Barèmes 2022 de perception de l'impôt à la source

Barèmes 2022 impôt à la source

applicables dès le 1er janvier 2022

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

Pour des informations détaillées sur l'utilisation de ces barèmes, se référer aux « Directives concernant l'imposition à la source 2022 » disponibles sur www.ge.ch/c/imp-lsdir

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

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

TRANCHES BAREMES IMPOTS A LA SOURCE 2022

TAUX BAREMES IMPOTS A LA SOURCE 2022

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 -

27'600

1.00 -

2'300

1.00 - 12.78

_____

_____ _____ _____ _____ _____

_____

_____

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

27'601 -

28'200

2'300.05 -

2'350

12.79 - 13.06

0.06

_____ _____ _____ _____ _____

_____

_____

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

28'201 -

28'800

2'350.05 -

2'400

13.07 - 13.33

0.40

_____ _____ _____ _____ _____

_____

0.06

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

28'801 -

29'400

2'400.05 -

2'450

13.34 - 13.61

0.65

_____ Le_____ _____

conjoint ne _____

travaille _____

pas et n'a

_____

0.31

_____ _____travaille

Le conjoint _____ _____

ou reçoit des _____

_____

_____ _____ _____

_____

29'401 -

30'000

2'450.05 -

2'500

13.62 - 13.89

0.89

_____ pas de revenu

_____ acquis

_____ en

_____ _____

_____

0.54

revenus

_____ acquis en

_____ compensation

_____ _____ _____

_____

_____ _____ _____

_____

30'001 -

30'600

2'500.05 -

2'550

13.90 - 14.17

1.12

_____ compensation

_____ _____ (assurance-maladie

_____ _____

_____

0.76

_____ / _____

_____ _____/ accidents

(assurance-maladie

_____

_____

_____ _____ _____

_____

30'601 -

31'200

2'550.05 -

2'600

14.18 - 14.44

1.34

accidents /

_____ / _____ invalidité /

_____ _____maternité

_____ /

chômage).

