Barème G de perception de l'impôt à la source 2025

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois

Taux

fr.

fr.

%

0 -

20'999

0 -

1'749.95

7.00

21'000 -

21'599

1'750 -

1'799.95

7.12

21'600 -

22'199

1'800 -

1'849.95

7.14

22'200 -

22'799

1'850 -

1'899.95

7.16

22'800 -

23'399

1'900 -

1'949.95

7.18

23'400 -

23'999

1'950 -

1'999.95

7.19

24'000 -

24'599

2'000 -

2'049.95

7.21

24'600 -

25'199

2'050 -

2'099.95

7.22

25'200 -

25'799

2'100 -

2'149.95

7.24

25'800 -

26'399

2'150 -

2'199.95

7.25

26'400 -

26'999

2'200 -

2'249.95

7.26

27'000 -

27'599

2'250 -

2'299.95

7.27

27'600 -

28'199

2'300 -

2'349.95

7.28

28'200 -

28'799

2'350 -

2'399.95

7.29

28'800 -

29'399

2'400 -

2'449.95

7.31

29'400 -

30'599

2'450 -

2'549.95

7.32

30'600 -

31'199

2'550 -

2'599.95

7.33

31'200 -

31'799

2'600 -

2'649.95

7.34

31'800 -

32'399

2'650 -

2'699.95

7.35

32'400 -

32'999

2'700 -

2'749.95

7.36

33'000 -

33'599

2'750 -

2'799.95

7.37

33'600 -

34'799

2'800 -

2'899.95

7.38

34'800 -

35'399

2'900 -

2'949.95

7.39

35'400 -

35'999

2'950 -

2'999.95

7.40

36'000 -

36'599

3'000 -

3'049.95

7.42

36'600 -

37'199

3'050 -

3'099.95

7.45

37'200 -

37'799

3'100 -

3'149.95

7.48

37'800 -

38'399

3'150 -

3'199.95

7.51

38'400 -

38'999

3'200 -

3'249.95

7.54

39'000 -

39'599

3'250 -

3'299.95

7.56

39'600 -

40'199

3'300 -

3'349.95

7.59

40'200 -

40'799

3'350 -

3'399.95

7.62

40'800 -

41'399

3'400 -

3'449.95

7.64

41'400 -

41'999

3'450 -

3'499.95

7.67

42'000 -

42'599

3'500 -

3'549.95

7.69

42'600 -

43'199

3'550 -

3'599.95

7.71

43'200 -

43'799

3'600 -

3'649.95

7.74

43'800 -

44'399

3'650 -

3'699.95

7.76

44'400 -

44'999

3'700 -

3'749.95

7.78

45'000 -

45'599

3'750 -

3'799.95

7.80

45'600 -

46'199

3'800 -

3'849.95

7.82

46'200 -

46'799

3'850 -

3'899.95

7.84

46'800 -

47'399

3'900 -

3'949.95

7.86

47'400 -

47'999

3'950 -

3'999.95

7.88

48'000 -

48'599

4'000 -

4'049.95

7.90

48'600 -

49'199

4'050 -

4'099.95

7.91

49'200 -

49'799

4'100 -

4'149.95

7.93

49'800 -

50'399

4'150 -

4'199.95

7.95

50'400 -

50'999

4'200 -

4'249.95

7.97

51'000 -

51'599

4'250 -

4'299.95

7.98

51'600 -

52'199

4'300 -

4'349.95

8.00

52'200 -

52'799

4'350 -

4'399.95

8.01

52'800 -

53'399

4'400 -

4'449.95

8.03

53'400 -

53'999

4'450 -

4'499.95

8.04

54'000 -

54'599

4'500 -

4'549.95

8.06

54'600 -

55'199

4'550 -

4'599.95

8.07

Barème G 2025 - République et Canton de Genève

- novembre 2024

Page : 1

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois

Taux

fr.

fr.

