Quelle

Barèmes 2014 de perception de l'impôt à la source

Barèmes 2014 impôt à la source

applicables dès le 1er janvier 2014

Pour déterminer le barème à utiliser par l'employeur, le salarié doit remplir le formulaire « Déclaration pour le prélèvement de l'impôt à la source » ou sa version Internet sur www.ge.ch/impots/iso-13

Pour des informations détaillées sur l'utilisation de ces barèmes, se référer aux « Directives concernant l'imposition à la source 2014 », disponibles sur www.ge.ch/impots/iso

Ces barèmes sont disponibles en simulation interactive ou au format PDF sur www.ge.ch/impot/iso-17

Les barèmes A1 à A5 ne peuvent être utilisés que pour les contribuables qui en ont fait la demande auprès de l'administration fiscale et sur décision de cette dernière communiquée à l'employeur

AFC | Directives concernant l’imposition à la source 2014 1

TRANCHES

BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 * A2 * A3 * A4 * A5 * B0 B1 B2 B3 B4 B5 C0 C1 C2 C3 C4 C5 H1 H2 H3 H4 H5

Année

Mois

A l'heure

Personne seule Marié et le conjoint ne travaille pas Marié et les 2 conjoints travaillent Famille monoparentale

F

F

F

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf. 5 enf. 0 enf. 1 enf. 2 enf. 3 enf. 4 enf. 5 enf. 0 enf. 1 enf. 2 enf. 3 enf. 4 enf. 5 enf. 1 enf. 2 enf. 3 enf. 4 enf. 5 enf.

% % % % % % % % % % % % % % % % % % % % % %

0 -

27'000

0.00 -

2'250

0.00 - 12.50

_____

_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

27'001 -

27'600

2'250.05 -

2'300

12.51 - 12.78

0.07

_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

27'601 -

28'200

2'300.05 -

2'350

12.79 - 13.06

0.32

_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 0.19 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

28'201 -

28'800

2'350.05 -

2'400

13.07 - 13.33

0.66

_____ _____ _____ _____ _____

*Attention:lesbarèmesA1à _____ _____ _____ _____ _____ _____ 0.44 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

28'801 -

29'400

2'400.05 -

2'450

13.34 - 13.61

0.90

_____ _____ _____ _____ _____

A5nepeuventêtreutilisésque _____ _____ _____ _____ _____ _____ 0.67 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

29'401 -

30'000

2'450.05 -

2'500

13.62 - 13.89

1.13

_____ _____ _____ _____ _____

pourlescontribuablesquienont _____ _____ _____ _____ _____ _____ 0.90 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

30'001 -

30'600

2'500.05 -

2'550

13.90 - 14.17

1.36

_____ _____ _____ _____ _____

faitlademandeauprèsde _____ _____ _____ _____ _____ _____ 1.11 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

30'601 -

31'200

2'550.05 -

2'600

14.18 - 14.44

1.57

_____ _____ _____ _____ _____

l'administrationfiscaleetsur _____ _____ _____ _____ _____ _____ 1.32 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

31'201 -

31'800

2'600.05 -

2'650

14.45 - 14.72

1.78

_____ _____ _____ _____ _____

décisiondecettedernière _____ _____ _____ _____ _____ _____ 1.52 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

31'801 -

32'400

2'650.05 -

2'700

14.73 - 15.00

2.01

_____ _____ _____ _____ _____

communiquéeàl'employeur. _____ _____ _____ _____ _____ _____ 1.73 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

32'401 -

33'000

2'700.05 -

2'750

15.01 - 15.28

2.22

_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 1.94 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

33'001 -

33'600

2'750.05 -

2'800

15.29 - 15.56

2.44

_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 2.14 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

33'601 -

34'200

2'800.05 -

2'850

15.57 - 15.83

2.64

_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 2.34 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____

34'201 -

34'800

2'850.05 -

2'900

15.84 - 16.11

2.86

_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 2.58 0.12 _____ _____ _____ _____ _____ _____ _____ _____ _____

34'801 -

35'400

2'900.05 -

2'950

16.12 - 16.39

3.07

_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 2.80 0.32 _____ _____ _____ _____ _____ _____ _____ _____ _____

35'401 -

36'000

2'950.05 -

3'000

16.40 - 16.67

3.28

_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 3.01 0.51 _____ _____ _____ _____ _____ _____ _____ _____ _____

36'001 -

36'600

3'000.05 -

3'050

16.68 - 16.94

3.48

_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 3.21 0.70 _____ _____ _____ _____ _____ _____ _____ _____ _____

36'601 -

37'200

3'050.05 -

3'100

16.95 - 17.22

3.69

0.07 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 3.42 0.88 _____ _____ _____ _____ _____ _____ _____ _____ _____

37'201 -

37'800

3'100.05 -

3'150

17.23 - 17.50

3.90

0.08 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 3.63 1.05 _____ _____ _____ _____ _____ _____ _____ _____ _____

37'801 -

38'400

3'150.05 -

3'200

17.51 - 17.78

4.10

0.09 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 3.84 1.22 _____ _____ _____ _____ _____ _____ _____ _____ _____

38'401 -

39'000

3'200.05 -

3'250

17.79 - 18.06

4.30

0.10 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 4.04 1.40 _____ _____ _____ _____ _____ _____ _____ _____ _____

39'001 -

39'600

3'250.05 -

3'300

18.07 - 18.33

4.50

0.10 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 4.24 1.58 _____ _____ _____ _____ _____ _____ _____ _____ _____

39'601 -

40'200

3'300.05 -

3'350

18.34 - 18.61

4.71

0.11 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 4.45 1.75 _____ _____ _____ _____ _____ _____ _____ _____ _____

40'201 -

40'800

3'350.05 -

3'400

18.62 - 18.89

4.91

0.12 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 4.66 1.92 _____ _____ _____ _____ _____ _____ _____ _____ _____

40'801 -

41'400

3'400.05 -

3'450

18.90 - 19.17

5.11

0.29 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 4.86 2.09 0.07 _____ _____ _____ _____ _____ _____ _____ _____

41'401 -

42'000

3'450.05 -

3'500

19.18 - 19.44

5.30

0.46 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 5.06 2.28 0.24 _____ _____ _____ _____ _____ _____ _____ _____

42'001 -

42'600

3'500.05 -

3'550

19.45 - 19.72

5.48

0.63 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 5.25 2.45 0.40 _____ _____ _____ _____ _____ _____ _____ _____

42'601 -

43'200

3'550.05 -

3'600

19.73 - 20.00

5.66

0.79 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 5.43 2.63 0.56 _____ _____ _____ _____ _____ _____ _____ _____

43'201 -

43'800

3'600.05 -

3'650

20.01 - 20.28

5.84

0.96 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 5.62 2.79 0.72 _____ _____ _____ _____ _____ _____ _____ _____

43'801 -

44'400

3'650.05 -

3'700

20.29 - 20.56

6.01

1.11 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 5.79 2.98 0.87 _____ _____ _____ _____ _____ _____ _____ _____

44'401 -

45'000

3'700.05 -

3'750

20.57 - 20.83

6.17

1.26 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 5.96 3.15 1.02 _____ _____ _____ _____ _____ _____ _____ _____

45'001 -

45'600

3'750.05 -

3'800

20.84 - 21.11

6.34

1.43 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ 6.13 3.33 1.16 _____ _____ _____ _____ _____ _____ _____ _____

45'601 -

46'200

3'800.05 -

3'850

21.12 - 21.39

6.51

1.59 0.06 _____ _____ _____ _____ _____ _____ _____ _____ _____ 6.30 3.49 1.32 _____ _____ _____ _____ _____ _____ _____ _____

46'201 -

46'800

3'850.05 -

3'900

21.40 - 21.67

6.69

1.75 0.07 _____ _____ _____ _____ _____ _____ _____ _____ _____ 6.48 3.67 1.48 _____ _____ _____ _____ _____ _____ _____ _____

46'801 -

47'400

3'900.05 -

3'950

21.68 - 21.94

6.85

1.90 0.08 _____ _____ _____ _____ _____ _____ _____ _____ _____ 6.65 3.85 1.63 _____ _____ _____ _____ _____ _____ _____ _____

47'401 -

48'000

3'950.05 -

4'000

21.95 - 22.22

7.02

2.07 0.08 _____ _____ _____ _____ _____ _____ _____ _____ _____ 6.83 4.03 1.77 0.04 _____ _____ _____ _____ _____ _____ _____

48'001 -

48'600

4'000.05 -

4'050

22.23 - 22.50

7.18

2.23 0.09 _____ _____ _____ 0.06 _____ _____ _____ _____ _____ 7.00 4.20 1.93 0.18 _____ _____ _____ _____ _____ _____ _____

48'601 -

49'200

4'050.05 -

4'100

22.51 - 22.78

7.33

2.39 0.10 _____ _____ _____ 0.07 _____ _____ _____ _____ _____ 7.17 4.36 2.09 0.32 _____ _____ _____ _____ _____ _____ _____

49'201 -

49'800

4'100.05 -

4'150

22.79 - 23.06

7.49

2.55 0.10 _____ _____ _____ 0.07 _____ _____ _____ _____ _____ 7.34 4.52 2.24 0.46 _____ _____ _____ _____ _____ _____ _____

49'801 -

50'400

4'150.05 -

4'200

23.07 - 23.33

7.63

2.71 0.11 _____ _____ _____ 0.08 _____ _____ _____ _____ _____ 7.50 4.68 2.39 0.60 _____ _____ _____ _____ _____ _____ _____

50'401 -

51'000

4'200.05 -

4'250

23.34 - 23.61

7.79

2.88 0.12 _____ _____ _____ 0.09 _____ _____ _____ _____ _____ 7.66 4.83 2.55 0.73 _____ _____ _____ _____ _____ _____ _____

51'001 -

51'600

4'250.05 -

4'300

23.62 - 23.89

7.95

3.04 0.12 _____ _____ _____ 0.10 _____ _____ _____ _____ _____ 7.83 4.98 2.71 0.86 _____ _____ _____ _____ _____ _____ _____

51'601 -

52'200

4'300.05 -

4'350

23.90 - 24.17

8.10

3.20 0.13 _____ _____ _____ 0.11 _____ _____ _____ _____ _____ 8.01 5.13 2.87 0.99 _____ _____ _____ _____ _____ _____ _____

52'201 -

52'800

4'350.05 -

4'400

24.18 - 24.44

8.25

3.36 0.13 _____ _____ _____ 0.12 _____ _____ _____ _____ _____ 8.18 5.29 3.02 1.13 _____ _____ _____ _____ _____ _____ _____

52'801 -

53'400

4'400.05 -

4'450

24.45 - 24.72

8.40

3.53 0.14 _____ _____ _____ 0.12 _____ _____ _____ _____ _____ 8.35 5.47 3.18 1.27 _____ _____ _____ _____ _____ _____ _____

53'401 -

54'000

4'450.05 -

4'500

24.73 - 25.00

8.55

3.69 0.15 _____ _____ _____ 0.13 _____ _____ _____ _____ _____ 8.51 5.64 3.34 1.40 _____ _____ _____ _____ _____ _____ _____

54'001 -

54'600

4'500.05 -

4'550

25.01 - 25.28

8.69

3.86 0.23 0.05 _____ _____ 0.14 _____ _____ _____ _____ _____ 8.68 5.81 3.50 1.53 0.01 _____ _____ _____ _____ _____ _____

54'601 -

55'200

4'550.05 -

4'600

25.29 - 25.56

8.83

4.02 0.36 0.06 _____ _____ 0.28 _____ _____ _____ _____ _____ 8.84 5.97 3.66 1.67 0.14 _____ _____ _____ _____ _____ _____

55'201 -

55'800

4'600.05 -

4'650

25.57 - 25.83

8.96

4.17 0.49 0.06 _____ _____ 0.41 _____ _____ _____ _____ _____ 8.99 6.13 3.81 1.82 0.26 _____ _____ _____ _____ _____ _____

55'801 -

56'400

4'650.05 -

4'700

25.84 - 26.11

9.10

4.32 0.62 0.07 _____ _____ 0.54 _____ _____ _____ _____ _____ 9.15 6.30 3.96 1.95 0.39 _____ _____ _____ _____ _____ _____

56'401 -

57'000

4'700.05 -

4'750

26.12 - 26.39

9.25

4.47 0.74 0.07 _____ _____ 0.67 _____ _____ _____ _____ _____ 9.31 6.46 4.10 2.09 0.51 _____ _____ _____ _____ _____ _____

57'001 -

57'600

4'750.05 -

4'800

26.40 - 26.67

9.40

4.62 0.86 0.08 _____ _____ 0.80 _____ _____ _____ _____ _____ 9.46 6.62 4.25 2.23 0.63 _____ _____ _____ _____ _____ _____

57'601 -

58'200

4'800.05 -

4'850

26.68 - 26.94

9.55

4.76 0.99 0.09 _____ _____ 0.92 _____ _____ _____ _____ _____ 9.61 6.79 4.38 2.38 0.74 _____ _____ _____ _____ _____ _____

58'201 -

58'800

4'850.05 -

4'900

26.95 - 27.22

9.69

4.90 1.11 0.09 _____ _____ 1.04 _____ _____ _____ _____ _____ 9.76 6.96 4.52 2.52 0.86 _____ _____ _____ _____ _____ _____

58'801 -

59'400

4'900.05 -

4'950

27.23 - 27.50

9.83

5.05 1.24 0.10 _____ _____ 1.16 _____ _____ _____ _____ _____ 9.90 7.13 4.66 2.66 0.98 _____ _____ _____ _____ _____ _____

