Barèmes de perception de l'impôt à la source 2024

Barèmes 2024 impôt à la source

applicables dès le 1er janvier 2024

Pour permettre à l'employeur de déterminer le barème à appliquer, le salarié doit remplir le formulaire papier « Déclaration pour le prélèvement de l'impôt à la source » ou sa version en ligne sur www.ge.ch/c/imp-decpre

Pour des informations détaillées sur l'utilisation de ces barèmes, se référer aux « Directives concernant l'imposition à la source 2024 » disponibles sur www.ge.ch/c/imp-lsdir

Ces barèmes sont disponibles en simulation interactive et aux formats PDF et ASCII sur www.ge.ch/c/imp-barper

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

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0 B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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

28'799

0 -

2'399.95

0.00 -

13.32

_____

_____ _____ _____ _____ _____

_____

_____

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

28'800 -

29'399

2'400 -

2'449.95

13.33 -

13.60

0.09

_____ _____ _____ _____ _____

_____

_____

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

29'400 -

29'999

2'450 -

2'499.95

13.61 -

13.88

0.10

_____ _____ _____ _____ _____

_____

_____

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

Le conjoint ne travaille pas et n'a

Le conjoint travaille ou reçoit des

30'000 -

30'599

2'500 -

2'549.95

13.89 -

14.16

0.30

_____ _____ _____ _____ _____

pas de revenu acquis en

_____

_____

_____ _____ _____ _____ _____

revenus acquis en compensation

_____

_____ _____ _____

_____

30'600 -

31'199

2'550 -

2'599.95

14.17 -

14.43

0.53

_____ _____ _____ _____ _____

compensation (assurance-maladie

_____

0.18

_____ _____ _____ _____ _____

(assurance-maladie / accidents /

_____

_____ _____ _____

_____

31'200 -

31'799

2'600 -

2'649.95

14.44 -

14.71

0.76

_____ / _____ _____

accidents / _____

invalidité _____/

/ maternité

_____

0.40

_____ _____

invalidité chômage)._____

_____/ _____

/ maternité

_____

_____ _____ _____

_____

31'800 -

32'399

2'650 -

2'699.95

14.72 -

14.99

0.98

_____ _____ _____ _____

_____ chômage).

_____

0.61

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

32'400 -

32'999

2'700 -

2'749.95

15.00 -

15.27

1.19

_____ _____ _____ _____ _____

_____

0.82

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

33'000 -

33'599

2'750 -

2'799.95

15.28 -

15.55

1.39

_____ _____ _____ _____ _____

_____

1.01

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

33'600 -

34'199

2'800 -

2'849.95

15.56 -

15.82

1.58

_____ _____ _____ _____ _____

_____

1.20

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

34'200 -

34'799

2'850 -

2'899.95

15.83 -

16.10

1.78

_____ _____ _____ _____ _____

_____

1.38

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

34'800 -

35'399

2'900 -

2'949.95

16.11 -

16.38

1.98

_____ _____ _____ _____ _____

_____

1.57

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

35'400 -

35'999

2'950 -

2'999.95

16.39 -

16.66

2.18

_____ _____ _____ _____ _____

_____

1.76

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

36'000 -

36'599

3'000 -

3'049.95

16.67 -

16.93

2.37

_____ _____ _____ _____ _____

_____

1.95

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

36'600 -

37'199

3'050 -

3'099.95

16.94 -

17.21

2.56

_____ _____ _____ _____ _____

_____

2.18

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

37'200 -

37'799

3'100 -

3'149.95

17.22 -

17.49

2.76

_____ _____ _____ _____ _____

_____

2.36

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

37'800 -

38'399

3'150 -

3'199.95

17.50 -

17.77

2.96

_____ _____ _____ _____ _____

_____

2.56

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

38'400 -

38'999

3'200 -

3'249.95

17.78 -

18.05

3.15

_____ _____ _____ _____ _____

_____

2.76

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

39'000 -

39'599

3'250 -

3'299.95

18.06 -

18.32

3.34

_____ _____ _____ _____ _____

_____

2.96

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

39'600 -

40'199

3'300 -

3'349.95

18.33 -

18.60

3.53

_____ _____ _____ _____ _____

_____

3.14

0.12 _____ _____ _____ _____

_____

_____ _____ _____

_____

40'200 -

40'799

3'350 -

3'399.95

18.61 -

18.88

3.72

_____ _____ _____ _____ _____

_____

3.34

0.29 _____ _____ _____ _____

_____

_____ _____ _____

_____

40'800 -

41'399

3'400 -

3'449.95

18.89 -

19.16

3.91

_____ _____ _____ _____ _____

_____

3.54

0.46 _____ _____ _____ _____

_____

_____ _____ _____

_____

41'400 -

41'999

3'450 -

3'499.95

19.17 -

19.43

4.10

_____ _____ _____ _____ _____

_____

3.73

0.62 _____ _____ _____ _____

_____

_____ _____ _____

_____

42'000 -

42'599

3'500 -

3'549.95

19.44 -

19.71

4.28

_____ _____ _____ _____ _____

_____

3.92

0.78 _____ _____ _____ _____

_____

_____ _____ _____

_____

42'600 -

43'199

3'550 -

3'599.95

19.72 -

19.99

4.47

_____ _____ _____ _____ _____

_____

4.10

0.93 _____ _____ _____ _____

_____

_____ _____ _____

_____

43'200 -

43'799

3'600 -

3'649.95

20.00 -

20.27

4.66

_____ _____ _____ _____ _____

_____

4.30

1.08 _____ _____ _____ _____

_____

_____ _____ _____

_____

43'800 -

44'399

3'650 -

3'699.95

20.28 -

20.55

4.85

_____ _____ _____ _____ _____

_____

4.49

1.23 _____ _____ _____ _____

_____

_____ _____ _____

_____

44'400 -

44'999

3'700 -

3'749.95

20.56 -

20.82

5.03

_____ _____ _____ _____ _____

_____

4.68

1.39 _____ _____ _____ _____

_____

_____ _____ _____

_____

45'000 -

45'599

3'750 -

3'799.95

20.83 -

21.10

5.20

_____ _____ _____ _____ _____

_____

4.86

1.55 _____ _____ _____ _____

_____

_____ _____ _____

_____

45'600 -

46'199

3'800 -

3'849.95

21.11 -

21.38

5.37

_____ _____ _____ _____ _____

_____

5.04

1.70 _____ _____ _____ _____

_____

_____ _____ _____

_____

46'200 -

46'799

3'850 -

3'899.95

21.39 -

21.66

5.54

_____ _____ _____ _____ _____

_____

5.21

1.85 _____ _____ _____ _____

_____

_____ _____ _____

_____

46'800 -

47'399

3'900 -

3'949.95

21.67 -

21.93

5.70

_____ _____ _____ _____ _____

_____

5.38

2.01 _____ _____ _____ _____

_____

_____ _____ _____

_____

47'400 -

47'999

3'950 -

3'999.95

21.94 -

22.21

5.86

_____ _____ _____ _____ _____

_____

5.55

2.17 _____ _____ _____ _____

_____

_____ _____ _____

_____

48'000 -

48'599

4'000 -

4'049.95

22.22 -

22.49

6.02

_____ _____ _____ _____ _____

_____

5.71

2.32 _____ _____ _____ _____

_____

_____ _____ _____

_____

48'600 -

49'199

4'050 -

4'099.95

22.50 -

22.77

6.17

_____ _____ _____ _____ _____

_____

5.86

2.47 0.09 _____ _____ _____

_____

_____ _____ _____

_____

49'200 -

49'799

4'100 -

4'149.95

22.78 -

23.05

6.33

_____ _____ _____ _____ _____

_____

6.02

2.63 0.23 _____ _____ _____

_____

_____ _____ _____

_____

49'800 -

50'399

4'150 -

4'199.95

23.06 -

23.32

6.49

0.05 _____ _____ _____ _____

_____

6.20

2.79 0.37 _____ _____ _____

_____

_____ _____ _____

_____

50'400 -

50'999

4'200 -

4'249.95

23.33 -

23.60

6.65

0.06 _____ _____ _____ _____

_____

6.37

2.95 0.50 _____ _____ _____

_____

_____ _____ _____

_____

51'000 -

51'599

4'250 -

4'299.95

23.61 -

23.88

6.80

0.07 _____ _____ _____ _____

_____

6.54

3.10 0.63 _____ _____ _____

_____

_____ _____ _____

_____

51'600 -

52'199

4'300 -

4'349.95

23.89 -

24.16

6.95

0.08 _____ _____ _____ _____

_____

6.70

3.25 0.76 _____ _____ _____

_____

_____ _____ _____

_____

52'200 -

52'799

4'350 -

4'399.95

24.17 -

24.43

7.10

0.09 _____ _____ _____ _____

_____

6.86

3.41 0.88 _____ _____ _____

_____

_____ _____ _____

_____

52'800 -

53'399

4'400 -

4'449.95

24.44 -

24.71

7.24

0.10 _____ _____ _____ _____

_____

7.02

3.57 1.01 _____ _____ _____

_____

_____ _____ _____

_____

53'400 -

53'999

4'450 -

4'499.95

24.72 -

24.99

7.38

0.10 _____ _____ _____ _____

_____

7.18

3.73 1.14 _____ _____ _____

_____

_____ _____ _____

_____

54'000 -

54'599

4'500 -

4'549.95

25.00 -

25.27

7.52

0.11 _____ _____ _____ _____

_____

7.34

3.88 1.28 _____ _____ _____

_____

_____ _____ _____

_____

54'600 -

55'199

4'550 -

4'599.95

25.28 -

25.55

7.67

0.12 _____ _____ _____ _____

_____

7.50

4.06 1.41 _____ _____ _____

_____

_____ _____ _____

_____

55'200 -

55'799

4'600 -

4'649.95

25.56 -

25.82

7.82

0.13 _____ _____ _____ _____

_____

7.66

4.22 1.54 _____ _____ _____

_____

_____ _____ _____

_____

55'800 -

56'399

4'650 -

4'699.95

25.83 -

26.10

7.96

0.14 _____ _____ _____ _____

_____

7.83

4.38 1.67 _____ _____ _____

_____

_____ _____ _____

_____

56'400 -

56'999

4'700 -

4'749.95

26.11 -

26.38

8.10

0.14 _____ _____ _____ _____

_____

7.99

4.54 1.81 _____ _____ _____

_____

_____ _____ _____

_____

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 1

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

57'000 -

57'599

4'750 -

4'799.95

26.39 -

26.66

8.24

0.15

_____ _____ _____ _____

_____

8.15

4.70 1.94 _____ _____

_____

_____

_____ _____ _____

_____

57'600 -

58'199

4'800 -

4'849.95

26.67 -

26.93

8.38

0.16

_____ _____ _____ _____

_____

8.31

4.85 2.07 0.06 _____

_____

_____

_____ _____ _____

_____

58'200 -

58'799

4'850 -

4'899.95

26.94 -

27.21

8.51

0.16

_____ _____ _____ _____

_____

8.46

5.00 2.21 0.18 _____

_____

_____

_____ _____ _____

_____

58'800 -

59'399

4'900 -

4'949.95

27.22 -

27.49

8.65

0.17

_____ _____ _____ _____

_____

8.61

5.17 2.35 0.30 _____

_____

_____

_____ _____ _____

_____

59'400 -

59'999

4'950 -

4'999.95

27.50 -

27.77

8.79

0.19

_____ _____ _____ _____

_____

8.75

5.34 2.49 0.41 _____

_____

_____

_____ _____ _____

_____

60'000 -

60'599

5'000 -

5'049.95

27.78 -

28.05

8.94

0.32

_____ _____ _____ _____

_____

8.90

5.50 2.62 0.53 _____

_____

_____

_____ _____ _____

_____

60'600 -

61'199

5'050 -

5'099.95

28.06 -

28.32

9.09

0.44

_____ _____ _____ _____

_____

9.04

5.66 2.76 0.64 _____

_____

_____

_____ _____ _____

_____

61'200 -

61'799

5'100 -

5'149.95

28.33 -

28.60

9.23

0.56

_____ _____ _____ _____

_____

9.19

5.82 2.90 0.74 _____

_____

_____

_____ _____ _____

_____

61'800 -

62'399

5'150 -

5'199.95

28.61 -

28.88

9.37

0.67

_____ _____ _____ _____

_____

9.33

5.97 3.04 0.85 _____

_____

_____

_____ _____ _____

_____

62'400 -

62'999

5'200 -

5'249.95

28.89 -

29.16

9.50

0.78

_____ _____ _____ _____

_____

9.47

6.12 3.18 0.97 _____

_____

_____

_____ _____ _____

_____

63'000 -

63'599

5'250 -

5'299.95

29.17 -

29.43

9.63

0.90

_____ _____ _____ _____

_____

9.60

6.27 3.32 1.08 _____

_____

_____

_____ _____ _____

_____

63'600 -

64'199

5'300 -

5'349.95

29.44 -

29.71

9.77

1.01

_____ _____ _____ _____

_____

9.74

6.41 3.45 1.20 _____

_____

_____

_____ _____ _____

_____

64'200 -

64'799

5'350 -

5'399.95

29.72 -

29.99

9.89

1.11

_____ _____ _____ _____

_____

9.88

6.57 3.58 1.31 _____

_____

_____

_____ _____ _____

_____

64'800 -

65'399

5'400 -

5'449.95

30.00 -

30.27

10.02

1.22

_____ _____ _____ _____

_____

10.02

6.72 3.73 1.43 _____

_____

_____

_____ _____ _____

_____

65'400 -

65'999

5'450 -

5'499.95

30.28 -

30.55

10.15

1.32

_____ _____ _____ _____

_____

10.15

6.87 3.88 1.55 _____

_____

_____

_____ _____ _____

_____

66'000 -

66'599

5'500 -

5'549.95

30.56 -

30.82

10.28

1.42

_____ _____ _____ _____

_____

10.29

7.02 4.03 1.67 _____

_____

_____

_____ _____ _____

_____

66'600 -

67'199

5'550 -

5'599.95

30.83 -

31.10

10.41

1.52

_____ _____ _____ _____

_____

10.43

7.16 4.17 1.78 0.04

_____

_____

_____ _____ _____

_____

67'200 -

67'799

5'600 -

5'649.95

31.11 -

31.38

10.53

1.62

_____ _____ _____ _____

_____

10.56

7.30 4.31 1.90 0.15

_____

_____

_____ _____ _____

_____

67'800 -

68'399

5'650 -

5'699.95

31.39 -

31.66

10.65

1.72

_____ _____ _____ _____

_____

10.69

7.44 4.46 2.02 0.25

_____

_____

_____ _____ _____

_____

68'400 -

68'999

5'700 -

5'749.95

31.67 -

31.93

10.77

1.81

_____ _____ _____ _____

_____

10.82

7.58 4.61 2.15 0.35

_____

_____

_____ _____ _____

_____

69'000 -

69'599

5'750 -

5'799.95

31.94 -

32.21

10.89

1.92

_____ _____ _____ _____

_____

10.89

7.67 4.70 2.22 0.40

_____

_____

_____ _____ _____

_____

69'600 -

70'199

5'800 -

5'849.95

32.22 -

32.49

11.01

2.03

_____ _____ _____ _____

_____

10.96

7.75 4.79 2.29 0.46

_____

_____

_____ _____ _____

_____

70'200 -

70'799

5'850 -

5'899.95

32.50 -

32.77

11.12

2.13

_____ _____ _____ _____

_____

11.04

7.84 4.88 2.37 0.51

_____

0.10

_____ _____ _____

_____

70'800 -

71'399

5'900 -

5'949.95

32.78 -

33.05

11.24

2.23

_____ _____ _____ _____

_____

11.11

7.93 4.96 2.44 0.57

_____

0.20

_____ _____ _____

_____

71'400 -

71'999

5'950 -

5'999.95

33.06 -

33.32

11.35

2.34

_____ _____ _____ _____

_____

11.18

8.02 5.05 2.51 0.62

_____

0.30

_____ _____ _____

_____

72'000 -

72'599

6'000 -

6'049.95

33.33 -

33.60

11.47

2.44

_____ _____ _____ _____

_____

11.25

8.10 5.14 2.59 0.68

_____

0.40

_____ _____ _____

_____

72'600 -

73'199

6'050 -

6'099.95

33.61 -

33.88

11.58

2.53

_____ _____ _____ _____

_____

11.32

8.19 5.22 2.67 0.73

_____

0.50

_____ _____ _____

_____

73'200 -

73'799

6'100 -

6'149.95

33.89 -

34.16

11.68

2.63

_____ _____ _____ _____

_____

11.39

8.27 5.31 2.75 0.79

_____

0.59

_____ _____ _____

_____

73'800 -

74'399

6'150 -

6'199.95

34.17 -

34.43

11.79

2.73

_____ _____ _____ _____

_____

11.46

8.35 5.39 2.83 0.85

_____

0.68

_____ _____ _____

_____

74'400 -

74'999

6'200 -

6'249.95

34.44 -

34.71

11.90

2.84

_____ _____ _____ _____

_____

11.53

8.44 5.48 2.90 0.91

_____

0.78

_____ _____ _____

_____

75'000 -

75'599

6'250 -

6'299.95

34.72 -

34.99

12.00

2.94

_____ _____ _____ _____

_____

11.60

8.52 5.56 2.98 0.97

_____

0.87

_____ _____ _____

_____

75'600 -

76'199

6'300 -

6'349.95

35.00 -

35.27

12.10

3.05

_____ _____ _____ _____

_____

11.67

8.60 5.64 3.06 1.03

_____

0.95

_____ _____ _____

_____

76'200 -

76'799

6'350 -

6'399.95

35.28 -

35.55

12.21

3.16

_____ _____ _____ _____

_____

11.74

8.68 5.73 3.13 1.10

_____

1.04

_____ _____ _____

_____

76'800 -

77'399

6'400 -

6'449.95

35.56 -

35.82

12.31

3.26

_____ _____ _____ _____

_____

11.80

8.76 5.81 3.21 1.16

_____

1.13

_____ _____ _____

_____

77'400 -

77'999

6'450 -

6'499.95

35.83 -

36.10

12.40

3.37

0.04 _____ _____ _____

_____

11.87

8.84 5.90 3.28 1.22

_____

1.21

_____ _____ _____

_____

78'000 -

78'599

6'500 -

6'549.95

36.11 -

36.38

12.50

3.47

0.13 _____ _____ _____

_____

11.94

8.92 5.99 3.35 1.28

_____

1.30

_____ _____ _____

_____

78'600 -

79'199

6'550 -

6'599.95

36.39 -

36.66

12.60

3.57

0.22 _____ _____ _____

_____

12.01

9.00 6.08 3.43 1.34

_____

1.38

_____ _____ _____

_____

79'200 -

79'799

6'600 -

6'649.95

36.67 -

36.93

12.69

3.68

0.31 _____ _____ _____

_____

12.07

9.07 6.17 3.50 1.41

_____

1.48

_____ _____ _____

_____

79'800 -

80'399

6'650 -

6'699.95

36.94 -

37.21

12.79

3.79

0.40 _____ _____ _____

_____

12.14

9.15 6.26 3.57 1.48

_____

1.57

_____ _____ _____

_____

80'400 -

80'999

6'700 -

6'749.95

37.22 -

37.49

12.88

3.90

0.48 _____ _____ _____

_____

12.21

9.23 6.35 3.66 1.54

_____

1.66

_____ _____ _____

_____

81'000 -

81'599

6'750 -

6'799.95

37.50 -

37.77

12.97

4.01

0.57 _____ _____ _____

_____

12.27

9.31 6.43 3.75 1.61

_____

1.74

_____ _____ _____

_____

81'600 -

82'199

6'800 -

6'849.95

37.78 -

38.05

13.06

4.11

0.65 _____ _____ _____

_____

12.34

9.39 6.52 3.83 1.68

_____

1.86

_____ _____ _____

_____

82'200 -

82'799

6'850 -

6'899.95

38.06 -

38.32

13.15

4.21

0.74 _____ _____ _____

_____

12.40

9.46 6.60 3.91 1.74

0.02

1.96

_____ _____ _____

_____

82'800 -

83'399

6'900 -

6'949.95

38.33 -

38.60

13.23

4.32

0.82 _____ _____ _____

_____

12.47

9.54 6.69 3.99 1.81

0.08

2.05

_____ _____ _____

_____

83'400 -

83'999

6'950 -

6'999.95

38.61 -

38.88

13.32

4.42

0.90 _____ _____ _____

_____

12.53

9.61 6.77 4.07 1.87

0.13

2.15

_____ _____ _____

_____

84'000 -

84'599

7'000 -

7'049.95

38.89 -

39.16

13.40

4.52

0.98 _____ _____ _____

_____

12.59

9.69 6.85 4.15 1.94

0.19

2.25

_____ _____ _____

_____

84'600 -

85'199

7'050 -

7'099.95

39.17 -

39.43

13.48

4.63

1.06 _____ _____ _____

_____

12.66

9.76 6.94 4.23 2.01

0.25

2.35

_____ _____ _____

_____

85'200 -

85'799

7'100 -

7'149.95

39.44 -

39.71

13.57

4.74

1.14 _____ _____ _____

_____

12.72

9.84 7.02 4.32 2.09

0.31

2.46

_____ _____ _____

_____

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 2

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

85'800 -

86'399

7'150 -

7'199.95

39.72 -

39.99

13.65

4.85

1.21 _____ _____ _____

_____

12.78

9.91 7.10 4.41 2.16

0.37

2.56

_____ _____ _____

_____

86'400 -

86'999

7'200 -

7'249.95

40.00 -

40.27

13.73

4.96

1.30 _____ _____ _____

_____

12.84

9.99 7.18 4.49 2.23

0.42

2.65

_____ _____ _____

_____

87'000 -

87'599

7'250 -

7'299.95

40.28 -

40.55

13.81

5.07

1.38 _____ _____ _____

_____

12.90

10.06 7.26 4.58 2.30

0.48

2.75

_____ _____ _____

_____

87'600 -

88'199

7'300 -

7'349.95

40.56 -

40.82

13.88

5.17

1.50 _____ _____ _____

_____

12.96

10.14 7.34 4.67 2.36

0.54

2.85

0.06 _____ _____

_____

88'200 -

88'799

7'350 -

7'399.95

40.83 -

41.10

13.96

5.28

1.59 _____ _____ _____

_____

13.02

10.21 7.42 4.75 2.43

0.59

2.94

0.14 _____ _____

_____

88'800 -

89'399

7'400 -

7'449.95

41.11 -

41.38

14.03

5.38

1.69 _____ _____ _____

_____

13.08

10.29 7.51 4.84 2.50

0.65

3.04

0.22 _____ _____

_____

89'400 -

89'999

7'450 -

7'499.95

41.39 -

41.66

14.11

5.48

1.78 _____ _____ _____

_____

13.14

10.36 7.59 4.92 2.58

0.71

3.15

0.30 _____ _____

_____

90'000 -

90'599

7'500 -

7'549.95

41.67 -

41.93

14.18

5.58

1.87 _____ _____ _____

_____

13.19

10.43 7.67 5.00 2.65

0.76

3.26

0.38 _____ _____

_____

90'600 -

91'199

7'550 -

7'599.95

41.94 -

42.21

14.25

5.68

1.96 _____ _____ _____

_____

13.25

10.50 7.74 5.08 2.73

0.82

3.36

0.46 _____ _____

_____

91'200 -

91'799

7'600 -

7'649.95

42.22 -

42.49

14.33

5.78

2.04 _____ _____ _____

_____

13.31

10.57 7.82 5.17 2.80

0.88

3.47

0.53 _____ _____

_____

91'800 -

92'399

7'650 -

7'699.95

42.50 -

42.77

14.40

5.88

2.14 _____ _____ _____

_____

13.37

10.64 7.90 5.25 2.87

0.94

3.57

0.61 _____ _____

_____

92'400 -

92'999

7'700 -

7'749.95

42.78 -

43.05

14.47

5.97

2.24 _____ _____ _____

_____

13.42

10.71 7.98 5.33 2.94

1.00

3.67

0.68 _____ _____

_____

93'000 -

93'599

7'750 -

7'799.95

43.06 -

43.32

14.53

6.07

2.33 _____ _____ _____

_____

13.48

10.78 8.05 5.41 3.02

1.06

3.77

0.75 _____ _____

_____

93'600 -

94'199

7'800 -

7'849.95

43.33 -

43.60

14.60

6.16

2.42 _____ _____ _____

_____

13.53

10.85 8.13 5.49 3.09

1.13

3.87

0.83 _____ _____

_____

94'200 -

94'799

7'850 -

7'899.95

43.61 -

43.88

14.67

6.25

2.52 _____ _____ _____

_____

13.59

10.92 8.21 5.57 3.16

1.19

3.97

0.90 _____ _____

_____

94'800 -

95'399

7'900 -

7'949.95

43.89 -

44.16

14.73

6.34

2.61 0.01 _____ _____

_____

13.65

10.99 8.28 5.65 3.23

1.25

4.08

0.97 _____ _____

_____

95'400 -

95'999

7'950 -

7'999.95

44.17 -

44.43

14.80

6.43

2.71 0.08 _____ _____

_____

13.71

11.06 8.36 5.74 3.30

1.31

4.18

1.04 _____ _____

_____

96'000 -

96'599

8'000 -

8'049.95

44.44 -

44.71

14.86

6.52

2.80 0.16 _____ _____

_____

13.76

11.12 8.44 5.82 3.37

1.37

4.28

1.11 _____ _____

_____

96'600 -

97'199

8'050 -

8'099.95

44.72 -

44.99

14.93

6.61

2.90 0.23 _____ _____

_____

13.82

11.19 8.51 5.90 3.44

1.43

4.38

1.19 _____ _____

_____

97'200 -

97'799

8'100 -

8'149.95

45.00 -

45.27

15.00

6.70

3.00 0.31 _____ _____

_____

13.87

11.25 8.59 5.98 3.50

1.50

4.48

1.26 _____ _____

_____

97'800 -

98'399

8'150 -

8'199.95

45.28 -

45.55

15.08

6.80

3.10 0.38 _____ _____

_____

13.93

11.32 8.67 6.06 3.57

1.56

4.58

1.34 _____ _____

_____

98'400 -

98'999

8'200 -

8'249.95

45.56 -

45.82

15.16

6.89

3.19 0.45 _____ _____

_____

13.98

11.38 8.74 6.15 3.66

1.63

4.68

1.41 _____ _____

_____

99'000 -

99'599

8'250 -

8'299.95

45.83 -

46.10

15.24

6.98

3.29 0.52 _____ _____

_____

14.04

11.45 8.82 6.23 3.74

1.69

4.78

1.49 _____ _____

_____

99'600 -

100'199

8'300 -

8'349.95

46.11 -

46.38

15.32

7.07

3.39 0.59 _____ _____

_____

14.09

11.51 8.90 6.31 3.82

1.76

4.87

1.56 _____ _____

_____

100'200 -

100'799

8'350 -

8'399.95

46.39 -

46.66

15.40

7.16

3.48 0.66 _____ _____

_____

14.15

11.57 8.97 6.38 3.90

1.82

4.96

1.63 _____ _____

_____

100'800 -

101'399

8'400 -

8'449.95

46.67 -

46.93

15.47

7.25

3.57 0.72 _____ _____

_____

14.20

11.64 9.05 6.46 3.98

1.89

5.06

1.70 _____ _____

_____

101'400 -

101'999

8'450 -

8'499.95

46.94 -

47.21

15.55

7.34

3.67 0.79 _____ _____

_____

14.25

11.70 9.12 6.54 4.05

1.95

5.15

1.78 _____ _____

_____

102'000 -

102'599

8'500 -

8'549.95

47.22 -

47.49

15.62

7.43

3.76 0.86 _____ _____

_____

14.30

11.76 9.20 6.62 4.14

2.02

5.24

1.86 _____ _____

_____

102'600 -

103'199

8'550 -

8'599.95

47.50 -

47.77

15.70

7.51

3.86 0.92 _____ _____

_____

14.36

11.82 9.27 6.70 4.22

2.09

5.33

1.93 _____ _____

_____

103'200 -

103'799

8'600 -

8'649.95

47.78 -

48.05

15.77

7.60

3.96 0.99 _____ _____

_____

14.41

11.89 9.34 6.77 4.30

2.16

5.42

2.04 _____ _____

_____

103'800 -

104'399

8'650 -

8'699.95

48.06 -

48.32

15.85

7.68

4.06 1.06 _____ _____

_____

14.46

11.95 9.42 6.85 4.38

2.23

5.51

2.13 _____ _____

_____

104'400 -

104'999

8'700 -

8'749.95

48.33 -

48.60

15.92

7.77

4.15 1.13 _____ _____

_____

14.51

12.01 9.49 6.93 4.46

2.29

5.59

2.22 _____ _____

_____

105'000 -

105'599

8'750 -

8'799.95

48.61 -

48.88

15.99

7.85

4.25 1.20 _____ _____

_____

14.56

12.08 9.56 7.01 4.55

2.36

5.68

2.31 0.03 _____

_____

105'600 -

106'199

8'800 -

8'849.95

48.89 -

49.16

16.07

7.93

4.34 1.27 _____ _____

_____

14.61

12.14 9.63 7.09 4.63

2.43

5.76

2.39 0.10 _____

_____

106'200 -

106'799

8'850 -

8'899.95

49.17 -

49.43

16.14

8.01

4.43 1.34 _____ _____

_____

14.66

12.20 9.70 7.17 4.71

2.49

5.85

2.48 0.17 _____

_____

106'800 -

107'399

8'900 -

8'949.95

49.44 -

49.71

16.21

8.10

4.52 1.41 _____ _____

_____

14.71

12.26 9.77 7.25 4.79

2.56

5.93

2.57 0.23 _____

_____

107'400 -

107'999

8'950 -

8'999.95

49.72 -

49.99

16.28

8.19

4.61 1.48 _____ _____

_____

14.76

12.32 9.84 7.33 4.86

2.63

6.02

2.66 0.30 _____

_____

108'000 -

108'599

9'000 -

9'049.95

50.00 -

50.27

16.35

8.28

4.70 1.54 _____ _____

_____

14.81

12.38 9.91 7.40 4.94

2.71

6.11

2.75 0.36 _____

_____

108'600 -

109'199

9'050 -

9'099.95

50.28 -

50.55

16.42

8.37

4.79 1.64 _____ _____

_____

14.86

12.44 9.98 7.48 5.02

2.78

6.20

2.84 0.43 _____

_____

109'200 -

109'799

9'100 -

9'149.95

50.56 -

50.82

16.50

8.46

4.88 1.73 _____ _____

_____

14.91

12.50 10.05 7.56 5.10

2.85

6.29

2.94 0.49 _____

_____

109'800 -

110'399

9'150 -

9'199.95

50.83 -

51.10

16.56

8.55

4.96 1.81 _____ _____

_____

14.96

12.56 10.11 7.63 5.17

2.91

6.38

3.02 0.56 _____

_____

110'400 -

110'999

9'200 -

9'249.95

51.11 -

51.38

16.63

8.63

5.05 1.90 _____ _____

_____

15.01

12.62 10.18 7.71 5.25

2.98

6.47

3.11 0.62 _____

_____

111'000 -

111'599

9'250 -

9'299.95

51.39 -

51.66

16.70

8.72

5.13 1.98 _____ _____

_____

15.06

12.68 10.25 7.78 5.32

3.05

6.56

3.20 0.68 _____

_____

111'600 -

112'199

9'300 -

9'349.95

51.67 -

51.93

16.76

8.80

5.21 2.07 _____ _____

_____

15.11

12.74 10.32 7.86 5.40

3.12

6.65

3.29 0.74 _____

_____

112'200 -

112'799

9'350 -

9'399.95

51.94 -

52.21

16.83

8.88

5.30 2.15 _____ _____

_____

15.16

12.79 10.38 7.93 5.47

3.19

6.74

3.38 0.80 _____

_____

112'800 -

113'399

9'400 -

9'449.95

52.22 -

52.49

16.89

8.97

5.38 2.23 0.05 _____

_____

15.21

12.85 10.45 8.01 5.56

3.25

6.82

3.47 0.86 _____

_____

113'400 -

113'999

9'450 -

9'499.95

52.50 -

52.77

16.95

9.05

5.46 2.31 0.12 _____

_____

15.26

12.91 10.52 8.08 5.64

3.32

6.91

3.56 0.92 _____

_____

114'000 -

114'599

9'500 -

9'549.95

52.78 -

53.05

17.02

9.13

5.54 2.40 0.18 _____

_____

15.31

12.96 10.58 8.15 5.72

3.38

6.99

3.65 0.99 _____

_____

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 3

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

114'600 -

115'199

9'550 -

9'599.95

53.06 -

53.32

17.08

9.21

5.62 2.48 0.24 _____

_____

15.35

13.02 10.65 8.22 5.80

3.45

7.08

3.74 1.05 _____

_____

115'200 -

115'799

9'600 -

9'649.95

53.33 -

53.60

17.14

9.29

5.71 2.57 0.30 _____

_____

15.40

13.07 10.72 8.30 5.88

3.54

7.16

3.83 1.12 _____

_____

115'800 -

116'399

9'650 -

9'699.95

53.61 -

53.88

17.20

9.37

5.80 2.65 0.36 _____

_____

15.45

13.13 10.78 8.37 5.96

3.62

7.24

3.91 1.18 _____

_____

116'400 -

116'999

9'700 -

9'749.95

53.89 -

54.16

17.26

9.45

5.89 2.74 0.42 _____

_____

15.50

13.18 10.85 8.44 6.04

3.69

7.32

4.00 1.25 _____

_____

117'000 -

117'599

9'750 -

9'799.95

54.17 -

54.43

17.32

9.52

5.98 2.82 0.48 _____

_____

15.54

13.24 10.91 8.51 6.12

3.77

7.40

4.09 1.31 _____

_____

117'600 -

118'199

9'800 -

9'849.95

54.44 -

54.71

17.38

9.60

6.06 2.91 0.54 _____

_____

15.59

13.29 10.98 8.59 6.19

3.84

7.49

4.17 1.37 _____

_____

118'200 -

118'799

9'850 -

9'899.95

54.72 -

54.99

17.44

9.68

6.15 2.99 0.60 _____

_____

15.63

13.35 11.04 8.66 6.27

3.92

7.58

4.26 1.43 _____

_____

118'800 -

119'399

9'900 -

9'949.95

55.00 -

55.27

17.50

9.76

6.24 3.07 0.66 _____

_____

15.68

13.41 11.10 8.73 6.35

3.99

7.66

4.34 1.50 _____

_____

119'400 -

119'999

9'950 -

9'999.95

55.28 -

55.55

17.55

9.84

6.32 3.16 0.72 _____

_____

15.72

13.46 11.16 8.80 6.42

4.07

7.75

4.43 1.56 _____

_____

120'000 -

120'599

10'000 -

10'049.95

55.56 -

55.82

17.61

9.91

6.40 3.24 0.77 _____

_____

15.77

13.52 11.23 8.87 6.50

4.15

7.83

4.51 1.63 _____

_____

120'600 -

121'199

10'050 -

10'099.95

55.83 -

56.10

17.67

9.99

6.48 3.33 0.83 _____

_____

15.82

13.57 11.29 8.94 6.57

4.23

7.91

4.60 1.70 _____

_____

121'200 -

121'799

10'100 -

10'149.95

56.11 -

56.38

17.72

10.07

6.57 3.41 0.89 _____

_____

15.87

13.62 11.35 9.01 6.65

4.30

7.99

4.68 1.77 _____

_____

121'800 -

122'399

10'150 -

10'199.95

56.39 -

56.66

17.78

10.14

6.65 3.50 0.95 _____

_____

15.91

13.68 11.41 9.09 6.72

4.39

8.07

4.76 1.83 _____

_____

122'400 -

122'999

10'200 -

10'249.95

56.67 -

56.93

17.83

10.21

6.73 3.58 1.01 _____

_____

15.96

13.73 11.47 9.16 6.80

4.46

8.15

4.84 1.92 0.01

_____

123'000 -

123'599

10'250 -

10'299.95

56.94 -

57.21

17.89

10.29

6.81 3.67 1.07 _____

_____

16.00

13.78 11.53 9.23 6.87

4.54

8.23

4.93 2.00 0.07

_____

123'600 -

124'199

10'300 -

10'349.95

57.22 -

57.49

17.94

10.36

6.88 3.75 1.13 _____

_____

16.05

13.84 11.59 9.30 6.95

4.62

8.31

5.01 2.07 0.13

_____

124'200 -

124'799

10'350 -

10'399.95

57.50 -

57.77

17.99

10.43

6.96 3.84 1.19 _____

_____

16.09

13.89 11.65 9.37 7.02

4.70

8.39

5.08 2.15 0.18

_____

124'800 -

125'399

10'400 -

10'449.95

57.78 -

58.05

18.05

10.51

7.04 3.92 1.25 _____

_____

16.14

13.94 11.71 9.43 7.10

4.78

8.47

5.17 2.24 0.24

_____

125'400 -

125'999

10'450 -

10'499.95

58.06 -

58.32

18.10

10.58

7.12 4.00 1.31 _____

_____

16.18

13.99 11.77 9.50 7.17

4.85

8.54

5.26 2.32 0.30

_____

126'000 -

126'599

10'500 -

10'549.95

58.33 -

58.60

18.15

10.65

7.21 4.09 1.37 _____

_____

16.23

14.04 11.83 9.57 7.25

4.93

8.62

5.34 2.40 0.35

_____

126'600 -

127'199

10'550 -

10'599.95

58.61 -

58.88

18.20

10.73

7.29 4.17 1.43 _____

_____

16.27

14.09 11.89 9.64 7.32

5.01

8.70

5.42 2.48 0.41

_____

127'200 -

127'799

10'600 -

10'649.95

58.89 -

59.16

18.25

10.80

7.37 4.25 1.50 _____

_____

16.32

14.14 11.95 9.71 7.39

5.08

8.77

5.51 2.56 0.46

_____

127'800 -

128'399

10'650 -

10'699.95

59.17 -

59.43

18.30

10.87

7.45 4.33 1.58 _____

_____

16.36

14.19 12.01 9.77 7.46

5.16

8.85

5.59 2.64 0.52

_____

128'400 -

128'999

10'700 -

10'749.95

59.44 -

59.71

18.35

10.95

7.53 4.41 1.66 _____

_____

16.40

14.24 12.07 9.84 7.53

5.23

8.93

5.67 2.72 0.57

_____

129'000 -

129'599

10'750 -

10'799.95

59.72 -

59.99

18.40

11.02

7.61 4.49 1.73 _____

_____

16.45

14.30 12.13 9.90 7.61

5.30

9.01

5.75 2.80 0.63

_____

129'600 -

130'199

10'800 -

10'849.95

60.00 -

60.27

18.45

11.09

7.69 4.57 1.81 _____

_____

16.50

14.35 12.18 9.97 7.68

5.38

9.09

5.83 2.89 0.68

_____

130'200 -

130'799

10'850 -

10'899.95

60.28 -

60.55

18.50

11.17

7.76 4.65 1.88 0.03

_____

16.54

14.40 12.24 10.03 7.75

5.46

9.16

5.91 2.97 0.73

_____

130'800 -

131'399

10'900 -

10'949.95

60.56 -

60.82

18.54

11.24

7.84 4.72 1.95 0.08

_____

16.59

14.45 12.30 10.10 7.82

5.54

9.24

5.99 3.06 0.78

_____

131'400 -

131'999

10'950 -

10'999.95

60.83 -

61.10

18.59

11.31

7.92 4.80 2.02 0.14

_____

16.64

14.50 12.36 10.16 7.89

5.61

9.32

6.06 3.14 0.84

_____

132'000 -

132'599

11'000 -

11'049.95

61.11 -

61.38

18.64

11.38

7.99 4.88 2.10 0.19

_____

16.68

14.55 12.41 10.23 7.96

5.69

9.40

6.14 3.22 0.90

_____

132'600 -

133'199

11'050 -

11'099.95

61.39 -

61.66

18.68

11.45

8.07 4.96 2.18 0.25

_____

16.73

14.60 12.47 10.29 8.04

5.77

9.47

6.22 3.31 0.95

_____

133'200 -

133'799

11'100 -

11'149.95

61.67 -

61.93

18.73

11.52

8.14 5.04 2.26 0.30

_____

16.78

14.65 12.52 10.35 8.11

5.84

9.55

6.29 3.39 1.01

_____

133'800 -

134'399

11'150 -

11'199.95

61.94 -

62.21

18.78

11.59

8.22 5.12 2.34 0.35

_____

16.82

14.70 12.58 10.41 8.18

5.92

9.62

6.37 3.47 1.07

_____

134'400 -

134'999

11'200 -

11'249.95

62.22 -

62.49

18.82

11.65

8.29 5.20 2.42 0.41

_____

16.87

14.75 12.64 10.48 8.26

5.99

9.69

6.44 3.55 1.12

_____

135'000 -

135'599

11'250 -

11'299.95

62.50 -

62.77

18.87

11.73

8.37 5.28 2.50 0.46

_____

16.92

14.80 12.69 10.54 8.33

6.07

9.77

6.52 3.63 1.18

_____

135'600 -

136'199

11'300 -

11'349.95

62.78 -

63.05

18.92

11.79

8.45 5.36 2.57 0.51

_____

16.96

14.85 12.75 10.61 8.40

6.14

9.84

6.60 3.71 1.23

_____

136'200 -

136'799

11'350 -

11'399.95

63.06 -

63.32

18.97

11.86

8.53 5.44 2.65 0.56

_____

17.01

14.90 12.80 10.67 8.47

6.21

9.91

6.68 3.79 1.29

_____

136'800 -

137'399

11'400 -

11'449.95

63.33 -

63.60

19.02

11.92

8.61 5.51 2.73 0.61

_____

17.06

14.95 12.86 10.73 8.54

6.29

9.98

6.76 3.86 1.35

_____

137'400 -

137'999

11'450 -

11'499.95

63.61 -

63.88

19.08

11.99

8.68 5.59 2.81 0.66

_____

17.11

15.00 12.92 10.80 8.61

6.36

10.05

6.84 3.94 1.41

_____

138'000 -

138'599

11'500 -

11'549.95

63.89 -

64.16

19.13

12.06

8.76 5.67 2.90 0.71

_____

17.15

15.05 12.97 10.86 8.68

6.44

10.13

6.92 4.02 1.47

_____

138'600 -

139'199

11'550 -

11'599.95

64.17 -

64.43

19.18

12.12

8.84 5.74 2.98 0.76

_____

17.20

15.10 13.03 10.92 8.75

6.51

10.20

7.00 4.10 1.53

_____

139'200 -

139'799

11'600 -

11'649.95

64.44 -

64.71

19.23

12.18

8.91 5.82 3.06 0.81

_____

17.25

15.15 13.08 10.99 8.82

6.58

10.27

7.08 4.17 1.58

_____

139'800 -

140'399

11'650 -

11'699.95

64.72 -

64.99

19.28

12.25

8.98 5.89 3.13 0.87

_____

17.29

15.20 13.14 11.05 8.88

6.66

10.34

7.16 4.24 1.66

_____

140'400 -

140'999

11'700 -

11'749.95

65.00 -

65.27

19.33

12.31

9.06 5.96 3.21 0.92

_____

17.34

15.25 13.19 11.11 8.95

6.73

10.41

7.24 4.32 1.73

0.04

141'000 -

141'599

11'750 -

11'799.95

65.28 -

65.55

19.39

12.38

9.13 6.04 3.29 0.98

_____

17.39

15.30 13.25 11.17 9.02

6.81

10.49

7.32 4.39 1.81

0.10

141'600 -

142'199

11'800 -

11'849.95

65.56 -

65.82

19.43

12.44

9.20 6.11 3.37 1.03

_____

17.44

15.35 13.30 11.23 9.09

6.88

10.56

7.40 4.47 1.88

0.15

142'200 -

142'799

11'850 -

11'899.95

65.83 -

66.10

19.48

12.51

9.28 6.19 3.45 1.08

_____

17.49

15.39 13.36 11.29 9.15

6.96

10.62

7.47 4.54 1.96

0.20

142'800 -

143'399

11'900 -

11'949.95

66.11 -

66.38

19.53

12.57

9.35 6.27 3.52 1.14

