.5942% 7.5957% 7.5957% 7.5971% 7.5971% 7.5986% 7.5986%

49

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

250'000 250'100 250'200 250'300 250'400 250'500 250'600 250'700 250'800 250'900

21'250.00 21'258.50 21'267.00 21'275.50 21'284.00 21'292.50 21'301.00 21'309.50 21'318.00 21'326.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

19'000.00 19'007.60 19'018.80 19'026.40 19'037.60 19'045.20 19'056.40 19'064.00 19'075.20 19'082.80

7.6000% 7.6000% 7.6014% 7.6014% 7.6029% 7.6029% 7.6043% 7.6043% 7.6057% 7.6057%

251'000 251'100 251'200 251'300 251'400 251'500 251'600 251'700 251'800 251'900

21'335.00 21'343.50 21'352.00 21'360.50 21'369.00 21'377.50 21'386.00 21'394.50 21'403.00 21'411.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

19'094.00 19'101.60 19'112.80 19'120.40 19'131.60 19'139.20 19'150.40 19'158.00 19'169.20 19'176.80

7.6072% 7.6072% 7.6086% 7.6086% 7.6100% 7.6100% 7.6114% 7.6114% 7.6129% 7.6129%

252'000 252'100 252'200 252'300 252'400 252'500 252'600 252'700 252'800 252'900

21'420.00 21'428.50 21'437.00 21'445.50 21'454.00 21'462.50 21'471.00 21'479.50 21'488.00 21'496.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

19'188.00 19'195.60 19'206.80 19'214.40 19'225.60 19'233.20 19'244.40 19'252.00 19'263.20 19'270.80

7.6143% 7.6143% 7.6157% 7.6157% 7.6171% 7.6171% 7.6185% 7.6185% 7.6199% 7.6199%

253'000 253'100 253'200 253'300 253'400 253'500 253'600 253'700 253'800 253'900

21'505.00 21'513.50 21'522.00 21'530.50 21'539.00 21'547.50 21'556.00 21'564.50 21'573.00 21'581.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

19'282.00 19'289.60 19'300.80 19'308.40 19'319.60 19'327.20 19'338.40 19'346.05 19'357.20 19'364.85

7.6213% 7.6213% 7.6227% 7.6227% 7.6242% 7.6242% 7.6256% 7.6256% 7.6270% 7.6270%

254'000 254'100 254'200 254'300 254'400 254'500 254'600 254'700 254'800 254'900

21'590.00 21'598.50 21'607.00 21'615.50 21'624.00 21'632.50 21'641.00 21'649.50 21'658.00 21'666.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

19'376.00 19'383.65 19'394.80 19'402.45 19'413.60 19'421.25 19'432.40 19'440.05 19'451.20 19'458.85

7.6283% 7.6283% 7.6297% 7.6297% 7.6311% 7.6311% 7.6325% 7.6325% 7.6339% 7.6339%

50

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

255'000 255'100 255'200 255'300 255'400 255'500 255'600 255'700 255'800 255'900

21'675.00 21'683.50 21'692.00 21'700.50 21'709.00 21'717.50 21'726.00 21'734.50 21'743.00 21'751.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

19'470.00 19'477.65 19'488.80 19'496.45 19'507.60 19'515.25 19'526.40 19'534.05 19'545.20 19'552.85

7.6353% 7.6353% 7.6367% 7.6367% 7.6381% 7.6381% 7.6394% 7.6394% 7.6408% 7.6408%

256'000 256'100 256'200 256'300 256'400 256'500 256'600 256'700 256'800 256'900

21'760.00 21'768.50 21'777.00 21'785.50 21'794.00 21'802.50 21'811.00 21'819.50 21'828.00 21'836.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

19'564.00 19'571.65 19'582.80 19'590.45 19'601.60 19'609.25 19'620.40 19'628.05 19'639.20 19'646.85

7.6422% 7.6422% 7.6436% 7.6436% 7.6449% 7.6449% 7.6463% 7.6463% 7.6477% 7.6477%

257'000 257'100 257'200 257'300 257'400 257'500 257'600 257'700 257'800 257'900

21'845.00 21'853.50 21'862.00 21'870.50 21'879.00 21'887.50 21'896.00 21'904.50 21'913.00 21'921.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

19'658.00 19'665.65 19'676.80 19'684.45 19'695.60 19'703.25 19'714.40 19'722.05 19'733.20 19'740.85

7.6490% 7.6490% 7.6504% 7.6504% 7.6517% 7.6517% 7.6531% 7.6531% 7.6545% 7.6545%

258'000 258'100 258'200 258'300 258'400 258'500 258'600 258'700 258'800 258'900

21'930.00 21'938.50 21'947.00 21'955.50 21'964.00 21'972.50 21'981.00 21'989.50 21'998.00 22'006.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

19'752.00 19'759.65 19'770.80 19'778.45 19'789.60 19'797.25 19'808.40 19'816.05 19'827.20 19'834.85

7.6558% 7.6558% 7.6572% 7.6572% 7.6585% 7.6585% 7.6599% 7.6599% 7.6612% 7.6612%

259'000 259'100 259'200 259'300 259'400 259'500 259'600 259'700 259'800 259'900

22'015.00 22'023.50 22'032.00 22'040.50 22'049.00 22'057.50 22'066.00 22'074.50 22'083.00 22'091.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

19'846.00 19'853.65 19'864.80 19'872.45 19'883.60 19'891.25 19'902.40 19'910.05 19'921.20 19'928.85

7.6625% 7.6625% 7.6639% 7.6639% 7.6652% 7.6652% 7.6666% 7.6666% 7.6679% 7.6679%

51

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

260'000 260'100 260'200 260'300 260'400 260'500 260'600 260'700 260'800 260'900

22'100.00 22'108.50 22'117.00 22'125.50 22'134.00 22'142.50 22'151.00 22'159.50 22'168.00 22'176.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

19'940.00 19'947.65 19'958.80 19'966.45 19'977.60 19'985.25 19'996.40 20'004.05 20'015.20 20'022.85

7.6692% 7.6692% 7.6706% 7.6706% 7.6719% 7.6719% 7.6732% 7.6732% 7.6745% 7.6745%

261'000 261'100 261'200 261'300 261'400 261'500 261'600 261'700 261'800 261'900

22'185.00 22'193.50 22'202.00 22'210.50 22'219.00 22'227.50 22'236.00 22'244.50 22'253.00 22'261.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

20'034.00 20'041.70 20'052.80 20'060.50 20'071.60 20'079.30 20'090.40 20'098.10 20'109.20 20'116.90

7.6759% 7.6759% 7.6772% 7.6772% 7.6785% 7.6785% 7.6798% 7.6798% 7.6811% 7.6811%

262'000 262'100 262'200 262'300 262'400 262'500 262'600 262'700 262'800 262'900

22'270.00 22'278.50 22'287.00 22'295.50 22'304.00 22'312.50 22'321.00 22'329.50 22'338.00 22'346.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

20'128.00 20'135.70 20'146.80 20'154.50 20'165.60 20'173.30 20'184.40 20'192.10 20'203.20 20'210.90

7.6824% 7.6824% 7.6838% 7.6838% 7.6851% 7.6851% 7.6864% 7.6864% 7.6877% 7.6877%

263'000 263'100 263'200 263'300 263'400 263'500 263'600 263'700 263'800 263'900

22'355.00 22'363.50 22'372.00 22'380.50 22'389.00 22'397.50 22'406.00 22'414.50 22'423.00 22'431.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

20'222.00 20'229.70 20'240.80 20'248.50 20'259.60 20'267.30 20'278.40 20'286.10 20'297.20 20'304.90

7.6890% 7.6890% 7.6903% 7.6903% 7.6916% 7.6916% 7.6929% 7.6929% 7.6942% 7.6942%

264'000 264'100 264'200 264'300 264'400 264'500 264'600 264'700 264'800 264'900

22'440.00 22'448.50 22'457.00 22'465.50 22'474.00 22'482.50 22'491.00 22'499.50 22'508.00 22'516.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

20'316.00 20'323.70 20'334.80 20'342.50 20'353.60 20'361.30 20'372.40 20'380.10 20'391.20 20'398.90

7.6955% 7.6955% 7.6967% 7.6967% 7.6980% 7.6980% 7.6993% 7.6993% 7.7006% 7.7006%

52

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

265'000 265'100 265'200 265'300 265'400 265'500 265'600 265'700 265'800 265'900

22'525.00 22'533.50 22'542.00 22'550.50 22'559.00 22'567.50 22'576.00 22'584.50 22'593.00 22'601.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

20'410.00 20'417.70 20'428.80 20'436.50 20'447.60 20'455.30 20'466.40 20'474.10 20'485.20 20'492.90

7.7019% 7.7019% 7.7032% 7.7032% 7.7044% 7.7044% 7.7057% 7.7057% 7.7070% 7.7070%

266'000 266'100 266'200 266'300 266'400 266'500 266'600 266'700 266'800 266'900

22'610.00 22'618.50 22'627.00 22'635.50 22'644.00 22'652.50 22'661.00 22'669.50 22'678.00 22'686.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

20'504.00 20'511.70 20'522.80 20'530.50 20'541.60 20'549.30 20'560.40 20'568.10 20'579.20 20'586.90

7.7083% 7.7083% 7.7095% 7.7095% 7.7108% 7.7108% 7.7121% 7.7121% 7.7133% 7.7133%

267'000 267'100 267'200 267'300 267'400 267'500 267'600 267'700 267'800 267'900

22'695.00 22'703.50 22'712.00 22'720.50 22'729.00 22'737.50 22'746.00 22'754.50 22'763.00 22'771.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

20'598.00 20'605.70 20'616.80 20'624.50 20'635.60 20'643.30 20'654.40 20'662.10 20'673.20 20'680.90

7.7146% 7.7146% 7.7159% 7.7159% 7.7171% 7.7171% 7.7184% 7.7184% 7.7196% 7.7196%

268'000 268'100 268'200 268'300 268'400 268'500 268'600 268'700 268'800 268'900

22'780.00 22'788.50 22'797.00 22'805.50 22'814.00 22'822.50 22'831.00 22'839.50 22'848.00 22'856.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

20'692.00 20'699.70 20'710.80 20'718.50 20'729.60 20'737.30 20'748.40 20'756.10 20'767.20 20'774.95

7.7209% 7.7209% 7.7221% 7.7221% 7.7234% 7.7234% 7.7246% 7.7246% 7.7259% 7.7259%

269'000 269'100 269'200 269'300 269'400 269'500 269'600 269'700 269'800 269'900

22'865.00 22'873.50 22'882.00 22'890.50 22'899.00 22'907.50 22'916.00 22'924.50 22'933.00 22'941.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

20'786.00 20'793.75 20'804.80 20'812.55 20'823.60 20'831.35 20'842.40 20'850.15 20'861.20 20'868.95

7.7271% 7.7271% 7.7284% 7.7284% 7.7296% 7.7296% 7.7309% 7.7309% 7.7321% 7.7321%

53

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

270'000 270'100 270'200 270'300 270'400 270'500 270'600 270'700 270'800 270'900

22'950.00 22'958.50 22'967.00 22'975.50 22'984.00 22'992.50 23'001.00 23'009.50 23'018.00 23'026.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

20'880.00 20'887.75 20'898.80 20'906.55 20'917.60 20'925.35 20'936.40 20'944.15 20'955.20 20'962.95

7.7333% 7.7333% 7.7346% 7.7346% 7.7358% 7.7358% 7.7370% 7.7370% 7.7383% 7.7383%

271'000 271'100 271'200 271'300 271'400 271'500 271'600 271'700 271'800 271'900

23'035.00 23'043.50 23'052.00 23'060.50 23'069.00 23'077.50 23'086.00 23'094.50 23'103.00 23'111.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

20'974.00 20'981.75 20'992.80 21'000.55 21'011.60 21'019.35 21'030.40 21'038.15 21'049.20 21'056.95

7.7395% 7.7395% 7.7407% 7.7407% 7.7419% 7.7419% 7.7432% 7.7432% 7.7444% 7.7444%

272'000 272'100 272'200 272'300 272'400 272'500 272'600 272'700 272'800 272'900

23'120.00 23'128.50 23'137.00 23'145.50 23'154.00 23'162.50 23'171.00 23'179.50 23'188.00 23'196.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

21'068.00 21'075.75 21'086.80 21'094.55 21'105.60 21'113.35 21'124.40 21'132.15 21'143.20 21'150.95

7.7456% 7.7456% 7.7468% 7.7468% 7.7480% 7.7480% 7.7492% 7.7492% 7.7504% 7.7504%

273'000 273'100 273'200 273'300 273'400 273'500 273'600 273'700 273'800 273'900

23'205.00 23'213.50 23'222.00 23'230.50 23'239.00 23'247.50 23'256.00 23'264.50 23'273.00 23'281.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

21'162.00 21'169.75 21'180.80 21'188.55 21'199.60 21'207.35 21'218.40 21'226.15 21'237.20 21'244.95

7.7516% 7.7516% 7.7529% 7.7529% 7.7541% 7.7541% 7.7553% 7.7553% 7.7565% 7.7565%

274'000 274'100 274'200 274'300 274'400 274'500 274'600 274'700 274'800 274'900

23'290.00 23'298.50 23'307.00 23'315.50 23'324.00 23'332.50 23'341.00 23'349.50 23'358.00 23'366.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

21'256.00 21'263.75 21'274.80 21'282.55 21'293.60 21'301.35 21'312.40 21'320.15 21'331.20 21'338.95

7.7577% 7.7577% 7.7589% 7.7589% 7.7601% 7.7601% 7.7613% 7.7613% 7.7624% 7.7624%

54

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

275'000 275'100 275'200 275'300 275'400 275'500 275'600 275'700 275'800 275'900

23'375.00 23'383.50 23'392.00 23'400.50 23'409.00 23'417.50 23'426.00 23'434.50 23'443.00 23'451.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

21'350.00 21'357.75 21'368.80 21'376.55 21'387.60 21'395.35 21'406.40 21'414.15 21'425.20 21'432.95

7.7636% 7.7636% 7.7648% 7.7648% 7.7660% 7.7660% 7.7672% 7.7672% 7.7684% 7.7684%

276'000 276'100 276'200 276'300 276'400 276'500 276'600 276'700 276'800 276'900

23'460.00 23'468.50 23'477.00 23'485.50 23'494.00 23'502.50 23'511.00 23'519.50 23'528.00 23'536.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

21'444.00 21'451.75 21'462.80 21'470.55 21'481.60 21'489.35 21'500.40 21'508.15 21'519.20 21'526.95

7.7696% 7.7696% 7.7707% 7.7707% 7.7719% 7.7719% 7.7731% 7.7731% 7.7743% 7.7743%

277'000 277'100 277'200 277'300 277'400 277'500 277'600 277'700 277'800 277'900

23'545.00 23'553.50 23'562.00 23'570.50 23'579.00 23'587.50 23'596.00 23'604.50 23'613.00 23'621.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

21'538.00 21'545.80 21'556.80 21'564.60 21'575.60 21'583.40 21'594.40 21'602.20 21'613.20 21'621.00

7.7755% 7.7755% 7.7766% 7.7766% 7.7778% 7.7778% 7.7790% 7.7790% 7.7801% 7.7801%

278'000 278'100 278'200 278'300 278'400 278'500 278'600 278'700 278'800 278'900

23'630.00 23'638.50 23'647.00 23'655.50 23'664.00 23'672.50 23'681.00 23'689.50 23'698.00 23'706.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

21'632.00 21'639.80 21'650.80 21'658.60 21'669.60 21'677.40 21'688.40 21'696.20 21'707.20 21'715.00

7.7813% 7.7813% 7.7825% 7.7825% 7.7836% 7.7836% 7.7848% 7.7848% 7.7859% 7.7859%

279'000 279'100 279'200 279'300 279'400 279'500 279'600 279'700 279'800 279'900

23'715.00 23'723.50 23'732.00 23'740.50 23'749.00 23'757.50 23'766.00 23'774.50 23'783.00 23'791.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

21'726.00 21'733.80 21'744.80 21'752.60 21'763.60 21'771.40 21'782.40 21'790.20 21'801.20 21'809.00

7.7871% 7.7871% 7.7883% 7.7883% 7.7894% 7.7894% 7.7906% 7.7906% 7.7917% 7.7917%

55

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

280'000 280'100 280'200 280'300 280'400 280'500 280'600 280'700 280'800 280'900

23'800.00 23'808.50 23'817.00 23'825.50 23'834.00 23'842.50 23'851.00 23'859.50 23'868.00 23'876.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

21'820.00 21'827.80 21'838.80 21'846.60 21'857.60 21'865.40 21'876.40 21'884.20 21'895.20 21'903.00

7.7929% 7.7929% 7.7940% 7.7940% 7.7951% 7.7951% 7.7963% 7.7963% 7.7974% 7.7974%

281'000 281'100 281'200 281'300 281'400 281'500 281'600 281'700 281'800 281'900

23'885.00 23'893.50 23'902.00 23'910.50 23'919.00 23'927.50 23'936.00 23'944.50 23'953.00 23'961.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