Barème Impôt

Source 2014 - République et Canton de Genève - Novembre 2013 1

TRANCHES

BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

59'401 -

60'000

4'950.05 -

5'000

27.51 - 27.78

9.97

5.20

1.37 0.10

_____

_____

1.27

_____ _____ _____ _____

_____

10.04

7.29 4.80 2.80 1.10

_____

_____

_____ _____ _____

_____

60'001 -

60'600

5'000.05 -

5'050

27.79 - 28.06

10.11

5.35

1.49 0.11

_____

_____

1.38

_____ _____ _____ _____

_____

10.18

7.45 4.95 2.95 1.22

_____

_____

_____ _____ _____

_____

60'601 -

61'200

5'050.05 -

5'100

28.07 - 28.33

10.25

5.49

1.62 0.12

_____

_____

1.49

_____ _____ _____ _____

_____

10.32

7.60 5.08 3.09 1.34

_____

_____

_____ _____ _____

_____

61'201 -

61'800

5'100.05 -

5'150

28.34 - 28.61

10.39

5.63

1.75 0.12

_____

_____

1.60

_____ _____ _____ _____

_____

10.46

7.75 5.22 3.24 1.47

0.10

_____

_____ _____ _____

_____

61'801 -

62'400

5'150.05 -

5'200

28.62 - 28.89

10.52

5.77

1.88 0.13

_____

_____

1.71

_____ _____ _____ _____

_____

10.61

7.90 5.36 3.38 1.60

0.22

0.12

_____ _____ _____

_____

62'401 -

63'000

5'200.05 -

5'250

28.90 - 29.17

10.65

5.90

2.01 0.13

0.04

_____

1.81

_____ _____ _____ _____

_____

10.75

8.05 5.50 3.51 1.72

0.33

0.23

_____ _____ _____

_____

63'001 -

63'600

5'250.05 -

5'300

29.18 - 29.44

10.79

6.04

2.14 0.14

0.05

_____

1.93

_____ _____ _____ _____

_____

10.89

8.20 5.66 3.65 1.85

0.44

0.34

_____ _____ _____

_____

63'601 -

64'200

5'300.05 -

5'350

29.45 - 29.72

10.91

6.17

2.28 0.14

0.06

_____

2.04

_____ _____ _____ _____

_____

11.03

8.35 5.81 3.78 1.97

0.54

0.44

_____ _____ _____

_____

64'201 -

64'800

5'350.05 -

5'400

29.73 - 30.00

11.04

6.31

2.42 0.15

0.06

_____

2.15

_____ _____ _____ _____

_____

11.17

8.50 5.97 3.91 2.11

0.65

0.55

_____ _____ _____

_____

64'801 -

65'400

5'400.05 -

5'450

30.01 - 30.28

11.16

6.46

2.56 0.15

0.07

_____

2.26

_____ _____ _____ _____

_____

11.30

8.64 6.13 4.04 2.24

0.75

0.66

_____ _____ _____

_____

65'401 -

66'000

5'450.05 -

5'500

30.29 - 30.56

11.29

6.62

2.69 0.16

0.07

_____

2.38

_____ _____ _____ _____

_____

11.38

8.73 6.22 4.12 2.32

0.81

0.76

_____ _____ _____

_____

66'001 -

66'600

5'500.05 -

5'550

30.57 - 30.83

11.42

6.77

2.84 0.16

0.08

_____

2.49

_____ _____ _____ _____

_____

11.45

8.81 6.32 4.19 2.40

0.88

0.86

_____ _____ _____

_____

66'601 -

67'200

5'550.05 -

5'600

30.84 - 31.11

11.54

6.92

2.98 0.17

0.08

_____

2.59

_____ _____ _____ _____

_____

11.53

8.91 6.41 4.28 2.47

0.95

0.96

_____ _____ _____

_____

67'201 -

67'800

5'600.05 -

5'650

31.12 - 31.39

11.66

7.07

3.13 0.21

0.09

_____

2.70

_____ _____ _____ _____

_____

11.61

8.99 6.51 4.36 2.55

1.01

1.06

_____ _____ _____

_____

67'801 -

68'400

5'650.05 -

5'700

31.40 - 31.67

11.78

7.21

3.26 0.32

0.09

_____

2.81

0.09 _____ _____ _____

_____

11.68

9.08 6.60 4.45 2.64

1.08

1.16

_____ _____ _____

_____

68'401 -

69'000

5'700.05 -

5'750

31.68 - 31.94

11.89

7.36

3.40 0.43

0.10

_____

2.92

0.19 _____ _____ _____

_____

11.75

9.16 6.69 4.53 2.72

1.14

1.26

_____ _____ _____

_____

69'001 -

69'600

5'750.05 -

5'800

31.95 - 32.22

12.01

7.50

3.54 0.54

0.10

_____

3.04

0.30 _____ _____ _____

_____

11.82

9.24 6.78 4.61 2.80

1.21

1.35

_____ _____ _____

_____

69'601 -

70'200

5'800.05 -

5'850

32.23 - 32.50

12.12

7.65

3.67 0.64

0.11

_____

3.15

0.40 _____ _____ _____

_____

11.89

9.33 6.87 4.69 2.89

1.27

1.45

_____ _____ _____

_____

70'201 -

70'800

5'850.05 -

5'900

32.51 - 32.78

12.23

7.79

3.80 0.75

0.11

_____

3.26

0.50 _____ _____ _____

_____

11.96

9.42 6.96 4.77 2.97

1.34

1.55

_____ _____ _____

_____

70'801 -

71'400

5'900.05 -

5'950

32.79 - 33.06

12.33

7.93

3.93 0.85

0.12

0.04

3.37

0.60 _____ _____ _____

_____

12.03

9.50 7.04 4.85 3.05

1.41

1.65

_____ _____ _____

_____

71'401 -

72'000

5'950.05 -

6'000

33.07 - 33.33

12.44

8.06

4.05 0.95

0.12

0.04

3.47

0.69 _____ _____ _____

_____

12.10

9.58 7.13 4.93 3.13

1.48

1.75

_____ _____ _____

_____

72'001 -

72'600

6'000.05 -

6'050

33.34 - 33.61

12.54

8.20

4.19 1.07

0.12

0.05

3.58

0.79 _____ _____ _____

_____

12.17

9.67 7.22 5.01 3.21

1.55

1.85

_____ _____ _____

_____

72'601 -

73'200

6'050.05 -

6'100

33.62 - 33.89

12.65

8.33

4.32 1.18

0.13

0.05

3.68

0.88 _____ _____ _____

_____

12.24

9.75 7.30 5.09 3.29

1.62

1.95

_____ _____ _____

_____

73'201 -

73'800

6'100.05 -

6'150

33.90 - 34.17

12.75

8.46

4.46 1.28

0.13

0.06

3.80

0.98 _____ _____ _____

_____

12.31

9.83 7.39 5.17 3.37

1.70

2.04

_____ _____ _____

_____

73'801 -

74'400

6'150.05 -

6'200

34.18 - 34.44

12.85

8.59

4.60 1.39

0.14

0.06

3.92

1.07 _____ _____ _____

_____

12.37

9.91 7.48 5.24 3.44

1.77

2.14

_____ _____ _____

_____

74'401 -

75'000

6'200.05 -

6'250

34.45 - 34.72

12.95

8.72

4.74 1.51

0.14

0.07

4.04

1.15 _____ _____ _____

_____

12.44

9.99 7.56 5.32 3.52

1.84

2.23

0.02 _____ _____

_____

75'001 -

75'600

6'250.05 -

6'300

34.73 - 35.00

13.05

8.85

4.87 1.63

0.15

0.07

4.15

1.24 _____ _____ _____

_____

12.51

10.07 7.65 5.40 3.60

1.91

2.33

0.11 _____ _____

_____

75'601 -

76'200

6'300.05 -

6'350

35.01 - 35.28

13.15

8.98

5.01 1.74

0.15

0.08

4.27

1.33 _____ _____ _____

_____

12.57

10.15 7.74 5.47 3.68

1.98

2.43

0.21 _____ _____

_____

76'201 -

76'800

6'350.05 -

6'400

35.29 - 35.56

13.24

9.11

5.14 1.85

0.15

0.08

4.38

1.43 _____ _____ _____

_____

12.64

10.23 7.83 5.55 3.75

2.06

2.53

0.30 _____ _____

_____

76'801 -

77'400

6'400.05 -

6'450

35.57 - 35.83

13.34

9.23

5.28 1.97

0.16

0.08

4.49

1.52 _____ _____ _____

_____

12.71

10.31 7.92 5.63 3.83

2.14

2.63

0.40 _____ _____

_____

77'401 -

78'000

6'450.05 -

6'500

35.84 - 36.11

13.43

9.35

5.42 2.09

0.16

0.09

4.59

1.61 _____ _____ _____

_____

12.78

10.38 8.00 5.71 3.90

2.21

2.73

0.49 _____ _____

_____

78'001 -

78'600

6'500.05 -

6'550

36.12 - 36.39

13.52

9.48

5.56 2.21

0.17

0.09

4.71

1.71 _____ _____ _____

_____

12.84

10.46 8.09 5.80 3.98

2.29

2.84

0.58 _____ _____

_____

78'601 -

79'200

6'550.05 -

6'600

36.40 - 36.67

13.61

9.59

5.70 2.33

0.17

0.10

4.83

1.80 _____ _____ _____

_____

12.91

10.53 8.17 5.88 4.05

2.36

2.95

0.66 _____ _____

_____

79'201 -

79'800

6'600.05 -

6'650

36.68 - 36.94

13.70

9.71

5.83 2.46

0.17

0.10

4.94

1.89 _____ _____ _____

_____

12.97

10.61 8.26 5.97 4.13

2.43

3.06

0.75 _____ _____

_____

79'801 -

80'400

6'650.05 -

6'700

36.95 - 37.22

13.79

9.82

5.96 2.58

0.18

0.11

5.06

1.98 _____ _____ _____

_____

13.04

10.68 8.34 6.06 4.21

2.51

3.17

0.84 _____ _____

_____

80'401 -

81'000

6'700.05 -

6'750

37.23 - 37.50

13.87

9.94

6.09 2.70

0.24

0.11

5.17

2.06 0.01 _____ _____

_____

13.10

10.76 8.42 6.15 4.28

2.59

3.28

0.92 _____ _____

_____

81'001 -

81'600

6'750.05 -

6'800

37.51 - 37.78

13.96

10.05

6.22 2.82

0.34

0.11

5.27

2.16 0.10 _____ _____

_____

13.16

10.83 8.51 6.23 4.36

2.67

3.39

1.00 _____ _____

_____

81'601 -

82'200

6'800.05 -

6'850

37.79 - 38.06

14.04

10.16

6.35 2.94

0.43

0.12

5.39

2.25 0.19 _____ _____

_____

13.23

10.90 8.59 6.32 4.44

2.75

3.50

1.09 _____ _____

_____

82'201 -

82'800

6'850.05 -

6'900

38.07 - 38.33

14.12

10.27

6.48 3.07

0.52

0.12

5.50

2.35 0.28 _____ _____

_____

13.29

10.98 8.67 6.41 4.52

2.82

3.61

1.17 _____ _____

_____

82'801 -

83'400

6'900.05 -

6'950

38.34 - 38.61

14.20

10.38

6.61 3.20

0.61

0.13

5.61

2.45 0.37 _____ _____

_____

13.35

11.05 8.75 6.49 4.59

2.90

3.72

1.25 _____ _____

_____

83'401 -

84'000

6'950.05 -

7'000

38.62 - 38.89

14.28

10.48

6.74 3.32

0.70

0.13

5.72

2.55 0.45 _____ _____

_____

13.41

11.12 8.83 6.58 4.67

2.98

3.82

1.34 _____ _____

_____

84'001 -

84'600

7'000.05 -

7'050

38.90 - 39.17

14.36

10.59

6.86 3.44

0.78

0.13

5.82

2.65 0.53 _____ _____

_____

13.47

11.19 8.92 6.67 4.74

3.06

3.92

1.43 _____ _____

_____

84'601 -

85'200

7'050.05 -

7'100

39.18 - 39.44

14.44

10.69

6.98 3.56

0.88

0.14

5.93

2.75 0.62 _____ _____

_____

13.53

11.26 9.00 6.75 4.82

3.13

4.03

1.51 _____ _____

_____

85'201 -

85'800

7'100.05 -

7'150

39.45 - 39.72

14.51

10.80

7.10 3.69

0.97

0.14

6.03

2.85 0.70 _____ _____

_____

13.59

11.33 9.08 6.84 4.89

3.21

4.15

1.60 _____ _____

_____

85'801 -

86'400

7'150.05 -

7'200

39.73 - 40.00

14.59

10.90

7.22 3.82

1.07

0.14

6.13

2.96 0.78 _____ _____

_____

13.65

11.40 9.16 6.92 4.97

3.28

4.27

1.68 _____ _____

_____

86'401 -

87'000

7'200.05 -

7'250

40.01 - 40.28

14.66

11.00

7.34 3.94

1.16

0.15

6.24

3.06 0.86 _____ _____

_____

13.71

11.48 9.24 7.01 5.04

3.36

4.38

1.76 _____ _____

_____

87'001 -

87'600

7'250.05 -

7'300

40.29 - 40.56

14.73

11.09

7.46 4.07

1.26

0.15

6.33

3.17 0.93 _____ _____

_____

13.77

11.55 9.31 7.10 5.11

3.43

4.49

1.85 _____ _____

_____

87'601 -

88'200

7'300.05 -

7'350

40.57 - 40.83

14.80

11.19

7.58 4.19

1.36

0.15

6.43

3.27 1.01 _____ _____

_____

13.83

11.61 9.39 7.18 5.18

3.51

4.60

1.93 0.04 _____

_____

88'201 -

88'800

7'350.05 -

7'400

40.84 - 41.11

14.88

11.29

7.70 4.31

1.46

0.16

6.53

3.38 1.09 _____ _____

_____

13.88

11.68 9.47 7.27 5.25

3.58

4.71

2.02 0.13 _____

_____

88'801 -

89'400

7'400.05 -

7'450

41.12 - 41.39

14.95

11.38

7.82 4.43

1.55

0.16

6.63

3.48 1.16 _____ _____

_____

13.94

11.75 9.54 7.35 5.33

3.65

4.82

2.11 0.21 _____

_____

89'401 -

90'000

7'450.05 -

7'500

41.40 - 41.67

15.01

11.47

7.93 4.54

1.66

0.17

6.72

3.58 1.25 _____ _____

_____

13.99

11.82 9.62 7.44 5.40

3.72

4.93

2.20 0.29 _____

_____

90'001 -

90'600

7'500.05 -

7'550

41.68 - 41.94

15.08

11.57

8.05 4.67

1.76

0.17

6.82

3.68 1.33 _____ _____

_____

14.05

11.89 9.70 7.52 5.48

3.80

5.03

2.28 0.37 _____

_____

90'601 -

91'200

7'550.05 -

7'600

41.95 - 42.22

15.15

11.66

8.16 4.79

1.87

0.17

6.92

3.78 1.41 _____ _____

_____

14.11

11.95 9.77 7.60 5.55

3.87

5.13

2.37 0.44 _____

_____

91'201 -

91'800

7'600.05 -

7'650

42.23 - 42.50

15.22

11.74

8.27 4.92

1.98

0.18

7.02

3.90 1.49 _____ _____

_____

14.16

12.02 9.84 7.68 5.63

3.94

5.24

2.45 0.52 _____

_____

91'801 -

92'400

7'650.05 -

7'700

42.51 - 42.78

15.28

11.83

8.38 5.04

2.10

0.18

7.12

4.00 1.57 _____ _____

_____

14.22

12.08 9.92 7.76 5.70

4.01

5.34

2.53 0.60 _____

_____

Barème Impôt

Source 2014 - République et Canton de Genève - Novembre 2013

2

TRANCHES BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

92'401 -

93'000

7'700.05 -

7'750

42.79 - 43.06

15.35

11.92

8.49 5.16

2.22

0.18

7.22

4.11 1.65 _____ _____

_____

14.28

12.15 9.99 7.84 5.78

4.08

5.44

2.62 0.67 _____

_____

93'001 -

93'600

7'750.05 -

7'800

43.07 - 43.33

15.42

12.01

8.60 5.27

2.34

0.19

7.32

4.22 1.73 _____ _____

_____

14.33

12.21 10.07 7.92 5.85

4.16

5.54

2.71 0.74 _____

_____

93'601 -

94'200

7'800.05 -

7'850

43.34 - 43.61

15.50

12.09

8.71 5.39

2.45

0.27

7.41

4.33 1.80 0.04 _____

_____

14.39

12.28 10.14 8.00 5.92

4.23

5.63

2.80 0.82 _____

_____

94'201 -

94'800

7'850.05 -

7'900

43.62 - 43.89

15.59

12.17

8.81 5.50

2.57

0.35

7.51

4.43 1.89 0.12 _____

_____

14.45

12.34 10.22 8.08 5.99

4.31

5.73

2.88 0.89 _____

_____

94'801 -

95'400

7'900.05 -

7'950

43.90 - 44.17

15.67

12.26

8.92 5.62

2.68

0.43

7.60

4.53 1.97 0.19 _____

_____

14.50

12.40 10.29 8.16 6.06

4.38

5.82

2.97 0.96 _____

_____

95'401 -

96'000

7'950.05 -

8'000

44.18 - 44.44

15.76

12.34

9.02 5.74

2.79

0.51

7.69

4.64 2.06 0.27 _____

_____

14.55

12.46 10.36 8.24 6.14

4.45

5.92

3.06 1.03 _____

_____

96'001 -

96'600

8'000.05 -

8'050

44.45 - 44.72

15.83

12.42

9.12 5.86

2.90

0.59

7.79

4.74 2.14 0.34 _____

_____

14.61

12.53 10.43 8.32 6.23

4.52

6.01

3.14 1.11 _____

_____

96'601 -

97'200

8'050.05 -

8'100

44.73 - 45.00

15.91

12.50

9.22 5.97

3.01

0.66

7.88

4.84 2.22 0.41 _____

_____

14.66

12.59 10.51 8.40 6.31

4.60

6.11

3.23 1.18 _____

_____

97'201 -

97'800

8'100.05 -

8'150

45.01 - 45.28

15.99

12.58

9.32 6.08

3.12

0.74

7.96

4.93 2.30 0.49 _____

_____

14.72

12.65 10.58 8.47 6.39

4.67

6.20

3.31 1.26 _____

_____

97'801 -

98'400

8'150.05 -

8'200

45.29 - 45.56

16.07

12.66

9.42 6.19

3.23

0.82

8.05

5.03 2.38 0.56 _____

_____

14.77

12.71 10.65 8.55 6.48

4.74

6.30

3.40 1.34 _____

_____

98'401 -

99'000

8'200.05 -

8'250

45.57 - 45.83

16.14

12.73

9.52 6.30

3.34

0.91

8.14

5.13 2.45 0.63 _____

_____

14.82

12.77 10.72 8.63 6.56

4.81

6.40

3.50 1.41 _____

_____

99'001 -

99'600

8'250.05 -

8'300

45.84 - 46.11

16.22

12.81

9.61 6.41

3.45

0.99

8.22

5.22 2.54 0.70 _____

_____

14.87

12.83 10.79 8.71 6.64

4.88

6.50

3.60 1.49 _____

_____

99'601 -

100'200

8'300.05 -

8'350

46.12 - 46.39

16.29

12.88

9.71 6.53

3.56

1.08

8.31

5.31 2.63 0.77 _____

_____

14.93

12.89 10.86 8.78 6.73

4.95

6.59

3.70 1.56 _____

_____

100'201 -

100'800

8'350.05 -

8'400

46.40 - 46.67

16.37

12.96

9.80 6.64

3.67

1.18

8.40

5.41 2.71 0.83 _____

_____

14.98

12.95 10.93 8.86 6.81

5.02

6.68

3.81 1.63 _____

_____

100'801 -

101'400

8'400.05 -

8'450

46.68 - 46.94

16.44

13.03

9.89 6.75

3.78

1.28

8.49

5.50 2.79 0.90 _____

_____

15.03

13.02 11.00 8.94 6.89

5.09

6.78

3.91 1.71 0.06

_____

101'401 -

102'000

8'450.05 -

8'500

46.95 - 47.22

16.52

13.10

9.98 6.86

3.89

1.37

8.58

5.59 2.88 0.97 _____

_____

15.08

13.08 11.06 9.01 6.97

5.15

6.87

4.00 1.79 0.13

_____

102'001 -

102'600

8'500.05 -

8'550

47.23 - 47.50

16.59

13.19

10.07 6.97

4.00

1.46

8.68

5.68 2.96 1.04 _____

_____

15.13

13.14 11.13 9.09 7.05

5.22

6.96

4.10 1.87 0.20

_____

102'601 -

103'200

8'550.05 -

8'600

47.51 - 47.78

16.66

13.27

10.16 7.07

4.10

1.57

8.77

5.76 3.04 1.11 _____

_____

15.18

13.20 11.20 9.17 7.13

5.30

7.05

4.20 1.94 0.27

_____

103'201 -

103'800

8'600.05 -

8'650

47.79 - 48.06

16.74

13.36

10.25 7.18

4.21

1.67

8.86

5.86 3.12 1.19 _____

_____

15.23

13.25 11.26 9.24 7.21

5.37

7.13

4.30 2.02 0.34

_____

103'801 -

104'400

8'650.05 -

8'700

48.07 - 48.33

16.81

13.44

10.33 7.28

4.33

1.77

8.95

5.95 3.21 1.26 _____

_____

15.28

13.31 11.33 9.32 7.29

5.44

7.22

4.39 2.10 0.41

_____

104'401 -

105'000

8'700.05 -

8'750

48.34 - 48.61

16.88

13.52

10.42 7.38

4.44

1.86

9.04

6.05 3.31 1.33 _____

_____

15.33

13.37 11.39 9.39 7.37

5.51

7.31

4.48 2.17 0.48

_____

105'001 -

105'600

8'750.05 -

8'800

48.62 - 48.89

16.95

13.60

10.50 7.49

4.54

1.97

9.13

6.14 3.41 1.40 _____

_____

15.38

13.43 11.46 9.47 7.45

5.58

7.40

4.58 2.25 0.54

_____

105'601 -

106'200

8'800.05 -

8'850

48.90 - 49.17

17.02

13.69

10.59 7.59

4.65

2.07

9.22

6.23 3.51 1.47 _____

_____

15.43

13.49 11.52 9.54 7.52

5.65

7.48

4.67 2.32 0.61

_____

106'201 -

106'800

8'850.05 -

8'900

49.18 - 49.44

17.08

13.77

10.67 7.69

4.76

2.18

9.31

6.32 3.61 1.54 _____

_____

15.48

13.54 11.58 9.61 7.60

5.72

7.57

4.76 2.40 0.67

_____

106'801 -

107'400

8'900.05 -

8'950

49.45 - 49.72

17.15

13.85

10.75 7.79

4.86

2.28

9.39

6.41 3.70 1.61 0.06

_____

15.53

13.60 11.65 9.68 7.68

5.79

7.67

4.85 2.48 0.74

_____

107'401 -

108'000

8'950.05 -

9'000

49.73 - 50.00

17.22

13.94

10.83 7.88

4.97

2.38

9.48

6.50 3.80 1.69 0.12

_____

15.58

13.66 11.71 9.76 7.75

5.86

7.76

4.94 2.56 0.80

_____

108'001 -

108'600

9'000.05 -

9'050

50.01 - 50.28

17.28

14.02

10.91 7.98

5.08

2.48

9.56

6.59 3.89 1.76 0.19

_____

15.63

13.71 11.77 9.83 7.83

5.93

7.85

5.02 2.64 0.87

_____

108'601 -

109'200

9'050.05 -

9'100

50.29 - 50.56

17.35

14.10

10.99 8.07

5.18

2.58

9.64

6.67 3.98 1.83 0.26

_____

15.68

13.77 11.84 9.90 7.90

5.99

7.95

5.11 2.72 0.93

_____

109'201 -

109'800

9'100.05 -

9'150

50.57 - 50.83

17.41

14.18

11.07 8.17

5.29

2.68

9.73

6.76 4.07 1.91 0.32

_____

15.73

13.82 11.90 9.97 7.98

6.06

8.04

5.20 2.79 1.00

_____

109'801 -

110'400

9'150.05 -

9'200

50.84 - 51.11

17.47

14.26

11.15 8.26

5.39

2.77

9.81

6.84 4.17 1.98 0.39

_____

15.78

13.88 11.96 10.04 8.06

6.13

8.13

5.29 2.87 1.07

_____

110'401 -

111'000

9'200.05 -

9'250

51.12 - 51.39

17.54

14.34

11.23 8.35

5.50

2.87

9.90

6.93 4.26 2.05 0.45

_____

15.83

13.93 12.03 10.11 8.14

6.19

8.22

5.38 2.95 1.14

_____

111'001 -

111'600

9'250.05 -

9'300

51.40 - 51.67

17.60

14.42

11.32 8.45

5.60

2.97

9.98

7.02 4.34 2.12 0.51

_____

15.87

13.98 12.09 10.18 8.21

6.26

8.31

5.47 3.03 1.20

_____

111'601 -

112'200

9'300.05 -

9'350

51.68 - 51.94

17.66

14.50

11.41 8.54

5.70

3.07

10.06

7.10 4.43 2.20 0.58

_____

15.92

14.04 12.15 10.24 8.29

6.34

8.39

5.56 3.11 1.27

_____

112'201 -

112'800

9'350.05 -

9'400

51.95 - 52.22

17.72

14.58

11.50 8.62

5.80

3.17

10.14

7.19 4.52 2.27 0.64

_____

15.97

14.09 12.21 10.31 8.37

6.42

8.48

5.65 3.19 1.34

_____

112'801 -

113'400

9'400.05 -

9'450

52.23 - 52.50

17.79

14.66

11.59 8.72

5.91

3.27

10.23

7.28 4.61 2.35 0.70

_____

16.01

14.14 12.27 10.38 8.45

6.50

8.57

5.74 3.27 1.40

_____

113'401 -

114'000

9'450.05 -

9'500

52.51 - 52.78

17.85

14.74

11.67 8.80

6.01

3.37

10.31

7.37 4.69 2.43 0.76

_____

16.06

14.20 12.34 10.44 8.52

6.58

8.65

5.83 3.35 1.47

0.01

114'001 -

114'600

9'500.05 -

9'550

52.79 - 53.06

17.91

14.81

11.76 8.89

6.11

3.47

10.39

7.46 4.78 2.50 0.82

_____

16.11

14.25 12.40 10.51 8.60

6.66

8.74

5.92 3.43 1.54

0.08

114'601 -

115'200

9'550.05 -

9'600

53.07 - 53.33

17.96

14.89

11.84 8.97

6.21

3.57

10.47

7.55 4.86 2.57 0.88

_____

16.15

14.31 12.46 10.58 8.67

6.73

8.82

6.01 3.51 1.61

0.14

115'201 -

115'800

9'600.05 -

9'650

53.34 - 53.61

18.02

14.96

11.92 9.06

6.31

3.66

10.54

7.64 4.94 2.65 0.94

_____

16.20

14.36 12.51 10.64 8.74

6.81

8.90

6.09 3.58 1.68

0.20

115'801 -

116'400

9'650.05 -

9'700

53.62 - 53.89

18.08

15.03

12.00 9.14

6.41

3.76

10.62

7.73 5.03 2.72 1.01

_____

16.24

14.41 12.57 10.71 8.82

6.89

8.98

6.18 3.66 1.75

0.26

116'401 -

117'000

9'700.05 -

9'750

53.90 - 54.17

18.13

15.10

12.09 9.23

6.50

3.87

10.70

7.82 5.12 2.79 1.08

_____

16.29

14.47 12.63 10.77 8.89

6.96

9.07

6.27 3.73 1.82

0.32

117'001 -

117'600

9'750.05 -

9'800

54.18 - 54.44

18.19

15.18

12.17 9.31

6.60

3.97

10.77

7.90 5.20 2.87 1.14

_____

16.34

14.52 12.69 10.84 8.97

7.04

9.15

6.36 3.81 1.89

0.38

117'601 -

118'200

9'800.05 -

9'850

54.45 - 54.72

18.25

15.25

12.25 9.39

6.70

4.07

10.84

7.99 5.29 2.95 1.20

_____

16.39

14.57 12.75 10.91 9.04

7.12

9.23

6.44 3.90 1.95

0.44

118'201 -

118'800

9'850.05 -

9'900

54.73 - 55.00

18.30

15.32

12.33 9.47

6.79

4.17

10.92

8.07 5.38 3.03 1.27

_____

16.44

14.63 12.81 10.97 9.11

7.20

9.31

6.52 3.98 2.02

0.50

118'801 -

119'400

9'900.05 -

9'950

55.01 - 55.28

18.35

15.38

12.42 9.55

6.88

4.27

10.99

8.15 5.46 3.10 1.33

_____

16.48

14.68 12.87 11.04 9.18

7.27

9.39

6.61 4.07 2.09

0.56

119'401 -

120'000

9'950.05 -

10'000

55.29 - 55.56

18.41

15.45

12.50 9.65

6.97

4.36

11.07

8.24 5.55 3.18 1.39

0.01

16.53

14.73 12.92 11.10 9.25

7.35

9.47

6.69 4.15 2.17

0.62

120'001 -

120'600

10'000.05 -

10'050

55.57 - 55.83

18.46

15.52

12.58 9.74

7.07

4.46

11.15

8.32 5.64 3.26 1.46

0.07

16.57

14.78 12.98 11.17 9.32

7.43

9.55

6.78 4.24 2.24

0.68

120'601 -

121'200

10'050.05 -

10'100

55.84 - 56.11

18.51

15.59

12.66 9.83

7.16

4.56

11.22

8.40 5.73 3.33 1.53

0.13

16.62

14.83 13.03 11.23 9.39

7.50

9.63

6.87 4.32 2.31

0.74

121'201 -

121'800

10'100.05 -

10'150

56.12 - 56.39

18.57

15.65

12.74 9.91

7.25

4.66

11.30

8.48 5.81 3.40 1.59

0.19

16.67

14.88 13.09 11.29 9.46

7.58

9.71

6.96 4.40 2.38

0.79

121'801 -

122'400

10'150.05 -

10'200

56.40 - 56.67

18.62

15.72

12.82 10.00

7.33

4.75

11.38

8.56 5.90 3.48 1.66

0.25

16.72

14.93 13.15 11.36 9.53

7.65

9.79

7.04 4.48 2.45

0.85

122'401 -

123'000

10'200.05 -

10'250

56.68 - 56.94

18.67

15.79

12.90 10.09

7.42

4.85

11.46

8.64 5.98 3.56 1.73

0.31

16.76

14.98 13.20 11.42 9.60

7.73

9.86

7.13 4.56 2.52

0.91

123'001 -

123'600

10'250.05 -

10'300

56.95 - 57.22

18.72

15.85

12.98 10.17

7.51

4.95

11.53

8.72 6.06 3.64 1.79

0.37

16.81

15.03 13.26 11.48 9.66

7.81

9.94

7.22 4.65 2.59

0.97

123'601 -

124'200

10'300.05 -

10'350

57.23 - 57.50

18.77

15.91

13.06 10.26

7.59

5.04

11.61

8.80 6.15 3.72 1.86

0.42

16.86

15.08 13.32 11.54 9.73

7.88

10.02

7.30 4.74 2.66

1.04

124'201 -

124'800

10'350.05 -

10'400

57.51 - 57.78

18.82

15.98

13.14 10.34

7.68

5.13

11.68

8.88 6.23 3.81 1.92

0.48

16.90

15.13 13.37 11.60 9.80

7.96

10.10

7.38 4.83 2.74

1.10

124'801 -

125'400

10'400.05 -

10'450

57.79 - 58.06

18.87

16.04

13.21 10.43

7.76

5.23

11.75

8.96 6.31 3.89 1.99

0.53

16.95

15.18 13.43 11.66 9.86

8.03

10.17

7.47 4.92 2.81

1.16

Barème Impôt Source 2014 - République

et Canton de Genève - Novembre 2013

3

TRANCHES BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

125'401 -

126'000

10'450.05 -

10'500

58.07 - 58.33

18.92

16.10

13.29 10.51

7.85

5.32

11.83

9.04 6.39 3.97 2.06

0.59

17.00

15.23 13.48 11.72 9.93

8.11

10.25

7.55 5.00 2.89

1.22

126'001 -

126'600

10'500.05 -

10'550

58.34 - 58.61

18.97

16.17

13.37 10.60

7.93

5.42

11.90

9.12 6.48 4.05 2.13

0.65

17.05

15.28 13.54 11.78 10.00

8.18

10.33

7.63 5.09 2.96

1.28

126'601 -

127'200

10'550.05 -

10'600

58.62 - 58.89

19.02

16.23

13.44 10.68

8.02

5.51

11.97

9.20 6.57 4.13 2.20

0.70

17.10

15.33 13.60 11.85 10.07

8.26

10.41

7.71 5.18 3.03

1.34

127'201 -

127'800

10'600.05 -

10'650

58.90 - 59.17

19.07

16.30

13.52 10.77

8.10

5.61

12.05

9.28 6.66 4.21 2.27

0.76

17.15

15.38 13.65 11.91 10.14

8.33

10.49

7.80 5.27 3.11

1.41

127'801 -

128'400

10'650.05 -

10'700

59.18 - 59.44

19.12

16.36

13.60 10.86

8.20

5.70

12.12

9.36 6.74 4.29 2.34

0.81

17.20

15.44 13.71 11.97 10.21

8.41

10.57

7.88 5.35 3.18

1.47

128'401 -

129'000

10'700.05 -

10'750

59.45 - 59.72

19.17

16.42