%

55'200 -

55'799

4'600 -

4'649.95

8.09

55'800 -

56'399

4'650 -

4'699.95

8.10

56'400 -

56'999

4'700 -

4'749.95

8.11

57'000 -

57'599

4'750 -

4'799.95

8.12

57'600 -

58'199

4'800 -

4'849.95

8.14

58'200 -

58'799

4'850 -

4'899.95

8.15

58'800 -

59'399

4'900 -

4'949.95

8.16

59'400 -

59'999

4'950 -

4'999.95

8.17

60'000 -

60'599

5'000 -

5'049.95

8.20

60'600 -

61'199

5'050 -

5'099.95

8.22

61'200 -

61'799

5'100 -

5'149.95

8.25

61'800 -

62'399

5'150 -

5'199.95

8.28

62'400 -

62'999

5'200 -

5'249.95

8.31

63'000 -

63'599

5'250 -

5'299.95

8.34

63'600 -

64'199

5'300 -

5'349.95

8.36

64'200 -

64'799

5'350 -

5'399.95

8.39

64'800 -

65'399

5'400 -

5'449.95

8.42

65'400 -

65'999

5'450 -

5'499.95

8.44

66'000 -

66'599

5'500 -

5'549.95

8.47

66'600 -

67'199

5'550 -

5'599.95

8.49

67'200 -

67'799

5'600 -

5'649.95

8.52

67'800 -

68'399

5'650 -

5'699.95

8.54

68'400 -

68'999

5'700 -

5'749.95

8.56

69'000 -

69'599

5'750 -

5'799.95

8.59

69'600 -

70'199

5'800 -

5'849.95

8.61

70'200 -

70'799

5'850 -

5'899.95

8.63

70'800 -

71'399

5'900 -

5'949.95

8.65

71'400 -

71'999

5'950 -

5'999.95

8.67

72'000 -

72'599

6'000 -

6'049.95

8.69

72'600 -

73'199

6'050 -

6'099.95

8.71

73'200 -

73'799

6'100 -

6'149.95

8.73

73'800 -

74'399

6'150 -

6'199.95

8.75

74'400 -

74'999

6'200 -

6'249.95

8.77

75'000 -

75'599

6'250 -

6'299.95

8.79

75'600 -

76'199

6'300 -

6'349.95

8.81

76'200 -

76'799

6'350 -

6'399.95

8.83

76'800 -

77'399

6'400 -

6'449.95

8.85

77'400 -

77'999

6'450 -

6'499.95

8.87

78'000 -

78'599

6'500 -

6'549.95

8.89

78'600 -

79'199

6'550 -

6'599.95

8.90

79'200 -

79'799

6'600 -

6'649.95

8.92

79'800 -

80'399

6'650 -

6'699.95

8.94

80'400 -

80'999

6'700 -

6'749.95

8.95

81'000 -

81'599

6'750 -

6'799.95

8.97

81'600 -

82'199

6'800 -

6'849.95

8.99

82'200 -

82'799

6'850 -

6'899.95

9.00

82'800 -

83'399

6'900 -

6'949.95

9.02

83'400 -

83'999

6'950 -

6'999.95

9.04

84'000 -

84'599

7'000 -

7'049.95

9.05

84'600 -

85'199

7'050 -

7'099.95

9.07

85'200 -

85'799

7'100 -

7'149.95

9.08

85'800 -

86'399

7'150 -

7'199.95

9.10

86'400 -

86'999

7'200 -

7'249.95

9.11

87'000 -

87'599

7'250 -

7'299.95

9.12

87'600 -

88'199

7'300 -

7'349.95

9.14

88'200 -

88'799

7'350 -

7'399.95

9.15

Barème G 2025 - République et Canton de Genève

- novembre 2024

Page : 2

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois

Taux

fr.

fr.

%

88'800 -

89'399

7'400 -

7'449.95

9.17

89'400 -

89'999

7'450 -

7'499.95

9.18

90'000 -

90'599

7'500 -

7'549.95

9.20

90'600 -

91'199

7'550 -

7'599.95

9.24

91'200 -

91'799

7'600 -

7'649.95

9.27

91'800 -

92'399

7'650 -

7'699.95

9.30

92'400 -

92'999

7'700 -

7'749.95

9.34

93'000 -

93'599

7'750 -

7'799.95

9.37

93'600 -

94'199

7'800 -

7'849.95

9.40

94'200 -

94'799

7'850 -

7'899.95

9.43

94'800 -

95'399

7'900 -

7'949.95

9.46

95'400 -

95'999

7'950 -

7'999.95

9.49

96'000 -

96'599

8'000 -

8'049.95

9.52

96'600 -

97'199

8'050 -

8'099.95

9.55

97'200 -

97'799

8'100 -

8'149.95

9.58

97'800 -

98'399

8'150 -

8'199.95

9.61

98'400 -

98'999

8'200 -

8'249.95

9.64

99'000 -

99'599

8'250 -

8'299.95

9.67

99'600 -

100'199

8'300 -

8'349.95

9.70

100'200 -

100'799

8'350 -

8'399.95

9.73

100'800 -

101'399

8'400 -

8'449.95

9.75

101'400 -

101'999

8'450 -

8'499.95

9.78

102'000 -

102'599

8'500 -

8'549.95

9.81

102'600 -

103'199

8'550 -

8'599.95

9.83

103'200 -

103'799

8'600 -

8'649.95

9.86

103'800 -

104'399

8'650 -

8'699.95

9.89

104'400 -

104'999

8'700 -

8'749.95

9.91

105'000 -

105'599

8'750 -

8'799.95

9.94

105'600 -

106'199

8'800 -

8'849.95

9.96

106'200 -

106'799

8'850 -

8'899.95

9.99

106'800 -

107'399

8'900 -

8'949.95

10.01

107'400 -

107'999

8'950 -

8'999.95

10.04

108'000 -

108'599

9'000 -

9'049.95

10.06

108'600 -

109'199

9'050 -

9'099.95

10.08

109'200 -

109'799

9'100 -

9'149.95

10.11

109'800 -

110'399

9'150 -

9'199.95

10.13

110'400 -

110'999

9'200 -

9'249.95

10.15

111'000 -

111'599

9'250 -

9'299.95

10.17

111'600 -

112'199

9'300 -

9'349.95

10.20

112'200 -

112'799

9'350 -

9'399.95

10.22

112'800 -

113'399

9'400 -

9'449.95

10.24

113'400 -

113'999

9'450 -

9'499.95

10.26

114'000 -

114'599

9'500 -

9'549.95

10.28

114'600 -

115'199

9'550 -

9'599.95

10.31

115'200 -

115'799

9'600 -

9'649.95

10.33

115'800 -

116'399

9'650 -

9'699.95

10.35

116'400 -

116'999

9'700 -

9'749.95

10.37

117'000 -

117'599

9'750 -

9'799.95

10.39

117'600 -

118'199

9'800 -

9'849.95

10.41

118'200 -

118'799

9'850 -

9'899.95

10.43

118'800 -

119'399

9'900 -

9'949.95

10.45

119'400 -

119'999

9'950 -

9'999.95

10.47

120'000 -

120'599

10'000 -

10'049.95

10.49

120'600 -

121'199

10'050 -

10'099.95

10.53

121'200 -

121'799

10'100 -

10'149.95

10.56

121'800 -

122'399

10'150 -

10'199.95

10.59

Barème G 2025 - République et Canton de Genève

- novembre 2024

Page : 3

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois

Taux

fr.

fr.