_____

17.54

15.44 13.41 11.35 9.22

7.03

10.69

7.55 4.62 2.03

0.25

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 4

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

143'400 -

143'999

11'950 -

11'999.95

66.39 -

66.66

19.58

12.63

9.42 6.35 3.60 1.19

_____

17.58

15.49 13.46 11.41 9.29

7.10

10.76

7.62 4.70 2.11

0.30

144'000 -

144'599

12'000 -

12'049.95

66.67 -

66.93

19.63

12.70

9.49 6.43 3.67 1.24

_____

17.64

15.54 13.52 11.47 9.36

7.18

10.83

7.70 4.77 2.18

0.34

144'600 -

145'199

12'050 -

12'099.95

66.94 -

67.21

19.67

12.76

9.56 6.51 3.75 1.30

_____

17.69

15.59 13.57 11.53 9.43

7.25

10.90

7.77 4.85 2.26

0.39

145'200 -

145'799

12'100 -

12'149.95

67.22 -

67.49

19.72

12.82

9.63 6.58 3.82 1.38

_____

17.74

15.64 13.62 11.58 9.49

7.32

10.97

7.84 4.93 2.33

0.44

145'800 -

146'399

12'150 -

12'199.95

67.50 -

67.77

19.77

12.89

9.70 6.66 3.89 1.45

_____

17.79

15.69 13.67 11.64 9.56

7.39

11.04

7.92 5.00 2.40

0.49

146'400 -

146'999

12'200 -

12'249.95

67.78 -

68.05

19.81

12.95

9.77 6.74 3.96 1.52

_____

17.84

15.74 13.73 11.70 9.62

7.46

11.11

7.99 5.08 2.48

0.54

147'000 -

147'599

12'250 -

12'299.95

68.06 -

68.32

19.86

13.01

9.84 6.82 4.04 1.59

_____

17.89

15.79 13.79 11.76 9.69

7.53

11.18

8.07 5.16 2.55

0.58

147'600 -

148'199

12'300 -

12'349.95

68.33 -

68.60

19.90

13.07

9.91 6.89 4.11 1.66

0.01

17.94

15.84 13.84 11.82 9.76

7.60

11.25

8.14 5.24 2.63

0.63

148'200 -

148'799

12'350 -

12'399.95

68.61 -

68.88

19.95

13.13

9.98 6.97 4.18 1.73

0.06

17.99

15.89 13.89 11.88 9.82

7.67

11.31

8.22 5.31 2.71

0.68

148'800 -

149'399

12'400 -

12'449.95

68.89 -

69.16

20.00

13.19

10.05 7.04 4.25 1.80

0.11

18.04

15.94 13.95 11.94 9.89

7.74

11.38

8.29 5.39 2.79

0.73

149'400 -

149'999

12'450 -

12'499.95

69.17 -

69.43

20.05

13.25

10.12 7.12 4.33 1.87

0.16

18.10

16.00 14.00 12.00 9.96

7.82

11.45

8.37 5.47 2.87

0.78

150'000 -

150'599

12'500 -

12'549.95

69.44 -

69.71

20.09

13.31

10.20 7.20 4.40 1.95

0.21

18.15

16.06 14.06 12.06 10.02

7.89

11.52

8.44 5.54 2.94

0.83

150'600 -

151'199

12'550 -

12'599.95

69.72 -

69.99

20.14

13.37

10.27 7.27 4.48 2.02

0.26

18.20

16.11 14.11 12.12 10.09

7.96

11.59

8.51 5.62 3.02

0.88

151'200 -

151'799

12'600 -

12'649.95

70.00 -

70.27

20.19

13.44

10.34 7.35 4.56 2.09

0.31

18.25

16.17 14.17 12.18 10.15

8.03

11.66

8.59 5.69 3.09

0.94

151'800 -

152'399

12'650 -

12'699.95

70.28 -

70.55

20.23

13.49

10.41 7.42 4.64 2.17

0.35

18.30

16.22 14.22 12.24 10.22

8.11

11.72

8.66 5.77 3.17

0.99

152'400 -

152'999

12'700 -

12'749.95

70.56 -

70.82

20.27

13.55

10.48 7.49 4.72 2.24

0.40

18.35

16.28 14.27 12.30 10.28

8.18

11.79

8.73 5.85 3.24

1.04

153'000 -

153'599

12'750 -

12'799.95

70.83 -

71.10

20.32

13.61

10.56 7.57 4.80 2.31

0.45

18.41

16.34 14.33 12.36 10.35

8.25

11.86

8.81 5.93 3.32

1.09

153'600 -

154'199

12'800 -

12'849.95

71.11 -

71.38

20.37

13.67

10.63 7.65 4.87 2.38

0.49

18.45

16.39 14.39 12.42 10.41

8.33

11.92

8.88 6.00 3.39

1.14

154'200 -

154'799

12'850 -

12'899.95

71.39 -

71.66

20.41

13.73

10.69 7.72 4.95 2.45

0.54

18.50

16.45 14.44 12.47 10.47

8.40

11.98

8.95 6.08 3.47

1.19

154'800 -

155'399

12'900 -

12'949.95

71.67 -

71.93

20.46

13.79

10.77 7.80 5.03 2.53

0.59

18.56

16.51 14.50 12.54 10.54

8.47

12.05

9.03 6.16 3.54

1.25

155'400 -

155'999

12'950 -

12'999.95

71.94 -

72.21

20.50

13.85

10.83 7.87 5.10 2.61

0.63

18.60

16.57 14.55 12.60 10.61

8.54

12.11

9.10 6.24 3.62

1.30

156'000 -

156'599

13'000 -

13'049.95

72.22 -

72.49

20.55

13.91

10.90 7.94 5.17 2.68

0.68

18.65

16.62 14.61 12.65 10.67

8.61

12.17

9.18 6.31 3.69

1.39

156'600 -

157'199

13'050 -

13'099.95

72.50 -

72.77

20.59

13.97

10.97 8.01 5.25 2.75

0.73

18.70

16.68 14.66 12.72 10.74

8.68

12.23

9.25 6.39 3.76

1.45

157'200 -

157'799

13'100 -

13'149.95

72.78 -

73.05

20.64

14.03

11.04 8.09 5.32 2.83

0.78

18.75

16.74 14.72 12.77 10.80

8.75

12.30

9.32 6.46 3.84

1.52

157'800 -

158'399

13'150 -

13'199.95

73.06 -

73.32

20.68

14.09

11.10 8.16 5.39 2.90

0.83

18.80

16.79 14.77 12.83 10.86

8.82

12.37

9.40 6.54 3.91

1.59

158'400 -

158'999

13'200 -

13'249.95

73.33 -

73.60

20.73

14.14

11.17 8.23 5.47 2.97

0.88

18.85

16.85 14.83 12.89 10.93

8.89

12.43

9.47 6.61 3.98

1.65

159'000 -

159'599

13'250 -

13'299.95

73.61 -

73.88

20.78

14.20

11.23 8.31 5.54 3.05

0.93

18.89

16.90 14.88 12.95 10.99

8.96

12.50

9.54 6.69 4.06

1.72

159'600 -

160'199

13'300 -

13'349.95

73.89 -

74.16

20.82

14.26

11.30 8.38 5.61 3.13

0.97

18.94

16.95 14.94 13.00 11.05

9.03

12.56

9.61 6.76 4.13

1.79

160'200 -

160'799

13'350 -

13'399.95

74.17 -

74.43

20.86

14.32

11.36 8.45 5.69 3.20

1.02

18.99

17.01 15.00 13.06 11.11

9.10

12.62

9.68 6.83 4.21

1.86

160'800 -

161'399

13'400 -

13'449.95

74.44 -

74.71

20.91

14.37

11.43 8.53 5.77 3.27

1.09

19.04

17.07 15.06 13.12 11.17

9.17

12.68

9.75 6.91 4.29

1.93

161'400 -

161'999

13'450 -

13'499.95

74.72 -

74.99

20.95

14.43

11.49 8.60 5.84 3.35

1.15

19.08

17.12 15.11 13.18 11.23

9.23

12.75

9.82 6.98 4.36

2.00

162'000 -

162'599

13'500 -

13'549.95

75.00 -

75.27

20.99

14.48

11.55 8.67 5.92 3.42

1.22

19.13

17.17 15.17 13.23 11.29

9.30

12.81

9.89 7.05 4.43

2.07

162'600 -

163'199

13'550 -

13'599.95

75.28 -

75.55

21.04

14.54

11.62 8.74 5.99 3.49

1.29

19.18

17.23 15.23 13.29 11.36

9.37

12.87

9.96 7.13 4.51

2.14

163'200 -

163'799

13'600 -

13'649.95

75.56 -

75.82

21.08

14.59

11.68 8.81 6.06 3.56

1.35

19.22

17.28 15.29 13.35 11.42

9.44

12.93

10.03 7.21 4.58

2.21

163'800 -

164'399

13'650 -

13'699.95

75.83 -

76.10

21.12

14.65

11.75 8.88 6.14 3.63

1.41

19.26

17.33 15.34 13.41 11.48

9.50

12.99

10.10 7.28 4.65

2.28

164'400 -

164'999

13'700 -

13'749.95

76.11 -

76.38

21.16

14.70

11.81 8.96 6.21 3.71

1.48

19.31

17.38 15.41 13.47 11.54

9.57

13.05

10.17 7.36 4.73

2.36

165'000 -

165'599

13'750 -

13'799.95

76.39 -

76.66

21.20

14.76

11.88 9.03 6.28 3.78

1.54

19.36

17.43 15.46 13.52 11.60

9.64

13.11

10.23 7.43 4.80

2.44

165'600 -

166'199

13'800 -

13'849.95

76.67 -

76.93

21.24

14.81

11.94 9.10 6.35 3.84

1.61

19.40

17.48 15.52 13.58 11.66

9.70

13.17

10.30 7.50 4.87

2.51

166'200 -

166'799

13'850 -

13'899.95

76.94 -

77.21

21.29

14.87

12.00 9.17 6.43 3.91

1.67

19.45

17.54 15.58 13.64 11.73

9.77

13.23

10.37 7.58 4.94

2.59

166'800 -

167'399

13'900 -

13'949.95

77.22 -

77.49

21.33

14.92

12.07 9.24 6.50 3.99

1.74

19.49

17.59 15.64 13.70 11.79

9.84

13.28

10.44 7.65 5.01

2.66

167'400 -

167'999

13'950 -

13'999.95

77.50 -

77.77

21.36

14.98

12.13 9.30 6.58 4.06

1.81

19.53

17.64 15.70 13.75 11.85

9.90

13.34

10.50 7.72 5.08

2.73

168'000 -

168'599

14'000 -

14'049.95

77.78 -

78.05

21.41

15.04

12.19 9.38 6.65 4.13

1.88

19.58

17.69 15.76 13.82 11.91

9.97

13.40

10.57 7.79 5.15

2.80

168'600 -

169'199

14'050 -

14'099.95

78.06 -

78.32

21.45

15.09

12.25 9.44 6.72 4.20

1.95

19.62

17.74 15.81 13.88 11.97

10.03

13.46

10.64 7.86 5.22

2.88

169'200 -

169'799

14'100 -

14'149.95

78.33 -

78.60

21.48

15.14

12.31 9.51 6.79 4.28

2.02

19.66

17.79 15.87 13.93 12.03

10.10

13.52

10.70 7.93 5.29

2.95

169'800 -

170'399

14'150 -

14'199.95

78.61 -

78.88

21.53

15.20

12.37 9.58 6.87 4.35

2.09

19.71

17.84 15.93 14.00 12.09

10.16

13.58

10.77 8.00 5.37

3.02

170'400 -

170'999

14'200 -

14'249.95

78.89 -

79.16

21.56

15.25

12.43 9.64 6.94 4.42

2.16

19.75

17.89 15.98 14.06 12.15

10.23

13.64

10.84 8.07 5.45

3.09

171'000 -

171'599

14'250 -

14'299.95

79.17 -

79.43

21.60

15.30

12.49 9.71 7.01 4.49

2.22

19.79

17.94 16.04 14.11 12.21

10.29

13.70

10.90 8.14 5.52

3.16

171'600 -

172'199

14'300 -

14'349.95

79.44 -

79.71

21.64

15.35

12.55 9.78 7.08 4.56

2.29

19.84

17.99 16.10 14.18 12.27

10.36

13.75

10.96 8.21 5.59

3.22

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 5

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

172'200 -

172'799

14'350 -

14'399.95

79.72 -

79.99

21.68

15.41

12.61 9.85 7.16 4.63

2.37

19.88

18.04 16.15 14.24 12.33

10.42

13.81

11.03 8.28 5.67

3.30

172'800 -

173'399

14'400 -

14'449.95

80.00 -

80.27

21.73

15.46

12.67 9.92 7.23 4.70

2.44

19.92

18.08 16.20 14.30 12.39

10.48

13.87

11.09 8.35 5.74

3.36

173'400 -

173'999

14'450 -

14'499.95

80.28 -

80.55

21.77

15.51

12.72 9.98 7.30 4.77

2.51

19.97

18.14 16.26 14.36 12.45

10.55

13.92

11.16 8.42 5.82

3.43

174'000 -

174'599

14'500 -

14'549.95

80.56 -

80.82

21.82

15.56

12.79 10.05 7.37 4.84

2.58

20.01

18.18 16.31 14.42 12.51

10.61

13.98

11.22 8.49 5.89

3.50

174'600 -

175'199

14'550 -

14'599.95

80.83 -

81.10

21.86

15.62

12.85 10.12 7.44 4.91

2.65

20.05

18.23 16.37 14.47 12.57

10.67

14.04

11.28 8.56 5.96

3.57

175'200 -

175'799

14'600 -

14'649.95

81.11 -

81.38

21.90

15.67

12.90 10.18 7.51 4.98

2.72

20.09

18.27 16.42 14.53 12.63

10.74

14.09

11.34 8.63 6.03

3.63

175'800 -

176'399

14'650 -

14'699.95

81.39 -

81.66

21.95

15.72

12.97 10.25 7.58 5.05

2.79

20.13

18.32 16.48 14.59 12.69

10.80

14.15

11.41 8.70 6.11

3.70

176'400 -

176'999

14'700 -

14'749.95

81.67 -

81.93

21.99

15.77

13.02 10.31 7.65 5.12

2.86

20.17

18.37 16.53 14.65 12.75

10.86

14.20

11.47 8.77 6.18

3.76

177'000 -

177'599

14'750 -

14'799.95

81.94 -

82.21

22.03

15.82

13.08 10.38 7.71 5.19

2.92

20.21

18.41 16.58 14.70 12.81

10.92

14.26

11.53 8.84 6.25

3.83

177'600 -

178'199

14'800 -

14'849.95

82.22 -

82.49

22.07

15.88

13.14 10.45 7.78 5.26

2.99

20.25

18.46 16.63 14.76 12.88

10.99

14.32

11.60 8.91 6.32

3.91

178'200 -

178'799

14'850 -

14'899.95

82.50 -

82.77

22.11

15.93

13.20 10.51 7.85 5.34

3.06

20.29

18.51 16.68 14.82 12.94

11.05

14.37

11.66 8.98 6.39

3.98

178'800 -

179'399

14'900 -

14'949.95

82.78 -

83.05

22.15

15.98

13.26 10.57 7.92 5.41

3.13

20.33

18.55 16.73 14.87 13.00

11.11

14.43

11.72 9.05 6.45

4.05

179'400 -

179'999

14'950 -

14'999.95

83.06 -

83.32

22.20

16.03

13.32 10.64 7.99 5.48

3.19

20.37

18.60 16.79 14.93 13.07

11.18

14.49

11.78 9.12 6.53

4.12

180'000 -

180'599

15'000 -

15'049.95

83.33 -

83.60

22.24

16.08

13.37 10.70 8.06 5.55

3.26

20.41

18.65 16.84 14.99 13.13

11.24

14.54

11.84 9.19 6.60

4.19

180'600 -

181'199

15'050 -

15'099.95

83.61 -

83.88

22.28

16.13

13.42 10.76 8.13 5.62

3.32

20.45

18.69 16.89 15.04 13.19

11.30

14.59

11.90 9.25 6.66

4.26

181'200 -

181'799

15'100 -

15'149.95

83.89 -

84.16

22.32

16.19

13.48 10.82 8.20 5.69

3.39

20.49

18.74 16.94 15.10 13.26

11.37

14.65

11.97 9.32 6.74

4.34

181'800 -

182'399

15'150 -

15'199.95

84.17 -

84.43

22.36

16.24

13.54 10.88 8.27 5.76

3.45

20.53

18.78 16.99 15.16 13.32

11.43

14.71

12.03 9.39 6.81

4.40

182'400 -

182'999

15'200 -

15'249.95

84.44 -

84.71

22.40

16.29

13.59 10.95 8.34 5.83

3.52

20.57

18.82 17.04 15.21 13.37

11.49

14.76

12.09 9.45 6.88

4.47

183'000 -

183'599

15'250 -

15'299.95

84.72 -

84.99

22.44

16.35

13.65 11.01 8.41 5.90

3.59

20.61

18.87 17.10 15.27 13.44

11.56

14.82

12.15 9.52 6.95

4.54

183'600 -

184'199

15'300 -

15'349.95

85.00 -

85.27

22.48

16.40

13.71 11.07 8.48 5.97

3.65

20.65

18.91 17.14 15.33 13.50

11.62

14.87

12.21 9.58 7.02

4.61

184'200 -

184'799

15'350 -

15'399.95

85.28 -

85.55

22.52

16.45

13.77 11.14 8.54 6.04

3.72

20.68

18.96 17.19 15.38 13.56

11.68

14.92

12.26 9.65 7.09

4.68

184'800 -

185'399

15'400 -

15'449.95

85.56 -

85.82

22.56

16.50

13.83 11.20 8.61 6.11

3.80

20.72

19.00 17.25 15.44 13.62

11.75

14.98

12.33 9.71 7.16

4.75

185'400 -

185'999

15'450 -

15'499.95

85.83 -

86.10

22.59

16.55

13.88 11.26 8.68 6.18

3.86

20.76

19.05 17.29 15.49 13.68

11.81

15.04

12.38 9.78 7.23

4.81

186'000 -

186'599

15'500 -

15'549.95

86.11 -

86.38

22.63

16.60

13.93 11.32 8.74 6.24

3.93

20.80

19.09 17.34 15.55 13.74

11.87

15.09

12.44 9.84 7.30

4.88

186'600 -

187'199

15'550 -

15'599.95

86.39 -

86.66

22.67

16.65

13.99 11.38 8.81 6.31

4.00

20.84

19.13 17.39 15.60 13.80

11.94

15.14

12.50 9.91 7.36

4.95

187'200 -

187'799

15'600 -

15'649.95

86.67 -

86.93

22.71

16.71

14.05 11.44 8.88 6.38

4.07

20.87

19.17 17.44 15.66 13.86

12.00

15.20

12.56 9.98 7.43

5.02

187'800 -

188'399

15'650 -

15'699.95

86.94 -

87.21

22.75

16.77

14.10 11.50 8.94 6.45

4.14

20.91

19.21 17.49 15.71 13.91

12.07

15.25

12.62 10.04 7.50

5.09

188'400 -

188'999

15'700 -

15'749.95

87.22 -

87.49

22.78

16.82

14.15 11.56 9.01 6.52

4.21

20.95

19.26 17.54 15.77 13.97

12.14

15.31

12.68 10.10 7.57

5.16

189'000 -

189'599

15'750 -

15'799.95

87.50 -

87.77

22.82

16.88

14.21 11.62 9.07 6.59

4.27

20.98

19.30 17.58 15.82 14.03

12.20

15.37

12.74 10.17 7.64

5.23

189'600 -

190'199

15'800 -

15'849.95

87.78 -

88.05

22.86

16.93

14.27 11.68 9.14 6.66

4.34

21.02

19.34 17.63 15.87 14.09

12.26

15.42

12.80 10.23 7.70

5.30

190'200 -

190'799

15'850 -

15'899.95

88.06 -

88.32

22.89

16.98

14.32 11.74 9.20 6.73

4.41

21.05

19.38 17.67 15.92 14.14

12.32

15.48

12.85 10.29 7.77

5.36

190'800 -

191'399

15'900 -

15'949.95

88.33 -

88.60

22.93

17.04

14.38 11.80 9.27 6.80

4.47

21.09

19.43 17.72 15.98 14.20

12.39

15.54

12.92 10.36 7.84

5.44

191'400 -

191'999

15'950 -

15'999.95

88.61 -

88.88

22.97

17.10

14.44 11.86 9.33 6.87

4.54

21.13

19.47 17.77 16.03 14.26

12.45

15.59

12.97 10.42 7.91

5.50

192'000 -

192'599

16'000 -

16'049.95

88.89 -

89.16

23.00

17.15

14.49 11.92 9.40 6.93

4.60

21.16

19.51 17.81 16.08 14.31

12.51

15.65

13.03 10.48 7.97

5.57

192'600 -

193'199

16'050 -

16'099.95

89.17 -

89.43

23.04

17.21

14.55 11.98 9.47 7.00

4.67

21.20

19.55 17.86 16.14 14.37

12.58

15.71

13.09 10.55 8.04

5.65

193'200 -

193'799

16'100 -

16'149.95

89.44 -

89.71

23.07

17.26

14.60 12.04 9.53 7.07

4.73

21.23

19.59 17.91 16.18 14.42

12.64

15.77

13.15 10.61 8.11

5.71

193'800 -

194'399

16'150 -

16'199.95

89.72 -

89.99

23.11

17.32

14.66 12.10 9.59 7.13

4.80

21.27

19.63 17.95 16.23 14.48

12.70

15.82

13.21 10.67 8.18

5.78

194'400 -

194'999

16'200 -

16'249.95

90.00 -

90.27

23.15

17.38

14.72 12.16 9.66 7.20

4.87

21.31

19.67 18.00 16.29 14.54

12.76

15.89

13.27 10.73 8.25

5.85

195'000 -

195'599

16'250 -

16'299.95

90.28 -

90.55

23.18

17.43

14.77 12.22 9.72 7.27

4.94

21.34

19.71 18.04 16.34 14.59

12.82

15.94

13.32 10.80 8.31

5.92

195'600 -

196'199

16'300 -

16'349.95

90.56 -

90.82

23.21

17.48

14.83 12.27 9.78 7.33

5.00

21.37

19.75 18.09 16.39 14.64

12.88

16.00

13.38 10.86 8.38

5.98

196'200 -

196'799

16'350 -

16'399.95

90.83 -

91.10

23.25

17.54

14.89 12.34 9.85 7.40

5.07

21.41

19.79 18.14 16.44 14.70

12.95

16.06

13.44 10.92 8.45

6.05

196'800 -

197'399

16'400 -

16'449.95

91.11 -

91.38

23.28

17.60

14.94 12.39 9.91 7.46

5.14

21.44

19.83 18.18 16.49 14.75

13.00

16.12

13.50 10.98 8.51

6.12

197'400 -

197'999

16'450 -

16'499.95

91.39 -

91.66

23.32

17.65

15.00 12.45 9.97 7.53

5.21

21.48

19.87 18.22 16.54 14.80

13.06

16.17

13.56 11.04 8.58

6.19

198'000 -

198'599

16'500 -

16'549.95

91.67 -

91.93

23.35

17.71

15.06 12.51 10.03 7.60

5.28

21.51

19.91 18.27 16.59 14.86

13.13

16.23

13.62 11.11 8.65

6.26

198'600 -

199'199

16'550 -

16'599.95

91.94 -

92.21

23.39

17.76

15.12 12.57 10.09 7.66

5.35

21.55

19.95 18.31 16.64 14.91

13.18

16.28

13.68 11.16 8.71

6.32

199'200 -

199'799

16'600 -

16'649.95

92.22 -

92.49

23.42

17.81

15.18 12.63 10.16 7.73

5.42

21.58

19.98 18.35 16.69 14.97

13.24

16.34

13.74 11.22 8.78

6.39

199'800 -

200'399

16'650 -

16'699.95

92.50 -

92.77

23.45

17.87

15.24 12.69 10.22 7.80

5.48

21.62

20.02 18.40 16.74 15.03

13.30

16.40

13.80 11.29 8.84

6.46

200'400 -

200'999

16'700 -

16'749.95

92.78 -

93.05

23.49

17.92

15.30 12.75 10.28 7.87

5.55

21.65

20.06 18.44 16.79 15.08

13.36

16.45

13.86 11.35 8.91

6.52

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 6

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

201'000 -

201'599

16'750 -

16'799.95

93.06 -

93.32

23.52

17.97

15.35 12.80 10.34 7.93

5.62

21.68

20.10 18.48 16.83 15.13

13.41

16.50

13.92 11.41 8.97

6.59

201'600 -

202'199

16'800 -

16'849.95

93.33 -

93.60

23.55

18.02

15.41 12.86 10.41 8.00

5.68

21.72

20.14 18.53 16.88 15.19

13.48

16.55

13.98 11.47 9.03

6.65

202'200 -

202'799

16'850 -

16'899.95

93.61 -

93.88

23.58

18.07

15.47 12.92 10.47 8.07

5.75

21.75

20.17 18.57 16.93 15.24

13.53

16.61

14.04 11.53 9.10

6.72

202'800 -

203'399

16'900 -

16'949.95

93.89 -

94.16

23.61

18.12

15.53 12.98 10.53 8.13

5.81

21.78

20.21 18.61 16.98 15.29

13.59

16.66

14.10 11.59 9.16

6.79

203'400 -

203'999

16'950 -

16'999.95

94.17 -

94.43

23.65

18.17

15.58 13.04 10.59 8.20

5.88

21.81

20.25 18.65 17.02 15.34

13.64

16.72

14.16 11.65 9.23

6.86

204'000 -

204'599

17'000 -

17'049.95

94.44 -

94.71

23.68

18.23

15.64 13.10 10.65 8.26

5.95

21.84

20.29 18.70 17.07 15.40

13.70

16.78

14.23 11.71 9.29

6.93

204'600 -

205'199

17'050 -

17'099.95

94.72 -

94.99

23.71

18.28

15.69 13.16 10.71 8.33

6.01

21.88

20.32 18.74 17.12 15.45

13.76

16.83

14.28 11.77 9.36

6.99

205'200 -

205'799

17'100 -

17'149.95

95.00 -

95.27

23.75

18.33

15.75 13.22 10.77 8.39

6.08

21.91

20.36 18.78 17.16 15.50

13.81

16.88

14.34 11.83 9.42

7.06

205'800 -

206'399

17'150 -

17'199.95

95.28 -

95.55

23.78

18.38

15.81 13.28 10.84 8.46

6.14

21.94

20.40 18.82 17.21 15.55

13.87

16.94

14.41 11.90 9.48

7.12

206'400 -

206'999

17'200 -

17'249.95

95.56 -

95.82

23.82

18.43

15.86 13.34 10.90 8.52

6.21

21.97

20.43 18.86 17.26 15.60

13.92

16.99

14.46 11.96 9.55

7.19

207'000 -

207'599

17'250 -

17'299.95

95.83 -

96.10

23.85

18.47

15.91 13.40 10.96 8.58

6.27

22.00

20.47 18.90 17.30 15.65

13.97

17.04

14.52 12.02 9.61

7.25

207'600 -

208'199

17'300 -

17'349.95

96.11 -

96.38

23.88

18.53

15.97 13.47 11.02 8.65

6.34

22.04

20.51 18.95 17.35 15.71

14.03

17.10

14.58 12.08 9.67

7.32

208'200 -

208'799

17'350 -

17'399.95

96.39 -

96.66

23.92

18.58

16.02 13.53 11.08 8.71

6.41

22.07

20.54 18.99 17.39 15.76

14.09

17.15

14.64 12.14 9.73

7.39

208'800 -

209'399

17'400 -

17'449.95

96.67 -

96.93

23.95

18.62

16.08 13.59 11.14 8.78

6.47

22.10

20.58 19.02 17.44 15.81

14.14

17.20

14.69 12.21 9.80

7.45

209'400 -

209'999

17'450 -

17'499.95

96.94 -

97.21

23.98

18.67

16.13 13.65 11.20 8.84

6.54

22.13

20.61 19.07 17.49 15.86

14.20

17.26

14.75 12.27 9.86

7.52

210'000 -

210'599

17'500 -

17'549.95

97.22 -

97.49

24.01

18.72

16.18 13.71 11.26 8.90

6.61

22.16

20.65 19.11 17.53 15.91

14.25

17.31

14.81 12.34 9.92

7.58

210'600 -

211'199

17'550 -

17'599.95

97.50 -

97.77

24.04

18.77

16.24 13.77 11.32 8.97

6.67

22.19

20.68 19.15 17.57 15.96

14.30

17.36

14.86 12.40 9.99

7.65

211'200 -

211'799

17'600 -

17'649.95

97.78 -

98.05

24.08

18.82

16.29 13.83 11.39 9.03

6.74

22.22

20.72 19.19 17.62 16.01

14.36

17.42

14.93 12.47 10.05

7.72

211'800 -

212'399

17'650 -

17'699.95

98.06 -

98.32

24.11

18.86

16.35 13.89 11.45 9.09

6.80

22.25

20.75 19.23 17.66 16.06

14.41

17.46

14.98 12.53 10.11

7.78

212'400 -

212'999

17'700 -

17'749.95

98.33 -

98.60

24.14

18.91

16.40 13.95 11.51 9.15

6.86

22.28

20.79 19.26 17.71 16.10

14.46

17.51

15.03 12.59 10.17

7.85

213'000 -

213'599

17'750 -

17'799.95

98.61 -

98.88

24.17

18.96

16.46 14.01 11.57 9.22

6.93

22.32

20.83 19.31 17.75 16.16

14.51

17.57

15.09 12.65 10.24

7.92

213'600 -

214'199

17'800 -

17'849.95

98.89 -

99.16

24.20

19.00

16.51 14.06 11.63 9.28

6.99

22.34

20.86 19.34 17.79 16.20

14.56

17.62

15.15 12.71 10.30

7.98

214'200 -

214'799

17'850 -

17'899.95

99.17 -

99.43

24.23

19.05

16.56 14.12 11.69 9.34

7.06

22.37

20.89 19.38 17.84 16.25

14.61

17.66

15.20 12.77 10.36

8.04

214'800 -

215'399

17'900 -

17'949.95

99.44 -

99.71

24.26

19.09

16.61 14.18 11.76 9.41

7.12

22.41

20.93 19.42 17.88 16.30

14.67

17.71

15.25 12.83 10.42

8.11

215'400 -

215'999

17'950 -

17'999.95

99.72 -

99.99

24.30

19.14

16.67 14.24 11.83 9.47

7.19

22.43

20.96 19.46 17.92 16.35

14.72

17.77

15.31 12.90 10.49

8.17

216'000 -

216'599

18'000 -

18'049.95

100.00 -

100.27

24.32

19.19

16.72 14.29 11.89 9.53

7.25

22.46

20.99 19.50 17.97 16.39

14.77

17.81

15.36 12.96 10.56

8.24

216'600 -

217'199

18'050 -

18'099.95

100.28 -

100.55

24.35

19.23

16.77 14.35 11.95 9.59

7.32

22.50

21.03 19.54 18.01 16.44

14.83

17.86

15.41 13.01 10.62

8.30

217'200 -

217'799

18'100 -

18'149.95

100.56 -

100.82

24.39

19.28

16.82 14.41 12.02 9.66

7.39

22.52

21.06 19.57 18.05 16.49

14.88

17.91

15.47 13.08 10.69

8.37

217'800 -

218'399

18'150 -

18'199.95

100.83 -

101.10

24.42

19.32

16.87 14.46 12.08 9.72

7.45

22.55

21.09 19.61 18.09 16.54

14.93

17.96

15.52 13.14 10.75

8.43

218'400 -

218'999

18'200 -

18'249.95

101.11 -

101.38

24.44

19.36

16.92 14.52 12.14 9.78

7.51

22.58

21.13 19.65 18.13 16.58

14.98

18.01

15.57 13.19 10.81

8.50

219'000 -

219'599

18'250 -

18'299.95

101.39 -

101.66

24.48

19.41

16.98 14.57 12.20 9.85

7.58

22.61

21.16 19.69 18.18 16.63

15.03

18.06

15.63 13.26 10.88

8.56

219'600 -

220'199

18'300 -

18'349.95

101.67 -

101.93

24.50

19.45

17.03 14.63 12.26 9.91

7.65

22.64

21.19 19.72 18.22 16.67

15.08

18.10

15.68 13.31 10.95

8.63

220'200 -

220'799

18'350 -

18'399.95

101.94 -

102.21

24.53

19.49

17.07 14.68 12.32 9.97

7.71

22.67

21.23 19.76 18.26 16.72

15.13

18.15

15.73 13.37 11.01

8.69

220'800 -

221'399

18'400 -

18'449.95

102.22 -

102.49

24.57

19.54

17.13 14.74 12.39 10.04

7.77

22.70

21.26 19.80 18.30 16.77

15.19

18.20

15.79 13.43 11.08

8.75

221'400 -

221'999

18'450 -

18'499.95

102.50 -

102.77

24.60

19.58

17.18 14.79 12.44 10.10

7.84

22.73

21.29 19.83 18.34 16.81

15.23

18.25

15.84 13.49 11.14

8.82

222'000 -

222'599

18'500 -

18'549.95

102.78 -

103.05

24.63

19.62

17.22 14.84 12.50 10.16

7.90

22.75

21.32 19.87 18.38 16.86

15.28

18.29

15.89 13.54 11.20

8.88

222'600 -

223'199

18'550 -

18'599.95

103.06 -

103.32

24.67

19.67

17.28 14.90 12.57 10.23

7.97

22.78

21.36 19.91 18.43 16.90

15.34

18.34

15.95 13.60 11.27

8.95

223'200 -

223'799

18'600 -

18'649.95

103.33 -

103.60

24.70

19.71

17.32 14.95 12.62 10.30

8.03

22.81

21.39 19.94 18.46 16.95

15.38

18.38

16.00 13.66 11.33

9.01

223'800 -

224'399

18'650 -

18'699.95

103.61 -

103.88

24.74

19.75

17.37 15.00 12.68 10.36

8.09

22.84

21.42 19.98 18.50 16.99

15.43

18.43

16.05 13.71 11.39

9.08

224'400 -

224'999

18'700 -

18'749.95

103.89 -

104.16

24.77

19.80

17.42 15.06 12.74 10.43

8.16

22.87

21.45 20.02 18.55 17.04

15.49

18.48

16.10 13.77 11.46

9.15

225'000 -

225'599

18'750 -

18'799.95

104.17 -

104.43

24.80

19.84

17.47 15.11 12.80 10.49

8.22

22.89

21.48 20.05 18.58 17.08

15.53

18.52

16.15 13.83 11.52

9.21

225'600 -

226'199

18'800 -

18'849.95

104.44 -

104.71

24.84

19.88

17.52 15.16 12.86 10.55

8.29

22.92

21.51 20.08 18.62 17.12

15.58

18.57

16.20 13.88 11.58

9.27

226'200 -

226'799

18'850 -

18'899.95

104.72 -

104.99

24.87

19.92

17.57 15.22 12.92 10.62

8.35

22.95

21.55 20.12 18.67 17.17

15.63

18.61

16.26 13.94 11.64

9.35

226'800 -

227'399

18'900 -

18'949.95

105.00 -

105.27

24.90

19.96

17.61 15.27 12.98 10.68

8.41

22.98

21.58 20.16 18.70 17.21

15.68

18.66

16.31 13.99 11.70

9.41

227'400 -

227'999

18'950 -

18'999.95

105.28 -

105.55

24.93

20.00

17.66 15.32 13.03 10.75

8.48

23.00

21.61 20.19 18.74 17.26

15.73

18.70

16.36 14.05 11.76

9.48

228'000 -

228'599

19'000 -

19'049.95

105.56 -

105.82

24.97

20.05

17.71 15.37 13.09 10.81

8.55

23.03

21.64 20.23 18.78 17.30

15.78

18.75

16.41 14.10 11.83

9.55

228'600 -

229'199

19'050 -

19'099.95

105.83 -

106.10

25.00

20.09

17.75 15.42 13.15 10.87

8.61

23.06

21.67 20.26 18.82 17.34

15.82

18.79

16.46 14.16 11.88

9.61

229'200 -

229'799

19'100 -

19'149.95

106.11 -

106.38

25.03

20.12

17.80 15.47 13.20 10.93

8.67

23.08

21.70 20.29 18.86 17.39

15.87

18.83

16.51 14.21 11.94

9.67

Barème Impôt Source 2024 - République et Canton de Genève

- novembre 2023

Page 7

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

229'800 -

230'399

19'150 -

19'199.95

106.39 -

106.66

25.06

20.16

17.84 15.52 13.26 10.99

8.74

23.11

21.73 20.33 18.90 17.43

15.92

18.87

16.55 14.26 12.00

9.74

230'400 -

230'999

19'200 -

19'249.95

106.67 -

106.93

25.10

20.21

17.89 15.58 13.32 11.06

8.81

23.14

21.76 20.36 18.94 17.47

15.97

18.92

16.61 14.32 12.06

9.81

231'000 -

231'599

19'250 -

19'299.95

106.94 -

107.21

25.13

20.24

17.94 15.63 13.37 11.12

8.87

23.16

21.79 20.40 18.97 17.51

16.01

18.96

16.65 14.37 12.12

9.87

231'600 -

232'199

19'300 -

19'349.95

107.22 -

107.49

25.17

20.28

17.98 15.68 13.42 11.18

8.94

23.19

21.83 20.43 19.01 17.56

16.06

19.00

16.70 14.42 12.18

9.93

232'200 -

232'799

19'350 -

19'399.95

107.50 -

107.77

25.20

20.32

18.03 15.73 13.48 11.24

9.01

23.22

21.85 20.47 19.05 17.60

16.11

19.05

16.75 14.48 12.24

10.00

232'800 -

233'399

19'400 -

19'449.95

107.78 -

108.05

25.23

20.36

18.07 15.78 13.53 11.30

9.07

23.24

21.88 20.50 19.09 17.64

16.15

19.09

16.80 14.53 12.29

10.06

233'400 -

233'999

19'450 -

19'499.95

108.06 -

108.32

25.26

20.40

18.12 15.83 13.59 11.36

9.13

23.27

21.91 20.53 19.12 17.68

16.19

19.13

16.85 14.58 12.35

10.12

234'000 -

234'599

19'500 -

19'549.95

108.33 -

108.60

25.30

20.44

18.16 15.89 13.64 11.42

9.20

23.30

21.94 20.57 19.16 17.72

16.24

19.18

16.90 14.63 12.41

10.19

234'600 -

235'199

19'550 -

19'599.95

108.61 -

108.88

25.33

20.48

18.21 15.94 13.70 11.48

9.27

23.32

21.97 20.60 19.20 17.76

16.29

19.22

16.94 14.68 12.47

10.25

235'200 -

235'799

19'600 -

19'649.95

108.89 -

109.16

25.36

20.52

18.25 15.98 13.75 11.54

9.33

23.35

22.00 20.63 19.23 17.80

16.33

19.26

16.99 14.73 12.52

10.31

235'800 -

236'999

19'650 -

19'749.95

109.17 -

109.71

25.41

20.57

18.32 16.06 13.83 11.63

9.43

23.39

22.04 20.68 19.29 17.86

16.40

19.32

17.06 14.81 12.61

10.41

237'000 -

238'199

19'750 -

19'849.95

109.72 -

110.27

25.48

20.65

18.40 16.16 13.94 11.75

9.56

23.44

22.10 20.75 19.36 17.95

16.49

19.40

17.16 14.91 12.72

10.53

238'200 -

239'399

19'850 -

19'949.95

110.28 -

110.82

25.54

20.73

18.49 16.26 14.04 11.86

9.69

23.49

22.16 20.81 19.44 18.03

16.58

19.48

17.25 15.02 12.83

10.65

239'400 -

240'599

19'950 -

20'049.95

110.83 -

111.38

25.60

20.80

18.57 16.35 14.14 11.98

9.81

23.54

22.22 20.87 19.51 18.10

16.67

19.56

17.34 15.11 12.94

10.77

240'600 -

241'799

20'050 -

20'149.95

111.39 -

111.93

25.66

20.87

18.66 16.45 14.25 12.09

9.93

23.59

22.27 20.94 19.58 18.18

16.75

19.64

17.43 15.22 13.05

10.89

241'800 -

242'999

20'150 -

20'249.95

111.94 -

112.49

25.73

20.95

18.75 16.54 14.35 12.20

10.06

23.65

22.33 21.00 19.65 18.26

16.84

19.72

17.52 15.32 13.16

11.01

243'000 -

244'199

20'250 -

20'349.95

112.50 -

113.05

25.78

21.01

18.82 16.63 14.45 12.31

10.18

23.69

22.39 21.06 19.72 18.34

16.92

19.80

17.61 15.42 13.26

11.13

244'200 -

245'399

20'350 -

20'449.95

113.06 -

113.60

25.85

21.09

18.91 16.73 14.55 12.42

10.30

23.75

22.44 21.13 19.79 18.42

17.01

19.88

17.70 15.52 13.37

11.24

245'400 -

246'599

20'450 -

20'549.95

113.61 -

114.16

25.90

21.15

18.99 16.82 14.65 12.53

10.41

23.80

22.50 21.19 19.86 18.49

17.10

19.95

17.78 15.61 13.47

11.35

246'600 -

247'799

20'550 -

20'649.95

114.17 -

114.71

25.96

21.23

19.07 16.91 14.75 12.64

10.53

23.85

22.55 21.25 19.92 18.57

17.18

20.03

17.87 15.71 13.57

11.47

247'800 -

248'999

20'650 -

20'749.95

114.72 -

115.27

26.02

21.30

19.15 17.00 14.85 12.75

10.65

23.90

22.61 21.31 19.99 18.64

17.26

20.10

17.96 15.81 13.68

11.58

249'000 -

250'199

20'750 -

20'849.95

115.28 -

115.82

26.08

21.36

19.22 17.09 14.95 12.85

10.77

23.95

22.66 21.37 20.06 18.71

17.34

20.17

18.04 15.90 13.78

11.69

250'200 -

251'399

20'850 -

20'949.95

115.83 -

116.38

26.14

21.43

19.30 17.18 15.05 12.96

10.88

24.00

22.71 21.43 20.12 18.79

17.42

20.25

18.12 15.99 13.88

11.80

251'400 -

252'599

20'950 -

21'049.95

116.39 -

116.93

26.19

21.50

19.38 17.27 15.15 13.06

11.00

24.05

22.76 21.49 20.19 18.86

17.50

20.32

18.21 16.09 13.98

11.92

252'600 -

253'799

21'050 -

21'149.95

116.94 -

117.49

26.25

21.56

19.46 17.35 15.24 13.16

11.11

24.10

22.81 21.54 20.25 18.93

17.58

20.39

18.29 16.18 14.08

12.02

253'800 -

254'999

21'150 -

21'249.95

117.50 -

118.05

26.30

21.63

19.53 17.44 15.34 13.27

11.22

24.15

22.87 21.60 20.32 19.01

17.66

20.47

18.37 16.27 14.17

12.13

255'000 -

256'199

21'250 -

21'349.95

118.06 -

118.60

26.36

21.70

19.61 17.52 15.44 13.37

11.33

24.19

22.92 21.66 20.38 19.08

17.74

20.54

18.45 16.36 14.28

12.24

256'200 -

257'399

21'350 -

21'449.95

118.61 -

119.16

26.41

21.76

19.68 17.60 15.53 13.46

11.44

24.24

22.97 21.72 20.45 19.15

17.82

20.60

18.53 16.45 14.37

12.34

257'400 -

258'599

21'450 -

21'549.95

119.17 -

119.71

26.47

21.83

19.76 17.69 15.62 13.57

11.55

24.29

23.02 21.78 20.51 19.22

17.89

20.68

18.61 16.54 14.47

12.44

258'600 -

259'799

21'550 -

21'649.95

119.72 -

120.27

26.52

21.89

19.83 17.77 15.71 13.66

11.65

24.34

23.08 21.83 20.57 19.29

17.97

20.74

18.68 16.62 14.57

12.55

259'800 -

260'999

21'650 -

21'749.95

120.28 -

120.82

26.57

21.95

19.90 17.85 15.80 13.76

11.76

24.38

23.13 21.89 20.63 19.35

18.04

20.81

18.76 16.71 14.66

12.65

261'000 -

262'199

21'750 -

21'849.95

120.83 -

121.38

26.63

22.01

19.97 17.94 15.90 13.86

11.87

24.43

23.18 21.94 20.70 19.42

18.12

20.88

18.84 16.80 14.76

12.75

262'200 -

263'399

21'850 -

21'949.95

121.39 -

121.93

26.68

22.07

20.04 18.01 15.98 13.95

11.97

24.47

23.23 22.00 20.75 19.49

18.19

20.94

18.91 16.88 14.85

12.85

263'400 -

264'599

21'950 -

22'049.95

121.94 -

122.49

26.73

22.14

20.11 18.09 16.07 14.05

12.07

24.52

23.28 22.05 20.82 19.56

18.27

21.01

18.99 16.97 14.95

12.95

264'600 -

265'799

22'050 -

22'149.95

122.50 -

123.05

26.78

22.20

20.19 18.17 16.16 14.15

12.18

24.56

23.33 22.11 20.88 19.62

18.34

21.08

19.07 17.06 15.04

13.05

265'800 -

266'999

22'150 -

22'249.95

123.06 -

123.60

26.83

22.26

20.25 18.25 16.25 14.24

12.28

24.61

23.38 22.16 20.93 19.69

18.41

21.14

19.14 17.14 15.13

13.15

267'000 -

268'199

22'250 -

22'349.95

123.61 -

124.16

26.88

22.32

20.32 18.33 16.33 14.34

12.38

24.65

23.43 22.21 21.00 19.75

18.49

21.21

19.21 17.22 15.23

13.24

268'200 -

269'399

22'350 -

22'449.95

124.17 -

124.71

26.93

22.38

20.39 18.41 16.42 14.44

12.48

24.70

23.48 22.27 21.06 19.82

18.56

21.27

19.29 17.30 15.32

13.34

269'400 -

270'599

22'450 -

22'549.95

124.72 -

125.27

26.98

22.43

20.46 18.48 16.50 14.53

12.58

24.74

23.53 22.32 21.11 19.88

18.63

21.33

19.36 17.38 15.40

13.43

270'600 -

271'799

22'550 -

22'649.95

125.28 -

125.82

27.03

22.49

20.52 18.56 16.59 14.62

12.68

24.78

23.58 22.37 21.17 19.95

18.70

21.40

19.43 17.46 15.50

13.53

271'800 -

272'999

22'650 -

22'749.95

125.83 -

126.38

27.08

22.55

20.59 18.63 16.67 14.72

12.78

24.83

23.63 22.42 21.23 20.01

18.77

21.46

19.50 17.54 15.59

13.63

273'000 -

274'199

22'750 -

22'849.95

126.39 -

126.93

27.13

22.60

20.65 18.70 16.75 14.80

12.87

24.87

23.68 22.47 21.28 20.07

18.84

21.52

19.57 17.62 15.67

13.72

274'200 -

275'399

22'850 -

22'949.95

126.94 -

127.49

27.17

22.66

20.72 18.78 16.84 14.90

12.97

24.91

23.73 22.52 21.34 20.14

18.91

21.58

19.64 17.70 15.76

13.82

275'400 -

276'599

22'950 -

23'049.95

127.50 -

128.05

27.22

22.72

20.78 18.85 16.92 14.98

13.06

24.96

23.78 22.58 21.40 20.20

18.97

21.64

19.71 17.77 15.84

13.91

276'600 -

277'799

23'050 -

23'149.95

128.06 -

128.60

27.27

22.77

20.85 18.92 17.00 15.07

13.15

25.00