13.67 10.94

8.29

5.80

12.19

9.44 6.83 4.38 2.41

0.88

17.25

15.49 13.77 12.03 10.28

8.48

10.65

7.96 5.44 3.25

1.54

129'001 -

129'600

10'750.05 -

10'800

59.73 - 60.00

19.22

16.48

13.75 11.02

8.38

5.89

12.26

9.52 6.91 4.47 2.48

0.94

17.30

15.54 13.82 12.09 10.35

8.55

10.73

8.04 5.52 3.32

1.60

129'601 -

130'200

10'800.05 -

10'850

60.01 - 60.28

19.26

16.54

13.82 11.10

8.48

5.98

12.33

9.60 7.00 4.55 2.55

1.00

17.34

15.59 13.88 12.15 10.41

8.63

10.81

8.12 5.60 3.39

1.67

130'201 -

130'800

10'850.05 -

10'900

60.29 - 60.56

19.32

16.60

13.89 11.19

8.57

6.07

12.40

9.67 7.08 4.64 2.62

1.06

17.39

15.64 13.93 12.21 10.48

8.70

10.88

8.20 5.69 3.46

1.73

130'801 -

131'400

10'900.05 -

10'950

60.57 - 60.83

19.38

16.67

13.97 11.27

8.66

6.17

12.48

9.76 7.16 4.73 2.70

1.11

17.44

15.69 13.99 12.27 10.55

8.77

10.96

8.28 5.77 3.53

1.79

131'401 -

132'000

10'950.05 -

11'000

60.84 - 61.11

19.43

16.72

14.04 11.35

8.75

6.26

12.54

9.83 7.25 4.82 2.77

1.17

17.49

15.74 14.04 12.34 10.61

8.84

11.04

8.37 5.85 3.60

1.86

132'001 -

132'600

11'000.05 -

11'050

61.12 - 61.39

19.49

16.78

14.11 11.44

8.84

6.34

12.61

9.91 7.33 4.90 2.84

1.23

17.54

15.79 14.10 12.40 10.68

8.91

11.11

8.45 5.93 3.67

1.93

132'601 -

133'200

11'050.05 -

11'100

61.40 - 61.67

19.54

16.84

14.18 11.52

8.93

6.43

12.68

9.99 7.41 4.98 2.91

1.29

17.59

15.84 14.15 12.46 10.75

8.98

11.19

8.53 6.02 3.74

1.99

133'201 -

133'800

11'100.05 -

11'150

61.68 - 61.94

19.60

16.90

14.25 11.60

9.01

6.52

12.75

10.07 7.49 5.07 2.98

1.36

17.64

15.89 14.21 12.52 10.81

9.05

11.26

8.61 6.10 3.81

2.06

133'801 -

134'400

11'150.05 -

11'200

61.95 - 62.22

19.65

16.95

14.32 11.68

9.10

6.60

12.81

10.15 7.57 5.15 3.05

1.42

17.69

15.95 14.26 12.58 10.87

9.13

11.33

8.69 6.19 3.87

2.13

134'401 -

135'000

11'200.05 -

11'250

62.23 - 62.50

19.71

17.02

14.39 11.76

9.19

6.69

12.88

10.23 7.65 5.23 3.12

1.48

17.74

16.00 14.32 12.64 10.94

9.20

11.41

8.78 6.27 3.95

2.20

135'001 -

135'600

11'250.05 -

11'300

62.51 - 62.78

19.76

17.07

14.46 11.84

9.28

6.78

12.95

10.30 7.72 5.32 3.19

1.54

17.79

16.06 14.37 12.70 11.00

9.27

11.48

8.86 6.36 4.03

2.26

135'601 -

136'200

11'300.05 -

11'350

62.79 - 63.06

19.81

17.13

14.52 11.92

9.37

6.86

13.01

10.38 7.80 5.40 3.26

1.61

17.84

16.11 14.43 12.76 11.07

9.34

11.55

8.94 6.44 4.11

2.33

136'201 -

136'800

11'350.05 -

11'400

63.07 - 63.33

19.87

17.19

14.60 12.00

9.46

6.96

13.09

10.46 7.89 5.48 3.33

1.67

17.90

16.16 14.49 12.82 11.13

9.42

11.62

9.02 6.52 4.20

2.39

136'801 -

137'400

11'400.05 -

11'450

63.34 - 63.61

19.92

17.24

14.66 12.08

9.54

7.05

13.15

10.53 7.97 5.56 3.39

1.73

17.94

16.22 14.54 12.88 11.19

9.48

11.69

9.10 6.60 4.29

2.47

137'401 -

138'000

11'450.05 -

11'500

63.62 - 63.89

19.97

17.29

14.73 12.16

9.62

7.15

13.22

10.61 8.05 5.64 3.46

1.79

17.99

16.27 14.59 12.93 11.26

9.55

11.76

9.17 6.69 4.37

2.54

138'001 -

138'600

11'500.05 -

11'550

63.90 - 64.17

20.02

17.35

14.79 12.24

9.71

7.24

13.29

10.68 8.13 5.72 3.53

1.86

18.05

16.32 14.65 13.00 11.32

9.63

11.83

9.25 6.77 4.46

2.61

138'601 -

139'200

11'550.05 -

11'600

64.18 - 64.44

20.07

17.41

14.86 12.31

9.79

7.33

13.35

10.76 8.22 5.80 3.59

1.92

18.10

16.37 14.70 13.05 11.38

9.69

11.91

9.33 6.85 4.54

2.68

139'201 -

139'800

11'600.05 -

11'650

64.45 - 64.72

20.12

17.47

14.92 12.39

9.88

7.42

13.42

10.83 8.29 5.88 3.66

1.99

18.15

16.42 14.75 13.11 11.45

9.76

11.98

9.41 6.93 4.62

2.74

139'801 -

140'400

11'650.05 -

11'700

64.73 - 65.00

20.18

17.54

14.99 12.46

9.96

7.52

13.49

10.90 8.38 5.97 3.75

2.05

18.21

16.48 14.81 13.17 11.51

9.83

12.05

9.49 7.01 4.70

2.81

140'401 -

141'000

11'700.05 -

11'750

65.01 - 65.28

20.22

17.60

15.05 12.54

10.04

7.60

13.55

10.97 8.45 6.05 3.82

2.12

18.26

16.53 14.86 13.22 11.58

9.90

12.12

9.56 7.09 4.78

2.88

141'001 -

141'600

11'750.05 -

11'800

65.29 - 65.56

20.27

17.66

15.11 12.61

10.12

7.69

13.61

11.04 8.53 6.13 3.90

2.18

18.32

16.58 14.91 13.28 11.64

9.96

12.19

9.64 7.17 4.86

2.95

141'601 -

142'200

11'800.05 -

11'850

65.57 - 65.83

20.33

17.72

15.18 12.69

10.21

7.78

13.68

11.12 8.61 6.21 3.98

2.24

18.38

16.64 14.97 13.34 11.70

10.03

12.26

9.72 7.25 4.95

3.01

142'201 -

142'800

11'850.05 -

11'900

65.84 - 66.11

20.37

17.78

15.24 12.76

10.28

7.87

13.74

11.18 8.69 6.29 4.07

2.31

18.43

16.69 15.02 13.40 11.76

10.10

12.33

9.79 7.33 5.02

3.08

142'801 -

143'400

11'900.05 -

11'950

66.12 - 66.39

20.42

17.84

15.30 12.83

10.36

7.96

13.80

11.25 8.76 6.37 4.15

2.38

18.48

16.74 15.07 13.45 11.82

10.16

12.39

9.87 7.42 5.10

3.14

143'401 -

144'000

11'950.05 -

12'000

66.40 - 66.67

20.47

17.90

15.36 12.90

10.44

8.05

13.86

11.33 8.84 6.45 4.23

2.45

18.54

16.80 15.13 13.51 11.89

10.23

12.46

9.94 7.50 5.18

3.21

144'001 -

144'600

12'000.05 -

12'050

66.68 - 66.94

20.52

17.95

15.42 12.97

10.52

8.14

13.92

11.40 8.92 6.53 4.31

2.51

18.59

16.85 15.18 13.57 11.95

10.30

12.53

10.02 7.58 5.26

3.27

144'601 -

145'200

12'050.05 -

12'100

66.95 - 67.22

20.56

18.01

15.48 13.04

10.60

8.22

13.98

11.47 8.99 6.61 4.39

2.58

18.64

16.90 15.23 13.62 12.01

10.36

12.60

10.09 7.66 5.33

3.34

145'201 -

145'800

12'100.05 -

12'150

67.23 - 67.50

20.61

18.07

15.54 13.11

10.68

8.31

14.05

11.54 9.07 6.69 4.47

2.65

18.69

16.96 15.29 13.68 12.07

10.42

12.66

10.16 7.74 5.41

3.40

145'801 -

146'400

12'150.05 -

12'200

67.51 - 67.78

20.66

18.13

15.60 13.18

10.76

8.40

14.11

11.61 9.15 6.77 4.55

2.71

18.75

17.01 15.34 13.74 12.13

10.49

12.73

10.23 7.82 5.49

3.46

146'401 -

147'000

12'200.05 -

12'250

67.79 - 68.06

20.70

18.18

15.66 13.25

10.84

8.48

14.16

11.68 9.22 6.85 4.63

2.78

18.79

17.07 15.39 13.79 12.19

10.55

12.79

10.31 7.89 5.57

3.52

147'001 -

147'600

12'250.05 -

12'300

68.07 - 68.33

20.76

18.24

15.73 13.32

10.92

8.57

14.23

11.75 9.30 6.93 4.71

2.84

18.84

17.12 15.45 13.85 12.24

10.62

12.86

10.38 7.97 5.66

3.59

147'601 -

148'200

12'300.05 -

12'350

68.34 - 68.61

20.80

18.29

15.80 13.38

10.99

8.65

14.28

11.82 9.37 7.01 4.79

2.90

18.90

17.18 15.51 13.90 12.30

10.69

12.92

10.46 8.05 5.74

3.65

148'201 -

148'800

12'350.05 -

12'400

68.62 - 68.89

20.85

18.35

15.86 13.45

11.07

8.73

14.34

11.88 9.45 7.09 4.86

2.97

18.95

17.24 15.56 13.96 12.36

10.75

12.98

10.53 8.13 5.82

3.71

148'801 -

149'400

12'400.05 -

12'450

68.90 - 69.17

20.90

18.41

15.93 13.52

11.15

8.81

14.41

11.95 9.52 7.17 4.94

3.03

19.00

17.29 15.61 14.01 12.42

10.81

13.05

10.61 8.20 5.90

3.77

149'401 -

150'000

12'450.05 -

12'500

69.18 - 69.44

20.95

18.46

15.99 13.58

11.22

8.90

14.47

12.02 9.59 7.25 5.01

3.09

19.05

17.35 15.67 14.07 12.48

10.88

13.11

10.68 8.28 5.98

3.85

150'001 -

150'600

12'500.05 -

12'550

69.45 - 69.72

20.99

18.51

16.05 13.65

11.29

8.97

14.53

12.08 9.66 7.32 5.09

3.16

19.10

17.41 15.73 14.12 12.54

10.94

13.17

10.75 8.35 6.06

3.93

150'601 -

151'200

12'550.05 -

12'600

69.73 - 70.00

21.04

18.57

16.12 13.72

11.37

9.06

14.59

12.15 9.74 7.40 5.16

3.22

19.15

17.46 15.78 14.18 12.60

11.00

13.24

10.82 8.43 6.14

4.01

151'201 -

151'800

12'600.05 -

12'650

70.01 - 70.28

21.09

18.62

16.18 13.78

11.44

9.14

14.65

12.22 9.81 7.48 5.24

3.28

19.20

17.52 15.84 14.24 12.66

11.07

13.30

10.89 8.50 6.22

4.08

151'801 -

152'400

12'650.05 -

12'700

70.29 - 70.56

21.13

18.67

16.24 13.84

11.52

9.21

14.70

12.28 9.88 7.56 5.32

3.34

19.25

17.57 15.89 14.29 12.72

11.13

13.36

10.96 8.57 6.30

4.16

152'401 -

153'000

12'700.05 -

12'750

70.57 - 70.83

21.18

18.72

16.30 13.91

11.59

9.29

14.76

12.35 9.96 7.63 5.40

3.40

19.29

17.63 15.95 14.34 12.78

11.19

13.43

11.03 8.65 6.38

4.24

153'001 -

153'600

12'750.05 -

12'800

70.84 - 71.11

21.22

18.77

16.36 13.97

11.66

9.37

14.82

12.41 10.03 7.71 5.48

3.46

19.35

17.69 16.00 14.40 12.84

11.26

13.49

11.10 8.73 6.46

4.32

153'601 -

154'200

12'800.05 -

12'850

71.12 - 71.39

21.26

18.82

16.42 14.03

11.73

9.45

14.88

12.47 10.10 7.78 5.56

3.52

19.39

17.74 16.06 14.45 12.89

11.32

13.55

11.16 8.80 6.53

4.39

154'201 -

154'800

12'850.05 -

12'900

71.40 - 71.67

21.31

18.88

16.48 14.09

11.80

9.53

14.94

12.54 10.18 7.86 5.64

3.58

19.44

17.79 16.11 14.51 12.95

11.38

13.62

11.23 8.88 6.61

4.47

154'801 -

155'400

12'900.05 -

12'950

71.68 - 71.94

21.35

18.92

16.54 14.16

11.87

9.60

14.99

12.60 10.25 7.93 5.72

3.66

19.49

17.85 16.18 14.56 13.01

11.44

13.68

11.30 8.95 6.69

4.54

155'401 -

156'000

12'950.05 -

13'000

71.95 - 72.22

21.40

18.97

16.60 14.23

11.94

9.67

15.05

12.66 10.32 8.00 5.80

3.74

19.54

17.90 16.23 14.62 13.06

11.50

13.74

11.37 9.02 6.76

4.61

156'001 -

156'600

13'000.05 -

13'050

72.23 - 72.50

21.44

19.03

16.66 14.30

12.01

9.75

15.10

12.73 10.39 8.08 5.88

3.82

19.58

17.95 16.29 14.67 13.12

11.56

13.80

11.44 9.10 6.84

4.69

156'601 -

157'200

13'050.05 -

13'100

72.51 - 72.78

21.48

19.07

16.72 14.36

12.08

9.83

15.16

12.79 10.46 8.15 5.95

3.89

19.63

18.01 16.35 14.73 13.18

11.62

13.86

11.50 9.18 6.92

4.77

157'201 -

157'800

13'100.05 -

13'150

72.79 - 73.06

21.52

19.12

16.77 14.43

12.15

9.90

15.21

12.85 10.53 8.22 6.03

3.97

19.68

18.06 16.41 14.78 13.23

11.68

13.92

11.56 9.25 7.00

4.84

157'801 -

158'400

13'150.05 -

13'200

73.07 - 73.33

21.57

19.17

16.84 14.50

12.22

9.98

15.27

12.92 10.60 8.30 6.11

4.04

19.72

18.11 16.46 14.83 13.29

11.74

13.98

11.63 9.32 7.07

4.92

Barème Impôt Source 2014 - République

et Canton de Genève - Novembre 2013

4

TRANCHES BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

158'401 -

159'000

13'200.05 -

13'250

73.34 - 73.61

21.61

19.22

16.89 14.56

12.28

10.05

15.32

12.98 10.66 8.37 6.18

4.12

19.77

18.16 16.53 14.89 13.35

11.80

14.04

11.69 9.40 7.15

5.00

159'001 -

159'600

13'250.05 -

13'300

73.62 - 73.89

21.65

19.27

16.95 14.63

12.35

10.13

15.38

13.04 10.73 8.44 6.26

4.19

19.81

18.21 16.58 14.95 13.40

11.86

14.09

11.76 9.47 7.22

5.08

159'601 -

160'200

13'300.05 -

13'350

73.90 - 74.17

21.70

19.32

17.01 14.69

12.42

10.20

15.44

13.10 10.80 8.52 6.33

4.27

19.86

18.26 16.64 15.00 13.46

11.92

14.15

11.83 9.54 7.30

5.16

160'201 -

160'800

13'350.05 -

13'400

74.18 - 74.44

21.73

19.37

17.06 14.76

12.48

10.28

15.49

13.16 10.87 8.59 6.41

4.34

19.91

18.32 16.70 15.06 13.52

11.98

14.21

11.89 9.61 7.37

5.24

160'801 -

161'400

13'400.05 -

13'450

74.45 - 74.72

21.77

19.42

17.11 14.82

12.54

10.35

15.55

13.22 10.93 8.67 6.48

4.41

19.95

18.37 16.75 15.12 13.57

12.04

14.26

11.96 9.68 7.44

5.32

161'401 -

162'000

13'450.05 -

13'500

74.73 - 75.00

21.82

19.47

17.17 14.89

12.61

10.42

15.60

13.29 11.00 8.74 6.56

4.49

19.99

18.42 16.81 15.17 13.63

12.10

14.33

12.02 9.75 7.52

5.39

162'001 -

162'600

13'500.05 -

13'550

75.01 - 75.28

21.86

19.52

17.22 14.95

12.67

10.49

15.66

13.34 11.06 8.82 6.64

4.56

20.04

18.47 16.87 15.24 13.69

12.16

14.38

12.09 9.82 7.59

5.47

162'601 -

163'200

13'550.05 -

13'600

75.29 - 75.56

21.89

19.56

17.28 15.01

12.74

10.57

15.71

13.40 11.13 8.89 6.71

4.63

20.08

18.52 16.92 15.29 13.74

12.22

14.44

12.15 9.89 7.66

5.55

163'201 -

163'800

13'600.05 -

13'650

75.57 - 75.83

21.94

19.62

17.33 15.07

12.81

10.64

15.77

13.46 11.19 8.96 6.79

4.71

20.13

18.57 16.97 15.35 13.79

12.28

14.50

12.22 9.96 7.74

5.62

163'801 -

164'400

13'650.05 -

13'700

75.84 - 76.11

21.97

19.66

17.38 15.13

12.88

10.71

15.82

13.52 11.26 9.03 6.86

4.78

20.17

18.62 17.03 15.41 13.85

12.34

14.56

12.28 10.03 7.81

5.70

164'401 -

165'000

13'700.05 -

13'750

76.12 - 76.39

22.01

19.71

17.44 15.19

12.95

10.78

15.87

13.58 11.32 9.10 6.93

4.86

20.22

18.67 17.09 15.47 13.91

12.39

14.61

12.34 10.10 7.88

5.77

165'001 -

165'600

13'750.05 -

13'800

76.40 - 76.67

22.06

19.76

17.49 15.26

13.02

10.85

15.93

13.64 11.39 9.18 7.01

4.94

20.26

18.71 17.14 15.53 13.96

12.45

14.68

12.41 10.17 7.96

5.85

165'601 -

166'200

13'800.05 -

13'850

76.68 - 76.94

22.10

19.80

17.54 15.31

13.09

10.92

15.98

13.70 11.45 9.25 7.08

5.02

20.30

18.77 17.20 15.59 14.02

12.51

14.73

12.47 10.23 8.03

5.92

166'201 -

166'800

13'850.05 -

13'900

76.95 - 77.22

22.14

19.85

17.59 15.37

13.15

10.98

16.03

13.75 11.52 9.31 7.15

5.09

20.35

18.81 17.25 15.65 14.08

12.57

14.79

12.53 10.30 8.11

5.99

166'801 -

167'400

13'900.05 -

13'950

77.23 - 77.50

22.19

19.90

17.65 15.44

13.22

11.05

16.08

13.81 11.59 9.39 7.22

5.17

20.39

18.86 17.30 15.71 14.13

12.63

14.84

12.59 10.36 8.18

6.07

167'401 -

168'000

13'950.05 -

14'000

77.51 - 77.78

22.23

19.94

17.70 15.49

13.29

11.12

16.14

13.87 11.65 9.45 7.29

5.24

20.43

18.91 17.36 15.77 14.19

12.69

14.90

12.65 10.43 8.25

6.14

168'001 -

168'600

14'000.05 -

14'050

77.79 - 78.06

22.28

19.99

17.74 15.55

13.35

11.19

16.19

13.93 11.71 9.52 7.36

5.32

20.47

18.96 17.41 15.83 14.24

12.74

14.95

12.71 10.50 8.33

6.21

168'601 -

169'200

14'050.05 -

14'100

78.07 - 78.33

22.32

20.03

17.80 15.61

13.42

11.26

16.25

13.99 11.78 9.59 7.44

5.39

20.51

19.00 17.46 15.89 14.30

12.80

15.01

12.77 10.57 8.40

6.29

169'201 -

169'800

14'100.05 -

14'150

78.34 - 78.61

22.37

20.08

17.85 15.67

13.49

11.32

16.30

14.05 11.84 9.66 7.51

5.47

20.56

19.05 17.52 15.95 14.36

12.86

15.06

12.83 10.63 8.47

6.36

169'801 -

170'400

14'150.05 -

14'200

78.62 - 78.89

22.41

20.12

17.89 15.72

13.55

11.38

16.35

14.10 11.90 9.72 7.58

5.54

20.60

19.10 17.57 16.00 14.41

12.91

15.12

12.89 10.70 8.54

6.43

170'401 -

171'000

14'200.05 -

14'250

78.90 - 79.17

22.45

20.17

17.95 15.78

13.62

11.45

16.40

14.16 11.96 9.79 7.66

5.61

20.64

19.14 17.62 16.06 14.47

12.97

15.18

12.95 10.77 8.61

6.51

171'001 -

171'600

14'250.05 -

14'300

79.18 - 79.44

22.49

20.21

17.99 15.84

13.68

11.52

16.45

14.22 12.02 9.86 7.73

5.68

20.68

19.19 17.67 16.12 14.53

13.03

15.23

13.01 10.83 8.68

6.58

171'601 -

172'200

14'300.05 -

14'350

79.45 - 79.72

22.53

20.25

18.04 15.89

13.74

11.59

16.50

14.27 12.08 9.92 7.80

5.75

20.72

19.24 17.72 16.18 14.59

13.08

15.29

13.07 10.90 8.75

6.65

172'201 -

172'800

14'350.05 -

14'400

79.73 - 80.00

22.58

20.30

18.10 15.95

13.81

11.67

16.56

14.33 12.15 9.99 7.87

5.83

20.76

19.28 17.77 16.23 14.65

13.14

15.34

13.13 10.96 8.82

6.73

172'801 -

173'400

14'400.05 -

14'450

80.01 - 80.28

22.62

20.34

18.15 16.00

13.87

11.73

16.61

14.39 12.21 10.06 7.95

5.90

20.80

19.33 17.83 16.29 14.72

13.20

15.40

13.19 11.03 8.89

6.80

173'401 -

174'000

14'450.05 -

14'500

80.29 - 80.56

22.66

20.38

18.20 16.06

13.93

11.80

16.66

14.44 12.26 10.12 8.02

5.97

20.84

19.37 17.87 16.34 14.78

13.26

15.45

13.25 11.09 8.96

6.87

174'001 -

174'600

14'500.05 -

14'550

80.57 - 80.83

22.70

20.43

18.24 16.11

13.99

11.87

16.71

14.49 12.32 10.19 8.09

6.04

20.88

19.41 17.92 16.40 14.84

13.31

15.50

13.31 11.15 9.02

6.94

174'601 -

175'200

14'550.05 -

14'600

80.84 - 81.11

22.74

20.48

18.30 16.17

14.05

11.94

16.77

14.55 12.39 10.26 8.16

6.11

20.92

19.46 17.98 16.46 14.90

13.37

15.56

13.37 11.22 9.09

7.02

175'201 -

175'800

14'600.05 -

14'650

81.12 - 81.39

22.78

20.53

18.34 16.22

14.11

12.01

16.82

14.61 12.45 10.32 8.23

6.18

20.96

19.51 18.02 16.51 14.96

13.43

15.61

13.43 11.28 9.16

7.09

175'801 -

176'400

14'650.05 -

14'700

81.40 - 81.67

22.82

20.58

18.39 16.27

14.17

12.07

16.87

14.66 12.51 10.39 8.30

6.26

21.00

19.55 18.07 16.56 15.02

13.48

15.67

13.48 11.34 9.23

7.16

176'401 -

177'000

14'700.05 -

14'750

81.68 - 81.94

22.87

20.63

18.44 16.33

14.24

12.15

16.93

14.72 12.57 10.45 8.37

6.33

21.04

19.60 18.12 16.62 15.08

13.55

15.72

13.54 11.40 9.30

7.23

177'001 -

177'600

14'750.05 -

14'800

81.95 - 82.22

22.90

20.67

18.49 16.38

14.29

12.21

16.98

14.78 12.63 10.52 8.43

6.40

21.08

19.64 18.17 16.67 15.14

13.60

15.78

13.60 11.46 9.37

7.30

177'601 -

178'200

14'800.05 -

14'850

82.23 - 82.50

22.94

20.72

18.54 16.43

14.35

12.27

17.03

14.83 12.69 10.58 8.50

6.47

21.12

19.68 18.22 16.73 15.20

13.66

15.83

13.65 11.52 9.43

7.37

178'201 -

178'800

14'850.05 -

14'900

82.51 - 82.78

22.98

20.77

18.59 16.48

14.41

12.34

17.08

14.89 12.75 10.65 8.57

6.55

21.16

19.73 18.27 16.78 15.26

13.72

15.89

13.72 11.59 9.50

7.44

178'801 -

179'400

14'900.05 -

14'950

82.79 - 83.06

23.02

20.81

18.63 16.53

14.47

12.41

17.14

14.94 12.81 10.71 8.64

6.62

21.19

19.77 18.32 16.83 15.32

13.78

15.94

13.77 11.65 9.57

7.51

179'401 -

180'000

14'950.05 -

15'000

83.07 - 83.33

23.06

20.86

18.68 16.58

14.53

12.47

17.19

15.00 12.86 10.77 8.70

6.69

21.23

19.81 18.36 16.88 15.37

13.83

16.00

13.83 11.71 9.63

7.58

180'001 -

180'600

15'000.05 -

15'050

83.34 - 83.61

23.10

20.91

18.73 16.64

14.59

12.54

17.25

15.05 12.92 10.83 8.77

6.76

21.27

19.86 18.41 16.94 15.43

13.90

16.05

13.89 11.78 9.70

7.66

180'601 -

181'200

15'050.05 -

15'100

83.62 - 83.89

23.14

20.95

18.77 16.69

14.64

12.60

17.30

15.11 12.98 10.90 8.84

6.83

21.31

19.90 18.46 16.99 15.49

13.96

16.11

13.95 11.84 9.77

7.72

181'201 -

181'800

15'100.05 -

15'150

83.90 - 84.17

23.17

20.99

18.82 16.74

14.70

12.66

17.35

15.16 13.04 10.96 8.91

6.90

21.34

19.94 18.50 17.04 15.54

14.02

16.16

14.00 11.90 9.83

7.79

181'801 -

182'400

15'150.05 -

15'200

84.18 - 84.44

23.21

21.04

18.87 16.79

14.76

12.73

17.42

15.22 13.10 11.02 8.98

6.97

21.38

19.98 18.55 17.10 15.61

14.08

16.22

14.06 11.96 9.90

7.86

182'401 -

183'000

15'200.05 -

15'250

84.45 - 84.72

23.25

21.09

18.92 16.84

14.81

12.79

17.47

15.27 13.15 11.08 9.04

7.04

21.42

20.02 18.60 17.15 15.66

14.14

16.27

14.12 12.02 9.96

7.93

183'001 -

183'600

15'250.05 -

15'300

84.73 - 85.00

23.28

21.13

18.97 16.88

14.87

12.85

17.53

15.33 13.21 11.14 9.11

7.11

21.45

20.06 18.64 17.20 15.71

14.20

16.33

14.17 12.08 10.03

8.00

183'601 -

184'200

15'300.05 -

15'350

85.01 - 85.28

23.33

21.18

19.03 16.94

14.93

12.92

17.60

15.38 13.27 11.21 9.18

7.18

21.50

20.11 18.69 17.25 15.77

14.26

16.39

14.23 12.14 10.09

8.07

184'201 -

184'800

15'350.05 -

15'400

85.29 - 85.56

23.36

21.22

19.08 16.99

14.98

12.98

17.65

15.44 13.33 11.27 9.24

7.25

21.53

20.15 18.74 17.30 15.83

14.32

16.44

14.29 12.20 10.15

8.14

184'801 -

185'400

15'400.05 -

15'450

85.57 - 85.83

23.39

21.26

19.12 17.04

15.03

13.04

17.71

15.49 13.38 11.33 9.31

7.31

21.56

20.18 18.78 17.35 15.88

14.38

16.50

14.34 12.26 10.21

8.21

185'401 -

186'000

15'450.05 -

15'500

85.84 - 86.11

23.43

21.31

19.18 17.09

15.09

13.10

17.77

15.55 13.45 11.39 9.38

7.39

21.60

20.23 18.83 17.40 15.94

14.44

16.56

14.40 12.32 10.28

8.28

186'001 -

186'600

15'500.05 -

15'550

86.12 - 86.39

23.47

21.35

19.23 17.14

15.14

13.16

17.83

15.60 13.50 11.45 9.44

7.45

21.64

20.27 18.87 17.45 15.99

14.50

16.62

14.46 12.38 10.34

8.34

186'601 -

187'200

15'550.05 -

15'600

86.40 - 86.67

23.50

21.39

19.27 17.19

15.20

13.22

17.88

15.66 13.56 11.51 9.50

7.52

21.67

20.31 18.92 17.50 16.05

14.56

16.68

14.51 12.44 10.41

8.41

187'201 -

187'800

15'600.05 -

15'650

86.68 - 86.94

23.54

21.43

19.33 17.24

15.25

13.28

17.94

15.72 13.62 11.57 9.57

7.59

21.71

20.34 18.96 17.54 16.10

14.61

16.74

14.57 12.50 10.47

8.48

187'801 -

188'400

15'650.05 -

15'700

86.95 - 87.22

23.58

21.47

19.37 17.29

15.30

13.34

18.00

15.77 13.67 11.63 9.63

7.66

21.75

20.39 19.01 17.60 16.16

14.68

16.79

14.63 12.56 10.53

8.55

188'401 -

189'000

15'700.05 -

15'750

87.23 - 87.50

23.61

21.51

19.42 17.33

15.36

13.40

18.05

15.83 13.73 11.69 9.69

7.72

21.78

20.43 19.05 17.64 16.21

14.74

16.85

14.68 12.62 10.60

8.61

189'001 -

189'600

15'750.05 -

15'800

87.51 - 87.78

23.65

21.56

19.47 17.39

15.41

13.46

18.11

15.89 13.79 11.75 9.76

7.79

21.81

20.46 19.09 17.69 16.26

14.79

16.92

14.74 12.68 10.66

8.68

189'601 -

190'200

15'800.05 -

15'850

87.79 - 88.06

23.68

21.60

19.52 17.44

15.46

13.52

18.16

15.94 13.84 11.81 9.82

7.86

21.85

20.51 19.14 17.74 16.32

14.85

16.97

14.80 12.74 10.72

8.75

190'201 -

190'800

15'850.05 -

15'900

88.07 - 88.33

23.71

21.64

19.56 17.49

15.51

13.57

18.22

16.00 13.90 11.87 9.88

7.93

21.88

20.54 19.18 17.79 16.37

14.91

17.03

14.86 12.79 10.78

8.81

190'801 -

191'400

15'900.05 -

15'950

88.34 - 88.61

23.75

21.68

19.61 17.55

15.57

13.63

18.27

16.06 13.96 11.93 9.95

8.00

21.92

20.58 19.22 17.84 16.42

14.97

17.09

14.92 12.85 10.85

8.88

Barème Impôt Source 2014 - République

et Canton de Genève - Novembre 2013

5

TRANCHES BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

191'401 -

192'000

15'950.05 -

16'000

88.62 - 88.89

23.78

21.72

19.66 17.60

15.62

13.69

18.33

16.12 14.01 11.99 10.01

8.07

21.95

20.62 19.27 17.89 16.47

15.03

17.15

14.98 12.91 10.91

8.94

192'001 -

192'600

16'000.05 -

16'050

88.90 - 89.17

23.81

21.76

19.70 17.65

15.67

13.74

18.38

16.18 14.07 12.05 10.07

8.13

21.99

20.66 19.31 17.93 16.53

15.08

17.20

15.03 12.97 10.97

9.00

192'601 -

193'200

16'050.05 -

16'100

89.18 - 89.44

23.85

21.80

19.75 17.71

15.72

13.80

18.44

16.24 14.13 12.11 10.14

8.20

22.02

20.70 19.35 17.98 16.57

15.14

17.26

15.10 13.03 11.03

9.07

193'201 -

193'800

16'100.05 -

16'150

89.45 - 89.72

23.89

21.84

19.80 17.76

15.77

13.86

18.49

16.29 14.18 12.17 10.20

8.26

22.06

20.74 19.40 18.03 16.63

15.20

17.32

15.15 13.09 11.09

9.13

193'801 -

194'400

16'150.05 -

16'200

89.73 - 90.00

23.92

21.88

19.84 17.81

15.82

13.91

18.54

16.35 14.24 12.23 10.26

8.33

22.09

20.77 19.44 18.07 16.68

15.25

17.37

15.21 13.14 11.15

9.19

194'401 -

195'000

16'200.05 -

16'250

90.01 - 90.28

23.96

21.92

19.89 17.86

15.87

13.97

18.60

16.41 14.30 12.29 10.32

8.40

22.12

20.81 19.48 18.12 16.73

15.30

17.43

