# Tax rate formulas
**URL:** https://forum.mustachianpost.com/t/tax-rate-formulas/14062
**Category:** Uncategorized
**Created:** [September 30, 2024, 9:11pm UTC](https://forum.mustachianpost.com/t/tax-rate-formulas/14062 "2024-09-30T21:11:43Z")
**Posts on this page:** 11
**Page:** 1
### Author:  [@PhilMongoose](https://forum.mustachianpost.com/u/PhilMongoose)
#### Post date: [September 30, 2024, 9:11pm UTC](https://forum.mustachianpost.com/t/tax-rate-formulas/14062/1 "2024-09-30T21:11:43Z")
Someone once posted on here a website where all the tax rates had been collected and IIRC, there were expressed formulas which showed how they were calculated rather than long tables.
I can’t for the life of me find this, so wondered if anyone had the link?
---
### Author:  [@Brndete](https://forum.mustachianpost.com/u/Brndete)
#### Post date: [October 2, 2024, 7:08am UTC](https://forum.mustachianpost.com/t/tax-rate-formulas/14062/2 "2024-10-02T07:08:40Z")
[This one](https://swisstaxcalculator.estv.admin.ch/#/home/) from ESTV under basic data?
I think we had a chat on the use of ln formular for a single place?
Most places do have long tables there, and I’m not sure whether these actually do follow or could be expressed as formula. At least I haven’t found any when I looked for it, and came to terms with the table for my calculations.
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### Author:  [@PhilMongoose](https://forum.mustachianpost.com/u/PhilMongoose)
#### Post date: [October 2, 2024, 7:13am UTC](https://forum.mustachianpost.com/t/tax-rate-formulas/14062/3 "2024-10-02T07:13:08Z")
It wasn’t that one. It was a site where you could choose which canton and it gave you the formula for the tax calculation.
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### Author:  [@Brndete](https://forum.mustachianpost.com/u/Brndete)
#### Post date: [October 2, 2024, 7:22am UTC](https://forum.mustachianpost.com/t/tax-rate-formulas/14062/4 "2024-10-02T07:22:13Z")
Like this?
But that’s only for BL. Others I’ve checked had tables or missing data.
Please share if you find something else for others.
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### Author:  [@PhilMongoose](https://forum.mustachianpost.com/u/PhilMongoose)
#### Post date: [October 2, 2024, 7:24am UTC](https://forum.mustachianpost.com/t/tax-rate-formulas/14062/5 "2024-10-02T07:24:11Z")
Ah, yes. That’s [the one](https://swisstaxcalculator.estv.admin.ch/#/home/). I see it was in the basic data of the link you posted! Thanks!
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### Author:  [@PhilMongoose](https://forum.mustachianpost.com/u/PhilMongoose)
#### Post date: [October 2, 2024, 7:48am UTC](https://forum.mustachianpost.com/t/tax-rate-formulas/14062/6 "2024-10-02T07:48:59Z")
> [@Brndete](#):
>
> I think we had a chat on the use of ln formular for a single place?
Argh. I just got bitten by the ln/log issue again and only now remember the conversation! Fool me twice, shame on me!
# Note for Future Phil - when they write ‘log’ they actually mean ‘ln’
Also, the vollsplitting is calculated by calculating tax at half the income, then using the tax rate from this applied to the full income.
I found my original thread: [Do you know your marginal tax rate?](https://forum.mustachianpost.com/t/do-you-know-your-marginal-tax-rate/12541)
---
### Author:  [@PhilMongoose](https://forum.mustachianpost.com/u/PhilMongoose)
#### Post date: [October 2, 2024, 7:42pm UTC](https://forum.mustachianpost.com/t/tax-rate-formulas/14062/7 "2024-10-02T19:42:32Z")
It was way too tedious to type out all the tax calculations, so I used AI to help me create the formulas (note taxable income in negative thousands in cell AP3):
Federal tax 2023
```auto
=IF( - AP3 > 912.6, ( - AP3 * 1000 - 912600) * 0.115 + 104949,
IF( - AP3 > 147.7, ( - AP3 * 1000 - 147700) * 0.13 + 5512,
IF( - AP3 > 145.8, ( - AP3 * 1000 - 145800) * 0.12 + 5284,
IF( - AP3 > 143.8, ( - AP3 * 1000 - 143800) * 0.11 + 5064,
IF( - AP3 > 139.9, ( - AP3 * 1000 - 139900) * 0.10 + 4674,
IF( - AP3 > 134.2, ( - AP3 * 1000 - 134200) * 0.09 + 4161,
IF( - AP3 > 126.5, ( - AP3 * 1000 - 126500) * 0.08 + 3545,
IF( - AP3 > 116.9, ( - AP3 * 1000 - 116900) * 0.07 + 2873,
IF( - AP3 > 105.4, ( - AP3 * 1000 - 105400) * 0.06 + 2183,
IF( - AP3 > 92.0, ( - AP3 * 1000 - 92000) * 0.05 + 1513,
IF( - AP3 > 76.7, ( - AP3 * 1000 - 76700) * 0.04 + 901,
