Einkommensteuertabelle 2022

In der Einkommensteuertabelle ist die Höhe der Einkommensteuer im Verhältnis zum monatlichen Bruttolohn dargestellt.

Bei Arbeitnehmern wird die Einkommensteuer erhoben, indem der Arbeitgeber diese vom Gehalt bzw. Lohn abzieht und an das Finanzamt weiterleitet (sogenannte Lohnsteuer). Die konkrete Höhe der Lohnsteuer hängt von verschiedenen Faktoren ab, vor allem von dem zu versteuernden Einkommen, das gemäß § 32a Einkommensteuergesetz (EStG) als Bemessungsgrundlage dient, sowie von der Lohnsteuerklasse.

Mithilfe der Lohnsteuertabelle kann die Höhe der Lohnsteuer in Abhängigkeit vom monatlichen Bruttolohn und der Steuerklasse ermittelt werden.

BruttolohnSteuerklasse 1Steuerklasse 2Steuerklasse 3Steuerklasse 4Steuerklasse 5Steuerklasse 6
500,00 €0,00 €0,00 €0,00 €0,00 €43,75 €55,83 €
600,00 €0,00 €0,00 €0,00 €0,00 €54,91 €67,00 €
700,00 €0,00 €0,00 €0,00 €0,00 €66,08 €78,16 €
800,00 €0,00 €0,00 €0,00 €0,00 €77,25 €89,33 €
900,00 €0,00 €0,00 €0,00 €0,00 €88,41 €100,50 €
1.000,00 €0,00 €0,00 €0,00 €0,00 €99,58 €111,66 €
1.100,00 €0,00 €0,00 €0,00 €0,00 €110,75 €122,83 €
1.200,00 €5,66 €0,00 €0,00 €5,66 €121,91 €134,33 €
1.300,00 €18,33 €0,00 €0,00 €18,33 €133,16 €167,83 €
1.400,00 €34,41 €0,00 €0,00 €34,41 €169,16 €205,41 €
1.500,00 €53,00 €0,00 €0,00 €53,00 €207,75 €244,00 €
1.600,00 €73,50 €8,50 €0,00 €73,50 €246,33 €282,58 €
1.700,00 €94,75 €23,08 €0,00 €94,75 €283,33 €319,58 €
1.800,00 €114,91 €38,33 €0,00 €114,91 €317,91 €354,16 €
1.900,00 €135,41 €55,25 €0,00 €135,41 €352,50 €388,75 €
2.000,00 €156,25 €73,75 €0,00 €156,25 €387,00 €423,25 €
2.100,00 €177,41 €93,58 €0,00 €177,41 €421,58 €455,66 €
2.200,00 €198,91 €113,75 €2,66 €198,91 €454,16 €484,83 €
2.300,00 €220,83 €134,25 €16,33 €220,83 €483,33 €514,50 €
2.400,00 €243,00 €155,00 €30,83 €243,00 €513,00 €545,00 €
2.500,00 €265,50 €176,16 €46,50 €265,50 €543,50 €576,00 €
2.600,00 €288,33 €197,66 €63,16 €288,33 €574,50 €607,83 €
2.700,00 €311,58 €219,50 €79,33 €311,58 €606,16 €640,33 €
2.800,00 €335,08 €241,66 €96,00 €335,08 €638,50 €673,33 €
2.900,00 €359,00 €264,16 €113,50 €359,00 €671,66 €707,00 €
3.000,00 €383,16 €287,00 €131,66 €383,16 €705,50 €741,33 €
3.100,00 €407,66 €310,16 €150,83 €407,66 €739,66 €775,91 €
3.200,00 €432,58 €333,66 €170,50 €432,58 €774,25 €810,50 €
3.300,00 €457,75 €357,58 €190,50 €457,75 €808,83 €845,08 €
3.400,00 €483,33 €381,75 €210,50 €483,33 €843,33 €879,58 €