15.28 13.20 11.21

9.26

195'001 -

195'600

16'250.05 -

16'300

90.29 - 90.56

23.99

21.96

19.94 17.91

15.92

14.02

18.65

16.47 14.36 12.34 10.38

8.46

22.16

20.85 19.52 18.17 16.78

15.36

17.49

15.34 13.26 11.27

9.33

195'601 -

196'200

16'300.05 -

16'350

90.57 - 90.83

24.03

22.00

19.98 17.96

15.96

14.08

18.70

16.53 14.41 12.40 10.44

8.52

22.19

20.89 19.56 18.21 16.83

15.42

17.54

15.39 13.32 11.33

9.39

196'201 -

196'800

16'350.05 -

16'400

90.84 - 91.11

24.07

22.04

20.03 18.02

16.01

14.13

18.75

16.59 14.48 12.46 10.51

8.59

22.22

20.92 19.60 18.25 16.88

15.47

17.60

15.46 13.38 11.40

9.46

196'801 -

197'400

16'400.05 -

16'450

91.12 - 91.39

24.10

22.07

20.07 18.06

16.06

14.19

18.80

16.64 14.53 12.52 10.57

8.65

22.26

20.96 19.65 18.30 16.93

15.53

17.65

15.51 13.44 11.45

9.52

197'401 -

198'000

16'450.05 -

16'500

91.40 - 91.67

24.13

22.11

20.11 18.11

16.11

14.24

18.85

16.70 14.59 12.57 10.63

8.72

22.29

21.00 19.68 18.35 16.98

15.58

17.71

15.57 13.49 11.51

9.58

198'001 -

198'600

16'500.05 -

16'550

91.68 - 91.94

24.17

22.15

20.16 18.17

16.17

14.30

18.90

16.76 14.65 12.64 10.69

8.78

22.32

21.03 19.72 18.39 17.03

15.63

17.76

15.63 13.56 11.58

9.65

198'601 -

199'200

16'550.05 -

16'600

91.95 - 92.22

24.20

22.19

20.20 18.21

16.23

14.35

18.95

16.82 14.71 12.69 10.75

8.84

22.36

21.07 19.77 18.44 17.08

15.69

17.82

15.69 13.61 11.63

9.71

199'201 -

199'800

16'600.05 -

16'650

92.23 - 92.50

24.23

22.22

20.24 18.26

16.28

14.40

19.00

16.87 14.77 12.75 10.81

8.91

22.39

21.11 19.81 18.48 17.13

15.74

17.87

15.74 13.67 11.69

9.77

199'801 -

200'400

16'650.05 -

16'700

92.51 - 92.78

24.27

22.26

20.29 18.31

16.34

14.45

19.05

16.93 14.84 12.81 10.87

8.97

22.42

21.14 19.84 18.52 17.18

15.79

17.93

15.81 13.74 11.75

9.83

200'401 -

201'000

16'700.05 -

16'750

92.79 - 93.06

24.30

22.30

20.33 18.36

16.39

14.50

19.10

16.99 14.89 12.87 10.93

9.04

22.45

21.18 19.89 18.57 17.23

15.85

17.98

15.86 13.79 11.81

9.89

201'001 -

201'600

16'750.05 -

16'800

93.07 - 93.33

24.33

22.33

20.37 18.41

16.44

14.55

19.15

17.04 14.95 12.92 10.99

9.10

22.48

21.21 19.93 18.61 17.27

15.90

18.03

15.92 13.85 11.87

9.95

201'601 -

202'200

16'800.05 -

16'850

93.34 - 93.61

24.37

22.37

20.42 18.46

16.50

14.61

19.20

17.10 15.01 12.99 11.05

9.16

22.51

21.25 19.96 18.65 17.32

15.95

18.08

15.98 13.92 11.93

10.02

202'201 -

202'800

16'850.05 -

16'900

93.62 - 93.89

24.40

22.41

20.46 18.51

16.55

14.66

19.25

17.15 15.07 13.04 11.11

9.23

22.55

21.29 20.01 18.70 17.37

16.01

18.13

16.03 13.98 11.99

10.08

202'801 -

203'400

16'900.05 -

16'950

93.90 - 94.17

24.43

22.44

20.50 18.55

16.61

14.71

19.30

17.20 15.13 13.10 11.17

9.29

22.58

21.32 20.04 18.74 17.42

16.06

18.18

16.09 14.04 12.05

10.14

203'401 -

204'000

16'950.05 -

17'000

94.18 - 94.44

24.47

22.48

20.54 18.60

16.66

14.76

19.35

17.26 15.19 13.16 11.23

9.35

22.61

21.35 20.08 18.78 17.46

16.11

18.24

16.15 14.11 12.11

10.20

204'001 -

204'600

17'000.05 -

17'050

94.45 - 94.72

24.50

22.52

20.58 18.65

16.71

14.81

19.39

17.31 15.24 13.22 11.29

9.41

22.64

21.39 20.12 18.83 17.51

16.16

18.29

16.21 14.16 12.17

10.26

204'601 -

205'200

17'050.05 -

17'100

94.73 - 95.00

24.53

22.55

20.62 18.69

16.76

14.86

19.44

17.37 15.30 13.28 11.35

9.47

22.67

21.42 20.16 18.87 17.56

16.21

18.34

16.26 14.22 12.23

10.32

205'201 -

205'800

17'100.05 -

17'150

95.01 - 95.28

24.56

22.59

20.67 18.74

16.82

14.91

19.49

17.42 15.36 13.34 11.41

9.54

22.70

21.46 20.20 18.91 17.60

16.26

18.39

16.32 14.29 12.29

10.39

205'801 -

206'400

17'150.05 -

17'200

95.29 - 95.56

24.59

22.63

20.70 18.79

16.87

14.96

19.53

17.47 15.42 13.40 11.47

9.59

22.73

21.49 20.24 18.96 17.65

16.32

18.44

16.38 14.34 12.35

10.45

206'401 -

207'000

17'200.05 -

17'250

95.57 - 95.83

24.62

22.66

20.74 18.83

16.92

15.02

19.58

17.52 15.47 13.46 11.52

9.65

22.76

21.53 20.27 19.00 17.70

16.36

18.49

16.43 14.40 12.41

10.51

207'001 -

207'600

17'250.05 -

17'300

95.84 - 96.11

24.66

22.70

20.79 18.88

16.97

15.08

19.63

17.58 15.53 13.53 11.59

9.72

22.79

21.56 20.31 19.04 17.74

16.41

18.54

16.49 14.47 12.47

10.57

207'601 -

208'200

17'300.05 -

17'350

96.12 - 96.39

24.69

22.74

20.83 18.92

17.02

15.13

19.67

17.63 15.59 13.59 11.65

9.78

22.82

21.60 20.35 19.08 17.79

16.47

18.59

16.54 14.52 12.53

10.63

208'201 -

208'800

17'350.05 -

17'400

96.40 - 96.67

24.71

22.77

20.86 18.97

17.07

15.18

19.72

17.68 15.64 13.65 11.70

9.84

22.85

21.63 20.39 19.12 17.83

16.51

18.63

16.60 14.58 12.59

10.69

208'801 -

209'400

17'400.05 -

17'450

96.68 - 96.94

24.75

22.81

20.91 19.02

17.13

15.24

19.77

17.74 15.70 13.71 11.76

9.90

22.88

21.66 20.42 19.16 17.88

16.56

18.69

16.66 14.64 12.66

10.75

209'401 -

210'000

17'450.05 -

17'500

96.95 - 97.22

24.78

22.85

20.94 19.06

17.17

15.29

19.81

17.79 15.76 13.77 11.82

9.96

22.91

21.70 20.46 19.21 17.92

16.61

18.73

16.71 14.70 12.72

10.81

210'001 -

210'600

17'500.05 -

17'550

97.23 - 97.50

24.81

22.88

20.98 19.10

17.22

15.34

19.85

17.83 15.81 13.83 11.88

10.02

22.94

21.73 20.50 19.24 17.97

16.66

18.78

16.76 14.75 12.78

10.87

210'601 -

211'200

17'550.05 -

17'600

97.51 - 97.78

24.84

22.92

21.02 19.15

17.28

15.40

19.90

17.89 15.87 13.89 11.94

10.09

22.97

21.76 20.53 19.28 18.01

16.71

18.83

16.82 14.81 12.85

10.93

211'201 -

211'800

17'600.05 -

17'650

97.79 - 98.06

24.87

22.95

21.06 19.19

17.32

15.45

19.95

17.94 15.93 13.95 12.00

10.14

23.00

21.80 20.57 19.33 18.06

16.76

18.88

16.87 14.87 12.91

10.99

211'801 -

212'400

17'650.05 -

17'700

98.07 - 98.33

24.90

22.99

21.10 19.23

17.37

15.51

19.99

17.98 15.98 14.01 12.06

10.20

23.03

21.83 20.61 19.37 18.10

16.81

18.92

16.92 14.92 12.97

11.05

212'401 -

213'000

17'700.05 -

17'750

98.34 - 98.61

24.94

23.02

21.14 19.28

17.42

15.56

20.04

18.04 16.04 14.07 12.12

10.26

23.06

21.86 20.64 19.40 18.14

16.85

18.97

16.98 14.98 13.03

11.11

213'001 -

213'600

17'750.05 -

17'800

98.62 - 98.89

24.97

23.06

21.17 19.32

17.47

15.62

20.08

18.09 16.09 14.13 12.18

10.32

23.09

21.89 20.68 19.45 18.19

16.90

19.02

17.03 15.04 13.09

11.17

213'601 -

214'200

17'800.05 -

17'850

98.90 - 99.17

25.00

23.09

21.21 19.36

17.52

15.67

20.12

18.13 16.15 14.18 12.24

10.38

23.12

21.93 20.72 19.48 18.23

16.95

19.06

17.08 15.09 13.15

11.23

214'201 -

214'800

17'850.05 -

17'900

99.18 - 99.44

25.04

23.12

21.25 19.40

17.56

15.72

20.16

18.18 16.20 14.24 12.30

10.44

23.14

21.96 20.75 19.52 18.27

16.99

19.11

17.13 15.15 13.21

11.29

214'801 -

215'400

17'900.05 -

17'950

99.45 - 99.72

25.07

23.16

21.29 19.45

17.61

15.77

20.21

18.23 16.26 14.30 12.37

10.50

23.18

21.99 20.79 19.56 18.32

17.04

19.16

17.18 15.21 13.27

11.35

215'401 -

216'000

17'950.05 -

18'000

99.73 - 100.00

25.11

23.19

21.32 19.49

17.66

15.83

20.25

18.28 16.31 14.35 12.43

10.56

23.20

22.02 20.82 19.60 18.36

17.09

19.20

17.23 15.26 13.33

11.41

216'001 -

216'600

18'000.05 -

18'050

100.01 - 100.28

25.14

23.22

21.36 19.53

17.70

15.88

20.29

18.33 16.36 14.41 12.49

10.62

23.23

22.05 20.86 19.64 18.40

17.13

19.24

17.28 15.32 13.39

11.47

216'601 -

217'200

18'050.05 -

18'100

100.29 - 100.56

25.18

23.26

21.40 19.58

17.75

15.93

20.34

18.38 16.42 14.47 12.56

10.68

23.26

22.09 20.89 19.68 18.45

17.18

19.29

17.34 15.38 13.45

11.54

217'201 -

217'800

18'100.05 -

18'150

100.57 - 100.83

25.21

23.29

21.43 19.62

17.80

15.98

20.38

18.42 16.47 14.52 12.62

10.74

23.29

22.12 20.93 19.72 18.49

17.23

19.34

17.38 15.43 13.51

11.60

217'801 -

218'400

18'150.05 -

18'200

100.84 - 101.11

25.25

23.33

21.47 19.66

17.84

16.03

20.42

18.47 16.52 14.58 12.68

10.80

23.31

22.15 20.96 19.75 18.53

17.27

19.38

17.43 15.48 13.57

11.66

218'401 -

219'000

18'200.05 -

18'250

101.12 - 101.39

25.28

23.36

21.51 19.70

17.89

16.09

20.46

18.52 16.58 14.64 12.74

10.86

23.35

22.18 21.00 19.80 18.57

17.32

19.43

17.49 15.54 13.63

11.73

219'001 -

219'600

18'250.05 -

18'300

101.40 - 101.67

25.32

23.39

21.55 19.74

17.94

16.13

20.50

18.56 16.63 14.69 12.80

10.92

23.37

22.21 21.03 19.83 18.61

17.36

19.47

17.53 15.60 13.68

11.79

219'601 -

220'200

18'300.05 -

18'350

101.68 - 101.94

25.35

23.42

21.58 19.78

17.98

16.18

20.54

18.61 16.68 14.74 12.86

10.98

23.40

22.24 21.06 19.87 18.65

17.41

19.51

17.58 15.65 13.74

11.85

220'201 -

220'800

18'350.05 -

18'400

101.95 - 102.22

25.39

23.47

21.62 19.82

18.03

16.24

20.59

18.66 16.73 14.81 12.92

11.05

23.43

22.27 21.10 19.91 18.70

17.46

19.56

17.63 15.71 13.80

11.92

220'801 -

221'400

18'400.05 -

18'450

102.23 - 102.50

25.42

23.50

21.66 19.86

18.07

16.28

20.62

18.70 16.78 14.86 12.98

11.11

23.45

22.30 21.13 19.94 18.73

17.50

19.60

17.68 15.76 13.86

11.98

221'401 -

222'000

18'450.05 -

18'500

102.51 - 102.78

25.45

23.54

21.69 19.90

18.12

16.33

20.66

18.75 16.83 14.91 13.04

11.17

23.48

22.33 21.16 19.98 18.77

17.54

19.64

17.73 15.81 13.91

12.04

222'001 -

222'600

18'500.05 -

18'550

102.79 - 103.06

25.49

23.58

21.73 19.94

18.16

16.39

20.71

18.80 16.88 14.97 13.10

11.23

23.51

22.36 21.20 20.02 18.82

17.59

19.69

17.78 15.87 13.97

12.11

222'601 -

223'200

18'550.05 -

18'600

103.07 - 103.33

25.52

23.61

21.77 19.98

18.21

16.43

20.75

18.84 16.93 15.03 13.15

11.29

23.54

22.39 21.23 20.06 18.86

17.63

19.73

17.83 15.92 14.03

12.16

223'201 -

223'800

18'600.05 -

18'650

103.34 - 103.61

25.56

23.65

21.80 20.02

18.25

16.48

20.78

18.88 16.98 15.08 13.21

11.35

23.56

22.42 21.27 20.09 18.89

17.67

19.77

17.87 15.97 14.08

12.22

223'801 -

224'400

18'650.05 -

18'700

103.62 - 103.89

25.59

23.69

21.84 20.06

18.30

16.53

20.83

18.93 17.04 15.14 13.27

11.42

23.59

22.45 21.30 20.13 18.94

17.72

19.82

17.92 16.03 14.14

12.29

Barème Impôt Source 2014 - République

et Canton de Genève

- Novembre 2013

6

TRANCHES BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

224'401 -

225'000

18'700.05 -

18'750

103.90 - 104.17

25.63

23.72

21.88 20.10

18.34

16.58

20.86

18.97 17.08 15.19 13.33

11.48

23.62

22.48 21.33 20.16 18.98

17.76

19.86

17.97 16.08 14.19

12.35

225'001 -

225'600

18'750.05 -

18'800

104.18 - 104.44

25.66

23.76

21.91 20.13

18.38

16.62

20.90

19.02 17.13 15.24 13.38

11.54

23.64

22.51 21.36 20.20 19.01

17.80

19.90

18.01 16.13 14.25

12.40

225'601 -

226'200

18'800.05 -

18'850

104.45 - 104.72

25.69

23.80

21.95 20.18

18.43

16.68

20.94

19.06 17.18 15.30 13.44

11.61

23.67

22.54 21.40 20.24 19.06

17.85

19.94

18.06 16.18 14.30

12.47

226'201 -

226'800

18'850.05 -

18'900

104.73 - 105.00

25.73

23.83

21.99 20.21

18.47

16.72

20.98

19.11 17.23 15.35 13.50

11.67

23.70

22.57 21.43 20.27 19.09

17.89

19.98

18.11 16.23 14.36

12.52

226'801 -

227'400

18'900.05 -

18'950

105.01 - 105.28

25.76

23.87

22.02 20.25

18.51

16.77

21.02

19.15 17.28 15.41 13.55

11.73

23.72

22.60 21.46 20.31 19.13

17.93

20.02

18.15 16.28 14.41

12.58

227'401 -

228'000

18'950.05 -

19'000

105.29 - 105.56

25.79

23.91

22.06 20.29

18.55

16.82

21.06

19.20 17.33 15.46 13.61

11.79

23.75

22.63 21.49 20.34 19.17

17.97

20.07

18.20 16.34 14.47

12.64

228'001 -

228'600

19'000.05 -

19'050

105.57 - 105.83

25.82

23.94

22.09 20.33

18.59

16.86

21.10

19.24 17.38 15.51 13.67

11.85

23.78

22.66 21.53 20.38 19.21

18.02

20.11

18.25 16.39 14.52

12.70

228'601 -

229'200

19'050.05 -

19'100

105.84 - 106.11

25.85

23.97

22.13 20.36

18.63

16.91

21.13

19.28 17.42 15.57 13.72

11.91

23.81

22.69 21.56 20.41 19.25

18.06

20.15

18.29 16.43 14.58

12.76

229'201 -

229'800

19'100.05 -

19'150

106.12 - 106.39

25.89

24.01

22.18 20.40

18.68

16.96

21.18

19.32 17.47 15.62 13.78

11.97

23.83

22.71 21.59 20.45 19.28

18.10

20.19

18.34 16.49 14.64

12.82

229'801 -

230'400

19'150.05 -

19'200

106.40 - 106.67

25.92

24.05

22.21 20.44

18.72

17.00

21.21

19.36 17.52 15.67 13.83

12.03

23.86

22.74 21.62 20.48 19.33

18.14

20.23

18.38 16.54 14.69

12.87

230'401 -

231'000

19'200.05 -

19'250

106.68 - 106.94

25.95

24.08

22.25 20.47

18.76

17.05

21.25

19.41 17.56 15.72 13.89

12.09

23.89

22.77 21.65 20.52 19.36

18.18

20.27

18.43 16.58 14.74

12.93

231'001 -

231'600

19'250.05 -

19'300

106.95 - 107.22

25.98

24.12

22.29 20.51

18.80

17.09

21.29

19.45 17.61 15.78 13.94

12.15

23.91

22.80 21.68 20.55 19.40

18.22

20.31

18.47 16.64 14.80

12.99

231'601 -

232'200

19'300.05 -

19'350

107.23 - 107.50

26.01

24.16

22.33 20.55

18.84

17.14

21.32

19.49 17.66 15.83 14.00

12.21

23.94

22.83 21.72 20.59 19.44

18.27

20.35

18.52 16.68 14.85

13.04

232'201 -

232'800

19'350.05 -

19'400

107.51 - 107.78

26.04

24.19

22.37 20.59

18.88

17.18

21.36

19.53 17.70 15.88 14.05

12.26

23.97

22.86 21.75 20.62 19.47

18.31

20.39

18.56 16.73 14.90

13.10

232'801 -

233'400

19'400.05 -

19'450

107.79 - 108.06

26.08

24.23

22.41 20.63

18.93

17.23

21.40

19.58 17.75 15.93 14.11

12.33

23.99

22.88 21.78 20.65 19.51

18.35

20.43

18.61 16.78 14.96

13.16

233'401 -

234'000

19'450.05 -

19'500

108.07 - 108.33

26.11

24.26

22.45 20.67

18.96

17.27

21.43

19.62 17.80 15.98 14.16

12.38

24.02

22.91 21.81 20.69 19.55

18.39

20.47

18.65 16.83 15.01

13.21

234'001 -

234'600

19'500.05 -

19'550

108.34 - 108.61

26.14

24.30

22.48 20.70

19.00

17.32

21.47

19.65 17.84 16.03 14.21

12.44

24.05

22.94 21.84 20.72 19.59

18.43

20.50

18.69 16.88 15.06

13.27

234'601 -

235'200

19'550.05 -

19'600

108.62 - 108.89

26.17

24.34

22.53 20.74

19.05

17.36

21.51

19.70 17.89 16.08 14.27

12.50

24.07

22.97 21.87 20.75 19.62

18.47

20.55

18.74 16.93 15.12

13.32

235'201 -

235'800

19'600.05 -

19'650

108.90 - 109.17

26.20

24.37

22.56 20.78

19.08

17.41

21.54

19.74 17.93 16.13 14.33

12.55

24.10

23.00 21.90 20.79 19.66

18.51

20.58

18.78 16.97 15.17

13.38

235'801 -

237'000

19'650.05 -

19'750

109.18 - 109.72

26.24

24.42

22.62 20.84

19.14

17.47

21.60

19.80 18.00 16.20 14.41

12.64

24.14

23.04 21.95 20.84 19.72

18.57

20.64

18.84 17.04 15.25

13.46

237'001 -

238'200

19'750.05 -

19'850

109.73 - 110.28

26.31

24.49

22.69 20.92

19.22

17.56

21.67

19.88 18.09 16.30 14.52

12.75

24.19

23.09 22.00 20.90 19.78

18.64

20.72

18.93 17.14 15.35

13.57

238'201 -

239'400

19'850.05 -

19'950

110.29 - 110.83

26.36

24.56

22.76 21.00

19.30

17.64

21.73

19.96 18.18 16.40 14.62

12.86

24.24

23.15 22.07 20.97 19.86

18.72

20.79

19.01 17.23 15.45

13.67

239'401 -

240'600

19'950.05 -

20'050

110.84 - 111.39

26.42

24.63

22.84 21.08

19.38

17.73

21.81

20.04 18.27 16.49 14.72

12.97

24.29

23.20 22.13 21.04 19.93

18.80

20.86

19.09 17.32 15.55

13.78

240'601 -

241'800

20'050.05 -

20'150

111.40 - 111.94

26.48

24.70

22.91 21.17

19.45

17.81

21.88

20.11 18.35 16.59 14.83

13.08

24.34

23.26 22.18 21.10 20.00

18.88

20.94

19.18 17.42 15.65

13.89

241'801 -

243'000

20'150.05 -

20'250

111.95 - 112.50

26.54

24.76

22.98 21.24

19.53

17.89

21.94

20.19 18.44 16.68 14.93

13.19

24.39

23.31 22.24 21.16 20.07

18.95

21.01

19.26 17.50 15.75

14.00

243'001 -

244'200

20'250.05 -

20'350

112.51 - 113.06

26.60

24.83

23.06 21.33

19.60

17.98

22.01

20.27 18.52 16.78 15.03

13.29

24.45

23.37 22.30 21.23 20.14

19.03

21.08

19.34 17.59 15.85

14.11

244'201 -

245'400

20'350.05 -

20'450

113.07 - 113.61

26.65

24.89

23.13 21.41

19.69

18.06

22.08

20.34 18.61 16.87 15.14

13.40

24.49

23.42 22.35 21.29 20.21

19.10

21.15

19.42 17.68 15.95

14.21

245'401 -

246'600

20'450.05 -

20'550

113.62 - 114.17

26.71

24.96

23.20 21.48

19.77

18.14

22.14

20.41 18.69 16.96 15.23

13.51

24.54

23.48 22.41 21.35 20.27

19.18

21.22

19.49 17.77 16.04

14.31

246'601 -

247'800

20'550.05 -

20'650

114.18 - 114.72

26.76

25.02

23.28 21.56

19.86

18.22

22.21

20.49 18.77 17.05 15.33

13.61

24.59

23.53 22.47 21.42 20.34

19.25

21.29

19.57 17.86 16.14

14.42

247'801 -

249'000

20'650.05 -

20'750

114.73 - 115.28

26.82

25.09

23.35 21.64

19.94

18.30

22.27

20.56 18.85 17.14 15.43

13.72

24.64

23.58 22.52 21.47 20.41

19.32

21.36

19.65 17.94 16.23

14.52

249'001 -

250'200

20'750.05 -

20'850

115.29 - 115.83

26.87

25.15

23.42 21.71

20.02

18.38

22.34

20.63 18.93 17.23 15.53

13.82

24.69

23.64 22.58 21.54 20.48

19.40

21.43

19.73 18.03 16.32

14.62

250'201 -

251'400

20'850.05 -

20'950

115.84 - 116.39

26.93

25.21

23.49 21.79

20.11

18.46

22.40

20.71 19.01 17.32 15.62

13.93

24.73

23.69 22.64 21.60 20.54

19.47

21.50

19.81 18.11 16.42

14.72

251'401 -

252'600

20'950.05 -

21'050

116.40 - 116.94

26.98

25.27

23.56 21.86

20.19

18.53

22.47

20.78 19.09 17.41 15.72

14.04

24.78

23.74 22.69 21.65 20.60

19.54

21.57

19.88 18.20 16.51

14.82

252'601 -

253'800

21'050.05 -

21'150

116.95 - 117.50

27.03

25.33

23.63 21.93

20.27

18.61

22.52

20.85 19.17 17.49 15.81

14.13

24.83

23.79 22.75 21.71 20.67

19.61

21.63

19.95 18.28 16.60

14.92

253'801 -

255'000

21'150.05 -

21'250

117.51 - 118.06

27.09

25.39

23.70 22.01

20.35

18.70

22.59

20.92 19.25 17.58 15.91

14.24

24.87

23.85 22.81 21.77 20.74

19.68

21.70

20.03 18.36 16.69

15.02

255'001 -

256'200

21'250.05 -

21'350

118.07 - 118.61

27.13

25.45

23.76 22.08

20.43

18.78

22.65

20.98 19.32 17.66 16.00

14.33

24.92

23.89 22.86 21.83 20.80

19.75

21.76

20.10 18.44 16.77

15.11

256'201 -

257'400

21'350.05 -

21'450

118.62 - 119.17

27.19

25.51

23.83 22.15

20.51

18.87

22.71

21.05 19.40 17.74 16.09

14.44

24.96

23.95 22.92 21.89 20.86

19.82

21.83

20.17 18.52 16.86

15.21

257'401 -

258'600

21'450.05 -

21'550

119.18 - 119.72

27.24

25.57

23.90 22.23

20.59

18.96

22.77

21.12 19.48 17.83 16.18

14.54

25.01

24.00 22.97 21.95 20.92

19.88

21.89

20.25 18.60 16.95

15.31

258'601 -

259'800

21'550.05 -

21'650

119.73 - 120.28

27.29

25.62

23.96 22.30

20.66

19.04

22.83

21.19 19.55 17.91 16.27

14.63

25.05

24.04 23.02 22.00 20.98

19.95

21.95

20.31 18.68 17.04

15.40

259'801 -

261'000

21'650.05 -

21'750

120.29 - 120.83

27.34

25.68

24.03 22.37

20.74

19.12

22.89

21.25 19.62 17.99 16.36

14.73

25.10

24.10 23.08 22.06 21.05

20.02

22.02

20.39 18.76 17.12

15.49

261'001 -

262'200

21'750.05 -

21'850

120.84 - 121.39

27.39

25.74

24.10 22.45

20.82

19.21

22.95

21.32 19.70 18.07 16.45

14.83

25.14

24.15 23.13 22.12 21.11

20.08

22.08

20.46 18.83 17.21

15.59

262'201 -

263'400

21'850.05 -

21'950

121.40 - 121.94

27.44

25.80

24.16 22.52

20.89

19.29

23.00

21.38 19.77 18.15 16.53

14.92

25.18

24.19 23.19 22.17 21.17

20.15

22.14

20.52 18.91 17.29

15.67

263'401 -

264'600

21'950.05 -

22'050

121.95 - 122.50

27.49

25.85

24.22 22.59

20.97

19.37

23.06

21.45 19.84 18.23 16.62

15.01

25.23

24.24 23.24 22.22 21.23

20.21

22.20

20.59 18.99 17.38

15.77

264'601 -

265'800

22'050.05 -

22'150

122.51 - 123.06

27.54

25.91

24.29 22.66

21.04

19.46

23.12

21.52 19.91 18.31 16.71

15.11

25.27

24.29 23.29 22.28 21.29

20.28

22.27

20.66 19.06 17.46

15.86

265'801 -

267'000

22'150.05 -

22'250

123.07 - 123.61

27.58

25.96

24.35 22.73

21.11

19.53

23.17

21.58 19.98 18.39 16.79

15.20

25.31

24.33 23.34 22.34 21.34

20.34

22.32

20.73 19.13 17.54

15.94

267'001 -

268'200

22'250.05 -

22'350

123.62 - 124.17

27.63

26.02

24.41 22.80

21.19

19.61

23.23

21.64 20.05 18.47 16.88

15.29

25.36

24.38 23.40 22.40 21.40

20.41

22.38

20.80 19.21 17.62

16.03

268'201 -

269'400

22'350.05 -

22'450

124.18 - 124.72

27.68

26.07

24.47 22.87

21.27

19.70

23.29

21.71 20.12 18.54 16.96

15.38

25.40

24.43 23.44 22.45 21.46

20.47

22.44

20.86 19.28 17.70

16.12

269'401 -

270'600

22'450.05 -

22'550

124.73 - 125.28

27.72

26.12

24.53 22.93

21.34

19.77

23.34

21.76 20.19 18.62 17.04

15.47

25.44

24.47 23.50 22.51 21.52

20.53

22.50

20.93 19.35 17.78

16.21

270'601 -

271'800

22'550.05 -

22'650

125.29 - 125.83

27.77

26.18

24.59 23.00

21.41

19.85

23.39

21.83 20.26 18.69 17.13

15.56

25.48

24.52 23.55 22.56 21.58

20.59

22.56

20.99 19.43 17.86

16.29

271'801 -

273'000

22'650.05 -

22'750

125.84 - 126.39

27.82

26.23

24.65 23.07

21.49

19.93

23.45

21.89 20.33 18.77 17.21

15.65

25.52

24.56 23.60 22.61 21.63

20.65

22.62

21.06 19.50 17.94

16.38

273'001 -

274'200

22'750.05 -

22'850

126.40 - 126.94

27.86

26.28

24.71 23.13

21.56

20.00

23.50

21.95 20.39 18.84 17.29

15.74

25.56

24.61 23.65 22.67 21.69

20.71

22.67

21.12 19.57 18.01

16.46

274'201 -

275'400

22'850.05 -

22'950

126.95 - 127.50

27.90

26.34

24.77 23.20

21.63

20.08

23.55

22.01 20.46 18.92 17.37

15.82

25.60

24.66 23.70 22.73 21.74

20.78

22.73

21.19 19.64 18.09

16.55

275'401 -

276'600

22'950.05 -

23'050

127.51 - 128.06

27.95

26.39

24.83 23.27

21.71

20.16

23.61

22.07 20.53 18.99 17.45

15.91

25.64

24.70 23.74 22.78 21.80

20.83

22.79

21.25 19.71 18.17

16.63

276'601 -

277'800

23'050.05 -

23'150

128.07 - 128.61

27.99

26.44

24.88 23.33

21.77

20.23

23.66

22.12 20.59 19.06 17.53

15.99

25.68

24.74 23.79 22.83 21.85

20.89

22.84

21.31 19.78 18.24

16.71

277'801 -

279'000

23'150.05 -

23'250

128.62 - 129.17

28.04

26.49

24.94 23.39

21.85

20.30

23.71

22.18 20.66 19.13 17.61

16.08

25.72

24.79 23.84 22.89 21.91

20.95

22.90

21.37 19.85 18.32

16.79

Barème Impôt Source 2014 - République

et Canton de Genève

- Novembre 2013

7

TRANCHES BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

279'001 -

280'200

23'250.05 -

23'350

129.18 - 129.72

28.08

26.54

25.00 23.46

21.92

20.38

23.76

22.24 20.72 19.20 17.68

16.16

25.76

24.83 23.89 22.93 21.97

21.01

22.95

21.43 19.91 18.40

16.88

280'201 -

281'400

23'350.05 -

23'450

129.73 - 130.28

28.12

26.59

25.05 23.52

21.98

20.45

23.81

22.30 20.78 19.27 17.76

16.25

25.80

24.87 23.94 22.99 22.03

21.07

23.01

21.49 19.98 18.47

16.95

281'401 -

282'600

23'450.05 -

23'550

130.29 - 130.83

28.16

26.64

25.11 23.58

22.05

20.53

23.86