%

122'400 -

122'999

10'200 -

10'249.95

10.63

123'000 -

123'599

10'250 -

10'299.95

10.66

123'600 -

124'199

10'300 -

10'349.95

10.69

124'200 -

124'799

10'350 -

10'399.95

10.72

124'800 -

125'399

10'400 -

10'449.95

10.75

125'400 -

125'999

10'450 -

10'499.95

10.78

126'000 -

126'599

10'500 -

10'549.95

10.81

126'600 -

127'199

10'550 -

10'599.95

10.84

127'200 -

127'799

10'600 -

10'649.95

10.87

127'800 -

128'399

10'650 -

10'699.95

10.90

128'400 -

128'999

10'700 -

10'749.95

10.93

129'000 -

129'599

10'750 -

10'799.95

10.96

129'600 -

130'199

10'800 -

10'849.95

10.99

130'200 -

130'799

10'850 -

10'899.95

11.02

130'800 -

131'399

10'900 -

10'949.95

11.05

131'400 -

131'999

10'950 -

10'999.95

11.07

132'000 -

132'599

11'000 -

11'049.95

11.10

132'600 -

133'199

11'050 -

11'099.95

11.13

133'200 -

133'799

11'100 -

11'149.95

11.16

133'800 -

134'399

11'150 -

11'199.95

11.18

134'400 -

134'999

11'200 -

11'249.95

11.21

135'000 -

135'599

11'250 -

11'299.95

11.24

135'600 -

136'199

11'300 -

11'349.95

11.26

136'200 -

136'799

11'350 -

11'399.95

11.29

136'800 -

137'399

11'400 -

11'449.95

11.32

137'400 -

137'999

11'450 -

11'499.95

11.34

138'000 -

138'599

11'500 -

11'549.95

11.37

138'600 -

139'199

11'550 -

11'599.95

11.39

139'200 -

139'799

11'600 -

11'649.95

11.42

139'800 -

140'399

11'650 -

11'699.95

11.44

140'400 -

140'999

11'700 -

11'749.95

11.47

141'000 -

141'599

11'750 -

11'799.95

11.49

141'600 -

142'199

11'800 -

11'849.95

11.52

142'200 -

142'799

11'850 -

11'899.95

11.54

142'800 -

143'399

11'900 -

11'949.95

11.56

143'400 -

143'999

11'950 -

11'999.95

11.59

144'000 -

144'599

12'000 -

12'049.95

11.61

144'600 -

145'199

12'050 -

12'099.95

11.63

145'200 -

145'799

12'100 -

12'149.95

11.66

145'800 -

146'399

12'150 -

12'199.95

11.68

146'400 -

146'999

12'200 -

12'249.95

11.70

147'000 -

147'599

12'250 -

12'299.95

11.72

147'600 -

148'199

12'300 -

12'349.95

11.75

148'200 -

148'799

12'350 -

12'399.95

11.77

148'800 -

149'399

12'400 -

12'449.95

11.79

149'400 -

149'999

12'450 -

12'499.95

11.81

150'000 -

150'599

12'500 -

12'549.95

11.83

150'600 -

151'199

12'550 -

12'599.95

11.85

151'200 -

151'799

12'600 -

12'649.95

11.88

151'800 -

152'399

12'650 -

12'699.95

11.90

152'400 -

152'999

12'700 -

12'749.95

11.92

153'000 -

153'599

12'750 -

12'799.95

11.94

153'600 -

154'199

12'800 -

12'849.95

11.96

154'200 -

154'799

12'850 -

12'899.95

11.98

154'800 -

155'399

12'900 -

12'949.95

12.00

155'400 -

155'999

12'950 -

12'999.95

12.02

Barème G 2025 - République et Canton de Genève

- novembre 2024

Page : 4

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois

Taux

fr.

fr.