_____

0.97

invalidité

_____ / maternité

_____ _____/ chômage).

_____ _____

_____

_____ _____ _____

_____

31'201 -

31'800

2'600.05 -

2'650

14.45 - 14.72

1.55

_____ _____ _____ _____ _____

_____

1.18

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

31'801 -

32'400

2'650.05 -

2'700

14.73 - 15.00

1.75

_____ _____ _____ _____ _____

_____

1.38

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

32'401 -

33'000

2'700.05 -

2'750

15.01 - 15.28

1.98

_____ _____ _____ _____ _____

_____

1.57

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

33'001 -

33'600

2'750.05 -

2'800

15.29 - 15.56

2.19

_____ _____ _____ _____ _____

_____

1.78

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

33'601 -

34'200

2'800.05 -

2'850

15.57 - 15.83

2.40

_____ _____ _____ _____ _____

_____

1.99

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

34'201 -

34'800

2'850.05 -

2'900

15.84 - 16.11

2.60

_____ _____ _____ _____ _____

_____

2.18

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

34'801 -

35'400

2'900.05 -

2'950

16.12 - 16.39

2.82

_____ _____ _____ _____ _____

_____

2.41

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

35'401 -

36'000

2'950.05 -

3'000

16.40 - 16.67

3.03

_____ _____ _____ _____ _____

_____

2.62

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

36'001 -

36'600

3'000.05 -

3'050

16.68 - 16.94

3.23

_____ _____ _____ _____ _____

_____

2.83

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

36'601 -

37'200

3'050.05 -

3'100

16.95 - 17.22

3.43

_____ _____ _____ _____ _____

_____

3.04

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

37'201 -

37'800

3'100.05 -

3'150

17.23 - 17.50

3.64

_____ _____ _____ _____ _____

_____

3.24

0.18 _____ _____ _____ _____

_____

_____ _____ _____

_____

37'801 -

38'400

3'150.05 -

3'200

17.51 - 17.78

3.84

_____ _____ _____ _____ _____

_____

3.45

0.36 _____ _____ _____ _____

_____

_____ _____ _____

_____

38'401 -

39'000

3'200.05 -

3'250

17.79 - 18.06

4.05

_____ _____ _____ _____ _____

_____

3.66

0.54 _____ _____ _____ _____

_____

_____ _____ _____

_____

39'001 -

39'600

3'250.05 -

3'300

18.07 - 18.33

4.24

_____ _____ _____ _____ _____

_____

3.86

0.71 _____ _____ _____ _____

_____

_____ _____ _____

_____

39'601 -

40'200

3'300.05 -

3'350

18.34 - 18.61

4.44

_____ _____ _____ _____ _____

_____

4.06

0.88 _____ _____ _____ _____

_____

_____ _____ _____

_____

40'201 -

40'800

3'350.05 -

3'400

18.62 - 18.89

4.65

_____ _____ _____ _____ _____

_____

4.26

1.04 _____ _____ _____ _____

_____

_____ _____ _____

_____

40'801 -

41'400

3'400.05 -

3'450

18.90 - 19.17

4.85

_____ _____ _____ _____ _____

_____

4.47

1.20 _____ _____ _____ _____

_____

_____ _____ _____

_____

41'401 -

42'000

3'450.05 -

3'500

19.18 - 19.44

5.04

_____ _____ _____ _____ _____

_____

4.67

1.36 _____ _____ _____ _____

_____

_____ _____ _____

_____

42'001 -

42'600

3'500.05 -

3'550

19.45 - 19.72

5.23

_____ _____ _____ _____ _____

_____

4.87

1.53 _____ _____ _____ _____

_____

_____ _____ _____

_____

42'601 -

43'200

3'550.05 -

3'600

19.73 - 20.00

5.41

_____ _____ _____ _____ _____

_____

5.06

1.70 _____ _____ _____ _____

_____

_____ _____ _____

_____

43'201 -

43'800

3'600.05 -

3'650

20.01 - 20.28

5.59

_____ _____ _____ _____ _____

_____

5.25

1.86 _____ _____ _____ _____

_____

_____ _____ _____

_____

43'801 -

44'400

3'650.05 -

3'700

20.29 - 20.56

5.76

_____ _____ _____ _____ _____

_____

5.43

2.02 _____ _____ _____ _____

_____

_____ _____ _____

_____

44'401 -

45'000

3'700.05 -

3'750

20.57 - 20.83

5.93

_____ _____ _____ _____ _____

_____

5.61

2.19 _____ _____ _____ _____

_____

_____ _____ _____

_____

45'001 -

45'600

3'750.05 -

3'800

20.84 - 21.11

6.10

_____ _____ _____ _____ _____

_____

5.78

2.36 _____ _____ _____ _____

_____

_____ _____ _____

_____

45'601 -

46'200

3'800.05 -

3'850

21.12 - 21.39

6.26

_____ _____ _____ _____ _____

_____

5.94

2.52 0.10 _____ _____ _____

_____

_____ _____ _____

_____

46'201 -

46'800

3'850.05 -

3'900

21.40 - 21.67

6.43

_____ _____ _____ _____ _____

_____

6.11

2.69 0.25 _____ _____ _____

_____

_____ _____ _____

_____

46'801 -

47'400

3'900.05 -

3'950

21.68 - 21.94

6.60

_____ _____ _____ _____ _____

_____

6.28

2.86 0.40 _____ _____ _____

_____

_____ _____ _____

_____

47'401 -

48'000

3'950.05 -

4'000

21.95 - 22.22

6.77

_____ _____ _____ _____ _____

_____

6.46

3.03 0.54 _____ _____ _____

_____

_____ _____ _____

_____

48'001 -

48'600

4'000.05 -

4'050

22.23 - 22.50

6.93

0.06 _____ _____ _____ _____

_____

6.64

3.19 0.68 _____ _____ _____

_____

_____ _____ _____

_____

48'601 -

49'200

4'050.05 -

4'100

22.51 - 22.78

7.09

0.07 _____ _____ _____ _____

_____

6.82

3.35 0.82 _____ _____ _____

_____

_____ _____ _____

_____

49'201 -

49'800

4'100.05 -

4'150

22.79 - 23.06

7.25

0.08 _____ _____ _____ _____

_____

6.99

3.53 0.95 _____ _____ _____

_____

_____ _____ _____

_____

49'801 -

50'400

4'150.05 -

4'200

23.07 - 23.33

7.40

0.09 _____ _____ _____ _____

_____

7.15

3.70 1.09 _____ _____ _____

_____

_____ _____ _____

_____

50'401 -

51'000

4'200.05 -

4'250

23.34 - 23.61

7.55

0.09 _____ _____ _____ _____

_____

7.32

3.86 1.23 _____ _____ _____

_____

_____ _____ _____

_____

51'001 -

51'600

4'250.05 -

4'300

23.62 - 23.89

7.70

0.10 _____ _____ _____ _____

_____

7.48

4.02 1.37 _____ _____ _____

_____

_____ _____ _____

_____

51'601 -

52'200

4'300.05 -

4'350

23.90 - 24.17

7.86

0.11 _____ _____ _____ _____

_____

7.65

4.18 1.51 _____ _____ _____

_____

_____ _____ _____

_____

52'201 -

52'800

4'350.05 -

4'400

24.18 - 24.44

8.01

0.12 _____ _____ _____ _____

_____

7.82

4.34 1.65 _____ _____ _____

_____

_____ _____ _____

_____

52'801 -

53'400

4'400.05 -

4'450

24.45 - 24.72

8.16

0.13 _____ _____ _____ _____

_____

8.00

4.52 1.80 _____ _____ _____

_____

_____ _____ _____

_____

53'401 -

54'000

4'450.05 -

4'500

24.73 - 25.00

8.31

0.13 _____ _____ _____ _____

_____

8.17

4.68 1.94 _____ _____ _____

_____

_____ _____ _____

_____

54'001 -

54'600

4'500.05 -

4'550

25.01 - 25.28

8.45

0.14 _____ _____ _____ _____

_____

8.33

4.85 2.08 0.04 _____ _____

_____

_____ _____ _____

_____

54'601 -

55'200

4'550.05 -

4'600

25.29 - 25.56

8.59

0.15 _____ _____ _____ _____

_____

8.50

5.01 2.22 0.17 _____ _____

_____

_____ _____ _____

_____

55'201 -

55'800

4'600.05 -

4'650

25.57 - 25.83

8.73

0.16 _____ _____ _____ _____

_____

8.66

5.17 2.37 0.30 _____ _____

_____

_____ _____ _____

_____

Barème Impôt Source 2022 - République et Canton de Genève

- Novembre 2021 Page 1

TRANCHES BAREMES IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

55'801 -

56'400

4'650.05 -

4'700

25.84 - 26.11

8.87

0.29

_____ _____ _____ _____

_____

8.81

5.35 2.52 0.42 _____

_____

_____

_____ _____ _____

_____

56'401 -

57'000

4'700.05 -

4'750

26.12 - 26.39

9.02

0.42

_____ _____ _____ _____

_____

8.97

5.52 2.66 0.54 _____

_____

_____

_____ _____ _____

_____

57'001 -

57'600

4'750.05 -

4'800

26.40 - 26.67

9.17

0.55

_____ _____ _____ _____

_____

9.12

5.69 2.81 0.66 _____

_____

_____

_____ _____ _____

_____

57'601 -

58'200

4'800.05 -

4'850

26.68 - 26.94

9.32

0.67

_____ _____ _____ _____

_____

9.28

5.86 2.96 0.77 _____

_____

_____

_____ _____ _____

_____

58'201 -

58'800

4'850.05 -

4'900

26.95 - 27.22

9.47

0.79

_____ _____ _____ _____

_____

9.43

6.02 3.11 0.89 _____

_____

_____

_____ _____ _____

_____

58'801 -

59'400

4'900.05 -

4'950

27.23 - 27.50

9.61

0.91

_____ _____ _____ _____

_____

9.58

6.18 3.26 1.01 _____

_____

_____

_____ _____ _____

_____

59'401 -

60'000

4'950.05 -

5'000

27.51 - 27.78

9.75

1.03

_____ _____ _____ _____

_____

9.72

6.34 3.40 1.14 _____

_____

_____

_____ _____ _____

_____

60'001 -

60'600

5'000.05 -

5'050

27.79 - 28.06

9.89

1.15

_____ _____ _____ _____

_____

9.86

6.49 3.54 1.26 _____

_____

_____

_____ _____ _____

_____

60'601 -

61'200

5'050.05 -

5'100

28.07 - 28.33

10.03

1.26

_____ _____ _____ _____

_____

10.00

6.66 3.68 1.38 _____

_____

_____

_____ _____ _____

_____

61'201 -

61'800

5'100.05 -

5'150

28.34 - 28.61

10.17

1.37

_____ _____ _____ _____

_____

10.14

6.82 3.82 1.51 _____

_____

_____

_____ _____ _____

_____

61'801 -

62'400

5'150.05 -

5'200

28.62 - 28.89

10.30

1.48

_____ _____ _____ _____

_____

10.29

6.98 3.95 1.63 _____

_____

_____

_____ _____ _____

_____

62'401 -

63'000

5'200.05 -

5'250

28.90 - 29.17

10.44

1.59

_____ _____ _____ _____

_____

10.43

7.13 4.08 1.76 0.00

_____

_____

_____ _____ _____

_____

63'001 -

63'600

5'250.05 -

5'300

29.18 - 29.44

10.57

1.69

_____ _____ _____ _____

_____

10.58

7.29 4.26 1.88 0.11

_____

_____

_____ _____ _____

_____

63'601 -

64'200

5'300.05 -

5'350

29.45 - 29.72

10.70

1.79

_____ _____ _____ _____

_____

10.72

7.44 4.41 2.01 0.22

_____

_____

_____ _____ _____

_____

64'201 -

64'800

5'350.05 -

5'400

29.73 - 30.00

10.83

1.90

_____ _____ _____ _____

_____

10.86

7.58 4.58 2.15 0.33

_____

_____

_____ _____ _____

_____

64'801 -

65'400

5'400.05 -

5'450

30.01 - 30.28

10.95

2.01

_____ _____ _____ _____

_____

10.99

7.73 4.73 2.28 0.44

_____

_____

_____ _____ _____

_____

65'401 -

66'000

5'450.05 -

5'500

30.29 - 30.56

11.07

2.12

_____ _____ _____ _____

_____

11.12

7.88 4.89 2.40 0.54

_____

_____

_____ _____ _____

_____

66'001 -

66'600

5'500.05 -

5'550

30.57 - 30.83

11.20

2.23

_____ _____ _____ _____

_____

11.26

8.04 5.04 2.54 0.64

_____

0.08

_____ _____ _____

_____

66'601 -

67'200

5'550.05 -

5'600

30.84 - 31.11

11.32

2.34