21'914.00 21'921.80 21'932.80 21'940.60 21'951.60 21'959.40 21'970.40 21'978.20 21'989.20 21'997.00

7.7986% 7.7986% 7.7997% 7.7997% 7.8009% 7.8009% 7.8020% 7.8020% 7.8031% 7.8031%

282'000 282'100 282'200 282'300 282'400 282'500 282'600 282'700 282'800 282'900

23'970.00 23'978.50 23'987.00 23'995.50 24'004.00 24'012.50 24'021.00 24'029.50 24'038.00 24'046.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

22'008.00 22'015.80 22'026.80 22'034.60 22'045.60 22'053.40 22'064.40 22'072.20 22'083.20 22'091.00

7.8043% 7.8043% 7.8054% 7.8054% 7.8065% 7.8065% 7.8076% 7.8076% 7.8088% 7.8088%

283'000 283'100 283'200 283'300 283'400 283'500 283'600 283'700 283'800 283'900

24'055.00 24'063.50 24'072.00 24'080.50 24'089.00 24'097.50 24'106.00 24'114.50 24'123.00 24'131.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

22'102.00 22'109.80 22'120.80 22'128.60 22'139.60 22'147.40 22'158.40 22'166.20 22'177.20 22'185.00

7.8099% 7.8099% 7.8110% 7.8110% 7.8121% 7.8121% 7.8133% 7.8133% 7.8144% 7.8144%

284'000 284'100 284'200 284'300 284'400 284'500 284'600 284'700 284'800 284'900

24'140.00 24'148.50 24'157.00 24'165.50 24'174.00 24'182.50 24'191.00 24'199.50 24'208.00 24'216.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

22'196.00 22'203.80 22'214.80 22'222.60 22'233.60 22'241.40 22'252.40 22'260.20 22'271.20 22'279.00

7.8155% 7.8155% 7.8166% 7.8166% 7.8177% 7.8177% 7.8188% 7.8188% 7.8199% 7.8199%

56

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

285'000 285'100 285'200 285'300 285'400 285'500 285'600 285'700 285'800 285'900

24'225.00 24'233.50 24'242.00 24'250.50 24'259.00 24'267.50 24'276.00 24'284.50 24'293.00 24'301.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

22'290.00 22'297.80 22'308.80 22'316.60 22'327.60 22'335.40 22'346.40 22'354.20 22'365.20 22'373.05

7.8211% 7.8211% 7.8222% 7.8222% 7.8233% 7.8233% 7.8244% 7.8244% 7.8255% 7.8255%

286'000 286'100 286'200 286'300 286'400 286'500 286'600 286'700 286'800 286'900

24'310.00 24'318.50 24'327.00 24'335.50 24'344.00 24'352.50 24'361.00 24'369.50 24'378.00 24'386.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

22'384.00 22'391.85 22'402.80 22'410.65 22'421.60 22'429.45 22'440.40 22'448.25 22'459.20 22'467.05

7.8266% 7.8266% 7.8277% 7.8277% 7.8288% 7.8288% 7.8299% 7.8299% 7.8310% 7.8310%

287'000 287'100 287'200 287'300 287'400 287'500 287'600 287'700 287'800 287'900

24'395.00 24'403.50 24'412.00 24'420.50 24'429.00 24'437.50 24'446.00 24'454.50 24'463.00 24'471.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

22'478.00 22'485.85 22'496.80 22'504.65 22'515.60 22'523.45 22'534.40 22'542.25 22'553.20 22'561.05

7.8321% 7.8321% 7.8331% 7.8331% 7.8342% 7.8342% 7.8353% 7.8353% 7.8364% 7.8364%

288'000 288'100 288'200 288'300 288'400 288'500 288'600 288'700 288'800 288'900

24'480.00 24'488.50 24'497.00 24'505.50 24'514.00 24'522.50 24'531.00 24'539.50 24'548.00 24'556.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

22'572.00 22'579.85 22'590.80 22'598.65 22'609.60 22'617.45 22'628.40 22'636.25 22'647.20 22'655.05

7.8375% 7.8375% 7.8386% 7.8386% 7.8397% 7.8397% 7.8407% 7.8407% 7.8418% 7.8418%

289'000 289'100 289'200 289'300 289'400 289'500 289'600 289'700 289'800 289'900

24'565.00 24'573.50 24'582.00 24'590.50 24'599.00 24'607.50 24'616.00 24'624.50 24'633.00 24'641.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

22'666.00 22'673.85 22'684.80 22'692.65 22'703.60 22'711.45 22'722.40 22'730.25 22'741.20 22'749.05

7.8429% 7.8429% 7.8440% 7.8440% 7.8451% 7.8451% 7.8461% 7.8461% 7.8472% 7.8472%

57

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

290'000 290'100 290'200 290'300 290'400 290'500 290'600 290'700 290'800 290'900

24'650.00 24'658.50 24'667.00 24'675.50 24'684.00 24'692.50 24'701.00 24'709.50 24'718.00 24'726.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

22'760.00 22'767.85 22'778.80 22'786.65 22'797.60 22'805.45 22'816.40 22'824.25 22'835.20 22'843.05

7.8483% 7.8483% 7.8493% 7.8493% 7.8504% 7.8504% 7.8515% 7.8515% 7.8525% 7.8525%

291'000 291'100 291'200 291'300 291'400 291'500 291'600 291'700 291'800 291'900

24'735.00 24'743.50 24'752.00 24'760.50 24'769.00 24'777.50 24'786.00 24'794.50 24'803.00 24'811.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

22'854.00 22'861.85 22'872.80 22'880.65 22'891.60 22'899.45 22'910.40 22'918.25 22'929.20 22'937.05

7.8536% 7.8536% 7.8547% 7.8547% 7.8557% 7.8557% 7.8568% 7.8568% 7.8578% 7.8578%

292'000 292'100 292'200 292'300 292'400 292'500 292'600 292'700 292'800 292'900

24'820.00 24'828.50 24'837.00 24'845.50 24'854.00 24'862.50 24'871.00 24'879.50 24'888.00 24'896.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

22'948.00 22'955.85 22'966.80 22'974.65 22'985.60 22'993.45 23'004.40 23'012.25 23'023.20 23'031.05

7.8589% 7.8589% 7.8600% 7.8600% 7.8610% 7.8610% 7.8621% 7.8621% 7.8631% 7.8631%

293'000 293'100 293'200 293'300 293'400 293'500 293'600 293'700 293'800 293'900

24'905.00 24'913.50 24'922.00 24'930.50 24'939.00 24'947.50 24'956.00 24'964.50 24'973.00 24'981.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

23'042.00 23'049.85 23'060.80 23'068.65 23'079.60 23'087.45 23'098.40 23'106.25 23'117.20 23'125.05

7.8642% 7.8642% 7.8652% 7.8652% 7.8663% 7.8663% 7.8673% 7.8673% 7.8683% 7.8683%

294'000 294'100 294'200 294'300 294'400 294'500 294'600 294'700 294'800 294'900

24'990.00 24'998.50 25'007.00 25'015.50 25'024.00 25'032.50 25'041.00 25'049.50 25'058.00 25'066.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

23'136.00 23'143.85 23'154.80 23'162.65 23'173.60 23'181.45 23'192.40 23'200.25 23'211.20 23'219.05

7.8694% 7.8694% 7.8704% 7.8704% 7.8715% 7.8715% 7.8725% 7.8725% 7.8735% 7.8735%

58

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

295'000 295'100 295'200 295'300 295'400 295'500 295'600 295'700 295'800 295'900

25'075.00 25'083.50 25'092.00 25'100.50 25'109.00 25'117.50 25'126.00 25'134.50 25'143.00 25'151.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

23'230.00 23'237.85 23'248.80 23'256.70 23'267.60 23'275.50 23'286.40 23'294.30 23'305.20 23'313.10

7.8746% 7.8746% 7.8756% 7.8756% 7.8766% 7.8766% 7.8777% 7.8777% 7.8787% 7.8787%

296'000 296'100 296'200 296'300 296'400 296'500 296'600 296'700 296'800 296'900

25'160.00 25'168.50 25'177.00 25'185.50 25'194.00 25'202.50 25'211.00 25'219.50 25'228.00 25'236.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

23'324.00 23'331.90 23'342.80 23'350.70 23'361.60 23'369.50 23'380.40 23'388.30 23'399.20 23'407.10

7.8797% 7.8797% 7.8808% 7.8808% 7.8818% 7.8818% 7.8828% 7.8828% 7.8838% 7.8838%

297'000 297'100 297'200 297'300 297'400 297'500 297'600 297'700 297'800 297'900

25'245.00 25'253.50 25'262.00 25'270.50 25'279.00 25'287.50 25'296.00 25'304.50 25'313.00 25'321.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

23'418.00 23'425.90 23'436.80 23'444.70 23'455.60 23'463.50 23'474.40 23'482.30 23'493.20 23'501.10

7.8848% 7.8848% 7.8859% 7.8859% 7.8869% 7.8869% 7.8879% 7.8879% 7.8889% 7.8889%

298'000 298'100 298'200 298'300 298'400 298'500 298'600 298'700 298'800 298'900

25'330.00 25'338.50 25'347.00 25'355.50 25'364.00 25'372.50 25'381.00 25'389.50 25'398.00 25'406.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

23'512.00 23'519.90 23'530.80 23'538.70 23'549.60 23'557.50 23'568.40 23'576.30 23'587.20 23'595.10

7.8899% 7.8899% 7.8909% 7.8909% 7.8920% 7.8920% 7.8930% 7.8930% 7.8940% 7.8940%

299'000 299'100 299'200 299'300 299'400 299'500 299'600 299'700 299'800 299'900

25'415.00 25'423.50 25'432.00 25'440.50 25'449.00 25'457.50 25'466.00 25'474.50 25'483.00 25'491.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

23'606.00 23'613.90 23'624.80 23'632.70 23'643.60 23'651.50 23'662.40 23'670.30 23'681.20 23'689.10

7.8950% 7.8950% 7.8960% 7.8960% 7.8970% 7.8970% 7.8980% 7.8980% 7.8990% 7.8990%

59

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

300'000 300'100 300'200 300'300 300'400 300'500 300'600 300'700 300'800 300'900

25'500.00 25'508.50 25'517.00 25'525.50 25'534.00 25'542.50 25'551.00 25'559.50 25'568.00 25'576.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

23'700.00 23'707.90 23'718.80 23'726.70 23'737.60 23'745.50 23'756.40 23'764.30 23'775.20 23'783.10

7.9000% 7.9000% 7.9010% 7.9010% 7.9020% 7.9020% 7.9030% 7.9030% 7.9040% 7.9040%

301'000 301'100 301'200 301'300 301'400 301'500 301'600 301'700 301'800 301'900

25'585.00 25'593.50 25'602.00 25'610.50 25'619.00 25'627.50 25'636.00 25'644.50 25'653.00 25'661.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

23'794.00 23'801.90 23'812.80 23'820.70 23'831.60 23'839.50 23'850.40 23'858.30 23'869.20 23'877.10

7.9050% 7.9050% 7.9060% 7.9060% 7.9070% 7.9070% 7.9080% 7.9080% 7.9089% 7.9089%

302'000 302'100 302'200 302'300 302'400 302'500 302'600 302'700 302'800 302'900

25'670.00 25'678.50 25'687.00 25'695.50 25'704.00 25'712.50 25'721.00 25'729.50 25'738.00 25'746.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

23'888.00 23'895.90 23'906.80 23'914.70 23'925.60 23'933.50 23'944.40 23'952.30 23'963.20 23'971.10

7.9099% 7.9099% 7.9109% 7.9109% 7.9119% 7.9119% 7.9129% 7.9129% 7.9139% 7.9139%

303'000 303'100 303'200 303'300 303'400 303'500 303'600 303'700 303'800 303'900

25'755.00 25'763.50 25'772.00 25'780.50 25'789.00 25'797.50 25'806.00 25'814.50 25'823.00 25'831.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

23'982.00 23'989.90 24'000.80 24'008.70 24'019.60 24'027.50 24'038.40 24'046.30 24'057.20 24'065.10

7.9149% 7.9149% 7.9158% 7.9158% 7.9168% 7.9168% 7.9178% 7.9178% 7.9188% 7.9188%

304'000 304'100 304'200 304'300 304'400 304'500 304'600 304'700 304'800 304'900

25'840.00 25'848.50 25'857.00 25'865.50 25'874.00 25'882.50 25'891.00 25'899.50 25'908.00 25'916.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

24'076.00 24'083.90 24'094.80 24'102.70 24'113.60 24'121.50 24'132.40 24'140.30 24'151.20 24'159.10

7.9197% 7.9197% 7.9207% 7.9207% 7.9217% 7.9217% 7.9227% 7.9227% 7.9236% 7.9236%

60

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

305'000 305'100 305'200 305'300 305'400 305'500 305'600 305'700 305'800 305'900

25'925.00 25'933.50 25'942.00 25'950.50 25'959.00 25'967.50 25'976.00 25'984.50 25'993.00 26'001.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

24'170.00 24'177.90 24'188.80 24'196.75 24'207.60 24'215.55 24'226.40 24'234.35 24'245.20 24'253.15

7.9246% 7.9246% 7.9256% 7.9256% 7.9265% 7.9265% 7.9275% 7.9275% 7.9284% 7.9284%

306'000 306'100 306'200 306'300 306'400 306'500 306'600 306'700 306'800 306'900

26'010.00 26'018.50 26'027.00 26'035.50 26'044.00 26'052.50 26'061.00 26'069.50 26'078.00 26'086.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

24'264.00 24'271.95 24'282.80 24'290.75 24'301.60 24'309.55 24'320.40 24'328.35 24'339.20 24'347.15

7.9294% 7.9294% 7.9304% 7.9304% 7.9313% 7.9313% 7.9323% 7.9323% 7.9332% 7.9332%

307'000 307'100 307'200 307'300 307'400 307'500 307'600 307'700 307'800 307'900

26'095.00 26'103.50 26'112.00 26'120.50 26'129.00 26'137.50 26'146.00 26'154.50 26'163.00 26'171.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

24'358.00 24'365.95 24'376.80 24'384.75 24'395.60 24'403.55 24'414.40 24'422.35 24'433.20 24'441.15

7.9342% 7.9342% 7.9352% 7.9352% 7.9361% 7.9361% 7.9371% 7.9371% 7.9380% 7.9380%

308'000 308'100 308'200 308'300 308'400 308'500 308'600 308'700 308'800 308'900

26'180.00 26'188.50 26'197.00 26'205.50 26'214.00 26'222.50 26'231.00 26'239.50 26'248.00 26'256.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

24'452.00 24'459.95 24'470.80 24'478.75 24'489.60 24'497.55 24'508.40 24'516.35 24'527.20 24'535.15

7.9390% 7.9390% 7.9399% 7.9399% 7.9409% 7.9409% 7.9418% 7.9418% 7.9427% 7.9427%

309'000 309'100 309'200 309'300 309'400 309'500 309'600 309'700 309'800 309'900

26'265.00 26'273.50 26'282.00 26'290.50 26'299.00 26'307.50 26'316.00 26'324.50 26'333.00 26'341.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

24'546.00 24'553.95 24'564.80 24'572.75 24'583.60 24'591.55 24'602.40 24'610.35 24'621.20 24'629.15

7.9437% 7.9437% 7.9446% 7.9446% 7.9456% 7.9456% 7.9465% 7.9465% 7.9474% 7.9474%

61

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

310'000 310'100 310'200 310'300 310'400 310'500 310'600 310'700 310'800 310'900

26'350.00 26'358.50 26'367.00 26'375.50 26'384.00 26'392.50 26'401.00 26'409.50 26'418.00 26'426.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

24'640.00 24'647.95 24'658.80 24'666.75 24'677.60 24'685.55 24'696.40 24'704.35 24'715.20 24'723.15

7.9484% 7.9484% 7.9493% 7.9493% 7.9503% 7.9503% 7.9512% 7.9512% 7.9521% 7.9521%

311'000 311'100 311'200 311'300 311'400 311'500 311'600 311'700 311'800 311'900

26'435.00 26'443.50 26'452.00 26'460.50 26'469.00 26'477.50 26'486.00 26'494.50 26'503.00 26'511.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

24'734.00 24'741.95 24'752.80 24'760.75 24'771.60 24'779.55 24'790.40 24'798.35 24'809.20 24'817.15

7.9531% 7.9531% 7.9540% 7.9540% 7.9549% 7.9549% 7.9558% 7.9558% 7.9568% 7.9568%

312'000 312'100 312'200 312'300 312'400 312'500 312'600 312'700 312'800 312'900

26'520.00 26'528.50 26'537.00 26'545.50 26'554.00 26'562.50 26'571.00 26'579.50 26'588.00 26'596.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