22.36 20.85 19.34 17.84

16.33

25.84

24.92 23.99 23.04 22.08

21.13

23.06

21.55 20.05 18.54

17.03

282'601 -

283'800

23'550.05 -

23'650

130.84 - 131.39

28.21

26.69

25.17 23.64

22.12

20.60

23.91

22.41 20.91 19.41 17.91

16.41

25.88

24.96 24.03 23.09 22.14

21.18

23.11

21.61 20.11 18.61

17.11

283'801 -

285'000

23'650.05 -

23'750

131.40 - 131.94

28.25

26.73

25.22 23.70

22.19

20.67

23.96

22.47 20.97 19.48 17.98

16.49

25.92

25.00 24.08 23.14 22.19

21.24

23.16

21.67 20.18 18.68

17.19

285'001 -

286'200

23'750.05 -

23'850

131.95 - 132.50

28.29

26.78

25.27 23.77

22.26

20.75

24.01

22.52 21.04 19.55 18.06

16.57

25.96

25.05 24.13 23.19 22.25

21.30

23.22

21.73 20.24 18.76

17.27

286'201 -

287'400

23'850.05 -

23'950

132.51 - 133.06

28.33

26.83

25.33 23.83

22.32

20.82

24.06

22.58 21.10 19.62 18.13

16.65

25.99

25.09 24.17 23.24 22.30

21.35

23.27

21.79 20.31 18.83

17.35

287'401 -

288'600

23'950.05 -

24'050

133.07 - 133.61

28.37

26.88

25.38 23.88

22.39

20.89

24.11

22.63 21.16 19.68 18.20

16.73

26.03

25.13 24.22 23.29 22.36

21.41

23.32

21.85 20.37 18.89

17.42

288'601 -

289'800

24'050.05 -

24'150

133.62 - 134.17

28.41

26.92

25.43 23.94

22.45

20.96

24.16

22.69 21.22 19.75 18.28

16.81

26.07

25.17 24.26 23.34 22.41

21.46

23.37

21.90 20.43 18.97

17.50

289'801 -

291'000

24'150.05 -

24'250

134.18 - 134.72

28.45

26.97

25.49 24.00

22.52

21.04

24.21

22.74 21.28 19.81 18.35

16.89

26.10

25.21 24.30 23.39 22.46

21.52

23.43

21.96 20.50 19.04

17.57

291'001 -

292'200

24'250.05 -

24'350

134.73 - 135.28

28.49

27.01

25.54 24.06

22.58

21.10

24.26

22.79 21.33 19.88 18.42

16.96

26.14

25.25 24.35 23.44 22.51

21.58

23.47

22.02 20.56 19.10

17.64

292'201 -

293'400

24'350.05 -

24'450

135.29 - 135.83

28.53

27.06

25.59 24.12

22.65

21.18

24.31

22.84 21.39 19.94 18.49

17.04

26.18

25.29 24.39 23.49 22.57

21.64

23.52

22.07 20.62 19.17

17.72

293'401 -

294'600

24'450.05 -

24'550

135.84 - 136.39

28.57

27.11

25.64 24.18

22.71

21.25

24.36

22.90 21.45 20.01 18.56

17.12

26.21

25.33 24.44 23.53 22.62

21.69

23.58

22.13 20.68 19.24

17.79

294'601 -

295'800

24'550.05 -

24'650

136.40 - 136.94

28.61

27.15

25.69 24.23

22.77

21.31

24.41

22.95 21.51 20.07 18.63

17.19

26.25

25.37 24.48 23.58 22.67

21.75

23.62

22.18 20.74 19.30

17.86

295'801 -

297'000

24'650.05 -

24'750

136.95 - 137.50

28.65

27.20

25.74 24.29

22.83

21.38

24.46

23.00 21.57 20.13 18.70

17.27

26.29

25.41 24.53 23.63 22.72

21.80

23.68

22.24 20.80 19.37

17.94

297'001 -

298'200

24'750.05 -

24'850

137.51 - 138.06

28.68

27.24

25.79 24.34

22.89

21.45

24.50

23.05 21.62 20.19 18.77

17.34

26.32

25.45 24.57 23.67 22.77

21.86

23.73

22.29 20.86 19.43

18.01

298'201 -

299'400

24'850.05 -

24'950

138.07 - 138.61

28.72

27.28

25.84 24.40

22.96

21.51

24.55

23.10 21.68 20.26 18.83

17.41

26.35

25.49 24.61 23.72 22.82

21.91

23.78

22.34 20.92 19.50

18.08

299'401 -

300'600

24'950.05 -

25'050

138.62 - 139.17

28.76

27.33

25.89 24.45

23.02

21.58

24.60

23.15 21.74 20.32 18.90

17.49

26.39

25.53 24.65 23.77 22.87

21.97

23.83

22.40 20.98 19.57

18.15

300'601 -

301'800

25'050.05 -

25'150

139.18 - 139.72

28.80

27.37

25.94 24.51

23.08

21.65

24.65

23.20 21.79 20.38 18.97

17.56

26.42

25.56 24.69 23.81 22.92

22.02

23.88

22.45 21.04 19.63

18.22

301'801 -

303'000

25'150.05 -

25'250

139.73 - 140.28

28.84

27.41

25.99 24.56

23.14

21.71

24.69

23.26 21.84 20.44 19.03

17.63

26.46

25.60 24.74 23.86 22.97

22.07

23.93

22.50 21.10 19.69

18.29

303'001 -

304'200

25'250.05 -

25'350

140.29 - 140.83

28.87

27.45

26.04 24.62

23.20

21.78

24.74

23.31 21.90 20.50 19.10

17.70

26.49

25.64 24.78 23.91 23.02

22.13

23.98

22.55 21.16 19.76

18.36

304'201 -

305'400

25'350.05 -

25'450

140.84 - 141.39

28.91

27.49

26.08 24.67

23.25

21.84

24.78

23.36 21.95 20.56 19.16

17.77

26.53

25.68 24.82 23.95 23.07

22.18

24.03

22.60 21.21 19.82

18.42

305'401 -

306'600

25'450.05 -

25'550

141.40 - 141.94

28.95

27.54

26.13 24.72

23.31

21.91

24.83

23.41 22.01 20.62 19.23

17.84

26.56

25.71 24.86 23.99 23.12

22.23

24.08

22.66 21.27 19.88

18.49

306'601 -

307'800

25'550.05 -

25'650

141.95 - 142.50

28.99

27.58

26.18 24.78

23.37

21.97

24.88

23.46 22.06 20.68 19.29

17.91

26.60

25.75 24.90 24.04 23.17

22.28

24.12

22.71 21.32 19.94

18.56

307'801 -

309'000

25'650.05 -

25'750

142.51 - 143.06

29.02

27.62

26.22 24.82

23.43

22.03

24.92

23.51 22.11 20.73 19.36

17.98

26.63

25.79 24.94 24.08 23.21

22.33

24.17

22.76 21.38 20.00

18.62

309'001 -

310'200

25'750.05 -

25'850

143.07 - 143.61

29.06

27.66

26.27 24.88

23.49

22.09

24.97

23.56 22.16 20.79 19.42

18.05

26.66

25.82 24.98 24.13 23.26

22.38

24.22

22.81 21.43 20.06

18.69

310'201 -

311'400

25'850.05 -

25'950

143.62 - 144.17

29.10

27.70

26.32 24.93

23.54

22.16

25.01

23.61 22.22 20.85 19.48

18.12

26.69

25.86 25.02 24.17 23.30

22.43

24.27

22.87 21.49 20.12

18.76

311'401 -

312'600

25'950.05 -

26'050

144.18 - 144.72

29.14

27.74

26.36 24.98

23.60

22.22

25.05

23.66 22.27 20.90 19.54

18.18

26.72

25.89 25.06 24.21 23.35

22.48

24.31

22.92 21.54 20.18

18.82

312'601 -

313'800

26'050.05 -

26'150

144.73 - 145.28

29.18

27.78

26.41 25.03

23.65

22.28

25.10

23.71 22.32 20.96 19.61

18.25

26.76

25.93 25.10 24.25 23.40

22.54

24.36

22.97 21.60 20.24

18.88

313'801 -

315'000

26'150.05 -

26'250

145.29 - 145.83

29.22

27.82

26.45 25.08

23.71

22.34

25.14

23.76 22.38 21.02 19.67

18.32

26.79

25.96 25.13 24.29 23.44

22.58

24.41

23.02 21.65 20.30

18.95

315'001 -

316'200

26'250.05 -

26'350

145.84 - 146.39

29.25

27.86

26.49 25.13

23.76

22.40

25.18

23.80 22.43 21.07 19.73

18.38

26.82

26.00 25.17 24.34 23.49

22.63

24.45

23.07 21.70 20.36

19.01

316'201 -

317'400

26'350.05 -

26'450

146.40 - 146.94

29.29

27.90

26.54 25.18

23.82

22.46

25.23

23.85 22.48 21.13 19.79

18.45

26.85

26.04 25.21 24.38 23.54

22.68

24.50

23.12 21.76 20.42

19.07

317'401 -

318'600

26'450.05 -

26'550

146.95 - 147.50

29.32

27.94

26.58 25.23

23.87

22.52

25.27

23.90 22.53 21.19 19.85

18.51

26.88

26.07 25.25 24.42 23.58

22.73

24.54

23.17 21.81 20.47

19.14

318'601 -

319'800

26'550.05 -

26'650

147.51 - 148.06

29.36

27.98

26.62 25.27

23.92

22.58

25.31

23.95 22.58 21.24 19.91

18.57

26.92

26.11 25.29 24.46 23.63

22.78

24.58

23.22 21.86 20.53

19.20

319'801 -

321'000

26'650.05 -

26'750

148.07 - 148.61

29.40

28.02

26.67 25.32

23.98

22.63

25.35

23.99 22.64 21.29 19.97

18.64

26.95

26.14 25.33 24.50 23.67

22.83

24.63

23.27 21.92 20.59

19.26

321'001 -

322'200

26'750.05 -

26'850

148.62 - 149.17

29.43

28.06

26.71 25.37

24.03

22.69

25.39

24.04 22.69 21.35 20.03

18.70

26.98

26.17 25.36 24.54 23.71

22.87

24.67

23.32 21.97 20.64

19.32

322'201 -

323'400

26'850.05 -

26'950

149.18 - 149.72

29.46

28.10

26.75 25.42

24.08

22.75

25.43

24.09 22.74 21.40 20.08

18.76

27.02

26.21 25.40 24.58 23.76

22.92

24.72

23.37 22.02 20.70

19.38

323'401 -

324'600

26'950.05 -

27'050

149.73 - 150.28

29.50

28.14

26.80 25.47

24.14

22.81

25.47

24.13 22.79 21.45 20.14

18.83

27.05

26.24 25.44 24.62 23.80

22.97

24.76

23.42 22.08 20.75

19.44

324'601 -

325'800

27'050.05 -

27'150

150.29 - 150.83

29.54

28.18

26.84 25.51

24.19

22.86

25.52

24.18 22.84 21.51 20.20

18.89

27.08

26.27 25.47 24.66 23.84

23.01

24.80

23.47 22.13 20.81

19.50

325'801 -

327'000

27'150.05 -

27'250

150.84 - 151.39

29.57

28.22

26.88 25.56

24.24

22.92

25.55

24.22 22.89 21.56 20.25

18.95

27.11

26.31 25.51 24.70 23.89

23.06

24.84

23.51 22.18 20.86

19.56

327'001 -

328'200

27'250.05 -

27'350

151.40 - 151.94

29.61

28.26

26.92 25.61

24.29

22.98

25.59

24.27 22.94 21.61 20.31

19.01

27.15

26.34 25.55 24.74 23.93

23.11

24.89

23.56 22.23 20.92

19.62

328'201 -

329'400

27'350.05 -

27'450

151.95 - 152.50

29.65

28.30

26.96 25.65

24.34

23.03

25.63

24.31 22.99 21.67 20.37

19.08

27.18

26.37 25.58 24.78 23.97

23.15

24.93

23.61 22.29 20.97

19.68

329'401 -

330'600

27'450.05 -

27'550

152.51 - 153.06

29.68

28.34

27.00 25.70

24.39

23.08

25.67

24.35 23.04 21.72 20.42

19.13

27.21

26.41 25.62 24.82 24.01

23.20

24.97

23.65 22.34 21.02

19.74

330'601 -

331'800

27'550.05 -

27'650

153.07 - 153.61

29.72

28.37

27.04 25.74

24.44

23.14

25.71

24.40 23.09 21.77 20.48

19.19

27.24

26.44 25.65 24.86 24.06

23.24

25.01

23.70 22.39 21.08

19.79

331'801 -

333'000

27'650.05 -

27'750

153.62 - 154.17

29.76

28.41

27.09 25.79

24.49

23.20

25.75

24.44 23.14 21.83 20.53

19.25

27.27

26.47 25.69 24.90 24.10

23.29

25.06

23.75 22.44 21.13

19.85

333'001 -

334'200

27'750.05 -

27'850

154.18 - 154.72

29.79

28.45

27.13 25.83

24.54

23.25

25.79

24.48 23.18 21.88 20.58

19.31

27.30

26.51 25.72 24.93 24.14

23.33

25.09

23.79 22.49 21.18

19.91

334'201 -

335'400

27'850.05 -

27'950

154.73 - 155.28

29.83

28.49

27.17 25.87

24.59

23.30

25.83

24.53 23.23 21.93 20.64

19.37

27.34

26.54 25.76 24.97 24.18

23.38

25.14

23.84 22.54 21.24

19.96

335'401 -

336'600

27'950.05 -

28'050

155.29 - 155.83

29.87

28.53

27.21 25.92

24.64

23.36

25.87

24.57 23.28 21.98 20.69

19.43

27.36

26.57 25.79 25.01 24.22

23.42

25.18

23.88 22.59 21.30

20.02

336'601 -

337'800

28'050.05 -

28'150

155.84 - 156.39

29.90

28.56

27.25 25.96

24.68

23.41

25.90

24.61 23.32 22.03 20.74

19.48

27.40

26.61 25.83 25.05 24.26

23.46

25.21

23.93 22.64 21.35

20.07

337'801 -

339'000

28'150.05 -

28'250

156.40 - 156.94

29.93

28.60

27.30 26.01

24.73

23.46

25.94

24.65 23.37 22.08 20.80

19.54

27.43

26.64 25.86 25.09 24.30

23.51

25.26

23.97 22.69 21.40

20.13

339'001 -

340'200

28'250.05 -

28'350

156.95 - 157.50

29.97

28.64

27.33 26.05

24.78

23.51

25.97

24.69 23.41 22.13 20.85

19.60

27.46

26.67 25.89 25.12 24.34

23.55

25.29

24.01 22.73 21.45

20.18

340'201 -

341'400

28'350.05 -

28'450

157.51 - 158.06

30.00

28.68

27.38 26.09

24.83

23.56

26.01

24.74 23.46 22.18 20.91

19.66

27.49

26.71 25.93 25.16 24.38

23.59

25.33

24.06 22.78 21.51

20.24

341'401 -

342'600

28'450.05 -

28'550

158.07 - 158.61

30.04

28.72

27.42 26.13

24.87

23.61

26.05

24.78 23.51 22.24 20.96

19.71

27.52

26.74 25.96 25.20 24.42

23.64

25.37

24.10 22.83 21.56

20.29

342'601 -

343'800

28'550.05 -

28'650

158.62 - 159.17

30.07

28.75

27.46 26.17

24.92

23.66

26.08

24.82 23.55 22.28 21.02

19.77

27.55

26.77 25.99 25.23 24.46

23.68

25.41

24.14 22.88 21.61

20.35

343'801 -

345'000

28'650.05 -

28'750

159.18 - 159.72

30.10

28.79

27.50 26.22

24.96

23.71

26.12

24.86 23.60 22.33 21.07

19.82

27.58

26.81 26.03 25.27 24.50

23.72

25.45

24.19 22.92 21.66

20.40

Barème Impôt Source 2014 - République

et Canton de Genève

- Novembre 2013

8

TRANCHES BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

345'001 -

346'200

28'750.05 -

28'850

159.73 - 160.28

30.14

28.83

27.54 26.26

25.01

23.76

26.16

24.90 23.64 22.38 21.13

19.88

27.61

26.84 26.06 25.30 24.54

23.76

25.49

24.23 22.97 21.71

20.46

346'201 -

347'400

28'850.05 -

28'950

160.29 - 160.83

30.17

28.87

27.58 26.30

25.05

23.81

26.19

24.94 23.68 22.43 21.18

19.93

27.63

26.87 26.10 25.34 24.57

23.80

25.52

24.27 23.02 21.76

20.51

347'401 -

348'600

28'950.05 -

29'050

160.84 - 161.39

30.20

28.91

27.62 26.35

25.10

23.86

26.23

24.98 23.73 22.48 21.23

19.99

27.66

26.90 26.13 25.37 24.61

23.84

25.56

24.31 23.06 21.81

20.56

348'601 -

349'800

29'050.05 -

29'150

161.40 - 161.94

30.24

28.95

27.66 26.39

25.15

23.91

26.26

25.02 23.77 22.53 21.28

20.04

27.69

26.93 26.17 25.41 24.65

23.89

25.60

24.35 23.11 21.87

20.62

349'801 -

351'000

29'150.05 -

29'250

161.95 - 162.50

30.27

28.98

27.69 26.43

25.19

23.96

26.29

25.05 23.81 22.57 21.33

20.09

27.72

26.96 26.20 25.44 24.69

23.92

25.63

24.39 23.15 21.91

20.67

351'001 -

352'200

29'250.05 -

29'350

162.51 - 163.06

30.30

29.02

27.74 26.48

25.23

24.01

26.33

25.09 23.86 22.62 21.38

20.15

27.75

27.00 26.23 25.48 24.72

23.96

25.67

24.44 23.20 21.96

20.73

352'201 -

353'400

29'350.05 -

29'450

163.07 - 163.61

30.33

29.05

27.78 26.52

25.28

24.06

26.37

25.13 23.90 22.67 21.44

20.20

27.78

27.02 26.27 25.51 24.76

24.00

25.71

24.48 23.25 22.01

20.78

353'401 -

354'600

29'450.05 -

29'550

163.62 - 164.17

30.36

29.09

27.82 26.56

25.32

24.10

26.40

25.17 23.94 22.71 21.49

20.26

27.81

27.06 26.30 25.54 24.80

24.04

25.74

24.52 23.29 22.06

20.83

354'601 -

355'800

29'550.05 -

29'650

164.18 - 164.72

30.39

29.13

27.86 26.60

25.36

24.15

26.43

25.21 23.98 22.76 21.54

20.31

27.83

27.09 26.34 25.58 24.84

24.08

25.78

24.56 23.33 22.11

20.89

355'801 -

357'000

29'650.05 -

29'750

164.73 - 165.28

30.43

29.16

27.90 26.65

25.41

24.20

26.47

25.25 24.03 22.81 21.59

20.37

27.86

27.12 26.37 25.61 24.87

24.12

25.82

24.60 23.38 22.16

20.94

357'001 -

358'200

29'750.05 -

29'850

165.29 - 165.83

30.45

29.19

27.93 26.68

25.45

24.24

26.50

25.28 24.07 22.85 21.64

20.42

27.89

27.15 26.40 25.65 24.91

24.16

25.85

24.64 23.42 22.20

20.99

358'201 -

359'400

29'850.05 -

29'950

165.84 - 166.39

30.49

29.23

27.98 26.73

25.50

24.29

26.53

25.32 24.11 22.90 21.69

20.47

27.92

27.18 26.43 25.68 24.94

24.20

25.89

24.68 23.46 22.25

21.04

359'401 -

360'600

29'950.05 -

30'050

166.40 - 166.94

30.52

29.27

28.02 26.77

25.54

24.34

26.57

25.36 24.15 22.94 21.74

20.53

27.94

27.21 26.46 25.72 24.98

24.24

25.92

24.72 23.51 22.30

21.09

360'601 -

361'800

30'050.05 -

30'150

166.95 - 167.50

30.55

29.30

28.05 26.81

25.59

24.38

26.60

25.39 24.19 22.99 21.78

20.58

27.97

27.24 26.50 25.75 25.01

24.28

25.96

24.75 23.55 22.35

21.14

361'801 -

363'000

30'150.05 -

30'250

167.51 - 168.06

30.58

29.33

28.09 26.85

25.63

24.43

26.63

25.43 24.23 23.03 21.83

20.63

28.00

27.27 26.53 25.79 25.05

24.32

25.99

24.79 23.59 22.39

21.19

363'001 -

364'200

30'250.05 -

30'350

168.07 - 168.61

30.61

29.37

28.13 26.89

25.68

24.48

26.66

25.47 24.27 23.08 21.88

20.69

28.02

27.30 26.56 25.82 25.08

24.35

26.03

24.83 23.64 22.44

21.25

364'201 -

365'400

30'350.05 -

30'450

168.62 - 169.17

30.64

29.40

28.17 26.93

25.72

24.52

26.69

25.50 24.31 23.12 21.93

20.74

28.05

27.33 26.59 25.86 25.12

24.39

26.06

24.87 23.68 22.48

21.29

365'401 -

366'600

30'450.05 -

30'550

169.18 - 169.72

30.67

29.44

28.21 26.97

25.76

24.56

26.73

25.54 24.35 23.16 21.98

20.79

28.08

27.36 26.63 25.89 25.16

24.43

26.09

24.91 23.72 22.53

21.34

366'601 -

367'800

30'550.05 -

30'650

169.73 - 170.28

30.70

29.47

28.24 27.02

25.81

24.61

26.76

25.58 24.39 23.21 22.02

20.84

28.10

27.38 26.66 25.92 25.19

24.46

26.13

24.95 23.76 22.58

21.39

367'801 -

369'000

30'650.05 -

30'750

170.29 - 170.83

30.73

29.50

28.28 27.06

25.85

24.65

26.79

25.61 24.43 23.25 22.07

20.89

28.13

27.41 26.69 25.96 25.22

24.50

26.16

24.98 23.80 22.62

21.44

369'001 -

370'200

30'750.05 -

30'850

170.84 - 171.39

30.76

29.54

28.32 27.10

25.89

24.70

26.82

25.64 24.47 23.29 22.12

20.94

28.16

27.44 26.72 25.99 25.26

24.54

26.19

25.02 23.84 22.67

21.49

370'201 -

371'400

30'850.05 -

30'950

171.40 - 171.94

30.79

29.57

28.36 27.14

25.93

24.75

26.85

25.68 24.51 23.34 22.16

20.99

28.19

27.47 26.75 26.02 25.29

24.57

26.23

25.06 23.88 22.71

21.54

371'401 -

372'600

30'950.05 -

31'050

171.95 - 172.50

30.81

29.60

28.39 27.18

25.97

24.79

26.88

25.71 24.54 23.38 22.21

21.04

28.22

27.50 26.78 26.06 25.33

24.61

26.26

25.09 23.92 22.75

21.58

372'601 -

373'800

31'050.05 -

31'150

172.51 - 173.06

30.84

29.63

28.43 27.22

26.02

24.84

26.91

25.75 24.58 23.42 22.25

21.09

28.25

27.53 26.81 26.09 25.36

24.65

26.29

25.13 23.96 22.80

21.63

373'801 -

375'000

31'150.05 -

31'250

173.07 - 173.61

30.87

29.67

28.46 27.26

26.06

24.88

26.94

25.78 24.62 23.46 22.30

21.14

28.27

27.55 26.84 26.12 25.40

24.68

26.33

25.17 24.00 22.84

21.68

375'001 -

376'200

31'250.05 -

31'350

173.62 - 174.17

30.90

29.70

28.50 27.30

26.10

24.92

26.97

25.82 24.66 23.50 22.34

21.19

28.30

27.58 26.87 26.16 25.43

24.72

26.36

25.20 24.04 22.88

21.73

376'201 -

377'400

31'350.05 -

31'450

174.18 - 174.72

30.93

29.73

28.53 27.34

26.14

24.97

27.00

25.85 24.70 23.54 22.39

21.24

28.33

27.61 26.90 26.19 25.47

24.75

26.39

25.24 24.08 22.93

21.77

377'401 -

378'600

31'450.05 -

31'550

174.73 - 175.28

30.96

29.76

28.57 27.38

26.19

25.02

27.03

25.88 24.73 23.58 22.43

21.28

28.35

27.64 26.93 26.22 25.50

24.79

26.42

25.27 24.12 22.97

21.82

378'601 -

379'800

31'550.05 -

31'650

175.29 - 175.83

30.98

29.79

28.60 27.42

26.23

25.06

27.06

25.92 24.77 23.62 22.48

21.33

28.38

27.66 26.96 26.25 25.54

24.82

26.45

25.31 24.16 23.01

21.87

379'801 -

381'000

31'650.05 -

31'750

175.84 - 176.39

31.01

29.82

28.64 27.46

26.27

25.10

27.09

25.95 24.81 23.66 22.52

21.38

28.41

27.69 26.99 26.29 25.57

24.86

26.48

25.34 24.20 23.06

21.91

381'001 -

382'200

31'750.05 -

31'850

176.40 - 176.94

31.03

29.85

28.67 27.49

26.31

25.14

27.12

25.98 24.84 23.70 22.56

21.42

28.44

27.72 27.02 26.32 25.61

24.89

26.51

25.37 24.23 23.10

21.96

382'201 -

383'400

31'850.05 -

31'950

176.95 - 177.50

31.06

29.89

28.71 27.53

26.35

25.19

27.15

26.01 24.88 23.74 22.61

21.47

28.46

27.75 27.05 26.35 25.64

24.93

26.55

25.41 24.27 23.14

22.00

383'401 -

384'600

31'950.05 -

32'050

177.51 - 178.06

31.09

29.92

28.74 27.57

26.40

25.23

27.19

26.05 24.92 23.78 22.65

21.52

28.49

27.78 27.08 26.38 25.68

24.96

26.58

25.45 24.31 23.18

22.05

384'601 -

385'800

32'050.05 -

32'150

178.07 - 178.61

31.11

29.95

28.78 27.61

26.44

25.27

27.22

26.08 24.95 23.82 22.69

21.56

28.51

27.81 27.11 26.41 25.71

25.00

26.61

25.48 24.35 23.22

22.09

385'801 -

387'000

32'150.05 -

32'250

178.62 - 179.17

31.14

29.98

28.81 27.64

26.48

25.31

27.25

26.11 24.99 23.86 22.74

21.61

28.54

27.84 27.14 26.44 25.74

25.04

26.64

25.51 24.39 23.26

22.14

387'001 -

388'200

32'250.05 -

32'350

179.18 - 179.72

31.17

30.01

28.85 27.68

26.52

25.36

27.28

26.14 25.02 23.90 22.78

21.66

28.57

27.87 27.17 26.48 25.78

25.07

26.67

25.55 24.43 23.30

22.18

388'201 -

389'400

32'350.05 -

32'450

179.73 - 180.28

31.19

30.04

28.88 27.72

26.56

25.40

27.31

26.17 25.06 23.94 22.82

21.70

28.59

27.89 27.19 26.50 25.81

25.11

26.70

25.58 24.46 23.34

22.22

389'401 -

390'600

32'450.05 -

32'550

180.29 - 180.83

31.22

30.07

28.91 27.76

26.60

25.44

27.34

26.21 25.09 23.98 22.86

21.75

28.62

27.92 27.22 26.54 25.84

25.14

26.73

25.61 24.50 23.38

22.27

390'601 -

391'800

32'550.05 -

32'650

180.84 - 181.39

31.25

30.10

28.94 27.79

26.64

25.49

27.37

26.24 25.13 24.02 22.90

21.79

28.65

27.95 27.25 26.57 25.88

25.18

26.77

25.65 24.54 23.42

22.31

391'801 -

393'000

32'650.05 -

32'750

181.40 - 181.94

31.27

30.12

28.98 27.83

26.68

25.53

27.40

26.27 25.16 24.05 22.94

21.84

28.67

27.98 27.28 26.59 25.91

25.21

26.80

25.68 24.57 23.46

22.35

393'001 -

394'200

32'750.05 -

32'850

181.95 - 182.50

31.30

30.15

29.01 27.86

26.72

25.58

27.43

26.30 25.19 24.09 22.99

21.88

28.70

28.00 27.31 26.63 25.94

25.25

26.83

25.71 24.61 23.50

22.40

394'201 -

395'400

32'850.05 -

32'950

182.51 - 183.06

31.33

30.18

29.04 27.90

26.76

25.62

27.46

26.33 25.23 24.13 23.03

21.93

28.72

28.03 27.34 26.65 25.97

25.28

26.86

25.74 24.64 23.54

22.44

395'401 -

396'600

32'950.05 -

33'050

183.07 - 183.61

31.35

30.21

29.07 27.94

26.80

25.66

27.49

26.37 25.26 24.16 23.07

21.97

28.74

28.06 27.37 26.68 26.00

25.31

26.89

25.78 24.68 23.58

22.48

396'601 -

397'800

33'050.05 -

33'150

183.62 - 184.17

31.37

30.24

29.11 27.97

26.84

25.70

27.52

26.40 25.30 24.20 23.11

22.01

28.77

28.09 27.40 26.71 26.04

25.35

26.92

25.81 24.71 23.62

22.52

397'801 -

399'000

33'150.05 -

33'250

184.18 - 184.72

31.40

30.27

29.14 28.01

26.88

25.75

27.55

26.43 25.33 24.24 23.15

22.06

28.79

28.11 27.42 26.74 26.07

25.38

26.95

25.84 24.75 23.66

22.57

399'001 -

400'200

33'250.05 -

33'350

184.73 - 185.28

31.42

30.30

29.17 28.04

26.91

25.79

27.58

26.46 25.36 24.27 23.19

22.10

28.82

28.14 27.45 26.77 26.10

25.42

26.98

25.87 24.78 23.69

22.61

400'201 -

401'400

33'350.05 -

33'450

185.29 - 185.83

31.45

30.33

29.20 28.08

26.95

25.83

27.60

26.50 25.40 24.31 23.23

22.14

28.84

28.17 27.48 26.80 26.13

25.45

27.01

25.91 24.82 23.73

22.65

401'401 -

402'600

33'450.05 -

33'550

185.84 - 186.39

31.48

30.35

29.23 28.11

26.99

25.87

27.63

26.53 25.43 24.35 23.27

22.19

28.87

28.19 27.51 26.83 26.16

25.48

27.05

25.94 24.85 23.77

22.69

402'601 -

403'800

33'550.05 -

33'650

186.40 - 186.94

31.50

30.38

29.26 28.14

27.03

25.91

27.66

26.56 25.46 24.38 23.30

22.23

28.89

28.22 27.54 26.86 26.19

25.52

27.07

25.97 24.89 23.81

22.73

403'801 -

405'000

33'650.05 -

33'750

186.95 - 187.50

31.52

30.41

29.29 28.18

27.07

25.95

27.69

26.59 25.49 24.42 23.34

22.27

28.92

28.25 27.57 26.89 26.22

25.55

27.10

26.01 24.92 23.85

22.77

405'001 -

406'200

33'750.05 -

33'850

187.51 - 188.06

31.55

30.44

29.33 28.22

27.10

25.99

27.72

26.62 25.53 24.46 23.38

22.31

28.94

28.27 27.60 26.92 26.25

25.58

27.14

26.04 24.96 23.88

22.81

406'201 -

407'400

33'850.05 -

33'950

188.07 - 188.61

31.57

30.46

29.35 28.25

27.14

26.03

27.75

26.65 25.56 24.49 23.42

22.35

28.96

28.30 27.63 26.95 26.28

25.61

27.16

26.07 24.99 23.92

22.85

407'401 -

408'600

33'950.05 -

34'050

188.62 - 189.17

31.59

30.49

29.39 28.28

27.18

26.07

27.77

26.68 25.59 24.52 23.46

22.39

28.99

28.32 27.65 26.98 26.31

25.65

27.19

26.10 25.02 23.96

22.89

408'601 -

409'800

34'050.05 -

34'150

189.18 - 189.72

31.62

30.52

29.42 28.32

27.22

26.11

27.80

26.72 25.63 24.56 23.50

22.44

29.01

28.35 27.68 27.01 26.34

25.68

27.22

26.14 25.06 24.00

22.93

409'801 -

411'000

34'150.05 -

34'250

189.73 - 190.28

31.64