23.82 22.63 21.45 20.26

19.04

21.70

19.78 17.85 15.93

14.00

277'800 -

278'999

23'150 -

23'249.95

128.61 -

129.16

27.32

22.83

20.91 19.00 17.08 15.16

13.25

25.04

23.87 22.68 21.51 20.32

19.11

21.76

19.85 17.93 16.01

14.10

279'000 -

280'199

23'250 -

23'349.95

129.17 -

129.71

27.36

22.88

20.97 19.06 17.16 15.25

13.34

25.08

23.91 22.73 21.56 20.38

19.17

21.82

19.91 18.00 16.09

14.19

280'200 -

281'399

23'350 -

23'449.95

129.72 -

130.27

27.41

22.94

21.04 19.14 17.24 15.34

13.44

25.12

23.96 22.78 21.61 20.44

19.24

21.88

19.98 18.08 16.18

14.28

Barème Impôt Source 2024 - République et Canton de Genève

- novembre 2023

Page 8

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

281'400 -

282'599

23'450 -

23'549.95

130.28 -

130.82

27.45

22.99

21.10 19.21 17.32 15.42

13.53

25.16

24.01 22.84 21.67 20.50

19.30

21.94

20.05 18.16 16.26

14.37

282'600 -

283'799

23'550 -

23'649.95

130.83 -

131.38

27.49

23.04

21.16 19.27 17.39 15.51

13.62

25.20

24.05 22.89 21.72 20.56

19.37

21.99

20.11 18.23 16.34

14.46

283'800 -

284'999

23'650 -

23'749.95

131.39 -

131.93

27.54

23.10

21.22 19.34 17.47 15.59

13.72

25.24

24.10 22.94 21.78 20.62

19.43

22.05

20.18 18.30 16.42

14.55

285'000 -

286'199

23'750 -

23'849.95

131.94 -

132.49

27.59

23.15

21.28 19.41 17.54 15.68

13.81

25.28

24.14 22.99 21.83 20.68

19.50

22.11

20.24 18.37 16.51

14.64

286'200 -

287'399

23'850 -

23'949.95

132.50 -

133.05

27.63

23.20

21.34 19.48 17.62 15.76

13.90

25.32

24.19 23.04 21.88 20.73

19.56

22.16

20.30 18.44 16.58

14.72

287'400 -

288'599

23'950 -

24'049.95

133.06 -

133.60

27.67

23.25

21.40 19.55 17.69 15.84

13.99

25.36

24.23 23.09 21.93 20.79

19.62

22.22

20.37 18.52 16.66

14.81

288'600 -

289'799

24'050 -

24'149.95

133.61 -

134.16

27.71

23.30

21.45 19.61 17.76 15.92

14.07

25.40

24.28 23.14 21.98 20.85

19.69

22.27

20.43 18.58 16.74

14.89

289'800 -

290'999

24'150 -

24'249.95

134.17 -

134.71

27.76

23.35

21.51 19.68 17.84 16.00

14.16

25.44

24.32 23.18 22.03 20.90

19.74

22.33

20.49 18.66 16.82

14.98

291'000 -

292'199

24'250 -

24'349.95

134.72 -

135.27

27.80

23.40

21.57 19.74 17.91 16.08

14.25

25.48

24.36 23.23 22.08 20.96

19.81

22.39

20.56 18.73 16.90

15.07

292'200 -

293'399

24'350 -

24'449.95

135.28 -

135.82

27.84

23.45

21.63 19.81 17.98 16.16

14.34

25.51

24.40 23.28 22.14 21.01

19.87

22.44

20.61 18.79 16.97

15.15

293'400 -

294'599

24'450 -

24'549.95

135.83 -

136.38

27.88

23.50

21.69 19.87 18.06 16.24

14.43

25.55

24.45 23.33 22.19 21.07

19.93

22.49

20.68 18.86 17.05

15.23

294'600 -

295'799

24'550 -

24'649.95

136.39 -

136.93

27.92

23.55

21.74 19.94 18.13 16.32

14.51

25.59

24.49 23.38 22.24 21.12

19.99

22.55

20.74 18.93 17.12

15.32

295'800 -

296'999

24'650 -

24'749.95

136.94 -

137.49

27.96

23.60

21.80 20.00 18.20 16.40

14.60

25.63

24.53 23.42 22.29 21.17

20.05

22.60

20.80 19.00 17.20

15.40

297'000 -

298'199

24'750 -

24'849.95

137.50 -

138.05

28.00

23.65

21.85 20.06 18.27 16.47

14.68

25.66

24.57 23.47 22.35 21.23

20.11

22.65

20.86 19.06 17.27

15.48

298'200 -

299'399

24'850 -

24'949.95

138.06 -

138.60

28.05

23.70

21.91 20.12 18.34 16.55

14.77

25.70

24.62 23.52 22.40 21.28

20.17

22.70

20.92 19.13 17.35

15.56

299'400 -

300'599

24'950 -

25'049.95

138.61 -

139.16

28.08

23.74

21.96 20.18 18.40 16.63

14.85

25.74

24.66 23.56 22.45 21.33

20.22

22.75

20.97 19.19 17.42

15.64

300'600 -

301'799

25'050 -

25'149.95

139.17 -

139.71

28.12

23.79

22.02 20.25 18.47 16.70

14.93

25.77

24.70 23.61 22.50 21.39

20.28

22.80

21.03 19.26 17.49

15.72

301'800 -

302'999

25'150 -

25'249.95

139.72 -

140.27

28.17

23.84

22.07 20.31 18.54 16.78

15.01

25.81

24.74 23.65 22.55 21.44

20.34

22.86

21.09 19.33 17.56

15.80

303'000 -

304'199

25'250 -

25'349.95

140.28 -

140.82

28.20

23.88

22.12 20.37 18.61 16.85

15.09

25.85

24.78 23.70 22.60 21.49

20.39

22.90

21.15 19.39 17.63

15.87

304'200 -

305'399

25'350 -

25'449.95

140.83 -

141.38

28.24

23.93

22.18 20.43 18.68 16.93

15.17

25.88

24.82 23.74 22.65 21.54

20.45

22.95

21.20 19.45 17.70

15.95

305'400 -

306'599

25'450 -

25'549.95

141.39 -

141.93

28.28

23.98

22.23 20.48 18.74 17.00

15.25

25.92

24.86 23.79 22.70 21.60

20.51

23.00

21.26 19.51 17.77

16.03

306'600 -

307'799

25'550 -

25'649.95

141.94 -

142.49

28.32

24.03

22.28 20.54 18.81 17.07

15.33

25.95

24.90 23.83 22.74 21.64

20.56

23.05

21.31 19.58 17.84

16.10

307'800 -

308'999

25'650 -

25'749.95

142.50 -

143.05

28.36

24.07

22.33 20.60 18.87 17.14

15.41

25.99

24.94 23.87 22.79 21.70

20.62

23.10

21.37 19.64 17.91

16.18

309'000 -

310'199

25'750 -

25'849.95

143.06 -

143.60

28.39

24.12

22.38 20.66 18.93 17.21

15.49

26.02

24.97 23.91 22.84 21.75

20.67

23.15

21.42 19.70 17.98

16.25

310'200 -

311'399

25'850 -

25'949.95

143.61 -

144.16

28.43

24.17

22.43 20.72 19.00 17.28

15.57

26.06

25.01 23.96 22.89 21.80

20.73

23.20

21.48 19.76 18.05

16.33

311'400 -

312'599

25'950 -

26'049.95

144.17 -

144.71

28.47

24.22

22.49 20.78 19.07 17.35

15.64

26.09

25.05 24.00 22.94 21.85

20.78

23.25

21.54 19.82 18.11

16.40

312'600 -

313'799

26'050 -

26'149.95

144.72 -

145.27

28.50

24.26

22.53 20.83 19.13 17.42

15.72

26.12

25.09 24.04 22.98 21.90

20.83

23.29

21.59 19.88 18.18

16.47

313'800 -

314'999

26'150 -

26'249.95

145.28 -

145.82

28.54

24.31

22.58 20.89 19.19 17.49

15.80

26.16

25.13 24.09 23.03 21.95

20.89

23.34

21.64 19.94 18.25

16.55

315'000 -

316'199

26'250 -

26'349.95

145.83 -

146.38

28.58

24.35

22.63 20.94 19.25 17.56

15.87

26.19

25.17 24.13 23.08 22.01

20.94

23.39

21.69 20.00 18.31

16.62

316'200 -

317'399

26'350 -

26'449.95

146.39 -

146.93

28.61

24.40

22.68 21.00 19.31 17.63

15.94

26.22

25.20 24.17 23.12 22.05

20.99

23.44

21.74 20.06 18.38

16.69

317'400 -

318'599

26'450 -

26'549.95

146.94 -

147.49

28.65

24.44

22.73 21.05 19.37 17.70

16.02

26.26

25.24 24.21 23.17 22.11

21.04

23.49

21.80 20.12 18.44

16.76

318'600 -

319'799

26'550 -

26'649.95

147.50 -

148.05

28.68

24.48

22.78 21.10 19.43 17.76

16.09

26.29

25.28 24.25 23.21 22.16

21.10

23.53

21.85 20.18 18.50

16.83

319'800 -

320'999

26'650 -

26'749.95

148.06 -

148.60

28.72

24.53

22.83 21.16 19.49 17.83

16.16

26.32

25.31 24.29 23.26 22.20

21.15

23.58

21.90 20.23 18.57

16.90

321'000 -

322'199

26'750 -

26'849.95

148.61 -

149.16

28.75

24.58

22.88 21.22 19.56 17.90

16.24

26.36

25.35 24.33 23.30 22.25

21.20

23.63

21.95 20.29 18.63

16.97

322'200 -

323'399

26'850 -

26'949.95

149.17 -

149.71

28.79

24.62

22.92 21.27 19.61 17.96

16.31

26.39

25.39 24.37 23.34 22.30

21.25

23.67

22.00 20.35 18.69

17.04

323'400 -

324'599

26'950 -

27'049.95

149.72 -

150.27

28.83

24.66

22.97 21.32 19.67 18.03

16.38

26.42

25.42 24.41 23.39 22.35

21.30

23.72

22.05 20.40 18.76

17.11

324'600 -

325'799

27'050 -

27'149.95

150.28 -

150.82

28.86

24.71

23.02 21.37 19.73 18.09

16.45

26.45

25.46 24.45 23.44 22.40

21.35

23.77

22.10 20.46 18.82

17.18

325'800 -

326'999

27'150 -

27'249.95

150.83 -

151.38

28.90

24.75

23.07 21.42 19.79 18.15

16.52

26.48

25.49 24.49 23.48 22.45

21.40

23.81

22.15 20.51 18.88

17.24

327'000 -

328'199

27'250 -

27'349.95

151.39 -

151.93

28.93

24.79

23.12 21.48 19.85 18.22

16.59

26.51

25.53 24.53 23.52 22.49

21.45

23.86

22.20 20.57 18.94

17.31

328'200 -

329'399

27'350 -

27'449.95

151.94 -

152.49

28.97

24.83

23.17 21.53 19.91 18.28

16.66

26.55

25.57 24.57 23.57 22.54

21.50

23.91

22.25 20.63 19.00

17.38

329'400 -

330'599

27'450 -

27'549.95

152.50 -

153.05

29.01

24.87

23.21 21.58 19.96 18.34

16.73

26.58

25.60 24.61 23.61 22.59

21.55

23.95

22.30 20.68 19.06

17.44

330'600 -

331'799

27'550 -

27'649.95

153.06 -

153.60

29.04

24.91

23.26 21.63 20.02 18.41

16.80

26.61

25.63 24.65 23.65 22.64

21.60

24.00

22.35 20.73 19.12

17.51

331'800 -

332'999

27'650 -

27'749.95

153.61 -

154.16

29.08

24.96

23.31 21.68 20.08 18.47

16.86

26.64

25.67 24.69 23.69 22.68

21.66

24.04

22.40 20.79 19.18

17.58

333'000 -

334'199

27'750 -

27'849.95

154.17 -

154.71

29.11

25.00

23.36 21.73 20.13 18.53

16.93

26.67

25.70 24.72 23.73 22.73

21.70

24.08

22.44 20.84 19.24

17.64

334'200 -

335'399

27'850 -

27'949.95

154.72 -

155.27

29.15

25.04

23.40 21.78 20.18 18.59

17.00

26.70

25.74 24.76 23.78 22.77

21.76

24.13

22.50 20.89 19.30

17.71

335'400 -

336'599

27'950 -

28'049.95

155.28 -

155.82

29.18

25.08

23.45 21.83 20.24 18.65

17.06

26.73

25.77 24.80 23.81 22.82

21.80

24.17

22.54 20.94 19.35

17.77

336'600 -

337'799

28'050 -

28'149.95

155.83 -

156.38

29.21

25.12

23.49 21.88 20.29 18.71

17.13

26.76

25.80 24.84 23.86 22.86

21.85

24.21

22.59 21.00 19.41

17.83

337'800 -

338'999

28'150 -

28'249.95

156.39 -

156.93

29.25

25.16

23.54 21.93 20.35 18.77

17.19

26.79

25.84 24.87 23.90 22.91

21.90

24.26

22.64 21.05 19.47

17.89

Barème Impôt Source 2024 - République et Canton de Genève

- novembre 2023

Page 9

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

339'000 -

340'199

28'250 -

28'349.95

156.94 -

157.49

29.28

25.19

23.58 21.97 20.40 18.83

17.26

26.82

25.87 24.91 23.94 22.95

21.95

24.30

22.69 21.10 19.53

17.95

340'200 -

341'399

28'350 -

28'449.95

157.50 -

158.05

29.32

25.23

23.63 22.03 20.45 18.89

17.32

26.85

25.90 24.95 23.98 23.00

22.00

24.34

22.74 21.15 19.58

18.02

341'400 -

342'599

28'450 -

28'549.95

158.06 -

158.60

29.35

25.27

23.68 22.08 20.51 18.95

17.39

26.89

25.94 24.98 24.02 23.04

22.05

24.39

22.79 21.20 19.64

18.08

342'600 -

343'799

28'550 -

28'649.95

158.61 -

159.16

29.38

25.31

23.72 22.12 20.56 19.00

17.45

26.91

25.97 25.02 24.06 23.08

22.09

24.42

22.83 21.25 19.69

18.14

343'800 -

344'999

28'650 -

28'749.95

159.17 -

159.71

29.42

25.35

23.76 22.17 20.61 19.06

17.51

26.95

26.00 25.05 24.10 23.13

22.14

24.47

22.88 21.30 19.75

18.20

345'000 -

346'199

28'750 -

28'849.95

159.72 -

160.27

29.46

25.39

23.81 22.23 20.66 19.12

17.58

26.98

26.03 25.09 24.14 23.17

22.19

24.51

22.93 21.35 19.81

18.26

346'200 -

347'399

28'850 -

28'949.95

160.28 -

160.82

29.49

25.43

23.85 22.27 20.71 19.18

17.64

27.01

26.06 25.12 24.17 23.21

22.23

24.55

22.97 21.40 19.86

18.32

347'400 -

348'599

28'950 -

29'049.95

160.83 -

161.38

29.53

25.46

23.89 22.32 20.77 19.23

17.70

27.04

26.10 25.16 24.21 23.26

22.28

24.59

23.02 21.45 19.91

18.38

348'600 -

349'799

29'050 -

29'149.95

161.39 -

161.93

29.56

25.50

23.93 22.37 20.81 19.29

17.76

27.07

26.13 25.20 24.25 23.30

22.33

24.63

23.06 21.50 19.97

18.44

349'800 -

350'999

29'150 -

29'249.95

161.94 -

162.49

29.59

25.54

23.98 22.42 20.87 19.34

17.82

27.10

26.16 25.23 24.29 23.34

22.37

24.67

23.11 21.55 20.02

18.50

351'000 -

352'199

29'250 -

29'349.95

162.50 -

163.05

29.63

25.58

24.02 22.46 20.92 19.40

17.88

27.13

26.19 25.27 24.33 23.38

22.42

24.71

23.15 21.60 20.07

18.56

352'200 -

353'399

29'350 -

29'449.95

163.06 -

163.60

29.66

25.61

24.06 22.51 20.96 19.45

17.94

27.16

26.22 25.30 24.37 23.42

22.46

24.75

23.20 21.65 20.12

18.61

353'400 -

354'599

29'450 -

29'549.95

163.61 -

164.16

29.70

25.65

24.10 22.56 21.02 19.51

18.00

27.19

26.25 25.33 24.40 23.46

22.51

24.79

23.24 21.70 20.18

18.67

354'600 -

355'799

29'550 -

29'649.95

164.17 -

164.71

29.73

25.68

24.14 22.60 21.07 19.56

18.06

27.22

26.28 25.37 24.44 23.50

22.55

24.83

23.29 21.75 20.23

18.73

355'800 -

356'999

29'650 -

29'749.95

164.72 -

165.27

29.76

25.72

24.18 22.65 21.11 19.61

18.12

27.25

26.31 25.40 24.48 23.54

22.59

24.86

23.33 21.79 20.28

18.78

357'000 -

358'199

29'750 -

29'849.95

165.28 -

165.82

29.80

25.75

24.22 22.70 21.17 19.67

18.18

27.28

26.35 25.43 24.52 23.58

22.64

24.90

23.37 21.84 20.33

18.84

358'200 -

359'399

29'850 -

29'949.95

165.83 -

166.38

29.83

25.79

24.27 22.74 21.22 19.72

18.24

27.31

26.38 25.47 24.55 23.63

22.68

24.94

23.42 21.89 20.38

18.90

359'400 -

360'599

29'950 -

30'049.95

166.39 -

166.93

29.86

25.82

24.30 22.79 21.27 19.77

18.29

27.33

26.41 25.50 24.59 23.66

22.73

24.98

23.46 21.94 20.43

18.95

360'600 -

361'799

30'050 -

30'149.95

166.94 -

167.49

29.89

25.86

24.35 22.83 21.32 19.83

18.35

27.36

26.44 25.53 24.62 23.70

22.77

25.02

23.50 21.99 20.48

19.01

361'800 -

362'999

30'150 -

30'249.95

167.50 -

168.05

29.92

25.89

24.38 22.87 21.36 19.88

18.41

27.39

26.47 25.57 24.66 23.74

22.81

25.05

23.54 22.03 20.53

19.06

363'000 -

364'199

30'250 -

30'349.95

168.06 -

168.60

29.96

25.93

24.42 22.92 21.42 19.93

18.46

27.42

26.50 25.60 24.70 23.78

22.85

25.09

23.59 22.08 20.58

19.11

364'200 -

365'399

30'350 -

30'449.95

168.61 -

169.16

29.99

25.96

24.46 22.96 21.47 19.98

18.52

27.45

26.54 25.63 24.73 23.82

22.90

25.13

23.63 22.13 20.63

19.17

365'400 -

366'599

30'450 -

30'549.95

169.17 -

169.71

30.02

25.99

24.50 23.01 21.51 20.03

18.57

27.47

26.57 25.66 24.77 23.86

22.94

25.16

23.67 22.17 20.68

19.22

366'600 -

367'799

30'550 -

30'649.95

169.72 -

170.27

30.05

26.03

24.54 23.05 21.56 20.08

18.63

27.50

26.60 25.69 24.80 23.90

22.98

25.20

23.71 22.22 20.73

19.28

367'800 -

368'999

30'650 -

30'749.95

170.28 -

170.82

30.08

26.06

24.58 23.10 21.61 20.14

18.69

27.53

26.63 25.73 24.84 23.94

23.02

25.24

23.75 22.27 20.78

19.33

369'000 -

370'199

30'750 -

30'849.95

170.83 -

171.38

30.11

26.09

24.62 23.14 21.66 20.18

18.74

27.56

26.66 25.76 24.87 23.97

23.06

25.27

23.79 22.31 20.83

19.38

370'200 -

371'399

30'850 -

30'949.95

171.39 -

171.93

30.14

26.13

24.65 23.18 21.70 20.23

18.79

27.58

26.69 25.79 24.91 24.01

23.11

25.31

23.83 22.36 20.88

19.43

371'400 -

372'599

30'950 -

31'049.95

171.94 -

172.49

30.17

26.16

24.69 23.22 21.75 20.28

18.85

27.61

26.72 25.82 24.94 24.05

23.15

25.35

23.88 22.41 20.94

19.49

372'600 -

373'799

31'050 -

31'149.95

172.50 -

173.05

30.20

26.19

24.73 23.26 21.80 20.33

18.90

27.64

26.75 25.85 24.97 24.09

23.19

25.38

23.91 22.45 20.98

19.54

373'800 -

374'999

31'150 -

31'249.95

173.06 -

173.60

30.23

26.23

24.77 23.31 21.85 20.38

18.96

27.67

26.78 25.89 25.01 24.12

23.23

25.41

23.95 22.49 21.03

19.59

375'000 -

376'199

31'250 -

31'349.95

173.61 -

174.16

30.26

26.26

24.80 23.35 21.89 20.44

19.01

27.69

26.81 25.92 25.04 24.16

23.27

25.45

23.99 22.54 21.08

19.64

376'200 -

377'399

31'350 -

31'449.95

174.17 -

174.71

30.29

26.29

24.84 23.39 21.94 20.48

19.06

27.72

26.84 25.95 25.07 24.20

23.31

25.48

24.03 22.58 21.13

19.69

377'400 -

378'599

31'450 -

31'549.95

174.72 -

175.27

30.32

26.32

24.88 23.43 21.98 20.54

19.11

27.75

26.87 25.98 25.11 24.23

23.35

25.52

24.07 22.62 21.18

19.74

378'600 -

379'799

31'550 -

31'649.95

175.28 -

175.82

30.35

26.35

24.91 23.47 22.03 20.58

19.16

27.77

26.90 26.02 25.14 24.27

23.39

25.55

24.11 22.67 21.22

19.79

379'800 -

380'999

31'650 -

31'749.95

175.83 -

176.38

30.38

26.39

24.95 23.51 22.07 20.63

19.22

27.80

26.93 26.05 25.17 24.30

23.42

25.59

24.15 22.71 21.27

19.84

381'000 -

382'199

31'750 -

31'849.95

176.39 -

176.93

30.41

26.42

24.98 23.55 22.12 20.69

19.27

27.82

26.96 26.08 25.21 24.34

23.46

25.62

24.19 22.75 21.32

19.89

382'200 -

383'399

31'850 -

31'949.95

176.94 -

177.49

30.44

26.45

25.02 23.59 22.16 20.73

19.32

27.85

26.98 26.11 25.24 24.37

23.50

25.65

24.22 22.79 21.37

19.94

383'400 -

384'599

31'950 -

32'049.95

177.50 -

178.05

30.47

26.48

25.05 23.63 22.21 20.78

19.37

27.87

27.01 26.14 25.27 24.41

23.54

25.69

24.26 22.84 21.41

19.99

384'600 -

385'799

32'050 -

32'149.95

178.06 -

178.60

30.50

26.51

25.09 23.67 22.25 20.83

19.42

27.90

27.04 26.17 25.30 24.45

23.58

25.72

24.30 22.88 21.46

20.04

385'800 -

386'999

32'150 -

32'249.95

178.61 -

179.16

30.52

26.54

25.12 23.71 22.29 20.88

19.47

27.92

27.07 26.20 25.33 24.48

23.62

25.75

24.34 22.92 21.51

20.09

387'000 -

388'199

32'250 -

32'349.95

179.17 -

179.71

30.55

26.57

25.16 23.75 22.34 20.93

19.52

27.95

27.10 26.24 25.37 24.52

23.65

25.78

24.37 22.96 21.55

20.14

388'200 -

389'399

32'350 -

32'449.95

179.72 -

180.27

30.58

26.60

25.19 23.79 22.38 20.97

19.57

27.98

27.13 26.27 25.40 24.55

23.69

25.82

24.41 23.01 21.60

20.19

389'400 -

390'599

32'450 -

32'549.95

180.28 -

180.82

30.61

26.63

25.23 23.82 22.42 21.02

19.62

28.00

27.15 26.30 25.43 24.58

23.73

25.85

24.45 23.04 21.64

20.24

390'600 -

391'799

32'550 -

32'649.95

180.83 -

181.38

30.63

26.66

25.26 23.86 22.47 21.07

19.67

28.03

27.18 26.33 25.46 24.62

23.77

25.88

24.48 23.09 21.69

20.29

391'800 -

392'999

32'650 -

32'749.95

181.39 -

181.93

30.66

26.69

25.29 23.90 22.51 21.11

19.72

28.06

27.21 26.36 25.50 24.65

23.80

25.91

24.52 23.12 21.73

20.34

393'000 -

394'199

32'750 -

32'849.95

181.94 -

182.49

30.69

26.72

25.33 23.94 22.55 21.16

19.77

28.08

27.23 26.39 25.53 24.69

23.84

25.94

24.55 23.17 21.78

20.39

394'200 -

395'399

32'850 -

32'949.95

182.50 -

183.05

30.72

26.75

25.36 23.98 22.59 21.21

19.82

28.11

27.26 26.42 25.56 24.72

23.88

25.98

24.59 23.21 21.82

20.44

395'400 -

396'599

32'950 -

33'049.95

183.06 -

183.60

30.74

26.77

25.39 24.01 22.63 21.25

19.87

28.13

27.29 26.45 25.59 24.75

23.91

26.01

24.63 23.24 21.86

20.48

Barème Impôt Source 2024 - République et Canton de Genève

- novembre 2023

Page 10

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

396'600 -

397'799

33'050 -

33'149.95

183.61 -

184.16

30.77

26.80

25.43 24.05 22.67 21.30

19.92

28.16

27.32 26.48 25.63 24.79

23.95

26.04

24.66 23.28 21.91

20.53

397'800 -

398'999

33'150 -

33'249.95

184.17 -

184.71

30.80

26.83

25.46 24.09 22.72 21.34

19.97

28.19

27.34 26.51 25.66 24.82

23.98

26.07

24.70 23.33 21.95

20.58

399'000 -

400'199

33'250 -

33'349.95

184.72 -

185.27

30.82

26.86

25.49 24.12 22.75 21.39

20.02

28.21

27.37 26.53 25.69 24.85

24.02

26.10

24.73 23.36 21.99

20.62

400'200 -

401'399

33'350 -

33'449.95

185.28 -

185.82

30.85

26.89

25.53 24.16 22.80 21.43

20.07

28.24

27.40 26.56 25.72 24.88

24.05

26.13

24.77 23.40 22.04

20.67

401'400 -

402'599

33'450 -

33'549.95

185.83 -

186.38

30.88

26.92

25.56 24.20 22.84 21.48

20.12

28.27

27.42 26.59 25.76 24.92

24.09

26.16

24.80 23.44 22.08

20.72

402'600 -

403'799

33'550 -

33'649.95

186.39 -

186.93

30.90

26.95

25.59 24.23 22.88 21.52

20.16

28.29

27.45 26.62 25.79 24.95

24.12

26.19

24.83 23.48 22.12

20.76

403'800 -

404'999

33'650 -

33'749.95

186.94 -

187.49

30.93

26.98

25.62 24.27 22.92 21.56

20.21

28.32

27.47 26.65 25.82 24.98

24.16

26.22

24.87 23.52 22.16

20.81

405'000 -

406'199

33'750 -

33'849.95

187.50 -

188.05

30.95

27.01

25.65 24.31 22.96 21.61

20.26

28.34

27.50 26.68 25.85 25.01

24.19

26.25

24.90 23.56 22.21

20.86

406'200 -

407'399

33'850 -

33'949.95

188.06 -

188.60

30.98

27.04

25.68 24.34 22.99 21.65

20.31

28.37

27.53 26.71 25.88 25.04

24.23

26.28

24.94 23.59 22.25

20.90

407'400 -

408'599

33'950 -

34'049.95

188.61 -

189.16

31.00

27.07

25.72 24.38 23.03 21.69

20.35

28.39

27.56 26.74 25.91 25.08

24.26

26.31

24.97 23.63 22.29

20.95

408'600 -

409'799

34'050 -

34'149.95

189.17 -

189.71

31.03

27.09

25.74 24.41 23.07 21.74

20.40

28.41

27.58 26.76 25.94 25.11

24.29

26.34

25.00 23.66 22.33

20.99

409'800 -

410'999

34'150 -

34'249.95

189.72 -

190.27

31.05

27.13

25.78 24.44 23.11 21.78

20.45

28.44

27.61 26.79 25.97 25.14

24.33

26.37

25.04 23.70 22.37

21.04

411'000 -

412'199

34'250 -

34'349.95

190.28 -

190.82

31.08

27.16

25.81 24.48 23.15 21.82

20.49

28.47

27.64 26.82 26.00 25.18

24.36

26.40

25.07 23.74 22.41

21.08

412'200 -

413'399

34'350 -

34'449.95

190.83 -

191.38

31.10

27.18

25.84 24.51 23.19 21.86

20.54

28.49

27.66 26.85 26.03 25.21

24.40

26.43

25.10 23.78 22.45

21.13

413'400 -

414'599

34'450 -

34'549.95

191.39 -

191.93

31.13

27.21

25.87 24.55 23.23 21.91

20.58

28.51

27.69 26.87 26.06 25.24

24.43

26.46

25.13 23.81 22.49

21.17

414'600 -

415'799

34'550 -

34'649.95

191.94 -

192.49

31.15

27.24

25.90 24.58 23.27 21.95

20.63

28.54

27.72 26.90 26.09 25.28

24.46

26.49

25.17 23.85 22.53

21.22

415'800 -

416'999

34'650 -

34'749.95

192.50 -

193.05

31.17

27.27

25.93 24.61 23.30 21.99

20.67

28.56

27.74 26.93 26.12 25.31

24.49

26.52

25.20 23.88 22.57

21.26

417'000 -

418'199

34'750 -

34'849.95

193.06 -

193.60

31.20

27.30

25.96 24.65 23.34 22.03

20.72

28.59

27.77 26.96 26.15 25.34

24.53

26.55

25.23 23.92 22.61

21.30

418'200 -

419'399

34'850 -

34'949.95

193.61 -

194.16

31.22

27.33

25.99 24.68 23.38 22.07

20.77

28.61

27.80 26.98 26.18 25.37

24.56

26.58

25.26 23.96 22.65

21.35

419'400 -

420'599

34'950 -

35'049.95

194.17 -

194.71

31.25

27.35

26.02 24.71 23.41 22.11

20.81

28.63

27.82 27.01 26.21 25.40

24.59

26.61

25.29 23.99 22.69

21.39

420'600 -

421'799

35'050 -

35'149.95

194.72 -

195.27

31.27

27.38

26.05 24.75 23.45 22.15

20.85

28.66

27.85 27.04 26.24 25.44

24.63

26.64

25.32 24.03 22.73

21.43

421'800 -

422'999

35'150 -

35'249.95

195.28 -

195.82

31.29

27.41

26.08 24.78 23.48 22.19

20.90

28.68

27.88 27.06 26.27 25.47

24.66

26.67

25.35 24.06 22.76

21.47

423'000 -

424'199

35'250 -

35'349.95

195.83 -

196.38

31.32

27.43

26.11 24.81 23.52 22.23

20.94

28.70

27.90 27.09 26.30 25.50

24.69

26.70

25.39 24.09 22.80

21.51

424'200 -

425'399

35'350 -

35'449.95

196.39 -

196.93

31.34

27.46

26.14 24.85 23.56 22.27

20.98

28.73

27.93 27.12 26.33 25.53

24.72

26.73

25.42 24.13 22.84

21.56

425'400 -

426'599

35'450 -

35'549.95

196.94 -

197.49

31.36

27.49

26.17 24.88 23.59 22.31

21.03

28.75

27.95 27.14 26.35 25.56

24.75

26.76

25.45 24.16 22.88

21.60

426'600 -

427'799

35'550 -

35'649.95

197.50 -

198.05

31.39

27.52

26.20 24.91 23.63 22.35

21.07

28.77

27.98 27.17 26.38 25.59

24.79

26.79

25.48 24.20 22.92

21.64

427'800 -

428'999

35'650 -

35'749.95

198.06 -

198.60

31.41

27.54

26.24 24.94 23.67 22.39

21.11

28.80

28.00 27.20 26.41 25.62

24.82

26.82

25.51 24.23 22.96

21.68

429'000 -

430'199

35'750 -

35'849.95

198.61 -

199.16

31.43

27.57

26.26 24.97 23.70 22.43

21.15

28.82

28.03 27.23 26.44 25.65

24.85

26.84

25.54 24.26 22.99

21.72

430'200 -

431'399

35'850 -

35'949.95

199.17 -

199.71

31.45

27.60

26.30 25.01 23.74 22.47

21.20

28.84

28.05 27.26 26.47 25.68

24.89

26.87

25.57 24.30 23.03

21.76

431'400 -

432'599

35'950 -

36'049.95

199.72 -

200.27

31.48

27.62

26.33 25.04 23.77 22.51

21.24

28.86

28.08 27.28 26.50 25.71

24.92

26.90

25.61 24.33 23.07

21.80

432'600 -

433'799

36'050 -

36'149.95

200.28 -

200.82

31.50

27.65

26.35 25.07 23.80 22.54

21.28

28.88

28.10 27.31 26.52 25.74

24.95

26.93

25.63 24.36 23.10

21.84

433'800 -

434'999

36'150 -

36'249.95

200.83 -

201.38

31.52

27.67

26.39 25.10 23.84 22.58

21.32

28.91

28.13 27.34 26.55 25.77

24.99

26.96

25.67 24.40 23.14

21.88

435'000 -

436'199

36'250 -

36'349.95

201.39 -

201.93

31.54

27.70

26.41 25.13 23.87 22.62

21.36

28.93

28.15 27.37 26.58 25.80

25.02

26.98

25.70 24.43 23.17

21.92

436'200 -

437'399

36'350 -

36'449.95

201.94 -

202.49

31.57

27.73

26.44 25.16 23.91 22.66

21.40

28.95

28.17 27.39 26.60 25.83

25.05

27.01

25.73 24.46 23.21

21.96

437'400 -

438'599

36'450 -

36'549.95

202.50 -

203.05

31.59

27.75

26.47 25.19 23.94 22.69

21.45

28.97

28.20 27.42 26.63 25.86

25.08

27.04

25.76 24.50 23.25

22.00

438'600 -

439'799

36'550 -

36'649.95

203.06 -

203.60

31.61

27.78

26.50 25.22 23.97 22.73

21.48

28.99

28.22 27.44 26.66 25.89

25.11

27.07

25.79 24.53 23.28

22.04

439'800 -

440'999

36'650 -

36'749.95

203.61 -

204.16

31.63

27.80

26.53 25.26 24.01 22.77

21.53

29.02

28.25 27.47 26.68 25.92

25.14

27.09

25.82 24.56 23.32

22.08

441'000 -

442'199

36'750 -

36'849.95

204.17 -

204.71

31.65

27.83

26.56 25.29 24.04 22.81

21.57

29.04

28.27 27.50 26.71 25.95

25.18

27.12

25.85 24.59 23.35

22.12

442'200 -

443'399

36'850 -

36'949.95

204.72 -

205.27

31.67

27.85

26.59 25.32 24.07 22.84

21.60

29.06

28.29 27.52 26.74 25.97

25.21

27.15

25.88 24.62 23.39

22.15

443'400 -

444'599

36'950 -

37'049.95

205.28 -

205.82

31.70

27.88

26.62 25.35 24.11 22.88

21.65

29.08

28.32 27.55 26.77 26.00

25.24

27.18

25.91 24.66 23.42

22.19

444'600 -

445'799

37'050 -

37'149.95

205.83 -

206.38

31.72

27.90

26.64 25.39 24.14 22.91

21.69

29.10

28.34 27.57 26.80 26.03

25.27

27.20

25.94 24.69 23.46

22.23

445'800 -

446'999

37'150 -

37'249.95

206.39 -

206.93

31.74

27.93

26.67 25.42 24.17 22.95

21.72

29.12

28.36 27.60 26.83 26.06

25.30

27.23

25.97 24.72 23.49

22.27

447'000 -

448'199

37'250 -

37'349.95

206.94 -

207.49

31.76

27.95

26.70 25.45 24.21 22.99

21.76

29.15

28.39 27.63 26.85 26.09

25.33

27.25

26.00 24.75 23.53

22.31

448'200 -

449'399

37'350 -

37'449.95

207.50 -

208.05

31.78

27.98

26.73 25.48 24.24 23.02

21.80

29.17

28.41 27.65 26.88 26.12

25.36

27.28

26.03 24.79 23.56

22.34

449'400 -

450'599

37'450 -

37'549.95

208.06 -

208.60

31.80

28.00

26.75 25.51 24.27 23.06

21.84

29.19

28.43 27.68 26.91 26.14

25.39

27.31

26.06 24.82 23.59

22.38

450'600 -

451'799

37'550 -

37'649.95

208.61 -

209.16

31.82

28.02

26.78 25.54 24.30 23.09

21.88

29.21

28.46 27.70 26.94 26.17

25.42

27.33

26.09 24.85 23.63

22.42

451'800 -

452'999

37'650 -

37'749.95

209.17 -

209.71

31.84

28.05

26.81 25.57 24.33 23.12

21.92

29.23

28.48 27.73 26.97 26.20

25.45

27.36

26.12 24.88 23.66

22.45

453'000 -

454'199

37'750 -

37'849.95

209.72 -

210.27

31.86

28.07

26.84 25.60 24.37 23.16

21.96

29.25

28.50 27.75 26.99 26.23

25.48

27.38

26.15 24.91 23.70

22.49

Barème Impôt Source 2024 - République et Canton de Genève

- novembre 2023

Page 11

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

454'200 -

455'399

37'850 -

37'949.95

210.28 -

210.82

31.88

28.10

26.86 25.63 24.40 23.20

21.99

29.27

28.53 27.78 27.02 26.26

25.51

27.41

26.18 24.95 23.73

22.53

455'400 -

456'599

37'950 -

38'049.95

210.83 -

211.38

31.90

28.12

26.89 25.66 24.43 23.23

22.03

29.29

28.55 27.80 27.04 26.28

25.54

27.43

26.21 24.98 23.76

22.56

456'600 -

457'799

38'050 -

38'149.95

211.39 -

211.93

31.92

28.15

26.92 25.69 24.47 23.26

22.07

29.31

28.57 27.82 27.07 26.31

25.57

27.46

26.24 25.01 23.80

22.60

457'800 -

458'999

38'150 -

38'249.95

211.94 -

212.49

31.94

28.18

26.94 25.72 24.50 23.30

22.11

29.33

28.59 27.85 27.10 26.34

25.60

27.49

26.26 25.04 23.83

22.64

459'000 -

460'199

38'250 -

38'349.95

212.50 -

213.05

31.96

28.20

26.97 25.75 24.53 23.33

22.14

29.35

28.61 27.87 27.12 26.37

25.62

27.51

26.29 25.07 23.86

22.67

460'200 -

461'399

38'350 -

38'449.95

213.06 -

213.60

31.98

28.23

27.00 25.78 24.57 23.37

22.18

29.37

28.64 27.90 27.15 26.40

25.65

27.54

26.32 25.10 23.89

22.71

461'400 -

462'599

38'450 -

38'549.95

213.61 -

214.16

32.00

28.25

27.02 25.81 24.60 23.40

22.22

29.39

28.66 27.92 27.18 26.43

25.68

27.56

26.35 25.14 23.93

22.74

462'600 -

463'799

38'550 -

38'649.95

214.17 -

214.71

32.02

28.28

27.05 25.84 24.63 23.43

22.25

29.41

28.68 27.95 27.20 26.45

25.71

27.59

26.38 25.17 23.96

22.78

463'800 -

464'999

38'650 -

38'749.95

214.72 -

215.27

32.04

28.30

27.08 25.87 24.66 23.47

22.29

29.43

28.70 27.97 27.23 26.48

25.74

27.61

26.40 25.20 23.99

22.81

465'000 -

466'199

38'750 -

38'849.95

215.28 -

215.82

32.06

28.32

27.10 25.90 24.69 23.50

22.32

29.45

28.73 27.99 27.26 26.51

25.77

27.64

26.43 25.23 24.02

22.84

466'200 -

467'399

38'850 -

38'949.95

215.83 -

216.38

32.08

28.35

27.13 25.93 24.73 23.53

22.36

29.47

28.75 28.02 27.28 26.54

25.80

27.67

26.46 25.26 24.06

22.88

467'400 -

468'599

38'950 -

39'049.95

216.39 -

216.93

32.10

28.38

27.15 25.96 24.76 23.57

22.40

29.49

28.77 28.04 27.31 26.56

25.82

27.69

26.49 25.29 24.09

22.92

468'600 -

469'799

39'050 -

39'149.95

216.94 -

217.49

32.12

28.40

27.18 25.98 24.79 23.60

22.43

29.51

28.79 28.06 27.33 26.59

25.85

27.72

26.51 25.32 24.12

22.95

469'800 -

470'999

39'150 -

39'249.95

217.50 -

218.05

32.14

28.42

27.20 26.01 24.82 23.63

22.47

29.53

28.81 28.09 27.36 26.62

25.88

27.74

26.54 25.35 24.16

22.98

471'000 -

472'199

39'250 -

39'349.95

218.06 -

218.60

32.16

28.45

27.23 26.04 24.85 23.66

22.50

29.55

28.83 28.11 27.38 26.65

25.91

27.77

26.57 25.38 24.19

23.02

472'200 -

473'399

39'350 -

39'449.95

218.61 -

219.16

32.17

28.47

27.26 26.07 24.88 23.70

22.54

29.57

28.85 28.13 27.41 26.67

25.93

27.79

26.59 25.41 24.22

23.05

473'400 -

474'599

39'450 -

39'549.95

219.17 -

219.71

32.19

28.49

27.28 26.10 24.91 23.73

22.57

29.59

28.87 28.16 27.43 26.70

25.96

27.82

26.62 25.44 24.26

23.08

474'600 -

475'799

39'550 -

39'649.95

219.72 -

220.27

32.21

28.52

27.31 26.12 24.95 23.77

22.61

29.60

28.90 28.18 27.46 26.73

25.99

27.85

26.65 25.47 24.29

23.12

475'800 -

476'999

39'650 -

39'749.95

220.28 -

220.82

32.23

28.54

27.34 26.15 24.97 23.80

22.64

29.62

28.91 28.20 27.48 26.75

26.02

27.87

26.67 25.50 24.32

23.15

477'000 -

478'199

39'750 -

39'849.95

220.83 -

221.38

32.25

28.56

27.36 26.18 25.01 23.83

22.68

29.64

28.94 28.22 27.51 26.78

26.05

27.90

26.70 25.53 24.35

23.18

478'200 -

479'399

39'850 -

39'949.95

221.39 -

221.93

32.27

28.59

27.39 26.21 25.04 23.87

22.71

29.66

28.96 28.25 27.53 26.81

26.08

27.92

26.73 25.56 24.39

23.22

479'400 -

480'599

39'950 -

40'049.95

221.94 -

222.49

32.29

28.61

27.42 26.23 25.06 23.90

22.74

29.68

28.98 28.27 27.55 26.83

26.10

27.95

26.75 25.58 24.42

23.25

480'600 -

481'799

40'050 -

40'149.95

222.50 -

223.05

32.31

28.63

27.44 26.26 25.10 23.93

22.78

29.70

29.00 28.29 27.58 26.86

26.13

27.97

26.78 25.61 24.45

23.28

481'800 -

482'999

40'150 -

40'249.95

223.06 -

223.60

32.33

28.66

27.47 26.28 25.12 23.96

22.81

29.72

29.02 28.32 27.60 26.89

26.16

27.99

26.81 25.64 24.48

23.32

483'000 -

484'199

40'250 -

40'349.95

223.61 -

224.16

32.35

28.68

27.49 26.31 25.15 24.00

22.84

29.73

29.04 28.34 27.63 26.91

26.19

28.02

26.83 25.67 24.51

23.35

484'200 -

485'399

40'350 -

40'449.95

224.17 -

224.71

32.37

28.70

27.52 26.34 25.18 24.03

22.88

29.75

29.06 28.36 27.65 26.94

26.22

28.04

26.86 25.70 24.54

23.39

485'400 -

486'599

40'450 -

40'549.95

224.72 -

225.27

32.39

28.72

27.54 26.36 25.21 24.06

22.91

29.77

29.08 28.38 27.67 26.96

26.24

28.07

26.89 25.72 24.57

23.42

486'600 -

487'799

40'550 -

40'649.95

225.28 -

225.82

32.41

28.75

27.57 26.39 25.24 24.09

22.94

29.79

29.10 28.40 27.70 26.99

26.27

28.09

26.91 25.75 24.60

23.45

487'800 -

488'999

40'650 -

40'749.95

225.83 -

226.38

32.43

28.77

27.60 26.42 25.27 24.13

22.98

29.81

29.12 28.42 27.72 27.02

26.30

28.12

26.94 25.78 24.63

23.49

489'000 -

490'199

40'750 -

40'849.95

226.39 -

226.93

32.45

28.79

27.62 26.45 25.30 24.16

23.01

29.82

29.14 28.44 27.75 27.04

26.33

28.14

26.97 25.81 24.66

23.52

490'200 -

491'399

40'850 -

40'949.95

226.94 -

227.49

32.47

28.81

27.65 26.48 25.33 24.19

23.05

29.84

29.16 28.47 27.77 27.07

26.36

28.16

27.00 25.84 24.69

23.55

491'400 -

492'599

40'950 -

41'049.95

227.50 -

228.05

32.49

28.84

27.67 26.51 25.36 24.22

23.08

29.86

29.18 28.49 27.79 27.09

26.38

28.19

27.02 25.86 24.73

23.59

492'600 -

493'799

41'050 -

41'149.95

228.06 -

228.60

32.51

28.86

27.69 26.53 25.39 24.25

23.11

29.88

29.20 28.51 27.82 27.12

26.41

28.21

27.05 25.89 24.75

23.62

493'800 -

494'999

41'150 -

41'249.95

228.61 -

229.16

32.53

28.88

27.72 26.56 25.42 24.28

23.15

29.90

29.22 28.53 27.84 27.14

26.44

28.23

27.07 25.92 24.78

23.65

495'000 -

496'199

41'250 -

41'349.95

229.17 -

229.71

32.54

28.90

27.74 26.59 25.44 24.31

23.18

29.91

29.24 28.55 27.86 27.17

26.46

28.26

27.10 25.94 24.81

23.68

496'200 -

497'399