24'828.00 24'835.95 24'846.80 24'854.75 24'865.60 24'873.55 24'884.40 24'892.35 24'903.20 24'911.15

7.9577% 7.9577% 7.9586% 7.9586% 7.9595% 7.9595% 7.9605% 7.9605% 7.9614% 7.9614%

313'000 313'100 313'200 313'300 313'400 313'500 313'600 313'700 313'800 313'900

26'605.00 26'613.50 26'622.00 26'630.50 26'639.00 26'647.50 26'656.00 26'664.50 26'673.00 26'681.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

24'922.00 24'929.95 24'940.80 24'948.75 24'959.60 24'967.55 24'978.40 24'986.35 24'997.20 25'005.15

7.9623% 7.9623% 7.9632% 7.9632% 7.9641% 7.9641% 7.9651% 7.9651% 7.9660% 7.9660%

314'000 314'100 314'200 314'300 314'400 314'500 314'600 314'700 314'800 314'900

26'690.00 26'698.50 26'707.00 26'715.50 26'724.00 26'732.50 26'741.00 26'749.50 26'758.00 26'766.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

25'016.00 25'023.95 25'034.80 25'042.75 25'053.60 25'061.55 25'072.40 25'080.35 25'091.20 25'099.15

7.9669% 7.9669% 7.9678% 7.9678% 7.9687% 7.9687% 7.9696% 7.9696% 7.9705% 7.9705%

62

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

315'000 315'100 315'200 315'300 315'400 315'500 315'600 315'700 315'800 315'900

26'775.00 26'783.50 26'792.00 26'800.50 26'809.00 26'817.50 26'826.00 26'834.50 26'843.00 26'851.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

25'110.00 25'117.95 25'128.80 25'136.75 25'147.60 25'155.55 25'166.40 25'174.35 25'185.20 25'193.20

7.9714% 7.9714% 7.9723% 7.9723% 7.9732% 7.9732% 7.9741% 7.9741% 7.9750% 7.9750%

316'000 316'100 316'200 316'300 316'400 316'500 316'600 316'700 316'800 316'900

26'860.00 26'868.50 26'877.00 26'885.50 26'894.00 26'902.50 26'911.00 26'919.50 26'928.00 26'936.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

25'204.00 25'212.00 25'222.80 25'230.80 25'241.60 25'249.60 25'260.40 25'268.40 25'279.20 25'287.20

7.9759% 7.9759% 7.9769% 7.9769% 7.9777% 7.9777% 7.9786% 7.9786% 7.9795% 7.9795%

317'000 317'100 317'200 317'300 317'400 317'500 317'600 317'700 317'800 317'900

26'945.00 26'953.50 26'962.00 26'970.50 26'979.00 26'987.50 26'996.00 27'004.50 27'013.00 27'021.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

25'298.00 25'306.00 25'316.80 25'324.80 25'335.60 25'343.60 25'354.40 25'362.40 25'373.20 25'381.20

7.9804% 7.9804% 7.9813% 7.9813% 7.9822% 7.9822% 7.9831% 7.9831% 7.9840% 7.9840%

318'000 318'100 318'200 318'300 318'400 318'500 318'600 318'700 318'800 318'900

27'030.00 27'038.50 27'047.00 27'055.50 27'064.00 27'072.50 27'081.00 27'089.50 27'098.00 27'106.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

25'392.00 25'400.00 25'410.80 25'418.80 25'429.60 25'437.60 25'448.40 25'456.40 25'467.20 25'475.20

7.9849% 7.9849% 7.9858% 7.9858% 7.9867% 7.9867% 7.9876% 7.9876% 7.9885% 7.9885%

319'000 319'100 319'200 319'300 319'400 319'500 319'600 319'700 319'800 319'900

27'115.00 27'123.50 27'132.00 27'140.50 27'149.00 27'157.50 27'166.00 27'174.50 27'183.00 27'191.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

25'486.00 25'494.00 25'504.80 25'512.80 25'523.60 25'531.60 25'542.40 25'550.40 25'561.20 25'569.20

7.9893% 7.9893% 7.9902% 7.9902% 7.9911% 7.9911% 7.9920% 7.9920% 7.9929% 7.9929%

63

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

320'000 320'100 320'200 320'300 320'400 320'500 320'600 320'700 320'800 320'900

27'200.00 27'208.50 27'217.00 27'225.50 27'234.00 27'242.50 27'251.00 27'259.50 27'268.00 27'276.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

25'580.00 25'588.00 25'598.80 25'606.80 25'617.60 25'625.60 25'636.40 25'644.40 25'655.20 25'663.20

7.9938% 7.9938% 7.9946% 7.9946% 7.9955% 7.9955% 7.9964% 7.9964% 7.9973% 7.9973%

321'000 321'100 321'200 321'300 321'400 321'500 321'600 321'700 321'800 321'900

27'285.00 27'293.50 27'302.00 27'310.50 27'319.00 27'327.50 27'336.00 27'344.50 27'353.00 27'361.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

25'674.00 25'682.00 25'692.80 25'700.80 25'711.60 25'719.60 25'730.40 25'738.40 25'749.20 25'757.20

7.9981% 7.9981% 7.9990% 7.9990% 7.9999% 7.9999% 8.0007% 8.0007% 8.0016% 8.0016%

322'000 322'100 322'200 322'300 322'400 322'500 322'600 322'700 322'800 322'900

27'370.00 27'378.50 27'387.00 27'395.50 27'404.00 27'412.50 27'421.00 27'429.50 27'438.00 27'446.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

25'768.00 25'776.00 25'786.80 25'794.80 25'805.60 25'813.60 25'824.40 25'832.40 25'843.20 25'851.20

8.0025% 8.0025% 8.0034% 8.0034% 8.0042% 8.0042% 8.0051% 8.0051% 8.0059% 8.0059%

323'000 323'100 323'200 323'300 323'400 323'500 323'600 323'700 323'800 323'900

27'455.00 27'463.50 27'472.00 27'480.50 27'489.00 27'497.50 27'506.00 27'514.50 27'523.00 27'531.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

25'862.00 25'870.00 25'880.80 25'888.80 25'899.60 25'907.60 25'918.40 25'926.40 25'937.20 25'945.20

8.0068% 8.0068% 8.0077% 8.0077% 8.0085% 8.0085% 8.0094% 8.0094% 8.0103% 8.0103%

324'000 324'100 324'200 324'300 324'400 324'500 324'600 324'700 324'800 324'900

27'540.00 27'548.50 27'557.00 27'565.50 27'574.00 27'582.50 27'591.00 27'599.50 27'608.00 27'616.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

25'956.00 25'964.00 25'974.80 25'982.80 25'993.60 26'001.60 26'012.40 26'020.40 26'031.20 26'039.20

8.0111% 8.0111% 8.0120% 8.0120% 8.0128% 8.0128% 8.0137% 8.0137% 8.0145% 8.0145%

64

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

325'000 325'100 325'200 325'300 325'400 325'500 325'600 325'700 325'800 325'900

27'625.00 27'633.50 27'642.00 27'650.50 27'659.00 27'667.50 27'676.00 27'684.50 27'693.00 27'701.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

26'050.00 26'058.00 26'068.80 26'076.80 26'087.60 26'095.60 26'106.40 26'114.40 26'125.20 26'133.20

8.0154% 8.0154% 8.0162% 8.0162% 8.0171% 8.0171% 8.0179% 8.0179% 8.0188% 8.0188%

326'000 326'100 326'200 326'300 326'400 326'500 326'600 326'700 326'800 326'900

27'710.00 27'718.50 27'727.00 27'735.50 27'744.00 27'752.50 27'761.00 27'769.50 27'778.00 27'786.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

26'144.00 26'152.00 26'162.80 26'170.80 26'181.60 26'189.60 26'200.40 26'208.40 26'219.20 26'227.20

8.0196% 8.0196% 8.0205% 8.0205% 8.0213% 8.0213% 8.0222% 8.0222% 8.0230% 8.0230%

327'000 327'100 327'200 327'300 327'400 327'500 327'600 327'700 327'800 327'900

27'795.00 27'803.50 27'812.00 27'820.50 27'829.00 27'837.50 27'846.00 27'854.50 27'863.00 27'871.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

26'238.00 26'246.00 26'256.80 26'264.80 26'275.60 26'283.65 26'294.40 26'302.45 26'313.20 26'321.25

8.0239% 8.0239% 8.0247% 8.0247% 8.0255% 8.0255% 8.0264% 8.0264% 8.0272% 8.0272%

328'000 328'100 328'200 328'300 328'400 328'500 328'600 328'700 328'800 328'900

27'880.00 27'888.50 27'897.00 27'905.50 27'914.00 27'922.50 27'931.00 27'939.50 27'948.00 27'956.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

26'332.00 26'340.05 26'350.80 26'358.85 26'369.60 26'377.65 26'388.40 26'396.45 26'407.20 26'415.25

8.0280% 8.0280% 8.0289% 8.0289% 8.0297% 8.0297% 8.0306% 8.0306% 8.0314% 8.0314%

329'000 329'100 329'200 329'300 329'400 329'500 329'600 329'700 329'800 329'900

27'965.00 27'973.50 27'982.00 27'990.50 27'999.00 28'007.50 28'016.00 28'024.50 28'033.00 28'041.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

26'426.00 26'434.05 26'444.80 26'452.85 26'463.60 26'471.65 26'482.40 26'490.45 26'501.20 26'509.25

8.0322% 8.0322% 8.0330% 8.0330% 8.0339% 8.0339% 8.0347% 8.0347% 8.0355% 8.0355%

65

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

330'000 330'100 330'200 330'300 330'400 330'500 330'600 330'700 330'800 330'900

28'050.00 28'058.50 28'067.00 28'075.50 28'084.00 28'092.50 28'101.00 28'109.50 28'118.00 28'126.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

26'520.00 26'528.05 26'538.80 26'546.85 26'557.60 26'565.65 26'576.40 26'584.45 26'595.20 26'603.25

8.0364% 8.0364% 8.0372% 8.0372% 8.0380% 8.0380% 8.0388% 8.0388% 8.0397% 8.0397%

331'000 331'100 331'200 331'300 331'400 331'500 331'600 331'700 331'800 331'900

28'135.00 28'143.50 28'152.00 28'160.50 28'169.00 28'177.50 28'186.00 28'194.50 28'203.00 28'211.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

26'614.00 26'622.05 26'632.80 26'640.85 26'651.60 26'659.65 26'670.40 26'678.45 26'689.20 26'697.25

8.0405% 8.0405% 8.0413% 8.0413% 8.0421% 8.0421% 8.0429% 8.0429% 8.0438% 8.0438%

332'000 332'100 332'200 332'300 332'400 332'500 332'600 332'700 332'800 332'900

28'220.00 28'228.50 28'237.00 28'245.50 28'254.00 28'262.50 28'271.00 28'279.50 28'288.00 28'296.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

26'708.00 26'716.05 26'726.80 26'734.85 26'745.60 26'753.65 26'764.40 26'772.45 26'783.20 26'791.25

8.0446% 8.0446% 8.0454% 8.0454% 8.0462% 8.0462% 8.0470% 8.0470% 8.0478% 8.0478%

333'000 333'100 333'200 333'300 333'400 333'500 333'600 333'700 333'800 333'900

28'305.00 28'313.50 28'322.00 28'330.50 28'339.00 28'347.50 28'356.00 28'364.50 28'373.00 28'381.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

26'802.00 26'810.05 26'820.80 26'828.85 26'839.60 26'847.65 26'858.40 26'866.45 26'877.20 26'885.25

8.0486% 8.0486% 8.0495% 8.0495% 8.0503% 8.0503% 8.0511% 8.0511% 8.0519% 8.0519%

334'000 334'100 334'200 334'300 334'400 334'500 334'600 334'700 334'800 334'900

28'390.00 28'398.50 28'407.00 28'415.50 28'424.00 28'432.50 28'441.00 28'449.50 28'458.00 28'466.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

26'896.00 26'904.05 26'914.80 26'922.85 26'933.60 26'941.65 26'952.40 26'960.45 26'971.20 26'979.25

8.0527% 8.0527% 8.0535% 8.0535% 8.0543% 8.0543% 8.0551% 8.0551% 8.0559% 8.0559%

66

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

335'000 335'100 335'200 335'300 335'400 335'500 335'600 335'700 335'800 335'900

28'475.00 28'483.50 28'492.00 28'500.50 28'509.00 28'517.50 28'526.00 28'534.50 28'543.00 28'551.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

26'990.00 26'998.05 27'008.80 27'016.85 27'027.60 27'035.65 27'046.40 27'054.45 27'065.20 27'073.25

8.0567% 8.0567% 8.0575% 8.0575% 8.0583% 8.0583% 8.0591% 8.0591% 8.0599% 8.0599%

336'000 336'100 336'200 336'300 336'400 336'500 336'600 336'700 336'800 336'900

28'560.00 28'568.50 28'577.00 28'585.50 28'594.00 28'602.50 28'611.00 28'619.50 28'628.00 28'636.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

27'084.00 27'092.05 27'102.80 27'110.85 27'121.60 27'129.65 27'140.40 27'148.45 27'159.20 27'167.25

8.0607% 8.0607% 8.0615% 8.0615% 8.0623% 8.0623% 8.0631% 8.0631% 8.0639% 8.0639%

337'000 337'100 337'200 337'300 337'400 337'500 337'600 337'700 337'800 337'900

28'645.00 28'653.50 28'662.00 28'670.50 28'679.00 28'687.50 28'696.00 28'704.50 28'713.00 28'721.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

27'178.00 27'186.05 27'196.80 27'204.85 27'215.60 27'223.65 27'234.40 27'242.45 27'253.20 27'261.25

8.0647% 8.0647% 8.0655% 8.0655% 8.0663% 8.0663% 8.0671% 8.0671% 8.0679% 8.0679%

338'000 338'100 338'200 338'300 338'400 338'500 338'600 338'700 338'800 338'900

28'730.00 28'738.50 28'747.00 28'755.50 28'764.00 28'772.50 28'781.00 28'789.50 28'798.00 28'806.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

27'272.00 27'280.05 27'290.80 27'298.85 27'309.60 27'317.65 27'328.40 27'336.45 27'347.20 27'355.25

8.0686% 8.0686% 8.0694% 8.0694% 8.0702% 8.0702% 8.0710% 8.0710% 8.0718% 8.0718%

339'000 339'100 339'200 339'300 339'400 339'500 339'600 339'700 339'800 339'900

28'815.00 28'823.50 28'832.00 28'840.50 28'849.00 28'857.50 28'866.00 28'874.50 28'883.00 28'891.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

27'366.00 27'374.05 27'384.80 27'392.85 27'403.60 27'411.65 27'422.40 27'430.45 27'441.20 27'449.30

8.0726% 8.0726% 8.0733% 8.0733% 8.0741% 8.0741% 8.0749% 8.0749% 8.0757% 8.0757%

67

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

340'000 340'100 340'200 340'300 340'400 340'500 340'600 340'700 340'800 340'900

28'900.00 28'908.50 28'917.00 28'925.50 28'934.00 28'942.50 28'951.00 28'959.50 28'968.00 28'976.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

27'460.00 27'468.10 27'478.80 27'486.90 27'497.60 27'505.70 27'516.40 27'524.50 27'535.20 27'543.30

8.0765% 8.0765% 8.0772% 8.0772% 8.0780% 8.0780% 8.0788% 8.0788% 8.0796% 8.0796%

341'000 341'100 341'200 341'300 341'400 341'500 341'600 341'700 341'800 341'900

28'985.00 28'993.50 29'002.00 29'010.50 29'019.00 29'027.50 29'036.00 29'044.50 29'053.00 29'061.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

27'554.00 27'562.10 27'572.80 27'580.90 27'591.60 27'599.70 27'610.40 27'618.50 27'629.20 27'637.30

8.0804% 8.0804% 8.0811% 8.0811% 8.0819% 8.0819% 8.0827% 8.0827% 8.0834% 8.0834%

342'000 342'100 342'200 342'300 342'400 342'500 342'600 342'700 342'800 342'900

29'070.00 29'078.50 29'087.00 29'095.50 29'104.00 29'112.50 29'121.00 29'129.50 29'138.00 29'146.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

27'648.00 27'656.10 27'666.80 27'674.90 27'685.60 27'693.70 27'704.40 27'712.50 27'723.20 27'731.30

8.0842% 8.0842% 8.0850% 8.0850% 8.0857% 8.0857% 8.0865% 8.0865% 8.0873% 8.0873%

343'000 343'100 343'200 343'300 343'400 343'500 343'600 343'700 343'800 343'900

29'155.00 29'163.50 29'172.00 29'180.50 29'189.00 29'197.50 29'206.00 29'214.50 29'223.00 29'231.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

27'742.00 27'750.10 27'760.80 27'768.90 27'779.60 27'787.70 27'798.40 27'806.50 27'817.20 27'825.30

