Barème ICC de l'impôt à la source sur les prestations en capital 2024
Barème 2024 des impôts cantonaux et communaux à la source sur les prestations de prévoyance | |||||
en capital selon art. 45 LIPP, 10 et 11 LISP incluant les centimes additionnels cantonaux (48.5 | %) | ||||
et les centimes additionnels communaux (43.76 %) | |||||
Prestation en capital Taux | Prestation en | capital Taux | Prestation en | capital | Taux | |||
fr. | % | fr. | % | fr. | % | |||
1 - | 18'500 | 0.00 | 23'701 - | 23'800 | 0.65 | 29'001 - | 29'100 | 1.19 |
18'501 - | 18'600 | 0.02 | 23'801 - | 23'900 | 0.66 | 29'101 - | 29'200 | 1.20 |
18'601 - | 18'700 | 0.03 | 23'901 - | 24'000 | 0.67 | 29'201 - | 29'300 | 1.21 |
18'701 - | 18'800 | 0.05 | 24'001 - | 24'100 | 0.68 | 29'301 - | 29'400 | 1.22 |
18'801 - | 18'900 | 0.06 | 24'101 - | 24'200 | 0.69 | 29'401 - | 29'500 | 1.23 |
18'901 - | 19'000 | 0.08 | 24'201 - | 24'300 | 0.70 | 29'501 - | 29'600 | 1.24 |
19'001 - | 19'100 | 0.09 | 24'301 - | 24'400 | 0.71 | 29'601 - | 29'700 | 1.25 |
19'101 - | 19'200 | 0.10 | 24'401 - | 24'500 | 0.72 | 29'701 - | 29'800 | 1.26 |
19'201 - | 19'300 | 0.12 | 24'501 - | 24'600 | 0.73 | 29'801 - | 29'900 | 1.27 |
19'301 - | 19'400 | 0.13 | 24'601 - | 24'700 | 0.74 | 29'901 - | 30'000 | 1.28 |
19'401 - | 19'500 | 0.15 | 24'701 - | 24'800 | 0.75 | 30'001 - | 30'100 | 1.29 |
19'501 - | 19'600 | 0.16 | 24'801 - | 24'900 | 0.76 | 30'101 - | 30'200 | 1.30 |
19'601 - | 19'700 | 0.17 | 24'901 - | 25'000 | 0.77 | 30'201 - | 30'300 | 1.31 |
19'701 - | 19'800 | 0.19 | 25'001 - | 25'100 | 0.78 | 30'301 - | 30'400 | 1.32 |
19'801 - | 19'900 | 0.20 | 25'101 - | 25'200 | 0.80 | 30'401 - | 30'600 | 1.33 |
19'901 - | 20'000 | 0.21 | 25'201 - | 25'300 | 0.81 | 30'601 - | 30'700 | 1.34 |
20'001 - | 20'100 | 0.23 | 25'301 - | 25'400 | 0.82 | 30'701 - | 30'800 | 1.35 |
20'101 - | 20'200 | 0.24 | 25'401 - | 25'500 | 0.83 | 30'801 - | 30'900 | 1.36 |
20'201 - | 20'300 | 0.25 | 25'501 - | 25'600 | 0.84 | 30'901 - | 31'000 | 1.37 |
20'301 - | 20'400 | 0.26 | 25'601 - | 25'700 | 0.85 | 31'001 - | 31'100 | 1.38 |
20'401 - | 20'500 | 0.28 | 25'701 - | 25'800 | 0.86 | 31'101 - | 31'200 | 1.39 |
20'501 - | 20'600 | 0.29 | 25'801 - | 25'900 | 0.87 | 31'201 - | 31'300 | 1.40 |
20'601 - | 20'700 | 0.30 | 25'901 - | 26'000 | 0.88 | 31'301 - | 31'400 | 1.41 |
20'701 - | 20'800 | 0.31 | 26'001 - | 26'100 | 0.89 | 31'401 - | 31'600 | 1.42 |
20'801 - | 20'900 | 0.32 | 26'101 - | 26'200 | 0.90 | 31'601 - | 31'700 | 1.43 |
20'901 - | 21'000 | 0.34 | 26'201 - | 26'300 | 0.91 | 31'701 - | 31'800 | 1.44 |