_____ _____ _____ _____

_____

11.39

8.19 5.20 2.68 0.75

_____

0.18

_____ _____ _____

_____

67'201 -

67'800

5'600.05 -

5'650

31.12 - 31.39

11.44

2.45

_____ _____ _____ _____

_____

11.52

8.34 5.35 2.82 0.86

_____

0.29

_____ _____ _____

_____

67'801 -

68'400

5'650.05 -

5'700

31.40 - 31.67

11.56

2.56

_____ _____ _____ _____

_____

11.65

8.49 5.50 2.95 0.97

_____

0.40

_____ _____ _____

_____

68'401 -

69'000

5'700.05 -

5'750

31.68 - 31.94

11.68

2.66

_____ _____ _____ _____

_____

11.72

8.58 5.59 3.03 1.04

_____

0.50

_____ _____ _____

_____

69'001 -

69'600

5'750.05 -

5'800

31.95 - 32.22

11.80

2.77

_____ _____ _____ _____

_____

11.79

8.67 5.67 3.11 1.10

_____

0.60

_____ _____ _____

_____

69'601 -

70'200

5'800.05 -

5'850

32.23 - 32.50

11.91

2.88

_____ _____ _____ _____

_____

11.86

8.75 5.77 3.19 1.16

_____

0.70

_____ _____ _____

_____

70'201 -

70'800

5'850.05 -

5'900

32.51 - 32.78

12.02

2.99

_____ _____ _____ _____

_____

11.94

8.84 5.86 3.27 1.23

_____

0.80

_____ _____ _____

_____

70'801 -

71'400

5'900.05 -

5'950

32.79 - 33.06

12.13

3.10

_____ _____ _____ _____

_____

12.01

8.92 5.95 3.35 1.29

_____

0.89

_____ _____ _____

_____

71'401 -

72'000

5'950.05 -

6'000

33.07 - 33.33

12.24

3.21

_____ _____ _____ _____

_____

12.08

9.01 6.05 3.42 1.36

_____

0.99

_____ _____ _____

_____

72'001 -

72'600

6'000.05 -

6'050

33.34 - 33.61

12.34

3.32

_____ _____ _____ _____

_____

12.15

9.09 6.14 3.50 1.43

_____

1.08

_____ _____ _____

_____

72'601 -

73'200

6'050.05 -

6'100

33.62 - 33.89

12.45

3.43

0.07 _____ _____ _____

_____

12.22

9.17 6.24 3.58 1.50

_____

1.17

_____ _____ _____

_____

73'201 -

73'800

6'100.05 -

6'150

33.90 - 34.17

12.55

3.54

0.17 _____ _____ _____

_____

12.29

9.26 6.33 3.65 1.57

_____

1.26

_____ _____ _____

_____

73'801 -

74'400

6'150.05 -

6'200

34.18 - 34.44

12.66

3.65

0.27 _____ _____ _____

_____

12.36

9.34 6.42 3.73 1.64

_____

1.35

_____ _____ _____

_____

74'401 -

75'000

6'200.05 -

6'250

34.45 - 34.72

12.76

3.77

0.36 _____ _____ _____

_____

12.43

9.42 6.51 3.80 1.71

0.05

1.44

_____ _____ _____

_____

75'001 -

75'600

6'250.05 -

6'300

34.73 - 35.00

12.86

3.88

0.46 _____ _____ _____

_____

12.49

9.51 6.60 3.88 1.77

0.11

1.54

_____ _____ _____

_____

75'601 -

76'200

6'300.05 -

6'350

35.01 - 35.28

12.95

4.00

0.55 _____ _____ _____

_____

12.56

9.59 6.69 3.98 1.85

0.17

1.64

_____ _____ _____

_____

76'201 -

76'800

6'350.05 -

6'400

35.29 - 35.56

13.05

4.11

0.64 _____ _____ _____

_____

12.63

9.67 6.78 4.07 1.92

0.23

1.73

_____ _____ _____

_____

76'801 -

77'400

6'400.05 -

6'450

35.57 - 35.83

13.15

4.22

0.73 _____ _____ _____

_____

12.70

9.75 6.87 4.16 1.99

0.28

1.82

_____ _____ _____

_____

77'401 -

78'000

6'450.05 -

6'500

35.84 - 36.11

13.24

4.33

0.82 _____ _____ _____

_____

12.76

9.83 6.95 4.25 2.07

0.34

1.92

_____ _____ _____

_____

78'001 -

78'600

6'500.05 -

6'550

36.12 - 36.39

13.33

4.44

0.90 _____ _____ _____

_____

12.83

9.90 7.04 4.33 2.14

0.40

2.01

_____ _____ _____

_____

78'601 -

79'200

6'550.05 -

6'600

36.40 - 36.67

13.43

4.55

0.99 _____ _____ _____

_____

12.89

9.98 7.13 4.42 2.21

0.46

2.13

_____ _____ _____

_____

79'201 -

79'800

6'600.05 -

6'650

36.68 - 36.94

13.51

4.66

1.07 _____ _____ _____

_____

12.96

10.06 7.22 4.51 2.29

0.51

2.24

_____ _____ _____

_____

79'801 -

80'400

6'650.05 -

6'700

36.95 - 37.22

13.60

4.78

1.16 _____ _____ _____

_____

13.02

10.13 7.30 4.60 2.36

0.57

2.34

_____ _____ _____

_____

80'401 -

81'000

6'700.05 -

6'750

37.23 - 37.50

13.69

4.89

1.24 _____ _____ _____

_____

13.08

10.21 7.39 4.69 2.43

0.63

2.45

_____ _____ _____

_____

81'001 -

81'600

6'750.05 -

6'800

37.51 - 37.78

13.77

5.00

1.33 _____ _____ _____

_____

13.14

10.29 7.48 4.78 2.51

0.68

2.56

_____ _____ _____

_____

81'601 -

82'200

6'800.05 -

6'850

37.79 - 38.06

13.86

5.11

1.42 _____ _____ _____

_____

13.21

10.37 7.56 4.87 2.59

0.74

2.66

_____ _____ _____

_____

82'201 -

82'800

6'850.05 -

6'900

38.07 - 38.33

13.94

5.23

1.51 _____ _____ _____

_____

13.27

10.44 7.65 4.95 2.67

0.80

2.77

_____ _____ _____

_____

82'801 -

83'400

6'900.05 -

6'950

38.34 - 38.61

14.02

5.34

1.59 _____ _____ _____

_____

13.33

10.52 7.73 5.04 2.74

0.86

2.87

0.08 _____ _____

_____

83'401 -

84'000

6'950.05 -

7'000

38.62 - 38.89

14.10

5.45

1.68 _____ _____ _____

_____

13.39

10.60 7.81 5.13 2.82

0.93

2.97

0.17 _____ _____

_____

84'001 -

84'600

7'000.05 -

7'050

38.90 - 39.17

14.18

5.56

1.80 _____ _____ _____

_____

13.45

10.67 7.90 5.22 2.90

0.99

3.07

0.25 _____ _____

_____

Barème Impôt Source 2022 - République et Canton de Genève

- Novembre 2021

Page 2

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

84'601 -

85'200

7'050.05 -

7'100

39.18 - 39.44

14.26

5.66

1.90 _____ _____ _____

_____

13.51

10.75 7.98 5.30 2.97

1.05

3.18

0.34 _____ _____

_____

85'201 -

85'800

7'100.05 -

7'150

39.45 - 39.72

14.34

5.77

1.99 _____ _____ _____

_____

13.57

10.82 8.06 5.39 3.05

1.11

3.29

0.42 _____ _____

_____

85'801 -

86'400

7'150.05 -

7'200

39.73 - 40.00

14.41

5.87

2.09 _____ _____ _____

_____

13.63

10.90 8.14 5.47 3.12

1.18

3.41

0.50 _____ _____

_____

86'401 -

87'000

7'200.05 -

7'250

40.01 - 40.28

14.49

5.98

2.19 _____ _____ _____

_____

13.69

10.97 8.22 5.56 3.19

1.24

3.51

0.58 _____ _____

_____

87'001 -

87'600

7'250.05 -

7'300

40.29 - 40.56

14.56

6.08

2.29 _____ _____ _____

_____

13.74

11.04 8.30 5.65 3.27

1.30

3.62

0.66 _____ _____

_____

87'601 -

88'200

7'300.05 -

7'350

40.57 - 40.83

14.64

6.18

2.39 _____ _____ _____

_____

13.80

11.11 8.38 5.74 3.34

1.37

3.73

0.74 _____ _____

_____

88'201 -

88'800

7'350.05 -

7'400

40.84 - 41.11

14.71

6.28

2.49 _____ _____ _____

_____

13.86

11.18 8.46 5.83 3.41

1.44

3.83

0.82 _____ _____

_____

88'801 -

89'400

7'400.05 -

7'450

41.12 - 41.39

14.78

6.37

2.59 _____ _____ _____

_____

13.92

11.25 8.54 5.92 3.48

1.50

3.94

0.89 _____ _____

_____

89'401 -

90'000

7'450.05 -

7'500

41.40 - 41.67

14.85

6.47

2.68 0.08 _____ _____

_____

13.98

11.32 8.62 6.00 3.56

1.57

4.05

0.97 _____ _____

_____

90'001 -

90'600

7'500.05 -

7'550

41.68 - 41.94

14.92

6.57

2.78 0.16 _____ _____

_____

14.04

11.39 8.71 6.09 3.63

1.64

4.17

1.04 _____ _____

_____

90'601 -

91'200

7'550.05 -

7'600

41.95 - 42.22

14.99

6.66

2.89 0.24 _____ _____

_____

14.10

11.46 8.79 6.17 3.70

1.71

4.28

1.12 _____ _____

_____

91'201 -

91'800

7'600.05 -

7'650

42.23 - 42.50

15.06

6.76

2.99 0.31 _____ _____

_____

14.15

11.53 8.87 6.26 3.77

1.77

4.38

1.20 _____ _____

_____

91'801 -

92'400

7'650.05 -

7'700

42.51 - 42.78

15.12

6.86

3.10 0.39 _____ _____

_____

14.21

11.59 8.95 6.34 3.84

1.84

4.49

1.28 _____ _____

_____

92'401 -

93'000

7'700.05 -

7'750

42.79 - 43.06

15.19

6.96

3.20 0.47 _____ _____

_____

14.27

11.66 9.03 6.43 3.92

1.91

4.60

1.36 _____ _____

_____

93'001 -

93'600

7'750.05 -

7'800

43.07 - 43.33

15.26

7.06

3.31 0.54 _____ _____

_____

14.32

11.73 9.11 6.51 4.01

1.98

4.70

1.44 _____ _____

_____

93'601 -

94'200

7'800.05 -

7'850

43.34 - 43.61

15.35

7.16

3.41 0.62 _____ _____

_____

14.38

11.79 9.19 6.59 4.10

2.05

4.80

1.52 _____ _____

_____

94'201 -

94'800

7'850.05 -

7'900

43.62 - 43.89

15.43

7.25

3.51 0.69 _____ _____

_____

14.43

11.86 9.27 6.67 4.19

2.12

4.90

1.60 _____ _____

_____

94'801 -

95'400

7'900.05 -

7'950

43.90 - 44.17

15.51

7.35

3.61 0.76 _____ _____

_____

14.49

11.92 9.34 6.75 4.27

2.19

5.00

1.67 _____ _____

_____

95'401 -

96'000

7'950.05 -

8'000

44.18 - 44.44

15.60

7.44

3.71 0.83 _____ _____

_____

14.54

11.99 9.42 6.83 4.36

2.26

5.10

1.75 _____ _____

_____

96'001 -

96'600

8'000.05 -

8'050

44.45 - 44.72

15.68

7.53

3.81 0.90 _____ _____

_____

14.60

12.05 9.50 6.92 4.44

2.33

5.20

1.83 _____ _____

_____

96'601 -

97'200

8'050.05 -

8'100

44.73 - 45.00

15.76

7.62

3.92 0.97 _____ _____

_____

14.65

12.12 9.57 7.00 4.53

2.40

5.29

1.91 _____ _____

_____

97'201 -

97'800

8'100.05 -

8'150

45.01 - 45.28

15.83

7.71

4.02 1.04 _____ _____

_____

14.70

12.18 9.65 7.08 4.61

2.47

5.39

1.99 _____ _____

_____

97'801 -

98'400

8'150.05 -

8'200

45.29 - 45.56

15.91

7.80

4.12 1.12 _____ _____

_____

14.76

12.25 9.72 7.16 4.70

2.55

5.48

2.07 _____ _____

_____

98'401 -

99'000

8'200.05 -

8'250

45.57 - 45.83

15.99

7.89

4.22 1.20 _____ _____

_____

14.81

12.32 9.80 7.25 4.78

2.62

5.58

2.15 _____ _____

_____

99'001 -

99'600

8'250.05 -

8'300

45.84 - 46.11

16.06

7.98

4.32 1.27 _____ _____

_____

14.86

12.38 9.87 7.33 4.86

2.70

5.67

2.23 0.01 _____

_____

99'601 -

100'200

8'300.05 -

8'350

46.12 - 46.39

16.14

8.06

4.42 1.35 _____ _____

_____

14.91

12.44 9.94 7.41 4.94

2.77

5.76

2.35 0.09 _____

_____

100'201 -

100'800

8'350.05 -

8'400

46.40 - 46.67

16.22

8.15

4.52 1.42 _____ _____

_____

14.96

12.51 10.02 7.49 5.03

2.84

5.85

2.44 0.16 _____

_____

100'801 -

101'400

8'400.05 -

8'450

46.68 - 46.94

16.29

8.23

4.62 1.49 _____ _____

_____

15.01

12.57 10.09 7.58 5.11

2.92

5.93

2.54 0.23 _____

_____

101'401 -

102'000

8'450.05 -

8'500

46.95 - 47.22

16.37

8.33

4.71 1.56 _____ _____

_____

15.07

12.63 10.16 7.66 5.19

2.99

6.03

2.64 0.30 _____

_____

102'001 -

102'600

8'500.05 -

8'550

47.23 - 47.50

16.44

8.42

4.81 1.64 _____ _____

_____

15.12

12.69 10.23 7.74 5.27

3.06

6.13

2.73 0.37 _____

_____

102'601 -

103'200

8'550.05 -

8'600

47.51 - 47.78

16.51

8.52

4.90 1.71 _____ _____

_____

15.17

12.75 10.30 7.81 5.35

3.13

6.22

2.83 0.44 _____

_____

103'201 -

103'800