41'350 -

41'449.95

229.72 -

230.27

32.56

28.92

27.77 26.61 25.47 24.34

23.22

29.93

29.25 28.57 27.88 27.19

26.49

28.28

27.13 25.97 24.84

23.72

497'400 -

498'599

41'450 -

41'549.95

230.28 -

230.82

32.58

28.95

27.79 26.64 25.50 24.37

23.25

29.95

29.27 28.59 27.91 27.22

26.52

28.30

27.15 26.00 24.87

23.75

498'600 -

499'799

41'550 -

41'649.95

230.83 -

231.38

32.60

28.96

27.82 26.67 25.53 24.40

23.28

29.96

29.29 28.61 27.93 27.24

26.54

28.33

27.18 26.03 24.90

23.78

499'800 -

500'999

41'650 -

41'749.95

231.39 -

231.93

32.62

28.99

27.84 26.70 25.55 24.43

23.32

29.98

29.31 28.63 27.95 27.26

26.57

28.35

27.20 26.06 24.93

23.81

501'000 -

502'199

41'750 -

41'849.95

231.94 -

232.49

32.64

29.01

27.87 26.72 25.58 24.47

23.35

30.00

29.33 28.66 27.98 27.29

26.60

28.37

27.23 26.09 24.96

23.84

502'200 -

503'399

41'850 -

41'949.95

232.50 -

233.05

32.66

29.03

27.89 26.75 25.61 24.49

23.38

30.02

29.35 28.68 28.00 27.31

26.62

28.39

27.25 26.11 24.99

23.87

503'400 -

504'599

41'950 -

42'049.95

233.06 -

233.60

32.67

29.05

27.91 26.77 25.64 24.53

23.41

30.03

29.37 28.70 28.02 27.34

26.65

28.42

27.28 26.14 25.02

23.91

504'600 -

505'799

42'050 -

42'149.95

233.61 -

234.16

32.69

29.07

27.94 26.80 25.67 24.56

23.45

30.05

29.39 28.72 28.04 27.36

26.67

28.44

27.31 26.17 25.05

23.94

505'800 -

506'999

42'150 -

42'249.95

234.17 -

234.71

32.71

29.09

27.96 26.83 25.69 24.58

23.48

30.07

29.40 28.74 28.06 27.38

26.70

28.46

27.33 26.20 25.07

23.97

507'000 -

508'199

42'250 -

42'349.95

234.72 -

235.27

32.73

29.11

27.98 26.85 25.72 24.61

23.51

30.08

29.42 28.76 28.09 27.41

26.72

28.48

27.35 26.22 25.10

24.00

508'200 -

509'399

42'350 -

42'449.95

235.28 -

235.82

32.75

29.13

28.01 26.88 25.75 24.64

23.54

30.10

29.44 28.78 28.11 27.43

26.75

28.51

27.38 26.25 25.13

24.03

509'400 -

510'599

42'450 -

42'549.95

235.83 -

236.38

32.76

29.15

28.03 26.90 25.78 24.67

23.57

30.12

29.46 28.80 28.13 27.46

26.77

28.53

27.40 26.28 25.16

24.06

510'600 -

511'799

42'550 -

42'649.95

236.39 -

236.93

32.78

29.17

28.05 26.93 25.81 24.70

23.61

30.13

29.48 28.82 28.15 27.48

26.80

28.55

27.43 26.31 25.19

24.09

Barème Impôt Source 2024 - République et Canton de Genève

- novembre 2023

Page 12

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

511'800 -

512'999

42'650 -

42'749.95

236.94 -

237.49

32.80

29.19

28.07 26.96 25.84 24.73

23.64

30.15

29.50 28.84 28.17 27.50

26.82

28.57

27.45 26.33 25.21

24.12

513'000 -

514'199

42'750 -

42'849.95

237.50 -

238.05

32.82

29.21

28.10 26.98 25.86 24.76

23.67

30.17

29.51 28.86 28.19 27.53

26.85

28.59

27.48 26.36 25.24

24.15

514'200 -

515'399

42'850 -

42'949.95

238.06 -

238.60

32.84

29.24

28.12 27.01 25.89 24.79

23.70

30.18

29.53 28.88 28.22 27.55

26.88

28.62

27.50 26.39 25.27

24.18

515'400 -

516'599

42'950 -

43'049.95

238.61 -

239.16

32.85

29.25

28.14 27.03 25.92 24.82

23.73

30.20

29.55 28.90 28.24 27.57

26.90

28.63

27.52 26.41 25.30

24.21

516'600 -

517'799

43'050 -

43'149.95

239.17 -

239.71

32.87

29.27

28.17 27.06 25.95 24.85

23.76

30.22

29.57 28.92 28.26 27.59

26.92

28.66

27.55 26.44 25.33

24.24

517'800 -

518'999

43'150 -

43'249.95

239.72 -

240.27

32.89

29.30

28.19 27.08 25.98 24.87

23.79

30.23

29.59 28.94 28.28 27.62

26.95

28.68

27.57 26.47 25.36

24.27

519'000 -

520'199

43'250 -

43'349.95

240.28 -

240.82

32.90

29.31

28.21 27.11 26.00 24.90

23.82

30.25

29.60 28.95 28.30 27.64

26.97

28.70

27.60 26.49 25.39

24.30

520'200 -

521'399

43'350 -

43'449.95

240.83 -

241.38

32.92

29.33

28.23 27.13 26.03 24.93

23.85

30.26

29.62 28.97 28.32 27.66

27.00

28.72

27.62 26.52 25.42

24.33

521'400 -

522'599

43'450 -

43'549.95

241.39 -

241.93

32.94

29.35

28.26 27.16 26.06 24.96

23.89

30.28

29.64 28.99 28.34 27.69

27.02

28.74

27.64 26.55 25.45

24.36

522'600 -

523'799

43'550 -

43'649.95

241.94 -

242.49

32.96

29.37

28.28 27.18 26.08 24.99

23.91

30.30

29.66 29.01 28.36 27.71

27.05

28.76

27.67 26.57 25.47

24.39

523'800 -

524'999

43'650 -

43'749.95

242.50 -

243.05

32.97

29.39

28.30 27.21 26.11 25.02

23.95

30.31

29.67 29.03 28.38 27.73

27.07

28.78

27.69 26.60 25.50

24.42

525'000 -

526'199

43'750 -

43'849.95

243.06 -

243.60

32.99

29.41

28.32 27.23 26.14 25.05

23.97

30.33

29.69 29.05 28.40 27.75

27.10

28.80

27.71 26.62 25.53

24.45

526'200 -

527'399

43'850 -

43'949.95

243.61 -

244.16

33.01

29.43

28.34 27.25 26.16 25.08

24.00

30.34

29.71 29.07 28.42 27.77

27.12

28.82

27.74 26.65 25.56

24.48

527'400 -

528'599

43'950 -

44'049.95

244.17 -

244.71

33.02

29.45

28.36 27.28 26.19 25.11

24.03

30.36

29.73 29.09 28.44 27.80

27.14

28.85

27.76 26.67 25.59

24.51

528'600 -

529'799

44'050 -

44'149.95

244.72 -

245.27

33.04

29.47

28.38 27.30 26.22 25.13

24.06

30.37

29.74 29.11 28.46 27.82

27.16

28.86

27.78 26.70 25.61

24.53

529'800 -

530'999

44'150 -

44'249.95

245.28 -

245.82

33.06

29.49

28.41 27.33 26.24 25.16

24.09

30.39

29.76 29.12 28.48 27.84

27.19

28.89

27.80 26.72 25.64

24.56

531'000 -

532'199

44'250 -

44'349.95

245.83 -

246.38

33.07

29.51

28.43 27.35 26.27 25.19

24.12

30.41

29.78 29.14 28.51 27.86

27.21

28.91

27.83 26.75 25.67

24.59

532'200 -

533'399

44'350 -

44'449.95

246.39 -

246.93

33.09

29.52

28.45 27.37 26.30 25.22

24.15

30.42

29.79 29.16 28.52 27.88

27.23

28.93

27.85 26.77 25.70

24.62

533'400 -

534'599

44'450 -

44'549.95

246.94 -

247.49

33.11

29.54

28.47 27.40 26.32 25.25

24.18

30.44

29.81 29.18 28.54 27.90

27.26

28.95

27.87 26.80 25.72

24.65

534'600 -

535'799

44'550 -

44'649.95

247.50 -

248.05

33.12

29.56

28.49 27.42 26.35 25.28

24.21

30.45

29.83 29.20 28.57 27.93

27.28

28.97

27.90 26.82 25.75

24.68

535'800 -

536'999

44'650 -

44'749.95

248.06 -

248.60

33.14

29.58

28.51 27.44 26.37 25.30

24.24

30.47

29.84 29.22 28.58 27.95

27.30

28.99

27.92 26.85 25.78

24.71

537'000 -

538'199

44'750 -

44'849.95

248.61 -

249.16

33.15

29.60

28.53 27.47 26.40 25.33

24.27

30.48

29.86 29.23 28.60 27.97

27.33

29.01

27.94 26.87 25.81

24.74

538'200 -

539'399

44'850 -

44'949.95

249.17 -

249.71

33.17

29.62

28.55 27.49 26.42 25.36

24.30

30.50

29.88 29.25 28.62 27.99

27.35

29.02

27.96 26.90 25.83

24.77

539'400 -

540'599

44'950 -

45'049.95

249.72 -

250.27

33.19

29.64

28.57 27.51 26.45 25.39

24.33

30.51

29.89 29.27 28.64 28.01

27.37

29.04

27.98 26.92 25.86

24.80

540'600 -

541'799

45'050 -

45'149.95

250.28 -

250.82

33.20

29.65

28.60 27.54 26.48 25.42

24.36

30.53

29.91 29.29 28.66 28.03

27.40

29.06

28.01 26.95 25.89

24.83

541'800 -

542'999

45'150 -

45'249.95

250.83 -

251.38

33.22

29.67

28.61 27.56 26.50 25.44

24.39

30.54

29.93 29.31 28.68 28.05

27.42

29.08

28.03 26.97 25.91

24.85

543'000 -

544'199

45'250 -

45'349.95

251.39 -

251.93

33.23

29.69

28.64 27.58 26.53 25.47

24.42

30.56

29.94 29.32 28.70 28.07

27.44

29.10

28.05 26.99 25.94

24.88

544'200 -

545'399

45'350 -

45'449.95

251.94 -

252.49

33.25

29.71

28.66 27.60 26.55 25.50

24.45

30.57

29.96 29.34 28.72 28.09

27.46

29.12

28.07 27.02 25.97

24.91

545'400 -

546'599

45'450 -

45'549.95

252.50 -

253.05

33.26

29.73

28.68 27.62 26.57 25.52

24.47

30.58

29.97 29.36 28.74 28.11

27.48

29.14

28.09 27.04 25.99

24.94

546'600 -

547'799

45'550 -

45'649.95

253.06 -

253.60

33.28

29.74

28.70 27.65 26.60 25.55

24.50

30.60

29.99 29.38 28.76 28.14

27.51

29.16

28.11 27.06 26.02

24.97

547'800 -

548'999

45'650 -

45'749.95

253.61 -

254.16

33.30

29.76

28.72 27.67 26.63 25.58

24.53

30.62

30.01 29.40 28.78 28.16

27.53

29.18

28.13 27.09 26.04

25.00

549'000 -

550'199

45'750 -

45'849.95

254.17 -

254.71

33.31

29.78

28.74 27.69 26.65 25.61

24.56

30.63

30.02 29.41 28.80 28.18

27.55

29.20

28.15 27.11 26.07

25.02

550'200 -

551'399

45'850 -

45'949.95

254.72 -

255.27

33.33

29.80

28.76 27.71 26.67 25.63

24.59

30.64

30.04 29.43 28.82 28.20

27.57

29.22

28.18 27.14 26.09

25.05

551'400 -

552'599

45'950 -

46'049.95

255.28 -

255.82

33.34

29.82

28.78 27.74 26.70 25.66

24.62

30.66

30.06 29.45 28.83 28.22

27.60

29.24

28.20 27.16 26.12

25.08

552'600 -

553'799

46'050 -

46'149.95

255.83 -

256.38

33.36

29.83

28.79 27.76 26.72 25.69

24.65

30.67

30.07 29.46 28.85 28.24

27.62

29.25

28.22 27.18 26.14

25.11

553'800 -

554'999

46'150 -

46'249.95

256.39 -

256.93

33.37

29.85

28.82 27.78 26.75 25.71

24.68

30.69

30.09 29.48 28.87 28.26

27.64

29.27

28.24 27.20 26.17

25.14

555'000 -

556'199

46'250 -

46'349.95

256.94 -

257.49

33.39

29.87

28.83 27.80 26.77 25.74

24.70

30.70

30.10 29.50 28.89 28.28

27.66

29.29

28.26 27.23 26.19

25.16

556'200 -

557'399

46'350 -

46'449.95

257.50 -

258.05

33.40

29.88

28.85 27.82 26.79 25.76

24.73

30.71

30.12 29.51 28.91 28.30

27.68

29.31

28.28 27.25 26.22

25.19

557'400 -

558'599

46'450 -

46'549.95

258.06 -

258.60

33.42

29.90

28.87 27.85 26.82 25.79

24.76

30.73

30.13 29.53 28.93 28.32

27.70

29.33

28.30 27.27 26.25

25.22

558'600 -

559'799

46'550 -

46'649.95

258.61 -

259.16

33.43

29.92

28.89 27.87 26.84 25.81

24.79

30.74

30.15 29.55 28.94 28.34

27.72

29.35

28.32 27.29 26.27

25.24

559'800 -

560'999

46'650 -

46'749.95

259.17 -

259.71

33.45

29.93

28.91 27.89 26.86 25.84

24.82

30.76

30.16 29.56 28.96 28.36

27.74

29.36

28.34 27.32 26.30

25.27

561'000 -

562'199

46'750 -

46'849.95

259.72 -

260.27

33.46

29.95

28.93 27.91 26.89 25.87

24.85

30.77

30.18 29.58 28.98 28.38

27.77

29.38

28.36 27.34 26.32

25.30

562'200 -

563'399

46'850 -

46'949.95

260.28 -

260.82

33.47

29.97

28.95 27.93 26.91 25.89

24.87

30.78

30.19 29.60 29.00 28.39

27.79

29.40

28.38 27.36 26.34

25.32

563'400 -

564'599

46'950 -

47'049.95

260.83 -

261.38

33.49

29.99

28.97 27.95 26.94 25.92

24.90

30.80

30.21 29.61 29.02 28.41

27.81

29.42

28.40 27.39 26.37

25.35

564'600 -

565'799

47'050 -

47'149.95

261.39 -

261.93

33.51

30.00

28.99 27.97 26.96 25.94

24.93

30.81

30.22 29.63 29.04 28.43

27.83

29.44

28.42 27.41 26.39

25.38

565'800 -

566'999

47'150 -

47'249.95

261.94 -

262.49

33.52

30.02

29.01 27.99 26.98 25.97

24.96

30.83

30.24 29.65 29.05 28.45

27.85

29.45

28.44 27.43 26.42

25.40

567'000 -

568'199

47'250 -

47'349.95

262.50 -

263.05

33.53

30.04

29.02 28.01 27.00 25.99

24.98

30.84

30.25 29.66 29.07 28.47

27.87

29.47

28.46 27.45 26.44

25.43

568'200 -

569'399

47'350 -

47'449.95

263.06 -

263.60

33.55

30.05

29.04 28.03 27.03 26.02

25.01

30.85

30.27 29.68 29.09 28.49

27.89

29.49

28.48 27.47 26.46

25.46

Barème Impôt Source 2024 - République et Canton de Genève

- novembre 2023

Page 13

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

569'400 -

570'599

47'450 -

47'549.95

263.61 -

264.16

33.56

30.07

29.06 28.06 27.05 26.04

25.04

30.87

30.28 29.70 29.11 28.51

27.91

29.51

28.50 27.50 26.49

25.48

570'600 -

571'799

47'550 -

47'649.95

264.17 -

264.71

33.58

30.08

29.08 28.08 27.07 26.07

25.06

30.88

30.30 29.71 29.12 28.53

27.93

29.53

28.52 27.52 26.51

25.51

571'800 -

572'999

47'650 -

47'749.95

264.72 -

265.27

33.59

30.10

29.10 28.10 27.09 26.09

25.09

30.89

30.31 29.73 29.14 28.55

27.95

29.54

28.54 27.54 26.54

25.53

573'000 -

574'199

47'750 -

47'849.95

265.28 -

265.82

33.60

30.12

29.12 28.12 27.12 26.12

25.12

30.91

30.33 29.74 29.16 28.57

27.97

29.56

28.56 27.56 26.56

25.56

574'200 -

575'399

47'850 -

47'949.95

265.83 -

266.38

33.62

30.13

29.14 28.14 27.14 26.14

25.15

30.92

30.34 29.76 29.18 28.59

27.99

29.58

28.58 27.58 26.58

25.59

575'400 -

576'599

47'950 -

48'049.95

266.39 -

266.93

33.63

30.15

29.15 28.16 27.16 26.17

25.17

30.94

30.36 29.78 29.19 28.60

28.01

29.59

28.60 27.60 26.61

25.61

576'600 -

577'799

48'050 -

48'149.95

266.94 -

267.49

33.65

30.16

29.17 28.18 27.18 26.19

25.20

30.95

30.37 29.79 29.21 28.62

28.03

29.61

28.62 27.62 26.63

25.64

577'800 -

578'999

48'150 -

48'249.95

267.50 -

268.05

33.66

30.18

29.19 28.20 27.21 26.22

25.22

30.97

30.39 29.81 29.23 28.64

28.05

29.63

28.64 27.65 26.66

25.66

579'000 -

580'199

48'250 -

48'349.95

268.06 -

268.60

33.67

30.20

29.21 28.22 27.23 26.24

25.25

30.98

30.40 29.82 29.24 28.66

28.07

29.64

28.66 27.67 26.68

25.69

580'200 -

582'599

48'350 -

48'549.95

268.61 -

269.71

33.69

30.22

29.23 28.25 27.26 26.27

25.29

31.00

30.42 29.85 29.27 28.69

28.10

29.67

28.68 27.70 26.71

25.73

582'600 -

584'999

48'550 -

48'749.95

269.72 -

270.82

33.72

30.25

29.27 28.29 27.30 26.32

25.34

31.03

30.45 29.88 29.30 28.72

28.14

29.70

28.72 27.74 26.76

25.77

585'000 -

587'399

48'750 -

48'949.95

270.83 -

271.93

33.75

30.28

29.30 28.33 27.35 26.37

25.39

31.06

30.48 29.91 29.34 28.76

28.18

29.74

28.76 27.78 26.80

25.83

587'400 -

589'799

48'950 -

49'149.95

271.94 -

273.05

33.78

30.31

29.34 28.36 27.39 26.42

25.44

31.09

30.51 29.94 29.37 28.79

28.22

29.77

28.80 27.82 26.85

25.87

589'800 -

592'199

49'150 -

49'349.95

273.06 -

274.16

33.80

30.34

29.37 28.40 27.43 26.46

25.49

31.12

30.53 29.97 29.40 28.83

28.25

29.80

28.83 27.86 26.89

25.92

592'200 -

594'599

49'350 -

49'549.95

274.17 -

275.27

33.83

30.37

29.41 28.44 27.48 26.51

25.54

31.15

30.57 30.00 29.44 28.87

28.29

29.84

28.87 27.90 26.94

25.97

594'600 -

596'999

49'550 -

49'749.95

275.28 -

276.38

33.86

30.40

29.44 28.48 27.52 26.55

25.59

31.17

30.60 30.03 29.47 28.90

28.33

29.87

28.91 27.94 26.98

26.02

597'000 -

599'399

49'750 -

49'949.95

276.39 -

277.49

33.88

30.43

29.48 28.52 27.56 26.60

25.64

31.20

30.63 30.06 29.50 28.93

28.37

29.90

28.94 27.98 27.02

26.07

599'400 -

601'799

49'950 -

50'149.95

277.50 -

278.60

33.91

30.46

29.51 28.55 27.60 26.64

25.69

31.23

30.65 30.09 29.53 28.97

28.40

29.93

28.98 28.02 27.07

26.11

601'800 -

604'199

50'150 -

50'349.95

278.61 -

279.71

33.93

30.49

29.54 28.59 27.64 26.69

25.74

31.26

30.69 30.12 29.56 29.00

28.44

29.96

29.01 28.06 27.11

26.16

604'200 -

606'599

50'350 -

50'549.95

279.72 -

280.82

33.96

30.52

29.57 28.63 27.68 26.73

25.79

31.28

30.71 30.15 29.59 29.04

28.48

29.99

29.05 28.10 27.15

26.21

606'600 -

608'999

50'550 -

50'749.95

280.83 -

281.93

33.98

30.55

29.61 28.66 27.72 26.78

25.83

31.31

30.74 30.18 29.63 29.07

28.51

30.02

29.08 28.14 27.19

26.25

609'000 -

611'399

50'750 -

50'949.95

281.94 -

283.05

34.01

30.58

29.64 28.70 27.76 26.82

25.88

31.34

30.77 30.21 29.66 29.11

28.55

30.06

29.12 28.18 27.24

26.30

611'400 -

613'799

50'950 -

51'149.95

283.06 -

284.16

34.03

30.61

29.67 28.74 27.80 26.86

25.93

31.36

30.80 30.24 29.69 29.14

28.58

30.09

29.15 28.21 27.28

26.34

613'800 -

616'199

51'150 -

51'349.95

284.17 -

285.27

34.06

30.64

29.70 28.77 27.84 26.91

25.97

31.39

30.83 30.27 29.72 29.17

28.62

30.12

29.18 28.25 27.32

26.39

616'200 -

618'599

51'350 -

51'549.95

285.28 -

286.38

34.08

30.66

29.73 28.81 27.88 26.95

26.02

31.42

30.86 30.30 29.75 29.20

28.65

30.15

29.22 28.29 27.36

26.43

618'600 -

620'999

51'550 -

51'749.95

286.39 -

287.49

34.11

30.69

29.77 28.84 27.92 26.99

26.07

31.45

30.89 30.33 29.78 29.24

28.69

30.18

29.25 28.33 27.40

26.48

621'000 -

623'399

51'750 -

51'949.95

287.50 -

288.60

34.13

30.72

29.80 28.88 27.95 27.03

26.11

31.47

30.92 30.36 29.81 29.27

28.72

30.21

29.28 28.36 27.44

26.52

623'400 -

625'799

51'950 -

52'149.95

288.61 -

289.71

34.15

30.75

29.83 28.91 27.99 27.07

26.16

31.50

30.94 30.39 29.84 29.30

28.76

30.24

29.32 28.40 27.48

26.56

625'800 -

628'199

52'150 -

52'349.95

289.72 -

290.82

34.18

30.77

29.86 28.94 28.03 27.11

26.20

31.53

30.97 30.42 29.87 29.33

28.79

30.26

29.35 28.43 27.52

26.61

628'200 -

630'599

52'350 -

52'549.95

290.83 -

291.93

34.20

30.80

29.89 28.98 28.07 27.16

26.25

31.56

31.00 30.45 29.90 29.36

28.83

30.29

29.38 28.47 27.56

26.65

630'600 -

632'999

52'550 -

52'749.95

291.94 -

293.05

34.22

30.83

29.92 29.01 28.10 27.20

26.29

31.59

31.03 30.48 29.93 29.39

28.86

30.32

29.41 28.51 27.60

26.69

633'000 -

635'399

52'750 -

52'949.95

293.06 -

294.16

34.25

30.85

29.95 29.05 28.14 27.24

26.33

31.61

31.05 30.51 29.96 29.42

28.89

30.35

29.45 28.54 27.64

26.73

635'400 -

637'799

52'950 -

53'149.95

294.17 -

295.27

34.27

30.88

29.98 29.08 28.18 27.28

26.38

31.64

31.09 30.54 30.00 29.46

28.92

30.38

29.48 28.58 27.68

26.78

637'800 -

640'199

53'150 -

53'349.95

295.28 -

296.38

34.29

30.91

30.01 29.11 28.21 27.32

26.42

31.67

31.11 30.57 30.03 29.49

28.96

30.41

29.51 28.61 27.71

26.82

640'200 -

642'599

53'350 -

53'549.95

296.39 -

297.49

34.32

30.94

30.04 29.14 28.25 27.36

26.46

31.69

31.14 30.60 30.06 29.52

28.99

30.43

29.54 28.65 27.75

26.86

642'600 -

644'999

53'550 -

53'749.95

297.50 -

298.60

34.34

30.96

30.07 29.18 28.29 27.39

26.50

31.72

31.17 30.63 30.09 29.55

29.02

30.46

29.57 28.68 27.79

26.90

645'000 -

647'399

53'750 -

53'949.95

298.61 -

299.71

34.36

30.99

30.10 29.21 28.32 27.43

26.55

31.75

31.20 30.65 30.12 29.58

29.05

30.49

29.60 28.72 27.83

26.94

647'400 -

649'799

53'950 -

54'149.95

299.72 -

300.82

34.38

31.02

30.13 29.24 28.36 27.47

26.59

31.77

31.23 30.68 30.15 29.61

29.09

30.52

29.63 28.75 27.86

26.98

649'800 -

652'199

54'150 -

54'349.95

300.83 -

301.93

34.40

31.05

30.15 29.27 28.39 27.51

26.63

31.80

31.26 30.71 30.18 29.64

29.12

30.55

29.66 28.78 27.90

27.02

652'200 -

654'599

54'350 -

54'549.95

301.94 -

303.05

34.43

31.08

30.18 29.30 28.43 27.55

26.67

31.83

31.29 30.74 30.21 29.68

29.15

30.58

29.69 28.82 27.94

27.06

654'600 -

656'999

54'550 -

54'749.95

303.06 -

304.16

34.45

31.11

30.21 29.34 28.46 27.59

26.71

31.85

31.31 30.77 30.24 29.71

29.18

30.61

29.72 28.85 27.97

27.10

657'000 -

659'399

54'750 -

54'949.95

304.17 -

305.27

34.47

31.13

30.24 29.37 28.49 27.62

26.75

31.88

31.34 30.80 30.27 29.74

29.21

30.64

29.75 28.88 28.01

27.14

659'400 -

661'799

54'950 -

55'149.95

305.28 -

306.38

34.49

31.16

30.27 29.40 28.53 27.66

26.79

31.90

31.37 30.83 30.30 29.77

29.24

30.66

29.78 28.91 28.04

27.18

661'800 -

664'199

55'150 -

55'349.95

306.39 -

307.49

34.51

31.19

30.30 29.43 28.56 27.70

26.83

31.93

31.40 30.86 30.33 29.80

29.28

30.69

29.81 28.95 28.08

27.22

664'200 -

666'599

55'350 -

55'549.95

307.50 -

308.60

34.53

31.21

30.33 29.46 28.60 27.73

26.87

31.95

31.42 30.89 30.35 29.83

29.31

30.72

29.84 28.98 28.12

27.25

666'600 -

668'999

55'550 -

55'749.95

308.61 -

309.71

34.55

31.24

30.36 29.49 28.63 27.77

26.91

31.98

31.45 30.92 30.38 29.86

29.34

30.75

29.87 29.01 28.15

27.29

669'000 -

671'399

55'750 -

55'949.95

309.72 -

310.82

34.58

31.27

30.39 29.52 28.66 27.81

26.95

32.00

31.48 30.95 30.42 29.89

29.37

30.78

29.90 29.04 28.19

27.33

671'400 -

673'799

55'950 -

56'149.95

310.83 -

311.93

34.60

31.29

30.42 29.55 28.70 27.84

26.99

32.03

31.50 30.98 30.45 29.92

29.41

30.81

29.93 29.07 28.22

27.37

Barème Impôt Source 2024 - République et Canton de Genève

- novembre 2023

Page 14

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

673'800 -

676'199

56'150 -

56'349.95

311.94 -

313.05

34.62

31.32

30.45 29.58 28.73 27.88

27.03

32.05

31.53 31.00 30.48 29.95

29.44

30.83

29.96 29.10 28.25

27.40

676'200 -

678'599

56'350 -

56'549.95

313.06 -

314.16

34.64

31.34

30.48 29.61 28.76 27.91

27.07

32.07

31.55 31.03 30.51 29.98

29.47

30.86

30.00 29.13 28.29

27.44

678'600 -

680'999

56'550 -

56'749.95

314.17 -

315.27

34.66

31.37

30.51 29.64 28.79 27.95

27.11

32.10

31.58 31.06 30.54 30.01

29.50

30.89

30.03 29.17 28.32

27.48

681'000 -

683'399

56'750 -

56'949.95

315.28 -

316.38

34.68

31.40

30.54 29.68 28.82 27.98

27.14

32.12

31.61 31.09 30.57 30.04

29.53

30.92

30.06 29.20 28.36

27.52

683'400 -

685'799

56'950 -

57'149.95

316.39 -

317.49

34.70

31.43

30.56 29.71 28.85 28.02

27.18

32.15

31.63 31.12 30.60 30.07

29.56

30.94

30.09 29.23 28.39

27.55

685'800 -

688'199

57'150 -

57'349.95

317.50 -

318.60

34.71

31.45

30.59 29.74 28.89 28.05

27.22

32.17

31.66 31.14 30.63 30.11

29.60

30.97

30.12 29.26 28.42

27.59

688'200 -

690'599

57'350 -

57'549.95

318.61 -

319.71

34.74

31.48

30.62 29.77 28.92 28.09

27.25

32.19

31.68 31.17 30.66 30.14

29.63

31.00

30.15 29.30 28.46

27.62

690'600 -

692'999

57'550 -

57'749.95

319.72 -

320.82

34.75

31.51

30.65 29.80 28.95 28.12

27.29

32.22

31.71 31.20 30.68 30.17

29.66

31.03

30.18 29.33 28.49

27.66

693'000 -

695'399

57'750 -

57'949.95

320.83 -

321.93

34.77

31.54

30.67 29.83 28.98 28.15

27.33

32.24

31.73 31.22 30.71 30.20

29.69

31.06

30.20 29.36 28.52

27.69

695'400 -

697'799

57'950 -

58'149.95

321.94 -

323.05

34.79

31.57

30.70 29.86 29.02 28.19

27.36

32.26

31.76 31.25 30.74 30.23

29.72

31.09

30.23 29.39 28.55

27.73

697'800 -

700'199

58'150 -

58'349.95

323.06 -

324.16

34.81

31.59

30.73 29.89 29.05 28.22

27.40

32.29

31.78 31.28 30.77 30.26

29.75

31.11

30.26 29.42 28.58

27.76

700'200 -

702'599

58'350 -

58'549.95

324.17 -

325.27

34.83

31.62

30.76 29.92 29.08 28.25

27.44

32.31

31.81 31.31 30.80 30.29

29.78

31.14

30.29 29.45 28.62

27.80

702'600 -

704'999

58'550 -

58'749.95

325.28 -

326.38

34.85

31.64

30.79 29.95 29.12 28.28

27.47

32.33

31.83 31.33 30.83 30.32

29.81

31.17

30.32 29.48 28.65

27.83

705'000 -

707'399

58'750 -

58'949.95

326.39 -

327.49

34.87

31.67

30.82 29.98 29.15 28.32

27.51

32.35

31.86 31.36 30.86 30.35

29.84

31.20

30.35 29.52 28.69

27.87

707'400 -

709'799

58'950 -

59'149.95

327.50 -

328.60

34.89

31.70

30.85 30.01 29.18 28.35

27.54

32.38

31.88 31.38 30.88 30.38

29.87

31.23

30.38 29.55 28.72

27.90

709'800 -

712'199

59'150 -

59'349.95

328.61 -

329.71

34.90

31.72

30.88 30.04 29.21 28.39

27.58

32.40

31.90 31.41 30.91 30.41

29.90

31.25

30.41 29.58 28.75

27.93

712'200 -

714'599

59'350 -

59'549.95

329.72 -

330.82

34.92

31.75

30.91 30.07 29.24 28.42

27.61

32.42

31.93 31.44 30.94 30.44

29.94

31.28

30.44 29.61 28.79

27.97

714'600 -

716'999

59'550 -

59'749.95

330.83 -

331.93

34.94

31.78

30.94 30.10 29.28 28.46

27.64

32.44

31.95 31.46 30.97 30.47

29.97

31.31

30.47 29.64 28.82

28.00

717'000 -

719'399

59'750 -

59'949.95

331.94 -

333.05

34.96

31.80

30.96 30.13 29.31 28.49

27.68

32.46

31.98 31.49 30.99 30.50

30.00

31.33

30.50 29.67 28.85

28.03

719'400 -

721'799

59'950 -

60'149.95

333.06 -

334.16

34.98

31.82

30.99 30.16 29.34 28.52

27.71

32.48

32.00 31.51 31.02 30.52

30.03

31.36

30.53 29.70 28.88

28.07

721'800 -

724'199

60'150 -

60'349.95

334.17 -

335.27

35.00

31.85

31.02 30.19 29.37 28.56

27.75

32.51

32.02 31.54 31.05 30.55

30.06

31.39

30.56 29.73 28.92

28.11

724'200 -

726'599

60'350 -

60'549.95

335.28 -

336.38

35.01

31.88

31.05 30.22 29.40 28.59

27.78

32.53

32.05 31.56 31.07 30.58

30.09

31.41

30.59 29.76 28.95

28.14

726'600 -

728'999

60'550 -

60'749.95

336.39 -

337.49

35.03

31.90

31.08 30.25 29.43 28.62

27.82

32.55

32.07 31.58 31.10 30.61

30.12

31.44

30.62 29.79 28.98

28.17

729'000 -

731'399

60'750 -

60'949.95

337.50 -

338.60

35.05

31.92

31.10 30.28 29.46 28.66

27.85

32.57

32.09 31.61 31.13 30.64

30.15

31.47

30.64 29.82 29.01

28.21

731'400 -

733'799

60'950 -

61'149.95

338.61 -

339.71

35.07

31.95

31.13 30.31 29.49 28.69

27.89

32.59

32.11 31.63 31.15 30.67

30.18

31.49

30.67 29.86 29.04

28.24

733'800 -

736'199

61'150 -

61'349.95

339.72 -

340.82

35.08

31.97

31.16 30.34 29.52 28.72

27.92

32.61

32.14 31.66 31.18 30.69

30.21

31.52

30.70 29.89 29.07

28.28

736'200 -

738'599

61'350 -

61'549.95

340.83 -

341.93

35.10

32.00

31.18 30.37 29.56 28.75

27.96

32.63

32.16 31.68 31.20 30.72

30.24

31.54

30.73 29.92 29.10

28.31

738'600 -

740'999

61'550 -

61'749.95

341.94 -

343.05

35.12

32.02

31.21 30.40 29.59 28.79

27.99

32.65

32.18 31.71 31.23 30.75

30.27

31.57

30.76 29.95 29.14

28.34

741'000 -

743'399

61'750 -

61'949.95

343.06 -

344.16

35.14

32.05

31.24 30.43 29.62 28.82

28.03

32.67

32.20 31.73 31.25 30.78

30.29

31.60

30.79 29.98 29.17

28.38

743'400 -

745'799

61'950 -

62'149.95

344.17 -

345.27

35.16

32.07

31.26 30.46 29.65 28.85

28.06

32.69

32.22 31.75 31.28 30.80

30.32

31.62

30.81 30.01 29.20

28.41

745'800 -

748'199

62'150 -

62'349.95

345.28 -

346.38

35.17

32.09

31.29 30.49 29.68 28.88

28.09

32.71

32.25 31.78 31.31 30.83

30.35

31.64

30.84 30.04 29.23

28.44

748'200 -

750'599

62'350 -

62'549.95

346.39 -

347.49

35.20

32.12

31.32 30.52 29.71 28.91

28.13

32.73

32.27 31.80 31.33 30.86

30.38

31.67

30.87 30.07 29.27

28.48

750'600 -

752'999

62'550 -

62'749.95

347.50 -

348.60

35.21

32.14

31.34 30.54 29.75 28.95

28.16

32.75

32.29 31.82 31.35 30.88

30.41

31.69

30.90 30.10 29.30

28.51

753'000 -

755'399

62'750 -

62'949.95

348.61 -

349.71

35.23

32.16

31.37 30.57 29.78 28.98

28.19

32.77

32.31 31.85 31.38 30.91

30.44

31.72

30.92 30.13 29.33

28.54

755'400 -

757'799

62'950 -

63'149.95

349.72 -

350.82

35.25

32.19

31.39 30.60 29.81 29.01

28.23

32.79

32.33 31.87 31.40 30.94

30.47

31.74

30.95 30.16 29.36

28.57

757'800 -

760'199

63'150 -

63'349.95

350.83 -

351.93

35.27

32.21

31.42 30.63 29.84 29.05

28.26

32.81

32.35 31.89 31.43 30.96

30.49

31.77

30.98 30.19 29.40

28.61

760'200 -

762'599

63'350 -

63'549.95

351.94 -

353.05

35.29

32.23

31.44 30.65 29.87 29.08

28.29

32.83

32.37 31.91 31.45 30.99

30.52

31.79

31.00 30.22 29.43

28.64

762'600 -

764'999

63'550 -

63'749.95

353.06 -

354.16

35.31

32.25

31.47 30.68 29.90 29.11

28.32

32.85

32.39 31.94 31.48 31.01

30.55

31.81

31.03 30.24 29.46

28.67

765'000 -

767'399

63'750 -

63'949.95

354.17 -

355.27

35.32

32.28

31.49 30.71 29.93 29.14

28.36

32.87

32.42 31.96 31.50 31.04

30.57

31.84

31.06 30.27 29.49

28.71

767'400 -

769'799

63'950 -

64'149.95

355.28 -

356.38

35.34

32.30

31.52 30.74 29.96 29.18

28.39

32.89

32.44 31.98 31.52 31.06

30.60

31.86

31.08 30.30 29.52

28.74

769'800 -

772'199

64'150 -

64'349.95

356.39 -

357.49

35.36

32.32

31.54 30.76 29.98 29.21

28.43

32.91

32.46 32.00 31.55 31.09

30.63

31.89

31.11 30.33 29.55

28.77

772'200 -

774'599

64'350 -

64'549.95

357.50 -

358.60

35.38

32.34

31.56 30.79 30.01 29.24

28.46

32.93

32.48 32.03 31.57 31.12

30.66

31.91

31.13 30.36 29.58

28.81

774'600 -

776'999

64'550 -

64'749.95

358.61 -

359.71

35.40

32.36

31.59 30.82 30.04 29.27

28.50

32.95

32.50 32.05 31.60 31.14

30.68

31.93

31.16 30.39 29.61

28.84

777'000 -

779'399

64'750 -

64'949.95

359.72 -

360.82

35.41

32.38

31.61 30.84 30.07 29.30

28.53

32.97

32.52 32.07 31.62 31.16

30.71

31.96

31.18 30.41 29.64

28.87

779'400 -

781'799

64'950 -

65'149.95

360.83 -

361.93

35.43

32.41

31.64 30.87 30.10 29.33

28.56

32.98

32.54 32.09 31.64 31.19

30.73

31.98

31.21 30.44 29.67

28.90

781'800 -

784'199

65'150 -

65'349.95

361.94 -

363.05

35.45

32.43

31.66 30.90 30.13 29.36

28.60

33.00

32.56 32.11 31.66 31.21

30.76

32.00

31.24 30.47 29.70

28.94

784'200 -

786'599

65'350 -

65'549.95

363.06 -

364.16

35.47

32.45

31.69 30.92 30.16 29.39

28.63

33.02

32.58 32.13 31.69 31.24

30.79

32.02

31.26 30.50 29.73

28.97

786'600 -

788'999

65'550 -

65'749.95

364.17 -

365.27

35.48

32.47

31.71 30.95 30.19 29.42

28.66

33.04

32.60 32.15 31.71 31.26

30.81

32.05

31.28 30.52 29.76

29.00

Barème Impôt Source 2024 - République et Canton de Genève

- novembre 2023

Page 15

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

789'000 -

791'399

65'750 -

65'949.95

365.28 -

366.38

35.50

32.49

31.73 30.97 30.21 29.45

28.69

33.06

32.62 32.18 31.73 31.29

30.84

32.07

31.31 30.55 29.79

29.03

791'400 -

793'799

65'950 -

66'149.95

366.39 -

367.49

35.52

32.51

31.76 31.00 30.24 29.48

28.73

33.08

32.64 32.20 31.75 31.31

30.86

32.09

31.33 30.58 29.82

29.06

793'800 -

796'199

66'150 -

66'349.95

367.50 -

368.60

35.53

32.53

31.78 31.02 30.27 29.51

28.76

33.09

32.66 32.22 31.78 31.33

30.89

32.11

31.36 30.60 29.85

29.09

796'200 -

798'599

66'350 -

66'549.95

368.61 -

369.71

35.55

32.55

31.80 31.05 30.30 29.54

28.79

33.11

32.68 32.24 31.80 31.36

30.91

32.13

31.38 30.63 29.88

29.12

798'600 -

800'999

66'550 -

66'749.95

369.72 -

370.82

35.57

32.57

31.82 31.07 30.32 29.57

28.82

33.13

32.70 32.26 31.82 31.38

30.94

32.16

31.41 30.66 29.91

29.16

801'000 -

803'399

66'750 -

66'949.95

370.83 -

371.93

35.58

32.59

31.85 31.10 30.35 29.60

28.86

33.15

32.71 32.28 31.84 31.40

30.96

32.18

31.43 30.68 29.93

29.19

803'400 -

805'799

66'950 -

67'149.95

371.94 -

373.05

35.60

32.61

31.87 31.12 30.38 29.63

28.89

33.16

32.73 32.30 31.86 31.43

30.99

32.20

31.45 30.71 29.96

29.22

805'800 -

808'199

67'150 -

67'349.95

373.06 -

374.16

35.62

32.63

31.89 31.15 30.40 29.66

28.92

33.18

32.75 32.32 31.89 31.45

31.01

32.22

31.48 30.73 29.99

29.25

808'200 -

810'599

67'350 -

67'549.95

374.17 -

375.27

35.63

32.66

31.91 31.17 30.43 29.69

28.95

33.20

32.77 32.34 31.91 31.47

31.04

32.24

31.50 30.76 30.02

29.28

810'600 -

812'999

67'550 -

67'749.95

375.28 -

376.38

35.65

32.67

31.94 31.20 30.46 29.72

28.98

33.22

32.79 32.36 31.93 31.50

31.06

32.26

31.52 30.78 30.05

29.31

813'000 -

815'399

67'750 -

67'949.95

376.39 -

377.49

35.66

32.69

31.96 31.22 30.48 29.75

29.01

33.23

32.81 32.38 31.95 31.52

31.08

32.28

31.55 30.81 30.07

29.34

815'400 -

817'799

67'950 -

68'149.95

377.50 -

378.60

35.68

32.71

31.98 31.25 30.51 29.78

29.04

33.25

32.83 32.40 31.97 31.54

31.11

32.31

31.57 30.84 30.10

29.37

817'800 -

820'199

68'150 -

68'349.95

378.61 -

379.71

35.70

32.73

32.00 31.27 30.54 29.80

29.07

33.27

32.84 32.42 31.99 31.56

31.13

32.33

31.59 30.86 30.13

29.40

820'200 -

822'599

68'350 -

68'549.95

379.72 -

380.82

35.71

32.75

32.02 31.29 30.56 29.83

29.10

33.28

32.86 32.44 32.01 31.59

31.16

32.35

31.62 30.88 30.15

29.42

822'600 -

824'999

68'550 -

68'749.95

380.83 -

381.93

35.73

32.77

32.04 31.32 30.59 29.86

29.13

33.30

32.88 32.46 32.03 31.61

31.18

32.37

31.64 30.91 30.18

29.45

825'000 -

827'399

68'750 -

68'949.95

381.94 -

383.05

35.74

32.79

32.07 31.34 30.61 29.89

29.16

33.32

32.90 32.48 32.06 31.63

31.20

32.39

31.66 30.94 30.21

29.48

827'400 -

829'799

68'950 -

69'149.95

383.06 -

384.16

35.76

32.81

32.09 31.36 30.64 29.91

29.19

33.33

32.92 32.50 32.08 31.65

31.23

32.41

31.68 30.96 30.23

29.51

829'800 -

832'199

69'150 -

69'349.95

384.17 -

385.27

35.78

32.83

32.11 31.39 30.66 29.94

29.22

33.35

32.93 32.52 32.10 31.67

31.25

32.43

31.70 30.98 30.26

29.54

832'200 -

834'599

69'350 -

69'549.95

385.28 -

386.38

35.79

32.85

32.13 31.41 30.69 29.97

29.25

33.37

32.95 32.54 32.12 31.70

31.27

32.45

31.73 31.01 30.29

29.57

834'600 -

836'999

69'550 -

69'749.95

386.39 -

387.49

35.81

32.87

32.15 31.43 30.71 30.00

29.28

33.38

32.97 32.55 32.14 31.72

31.30

32.47

31.75 31.03 30.31

29.60

837'000 -

839'399

69'750 -

69'949.95

387.50 -

388.60

35.82

32.89

32.17 31.45 30.74 30.02

29.31

33.40

32.99 32.57 32.16 31.74

31.32

32.49

31.77 31.06 30.34

29.62

839'400 -

841'799

69'950 -

70'149.95

388.61 -

389.71

35.84

32.90

32.19 31.48 30.76 30.05

29.34

33.42

33.00 32.59 32.18 31.76

31.34

32.51

31.79 31.08 30.36

29.65

841'800 -

844'199

70'150 -

70'349.95

389.72 -

390.82

35.85

32.92

32.21 31.50 30.79 30.08

29.37

33.43

33.02 32.61 32.20 31.78

31.36

32.53

31.82 31.10 30.39

29.68

844'200 -

846'599

70'350 -

70'549.95

390.83 -

391.93

35.87

32.94

32.23 31.52 30.81 30.10

29.39

33.45

33.04 32.63 32.22 31.80

31.39

32.55

31.84 31.13 30.42

29.71

846'600 -

848'999

70'550 -

70'749.95

391.94 -

393.05

35.88

32.96

32.25 31.54 30.84 30.13

29.42

33.46

33.06 32.65 32.24 31.82

31.41

32.56

31.86 31.15 30.44

29.73

849'000 -

851'399

70'750 -

70'949.95

393.06 -

394.16

35.90

32.98

32.27 31.57 30.86 30.15

29.45