8.0880% 8.0880% 8.0888% 8.0888% 8.0896% 8.0896% 8.0903% 8.0903% 8.0911% 8.0911%

344'000 344'100 344'200 344'300 344'400 344'500 344'600 344'700 344'800 344'900

29'240.00 29'248.50 29'257.00 29'265.50 29'274.00 29'282.50 29'291.00 29'299.50 29'308.00 29'316.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

27'836.00 27'844.10 27'854.80 27'862.90 27'873.60 27'881.70 27'892.40 27'900.50 27'911.20 27'919.30

8.0919% 8.0919% 8.0926% 8.0926% 8.0934% 8.0934% 8.0941% 8.0941% 8.0949% 8.0949%

68

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

345'000 345'100 345'200 345'300 345'400 345'500 345'600 345'700 345'800 345'900

29'325.00 29'333.50 29'342.00 29'350.50 29'359.00 29'367.50 29'376.00 29'384.50 29'393.00 29'401.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

27'930.00 27'938.10 27'948.80 27'956.90 27'967.60 27'975.70 27'986.40 27'994.50 28'005.20 28'013.30

8.0957% 8.0957% 8.0964% 8.0964% 8.0972% 8.0972% 8.0979% 8.0979% 8.0987% 8.0987%

346'000 346'100 346'200 346'300 346'400 346'500 346'600 346'700 346'800 346'900

29'410.00 29'418.50 29'427.00 29'435.50 29'444.00 29'452.50 29'461.00 29'469.50 29'478.00 29'486.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

28'024.00 28'032.10 28'042.80 28'050.90 28'061.60 28'069.70 28'080.40 28'088.50 28'099.20 28'107.30

8.0994% 8.0994% 8.1002% 8.1002% 8.1009% 8.1009% 8.1017% 8.1017% 8.1024% 8.1024%

347'000 347'100 347'200 347'300 347'400 347'500 347'600 347'700 347'800 347'900

29'495.00 29'503.50 29'512.00 29'520.50 29'529.00 29'537.50 29'546.00 29'554.50 29'563.00 29'571.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

28'118.00 28'126.10 28'136.80 28'144.90 28'155.60 28'163.70 28'174.40 28'182.50 28'193.20 28'201.30

8.1032% 8.1032% 8.1039% 8.1039% 8.1047% 8.1047% 8.1054% 8.1054% 8.1062% 8.1062%

348'000 348'100 348'200 348'300 348'400 348'500 348'600 348'700 348'800 348'900

29'580.00 29'588.50 29'597.00 29'605.50 29'614.00 29'622.50 29'631.00 29'639.50 29'648.00 29'656.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

28'212.00 28'220.10 28'230.80 28'238.90 28'249.60 28'257.70 28'268.40 28'276.50 28'287.20 28'295.30

8.1069% 8.1069% 8.1076% 8.1076% 8.1084% 8.1084% 8.1091% 8.1091% 8.1099% 8.1099%

349'000 349'100 349'200 349'300 349'400 349'500 349'600 349'700 349'800 349'900

29'665.00 29'673.50 29'682.00 29'690.50 29'699.00 29'707.50 29'716.00 29'724.50 29'733.00 29'741.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

28'306.00 28'314.10 28'324.80 28'332.90 28'343.60 28'351.70 28'362.40 28'370.50 28'381.20 28'389.30

8.1106% 8.1106% 8.1113% 8.1113% 8.1121% 8.1121% 8.1128% 8.1128% 8.1136% 8.1136%

69

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

350'000 350'100 350'200 350'300 350'400 350'500 350'600 350'700 350'800 350'900

29'750.00 29'758.50 29'767.00 29'775.50 29'784.00 29'792.50 29'801.00 29'809.50 29'818.00 29'826.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

28'400.00 28'408.10 28'418.80 28'426.90 28'437.60 28'445.70 28'456.40 28'464.50 28'475.20 28'483.30

8.1143% 8.1143% 8.1150% 8.1150% 8.1158% 8.1158% 8.1165% 8.1165% 8.1172% 8.1172%

351'000 351'100 351'200 351'300 351'400 351'500 351'600 351'700 351'800 351'900

29'835.00 29'843.50 29'852.00 29'860.50 29'869.00 29'877.50 29'886.00 29'894.50 29'903.00 29'911.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

28'494.00 28'502.10 28'512.80 28'520.90 28'531.60 28'539.70 28'550.40 28'558.50 28'569.20 28'577.30

8.1179% 8.1179% 8.1187% 8.1187% 8.1194% 8.1194% 8.1201% 8.1201% 8.1209% 8.1209%

352'000 352'100 352'200 352'300 352'400 352'500 352'600 352'700 352'800 352'900

29'920.00 29'928.50 29'937.00 29'945.50 29'954.00 29'962.50 29'971.00 29'979.50 29'988.00 29'996.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

28'588.00 28'596.10 28'606.80 28'614.90 28'625.60 28'633.70 28'644.40 28'652.50 28'663.20 28'671.30

8.1216% 8.1216% 8.1223% 8.1223% 8.1230% 8.1230% 8.1238% 8.1238% 8.1245% 8.1245%

353'000 353'100 353'200 353'300 353'400 353'500 353'600 353'700 353'800 353'900

30'005.00 30'013.50 30'022.00 30'030.50 30'039.00 30'047.50 30'056.00 30'064.50 30'073.00 30'081.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

28'682.00 28'690.15 28'700.80 28'708.95 28'719.60 28'727.75 28'738.40 28'746.55 28'757.20 28'765.35

8.1252% 8.1252% 8.1259% 8.1259% 8.1267% 8.1267% 8.1274% 8.1274% 8.1281% 8.1281%

354'000 354'100 354'200 354'300 354'400 354'500 354'600 354'700 354'800 354'900

30'090.00 30'098.50 30'107.00 30'115.50 30'124.00 30'132.50 30'141.00 30'149.50 30'158.00 30'166.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

28'776.00 28'784.15 28'794.80 28'802.95 28'813.60 28'821.75 28'832.40 28'840.55 28'851.20 28'859.35

8.1288% 8.1288% 8.1295% 8.1295% 8.1302% 8.1302% 8.1310% 8.1310% 8.1317% 8.1317%

70

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

355'000 355'100 355'200 355'300 355'400 355'500 355'600 355'700 355'800 355'900

30'175.00 30'183.50 30'192.00 30'200.50 30'209.00 30'217.50 30'226.00 30'234.50 30'243.00 30'251.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

28'870.00 28'878.15 28'888.80 28'896.95 28'907.60 28'915.75 28'926.40 28'934.55 28'945.20 28'953.35

8.1324% 8.1324% 8.1331% 8.1331% 8.1338% 8.1338% 8.1345% 8.1345% 8.1352% 8.1352%

356'000 356'100 356'200 356'300 356'400 356'500 356'600 356'700 356'800 356'900

30'260.00 30'268.50 30'277.00 30'285.50 30'294.00 30'302.50 30'311.00 30'319.50 30'328.00 30'336.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

28'964.00 28'972.15 28'982.80 28'990.95 29'001.60 29'009.75 29'020.40 29'028.55 29'039.20 29'047.35

8.1360% 8.1360% 8.1367% 8.1367% 8.1374% 8.1374% 8.1381% 8.1381% 8.1388% 8.1388%

357'000 357'100 357'200 357'300 357'400 357'500 357'600 357'700 357'800 357'900

30'345.00 30'353.50 30'362.00 30'370.50 30'379.00 30'387.50 30'396.00 30'404.50 30'413.00 30'421.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

29'058.00 29'066.15 29'076.80 29'084.95 29'095.60 29'103.75 29'114.40 29'122.55 29'133.20 29'141.35

8.1395% 8.1395% 8.1402% 8.1402% 8.1409% 8.1409% 8.1416% 8.1416% 8.1423% 8.1423%

358'000 358'100 358'200 358'300 358'400 358'500 358'600 358'700 358'800 358'900

30'430.00 30'438.50 30'447.00 30'455.50 30'464.00 30'472.50 30'481.00 30'489.50 30'498.00 30'506.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

29'152.00 29'160.15 29'170.80 29'178.95 29'189.60 29'197.75 29'208.40 29'216.55 29'227.20 29'235.35

8.1430% 8.1430% 8.1437% 8.1437% 8.1444% 8.1444% 8.1451% 8.1451% 8.1458% 8.1458%

359'000 359'100 359'200 359'300 359'400 359'500 359'600 359'700 359'800 359'900

30'515.00 30'523.50 30'532.00 30'540.50 30'549.00 30'557.50 30'566.00 30'574.50 30'583.00 30'591.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

29'246.00 29'254.15 29'264.80 29'272.95 29'283.60 29'291.75 29'302.40 29'310.55 29'321.20 29'329.35

8.1465% 8.1465% 8.1472% 8.1472% 8.1479% 8.1479% 8.1486% 8.1486% 8.1493% 8.1493%

71

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

360'000 360'100 360'200 360'300 360'400 360'500 360'600 360'700 360'800 360'900

30'600.00 30'608.50 30'617.00 30'625.50 30'634.00 30'642.50 30'651.00 30'659.50 30'668.00 30'676.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

29'340.00 29'348.15 29'358.80 29'366.95 29'377.60 29'385.75 29'396.40 29'404.55 29'415.20 29'423.35

8.1500% 8.1500% 8.1507% 8.1507% 8.1514% 8.1514% 8.1521% 8.1521% 8.1528% 8.1528%

361'000 361'100 361'200 361'300 361'400 361'500 361'600 361'700 361'800 361'900

30'685.00 30'693.50 30'702.00 30'710.50 30'719.00 30'727.50 30'736.00 30'744.50 30'753.00 30'761.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

29'434.00 29'442.15 29'452.80 29'460.95 29'471.60 29'479.75 29'490.40 29'498.55 29'509.20 29'517.35

8.1535% 8.1535% 8.1542% 8.1542% 8.1548% 8.1548% 8.1555% 8.1555% 8.1562% 8.1562%

362'000 362'100 362'200 362'300 362'400 362'500 362'600 362'700 362'800 362'900

30'770.00 30'778.50 30'787.00 30'795.50 30'804.00 30'812.50 30'821.00 30'829.50 30'838.00 30'846.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

29'528.00 29'536.15 29'546.80 29'554.95 29'565.60 29'573.75 29'584.40 29'592.55 29'603.20 29'611.35

8.1569% 8.1569% 8.1576% 8.1576% 8.1583% 8.1583% 8.1590% 8.1590% 8.1596% 8.1596%

363'000 363'100 363'200 363'300 363'400 363'500 363'600 363'700 363'800 363'900

30'855.00 30'863.50 30'872.00 30'880.50 30'889.00 30'897.50 30'906.00 30'914.50 30'923.00 30'931.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

29'622.00 29'630.15 29'640.80 29'648.95 29'659.60 29'667.75 29'678.40 29'686.55 29'697.20 29'705.35

8.1603% 8.1603% 8.1610% 8.1610% 8.1617% 8.1617% 8.1624% 8.1624% 8.1631% 8.1631%

364'000 364'100 364'200 364'300 364'400 364'500 364'600 364'700 364'800 364'900

30'940.00 30'948.50 30'957.00 30'965.50 30'974.00 30'982.50 30'991.00 30'999.50 31'008.00 31'016.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

29'716.00 29'724.15 29'734.80 29'742.95 29'753.60 29'761.75 29'772.40 29'780.55 29'791.20 29'799.35

8.1637% 8.1637% 8.1644% 8.1644% 8.1651% 8.1651% 8.1658% 8.1658% 8.1664% 8.1664%

72

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

365'000 365'100 365'200 365'300 365'400 365'500 365'600 365'700 365'800 365'900

31'025.00 31'033.50 31'042.00 31'050.50 31'059.00 31'067.50 31'076.00 31'084.50 31'093.00 31'101.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

29'810.00 29'818.15 29'828.80 29'836.95 29'847.60 29'855.75 29'866.40 29'874.55 29'885.20 29'893.35

8.1671% 8.1671% 8.1678% 8.1678% 8.1685% 8.1685% 8.1691% 8.1691% 8.1698% 8.1698%

366'000 366'100 366'200 366'300 366'400 366'500 366'600 366'700 366'800 366'900

31'110.00 31'118.50 31'127.00 31'135.50 31'144.00 31'152.50 31'161.00 31'169.50 31'178.00 31'186.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

29'904.00 29'912.15 29'922.80 29'930.95 29'941.60 29'949.75 29'960.40 29'968.55 29'979.20 29'987.35

8.1705% 8.1705% 8.1712% 8.1712% 8.1718% 8.1718% 8.1725% 8.1725% 8.1732% 8.1732%

367'000 367'100 367'200 367'300 367'400 367'500 367'600 367'700 367'800 367'900

31'195.00 31'203.50 31'212.00 31'220.50 31'229.00 31'237.50 31'246.00 31'254.50 31'263.00 31'271.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

29'998.00 30'006.15 30'016.80 30'024.95 30'035.60 30'043.80 30'054.40 30'062.60 30'073.20 30'081.40

8.1738% 8.1738% 8.1745% 8.1745% 8.1752% 8.1752% 8.1758% 8.1758% 8.1765% 8.1765%

368'000 368'100 368'200 368'300 368'400 368'500 368'600 368'700 368'800 368'900

31'280.00 31'288.50 31'297.00 31'305.50 31'314.00 31'322.50 31'331.00 31'339.50 31'348.00 31'356.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

30'092.00 30'100.20 30'110.80 30'119.00 30'129.60 30'137.80 30'148.40 30'156.60 30'167.20 30'175.40

8.1772% 8.1772% 8.1778% 8.1778% 8.1785% 8.1785% 8.1792% 8.1792% 8.1798% 8.1798%

369'000 369'100 369'200 369'300 369'400 369'500 369'600 369'700 369'800 369'900

31'365.00 31'373.50 31'382.00 31'390.50 31'399.00 31'407.50 31'416.00 31'424.50 31'433.00 31'441.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

30'186.00 30'194.20 30'204.80 30'213.00 30'223.60 30'231.80 30'242.40 30'250.60 30'261.20 30'269.40

8.1805% 8.1805% 8.1811% 8.1811% 8.1818% 8.1818% 8.1825% 8.1825% 8.1831% 8.1831%

73

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

370'000 370'100 370'200 370'300 370'400 370'500 370'600 370'700 370'800 370'900

31'450.00 31'458.50 31'467.00 31'475.50 31'484.00 31'492.50 31'501.00 31'509.50 31'518.00 31'526.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

30'280.00 30'288.20 30'298.80 30'307.00 30'317.60 30'325.80 30'336.40 30'344.60 30'355.20 30'363.40

8.1838% 8.1838% 8.1844% 8.1844% 8.1851% 8.1851% 8.1858% 8.1858% 8.1864% 8.1864%

371'000 371'100 371'200 371'300 371'400 371'500 371'600 371'700 371'800 371'900

31'535.00 31'543.50 31'552.00 31'560.50 31'569.00 31'577.50 31'586.00 31'594.50 31'603.00 31'611.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

30'374.00 30'382.20 30'392.80 30'401.00 30'411.60 30'419.80 30'430.40 30'438.60 30'449.20 30'457.40

8.1871% 8.1871% 8.1877% 8.1877% 8.1884% 8.1884% 8.1890% 8.1890% 8.1897% 8.1897%

372'000 372'100 372'200 372'300 372'400 372'500 372'600 372'700 372'800 372'900

31'620.00 31'628.50 31'637.00 31'645.50 31'654.00 31'662.50 31'671.00 31'679.50 31'688.00 31'696.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

30'468.00 30'476.20 30'486.80 30'495.00 30'505.60 30'513.80 30'524.40 30'532.60 30'543.20 30'551.40

8.1903% 8.1903% 8.1910% 8.1910% 8.1916% 8.1916% 8.1923% 8.1923% 8.1929% 8.1929%

373'000 373'100 373'200 373'300 373'400 373'500 373'600 373'700 373'800 373'900

31'705.00 31'713.50 31'722.00 31'730.50 31'739.00 31'747.50 31'756.00 31'764.50 31'773.00 31'781.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

30'562.00 30'570.20 30'580.80 30'589.00 30'599.60 30'607.80 30'618.40 30'626.60 30'637.20 30'645.40

8.1936% 8.1936% 8.1942% 8.1942% 8.1949% 8.1949% 8.1955% 8.1955% 8.1961% 8.1961%

374'000 374'100 374'200 374'300 374'400 374'500 374'600 374'700 374'800 374'900

31'790.00 31'798.50 31'807.00 31'815.50 31'824.00 31'832.50 31'841.00 31'849.50 31'858.00 31'866.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

30'656.00 30'664.20 30'674.80 30'683.00 30'693.60 30'701.80 30'712.40 30'720.60 30'731.20 30'739.40

8.1968% 8.1968% 8.1974% 8.1974% 8.1981% 8.1981% 8.1987% 8.1987% 8.1994% 8.1994%

74

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

375'000 375'100 375'200 375'300 375'400 375'500 375'600 375'700 375'800 375'900

31'875.00 31'883.50 31'892.00 31'900.50 31'909.00 31'917.50 31'926.00 31'934.50 31'943.00 31'951.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

