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2021 Wealth Tax practical guide.

State scale

Regulations: Art. 30 Wealth Tax Act

The following tax scale is applicable for 2021:

Net tax base up to eurosTotal payment eurosRest of net tax base up to eurosApplicable Percentage Rate
State Wealth Tax scale
0.00 0.00 167.129.45 0.2
167,129.45 334.26 167,123.43 0.3
334,252.88 835.63 334,246.87 0.5
668,499.75 2,506.86 668,499.76 0.9
1,336,999.51 8,523.36 1,336,999.50 1.3
2,673,999.01 25,904.35 2,673,999.02 1.7
5,347,998.03 71,362.33 5,347,998.03 2.1
10,695,996.06 183,670.29 From there on 3.5