8'600.05 -

8'650

47.79 - 48.06

16.59

8.61

4.99 1.79 _____ _____

_____

15.22

12.81 10.37 7.89 5.43

3.20

6.31

2.93 0.51 _____

_____

103'801 -

104'400

8'650.05 -

8'700

48.07 - 48.33

16.67

8.70

5.08 1.87 _____ _____

_____

15.28

12.88 10.44 7.97 5.52

3.27

6.41

3.02 0.57 _____

_____

104'401 -

105'000

8'700.05 -

8'750

48.34 - 48.61

16.74

8.80

5.17 1.97 _____ _____

_____

15.33

12.93 10.51 8.05 5.60

3.34

6.50

3.11 0.64 _____

_____

105'001 -

105'600

8'750.05 -

8'800

48.62 - 48.89

16.81

8.89

5.26 2.06 _____ _____

_____

15.38

12.99 10.58 8.12 5.68

3.41

6.59

3.21 0.70 _____

_____

105'601 -

106'200

8'800.05 -

8'850

48.90 - 49.17

16.88

8.97

5.35 2.15 0.01 _____

_____

15.43

13.05 10.65 8.20 5.76

3.48

6.68

3.30 0.77 _____

_____

106'201 -

106'800

8'850.05 -

8'900

49.18 - 49.44

16.94

9.06

5.44 2.24 0.08 _____

_____

15.48

13.11 10.72 8.28 5.85

3.54

6.78

3.40 0.83 _____

_____

106'801 -

107'400

8'900.05 -

8'950

49.45 - 49.72

17.01

9.15

5.52 2.33 0.15 _____

_____

15.53

13.17 10.79 8.36 5.93

3.61

6.87

3.50 0.90 _____

_____

107'401 -

108'000

8'950.05 -

9'000

49.73 - 50.00

17.08

9.24

5.61 2.42 0.22 _____

_____

15.58

13.23 10.86 8.44 6.01

3.68

6.96

3.59 0.96 _____

_____

108'001 -

108'600

9'000.05 -

9'050

50.01 - 50.28

17.15

9.32

5.70 2.51 0.28 _____

_____

15.62

13.28 10.92 8.51 6.10

3.74

7.05

3.69 1.03 _____

_____

108'601 -

109'200

9'050.05 -

9'100

50.29 - 50.56

17.21

9.40

5.79 2.60 0.35 _____

_____

15.67

13.34 10.99 8.59 6.18

3.83

7.14

3.78 1.10 _____

_____

109'201 -

109'800

9'100.05 -

9'150

50.57 - 50.83

17.28

9.49

5.88 2.69 0.41 _____

_____

15.72

13.40 11.06 8.66 6.26

3.91

7.22

3.87 1.17 _____

_____

109'801 -

110'400

9'150.05 -

9'200

50.84 - 51.11

17.34

9.57

5.97 2.78 0.48 _____

_____

15.77

13.46 11.13 8.74 6.34

3.99

7.31

3.97 1.24 _____

_____

110'401 -

111'000

9'200.05 -

9'250

51.12 - 51.39

17.40

9.65

6.06 2.87 0.54 _____

_____

15.82

13.51 11.19 8.81 6.42

4.08

7.39

4.06 1.31 _____

_____

111'001 -

111'600

9'250.05 -

9'300

51.40 - 51.67

17.47

9.74

6.15 2.96 0.60 _____

_____

15.86

13.57 11.26 8.89 6.50

4.16

7.48

4.15 1.37 _____

_____

111'601 -

112'200

9'300.05 -

9'350

51.68 - 51.94

17.53

9.82

6.24 3.05 0.66 _____

_____

15.91

13.63 11.33 8.96 6.58

4.24

7.58

4.24 1.44 _____

_____

112'201 -

112'800

9'350.05 -

9'400

51.95 - 52.22

17.59

9.90

6.33 3.14 0.73 _____

_____

15.96

13.69 11.39 9.04 6.66

4.32

7.67

4.32 1.51 _____

_____

112'801 -

113'400

9'400.05 -

9'450

52.23 - 52.50

17.65

9.98

6.42 3.23 0.79 _____

_____

16.01

13.75 11.46 9.11 6.74

4.40

7.76

4.41 1.58 _____

_____

Barème Impôt Source 2022 - République et Canton de Genève

- Novembre 2021

Page 3

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

113'401 -

114'000

9'450.05 -

9'500

52.51 - 52.78

17.71

10.07

6.51 3.32 0.85 _____

_____

16.06

13.80 11.52 9.18 6.82

4.48

7.85

4.50 1.65 _____

_____

114'001 -

114'600

9'500.05 -

9'550

52.79 - 53.06

17.77

10.15

6.60 3.42 0.91 _____

_____

16.11

13.86 11.58 9.26 6.90

4.56

7.93

4.59 1.72 _____

_____

114'601 -

115'200

9'550.05 -

9'600

53.07 - 53.33

17.83

10.23

6.68 3.51 0.97 _____

_____

16.16

13.91 11.65 9.33 6.98

4.64

8.02

4.68 1.79 _____

_____

115'201 -

115'800

9'600.05 -

9'650

53.34 - 53.61

17.89

10.30

6.77 3.60 1.04 _____

_____

16.20

13.97 11.71 9.41 7.06

4.73

8.11

4.76 1.86 _____

_____

115'801 -

116'400

9'650.05 -

9'700

53.62 - 53.89

17.94

10.38

6.85 3.68 1.11 _____

_____

16.25

14.02 11.77 9.48 7.14

4.81

8.19

4.85 1.93 0.03

_____

116'401 -

117'000

9'700.05 -

9'750

53.90 - 54.17

18.00

10.46

6.94 3.77 1.17 _____

_____

16.30

14.08 11.83 9.55 7.22

4.89

8.28

4.94 2.00 0.09

_____

117'001 -

117'600

9'750.05 -

9'800

54.18 - 54.44

18.06

10.53

7.02 3.86 1.23 _____

_____

16.34

14.13 11.89 9.62 7.29

4.97

8.36

5.02 2.06 0.15

_____

117'601 -

118'200

9'800.05 -

9'850

54.45 - 54.72

18.12

10.61

7.11 3.95 1.30 _____

_____

16.39

14.19 11.95 9.69 7.37

5.05

8.44

5.11 2.16 0.21

_____

118'201 -

118'800

9'850.05 -

9'900

54.73 - 55.00

18.17

10.69

7.20 4.03 1.36 _____

_____

16.44

14.24 12.02 9.76 7.44

5.12

8.53

5.20 2.25 0.27

_____

118'801 -

119'400

9'900.05 -

9'950

55.01 - 55.28

18.23

10.76

7.28 4.12 1.42 _____

_____

16.48

14.29 12.08 9.83 7.52

5.20

8.61

5.29 2.33 0.33

_____

119'401 -

120'000

9'950.05 -

10'000

55.29 - 55.56

18.28

10.84

7.37 4.21 1.49 _____

_____

16.53

14.34 12.14 9.90 7.59

5.28

8.69

5.38 2.42 0.39

_____

120'001 -

120'600

10'000.05 -

10'050

55.57 - 55.83

18.34

10.91

7.46 4.29 1.56 _____

_____

16.58

14.40 12.20 9.97 7.67

5.37

8.77

5.47 2.50 0.45

_____

120'601 -

121'200

10'050.05 -

10'100

55.84 - 56.11

18.39

10.99

7.54 4.38 1.63 _____

_____

16.62

14.45 12.27 10.04 7.74

5.45

8.85

5.56 2.59 0.51

_____

121'201 -

121'800

10'100.05 -

10'150

56.12 - 56.39

18.44

11.07

7.63 4.46 1.69 _____

_____

16.67

14.50 12.33 10.11 7.82

5.53

8.93

5.64 2.67 0.57

_____

121'801 -

122'400

10'150.05 -

10'200

56.40 - 56.67

18.49

11.15

7.71 4.55 1.76 _____

_____

16.72

14.55 12.39 10.18 7.89

5.61

9.01

5.73 2.75 0.62

_____

122'401 -

123'000

10'200.05 -

10'250

56.68 - 56.94

18.55

11.23

7.79 4.63 1.83 0.03

_____

16.77

14.61 12.45 10.24 7.97

5.69

9.09

5.81 2.84 0.68

_____

123'001 -

123'600

10'250.05 -

10'300

56.95 - 57.22

18.60

11.30

7.87 4.71 1.92 0.08

_____

16.82

14.66 12.51 10.31 8.04

5.77

9.17

5.90 2.93 0.73

_____

123'601 -

124'200

10'300.05 -

10'350

57.23 - 57.50

18.65

11.38

7.95 4.79 1.99 0.14

_____

16.87

14.71 12.57 10.38 8.12

5.85

9.25

5.98 3.02 0.79

_____

124'201 -

124'800

10'350.05 -

10'400

57.51 - 57.78

18.70

11.45

8.03 4.88 2.08 0.20

_____

16.92

14.77 12.62 10.44 8.20

5.93

9.34

6.06 3.11 0.85

_____

124'801 -

125'400

10'400.05 -

10'450

57.79 - 58.06

18.75

11.53

8.11 4.96 2.16 0.26

_____

16.96

14.82 12.68 10.51 8.27

6.01

9.42

6.14 3.20 0.91

_____

125'401 -

126'000

10'450.05 -

10'500

58.07 - 58.33

18.80

11.60

8.19 5.05 2.24 0.32

_____

17.02

14.87 12.74 10.58 8.35

6.09

9.50

6.22 3.29 0.97

_____

126'001 -

126'600

10'500.05 -

10'550

58.34 - 58.61

18.84

11.67

8.27 5.14 2.32 0.37

_____

17.06

14.92 12.80 10.64 8.43

6.17

9.58

6.30 3.37 1.03

_____

126'601 -

127'200

10'550.05 -

10'600

58.62 - 58.89

18.89

11.75

8.35 5.22 2.40 0.43

_____

17.11

14.98 12.86 10.71 8.50

6.24

9.65

6.38 3.46 1.09

_____

127'201 -

127'800

10'600.05 -

10'650

58.90 - 59.17

18.94

11.82

8.42 5.30 2.48 0.48

_____

17.16

15.03 12.92 10.77 8.57

6.32

9.73

6.46 3.54 1.15

_____

127'801 -

128'400

10'650.05 -

10'700

59.18 - 59.44

18.99

11.89

8.50 5.39 2.56 0.54

_____

17.20

15.08 12.97 10.84 8.65

6.40

9.81

6.55 3.63 1.21

_____

128'401 -

129'000

10'700.05 -

10'750

59.45 - 59.72

19.03

11.96

8.59 5.47 2.64 0.59

_____

17.25

15.13 13.03 10.90 8.72

6.47

9.89

6.63 3.71 1.27

_____

129'001 -

129'600

10'750.05 -

10'800

59.73 - 60.00

19.08

12.03

8.67 5.55 2.73 0.64

_____

17.30

15.18 13.08 10.97 8.79

6.55

9.96

6.71 3.80 1.33

_____

129'601 -

130'200

10'800.05 -

10'850

60.01 - 60.28

19.13

12.10

8.75 5.63 2.82 0.70

_____

17.35

15.23 13.14 11.03 8.86

6.62

10.04

6.80 3.88 1.39

_____

130'201 -

130'800

10'850.05 -

10'900

60.29 - 60.56

19.18

12.17

8.83 5.71 2.90 0.75

_____

17.40

15.28 13.20 11.10 8.93

6.70

10.11

6.88 3.96 1.45

_____

130'801 -

131'400

10'900.05 -

10'950

60.57 - 60.83

19.23

12.23

8.91 5.79 2.99 0.81

_____

17.44

15.33 13.26 11.16 9.00

6.78

10.19

6.96 4.04 1.52

_____

131'401 -

132'000

10'950.05 -

11'000

60.84 - 61.11

19.29

12.30

8.99 5.87 3.08 0.86

_____

17.49

15.38 13.31 11.22 9.07

6.86

10.27

7.05 4.12 1.58

_____

132'001 -

132'600

11'000.05 -

11'050

61.12 - 61.39

19.34

12.37

9.07 5.95 3.16 0.92

_____

17.54

15.43 13.37 11.29 9.14

6.93

10.34

7.13 4.20 1.64

_____

132'601 -

133'200

11'050.05 -

11'100

61.40 - 61.67

19.40

12.44

9.15 6.03 3.24 0.98

_____

17.59

15.48 13.43 11.35 9.21

7.01

10.42

7.21 4.28 1.70

0.04

133'201 -

133'800

11'100.05 -

11'150

61.68 - 61.94

19.45

12.50

9.22 6.11 3.33 1.04

_____

17.63

15.53 13.48 11.41 9.28

7.09

10.49

7.29 4.36 1.76

0.09

133'801 -

134'400

11'150.05 -

11'200

61.95 - 62.22

19.50

12.57

9.30 6.18 3.41 1.09

_____

17.68

15.58 13.54 11.47 9.35

7.16

10.57

7.37 4.43 1.82

0.14

134'401 -

135'000

11'200.05 -

11'250

62.23 - 62.50

19.55

12.63

9.37 6.26 3.49 1.15

_____

17.74

15.63 13.60 11.54 9.42

7.24

10.64

7.45 4.51 1.89

0.20

135'001 -

135'600

11'250.05 -

11'300

62.51 - 62.78

19.60

12.70

9.45 6.34 3.57 1.21

_____

17.79

15.68 13.65 11.60 9.49

7.32

10.71

7.53 4.60 1.98

0.25

135'601 -

136'200

11'300.05 -

11'350

62.79 - 63.06

19.66

12.77

9.53 6.43 3.65 1.26

_____

17.84

15.73 13.71 11.66 9.56

7.39

10.79

7.62 4.68 2.07

0.30

136'201 -

136'800

11'350.05 -

11'400

63.07 - 63.33

19.71

12.83

9.60 6.51 3.73 1.32

_____

17.89

15.78 13.76 11.72 9.63

7.46

10.86

7.70 4.76 2.15

0.36

136'801 -

137'400

11'400.05 -

11'450

63.34 - 63.61

19.75

12.90

9.67 6.59 3.81 1.38

_____

17.94

15.83 13.81 11.78 9.70

7.54

10.93

7.77 4.84 2.22

0.41

137'401 -

138'000

11'450.05 -

11'500

63.62 - 63.89

19.80

12.96

9.75 6.67 3.88 1.45

_____

18.00

15.89 13.87 11.84 9.77

7.61

11.00

7.85 4.92 2.30

0.46

138'001 -

138'600

11'500.05 -

11'550

63.90 - 64.17

19.85

13.03

9.82 6.75 3.96 1.50

_____

18.05

15.94 13.92 11.90 9.84

7.69

11.07

7.93 5.00 2.38

0.51

138'601 -

139'200

11'550.05 -

11'600

64.18 - 64.44

19.90

13.10

9.90 6.84 4.04 1.56

_____

18.10

16.00 13.98 11.96 9.90

7.76

11.14

8.01 5.08 2.46

0.56

139'201 -

139'800

11'600.05 -

11'650