30'750.00 30'758.20 30'768.80 30'777.00 30'787.60 30'795.80 30'806.40 30'814.60 30'825.20 30'833.40

8.2000% 8.2000% 8.2006% 8.2006% 8.2013% 8.2013% 8.2019% 8.2019% 8.2026% 8.2026%

376'000 376'100 376'200 376'300 376'400 376'500 376'600 376'700 376'800 376'900

31'960.00 31'968.50 31'977.00 31'985.50 31'994.00 32'002.50 32'011.00 32'019.50 32'028.00 32'036.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

30'844.00 30'852.20 30'862.80 30'871.00 30'881.60 30'889.80 30'900.40 30'908.60 30'919.20 30'927.40

8.2032% 8.2032% 8.2038% 8.2038% 8.2045% 8.2045% 8.2051% 8.2051% 8.2057% 8.2057%

377'000 377'100 377'200 377'300 377'400 377'500 377'600 377'700 377'800 377'900

32'045.00 32'053.50 32'062.00 32'070.50 32'079.00 32'087.50 32'096.00 32'104.50 32'113.00 32'121.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

30'938.00 30'946.20 30'956.80 30'965.00 30'975.60 30'983.80 30'994.40 31'002.60 31'013.20 31'021.40

8.2064% 8.2064% 8.2070% 8.2070% 8.2076% 8.2076% 8.2083% 8.2083% 8.2089% 8.2089%

378'000 378'100 378'200 378'300 378'400 378'500 378'600 378'700 378'800 378'900

32'130.00 32'138.50 32'147.00 32'155.50 32'164.00 32'172.50 32'181.00 32'189.50 32'198.00 32'206.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

31'032.00 31'040.20 31'050.80 31'059.00 31'069.60 31'077.80 31'088.40 31'096.60 31'107.20 31'115.40

8.2095% 8.2095% 8.2102% 8.2102% 8.2108% 8.2108% 8.2114% 8.2114% 8.2120% 8.2120%

379'000 379'100 379'200 379'300 379'400 379'500 379'600 379'700 379'800 379'900

32'215.00 32'223.50 32'232.00 32'240.50 32'249.00 32'257.50 32'266.00 32'274.50 32'283.00 32'291.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

31'126.00 31'134.20 31'144.80 31'153.00 31'163.60 31'171.80 31'182.40 31'190.60 31'201.20 31'209.40

8.2127% 8.2127% 8.2133% 8.2133% 8.2139% 8.2139% 8.2145% 8.2145% 8.2152% 8.2152%

75

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

380'000 380'100 380'200 380'300 380'400 380'500 380'600 380'700 380'800 380'900

32'300.00 32'308.50 32'317.00 32'325.50 32'334.00 32'342.50 32'351.00 32'359.50 32'368.00 32'376.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

31'220.00 31'228.20 31'238.80 31'247.00 31'257.60 31'265.80 31'276.40 31'284.60 31'295.20 31'303.40

8.2158% 8.2158% 8.2164% 8.2164% 8.2170% 8.2170% 8.2177% 8.2177% 8.2183% 8.2183%

381'000 381'100 381'200 381'300 381'400 381'500 381'600 381'700 381'800 381'900

32'385.00 32'393.50 32'402.00 32'410.50 32'419.00 32'427.50 32'436.00 32'444.50 32'453.00 32'461.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

31'314.00 31'322.20 31'332.80 31'341.00 31'351.60 31'359.80 31'370.40 31'378.60 31'389.20 31'397.40

8.2189% 8.2189% 8.2195% 8.2195% 8.2201% 8.2201% 8.2208% 8.2208% 8.2214% 8.2214%

382'000 382'100 382'200 382'300 382'400 382'500 382'600 382'700 382'800 382'900

32'470.00 32'478.50 32'487.00 32'495.50 32'504.00 32'512.50 32'521.00 32'529.50 32'538.00 32'546.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

31'408.00 31'416.20 31'426.80 31'435.00 31'445.60 31'453.80 31'464.40 31'472.60 31'483.20 31'491.40

8.2220% 8.2220% 8.2226% 8.2226% 8.2232% 8.2232% 8.2238% 8.2238% 8.2245% 8.2245%

383'000 383'100 383'200 383'300 383'400 383'500 383'600 383'700 383'800 383'900

32'555.00 32'563.50 32'572.00 32'580.50 32'589.00 32'597.50 32'606.00 32'614.50 32'623.00 32'631.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

31'502.00 31'510.25 31'520.80 31'529.05 31'539.60 31'547.85 31'558.40 31'566.65 31'577.20 31'585.45

8.2251% 8.2251% 8.2257% 8.2257% 8.2263% 8.2263% 8.2269% 8.2269% 8.2275% 8.2275%

384'000 384'100 384'200 384'300 384'400 384'500 384'600 384'700 384'800 384'900

32'640.00 32'648.50 32'657.00 32'665.50 32'674.00 32'682.50 32'691.00 32'699.50 32'708.00 32'716.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

31'596.00 31'604.25 31'614.80 31'623.05 31'633.60 31'641.85 31'652.40 31'660.65 31'671.20 31'679.45

8.2281% 8.2281% 8.2287% 8.2287% 8.2293% 8.2293% 8.2300% 8.2300% 8.2306% 8.2306%

76

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

385'000 385'100 385'200 385'300 385'400 385'500 385'600 385'700 385'800 385'900

32'725.00 32'733.50 32'742.00 32'750.50 32'759.00 32'767.50 32'776.00 32'784.50 32'793.00 32'801.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

31'690.00 31'698.25 31'708.80 31'717.05 31'727.60 31'735.85 31'746.40 31'754.65 31'765.20 31'773.45

8.2312% 8.2312% 8.2318% 8.2318% 8.2324% 8.2324% 8.2330% 8.2330% 8.2336% 8.2336%

386'000 386'100 386'200 386'300 386'400 386'500 386'600 386'700 386'800 386'900

32'810.00 32'818.50 32'827.00 32'835.50 32'844.00 32'852.50 32'861.00 32'869.50 32'878.00 32'886.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

31'784.00 31'792.25 31'802.80 31'811.05 31'821.60 31'829.85 31'840.40 31'848.65 31'859.20 31'867.45

8.2342% 8.2342% 8.2348% 8.2348% 8.2354% 8.2354% 8.2360% 8.2360% 8.2366% 8.2366%

387'000 387'100 387'200 387'300 387'400 387'500 387'600 387'700 387'800 387'900

32'895.00 32'903.50 32'912.00 32'920.50 32'929.00 32'937.50 32'946.00 32'954.50 32'963.00 32'971.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

31'878.00 31'886.25 31'896.80 31'905.05 31'915.60 31'923.85 31'934.40 31'942.65 31'953.20 31'961.45

8.2372% 8.2372% 8.2378% 8.2378% 8.2384% 8.2384% 8.2390% 8.2390% 8.2396% 8.2396%

388'000 388'100 388'200 388'300 388'400 388'500 388'600 388'700 388'800 388'900

32'980.00 32'988.50 32'997.00 33'005.50 33'014.00 33'022.50 33'031.00 33'039.50 33'048.00 33'056.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

31'972.00 31'980.25 31'990.80 31'999.05 32'009.60 32'017.85 32'028.40 32'036.65 32'047.20 32'055.45

8.2402% 8.2402% 8.2408% 8.2408% 8.2414% 8.2414% 8.2420% 8.2420% 8.2426% 8.2426%

389'000 389'100 389'200 389'300 389'400 389'500 389'600 389'700 389'800 389'900

33'065.00 33'073.50 33'082.00 33'090.50 33'099.00 33'107.50 33'116.00 33'124.50 33'133.00 33'141.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

32'066.00 32'074.25 32'084.80 32'093.05 32'103.60 32'111.85 32'122.40 32'130.65 32'141.20 32'149.45

8.2432% 8.2432% 8.2438% 8.2438% 8.2444% 8.2444% 8.2450% 8.2450% 8.2456% 8.2456%

77

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

390'000 390'100 390'200 390'300 390'400 390'500 390'600 390'700 390'800 390'900

33'150.00 33'158.50 33'167.00 33'175.50 33'184.00 33'192.50 33'201.00 33'209.50 33'218.00 33'226.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

32'160.00 32'168.25 32'178.80 32'187.05 32'197.60 32'205.85 32'216.40 32'224.65 32'235.20 32'243.45

8.2462% 8.2462% 8.2467% 8.2467% 8.2473% 8.2473% 8.2479% 8.2479% 8.2485% 8.2485%

391'000 391'100 391'200 391'300 391'400 391'500 391'600 391'700 391'800 391'900

33'235.00 33'243.50 33'252.00 33'260.50 33'269.00 33'277.50 33'286.00 33'294.50 33'303.00 33'311.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

32'254.00 32'262.25 32'272.80 32'281.05 32'291.60 32'299.85 32'310.40 32'318.65 32'329.20 32'337.45

8.2491% 8.2491% 8.2497% 8.2497% 8.2503% 8.2503% 8.2509% 8.2509% 8.2515% 8.2515%

392'000 392'100 392'200 392'300 392'400 392'500 392'600 392'700 392'800 392'900

33'320.00 33'328.50 33'337.00 33'345.50 33'354.00 33'362.50 33'371.00 33'379.50 33'388.00 33'396.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

32'348.00 32'356.25 32'366.80 32'375.05 32'385.60 32'393.85 32'404.40 32'412.65 32'423.20 32'431.45

8.2520% 8.2520% 8.2526% 8.2526% 8.2532% 8.2532% 8.2538% 8.2538% 8.2544% 8.2544%

393'000 393'100 393'200 393'300 393'400 393'500 393'600 393'700 393'800 393'900

33'405.00 33'413.50 33'422.00 33'430.50 33'439.00 33'447.50 33'456.00 33'464.50 33'473.00 33'481.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

32'442.00 32'450.25 32'460.80 32'469.05 32'479.60 32'487.85 32'498.40 32'506.65 32'517.20 32'525.45

8.2550% 8.2550% 8.2555% 8.2555% 8.2561% 8.2561% 8.2567% 8.2567% 8.2573% 8.2573%

394'000 394'100 394'200 394'300 394'400 394'500 394'600 394'700 394'800 394'900

33'490.00 33'498.50 33'507.00 33'515.50 33'524.00 33'532.50 33'541.00 33'549.50 33'558.00 33'566.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

32'536.00 32'544.25 32'554.80 32'563.05 32'573.60 32'581.85 32'592.40 32'600.65 32'611.20 32'619.45

8.2579% 8.2579% 8.2584% 8.2584% 8.2590% 8.2590% 8.2596% 8.2596% 8.2602% 8.2602%

78

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

395'000 395'100 395'200 395'300 395'400 395'500 395'600 395'700 395'800 395'900

33'575.00 33'583.50 33'592.00 33'600.50 33'609.00 33'617.50 33'626.00 33'634.50 33'643.00 33'651.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

32'630.00 32'638.25 32'648.80 32'657.05 32'667.60 32'675.85 32'686.40 32'694.65 32'705.20 32'713.45

8.2608% 8.2608% 8.2613% 8.2613% 8.2619% 8.2619% 8.2625% 8.2625% 8.2631% 8.2631%

396'000 396'100 396'200 396'300 396'400 396'500 396'600 396'700 396'800 396'900

33'660.00 33'668.50 33'677.00 33'685.50 33'694.00 33'702.50 33'711.00 33'719.50 33'728.00 33'736.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

32'724.00 32'732.25 32'742.80 32'751.05 32'761.60 32'769.85 32'780.40 32'788.65 32'799.20 32'807.45

8.2636% 8.2636% 8.2642% 8.2642% 8.2648% 8.2648% 8.2654% 8.2654% 8.2659% 8.2659%

397'000 397'100 397'200 397'300 397'400 397'500 397'600 397'700 397'800 397'900

33'745.00 33'753.50 33'762.00 33'770.50 33'779.00 33'787.50 33'796.00 33'804.50 33'813.00 33'821.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

32'818.00 32'826.25 32'836.80 32'845.05 32'855.60 32'863.85 32'874.40 32'882.65 32'893.20 32'901.45

8.2665% 8.2665% 8.2671% 8.2671% 8.2676% 8.2676% 8.2682% 8.2682% 8.2688% 8.2688%

398'000 398'100 398'200 398'300 398'400 398'500 398'600 398'700 398'800 398'900

33'830.00 33'838.50 33'847.00 33'855.50 33'864.00 33'872.50 33'881.00 33'889.50 33'898.00 33'906.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

32'912.00 32'920.25 32'930.80 32'939.05 32'949.60 32'957.85 32'968.40 32'976.65 32'987.20 32'995.45

8.2693% 8.2693% 8.2699% 8.2699% 8.2705% 8.2705% 8.2710% 8.2710% 8.2716% 8.2716%

399'000 399'100 399'200 399'300 399'400 399'500 399'600 399'700 399'800 399'900

33'915.00 33'923.50 33'932.00 33'940.50 33'949.00 33'957.50 33'966.00 33'974.50 33'983.00 33'991.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

33'006.00 33'014.25 33'024.80 33'033.05 33'043.60 33'051.85 33'062.40 33'070.65 33'081.20 33'089.45

8.2722% 8.2722% 8.2727% 8.2727% 8.2733% 8.2733% 8.2739% 8.2739% 8.2744% 8.2744%

79

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

400'000 400'100 400'200 400'300 400'400 400'500 400'600 400'700 400'800 400'900

34'000.00 34'008.50 34'017.00 34'025.50 34'034.00 34'042.50 34'051.00 34'059.50 34'068.00 34'076.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

33'100.00 33'108.30 33'118.80 33'127.10 33'137.60 33'145.90 33'156.40 33'164.70 33'175.20 33'183.50

8.2750% 8.2750% 8.2756% 8.2756% 8.2761% 8.2761% 8.2767% 8.2767% 8.2772% 8.2772%

401'000 401'100 401'200 401'300 401'400 401'500 401'600 401'700 401'800 401'900

34'085.00 34'093.50 34'102.00 34'110.50 34'119.00 34'127.50 34'136.00 34'144.50 34'153.00 34'161.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

33'194.00 33'202.30 33'212.80 33'221.10 33'231.60 33'239.90 33'250.40 33'258.70 33'269.20 33'277.50

8.2778% 8.2778% 8.2784% 8.2784% 8.2789% 8.2789% 8.2795% 8.2795% 8.2800% 8.2800%

402'000 402'100 402'200 402'300 402'400 402'500 402'600 402'700 402'800 402'900

34'170.00 34'178.50 34'187.00 34'195.50 34'204.00 34'212.50 34'221.00 34'229.50 34'238.00 34'246.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

33'288.00 33'296.30 33'306.80 33'315.10 33'325.60 33'333.90 33'344.40 33'352.70 33'363.20 33'371.50

8.2806% 8.2806% 8.2812% 8.2812% 8.2817% 8.2817% 8.2823% 8.2823% 8.2828% 8.2828%

403'000 403'100 403'200 403'300 403'400 403'500 403'600 403'700 403'800 403'900

34'255.00 34'263.50 34'272.00 34'280.50 34'289.00 34'297.50 34'306.00 34'314.50 34'323.00 34'331.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

33'382.00 33'390.30 33'400.80 33'409.10 33'419.60 33'427.90 33'438.40 33'446.70 33'457.20 33'465.50

8.2834% 8.2834% 8.2839% 8.2839% 8.2845% 8.2845% 8.2850% 8.2850% 8.2856% 8.2856%

404'000 404'100 404'200 404'300 404'400 404'500 404'600 404'700 404'800 404'900

34'340.00 34'348.50 34'357.00 34'365.50 34'374.00 34'382.50 34'391.00 34'399.50 34'408.00 34'416.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

33'476.00 33'484.30 33'494.80 33'503.10 33'513.60 33'521.90 33'532.40 33'540.70 33'551.20 33'559.50

8.2861% 8.2861% 8.2867% 8.2867% 8.2872% 8.2872% 8.2878% 8.2878% 8.2883% 8.2883%

80

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

405'000 405'100 405'200 405'300 405'400 405'500 405'600 405'700 405'800 405'900

34'425.00 34'433.50 34'442.00 34'450.50 34'459.00 34'467.50 34'476.00 34'484.50 34'493.00 34'501.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

33'570.00 33'578.30 33'588.80 33'597.10 33'607.60 33'615.90 33'626.40 33'634.70 33'645.20 33'653.50

8.2889% 8.2889% 8.2894% 8.2894% 8.2900% 8.2900% 8.2905% 8.2905% 8.2911% 8.2911%

406'000 406'100 406'200 406'300 406'400 406'500 406'600 406'700 406'800 406'900

34'510.00 34'518.50 34'527.00 34'535.50 34'544.00 34'552.50 34'561.00 34'569.50 34'578.00 34'586.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