21'001 - | 21'100 | 0.35 | 26'301 - | 26'400 | 0.92 | 31'801 - | 31'900 | 1.45 |
21'101 - | 21'200 | 0.36 | 26'401 - | 26'500 | 0.93 | 31'901 - | 32'000 | 1.46 |
21'201 - | 21'300 | 0.37 | 26'501 - | 26'600 | 0.94 | 32'001 - | 32'100 | 1.47 |
21'301 - | 21'400 | 0.38 | 26'601 - | 26'700 | 0.95 | 32'101 - | 32'300 | 1.48 |
21'401 - | 21'500 | 0.39 | 26'701 - | 26'800 | 0.96 | 32'301 - | 32'400 | 1.49 |
21'501 - | 21'600 | 0.40 | 26'801 - | 26'900 | 0.97 | 32'401 - | 32'500 | 1.50 |
21'601 - | 21'700 | 0.41 | 26'901 - | 27'000 | 0.98 | 32'501 - | 32'600 | 1.51 |
21'701 - | 21'800 | 0.43 | 27'001 - | 27'100 | 0.99 | 32'601 - | 32'700 | 1.52 |
21'801 - | 21'900 | 0.44 | 27'101 - | 27'200 | 1.00 | 32'701 - | 32'900 | 1.53 |
21'901 - | 22'000 | 0.45 | 27'201 - | 27'300 | 1.01 | 32'901 - | 33'000 | 1.54 |
22'001 - | 22'100 | 0.46 | 27'301 - | 27'400 | 1.02 | 33'001 - | 33'100 | 1.55 |
22'101 - | 22'200 | 0.47 | 27'401 - | 27'500 | 1.03 | 33'101 - | 33'200 | 1.56 |
22'201 - | 22'300 | 0.48 | 27'501 - | 27'600 | 1.04 | 33'201 - | 33'400 | 1.57 |
22'301 - | 22'400 | 0.49 | 27'601 - | 27'700 | 1.05 | 33'401 - | 33'500 | 1.58 |
22'401 - | 22'500 | 0.50 | 27'701 - | 27'800 | 1.06 | 33'501 - | 33'600 | 1.59 |
22'501 - | 22'600 | 0.51 | 27'801 - | 27'900 | 1.07 | 33'601 - | 33'800 | 1.60 |
22'601 - | 22'700 | 0.53 | 27'901 - | 28'000 | 1.08 | 33'801 - | 33'900 | 1.61 |
22'701 - | 22'800 | 0.54 | 28'001 - | 28'100 | 1.09 | 33'901 - | 34'000 | 1.62 |
22'801 - | 22'900 | 0.55 | 28'101 - | 28'200 | 1.10 | 34'001 - | 34'200 | 1.63 |
22'901 - | 23'000 | 0.56 | 28'201 - | 28'300 | 1.11 | 34'201 - | 34'300 | 1.64 |
23'001 - | 23'100 | 0.57 | 28'301 - | 28'400 | 1.12 | 34'301 - | 34'400 | 1.65 |
23'101 - | 23'200 | 0.58 | 28'401 - | 28'500 | 1.13 | 34'401 - | 34'500 | 1.66 |
23'201 - | 23'300 | 0.59 | 28'501 - | 28'600 | 1.14 | 34'501 - | 34'700 | 1.67 |
23'301 - | 23'400 | 0.60 | 28'601 - | 28'700 | 1.15 | 34'701 - | 34'800 | 1.68 |
23'401 - | 23'500 | 0.62 | 28'701 - | 28'800 | 1.16 | 34'801 - | 34'900 | 1.69 |
23'501 - | 23'600 | 0.63 | 28'801 - | 28'900 | 1.17 | 34'901 - | 35'000 | 1.70 |
23'601 - | 23'700 | 0.64 | 28'901 - | 29'000 | 1.18 | 35'001 - | 35'200 | 1.71 |
Barème LPP 2024 – Part ICC – | République et Canton de Genève – novembre 2023 | Page : 1/5 | |||
Barème 2024 des impôts cantonaux et communaux à la source sur les prestations de prévoyance | |||||
en capital selon art. 45 LIPP, 10 et 11 LISP incluant les centimes additionnels cantonaux (48.5 | %) | ||||
et les centimes additionnels communaux (43.76 %) | |||||
Prestation en capital Taux | Prestation en | capital Taux | Prestation en | capital | Taux | |||