30.54

29.45 28.35

27.25

26.15

27.83

26.74 25.66 24.59 23.53

22.47

29.03

28.37 27.71 27.04 26.37

25.71

27.25

26.17 25.09 24.03

22.97

Barème Impôt Source 2014 - République

et Canton de Genève

- Novembre 2013

9

TRANCHES BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

411'001 -

412'200

34'250.05 -

34'350

190.29 - 190.83

31.67

30.57

29.48 28.38

27.29

26.19

27.86

26.78 25.70 24.63 23.57

22.52

29.06

28.40 27.74 27.07 26.40

25.74

27.28

26.20 25.12 24.07

23.01

412'201 -

413'400

34'350.05 -

34'450

190.84 - 191.39

31.69

30.60

29.51 28.42

27.32

26.23

27.88

26.81 25.73 24.66 23.61

22.56

29.08

28.42 27.76 27.10 26.43

25.77

27.31

26.23 25.16 24.10

23.05

413'401 -

414'600

34'450.05 -

34'550

191.40 - 191.94

31.71

30.62

29.53 28.45

27.36

26.27

27.91

26.84 25.76 24.70 23.65

22.60

29.10

28.45 27.79 27.13 26.46

25.81

27.34

26.26 25.19 24.14

23.09

414'601 -

415'800

34'550.05 -

34'650

191.95 - 192.50

31.73

30.65

29.56 28.48

27.39

26.31

27.94

26.87 25.80 24.73 23.68

22.64

29.13

28.48 27.82 27.16 26.49

25.84

27.37

26.30 25.23 24.17

23.13

415'801 -

417'000

34'650.05 -

34'750

192.51 - 193.06

31.76

30.68

29.59 28.51

27.43

26.35

27.96

26.90 25.83 24.77 23.72

22.68

29.15

28.50 27.84 27.18 26.52

25.87

27.40

26.33 25.26 24.21

23.17

417'001 -

418'200

34'750.05 -

34'850

193.07 - 193.61

31.78

30.70

29.62 28.54

27.46

26.38

27.99

26.92 25.86 24.80 23.76

22.71

29.17

28.52 27.87 27.21 26.55

25.90

27.42

26.36 25.29 24.24

23.20

418'201 -

419'400

34'850.05 -

34'950

193.62 - 194.17

31.80

30.73

29.65 28.58

27.50

26.42

28.02

26.95 25.89 24.83 23.79

22.75

29.20

28.55 27.90 27.24 26.58

25.93

27.45

26.39 25.33 24.28

23.24

419'401 -

420'600

34'950.05 -

35'050

194.18 - 194.72

31.83

30.75

29.68 28.61

27.54

26.46

28.04

26.98 25.93 24.87 23.83

22.79

29.22

28.57 27.92 27.27 26.61

25.96

27.48

26.42 25.36 24.31

23.28

420'601 -

421'800

35'050.05 -

35'150

194.73 - 195.28

31.85

30.78

29.71 28.64

27.57

26.50

28.07

27.01 25.96 24.90 23.86

22.83

29.24

28.60 27.95 27.30 26.64

25.99

27.51

26.45 25.39 24.35

23.31

421'801 -

423'000

35'150.05 -

35'250

195.29 - 195.83

31.87

30.80

29.74 28.67

27.60

26.54

28.09

27.04 25.99 24.94 23.90

22.87

29.26

28.62 27.98 27.33 26.67

26.02

27.53

26.48 25.43 24.38

23.35

423'001 -

424'200

35'250.05 -

35'350

195.84 - 196.39

31.89

30.83

29.76 28.70

27.64

26.57

28.12

27.07 26.02 24.97 23.93

22.91

29.28

28.65 28.00 27.35 26.70

26.05

27.56

26.51 25.46 24.41

23.39

424'201 -

425'400

35'350.05 -

35'450

196.40 - 196.94

31.91

30.85

29.79 28.73

27.67

26.61

28.14

27.10 26.05 25.00 23.97

22.95

29.31

28.67 28.03 27.38 26.73

26.08

27.59

26.54 25.49 24.45

23.43

425'401 -

426'600

35'450.05 -

35'550

196.95 - 197.50

31.94

30.88

29.82 28.76

27.71

26.65

28.17

27.13 26.08 25.04 24.01

22.99

29.33

28.70 28.06 27.41 26.76

26.11

27.62

26.57 25.53 24.48

23.46

426'601 -

427'800

35'550.05 -

35'650

197.51 - 198.06

31.96

30.90

29.85 28.79

27.74

26.68

28.19

27.15 26.11 25.07 24.04

23.02

29.35

28.72 28.08 27.44 26.79

26.14

27.64

26.60 25.56 24.52

23.50

427'801 -

429'000

35'650.05 -

35'750

198.07 - 198.61

31.98

30.93

29.88 28.82

27.77

26.72

28.22

27.18 26.14 25.11 24.07

23.06

29.37

28.74 28.11 27.47 26.82

26.17

27.67

26.63 25.59 24.55

23.53

429'001 -

430'200

35'750.05 -

35'850

198.62 - 199.17

32.00

30.95

29.90 28.85

27.81

26.76

28.25

27.21 26.18 25.14 24.11

23.10

29.39

28.77 28.13 27.49 26.85

26.20

27.70

26.66 25.63 24.59

23.57

430'201 -

431'400

35'850.05 -

35'950

199.18 - 199.72

32.02

30.97

29.93 28.88

27.84

26.79

28.27

27.24 26.21 25.17 24.14

23.13

29.41

28.79 28.16 27.52 26.88

26.23

27.72

26.69 25.66 24.62

23.60

431'401 -

432'600

35'950.05 -

36'050

199.73 - 200.28

32.04

31.00

29.96 28.91

27.87

26.83

28.30

27.27 26.24 25.21 24.18

23.17

29.44

28.81 28.18 27.55 26.91

26.26

27.75

26.72 25.69 24.66

23.64

432'601 -

433'800

36'050.05 -

36'150

200.29 - 200.83

32.07

31.03

29.98 28.94

27.90

26.86

28.33

27.29 26.27 25.24 24.22

23.21

29.46

28.83 28.21 27.57 26.93

26.29

27.77

26.75 25.72 24.70

23.68

433'801 -

435'000

36'150.05 -

36'250

200.84 - 201.39

32.08

31.05

30.01 28.97

27.94

26.90

28.35

27.32 26.30 25.27 24.25

23.24

29.48

28.86 28.23 27.60 26.96

26.32

27.80

26.77 25.75 24.73

23.71

435'001 -

436'200

36'250.05 -

36'350

201.40 - 201.94

32.11

31.07

30.04 29.00

27.97

26.93

28.38

27.35 26.33 25.31 24.29

23.28

29.50

28.88 28.26 27.63 26.99

26.35

27.83

26.80 25.78 24.76

23.75

436'201 -

437'400

36'350.05 -

36'450

201.95 - 202.50

32.13

31.10

30.06 29.03

28.00

26.97

28.41

27.38 26.36 25.34 24.32

23.32

29.52

28.90 28.28 27.65 27.02

26.38

27.86

26.83 25.82 24.80

23.78

437'401 -

438'600

36'450.05 -

36'550

202.51 - 203.06

32.15

31.12

30.09 29.06

28.03

27.00

28.43

27.40 26.39 25.37 24.36

23.35

29.54

28.93 28.31 27.68 27.05

26.41

27.88

26.86 25.85 24.83

23.82

438'601 -

439'800

36'550.05 -

36'650

203.07 - 203.61

32.17

31.14

30.12 29.09

28.06

27.04

28.46

27.43 26.42 25.40 24.39

23.39

29.56

28.95 28.33 27.71 27.08

26.44

27.91

26.89 25.88 24.86

23.85

439'801 -

441'000

36'650.05 -

36'750

203.62 - 204.17

32.19

31.17

30.14 29.12

28.10

27.07

28.49

27.46 26.45 25.44 24.43

23.42

29.58

28.97 28.35 27.73 27.10

26.47

27.94

26.92 25.91 24.90

23.89

441'001 -

442'200

36'750.05 -

36'850

204.18 - 204.72

32.21

31.19

30.17 29.15

28.13

27.11

28.51

27.48 26.47 25.47 24.46

23.46

29.60

28.99 28.38 27.76 27.13

26.50

27.96

26.94 25.94 24.93

23.92

442'201 -

443'400

36'850.05 -

36'950

204.73 - 205.28

32.23

31.21

30.19 29.18

28.16

27.14

28.54

27.51 26.50 25.50 24.50

23.49

29.62

29.02 28.40 27.79 27.16

26.53

27.99

26.97 25.97 24.97

23.96

443'401 -

444'600

36'950.05 -

37'050

205.29 - 205.83

32.25

31.24

30.22 29.21

28.19

27.18

28.56

27.54 26.53 25.53 24.53

23.53

29.64

29.04 28.43 27.81 27.19

26.56

28.02

27.00 26.00 25.00

24.00

444'601 -

445'800

37'050.05 -

37'150

205.84 - 206.39

32.27

31.26

30.24 29.23

28.22

27.21

28.59

27.57 26.56 25.56 24.56

23.56

29.66

29.06 28.45 27.84 27.22

26.59

28.04

27.03 26.03 25.03

24.03

445'801 -

447'000

37'150.05 -

37'250

206.40 - 206.94

32.29

31.28

30.27 29.26

28.25

27.24

28.61

27.60 26.59 25.59 24.60

23.60

29.69

29.08 28.47 27.86 27.24

26.62

28.07

27.06 26.06 25.06

24.07

447'001 -

448'200

37'250.05 -

37'350

206.95 - 207.50

32.31

31.30

30.30 29.29

28.28

27.28

28.64

27.62 26.62 25.63 24.63

23.64

29.70

29.10 28.50 27.89 27.27

26.65

28.10

27.08 26.09 25.10

24.10

448'201 -

449'400

37'350.05 -

37'450

207.51 - 208.06

32.33

31.32

30.32 29.32

28.31

27.31

28.66

27.65 26.65 25.65 24.66

23.67

29.72

29.12 28.52 27.91 27.30

26.68

28.12

27.11 26.12 25.13

24.14

449'401 -

450'600

37'450.05 -

37'550

208.07 - 208.61

32.35

31.35

30.35 29.34

28.34

27.34

28.69

27.68 26.67 25.69 24.70

23.71

29.75

29.15 28.54 27.94 27.33

26.71

28.15

27.14 26.15 25.16

24.17

450'601 -

451'800

37'550.05 -

37'650

208.62 - 209.17

32.37

31.37

30.37 29.37

28.37

27.38

28.71

27.71 26.70 25.72 24.73

23.75

29.76

29.17 28.57 27.96 27.35

26.74

28.18

27.17 26.18 25.19

24.21

451'801 -

453'000

37'650.05 -

37'750

209.18 - 209.72

32.39

31.39

30.39 29.40

28.40

27.41

28.74

27.73 26.73 25.75 24.76

23.78

29.78

29.19 28.59 27.99 27.38

26.77

28.20

27.20 26.21 25.22

24.24

453'001 -

454'200

37'750.05 -

37'850

209.73 - 210.28

32.41

31.41

30.42 29.43

28.43

27.44

28.76

27.76 26.76 25.78 24.80

23.82

29.80

29.21 28.61 28.01 27.41

26.79

28.23

27.23 26.24 25.26

24.28

454'201 -

455'400

37'850.05 -

37'950

210.29 - 210.83

32.43

31.44

30.45 29.45

28.46

27.47

28.79

27.79 26.79 25.81 24.83

23.85

29.82

29.23 28.64 28.04 27.43

26.82

28.25

27.26 26.27 25.29

24.31

455'401 -

456'600

37'950.05 -

38'050

210.84 - 211.39

32.45

31.46

30.47 29.48

28.49

27.50

28.81

27.81 26.82 25.84 24.86

23.89

29.84

29.25 28.66 28.06 27.46

26.85

28.28

27.28 26.29 25.32

24.34

456'601 -

457'800

38'050.05 -

38'150

211.40 - 211.94

32.47

31.48

30.49 29.51

28.52

27.54

28.83

27.84 26.85 25.87 24.89

23.92

29.86

29.27 28.68 28.09 27.48

26.88

28.30

27.31 26.32 25.35

24.38

457'801 -

459'000

38'150.05 -

38'250

211.95 - 212.50

32.49

31.50

30.52 29.54

28.55

27.57

28.86

27.87 26.88 25.90 24.93

23.96

29.88

29.29 28.70 28.11 27.51

26.90

28.33

27.34 26.35 25.38

24.41

459'001 -

460'200

38'250.05 -

38'350

212.51 - 213.06

32.51

31.52

30.54 29.56

28.58

27.60

28.88

27.89 26.90 25.93 24.96

23.99

29.90

29.32 28.73 28.13 27.54

26.93

28.35

27.37 26.38 25.41

24.44

460'201 -

461'400

38'350.05 -

38'450

213.07 - 213.61

32.53

31.54

30.56 29.59

28.61

27.63

28.91

27.92 26.93 25.96 24.99

24.03

29.92

29.34 28.75 28.16 27.56

26.96

28.38

27.39 26.41 25.44

24.48

461'401 -

462'600

38'450.05 -

38'550

213.62 - 214.17

32.55

31.56

30.59 29.61

28.64

27.66

28.93

27.94 26.96 25.98 25.02

24.06

29.94

29.36 28.77 28.18 27.59

26.99

28.40

27.42 26.44 25.47

24.51

462'601 -

463'800

38'550.05 -

38'650

214.18 - 214.72

32.58

31.58

30.61 29.64

28.67

27.69

28.95

27.97 26.99 26.01 25.05

24.09

29.96

29.38 28.79 28.21 27.61

27.02

28.43

27.45 26.47 25.50

24.54

463'801 -

465'000

38'650.05 -

38'750

214.73 - 215.28

32.60

31.61

30.64 29.67

28.70

27.72

28.98

28.00 27.02 26.04 25.09

24.13

29.98

29.40 28.82 28.23 27.64

27.04

28.45

27.48 26.50 25.53

24.58

465'001 -

466'200

38'750.05 -

38'850

215.29 - 215.83

32.61

31.63

30.66 29.69

28.72

27.75

29.00

28.02 27.04 26.07 25.11

24.16

29.99

29.42 28.84 28.25 27.66

27.07

28.48

27.50 26.52 25.56

24.61

466'201 -

467'400

38'850.05 -

38'950

215.84 - 216.39

32.64

31.65

30.68 29.72

28.75

27.79

29.02

28.05 27.07 26.10 25.15

24.19

30.01

29.44 28.86 28.28 27.69

27.10

28.50

27.53 26.55 25.59

24.64

467'401 -

468'600

38'950.05 -

39'050

216.40 - 216.94

32.66

31.67

30.71 29.74

28.78

27.82

29.04

28.07 27.10 26.13 25.18

24.23

30.03

29.46 28.88 28.30 27.71

27.12

28.53

27.56 26.59 25.62

24.67

468'601 -

469'800

39'050.05 -

39'150

216.95 - 217.50

32.67

31.69

30.73 29.77

28.81

27.85

29.07

28.10 27.13 26.16 25.21

24.26

30.05

29.48 28.90 28.32 27.74

27.15

28.55

27.58 26.61 25.65

24.70

469'801 -

471'000

39'150.05 -

39'250

217.51 - 218.06

32.70

31.72

30.75 29.79

28.83

27.88

29.09

28.12 27.16 26.19 25.24

24.29

30.07

29.50 28.92 28.35 27.76

27.18

28.57

27.61 26.64 25.68

24.74

471'001 -

472'200

39'250.05 -

39'350

218.07 - 218.61

32.72

31.74

30.77 29.82

28.86

27.91

29.11

28.15 27.18 26.22 25.27

24.33

30.09

29.52 28.95 28.37 27.79

27.20

28.60

27.64 26.67 25.71

24.77

472'201 -

473'400

39'350.05 -

39'450

218.62 - 219.17

32.73

31.76

30.79 29.84

28.89

27.94

29.13

28.17 27.21 26.25 25.30

24.36

30.10

29.54 28.97 28.39 27.81

27.23

28.62

27.66 26.70 25.74

24.80

473'401 -

474'600

39'450.05 -

39'550

219.18 - 219.72

32.75

31.78

30.82 29.87

28.92

27.97

29.16

28.20 27.24 26.28 25.33

24.39

30.12

29.56 28.99 28.41 27.84

27.25

28.65

27.69 26.73 25.77

24.83

474'601 -

475'800

39'550.05 -

39'650

219.73 - 220.28

32.78

31.81

30.84 29.89

28.94

28.00

29.18

28.22 27.27 26.31 25.36

24.42

30.14

29.57 29.01 28.44 27.86

27.28

28.67

27.71 26.76 25.80

24.86

475'801 -

477'000

39'650.05 -

39'750

220.29 - 220.83

32.79

31.83

30.86 29.92

28.97

28.02

29.20

28.25 27.29 26.34 25.39

24.45

30.16

29.60 29.03 28.46 27.88

27.31

28.69

27.74 26.78 25.83

24.89

Barème Impôt Source 2014 - République

et Canton de Genève

- Novembre 2013

10

TRANCHES BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

477'001 -

478'200

39'750.05 -

39'850

220.84 - 221.39

32.81

31.85

30.88 29.94

29.00

28.05

29.22

28.27 27.32 26.37 25.42

24.49

30.18

29.62 29.05 28.48 27.91

27.33

28.72

27.76 26.81 25.86

24.92

478'201 -

479'400

39'850.05 -

39'950

221.40 - 221.94

32.83

31.87

30.91 29.97

29.03

28.08

29.25

28.30 27.35 26.40 25.45

24.52

30.19

29.63 29.07 28.50 27.93

27.36

28.74

27.79 26.84 25.89

24.95

479'401 -

480'600

39'950.05 -

40'050

221.95 - 222.50

32.85

31.89

30.93 29.99

29.05

28.11

29.27

28.32 27.37 26.42 25.48

24.55

30.21

29.65 29.09 28.53 27.96

27.38

28.76

27.81 26.87 25.92

24.98

480'601 -

481'800

40'050.05 -

40'150

222.51 - 223.06

32.87

31.91

30.96 30.01

29.08

28.14

29.29

28.34 27.40 26.45 25.51

24.58

30.23

29.67 29.11 28.55 27.98

27.41

28.78

27.84 26.90 25.95

25.01

481'801 -

483'000

40'150.05 -

40'250

223.07 - 223.61

32.89

31.94

30.98 30.04

29.11

28.17

29.31

28.37 27.43 26.48 25.54

24.61

30.25

29.69 29.13 28.57 28.00

27.43

28.81

27.87 26.92 25.98

25.05

483'001 -

484'200

40'250.05 -

40'350

223.62 - 224.17

32.91

31.95

31.00 30.06

29.13

28.20

29.33

28.39 27.45 26.51 25.57

24.64

30.26

29.71 29.15 28.59 28.03

27.46

28.83

27.89 26.95 26.01

25.07

484'201 -

485'400

40'350.05 -

40'450

224.18 - 224.72

32.93

31.98

31.03 30.09

29.16

28.23

29.35

28.41 27.48 26.54 25.60

24.68

30.28

29.73 29.17 28.61 28.05

27.48

28.85

27.92 26.98 26.04

25.10

485'401 -

486'600

40'450.05 -

40'550

224.73 - 225.28

32.95

32.00

31.05 30.11

29.18

28.26

29.37

28.44 27.50 26.57 25.63

24.71

30.30

29.75 29.19 28.63 28.07

27.51

28.88

27.94 27.01 26.07

25.14

486'601 -

487'800

40'550.05 -

40'650

225.29 - 225.83

32.96

32.02

31.07 30.13

29.21

28.28

29.39

28.46 27.53 26.60 25.66

24.74

30.32

29.77 29.21 28.66 28.10

27.53

28.90

27.96 27.03 26.10

25.17

487'801 -

489'000

40'650.05 -

40'750

225.84 - 226.39

32.98

32.04

31.10 30.16

29.23

28.31

29.42

28.48 27.55 26.62 25.69

24.77

30.33

29.79 29.23 28.68 28.12

27.56

28.92

27.99 27.06 26.13

25.20

489'001 -

490'200

40'750.05 -

40'850

226.40 - 226.94

33.00

32.06

31.12 30.18

29.26

28.34

29.44

28.51 27.58 26.65 25.72

24.80

30.35

29.80 29.25 28.70 28.14

27.58

28.94

28.01 27.09 26.16

25.23

490'201 -

491'400

40'850.05 -

40'950

226.95 - 227.50

33.02

32.08

31.14 30.20

29.28

28.37

29.46

28.53 27.60 26.68 25.75

24.83

30.37

29.82 29.27 28.72 28.17

27.61

28.96

28.04 27.11 26.19

25.26

491'401 -

492'600

40'950.05 -

41'050

227.51 - 228.06

33.04

32.10

31.16 30.23

29.31

28.39

29.48

28.55 27.63 26.71 25.78

24.86

30.38

29.84 29.29 28.74 28.19

27.63

28.99

28.06 27.14 26.21

25.29

492'601 -

493'800

41'050.05 -

41'150

228.07 - 228.61

33.06

32.12

31.19 30.25

29.34

28.42

29.50

28.58 27.66 26.74 25.81

24.89

30.40

29.86 29.31 28.76 28.21

27.65

29.01

28.09 27.17 26.24

25.32

493'801 -

495'000

41'150.05 -

41'250

228.62 - 229.17

33.07

32.14

31.21 30.28

29.36

28.45

29.52

28.60 27.68 26.76 25.84

24.92

30.42

29.88 29.33 28.78 28.23

27.68

29.03

28.11 27.19 26.27

25.35

495'001 -

496'200

41'250.05 -

41'350

229.18 - 229.72

33.09

32.16

31.23 30.30

29.39

28.48

29.54

28.62 27.71 26.79 25.87

24.95

30.43

29.90 29.35 28.81 28.26

27.70

29.05

28.13 27.22 26.30

25.38

496'201 -

497'400

41'350.05 -

41'450

229.73 - 230.28

33.11

32.18

31.26 30.33

29.41

28.50

29.56

28.65 27.73 26.82 25.90

24.99

30.45

29.91 29.37 28.83 28.28

27.72

29.07

28.16 27.24 26.33

25.41

497'401 -

498'600

41'450.05 -

41'550

230.29 - 230.83

33.13

32.20

31.28 30.35

29.43

28.53

29.58

28.67 27.75 26.84 25.93

25.02

30.47

29.93 29.39 28.85 28.30

27.75

29.09

28.18 27.27 26.36

25.44

498'601 -

499'800

41'550.05 -

41'650

230.84 - 231.39

33.14

32.22

31.30 30.38

29.46

28.56

29.60

28.69 27.78 26.87 25.96

25.05

30.48

29.95 29.41 28.87 28.32

27.77

29.12

28.21 27.29 26.38

25.47

499'801 -

501'000

41'650.05 -

41'750

231.40 - 231.94

33.16

32.24

31.32 30.40

29.49

28.59

29.62

28.71 27.80 26.90 25.99

25.08

30.50

29.97 29.43 28.89 28.34

27.80

29.14

28.23 27.32 26.41

25.50

501'001 -

502'200

41'750.05 -

41'850

231.95 - 232.50

33.18

32.26

31.34 30.42

29.51

28.61

29.64

28.73 27.83 26.92 26.02

25.11

30.52

29.98 29.45 28.91 28.37

27.82

29.16

28.25 27.34 26.44

25.53

502'201 -

503'400

41'850.05 -

41'950

232.51 - 233.06

33.20

32.28

31.36 30.45

29.53

28.64

29.66

28.76 27.85 26.95 26.04

25.14

30.53

30.00 29.47 28.93 28.39

27.84

29.18

28.27 27.37 26.47

25.56

503'401 -

504'600

41'950.05 -

42'050

233.07 - 233.61

33.21

32.30

31.38 30.47

29.56

28.66

29.68

28.78 27.87 26.97 26.07

25.17

30.55

30.02 29.49 28.95 28.41

27.87

29.20

28.30 27.39 26.49

25.59

504'601 -

505'800

42'050.05 -

42'150

233.62 - 234.17

33.23

32.32

31.41 30.50

29.58

28.69

29.70

28.80 27.90 27.00 26.10

25.20

30.56

30.04 29.50 28.97 28.43

27.89

29.22

28.32 27.42 26.52

25.62

505'801 -

507'000

42'150.05 -

42'250

234.18 - 234.72

33.25

32.34

31.43 30.52

29.61

28.72

29.72

28.82 27.92 27.03 26.13

25.23

30.58

30.05 29.52 28.99 28.45

27.91

29.24

28.34 27.45 26.55

25.65

507'001 -

508'200

42'250.05 -

42'350

234.73 - 235.28

33.26

32.36

31.45 30.54

29.63

28.74

29.74

28.84 27.95 27.05 26.16

25.26

30.60

30.07 29.54 29.01 28.47

27.93

29.26

28.36 27.47 26.57

25.68

508'201 -

509'400

42'350.05 -

42'450

235.29 - 235.83

33.28

32.38

31.47 30.57

29.66

28.77

29.76

28.86 27.97 27.08 26.18

25.29

30.61

30.09 29.56 29.03 28.50

27.96

29.28

28.39 27.49 26.60

25.71

509'401 -

510'600

42'450.05 -

42'550

235.84 - 236.39

33.30

32.40

31.49 30.59

29.69

28.79

29.78

28.89 27.99 27.10 26.21

25.32

30.63

30.11 29.58 29.05 28.52

27.98

29.30

28.41 27.52 26.63

25.74

510'601 -

511'800

42'550.05 -

42'650

236.40 - 236.94

33.31

32.41

31.51 30.61

29.71

28.82

29.79

28.91 28.02 27.13 26.24

25.35

30.64

30.12 29.60 29.07 28.54

28.00

29.32

28.43 27.54 26.65

25.77

511'801 -

513'000

42'650.05 -

42'750

236.95 - 237.50

33.33

32.43

31.53 30.64

29.74

28.84

29.81

28.93 28.04 27.15 26.27

25.38

30.66

30.14 29.62 29.09 28.56

28.03

29.34

28.46 27.57 26.68

25.79

513'001 -

514'200

42'750.05 -

42'850

237.51 - 238.06

33.35

32.45

31.56 30.66

29.76

28.87

29.83

28.95 28.06 27.18 26.29

25.41

30.68

30.16 29.64 29.11 28.58

28.05

29.36

28.48 27.59 26.71

25.82

514'201 -

515'400

42'850.05 -

42'950

238.07 - 238.61

33.36

32.47

31.57 30.68

29.79

28.89

29.85

28.97 28.09 27.20 26.32

25.44

30.69

30.17 29.65 29.13 28.60

28.07

29.38

28.50 27.62 26.73

25.85

515'401 -

516'600

42'950.05 -

43'050

238.62 - 239.17

33.38

32.49

31.60 30.70

29.81

28.92

29.87

28.99 28.11 27.23 26.35

25.47

30.71

30.19 29.67 29.15 28.62

28.09

29.40

28.52 27.64 26.76

25.88

516'601 -

517'800

43'050.05 -

43'150

239.18 - 239.72

33.40

32.51

31.62 30.73

29.84

28.95

29.89

29.01 28.13 27.25 26.38

25.50

30.72

30.21 29.69 29.17 28.64

28.11

29.42

28.54 27.67 26.79

25.91

517'801 -

519'000

43'150.05 -

43'250

239.73 - 240.28

33.41

32.52

31.64 30.75

29.86

28.97

29.91

29.03 28.15 27.28 26.40

25.52

30.74

30.22 29.71 29.19 28.66

28.14

29.44

28.56 27.69 26.81

25.93

519'001 -

520'200

43'250.05 -

43'350

240.29 - 240.83

33.43

32.54

31.66 30.77

29.89

29.00

29.93

29.05 28.18 27.30 26.43

25.55

30.75

30.24 29.72 29.21 28.68

28.16

29.46

28.59 27.71 26.84

25.96

520'201 -

521'400

43'350.05 -

43'450

240.84 - 241.39

33.45

32.56

31.68 30.79

29.91

29.03

29.95

29.07 28.20 27.33 26.46

25.58

30.77

30.25 29.74 29.22 28.70

28.18

29.48

28.61 27.74 26.86

25.99

521'401 -

522'600

43'450.05 -

43'550

241.40 - 241.94

33.46

32.58

31.70 30.82

29.93

29.05

29.96

29.09 28.22 27.35 26.48

25.61

30.78

30.27 29.76 29.24 28.72

28.20

29.50

28.63 27.76 26.89

26.02

522'601 -

523'800

43'550.05 -

43'650

241.95 - 242.50

33.48

32.60

31.72 30.84

29.96

29.08

29.98

29.11 28.25 27.38 26.51

25.64

30.80

30.29 29.78 29.26 28.74

28.22

29.52

28.65 27.78 26.91

26.05

523'801 -

525'000

43'650.05 -

43'750

242.51 - 243.06

33.50

32.62

31.74 30.86

29.98

29.10

30.00

29.13 28.27 27.40 26.53

25.67

30.81

30.30 29.79 29.28 28.76

28.24

29.54

28.67 27.81 26.94

26.07

525'001 -

526'200

43'750.05 -

43'850

243.07 - 243.61

33.51

32.63

31.76 30.88

30.01

29.13

30.02

29.15 28.29 27.42 26.56

25.69

30.83

30.32 29.81 29.30 28.78

28.26

29.56

28.69 27.83 26.96

26.10

526'201 -

527'400

43'850.05 -

43'950

243.62 - 244.17

33.53

32.65

31.78 30.90

30.03

29.16

30.04

29.17 28.31 27.45 26.59

25.72

30.84

30.34 29.83 29.32 28.80

28.29

29.58

28.71 27.85 26.99

26.13

527'401 -

528'600

43'950.05 -

44'050

244.18 - 244.72

33.54

32.67

31.80 30.93

30.05

29.18

30.06

29.19 28.33 27.47 26.61

25.75

30.86

30.35 29.85 29.34 28.82

28.31

29.60

28.74 27.88 27.02

26.15

528'601 -

529'800

44'050.05 -

44'150

244.73 - 245.28

33.56

32.69

31.82 30.95

30.08

29.21

30.07

29.21 28.35 27.50 26.64

25.78

30.87

30.37 29.86 29.36 28.84

28.33

29.61

28.76 27.90 27.04

26.18

529'801 -

531'000

44'150.05 -

44'250

245.29 - 245.83

33.57

32.70

31.84 30.97

30.10

29.23

30.09

29.23 28.38 27.52 26.66

25.81

30.89

30.39 29.88 29.37 28.86

28.35

29.63

28.78 27.92 27.06

26.21

531'001 -

532'200

44'250.05 -

44'350

245.84 - 246.39

33.59

32.72

31.86 30.99

30.12

29.26

30.11

29.25 28.40 27.54 26.69

25.83

30.90

30.40 29.90 29.39 28.88

28.37

29.65

28.80 27.94 27.09

26.23

532'201 -

533'400

44'350.05 -

44'450

246.40 - 246.94

33.60

32.74

31.87 31.01

30.15

29.28

30.13

29.27 28.42 27.57 26.71

25.86

30.92

30.42 29.92 29.41 28.90

28.39

29.67

28.82 27.97 27.11

26.26

533'401 -

534'600

44'450.05 -

44'550

246.95 - 247.50

33.62

32.76

31.89 31.03

30.17

29.31

30.14

29.29 28.44 27.59 26.74

25.89

30.93

30.43 29.93 29.43 28.92

28.41

29.69

28.84 27.99 27.14

26.29

534'601 -

535'800

44'550.05 -

44'650

247.51 - 248.06

33.64

32.78

31.91 31.05

30.19

29.33

30.16

29.31 28.46 27.61 26.77

25.92

30.94

30.45 29.95 29.45 28.94

28.43

29.71

28.86 28.01 27.16

26.31

535'801 -

537'000

44'650.05 -

44'750

248.07 - 248.61

33.65

32.79

31.93 31.07

30.22

29.36

30.18

29.33 28.48 27.64 26.79

25.94

30.96

30.46 29.97 29.46 28.96

28.45

29.73

28.88 28.03 27.18

26.34

537'001 -

538'200

44'750.05 -

44'850

248.62 - 249.17

33.67

32.81

31.95 31.10