IF( - AP3 > 59.4, ( - AP3 * 1000 - 59400) * 0.03 + 382,
IF( - AP3 > 51.8, ( - AP3 * 1000 - 51800) * 0.02 + 230,
IF( - AP3 > 28.8, ( - AP3 * 1000 - 28800) * 0.01, 0)))))))))))
```
Federal tax 2024
```auto
=IF( - AP3 > 928.7, ( - AP3 * 1000 - 928700) * 0.115 + 106801,
IF( - AP3 > 928.6, ( - AP3 * 1000 - 928600) * 0.13 + 106788,
IF( - AP3 > 150.3, ( - AP3 * 1000 - 150300) * 0.13 + 5609,
IF( - AP3 > 148.3, ( - AP3 * 1000 - 148300) * 0.12 + 5369,
IF( - AP3 > 146.3, ( - AP3 * 1000 - 146300) * 0.11 + 5149,
IF( - AP3 > 142.3, ( - AP3 * 1000 - 142300) * 0.10 + 4749,
IF( - AP3 > 136.6, ( - AP3 * 1000 - 136600) * 0.09 + 4236,
IF( - AP3 > 128.8, ( - AP3 * 1000 - 128800) * 0.08 + 3612,
IF( - AP3 > 119.0, ( - AP3 * 1000 - 119000) * 0.07 + 2926,
IF( - AP3 > 107.2, ( - AP3 * 1000 - 107200) * 0.06 + 2218,
IF( - AP3 > 93.6, ( - AP3 * 1000 - 93600) * 0.05 + 1538,
IF( - AP3 > 78.1, ( - AP3 * 1000 - 78100) * 0.04 + 918,
IF( - AP3 > 60.5, ( - AP3 * 1000 - 60500) * 0.03 + 390,
IF( - AP3 > 52.7, ( - AP3 * 1100 - 52700) * 0.02 + 234,
IF( - AP3 > 29.3, ( - AP3 * 1000 - 29300) * 0.01, 0)))))))))))
```
Basel-land 2024
```auto
=IF(BP4 > 1265000, 232436.77 + 0.1862 * (BP4 - 1265000),
IF(BP4 > 110000, 0.051298 * BP4 + 0.010441 * BP4 * (LN(BP4) - 1) + (-4825.535525),
IF(BP4 > 44000, -0.327919 * BP4 + 0.043109 * BP4 * (LN(BP4) - 1) + (-1232.14815),
IF(BP4 > 16500, -0.826281 * BP4 + 0.08972 * BP4 * (LN(BP4) - 1) + 818.725099,
IF(BP4 > 8250, 0.49 * BP4 / 100,
0)))))
```
All are for married w/kids rates.
---
### Author:  [@capmac](https://forum.mustachianpost.com/u/capmac)
#### Post date: [October 3, 2024, 8:58am UTC](https://forum.mustachianpost.com/t/tax-rate-formulas/14062/8 "2024-10-03T08:58:33Z")
Here is the formula for federal tax 2024 I use. For unmarried. It’s basically a summation as defined [here](https://www.estv.admin.ch/dam/estv/de/dokumente/dbst/tarife/dbst-tairfe-58c-2024-de.pdf.download.pdf/dbst-tairfe-58c-2024-de.pdf). No need for nested if queries 😉
E42 references the taxable income
```auto
SUM(IF(E42>=$I29;$J28;0);
ROUNDDOWN((MAX(MIN(E42;$I30)-$I29;0))/100;0)*$J29;
ROUNDDOWN((MAX(MIN(E42;$I31)-$I30;0))/100;0)*$J30;
ROUNDDOWN((MAX(MIN(E42;$I32)-$I31;0))/100;0)*$J31;
ROUNDDOWN((MAX(MIN(E42;$I33)-$I32;0))/100;0)*$J32;
ROUNDDOWN((MAX(MIN(E42;$I34)-$I33;0))/100;0)*$J33;
ROUNDDOWN((MAX(MIN(E42;$I35)-$I34;0))/100;0)*$J34;
ROUNDDOWN((MAX(MIN(E42;$I36)-$I35;0))/100;0)*$J35;
ROUNDDOWN((MAX(MIN(E42;$I37)-$I36;0))/100;0)*$J36)
```
I reference the specific numbers as they change between years. Also has the advantage of keeping track of less numbers.
First column is “I”, second is “J”. Starting with row 28. Hope that helps.
| | 25.41 |
| --- | --- |
| 18’300 | 0.77 |
| 32’800 | 0.88 |
| 42’900 | 2.64 |
| 57’200 | 2.97 |
| 75’200 | 5.94 |
| 81’000 | 6.6 |
| 107’400 | 8.8 |
| 139’600 | 11 |
| 182’600 | 13.2 |
| 783’200 | 11.5 |
| 950’000 | |
---
### Author:  [@PhilMongoose](https://forum.mustachianpost.com/u/PhilMongoose)
#### Post date: [October 3, 2024, 9:36am UTC](https://forum.mustachianpost.com/t/tax-rate-formulas/14062/9 "2024-10-03T09:36:01Z")
Thanks. I’m not sure if there’s an advantage to the SUM vs IF statements. But for updating, perhaps it is easier to copy the table than the complex PDF file?
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### Author:  [@capmac](https://forum.mustachianpost.com/u/capmac)
#### Post date: [October 3, 2024, 10:38am UTC](https://forum.mustachianpost.com/t/tax-rate-formulas/14062/10 "2024-10-03T10:38:11Z")
It’s easier in the sense to maintain if the tax tarifs change, which they did from 2023 to 2024. No need to change the actual formulas in the cells. Just update the range values. With state and communal taxes the “Steuerfuss” can also change on a yearly basis.
---
### Author:  [@PhilMongoose](https://forum.mustachianpost.com/u/PhilMongoose)
#### Post date: [October 3, 2024, 1:25pm UTC](https://forum.mustachianpost.com/t/tax-rate-formulas/14062/11 "2024-10-03T13:25:51Z")
I think there are 2 orthogonal decisions:
1. Use SUM or IFs;
2. Put numbers in the formula or separated into a table
I put into formulas as it is more compact and all is in a single cell and doesn’t require referencing an external table.
This does require extra work, but with AI, there is no extra work: I past the new formula and ask AI to update the formula and it is done for me.