fix Tarifstufen for 2024

hundert11 · Sep 24, 2024 · fca614c · fca614c
1 parent 80c7222
commit fca614c
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Showing 2 changed files with 27 additions and 19 deletions.
diff --git a/src/est.js b/src/est.js
@@ -3,22 +3,30 @@
 // @see https://www.usp.gv.at/steuern-finanzen/einkommensteuer-ueberblick/weitere-informationen-est/tarifstufen.html
 
 export function einkommensteuer(value, year) {
-  let limits = year >= 2023 ? [11693, 19134, 32075, 62080, 93120, 1000000] : [11000, 18000, 31000, 60000, 90000, 1000000];
+  let limits = [11000, 18000, 31000, 60000, 90000, 1000000]; // 2022 and below
   let percentages = [0, 0.25, 0.35, 0.42, 0.48, 0.5, 0.55]; // 2021 and below
 
-  // 2025: Alle Steuerstufen werden um knapp 4 Prozent angehoben.
-  // @see https://www.bmf.gv.at/presse/pressemeldungen/2024/juli/brunner-entlastung-2025.html
-  if (year >= 2025) {
-    limits = [13308, 21617, 35836, 69166, 103072, 1000000];
-  }
-  if(year >= 2024) {
-    percentages = [0, 0.2, 0.3, 0.4, 0.48, 0.5, 0.55]; // reduce 0.41 to 0.4 from 2023 to 2024
-  }
-  if(year === 2023) {
-    percentages = [0, 0.2, 0.3, 0.41, 0.48, 0.5, 0.55];
-  }
-  if(year === 2022) {
-    percentages = [0, 0.2, 0.325, 0.42, 0.48, 0.5, 0.55];
+  // add switch for limits and percentages
+  switch (year) {
+    case 2022:
+      percentages = [0, 0.2, 0.325, 0.42, 0.48, 0.5, 0.55];
+      break;
+    case 2023:
+      limits = [11693, 19134, 32075, 62080, 93120, 1000000];
+      percentages = [0, 0.2, 0.3, 0.41, 0.48, 0.5, 0.55];
+      break;
+    case 2024:
+      limits = [12816, 20818, 34513, 66612, 99266, 1000000];
+      percentages = [0, 0.2, 0.3, 0.4, 0.48, 0.5, 0.55]; // reduce 0.41 to 0.4 from 2023 to 2024
+      break;
+    // 2025: Alle Steuerstufen werden um knapp 4 Prozent angehoben.
+    // @see https://www.bmf.gv.at/presse/pressemeldungen/2024/juli/brunner-entlastung-2025.html
+    case 2025:
+      limits = [13308, 21617, 35836, 69166, 103072, 1000000];
+      percentages = [0, 0.2, 0.3, 0.4, 0.48, 0.5, 0.55];
+      break;
+    default:
+      break;
   }
 
   limits = limits.filter(limit => limit < value);

diff --git a/tests/est.test.js b/tests/est.test.js
@@ -1,13 +1,13 @@
 import { einkommensteuer, freibetragValues, investGewinnfreibetrag } from '../src/est.js';
 
-test('should return 0 for 0-11693 income', () => {
+test('should return 0 for 0-12816 income', () => {
   expect(einkommensteuer(0, 2024)).toBe(0);
-  expect(einkommensteuer(11693, 2024)).toBe(0);
-  expect(einkommensteuer(11694, 2024)).not.toBe(0);
+  expect(einkommensteuer(12816, 2024)).toBe(0);
+  expect(einkommensteuer(12817, 2024)).not.toBe(0);
 });
 
 test('should return correct ESt for all levels in 2024', () => {
-  const limits = [11693, 19134, 32075, 62080, 93120, 1000000];
+  const limits = [12816, 20818, 34513, 66612, 99266, 1000000];
   const percentages = [0, 0.2, 0.3, 0.4, 0.48, 0.5, 0.55];
   const levels = limits.map((limit, index) => {
     return {
@@ -52,7 +52,7 @@ test('should return correct ESt for all levels in 2022', () => {
 });
 
 test('should return correct ESt for all levels + 1€ in 2024', () => {
-  const limits = [11693, 19134, 32075, 62080, 93120, 1000000];
+  const limits = [12816, 20818, 34513, 66612, 99266, 1000000];
   const percentages = [0, 0.2, 0.3, 0.4, 0.48, 0.5, 0.55];
   const levels = limits.map((limit, index) => {
     return {