33.48

33.07 32.66 32.25 31.84

31.43

32.58

31.88 31.17 30.47

29.76

851'400 -

853'799

70'950 -

71'149.95

394.17 -

395.27

35.91

33.00

32.29 31.59 30.89 30.18

29.48

33.50

33.09 32.68 32.28 31.86

31.45

32.60

31.90 31.20 30.49

29.79

853'800 -

856'199

71'150 -

71'349.95

395.28 -

396.38

35.93

33.01

32.31 31.61 30.91 30.21

29.51

33.51

33.11 32.70 32.29 31.89

31.47

32.62

31.92 31.22 30.52

29.82

856'200 -

858'599

71'350 -

71'549.95

396.39 -

397.49

35.94

33.03

32.33 31.63 30.93 30.23

29.53

33.53

33.12 32.72 32.31 31.91

31.50

32.64

31.94 31.24 30.54

29.84

858'600 -

860'999

71'550 -

71'749.95

397.50 -

398.60

35.95

33.05

32.35 31.65 30.96 30.26

29.56

33.54

33.14 32.74 32.33 31.93

31.52

32.66

31.96 31.27 30.57

29.87

861'000 -

863'399

71'750 -

71'949.95

398.61 -

399.71

35.97

33.07

32.37 31.68 30.98 30.28

29.59

33.56

33.16 32.76 32.35 31.95

31.54

32.68

31.98 31.29 30.59

29.90

863'400 -

865'799

71'950 -

72'149.95

399.72 -

400.82

35.98

33.08

32.39 31.70 31.00 30.31

29.61

33.57

33.17 32.77 32.37 31.97

31.56

32.70

32.00 31.31 30.62

29.92

865'800 -

868'199

72'150 -

72'349.95

400.83 -

401.93

36.00

33.10

32.41 31.72 31.03 30.33

29.64

33.59

33.19 32.79 32.39 31.99

31.58

32.72

32.02 31.33 30.64

29.95

868'200 -

870'599

72'350 -

72'549.95

401.94 -

403.05

36.01

33.12

32.43 31.74 31.05 30.36

29.67

33.60

33.21 32.81 32.41 32.01

31.60

32.74

32.04 31.35 30.66

29.97

870'600 -

872'999

72'550 -

72'749.95

403.06 -

404.16

36.03

33.14

32.45 31.76 31.07 30.38

29.70

33.62

33.22 32.83 32.43 32.03

31.62

32.75

32.06 31.38 30.69

30.00

873'000 -

875'399

72'750 -

72'949.95

404.17 -

405.27

36.04

33.15

32.47 31.78 31.09 30.41

29.72

33.63

33.24 32.84 32.44 32.05

31.64

32.77

32.08 31.40 30.71

30.03

875'400 -

877'799

72'950 -

73'149.95

405.28 -

406.38

36.05

33.17

32.49 31.80 31.12 30.43

29.75

33.65

33.26 32.86 32.46 32.07

31.67

32.79

32.10 31.42 30.74

30.05

877'800 -

880'199

73'150 -

73'349.95

406.39 -

407.49

36.07

33.19

32.51 31.82 31.14 30.46

29.78

33.66

33.27 32.88 32.48 32.09

31.69

32.81

32.12 31.44 30.76

30.08

880'200 -

882'599

73'350 -

73'549.95

407.50 -

408.60

36.08

33.20

32.52 31.84 31.16 30.48

29.80

33.68

33.29 32.89 32.50 32.10

31.71

32.83

32.14 31.46 30.78

30.10

882'600 -

884'999

73'550 -

73'749.95

408.61 -

409.71

36.10

33.23

32.55 31.87 31.19 30.51

29.83

33.70

33.31 32.92 32.52 32.13

31.73

32.85

32.17 31.49 30.81

30.13

885'000 -

887'399

73'750 -

73'949.95

409.72 -

410.82

36.12

33.25

32.57 31.90 31.22 30.54

29.87

33.72

33.33 32.94 32.55 32.16

31.76

32.87

32.20 31.52 30.84

30.16

887'400 -

889'799

73'950 -

74'149.95

410.83 -

411.93

36.14

33.27

32.60 31.92 31.25 30.57

29.90

33.75

33.35 32.96 32.57 32.18

31.79

32.90

32.22 31.55 30.87

30.20

889'800 -

892'199

74'150 -

74'349.95

411.94 -

413.05

36.16

33.30

32.63 31.95 31.28 30.61

29.93

33.77

33.38 32.99 32.60 32.21

31.82

32.92

32.25 31.58 30.90

30.23

892'200 -

894'599

74'350 -

74'549.95

413.06 -

414.16

36.18

33.32

32.65 31.98 31.31 30.63

29.96

33.79

33.40 33.01 32.62 32.23

31.84

32.95

32.28 31.60 30.93

30.26

894'600 -

896'999

74'550 -

74'749.95

414.17 -

415.27

36.20

33.34

32.68 32.01 31.34 30.67

30.00

33.82

33.42 33.04 32.65 32.26

31.87

32.97

32.30 31.63 30.96

30.29

897'000 -

899'399

74'750 -

74'949.95

415.28 -

416.38

36.22

33.37

32.70 32.03 31.36 30.70

30.03

33.84

33.44 33.06 32.67 32.29

31.90

33.00

32.33 31.66 30.99

30.32

899'400 -

901'799

74'950 -

75'149.95

416.39 -

417.49

36.24

33.39

32.72 32.06 31.39 30.73

30.06

33.86

33.47 33.08 32.70 32.31

31.92

33.02

32.35 31.69 31.02

30.35

901'800 -

904'199

75'150 -

75'349.95

417.50 -

418.60

36.25

33.41

32.75 32.09 31.42 30.76

30.09

33.89

33.49 33.11 32.72 32.34

31.95

33.04

32.38 31.71 31.05

30.39

Barème Impôt Source 2024 - République et Canton de Genève

- novembre 2023

Page 16

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

904'200 -

906'599

75'350 -

75'549.95

418.61 -

419.71

36.27

33.44

32.77 32.11 31.45 30.79

30.12

33.91

33.52 33.13 32.75 32.36

31.98

33.07

32.41 31.74 31.08

30.42

906'600 -

908'999

75'550 -

75'749.95

419.72 -

420.82

36.29

33.46

32.80 32.14 31.48 30.82

30.16

33.93

33.54 33.15 32.77 32.39

32.00

33.09

32.43 31.77 31.11

30.45

909'000 -

911'399

75'750 -

75'949.95

420.83 -

421.93

36.30

33.48

32.82 32.16 31.50 30.85

30.19

33.95

33.56 33.17 32.79 32.41

32.03

33.11

32.46 31.80 31.14

30.48

911'400 -

913'799

75'950 -

76'149.95

421.94 -

423.05

36.32

33.51

32.85 32.19 31.53 30.88

30.22

33.98

33.59 33.20 32.82 32.44

32.05

33.14

32.48 31.82 31.17

30.51

913'800 -

916'199

76'150 -

76'349.95

423.06 -

424.16

36.33

33.53

32.87 32.22 31.56 30.91

30.25

34.00

33.61 33.22 32.84 32.46

32.08

33.16

32.51 31.85 31.20

30.54

916'200 -

918'599

76'350 -

76'549.95

424.17 -

425.27

36.35

33.55

32.90 32.24 31.59 30.93

30.28

34.02

33.63 33.24 32.87 32.49

32.11

33.18

32.53 31.88 31.22

30.57

918'600 -

920'999

76'550 -

76'749.95

425.28 -

426.38

36.36

33.57

32.92 32.27 31.61 30.96

30.31

34.04

33.66 33.27 32.89 32.51

32.13

33.21

32.56 31.90 31.25

30.60

921'000 -

923'399

76'750 -

76'949.95

426.39 -

427.49

36.38

33.59

32.94 32.29 31.64 30.99

30.34

34.07

33.68 33.29 32.91 32.54

32.16

33.23

32.58 31.93 31.28

30.63

923'400 -

925'799

76'950 -

77'149.95

427.50 -

428.60

36.40

33.62

32.97 32.32 31.67 31.02

30.37

34.09

33.70 33.32 32.94 32.56

32.18

33.25

32.61 31.96 31.31

30.66

925'800 -

928'199

77'150 -

77'349.95

428.61 -

429.71

36.41

33.64

32.99 32.34 31.70 31.05

30.40

34.11

33.73 33.34 32.96 32.58

32.21

33.28

32.63 31.98 31.33

30.69

928'200 -

930'599

77'350 -

77'549.95

429.72 -

430.82

36.43

33.66

33.01 32.37 31.72 31.08

30.43

34.13

33.75 33.37 32.98 32.61

32.23

33.30

32.65 32.01 31.36

30.72

930'600 -

932'999

77'550 -

77'749.95

430.83 -

431.93

36.44

33.68

33.04 32.39 31.75 31.11

30.46

34.15

33.77 33.39 33.00 32.63

32.26

33.32

32.68 32.03 31.39

30.75

933'000 -

935'399

77'750 -

77'949.95

431.94 -

433.05

36.46

33.70

33.06 32.42 31.78 31.13

30.49

34.18

33.79 33.41 33.03 32.66

32.28

33.35

32.70 32.06 31.42

30.78

935'400 -

937'799

77'950 -

78'149.95

433.06 -

434.16

36.47

33.72

33.08 32.44 31.80 31.16

30.52

34.20

33.82 33.44 33.05 32.68

32.31

33.37

32.73 32.09 31.44

30.80

937'800 -

940'199

78'150 -

78'349.95

434.17 -

435.27

36.49

33.75

33.11 32.47 31.83 31.19

30.55

34.22

33.84 33.46 33.08 32.70

32.33

33.39

32.75 32.11 31.47

30.83

940'200 -

942'599

78'350 -

78'549.95

435.28 -

436.38

36.50

33.77

33.13 32.49 31.86 31.22

30.58

34.24

33.86 33.48 33.10 32.73

32.36

33.41

32.77 32.14 31.50

30.86

942'600 -

944'999

78'550 -

78'749.95

436.39 -

437.49

36.51

33.79

33.15 32.52 31.88 31.24

30.61

34.26

33.88 33.51 33.13 32.75

32.38

33.43

32.80 32.16 31.53

30.89

945'000 -

947'399

78'750 -

78'949.95

437.50 -

438.60

36.53

33.81

33.17 32.54 31.91 31.27

30.64

34.28

33.91 33.53 33.15 32.77

32.41

33.46

32.82 32.19 31.55

30.92

947'400 -

949'799

78'950 -

79'149.95

438.61 -

439.71

36.54

33.83

33.20 32.56 31.93 31.30

30.67

34.30

33.93 33.55 33.18 32.80

32.43

33.48

32.84 32.21 31.58

30.95

949'800 -

952'199

79'150 -

79'349.95

439.72 -

440.82

36.56

33.86

33.22 32.59 31.96 31.33

30.70

34.32

33.95 33.58 33.20 32.82

32.45

33.50

32.87 32.24 31.61

30.98

952'200 -

954'599

79'350 -

79'549.95

440.83 -

441.93

36.57

33.88

33.24 32.61 31.98 31.35

30.72

34.34

33.97 33.60 33.22 32.85

32.48

33.52

32.89 32.26 31.63

31.00

954'600 -

956'999

79'550 -

79'749.95

441.94 -

443.05

36.59

33.90

33.26 32.64 32.01 31.38

30.75

34.36

33.99 33.62 33.25 32.87

32.50

33.54

32.91 32.29 31.66

31.03

957'000 -

959'399

79'750 -

79'949.95

443.06 -

444.16

36.60

33.93

33.29 32.66 32.03 31.41

30.78

34.38

34.01 33.64 33.27 32.90

32.53

33.57

32.94 32.31 31.68

31.06

959'400 -

961'799

79'950 -

80'149.95

444.17 -

445.27

36.62

33.95

33.31 32.68 32.06 31.43

30.81

34.40

34.04 33.67 33.29 32.92

32.55

33.59

32.96 32.33 31.71

31.09

961'800 -

964'199

80'150 -

80'349.95

445.28 -

446.38

36.63

33.97

33.33 32.71 32.08 31.46

30.84

34.42

34.06 33.69 33.32 32.95

32.57

33.61

32.98 32.36 31.74

31.11

964'200 -

966'599

80'350 -

80'549.95

446.39 -

447.49

36.64

33.99

33.36 32.73 32.11 31.49

30.87

34.45

34.08 33.71 33.34 32.97

32.60

33.64

33.00 32.38 31.76

31.14

966'600 -

968'999

80'550 -

80'749.95

447.50 -

448.60

36.66

34.01

33.38 32.75 32.13 31.51

30.89

34.47

34.10 33.73 33.36 32.99

32.62

33.66

33.03 32.41 31.79

31.17

969'000 -

971'399

80'750 -

80'949.95

448.61 -

449.71

36.67

34.04

33.40 32.78 32.16 31.54

30.92

34.49

34.12 33.75 33.39 33.02

32.65

33.68

33.05 32.43 31.81

31.19

971'400 -

973'799

80'950 -

81'149.95

449.72 -

450.82

36.69

34.06

33.43 32.80 32.18 31.56

30.95

34.51

34.14 33.78 33.41 33.04

32.67

33.71

33.08 32.45 31.84

31.22

973'800 -

976'199

81'150 -

81'349.95

450.83 -

451.93

36.70

34.08

33.45 32.82 32.21 31.59

30.98

34.53

34.16 33.80 33.43 33.07

32.70

33.73

33.10 32.48 31.86

31.25

976'200 -

978'599

81'350 -

81'549.95

451.94 -

453.05

36.71

34.10

33.47 32.85 32.23 31.62

31.00

34.55

34.18 33.82 33.46 33.09

32.72

33.75

33.12 32.50 31.89

31.27

978'600 -

980'999

81'550 -

81'749.95

453.06 -

454.16

36.73

34.12

33.50 32.87 32.25 31.64

31.03

34.56

34.20 33.84 33.48 33.11

32.75

33.77

33.15 32.52 31.91

31.30

981'000 -

983'399

81'750 -

81'949.95

454.17 -

455.27

36.74

34.14

33.52 32.90 32.28 31.67

31.06

34.58

34.22 33.86 33.50 33.14

32.77

33.80

33.17 32.55 31.94

31.33

983'400 -

985'799

81'950 -

82'149.95

455.28 -

456.38

36.75

34.17

33.54 32.92 32.30 31.69

31.08

34.60

34.25 33.89 33.52 33.16

32.80

33.82

33.20 32.57 31.96

31.35

985'800 -

988'199

82'150 -

82'349.95

456.39 -

457.49

36.77

34.19

33.56 32.94 32.33 31.72

31.11

34.62

34.26 33.91 33.54 33.18

32.82

33.84

33.22 32.60 31.99

31.38

988'200 -

990'599

82'350 -

82'549.95

457.50 -

458.60

36.78

34.21

33.59 32.97 32.35 31.74

31.14

34.64

34.29 33.93 33.57 33.21

32.84

33.86

33.24 32.62 32.01

31.40

990'600 -

992'999

82'550 -

82'749.95

458.61 -

459.71

36.79

34.23

33.61 32.99 32.37 31.77

31.16

34.66

34.31 33.95 33.59 33.23

32.87

33.88

33.27 32.65 32.04

31.43

993'000 -

995'399

82'750 -

82'949.95

459.72 -

460.82

36.81

34.25

33.63 33.01 32.40 31.79

31.19

34.68

34.33 33.97 33.61 33.25

32.89

33.90

33.29 32.67 32.06

31.46

995'400 -

997'799

82'950 -

83'149.95

460.83 -

461.93

36.82

34.27

33.65 33.04 32.42 31.82

31.21

34.70

34.35 33.99 33.63 33.27

32.91

33.93

33.31 32.70 32.08

31.48

997'800 -

1'000'199

83'150 -

83'349.95

461.94 -

463.05

36.83

34.29

33.68 33.06 32.45 31.84

31.24

34.72

34.37 34.01 33.66 33.30

32.94

33.95

33.33 32.72 32.11

31.51

1'000'200 -

1'002'599

83'350 -

83'549.95

463.06 -

464.16

36.85

34.31

33.70 33.09 32.47 31.87

31.27

34.74

34.39 34.03 33.68 33.32

32.96

33.97

33.36 32.75 32.13

31.53

1'002'600 -

1'004'999

83'550 -

83'749.95

464.17 -

465.27

36.86

34.33

33.72 33.11 32.50 31.89

31.29

34.76

34.40 34.05 33.70 33.34

32.99

33.99

33.38 32.77 32.16

31.56

1'005'000 -

1'007'399

83'750 -

83'949.95

465.28 -

466.38

36.87

34.35

33.74 33.13 32.52 31.91

31.32

34.78

34.42 34.07 33.72 33.36

33.01

34.01

33.40 32.79 32.18

31.58

1'007'400 -

1'009'799

83'950 -

84'149.95

466.39 -

467.49

36.89

34.37

33.76 33.16 32.55 31.94

31.34

34.79

34.44 34.09 33.74 33.39

33.03

34.03

33.43 32.82 32.21

31.61

1'009'800 -

1'012'199

84'150 -

84'349.95

467.50 -

468.60

36.90

34.39

33.79 33.18 32.57 31.97

31.37

34.81

34.46 34.11 33.76 33.41

33.06

34.05

33.45 32.84 32.24

31.63

1'012'200 -

1'014'599

84'350 -

84'549.95

468.61 -

469.71

36.91

34.41

33.81 33.20 32.60 31.99

31.39

34.83

34.48 34.13 33.78 33.43

33.08

34.07

33.47 32.86 32.26

31.66

1'014'600 -

1'016'999

84'550 -

84'749.95

469.72 -

470.82

36.92

34.43

33.83 33.23 32.62 32.02

31.42

34.85

34.50 34.15 33.80 33.45

33.10

34.10

33.49 32.89 32.28

31.68

1'017'000 -

1'019'399

84'750 -

84'949.95

470.83 -

471.93

36.94

34.45

33.85 33.25 32.65 32.04

31.45

34.86

34.52 34.17 33.83 33.48

33.12

34.12

33.51 32.91 32.31

31.71

Barème Impôt Source 2024 - République et Canton de Genève

- novembre 2023

Page 17

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

1'019'400 -

1'021'799

84'950 -

85'149.95

471.94 -

473.05

36.95

34.47

33.87 33.27 32.67 32.07

31.47

34.88

34.54 34.19 33.85 33.50

33.15

34.14

33.54 32.93 32.33

31.73

1'021'800 -

1'024'199

85'150 -

85'349.95

473.06 -

474.16

36.96

34.49

33.89 33.29 32.69 32.09

31.49

34.89

34.56 34.21 33.87 33.52

33.17

34.16

33.56 32.96 32.36

31.76

1'024'200 -

1'026'599

85'350 -

85'549.95

474.17 -

475.27

36.97

34.51

33.91 33.32 32.72 32.12

31.52

34.91

34.57 34.23 33.89 33.54

33.19

34.18

33.58 32.98 32.38

31.79

1'026'600 -

1'028'999

85'550 -

85'749.95

475.28 -

476.38

36.99

34.53

33.94 33.34 32.74 32.15

31.55

34.92

34.59 34.25 33.91 33.56

33.21

34.20

33.60 33.01 32.41

31.81

1'029'000 -

1'031'399

85'750 -

85'949.95

476.39 -

477.49

37.00

34.55

33.96 33.36 32.76 32.17

31.57

34.94

34.60 34.27 33.93 33.58

33.24

34.22

33.62 33.03 32.43

31.84

1'031'400 -

1'033'799

85'950 -

86'149.95

477.50 -

478.60

37.01

34.57

33.98 33.38 32.79 32.19

31.60

34.95

34.62 34.29 33.95 33.60

33.26

34.24

33.64 33.05 32.46

31.86

1'033'800 -

1'036'199

86'150 -

86'349.95

478.61 -

479.71

37.02

34.59

34.00 33.40 32.81 32.22

31.63

34.97

34.64 34.30 33.97 33.63

33.28

34.26

33.67 33.07 32.48

31.89

1'036'200 -

1'038'599

86'350 -

86'549.95

479.72 -

480.82

37.04

34.61

34.02 33.43 32.83 32.24

31.65

34.98

34.65 34.32 33.99 33.65

33.30

34.28

33.69 33.10 32.50

31.91

1'038'600 -

1'040'999

86'550 -

86'749.95

480.83 -

481.93

37.05

34.63

34.04 33.45 32.86 32.27

31.68

34.99

34.67 34.34 34.01 33.67

33.32

34.30

33.71 33.12 32.53

31.94

1'041'000 -

1'043'399

86'750 -

86'949.95

481.94 -

483.05

37.06

34.65

34.06 33.47 32.88 32.29

31.70

35.01

34.68 34.35 34.02 33.69

33.35

34.32

33.73 33.14 32.55

31.96

1'043'400 -

1'045'799

86'950 -

87'149.95

483.06 -

484.16

37.07

34.67

34.08 33.49 32.90 32.32

31.73

35.02

34.70 34.37 34.04 33.71

33.37

34.34

33.75 33.16 32.58

31.99

1'045'800 -

1'048'199

87'150 -

87'349.95

484.17 -

485.27

37.08

34.68

34.10 33.51 32.93 32.34

31.76

35.04

34.71 34.38 34.06 33.73

33.39

34.36

33.77 33.19 32.60

32.01

1'048'200 -

1'050'599

87'350 -

87'549.95

485.28 -

486.38

37.10

34.70

34.12 33.53 32.95 32.37

31.78

35.05

34.73 34.40 34.07 33.74

33.41

34.38

33.79 33.21 32.62

32.04

1'050'600 -

1'052'999

87'550 -

87'749.95

486.39 -

487.49

37.11

34.72

34.14 33.56 32.97 32.39

31.81

35.07

34.74 34.42 34.09 33.76

33.43

34.40

33.81 33.23 32.65

32.06

1'053'000 -

1'055'399

87'750 -

87'949.95

487.50 -

488.60

37.12

34.74

34.16 33.58 32.99 32.41

31.83

35.08

34.76 34.43 34.11 33.78

33.45

34.42

33.83 33.25 32.67

32.09

1'055'400 -

1'057'799

87'950 -

88'149.95

488.61 -

489.71

37.13

34.76

34.18 33.60 33.02 32.44

31.86

35.09

34.77 34.45 34.12 33.80

33.47

34.43

33.85 33.27 32.69

32.11

1'057'800 -

1'060'199

88'150 -

88'349.95

489.72 -

490.82

37.14

34.77

34.20 33.62 33.04 32.46

31.88

35.11

34.79 34.46 34.14 33.81

33.49

34.45

33.88 33.30 32.72

32.14

1'060'200 -

1'062'599

88'350 -

88'549.95

490.83 -

491.93

37.15

34.79

34.22 33.64 33.06 32.48

31.91

35.12

34.80 34.48 34.16 33.83

33.51

34.47

33.90 33.32 32.74

32.16

1'062'600 -

1'064'999

88'550 -

88'749.95

491.94 -

493.05

37.17

34.80

34.24 33.66 33.08 32.51

31.93

35.14

34.81 34.49 34.17 33.85

33.52

34.48

33.92 33.34 32.76

32.19

1'065'000 -

1'067'399

88'750 -

88'949.95

493.06 -

494.16

37.18

34.82

34.25 33.68 33.11 32.53

31.96

35.15

34.83 34.51 34.19 33.86

33.54

34.50

33.94 33.36 32.79

32.21

1'067'400 -

1'069'799

88'950 -

89'149.95

494.17 -

495.27

37.19

34.83

34.27 33.70 33.13 32.55

31.98

35.16

34.84 34.52 34.20 33.88

33.56

34.52

33.95 33.38 32.81

32.23

1'069'800 -

1'072'199

89'150 -

89'349.95

495.28 -

496.38

37.20

34.85

34.28 33.72 33.15 32.58

32.00

35.18

34.86 34.54 34.22 33.90

33.58

34.53

33.97 33.40 32.83

32.26

1'072'200 -

1'074'599

89'350 -

89'549.95

496.39 -

497.49

37.21

34.86

34.30 33.74 33.17 32.60

32.03

35.19

34.87 34.55 34.24 33.92

33.59

34.55

33.99 33.42 32.85

32.28

1'074'600 -

1'076'999

89'550 -

89'749.95

497.50 -

498.60

37.22

34.88

34.32 33.76 33.19 32.62

32.05

35.20

34.89 34.57 34.25 33.93

33.61

34.56

34.00 33.44 32.88

32.31

1'077'000 -

1'079'399

89'750 -

89'949.95

498.61 -

499.71

37.23

34.89

34.33 33.77 33.22 32.65

32.08

35.22

34.90 34.59 34.27 33.95

33.63

34.58

34.02 33.46 32.90

32.33

1'079'400 -

1'081'799

89'950 -

90'149.95

499.72 -

500.82

37.24

34.91

34.35 33.79 33.23 32.67

32.10

35.23

34.92 34.60 34.28 33.96

33.65

34.59

34.04 33.48 32.92

32.35

1'081'800 -

1'084'199

90'150 -

90'349.95

500.83 -

501.93

37.26

34.92

34.36 33.81 33.25 32.69

32.13

35.24

34.93 34.61 34.30 33.98

33.66

34.61

34.05 33.50 32.94

32.38

1'084'200 -

1'086'599

90'350 -

90'549.95

501.94 -

503.05

37.27

34.94

34.38 33.83 33.27 32.71

32.15

35.26

34.94 34.63 34.31 34.00

33.68

34.62

34.07 33.51 32.96

32.40

1'086'600 -

1'088'999

90'550 -

90'749.95

503.06 -

504.16

37.28

34.95

34.40 33.84 33.29 32.74

32.17

35.27

34.96 34.64 34.33 34.01

33.70

34.64

34.09 33.53 32.98

32.42

1'089'000 -

1'091'399

90'750 -

90'949.95

504.17 -

505.27

37.29

34.96

34.41 33.86 33.31 32.75

32.20

35.28

34.97 34.66 34.34 34.03

33.71

34.65

34.10 33.55 33.00

32.44

1'091'400 -

1'093'799

90'950 -

91'149.95

505.28 -

506.38

37.30

34.98

34.43 33.88 33.32 32.77

32.22

35.30

34.99 34.67 34.36 34.05

33.73

34.67

34.12 33.57 33.02

32.46

1'093'800 -

1'096'199

91'150 -

91'349.95

506.39 -

507.49

37.31

34.99

34.44 33.89 33.34 32.79

32.24

35.31

35.00 34.69 34.38 34.06

33.75

34.68

34.13 33.58 33.03

32.48

1'096'200 -

1'098'599

91'350 -

91'549.95

507.50 -

508.60

37.32

35.01

34.46 33.91 33.36 32.81

32.26

35.32

35.01 34.70 34.39 34.08

33.76

34.70

34.15 33.60 33.05

32.50

1'098'600 -

1'100'999

91'550 -

91'749.95

508.61 -

509.71

37.33

35.02

34.47 33.93 33.38 32.83

32.28

35.34

35.03 34.72 34.41 34.09

33.78

34.71

34.17 33.62 33.07

32.52

1'101'000 -

1'103'399

91'750 -

91'949.95

509.72 -

510.82

37.34

35.03

34.49 33.94 33.40 32.85

32.30

35.35

35.04 34.73 34.42 34.11

33.80

34.73

34.18 33.64 33.09

32.54

1'103'400 -

1'105'799

91'950 -

92'149.95

510.83 -

511.93

37.36

35.05

34.50 33.96 33.41 32.87

32.32

35.36

35.05 34.75 34.44 34.13

33.81

34.74

34.20 33.65 33.11

32.56

1'105'800 -

1'108'199

92'150 -

92'349.95

511.94 -

513.05

37.37

35.06

34.52 33.97 33.43 32.89

32.34

35.37

35.07 34.76 34.45 34.14

33.83

34.76

34.21 33.67 33.12

32.58

1'108'200 -

1'110'599

92'350 -

92'549.95

513.06 -

514.16

37.38

35.08

34.53 33.99 33.45 32.90

32.36

35.39

35.08 34.77 34.47 34.16

33.85

34.77

34.23 33.69 33.14

32.60

1'110'600 -

1'112'999

92'550 -

92'749.95

514.17 -

515.27

37.39

35.09

34.55 34.01 33.47 32.92

32.38

35.40

35.10 34.79 34.48 34.17

33.86

34.79

34.24 33.70 33.16

32.62

1'113'000 -

1'115'399

92'750 -

92'949.95

515.28 -

516.38

37.40

35.10

34.56 34.02 33.48 32.94

32.40

35.41

35.11 34.80 34.50 34.19

33.88

34.80

34.26 33.72 33.18

32.64

1'115'400 -

1'117'799

92'950 -

93'149.95

516.39 -

517.49

37.41

35.12

34.58 34.04 33.50 32.96

32.42

35.43

35.12 34.82 34.51 34.20

33.90

34.81

34.28 33.74 33.20

32.66

1'117'800 -

1'120'199

93'150 -

93'349.95

517.50 -

518.60

37.42

35.13

34.59 34.05 33.52 32.98

32.44

35.44

35.13 34.83 34.53 34.22

33.91

34.83

34.29 33.75 33.21

32.68

1'120'200 -

1'122'599

93'350 -

93'549.95

518.61 -

519.71

37.43

35.14

34.61 34.07 33.53 33.00

32.46

35.45

35.15 34.84 34.54 34.23

33.93

34.84

34.31 33.77 33.23

32.70

1'122'600 -

1'124'999

93'550 -

93'749.95

519.72 -

520.82

37.44

35.16

34.62 34.09 33.55 33.01

32.48

35.46

35.16 34.86 34.55 34.25

33.94

34.86

34.32 33.79 33.25

32.71

1'125'000 -

1'127'399

93'750 -

93'949.95

520.83 -

521.93

37.45

35.17

34.64 34.10 33.57 33.03

32.50

35.48

35.17 34.87 34.57 34.26

33.96

34.87

34.34 33.80 33.27

32.73

1'127'400 -

1'129'799

93'950 -

94'149.95

521.94 -

523.05

37.46

35.18

34.65 34.12 33.58 33.05

32.52

35.49

35.19 34.89 34.58 34.28

33.98

34.89

34.35 33.82 33.28

32.75

1'129'800 -

1'132'199

94'150 -

94'349.95

523.06 -

524.16

37.47

35.20

34.66 34.13 33.60 33.07

32.54

35.50

35.20 34.90 34.60 34.30

33.99

34.90

34.37 33.83 33.30

32.77

1'132'200 -

1'134'599

94'350 -

94'549.95

524.17 -

525.27

37.48

35.21

34.68 34.15 33.62 33.09

32.55

35.51

35.21 34.91 34.61 34.31

34.01

34.91

34.38 33.85 33.32

32.79

Barème Impôt Source 2024 - République et Canton de Genève

- novembre 2023

Page 18

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

1'134'600 -

1'136'999

94'550 -

94'749.95

525.28 -

526.38

37.49

35.22

34.69 34.16 33.63 33.10

32.57

35.52

35.23 34.93 34.63 34.33

34.02

34.93

34.40 33.87 33.34

32.81

1'137'000 -

1'139'399

94'750 -

94'949.95

526.39 -

527.49

37.50

35.24

34.71 34.18 33.65 33.12

32.59

35.54

35.24 34.94 34.64 34.34

34.04

34.94

34.41 33.88 33.35

32.82

1'139'400 -

1'141'799

94'950 -

95'149.95

527.50 -

528.60

37.51

35.25

34.72 34.19 33.67 33.14

32.61

35.55

35.25 34.95 34.65 34.35

34.05

34.95

34.43 33.90 33.37

32.84

1'141'800 -

1'144'199

95'150 -

95'349.95

528.61 -

529.71

37.52

35.26

34.74 34.21 33.68 33.16

32.63

35.56

35.26 34.97 34.67 34.37

34.07

34.97

34.44 33.91 33.39

32.86

1'144'200 -

1'146'599

95'350 -

95'549.95

529.72 -

530.82

37.53

35.28

34.75 34.23 33.70 33.17

32.65

35.57

35.28 34.98 34.68 34.38

34.08

34.98

34.46 33.93 33.40

32.88

1'146'600 -

1'148'999

95'550 -

95'749.95

530.83 -

531.93

37.54

35.29

34.76 34.24 33.72 33.19

32.67

35.59

35.29 34.99 34.70 34.40

34.10

34.99

34.47 33.95 33.42

32.90

1'149'000 -

1'151'399

95'750 -

95'949.95

531.94 -

533.05

37.55

35.30

34.78 34.26 33.73 33.21

32.68

35.60

35.30 35.01 34.71 34.41

34.11

35.01

34.48 33.96 33.44

32.91

1'151'400 -

1'153'799

95'950 -

96'149.95

533.06 -

534.16

37.56

35.32

34.79 34.27 33.75 33.23

32.70

35.61

35.31 35.02 34.72 34.43

34.13

35.02

34.50 33.98 33.45

32.93

1'153'800 -

1'156'199

96'150 -

96'349.95

534.17 -

535.27

37.57

35.33

34.81 34.29 33.76 33.24

32.72

35.62

35.33 35.03 34.74 34.44

34.15

35.04

34.51 33.99 33.47

32.95

1'156'200 -

1'158'599

96'350 -

96'549.95

535.28 -

536.38

37.58

35.34

34.82 34.30 33.78 33.26

32.74

35.63

35.34 35.05 34.75 34.46

34.16

35.05

34.53 34.01 33.49

32.97

1'158'600 -

1'160'999

96'550 -

96'749.95

536.39 -

537.49

37.59

35.35

34.83 34.31 33.80 33.28

32.76

35.64

35.35 35.06 34.77 34.47

34.18

35.06

34.54 34.02 33.50

32.99

1'161'000 -

1'163'399

96'750 -

96'949.95

537.50 -

538.60

37.60

35.37

34.85 34.33 33.81 33.29

32.78

35.66

35.36 35.07 34.78 34.49

34.19

35.08

34.56 34.04 33.52

33.00

1'163'400 -

1'165'799

96'950 -

97'149.95

538.61 -

539.71

37.61

35.38

34.86 34.34 33.83 33.31

32.79

35.67

35.38 35.09 34.79 34.50

34.21

35.09

34.57 34.05 33.54

33.02

1'165'800 -

1'168'199

97'150 -

97'349.95

539.72 -

540.82

37.62

35.39

34.87 34.36 33.84 33.33

32.81

35.68

35.39 35.10 34.81 34.51

34.22

35.10

34.59 34.07 33.55

33.04

1'168'200 -

1'170'599

97'350 -

97'549.95

540.83 -

541.93

37.63

35.40

34.89 34.37 33.86 33.34

32.83

35.69

35.40 35.11 34.82 34.53

34.23

35.11

34.60 34.08 33.57

33.05

1'170'600 -

1'172'999

97'550 -

97'749.95

541.94 -

543.05

37.64

35.42

34.90 34.39 33.87 33.36

32.85

35.70

35.41 35.12 34.83 34.54

34.25

35.13

34.61 34.10 33.59

33.07

1'173'000 -

1'175'399

97'750 -

97'949.95

543.06 -

544.16

37.65

35.43

34.91 34.40 33.89 33.38

32.86

35.71

35.42 35.14 34.85 34.56

34.26

35.14

34.63 34.11 33.60

33.09

1'175'400 -

1'177'799

97'950 -

98'149.95

544.17 -

545.27

37.66

35.44

34.93 34.42 33.90 33.39

32.88

35.72

35.44 35.15 34.86 34.57

34.28

35.15

34.64 34.13 33.62

33.11

1'177'800 -

1'180'199

98'150 -

98'349.95

545.28 -

546.38

37.67

35.45

34.94 34.43 33.92 33.41

32.90

35.74

35.45 35.16 34.87 34.58

34.29

35.17

34.66 34.14 33.63

33.12

1'180'200 -

1'182'599

98'350 -

98'549.95

546.39 -

547.49

37.68

35.47

34.96 34.45 33.94 33.43

32.92

35.75

35.46 35.17 34.89 34.60

34.31

35.18

34.67 34.16 33.65

33.14

1'182'600 -

1'184'999

98'550 -

98'749.95

547.50 -

548.60

37.68

35.48

34.97 34.46 33.95 33.44

32.93

35.76

35.47 35.19 34.90 34.61

34.32

35.19

34.68 34.17 33.67

33.16

1'185'000 -

1'187'399

98'750 -

98'949.95

548.61 -

549.71

37.69

35.49

34.98 34.47 33.97 33.46

32.95

35.77

35.48 35.20 34.91 34.62

34.34

35.20

34.70 34.19 33.68

33.17

1'187'400 -

1'189'799

98'950 -

99'149.95

549.72 -

550.82

37.70

35.50

34.99 34.49 33.98 33.47

32.97

35.78

35.50 35.21 34.93 34.64

34.35

35.22

34.71 34.20 33.70

33.19

1'189'800 -

1'192'199

99'150 -

99'349.95

550.83 -

551.93

37.71

35.51

35.01 34.50 34.00 33.49

32.98

35.79

35.51 35.22 34.94 34.65

34.36

35.23

34.72 34.22 33.71

33.21

1'192'200 -

1'194'599

99'350 -

99'549.95

551.94 -

553.05

37.72

35.52

35.02 34.52 34.01 33.51

33.00

35.80

35.52 35.24 34.95 34.67

34.38

35.24

34.74 34.23 33.73

33.22

1'194'600 -

1'196'999

99'550 -

99'749.95

553.06 -

554.16

37.73

35.54

35.03 34.53 34.03 33.52

33.02

35.81

35.53 35.25 34.96 34.68

34.39

35.25

34.75 34.25 33.74

33.24

1'197'000 -

1'199'399

99'750 -

99'949.95

554.17 -

555.27

37.74

35.55

35.05 34.54 34.04 33.54

33.04

35.83

35.54 35.26 34.98 34.69

34.41

35.27

34.76 34.26 33.76

33.26

1'199'400 -

1'201'799

99'950 -

100'149.95

555.28 -

556.38

37.75

35.56

35.06 34.56 34.06 33.55

33.05

35.84

35.55 35.27 34.99 34.71

34.42

35.28

34.78 34.28 33.77

33.27

1'201'800 -

1'204'199

100'150 -

100'349.95

556.39 -

557.49

37.76

35.57

35.07 34.57 34.07 33.57

33.07

35.85

35.57 35.28 35.00 34.72

34.44

35.29

34.79 34.29 33.79

33.29

1'204'200 -

1'206'599

100'350 -

100'549.95

557.50 -

558.60

37.77

35.58

35.08 34.59 34.09 33.59

33.09

35.86

35.58 35.30 35.02 34.73

34.45

35.30

34.80 34.31 33.81

33.31

1'206'600 -

1'208'999

100'550 -

100'749.95

558.61 -

559.71

37.78

35.60

35.10 34.60 34.10 33.60

33.10

35.87

35.59 35.31 35.03 34.75

34.46

35.32

34.82 34.32 33.82

33.32

1'209'000 -

1'211'399

100'750 -

100'949.95

559.72 -

560.82

37.78

35.61

35.11 34.61 34.11 33.62

33.12

35.88

35.60 35.32 35.04 34.76

34.48

35.33

34.83 34.33 33.84

33.34

1'211'400 -

1'213'799

100'950 -

101'149.95

560.83 -

561.93

37.79

35.62

35.12 34.63 34.13 33.63

33.14

35.89

35.61 35.33 35.05 34.77

34.49

35.34

34.84 34.35 33.85

33.35

1'213'800 -

1'216'199

101'150 -

101'349.95

561.94 -

563.05

37.80

35.63

35.14 34.64 34.14 33.65

33.15

35.90

35.62 35.34 35.07 34.79

34.50

35.35

34.86 34.36 33.87

33.37

1'216'200 -

1'218'599

101'350 -

101'549.95

563.06 -

564.16

37.81

35.64

35.15 34.65 34.16 33.66

33.17

35.91

35.63 35.36 35.08 34.80

34.52

35.36

34.87 34.37 33.88

33.39

1'218'600 -

1'220'999

101'550 -

101'749.95

564.17 -

565.27

37.82

35.65

35.16 34.67 34.17 33.68

33.19

35.92

35.65 35.37 35.09 34.81

34.53

35.38

34.88 34.39 33.90

33.40

1'221'000 -

1'223'399

101'750 -

101'949.95

565.28 -

566.38

37.83

35.67

35.17 34.68 34.19 33.69

33.20

35.93

35.66 35.38 35.10 34.82

34.55

35.39

34.90 34.40 33.91

33.42

1'223'400 -

1'225'799

101'950 -

102'149.95

566.39 -

567.49

37.84

35.68

35.18 34.69 34.20 33.71

33.22

35.94

35.67 35.39 35.11 34.84

34.56

35.40

34.91 34.42 33.92

33.43

1'225'800 -

1'228'199

102'150 -

102'349.95

567.50 -

568.60

37.85

35.69

35.20 34.71 34.22 33.72

33.23

35.95

35.68 35.40 35.13 34.85

34.57

35.41

34.92 34.43 33.94

33.45

1'228'200 -

1'230'599

102'350 -

102'549.95

568.61 -

569.71

37.85

35.70

35.21 34.72 34.23 33.74

33.25

35.96

35.69 35.41 35.14 34.86

34.59

35.42

34.93 34.44 33.95

33.46

1'230'600 -

1'232'999

102'550 -

102'749.95

569.72 -

570.82

37.86

35.71

35.22 34.73 34.24 33.75

33.27

35.98

35.70 35.43 35.15 34.88

34.60

35.44

34.95 34.46 33.97

33.48

1'233'000 -

1'235'399

102'750 -

102'949.95

570.83 -

571.93

37.87

35.72

35.23 34.74 34.26 33.77

33.28

35.98

35.71 35.44 35.16 34.89

34.61

35.45

34.96 34.47 33.98

33.50

1'235'400 -

1'237'799

102'950 -

103'149.95

571.94 -

573.05

37.88

35.73

35.25 34.76 34.27 33.78

33.30

36.00

35.72 35.45 35.18 34.90

34.62

35.46

34.97 34.49 34.00

33.51

1'237'800 -

1'240'199

103'150 -

103'349.95

573.06 -

574.16

37.89

35.74

35.26 34.77 34.29 33.80

33.31

36.01

35.73 35.46 35.19 34.91

34.64

35.47

34.98 34.50 34.01

33.53

1'240'200 -

1'242'599

103'350 -

103'549.95

574.17 -

575.27

37.90

35.75

35.27 34.78 34.30 33.81

33.33

36.02

35.74 35.47 35.20 34.93

34.65

35.48

35.00 34.51 34.03

33.54

1'242'600 -

1'244'999

103'550 -

103'749.95

575.28 -

576.38

37.91

35.77

35.28 34.80 34.31 33.83

33.34

36.03

35.75 35.48 35.21 34.94

34.66

35.49

35.01 34.53 34.04

33.56

1'245'000 -

1'247'399

103'750 -

103'949.95

576.39 -

577.49

37.91

35.78

35.29 34.81 34.33 33.84

33.36

36.04

35.77 35.49 35.22 34.95

34.68

35.51

35.02 34.54 34.06

33.57

1'247'400 -

1'249'799

103'950 -

104'149.95

577.50 -

578.60

37.92

35.79

35.31 34.82 34.34 33.86

33.38

36.05

35.78 35.51 35.24 34.96

34.69

35.52

35.03 34.55 34.07

33.59

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 19

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

1'249'800 -

1'252'199

104'150 -

104'349.95

578.61 -

579.71

37.93

35.80

35.32 34.84 34.35 33.87

33.39

36.06

35.79 35.52 35.25 34.97

34.70

35.53

35.05 34.57 34.08

33.60

1'252'200 -

1'254'599

104'350 -

104'549.95

579.72 -

580.82

37.94

35.81

35.33 34.85 34.37 33.89

33.41

36.07

35.80 35.53 35.26 34.99

34.72

35.54

35.06 34.58 34.10

33.62

1'254'600 -

1'256'999

104'550 -

104'749.95

580.83 -

581.93

37.95

35.82

35.34 34.86 34.38 33.90

33.42

36.08

35.81 35.54 35.27 35.00

34.73

35.55

35.07 34.59 34.11

33.63

1'257'000 -

1'259'399

104'750 -

104'949.95

581.94 -

583.05

37.96

35.83

35.35 34.87 34.40 33.92

33.44

36.09

35.82 35.55 35.28 35.01

34.74

35.56

35.08 34.61 34.13

33.65

1'259'400 -

1'261'799

104'950 -

105'149.95

583.06 -

584.16

37.96

35.84

35.36 34.89 34.41 33.93

33.45

36.10

35.83 35.56 35.29 35.02

34.75

35.57

35.10 34.62 34.14

33.66

1'261'800 -

1'264'199

105'150 -

105'349.95

584.17 -

585.27

37.97

35.85

35.38 34.90 34.42 33.94

33.47

36.11

35.84 35.57 35.30 35.04

34.77

35.58

35.11 34.63 34.15

33.68

1'264'200 -

1'266'599

105'350 -

105'549.95

585.28 -

586.38

37.98

35.86

35.39 34.91 34.44 33.96

33.48

36.12

35.85 35.58 35.32 35.05

34.78

35.60

35.12 34.64 34.17

33.69

1'266'600 -

1'268'999

105'550 -

105'749.95

586.39 -

587.49

37.99

35.87

35.40 34.92 34.45 33.97

33.50

36.13

35.86 35.59 35.33 35.06

34.79

35.61

35.13 34.66 34.18

33.71

1'269'000 -

1'271'399

105'750 -

105'949.95

587.50 -

588.60

38.00

35.88

35.41 34.94 34.46 33.99

33.51

36.14

35.87 35.61 35.34 35.07

34.80

35.62

35.14 34.67 34.20

33.72

1'271'400 -

1'273'799

105'950 -

106'149.95

588.61 -

589.71

38.01

35.89

35.42 34.95 34.47 34.00

33.53

36.15

35.88 35.62 35.35 35.08

34.82

35.63

35.16 34.68 34.21

33.74

1'273'800 -

1'276'199

106'150 -

106'349.95

589.72 -

590.82

38.01

35.90

35.43 34.96 34.49 34.02

33.54

36.16

35.89 35.63 35.36 35.10

34.83

35.64

35.17 34.70 34.22

33.75

1'276'200 -

1'278'599

106'350 -

106'549.95

590.83 -

591.93

38.02

35.91

35.44 34.97 34.50 34.03

33.56

36.17

35.90 35.64 35.37 35.11

34.84

35.65

35.18 34.71 34.24

33.76

1'278'600 -

1'280'999

106'550 -

106'749.95

591.94 -

593.05

38.03

35.93

35.45 34.98 34.51 34.04

33.57

36.18

35.91 35.65 35.38 35.12

34.85

35.66

35.19 34.72 34.25

33.78

1'281'000 -

1'283'399