fr. | % | fr. | % | fr. | % | |||
35'201 - | 35'300 | 1.72 | 42'701 - | 42'900 | 2.25 | 52'301 - | 52'500 | 2.78 |
35'301 - | 35'400 | 1.73 | 42'901 - | 43'000 | 2.26 | 52'501 - | 52'800 | 2.79 |
35'401 - | 35'500 | 1.74 | 43'001 - | 43'200 | 2.27 | 52'801 - | 53'000 | 2.80 |
35'501 - | 35'700 | 1.75 | 43'201 - | 43'400 | 2.28 | 53'001 - | 53'200 | 2.81 |
35'701 - | 35'800 | 1.76 | 43'401 - | 43'500 | 2.29 | 53'201 - | 53'400 | 2.82 |
35'801 - | 35'900 | 1.77 | 43'501 - | 43'700 | 2.30 | 53'401 - | 53'600 | 2.83 |
35'901 - | 36'100 | 1.78 | 43'701 - | 43'800 | 2.31 | 53'601 - | 53'900 | 2.84 |
36'101 - | 36'200 | 1.79 | 43'801 - | 44'000 | 2.32 | 53'901 - | 54'100 | 2.85 |
36'201 - | 36'300 | 1.80 | 44'001 - | 44'200 | 2.33 | 54'101 - | 54'300 | 2.86 |
36'301 - | 36'500 | 1.81 | 44'201 - | 44'300 | 2.34 | 54'301 - | 54'500 | 2.87 |
36'501 - | 36'600 | 1.82 | 44'301 - | 44'500 | 2.35 | 54'501 - | 54'800 | 2.88 |
36'601 - | 36'700 | 1.83 | 44'501 - | 44'700 | 2.36 | 54'801 - | 55'000 | 2.89 |
36'701 - | 36'900 | 1.84 | 44'701 - | 44'800 | 2.37 | 55'001 - | 55'300 | 2.90 |
36'901 - | 37'000 | 1.85 | 44'801 - | 45'000 | 2.38 | 55'301 - | 55'500 | 2.91 |
37'001 - | 37'100 | 1.86 | 45'001 - | 45'200 | 2.39 | 55'501 - | 55'700 | 2.92 |
37'101 - | 37'300 | 1.87 | 45'201 - | 45'300 | 2.40 | 55'701 - | 56'000 | 2.93 |
37'301 - | 37'400 | 1.88 | 45'301 - | 45'500 | 2.41 | 56'001 - | 56'200 | 2.94 |
37'401 - | 37'600 | 1.89 | 45'501 - | 45'700 | 2.42 | 56'201 - | 56'500 | 2.95 |
37'601 - | 37'700 | 1.90 | 45'701 - | 45'900 | 2.43 | 56'501 - | 56'700 | 2.96 |
37'701 - | 37'800 | 1.91 | 45'901 - | 46'000 | 2.44 | 56'701 - | 57'000 | 2.97 |
37'801 - | 38'000 | 1.92 | 46'001 - | 46'200 | 2.45 | 57'001 - | 57'200 | 2.98 |
38'001 - | 38'100 | 1.93 | 46'201 - | 46'400 | 2.46 | 57'201 - | 57'500 | 2.99 |
38'101 - | 38'300 | 1.94 | 46'401 - | 46'600 | 2.47 | 57'501 - | 57'700 | 3.00 |
38'301 - | 38'400 | 1.95 | 46'601 - | 46'700 | 2.48 | 57'701 - | 58'000 | 3.01 |
38'401 - | 38'600 | 1.96 | 46'701 - | 46'900 | 2.49 | 58'001 - | 58'300 | 3.02 |
38'601 - | 38'700 | 1.97 | 46'901 - | 47'100 | 2.50 | 58'301 - | 58'500 | 3.03 |
38'701 - | 38'900 | 1.98 | 47'101 - | 47'300 | 2.51 | 58'501 - | 58'800 | 3.04 |
38'901 - | 39'000 | 1.99 | 47'301 - | 47'500 | 2.52 | 58'801 - | 59'100 | 3.05 |
39'001 - | 39'200 | 2.00 | 47'501 - | 47'700 | 2.53 | 59'101 - | 59'300 | 3.06 |
39'201 - | 39'300 | 2.01 | 47'701 - | 47'900 | 2.54 | 59'301 - | 59'600 | 3.07 |
39'301 - | 39'400 | 2.02 | 47'901 - | 48'000 | 2.55 | 59'601 - | 59'900 | 3.08 |