%

156'000 -

156'599

13'000 -

13'049.95

12.04

156'600 -

157'199

13'050 -

13'099.95

12.06

157'200 -

157'799

13'100 -

13'149.95

12.08

157'800 -

158'399

13'150 -

13'199.95

12.10

158'400 -

158'999

13'200 -

13'249.95

12.12

159'000 -

159'599

13'250 -

13'299.95

12.14

159'600 -

160'199

13'300 -

13'349.95

12.15

160'200 -

160'799

13'350 -

13'399.95

12.17

160'800 -

161'399

13'400 -

13'449.95

12.19

161'400 -

161'999

13'450 -

13'499.95

12.21

162'000 -

162'599

13'500 -

13'549.95

12.23

162'600 -

163'199

13'550 -

13'599.95

12.25

163'200 -

163'799

13'600 -

13'649.95

12.27

163'800 -

164'399

13'650 -

13'699.95

12.28

164'400 -

164'999

13'700 -

13'749.95

12.30

165'000 -

165'599

13'750 -

13'799.95

12.32

165'600 -

166'199

13'800 -

13'849.95

12.34

166'200 -

166'799

13'850 -

13'899.95

12.35

166'800 -

167'399

13'900 -

13'949.95

12.37

167'400 -

167'999

13'950 -

13'999.95

12.39

168'000 -

168'599

14'000 -

14'049.95

12.41

168'600 -

169'199

14'050 -

14'099.95

12.42

169'200 -

169'799

14'100 -

14'149.95

12.44

169'800 -

170'399

14'150 -

14'199.95

12.46

170'400 -

170'999

14'200 -

14'249.95

12.47

171'000 -

171'599

14'250 -

14'299.95

12.49

171'600 -

172'199

14'300 -

14'349.95

12.51

172'200 -

172'799

14'350 -

14'399.95

12.52

172'800 -

173'399

14'400 -

14'449.95

12.54

173'400 -

173'999

14'450 -

14'499.95

12.56

174'000 -

174'599

14'500 -

14'549.95

12.57

174'600 -

175'199

14'550 -

14'599.95

12.59

175'200 -

175'799

14'600 -

14'649.95

12.60

175'800 -

176'399

14'650 -

14'699.95

12.62

176'400 -

176'999

14'700 -

14'749.95

12.63

177'000 -

177'599

14'750 -

14'799.95

12.65

177'600 -

178'199

14'800 -

14'849.95

12.67

178'200 -

178'799

14'850 -

14'899.95

12.68

178'800 -

179'399

14'900 -

14'949.95

12.70

179'400 -

179'999

14'950 -

14'999.95

12.71

180'000 -

180'599

15'000 -

15'049.95

12.73

180'600 -

181'199

15'050 -

15'099.95

12.75

181'200 -

181'799

15'100 -

15'149.95

12.78

181'800 -

182'399

15'150 -

15'199.95

12.80

182'400 -

182'999

15'200 -

15'249.95

12.82

183'000 -

183'599

15'250 -

15'299.95

12.85

183'600 -

184'199

15'300 -

15'349.95

12.87

184'200 -

184'799

15'350 -

15'399.95

12.89

184'800 -

185'399

15'400 -

15'449.95

12.91

185'400 -

185'999

15'450 -

15'499.95

12.94

186'000 -

186'599

15'500 -

15'549.95

12.96

186'600 -

187'199

15'550 -

15'599.95

12.98

187'200 -

187'799

15'600 -

15'649.95

13.00

187'800 -

188'399

15'650 -

15'699.95

13.03

188'400 -

188'999

15'700 -

15'749.95

13.05

189'000 -

189'599

15'750 -

15'799.95

13.07

Barème G 2025 - République et Canton de Genève

- novembre 2024

Page : 5

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois

Taux

fr.

fr.

%

189'600 -

190'199

15'800 -

15'849.95

13.09

190'200 -

190'799

15'850 -

15'899.95

13.11

190'800 -

191'399

15'900 -

15'949.95

13.13

191'400 -

191'999

15'950 -

15'999.95

13.15

192'000 -

192'599

16'000 -

16'049.95

13.17

192'600 -

193'199

16'050 -

16'099.95

13.20

193'200 -

193'799

16'100 -

16'149.95

13.22

193'800 -

194'399

16'150 -

16'199.95

13.24

194'400 -

194'999

16'200 -

16'249.95

13.26

195'000 -

195'599

16'250 -

16'299.95

13.28

195'600 -

196'199

16'300 -

16'349.95

13.30

196'200 -

196'799

16'350 -

16'399.95

13.32

196'800 -

197'399

16'400 -

16'449.95

13.34

197'400 -

197'999

16'450 -

16'499.95

13.36

198'000 -

198'599

16'500 -

16'549.95

13.38

198'600 -

199'199

16'550 -

16'599.95

13.40

199'200 -

199'799

16'600 -

16'649.95

13.42

199'800 -

200'399

16'650 -

16'699.95

13.43

200'400 -

200'999

16'700 -

16'749.95

13.45

201'000 -

201'599

16'750 -

16'799.95

13.47

201'600 -

202'199

16'800 -

16'849.95

13.49

202'200 -

202'799

16'850 -

16'899.95

13.51

202'800 -

203'399

16'900 -

16'949.95

13.53

203'400 -

203'999

16'950 -

16'999.95

13.55

204'000 -

204'599

17'000 -

17'049.95

13.57

204'600 -

205'199

17'050 -

17'099.95

13.58

205'200 -

205'799

17'100 -

17'149.95

13.60

205'800 -

206'399

17'150 -

17'199.95

13.62

206'400 -

206'999

17'200 -

17'249.95

13.64

207'000 -

207'599

17'250 -

17'299.95

13.66

207'600 -

208'199

17'300 -

17'349.95

13.68

208'200 -

208'799

17'350 -

17'399.95

13.69

208'800 -

209'399

17'400 -

17'449.95

13.71

209'400 -

209'999

17'450 -

17'499.95

13.73

210'000 -

210'599

17'500 -

17'549.95

13.75

210'600 -

211'199

17'550 -

17'599.95

13.76

211'200 -

211'799

17'600 -

17'649.95

13.78

211'800 -

212'399

17'650 -

17'699.95

13.80

212'400 -

212'999

17'700 -

17'749.95

13.81

213'000 -

213'599

17'750 -

17'799.95

13.83

213'600 -

214'199

17'800 -

17'849.95

13.85

214'200 -

214'799

17'850 -

17'899.95

13.87

214'800 -

215'399

17'900 -

17'949.95

13.88

215'400 -

215'999

17'950 -

17'999.95

13.90

216'000 -

216'599

18'000 -

18'049.95

13.92

216'600 -

217'199

18'050 -

18'099.95

13.93

217'200 -

217'799

18'100 -

18'149.95

13.95

217'800 -

218'399

18'150 -

18'199.95

13.96

218'400 -

218'999

18'200 -

18'249.95

13.98

219'000 -

219'599

18'250 -

18'299.95

14.00

219'600 -

220'199

18'300 -

18'349.95

14.01

220'200 -

220'799

18'350 -

18'399.95

14.03

220'800 -

221'399

18'400 -

18'449.95

14.04

221'400 -

221'999

18'450 -

18'499.95

14.06

222'000 -

222'599

18'500 -

18'549.95

14.08

222'600 -

223'199

18'550 -

18'599.95

14.09

Barème G 2025 - République et Canton de Genève

- novembre 2024

Page : 6

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois

Taux

fr.

fr.