30.24

29.38

30.20

29.35 28.51 27.66 26.81

25.97

30.97

30.48 29.98 29.48 28.98

28.47

29.75

28.90 28.06 27.21

26.36

538'201 -

539'400

44'850.05 -

44'950

249.18 - 249.72

33.68

32.83

31.97 31.12

30.26

29.41

30.21

29.37 28.53 27.68 26.84

26.00

30.99

30.49 30.00 29.50 29.00

28.49

29.76

28.92 28.08 27.23

26.39

539'401 -

540'600

44'950.05 -

45'050

249.73 - 250.28

33.69

32.84

31.99 31.14

30.28

29.43

30.23

29.39 28.55 27.70 26.86

26.02

31.00

30.51 30.02 29.52 29.02

28.51

29.78

28.94 28.10 27.26

26.41

540'601 -

541'800

45'050.05 -

45'150

250.29 - 250.83

33.71

32.86

32.01 31.16

30.31

29.46

30.25

29.41 28.57 27.73 26.89

26.05

31.02

30.53 30.03 29.54 29.04

28.53

29.80

28.96 28.12 27.28

26.44

541'801 -

543'000

45'150.05 -

45'250

250.84 - 251.39

33.73

32.88

32.03 31.18

30.33

29.48

30.27

29.43 28.59 27.75 26.91

26.08

31.03

30.54 30.05 29.55 29.05

28.55

29.82

28.98 28.14 27.31

26.47

Barème Impôt Source 2014 - République

et Canton de Genève

- Novembre 2013

11

TRANCHES BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

543'001 -

544'200

45'250.05 -

45'350

251.40 - 251.94

33.74

32.89

32.05 31.20

30.35

29.50

30.28

29.44 28.61 27.77 26.94

26.10

31.04

30.56 30.07 29.57 29.07

28.57

29.84

29.00 28.16 27.33

26.49

544'201 -

545'400

45'350.05 -

45'450

251.95 - 252.50

33.75

32.91

32.06 31.22

30.37

29.53

30.30

29.46 28.63 27.80 26.96

26.13

31.06

30.57 30.08 29.59 29.09

28.60

29.85

29.02 28.19 27.35

26.52

545'401 -

546'600

45'450.05 -

45'550

252.51 - 253.06

33.77

32.92

32.08 31.24

30.39

29.55

30.31

29.48 28.65 27.82 26.98

26.15

31.07

30.59 30.10 29.61 29.11

28.61

29.87

29.04 28.21 27.37

26.54

546'601 -

547'800

45'550.05 -

45'650

253.07 - 253.61

33.78

32.94

32.10 31.26

30.42

29.58

30.33

29.50 28.67 27.84 27.01

26.18

31.09

30.60 30.11 29.62 29.13

28.63

29.89

29.06 28.23 27.40

26.57

547'801 -

549'000

45'650.05 -

45'750

253.62 - 254.17

33.80

32.96

32.12 31.28

30.44

29.60

30.35

29.52 28.69 27.86 27.03

26.20

31.11

30.62 30.13 29.64 29.15

28.65

29.91

29.08 28.25 27.42

26.59

549'001 -

550'200

45'750.05 -

45'850

254.18 - 254.72

33.81

32.97

32.14 31.30

30.46

29.62

30.36

29.54 28.71 27.88 27.06

26.23

31.12

30.63 30.15 29.66 29.17

28.67

29.92

29.10 28.27 27.44

26.62

550'201 -

551'400

45'850.05 -

45'950

254.73 - 255.28

33.83

32.99

32.16 31.32

30.48

29.65

30.38

29.56 28.73 27.91 27.08

26.26

31.14

30.65 30.16 29.68 29.19

28.69

29.94

29.12 28.29 27.47

26.64

551'401 -

552'600

45'950.05 -

46'050

255.29 - 255.83

33.84

33.01

32.17 31.34

30.51

29.67

30.40

29.57 28.75 27.93 27.10

26.28

31.15

30.66 30.18 29.69 29.20

28.71

29.96

29.14 28.31 27.49

26.67

552'601 -

553'800

46'050.05 -

46'150

255.84 - 256.39

33.86

33.02

32.19 31.36

30.53

29.69

30.41

29.59 28.77 27.95 27.13

26.31

31.17

30.68 30.19 29.71 29.22

28.73

29.98

29.15 28.33 27.51

26.69

553'801 -

555'000

46'150.05 -

46'250

256.40 - 256.94

33.87

33.04

32.21 31.38

30.55

29.72

30.43

29.61 28.79 27.97 27.15

26.33

31.18

30.69 30.21 29.73 29.24

28.75

29.99

29.17 28.35 27.53

26.71

555'001 -

556'200

46'250.05 -

46'350

256.95 - 257.50

33.89

33.06

32.23 31.40

30.57

29.74

30.45

29.63 28.81 27.99 27.18

26.36

31.20

30.71 30.23 29.74 29.26

28.77

30.01

29.19 28.38 27.56

26.74

556'201 -

557'400

46'350.05 -

46'450

257.51 - 258.06

33.90

33.07

32.24 31.42

30.59

29.76

30.46

29.65 28.83 28.01 27.20

26.38

31.21

30.72 30.24 29.76 29.28

28.79

30.03

29.21 28.39 27.58

26.76

557'401 -

558'600

46'450.05 -

46'550

258.07 - 258.61

33.91

33.09

32.26 31.44

30.61

29.79

30.48

29.66 28.85 28.04 27.22

26.41

31.23

30.74 30.26 29.78 29.29

28.81

30.05

29.23 28.42 27.60

26.79

558'601 -

559'800

46'550.05 -

46'650

258.62 - 259.17

33.93

33.10

32.28 31.46

30.63

29.81

30.50

29.68 28.87 28.06 27.24

26.43

31.24

30.75 30.27 29.79 29.31

28.83

30.06

29.25 28.44 27.62

26.81

559'801 -

561'000

46'650.05 -

46'750

259.18 - 259.72

33.94

33.12

32.30 31.48

30.65

29.83

30.51

29.70 28.89 28.08 27.27

26.45

31.26

30.77 30.29 29.81 29.33

28.85

30.08

29.27 28.46 27.65

26.83

561'001 -

562'200

46'750.05 -

46'850

259.73 - 260.28

33.95

33.13

32.32 31.50

30.68

29.86

30.53

29.72 28.91 28.10 27.29

26.48

31.27

30.78 30.30 29.83 29.35

28.86

30.10

29.29 28.48 27.67

26.86

562'201 -

563'400

46'850.05 -

46'950

260.29 - 260.83

33.97

33.15

32.33 31.51

30.70

29.88

30.54

29.74 28.93 28.12 27.31

26.51

31.28

30.80 30.32 29.84 29.36

28.88

30.11

29.31 28.50 27.69

26.88

563'401 -

564'600

46'950.05 -

47'050

260.84 - 261.39

33.98

33.17

32.35 31.53

30.72

29.90

30.56

29.75 28.95 28.14 27.33

26.53

31.30

30.81 30.33 29.86 29.38

28.90

30.13

29.32 28.52 27.71

26.91

564'601 -

565'800

47'050.05 -

47'150

261.40 - 261.94

34.00

33.18

32.37 31.55

30.74

29.92

30.57

29.77 28.97 28.16 27.36

26.55

31.32

30.83 30.35 29.88 29.40

28.92

30.15

29.34 28.54 27.73

26.93

565'801 -

567'000

47'150.05 -

47'250

261.95 - 262.50

34.01

33.20

32.38 31.57

30.76

29.95

30.59

29.79 28.99 28.18 27.38

26.58

31.33

30.85 30.36 29.89 29.42

28.94

30.16

29.36 28.56 27.76

26.95

567'001 -

568'200

47'250.05 -

47'350

262.51 - 263.06

34.02

33.21

32.40 31.59

30.78

29.97

30.60

29.80 29.00 28.20 27.40

26.60

31.34

30.86 30.38 29.91 29.43

28.96

30.18

29.38 28.58 27.78

26.98

568'201 -

569'400

47'350.05 -

47'450

263.07 - 263.61

34.04

33.23

32.42 31.61

30.80

29.99

30.62

29.82 29.02 28.22 27.42

26.63

31.36

30.88 30.39 29.92 29.45

28.98

30.20

29.40 28.60 27.80

27.00

569'401 -

570'600

47'450.05 -

47'550

263.62 - 264.17

34.05

33.24

32.44 31.63

30.82

30.01

30.64

29.84 29.04 28.24 27.45

26.65

31.37

30.89 30.41 29.94 29.47

28.99

30.21

29.41 28.62 27.82

27.02

570'601 -

571'800

47'550.05 -

47'650

264.18 - 264.72

34.06

33.26

32.45 31.64

30.84

30.03

30.65

29.85 29.06 28.26 27.47

26.67

31.39

30.91 30.43 29.96 29.49

29.01

30.23

29.43 28.64 27.84

27.04

571'801 -

573'000

47'650.05 -

47'750

264.73 - 265.28

34.08

33.27

32.47 31.66

30.86

30.06

30.67

29.87 29.08 28.28 27.49

26.70

31.40

30.92 30.44 29.97 29.50

29.03

30.24

29.45 28.66 27.86

27.07

573'001 -

574'200

47'750.05 -

47'850

265.29 - 265.83

34.09

33.29

32.49 31.68

30.88

30.08

30.68

29.89 29.10 28.31 27.51

26.72

31.41

30.94 30.46 29.99 29.52

29.05

30.26

29.47 28.68 27.88

27.09

574'201 -

575'400

47'850.05 -

47'950

265.84 - 266.39

34.10

33.30

32.50 31.70

30.90

30.10

30.70

29.91 29.11 28.32 27.53

26.74

31.43

30.95 30.48 30.00 29.54

29.07

30.28

29.48 28.69 27.90

27.11

575'401 -

576'600

47'950.05 -

48'050

266.40 - 266.94

34.12

33.32

32.52 31.72

30.92

30.12

30.71

29.92 29.13 28.35 27.56

26.77

31.44

30.97 30.49 30.02 29.55

29.08

30.29

29.50 28.71 27.93

27.14

576'601 -

577'800

48'050.05 -

48'150

266.95 - 267.50

34.13

33.33

32.54 31.74

30.94

30.14

30.73

29.94 29.15 28.37 27.58

26.79

31.46

30.98 30.51 30.03 29.57

29.10

30.31

29.52 28.73 27.95

27.16

577'801 -

579'000

48'150.05 -

48'250

267.51 - 268.06

34.14

33.35

32.55 31.75

30.96

30.16

30.74

29.96 29.17 28.38 27.60

26.81

31.47

31.00 30.52 30.05 29.59

29.12

30.32

29.54 28.75 27.97

27.18

579'001 -

580'200

48'250.05 -

48'350

268.07 - 268.61

34.16

33.36

32.57 31.77

30.98

30.18

30.76

29.97 29.19 28.40 27.62

26.84

31.49

31.01 30.54 30.07 29.60

29.14

30.34

29.56 28.77 27.99

27.20

580'201 -

582'600

48'350.05 -

48'550

268.62 - 269.72

34.18

33.38

32.59 31.80

31.01

30.22

30.78

30.00 29.22 28.43 27.65

26.87

31.51

31.04 30.56 30.09 29.63

29.16

30.36

29.58 28.80 28.02

27.24

582'601 -

585'000

48'550.05 -

48'750

269.73 - 270.83

34.20

33.41

32.62 31.84

31.05

30.26

30.81

30.03 29.25 28.47 27.69

26.92

31.53

31.07 30.60 30.12 29.66

29.20

30.39

29.62 28.84 28.06

27.28

585'001 -

587'400

48'750.05 -

48'950

270.84 - 271.94

34.23

33.44

32.66 31.87

31.08

30.30

30.84

30.06 29.29 28.51 27.74

26.96

31.56

31.09 30.63 30.16 29.69

29.23

30.42

29.65 28.87 28.10

27.32

587'401 -

589'800

48'950.05 -

49'150

271.95 - 273.06

34.25

33.47

32.69 31.91

31.12

30.34

30.87

30.10 29.32 28.55 27.78

27.01

31.60

31.12 30.66 30.19 29.73

29.27

30.46

29.68 28.91 28.14

27.37

589'801 -

592'200

49'150.05 -

49'350

273.07 - 274.17

34.28

33.50

32.72 31.94

31.16

30.38

30.90

30.13 29.36 28.59 27.82

27.05

31.62

31.15 30.69 30.22 29.76

29.30

30.49

29.72 28.95 28.18

27.41

592'201 -

594'600

49'350.05 -

49'550

274.18 - 275.28

34.30

33.53

32.75 31.97

31.20

30.42

30.92

30.16 29.39 28.63 27.86

27.09

31.65

31.18 30.72 30.25 29.79

29.34

30.52

29.75 28.98 28.22

27.45

594'601 -

597'000

49'550.05 -

49'750

275.29 - 276.39

34.33

33.56

32.78 32.01

31.24

30.46

30.95

30.19 29.43 28.66 27.90

27.14

31.68

31.21 30.75 30.29 29.82

29.37

30.55

29.78 29.02 28.26

27.50

597'001 -

599'400

49'750.05 -

49'950

276.40 - 277.50

34.35

33.58

32.81 32.04

31.27

30.50

30.98

30.22 29.46 28.70 27.94

27.18

31.71

31.24 30.78 30.32 29.86

29.40

30.58

29.82 29.06 28.30

27.54

599'401 -

601'800

49'950.05 -

50'150

277.51 - 278.61

34.38

33.61

32.84 32.08

31.31

30.54

31.01

30.25 29.49 28.74 27.98

27.22

31.74

31.27 30.81 30.35 29.89

29.44

30.60

29.85 29.09 28.33

27.58

601'801 -

604'200

50'150.05 -

50'350

278.62 - 279.72

34.40

33.64

32.87 32.11

31.35

30.58

31.04

30.28 29.53 28.78 28.02

27.27

31.77

31.30 30.84 30.38 29.92

29.47

30.64

29.88 29.13 28.37

27.62

604'201 -

606'600

50'350.05 -

50'550

279.73 - 280.83

34.42

33.66

32.90 32.14

31.38

30.62

31.06

30.31 29.56 28.81 28.06

27.31

31.80

31.33 30.87 30.41 29.96

29.50

30.66

29.91 29.16 28.41

27.66

606'601 -

609'000

50'550.05 -

50'750

280.84 - 281.94

34.45

33.69

32.93 32.18

31.42

30.66

31.09

30.34 29.59 28.85 28.10

27.35

31.83

31.36 30.90 30.45 29.99

29.53

30.69

29.94 29.20 28.45

27.70

609'001 -

611'400

50'750.05 -

50'950

281.95 - 283.06

34.47

33.72

32.96 32.21

31.45

30.70

31.12

30.37 29.63 28.88 28.14

27.39

31.85

31.39 30.93 30.48 30.02

29.57

30.72

29.98 29.23 28.49

27.74

611'401 -

613'800

50'950.05 -

51'150

283.07 - 284.17

34.50

33.74

32.99 32.24

31.49

30.74

31.15

30.40 29.66 28.92 28.18

27.43

31.88

31.42 30.96 30.51 30.06

29.60

30.75

30.01 29.27 28.52

27.78

613'801 -

616'200

51'150.05 -

51'350

284.18 - 285.28

34.52

33.77

33.02 32.27

31.52

30.77

31.18

30.43 29.69 28.95 28.21

27.47

31.91

31.45 30.99 30.54 30.09

29.64

30.78

30.04 29.30 28.56

27.82

616'201 -

618'600

51'350.05 -

51'550

285.29 - 286.39

34.54

33.80

33.05 32.31

31.56

30.81

31.21

30.46 29.73 28.99 28.25

27.52

31.94

31.48 31.02 30.57 30.12

29.67

30.81

30.07 29.33 28.60

27.86

618'601 -

621'000

51'550.05 -

51'750

286.40 - 287.50

34.56

33.82

33.08 32.34

31.59

30.85

31.24

30.49 29.76 29.02 28.29

27.56

31.96

31.51 31.06 30.60 30.15

29.71

30.84

30.10 29.37 28.63

27.90

621'001 -

623'400

51'750.05 -

51'950

287.51 - 288.61

34.59

33.85

33.11 32.37

31.63

30.89

31.27

30.52 29.79 29.06 28.33

27.60

31.99

31.54 31.09 30.63 30.19

29.74

30.87

30.13 29.40 28.67

27.94

623'401 -

625'800

51'950.05 -

52'150

288.62 - 289.72

34.61

33.87

33.14 32.40

31.66

30.92

31.30

30.56 29.82 29.09 28.37

27.64

32.02

31.57 31.12 30.66 30.22

29.77

30.90

30.16 29.43 28.71

27.98

625'801 -

628'200

52'150.05 -

52'350

289.73 - 290.83

34.63

33.90

33.16 32.43

31.69

30.96

31.33

30.59 29.85 29.13 28.40

27.68

32.04

31.60 31.15 30.70 30.25

29.81

30.93

30.19 29.46 28.74

28.02

628'201 -

630'600

52'350.05 -

52'550

290.84 - 291.94

34.65

33.92

33.19 32.46

31.73

31.00

31.35

30.62 29.88 29.16 28.44

27.71

32.07

31.63 31.18 30.73 30.28

29.84

30.96

30.22 29.50 28.77

28.05

630'601 -

633'000

52'550.05 -

52'750

291.95 - 293.06

34.68

33.95

33.22 32.49

31.76

31.03

31.38

30.65 29.91 29.19 28.47

27.75

32.10

31.65 31.21 30.76 30.31

29.87

30.99

30.26 29.53 28.81

28.09

633'001 -

635'400

52'750.05 -

52'950

293.07 - 294.17

34.70

33.97

33.25 32.52

31.79

31.07

31.41

30.68 29.95 29.23 28.51

27.79

32.12

31.68 31.24 30.79 30.34

29.90

31.02

30.29 29.56 28.84

28.13

635'401 -

637'800

52'950.05 -

53'150

294.18 - 295.28

34.72

34.00

33.27 32.55

31.83

31.10

31.44

30.71 29.98 29.26 28.54

27.83

32.15

31.71 31.27 30.82 30.38

29.94

31.05

30.32 29.59 28.88

28.16

Barème Impôt Source 2014 - République

et Canton de Genève

- Novembre 2013

12

TRANCHES BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

637'801 -

640'200

53'150.05 -

53'350

295.29 - 296.39

34.74

34.02

33.30 32.58

31.86

31.14

31.46

30.74 30.01 29.29 28.58

27.87

32.17

31.74 31.30 30.85 30.41

29.97

31.08

30.35 29.62 28.91

28.20

640'201 -

642'600

53'350.05 -

53'550

296.40 - 297.50

34.76

34.05

33.33 32.61

31.89

31.17

31.49

30.77 30.05 29.32 28.62

27.91

32.20

31.76 31.32 30.88 30.44

30.00

31.11

30.38 29.66 28.95

28.24

642'601 -

645'000

53'550.05 -

53'750

297.51 - 298.61

34.78

34.07

33.35 32.64

31.92

31.21

31.52

30.80 30.08 29.36 28.65

27.94

32.23

31.79 31.35 30.91 30.47

30.03

31.14

30.41 29.69 28.98

28.27

645'001 -

647'400

53'750.05 -

53'950

298.62 - 299.72

34.80

34.09

33.38 32.67

31.95

31.24

31.55

30.83 30.11 29.39 28.68

27.98

32.25

31.82 31.38 30.94 30.50

30.06

31.16

30.44 29.73 29.01

28.31

647'401 -

649'800

53'950.05 -

54'150

299.73 - 300.83

34.83

34.12

33.41 32.70

31.99

31.28

31.58

30.86 30.14 29.43 28.72

28.02

32.27

31.84 31.41 30.97 30.54

30.10

31.19

30.48 29.76 29.05

28.35

649'801 -

652'200

54'150.05 -

54'350

300.84 - 301.94

34.85

34.14

33.43 32.72

32.02

31.31

31.61

30.89 30.17 29.46 28.75

28.05

32.30

31.87 31.44 31.01 30.57

30.13

31.22

30.51 29.79 29.08

28.38

652'201 -

654'600

54'350.05 -

54'550

301.95 - 303.06

34.87

34.16

33.46 32.75

32.05

31.34

31.64

30.91 30.20 29.49 28.79

28.09

32.32

31.90 31.47 31.03 30.60

30.16

31.25

30.54 29.83 29.11

28.42

654'601 -

657'000

54'550.05 -

54'750

303.07 - 304.17

34.89

34.19

33.48 32.78

32.08

31.38

31.67

30.94 30.24 29.53 28.82

28.13

32.35

31.92 31.49 31.06 30.63

30.20

31.28

30.57 29.86 29.15

28.45

657'001 -

659'400

54'750.05 -

54'950

304.18 - 305.28

34.91

34.21

33.51 32.81

32.11

31.41

31.69

30.97 30.27 29.56 28.86

28.16

32.37

31.95 31.52 31.09 30.66

30.23

31.31

30.60 29.89 29.19

28.49

659'401 -

661'800

54'950.05 -

55'150

305.29 - 306.39

34.93

34.23

33.53 32.84

32.14

31.44

31.72

31.00 30.30 29.59 28.89

28.20

32.40

31.97 31.55 31.12 30.69

30.26

31.34

30.63 29.92 29.22

28.52

661'801 -

664'200

55'150.05 -

55'350

306.40 - 307.50

34.95

34.25

33.56 32.87

32.17

31.48

31.75

31.04 30.33 29.63 28.93

28.23

32.42

32.00 31.58 31.15 30.72

30.29

31.37

30.66 29.96 29.26

28.55

664'201 -

666'600

55'350.05 -

55'550

307.51 - 308.61

34.97

34.28

33.58 32.89

32.20

31.51

31.78

31.07 30.36 29.66 28.96

28.27

32.45

32.03 31.60 31.18 30.76

30.33

31.40

30.69 29.99 29.29

28.59

666'601 -

669'000

55'550.05 -

55'750

308.62 - 309.72

34.99

34.30

33.61 32.92

32.23

31.54

31.81

31.10 30.39 29.69 29.00

28.30

32.47

32.05 31.63 31.21 30.79

30.36

31.43

30.72 30.02 29.32

28.63

669'001 -

671'400

55'750.05 -

55'950

309.73 - 310.83

35.01

34.32

33.63 32.94

32.26

31.57

31.83

31.13 30.42 29.72 29.03

28.34

32.49

32.08 31.66 31.24 30.81

30.39

31.46

30.75 30.05 29.35

28.66

671'401 -

673'800

55'950.05 -

56'150

310.84 - 311.94

35.03

34.34

33.66 32.97

32.29

31.60

31.86

31.16 30.45 29.76 29.07

28.38

32.52

32.10 31.69 31.27 30.85

30.42

31.49

30.78 30.08 29.39

28.70

673'801 -

676'200

56'150.05 -

56'350

311.95 - 313.06

35.05

34.36

33.68 33.00

32.32

31.63

31.89

31.19 30.48 29.79 29.10

28.41

32.54

32.13 31.71 31.29 30.88

30.45

31.51

30.81 30.11 29.42

28.73

676'201 -

678'600

56'350.05 -

56'550

313.07 - 314.17

35.06

34.38

33.70 33.02

32.35

31.67

31.91

31.21 30.51 29.82 29.13

28.45

32.56

32.15 31.74 31.32 30.90

30.48

31.54

30.84 30.14 29.45

28.77

678'601 -

681'000

56'550.05 -

56'750

314.18 - 315.28

35.08

34.41

33.73 33.05

32.38

31.70

31.94

31.25 30.55 29.85 29.17

28.49

32.59

32.18 31.76 31.35 30.93

30.52

31.57

30.87 30.18 29.49

28.81

681'001 -

683'400

56'750.05 -

56'950

315.29 - 316.39

35.10

34.43

33.75 33.08

32.40

31.73

31.97

31.27 30.58 29.88 29.20

28.52

32.61

32.20 31.79 31.38 30.96

30.55

31.60

30.90 30.21 29.52

28.84

683'401 -

685'800

56'950.05 -

57'150

316.40 - 317.50

35.12

34.45

33.78 33.10

32.43

31.76

31.99

31.30 30.61 29.92 29.23

28.56

32.63

32.22 31.81 31.40 30.99

30.58

31.63

30.93 30.24 29.55

28.87

685'801 -

688'200

57'150.05 -

57'350

317.51 - 318.61

35.14

34.47

33.80 33.13

32.46

31.79

32.02

31.33 30.64 29.95 29.27

28.59

32.65

32.25 31.84 31.43 31.02

30.61

31.65

30.96 30.27 29.59

28.91

688'201 -

690'600

57'350.05 -

57'550

318.62 - 319.72

35.16

34.49

33.82 33.15

32.49

31.82

32.05

31.36 30.67 29.98 29.30

28.63

32.67

32.27 31.87 31.46 31.05

30.64

31.68

30.99 30.31 29.62

28.94

690'601 -

693'000

57'550.05 -

57'750

319.73 - 320.83

35.18

34.51

33.85 33.18

32.51

31.85

32.07

31.39 30.70 30.02 29.33

28.66

32.70

32.29 31.89 31.48 31.08

30.67

31.71

31.02 30.34 29.65

28.98

693'001 -

695'400

57'750.05 -

57'950

320.84 - 321.94

35.20

34.53

33.87 33.21

32.54

31.88

32.10

31.42 30.73 30.05 29.37

28.70

32.72

32.32 31.91 31.51 31.10

30.70

31.74

31.05 30.37 29.69

29.01

695'401 -

697'800

57'950.05 -

58'150

321.95 - 323.06

35.21

34.55

33.89 33.23

32.57

31.91

32.12

31.44 30.76 30.08 29.40

28.73

32.74

32.34 31.94 31.54 31.13

30.73

31.76

31.08 30.40 29.72

29.04

697'801 -

700'200

58'150.05 -

58'350

323.07 - 324.17

35.23

34.57

33.91 33.25

32.60

31.94

32.15

31.47 30.79 30.11 29.44

28.77

32.76

32.36 31.96 31.56 31.16

30.76

31.79

31.11 30.43 29.75

29.08

700'201 -

702'600

58'350.05 -

58'550

324.18 - 325.28

35.25

34.59

33.94 33.28

32.62

31.97

32.18

31.50 30.82 30.15 29.47

28.80

32.78

32.39 31.99 31.59 31.19

30.78

31.82

31.14 30.46 29.79

29.11

702'601 -

705'000

58'550.05 -

58'750

325.29 - 326.39

35.27

34.61

33.96 33.30

32.65

32.00

32.20

31.53 30.85 30.18 29.50

28.83

32.81

32.41 32.01 31.62 31.22

30.81

31.84

31.17 30.49 29.82

29.15

705'001 -

707'400

58'750.05 -

58'950

326.40 - 327.50

35.29

34.63

33.98 33.33

32.68

32.02

32.22

31.55 30.88 30.21 29.54

28.87

32.83

32.43 32.04 31.64 31.24

30.84

31.87

31.20 30.52 29.85

29.18

707'401 -

709'800

58'950.05 -

59'150

327.51 - 328.61

35.31

34.65

34.00 33.35

32.70

32.05

32.25

31.58 30.91 30.24 29.57

28.90

32.85

32.46 32.06 31.67 31.27

30.87

31.89

31.22 30.55 29.88

29.21

709'801 -

712'200

59'150.05 -

59'350

328.62 - 329.72

35.33

34.67

34.02 33.38

32.73

32.08

32.27

31.61 30.94 30.27 29.61

28.94

32.87

32.48 32.09 31.69 31.30

30.90

31.92

31.25 30.58 29.92

29.25

712'201 -

714'600

59'350.05 -

59'550

329.73 - 330.83

35.35

34.69

34.05 33.40

32.75

32.11

32.30

31.63 30.97 30.30 29.64

28.97

32.89

32.50 32.11 31.72 31.32

30.93

31.94

31.28 30.61 29.95

29.28

714'601 -

717'000

59'550.05 -

59'750

330.84 - 331.94

35.37

34.71

34.07 33.42

32.78

32.14

32.32

31.66 31.00 30.33 29.67

29.01

32.91

32.52 32.13 31.74 31.35

30.95

31.97

31.31 30.64 29.98

29.32

717'001 -

719'400

59'750.05 -

59'950

331.95 - 333.06

35.39

34.73

34.09 33.45

32.81

32.17

32.35

31.69 31.03 30.37 29.71

29.04

32.93

32.55 32.16 31.77 31.38

30.98

31.99

31.33 30.67 30.01

29.35

719'401 -

721'800

59'950.05 -

60'150

333.07 - 334.17

35.41

34.75

34.11 33.47

32.83

32.19

32.37

31.71 31.05 30.40 29.74

29.08

32.95

32.57 32.18 31.79 31.40

31.01

32.02

31.36 30.70 30.04

29.39

721'801 -

724'200

60'150.05 -

60'350

334.18 - 335.28

35.43

34.78

34.13 33.49

32.86

32.22

32.39

31.74 31.08 30.43 29.77

29.11

32.97

32.59 32.20 31.82 31.43

31.04

32.04

31.39 30.73 30.08

29.42

724'201 -

726'600

60'350.05 -

60'550

335.29 - 336.39

35.45

34.80

34.15 33.52

32.88

32.25

32.42

31.76 31.11 30.46 29.80

29.15

32.99

32.61 32.23 31.84 31.45

31.06

32.07

31.42 30.76 30.11

29.45

726'601 -

729'000

60'550.05 -

60'750

336.40 - 337.50

35.46

34.82

34.17 33.54

32.91

32.27

32.44

31.79 31.14 30.49 29.83

29.18

33.01

32.63 32.25 31.87 31.48

31.09

32.09

31.44 30.79 30.14

29.49

729'001 -

731'400

60'750.05 -

60'950

337.51 - 338.61

35.48

34.84

34.19 33.56

32.93

32.30

32.46

31.81 31.16 30.51 29.87

29.22

33.03

32.65 32.27 31.89 31.50

31.12

32.12

31.47 30.82 30.17

29.52

731'401 -

733'800

60'950.05 -

61'150

338.62 - 339.72

35.50

34.86

34.22 33.59

32.96

32.33

32.49

31.84 31.19 30.55 29.90

29.25

33.05

32.67 32.29 31.91 31.53

31.15

32.14

31.50 30.85 30.20

29.55

733'801 -

736'200

61'150.05 -

61'350

339.73 - 340.83

35.52

34.88

34.24 33.61

32.98

32.35

32.51

31.86 31.22 30.57 29.93

29.28

33.07

32.70 32.32 31.94 31.56

31.17

32.17

31.52 30.88 30.23

29.58

736'201 -

738'600

61'350.05 -

61'550

340.84 - 341.94

35.54

34.90

34.26 33.63

33.00

32.38

32.53

31.89 31.25 30.60 29.96

29.32

33.09

32.72 32.34 31.96 31.58

31.20

32.19

31.55 30.90 30.26

29.62

738'601 -

741'000

61'550.05 -

61'750

341.95 - 343.06

35.56

34.92

34.29 33.65

33.03

32.41

32.56

31.91 31.27 30.63 29.99

29.35

33.11

32.74 32.36 31.98 31.60

31.22

32.21

31.57 30.93 30.29

29.65

741'001 -

743'400

61'750.05 -

61'950

343.07 - 344.17

35.58

34.94

34.31 33.68

33.05

32.43

32.58

31.94 31.30 30.66 30.02

29.38

33.13

32.76 32.38 32.01 31.63

31.25

32.24

31.60 30.96 30.32

29.68

743'401 -

745'800

61'950.05 -

62'150

344.18 - 345.28

35.59

34.96

34.33 33.70

33.08

32.46

32.60

31.96 31.33 30.69 30.05

29.41

33.15

32.78 32.41 32.03 31.65

31.28

32.26

31.62 30.99 30.35

29.71

745'801 -

748'200

62'150.05 -

62'350

345.29 - 346.39

35.61

34.98

34.35 33.72

33.10

32.49

32.62

31.99 31.35 30.72 30.08

29.45

33.17

32.80 32.43 32.05 31.68

31.30

32.28

31.65 31.01 30.38

29.74

748'201 -

750'600

62'350.05 -

62'550

346.40 - 347.50

35.63

35.00

34.38 33.75

33.12

32.51