106'750 -

106'949.95

593.06 -

594.16

38.04

35.94

35.47 35.00 34.53 34.06

33.59

36.19

35.92 35.66 35.40 35.13

34.87

35.67

35.20 34.73 34.26

33.79

1'283'400 -

1'285'799

106'950 -

107'149.95

594.17 -

595.27

38.04

35.95

35.48 35.01 34.54 34.07

33.60

36.19

35.93 35.67 35.41 35.14

34.88

35.68

35.21 34.75 34.28

33.81

1'285'800 -

1'288'199

107'150 -

107'349.95

595.28 -

596.38

38.05

35.96

35.49 35.02 34.55 34.08

33.62

36.20

35.94 35.68 35.42 35.15

34.89

35.69

35.23 34.76 34.29

33.82

1'288'200 -

1'290'599

107'350 -

107'549.95

596.39 -

597.49

38.06

35.97

35.50 35.03 34.57 34.10

33.63

36.21

35.95 35.69 35.43 35.17

34.90

35.70

35.24 34.77 34.30

33.84

1'290'600 -

1'292'999

107'550 -

107'749.95

597.50 -

598.60

38.07

35.98

35.51 35.04 34.58 34.11

33.65

36.22

35.96 35.70 35.44 35.18

34.92

35.72

35.25 34.78 34.32

33.85

1'293'000 -

1'295'399

107'750 -

107'949.95

598.61 -

599.71

38.08

35.99

35.52 35.06 34.59 34.13

33.66

36.23

35.97 35.71 35.45 35.19

34.93

35.73

35.26 34.80 34.33

33.86

1'295'400 -

1'297'799

107'950 -

108'149.95

599.72 -

600.82

38.08

36.00

35.53 35.07 34.60 34.14

33.67

36.24

35.98 35.72 35.46 35.20

34.94

35.74

35.27 34.81 34.34

33.88

1'297'800 -

1'300'199

108'150 -

108'349.95

600.83 -

601.93

38.09

36.01

35.54 35.08 34.62 34.15

33.69

36.25

35.99 35.73 35.47 35.21

34.95

35.75

35.28 34.82 34.36

33.89

1'300'200 -

1'302'599

108'350 -

108'549.95

601.94 -

603.05

38.10

36.02

35.55 35.09 34.63 34.17

33.70

36.26

36.00 35.74 35.48 35.22

34.96

35.76

35.29 34.83 34.37

33.91

1'302'600 -

1'304'999

108'550 -

108'749.95

603.06 -

604.16

38.11

36.03

35.57 35.10 34.64 34.18

33.72

36.27

36.01 35.75 35.49 35.23

34.97

35.77

35.31 34.84 34.38

33.92

1'305'000 -

1'307'399

108'750 -

108'949.95

604.17 -

605.27

38.12

36.04

35.58 35.12 34.65 34.19

33.73

36.28

36.02 35.76 35.51 35.25

34.99

35.78

35.32 34.86 34.40

33.93

1'307'400 -

1'309'799

108'950 -

109'149.95

605.28 -

606.38

38.12

36.05

35.59 35.13 34.67 34.21

33.75

36.29

36.03 35.77 35.52 35.26

35.00

35.79

35.33 34.87 34.41

33.95

1'309'800 -

1'312'199

109'150 -

109'349.95

606.39 -

607.49

38.13

36.06

35.60 35.14 34.68 34.22

33.76

36.30

36.04 35.78 35.53 35.27

35.01

35.80

35.34 34.88 34.42

33.96

1'312'200 -

1'314'599

109'350 -

109'549.95

607.50 -

608.60

38.14

36.07

35.61 35.15 34.69 34.23

33.77

36.31

36.05 35.79 35.54 35.28

35.02

35.81

35.35 34.89 34.43

33.98

1'314'600 -

1'316'999

109'550 -

109'749.95

608.61 -

609.71

38.15

36.08

35.62 35.16 34.70 34.25

33.79

36.32

36.06 35.80 35.55 35.29

35.03

35.82

35.36 34.90 34.45

33.99

1'317'000 -

1'319'399

109'750 -

109'949.95

609.72 -

610.82

38.15

36.09

35.63 35.17 34.72 34.26

33.80

36.33

36.07 35.82 35.56 35.30

35.05

35.83

35.37 34.92 34.46

34.00

1'319'400 -

1'321'799

109'950 -

110'149.95

610.83 -

611.93

38.16

36.10

35.64 35.18 34.73 34.27

33.82

36.33

36.08 35.82 35.57 35.31

35.06

35.84

35.38 34.93 34.47

34.02

1'321'800 -

1'324'199

110'150 -

110'349.95

611.94 -

613.05

38.17

36.11

35.65 35.20 34.74 34.29

33.83

36.34

36.09 35.84 35.58 35.32

35.07

35.85

35.40 34.94 34.49

34.03

1'324'200 -

1'326'599

110'350 -

110'549.95

613.06 -

614.16

38.18

36.12

35.66 35.21 34.75 34.30

33.84

36.35

36.10 35.85 35.59 35.34

35.08

35.86

35.41 34.95 34.50

34.04

1'326'600 -

1'328'999

110'550 -

110'749.95

614.17 -

615.27

38.18

36.13

35.67 35.22 34.76 34.31

33.86

36.36

36.11 35.85 35.60 35.35

35.09

35.87

35.42 34.96 34.51

34.06

1'329'000 -

1'331'399

110'750 -

110'949.95

615.28 -

616.38

38.19

36.13

35.68 35.23 34.78 34.32

33.87

36.37

36.12 35.86 35.61 35.36

35.10

35.88

35.43 34.98 34.52

34.07

1'331'400 -

1'333'799

110'950 -

111'149.95

616.39 -

617.49

38.20

36.14

35.69 35.24 34.79 34.34

33.89

36.38

36.13 35.88 35.62 35.37

35.11

35.89

35.44 34.99 34.54

34.08

1'333'800 -

1'336'199

111'150 -

111'349.95

617.50 -

618.60

38.21

36.15

35.70 35.25 34.80 34.35

33.90

36.39

36.14 35.89 35.63 35.38

35.13

35.90

35.45 35.00 34.55

34.10

1'336'200 -

1'338'599

111'350 -

111'549.95

618.61 -

619.71

38.21

36.16

35.71 35.26 34.81 34.36

33.91

36.40

36.15 35.89 35.64 35.39

35.14

35.91

35.46 35.01 34.56

34.11

1'338'600 -

1'340'999

111'550 -

111'749.95

619.72 -

620.82

38.22

36.17

35.72 35.27 34.82 34.38

33.93

36.41

36.16 35.90 35.65 35.40

35.15

35.92

35.47 35.02 34.57

34.12

1'341'000 -

1'343'399

111'750 -

111'949.95

620.83 -

621.93

38.23

36.18

35.73 35.29 34.84 34.39

33.94

36.42

36.16 35.91 35.66 35.41

35.16

35.93

35.48 35.03 34.59

34.14

1'343'400 -

1'345'799

111'950 -

112'149.95

621.94 -

623.05

38.23

36.19

35.74 35.30 34.85 34.40

33.95

36.42

36.17 35.92 35.67 35.42

35.17

35.94

35.49 35.04 34.60

34.15

1'345'800 -

1'348'199

112'150 -

112'349.95

623.06 -

624.16

38.24

36.20

35.75 35.31 34.86 34.41

33.97

36.43

36.18 35.93 35.68 35.43

35.18

35.95

35.50 35.06 34.61

34.16

1'348'200 -

1'350'599

112'350 -

112'549.95

624.17 -

625.27

38.25

36.21

35.76 35.32 34.87 34.43

33.98

36.44

36.19 35.94 35.69 35.44

35.19

35.96

35.51 35.07 34.62

34.18

1'350'600 -

1'352'999

112'550 -

112'749.95

625.28 -

626.38

38.26

36.22

35.77 35.33 34.88 34.44

33.99

36.45

36.20 35.95 35.70 35.45

35.20

35.97

35.53 35.08 34.63

34.19

1'353'000 -

1'355'399

112'750 -

112'949.95

626.39 -

627.49

38.26

36.23

35.78 35.34 34.90 34.45

34.01

36.46

36.21 35.96 35.71 35.46

35.21

35.98

35.53 35.09 34.65

34.20

1'355'400 -

1'357'799

112'950 -

113'149.95

627.50 -

628.60

38.27

36.24

35.79 35.35 34.91 34.46

34.02

36.47

36.22 35.97 35.72 35.47

35.23

35.99

35.55 35.10 34.66

34.21

1'357'800 -

1'360'199

113'150 -

113'349.95

628.61 -

629.71

38.28

36.25

35.80 35.36 34.92 34.48

34.03

36.48

36.23 35.98 35.73 35.49

35.24

36.00

35.56 35.11 34.67

34.23

1'360'200 -

1'362'599

113'350 -

113'549.95

629.72 -

630.82

38.28

36.26

35.81 35.37 34.93 34.49

34.05

36.48

36.24 35.99 35.74 35.50

35.25

36.01

35.57 35.12 34.68

34.24

1'362'600 -

1'364'999

113'550 -

113'749.95

630.83 -

631.93

38.29

36.27

35.82 35.38 34.94 34.50

34.06

36.49

36.25 36.00 35.75 35.51

35.26

36.02

35.58 35.14 34.69

34.25

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 20

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

1'365'000 -

1'367'399

113'750 -

113'949.95

631.94 -

633.05

38.30

36.28

35.83 35.39 34.95 34.51

34.07

36.50

36.26 36.01 35.76 35.52

35.27

36.03

35.59 35.15 34.71

34.27

1'367'400 -

1'369'799

113'950 -

114'149.95

633.06 -

634.16

38.31

36.28

35.84 35.40 34.96 34.52

34.08

36.51

36.27 36.02 35.77 35.53

35.28

36.04

35.60 35.16 34.72

34.28

1'369'800 -

1'372'199

114'150 -

114'349.95

634.17 -

635.27

38.31

36.29

35.85 35.41 34.98 34.54

34.10

36.52

36.27 36.03 35.78 35.54

35.29

36.05

35.61 35.17 34.73

34.29

1'372'200 -

1'374'599

114'350 -

114'549.95

635.28 -

636.38

38.32

36.30

35.86 35.43 34.99 34.55

34.11

36.53

36.28 36.04 35.79 35.55

35.30

36.06

35.62 35.18 34.74

34.30

1'374'600 -

1'376'999

114'550 -

114'749.95

636.39 -

637.49

38.33

36.31

35.87 35.44 35.00 34.56

34.12

36.54

36.29 36.05 35.80 35.56

35.31

36.07

35.63 35.19 34.75

34.32

1'377'000 -

1'379'399

114'750 -

114'949.95

637.50 -

638.60

38.33

36.32

35.88 35.45 35.01 34.57

34.14

36.55

36.30 36.06 35.81 35.57

35.32

36.07

35.64 35.20 34.76

34.33

1'379'400 -

1'381'799

114'950 -

115'149.95

638.61 -

639.71

38.34

36.33

35.89 35.46 35.02 34.58

34.15

36.56

36.31 36.07 35.82 35.58

35.33

36.08

35.65 35.21 34.78

34.34

1'381'800 -

1'384'199

115'150 -

115'349.95

639.72 -

640.82

38.35

36.34

35.90 35.47 35.03 34.60

34.16

36.56

36.32 36.08 35.83 35.59

35.34

36.09

35.66 35.22 34.79

34.35

1'384'200 -

1'386'599

115'350 -

115'549.95

640.83 -

641.93

38.35

36.35

35.91 35.48 35.04 34.61

34.17

36.57

36.33 36.08 35.84 35.60

35.35

36.10

35.67 35.23 34.80

34.36

1'386'600 -

1'388'999

115'550 -

115'749.95

641.94 -

643.05

38.36

36.36

35.92 35.49 35.05 34.62

34.19

36.58

36.33 36.09 35.85 35.61

35.36

36.11

35.68 35.24 34.81

34.38

1'389'000 -

1'391'399

115'750 -

115'949.95

643.06 -

644.16

38.37

36.36

35.93 35.50 35.07 34.63

34.20

36.59

36.34 36.10 35.86 35.62

35.38

36.12

35.69 35.26 34.82

34.39

1'391'400 -

1'393'799

115'950 -

116'149.95

644.17 -

645.27

38.37

36.37

35.94 35.51 35.08 34.64

34.21

36.60

36.35 36.11 35.87 35.63

35.39

36.13

35.70 35.27 34.83

34.40

1'393'800 -

1'396'199

116'150 -

116'349.95

645.28 -

646.38

38.38

36.38

35.95 35.52 35.09 34.66

34.22

36.61

36.36 36.12 35.88 35.64

35.40

36.14

35.71 35.28 34.85

34.41

1'396'200 -

1'398'599

116'350 -

116'549.95

646.39 -

647.49

38.39

36.39

35.96 35.53 35.10 34.67

34.24

36.62

36.37 36.13 35.89 35.65

35.41

36.15

35.72 35.29 34.86

34.43

1'398'600 -

1'400'999

116'550 -

116'749.95

647.50 -

648.60

38.39

36.40

35.97 35.54 35.11 34.68

34.25

36.63

36.38 36.14 35.90 35.66

35.42

36.16

35.73 35.30 34.87

34.44

1'401'000 -

1'403'399

116'750 -

116'949.95

648.61 -

649.71

38.40

36.41

35.98 35.55 35.12 34.69

34.26

36.64

36.39 36.15 35.91 35.67

35.43

36.17

35.74 35.31 34.88

34.45

1'403'400 -

1'405'799

116'950 -

117'149.95

649.72 -

650.82

38.41

36.42

35.99 35.56 35.13 34.70

34.27

36.65

36.40 36.16 35.92 35.68

35.44

36.18

35.75 35.32 34.89

34.46

1'405'800 -

1'408'199

117'150 -

117'349.95

650.83 -

651.93

38.41

36.43

36.00 35.57 35.14 34.71

34.29

36.66

36.41 36.17 35.93 35.69

35.45

36.19

35.76 35.33 34.90

34.47

1'408'200 -

1'410'599

117'350 -

117'549.95

651.94 -

653.05

38.42

36.43

36.01 35.58 35.15 34.73

34.30

36.67

36.42 36.18 35.94 35.70

35.46

36.19

35.77 35.34 34.91

34.49

1'410'600 -

1'412'999

117'550 -

117'749.95

653.06 -

654.16

38.43

36.44

36.02 35.59 35.16 34.74

34.31

36.68

36.43 36.19 35.95 35.71

35.47

36.20

35.78 35.35 34.92

34.50

1'413'000 -

1'415'399

117'750 -

117'949.95

654.17 -

655.27

38.43

36.45

36.03 35.60 35.17 34.75

34.32

36.69

36.44 36.20 35.95 35.72

35.48

36.21

35.79 35.36 34.93

34.51

1'415'400 -

1'417'799

117'950 -

118'149.95

655.28 -

656.38

38.44

36.46

36.03 35.61 35.18 34.76

34.33

36.70

36.45 36.21 35.96 35.73

35.49

36.22

35.80 35.37 34.95

34.52

1'417'800 -

1'420'199

118'150 -

118'349.95

656.39 -

657.49

38.45

36.47

36.04 35.62 35.20 34.77

34.35

36.71

36.46 36.22 35.97 35.74

35.50

36.23

35.81 35.38 34.96

34.53

1'420'200 -

1'422'599

118'350 -

118'549.95

657.50 -

658.60

38.45

36.48

36.05 35.63 35.21 34.78

34.36

36.72

36.47 36.23 35.98 35.75

35.51

36.24

35.81 35.39 34.97

34.54

1'422'600 -

1'424'999

118'550 -

118'749.95

658.61 -

659.71

38.46

36.48

36.06 35.64 35.22 34.79

34.37

36.72

36.48 36.24 35.99 35.75

35.52

36.25

35.82 35.40 34.98

34.56

1'425'000 -

1'427'399

118'750 -

118'949.95

659.72 -

660.82

38.47

36.49

36.07 35.65 35.23 34.80

34.38

36.73

36.49 36.25 36.00 35.76

35.53

36.26

35.83 35.41 34.99

34.57

1'427'400 -

1'429'799

118'950 -

119'149.95

660.83 -

661.93

38.47

36.50

36.08 35.66 35.24 34.82

34.39

36.74

36.50 36.26 36.01 35.77

35.54

36.27

35.84 35.42 35.00

34.58

1'429'800 -

1'432'199

119'150 -

119'349.95

661.94 -

663.05

38.48

36.51

36.09 35.67 35.25 34.83

34.41

36.75

36.51 36.27 36.02 35.78

35.55

36.27

35.85 35.43 35.01

34.59

1'432'200 -

1'434'599

119'350 -

119'549.95

663.06 -

664.16

38.48

36.52

36.10 35.68 35.26 34.84

34.42

36.76

36.52 36.28 36.03 35.79

35.56

36.28

35.86 35.44 35.02

34.60

1'434'600 -

1'436'999

119'550 -

119'749.95

664.17 -

665.27

38.49

36.53

36.11 35.69 35.27 34.85

34.43

36.77

36.53 36.29 36.04 35.80

35.57

36.29

35.87 35.45 35.03

34.61

1'437'000 -

1'439'399

119'750 -

119'949.95

665.28 -

666.38

38.50

36.54

36.12 35.70 35.28 34.86

34.44

36.78

36.54 36.30 36.05 35.81

35.58

36.30

35.88 35.46 35.04

34.62

1'439'400 -

1'441'799

119'950 -

120'149.95

666.39 -

667.49

38.50

36.55

36.12 35.71 35.29 34.87

34.45

36.79

36.55 36.31 36.06 35.82

35.59

36.31

35.89 35.47 35.05

34.64

1'441'800 -

1'444'199

120'150 -

120'349.95

667.50 -

668.60

38.51

36.56

36.13 35.72 35.30 34.88

34.46

36.80

36.56 36.32 36.07 35.83

35.60

36.32

35.90 35.48 35.07

34.65

1'444'200 -

1'446'599

120'350 -

120'549.95

668.61 -

669.71

38.52

36.57

36.14 35.73 35.31 34.89

34.48

36.81

36.57 36.33 36.08 35.84

35.61

36.33

35.91 35.49 35.08

34.66

1'446'600 -

1'448'999

120'550 -

120'749.95

669.72 -

670.82

38.52

36.57

36.15 35.74 35.32 34.90

34.49

36.81

36.57 36.33 36.09 35.85

35.62

36.34

35.92 35.50 35.09

34.67

1'449'000 -

1'451'399

120'750 -

120'949.95

670.83 -

671.93

38.53

36.58

36.16 35.74 35.33 34.91

34.50

36.82

36.58 36.34 36.10 35.86

35.63

36.35

35.93 35.51 35.10

34.68

1'451'400 -

1'453'799

120'950 -

121'149.95

671.94 -

673.05

38.54

36.59

36.17 35.75 35.34 34.93

34.51

36.83

36.59 36.35 36.12 35.87

35.64

36.36

35.94 35.52 35.11

34.69

1'453'800 -

1'456'199

121'150 -

121'349.95

673.06 -

674.16

38.54

36.60

36.18 35.76 35.35 34.94

34.52

36.84

36.60 36.36 36.13 35.89

35.65

36.37

35.94 35.53 35.12

34.70

1'456'200 -

1'458'599

121'350 -

121'549.95

674.17 -

675.27

38.55

36.61

36.19 35.77 35.36 34.95

34.53

36.85

36.61 36.37 36.13 35.90

35.66

36.38

35.95 35.54 35.13

34.71

1'458'600 -

1'460'999

121'550 -

121'749.95

675.28 -

676.38

38.55

36.62

36.20 35.78 35.37 34.96

34.54

36.86

36.62 36.38 36.14 35.91

35.67

36.39

35.96 35.55 35.14

34.73

1'461'000 -

1'463'399

121'750 -

121'949.95

676.39 -

677.49

38.56

36.63

36.21 35.79 35.38 34.97

34.56

36.87

36.63 36.39 36.16 35.92

35.68

36.40

35.97 35.56 35.15

34.74

1'463'400 -

1'465'799

121'950 -

122'149.95

677.50 -

678.60

38.57

36.64

36.22 35.80 35.39 34.98

34.57

36.88

36.64 36.40 36.16 35.93

35.69

36.40

35.98 35.57 35.16

34.75

1'465'800 -

1'468'199

122'150 -

122'349.95

678.61 -

679.71

38.57

36.65

36.23 35.81 35.40 34.99

34.58

36.88

36.65 36.41 36.17 35.94

35.70

36.41

35.99 35.58 35.17

34.76

1'468'200 -

1'470'599

122'350 -

122'549.95

679.72 -

680.82

38.58

36.66

36.24 35.82 35.41 35.00

34.59

36.89

36.66 36.42 36.18 35.95

35.71

36.42

36.01 35.59 35.18

34.77

1'470'600 -

1'472'999

122'550 -

122'749.95

680.83 -

681.93

38.58

36.67

36.25 35.83 35.42 35.01

34.60

36.90

36.67 36.43 36.19 35.96

35.72

36.43

36.02 35.60 35.19

34.78

1'473'000 -

1'475'399

122'750 -

122'949.95

681.94 -

683.05

38.59

36.68

36.26 35.84 35.43 35.02

34.61

36.91

36.68 36.44 36.20 35.97

35.73

36.44

36.03 35.61 35.20

34.79

1'475'400 -

1'477'799

122'950 -

123'149.95

683.06 -

684.16

38.60

36.69

36.27 35.85 35.44 35.03

34.62

36.92

36.68 36.45 36.21 35.98

35.74

36.45

36.04 35.62 35.21

34.80

1'477'800 -

1'480'199

123'150 -

123'349.95

684.17 -

685.27

38.60

36.70

36.28 35.86 35.45 35.04

34.63

36.93

36.69 36.46 36.22 35.99

35.75

36.46

36.05 35.63 35.22

34.81

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 21

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

1'480'200 -

1'482'599

123'350 -

123'549.95

685.28 -

686.38

38.61

36.70

36.29 35.87 35.46 35.05

34.65

36.94

36.70 36.47 36.23 36.00

35.76

36.47

36.06 35.64 35.23

34.82

1'482'600 -

1'484'999

123'550 -

123'749.95

686.39 -

687.49

38.61

36.71

36.30 35.88 35.47 35.06

34.66

36.94

36.71 36.48 36.24 36.01

35.77

36.48

36.07 35.65 35.24

34.83

1'485'000 -

1'487'399

123'750 -

123'949.95

687.50 -

688.60

38.62

36.72

36.31 35.89 35.48 35.07

34.67

36.95

36.72 36.49 36.25 36.02

35.78

36.49

36.08 35.66 35.25

34.85

1'487'400 -

1'489'799

123'950 -

124'149.95

688.61 -

689.71

38.63

36.73

36.32 35.90 35.49 35.08

34.68

36.96

36.73 36.50 36.26 36.03

35.79

36.50

36.09 35.67 35.26

34.86

1'489'800 -

1'492'199

124'150 -

124'349.95

689.72 -

690.82

38.63

36.74

36.33 35.91 35.50 35.09

34.69

36.97

36.74 36.50 36.27 36.04

35.80

36.51

36.10 35.68 35.27

34.87

1'492'200 -

1'494'599

124'350 -

124'549.95

690.83 -

691.93

38.64

36.75

36.34 35.92 35.51 35.10

34.70

36.98

36.75 36.51 36.28 36.05

35.81

36.52

36.11 35.69 35.28

34.88

1'494'600 -

1'496'999

124'550 -

124'749.95

691.94 -

693.05

38.64

36.76

36.35 35.94 35.52 35.11

34.71

36.99

36.75 36.52 36.29 36.06

35.83

36.53

36.12 35.70 35.29

34.89

1'497'000 -

1'499'399

124'750 -

124'949.95

693.06 -

694.16

38.65

36.77

36.36 35.94 35.53 35.12

34.72

36.99

36.76 36.53 36.30 36.07

35.84

36.54

36.13 35.71 35.30

34.90

1'499'400 -

1'501'799

124'950 -

125'149.95

694.17 -

695.27

38.65

36.78

36.37 35.96 35.55 35.14

34.73

37.00

36.77 36.54 36.31 36.08

35.85

36.55

36.14 35.73 35.32

34.91

1'501'800 -

1'506'599

125'150 -

125'549.95

695.28 -

697.49

38.66

36.79

36.38 35.97 35.56 35.15

34.75

37.01

36.78 36.55 36.32 36.09

35.86

36.56

36.15 35.74 35.33

34.92

1'506'600 -

1'511'399

125'550 -

125'949.95

697.50 -

699.71

38.68

36.81

36.40 35.99 35.58 35.18

34.77

37.03

36.80 36.57 36.34 36.11

35.88

36.58

36.17 35.76 35.35

34.95

1'511'400 -

1'516'199

125'950 -

126'349.95

699.72 -

701.93

38.69

36.82

36.42 36.01 35.60 35.20

34.79

37.05

36.82 36.59 36.36 36.13

35.90

36.60

36.19 35.78 35.38

34.97

1'516'200 -

1'520'999

126'350 -

126'749.95

701.94 -

704.16

38.70

36.84

36.44 36.03 35.63 35.22

34.81

37.06

36.84 36.61 36.38 36.15

35.92

36.61

36.21 35.80 35.40

34.99

1'521'000 -

1'525'799

126'750 -

127'149.95

704.17 -

706.38

38.71

36.86

36.45 36.05 35.65 35.24

34.84

37.08

36.85 36.63 36.40 36.17

35.94

36.63

36.23 35.82 35.42

35.02

1'525'800 -

1'530'599

127'150 -

127'549.95

706.39 -

708.60

38.72

36.87

36.47 36.07 35.67 35.26

34.86

37.10

36.87 36.64 36.42 36.19

35.96

36.65

36.25 35.84 35.44

35.04

1'530'600 -

1'535'399

127'550 -

127'949.95

708.61 -

710.82

38.73

36.89

36.49 36.09 35.69 35.29

34.88

37.11

36.89 36.66 36.43 36.21

35.98

36.67

36.27 35.86 35.46

35.06

1'535'400 -

1'540'199

127'950 -

128'349.95

710.83 -

713.05

38.74

36.91

36.51 36.11 35.71 35.31

34.91

37.13

36.90 36.68 36.45 36.23

36.00

36.68

36.28 35.88 35.48

35.08

1'540'200 -

1'544'999

128'350 -

128'749.95

713.06 -

715.27

38.75

36.93

36.53 36.13 35.73 35.33

34.93

37.14

36.92 36.70 36.47 36.25

36.02

36.70

36.30 35.90 35.51

35.11

1'545'000 -

1'549'799

128'750 -

129'149.95

715.28 -

717.49

38.76

36.94

36.54 36.15 35.75 35.35

34.95

37.16

36.94 36.71 36.49 36.26

36.04

36.72

36.32 35.92 35.53

35.13

1'549'800 -

1'554'599

129'150 -

129'549.95

717.50 -

719.71

38.78

36.96

36.56 36.17 35.77 35.37

34.98

37.17

36.95 36.73 36.51 36.28

36.06

36.74

36.34 35.94 35.55

35.15

1'554'600 -

1'559'399

129'550 -

129'949.95

719.72 -

721.93

38.79

36.98

36.58 36.18 35.79 35.39

35.00

37.19

36.97 36.75 36.52 36.30

36.08

36.75

36.36 35.96 35.57

35.17

1'559'400 -

1'564'199

129'950 -

130'349.95

721.94 -

724.16

38.80

36.99

36.60 36.20 35.81 35.41

35.02

37.21

36.98 36.76 36.54 36.32

36.10

36.77

36.38 35.98 35.59

35.19

1'564'200 -

1'568'999

130'350 -

130'749.95

724.17 -

726.38

38.81

37.01

36.61 36.22 35.83 35.44

35.04

37.22

37.00 36.78 36.56 36.34

36.12

36.79

36.39 36.00 35.61

35.22

1'569'000 -

1'573'799

130'750 -

131'149.95

726.39 -

728.60

38.82

37.02

36.63 36.24 35.85 35.46

35.07

37.23

37.02 36.80 36.58 36.35

36.13

36.80

36.41 36.02 35.63

35.24

1'573'800 -

1'578'599

131'150 -

131'549.95

728.61 -

730.82

38.83

37.04

36.65 36.26 35.87 35.48

35.09

37.25

37.03 36.81 36.59 36.37

36.15

36.82

36.43 36.04 35.65

35.26

1'578'600 -

1'583'399

131'550 -

131'949.95

730.83 -

733.05

38.84

37.06

36.67 36.28 35.89 35.50

35.11

37.26

37.05 36.83 36.61 36.39

36.17

36.84

36.45 36.06 35.67

35.28

1'583'400 -

1'588'199

131'950 -

132'349.95

733.06 -

735.27

38.85

37.07

36.68 36.30 35.91 35.52

35.13

37.28

37.06 36.85 36.63 36.41

36.19

36.85

36.47 36.08 35.69

35.30

1'588'200 -

1'592'999

132'350 -

132'749.95

735.28 -

737.49

38.86

37.09

36.70 36.31 35.93 35.54

35.15

37.29

37.08 36.86 36.64 36.43

36.21

36.87

36.48 36.10 35.71

35.32

1'593'000 -

1'597'799

132'750 -

133'149.95

737.50 -

739.71

38.87

37.10

36.72 36.33 35.95 35.56

35.17

37.31

37.09 36.88 36.66 36.44

36.23

36.89

36.50 36.12 35.73

35.34

1'597'800 -

1'602'599

133'150 -

133'549.95

739.72 -

741.93

38.88

37.12

36.73 36.35 35.96 35.58

35.20

37.32

37.11 36.89 36.68 36.46

36.24

36.90

36.52 36.13 35.75

35.36

1'602'600 -

1'607'399

133'550 -

133'949.95

741.94 -

744.16

38.89

37.13

36.75 36.37 35.98 35.60

35.22

37.34

37.12 36.91 36.69 36.48

36.26

36.92

36.53 36.15 35.77

35.38

1'607'400 -

1'612'199

133'950 -

134'349.95

744.17 -

746.38

38.90

37.15

36.77 36.38 36.00 35.62

35.24

37.35

37.14 36.92 36.71 36.50

36.28

36.93

36.55 36.17 35.79

35.41

1'612'200 -

1'616'999

134'350 -

134'749.95

746.39 -

748.60

38.91

37.16

36.78 36.40 36.02 35.64

35.26

37.37

37.15 36.94 36.73 36.51

36.30

36.95

36.57 36.19 35.81

35.43

1'617'000 -

1'621'799

134'750 -

135'149.95

748.61 -

750.82

38.92

37.18

36.80 36.42 36.04 35.66

35.28

37.38

37.17 36.96 36.74 36.53

36.32

36.97

36.59 36.21 35.83

35.45

1'621'800 -

1'626'599

135'150 -

135'549.95

750.83 -

753.05

38.93

37.19

36.82 36.44 36.06 35.68

35.30

37.40

37.18 36.97 36.76 36.55

36.33

36.98

36.60 36.22 35.85

35.47

1'626'600 -

1'631'399

135'550 -

135'949.95

753.06 -

755.27

38.94

37.21

36.83 36.45 36.08 35.70

35.32

37.41

37.20 36.99 36.78 36.56

36.35

37.00

36.62 36.24 35.86

35.49

1'631'400 -

1'636'199

135'950 -

136'349.95

755.28 -

757.49

38.95

37.22

36.85 36.47 36.09 35.72

35.34

37.42

37.21 37.00 36.79 36.58

36.37

37.01

36.64 36.26 35.88

35.51

1'636'200 -

1'640'999

136'350 -

136'749.95

757.50 -

759.71

38.96

37.24

36.86 36.49 36.11 35.74

35.36

37.44

37.23 37.02 36.81 36.60

36.39

37.03

36.65 36.28 35.90

35.53

1'641'000 -

1'645'799

136'750 -

137'149.95

759.72 -

761.93

38.97

37.25

36.88 36.51 36.13 35.76

35.38

37.45

37.24 37.03 36.82 36.61

36.40

37.04

36.67 36.30 35.92

35.55

1'645'800 -

1'650'599

137'150 -

137'549.95

761.94 -

764.16

38.98

37.27

36.90 36.52 36.15 35.77

35.40

37.46

37.26 37.05 36.84 36.63

36.42

37.06

36.69 36.31 35.94

35.57

1'650'600 -

1'655'399

137'550 -

137'949.95

764.17 -

766.38

38.99

37.28

36.91 36.54 36.17 35.79

35.42

37.48

37.27 37.06 36.85 36.65

36.44

37.07

36.70 36.33 35.96

35.59

1'655'400 -

1'660'199

137'950 -

138'349.95

766.39 -

768.60

39.00

37.30

36.93 36.56 36.18 35.81

35.44

37.49

37.29 37.08 36.87 36.66

36.45

37.09

36.72 36.35 35.98

35.60

1'660'200 -

1'664'999

138'350 -

138'749.95

768.61 -

770.82

39.01

37.31

36.94 36.57 36.20 35.83

35.46

37.51

37.30 37.09 36.89 36.68

36.47

37.10

36.73 36.36 35.99

35.62

1'665'000 -

1'669'799

138'750 -

139'149.95

770.83 -

773.05

39.02

37.33

36.96 36.59 36.22 35.85

35.48

37.52

37.31 37.11 36.90 36.69

36.49

37.12

36.75 36.38 36.01

35.64

1'669'800 -

1'674'599

139'150 -

139'549.95

773.06 -

775.27

39.03

37.34

36.97 36.60 36.24 35.87

35.50

37.53

37.33 37.12 36.92 36.71

36.50

37.13

36.77 36.40 36.03

35.66

1'674'600 -

1'679'399

139'550 -

139'949.95

775.28 -

777.49

39.04

37.35

36.99 36.62 36.25 35.89

35.52

37.55

37.34 37.14 36.93 36.73

36.52

37.15

36.78 36.41 36.05

35.68

1'679'400 -

1'684'199

139'950 -

140'349.95

777.50 -

779.71

39.05

37.37

37.00 36.64 36.27 35.90

35.54

37.56

37.36 37.15 36.95 36.74

36.54

37.16

36.80 36.43 36.07

35.70

1'684'200 -

1'688'999

140'350 -

140'749.95

779.72 -

781.93

39.06

37.38

37.02 36.65 36.29 35.92

35.56

37.57

37.37 37.17 36.96 36.76

36.55

37.18

36.81 36.45 36.08

35.72

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 22

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

1'689'000 -

1'693'799

140'750 -

141'149.95

781.94 -

784.16

39.06

37.40

37.03 36.67 36.31 35.94

35.58

37.59

37.38 37.18 36.98 36.77

36.57

37.19

36.83 36.46 36.10

35.74

1'693'800 -

1'698'599

141'150 -

141'549.95

784.17 -

786.38

39.07

37.41

37.05 36.69 36.32 35.96

35.60

37.60

37.40 37.19 36.99 36.79

36.58

37.21

36.84 36.48 36.12

35.76

1'698'600 -

1'703'399

141'550 -

141'949.95

786.39 -

788.60

39.08

37.42

37.06 36.70 36.34 35.98

35.62

37.61

37.41 37.21 37.01 36.80

36.60

37.22

36.86 36.50 36.14

35.77

1'703'400 -

1'708'199

141'950 -

142'349.95

788.61 -

790.82

39.09

37.44

37.08 36.72 36.36 36.00

35.63

37.62

37.42 37.22 37.02 36.82

36.62

37.24

36.88 36.51 36.15

35.79

1'708'200 -

1'712'999

142'350 -

142'749.95

790.83 -

793.05

39.10

37.45

37.09 36.73 36.37 36.01

35.65

37.64

37.44 37.24 37.03 36.83

36.63

37.25

36.89 36.53 36.17

35.81

1'713'000 -

1'717'799

142'750 -

143'149.95

793.06 -

795.27

39.11

37.46

37.11 36.75 36.39 36.03

35.67

37.65

37.45 37.25 37.05 36.85

36.65

37.26

36.90 36.55 36.19

35.83

1'717'800 -

1'722'599

143'150 -

143'549.95

795.28 -

797.49

39.12

37.48

37.12 36.76 36.41 36.05

35.69

37.66

37.46 37.26 37.06 36.86

36.66

37.28

36.92 36.56 36.20

35.85

1'722'600 -

1'727'399

143'550 -

143'949.95

797.50 -

799.71

39.13

37.49

37.13 36.78 36.42 36.06

35.71

37.68

37.48 37.28 37.08 36.88

36.68

37.29

36.93 36.58 36.22

35.86

1'727'400 -

1'732'199

143'950 -

144'349.95

799.72 -

801.93

39.14

37.51

37.15 36.79 36.44 36.08

35.73

37.69

37.49 37.29 37.09 36.89

36.69

37.31

36.95 36.59 36.24

35.88

1'732'200 -

1'736'999

144'350 -

144'749.95

801.94 -

804.16

39.14

37.52

37.16 36.81 36.45 36.10

35.74

37.70

37.50 37.30 37.11 36.91

36.71

37.32

36.96 36.61 36.25

35.90

1'737'000 -

1'741'799

144'750 -

145'149.95

804.17 -

806.38

39.15

37.53

37.18 36.82 36.47 36.12

35.76

37.71

37.52 37.32 37.12 36.92

36.73

37.33

36.98 36.63 36.27

35.92

1'741'800 -

1'746'599

145'150 -

145'549.95

806.39 -

808.60

39.16

37.54

37.19 36.84 36.49 36.13

35.78

37.72

37.53 37.33 37.13 36.94

36.74

37.35

36.99 36.64 36.29

35.94

1'746'600 -

1'751'399

145'550 -

145'949.95

808.61 -

810.82

39.17

37.56

37.21 36.85 36.50 36.15

35.80

37.74

37.54 37.35 37.15 36.95

36.76

37.36

37.01 36.66 36.30

35.95

1'751'400 -

1'756'199

145'950 -

146'349.95

810.83 -

813.05

39.18

37.57

37.22 36.87 36.52 36.17

35.82

37.75

37.55 37.36 37.16 36.97

36.77

37.37

37.02 36.67 36.32

35.97

1'756'200 -

1'760'999

146'350 -

146'749.95

813.06 -

815.27

39.19

37.58

37.23 36.88 36.53 36.18

35.83

37.76

37.57 37.37 37.18 36.98

36.79

37.39

37.04 36.69 36.34

35.99

1'761'000 -

1'765'799

146'750 -

147'149.95

815.28 -

817.49

39.20

37.60

37.25 36.90 36.55 36.20

35.85

37.77

37.58 37.39 37.19 37.00

36.80

37.40

37.05 36.70 36.35

36.00

1'765'800 -

1'770'599

147'150 -

147'549.95

817.50 -

819.71

39.20

37.61

37.26 36.91 36.56 36.22

35.87

37.79

37.59 37.40 37.20 37.01

36.81

37.41

37.07 36.72 36.37

36.02

1'770'600 -

1'775'399

147'550 -

147'949.95

819.72 -

821.93

39.21

37.62

37.27 36.93 36.58 36.23

35.89

37.80

37.60 37.41 37.22 37.02

36.83

37.43

37.08 36.73 36.39

36.04

1'775'400 -

1'780'199

147'950 -

148'349.95

821.94 -

824.16

39.22

37.63

37.29 36.94 36.60 36.25

35.90

37.81

37.62 37.42 37.23 37.04

36.84

37.44

37.09 36.75 36.40

36.06

1'780'200 -

1'784'999

148'350 -

148'749.95

824.17 -

826.38

39.23

37.65

37.30 36.96 36.61 36.27

35.92

37.82

37.63 37.44 37.25 37.05

36.86

37.45

37.11 36.76 36.42

36.07

1'785'000 -

1'789'799

148'750 -

149'149.95

826.39 -

828.60

39.24

37.66

37.31 36.97 36.63 36.28

35.94

37.83

37.64 37.45 37.26 37.07

36.87

37.47

37.12 36.78 36.43

36.09

1'789'800 -

1'794'599

149'150 -

149'549.95

828.61 -

830.82

39.25

37.67

37.33 36.99 36.64 36.30

35.95

37.84

37.65 37.46 37.27 37.08

36.89

37.48

37.14 36.79 36.45

36.11

1'794'600 -

1'799'399

149'550 -

149'949.95

830.83 -

833.05

39.25

37.68

37.34 37.00 36.66 36.31

35.97

37.86

37.67 37.48 37.28 37.09

36.90

37.49

37.15 36.81 36.46

36.12

1'799'400 -

1'804'199

149'950 -

150'349.95

833.06 -

835.27

39.26

37.70

37.35 37.01 36.67 36.33

35.99

37.87

37.68 37.49 37.30 37.11

36.92

37.50

37.16 36.82 36.48

36.14

1'804'200 -

1'808'999

150'350 -

150'749.95

835.28 -

837.49

39.27

37.71

37.37 37.03 36.69 36.35

36.01

37.88

37.69 37.50 37.31 37.12

36.93

37.52

37.18 36.84 36.50

36.15

1'809'000 -

1'813'799

150'750 -

151'149.95

837.50 -

839.71

39.28

37.72

37.38 37.04 36.70 36.36

36.02

37.89

37.70 37.51 37.32 37.13

36.94

37.53

37.19 36.85 36.51

36.17

1'813'800 -

1'818'599

151'150 -

151'549.95

839.72 -

841.93

39.29

37.73

37.39 37.06 36.72 36.38

36.04

37.90

37.71 37.53 37.34 37.15

36.96

37.54

37.20 36.86 36.53

36.19

1'818'600 -

1'823'399

151'550 -

151'949.95

841.94 -

844.16

39.29

37.74

37.41 37.07 36.73 36.39

36.05

37.91

37.73 37.54 37.35 37.16

36.97

37.55

37.22 36.88 36.54

36.20

1'823'400 -

1'828'199

151'950 -

152'349.95

844.17 -

846.38

39.30

37.76

37.42 37.08 36.75 36.41

36.07

37.93

37.74 37.55 37.36 37.18

36.99

37.57

37.23 36.89 36.56

36.22

1'828'200 -

1'832'999

152'350 -

152'749.95

846.39 -

848.60

39.31

37.77

37.43 37.10 36.76 36.42

36.09

37.94

37.75 37.56 37.38 37.19

37.00

37.58

37.24 36.91 36.57

36.23

1'833'000 -

1'837'799

152'750 -

153'149.95

848.61 -

850.82

39.32

37.78

37.44 37.11 36.77 36.44

36.10

37.95

37.76 37.58 37.39 37.20

37.01

37.59

37.26 36.92 36.59

36.25

1'837'800 -

1'842'599

153'150 -

153'549.95

850.83 -

853.05

39.32

37.79

37.46 37.12 36.79 36.45

36.12

37.96

37.77 37.59 37.40 37.21

37.03

37.60

37.27 36.94 36.60

36.27

1'842'600 -

1'847'399

153'550 -

153'949.95

853.06 -

855.27

39.33

37.80

37.47 37.14 36.80 36.47

36.14

37.97

37.78 37.60 37.41 37.23

37.04

37.62

37.28 36.95 36.62

36.28

1'847'400 -

1'852'199

153'950 -

154'349.95

855.28 -

857.49

39.34

37.82

37.48 37.15 36.82 36.48

36.15

37.98

37.80 37.61 37.43 37.24

37.06

37.63

37.30 36.96 36.63

36.30

1'852'200 -

1'856'999

154'350 -

154'749.95

857.50 -

859.71

39.35

37.83

37.49 37.16 36.83 36.50

36.17

37.99

37.81 37.62 37.44 37.25

37.07

37.64

37.31 36.98 36.64

36.31

1'857'000 -

1'861'799

154'750 -

155'149.95

859.72 -

861.93

39.36

37.84

37.51 37.18 36.85 36.51

36.18

38.00

37.82 37.64 37.45 37.27

37.08

37.65

37.32 36.99 36.66

36.33

1'861'800 -

1'866'599

155'150 -

155'549.95

861.94 -

864.16

39.36

37.85

37.52 37.19 36.86 36.53

36.20

38.01

37.83 37.65 37.46 37.28

37.10

37.66

37.33 37.00 36.67

36.34

1'866'600 -

1'871'399

155'550 -

155'949.95

864.17 -

866.38

39.37

37.86

37.53 37.20 36.87 36.54

36.21

38.02

37.84 37.66 37.48 37.29

37.11

37.68

37.35 37.02 36.69

36.36

1'871'400 -

1'876'199

155'950 -

156'349.95

866.39 -

868.60

39.38

37.87

37.54 37.22 36.89 36.56

36.23

38.03

37.85 37.67 37.49 37.30

37.12

37.69

37.36 37.03 36.70

36.37

1'876'200 -

1'880'999

156'350 -

156'749.95

868.61 -

870.82

39.38

37.88

37.56 37.23 36.90 36.57

36.25

38.04

37.86 37.68 37.50 37.32

37.13

37.70

37.37 37.04 36.72

36.39

1'881'000 -

1'885'799

156'750 -

157'149.95

870.83 -

873.05

39.39

37.89

37.57 37.24 36.91 36.59

36.26

38.06

37.87 37.69 37.51 37.33

37.15

37.71

37.38 37.06 36.73

36.40

1'885'800 -

1'890'599

157'150 -

157'549.95

873.06 -

875.27

39.40

37.91

37.58 37.25 36.93 36.60

36.28

38.07

37.89 37.70 37.52 37.34

37.16

37.72

37.40 37.07 36.75

36.42

1'890'600 -

1'895'399

157'550 -

157'949.95

875.28 -

877.49

39.41

37.92

37.59 37.27 36.94 36.62

36.29

38.08

37.90 37.72 37.54 37.36

37.17

37.73

37.41 37.08 36.76

36.43

1'895'400 -

1'900'199

157'950 -

158'349.95

877.50 -

879.71

39.41

37.93

37.60 37.28 36.96 36.63

36.31

38.09

37.91 37.73 37.55 37.37

37.19

37.75

37.42 37.10 36.77

36.45

1'900'200 -

1'904'999

158'350 -

158'749.95

879.72 -

881.93

39.42

37.94

37.62 37.29 36.97 36.65

36.32

38.10

37.92 37.74 37.56 37.38

37.20

37.76

37.43 37.11 36.79

36.46

1'905'000 -

1'909'799

158'750 -

159'149.95

881.94 -

884.16

39.43

37.95

37.63 37.30 36.98 36.66

36.34

38.11

37.93 37.75 37.57 37.39

37.21

37.77

37.45 37.12 36.80

36.48

1'909'800 -

1'914'599

159'150 -

159'549.95

884.17 -

886.38

39.44

37.96

37.64 37.32 37.00 36.67

36.35

38.12

37.94 37.76 37.58 37.40

37.23