39'401 - | 39'600 | 2.03 | 48'001 - | 48'200 | 2.56 | 59'901 - | 60'200 | 3.09 |
39'601 - | 39'700 | 2.04 | 48'201 - | 48'400 | 2.57 | 60'201 - | 60'400 | 3.10 |
39'701 - | 39'800 | 2.05 | 48'401 - | 48'600 | 2.58 | 60'401 - | 60'700 | 3.11 |
39'801 - | 40'000 | 2.06 | 48'601 - | 48'800 | 2.59 | 60'701 - | 61'000 | 3.12 |
40'001 - | 40'100 | 2.07 | 48'801 - | 48'900 | 2.60 | 61'001 - | 61'300 | 3.13 |
40'101 - | 40'300 | 2.08 | 48'901 - | 49'100 | 2.61 | 61'301 - | 61'600 | 3.14 |
40'301 - | 40'400 | 2.09 | 49'101 - | 49'300 | 2.62 | 61'601 - | 61'900 | 3.15 |
40'401 - | 40'600 | 2.10 | 49'301 - | 49'500 | 2.63 | 61'901 - | 62'200 | 3.16 |
40'601 - | 40'700 | 2.11 | 49'501 - | 49'700 | 2.64 | 62'201 - | 62'500 | 3.17 |
40'701 - | 40'900 | 2.12 | 49'701 - | 49'900 | 2.65 | 62'501 - | 62'800 | 3.18 |
40'901 - | 41'000 | 2.13 | 49'901 - | 50'100 | 2.66 | 62'801 - | 63'100 | 3.19 |
41'001 - | 41'200 | 2.14 | 50'101 - | 50'300 | 2.67 | 63'101 - | 63'400 | 3.20 |
41'201 - | 41'300 | 2.15 | 50'301 - | 50'500 | 2.68 | 63'401 - | 63'700 | 3.21 |
41'301 - | 41'500 | 2.16 | 50'501 - | 50'700 | 2.69 | 63'701 - | 64'000 | 3.22 |
41'501 - | 41'600 | 2.17 | 50'701 - | 50'900 | 2.70 | 64'001 - | 64'400 | 3.23 |
41'601 - | 41'800 | 2.18 | 50'901 - | 51'100 | 2.71 | 64'401 - | 64'700 | 3.24 |
41'801 - | 41'900 | 2.19 | 51'101 - | 51'300 | 2.72 | 64'701 - | 65'000 | 3.25 |
41'901 - | 42'100 | 2.20 | 51'301 - | 51'500 | 2.73 | 65'001 - | 65'300 | 3.26 |
42'101 - | 42'200 | 2.21 | 51'501 - | 51'700 | 2.74 | 65'301 - | 65'700 | 3.27 |
42'201 - | 42'400 | 2.22 | 51'701 - | 51'900 | 2.75 | 65'701 - | 66'000 | 3.28 |
42'401 - | 42'600 | 2.23 | 51'901 - | 52'100 | 2.76 | 66'001 - | 66'400 | 3.29 |
42'601 - | 42'700 | 2.24 | 52'101 - | 52'300 | 2.77 | 66'401 - | 66'700 | 3.30 |
Barème LPP 2024 – Part ICC – | République et Canton de Genève – novembre 2023 | Page : 2/5 | |||
Barème 2024 des impôts cantonaux et communaux à la source sur les prestations de prévoyance | |||||
en capital selon art. 45 LIPP, 10 et 11 LISP incluant les centimes additionnels cantonaux (48.5 | %) | ||||
et les centimes additionnels communaux (43.76 %) | |||||
Prestation en capital Taux | Prestation en | capital Taux | Prestation en capital | Taux | ||||
fr. | % | fr. | % | fr. | % | |||
66'701 - | 67'000 | 3.31 | 90'301 - | 90'800 | 3.84 | 134'501 - | 135'500 | 4.37 |
67'001 - | 67'400 | 3.32 | 90'801 - | 91'400 | 3.85 | 135'501 - | 136'500 | 4.38 |
67'401 - | 67'800 | 3.33 | 91'401 - | 92'000 | 3.86 | 136'501 - | 137'500 | 4.39 |
67'801 - | 68'100 | 3.34 | 92'001 - | 92'600 | 3.87 | 137'501 - | 139'000 | 4.40 |