%

223'200 -

223'799

18'600 -

18'649.95

14.11

223'800 -

224'399

18'650 -

18'699.95

14.12

224'400 -

224'999

18'700 -

18'749.95

14.14

225'000 -

225'599

18'750 -

18'799.95

14.15

225'600 -

226'199

18'800 -

18'849.95

14.17

226'200 -

226'799

18'850 -

18'899.95

14.18

226'800 -

227'399

18'900 -

18'949.95

14.20

227'400 -

227'999

18'950 -

18'999.95

14.21

228'000 -

228'599

19'000 -

19'049.95

14.23

228'600 -

229'199

19'050 -

19'099.95

14.24

229'200 -

229'799

19'100 -

19'149.95

14.26

229'800 -

230'399

19'150 -

19'199.95

14.27

230'400 -

230'999

19'200 -

19'249.95

14.29

231'000 -

231'599

19'250 -

19'299.95

14.30

231'600 -

232'199

19'300 -

19'349.95

14.31

232'200 -

232'799

19'350 -

19'399.95

14.33

232'800 -

233'399

19'400 -

19'449.95

14.34

233'400 -

233'999

19'450 -

19'499.95

14.36

234'000 -

234'599

19'500 -

19'549.95

14.37

234'600 -

235'199

19'550 -

19'599.95

14.39

235'200 -

235'799

19'600 -

19'649.95

14.40

235'800 -

236'999

19'650 -

19'749.95

14.42

237'000 -

238'199

19'750 -

19'849.95

14.45

238'200 -

239'399

19'850 -

19'949.95

14.47

239'400 -

240'599

19'950 -

20'049.95

14.50

240'600 -

241'799

20'050 -

20'149.95

14.53

241'800 -

242'999

20'150 -

20'249.95

14.55

243'000 -

244'199

20'250 -

20'349.95

14.58

244'200 -

245'399

20'350 -

20'449.95

14.61

245'400 -

246'599

20'450 -

20'549.95

14.63

246'600 -

247'799

20'550 -

20'649.95

14.66

247'800 -

248'999

20'650 -

20'749.95

14.68

249'000 -

250'199

20'750 -

20'849.95

14.71

250'200 -

251'399

20'850 -

20'949.95

14.73

251'400 -

252'599

20'950 -

21'049.95

14.76

252'600 -

253'799

21'050 -

21'149.95

14.78

253'800 -

254'999

21'150 -

21'249.95

14.80

255'000 -

256'199

21'250 -

21'349.95

14.83

256'200 -

257'399

21'350 -

21'449.95

14.85

257'400 -

258'599

21'450 -

21'549.95

14.87

258'600 -

259'799

21'550 -

21'649.95

14.90

259'800 -

260'999

21'650 -

21'749.95

14.92

261'000 -

262'199

21'750 -

21'849.95

14.94

262'200 -

263'399

21'850 -

21'949.95

14.97

263'400 -

264'599

21'950 -

22'049.95

14.99

264'600 -

265'799

22'050 -

22'149.95

15.01

265'800 -

266'999

22'150 -

22'249.95

15.03

267'000 -

268'199

22'250 -

22'349.95

15.05

268'200 -

269'399

22'350 -

22'449.95

15.07

269'400 -

270'599

22'450 -

22'549.95

15.10

270'600 -

271'799

22'550 -

22'649.95

15.12

271'800 -

272'999

22'650 -

22'749.95

15.14

273'000 -

274'199

22'750 -

22'849.95

15.16

274'200 -

275'399

22'850 -

22'949.95

15.18

275'400 -

276'599

22'950 -

23'049.95

15.20

276'600 -

277'799

23'050 -

23'149.95

15.22

Barème G 2025 - République et Canton de Genève

- novembre 2024

Page : 7

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois

Taux

fr.

fr.

