Barème spécial (uniquement en succession) (pdf, 59 Ko)

I. BARÈME SPÉCIAL DE L'IMPÔT SUR LES SUCCESSIONS

(art. 31, al. 1 à 3)

Le montant imposable est arrondi aux mille francs inférieurs.

Ligne directe descendante

Montant

Taux en %

Montant

Taux en %

Montant

Taux en %

250000

0

291000

0.504

332000

1.030

251000

0.009

292000

0.516

333000

1.043

252000

0.019

293000

0.529

334000

1.056

253000

0.028

294000

0.541

335000

1.069

254000

0.037

295000

0.554

336000

1.082

255000

0.047

296000

0.566

337000

1.095

256000

0.058

297000

0.578

338000

1.108

257000

0.070

298000

0.590

339000

1.121

258000

0.081

299000

0.602

340000

1.133

259000

0.092

300000

0.615

341000

1.145

260000

0.103

301000

0.628

342000

1.158

261000

0.114

302000

0.642

343000

1.170

262000

0.125

303000

0.656

344000

1.183

263000

0.138

304000

0.670

345000

1.195

264000

0.151

305000

0.683

346000

1.207

265000

0.164

306000

0.696

347000

1.219

266000

0.176

307000

0.710

348000

1.231

267000

0.189

308000

0.723

349000

1.243

268000

0.202

309000

0.736

350000

1.255

269000

0.215

310000

0.749

351000

1.268

270000

0.227

311000

0.762

352000

1.282

271000

0.240

312000

0.775

353000

1.295

272000

0.252

313000

0.788

354000

1.309

273000

0.264

314000

0.801

355000

1.322

274000

0.276

315000

0.814

356000

1.335

275000

0.289

316000

0.826

357000

1.348

276000

0.303

317000

0.839

358000

1.361

277000

0.317

318000

0.851

359000

1.374

278000

0.331

319000

0.863

360000

1.387

279000

0.345

320000

0.876

361000

1.400

280000

0.358

321000

0.888

362000

1.412

281000

0.372

322000

0.900

363000

1.425

282000

0.386

323000

0.912

364000

1.438

283000

0.399

324000

0.925

365000

1.450

284000

0.413

325000

0.936

366000

1.462

285000

0.426

326000

0.950

367000

1.475

286000

0.439

327000

0.964

368000

1.487

287000

0.452

328000

0.977

369000

1.499

288000

0.465

329000

0.990

370000

1.512

289000

0.478

330000

1.004

371000

1.523

290000

0.491

331000

1.017

372000

1.536

Ligne directe descendante

Montant

Taux en %

Montant

Taux en %

Montant

Taux en %

373000

1.547

414000

2.009

455000

2.429

374000

1.559

415000

2.019

456000

2.439

375000

1.572

416000

2.031

457000

2.450

376000

1.583

417000

2.042

458000

2.460

377000

1.595

418000

2.052

459000

2.470

378000

1.607

419000

2.063

460000

2.480

379000

1.618

420000

2.074

461000

2.491

380000

1.629

421000

2.085

462000

2.501

381000

1.641

422000

2.095

463000

2.511

382000

1.653

423000

2.107

464000

2.521

383000

1.664

424000

2.117

465000

2.531

384000

1.675

425000

2.128

466000

2.541

385000

1.686

426000

2.138

467000

2.551

386000

1.697

427000

2.148

468000

2.561

387000

1.709

428000

2.159

469000

2.571

388000

1.720

429000

2.169

470000

2.581

389000

1.730

430000

2.180

471000

2.591

390000

1.741

431000

2.190

472000

2.600

391000

1.752

432000

2.200

473000

2.610

392000

1.763

433000

2.210

474000

2.619

393000

1.774

434000

2.220

475000

2.629

394000

1.785

435000

2.230

476000

2.639

395000

1.795

436000

2.240

477000

2.648

396000

1.806

437000

2.250

478000

2.658

397000

1.817

438000

2.260

479000

2.668

398000

1.827

439000

2.270

480000

2.677

399000

1.838

440000

2.280

481000

2.687

400000

1.848

441000

2.290

482000

2.696

401000

1.860

442000

2.299

483000

2.705

402000

1.871

443000

2.309

484000

2.715

403000

1.883

444000

2.319

485000

2.724

404000

1.895

445000

2.328

486000

2.733

405000

1.906

446000

2.337

487000

2.742

406000

1.918

447000

2.348

488000

2.751

407000

1.930

448000

2.357

489000

2.760

408000

1.941

449000

2.366

490000

2.770

409000

1.953

450000

2.376

491000

2.779

410000

1.964

451000

2.387

492000

2.787

411000

1.975

452000

2.397

493000

2.796

412000

1.986

453000

2.408

494000

2.805

413000

1.997

454000

2.418

495000

2.814