68'101 - | 68'500 | 3.35 | 92'601 - | 93'200 | 3.88 | 139'001 - | 140'000 | 4.41 |
68'501 - | 68'800 | 3.36 | 93'201 - | 93'800 | 3.89 | 140'001 - | 141'500 | 4.42 |
68'801 - | 69'200 | 3.37 | 93'801 - | 94'500 | 3.90 | 141'501 - | 142'500 | 4.43 |
69'201 - | 69'600 | 3.38 | 94'501 - | 95'100 | 3.91 | 142'501 - | 144'000 | 4.44 |
69'601 - | 70'000 | 3.39 | 95'101 - | 95'700 | 3.92 | 144'001 - | 145'000 | 4.45 |
70'001 - | 70'300 | 3.40 | 95'701 - | 96'400 | 3.93 | 145'001 - | 146'500 | 4.46 |
70'301 - | 70'700 | 3.41 | 96'401 - | 97'000 | 3.94 | 146'501 - | 147'500 | 4.47 |
70'701 - | 71'100 | 3.42 | 97'001 - | 97'700 | 3.95 | 147'501 - | 149'000 | 4.48 |
71'101 - | 71'500 | 3.43 | 97'701 - | 98'400 | 3.96 | 149'001 - | 150'500 | 4.49 |
71'501 - | 71'900 | 3.44 | 98'401 - | 99'100 | 3.97 | 150'501 - | 152'000 | 4.50 |
71'901 - | 72'300 | 3.45 | 99'101 - | 99'800 | 3.98 | 152'001 - | 153'000 | 4.51 |
72'301 - | 72'700 | 3.46 | 99'801 - | 100'500 | 3.99 | 153'001 - | 154'500 | 4.52 |
72'701 - | 73'100 | 3.47 | 100'501 - | 101'000 | 4.00 | 154'501 - | 156'000 | 4.53 |
73'101 - | 73'600 | 3.48 | 101'001 - | 101'500 | 4.01 | 156'001 - | 157'500 | 4.54 |
73'601 - | 74'000 | 3.49 | 101'501 - | 102'500 | 4.02 | 157'501 - | 159'000 | 4.55 |
74'001 - | 74'400 | 3.50 | 102'501 - | 103'000 | 4.03 | 159'001 - | 160'500 | 4.56 |
74'401 - | 74'800 | 3.51 | 103'001 - | 104'000 | 4.04 | 160'501 - | 162'500 | 4.57 |
74'801 - | 75'300 | 3.52 | 104'001 - | 104'500 | 4.05 | 162'501 - | 164'000 | 4.58 |
75'301 - | 75'700 | 3.53 | 104'501 - | 105'500 | 4.06 | 164'001 - | 165'500 | 4.59 |
75'701 - | 76'200 | 3.54 | 105'501 - | 106'500 | 4.07 | 165'501 - | 167'500 | 4.60 |
76'201 - | 76'600 | 3.55 | 106'501 - | 107'000 | 4.08 | 167'501 - | 169'000 | 4.61 |
76'601 - | 77'100 | 3.56 | 107'001 - | 108'000 | 4.09 | 169'001 - | 170'500 | 4.62 |
77'101 - | 77'500 | 3.57 | 108'001 - | 108'500 | 4.10 | 170'501 - | 172'000 | 4.63 |
77'501 - | 77'900 | 3.58 | 108'501 - | 109'500 | 4.11 | 172'001 - | 173'500 | 4.64 |
77'901 - | 78'300 | 3.59 | 109'501 - | 110'500 | 4.12 | 173'501 - | 175'000 | 4.65 |
78'301 - | 78'800 | 3.60 | 110'501 - | 111'500 | 4.13 | 175'001 - | 176'500 | 4.66 |
78'801 - | 79'200 | 3.61 | 111'501 - | 112'000 | 4.14 | 176'501 - | 178'500 | 4.67 |
79'201 - | 79'600 | 3.62 | 112'001 - | 113'000 | 4.15 | 178'501 - | 180'000 | 4.68 |
79'601 - | 80'100 | 3.63 | 113'001 - | 114'000 | 4.16 | 180'001 - | 181'500 | 4.69 |
80'101 - | 80'500 | 3.64 | 114'001 - | 115'000 | 4.17 | 181'501 - | 183'500 | 4.70 |
80'501 - | 81'000 | 3.65 | 115'001 - | 116'000 | 4.18 | 183'501 - | 185'000 | 4.71 |