%

277'800 -

278'999

23'150 -

23'249.95

15.24

279'000 -

280'199

23'250 -

23'349.95

15.26

280'200 -

281'399

23'350 -

23'449.95

15.28

281'400 -

282'599

23'450 -

23'549.95

15.30

282'600 -

283'799

23'550 -

23'649.95

15.32

283'800 -

284'999

23'650 -

23'749.95

15.34

285'000 -

286'199

23'750 -

23'849.95

15.36

286'200 -

287'399

23'850 -

23'949.95

15.37

287'400 -

288'599

23'950 -

24'049.95

15.39

288'600 -

289'799

24'050 -

24'149.95

15.41

289'800 -

290'999

24'150 -

24'249.95

15.43

291'000 -

292'199

24'250 -

24'349.95

15.45

292'200 -

293'399

24'350 -

24'449.95

15.47

293'400 -

294'599

24'450 -

24'549.95

15.48

294'600 -

295'799

24'550 -

24'649.95

15.50

295'800 -

296'999

24'650 -

24'749.95

15.52

297'000 -

298'199

24'750 -

24'849.95

15.54

298'200 -

299'399

24'850 -

24'949.95

15.55

299'400 -

300'599

24'950 -

25'049.95

15.57

300'600 -

301'799

25'050 -

25'149.95

15.59

301'800 -

302'999

25'150 -

25'249.95

15.60

303'000 -

304'199

25'250 -

25'349.95

15.62

304'200 -

305'399

25'350 -

25'449.95

15.64

305'400 -

306'599

25'450 -

25'549.95

15.65

306'600 -

307'799

25'550 -

25'649.95

15.67

307'800 -

308'999

25'650 -

25'749.95

15.69

309'000 -

310'199

25'750 -

25'849.95

15.70

310'200 -

311'399

25'850 -

25'949.95

15.72

311'400 -

312'599

25'950 -

26'049.95

15.74

312'600 -

313'799

26'050 -

26'149.95

15.75

313'800 -

314'999

26'150 -

26'249.95

15.77

315'000 -

316'199

26'250 -

26'349.95

15.78

316'200 -

317'399

26'350 -

26'449.95

15.80

317'400 -

318'599

26'450 -

26'549.95

15.81

318'600 -

319'799

26'550 -

26'649.95

15.83

319'800 -

320'999

26'650 -

26'749.95

15.84

321'000 -

322'199

26'750 -

26'849.95

15.86

322'200 -

323'399

26'850 -

26'949.95

15.87

323'400 -

324'599

26'950 -

27'049.95

15.89

324'600 -

325'799

27'050 -

27'149.95

15.90

325'800 -

326'999

27'150 -

27'249.95

15.92

327'000 -

328'199

27'250 -

27'349.95

15.93

328'200 -

329'399

27'350 -

27'449.95

15.95

329'400 -

330'599

27'450 -

27'549.95

15.96

330'600 -

331'799

27'550 -

27'649.95

15.97

331'800 -

332'999

27'650 -

27'749.95

15.99

333'000 -

334'199

27'750 -

27'849.95

16.00

334'200 -

335'399

27'850 -

27'949.95

16.02

335'400 -

336'599

27'950 -

28'049.95

16.03

336'600 -

337'799

28'050 -

28'149.95

16.04

337'800 -

338'999

28'150 -

28'249.95

16.06

339'000 -

340'199

28'250 -

28'349.95

16.07

340'200 -

341'399

28'350 -

28'449.95

16.08

341'400 -

342'599

28'450 -

28'549.95

16.10

342'600 -

343'799

28'550 -

28'649.95

16.11

343'800 -

344'999

28'650 -

28'749.95

16.12

Barème G 2025 - République et Canton de Genève

- novembre 2024

Page : 8

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois

Taux

fr.

fr.

%

345'000 -

346'199

28'750 -

28'849.95

16.14

346'200 -

347'399

28'850 -

28'949.95

16.15

347'400 -

348'599

28'950 -

29'049.95

16.16

348'600 -

349'799

29'050 -

29'149.95

16.17

349'800 -

350'999

29'150 -

29'249.95

16.19

351'000 -

352'199

29'250 -

29'349.95

16.20

352'200 -

353'399

29'350 -

29'449.95

16.21

353'400 -

354'599

29'450 -

29'549.95

16.22

354'600 -

355'799

29'550 -

29'649.95

16.24

355'800 -

356'999

29'650 -

29'749.95

16.25

357'000 -

358'199

29'750 -

29'849.95

16.26

358'200 -

359'399

29'850 -

29'949.95

16.27

359'400 -

360'599

29'950 -

30'049.95

16.28

360'600 -

361'799

30'050 -

30'149.95

16.30

361'800 -

362'999

30'150 -

30'249.95

16.31

363'000 -

364'199

30'250 -

30'349.95

16.32

364'200 -

365'399

30'350 -

30'449.95

16.33

365'400 -

366'599

30'450 -

30'549.95

16.34

366'600 -

367'799

30'550 -

30'649.95

16.35

367'800 -

368'999

30'650 -

30'749.95

16.37

369'000 -

370'199

30'750 -

30'849.95

16.38

370'200 -

371'399

30'850 -

30'949.95

16.39

371'400 -

372'599

30'950 -

31'049.95

16.40

372'600 -

373'799

31'050 -

31'149.95

16.41

373'800 -

374'999

31'150 -

31'249.95

16.42

375'000 -

376'199

31'250 -

31'349.95

16.43

376'200 -

377'399

31'350 -

31'449.95

16.44

377'400 -

378'599

31'450 -

31'549.95

16.45

378'600 -

379'799

31'550 -

31'649.95

16.46

379'800 -

380'999

31'650 -

31'749.95

16.48

381'000 -

382'199

31'750 -

31'849.95

16.49

382'200 -

383'399

31'850 -

31'949.95

16.50

383'400 -

384'599

31'950 -

32'049.95

16.51

384'600 -

385'799

32'050 -

32'149.95

16.52

385'800 -

386'999

32'150 -

32'249.95

16.53

387'000 -

388'199

32'250 -

32'349.95

16.54

388'200 -

389'399

32'350 -

32'449.95

16.55

389'400 -

390'599

32'450 -

32'549.95

16.56

390'600 -

391'799

32'550 -

32'649.95

16.57

391'800 -

392'999

32'650 -

32'749.95

16.58

393'000 -

394'199

32'750 -

32'849.95

16.59

394'200 -

395'399

32'850 -

32'949.95

16.60

395'400 -

396'599

32'950 -

33'049.95

16.61

396'600 -

397'799

33'050 -

33'149.95

16.62

397'800 -

398'999

33'150 -

33'249.95

16.63

399'000 -

400'199

33'250 -

33'349.95

16.64

400'200 -

401'399

33'350 -

33'449.95

16.65

401'400 -

402'599

33'450 -

33'549.95

16.66

402'600 -

403'799

33'550 -

33'649.95

16.67

403'800 -

404'999

33'650 -

33'749.95

16.68

405'000 -

407'399

33'750 -

33'949.95

16.69

407'400 -

408'599

33'950 -

34'049.95

16.70

408'600 -

409'799

34'050 -

34'149.95

16.71

409'800 -

410'999

34'150 -

34'249.95

16.72

411'000 -

412'199

34'250 -

34'349.95

16.73

412'200 -

413'399

34'350 -

34'449.95

16.74

Barème G 2025 - République et Canton de Genève

- novembre 2024

Page : 9

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois

Taux

fr.

fr.