33'664.00 33'672.30 33'682.80 33'691.10 33'701.60 33'709.90 33'720.40 33'728.70 33'739.20 33'747.50

8.2916% 8.2916% 8.2922% 8.2922% 8.2927% 8.2927% 8.2933% 8.2933% 8.2938% 8.2938%

407'000 407'100 407'200 407'300 407'400 407'500 407'600 407'700 407'800 407'900

34'595.00 34'603.50 34'612.00 34'620.50 34'629.00 34'637.50 34'646.00 34'654.50 34'663.00 34'671.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

33'758.00 33'766.30 33'776.80 33'785.10 33'795.60 33'803.90 33'814.40 33'822.70 33'833.20 33'841.50

8.2943% 8.2943% 8.2949% 8.2949% 8.2954% 8.2954% 8.2960% 8.2960% 8.2965% 8.2965%

408'000 408'100 408'200 408'300 408'400 408'500 408'600 408'700 408'800 408'900

34'680.00 34'688.50 34'697.00 34'705.50 34'714.00 34'722.50 34'731.00 34'739.50 34'748.00 34'756.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

33'852.00 33'860.30 33'870.80 33'879.10 33'889.60 33'897.90 33'908.40 33'916.70 33'927.20 33'935.50

8.2971% 8.2971% 8.2976% 8.2976% 8.2981% 8.2981% 8.2987% 8.2987% 8.2992% 8.2992%

409'000 409'100 409'200 409'300 409'400 409'500 409'600 409'700 409'800 409'900

34'765.00 34'773.50 34'782.00 34'790.50 34'799.00 34'807.50 34'816.00 34'824.50 34'833.00 34'841.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

33'946.00 33'954.30 33'964.80 33'973.10 33'983.60 33'991.90 34'002.40 34'010.70 34'021.20 34'029.50

8.2998% 8.2998% 8.3003% 8.3003% 8.3008% 8.3008% 8.3014% 8.3014% 8.3019% 8.3019%

81

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

410'000 410'100 410'200 410'300 410'400 410'500 410'600 410'700 410'800 410'900

34'850.00 34'858.50 34'867.00 34'875.50 34'884.00 34'892.50 34'901.00 34'909.50 34'918.00 34'926.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

34'040.00 34'048.30 34'058.80 34'067.10 34'077.60 34'085.90 34'096.40 34'104.70 34'115.20 34'123.50

8.3024% 8.3024% 8.3030% 8.3030% 8.3035% 8.3035% 8.3040% 8.3040% 8.3046% 8.3046%

411'000 411'100 411'200 411'300 411'400 411'500 411'600 411'700 411'800 411'900

34'935.00 34'943.50 34'952.00 34'960.50 34'969.00 34'977.50 34'986.00 34'994.50 35'003.00 35'011.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

34'134.00 34'142.30 34'152.80 34'161.10 34'171.60 34'179.90 34'190.40 34'198.70 34'209.20 34'217.50

8.3051% 8.3051% 8.3056% 8.3056% 8.3062% 8.3062% 8.3067% 8.3067% 8.3072% 8.3072%

412'000 412'100 412'200 412'300 412'400 412'500 412'600 412'700 412'800 412'900

35'020.00 35'028.50 35'037.00 35'045.50 35'054.00 35'062.50 35'071.00 35'079.50 35'088.00 35'096.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

34'228.00 34'236.30 34'246.80 34'255.10 34'265.60 34'273.90 34'284.40 34'292.70 34'303.20 34'311.50

8.3078% 8.3078% 8.3083% 8.3083% 8.3088% 8.3088% 8.3094% 8.3094% 8.3099% 8.3099%

413'000 413'100 413'200 413'300 413'400 413'500 413'600 413'700 413'800 413'900

35'105.00 35'113.50 35'122.00 35'130.50 35'139.00 35'147.50 35'156.00 35'164.50 35'173.00 35'181.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

34'322.00 34'330.30 34'340.80 34'349.10 34'359.60 34'367.90 34'378.40 34'386.70 34'397.20 34'405.50

8.3104% 8.3104% 8.3109% 8.3109% 8.3115% 8.3115% 8.3120% 8.3120% 8.3125% 8.3125%

414'000 414'100 414'200 414'300 414'400 414'500 414'600 414'700 414'800 414'900

35'190.00 35'198.50 35'207.00 35'215.50 35'224.00 35'232.50 35'241.00 35'249.50 35'258.00 35'266.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

34'416.00 34'424.30 34'434.80 34'443.10 34'453.60 34'461.90 34'472.40 34'480.70 34'491.20 34'499.50

8.3130% 8.3130% 8.3136% 8.3136% 8.3141% 8.3141% 8.3146% 8.3146% 8.3151% 8.3151%

82

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

415'000 415'100 415'200 415'300 415'400 415'500 415'600 415'700 415'800 415'900

35'275.00 35'283.50 35'292.00 35'300.50 35'309.00 35'317.50 35'326.00 35'334.50 35'343.00 35'351.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

34'510.00 34'518.30 34'528.80 34'537.10 34'547.60 34'555.90 34'566.40 34'574.70 34'585.20 34'593.50

8.3157% 8.3157% 8.3162% 8.3162% 8.3167% 8.3167% 8.3172% 8.3172% 8.3177% 8.3177%

416'000 416'100 416'200 416'300 416'400 416'500 416'600 416'700 416'800 416'900

35'360.00 35'368.50 35'377.00 35'385.50 35'394.00 35'402.50 35'411.00 35'419.50 35'428.00 35'436.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

34'604.00 34'612.30 34'622.80 34'631.10 34'641.60 34'649.90 34'660.40 34'668.70 34'679.20 34'687.50

8.3183% 8.3183% 8.3188% 8.3188% 8.3193% 8.3193% 8.3198% 8.3198% 8.3203% 8.3203%

417'000 417'100 417'200 417'300 417'400 417'500 417'600 417'700 417'800 417'900

35'445.00 35'453.50 35'462.00 35'470.50 35'479.00 35'487.50 35'496.00 35'504.50 35'513.00 35'521.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

34'698.00 34'706.30 34'716.80 34'725.10 34'735.60 34'743.90 34'754.40 34'762.70 34'773.20 34'781.50

8.3209% 8.3209% 8.3214% 8.3214% 8.3219% 8.3219% 8.3224% 8.3224% 8.3229% 8.3229%

418'000 418'100 418'200 418'300 418'400 418'500 418'600 418'700 418'800 418'900

35'530.00 35'538.50 35'547.00 35'555.50 35'564.00 35'572.50 35'581.00 35'589.50 35'598.00 35'606.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

34'792.00 34'800.30 34'810.80 34'819.10 34'829.60 34'837.90 34'848.40 34'856.70 34'867.20 34'875.55

8.3234% 8.3234% 8.3240% 8.3240% 8.3245% 8.3245% 8.3250% 8.3250% 8.3255% 8.3255%

419'000 419'100 419'200 419'300 419'400 419'500 419'600 419'700 419'800 419'900

35'615.00 35'623.50 35'632.00 35'640.50 35'649.00 35'657.50 35'666.00 35'674.50 35'683.00 35'691.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

34'886.00 34'894.35 34'904.80 34'913.15 34'923.60 34'931.95 34'942.40 34'950.75 34'961.20 34'969.55

8.3260% 8.3260% 8.3265% 8.3265% 8.3270% 8.3270% 8.3276% 8.3276% 8.3281% 8.3281%

83

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

420'000 420'100 420'200 420'300 420'400 420'500 420'600 420'700 420'800 420'900

35'700.00 35'708.50 35'717.00 35'725.50 35'734.00 35'742.50 35'751.00 35'759.50 35'768.00 35'776.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

34'980.00 34'988.35 34'998.80 35'007.15 35'017.60 35'025.95 35'036.40 35'044.75 35'055.20 35'063.55

8.3286% 8.3286% 8.3291% 8.3291% 8.3296% 8.3296% 8.3301% 8.3301% 8.3306% 8.3306%

421'000 421'100 421'200 421'300 421'400 421'500 421'600 421'700 421'800 421'900

35'785.00 35'793.50 35'802.00 35'810.50 35'819.00 35'827.50 35'836.00 35'844.50 35'853.00 35'861.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

35'074.00 35'082.35 35'092.80 35'101.15 35'111.60 35'119.95 35'130.40 35'138.75 35'149.20 35'157.55

8.3311% 8.3311% 8.3316% 8.3316% 8.3321% 8.3321% 8.3326% 8.3326% 8.3331% 8.3331%

422'000 422'100 422'200 422'300 422'400 422'500 422'600 422'700 422'800 422'900

35'870.00 35'878.50 35'887.00 35'895.50 35'904.00 35'912.50 35'921.00 35'929.50 35'938.00 35'946.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

35'168.00 35'176.35 35'186.80 35'195.15 35'205.60 35'213.95 35'224.40 35'232.75 35'243.20 35'251.55

8.3336% 8.3336% 8.3342% 8.3342% 8.3347% 8.3347% 8.3352% 8.3352% 8.3357% 8.3357%

423'000 423'100 423'200 423'300 423'400 423'500 423'600 423'700 423'800 423'900

35'955.00 35'963.50 35'972.00 35'980.50 35'989.00 35'997.50 36'006.00 36'014.50 36'023.00 36'031.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

35'262.00 35'270.35 35'280.80 35'289.15 35'299.60 35'307.95 35'318.40 35'326.75 35'337.20 35'345.55

8.3362% 8.3362% 8.3367% 8.3367% 8.3372% 8.3372% 8.3377% 8.3377% 8.3382% 8.3382%

424'000 424'100 424'200 424'300 424'400 424'500 424'600 424'700 424'800 424'900

36'040.00 36'048.50 36'057.00 36'065.50 36'074.00 36'082.50 36'091.00 36'099.50 36'108.00 36'116.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

35'356.00 35'364.35 35'374.80 35'383.15 35'393.60 35'401.95 35'412.40 35'420.75 35'431.20 35'439.55

8.3387% 8.3387% 8.3392% 8.3392% 8.3397% 8.3397% 8.3402% 8.3402% 8.3407% 8.3407%

84

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

425'000 425'100 425'200 425'300 425'400 425'500 425'600 425'700 425'800 425'900

36'125.00 36'133.50 36'142.00 36'150.50 36'159.00 36'167.50 36'176.00 36'184.50 36'193.00 36'201.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

35'450.00 35'458.35 35'468.80 35'477.15 35'487.60 35'495.95 35'506.40 35'514.75 35'525.20 35'533.55

8.3412% 8.3412% 8.3417% 8.3417% 8.3422% 8.3422% 8.3427% 8.3427% 8.3432% 8.3432%

426'000 426'100 426'200 426'300 426'400 426'500 426'600 426'700 426'800 426'900

36'210.00 36'218.50 36'227.00 36'235.50 36'244.00 36'252.50 36'261.00 36'269.50 36'278.00 36'286.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

35'544.00 35'552.35 35'562.80 35'571.15 35'581.60 35'589.95 35'600.40 35'608.75 35'619.20 35'627.55

8.3437% 8.3437% 8.3442% 8.3442% 8.3447% 8.3447% 8.3451% 8.3451% 8.3456% 8.3456%

427'000 427'100 427'200 427'300 427'400 427'500 427'600 427'700 427'800 427'900

36'295.00 36'303.50 36'312.00 36'320.50 36'329.00 36'337.50 36'346.00 36'354.50 36'363.00 36'371.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

35'638.00 35'646.35 35'656.80 35'665.15 35'675.60 35'683.95 35'694.40 35'702.75 35'713.20 35'721.55

8.3461% 8.3461% 8.3466% 8.3466% 8.3471% 8.3471% 8.3476% 8.3476% 8.3481% 8.3481%

428'000 428'100 428'200 428'300 428'400 428'500 428'600 428'700 428'800 428'900

36'380.00 36'388.50 36'397.00 36'405.50 36'414.00 36'422.50 36'431.00 36'439.50 36'448.00 36'456.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

35'732.00 35'740.35 35'750.80 35'759.15 35'769.60 35'777.95 35'788.40 35'796.75 35'807.20 35'815.55

8.3486% 8.3486% 8.3491% 8.3491% 8.3496% 8.3496% 8.3501% 8.3501% 8.3506% 8.3506%

429'000 429'100 429'200 429'300 429'400 429'500 429'600 429'700 429'800 429'900

36'465.00 36'473.50 36'482.00 36'490.50 36'499.00 36'507.50 36'516.00 36'524.50 36'533.00 36'541.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

35'826.00 35'834.35 35'844.80 35'853.15 35'863.60 35'871.95 35'882.40 35'890.75 35'901.20 35'909.55

8.3510% 8.3510% 8.3515% 8.3515% 8.3520% 8.3520% 8.3525% 8.3525% 8.3530% 8.3530%

85

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

430'000 430'100 430'200 430'300 430'400 430'500 430'600 430'700 430'800 430'900

36'550.00 36'558.50 36'567.00 36'575.50 36'584.00 36'592.50 36'601.00 36'609.50 36'618.00 36'626.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

35'920.00 35'928.35 35'938.80 35'947.15 35'957.60 35'965.95 35'976.40 35'984.75 35'995.20 36'003.55

8.3535% 8.3535% 8.3540% 8.3540% 8.3545% 8.3545% 8.3549% 8.3549% 8.3554% 8.3554%

431'000 431'100 431'200 431'300 431'400 431'500 431'600 431'700 431'800 431'900

36'635.00 36'643.50 36'652.00 36'660.50 36'669.00 36'677.50 36'686.00 36'694.50 36'703.00 36'711.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

36'014.00 36'022.35 36'032.80 36'041.15 36'051.60 36'059.95 36'070.40 36'078.75 36'089.20 36'097.55

8.3559% 8.3559% 8.3564% 8.3564% 8.3569% 8.3569% 8.3574% 8.3574% 8.3579% 8.3579%

432'000 432'100 432'200 432'300 432'400 432'500 432'600 432'700 432'800 432'900

36'720.00 36'728.50 36'737.00 36'745.50 36'754.00 36'762.50 36'771.00 36'779.50 36'788.00 36'796.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

36'108.00 36'116.35 36'126.80 36'135.15 36'145.60 36'153.95 36'164.40 36'172.75 36'183.20 36'191.55

8.3583% 8.3583% 8.3588% 8.3588% 8.3593% 8.3593% 8.3598% 8.3598% 8.3603% 8.3603%

433'000 433'100 433'200 433'300 433'400 433'500 433'600 433'700 433'800 433'900

36'805.00 36'813.50 36'822.00 36'830.50 36'839.00 36'847.50 36'856.00 36'864.50 36'873.00 36'881.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

36'202.00 36'210.35 36'220.80 36'229.15 36'239.60 36'247.95 36'258.40 36'266.75 36'277.20 36'285.55

8.3607% 8.3607% 8.3612% 8.3612% 8.3617% 8.3617% 8.3622% 8.3622% 8.3627% 8.3627%

434'000 434'100 434'200 434'300 434'400 434'500 434'600 434'700 434'800 434'900

36'890.00 36'898.50 36'907.00 36'915.50 36'924.00 36'932.50 36'941.00 36'949.50 36'958.00 36'966.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

36'296.00 36'304.35 36'314.80 36'323.15 36'333.60 36'341.95 36'352.40 36'360.75 36'371.20 36'379.55

8.3631% 8.3631% 8.3636% 8.3636% 8.3641% 8.3641% 8.3646% 8.3646% 8.3650% 8.3650%

86

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

435'000 435'100 435'200 435'300 435'400 435'500 435'600 435'700 435'800 435'900

36'975.00 36'983.50 36'992.00 37'000.50 37'009.00 37'017.50 37'026.00 37'034.50 37'043.00 37'051.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

36'390.00 36'398.35 36'408.80 36'417.15 36'427.60 36'435.95 36'446.40 36'454.75 36'465.20 36'473.55

8.3655% 8.3655% 8.3660% 8.3660% 8.3665% 8.3665% 8.3669% 8.3669% 8.3674% 8.3674%

436'000 436'100 436'200 436'300 436'400 436'500 436'600 436'700 436'800 436'900

37'060.00 37'068.50 37'077.00 37'085.50 37'094.00 37'102.50 37'111.00 37'119.50 37'128.00 37'136.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

36'484.00 36'492.35 36'502.80 36'511.15 36'521.60 36'529.95 36'540.40 36'548.75 36'559.20 36'567.55

8.3679% 8.3679% 8.3684% 8.3684% 8.3688% 8.3688% 8.3693% 8.3693% 8.3698% 8.3698%

437'000 437'100 437'200 437'300 437'400 437'500 437'600 437'700 437'800 437'900

37'145.00 37'153.50 37'162.00 37'170.50 37'179.00 37'187.50 37'196.00 37'204.50 37'213.00 37'221.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

36'578.00 36'586.35 36'596.80 36'605.15 36'615.60 36'623.95 36'634.40 36'642.75 36'653.20 36'661.55