3.500,00 €509,16 €406,25 €230,83 €509,16 €877,91 €914,16 €
3.600,00 €535,41 €431,08 €251,16 €535,41 €912,50 €948,75 €
3.700,00 €561,91 €456,25 €271,83 €561,91 €947,08 €983,33 €
3.800,00 €588,83 €481,83 €292,66 €588,83 €981,58 €1.017,83 €
3.900,00 €616,08 €507,66 €313,50 €616,08 €1.016,16 €1.052,41 €
4.000,00 €643,58 €533,83 €334,66 €643,58 €1.050,75 €1.087,00 €
4.100,00 €671,50 €560,41 €356,00 €671,50 €1.085,33 €1.121,58 €
4.200,00 €699,75 €587,25 €377,33 €699,75 €1.119,83 €1.156,08 €
4.300,00 €728,25 €614,41 €399,00 €728,25 €1.154,41 €1.190,66 €
4.400,00 €757,16 €642,00 €420,66 €757,16 €1.189,00 €1.225,25 €
4.500,00 €786,41 €669,83 €442,66 €786,41 €1.223,58 €1.259,83 €
4.600,00 €816,00 €698,08 €464,83 €816,00 €1.258,08 €1.294,33 €
4.700,00 €845,91 €726,58 €487,16 €845,91 €1.292,66 €1.328,91 €
4.800,00 €876,08 €755,50 €509,50 €876,08 €1.327,25 €1.363,50 €
4.900,00 €908,91 €786,83 €533,83 €908,91 €1.364,33 €1.400,58 €
5.000,00 €943,41 €819,83 €559,33 €943,41 €1.402,83 €1.439,16 €
5.100,00 €978,41 €853,25 €584,83 €978,41 €1.441,41 €1.477,66 €
5.200,00 €1.013,75 €887,08 €610,66 €1.013,75 €1.480,00 €1.516,25 €
5.300,00 €1.049,58 €921,33 €636,83 €1.049,58 €1.518,58 €1.554,83 €
5.400,00 €1.085,75 €956,08 €663,00 €1.085,75 €1.557,08 €1.593,33 €
5.500,00 €1.122,41 €991,16 €689,50 €1.122,41 €1.595,66 €1.631,91 €
5.600,00 €1.159,41 €1.026,66 €716,33 €1.159,41 €1.634,25 €1.670,50 €
5.700,00 €1.196,91 €1.062,58 €743,16 €1.196,91 €1.672,75 €1.709,08 €
5.800,00 €1.234,75 €1.099,00 €770,33 €1.234,75 €1.711,33 €1.747,58 €
5.900,00 €1.273,08 €1.135,75 €797,66 €1.273,08 €1.749,91 €1.786,16 €
6.000,00 €1.311,66 €1.173,00 €825,16 €1.311,66 €1.788,50 €1.824,75 €
6.100,00 €1.350,16 €1.210,58 €852,83 €1.350,16 €1.827,08 €1.863,33 €
6.200,00 €1.388,75 €1.248,58 €880,83 €1.388,75 €1.865,58 €1.901,83 €
6.300,00 €1.427,33 €1.287,00 €909,00 €1.427,33 €1.904,16 €1.940,41 €
6.400,00 €1.465,91 €1.325,58 €937,33 €1.465,91 €1.942,75 €1.979,00 €
6.500,00 €1.504,41 €1.364,16 €966,00 €1.504,41 €1.981,33 €2.017,58 €
6.600,00 €1.543,00 €1.402,75 €994,66 €1.543,00 €2.019,91 €2.056,16 €
6.700,00 €1.581,58 €1.441,25 €1.023,66 €1.581,58 €2.058,41 €2.094,66 €
6.800,00 €1.621,83 €1.481,58 €1.054,16 €1.621,83 €2.098,66 €2.135,00 €
6.900,00 €1.663,83 €1.523,58 €1.086,33 €1.663,83 €2.140,66 €2.177,00 €
7.000,00 €1.705,83 €1.565,58 €1.118,50 €1.705,83 €2.182,66 €2.219,00 €
7.100,00 €1.747,83 €1.607,58 €1.151,16 €1.747,83 €2.224,66 €2.261,00 €