%

413'400 -

414'599

34'450 -

34'549.95

16.75

414'600 -

415'799

34'550 -

34'649.95

16.76

415'800 -

416'999

34'650 -

34'749.95

16.77

417'000 -

419'399

34'750 -

34'949.95

16.78

419'400 -

420'599

34'950 -

35'049.95

16.79

420'600 -

421'799

35'050 -

35'149.95

16.80

421'800 -

422'999

35'150 -

35'249.95

16.81

423'000 -

424'199

35'250 -

35'349.95

16.82

424'200 -

425'399

35'350 -

35'449.95

16.83

425'400 -

426'599

35'450 -

35'549.95

16.84

426'600 -

428'999

35'550 -

35'749.95

16.85

429'000 -

430'199

35'750 -

35'849.95

16.86

430'200 -

431'399

35'850 -

35'949.95

16.87

431'400 -

432'599

35'950 -

36'049.95

16.88

432'600 -

434'999

36'050 -

36'249.95

16.89

435'000 -

436'199

36'250 -

36'349.95

16.90

436'200 -

437'399

36'350 -

36'449.95

16.91

437'400 -

438'599

36'450 -

36'549.95

16.92

438'600 -

439'799

36'550 -

36'649.95

16.93

439'800 -

442'199

36'650 -

36'849.95

16.94

442'200 -

443'399

36'850 -

36'949.95

16.95

443'400 -

444'599

36'950 -

37'049.95

16.96

444'600 -

446'999

37'050 -

37'249.95

16.97

447'000 -

448'199

37'250 -

37'349.95

16.98

448'200 -

449'399

37'350 -

37'449.95

16.99

449'400 -

451'799

37'450 -

37'649.95

17.00

451'800 -

452'999

37'650 -

37'749.95

17.01

453'000 -

454'199

37'750 -

37'849.95

17.02

454'200 -

456'599

37'850 -

38'049.95

17.03

456'600 -

457'799

38'050 -

38'149.95

17.04

457'800 -

458'999

38'150 -

38'249.95

17.05

459'000 -

461'399

38'250 -

38'449.95

17.06

461'400 -

462'599

38'450 -

38'549.95

17.07

462'600 -

463'799

38'550 -

38'649.95

17.08

463'800 -

466'199

38'650 -

38'849.95

17.09

466'200 -

467'399

38'850 -

38'949.95

17.10

467'400 -

469'799

38'950 -

39'149.95

17.11

469'800 -

470'999

39'150 -

39'249.95

17.12

471'000 -

473'399

39'250 -

39'449.95

17.13

473'400 -

474'599

39'450 -

39'549.95

17.14

474'600 -

475'799

39'550 -

39'649.95

17.15

475'800 -

478'199

39'650 -

39'849.95

17.16

478'200 -

479'399

39'850 -

39'949.95

17.17

479'400 -

481'799

39'950 -

40'149.95

17.18

481'800 -

482'999

40'150 -

40'249.95

17.19

483'000 -

485'399

40'250 -

40'449.95

17.20

485'400 -

486'599

40'450 -

40'549.95

17.21

486'600 -

488'999

40'550 -

40'749.95

17.22

489'000 -

491'399

40'750 -

40'949.95

17.23

491'400 -

492'599

40'950 -

41'049.95

17.24

492'600 -

494'999

41'050 -

41'249.95

17.25

495'000 -

496'199

41'250 -

41'349.95

17.26

496'200 -

498'599

41'350 -

41'549.95

17.27

498'600 -

500'999

41'550 -

41'749.95

17.28

501'000 -

502'199

41'750 -

41'849.95

17.29

502'200 -

504'599

41'850 -

42'049.95

17.30

Barème G 2025 - République et Canton de Genève

- novembre 2024

Page : 10

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois

Taux

fr.

fr.