32.64

32.01 31.38 30.75 30.11

29.48

33.19

32.82 32.45 32.08 31.70

31.33

32.31

31.67 31.04 30.41

29.78

750'601 -

753'000

62'550.05 -

62'750

347.51 - 348.61

35.65

35.02

34.40 33.77

33.15

32.54

32.67

32.03 31.40 30.77 30.14

29.51

33.21

32.84 32.47 32.10 31.73

31.35

32.33

31.70 31.07 30.44

29.81

753'001 -

755'400

62'750.05 -

62'950

348.62 - 349.72

35.67

35.04

34.42 33.79

33.17

32.56

32.69

32.06 31.43 30.80 30.17

29.54

33.22

32.86 32.49 32.12 31.75

31.38

32.35

31.72 31.09 30.47

29.84

755'401 -

757'800

62'950.05 -

63'150

349.73 - 350.83

35.68

35.06

34.44 33.82

33.20

32.59

32.71

32.08 31.46 30.83 30.20

29.58

33.24

32.88 32.51 32.15 31.78

31.40

32.38

31.75 31.12 30.49

29.87

757'801 -

760'200

63'150.05 -

63'350

350.84 - 351.94

35.70

35.08

34.46 33.84

33.22

32.61

32.73

32.11 31.48 30.86 30.23

29.61

33.26

32.90 32.53 32.17 31.80

31.43

32.40

31.77 31.15 30.52

29.90

760'201 -

762'600

63'350.05 -

63'550

351.95 - 353.06

35.72

35.10

34.48 33.87

33.25

32.63

32.75

32.13 31.51 30.88 30.26

29.64

33.28

32.92 32.55 32.19 31.82

31.45

32.42

31.80 31.17 30.55

29.93

762'601 -

765'000

63'550.05 -

63'750

353.07 - 354.17

35.74

35.12

34.51 33.89

33.27

32.66

32.77

32.15 31.53 30.91 30.29

29.67

33.30

32.94 32.57 32.21 31.84

31.48

32.44

31.82 31.20 30.58

29.96

765'001 -

767'400

63'750.05 -

63'950

354.18 - 355.28

35.75

35.14

34.53 33.91

33.30

32.68

32.79

32.17 31.56 30.94 30.32

29.70

33.32

32.96 32.60 32.23 31.87

31.50

32.46

31.85 31.23 30.61

29.99

767'401 -

769'800

63'950.05 -

64'150

355.29 - 356.39

35.77

35.16

34.55 33.93

33.32

32.71

32.81

32.20 31.58 30.96 30.35

29.73

33.34

32.98 32.62 32.25 31.89

31.53

32.49

31.87 31.25 30.63

30.02

Barème Impôt Source 2014 - République

et Canton de Genève

- Novembre 2013

13

TRANCHES BAREMES IMPOTS A LA SOURCE

2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F

F

F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

769'801 -

772'200

64'150.05 -

64'350

356.40 - 357.50

35.79

35.18

34.57 33.96

33.35

32.74

32.84

32.22 31.61 30.99 30.38

29.76

33.35

33.00 32.64 32.28 31.91

31.55

32.51

31.89 31.28 30.66

30.05

772'201 -

774'600

64'350.05 -

64'550

357.51 - 358.61

35.80

35.20

34.59 33.98

33.37

32.76

32.86

32.24 31.63 31.02 30.40

29.79

33.37

33.02 32.66 32.30 31.94

31.58

32.53

31.92 31.30 30.69

30.08

774'601 -

777'000

64'550.05 -

64'750

358.62 - 359.72

35.82

35.21

34.61 34.00

33.40

32.79

32.88

32.26 31.65 31.04 30.43

29.82

33.39

33.03 32.68 32.32 31.96

31.60

32.55

31.94 31.33 30.72

30.11

777'001 -

779'400

64'750.05 -

64'950

359.73 - 360.83

35.84

35.23

34.63 34.03

33.42

32.82

32.90

32.29 31.68 31.07 30.46

29.85

33.41

33.05 32.70 32.34 31.98

31.62

32.57

31.96 31.35 30.75

30.14

779'401 -

781'800

64'950.05 -

65'150

360.84 - 361.94

35.85

35.25

34.65 34.05

33.44

32.84

32.92

32.31 31.70 31.10 30.49

29.88

33.43

33.07 32.72 32.36 32.01

31.65

32.59

31.99 31.38 30.77

30.16

781'801 -

784'200

65'150.05 -

65'350

361.95 - 363.06

35.87

35.27

34.67 34.07

33.47

32.87

32.94

32.33 31.73 31.12 30.51

29.91

33.44

33.09 32.74 32.38 32.03

31.67

32.61

32.01 31.40 30.80

30.19

784'201 -

786'600

65'350.05 -

65'550

363.07 - 364.17

35.89

35.29

34.69 34.09

33.49

32.89

32.96

32.35 31.75 31.15 30.54

29.94

33.46

33.11 32.76 32.40 32.05

31.69

32.64

32.03 31.43 30.83

30.22

786'601 -

789'000

65'550.05 -

65'750

364.18 - 365.28

35.90

35.31

34.71 34.11

33.52

32.92

32.98

32.38 31.77 31.17 30.57

29.97

33.48

33.13 32.78 32.43 32.07

31.72

32.66

32.06 31.45 30.85

30.25

789'001 -

791'400

65'750.05 -

65'950

365.29 - 366.39

35.92

35.32

34.73 34.13

33.54

32.94

33.00

32.40 31.80 31.20 30.60

30.00

33.49

33.15 32.80 32.45 32.09

31.74

32.68

32.08 31.48 30.88

30.28

791'401 -

793'800

65'950.05 -

66'150

366.40 - 367.50

35.93

35.34

34.75 34.15

33.56

32.97

33.02

32.42 31.82 31.22 30.62

30.02

33.51

33.16 32.82 32.47 32.11

31.76

32.70

32.10 31.50 30.90

30.30

793'801 -

796'200

66'150.05 -

66'350

367.51 - 368.61

35.95

35.36

34.77 34.18

33.59

32.99

33.04

32.44 31.84 31.25 30.65

30.05

33.53

33.18 32.84 32.49 32.14

31.79

32.72

32.12 31.53 30.93

30.33

796'201 -

798'600

66'350.05 -

66'550

368.62 - 369.72

35.97

35.38

34.79 34.20

33.61

33.02

33.06

32.46 31.87 31.27 30.68

30.08

33.55

33.20 32.85 32.51 32.16

31.81

32.74

32.14 31.55 30.95

30.36

798'601 -

801'000

66'550.05 -

66'750

369.73 - 370.83

35.98

35.39

34.81 34.22

33.63

33.04

33.07

32.48 31.89 31.30 30.70

30.11

33.56

33.22 32.87 32.53 32.18

31.83

32.76

32.17 31.57 30.98

30.39

801'001 -

803'400

66'750.05 -

66'950

370.84 - 371.94

36.00

35.41

34.83 34.24

33.65

33.07

33.09

32.50 31.91 31.32 30.73

30.14

33.58

33.24 32.89 32.55 32.20

31.85

32.78

32.19 31.60 31.01

30.42

803'401 -

805'800

66'950.05 -

67'150

371.95 - 373.06

36.01

35.43

34.85 34.26

33.68

33.09

33.11

32.52 31.93 31.35 30.76

30.17

33.60

33.25 32.91 32.57 32.22

31.88

32.80

32.21 31.62 31.03

30.44

805'801 -

808'200

67'150.05 -

67'350

373.07 - 374.17

36.03

35.45

34.86 34.28

33.70

33.12

33.13

32.54 31.96 31.37 30.78

30.19

33.61

33.27 32.93 32.59 32.24

31.90

32.82

32.23 31.64 31.06

30.47

808'201 -

810'600

67'350.05 -

67'550

374.18 - 375.28

36.05

35.46

34.88 34.30

33.72

33.14

33.15

32.57 31.98 31.39 30.81

30.22

33.63

33.29 32.95 32.61 32.26

31.92

32.84

32.25 31.67 31.08

30.50

810'601 -

813'000

67'550.05 -

67'750

375.29 - 376.39

36.06

35.48

34.90 34.32

33.74

33.16

33.17

32.59 32.00 31.42 30.83

30.25

33.65

33.31 32.97 32.63 32.28

31.94

32.86

32.27 31.69 31.11

30.52

813'001 -

815'400

67'750.05 -

67'950

376.40 - 377.50

36.08

35.50

34.92 34.34

33.76

33.19

33.19

32.61 32.02 31.44 30.86

30.28

33.66

33.32 32.99 32.65 32.30

31.96

32.88

32.30 31.71 31.13

30.55

815'401 -

817'800

67'950.05 -

68'150

377.51 - 378.61

36.09

35.52

34.94 34.36

33.79

33.21

33.21

32.63 32.05 31.47 30.89

30.30

33.68

33.34 33.00 32.66 32.32

31.98

32.90

32.32 31.74 31.16

30.58

817'801 -

820'200

68'150.05 -

68'350

378.62 - 379.72

36.11

35.53

34.96 34.38

33.81

33.23

33.23

32.65 32.07 31.49 30.91

30.33

33.69

33.36 33.02 32.69 32.35

32.01

32.92

32.34 31.76 31.18

30.60

820'201 -

822'600

68'350.05 -

68'550

379.73 - 380.83

36.12

35.55

34.98 34.40

33.83

33.26

33.24

32.67 32.09 31.51 30.93

30.36

33.71

33.38 33.04 32.70 32.37

32.03

32.94

32.36 31.78 31.20

30.63

822'601 -

825'000

68'550.05 -

68'750

380.84 - 381.94

36.14

35.57

34.99 34.42

33.85

33.28

33.26

32.69 32.11 31.54 30.96

30.38

33.73

33.39 33.06 32.72 32.39

32.05

32.96

32.38 31.81 31.23

30.65

825'001 -

827'400

68'750.05 -

68'950

381.95 - 383.06

36.15

35.58

35.01 34.44

33.87

33.30

33.28

32.71 32.13 31.56 30.98

30.41

33.74

33.41 33.08 32.74 32.41

32.07

32.97

32.40 31.83 31.25

30.68

827'401 -

829'800

68'950.05 -

69'150

383.07 - 384.17

36.17

35.60

35.03 34.46

33.89

33.33

33.30

32.73 32.15 31.58 31.01

30.44

33.76

33.43 33.09 32.76 32.43

32.09

32.99

32.42 31.85 31.28

30.70

829'801 -

832'200

69'150.05 -

69'350

384.18 - 385.28

36.18

35.61

35.05 34.48

33.92

33.35

33.32

32.75 32.18 31.61 31.03

30.46

33.77

33.44 33.11 32.78 32.45

32.11

33.01

32.44 31.87 31.30

30.73

832'201 -

834'600

69'350.05 -

69'550

385.29 - 386.39

36.19

35.63

35.07 34.50

33.94

33.37

33.33

32.77 32.20 31.63 31.06

30.49

33.79

33.46 33.13 32.80 32.47

32.13

33.03

32.46 31.89 31.32

30.76

834'601 -

837'000

69'550.05 -

69'750

386.40 - 387.50

36.21

35.65

35.08 34.52

33.96

33.40

33.35

32.78 32.22 31.65 31.08

30.51

33.80

33.48 33.15 32.82 32.49

32.15

33.05

32.48 31.91 31.35

30.78

837'001 -

839'400

69'750.05 -

69'950

387.51 - 388.61

36.22

35.66

35.10 34.54

33.98

33.42

33.37

32.80 32.24 31.67 31.11

30.54

33.82

33.49 33.16 32.84 32.50

32.17

33.07

32.50 31.94 31.37

30.80

839'401 -

841'800

69'950.05 -

70'150

388.62 - 389.72

36.24

35.68

35.12 34.56

34.00

33.44

33.39

32.82 32.26 31.69 31.13

30.57

33.84

33.51 33.18 32.85 32.53

32.19

33.09

32.52 31.96 31.39

30.83

841'801 -

844'200

70'150.05 -

70'350

389.73 - 390.83

36.25

35.70

35.14 34.58

34.02

33.46

33.41

32.84 32.28 31.72 31.16

30.59

33.86

33.53 33.20 32.87 32.55

32.22

33.11

32.54 31.98 31.42

30.86

844'201 -

846'600

70'350.05 -

70'550

390.84 - 391.94

36.27

35.72

35.16 34.60

34.05

33.49

33.43

32.87 32.31 31.74 31.18

30.62

33.88

33.55 33.22 32.90 32.57

32.24

33.13

32.57 32.01 31.45

30.88

846'601 -

849'000

70'550.05 -

70'750

391.95 - 393.06

36.29

35.74

35.18 34.63

34.07

33.52

33.45

32.89 32.33 31.77 31.21

30.65

33.90

33.57 33.24 32.92 32.59

32.26

33.15

32.59 32.03 31.47

30.91

849'001 -

851'400

70'750.05 -

70'950

393.07 - 394.17

36.31

35.76

35.20 34.65

34.10

33.54

33.47

32.91 32.36 31.80 31.24

30.68

33.92

33.59 33.27 32.94 32.62

32.29

33.17

32.62 32.06 31.50

30.94

851'401 -

853'800

70'950.05 -

71'150

394.18 - 395.28

36.33

35.78

35.23 34.67

34.12

33.57

33.49

32.94 32.38 31.82 31.27

30.71

33.94

33.61 33.29 32.96 32.64

32.31

33.20

32.64 32.08 31.53

30.97

853'801 -

856'200

71'150.05 -

71'350

395.29 - 396.39

36.35

35.80

35.25 34.70

34.15

33.60

33.52

32.96 32.41 31.85 31.30

30.74

33.96

33.63 33.31 32.99 32.66

32.34

33.22

32.67 32.11 31.56

31.00

856'201 -

858'600

71'350.05 -

71'550

396.40 - 397.50

36.37

35.82

35.27 34.72

34.17

33.62

33.54

32.98 32.43 31.88 31.32

30.77

33.99

33.66 33.33 33.01 32.69

32.36

33.24

32.69 32.14 31.58

31.03

858'601 -

861'000

71'550.05 -

71'750

397.51 - 398.61

36.39

35.84

35.29 34.74

34.20

33.65

33.56

33.01 32.45 31.90 31.35

30.80

34.01

33.68 33.35 33.03 32.71

32.39

33.26

32.71 32.16 31.61

31.06

861'001 -

863'400

71'750.05 -

71'950

398.62 - 399.72

36.41

35.86

35.31 34.77

34.22

33.68

33.58

33.03 32.48 31.93 31.38

30.83

34.03

33.70 33.37 33.05 32.73

32.41

33.29

32.74 32.19 31.64

31.09

863'401 -

865'800

71'950.05 -

72'150

399.73 - 400.83

36.42

35.88

35.34 34.79

34.25

33.70

33.60

33.05 32.50 31.96 31.41

30.86

34.05

33.72 33.40 33.08 32.76

32.44

33.31

32.76 32.21 31.66

31.11

865'801 -

868'200

72'150.05 -

72'350

400.84 - 401.94

36.44

35.90

35.36 34.81

34.27

33.73

33.62

33.07 32.53 31.98 31.43

30.89

34.07

33.75 33.42 33.10 32.78

32.46

33.33

32.78 32.24 31.69

31.14

868'201 -

870'600

72'350.05 -

72'550

401.95 - 403.06

36.45

35.92

35.38 34.84

34.30

33.76

33.64

33.10 32.55 32.01 31.46

30.92

34.09

33.77 33.44 33.12 32.80

32.48

33.35

32.81 32.26 31.72

31.17

870'601 -

873'000

72'550.05 -

72'750

403.07 - 404.17

36.46

35.94

35.40 34.86

34.32

33.78

33.66

33.12 32.58 32.03 31.49

30.94

34.11

33.79 33.47 33.14 32.83

32.51

33.37

32.83 32.29 31.74

31.20

873'001 -

875'400

72'750.05 -

72'950

404.18 - 405.28

36.48

35.95

35.42 34.88

34.34

33.81

33.68

33.14 32.60 32.06 31.51

30.97

34.14

33.81 33.49 33.16 32.85

32.53

33.40

32.85 32.31 31.77

31.23

875'401 -

877'800

72'950.05 -

73'150

405.29 - 406.39

36.49

35.97

35.44 34.90

34.37

33.83

33.70

33.16 32.62 32.08 31.54

31.00

34.16

33.83 33.51 33.19 32.87

32.55

33.42

32.88 32.33 31.79

31.25

877'801 -

880'200

73'150.05 -

73'350

406.40 - 407.50

36.51

35.98

35.46 34.93

34.39

33.86

33.73

33.19 32.65 32.11 31.57

31.03

34.18

33.86 33.53 33.21 32.89

32.58

33.44

32.90 32.36 31.82

31.28

880'201 -

882'600

73'350.05 -

73'550

407.51 - 408.61

36.52

36.00

35.48 34.95

34.41

33.88

33.75

33.21 32.67 32.13 31.59

31.06

34.20

33.88 33.56 33.23 32.91

32.60

33.46

32.92 32.38 31.85

31.31

882'601 -

885'000

73'550.05 -

73'750

408.62 - 409.72

36.53

36.01

35.50 34.97

34.44

33.91

33.77

33.23 32.69 32.16 31.62

31.08

34.22

33.90 33.58 33.26 32.94

32.62

33.48

32.94 32.41 31.87

31.33

885'001 -

887'400

73'750.05 -

73'950

409.73 - 410.83

36.55

36.03

35.51 34.99

34.46

33.93

33.79

33.25 32.72 32.18 31.65

31.11

34.24

33.92 33.60 33.28 32.96

32.65

33.50

32.97 32.43 31.90

31.36

887'401 -

889'800

73'950.05 -

74'150

410.84 - 411.94

36.56

36.04

35.53 35.01

34.48

33.96

33.81

33.27 32.74 32.21 31.67

31.14

34.26

33.94 33.62 33.30 32.98

32.67

33.52

32.99 32.46 31.92

31.39

889'801 -

892'200

74'150.05 -

74'350

411.95 - 413.06

36.57

36.06

35.54 35.03

34.51

33.98

33.83

33.29 32.76 32.23 31.70

31.16

34.28

33.96 33.64 33.33 33.01

32.69

33.54

33.01 32.48 31.95

31.41

892'201 -

894'600

74'350.05 -

74'550

413.07 - 414.17

36.59

36.07

35.56 35.05

34.53

34.00

33.85

33.32 32.79 32.25 31.72

31.19

34.30

33.98 33.67 33.35 33.03

32.71

33.56

33.03 32.50 31.97

31.44

894'601 -

897'000

74'550.05 -

74'750

414.18 - 415.28

36.60

36.09

35.58 35.07

34.55

34.03

33.87

33.34 32.81 32.28 31.75

31.22

34.32

34.00 33.69 33.37 33.05

32.74

33.58

33.06 32.53 32.00

31.47

897'001 -

899'400

74'750.05 -

74'950

415.29 - 416.39

36.61

36.10

35.59 35.08

34.57

34.05

33.89

33.36 32.83 32.30 31.77

31.25

34.34

34.02 33.71 33.39 33.08

32.76

33.60

33.08 32.55 32.02

31.49

899'401 -

901'800

74'950.05 -

75'150

416.40 - 417.50

36.63

36.12

35.61 35.10

34.59

34.08

33.91

33.38 32.85 32.33 31.80

31.27

34.36

34.04 33.73 33.42 33.10

32.78

33.63

33.10 32.57 32.05

31.52

Barème Impôt Source 2014 - République

et Canton de Genève

- Novembre 2013

14

TRANCHES BAREMES IMPOTS A LA SOURCE 2014

TAUX BAREMES IMPOTS A LA SOURCE 2014

A0

A1 *

A2 * A3 *

A4 *

A5 *

B0

B1 B2 B3 B4

B5

C0

C1 C2 C3 C4

C5

H1

H2 H3 H4

H5

Année Mois A l'heure

Personne seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

F F F

0 enf.

%

1 enf.

%

2 enf. 3 enf.

% %

4 enf.

%

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

901'801 - 904'200 75'150.05 - 75'350 417.51 - 418.61

36.64

36.13

35.63 35.12

34.61

34.10

33.93

33.40 32.87 32.35 31.82

31.30

34.38

34.07 33.75 33.44 33.12

32.81

33.65

33.12 32.60 32.07

31.54

904'201 - 906'600 75'350.05 - 75'550 418.62 - 419.72

36.65

36.15

35.64 35.13

34.63

34.12

33.95

33.42 32.90 32.37 31.85

31.33

34.40

34.09 33.77 33.46 33.15

32.83

33.67

33.14 32.62 32.09

31.57

906'601 - 909'000 75'550.05 - 75'750 419.73 - 420.83

36.67

36.16

35.66 35.15

34.65

34.14

33.97

33.44 32.92 32.40 31.87

31.35

34.42

34.11 33.79 33.48 33.17

32.85

33.69

33.16 32.64 32.12

31.60

909'001 - 911'400 75'750.05 - 75'950 420.84 - 421.94

36.68

36.18

35.67 35.17

34.67

34.16

34.00

33.46 32.94 32.42 31.90

31.38

34.44

34.13 33.82 33.51 33.19

32.88

33.71

33.18 32.66 32.14

31.62

911'401 - 913'800 75'950.05 - 76'150 421.95 - 423.06

36.69

36.19

35.69 35.18

34.68

34.18

34.02

33.49 32.96 32.44 31.92

31.40

34.45

34.15 33.84 33.53 33.22

32.90

33.73

33.21 32.69 32.17

31.65

913'801 - 916'200 76'150.05 - 76'350 423.07 - 424.17

36.70

36.20

35.70 35.20

34.70

34.20

34.04

33.51 32.98 32.47 31.95

31.43

34.47

34.17 33.86 33.55 33.24

32.93

33.75

33.23 32.71 32.19

31.67

916'201 - 918'600 76'350.05 - 76'550 424.18 - 425.28

36.72

36.22

35.72 35.22

34.72

34.22

34.06

33.53 33.01 32.49 31.97

31.46

34.49

34.19 33.88 33.57 33.26

32.95

33.78

33.25 32.73 32.21

31.70

918'601 - 921'000 76'550.05 - 76'750 425.29 - 426.39

36.73

36.23

35.73 35.23

34.74

34.24

34.08

33.55 33.03 32.51 32.00

31.48

34.51

34.21 33.90 33.59 33.28

32.97

33.80

33.27 32.75 32.24

31.72

921'001 - 923'400 76'750.05 - 76'950 426.40 - 427.50

36.74

36.24

35.75 35.25

34.75

34.26

34.10

33.57 33.05 32.53 32.02

31.51

34.53

34.22 33.92 33.61 33.30

33.00

33.82

33.29 32.77 32.26

31.75

923'401 - 925'800 76'950.05 - 77'150 427.51 - 428.61

36.75

36.26

35.76 35.27

34.77

34.28

34.12

33.60 33.07 32.56 32.04

31.53

34.55

34.25 33.94 33.63 33.33

33.02

33.84

33.32 32.80 32.28

31.77

925'801 - 928'200 77'150.05 - 77'350 428.62 - 429.72

36.77

36.27

35.78 35.28

34.79

34.30

34.14

33.62 33.10 32.58 32.07

31.56

34.57

34.26 33.96 33.66 33.35

33.04

33.86

33.34 32.82 32.31

31.80

928'201 - 930'600 77'350.05 - 77'550 429.73 - 430.83

36.78

36.29

35.79 35.30

34.81

34.31

34.16

33.64 33.12 32.60 32.09

31.58

34.59

34.28 33.98 33.68 33.37

33.06

33.88

33.36 32.84 32.33

31.82

930'601 - 933'000 77'550.05 - 77'750 430.84 - 431.94

36.79

36.30

35.81 35.32

34.82

34.33

34.18

33.66 33.14 32.62 32.12

31.61

34.60

34.30 34.00 33.70 33.39

33.09

33.91

33.39 32.87 32.35

31.84

933'001 - 935'400 77'750.05 - 77'950 431.95 - 433.06

36.80

36.31

35.82 35.33

34.84

34.35

34.20

33.68 33.17 32.65 32.14

31.63

34.62

34.32 34.02 33.72 33.42

33.11

33.93

33.41 32.89 32.38

31.87

935'401 - 937'800 77'950.05 - 78'150 433.07 - 434.17

36.81

36.33

35.84 35.35

34.86

34.37

34.22

33.70 33.19 32.67 32.16

31.65

34.64

34.34 34.04 33.74 33.44

33.13

33.95

33.43 32.91 32.40

31.89

937'801 - 940'200 78'150.05 - 78'350 434.18 - 435.28

36.83

36.34

35.85 35.36

34.88

34.39

34.24

33.73 33.21 32.70 32.19

31.68

34.66

34.36 34.06 33.76 33.46

33.15

33.97

33.45 32.94 32.42

31.92

940'201 - 942'600 78'350.05 - 78'550 435.29 - 436.39

36.84

36.35

35.87 35.38

34.89

34.41

34.26

33.75 33.23 32.72 32.21

31.70

34.68

34.38 34.08 33.78 33.48

33.18

33.99

33.47 32.96 32.45

31.94

942'601 - 945'000 78'550.05 - 78'750 436.40 - 437.50

36.85

36.37

35.88 35.40

34.91

34.42

34.28

33.77 33.26 32.74 32.23

31.73

34.70

34.40 34.10 33.80 33.50

33.20

34.01

33.50 32.98 32.47

31.96

945'001 - 947'400 78'750.05 - 78'950 437.51 - 438.61

36.86

36.38

35.90 35.41

34.93

34.44

34.30

33.79 33.28 32.77 32.26

31.75

34.71

34.42 34.12 33.82 33.52

33.22

34.03

33.52 33.01 32.49

31.99

947'401 - 949'800 78'950.05 - 79'150 438.62 - 439.72

36.88

36.39

35.91 35.43

34.94

34.46

34.32

33.81 33.30 32.79 32.28

31.78

34.73

34.44 34.14 33.84 33.54

33.24

34.05

33.54 33.03 32.52

32.01

949'801 - 952'200 79'150.05 - 79'350 439.73 - 440.83

36.89

36.40

35.92 35.44

34.96

34.48

34.34

33.83 33.32 32.81 32.30

31.80

34.75

34.45 34.16 33.86 33.56

33.27

34.07

33.56 33.05 32.54

32.03

952'201 - 954'600 79'350.05 - 79'550 440.84 - 441.94

36.90

36.42

35.94 35.46

34.98

34.50

34.36

33.85 33.35 32.84 32.33

31.82

34.77

34.47 34.18 33.88 33.58

33.29

34.09

33.58 33.07 32.57

32.06

954'601 - 957'000 79'550.05 - 79'750 441.95 - 443.06

36.91

36.43

35.95 35.47

34.99

34.51

34.38

33.87 33.37 32.86 32.35

31.85

34.78

34.49 34.20 33.90 33.61

33.31

34.11

33.60 33.10 32.59

32.08

957'001 - 959'400 79'750.05 - 79'950 443.07 - 444.17

36.92

36.44

35.97 35.49

35.01

34.53

34.40

33.89 33.39 32.88 32.38

31.87

34.80

34.51 34.22 33.92 33.63

33.33

34.13

33.62 33.12 32.61

32.11

959'401 - 961'800 79'950.05 - 80'150 444.18 - 445.28

36.93

36.46

35.98 35.50

35.03

34.55

34.42

33.91 33.41 32.91 32.40

31.90

34.82

34.53 34.23 33.94 33.65

33.35

34.15

33.64 33.14 32.64

32.13

961'801 - 964'200 80'150.05 - 80'350 445.29 - 446.39

36.95

36.47

35.99 35.52

35.04

34.57

34.44

33.93 33.43 32.93 32.43

31.92

34.84

34.55 34.25 33.96 33.67

33.37

34.17

33.67 33.16 32.66

32.16

964'201 - 966'600 80'350.05 - 80'550 446.40 - 447.50

36.96

36.48

36.01 35.53

35.06

34.58

34.46

33.95 33.45 32.95 32.45

31.95

34.85

34.56 34.27 33.98 33.69

33.39

34.19

33.69 33.19 32.68

32.18

966'601 - 969'000 80'550.05 - 80'750 447.51 - 448.61

36.97

36.49

36.02 35.55

35.07

34.60

34.47

33.97 33.47 32.97 32.47

31.97

34.87

34.58 34.29 34.00 33.71

33.42

34.21

33.71 33.21 32.71

32.21

969'001 - 971'400 80'750.05 - 80'950 448.62 - 449.72

36.98

36.51

36.04 35.56

35.09

34.62

34.49

33.99 33.50 33.00 32.50

32.00

34.89

34.60 34.31 34.02 33.73

33.44

34.23

33.73 33.23 32.73

32.23

971'401 - 973'800 80'950.05 - 81'150 449.73 - 450.83

36.99

36.52

36.05 35.58

35.11

34.64

34.51

34.01 33.52 33.02 32.52

32.02

34.90

34.62 34.33 34.04 33.75

33.46

34.25

33.75 33.25 32.75

32.26

973'801 - 976'200 81'150.05 - 81'350 450.84 - 451.94

37.00

36.53

36.06 35.59

35.12

34.65

34.53

34.03 33.54 33.04 32.54

32.05

34.92

34.63 34.35 34.06 33.77

33.48

34.27

33.77 33.27 32.78

32.28

976'201 - 978'600 81'350.05 - 81'550 451.95 - 453.06

37.01

36.54

36.08 35.61

35.14

34.67

34.55

34.05 33.56 33.06 32.57

32.07

34.94

34.65 34.36 34.08 33.79

33.50

34.29

33.79 33.29 32.80

32.30

978'601 - 981'000 81'550.05 - 81'750 453.07 - 454.17

37.02

36.56

36.09 35.62

35.15

34.69

34.57

34.07 33.58 33.09 32.59

32.10

34.96

34.67 34.38 34.10 33.81

33.52

34.30

33.81 33.32 32.82

32.33

981'001 - 983'400 81'750.05 - 81'950 454.18 - 455.28

37.03

36.57

36.10 35.64

35.17

34.70

34.59

34.09 33.60 33.11 32.61

32.12

34.97

34.69 34.40 34.12 33.83

33.54

34.32

33.83 33.34 32.84

32.35

983'401 - 985'800 81'950.05 - 82'150 455.29 - 456.39

37.05

36.58

36.12 35.65

35.19

34.72

34.60

34.11 33.62 33.13 32.64

32.15

34.99

34.70 34.42 34.13 33.85

33.56

34.34

33.85 33.36 32.87

32.38

985'801 - 988'200 82'150.05 - 82'350 456.40 - 457.50

37.06

36.59

36.13 35.66

35.20

34.74

34.62

34.13 33.64 33.15 32.66

32.17

35.00

34.72 34.44 34.15 33.87

33.58

34.36

33.87 33.38 32.89

32.40

988'201 - 990'600 82'350.05 - 82'550 457.51 - 458.61

37.07

36.60

36.14 35.68

35.22

34.75

34.64

34.15 33.66 33.17 32.68

32.19

35.02

34.74 34.46 34.17 33.89

33.60

34.38

33.89 33.40 32.91

32.42

990'601 - 993'000 82'550.05 - 82'750 458.62 - 459.72

37.08

36.62

36.16 35.69

35.23

34.77

34.66

34.17 33.68 33.19 32.71

32.22

35.03

34.76 34.47 34.19 33.91

33.62

34.40

33.91 33.42 32.93

32.45

993'001 - 995'400 82'750.05 - 82'950 459.73 - 460.83

37.09

36.63

36.17 35.71

35.25

34.79

34.68

34.19 33.70 33.22 32.73

32.24

35.04

34.77 34.49 34.21 33.93

33.64

34.42

33.93 33.44 32.96

32.47

995'401 - 997'800 82'950.05 - 83'150 460.84 - 461.94

37.10

36.64

36.18 35.72

35.26

34.80

34.69

34.21 33.72 33.24 32.75

32.26

35.06

34.79 34.51 34.23 33.94

33.66

34.43

33.95 33.46 32.98

32.49

Dès 997'801 Dès 83'150.05 Dès 461.95

37.11

36.65

36.19 35.73

35.28

34.82

34.71

34.23 33.74 33.26 32.77

32.29

35.07

34.80 34.53 34.25 33.96

33.68

34.45

33.97 33.48 33.00

32.51

Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013

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