64.45 - 64.72

19.95

13.16

9.97 6.92 4.12 1.62

0.04

18.15

16.05 14.03 12.02 9.97

7.83

11.22

8.09 5.16 2.54

0.61

139'801 -

140'400

11'650.05 -

11'700

64.73 - 65.00

20.00

13.22

10.05 7.00 4.19 1.70

0.09

18.21

16.10 14.09 12.09 10.04

7.91

11.29

8.17 5.24 2.62

0.66

140'401 -

141'000

11'700.05 -

11'750

65.01 - 65.28

20.04

13.28

10.12 7.08 4.26 1.78

0.14

18.26

16.15 14.15 12.15 10.11

7.98

11.36

8.25 5.32 2.70

0.71

141'001 -

141'600

11'750.05 -

11'800

65.29 - 65.56

20.10

13.35

10.19 7.16 4.34 1.86

0.19

18.31

16.21 14.20 12.21 10.17

8.05

11.43

8.33 5.40 2.79

0.76

141'601 -

142'200

11'800.05 -

11'850

65.57 - 65.83

20.14

13.41

10.26 7.23 4.42 1.93

0.24

18.36

16.26 14.26 12.27 10.24

8.13

11.50

8.40 5.48 2.87

0.82

Barème Impôt Source 2022 - République et Canton de Genève -

Novembre

2021

Page 4

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

142'201 -

142'800

11'850.05 -

11'900

65.84 - 66.11

20.19

13.47

10.33 7.31 4.50 2.01

0.29

18.40

16.31 14.31 12.32 10.30

8.20

11.57

8.48 5.55 2.94

0.87

142'801 -

143'400

11'900.05 -

11'950

66.12 - 66.39

20.23

13.53

10.40 7.39 4.58 2.08

0.34

18.46

16.37 14.37 12.39 10.37

8.27

11.64

8.55 5.63 3.02

0.92

143'401 -

144'000

11'950.05 -

12'000

66.40 - 66.67

20.28

13.59

10.48 7.47 4.66 2.16

0.39

18.51

16.43 14.42 12.44 10.43

8.34

11.71

8.63 5.71 3.10

0.98

144'001 -

144'600

12'000.05 -

12'050

66.68 - 66.94

20.33

13.65

10.55 7.54 4.73 2.24

0.44

18.56

16.48 14.47 12.50 10.50

8.42

11.77

8.70 5.79 3.18

1.03

144'601 -

145'200

12'050.05 -

12'100

66.95 - 67.22

20.37

13.71

10.62 7.62 4.81 2.31

0.49

18.61

16.53 14.52 12.56 10.56

8.49

11.84

8.77 5.87 3.25

1.08

145'201 -

145'800

12'100.05 -

12'150

67.23 - 67.50

20.41

13.77

10.69 7.70 4.89 2.38

0.53

18.66

16.60 14.58 12.62 10.62

8.56

11.91

8.84 5.95 3.33

1.13

145'801 -

146'400

12'150.05 -

12'200

67.51 - 67.78

20.46

13.83

10.76 7.77 4.97 2.46

0.58

18.71

16.65 14.64 12.68 10.69

8.64

11.97

8.92 6.03 3.41

1.19

146'401 -

147'000

12'200.05 -

12'250

67.79 - 68.06

20.51

13.89

10.84 7.85 5.05 2.54

0.63

18.75

16.71 14.69 12.73 10.75

8.71

12.04

8.99 6.11 3.48

1.25

147'001 -

147'600

12'250.05 -

12'300

68.07 - 68.33

20.55

13.94

10.91 7.93 5.13 2.62

0.68

18.80

16.76 14.74 12.79 10.82

8.78

12.10

9.07 6.19 3.56

1.30

147'601 -

148'200

12'300.05 -

12'350

68.34 - 68.61

20.59

14.00

10.97 8.00 5.20 2.70

0.73

18.85

16.82 14.80 12.85 10.88

8.85

12.17

9.14 6.27 3.63

1.36

148'201 -

148'800

12'350.05 -

12'400

68.62 - 68.89

20.64

14.06

11.04 8.07 5.28 2.77

0.78

18.90

16.88 14.85 12.91 10.95

8.92

12.23

9.22 6.35 3.70

1.42

148'801 -

149'400

12'400.05 -

12'450

68.90 - 69.17

20.69

14.13

11.12 8.15 5.36 2.85

0.83

18.95

16.93 14.91 12.97 11.01

8.99

12.30

9.30 6.43 3.78

1.47

149'401 -

150'000

12'450.05 -

12'500

69.18 - 69.44

20.74

14.18

11.18 8.23 5.43 2.93

0.89

19.00

16.99 14.96 13.03 11.07

9.06

12.36

9.37 6.51 3.86

1.53

150'001 -

150'600

12'500.05 -

12'550

69.45 - 69.72

20.78

14.24

11.25 8.30 5.51 3.01

0.94

19.05

17.05 15.02 13.09 11.14

9.13

12.43

9.45 6.58 3.94

1.58

150'601 -

151'200

12'550.05 -

12'600

69.73 - 70.00

20.83

14.31

11.32 8.37 5.59 3.08

0.99

19.10

17.10 15.08 13.15 11.21

9.20

12.49

9.53 6.66 4.01

1.67

151'201 -

151'800

12'600.05 -

12'650

70.01 - 70.28

20.88

14.37

11.39 8.45 5.67 3.16

1.04

19.14

17.16 15.13 13.21 11.27

9.27

12.56

9.60 6.74 4.09

1.75

151'801 -

152'400

12'650.05 -

12'700

70.29 - 70.56

20.92

14.42

11.46 8.52 5.75 3.23

1.09

19.20

17.22 15.20 13.27 11.33

9.34

12.62

9.67 6.81 4.17

1.82

152'401 -

153'000

12'700.05 -

12'750

70.57 - 70.83

20.97

14.49

11.53 8.60 5.83 3.31

1.15

19.24

17.27 15.25 13.32 11.40

9.41

12.69

9.75 6.89 4.25

1.90

153'001 -

153'600

12'750.05 -

12'800

70.84 - 71.11

21.02

14.54

11.59 8.67 5.91 3.38

1.20

19.29

17.32 15.31 13.38 11.46

9.48

12.76

9.82 6.97 4.33

1.97

153'601 -

154'200

12'800.05 -

12'850

71.12 - 71.39

21.06

14.60

11.66 8.75 5.99 3.46

1.26

19.34

17.38 15.38 13.45 11.52

9.55

12.82

9.89 7.04 4.41

2.04

154'201 -

154'800

12'850.05 -

12'900

71.40 - 71.67

21.11

14.66

11.72 8.83 6.07 3.54

1.31

19.39

17.43 15.44 13.50 11.58

9.62

12.89

9.97 7.12 4.49

2.11

154'801 -

155'400

12'900.05 -

12'950

71.68 - 71.94

21.15

14.72

11.79 8.90 6.14 3.61

1.37

19.43

17.49 15.50 13.56 11.65

9.69

12.95

10.04 7.20 4.57

2.19

155'401 -

156'000

12'950.05 -

13'000

71.95 - 72.22

21.19

14.77

11.85 8.98 6.22 3.68

1.45

19.48

17.55 15.56 13.62 11.71

9.76

13.01

10.11 7.27 4.64

2.26

156'001 -

156'600

13'000.05 -

13'050

72.23 - 72.50

21.23

14.82

11.92 9.05 6.29 3.76

1.52

19.53

17.60 15.62 13.68 11.77

9.83

13.07

10.18 7.35 4.72

2.33

156'601 -

157'200

13'050.05 -

13'100

72.51 - 72.78

21.28

14.88

11.99 9.13 6.37 3.83

1.58

19.57

17.65 15.68 13.74 11.84

9.89

13.14

10.25 7.43 4.80

2.42

157'201 -

157'800

13'100.05 -

13'150

72.79 - 73.06

21.32

14.94

12.05 9.20 6.45 3.91

1.65

19.62

17.71 15.75 13.80 11.90

9.96

13.20

10.32 7.51 4.87

2.49

157'801 -

158'400

13'150.05 -

13'200

73.07 - 73.33

21.36

14.99

12.11 9.27 6.52 3.98

1.72

19.66

17.76 15.80 13.86 11.96

10.03

13.26

10.39 7.58 4.94

2.57

158'401 -

159'000

13'200.05 -

13'250

73.34 - 73.61

21.41

15.05

12.18 9.35 6.60 4.06

1.80

19.71

17.81 15.86 13.92 12.02

10.10

13.32

10.46 7.66 5.02

2.65

159'001 -

159'600

13'250.05 -

13'300

73.62 - 73.89

21.45

15.10

12.25 9.42 6.67 4.14

1.87

19.76

17.86 15.93 13.98 12.09

10.17

13.38

10.53 7.74 5.09

2.72

159'601 -

160'200

13'300.05 -

13'350

73.90 - 74.17

21.49

15.16

12.31 9.49 6.74 4.21

1.94

19.80

17.91 15.98 14.04 12.15

10.23

13.44

10.60 7.81 5.16

2.80

160'201 -

160'800

13'350.05 -

13'400

74.18 - 74.44

21.53

15.22

12.38 9.56 6.82 4.29

2.01

19.84

17.96 16.04 14.10 12.21

10.30

13.50

10.67 7.89 5.24

2.88

160'801 -

161'400

13'400.05 -

13'450

74.45 - 74.72

21.57

15.27

12.44 9.63 6.90 4.37

2.08

19.88

18.01 16.10 14.16 12.27

10.36

13.56

10.74 7.96 5.31

2.95

161'401 -

162'000

13'450.05 -

13'500

74.73 - 75.00

21.61

15.33

12.50 9.70 6.97 4.44

2.15

19.93

18.07 16.16 14.22 12.33

10.43

13.62

10.81 8.03 5.39

3.02

162'001 -

162'600

13'500.05 -

13'550

75.01 - 75.28

21.66

15.39

12.57 9.77 7.05 4.52

2.23

19.97

18.11 16.21 14.28 12.39

10.49

13.68

10.88 8.11 5.47

3.10

162'601 -

163'200

13'550.05 -

13'600

75.29 - 75.56

21.69

15.44

12.63 9.84 7.13 4.59

2.30

20.02

18.16 16.27 14.34 12.45

10.56

13.74

10.94 8.18 5.55

3.17

163'201 -

163'800

13'600.05 -

13'650

75.57 - 75.83

21.73

15.49

12.69 9.91 7.20 4.66

2.38

20.06

18.22 16.33 14.41 12.52

10.63

13.80

11.01 8.25 5.62

3.24

163'801 -

164'400

13'650.05 -

13'700

75.84 - 76.11

21.77

15.55

12.75 9.98 7.28 4.74

2.45

20.11

18.27 16.38 14.47 12.58

10.69

13.87

11.08 8.33 5.70

3.32

164'401 -

165'000

13'700.05 -

13'750

76.12 - 76.39

21.81

15.60

12.81 10.05 7.35 4.81

2.53

20.15

18.31 16.44 14.53 12.64

10.76

13.92

11.15 8.40 5.78

3.39

165'001 -

165'600

13'750.05 -

13'800

76.40 - 76.67

21.85

15.66

12.87 10.12 7.43 4.88

2.60

20.19

18.37 16.50 14.59 12.70

10.82

13.98

11.21 8.47 5.86

3.46

165'601 -

166'200

13'800.05 -

13'850

76.68 - 76.94

21.90

15.71

12.93 10.19 7.50 4.95

2.68

20.23

18.41 16.55 14.65 12.76

10.89

14.04

11.28 8.55 5.93

3.53

166'201 -

166'800

13'850.05 -

13'900

76.95 - 77.22

21.94

15.76

12.99 10.26 7.57 5.02

2.75

20.27

18.46 16.61 14.71 12.82

10.95

14.10

11.34 8.62 6.01

3.60

166'801 -

167'400

13'900.05 -

13'950

77.23 - 77.50

21.98

15.81

13.05 10.32 7.64 5.09

2.82

20.32

18.51 16.66 14.77 12.89

11.02

14.16

11.41 8.69 6.08

3.67

167'401 -

168'000

13'950.05 -

14'000

77.51 - 77.78

22.03

15.87

13.11 10.40 7.72 5.17

2.89

20.36

18.56 16.72 14.83 12.95

11.08

14.22

11.47 8.76 6.16

3.74

168'001 -

168'600

14'000.05 -

14'050

77.79 - 78.06

22.08

15.92

13.17 10.46 7.79 5.24

2.96

20.40

18.60 16.77 14.89 13.01

11.14

14.27

11.54 8.83 6.23

3.82

168'601 -

169'200

14'050.05 -

14'100

78.07 - 78.33

22.12

15.98

13.23 10.53 7.86 5.32

3.03

20.45

18.66 16.83 14.95 13.08

11.21

14.33

11.60 8.91 6.31

3.89

169'201 -

169'800

14'100.05 -

14'150

78.34 - 78.61

22.17

16.03

13.30 10.60 7.93 5.40

3.11

20.48

18.70 16.88 15.01 13.14

11.27

14.39

11.66 8.98 6.38

3.96

169'801 -

170'400

14'150.05 -

14'200

78.62 - 78.89

22.21

16.09

13.35 10.66 8.00 5.47

3.18

20.52

18.75 16.93 15.07 13.20

11.33

14.44

11.73 9.05 6.45

4.04

170'401 -

171'000

14'200.05 -

14'250

78.90 - 79.17

22.25

16.14

13.41 10.73 8.07 5.55

3.25

20.57

18.80 16.99 15.13 13.27

11.40

14.50

11.79 9.12 6.53

4.11

Barème Impôt Source 2022 - République et Canton de Genève -

Novembre

2021

Page 5

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

171'001 -

171'600

14'250.05 -

14'300

79.18 - 79.44

22.29

16.19

13.47 10.79 8.14 5.62

3.31

20.61

18.84 17.04 15.19 13.33

11.47

14.56

11.85 9.19 6.60

4.18

171'601 -

172'200

14'300.05 -

14'350

79.45 - 79.72

22.34

16.24

13.53 10.86 8.22 5.70

3.38

20.65

18.89 17.09 15.25 13.40

11.53

14.62

11.92 9.27 6.67

4.26

172'201 -

172'800

14'350.05 -

14'400

79.73 - 80.00

22.38

16.29

13.59 10.92 8.29 5.77

3.45

20.69

18.94 17.15 15.31 13.46

11.59

14.67

11.98 9.33 6.75

4.33

172'801 -

173'400

14'400.05 -

14'450

80.01 - 80.28

22.42

16.34

13.64 10.99 8.36 5.84

3.52

20.73

18.98 17.20 15.37 13.52

11.66

14.73

12.05 9.40 6.82

4.40

173'401 -

174'000

14'450.05 -

14'500

80.29 - 80.56

22.46

16.40

13.71 11.05 8.43 5.92

3.59

20.77

19.02 17.25 15.42 13.59

11.72

14.79

12.11 9.47 6.89

4.48

174'001 -

174'600

14'500.05 -

14'550

80.57 - 80.83

22.50

16.45

13.76 11.11 8.50 5.99