%

504'600 -

505'799

42'050 -

42'149.95

17.31

505'800 -

508'199

42'150 -

42'349.95

17.32

508'200 -

510'599

42'350 -

42'549.95

17.33

510'600 -

512'999

42'550 -

42'749.95

17.34

513'000 -

514'199

42'750 -

42'849.95

17.35

514'200 -

516'599

42'850 -

43'049.95

17.36

516'600 -

518'999

43'050 -

43'249.95

17.37

519'000 -

520'199

43'250 -

43'349.95

17.38

520'200 -

522'599

43'350 -

43'549.95

17.39

522'600 -

524'999

43'550 -

43'749.95

17.40

525'000 -

527'399

43'750 -

43'949.95

17.41

527'400 -

529'799

43'950 -

44'149.95

17.42

529'800 -

530'999

44'150 -

44'249.95

17.43

531'000 -

533'399

44'250 -

44'449.95

17.44

533'400 -

535'799

44'450 -

44'649.95

17.45

535'800 -

538'199

44'650 -

44'849.95

17.46

538'200 -

540'599

44'850 -

45'049.95

17.47

540'600 -

542'999

45'050 -

45'249.95

17.48

543'000 -

545'399

45'250 -

45'449.95

17.49

545'400 -

547'799

45'450 -

45'649.95

17.50

547'800 -

550'199

45'650 -

45'849.95

17.51

550'200 -

552'599

45'850 -

46'049.95

17.52

552'600 -

554'999

46'050 -

46'249.95

17.53

555'000 -

557'399

46'250 -

46'449.95

17.54

557'400 -

559'799

46'450 -

46'649.95

17.55

559'800 -

562'199

46'650 -

46'849.95

17.56

562'200 -

564'599

46'850 -

47'049.95

17.57

564'600 -

566'999

47'050 -

47'249.95

17.58

567'000 -

569'399

47'250 -

47'449.95

17.59

569'400 -

571'799

47'450 -

47'649.95

17.60

571'800 -

574'199

47'650 -

47'849.95

17.61

574'200 -

576'599

47'850 -

48'049.95

17.62

576'600 -

578'999

48'050 -

48'249.95

17.63

579'000 -

582'599

48'250 -

48'549.95

17.64

582'600 -

584'999

48'550 -

48'749.95

17.65

585'000 -

587'399

48'750 -

48'949.95

17.66

587'400 -

589'799

48'950 -

49'149.95

17.67

589'800 -

592'199

49'150 -

49'349.95

17.68

592'200 -

594'599

49'350 -

49'549.95

17.69

594'600 -

599'399

49'550 -

49'949.95

17.70

599'400 -

601'799

49'950 -

50'149.95

17.71

601'800 -

604'199

50'150 -

50'349.95

17.72

604'200 -

606'599

50'350 -

50'549.95

17.73

606'600 -

608'999

50'550 -

50'749.95

17.74

609'000 -

613'799

50'750 -

51'149.95

17.75

613'800 -

616'199

51'150 -

51'349.95

17.76

616'200 -

618'599

51'350 -

51'549.95

17.77

618'600 -

620'999

51'550 -

51'749.95

17.78

621'000 -

625'799

51'750 -

52'149.95

17.79

625'800 -

628'199

52'150 -

52'349.95

17.80

628'200 -

630'599

52'350 -

52'549.95

17.81

630'600 -

632'999

52'550 -

52'749.95

17.82

633'000 -

637'799

52'750 -

53'149.95

17.83

637'800 -

640'199

53'150 -

53'349.95

17.84

640'200 -

642'599

53'350 -

53'549.95

17.85

642'600 -

647'399

53'550 -

53'949.95

17.86

Barème G 2025 - République et Canton de Genève

- novembre 2024

Page : 11

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois

Taux

fr.

fr.

%

647'400 -

649'799

53'950 - 54'149.95

17.87

649'800 -

652'199

54'150 - 54'349.95

17.88

652'200 -

656'999

54'350 - 54'749.95

17.89

657'000 -

659'399

54'750 - 54'949.95

17.90

659'400 -

664'199

54'950 - 55'349.95

17.91

664'200 -

666'599

55'350 - 55'549.95

17.92

666'600 -

671'399

55'550 - 55'949.95

17.93

671'400 -

673'799

55'950 - 56'149.95

17.94

673'800 -

678'599

56'150 - 56'549.95

17.95

678'600 -

680'999

56'550 - 56'749.95

17.96

681'000 -

685'799

56'750 - 57'149.95

17.97

685'800 -

688'199

57'150 - 57'349.95

17.98

688'200 -

692'999

57'350 - 57'749.95

17.99

693'000 -

695'399

57'750 - 57'949.95

18.00

695'400 -

700'199

57'950 - 58'349.95

18.01

700'200 -

702'599

58'350 - 58'549.95

18.02

702'600 -

707'399

58'550 - 58'949.95

18.03

707'400 -

712'199

58'950 - 59'349.95

18.04

712'200 -

714'599

59'350 - 59'549.95

18.05

714'600 -

719'399

59'550 - 59'949.95

18.06

719'400 -

724'199

59'950 - 60'349.95

18.07

724'200 -

726'599

60'350 - 60'549.95

18.08

726'600 -

731'399

60'550 - 60'949.95

18.09

731'400 -

736'199

60'950 - 61'349.95

18.10

736'200 -

740'999

61'350 - 61'749.95

18.11

741'000 -

743'399

61'750 - 61'949.95

18.12

743'400 -

748'199

61'950 - 62'349.95

18.13

748'200 -

752'999

62'350 - 62'749.95

18.14

753'000 -

757'799

62'750 - 63'149.95

18.15

757'800 -

762'599

63'150 - 63'549.95

18.16

762'600 -

767'399

63'550 - 63'949.95

18.17

767'400 -

769'799

63'950 - 64'149.95

18.18

769'800 -

774'599

64'150 - 64'549.95

18.19

774'600 -

781'799

64'550 - 65'149.95

18.20

781'800 -

810'599

65'150 - 67'549.95

18.21

810'600 -

839'399

67'550 - 69'949.95

18.22

839'400 -

870'599

69'950 - 72'549.95

18.23

870'600 -

904'199

72'550 - 75'349.95

18.24

904'200 -

942'599

75'350 - 78'549.95

18.25

942'600 -

980'999

78'550 - 81'749.95

18.26

981'000 -

1'024'199

81'750 - 85'349.95

18.27

1'024'200 -

1'072'199

85'350 - 89'349.95

18.28

1'072'200 -

1'124'999

89'350 - 93'749.95

18.29

1'125'000 -

1'182'599

93'750 - 98'549.95

18.30

1'182'600 -

1'247'399

98'550 - 103'949.95

18.31

1'247'400 -

1'319'399

103'950 - 109'949.95

18.32

1'319'400 -

1'398'599

109'950 - 116'549.95

18.33

1'398'600 -

1'487'399

116'550 - 123'949.95

18.34

1'487'400 -

1'590'599

123'950 - 132'549.95

18.35

1'590'600 -

1'708'199

132'550 - 142'349.95

18.36

1'708'200 -

1'844'999

142'350 - 153'749.95

18.37

1'845'000 -

2'005'799

153'750 - 167'149.95

18.38

2'005'800 -

2'197'799

167'150 - 183'149.95

18.39

2'197'800 -

2'428'199

183'150 - 202'349.95

18.40

2'428'200 -

2'713'799

202'350 - 226'149.95

18.41

2'713'800 -

3'076'199

226'150 - 256'349.95

18.42

Barème G 2025 - République et Canton de Genève - novembre 2024

Page : 12

TRANCHES BAREME G IMPOTS A LA SOURCE 2025

Année

Mois Taux

fr.

fr.

%

3'076'200 -

3'548'999

256'350 - 295'749.95

18.43

3'549'000 -

4'194'599

295'750 - 349'549.95

18.44

4'194'600 -

5'125'799

349'550 - 427'149.95

18.45

5'125'800 -

6'592'199

427'150 - 549'349.95

18.46

6'592'200 -

9'227'399

549'350 - 768'949.95

18.47

9'227'400 -

15'380'999

768'950 - 1'281'749.95

18.48

15'381'000 -

46'139'399

1'281'750 - 3'844'949.95

18.49

46'139'400 -

99'999'999

3'844'950 - 9'999'999.00

18.50

Barème G 2025 - République et Canton de Genève

- novembre 2024

Page : 13