8.3703% 8.3703% 8.3707% 8.3707% 8.3712% 8.3712% 8.3717% 8.3717% 8.3721% 8.3721%

438'000 438'100 438'200 438'300 438'400 438'500 438'600 438'700 438'800 438'900

37'230.00 37'238.50 37'247.00 37'255.50 37'264.00 37'272.50 37'281.00 37'289.50 37'298.00 37'306.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

36'672.00 36'680.35 36'690.80 36'699.15 36'709.60 36'717.95 36'728.40 36'736.75 36'747.20 36'755.55

8.3726% 8.3726% 8.3731% 8.3731% 8.3735% 8.3735% 8.3740% 8.3740% 8.3745% 8.3745%

439'000 439'100 439'200 439'300 439'400 439'500 439'600 439'700 439'800 439'900

37'315.00 37'323.50 37'332.00 37'340.50 37'349.00 37'357.50 37'366.00 37'374.50 37'383.00 37'391.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

36'766.00 36'774.35 36'784.80 36'793.20 36'803.60 36'812.00 36'822.40 36'830.80 36'841.20 36'849.60

8.3749% 8.3749% 8.3754% 8.3754% 8.3759% 8.3759% 8.3763% 8.3763% 8.3768% 8.3768%

87

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

440'000 440'100 440'200 440'300 440'400 440'500 440'600 440'700 440'800 440'900

37'400.00 37'408.50 37'417.00 37'425.50 37'434.00 37'442.50 37'451.00 37'459.50 37'468.00 37'476.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

36'860.00 36'868.40 36'878.80 36'887.20 36'897.60 36'906.00 36'916.40 36'924.80 36'935.20 36'943.60

8.3773% 8.3773% 8.3777% 8.3777% 8.3782% 8.3782% 8.3787% 8.3787% 8.3791% 8.3791%

441'000 441'100 441'200 441'300 441'400 441'500 441'600 441'700 441'800 441'900

37'485.00 37'493.50 37'502.00 37'510.50 37'519.00 37'527.50 37'536.00 37'544.50 37'553.00 37'561.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

36'954.00 36'962.40 36'972.80 36'981.20 36'991.60 37'000.00 37'010.40 37'018.80 37'029.20 37'037.60

8.3796% 8.3796% 8.3801% 8.3801% 8.3805% 8.3805% 8.3810% 8.3810% 8.3814% 8.3814%

442'000 442'100 442'200 442'300 442'400 442'500 442'600 442'700 442'800 442'900

37'570.00 37'578.50 37'587.00 37'595.50 37'604.00 37'612.50 37'621.00 37'629.50 37'638.00 37'646.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

37'048.00 37'056.40 37'066.80 37'075.20 37'085.60 37'094.00 37'104.40 37'112.80 37'123.20 37'131.60

8.3819% 8.3819% 8.3824% 8.3824% 8.3828% 8.3828% 8.3833% 8.3833% 8.3837% 8.3837%

443'000 443'100 443'200 443'300 443'400 443'500 443'600 443'700 443'800 443'900

37'655.00 37'663.50 37'672.00 37'680.50 37'689.00 37'697.50 37'706.00 37'714.50 37'723.00 37'731.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

37'142.00 37'150.40 37'160.80 37'169.20 37'179.60 37'188.00 37'198.40 37'206.80 37'217.20 37'225.60

8.3842% 8.3842% 8.3847% 8.3847% 8.3851% 8.3851% 8.3856% 8.3856% 8.3860% 8.3860%

444'000 444'100 444'200 444'300 444'400 444'500 444'600 444'700 444'800 444'900

37'740.00 37'748.50 37'757.00 37'765.50 37'774.00 37'782.50 37'791.00 37'799.50 37'808.00 37'816.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

37'236.00 37'244.40 37'254.80 37'263.20 37'273.60 37'282.00 37'292.40 37'300.80 37'311.20 37'319.60

8.3865% 8.3865% 8.3869% 8.3869% 8.3874% 8.3874% 8.3879% 8.3879% 8.3883% 8.3883%

88

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

445'000 445'100 445'200 445'300 445'400 445'500 445'600 445'700 445'800 445'900

37'825.00 37'833.50 37'842.00 37'850.50 37'859.00 37'867.50 37'876.00 37'884.50 37'893.00 37'901.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

37'330.00 37'338.40 37'348.80 37'357.20 37'367.60 37'376.00 37'386.40 37'394.80 37'405.20 37'413.60

8.3888% 8.3888% 8.3892% 8.3892% 8.3897% 8.3897% 8.3901% 8.3901% 8.3906% 8.3906%

446'000 446'100 446'200 446'300 446'400 446'500 446'600 446'700 446'800 446'900

37'910.00 37'918.50 37'927.00 37'935.50 37'944.00 37'952.50 37'961.00 37'969.50 37'978.00 37'986.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

37'424.00 37'432.40 37'442.80 37'451.20 37'461.60 37'470.00 37'480.40 37'488.80 37'499.20 37'507.60

8.3910% 8.3910% 8.3915% 8.3915% 8.3919% 8.3919% 8.3924% 8.3924% 8.3928% 8.3928%

447'000 447'100 447'200 447'300 447'400 447'500 447'600 447'700 447'800 447'900

37'995.00 38'003.50 38'012.00 38'020.50 38'029.00 38'037.50 38'046.00 38'054.50 38'063.00 38'071.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

37'518.00 37'526.40 37'536.80 37'545.20 37'555.60 37'564.00 37'574.40 37'582.80 37'593.20 37'601.60

8.3933% 8.3933% 8.3937% 8.3937% 8.3942% 8.3942% 8.3946% 8.3946% 8.3951% 8.3951%

448'000 448'100 448'200 448'300 448'400 448'500 448'600 448'700 448'800 448'900

38'080.00 38'088.50 38'097.00 38'105.50 38'114.00 38'122.50 38'131.00 38'139.50 38'148.00 38'156.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

37'612.00 37'620.40 37'630.80 37'639.20 37'649.60 37'658.00 37'668.40 37'676.80 37'687.20 37'695.60

8.3955% 8.3955% 8.3960% 8.3960% 8.3964% 8.3964% 8.3969% 8.3969% 8.3973% 8.3973%

449'000 449'100 449'200 449'300 449'400 449'500 449'600 449'700 449'800 449'900

38'165.00 38'173.50 38'182.00 38'190.50 38'199.00 38'207.50 38'216.00 38'224.50 38'233.00 38'241.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

37'706.00 37'714.40 37'724.80 37'733.20 37'743.60 37'752.00 37'762.40 37'770.80 37'781.20 37'789.60

8.3978% 8.3978% 8.3982% 8.3982% 8.3987% 8.3987% 8.3991% 8.3991% 8.3996% 8.3996%

89

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

450'000 450'100 450'200 450'300 450'400 450'500 450'600 450'700 450'800 450'900

38'250.00 38'258.50 38'267.00 38'275.50 38'284.00 38'292.50 38'301.00 38'309.50 38'318.00 38'326.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

37'800.00 37'808.40 37'818.80 37'827.20 37'837.60 37'846.00 37'856.40 37'864.80 37'875.20 37'883.60

8.4000% 8.4000% 8.4004% 8.4004% 8.4009% 8.4009% 8.4013% 8.4013% 8.4018% 8.4018%

451'000 451'100 451'200 451'300 451'400 451'500 451'600 451'700 451'800 451'900

38'335.00 38'343.50 38'352.00 38'360.50 38'369.00 38'377.50 38'386.00 38'394.50 38'403.00 38'411.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

37'894.00 37'902.40 37'912.80 37'921.20 37'931.60 37'940.00 37'950.40 37'958.80 37'969.20 37'977.60

8.4022% 8.4022% 8.4027% 8.4027% 8.4031% 8.4031% 8.4035% 8.4035% 8.4040% 8.4040%

452'000 452'100 452'200 452'300 452'400 452'500 452'600 452'700 452'800 452'900

38'420.00 38'428.50 38'437.00 38'445.50 38'454.00 38'462.50 38'471.00 38'479.50 38'488.00 38'496.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

37'988.00 37'996.40 38'006.80 38'015.20 38'025.60 38'034.00 38'044.40 38'052.80 38'063.20 38'071.60

8.4044% 8.4044% 8.4049% 8.4049% 8.4053% 8.4053% 8.4057% 8.4057% 8.4062% 8.4062%

453'000 453'100 453'200 453'300 453'400 453'500 453'600 453'700 453'800 453'900

38'505.00 38'513.50 38'522.00 38'530.50 38'539.00 38'547.50 38'556.00 38'564.50 38'573.00 38'581.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

38'082.00 38'090.40 38'100.80 38'109.20 38'119.60 38'128.00 38'138.40 38'146.80 38'157.20 38'165.60

8.4066% 8.4066% 8.4071% 8.4071% 8.4075% 8.4075% 8.4079% 8.4079% 8.4084% 8.4084%

454'000 454'100 454'200 454'300 454'400 454'500 454'600 454'700 454'800 454'900

38'590.00 38'598.50 38'607.00 38'615.50 38'624.00 38'632.50 38'641.00 38'649.50 38'658.00 38'666.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

38'176.00 38'184.40 38'194.80 38'203.20 38'213.60 38'222.00 38'232.40 38'240.80 38'251.20 38'259.60

8.4088% 8.4088% 8.4092% 8.4092% 8.4097% 8.4097% 8.4101% 8.4101% 8.4106% 8.4106%

90

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

455'000 455'100 455'200 455'300 455'400 455'500 455'600 455'700 455'800 455'900

38'675.00 38'683.50 38'692.00 38'700.50 38'709.00 38'717.50 38'726.00 38'734.50 38'743.00 38'751.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

38'270.00 38'278.40 38'288.80 38'297.20 38'307.60 38'316.00 38'326.40 38'334.80 38'345.20 38'353.60

8.4110% 8.4110% 8.4114% 8.4114% 8.4119% 8.4119% 8.4123% 8.4123% 8.4127% 8.4127%

456'000 456'100 456'200 456'300 456'400 456'500 456'600 456'700 456'800 456'900

38'760.00 38'768.50 38'777.00 38'785.50 38'794.00 38'802.50 38'811.00 38'819.50 38'828.00 38'836.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

38'364.00 38'372.40 38'382.80 38'391.20 38'401.60 38'410.00 38'420.40 38'428.80 38'439.20 38'447.60

8.4132% 8.4132% 8.4136% 8.4136% 8.4140% 8.4140% 8.4145% 8.4145% 8.4149% 8.4149%

457'000 457'100 457'200 457'300 457'400 457'500 457'600 457'700 457'800 457'900

38'845.00 38'853.50 38'862.00 38'870.50 38'879.00 38'887.50 38'896.00 38'904.50 38'913.00 38'921.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

38'458.00 38'466.40 38'476.80 38'485.20 38'495.60 38'504.00 38'514.40 38'522.80 38'533.20 38'541.60

8.4153% 8.4153% 8.4157% 8.4157% 8.4162% 8.4162% 8.4166% 8.4166% 8.4170% 8.4170%

458'000 458'100 458'200 458'300 458'400 458'500 458'600 458'700 458'800 458'900

38'930.00 38'938.50 38'947.00 38'955.50 38'964.00 38'972.50 38'981.00 38'989.50 38'998.00 39'006.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

38'552.00 38'560.40 38'570.80 38'579.20 38'589.60 38'598.00 38'608.40 38'616.80 38'627.20 38'635.60

8.4175% 8.4175% 8.4179% 8.4179% 8.4183% 8.4183% 8.4188% 8.4188% 8.4192% 8.4192%

459'000 459'100 459'200 459'300 459'400 459'500 459'600 459'700 459'800 459'900

39'015.00 39'023.50 39'032.00 39'040.50 39'049.00 39'057.50 39'066.00 39'074.50 39'083.00 39'091.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

38'646.00 38'654.40 38'664.80 38'673.20 38'683.60 38'692.00 38'702.40 38'710.80 38'721.20 38'729.60

8.4196% 8.4196% 8.4200% 8.4200% 8.4205% 8.4205% 8.4209% 8.4209% 8.4213% 8.4213%

91

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

460'000 460'100 460'200 460'300 460'400 460'500 460'600 460'700 460'800 460'900

39'100.00 39'108.50 39'117.00 39'125.50 39'134.00 39'142.50 39'151.00 39'159.50 39'168.00 39'176.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

38'740.00 38'748.40 38'758.80 38'767.20 38'777.60 38'786.00 38'796.40 38'804.80 38'815.20 38'823.60

8.4217% 8.4217% 8.4222% 8.4222% 8.4226% 8.4226% 8.4230% 8.4230% 8.4234% 8.4234%

461'000 461'100 461'200 461'300 461'400 461'500 461'600 461'700 461'800 461'900

39'185.00 39'193.50 39'202.00 39'210.50 39'219.00 39'227.50 39'236.00 39'244.50 39'253.00 39'261.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

38'834.00 38'842.40 38'852.80 38'861.20 38'871.60 38'880.00 38'890.40 38'898.85 38'909.20 38'917.65

8.4239% 8.4239% 8.4243% 8.4243% 8.4247% 8.4247% 8.4251% 8.4251% 8.4256% 8.4256%

462'000 462'100 462'200 462'300 462'400 462'500 462'600 462'700 462'800 462'900

39'270.00 39'278.50 39'287.00 39'295.50 39'304.00 39'312.50 39'321.00 39'329.50 39'338.00 39'346.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

38'928.00 38'936.45 38'946.80 38'955.25 38'965.60 38'974.05 38'984.40 38'992.85 39'003.20 39'011.65

8.4260% 8.4260% 8.4264% 8.4264% 8.4268% 8.4268% 8.4272% 8.4272% 8.4277% 8.4277%

463'000 463'100 463'200 463'300 463'400 463'500 463'600 463'700 463'800 463'900

39'355.00 39'363.50 39'372.00 39'380.50 39'389.00 39'397.50 39'406.00 39'414.50 39'423.00 39'431.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

39'022.00 39'030.45 39'040.80 39'049.25 39'059.60 39'068.05 39'078.40 39'086.85 39'097.20 39'105.65

8.4281% 8.4281% 8.4285% 8.4285% 8.4289% 8.4289% 8.4293% 8.4293% 8.4298% 8.4298%

464'000 464'100 464'200 464'300 464'400 464'500 464'600 464'700 464'800 464'900

39'440.00 39'448.50 39'457.00 39'465.50 39'474.00 39'482.50 39'491.00 39'499.50 39'508.00 39'516.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

39'116.00 39'124.45 39'134.80 39'143.25 39'153.60 39'162.05 39'172.40 39'180.85 39'191.20 39'199.65

8.4302% 8.4302% 8.4306% 8.4306% 8.4310% 8.4310% 8.4314% 8.4314% 8.4318% 8.4318%

92

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

465'000 465'100 465'200 465'300 465'400 465'500 465'600 465'700 465'800 465'900

39'525.00 39'533.50 39'542.00 39'550.50 39'559.00 39'567.50 39'576.00 39'584.50 39'593.00 39'601.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

39'210.00 39'218.45 39'228.80 39'237.25 39'247.60 39'256.05 39'266.40 39'274.85 39'285.20 39'293.65

8.4323% 8.4323% 8.4327% 8.4327% 8.4331% 8.4331% 8.4335% 8.4335% 8.4339% 8.4339%

466'000 466'100 466'200 466'300 466'400 466'500 466'600 466'700 466'800 466'900

39'610.00 39'618.50 39'627.00 39'635.50 39'644.00 39'652.50 39'661.00 39'669.50 39'678.00 39'686.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

39'304.00 39'312.45 39'322.80 39'331.25 39'341.60 39'350.05 39'360.40 39'368.85 39'379.20 39'387.65

8.4343% 8.4343% 8.4347% 8.4347% 8.4352% 8.4352% 8.4356% 8.4356% 8.4360% 8.4360%

467'000 467'100 467'200 467'300 467'400 467'500 467'600 467'700 467'800 467'900

39'695.00 39'703.50 39'712.00 39'720.50 39'729.00 39'737.50 39'746.00 39'754.50 39'763.00 39'771.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

39'398.00 39'406.45 39'416.80 39'425.25 39'435.60 39'444.05 39'454.40 39'462.85 39'473.20 39'481.65

8.4364% 8.4364% 8.4368% 8.4368% 8.4372% 8.4372% 8.4376% 8.4376% 8.4381% 8.4381%

468'000 468'100 468'200 468'300 468'400 468'500 468'600 468'700 468'800 468'900

39'780.00 39'788.50 39'797.00 39'805.50 39'814.00 39'822.50 39'831.00 39'839.50 39'848.00 39'856.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

39'492.00 39'500.45 39'510.80 39'519.25 39'529.60 39'538.05 39'548.40 39'556.85 39'567.20 39'575.65

8.4385% 8.4385% 8.4389% 8.4389% 8.4393% 8.4393% 8.4397% 8.4397% 8.4401% 8.4401%

469'000 469'100 469'200 469'300 469'400 469'500 469'600 469'700 469'800 469'900

39'865.00 39'873.50 39'882.00 39'890.50 39'899.00 39'907.50 39'916.00 39'924.50 39'933.00 39'941.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