81'001 - | 81'500 | 3.66 | 116'001 - | 117'000 | 4.19 | 185'001 - | 187'000 | 4.72 |
81'501 - | 81'900 | 3.67 | 117'001 - | 118'000 | 4.20 | 187'001 - | 189'000 | 4.73 |
81'901 - | 82'400 | 3.68 | 118'001 - | 118'500 | 4.21 | 189'001 - | 190'500 | 4.74 |
82'401 - | 82'900 | 3.69 | 118'501 - | 119'500 | 4.22 | 190'501 - | 192'500 | 4.75 |
82'901 - | 83'400 | 3.70 | 119'501 - | 121'000 | 4.23 | 192'501 - | 194'000 | 4.76 |
83'401 - | 83'900 | 3.71 | 121'001 - | 122'000 | 4.24 | 194'001 - | 195'500 | 4.77 |
83'901 - | 84'400 | 3.72 | 122'001 - | 123'000 | 4.25 | 195'501 - | 197'500 | 4.78 |
84'401 - | 84'900 | 3.73 | 123'001 - | 124'000 | 4.26 | 197'501 - | 199'000 | 4.79 |
84'901 - | 85'400 | 3.74 | 124'001 - | 125'000 | 4.27 | 199'001 - | 201'000 | 4.80 |
85'401 - | 85'900 | 3.75 | 125'001 - | 126'000 | 4.28 | 201'001 - | 202'500 | 4.81 |
85'901 - | 86'400 | 3.76 | 126'001 - | 127'000 | 4.29 | 202'501 - | 204'500 | 4.82 |
86'401 - | 86'900 | 3.77 | 127'001 - | 128'000 | 4.30 | 204'501 - | 206'500 | 4.83 |
86'901 - | 87'500 | 3.78 | 128'001 - | 129'000 | 4.31 | 206'501 - | 208'500 | 4.84 |
87'501 - | 88'000 | 3.79 | 129'001 - | 130'000 | 4.32 | 208'501 - | 210'000 | 4.85 |
88'001 - | 88'600 | 3.80 | 130'001 - | 131'000 | 4.33 | 210'001 - | 212'000 | 4.86 |
88'601 - | 89'100 | 3.81 | 131'001 - | 132'000 | 4.34 | 212'001 - | 214'000 | 4.87 |
89'101 - | 89'700 | 3.82 | 132'001 - | 133'000 | 4.35 | 214'001 - | 216'000 | 4.88 |
89'701 - | 90'300 | 3.83 | 133'001 - | 134'500 | 4.36 | 216'001 - | 218'500 | 4.89 |
Barème LPP 2024 – Part ICC – | République et Canton de Genève – novembre 2023 | Page : 3/5 | |||
Barème 2024 des impôts cantonaux et communaux à la source sur les prestations de prévoyance | |||||
en capital selon art. 45 LIPP, 10 et 11 LISP incluant les centimes additionnels cantonaux (48.5 | %) | ||||
et les centimes additionnels communaux (43.76 %) | |||||
Prestation en | capital Taux | Prestation en capital Taux | Prestation en capital | Taux | |||
fr. | % | fr. | % | fr. | % | ||
218'501 - | 220'500 | 4.90 | 379'001 - | 383'500 | 5.43 | 751'001 - 763'000 | 5.96 |
220'501 - | 222'500 | 4.91 | 383'501 - | 388'000 | 5.44 | 763'001 - 774'000 | 5.97 |
222'501 - | 225'000 | 4.92 | 388'001 - | 393'000 | 5.45 | 774'001 - 786'000 | 5.98 |
225'001 - | 227'000 | 4.93 | 393'001 - | 397'500 | 5.46 | 786'001 - 799'000 | 5.99 |
227'001 - | 229'500 | 4.94 | 397'501 - | 402'500 | 5.47 | 799'001 - 811'000 | 6.00 |
229'501 - | 231'500 | 4.95 | 402'501 - | 407'500 | 5.48 | 811'001 - 824'000 | 6.01 |
231'501 - | 234'000 | 4.96 | 407'501 - | 412'500 | 5.49 | 824'001 - 838'000 | 6.02 |