37.78

37.46 37.14 36.81

36.49

1'914'600 -

1'919'399

159'550 -

159'949.95

886.39 -

888.60

39.44

37.97

37.65 37.33 37.01 36.69

36.37

38.13

37.95 37.77 37.59 37.42

37.24

37.79

37.47 37.15 36.83

36.51

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 23

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

1'919'400 -

1'924'199

159'950 -

160'349.95

888.61 - 890.82

39.45

37.98

37.66 37.34 37.02 36.70

36.38

38.14

37.96 37.78 37.61 37.43

37.25

37.80

37.48 37.16 36.84

36.52

1'924'200 -

1'928'999

160'350 -

160'749.95

890.83 - 893.05

39.46

37.99

37.67 37.35 37.04 36.72

36.40

38.15

37.97 37.80 37.62 37.44

37.26

37.81

37.49 37.18 36.86

36.54

1'929'000 -

1'933'799

160'750 -

161'149.95

893.06 - 895.27

39.46

38.00

37.69 37.37 37.05 36.73

36.41

38.16

37.98 37.81 37.63 37.45

37.27

37.82

37.51 37.19 36.87

36.55

1'933'800 -

1'938'599

161'150 -

161'549.95

895.28 - 897.49

39.47

38.01

37.70 37.38 37.06 36.74

36.43

38.17

37.99 37.82 37.64 37.46

37.29

37.84

37.52 37.20 36.88

36.56

1'938'600 -

1'943'399

161'550 -

161'949.95

897.50 - 899.71

39.48

38.03

37.71 37.39 37.07 36.76

36.44

38.18

38.00 37.83 37.65 37.48

37.30

37.85

37.53 37.21 36.90

36.58

1'943'400 -

1'948'199

161'950 -

162'349.95

899.72 - 901.93

39.49

38.04

37.72 37.40 37.09 36.77

36.45

38.19

38.01 37.84 37.66 37.49

37.31

37.86

37.54 37.23 36.91

36.59

1'948'200 -

1'952'999

162'350 -

162'749.95

901.94 - 904.16

39.49

38.05

37.73 37.42 37.10 36.78

36.47

38.20

38.02 37.85 37.67 37.50

37.32

37.87

37.55 37.24 36.92

36.61

1'953'000 -

1'957'799

162'750 -

163'149.95

904.17 - 906.38

39.50

38.06

37.74 37.43 37.11 36.80

36.48

38.21

38.03 37.86 37.69 37.51

37.34

37.88

37.56 37.25 36.94

36.62

1'957'800 -

1'962'599

163'150 -

163'549.95

906.39 - 908.60

39.51

38.07

37.75 37.44 37.12 36.81

36.50

38.22

38.04 37.87 37.70 37.52

37.35

37.89

37.58 37.26 36.95

36.63

1'962'600 -

1'967'399

163'550 -

163'949.95

908.61 - 910.82

39.51

38.08

37.76 37.45 37.14 36.82

36.51

38.23

38.05 37.88 37.71 37.53

37.36

37.90

37.59 37.27 36.96

36.65

1'967'400 -

1'972'199

163'950 -

164'349.95

910.83 - 913.05

39.52

38.09

37.78 37.46 37.15 36.84

36.53

38.24

38.07 37.89 37.72 37.55

37.37

37.91

37.60 37.29 36.97

36.66

1'972'200 -

1'976'999

164'350 -

164'749.95

913.06 - 915.27

39.53

38.10

37.79 37.47 37.16 36.85

36.54

38.25

38.08 37.90 37.73 37.56

37.38

37.92

37.61 37.30 36.99

36.68

1'977'000 -

1'981'799

164'750 -

165'149.95

915.28 - 917.49

39.53

38.11

37.80 37.49 37.18 36.86

36.55

38.26

38.09 37.91 37.74 37.57

37.40

37.93

37.62 37.31 37.00

36.69

1'981'800 -

1'986'599

165'150 -

165'549.95

917.50 - 919.71

39.54

38.12

37.81 37.50 37.19 36.88

36.57

38.27

38.10 37.92 37.75 37.58

37.41

37.94

37.63 37.32 37.01

36.70

1'986'600 -

1'991'399

165'550 -

165'949.95

919.72 - 921.93

39.55

38.13

37.82 37.51 37.20 36.89

36.58

38.28

38.11 37.93 37.76 37.59

37.42

37.95

37.64 37.34 37.03

36.72

1'991'400 -

1'996'199

165'950 -

166'349.95

921.94 - 924.16

39.55

38.14

37.83 37.52 37.21 36.90

36.59

38.29

38.12 37.94 37.77 37.60

37.43

37.96

37.66 37.35 37.04

36.73

1'996'200 -

2'000'999

166'350 -

166'749.95

924.17 - 926.38

39.56

38.15

37.84 37.53 37.22 36.92

36.61

38.29

38.12 37.95 37.78 37.61

37.44

37.97

37.67 37.36 37.05

36.74

2'001'000 -

2'010'599

166'750 -

167'549.95

926.39 - 930.82

39.57

38.16

37.86 37.55 37.24 36.94

36.63

38.31

38.14 37.97 37.80 37.63

37.46

37.99

37.68 37.38 37.07

36.76

2'010'600 -

2'020'199

167'550 -

168'349.95

930.83 - 935.27

39.58

38.18

37.88 37.57 37.27 36.96

36.66

38.33

38.16 37.99 37.82 37.65

37.48

38.01

37.71 37.40 37.09

36.79

2'020'200 -

2'029'799

168'350 -

169'149.95

935.28 - 939.71

39.59

38.20

37.90 37.59 37.29 36.99

36.68

38.35

38.18 38.01 37.84 37.67

37.51

38.03

37.73 37.42 37.12

36.82

2'029'800 -

2'039'399

169'150 -

169'949.95

939.72 - 944.16

39.61

38.22

37.92 37.62 37.31 37.01

36.71

38.36

38.20 38.03 37.86 37.70

37.53

38.05

37.75 37.45 37.14

36.84

2'039'400 -

2'048'999

169'950 -

170'749.95

944.17 - 948.60

39.62

38.24

37.94 37.64 37.34 37.04

36.73

38.38

38.22 38.05 37.88 37.72

37.55

38.07

37.77 37.47 37.17

36.87

2'049'000 -

2'058'599

170'750 -

171'549.95

948.61 - 953.05

39.63

38.26

37.96 37.66 37.36 37.06

36.76

38.40

38.24 38.07 37.90 37.74

37.57

38.09

37.79 37.49 37.19

36.89

2'058'600 -

2'068'199

171'550 -

172'349.95

953.06 - 957.49

39.64

38.28

37.98 37.68 37.38 37.08

36.79

38.42

38.25 38.09 37.92 37.76

37.59

38.11

37.81 37.51 37.22

36.92

2'068'200 -

2'077'799

172'350 -

173'149.95

957.50 - 961.93

39.66

38.30

38.00 37.70 37.41 37.11

36.81

38.44

38.27 38.11 37.94 37.78

37.62

38.13

37.83 37.54 37.24

36.94

2'077'800 -

2'087'399

173'150 -

173'949.95

961.94 - 966.38

39.67

38.31

38.02 37.72 37.43 37.13

36.84

38.45

38.29 38.13 37.96 37.80

37.64

38.15

37.85 37.56 37.26

36.97

2'087'400 -

2'096'999

173'950 -

174'749.95

966.39 - 970.82

39.68

38.33

38.04 37.74 37.45 37.16

36.86

38.47

38.31 38.15 37.98 37.82

37.66

38.17

37.87 37.58 37.28

36.99

2'097'000 -

2'106'599

174'750 -

175'549.95

970.83 - 975.27

39.69

38.35

38.06 37.77 37.47 37.18

36.89

38.49

38.33 38.16 38.00 37.84

37.68

38.19

37.89 37.60 37.31

37.02

2'106'600 -

2'116'199

175'550 -

176'349.95

975.28 - 979.71

39.70

38.37

38.08 37.79 37.49 37.20

36.91

38.50

38.34 38.18 38.02 37.86

37.70

38.20

37.91 37.62 37.33

37.04

2'116'200 -

2'125'799

176'350 -

177'149.95

979.72 - 984.16

39.72

38.39

38.10 37.81 37.52 37.23

36.94

38.52

38.36 38.20 38.04 37.88

37.72

38.22

37.93 37.64 37.35

37.06

2'125'800 -

2'135'399

177'150 -

177'949.95

984.17 - 988.60

39.73

38.40

38.12 37.83 37.54 37.25

36.96

38.54

38.38 38.22 38.06 37.90

37.74

38.24

37.95 37.66 37.38

37.09

2'135'400 -

2'144'999

177'950 -

178'749.95

988.61 - 993.05

39.74

38.42

38.13 37.85 37.56 37.27

36.98

38.55

38.40 38.24 38.08 37.92

37.76

38.26

37.97 37.68 37.40

37.11

2'145'000 -

2'154'599

178'750 -

179'549.95

993.06 - 997.49

39.75

38.44

38.15 37.87 37.58 37.29

37.01

38.57

38.41 38.26 38.10 37.94

37.78

38.28

37.99 37.71 37.42

37.13

2'154'600 -

2'164'199

179'550 -

180'349.95

997.50 - 1'001.93

39.76

38.46

38.17 37.89 37.60 37.32

37.03

38.59

38.43 38.27 38.12 37.96

37.80

38.30

38.01 37.73 37.44

37.16

2'164'200 -

2'173'799

180'350 -

181'149.95

1'001.94 - 1'006.38

39.77

38.47

38.19 37.90 37.62 37.34

37.05

38.60

38.45 38.29 38.13 37.98

37.82

38.31

38.03 37.75 37.46

37.18

2'173'800 -

2'183'399

181'150 -

181'949.95

1'006.39 - 1'010.82

39.78

38.49

38.21 37.92 37.64 37.36

37.08

38.62

38.46 38.31 38.15 38.00

37.84

38.33

38.05 37.77 37.48

37.20

2'183'400 -

2'192'999

181'950 -

182'749.95

1'010.83 - 1'015.27

39.79

38.51

38.22 37.94 37.66 37.38

37.10

38.63

38.48 38.33 38.17 38.02

37.86

38.35

38.07 37.79 37.50

37.22

2'193'000 -

2'202'599

182'750 -

183'549.95

1'015.28 - 1'019.71

39.81

38.52

38.24 37.96 37.68 37.40

37.12

38.65

38.50 38.34 38.19 38.03

37.88

38.37

38.09 37.81 37.53

37.25

2'202'600 -

2'212'199

183'550 -

184'349.95

1'019.72 - 1'024.16

39.82

38.54

38.26 37.98 37.70 37.42

37.14

38.67

38.51 38.36 38.21 38.05

37.90

38.38

38.10 37.82 37.55

37.27

2'212'200 -

2'221'799

184'350 -

185'149.95

1'024.17 - 1'028.60

39.83

38.56

38.28 38.00 37.72 37.44

37.17

38.68

38.53 38.38 38.22 38.07

37.92

38.40

38.12 37.84 37.57

37.29

2'221'800 -

2'231'399

185'150 -

185'949.95

1'028.61 - 1'033.05

39.84

38.57

38.29 38.02 37.74 37.47

37.19

38.70

38.55 38.39 38.24 38.09

37.94

38.42

38.14 37.86 37.59

37.31

2'231'400 -

2'240'999

185'950 -

186'749.95

1'033.06 - 1'037.49

39.85

38.59

38.31 38.04 37.76 37.49

37.21

38.71

38.56 38.41 38.26 38.11

37.96

38.43

38.16 37.88 37.61

37.33

2'241'000 -

2'250'599

186'750 -

187'549.95

1'037.50 - 1'041.93

39.86

38.60

38.33 38.05 37.78 37.51

37.23

38.73

38.58 38.43 38.28 38.12

37.97

38.45

38.17 37.90 37.63

37.35

2'250'600 -

2'260'199

187'550 -

188'349.95

1'041.94 - 1'046.38

39.87

38.62

38.35 38.07 37.80 37.53

37.25

38.74

38.59 38.44 38.29 38.14

37.99

38.47

38.19 37.92 37.65

37.37

2'260'200 -

2'269'799

188'350 -

189'149.95

1'046.39 - 1'050.82

39.88

38.63

38.36 38.09 37.82 37.55

37.28

38.76

38.61 38.46 38.31 38.16

38.01

38.48

38.21 37.94 37.67

37.39

2'269'800 -

2'279'399

189'150 -

189'949.95

1'050.83 - 1'055.27

39.89

38.65

38.38 38.11 37.84 37.57

37.30

38.77

38.62 38.47 38.33 38.18

38.03

38.50

38.23 37.96 37.69

37.42

2'279'400 -

2'288'999

189'950 -

190'749.95

1'055.28 - 1'059.71

39.90

38.66

38.40 38.13 37.86 37.59

37.32

38.79

38.64 38.49 38.34 38.19

38.05

38.51

38.24 37.97 37.71

37.44

2'289'000 -

2'298'599

190'750 -

191'549.95

1'059.72 - 1'064.16

39.91

38.68

38.41 38.14 37.88 37.61

37.34

38.80

38.65 38.51 38.36 38.21

38.06

38.53

38.26 37.99 37.72

37.46

Barème Impôt Source 2024 - République et Canton de Genève - novembre

2023

Page 24

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

2'298'600 -

2'308'199

191'550 -

192'349.95

1'064.17 - 1'068.60

39.92

38.70

38.43 38.16 37.89 37.63

37.36

38.81

38.67 38.52 38.37 38.23

38.08

38.55

38.28 38.01 37.74

37.48

2'308'200 -

2'317'799

192'350 -

193'149.95

1'068.61 - 1'073.05

39.93

38.71

38.44 38.18 37.91 37.65

37.38

38.83

38.68 38.54 38.39 38.24

38.10

38.56

38.29 38.03 37.76

37.50

2'317'800 -

2'327'399

193'150 -

193'949.95

1'073.06 - 1'077.49

39.94

38.72

38.46 38.19 37.93 37.66

37.40

38.84

38.70 38.55 38.41 38.26

38.12

38.58

38.31 38.05 37.78

37.52

2'327'400 -

2'336'999

193'950 -

194'749.95

1'077.50 - 1'081.93

39.95

38.74

38.48 38.21 37.95 37.68

37.42

38.86

38.71 38.57 38.42 38.28

38.13

38.59

38.33 38.06 37.80

37.54

2'337'000 -

2'346'599

194'750 -

195'549.95

1'081.94 - 1'086.38

39.96

38.75

38.49 38.23 37.97 37.70

37.44

38.87

38.73 38.58 38.44 38.29

38.15

38.61

38.34 38.08 37.82

37.55

2'346'600 -

2'356'199

195'550 -

196'349.95

1'086.39 - 1'090.82

39.97

38.77

38.51 38.24 37.98 37.72

37.46

38.88

38.74 38.60 38.45 38.31

38.17

38.62

38.36 38.10 37.84

37.57

2'356'200 -

2'365'799

196'350 -

197'149.95

1'090.83 - 1'095.27

39.98

38.78

38.52 38.26 38.00 37.74

37.48

38.90

38.76 38.61 38.47 38.33

38.18

38.64

38.38 38.11 37.85

37.59

2'365'800 -

2'375'399

197'150 -

197'949.95

1'095.28 - 1'099.71

39.99

38.80

38.54 38.28 38.02 37.76

37.50

38.91

38.77 38.63 38.48 38.34

38.20

38.65

38.39 38.13 37.87

37.61

2'375'400 -

2'384'999

197'950 -

198'749.95

1'099.72 - 1'104.16

40.00

38.81

38.55 38.29 38.04 37.78

37.52

38.93

38.78 38.64 38.50 38.36

38.22

38.67

38.41 38.15 37.89

37.63

2'385'000 -

2'394'599

198'750 -

199'549.95

1'104.17 - 1'108.60

40.00

38.82

38.57 38.31 38.05 37.79

37.54

38.94

38.80 38.66 38.52 38.37

38.23

38.68

38.42 38.17 37.91

37.65

2'394'600 -

2'404'199

199'550 -

200'349.95

1'108.61 - 1'113.05

40.01

38.84

38.58 38.33 38.07 37.81

37.56

38.95

38.81 38.67 38.53 38.39

38.25

38.69

38.44 38.18 37.92

37.67

2'404'200 -

2'413'799

200'350 -

201'149.95

1'113.06 - 1'117.49

40.02

38.85

38.60 38.34 38.09 37.83

37.57

38.96

38.82 38.68 38.54 38.40

38.26

38.71

38.45 38.20 37.94

37.69

2'413'800 -

2'423'399

201'150 -

201'949.95

1'117.50 - 1'121.93

40.03

38.87

38.61 38.36 38.10 37.85

37.59

38.98

38.84 38.70 38.56 38.42

38.28

38.72

38.47 38.21 37.96

37.71

2'423'400 -

2'432'999

201'950 -

202'749.95

1'121.94 - 1'126.38

40.04

38.88

38.63 38.37 38.12 37.87

37.61

38.99

38.85 38.71 38.57 38.44

38.30

38.74

38.48 38.23 37.98

37.72

2'433'000 -

2'442'599

202'750 -

203'549.95

1'126.39 - 1'130.82

40.05

38.89

38.64 38.39 38.14 37.88

37.63

39.00

38.87 38.73 38.59 38.45

38.31

38.75

38.50 38.25 37.99

37.74

2'442'600 -

2'452'199

203'550 -

204'349.95

1'130.83 - 1'135.27

40.06

38.91

38.65 38.40 38.15 37.90

37.65

39.02

38.88 38.74 38.60 38.47

38.33

38.76

38.51 38.26 38.01

37.76

2'452'200 -

2'461'799

204'350 -

205'149.95

1'135.28 - 1'139.71

40.07

38.92

38.67 38.42 38.17 37.92

37.67

39.03

38.89 38.75 38.62 38.48

38.34

38.78

38.53 38.28 38.03

37.78

2'461'800 -

2'471'399

205'150 -

205'949.95

1'139.72 - 1'144.16

40.08

38.93

38.68 38.43 38.18 37.93

37.68

39.04

38.90 38.77 38.63 38.49

38.36

38.79

38.54 38.29 38.04

37.79

2'471'400 -

2'480'999

205'950 -

206'749.95

1'144.17 - 1'148.60

40.08

38.94

38.70 38.45 38.20 37.95

37.70

39.05

38.92 38.78 38.65 38.51

38.37

38.81

38.56 38.31 38.06

37.81

2'481'000 -

2'490'599

206'750 -

207'549.95

1'148.61 - 1'153.05

40.09

38.96

38.71 38.46 38.22 37.97

37.72

39.07

38.93 38.79 38.66 38.52

38.39

38.82

38.57 38.32 38.08

37.83

2'490'600 -

2'500'199

207'550 -

208'349.95

1'153.06 - 1'157.49

40.10

38.97

38.72 38.48 38.23 37.98

37.74

39.08

38.94 38.81 38.67 38.54

38.40

38.83

38.59 38.34 38.09

37.85

2'500'200 -

2'509'799

208'350 -

209'149.95

1'157.50 - 1'161.93

40.11

38.98

38.74 38.49 38.25 38.00

37.76

39.09

38.96 38.82 38.69 38.55

38.42

38.85

38.60 38.35 38.11

37.86

2'509'800 -

2'519'399

209'150 -

209'949.95

1'161.94 - 1'166.38

40.12

39.00

38.75 38.51 38.26 38.02

37.77

39.10

38.97 38.83 38.70 38.57

38.43

38.86

38.61 38.37 38.12

37.88

2'519'400 -

2'528'999

209'950 -

210'749.95

1'166.39 - 1'170.82

40.13

39.01

38.76 38.52 38.28 38.03

37.79

39.11

38.98 38.85 38.71 38.58

38.45

38.87

38.63 38.38 38.14

37.90

2'529'000 -

2'538'599

210'750 -

211'549.95

1'170.83 - 1'175.27

40.13

39.02

38.78 38.54 38.29 38.05

37.81

39.13

38.99 38.86 38.73 38.59

38.46

38.88

38.64 38.40 38.16

37.91

2'538'600 -

2'548'199

211'550 -

212'349.95

1'175.28 - 1'179.71

40.14

39.03

38.79 38.55 38.31 38.07

37.82

39.14

39.01 38.87 38.74 38.61

38.48

38.90

38.66 38.41 38.17

37.93

2'548'200 -

2'557'799

212'350 -

213'149.95

1'179.72 - 1'184.16

40.15

39.05

38.80 38.56 38.32 38.08

37.84

39.15

39.02 38.89 38.75 38.62

38.49

38.91

38.67 38.43 38.19

37.95

2'557'800 -

2'567'399

213'150 -

213'949.95

1'184.17 - 1'188.60

40.16

39.06

38.82 38.58 38.34 38.10

37.86

39.16

39.03 38.90 38.77 38.64

38.50

38.92

38.68 38.44 38.20

37.96

2'567'400 -

2'576'999

213'950 -

214'749.95

1'188.61 - 1'193.05

40.17

39.07

38.83 38.59 38.35 38.11

37.87

39.17

39.04 38.91 38.78 38.65

38.52

38.94

38.70 38.46 38.22

37.98

2'577'000 -

2'586'599

214'750 -

215'549.95

1'193.06 - 1'197.49

40.17

39.08

38.84 38.60 38.37 38.13

37.89

39.18

39.05 38.92 38.79 38.66

38.53

38.95

38.71 38.47 38.23

37.99

2'586'600 -

2'596'199

215'550 -

216'349.95

1'197.50 - 1'201.93

40.18

39.09

38.86 38.62 38.38 38.14

37.91

39.19

39.07 38.94 38.81 38.68

38.55

38.96

38.72 38.49 38.25

38.01

2'596'200 -

2'605'799

216'350 -

217'149.95

1'201.94 - 1'206.38

40.19

39.11

38.87 38.63 38.40 38.16

37.92

39.21

39.08 38.95 38.82 38.69

38.56

38.97

38.74 38.50 38.26

38.03

2'605'800 -

2'615'399

217'150 -

217'949.95

1'206.39 - 1'210.82

40.20

39.12

38.88 38.65 38.41 38.17

37.94

39.22

39.09 38.96 38.83 38.70

38.57

38.98

38.75 38.51 38.28

38.04

2'615'400 -

2'624'999

217'950 -

218'749.95

1'210.83 - 1'215.27

40.21

39.13

38.89 38.66 38.42 38.19

37.95

39.23

39.10 38.97 38.84 38.72

38.59

39.00

38.76 38.53 38.29

38.06

2'625'000 -

2'634'599

218'750 -

219'549.95

1'215.28 - 1'219.71

40.21

39.14

38.91 38.67 38.44 38.20

37.97

39.24

39.11 38.98 38.86 38.73

38.60

39.01

38.77 38.54 38.31

38.07

2'634'600 -

2'644'199

219'550 -

220'349.95

1'219.72 - 1'224.16

40.22

39.15

38.92 38.69 38.45 38.22

37.99

39.25

39.12 39.00 38.87 38.74

38.61

39.02

38.79 38.55 38.32

38.09

2'644'200 -

2'653'799

220'350 -

221'149.95

1'224.17 - 1'228.60

40.23

39.16

38.93 38.70 38.47 38.23

38.00

39.26

39.13 39.01 38.88 38.75

38.63

39.03

38.80 38.57 38.34

38.10

2'653'800 -

2'663'399

221'150 -

221'949.95

1'228.61 - 1'233.05

40.23

39.17

38.94 38.71 38.48 38.25

38.02

39.27

39.15 39.02 38.89 38.77

38.64

39.04

38.81 38.58 38.35

38.12

2'663'400 -

2'672'999

221'950 -

222'749.95

1'233.06 - 1'237.49

40.24

39.19

38.95 38.72 38.49 38.26

38.03

39.28

39.16 39.03 38.91 38.78

38.65

39.06

38.83 38.59 38.36

38.13

2'673'000 -

2'682'599

222'750 -

223'549.95

1'237.50 - 1'241.93

40.25

39.20

38.97 38.74 38.51 38.28

38.05

39.29

39.17 39.04 38.92 38.79

38.67

39.07

38.84 38.61 38.38

38.15

2'682'600 -

2'692'199

223'550 -

224'349.95

1'241.94 - 1'246.38

40.26

39.21

38.98 38.75 38.52 38.29

38.06

39.30

39.18 39.05 38.93 38.80

38.68

39.08

38.85 38.62 38.39

38.16

2'692'200 -

2'701'799

224'350 -

225'149.95

1'246.39 - 1'250.82

40.26

39.22

38.99 38.76 38.53 38.31

38.08

39.31

39.19 39.07 38.94 38.82

38.69

39.09

38.86 38.63 38.41

38.18

2'701'800 -

2'711'399

225'150 -

225'949.95

1'250.83 - 1'255.27

40.27

39.23

39.00 38.77 38.55 38.32

38.09

39.32

39.20 39.08 38.95 38.83

38.70

39.10

38.87 38.65 38.42

38.19

2'711'400 -

2'720'999

225'950 -

226'749.95

1'255.28 - 1'259.71

40.28

39.24

39.01 38.79 38.56 38.33

38.11

39.33

39.21 39.09 38.96 38.84

38.72

39.11

38.89 38.66 38.43

38.21

2'721'000 -

2'730'599

226'750 -

227'549.95

1'259.72 - 1'264.16

40.29

39.25

39.02 38.80 38.57 38.35

38.12

39.35

39.22 39.10 38.98 38.85

38.73

39.12

38.90 38.67 38.45

38.22

2'730'600 -

2'740'199

227'550 -

228'349.95

1'264.17 - 1'268.60

40.29

39.26

39.04 38.81 38.59 38.36

38.14

39.36

39.23 39.11 38.99 38.87

38.74

39.14

38.91 38.69 38.46

38.24

2'740'200 -

2'749'799

228'350 -

229'149.95

1'268.61 - 1'273.05

40.30

39.27

39.05 38.82 38.60 38.38

38.15

39.37

39.24 39.12 39.00 38.88

38.75

39.15

38.92 38.70 38.47

38.25

2'749'800 -

2'759'399

229'150 -

229'949.95

1'273.06 - 1'277.49

40.31

39.28

39.06 38.84 38.61 38.39

38.17

39.38

39.25 39.13 39.01 38.89

38.77

39.16

38.93 38.71 38.49

38.26

Barème Impôt Source 2024 - République et Canton de Genève - novembre

2023

Page 25

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

2'759'400 -

2'768'999

229'950 -

230'749.95

1'277.50 - 1'281.93

40.31

39.29

39.07 38.85 38.63 38.40

38.18

39.39

39.26 39.14 39.02 38.90

38.78

39.17

38.95 38.72 38.50

38.28

2'769'000 -

2'778'599

230'750 -

231'549.95

1'281.94 - 1'286.38

40.32

39.30

39.08 38.86 38.64 38.42

38.19

39.40

39.27 39.15 39.03 38.91

38.79

39.18

38.96 38.74 38.51

38.29

2'778'600 -

2'788'199

231'550 -

232'349.95

1'286.39 - 1'290.82

40.33

39.31

39.09 38.87 38.65 38.43

38.21

39.41

39.28 39.16 39.04 38.92

38.80

39.19

38.97 38.75 38.53

38.30

2'788'200 -

2'797'799

232'350 -

233'149.95

1'290.83 - 1'295.27

40.33

39.32

39.10 38.88 38.66 38.44

38.22

39.41

39.30 39.18 39.06 38.94

38.82

39.20

38.98 38.76 38.54

38.32

2'797'800 -

2'807'399

233'150 -

233'949.95

1'295.28 - 1'299.71

40.34

39.33

39.11 38.89 38.67 38.46

38.24

39.42

39.31 39.19 39.07 38.95

38.83

39.21

38.99 38.77 38.55

38.33

2'807'400 -

2'816'999

233'950 -

234'749.95

1'299.72 - 1'304.16

40.35

39.34

39.13 38.91 38.69 38.47

38.25

39.43

39.32 39.20 39.08 38.96

38.84

39.22

39.00 38.78 38.56

38.35

2'817'000 -

2'826'599

234'750 -

235'549.95

1'304.17 - 1'308.60

40.35

39.35

39.14 38.92 38.70 38.48

38.26

39.44

39.33 39.21 39.09 38.97

38.85

39.23

39.01 38.80 38.58

38.36

2'826'600 -

2'836'199

235'550 -

236'349.95

1'308.61 - 1'313.05

40.36

39.36

39.15 38.93 38.71 38.49

38.28

39.45

39.34 39.22 39.10 38.98

38.86

39.24

39.02 38.81 38.59

38.37

2'836'200 -

2'845'799

236'350 -

237'149.95

1'313.06 - 1'317.49

40.37

39.37

39.16 38.94 38.72 38.51

38.29

39.46

39.35 39.23 39.11 38.99

38.87

39.25

39.04 38.82 38.60

38.39

2'845'800 -

2'855'399

237'150 -

237'949.95

1'317.50 - 1'321.93

40.37

39.38

39.17 38.95 38.74 38.52

38.30

39.47

39.36 39.24 39.12 39.00

38.89

39.26

39.05 38.83 38.61

38.40

2'855'400 -

2'864'999

237'950 -

238'749.95

1'321.94 - 1'326.38

40.38

39.39

39.18 38.96 38.75 38.53

38.32

39.48

39.36 39.25 39.13 39.01

38.90

39.27

39.06 38.84 38.63

38.41

2'865'000 -

2'874'599

238'750 -

239'549.95

1'326.39 - 1'330.82

40.39

39.40

39.19 38.97 38.76 38.54

38.33

39.49

39.37 39.26 39.14 39.02

38.91

39.28

39.07 38.85 38.64

38.42

2'874'600 -

2'884'199

239'550 -

240'349.95

1'330.83 - 1'335.27

40.39

39.41

39.20 38.98 38.77 38.56

38.34

39.50

39.38 39.27 39.15 39.04

38.92

39.29

39.08 38.86 38.65

38.44

2'884'200 -

2'893'799

240'350 -

241'149.95

1'335.28 - 1'339.71

40.40

39.42

39.21 39.00 38.78 38.57

38.36

39.51

39.39 39.28 39.16 39.05

38.93

39.30

39.09 38.88 38.66

38.45

2'893'800 -

2'903'399

241'150 -

241'949.95

1'339.72 - 1'344.16

40.40

39.43

39.22 39.01 38.79 38.58

38.37

39.52

39.40 39.29 39.17 39.06

38.94

39.31

39.10 38.89 38.68

38.46

2'903'400 -

2'912'999

241'950 -

242'749.95

1'344.17 - 1'348.60

40.41

39.44

39.23 39.02 38.81 38.59

38.38

39.53

39.41 39.30 39.18 39.07

38.95

39.32

39.11 38.90 38.69

38.48

2'913'000 -

2'922'599

242'750 -

243'549.95

1'348.61 - 1'353.05

40.42

39.45

39.24 39.03 38.82 38.61

38.40

39.54

39.42 39.31 39.19 39.08

38.96

39.33

39.12 38.91 38.70

38.49

2'922'600 -

2'932'199

243'550 -

244'349.95

1'353.06 - 1'357.49

40.42

39.46

39.25 39.04 38.83 38.62

38.41

39.55

39.43 39.32 39.20 39.09

38.97

39.34

39.13 38.92 38.71

38.50

2'932'200 -

2'941'799

244'350 -

245'149.95

1'357.50 - 1'361.93

40.43

39.47

39.26 39.05 38.84 38.63

38.42

39.55

39.44 39.33 39.21 39.10

38.98

39.35

39.14 38.93 38.72

38.51

2'941'800 -

2'951'399

245'150 -

245'949.95

1'361.94 - 1'366.38

40.43

39.48

39.27 39.06 38.85 38.64

38.43

39.56

39.45 39.34 39.22 39.11

39.00

39.36

39.15 38.94 38.73

38.53

2'951'400 -

2'960'999

245'950 -

246'749.95

1'366.39 - 1'370.82

40.44

39.49

39.28 39.07 38.86 38.65

38.45

39.57

39.46 39.35 39.23 39.12

39.01

39.37

39.16 38.95 38.75

38.54

2'961'000 -

2'970'599

246'750 -

247'549.95

1'370.83 - 1'375.27

40.45

39.50

39.29 39.08 38.87 38.67

38.46

39.58

39.47 39.35 39.24 39.13

39.02

39.38

39.17 38.96 38.76

38.55

2'970'600 -

2'980'199

247'550 -

248'349.95

1'375.28 - 1'379.71

40.45

39.51

39.30 39.09 38.88 38.68

38.47

39.59

39.48 39.36 39.25 39.14

39.03

39.39

39.18 38.98 38.77

38.56

2'980'200 -

2'989'799

248'350 -

249'149.95

1'379.72 - 1'384.16

40.46

39.51

39.31 39.10 38.90 38.69

38.48

39.60

39.49 39.37 39.26 39.15

39.04

39.40

39.19 38.99 38.78

38.57

2'989'800 -

2'999'399

249'150 -

249'949.95

1'384.17 - 1'388.60

40.46

39.52

39.32 39.11 38.91 38.70

38.50

39.61

39.49 39.38 39.27 39.16

39.05

39.41

39.20 39.00 38.79

38.59

2'999'400 -

3'008'999

249'950 -

250'749.95

1'388.61 - 1'393.05

40.47

39.53

39.33 39.12 38.92 38.71

38.51

39.61

39.50 39.39 39.28 39.17

39.06

39.42

39.21 39.01 38.80

38.60

3'009'000 -

3'028'199

250'750 -

252'349.95

1'393.06 - 1'401.93

40.48

39.54

39.34 39.14 38.93 38.73

38.53

39.63

39.52 39.41 39.30 39.18

39.07

39.43

39.23 39.02 38.82

38.61

3'028'200 -

3'047'399

252'350 -

253'949.95

1'401.94 - 1'410.82

40.49

39.56

39.36 39.16 38.95 38.75

38.55

39.64

39.53 39.42 39.31 39.20

39.09

39.45

39.25 39.04 38.84

38.64

3'047'400 -

3'066'599

253'950 -

255'549.95

1'410.83 - 1'419.71

40.50

39.58

39.38 39.18 38.98 38.77

38.57

39.66

39.55 39.44 39.33 39.22

39.11

39.47

39.26 39.06 38.86

38.66

3'066'600 -

3'085'799

255'550 -

257'149.95

1'419.72 - 1'428.60

40.51

39.60

39.40 39.20 39.00 38.80

38.60

39.68

39.57 39.46 39.35 39.24

39.13

39.48

39.28 39.08 38.88

38.68

3'085'800 -

3'104'999

257'150 -

258'749.95

1'428.61 - 1'437.49

40.52

39.61

39.41 39.22 39.02 38.82

38.62

39.69

39.58 39.48 39.37 39.26

39.15

39.50

39.30 39.10 38.90

38.71

3'105'000 -

3'124'199

258'750 -

260'349.95

1'437.50 - 1'446.38

40.53

39.63

39.43 39.23 39.04 38.84

38.64

39.71

39.60 39.49 39.39 39.28

39.17

39.52

39.32 39.12 38.93

38.73

3'124'200 -

3'143'399

260'350 -

261'949.95

1'446.39 - 1'455.27

40.55

39.65

39.45 39.25 39.06 38.86

38.66

39.72

39.62 39.51 39.40 39.30

39.19

39.54

39.34 39.14 38.95

38.75

3'143'400 -

3'162'599

261'950 -

263'549.95

1'455.28 - 1'464.16

40.56

39.66

39.47 39.27 39.08 38.88

38.69

39.74

39.63 39.53 39.42 39.32

39.21

39.55

39.36 39.16 38.97

38.77

3'162'600 -

3'181'799

263'550 -

265'149.95

1'464.17 - 1'473.05

40.57

39.68

39.48 39.29 39.10 38.90

38.71

39.75

39.65 39.54 39.44 39.33

39.23

39.57

39.37 39.18 38.99

38.79

3'181'800 -

3'200'999

265'150 -

266'749.95

1'473.06 - 1'481.93

40.58

39.69

39.50 39.31 39.11 38.92

38.73

39.77

39.66 39.56 39.46 39.35

39.25

39.58

39.39 39.20 39.01

38.81

3'201'000 -

3'220'199

266'750 -

268'349.95

1'481.94 - 1'490.82

40.59

39.71

39.52 39.32 39.13 38.94

38.75

39.78

39.68 39.58 39.47 39.37

39.26

39.60

39.41 39.22 39.03

38.83

3'220'200 -

3'239'399

268'350 -

269'949.95

1'490.83 - 1'499.71

40.60

39.72

39.53 39.34 39.15 38.96

38.77

39.80

39.70 39.59 39.49 39.39

39.28

39.62

39.43 39.24 39.05

38.85

3'239'400 -

3'258'599

269'950 -

271'549.95

1'499.72 - 1'508.60

40.61

39.74

39.55 39.36 39.17 38.98

38.79

39.81

39.71 39.61 39.51 39.40

39.30

39.63

39.44 39.25 39.06

38.87

3'258'600 -

3'277'799

271'550 -

273'149.95

1'508.61 - 1'517.49

40.62

39.75

39.57 39.38 39.19 39.00

38.81

39.83

39.73 39.62 39.52 39.42

39.32

39.65

39.46 39.27 39.08

38.90

3'277'800 -

3'296'999

273'150 -

274'749.95

1'517.50 - 1'526.38

40.63

39.77

39.58 39.39 39.21 39.02

38.83

39.84

39.74 39.64 39.54 39.44

39.34

39.66

39.48 39.29 39.10

38.91

3'297'000 -

3'316'199

274'750 -

276'349.95

1'526.39 - 1'535.27

40.64

39.78

39.60 39.41 39.22 39.04

38.85

39.86

39.76 39.65 39.55 39.45

39.35

39.68

39.49 39.31 39.12

38.93

3'316'200 -

3'335'399

276'350 -

277'949.95

1'535.28 - 1'544.16

40.65

39.80

39.61 39.43 39.24 39.06

38.87

39.87

39.77 39.67 39.57 39.47

39.37

39.69

39.51 39.32 39.14

38.95

3'335'400 -

3'354'599

277'950 -

279'549.95

1'544.17 - 1'553.05

40.66

39.81

39.63 39.44 39.26 39.08

38.89

39.88

39.78 39.68 39.59 39.49

39.39

39.71

39.52 39.34 39.16

38.97

3'354'600 -

3'373'799

279'550 -

281'149.95

1'553.06 - 1'561.93

40.66

39.83

39.64 39.46 39.28 39.09

38.91

39.90

39.80 39.70 39.60 39.50

39.40

39.72

39.54 39.36 39.17

38.99

3'373'800 -

3'392'999

281'150 -

282'749.95

1'561.94 - 1'570.82

40.67

39.84

39.66 39.48 39.29 39.11

38.93

39.91

39.81 39.71 39.62 39.52

39.42

39.74

39.56 39.37 39.19

39.01

3'393'000 -

3'412'199

282'750 -

284'349.95

1'570.83 - 1'579.71

40.68

39.85

39.67 39.49 39.31 39.13

38.95

39.92

39.83 39.73 39.63 39.53

39.43

39.75

39.57 39.39 39.21

39.03

3'412'200 -

3'431'399

284'350 -

285'949.95

1'579.72 - 1'588.60

40.69

39.87

39.69 39.51 39.33 39.15

38.97

39.94

39.84 39.74 39.65 39.55

39.45

39.77

39.59 39.41 39.23

39.05

Barème Impôt Source 2024 - République et Canton de Genève - novembre

2023

Page 26

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

3'431'400 -

3'450'599

285'950 -

287'549.95

1'588.61 - 1'597.49

40.70

39.88

39.70 39.52 39.34 39.17

38.99

39.95

39.85 39.76 39.66 39.56

39.47

39.78

39.60 39.42 39.24

39.06

3'450'600 -

3'469'799

287'550 -

289'149.95

1'597.50 - 1'606.38

40.71

39.89

39.72 39.54 39.36 39.18

39.00

39.96

39.87 39.77 39.67 39.58

39.48

39.79

39.62 39.44 39.26

39.08

3'469'800 -

3'488'999

289'150 -

290'749.95

1'606.39 - 1'615.27

40.72

39.91

39.73 39.55 39.38 39.20

39.02

39.98

39.88 39.78 39.69 39.59

39.50

39.81

39.63 39.45 39.28

39.10

3'489'000 -

3'508'199

290'750 -

292'349.95

1'615.28 - 1'624.16

40.73

39.92

39.74 39.57 39.39 39.22

39.04

39.99

39.89 39.80 39.70 39.61

39.51

39.82

39.65 39.47 39.29

39.12

3'508'200 -

3'527'399

292'350 -

293'949.95

1'624.17 - 1'633.05

40.73

39.93

39.76 39.58 39.41 39.23

39.06

40.00

39.91 39.81 39.72 39.62

39.53

39.83

39.66 39.49 39.31

39.14

3'527'400 -

3'546'599

293'950 -

295'549.95

1'633.06 - 1'641.93

40.74

39.95

39.77 39.60 39.42 39.25

39.08

40.01

39.92 39.82 39.73 39.64

39.54

39.85

39.67 39.50 39.33

39.15

3'546'600 -

3'565'799

295'550 -

297'149.95

1'641.94 - 1'650.82

40.75

39.96

39.79 39.61 39.44 39.27

39.09

40.02

39.93 39.84 39.74 39.65

39.56

39.86

39.69 39.52 39.34

39.17

3'565'800 -

3'584'999

297'150 -

298'749.95

1'650.83 - 1'659.71

40.76

39.97

39.80 39.63 39.45 39.28

39.11

40.04

39.94 39.85 39.76 39.67

39.57

39.87

39.70 39.53 39.36

39.19

3'585'000 -

3'604'199

298'750 -

300'349.95

1'659.72 - 1'668.60

40.77

39.98

39.81 39.64 39.47 39.30

39.13

40.05

39.96 39.86 39.77 39.68

39.59

39.89

39.72 39.54 39.37

39.20

3'604'200 -

3'623'399

300'350 -

301'949.95

1'668.61 - 1'677.49

40.78

40.00

39.83 39.65 39.48 39.31

39.14

40.06

39.97 39.88 39.78 39.69

39.60

39.90

39.73 39.56 39.39

39.22

3'623'400 -

3'642'599

301'950 -

303'549.95

1'677.50 - 1'686.38

40.78

40.01

39.84 39.67 39.50 39.33

39.16

40.07

39.98 39.89 39.80 39.71

39.62

39.91

39.74 39.57 39.40

39.24

3'642'600 -

3'661'799

303'550 -

305'149.95

1'686.39 - 1'695.27

40.79

40.02

39.85 39.68 39.51 39.35

39.18

40.08

39.99 39.90 39.81 39.72

39.63

39.93

39.76 39.59 39.42

39.25

3'661'800 -

3'680'999

305'150 -

306'749.95

1'695.28 - 1'704.16

40.80

40.03

39.86 39.70 39.53 39.36

39.19

40.09

40.00 39.91 39.82 39.73

39.64

39.94

39.77 39.60 39.43

39.27

3'681'000 -

3'700'199

306'750 -

308'349.95

1'704.17 - 1'713.05

40.81

40.04

39.88 39.71 39.54 39.38

39.21

40.11

40.02 39.93 39.84 39.75

39.66

39.95

39.78 39.62 39.45

39.28

3'700'200 -

3'719'399

308'350 -

309'949.95

1'713.06 - 1'721.93

40.82

40.05

39.89 39.72 39.56 39.39

39.23

40.12

40.03 39.94 39.85 39.76

39.67

39.96

39.80 39.63 39.46

39.30

3'719'400 -

3'738'599

309'950 -

311'549.95

1'721.94 - 1'730.82

40.82

40.07

39.90 39.74 39.57 39.41

39.24

40.13

40.04 39.95 39.86 39.77

39.68

39.97

39.81 39.64 39.48

39.31

3'738'600 -

3'757'799

311'550 -

313'149.95

1'730.83 - 1'739.71

40.83

40.08

39.91 39.75 39.58 39.42

39.26

40.14

40.05 39.96 39.87 39.79

39.70

39.99

39.82 39.66 39.49

39.33

3'757'800 -

3'776'999

313'150 -

314'749.95

1'739.72 - 1'748.60

40.84

40.09

39.93 39.76 39.60 39.44

39.27

40.15

40.06 39.97 39.89 39.80

39.71

40.00

39.83 39.67 39.51

39.34

3'777'000 -

3'796'199

314'750 -

316'349.95

1'748.61 - 1'757.49

40.84

40.10

39.94 39.77 39.61 39.45

39.29

40.16

40.07 39.99 39.90 39.81

39.72

40.01

39.85 39.68 39.52

39.36

3'796'200 -

3'815'399

316'350 -

317'949.95

1'757.50 - 1'766.38

40.85

40.11

39.95 39.79 39.63 39.46

39.30

40.17

40.08 40.00 39.91 39.82

39.74

40.02

39.86 39.70 39.54

39.37

3'815'400 -

3'834'599

317'950 -

319'549.95

1'766.39 - 1'775.27

40.86

40.12

39.96 39.80 39.64 39.48

39.32

40.18

40.09 40.01 39.92 39.84

39.75

40.03

39.87 39.71 39.55

39.39

3'834'600 -

3'853'799

319'550 -

321'149.95

1'775.28 - 1'784.16

40.87

40.13

39.97 39.81 39.65 39.49

39.33

40.19

40.11 40.02 39.93 39.85

39.76

40.04

39.88 39.72 39.56

39.40

3'853'800 -

3'872'999

321'150 -

322'749.95

1'784.17 - 1'793.05

40.87

40.14

39.98 39.82 39.67 39.51

39.35

40.20

40.12 40.03 39.95 39.86

39.77

40.05

39.89 39.74 39.58

39.42

3'873'000 -

3'892'199

322'750 -

324'349.95

1'793.06 - 1'801.93

40.88

40.15

40.00 39.84 39.68 39.52

39.36

40.21

40.13 40.04 39.96 39.87

39.79

40.07

39.91 39.75 39.59

39.43

3'892'200 -

3'911'399

324'350 -

325'949.95

1'801.94 - 1'810.82

40.89

40.16

40.01 39.85 39.69 39.53

39.38

40.22

40.14 40.05 39.97 39.88

39.80

40.08

39.92 39.76 39.60

39.44

3'911'400 -

3'930'599

325'950 -

327'549.95

1'810.83 - 1'819.71

40.89

40.17

40.02 39.86 39.70 39.55

39.39

40.23

40.15 40.06 39.98 39.90

39.81

40.09

39.93 39.77 39.62

39.46

3'930'600 -

3'949'799

327'550 -

329'149.95

1'819.72 - 1'828.60

40.90

40.19

40.03 39.87 39.72 39.56

39.40

40.24

40.16 40.07 39.99 39.91

39.82

40.10

39.94 39.79 39.63

39.47

3'949'800 -

3'968'999

329'150 -

330'749.95

1'828.61 - 1'837.49

40.91

40.20

40.04 39.88 39.73 39.57

39.42

40.25

40.17 40.09 40.00 39.92

39.83

40.11

39.95 39.80 39.64

39.49

3'969'000 -

3'988'199

330'750 -

332'349.95

1'837.50 - 1'846.38

40.91

40.21

40.05 39.90 39.74 39.59

39.43

40.26

40.18 40.10 40.01 39.93

39.85

40.12

39.96 39.81 39.65

39.50

3'988'200 -

4'007'399

332'350 -

333'949.95

1'846.39 - 1'855.27