39'586.00 39'594.45 39'604.80 39'613.25 39'623.60 39'632.05 39'642.40 39'650.85 39'661.20 39'669.65

8.4405% 8.4405% 8.4409% 8.4409% 8.4413% 8.4413% 8.4417% 8.4417% 8.4421% 8.4421%

93

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

470'000 470'100 470'200 470'300 470'400 470'500 470'600 470'700 470'800 470'900

39'950.00 39'958.50 39'967.00 39'975.50 39'984.00 39'992.50 40'001.00 40'009.50 40'018.00 40'026.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

39'680.00 39'688.45 39'698.80 39'707.25 39'717.60 39'726.05 39'736.40 39'744.85 39'755.20 39'763.65

8.4426% 8.4426% 8.4430% 8.4430% 8.4434% 8.4434% 8.4438% 8.4438% 8.4442% 8.4442%

471'000 471'100 471'200 471'300 471'400 471'500 471'600 471'700 471'800 471'900

40'035.00 40'043.50 40'052.00 40'060.50 40'069.00 40'077.50 40'086.00 40'094.50 40'103.00 40'111.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

39'774.00 39'782.45 39'792.80 39'801.25 39'811.60 39'820.05 39'830.40 39'838.85 39'849.20 39'857.65

8.4446% 8.4446% 8.4450% 8.4450% 8.4454% 8.4454% 8.4458% 8.4458% 8.4462% 8.4462%

472'000 472'100 472'200 472'300 472'400 472'500 472'600 472'700 472'800 472'900

40'120.00 40'128.50 40'137.00 40'145.50 40'154.00 40'162.50 40'171.00 40'179.50 40'188.00 40'196.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

39'868.00 39'876.45 39'886.80 39'895.25 39'905.60 39'914.05 39'924.40 39'932.85 39'943.20 39'951.65

8.4466% 8.4466% 8.4470% 8.4470% 8.4474% 8.4474% 8.4478% 8.4478% 8.4482% 8.4482%

473'000 473'100 473'200 473'300 473'400 473'500 473'600 473'700 473'800 473'900

40'205.00 40'213.50 40'222.00 40'230.50 40'239.00 40'247.50 40'256.00 40'264.50 40'273.00 40'281.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

39'962.00 39'970.45 39'980.80 39'989.25 39'999.60 40'008.05 40'018.40 40'026.85 40'037.20 40'045.65

8.4486% 8.4486% 8.4490% 8.4490% 8.4494% 8.4494% 8.4498% 8.4498% 8.4502% 8.4502%

474'000 474'100 474'200 474'300 474'400 474'500 474'600 474'700 474'800 474'900

40'290.00 40'298.50 40'307.00 40'315.50 40'324.00 40'332.50 40'341.00 40'349.50 40'358.00 40'366.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

40'056.00 40'064.45 40'074.80 40'083.25 40'093.60 40'102.05 40'112.40 40'120.85 40'131.20 40'139.65

8.4506% 8.4506% 8.4510% 8.4510% 8.4514% 8.4514% 8.4518% 8.4518% 8.4522% 8.4522%

94

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

475'000 475'100 475'200 475'300 475'400 475'500 475'600 475'700 475'800 475'900

40'375.00 40'383.50 40'392.00 40'400.50 40'409.00 40'417.50 40'426.00 40'434.50 40'443.00 40'451.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

40'150.00 40'158.45 40'168.80 40'177.25 40'187.60 40'196.05 40'206.40 40'214.85 40'225.20 40'233.65

8.4526% 8.4526% 8.4530% 8.4530% 8.4534% 8.4534% 8.4538% 8.4538% 8.4542% 8.4542%

476'000 476'100 476'200 476'300 476'400 476'500 476'600 476'700 476'800 476'900

40'460.00 40'468.50 40'477.00 40'485.50 40'494.00 40'502.50 40'511.00 40'519.50 40'528.00 40'536.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

40'244.00 40'252.45 40'262.80 40'271.25 40'281.60 40'290.05 40'300.40 40'308.85 40'319.20 40'327.65

8.4546% 8.4546% 8.4550% 8.4550% 8.4554% 8.4554% 8.4558% 8.4558% 8.4562% 8.4562%

477'000 477'100 477'200 477'300 477'400 477'500 477'600 477'700 477'800 477'900

40'545.00 40'553.50 40'562.00 40'570.50 40'579.00 40'587.50 40'596.00 40'604.50 40'613.00 40'621.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

40'338.00 40'346.45 40'356.80 40'365.25 40'375.60 40'384.05 40'394.40 40'402.85 40'413.20 40'421.65

8.4566% 8.4566% 8.4570% 8.4570% 8.4574% 8.4574% 8.4578% 8.4578% 8.4582% 8.4582%

478'000 478'100 478'200 478'300 478'400 478'500 478'600 478'700 478'800 478'900

40'630.00 40'638.50 40'647.00 40'655.50 40'664.00 40'672.50 40'681.00 40'689.50 40'698.00 40'706.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

40'432.00 40'440.45 40'450.80 40'459.25 40'469.60 40'478.05 40'488.40 40'496.85 40'507.20 40'515.65

8.4586% 8.4586% 8.4590% 8.4590% 8.4594% 8.4594% 8.4598% 8.4598% 8.4602% 8.4602%

479'000 479'100 479'200 479'300 479'400 479'500 479'600 479'700 479'800 479'900

40'715.00 40'723.50 40'732.00 40'740.50 40'749.00 40'757.50 40'766.00 40'774.50 40'783.00 40'791.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

40'526.00 40'534.45 40'544.80 40'553.25 40'563.60 40'572.05 40'582.40 40'590.85 40'601.20 40'609.65

8.4605% 8.4605% 8.4609% 8.4609% 8.4613% 8.4613% 8.4617% 8.4617% 8.4621% 8.4621%

95

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

480'000 480'100 480'200 480'300 480'400 480'500 480'600 480'700 480'800 480'900

40'800.00 40'808.50 40'817.00 40'825.50 40'834.00 40'842.50 40'851.00 40'859.50 40'868.00 40'876.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

40'620.00 40'628.45 40'638.80 40'647.25 40'657.60 40'666.05 40'676.40 40'684.85 40'695.20 40'703.65

8.4625% 8.4625% 8.4629% 8.4629% 8.4633% 8.4633% 8.4637% 8.4637% 8.4641% 8.4641%

481'000 481'100 481'200 481'300 481'400 481'500 481'600 481'700 481'800 481'900

40'885.00 40'893.50 40'902.00 40'910.50 40'919.00 40'927.50 40'936.00 40'944.50 40'953.00 40'961.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

40'714.00 40'722.45 40'732.80 40'741.25 40'751.60 40'760.05 40'770.40 40'778.85 40'789.20 40'797.65

8.4644% 8.4644% 8.4648% 8.4648% 8.4652% 8.4652% 8.4656% 8.4656% 8.4660% 8.4660%

482'000 482'100 482'200 482'300 482'400 482'500 482'600 482'700 482'800 482'900

40'970.00 40'978.50 40'987.00 40'995.50 41'004.00 41'012.50 41'021.00 41'029.50 41'038.00 41'046.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

40'808.00 40'816.45 40'826.80 40'835.25 40'845.60 40'854.05 40'864.40 40'872.85 40'883.20 40'891.65

8.4664% 8.4664% 8.4668% 8.4668% 8.4672% 8.4672% 8.4676% 8.4676% 8.4679% 8.4679%

483'000 483'100 483'200 483'300 483'400 483'500 483'600 483'700 483'800 483'900

41'055.00 41'063.50 41'072.00 41'080.50 41'089.00 41'097.50 41'106.00 41'114.50 41'123.00 41'131.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

40'902.00 40'910.45 40'920.80 40'929.25 40'939.60 40'948.05 40'958.40 40'966.85 40'977.20 40'985.65

8.4683% 8.4683% 8.4687% 8.4687% 8.4691% 8.4691% 8.4695% 8.4695% 8.4699% 8.4699%

484'000 484'100 484'200 484'300 484'400 484'500 484'600 484'700 484'800 484'900

41'140.00 41'148.50 41'157.00 41'165.50 41'174.00 41'182.50 41'191.00 41'199.50 41'208.00 41'216.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

40'996.00 41'004.45 41'014.80 41'023.25 41'033.60 41'042.05 41'052.40 41'060.85 41'071.20 41'079.65

8.4702% 8.4702% 8.4706% 8.4706% 8.4710% 8.4710% 8.4714% 8.4714% 8.4718% 8.4718%

96

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

485'000 485'100 485'200 485'300 485'400 485'500 485'600 485'700 485'800 485'900

41'225.00 41'233.50 41'242.00 41'250.50 41'259.00 41'267.50 41'276.00 41'284.50 41'293.00 41'301.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

41'090.00 41'098.45 41'108.80 41'117.25 41'127.60 41'136.05 41'146.40 41'154.85 41'165.20 41'173.65

8.4722% 8.4722% 8.4725% 8.4725% 8.4729% 8.4729% 8.4733% 8.4733% 8.4737% 8.4737%

486'000 486'100 486'200 486'300 486'400 486'500 486'600 486'700 486'800 486'900

41'310.00 41'318.50 41'327.00 41'335.50 41'344.00 41'352.50 41'361.00 41'369.50 41'378.00 41'386.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

41'184.00 41'192.45 41'202.80 41'211.25 41'221.60 41'230.05 41'240.40 41'248.90 41'259.20 41'267.70

8.4741% 8.4741% 8.4745% 8.4745% 8.4748% 8.4748% 8.4752% 8.4752% 8.4756% 8.4756%

487'000 487'100 487'200 487'300 487'400 487'500 487'600 487'700 487'800 487'900

41'395.00 41'403.50 41'412.00 41'420.50 41'429.00 41'437.50 41'446.00 41'454.50 41'463.00 41'471.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

41'278.00 41'286.50 41'296.80 41'305.30 41'315.60 41'324.10 41'334.40 41'342.90 41'353.20 41'361.70

8.4760% 8.4760% 8.4764% 8.4764% 8.4767% 8.4767% 8.4771% 8.4771% 8.4775% 8.4775%

488'000 488'100 488'200 488'300 488'400 488'500 488'600 488'700 488'800 488'900

41'480.00 41'488.50 41'497.00 41'505.50 41'514.00 41'522.50 41'531.00 41'539.50 41'548.00 41'556.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

41'372.00 41'380.50 41'390.80 41'399.30 41'409.60 41'418.10 41'428.40 41'436.90 41'447.20 41'455.70

8.4779% 8.4779% 8.4782% 8.4782% 8.4786% 8.4786% 8.4790% 8.4790% 8.4794% 8.4794%

489'000 489'100 489'200 489'300 489'400 489'500 489'600 489'700 489'800 489'900

41'565.00 41'573.50 41'582.00 41'590.50 41'599.00 41'607.50 41'616.00 41'624.50 41'633.00 41'641.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

41'466.00 41'474.50 41'484.80 41'493.30 41'503.60 41'512.10 41'522.40 41'530.90 41'541.20 41'549.70

8.4798% 8.4798% 8.4801% 8.4801% 8.4805% 8.4805% 8.4809% 8.4809% 8.4813% 8.4813%

97

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

490'000 490'100 490'200 490'300 490'400 490'500 490'600 490'700 490'800 490'900

41'650.00 41'658.50 41'667.00 41'675.50 41'684.00 41'692.50 41'701.00 41'709.50 41'718.00 41'726.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

41'560.00 41'568.50 41'578.80 41'587.30 41'597.60 41'606.10 41'616.40 41'624.90 41'635.20 41'643.70

8.4816% 8.4816% 8.4820% 8.4820% 8.4824% 8.4824% 8.4828% 8.4828% 8.4831% 8.4831%

491'000 491'100 491'200 491'300 491'400 491'500 491'600 491'700 491'800 491'900

41'735.00 41'743.50 41'752.00 41'760.50 41'769.00 41'777.50 41'786.00 41'794.50 41'803.00 41'811.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

41'654.00 41'662.50 41'672.80 41'681.30 41'691.60 41'700.10 41'710.40 41'718.90 41'729.20 41'737.70

8.4835% 8.4835% 8.4839% 8.4839% 8.4842% 8.4842% 8.4846% 8.4846% 8.4850% 8.4850%

492'000 492'100 492'200 492'300 492'400 492'500 492'600 492'700 492'800 492'900

41'820.00 41'828.50 41'837.00 41'845.50 41'854.00 41'862.50 41'871.00 41'879.50 41'888.00 41'896.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

41'748.00 41'756.50 41'766.80 41'775.30 41'785.60 41'794.10 41'804.40 41'812.90 41'823.20 41'831.70

8.4854% 8.4854% 8.4857% 8.4857% 8.4861% 8.4861% 8.4865% 8.4865% 8.4869% 8.4869%

493'000 493'100 493'200 493'300 493'400 493'500 493'600 493'700 493'800 493'900

41'905.00 41'913.50 41'922.00 41'930.50 41'939.00 41'947.50 41'956.00 41'964.50 41'973.00 41'981.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

41'842.00 41'850.50 41'860.80 41'869.30 41'879.60 41'888.10 41'898.40 41'906.90 41'917.20 41'925.70

8.4872% 8.4872% 8.4876% 8.4876% 8.4880% 8.4880% 8.4883% 8.4883% 8.4887% 8.4887%

494'000 494'100 494'200 494'300 494'400 494'500 494'600 494'700 494'800 494'900

41'990.00 41'998.50 42'007.00 42'015.50 42'024.00 42'032.50 42'041.00 42'049.50 42'058.00 42'066.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

41'936.00 41'944.50 41'954.80 41'963.30 41'973.60 41'982.10 41'992.40 42'000.90 42'011.20 42'019.70

8.4891% 8.4891% 8.4894% 8.4894% 8.4898% 8.4898% 8.4902% 8.4902% 8.4905% 8.4905%

98

Kanton St.Gallen Tarif 2010 Einkommen

Einfache Steuer Alleinstehende Fr. %

Einfache Steuer gemeinsam Steuerpflichtige Fr. %

495'000 495'100 495'200 495'300 495'400 495'500 495'600 495'700 495'800 495'900

42'075.00 42'083.50 42'092.00 42'100.50 42'109.00 42'117.50 42'126.00 42'134.50 42'143.00 42'151.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

42'030.00 42'038.50 42'048.80 42'057.30 42'067.60 42'076.10 42'086.40 42'094.90 42'105.20 42'113.70

8.4909% 8.4909% 8.4913% 8.4913% 8.4916% 8.4916% 8.4920% 8.4920% 8.4924% 8.4924%

496'000 496'100 496'200 496'300 496'400 496'500 496'600 496'700 496'800 496'900

42'160.00 42'168.50 42'177.00 42'185.50 42'194.00 42'202.50 42'211.00 42'219.50 42'228.00 42'236.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

42'124.00 42'132.50 42'142.80 42'151.30 42'161.60 42'170.10 42'180.40 42'188.90 42'199.20 42'207.70

8.4927% 8.4927% 8.4931% 8.4931% 8.4935% 8.4935% 8.4938% 8.4938% 8.4942% 8.4942%

497'000 497'100 497'200 497'300 497'400 497'500 497'600 497'700 497'800 497'900

42'245.00 42'253.50 42'262.00 42'270.50 42'279.00 42'287.50 42'296.00 42'304.50 42'313.00 42'321.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

42'218.00 42'226.50 42'236.80 42'245.30 42'255.60 42'264.10 42'274.40 42'282.90 42'293.20 42'301.70

8.4946% 8.4946% 8.4949% 8.4949% 8.4953% 8.4953% 8.4957% 8.4957% 8.4960% 8.4960%

498'000 498'100 498'200 498'300 498'400 498'500 498'600 498'700 498'800 498'900

42'330.00 42'338.50 42'347.00 42'355.50 42'364.00 42'372.50 42'381.00 42'389.50 42'398.00 42'406.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

42'312.00 42'320.50 42'330.80 42'339.30 42'349.60 42'358.10 42'368.40 42'376.90 42'387.20 42'395.70

8.4964% 8.4964% 8.4967% 8.4967% 8.4971% 8.4971% 8.4975% 8.4975% 8.4978% 8.4978%

499'000 499'100 499'200 499'300 499'400 499'500 499'600 499'700 499'800 499'900

42'415.00 42'423.50 42'432.00 42'440.50 42'449.00 42'457.50 42'466.00 42'474.50 42'483.00 42'491.50

8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000% 8.5000%

42'406.00 42'414.50 42'424.80 42'433.30 42'443.60 42'452.10 42'462.40 42'470.90 42'481.20 42'489.70

8.4982% 8.4982% 8.4986% 8.4986% 8.4989% 8.4989% 8.4993% 8.4993% 8.4996% 8.4996%

500'000

42'500.00

8.5000%

42'500.00

8.5000%

99