234'001 - | 236'500 | 4.97 | 412'501 - | 417'000 | 5.50 | 838'001 - 852'000 | 6.03 |
236'501 - | 239'000 | 4.98 | 417'001 - | 421'000 | 5.51 | 852'001 - 866'000 | 6.04 |
239'001 - | 241'500 | 4.99 | 421'001 - | 425'500 | 5.52 | 866'001 - 881'000 | 6.05 |
241'501 - | 244'000 | 5.00 | 425'501 - | 430'500 | 5.53 | 881'001 - 897'000 | 6.06 |
244'001 - | 247'000 | 5.01 | 430'501 - | 435'000 | 5.54 | 897'001 - 913'000 | 6.07 |
247'001 - | 249'500 | 5.02 | 435'001 - | 440'000 | 5.55 | 913'001 - 930'000 | 6.08 |
249'501 - | 252'500 | 5.03 | 440'001 - | 444'500 | 5.56 | 930'001 - 947'000 | 6.09 |
252'501 - | 255'000 | 5.04 | 444'501 - | 450'000 | 5.57 | 947'001 - 965'000 | 6.10 |
255'001 - | 258'000 | 5.05 | 450'001 - | 455'000 | 5.58 | 965'001 - 984'000 | 6.11 |
258'001 - | 261'000 | 5.06 | 455'001 - | 460'000 | 5.59 | 984'001 - 1'000'000 | 6.12 |
261'001 - | 264'000 | 5.07 | 460'001 - | 465'500 | 5.60 | 1'000'001 - 1'020'000 | 6.13 |
264'001 - | 267'000 | 5.08 | 465'501 - | 471'000 | 5.61 | 1'020'001 - 1'040'000 | 6.14 |
267'001 - | 270'500 | 5.09 | 471'001 - | 477'000 | 5.62 | 1'040'001 - 1'060'000 | 6.15 |
270'501 - | 273'500 | 5.10 | 477'001 - | 482'500 | 5.63 | 1'060'001 - 1'080'000 | 6.16 |
273'501 - | 276'500 | 5.11 | 482'501 - | 488'500 | 5.64 | 1'080'001 - 1'110'000 | 6.17 |
276'501 - | 279'000 | 5.12 | 488'501 - | 494'500 | 5.65 | 1'110'001 - 1'130'000 | 6.18 |
279'001 - | 282'000 | 5.13 | 494'501 - | 501'000 | 5.66 | 1'130'001 - 1'160'000 | 6.19 |
282'001 - | 285'000 | 5.14 | 501'001 - | 507'000 | 5.67 | 1'160'001 - 1'190'000 | 6.20 |
285'001 - | 288'000 | 5.15 | 507'001 - | 514'000 | 5.68 | 1'190'001 - 1'210'000 | 6.21 |
288'001 - | 291'000 | 5.16 | 514'001 - | 520'000 | 5.69 | 1'210'001 - 1'240'000 | 6.22 |
291'001 - | 293'500 | 5.17 | 520'001 - | 527'000 | 5.70 | 1'240'001 - 1'280'000 | 6.23 |
293'501 - | 296'500 | 5.18 | 527'001 - | 534'000 | 5.71 | 1'280'001 - 1'310'000 | 6.24 |
296'501 - | 299'000 | 5.19 | 534'001 - | 542'000 | 5.72 | 1'310'001 - 1'340'000 | 6.25 |
299'001 - | 302'000 | 5.20 | 542'001 - | 549'000 | 5.73 | 1'340'001 - 1'380'000 | 6.26 |
302'001 - | 304'500 | 5.21 | 549'001 - | 557'000 | 5.74 | 1'380'001 - 1'420'000 | 6.27 |
304'501 - | 307'500 | 5.22 | 557'001 - | 565'000 | 5.75 | 1'420'001 - 1'460'000 | 6.28 |
307'501 - | 310'500 | 5.23 | 565'001 - | 573'000 | 5.76 | 1'460'001 - 1'500'000 | 6.29 |
310'501 - | 313'500 | 5.24 | 573'001 - | 581'000 | 5.77 | 1'500'001 - 1'550'000 | 6.30 |
313'501 - | 316'500 | 5.25 | 581'001 - | 590'000 | 5.78 | 1'550'001 - 1'600'000 | 6.31 |