7.200,00 €1.789,83 €1.649,58 €1.183,83 €1.789,83 €2.266,66 €2.303,00 €
7.300,00 €1.831,83 €1.691,58 €1.217,00 €1.831,83 €2.308,66 €2.345,00 €
7.400,00 €1.873,83 €1.733,58 €1.250,16 €1.873,83 €2.350,66 €2.387,00 €
7.500,00 €1.915,83 €1.775,58 €1.283,83 €1.915,83 €2.392,66 €2.429,00 €
7.600,00 €1.957,83 €1.817,58 €1.317,50 €1.957,83 €2.434,66 €2.471,00 €
7.700,00 €1.999,83 €1.859,58 €1.351,66 €1.999,83 €2.476,66 €2.513,00 €
7.800,00 €2.041,83 €1.901,58 €1.385,83 €2.041,83 €2.518,66 €2.555,00 €
7.900,00 €2.083,83 €1.943,58 €1.420,33 €2.083,83 €2.560,66 €2.597,00 €
8.000,00 €2.125,83 €1.985,58 €1.455,16 €2.125,83 €2.602,66 €2.639,00 €
8.100,00 €2.167,83 €2.027,58 €1.490,16 €2.167,83 €2.644,66 €2.681,00 €
8.200,00 €2.209,83 €2.069,58 €1.525,50 €2.209,83 €2.686,66 €2.723,00 €
8.300,00 €2.251,83 €2.111,58 €1.561,00 €2.251,83 €2.728,66 €2.765,00 €
8.400,00 €2.293,83 €2.153,58 €1.596,83 €2.293,83 €2.770,66 €2.807,00 €
8.500,00 €2.335,83 €2.195,58 €1.632,83 €2.335,83 €2.812,66 €2.849,00 €
8.600,00 €2.377,83 €2.237,58 €1.669,00 €2.377,83 €2.854,66 €2.891,00 €
8.700,00 €2.419,83 €2.279,58 €1.705,50 €2.419,83 €2.896,66 €2.933,00 €
8.800,00 €2.461,83 €2.321,58 €1.742,33 €2.461,83 €2.938,66 €2.975,00 €
8.900,00 €2.503,83 €2.363,58 €1.779,33 €2.503,83 €2.980,66 €3.017,00 €
9.000,00 €2.545,83 €2.405,58 €1.816,50 €2.545,83 €3.022,66 €3.059,00 €
9.100,00 €2.587,83 €2.447,58 €1.854,00 €2.587,83 €3.064,66 €3.101,00 €
9.200,00 €2.629,83 €2.489,58 €1.891,83 €2.629,83 €3.106,66 €3.143,00 €
9.300,00 €2.671,83 €2.531,58 €1.929,83 €2.671,83 €3.148,66 €3.185,00 €
9.400,00 €2.713,83 €2.573,58 €1.968,00 €2.713,83 €3.190,66 €3.227,00 €
9.500,00 €2.755,83 €2.615,58 €2.006,50 €2.755,83 €3.232,66 €3.269,00 €
9.600,00 €2.797,83 €2.657,58 €2.045,33 €2.797,83 €3.274,66 €3.311,00 €
9.700,00 €2.839,83 €2.699,58 €2.084,33 €2.839,83 €3.316,66 €3.353,00 €
9.800,00 €2.881,83 €2.741,58 €2.123,50 €2.881,83 €3.358,66 €3.395,00 €
9.900,00 €2.923,83 €2.783,58 €2.163,00 €2.923,83 €3.400,66 €3.437,00 €
10.000,00 €2.965,83 €2.825,58 €2.202,66 €2.965,83 €3.442,66 €3.479,00 €

Kirchensteuer

Die Einkommensteuer bzw. Lohnsteuer dient als Bemessungsgrundlage für die Kirchensteuer. In Bayern und Baden-Württemberg liegt der Kirchensteuersatz bei 8 Prozent, in den übrigen Bundesländern bei 9 Prozent der Einkommensteuer.

Für die Berechnung der Kirchensteuer wird also nicht der gesamte Bruttolohn herangezogen, sondern nur die Lohnsteuer, wie sie in der Tabelle dargestellt ist.