40.92

40.22

40.06 39.91 39.75 39.60

39.45

40.27

40.19 40.11 40.02 39.94

39.86

40.13

39.97 39.82 39.67

39.51

4'007'400 -

4'026'599

333'950 -

335'549.95

1'855.28 - 1'864.16

40.93

40.23

40.07 39.92 39.77 39.61

39.46

40.28

40.20 40.12 40.03 39.95

39.87

40.14

39.99 39.83 39.68

39.53

4'026'600 -

4'045'799

335'550 -

337'149.95

1'864.17 - 1'873.05

40.93

40.24

40.08 39.93 39.78 39.63

39.47

40.29

40.21 40.13 40.05 39.96

39.88

40.15

40.00 39.84 39.69

39.54

4'045'800 -

4'064'999

337'150 -

338'749.95

1'873.06 - 1'881.93

40.94

40.24

40.09 39.94 39.79 39.64

39.49

40.30

40.22 40.14 40.06 39.97

39.89

40.16

40.01 39.86 39.70

39.55

4'065'000 -

4'084'199

338'750 -

340'349.95

1'881.94 - 1'890.82

40.95

40.25

40.10 39.95 39.80 39.65

39.50

40.31

40.23 40.15 40.07 39.98

39.90

40.17

40.02 39.87 39.72

39.57

4'084'200 -

4'103'399

340'350 -

341'949.95

1'890.83 - 1'899.71

40.95

40.26

40.11 39.96 39.81 39.66

39.51

40.32

40.24 40.16 40.08 40.00

39.91

40.18

40.03 39.88 39.73

39.58

4'103'400 -

4'122'599

341'950 -

343'549.95

1'899.72 - 1'908.60

40.96

40.27

40.12 39.97 39.82 39.67

39.53

40.33

40.25 40.17 40.09 40.01

39.93

40.19

40.04 39.89 39.74

39.59

4'122'600 -

4'141'799

343'550 -

345'149.95

1'908.61 - 1'917.49

40.96

40.28

40.13 39.98 39.84 39.69

39.54

40.34

40.26 40.18 40.10 40.02

39.94

40.20

40.05 39.90 39.75

39.60

4'141'800 -

4'160'999

345'150 -

346'749.95

1'917.50 - 1'926.38

40.97

40.29

40.14 40.00 39.85 39.70

39.55

40.35

40.27 40.19 40.11 40.03

39.95

40.21

40.06 39.91 39.76

39.62

4'161'000 -

4'180'199

346'750 -

348'349.95

1'926.39 - 1'935.27

40.98

40.30

40.15 40.01 39.86 39.71

39.56

40.35

40.28 40.20 40.12 40.04

39.96

40.22

40.07 39.92 39.78

39.63

4'180'200 -

4'199'399

348'350 -

349'949.95

1'935.28 - 1'944.16

40.98

40.31

40.16 40.02 39.87 39.72

39.58

40.36

40.28 40.21 40.13 40.05

39.97

40.23

40.08 39.93 39.79

39.64

4'199'400 -

4'218'599

349'950 -

351'549.95

1'944.17 - 1'953.05

40.99

40.32

40.17 40.03 39.88 39.73

39.59

40.37

40.29 40.21 40.14 40.06

39.98

40.24

40.09 39.94 39.80

39.65

4'218'600 -

4'237'799

351'550 -

353'149.95

1'953.06 - 1'961.93

40.99

40.33

40.18 40.04 39.89 39.75

39.60

40.38

40.30 40.22 40.15 40.07

39.99

40.25

40.10 39.96 39.81

39.66

4'237'800 -

4'256'999

353'150 -

354'749.95

1'961.94 - 1'970.82

41.00

40.34

40.19 40.05 39.90 39.76

39.61

40.39

40.31 40.23 40.16 40.08

40.00

40.26

40.11 39.97 39.82

39.68

4'257'000 -

4'276'199

354'750 -

356'349.95

1'970.83 - 1'979.71

41.01

40.35

40.20 40.06 39.91 39.77

39.62

40.40

40.32 40.24 40.17 40.09

40.01

40.26

40.12 39.98 39.83

39.69

4'276'200 -

4'295'399

356'350 -

357'949.95

1'979.72 - 1'988.60

41.01

40.35

40.21 40.07 39.92 39.78

39.64

40.41

40.33 40.25 40.17 40.10

40.02

40.27

40.13 39.99 39.84

39.70

4'295'400 -

4'314'599

357'950 -

359'549.95

1'988.61 - 1'997.49

41.02

40.36

40.22 40.08 39.93 39.79

39.65

40.41

40.34 40.26 40.18 40.11

40.03

40.28

40.14 40.00 39.85

39.71

4'314'600 -

4'333'799

359'550 -

361'149.95

1'997.50 - 2'006.38

41.02

40.37

40.23 40.09 39.94 39.80

39.66

40.42

40.35 40.27 40.19 40.12

40.04

40.29

40.15 40.01 39.86

39.72

4'333'800 -

4'352'999

361'150 -

362'749.95

2'006.39 - 2'015.27

41.03

40.38

40.24 40.10 39.95 39.81

39.67

40.43

40.35 40.28 40.20 40.13

40.05

40.30

40.16 40.02 39.88

39.73

Barème Impôt Source 2024 - République et Canton de Genève - novembre

2023

Page 27

TRANCHES BAREMES IMPOTS A

LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

4'353'000 -

4'372'199

362'750 -

364'349.95

2'015.28 - 2'024.16

41.03

40.39

40.25 40.11 39.96 39.82

39.68

40.44

40.36 40.29 40.21 40.14

40.06

40.31

40.17 40.03 39.89

39.74

4'372'200 -

4'410'599

364'350 -

367'549.95

2'024.17 - 2'041.93

41.04

40.40

40.26 40.12 39.98 39.84

39.70

40.45

40.38 40.30 40.23 40.15

40.07

40.32

40.18 40.04 39.90

39.76

4'410'600 -

4'448'999

367'550 -

370'749.95

2'041.94 - 2'059.71

41.05

40.42

40.28 40.14 40.00 39.86

39.72

40.47

40.39 40.32 40.24 40.17

40.09

40.34

40.20 40.06 39.92

39.78

4'449'000 -

4'487'399

370'750 -

373'949.95

2'059.72 - 2'077.49

41.06

40.43

40.30 40.16 40.02 39.88

39.74

40.48

40.41 40.33 40.26 40.19

40.11

40.36

40.22 40.08 39.94

39.80

4'487'400 -

4'525'799

373'950 -

377'149.95

2'077.50 - 2'095.27

41.07

40.45

40.31 40.18 40.04 39.90

39.77

40.50

40.42 40.35 40.28 40.20

40.13

40.37

40.24 40.10 39.96

39.83

4'525'800 -

4'564'199

377'150 -

380'349.95

2'095.28 - 2'113.05

41.08

40.46

40.33 40.19 40.06 39.92

39.79

40.51

40.44 40.37 40.29 40.22

40.15

40.39

40.25 40.12 39.98

39.85

4'564'200 -

4'602'599

380'350 -

383'549.95

2'113.06 - 2'130.82

41.09

40.48

40.35 40.21 40.08 39.94

39.81

40.53

40.45 40.38 40.31 40.24

40.17

40.40

40.27 40.14 40.00

39.87

4'602'600 -

4'640'999

383'550 -

386'749.95

2'130.83 - 2'148.60

41.10

40.49

40.36 40.23 40.09 39.96

39.83

40.54

40.47 40.40 40.33 40.26

40.18

40.42

40.29 40.15 40.02

39.89

4'641'000 -

4'679'399

386'750 -

389'949.95

2'148.61 - 2'166.38

41.11

40.51

40.38 40.25 40.11 39.98

39.85

40.56

40.48 40.41 40.34 40.27

40.20

40.44

40.30 40.17 40.04

39.91

4'679'400 -

4'717'799

389'950 -

393'149.95

2'166.39 - 2'184.16

41.12

40.52

40.39 40.26 40.13 40.00

39.87

40.57

40.50 40.43 40.36 40.29

40.22

40.45

40.32 40.19 40.06

39.93

4'717'800 -

4'756'199

393'150 -

396'349.95

2'184.17 - 2'201.93

41.13

40.54

40.41 40.28 40.15 40.02

39.89

40.58

40.51 40.44 40.37 40.31

40.24

40.46

40.34 40.21 40.08

39.95

4'756'200 -

4'794'599

396'350 -

399'549.95

2'201.94 - 2'219.71

41.14

40.55

40.42 40.29 40.17 40.04

39.91

40.60

40.53 40.46 40.39 40.32

40.25

40.48

40.35 40.22 40.09

39.96

4'794'600 -

4'832'999

399'550 -

402'749.95

2'219.72 - 2'237.49

41.15

40.57

40.44 40.31 40.18 40.05

39.93

40.61

40.54 40.47 40.41 40.34

40.27

40.49

40.37 40.24 40.11

39.98

4'833'000 -

4'871'399

402'750 -

405'949.95

2'237.50 - 2'255.27

41.16

40.58

40.45 40.33 40.20 40.07

39.95

40.62

40.56 40.49 40.42 40.35

40.28

40.51

40.38 40.25 40.13

40.00

4'871'400 -

4'909'799

405'950 -

409'149.95

2'255.28 - 2'273.05

41.17

40.59

40.47 40.34 40.22 40.09

39.96

40.64

40.57 40.50 40.43 40.37

40.30

40.52

40.40 40.27 40.14

40.02

4'909'800 -

4'948'199

409'150 -

412'349.95

2'273.06 - 2'290.82

41.18

40.61

40.48 40.36 40.23 40.11

39.98

40.65

40.58 40.52 40.45 40.38

40.32

40.54

40.41 40.29 40.16

40.04

4'948'200 -

4'986'599

412'350 -

415'549.95

2'290.83 - 2'308.60

41.19

40.62

40.49 40.37 40.25 40.12

40.00

40.66

40.60 40.53 40.46 40.40

40.33

40.55

40.43 40.30 40.18

40.05

4'986'600 -

5'024'999

415'550 -

418'749.95

2'308.61 - 2'326.38

41.19

40.63

40.51 40.39 40.26 40.14

40.02

40.67

40.61 40.54 40.48 40.41

40.35

40.56

40.44 40.32 40.19

40.07

5'025'000 -

5'063'399

418'750 -

421'949.95

2'326.39 - 2'344.16

41.20

40.64

40.52 40.40 40.28 40.16

40.03

40.69

40.62 40.56 40.49 40.43

40.36

40.58

40.45 40.33 40.21

40.09

5'063'400 -

5'101'799

421'950 -

425'149.95

2'344.17 - 2'361.93

41.21

40.66

40.54 40.41 40.29 40.17

40.05

40.70

40.63 40.57 40.50 40.44

40.37

40.59

40.47 40.35 40.23

40.10

5'101'800 -

5'140'199

425'150 -

428'349.95

2'361.94 - 2'379.71

41.22

40.67

40.55 40.43 40.31 40.19

40.07

40.71

40.65 40.58 40.52 40.45

40.39

40.60

40.48 40.36 40.24

40.12

5'140'200 -

5'178'599

428'350 -

431'549.95

2'379.72 - 2'397.49

41.23

40.68

40.56 40.44 40.32 40.20

40.08

40.72

40.66 40.59 40.53 40.47

40.40

40.61

40.49 40.38 40.26

40.14

5'178'600 -

5'216'999

431'550 -

434'749.95

2'397.50 - 2'415.27

41.24

40.69

40.57 40.46 40.34 40.22

40.10

40.73

40.67 40.61 40.54 40.48

40.42

40.63

40.51 40.39 40.27

40.15

5'217'000 -

5'255'399

434'750 -

437'949.95

2'415.28 - 2'433.05

41.24

40.70

40.59 40.47 40.35 40.23

40.12

40.74

40.68 40.62 40.56 40.49

40.43

40.64

40.52 40.40 40.29

40.17

5'255'400 -

5'293'799

437'950 -

441'149.95

2'433.06 - 2'450.82

41.25

40.72

40.60 40.48 40.37 40.25

40.13

40.76

40.69 40.63 40.57 40.51

40.44

40.65

40.53 40.42 40.30

40.18

5'293'800 -

5'332'199

441'150 -

444'349.95

2'450.83 - 2'468.60

41.26

40.73

40.61 40.50 40.38 40.26

40.15

40.77

40.70 40.64 40.58 40.52

40.46

40.66

40.55 40.43 40.31

40.20

5'332'200 -

5'370'599

444'350 -

447'549.95

2'468.61 - 2'486.38

41.27

40.74

40.62 40.51 40.39 40.28

40.16

40.78

40.72 40.65 40.59 40.53

40.47

40.67

40.56 40.44 40.33

40.21

5'370'600 -

5'408'999

447'550 -

450'749.95

2'486.39 - 2'504.16

41.27

40.75

40.63 40.52 40.41 40.29

40.18

40.79

40.73 40.67 40.60 40.54

40.48

40.68

40.57 40.46 40.34

40.23

5'409'000 -

5'447'399

450'750 -

453'949.95

2'504.17 - 2'521.93

41.28

40.76

40.65 40.53 40.42 40.31

40.19

40.80

40.74 40.68 40.62 40.56

40.50

40.70

40.58 40.47 40.36

40.24

5'447'400 -

5'485'799

453'950 -

457'149.95

2'521.94 - 2'539.71

41.29

40.77

40.66 40.55 40.43 40.32

40.21

40.81

40.75 40.69 40.63 40.57

40.51

40.71

40.59 40.48 40.37

40.26

5'485'800 -

5'524'199

457'150 -

460'349.95

2'539.72 - 2'557.49

41.29

40.78

40.67 40.56 40.45 40.33

40.22

40.82

40.76 40.70 40.64 40.58

40.52

40.72

40.61 40.49 40.38

40.27

5'524'200 -

5'562'599

460'350 -

463'549.95

2'557.50 - 2'575.27

41.30

40.79

40.68 40.57 40.46 40.35

40.24

40.83

40.77 40.71 40.65 40.59

40.53

40.73

40.62 40.51 40.40

40.29

5'562'600 -

5'600'999

463'550 -

466'749.95

2'575.28 - 2'593.05

41.31

40.80

40.69 40.58 40.47 40.36

40.25

40.84

40.78 40.72 40.66 40.60

40.55

40.74

40.63 40.52 40.41

40.30

5'601'000 -

5'639'399

466'750 -

469'949.95

2'593.06 - 2'610.82

41.31

40.81

40.70 40.59 40.48 40.37

40.26

40.85

40.79 40.73 40.67 40.62

40.56

40.75

40.64 40.53 40.42

40.31

5'639'400 -

5'677'799

469'950 -

473'149.95

2'610.83 - 2'628.60

41.32

40.82

40.71 40.60 40.50 40.39

40.28

40.86

40.80 40.74 40.68 40.63

40.57

40.76

40.65 40.54 40.43

40.33

5'677'800 -

5'716'199

473'150 -

476'349.95

2'628.61 - 2'646.38

41.33

40.83

40.72 40.62 40.51 40.40

40.29

40.87

40.81 40.75 40.70 40.64

40.58

40.77

40.66 40.56 40.45

40.34

5'716'200 -

5'754'599

476'350 -

479'549.95

2'646.39 - 2'664.16

41.33

40.84

40.73 40.63 40.52 40.41

40.31

40.88

40.82 40.76 40.71 40.65

40.59

40.78

40.67 40.57 40.46

40.35

5'754'600 -

5'792'999

479'550 -

482'749.95

2'664.17 - 2'681.93

41.34

40.85

40.74 40.64 40.53 40.42

40.32

40.89

40.83 40.77 40.72 40.66

40.60

40.79

40.68 40.58 40.47

40.36

5'793'000 -

5'831'399

482'750 -

485'949.95

2'681.94 - 2'699.71

41.35

40.86

40.75 40.65 40.54 40.44

40.33

40.90

40.84 40.78 40.73 40.67

40.61

40.80

40.70 40.59 40.48

40.38

5'831'400 -

5'869'799

485'950 -

489'149.95

2'699.72 - 2'717.49

41.35

40.87

40.76 40.66 40.55 40.45

40.34

40.90

40.85 40.79 40.74 40.68

40.62

40.81

40.71 40.60 40.50

40.39

5'869'800 -

5'946'599

489'150 -

495'549.95

2'717.50 - 2'753.05

41.36

40.88

40.78 40.68 40.57 40.47

40.36

40.92

40.86 40.81 40.75 40.70

40.64

40.83

40.72 40.62 40.51

40.41

5'946'600 -

6'023'399

495'550 -

501'949.95

2'753.06 - 2'788.60

41.37

40.90

40.80 40.70 40.59 40.49

40.39

40.94

40.88 40.83 40.77 40.72

40.66

40.84

40.74 40.64 40.54

40.43

6'023'400 -

6'100'199

501'950 -

508'349.95

2'788.61 - 2'824.16

41.38

40.92

40.82 40.72 40.61 40.51

40.41

40.95

40.90 40.84 40.79 40.74

40.68

40.86

40.76 40.66 40.56

40.46

6'100'200 -

6'176'999

508'350 -

514'749.95

2'824.17 - 2'859.71

41.40

40.94

40.84 40.74 40.64 40.53

40.43

40.97

40.92 40.86 40.81 40.76

40.70

40.88

40.78 40.68 40.58

40.48

6'177'000 -

6'253'799

514'750 -

521'149.95

2'859.72 - 2'895.27

41.41

40.95

40.85 40.75 40.66 40.56

40.46

40.98

40.93 40.88 40.83 40.77

40.72

40.90

40.80 40.70 40.60

40.50

6'253'800 -

6'330'599

521'150 -

527'549.95

2'895.28 - 2'930.82

41.42

40.97

40.87 40.77 40.68 40.58

40.48

41.00

40.95 40.90 40.84 40.79

40.74

40.91

40.82 40.72 40.62

40.52

6'330'600 -

6'407'399

527'550 -

533'949.95

2'930.83 - 2'966.38

41.43

40.98

40.89 40.79 40.69 40.60

40.50

41.02

40.96 40.91 40.86 40.81

40.76

40.93

40.83 40.74 40.64

40.54

6'407'400 -

6'484'199

533'950 -

540'349.95

2'966.39 - 3'001.93

41.44

41.00

40.90 40.81 40.71 40.62

40.52

41.03

40.98 40.93 40.88 40.83

40.78

40.95

40.85 40.76 40.66

40.56

Barème Impôt Source 2024 - République et Canton de Genève - novembre

2023

Page 28

TRANCHES BAREMES IMPOTS A LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr.

fr.

%

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.

%

6'484'200 -

6'560'999

540'350 - 546'749.95

3'001.94 - 3'037.49

41.45

41.02

40.92 40.83 40.73 40.64

40.54

41.05

41.00 40.95 40.90 40.85

40.80

40.96

40.87 40.77 40.68

40.58

6'561'000 -

6'637'799

546'750 - 553'149.95

3'037.50 - 3'073.05

41.46

41.03

40.94 40.84 40.75 40.66

40.56

41.06

41.01 40.96 40.91 40.86

40.81

40.98

40.88 40.79 40.70

40.60

6'637'800 -

6'714'599

553'150 - 559'549.95

3'073.06 - 3'108.60

41.47

41.04

40.95 40.86 40.77 40.68

40.58

41.07

41.03 40.98 40.93 40.88

40.83

40.99

40.90 40.81 40.72

40.62

6'714'600 -

6'791'399

559'550 - 565'949.95

3'108.61 - 3'144.16

41.48

41.06

40.97 40.88 40.79 40.69

40.60

41.09

41.04 40.99 40.94 40.89

40.85

41.01

40.92 40.83 40.73

40.64

6'791'400 -

6'868'199

565'950 - 572'349.95

3'144.17 - 3'179.71

41.49

41.07

40.98 40.89 40.80 40.71

40.62

41.10

41.05 41.01 40.96 40.91

40.86

41.02

40.93 40.84 40.75

40.66

6'868'200 -

6'944'999

572'350 - 578'749.95

3'179.72 - 3'215.27

41.49

41.09

41.00 40.91 40.82 40.73

40.64

41.11

41.07 41.02 40.97 40.93

40.88

41.04

40.95 40.86 40.77

40.68

6'945'000 -

7'021'799

578'750 - 585'149.95

3'215.28 - 3'250.82

41.50

41.10

41.01 40.92 40.83 40.75

40.66

41.13

41.08 41.03 40.99 40.94

40.89

41.05

40.96 40.87 40.79

40.70

7'021'800 -

7'098'599

585'150 - 591'549.95

3'250.83 - 3'286.38

41.51

41.11

41.02 40.94 40.85 40.76

40.68

41.14

41.09 41.05 41.00 40.95

40.91

41.06

40.98 40.89 40.80

40.71

7'098'600 -

7'175'399

591'550 - 597'949.95

3'286.39 - 3'321.93

41.52

41.12

41.04 40.95 40.87 40.78

40.69

41.15

41.11 41.06 41.01 40.97

40.92

41.08

40.99 40.90 40.82

40.73

7'175'400 -

7'252'199

597'950 - 604'349.95

3'321.94 - 3'357.49

41.53

41.14

41.05 40.97 40.88 40.80

40.71

41.16

41.12 41.07 41.03 40.98

40.94

41.09

41.00 40.92 40.83

40.75

7'252'200 -

7'328'999

604'350 - 610'749.95

3'357.50 - 3'393.05

41.54

41.15

41.06 40.98 40.90 40.81

40.73

41.18

41.13 41.09 41.04 41.00

40.95

41.10

41.02 40.93 40.85

40.76

7'329'000 -

7'405'799

610'750 - 617'149.95

3'393.06 - 3'428.60

41.54

41.16

41.08 40.99 40.91 40.83

40.74

41.19

41.14 41.10 41.05 41.01

40.97

41.11

41.03 40.95 40.86

40.78

7'405'800 -

7'482'599

617'150 - 623'549.95

3'428.61 - 3'464.16

41.55

41.17

41.09 41.01 40.92 40.84

40.76

41.20

41.15 41.11 41.07 41.02

40.98

41.13

41.04 40.96 40.88

40.80

7'482'600 -

7'559'399

623'550 - 629'949.95

3'464.17 - 3'499.71

41.56

41.18

41.10 41.02 40.94 40.86

40.77

41.21

41.17 41.12 41.08 41.04

40.99

41.14

41.06 40.97 40.89

40.81

7'559'400 -

7'636'199

629'950 - 636'349.95

3'499.72 - 3'535.27

41.57

41.19

41.11 41.03 40.95 40.87

40.79

41.22

41.18 41.13 41.09 41.05

41.01

41.15

41.07 40.99 40.91

40.83

7'636'200 -

7'712'999

636'350 - 642'749.95

3'535.28 - 3'570.82

41.57

41.21

41.13 41.05 40.96 40.88

40.80

41.23

41.19 41.15 41.10 41.06

41.02

41.16

41.08 41.00 40.92

40.84

7'713'000 -

7'789'799

642'750 - 649'149.95

3'570.83 - 3'606.38

41.58

41.22

41.14 41.06 40.98 40.90

40.82

41.24

41.20 41.16 41.11 41.07

41.03

41.17

41.09 41.01 40.93

40.85

7'789'800 -

7'866'599

649'150 - 655'549.95

3'606.39 - 3'641.93

41.59

41.23

41.15 41.07 40.99 40.91

40.83

41.25

41.21 41.17 41.13 41.08

41.04

41.18

41.10 41.03 40.95

40.87

7'866'600 -

7'943'399

655'550 - 661'949.95

3'641.94 - 3'677.49

41.59

41.24

41.16 41.08 41.00 40.93

40.85

41.26

41.22 41.18 41.14 41.10

41.06

41.19

41.12 41.04 40.96

40.88

7'943'400 -

8'020'199

661'950 - 668'349.95

3'677.50 - 3'713.05

41.60

41.25

41.17 41.09 41.02 40.94

40.86

41.27

41.23 41.19 41.15 41.11

41.07

41.20

41.13 41.05 40.97

40.90

8'020'200 -

8'096'999

668'350 - 674'749.95

3'713.06 - 3'748.60

41.61

41.26

41.18 41.10 41.03 40.95

40.87

41.28

41.24 41.20 41.16 41.12

41.08

41.21

41.14 41.06 40.98

40.91

8'097'000 -

8'173'799

674'750 - 681'149.95

3'748.61 - 3'784.16

41.61

41.27

41.19 41.12 41.04 40.96

40.89

41.29

41.25 41.21 41.17 41.13

41.09

41.22

41.15 41.07 41.00

40.92

8'173'800 -

8'250'599

681'150 - 687'549.95

3'784.17 - 3'819.71

41.62

41.28

41.20 41.13 41.05 40.98

40.90

41.30

41.26 41.22 41.18 41.14

41.10

41.23

41.16 41.08 41.01

40.93

8'250'600 -

8'404'199

687'550 - 700'349.95

3'819.72 - 3'890.82

41.63

41.29

41.22 41.14 41.07 40.99

40.92

41.31

41.27 41.23 41.20 41.16

41.12

41.25

41.17 41.10 41.03

40.95

8'404'200 -

8'557'799

700'350 - 713'149.95

3'890.83 - 3'961.93

41.64

41.31

41.24 41.16 41.09 41.02

40.95

41.33

41.29 41.25 41.22 41.18

41.14

41.27

41.19 41.12 41.05

40.98

8'557'800 -

8'711'399

713'150 - 725'949.95

3'961.94 - 4'033.05

41.65

41.33

41.25 41.18 41.11 41.04

40.97

41.35

41.31 41.27 41.23 41.20

41.16

41.29

41.21 41.14 41.07

41.00

8'711'400 -

8'864'999

725'950 - 738'749.95

4'033.06 - 4'104.16

41.66

41.34

41.27 41.20 41.13 41.06

40.99

41.36

41.33 41.29 41.25 41.22

41.18

41.30

41.23 41.16 41.09

41.02

8'865'000 -

9'018'599

738'750 - 751'549.95

4'104.17 - 4'175.27

41.67

41.36

41.29 41.22 41.15 41.08

41.01

41.38

41.34 41.31 41.27 41.23

41.20

41.32

41.25 41.18 41.11

41.04

9'018'600 -

9'172'199

751'550 - 764'349.95

4'175.28 - 4'246.38

41.68

41.37

41.31 41.24 41.17 41.10

41.04

41.39

41.36 41.32 41.29 41.25

41.22

41.34

41.27 41.20 41.13

41.07

9'172'200 -

9'325'799

764'350 - 777'149.95

4'246.39 - 4'317.49

41.69

41.39

41.32 41.26 41.19 41.12

41.06

41.41

41.37 41.34 41.30 41.27

41.23

41.35

41.28 41.22 41.15

41.09

9'325'800 -

9'479'399

777'150 - 789'949.95

4'317.50 - 4'388.60

41.70

41.40

41.34 41.27 41.21 41.14

41.08

41.42

41.39 41.35 41.32 41.28

41.25

41.37

41.30 41.24 41.17

41.10

9'479'400 -

9'632'999

789'950 - 802'749.95

4'388.61 - 4'459.71

41.71

41.42

41.35 41.29 41.22 41.16

41.10

41.44

41.40 41.37 41.33 41.30

41.27

41.38

41.32 41.25 41.19

41.12

9'633'000 -

9'786'599

802'750 - 815'549.95

4'459.72 - 4'530.82

41.72

41.43

41.37 41.30 41.24 41.18

41.11

41.45

41.42 41.38 41.35 41.32

41.28

41.40

41.33 41.27 41.21

41.14

9'786'600 -

9'940'199

815'550 - 828'349.95

4'530.83 - 4'601.93

41.73

41.44

41.38 41.32 41.26 41.19

41.13

41.46

41.43 41.40 41.36 41.33

41.30

41.41

41.35 41.28 41.22

41.16

9'940'200 -

10'093'799

828'350 - 841'149.95

4'601.94 - 4'673.05

41.74

41.46

41.40 41.33 41.27 41.21

41.15

41.48

41.44 41.41 41.38 41.35

41.31

41.42

41.36 41.30 41.24

41.18

10'093'800 -

10'247'399

841'150 - 853'949.95

4'673.06 - 4'744.16

41.75

41.47

41.41 41.35 41.29 41.23

41.17

41.49

41.46 41.42 41.39 41.36

41.33

41.44

41.38 41.31 41.25

41.19

10'247'400 -

10'400'999

853'950 - 866'749.95

4'744.17 - 4'815.27

41.75

41.48

41.42 41.36 41.30 41.24

41.18

41.50

41.47 41.44 41.41 41.37

41.34

41.45

41.39 41.33 41.27

41.21

10'401'000 -

10'554'599

866'750 - 879'549.95

4'815.28 - 4'886.38

41.76

41.49

41.43 41.38 41.32 41.26

41.20

41.51

41.48 41.45 41.42 41.39

41.36

41.46

41.40 41.34 41.28

41.23

10'554'600 -

10'708'199

879'550 - 892'349.95

4'886.39 - 4'957.49

41.77

41.50

41.45 41.39 41.33 41.27

41.22

41.52

41.49 41.46 41.43 41.40

41.37

41.47

41.41 41.36 41.30

41.24

10'708'200 -

10'861'799

892'350 - 905'149.95

4'957.50 - 5'028.60

41.78

41.52

41.46 41.40 41.34 41.29

41.23

41.53

41.50 41.47 41.44 41.41

41.38

41.48

41.43 41.37 41.31

41.26

10'861'800 -

11'015'399

905'150 - 917'949.95

5'028.61 - 5'099.71

41.78

41.53

41.47 41.41 41.36 41.30

41.25

41.54

41.51 41.48 41.45 41.42

41.40

41.50

41.44 41.38 41.33

41.27

11'015'400 -

11'168'999

917'950 - 930'749.95

5'099.72 - 5'170.82

41.79

41.54

41.48 41.43 41.37 41.32

41.26

41.55

41.52 41.50 41.47 41.44

41.41

41.51

41.45 41.40 41.34

41.28

11'169'000 -

11'322'599

930'750 - 943'549.95

5'170.83 - 5'241.93

41.80

41.55

41.49 41.44 41.38 41.33

41.27

41.56

41.53 41.51 41.48 41.45

41.42

41.52

41.46 41.41 41.35

41.30

11'322'600 -

11'476'199

943'550 - 956'349.95

5'241.94 - 5'313.05

41.80

41.56

41.50 41.45 41.40 41.34

41.29

41.57

41.54 41.52 41.49 41.46

41.43

41.53

41.47 41.42 41.37

41.31

11'476'200 -

11'629'799

956'350 - 969'149.95

5'313.06 - 5'384.16

41.81

41.57

41.51 41.46 41.41 41.35

41.30

41.58

41.55 41.53 41.50 41.47

41.44

41.54

41.48 41.43 41.38

41.32

11'629'800 -

11'783'399

969'150 - 981'949.95

5'384.17 - 5'455.27

41.82

41.58

41.52 41.47 41.42 41.37

41.31

41.59

41.56 41.54 41.51 41.48

41.45

41.55

41.49 41.44 41.39

41.34

11'783'400 -

11'936'999

981'950 - 994'749.95

5'455.28 - 5'526.38

41.82

41.59

41.53 41.48 41.43 41.38

41.33

41.60

41.57 41.55 41.52 41.49

41.46

41.56

41.50 41.45 41.40

41.35

11'937'000 -

12'090'599

994'750 - 1'007'549.95

5'526.39 - 5'597.49

41.83

41.59

41.54 41.49 41.44 41.39

41.34

41.61

41.58 41.56 41.53 41.50

41.47

41.57

41.51 41.46 41.41

41.36

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 29

TRANCHES BAREMES IMPOTS A LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr. fr.

%

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.

%

12'090'600 -

12'397'799

1'007'550 - 1'033'149.95 5'597.50 - 5'739.71

41.84

41.61

41.56 41.51 41.46 41.41

41.36

41.62

41.60 41.57 41.54 41.52

41.49

41.58

41.53 41.48 41.43

41.38

12'397'800 -

12'704'999

1'033'150 - 1'058'749.95 5'739.72 - 5'881.93

41.85

41.62

41.57 41.53 41.48 41.43

41.38

41.64

41.61 41.59 41.56 41.53

41.51

41.60

41.55 41.50 41.45

41.40

12'705'000 -

13'012'199

1'058'750 - 1'084'349.95 5'881.94 - 6'024.16

41.86

41.64

41.59 41.54 41.50 41.45

41.40

41.65

41.63 41.60 41.58 41.55

41.53

41.61

41.56 41.52 41.47

41.42

13'012'200 -

13'319'399

1'084'350 - 1'109'949.95 6'024.17 - 6'166.38

41.87

41.65

41.61 41.56 41.51 41.47

41.42

41.67

41.64 41.62 41.59 41.57

41.55

41.63

41.58 41.53 41.49

41.44

13'319'400 -

13'626'599

1'109'950 - 1'135'549.95 6'166.39 - 6'308.60

41.88

41.67

41.62 41.58 41.53 41.49

41.44

41.68

41.66 41.63 41.61 41.59

41.56

41.64

41.60 41.55 41.51

41.46

13'626'600 -

13'933'799

1'135'550 - 1'161'149.95 6'308.61 - 6'450.82

41.89

41.68

41.64 41.59 41.55 41.50

41.46

41.70

41.67 41.65 41.62 41.60

41.58

41.66

41.61 41.57 41.52

41.48

13'933'800 -

14'240'999

1'161'150 - 1'186'749.95 6'450.83 - 6'593.05

41.90

41.70

41.65 41.61 41.56 41.52

41.48

41.71

41.69 41.66 41.64 41.62

41.59

41.67

41.63 41.58 41.54

41.50

14'241'000 -

14'548'199

1'186'750 - 1'212'349.95 6'593.06 - 6'735.27

41.90

41.71

41.67 41.62 41.58 41.54

41.49

41.72

41.70 41.68 41.65 41.63

41.61

41.68

41.64 41.60 41.56

41.51

14'548'200 -

14'855'399

1'212'350 - 1'237'949.95 6'735.28 - 6'877.49

41.91

41.72

41.68 41.64 41.59 41.55

41.51

41.73

41.71 41.69 41.67 41.64

41.62

41.70

41.65 41.61 41.57

41.53

14'855'400 -

15'162'599

1'237'950 - 1'263'549.95 6'877.50 - 7'019.71

41.92

41.73

41.69 41.65 41.61 41.57

41.53

41.74

41.72 41.70 41.68 41.66

41.64

41.71

41.67 41.63 41.59

41.54

15'162'600 -

15'469'799

1'263'550 - 1'289'149.95 7'019.72 - 7'161.93

41.93

41.74

41.70 41.66 41.62 41.58

41.54

41.75

41.73 41.71 41.69 41.67

41.65

41.72

41.68 41.64 41.60

41.56

15'469'800 -

15'776'999

1'289'150 - 1'314'749.95 7'161.94 - 7'304.16

41.93

41.75

41.71 41.67 41.64 41.60

41.56

41.76

41.74 41.72 41.70 41.68

41.66

41.73

41.69 41.65 41.61

41.57

15'777'000 -

16'084'199

1'314'750 - 1'340'349.95 7'304.17 - 7'446.38

41.94

41.76

41.72 41.69 41.65 41.61

41.57

41.77

41.75 41.73 41.71 41.69

41.67

41.74

41.70 41.66 41.63

41.59

16'084'200 -

16'391'399

1'340'350 - 1'365'949.95 7'446.39 - 7'588.60

41.95

41.77

41.74 41.70 41.66 41.62

41.58

41.78

41.76 41.74 41.72 41.70

41.68

41.75

41.71 41.68 41.64

41.60

16'391'400 -

17'005'799

1'365'950 - 1'417'149.95 7'588.61 - 7'873.05

41.96

41.79

41.75 41.71 41.68 41.64

41.60

41.80

41.78 41.76 41.74 41.72

41.70

41.77

41.73 41.69 41.66

41.62

17'005'800 -

17'620'199

1'417'150 - 1'468'349.95 7'873.06 - 8'157.49

41.97

41.80

41.77 41.73 41.70 41.66

41.63

41.81

41.80 41.78 41.76 41.74

41.72

41.78

41.75 41.71 41.68

41.64

17'620'200 -

18'234'599

1'468'350 - 1'519'549.95 8'157.50 - 8'441.93

41.98

41.82

41.79 41.75 41.72 41.68

41.65

41.83

41.81 41.79 41.78 41.76

41.74

41.80

41.77 41.73 41.70

41.66

18'234'600 -

18'848'999

1'519'550 - 1'570'749.95 8'441.94 - 8'726.38

41.99

41.84

41.80 41.77 41.74 41.70

41.67

41.85

41.83 41.81 41.79 41.78

41.76

41.82

41.78 41.75 41.72

41.69

18'849'000 -

19'463'399

1'570'750 - 1'621'949.95 8'726.39 - 9'010.82

42.00

41.85

41.82 41.79 41.75 41.72

41.69

41.86

41.84 41.83 41.81 41.79

41.78

41.83

41.80 41.77 41.74

41.70

19'463'400 -

20'077'799

1'621'950 - 1'673'149.95 9'010.83 - 9'295.27

42.01

41.86

41.83 41.80 41.77 41.74

41.71

41.87

41.86 41.84 41.82 41.81

41.79

41.85

41.82 41.78 41.75

41.72

20'077'800 -

20'692'199

1'673'150 - 1'724'349.95 9'295.28 - 9'579.71

42.02

41.88

41.85 41.82 41.79 41.76

41.73

41.89

41.87 41.85 41.84 41.82

41.81

41.86

41.83 41.80 41.77

41.74

20'692'200 -

21'306'599

1'724'350 - 1'775'549.95 9'579.72 - 9'864.16

42.02

41.89

41.86 41.83 41.80 41.77

41.74

41.90

41.88 41.87 41.85 41.84

41.82

41.87

41.84 41.81 41.78

41.76

21'306'600 -

21'920'999

1'775'550 - 1'826'749.95 9'864.17 - 10'148.60

42.03

41.90

41.87 41.84 41.81 41.79

41.76

41.91

41.89 41.88 41.86 41.85

41.83

41.88

41.86 41.83 41.80

41.77

21'921'000 -

22'535'399

1'826'750 - 1'877'949.95 10'148.61 - 10'433.05

42.04

41.91

41.88 41.86 41.83 41.80

41.77

41.92

41.90 41.89 41.87 41.86

41.85

41.89

41.87 41.84 41.81

41.78

22'535'400 -

23'149'799

1'877'950 - 1'929'149.95 10'433.06 - 10'717.49

42.04

41.92

41.89 41.87 41.84 41.81

41.79

41.93

41.91 41.90 41.89 41.87

41.86

41.91

41.88 41.85 41.82

41.80

23'149'800 -

24'378'599

1'929'150 - 2'031'549.95 10'717.50 - 11'286.38

42.05

41.93

41.91 41.88 41.86 41.83

41.80

41.94

41.93 41.91 41.90 41.89

41.87

41.92

41.89 41.87 41.84

41.82

24'378'600 -

25'607'399

2'031'550 - 2'133'949.95 11'286.39 - 11'855.27

42.06

41.95

41.93 41.90 41.88 41.85

41.83

41.96

41.95 41.93 41.92 41.91

41.89

41.94

41.91 41.89 41.86

41.84

25'607'400 -

26'836'199

2'133'950 - 2'236'349.95 11'855.28 - 12'424.16

42.07

41.97

41.94 41.92 41.90 41.87

41.85

41.97

41.96 41.95 41.94 41.92

41.91

41.95

41.93 41.91 41.88

41.86

26'836'200 -

28'064'999

2'236'350 - 2'338'749.95 12'424.17 - 12'993.05

42.08

41.98

41.96 41.94 41.91 41.89

41.87

41.99

41.98 41.96 41.95 41.94

41.93

41.97

41.95 41.92 41.90

41.88

28'065'000 -

29'293'799

2'338'750 - 2'441'149.95 12'993.06 - 13'561.93

42.09

41.99

41.97 41.95 41.93 41.91

41.89

42.00

41.99 41.98 41.97 41.95

41.94

41.98

41.96 41.94 41.92

41.90

29'293'800 -

30'522'599

2'441'150 - 2'543'549.95 13'561.94 - 14'130.82

42.10

42.01

41.99 41.96 41.94 41.92

41.90

42.01

42.00 41.99 41.98 41.97

41.96

41.99

41.97 41.95 41.93

41.91

30'522'600 -

31'751'399

2'543'550 - 2'645'949.95 14'130.83 - 14'699.71

42.11

42.02

42.00 41.98 41.96 41.94

41.92

42.02

42.01 42.00 41.99 41.98

41.97

42.01

41.99 41.97 41.95

41.93

31'751'400 -

32'980'199

2'645'950 - 2'748'349.95 14'699.72 - 15'268.60

42.11

42.03

42.01 41.99 41.97 41.95

41.93

42.03

42.02 42.01 42.00 41.99

41.98

42.02

42.00 41.98 41.96

41.94

32'980'200 -

34'208'999

2'748'350 - 2'850'749.95 15'268.61 - 15'837.49

42.12

42.04

42.02 42.00 41.98 41.96

41.94

42.04

42.03 42.02 42.01 42.00

41.99

42.03

42.01 41.99 41.97

41.95

34'209'000 -

35'437'799

2'850'750 - 2'953'149.95 15'837.50 - 16'406.38

42.13

42.04

42.03 42.01 41.99 41.97

41.96

42.05

42.04 42.03 42.02 42.01

42.00

42.03

42.02 42.00 41.98

41.96

35'437'800 -

36'666'599

2'953'150 - 3'055'549.95 16'406.39 - 16'975.27

42.13

42.05

42.04 42.02 42.00 41.98

41.97

42.06

42.05 42.04 42.03 42.02

42.01

42.04

42.03 42.01 41.99

41.98

36'666'600 -

37'895'399

3'055'550 - 3'157'949.95 16'975.28 - 17'544.16

42.14

42.06

42.04 42.03 42.01 41.99

41.98

42.06

42.06 42.05 42.04 42.03

42.02

42.05

42.03 42.02 42.00

41.99

37'895'400 -

39'124'199

3'157'950 - 3'260'349.95 17'544.17 - 18'113.05

42.14

42.07

42.05 42.04 42.02 42.00

41.99

42.07

42.06 42.06 42.05 42.04

42.03

42.06

42.04 42.03 42.01

41.99

39'124'200 -

41'581'799

3'260'350 - 3'465'149.95 18'113.06 - 19'250.82

42.15

42.08

42.06 42.05 42.03 42.02

42.00

42.08

42.07 42.07 42.06 42.05

42.04

42.07

42.05 42.04 42.02

42.01

41'581'800 -

44'039'399

3'465'150 - 3'669'949.95 19'250.83 - 20'388.60

42.16

42.09

42.07 42.06 42.05 42.03

42.02

42.09

42.09 42.08 42.07 42.06

42.06

42.08

42.07 42.05 42.04

42.02

44'039'400 -

46'496'999

3'669'950 - 3'874'749.95 20'388.61 - 21'526.38

42.16

42.10

42.09 42.07 42.06 42.05

42.03

42.10

42.10 42.09 42.08 42.07

42.07

42.09

42.08 42.06 42.05

42.04

46'497'000 -

48'954'599

3'874'750 - 4'079'549.95 21'526.39 - 22'664.16

42.17

42.11

42.10 42.08 42.07 42.06

42.04

42.11

42.11 42.10 42.09 42.09

42.08

42.10

42.09 42.08 42.06

42.05

48'954'600 -

51'412'199

4'079'550 - 4'284'349.95 22'664.17 - 23'801.93

42.17

42.12

42.11 42.09 42.08 42.07

42.06

42.12

42.11 42.11 42.10 42.10

42.09

42.11

42.10 42.09 42.07

42.06

51'412'200 -

53'869'799

4'284'350 - 4'489'149.95 23'801.94 - 24'939.71

42.18

42.13

42.11 42.10 42.09 42.08

42.07

42.13

42.12 42.12 42.11 42.10

42.10

42.12

42.11 42.10 42.08

42.07

53'869'800 -

56'327'399

4'489'150 - 4'693'949.95 24'939.72 - 26'077.49

42.18

42.13

42.12 42.11 42.10 42.09

42.08

42.14

42.13 42.12 42.12 42.11

42.11

42.13

42.11 42.10 42.09

42.08

56'327'400 -

58'784'999

4'693'950 - 4'898'749.95 26'077.50 - 27'215.27

42.19

42.14

42.13 42.12 42.11 42.10

42.09

42.14

42.14 42.13 42.12 42.12

42.11

42.13

42.12 42.11 42.10

42.09

58'785'000 -

63'700'199

4'898'750 - 5'308'349.95 27'215.28 - 29'490.82

42.19

42.15

42.14 42.13 42.12 42.11

42.10

42.15

42.14 42.14 42.13 42.13

42.12

42.14

42.13 42.12 42.11

42.10

63'700'200 -

68'615'399

5'308'350 - 5'717'949.95 29'490.83 - 31'766.38

42.20

42.16

42.15 42.14 42.13 42.12

42.11

42.16

42.15 42.15 42.15 42.14

42.14

42.15

42.14 42.13 42.12

42.11

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 30

TRANCHES BAREMES IMPOTS A LA SOURCE 2024

TAUX BAREMES IMPOTS A LA SOURCE 2024

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois A l'heure

Seule

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

fr. fr.

%

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.

%

68'615'400 - 73'530'599

5'717'950 - 6'127'549.95 31'766.39 - 34'041.93

42.21

42.17

42.16 42.15 42.14 42.13

42.12

42.17

42.16 42.16 42.15 42.15

42.15

42.16

42.15 42.14 42.14

42.13

73'530'600 - 78'445'799

6'127'550 - 6'537'149.95 34'041.94 - 36'317.49

42.21

42.17

42.17 42.16 42.15 42.14

42.13

42.18

42.17 42.17 42.16 42.16

42.15

42.17

42.16 42.15 42.14

42.14

78'445'800 - 83'360'999

6'537'150 - 6'946'749.95 36'317.50 - 38'593.05

42.21

42.18

42.17 42.16 42.16 42.15

42.14

42.18

42.18 42.17 42.17 42.17

42.16

42.18

42.17 42.16 42.15

42.15

83'361'000 - 88'276'199

6'946'750 - 7'356'349.95 38'593.06 - 40'868.60

42.22

42.19

42.18 42.17 42.16 42.16

42.15

42.19

42.18 42.18 42.18 42.17

42.17

42.18

42.17 42.17 42.16

42.15

88'276'200 - 93'191'399

7'356'350 - 7'765'949.95 40'868.61 - 43'144.16

42.22

42.19

42.18 42.18 42.17 42.16

42.16

42.19

42.19 42.19 42.18 42.18

42.18

42.19

42.18 42.17 42.17

42.16

93'191'400 - 98'106'599

7'765'950 - 8'175'549.95 43'144.17 - 45'419.71

42.23

42.20

42.19 42.18 42.18 42.17

42.16

42.20

42.19 42.19 42.19 42.18

42.18

42.19

42.19 42.18 42.17

42.17

98'106'600 - 103'021'800

8'175'550 - 8'585'150.00 45'419.72 - 47'695.28

42.23

42.20

42.19 42.19 42.18 42.18

42.17

42.20

42.20 42.20 42.19 42.19

42.19

42.20

42.19 42.18 42.18

42.17

Barème Impôt Source 2024 - République et Canton de Genève - novembre 2023

Page 31