3.66

20.81

19.07 17.30 15.49 13.65

11.79

14.84

12.17 9.54 6.96

4.55

174'601 -

175'200

14'550.05 -

14'600

80.84 - 81.11

22.54

16.50

13.82 11.17 8.57 6.06

3.73

20.85

19.12 17.35 15.54 13.71

11.85

14.90

12.23 9.61 7.03

4.62

175'201 -

175'800

14'600.05 -

14'650

81.12 - 81.39

22.59

16.56

13.88 11.24 8.65 6.14

3.80

20.88

19.16 17.40 15.60 13.77

11.91

14.96

12.30 9.68 7.11

4.69

175'801 -

176'400

14'650.05 -

14'700

81.40 - 81.67

22.63

16.61

13.93 11.31 8.72 6.21

3.87

20.92

19.20 17.45 15.65 13.83

11.98

15.01

12.36 9.75 7.18

4.76

176'401 -

177'000

14'700.05 -

14'750

81.68 - 81.94

22.66

16.66

13.99 11.37 8.79 6.27

3.94

20.96

19.25 17.50 15.71 13.90

12.04

15.07

12.42 9.81 7.25

4.83

177'001 -

177'600

14'750.05 -

14'800

81.95 - 82.22

22.71

16.72

14.05 11.44 8.86 6.35

4.02

21.00

19.29 17.55 15.77 13.96

12.11

15.13

12.48 9.88 7.33

4.90

177'601 -

178'200

14'800.05 -

14'850

82.23 - 82.50

22.75

16.77

14.11 11.50 8.93 6.42

4.09

21.04

19.34 17.60 15.82 14.01

12.17

15.18

12.54 9.94 7.40

4.98

178'201 -

178'800

14'850.05 -

14'900

82.51 - 82.78

22.78

16.82

14.16 11.56 8.99 6.49

4.16

21.08

19.38 17.65 15.88 14.08

12.24

15.24

12.60 10.01 7.47

5.05

178'801 -

179'400

14'900.05 -

14'950

82.79 - 83.06

22.83

16.88

14.23 11.63 9.07 6.56

4.23

21.11

19.42 17.70 15.93 14.14

12.31

15.30

12.66 10.08 7.54

5.13

179'401 -

180'000

14'950.05 -

15'000

83.07 - 83.33

22.86

16.93

14.28 11.69 9.13 6.63

4.30

21.15

19.47 17.75 15.99 14.19

12.37

15.35

12.72 10.15 7.61

5.20

180'001 -

180'600

15'000.05 -

15'050

83.34 - 83.61

22.90

16.98

14.33 11.75 9.20 6.70

4.37

21.19

19.51 17.80 16.05 14.26

12.44

15.41

12.78 10.21 7.68

5.27

180'601 -

181'200

15'050.05 -

15'100

83.62 - 83.89

22.94

17.05

14.39 11.81 9.27 6.78

4.45

21.23

19.55 17.85 16.10 14.31

12.51

15.46

12.85 10.28 7.75

5.34

181'201 -

181'800

15'100.05 -

15'150

83.90 - 84.17

22.98

17.10

14.45 11.87 9.33 6.85

4.51

21.26

19.59 17.89 16.15 14.37

12.57

15.52

12.91 10.35 7.82

5.41

181'801 -

182'400

15'150.05 -

15'200

84.18 - 84.44

23.01

17.15

14.50 11.93 9.40 6.92

4.58

21.30

19.64 17.95 16.21 14.43

12.64

15.58

12.97 10.41 7.89

5.48

182'401 -

183'000

15'200.05 -

15'250

84.45 - 84.72

23.06

17.21

14.57 11.99 9.47 6.99

4.65

21.34

19.68 17.99 16.26 14.49

12.70

15.64

13.03 10.48 7.97

5.56

183'001 -

183'600

15'250.05 -

15'300

84.73 - 85.00

23.09

17.27

14.62 12.05 9.53 7.06

4.72

21.37

19.72 18.04 16.31 14.54

12.76

15.69

13.09 10.54 8.04

5.63

183'601 -

184'200

15'300.05 -

15'350

85.01 - 85.28

23.13

17.33

14.68 12.11 9.60 7.13

4.79

21.41

19.77 18.09 16.37 14.60

12.83

15.75

13.15 10.61 8.11

5.70

184'201 -

184'800

15'350.05 -

15'400

85.29 - 85.56

23.17

17.39

14.74 12.18 9.67 7.20

4.86

21.45

19.81 18.13 16.42 14.66

12.89

15.81

13.21 10.67 8.18

5.77

184'801 -

185'400

15'400.05 -

15'450

85.57 - 85.83

23.20

17.45

14.79 12.24 9.73 7.27

4.93

21.48

19.85 18.18 16.47 14.71

12.95

15.87

13.27 10.74 8.24

5.84

185'401 -

186'000

15'450.05 -

15'500

85.84 - 86.11

23.24

17.50

14.84 12.30 9.80 7.34

5.00

21.52

19.89 18.23 16.53 14.78

13.02

15.93

13.32 10.80 8.31

5.91

186'001 -

186'600

15'500.05 -

15'550

86.12 - 86.39

23.27

17.56

14.90 12.36 9.86 7.41

5.07

21.55

19.93 18.27 16.58 14.83

13.08

15.99

13.38 10.86 8.38

5.98

186'601 -

187'200

15'550.05 -

15'600

86.40 - 86.67

23.31

17.62

14.96 12.42 9.93 7.48

5.15

21.59

19.97 18.32 16.63 14.89

13.14

16.05

13.45 10.93 8.45

6.05

187'201 -

187'800

15'600.05 -

15'650

86.68 - 86.94

23.35

17.67

15.02 12.48 10.00 7.55

5.21

21.63

20.01 18.37 16.68 14.95

13.21

16.11

13.50 10.99 8.52

6.13

187'801 -

188'400

15'650.05 -

15'700

86.95 - 87.22

23.38

17.73

15.07 12.54 10.06 7.62

5.28

21.66

20.05 18.41 16.73 15.01

13.27

16.17

13.56 11.05 8.59

6.20

188'401 -

189'000

15'700.05 -

15'750

87.23 - 87.50

23.42

17.79

15.14 12.60 10.13 7.69

5.36

21.69

20.09 18.45 16.78 15.06

13.32

16.23

13.62 11.12 8.66

6.27

189'001 -

189'600

15'750.05 -

15'800

87.51 - 87.78

23.45

17.84

15.19 12.66 10.19 7.76

5.43

21.73

20.13 18.50 16.83 15.11

13.38

16.29

13.68 11.18 8.73

6.34

189'601 -

190'200

15'800.05 -

15'850

87.79 - 88.06

23.49

17.90

15.25 12.72 10.25 7.82

5.50

21.76

20.17 18.55 16.88 15.17

13.45

16.34

13.74 11.24 8.79

6.41

190'201 -

190'800

15'850.05 -

15'900

88.07 - 88.33

23.52

17.96

15.32 12.78 10.32 7.89

5.57

21.80

20.21 18.59 16.93 15.23

13.51

16.40

13.81 11.31 8.87

6.48

190'801 -

191'400

15'900.05 -

15'950

88.34 - 88.61

23.56

18.01

15.37 12.84 10.38 7.96

5.64

21.83

20.25 18.63 16.98 15.28

13.56

16.46

13.86 11.37 8.93

6.55

191'401 -

192'000

15'950.05 -

16'000

88.62 - 88.89

23.59

18.06

15.43 12.90 10.44 8.03

5.71

21.87

20.29 18.68 17.03 15.34

13.63

16.51

13.92 11.43 9.00

6.62

192'001 -

192'600

16'000.05 -

16'050

88.90 - 89.17

23.63

18.12

15.50 12.96 10.51 8.10

5.78

21.90

20.33 18.72 17.08 15.39

13.68

16.58

13.99 11.50 9.07

6.69

192'601 -

193'200

16'050.05 -

16'100

89.18 - 89.44

23.66

18.17

15.56 13.02 10.57 8.17

5.84

21.93

20.36 18.76 17.13 15.45

13.74

16.63

14.05 11.56 9.13

6.76

193'201 -

193'800

16'100.05 -

16'150

89.45 - 89.72

23.69

18.23

15.61 13.08 10.63 8.24

5.91

21.97

20.40 18.81 17.18 15.51

13.80

16.68

14.11 11.62 9.19

6.82

193'801 -

194'400

16'150.05 -

16'200

89.73 - 90.00

23.73

18.28

15.68 13.14 10.70 8.31

5.99

22.00

20.44 18.85 17.23 15.56

13.86

16.75

14.18 11.68 9.26

6.89

194'401 -

195'000

16'200.05 -

16'250

90.01 - 90.28

23.76

18.33

15.73 13.20 10.76 8.37

6.05

22.03

20.48 18.89 17.27 15.61

13.91

16.80

14.24 11.75 9.33

6.96

195'001 -

195'600

16'250.05 -

16'300

90.29 - 90.56

23.80

18.39

15.79 13.26 10.82 8.44

6.12

22.07

20.52 18.94 17.33 15.67

13.98

16.86

14.30 11.81 9.39

7.03

195'601 -

196'200

16'300.05 -

16'350

90.57 - 90.83

23.83

18.44

15.85 13.32 10.89 8.51

6.19

22.10

20.55 18.98 17.37 15.72

14.03

16.92

14.37 11.87 9.46

7.10

196'201 -

196'800

16'350.05 -

16'400

90.84 - 91.11

23.87

18.49

15.91 13.38 10.95 8.58

6.26

22.13

20.59 19.02 17.42 15.77

14.09

16.97

14.43 11.93 9.53

7.17

196'801 -

197'400

16'400.05 -

16'450

91.12 - 91.39

23.90

18.54

15.96 13.44 11.01 8.64

6.33

22.17

20.63 19.07 17.47 15.83

14.15

17.03

14.49 11.99 9.59

7.24

197'401 -

198'000

16'450.05 -

16'500

91.40 - 91.67

23.94

18.60

16.02 13.51 11.07 8.71

6.40

22.20

20.67 19.11 17.51 15.88

14.20

17.09

14.55 12.06 9.66

7.31

198'001 -

198'600

16'500.05 -

16'550

91.68 - 91.94

23.97

18.65

16.08 13.57 11.14 8.77

6.46

22.23

20.70 19.15 17.56 15.93

14.25

17.14

14.61 12.12 9.72

7.38

198'601 -

199'200

16'550.05 -

16'600

91.95 - 92.22

24.00

18.70

16.13 13.63 11.20 8.84

6.53

22.26

20.74 19.19 17.61 15.98

14.31

17.20

14.67 12.18 9.79

7.45

199'201 -

199'800

16'600.05 -

16'650

92.23 - 92.50

24.04

18.74

16.19 13.69 11.26 8.90

6.60

22.29

20.78 19.23 17.65 16.03

14.37

17.25

14.73 12.24 9.85

7.51

Barème Impôt Source 2022 - République et Canton de Genève -

Novembre

2021

Page 6

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

199'801 -

200'400

16'650.05 -

16'700

92.51 - 92.78

24.07

18.80

16.25 13.76 11.32 8.97

6.67

22.32

20.81 19.27 17.70 16.08

14.42

17.31

14.79 12.31 9.92

7.58

200'401 -

201'000

16'700.05 -

16'750

92.79 - 93.06

24.11

18.85

16.30 13.82 11.38 9.03

6.73

22.36

20.85 19.32 17.75 16.14

14.48

17.36

14.85 12.37 9.98

7.65

201'001 -

201'600

16'750.05 -

16'800

93.07 - 93.33

24.14

18.89

16.36 13.88 11.44 9.10

6.80

22.39

20.89 19.36 17.79 16.19

14.53

17.41

14.91 12.43 10.04

7.72

201'601 -

202'200

16'800.05 -

16'850

93.34 - 93.61

24.17

18.95

16.42 13.94 11.51 9.17

6.87

22.42

20.92 19.39 17.84 16.24

14.59

17.47

14.97 12.50 10.11

7.79

202'201 -

202'800

16'850.05 -

16'900

93.62 - 93.89

24.20

18.99

16.47 14.00 11.57 9.23

6.94

22.45

20.96 19.44 17.88 16.29

14.65

17.52

15.03 12.57 10.17

7.85

202'801 -

203'400

16'900.05 -

16'950

93.90 - 94.17

24.24

19.04

16.53 14.06 11.63 9.29

7.00

22.48

20.99 19.48 17.93 16.34

14.70

17.57

15.08 12.63 10.24

7.92

203'401 -

204'000

16'950.05 -

17'000

94.18 - 94.44

24.27

19.09

16.59 14.13 11.70 9.36

7.08

22.51

21.03 19.52 17.97 16.39

14.75

17.63

15.15 12.70 10.30

7.99

204'001 -

204'600

17'000.05 -

17'050

94.45 - 94.72

24.30

19.14

16.64 14.19 11.76 9.42

7.14

22.54

21.06 19.55 18.01 16.43

14.81

17.68

15.20 12.76 10.37

8.06

204'601 -

205'200

17'050.05 -

17'100

94.73 - 95.00

24.33

19.19

16.69 14.24 11.82 9.49

7.21

22.57

21.10 19.60 18.06 16.49

14.86

17.73

15.26 12.83 10.43

8.12

205'201 -

205'800

17'100.05 -

17'150

95.01 - 95.28

24.37

19.24

16.75 14.31 11.89 9.55

7.28

22.60

21.13 19.63 18.10 16.54

14.92

17.79

15.32 12.89 10.50

8.19

205'801 -

206'400

17'150.05 -

17'200

95.29 - 95.56

24.40

19.28

16.81 14.37 11.95 9.62

7.34

22.63

21.17 19.67 18.15 16.58

14.97

17.84

15.37 12.96 10.56

8.26

206'401 -

207'000

17'200.05 -

17'250

95.57 - 95.83

24.43

19.33

16.86 14.42 12.01 9.68

7.41

22.67

21.20 19.71 18.19 16.63

15.03

17.88

15.43 13.02 10.62

8.32

207'001 -

207'600

17'250.05 -

17'300

95.84 - 96.11

24.46

19.38

16.92 14.49 12.08 9.75

7.48

22.69

21.24 19.75 18.24 16.68

15.08

17.94

15.49 13.08 10.69

8.39

207'601 -

208'200

17'300.05 -

17'350

96.12 - 96.39

24.49

19.42

16.97 14.54 12.15 9.81

7.54

22.72

21.27 19.79 18.28 16.73

15.13

17.99

15.54 13.14 10.76

8.46

208'201 -

208'800

17'350.05 -

17'400

96.40 - 96.67

24.52

19.47

17.02 14.60 12.21 9.87

7.61

22.76

21.31 19.83 18.32 16.78

15.19

18.04

15.59 13.20 10.82

8.52

208'801 -

209'400

17'400.05 -

17'450

96.68 - 96.94

24.56

19.52