316'501 - | 319'500 | 5.26 | 590'001 - | 599'000 | 5.79 | 1'600'001 - 1'650'000 | 6.32 |
319'501 - | 323'000 | 5.27 | 599'001 - | 608'000 | 5.80 | 1'650'001 - 1'700'000 | 6.33 |
323'001 - | 326'000 | 5.28 | 608'001 - | 617'000 | 5.81 | 1'700'001 - 1'760'000 | 6.34 |
326'001 - | 329'500 | 5.29 | 617'001 - | 627'000 | 5.82 | 1'760'001 - 1'830'000 | 6.35 |
329'501 - | 332'500 | 5.30 | 627'001 - | 637'000 | 5.83 | 1'830'001 - 1'900'000 | 6.36 |
332'501 - | 336'000 | 5.31 | 637'001 - | 647'000 | 5.84 | 1'900'001 - 1'970'000 | 6.37 |
336'001 - | 339'500 | 5.32 | 647'001 - | 655'000 | 5.85 | 1'970'001 - 2'050'000 | 6.38 |
339'501 - | 343'000 | 5.33 | 655'001 - | 663'000 | 5.86 | 2'050'001 - 2'140'000 | 6.39 |
343'001 - | 347'000 | 5.34 | 663'001 - | 672'000 | 5.87 | 2'140'001 - 2'230'000 | 6.40 |
347'001 - | 350'500 | 5.35 | 672'001 - | 681'000 | 5.88 | 2'230'001 - 2'330'000 | 6.41 |
350'501 - | 354'500 | 5.36 | 681'001 - | 690'000 | 5.89 | 2'330'001 - 2'440'000 | 6.42 |
354'501 - | 358'500 | 5.37 | 690'001 - | 700'000 | 5.90 | 2'440'001 - 2'570'000 | 6.43 |
358'501 - | 362'500 | 5.38 | 700'001 - | 710'000 | 5.91 | 2'570'001 - 2'700'000 | 6.44 |
362'501 - | 366'500 | 5.39 | 710'001 - | 720'000 | 5.92 | 2'700'001 - 2'860'000 | 6.45 |
366'501 - | 370'500 | 5.40 | 720'001 - | 730'000 | 5.93 | 2'860'001 - 3'030'000 | 6.46 |
370'501 - | 375'000 | 5.41 | 730'001 - | 741'000 | 5.94 | 3'030'001 - 3'220'000 | 6.47 |
375'001 - | 379'000 | 5.42 | 741'001 - | 751'000 | 5.95 | 3'220'001 - 3'430'000 | 6.48 |
Barème LPP 2024 – Part ICC – | République et Canton de Genève – novembre 2023 | Page : 4/5 | |||
Barème 2024 des impôts cantonaux et communaux à la source sur les prestations de prévoyance
en capital selon art. 45 LIPP, 10 et 11 LISP incluant les centimes additionnels cantonaux (48.5 %)
et les centimes additionnels communaux (43.76 %)
Prestation en capital | Taux | Prestation en capital | Taux | Prestation en capital | Taux |
fr. | % | fr. | % | fr. | % |
3'430'001 - 3'680'000 | 6.49 | ||||
3'680'001 - 3'970'000 | 6.50 | ||||
3'970'001 - 4'310'000 | 6.51 | ||||
4'310'001 - 4'710'000 | 6.52 | ||||
4'710'001 - 5'180'000 | 6.53 | ||||
5'180'001 - 5'770'000 | 6.54 | ||||
5'770'001 - 6'510'000 | 6.55 | ||||
6'510'001 - 7'470'000 | 6.56 | ||||
7'470'001 - 8'750'000 | 6.57 | ||||
8'750'001 - 10'560'000 | 6.58 | ||||
10'560'001 - 13'320'000 | 6.59 | ||||
13'320'001 - 18'030'000 | 6.60 | ||||
18'030'001 - 27'890'000 | 6.61 | ||||
27'890'001 - 61'630'000 | 6.62 | ||||
61'630'001 - 112'000'000 | 6.63 | ||||
Barème LPP 2024 – Part ICC – | République et Canton de Genève – novembre 2023 | Page : 5/5 | |||