{
  "_disclaimer": "Sample/illustrative — verify against canton AFC tables before production use",
  "_source": "https://www.ar.ch/verwaltung/departement-finanzen/steuerverwaltung/",
  "_canton": "AR",
  "_year": 2026,
  "currency": "CHF",
  "period": "monthly",
  "notes": "Tarifs A/B/C/D/H for impôt à la source. Monthly gross salary brackets. Real tables differ by exact CHF increments and child count. Canton: Appenzell Ausserrhoden.",
  "tarifs": {
    "A": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 3.82,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 5.95,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 8.07,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 10.2,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 12.32,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 14.45,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 16.57,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 18.7
      }
    ],
    "B": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 2.98,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 5.1,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 7.22,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 9.35,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 11.47,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 13.6,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 15.72,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 17.85
      }
    ],
    "C": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 3.4,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 5.52,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 7.65,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 9.78,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 11.9,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 14.03,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 16.15,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 18.27
      }
    ],
    "D": [
      {
        "from": 0,
        "rate_pct": 1.7,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 5.52,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 7.65,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 9.78,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 11.9,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 14.03,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 16.15,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 18.27,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 20.4
      }
    ],
    "H": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 2.55,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 4.67,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 6.8,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 8.92,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 11.05,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 13.17,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 15.3,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 17.43
      }
    ]
  }
}