17.08 14.66 12.28 9.94

7.68

22.78

21.34 19.87 18.36 16.82

15.24

18.09

15.65 13.27 10.89

8.59

209'401 -

210'000

17'450.05 -

17'500

96.95 - 97.22

24.59

19.56

17.13 14.72 12.34 10.00

7.75

22.81

21.37 19.90 18.41 16.87

15.29

18.14

15.70 13.33 10.96

8.65

210'001 -

210'600

17'500.05 -

17'550

97.23 - 97.50

24.61

19.61

17.18 14.77 12.40 10.06

7.81

22.84

21.41 19.94 18.45 16.92

15.35

18.19

15.76 13.39 11.02

8.72

210'601 -

211'200

17'550.05 -

17'600

97.51 - 97.78

24.65

19.65

17.23 14.83 12.47 10.13

7.88

22.87

21.44 19.98 18.49 16.97

15.40

18.24

15.82 13.45 11.09

8.79

211'201 -

211'800

17'600.05 -

17'650

97.79 - 98.06

24.68

19.70

17.28 14.89 12.53 10.19

7.95

22.90

21.47 20.02 18.53 17.01

15.45

18.29

15.87 13.51 11.16

8.85

211'801 -

212'400

17'650.05 -

17'700

98.07 - 98.33

24.70

19.74

17.33 14.94 12.59 10.26

8.01

22.93

21.51 20.06 18.58 17.06

15.50

18.33

15.93 13.57 11.22

8.92

212'401 -

213'000

17'700.05 -

17'750

98.34 - 98.61

24.74

19.79

17.39 15.00 12.66 10.33

8.08

22.96

21.54 20.09 18.62 17.11

15.55

18.39

15.99 13.63 11.29

8.99

213'001 -

213'600

17'750.05 -

17'800

98.62 - 98.89

24.78

19.83

17.44 15.05 12.72 10.39

8.14

22.99

21.57 20.13 18.66 17.15

15.60

18.43

16.04 13.69 11.36

9.05

213'601 -

214'200

17'800.05 -

17'850

98.90 - 99.17

24.81

19.87

17.49 15.11 12.78 10.45

8.21

23.02

21.61 20.17 18.70 17.20

15.65

18.48

16.09 13.75 11.42

9.12

214'201 -

214'800

17'850.05 -

17'900

99.18 - 99.44

24.84

19.91

17.53 15.16 12.84 10.52

8.27

23.05

21.64 20.20 18.74 17.24

15.70

18.52

16.14 13.80 11.48

9.18

214'801 -

215'400

17'900.05 -

17'950

99.45 - 99.72

24.88

19.96

17.59 15.22 12.90 10.59

8.34

23.07

21.67 20.24 18.78 17.29

15.75

18.58

16.20 13.87 11.55

9.25

215'401 -

216'000

17'950.05 -

18'000

99.73 - 100.00

24.91

20.00

17.64 15.27 12.96 10.65

8.40

23.10

21.70 20.28 18.82 17.34

15.81

18.62

16.25 13.92 11.61

9.31

216'001 -

216'600

18'000.05 -

18'050

100.01 - 100.28

24.95

20.04

17.68 15.32 13.02 10.72

8.47

23.13

21.73 20.31 18.86 17.38

15.85

18.67

16.30 13.98 11.68

9.38

216'601 -

217'200

18'050.05 -

18'100

100.29 - 100.56

24.98

20.09

17.74 15.38 13.08 10.79

8.54

23.16

21.76 20.35 18.90 17.42

15.90

18.72

16.36 14.04 11.74

9.45

217'201 -

217'800

18'100.05 -

18'150

100.57 - 100.83

25.02

20.13

17.78 15.44 13.14 10.85

8.60

23.19

21.80 20.39 18.95 17.47

15.95

18.76

16.41 14.10 11.81

9.52

217'801 -

218'400

18'150.05 -

18'200

100.84 - 101.11

25.05

20.17

17.83 15.49 13.20 10.92

8.66

23.21

21.83 20.42 18.98 17.51

16.00

18.80

16.46 14.15 11.87

9.58

218'401 -

219'000

18'200.05 -

18'250

101.12 - 101.39

25.09

20.22

17.88 15.55 13.26 10.99

8.73

23.24

21.86 20.45 19.02 17.56

16.05

18.85

16.52 14.21 11.93

9.66

219'001 -

219'600

18'250.05 -

18'300

101.40 - 101.67

25.12

20.26

17.93 15.60 13.32 11.05

8.80

23.27

21.89 20.49 19.06 17.60

16.10

18.90

16.57 14.27 11.99

9.72

219'601 -

220'200

18'300.05 -

18'350

101.68 - 101.94

25.15

20.30

17.98 15.65 13.38 11.11

8.86

23.30

21.92 20.53 19.10 17.65

16.15

18.94

16.62 14.32 12.05

9.79

220'201 -

220'800

18'350.05 -

18'400

101.95 - 102.22

25.19

20.34

18.03 15.71 13.44 11.18

8.93

23.32

21.95 20.56 19.14 17.69

16.19

18.99

16.67 14.38 12.12

9.86

220'801 -

221'400

18'400.05 -

18'450

102.23 - 102.50

25.23

20.38

18.07 15.76 13.49 11.24

9.00

23.35

21.98 20.59 19.18 17.73

16.24

19.03

16.72 14.43 12.18

9.93

221'401 -

222'000

18'450.05 -

18'500

102.51 - 102.78

25.26

20.42

18.12 15.82 13.55 11.30

9.06

23.38

22.02 20.63 19.22 17.77

16.29

19.08

16.77 14.49 12.24

9.99

222'001 -

222'600

18'500.05 -

18'550

102.79 - 103.06

25.30

20.47

18.17 15.87 13.61 11.37

9.13

23.40

22.04 20.66 19.26 17.82

16.34

19.12

16.83 14.54 12.30

10.06

222'601 -

223'200

18'550.05 -

18'600

103.07 - 103.33

25.33

20.50

18.21 15.92 13.67 11.43

9.20

23.43

22.07 20.70 19.29 17.86

16.38

19.17

16.88 14.60 12.36

10.13

223'201 -

223'800

18'600.05 -

18'650

103.34 - 103.61

25.36

20.54

18.26 15.97 13.72 11.49

9.26

23.46

22.11 20.73 19.33 17.90

16.43

19.21

16.92 14.65 12.42

10.19

223'801 -

224'400

18'650.05 -

18'700

103.62 - 103.89

25.40

20.59

18.31 16.03 13.78 11.56

9.34

23.48

22.14 20.77 19.37 17.94

16.48

19.26

16.98 14.71 12.48

10.26

224'401 -

225'000

18'700.05 -

18'750

103.90 - 104.17

25.43

20.63

18.35 16.08 13.83 11.62

9.40

23.51

22.16 20.80 19.41 17.98

16.52

19.30

17.03 14.76 12.54

10.33

225'001 -

225'600

18'750.05 -

18'800

104.18 - 104.44

25.46

20.66

18.40 16.13 13.89 11.68

9.47

23.54

22.20 20.84 19.45 18.03

16.57

19.34

17.07 14.81 12.60

10.39

225'601 -

226'200

18'800.05 -

18'850

104.45 - 104.72

25.50

20.71

18.45 16.19 13.95 11.74

9.54

23.56

22.23 20.87 19.48 18.07

16.62

19.39

17.13 14.87 12.66

10.46

226'201 -

226'800

18'850.05 -

18'900

104.73 - 105.00

25.53

20.74

18.49 16.23 14.00 11.80

9.60

23.59

22.25 20.90 19.52 18.11

16.66

19.43

17.17 14.92 12.72

10.52

226'801 -

227'400

18'900.05 -

18'950

105.01 - 105.28

25.56

20.78

18.53 16.28 14.05 11.86

9.67

23.62

22.29 20.94 19.56 18.15

16.71

19.47

17.22 14.97 12.77

10.58

227'401 -

228'000

18'950.05 -

19'000

105.29 - 105.56

25.60

20.82

18.58 16.34 14.11 11.93

9.74

23.65

22.31 20.97 19.60 18.19

16.75

19.51

17.27 15.03 12.84

10.65

228'001 -

228'600

19'000.05 -

19'050

105.57 - 105.83

25.63

20.86

18.62 16.39 14.16 11.98

9.80

23.67

22.34 21.00 19.63 18.23

16.80

19.55

17.32 15.08 12.89

10.71

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021

Page 7

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

228'601 -

229'200

19'050.05 -

19'100

105.84 - 106.11

25.66

20.90

18.67 16.44 14.22 12.04

9.87

23.70

22.37 21.04 19.67 18.28

16.85

19.59

17.36 15.13 12.95

10.77

229'201 -

229'800

19'100.05 -

19'150

106.12 - 106.39

25.69

20.93

18.71 16.48 14.27 12.10

9.93

23.73

22.40 21.07 19.71 18.32

16.89

19.63

17.41 15.18 13.00

10.83

229'801 -

230'400

19'150.05 -

19'200

106.40 - 106.67

25.73

20.97

18.76 16.54 14.33 12.16

10.00

23.75

22.43 21.10 19.74 18.35

16.93

19.68

17.46 15.24 13.06

10.90

230'401 -

231'000

19'200.05 -

19'250

106.68 - 106.94

25.76

21.01

18.80 16.58 14.38 12.22

10.06

23.78

22.46 21.13 19.78 18.40

16.98

19.72

17.50 15.29 13.12

10.96

231'001 -

231'600

19'250.05 -

19'300

106.95 - 107.22

25.79

21.05

18.84 16.63 14.43 12.27

10.12

23.81

22.49 21.16 19.81 18.44

17.02

19.76

17.55 15.34 13.17

11.02

231'601 -

232'200

19'300.05 -

19'350

107.23 - 107.50

25.82

21.09

18.89 16.68 14.48 12.34

10.19

23.83

22.52 21.19 19.85 18.47

17.06

19.80

17.60 15.40 13.23

11.08

232'201 -

232'800

19'350.05 -

19'400

107.51 - 107.78

25.85

21.12

18.93 16.73 14.53 12.39

10.25

23.86

22.54 21.22 19.88 18.51

17.11

19.84

17.64 15.45 13.28

11.14

232'801 -

233'400

19'400.05 -

19'450

107.79 - 108.06

25.88

21.16

18.97 16.78 14.59 12.45

10.31

23.89

22.57 21.26 19.92 18.55

17.15

19.88

17.69 15.50 13.34

11.20

233'401 -

234'000

19'450.05 -

19'500

108.07 - 108.33

25.92

21.20

19.01 16.83 14.64 12.51

10.38

23.91

22.60 21.29 19.96 18.59

17.20

19.92

17.74 15.55 13.40

11.27

234'001 -

234'600

19'500.05 -

19'550

108.34 - 108.61

25.94

21.23

19.05 16.87 14.70 12.56

10.44

23.94

22.63 21.32 19.99 18.63

17.24

19.96

17.78 15.60 13.45

11.32

234'601 -

235'200

19'550.05 -

19'600

108.62 - 108.89

25.97

21.27

19.09 16.92 14.75 12.62

10.50

23.97

22.66 21.35 20.03 18.67

17.28

20.00

17.82 15.65 13.50

11.38

235'201 -

235'800

19'600.05 -

19'650

108.90 - 109.17

26.01

21.31

19.14 16.97 14.80 12.68

10.56

23.99

22.68 21.38 20.06 18.71

17.32

20.04

17.87 15.71 13.56

11.45

235'801 -

237'000

19'650.05 -

19'750

109.18 - 109.72

26.05

21.36

19.20 17.04 14.88 12.76

10.66

24.03

22.73 21.43 20.11 18.77

17.39

20.10

17.94 15.78 13.64

11.53

237'001 -

238'200

19'750.05 -

19'850

109.73 - 110.28

26.11

21.43

19.28 17.13 14.98 12.87

10.78

24.08

22.78 21.49 20.18 18.85

17.47

20.17

18.03 15.88 13.74

11.65

238'201 -

239'400

19'850.05 -

19'950

110.29 - 110.83

26.17

21.50

19.36 17.23 15.09 12.98

10.90

24.13

22.83 21.55 20.25 18.92

17.55

20.25

18.12 15.98 13.85

11.77

239'401 -

240'600

19'950.05 -

20'050

110.84 - 111.39

26.23

21.57

19.45 17.32 15.19 13.09

11.02

24.18

22.89 21.62 20.32 18.99

17.64

20.33

18.20 16.08 13.96

11.88

240'601 -

241'800

20'050.05 -

20'150

111.40 - 111.94

26.29

21.64

19.52 17.41 15.29 13.20

11.13

24.23

22.94 21.68 20.39 19.07

17.72

20.40

18.29 16.17 14.06

11.99

241'801 -

243'000

20'150.05 -

20'250

111.95 - 112.50

26.35

21.71

19.60 17.50 15.39 13.31

11.25

24.28

23.00 21.73 20.45 19.14

17.80

20.48

18.37 16.27 14.16

12.11

243'001 -

244'200

20'250.05 -

20'350

112.51 - 113.06

26.40

21.78

19.68 17.58 15.49 13.41

11.36

24.33

23.05 21.79 20.52 19.22

17.88

20.55

18.45 16.36 14.26

12.21

244'201 -

245'400

20'350.05 -

20'450

113.07 - 113.61

26.46

21.84

19.76 17.67 15.59 13.51

11.48

24.38

23.11 21.85 20.58 19.29

17.96

20.63

18.54 16.45 14.37

12.33

245'401 -

246'600

20'450.05 -

20'550

113.62 - 114.17

26.52

21.91

19.84 17.76 15.69 13.62

11.60

24.43

23.16 21.91 20.65 19.36

18.04

20.70

18.62 16.55 14.47

12.44

246'601 -

247'800

20'550.05 -

20'650

114.18 - 114.72

26.57

21.98

19.91 17.84 15.78 13.72

11.70

24.48

23.22 21.97 20.71 19.43

18.12

20.77

18.70 16.64 14.57

12.54

247'801 -

249'000

20'650.05 -

20'750

114.73 - 115.28

26.63

22.04

19.99 17.93 15.88 13.82

11.82

24.52

23.27 22.02 20.77 19.50

18.20

20.84

18.79 16.73 14.68

12.65

249'001 -

250'200

20'750.05 -

20'850

115.29 - 115.83

26.68

22.11

20.06 18.02 15.97 13.93

11.93

24.57

23.32 22.08 20.84 19.57

18.27

20.91

18.87 16.82 14.78

12.76

250'201 -

251'400

20'850.05 -

20'950

115.84 - 116.39

26.74

22.17

20.13 18.10 16.06 14.03

12.03

24.62

23.38 22.14 20.90 19.64

18.35

20.98

18.94 16.91 14.87

12.86

251'401 -

252'600

20'950.05 -

21'050

116.40 - 116.94

26.79

22.24

20.21 18.18 16.16 14.13

12.14

24.66

23.43 22.19 20.96 19.71

18.42

21.05

19.03 17.00 14.97

12.97

252'601 -

253'800

21'050.05 -

21'150

116.95 - 117.50

26.85

22.30

20.28 18.27 16.25 14.23

12.25

24.71

23.48 22.25 21.02 19.78

18.50

21.12

19.11 17.09 15.07

13.07

253'801 -

255'000

21'150.05 -

21'250

117.51 - 118.06

26.90

22.36

20.35 18.34 16.34 14.33

12.36

24.76

23.54 22.31 21.09 19.85

18.58

21.19

19.18 17.17 15.16

13.17

255'001 -

256'200

21'250.05 -

21'350

118.07 - 118.61

26.95

22.42

20.42 18.43 16.43 14.43

12.46

24.80

23.58 22.36 21.15 19.91

18.65

21.26

19.26 17.26 15.26

13.27

256'201 -

257'400

21'350.05 -

21'450

118.62 - 119.17

27.00

22.48

20.49 18.50 16.52 14.53

12.56

24.85

23.64 22.41 21.21 19.98

18.72

21.32

19.33 17.34 15.35

13.37

257'401 -

258'600

21'450.05 -

21'550

119.18 - 119.72

27.05

22.54

20.56 18.58 16.61 14.63

12.67

24.89

23.69 22.47 21.27 20.05

18.80

21.39

19.41 17.43 15.45

13.47

258'601 -

259'800

21'550.05 -

21'650

119.73 - 120.28

27.10

22.60

20.63 18.66 16.69 14.72

12.77

24.94

23.74 22.52 21.32 20.11

18.87

21.45

19.48 17.51 15.54

13.57

259'801 -

261'000

21'650.05 -

21'750

120.29 - 120.83

27.15

22.66

20.70 18.74 16.78 14.82

12.87

24.98

23.79 22.58 21.38 20.17

18.94

21.51

19.55 17.59 15.63

13.67

261'001 -

262'200

21'750.05 -

21'850

120.84 - 121.39

27.20

22.72

20.77 18.82 16.87 14.91

12.97

25.02

23.83 22.63 21.44 20.24

19.01

21.58

19.63 17.68 15.73

13.77

262'201 -

263'400

21'850.05 -

21'950

121.40 - 121.94

27.25

22.78

20.84 18.90 16.95 15.01

13.07

25.07

23.89 22.69 21.50 20.30

19.08

21.65

19.70 17.76 15.82

13.87

263'401 -

264'600

21'950.05 -

22'050

121.95 - 122.50

27.30

22.84

20.90 18.97 17.03 15.10

13.17

25.11

23.94 22.74 21.56 20.37

19.15

21.71

19.77 17.84 15.90

13.97

264'601 -

265'800

22'050.05 -

22'150

122.51 - 123.06

27.35

22.89

20.97 19.04 17.12 15.19

13.27

25.15

23.98 22.79 21.61 20.43

19.22

21.77

19.84 17.92 15.99

14.07

265'801 -

267'000

22'150.05 -

22'250

123.07 - 123.61

27.40

22.95

21.04 19.12 17.20 15.29

13.37

25.20

24.03 22.85 21.67 20.49

19.29

21.83

19.92 18.00 16.08

14.17

267'001 -

268'200

22'250.05 -

22'350

123.62 - 124.17

27.44

23.01

21.10 19.19 17.28 15.37

13.47

25.24

24.08 22.90 21.73 20.55

19.35

21.89

19.98 18.08 16.17

14.26

268'201 -

269'400

22'350.05 -

22'450

124.18 - 124.72

27.49

23.06

21.16 19.26 17.37 15.47

13.57

25.28

24.12 22.95 21.78 20.61

19.42

21.95

20.05 18.16 16.26

14.36

269'401 -

270'600

22'450.05 -

22'550

124.73 - 125.28

27.54

23.12

21.23 19.34 17.45 15.56

13.67

25.32

24.17 23.01 21.84 20.67

19.49

22.02

20.12 18.23 16.34

14.45

270'601 -

271'800

22'550.05 -

22'650

125.29 - 125.83

27.58

23.17

21.29 19.41 17.52 15.64

13.76

25.36

24.22 23.06 21.89 20.73

19.55

22.07

20.19 18.31 16.42

14.54

271'801 -

273'000

22'650.05 -

22'750

125.84 - 126.39

27.63

23.23

21.35 19.48 17.61 15.73

13.86

25.40

24.26 23.11 21.94 20.79

19.62

22.13

20.26 18.38 16.51

14.64

273'001 -

274'200

22'750.05 -

22'850

126.40 - 126.94

27.67

23.28

21.41 19.55 17.68 15.81

13.95

25.44

24.31 23.16 22.00 20.85

19.68

22.19

20.32 18.46 16.59

14.72

274'201 -

275'400

22'850.05 -

22'950

126.95 - 127.50

27.72

23.33

21.48 19.62 17.76 15.90

14.04

25.48

24.36 23.21 22.05 20.91

19.75

22.25

20.39 18.53 16.67

14.82

275'401 -

276'600

22'950.05 -

23'050

127.51 - 128.06

27.77

23.39

21.54 19.69 17.84 15.99

14.14

25.52

24.40 23.26 22.11 20.97

19.81

22.31

20.46 18.61 16.76

14.91

276'601 -

277'800

23'050.05 -

23'150

128.07 - 128.61

27.81

23.44

21.60 19.75 17.91 16.07

14.23

25.56

24.45 23.31 22.16 21.03

19.88

22.36

20.52 18.68 16.84

14.99

277'801 -

279'000

23'150.05 -

23'250

128.62 - 129.17

27.85

23.49

21.66 19.82 17.99 16.16

14.32

25.60

24.49 23.36 22.22 21.08

19.94

22.42

20.59 18.75 16.92

15.08

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021

Page 8

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

279'001 -

280'200

23'250.05 -

23'350

129.18 - 129.72

27.90

23.55

21.72 19.89 18.07 16.24

14.41

25.64

24.53 23.41 22.27 21.14

20.00

22.48

20.65 18.83 17.00

15.17

280'201 -

281'400

23'350.05 -

23'450

129.73 - 130.28

27.94

23.59

21.77 19.96 18.14 16.32

14.50

25.68

24.58 23.46 22.33 21.20

20.06

22.53

20.71 18.89 17.08

15.26

281'401 -

282'600

23'450.05 -

23'550

130.29 - 130.83

27.98

23.65

21.83 20.02 18.21 16.40

14.59

25.72

24.62 23.51 22.38 21.25

20.12

22.59

20.78 18.97 17.16

15.34

282'601 -

283'800

23'550.05 -

23'650

130.84 - 131.39

28.03

23.70

21.89 20.09 18.29 16.49

14.68

25.76

24.66 23.56 22.43 21.31

20.19

22.64

20.84 19.04 17.23

15.43

283'801 -

285'000

23'650.05 -

23'750

131.40 - 131.94

28.07

23.74

21.95 20.15 18.36 16.56

14.77

25.80

24.71 23.61 22.49 21.37

20.25

22.70

20.90 19.10 17.31

15.51

285'001 -

286'200

23'750.05 -

23'850

131.95 - 132.50

28.11

23.80

22.01 20.22 18.43 16.64

14.86

25.83

24.75 23.65 22.54 21.42

20.30

22.75

20.96 19.17 17.39

15.60

286'201 -

287'400

23'850.05 -

23'950

132.51 - 133.06

28.15

23.84

22.06 20.28 18.50 16.72

14.94

25.87

24.79 23.70 22.59 21.47

20.37

22.80

21.02 19.24 17.46

15.68

287'401 -

288'600

23'950.05 -

24'050

133.07 - 133.61

28.19

23.89

22.12 20.35 18.57 16.80

15.03

25.91

24.83 23.75 22.64 21.53

20.43

22.86

21.08 19.31 17.54

15.76

288'601 -

289'800

24'050.05 -

24'150

133.62 - 134.17

28.23

23.94

22.18 20.41 18.64 16.88

15.11

25.94

24.87 23.79 22.69 21.58

20.48

22.91

21.14 19.38 17.61

15.85

289'801 -

291'000

24'150.05 -

24'250

134.18 - 134.72

28.27

23.99

22.23 20.47 18.71 16.95

15.19

25.98

24.92 23.84 22.74 21.63

20.54

22.96

21.20 19.44 17.68

15.93

291'001 -

292'200

24'250.05 -

24'350

134.73 - 135.28

28.31

24.04

22.28 20.53 18.78 17.03

15.28

26.01

24.95 23.88 22.79 21.69

20.60

23.01

21.26 19.51 17.76

16.01

292'201 -

293'400

24'350.05 -

24'450

135.29 - 135.83

28.35

24.09

22.34 20.60 18.85 17.11

15.36

26.05

25.00 23.93 22.84 21.74

20.66

23.06

21.32 19.58 17.83

16.09

293'401 -

294'600

24'450.05 -

24'550

135.84 - 136.39

28.39

24.14

22.39 20.65 18.92 17.18

15.44

26.09

25.04 23.97 22.90 21.80

20.71

23.11

21.38 19.64 17.90

16.17

294'601 -

295'800

24'550.05 -

24'650

136.40 - 136.94

28.43

24.19

22.45 20.72 18.99 17.26

15.53

26.12

25.08 24.02 22.94 21.85

20.77

23.16

21.43 19.71 17.98

16.25

295'801 -

297'000

24'650.05 -

24'750

136.95 - 137.50

28.47

24.24

22.50 20.78 19.05 17.33

15.61

26.16

25.12 24.06 22.99 21.91

20.83

23.22

21.49 19.77 18.05

16.33

297'001 -

298'200

24'750.05 -

24'850

137.51 - 138.06

28.51

24.29

22.55 20.83 19.12 17.40

15.69

26.20

25.16 24.11 23.04 21.96

20.88

23.26

21.55 19.83 18.12

16.40

298'201 -

299'400

24'850.05 -

24'950

138.07 - 138.61

28.54

24.34

22.60 20.89 19.19 17.48

15.77

26.23

25.19 24.15 23.09 22.01

20.94

23.31

21.60 19.90 18.19

16.48

299'401 -

300'600

24'950.05 -

25'050

138.62 - 139.17

28.58

24.38

22.65 20.95 19.25 17.55

15.84

26.26

25.24 24.19 23.14 22.07

20.99

23.36

21.66 19.96 18.25

16.55

300'601 -

301'800

25'050.05 -

25'150

139.18 - 139.72

28.62

24.43

22.70 21.01 19.31 17.62

15.92

26.30

25.28 24.24 23.19 22.12

21.05

23.41

21.71 20.02 18.32

16.63

301'801 -

303'000

25'150.05 -

25'250

139.73 - 140.28

28.66

24.48

22.76 21.07 19.38 17.69

16.00

26.33

25.31 24.28 23.23 22.17

21.10

23.47

21.77 20.08 18.39

16.70

303'001 -

304'200

25'250.05 -

25'350

140.29 - 140.83

28.69

24.52

22.80 21.12 19.44 17.76

16.08

26.37

25.35 24.32 23.28 22.22

21.15

23.51

21.82 20.14 18.46

16.78

304'201 -

305'400

25'350.05 -

25'450

140.84 - 141.39

28.73

24.57

22.86 21.18 19.51 17.83

16.15

26.40

25.39 24.36 23.32 22.27

21.21

23.57

21.88 20.20 18.53

16.85

305'401 -

306'600

25'450.05 -

25'550

141.40 - 141.94

28.77

24.62

22.91 21.24 19.57 17.90

16.23

26.43

25.42 24.41 23.37 22.32

21.26

23.62

21.93 20.26 18.59

16.93

306'601 -

307'800

25'550.05 -

25'650

141.95 - 142.50

28.80

24.66

22.96 21.29 19.63 17.97

16.30

26.47

25.46 24.45 23.42 22.38

21.31

23.66

21.98 20.32 18.66

17.00

307'801 -

309'000

25'650.05 -

25'750

142.51 - 143.06

28.84

24.71

23.01 21.35 19.69 18.04

16.38

26.50

25.50 24.49 23.46 22.42

21.37

23.71

22.04 20.38 18.72

17.07

309'001 -

310'200

25'750.05 -

25'850

143.07 - 143.61

28.88

24.75

23.06 21.40 19.75 18.11

16.46

26.53

25.54 24.53 23.51 22.47

21.42

23.77

22.09 20.44 18.79

17.14

310'201 -

311'400

25'850.05 -

25'950

143.62 - 144.17

28.92

24.80

23.11 21.46 19.81 18.17

16.53

26.57

25.57 24.57 23.56 22.53

21.48

23.81

22.14 20.50 18.85

17.21

311'401 -

312'600

25'950.05 -

26'050

144.18 - 144.72

28.96

24.84

23.16 21.51 19.87 18.24

16.60

26.60

25.61 24.61 23.60 22.57

21.53

23.86

22.19 20.56 18.92

17.28

312'601 -

313'800

26'050.05 -

26'150

144.73 - 145.28

29.00

24.89

23.22 21.57 19.94 18.31

16.68

26.63

25.65 24.65 23.64 22.62

21.58

23.91

22.24 20.61 18.98

17.35

313'801 -

315'000

26'150.05 -

26'250

145.29 - 145.83

29.03

24.93

23.26 21.62 19.99 18.37

16.74

26.66

25.68 24.69 23.69 22.67

21.64

23.95

22.29 20.67 19.04

17.42

315'001 -

316'200

26'250.05 -

26'350

145.84 - 146.39

29.07

24.97

23.31 21.67 20.05 18.44

16.82

26.69

25.72 24.73 23.73 22.72

21.69

24.00

22.34 20.73 19.11

17.49

316'201 -

317'400

26'350.05 -

26'450

146.40 - 146.94

29.10

25.01

23.36 21.72 20.11 18.50

16.89

26.72

25.75 24.77 23.78 22.77

21.74

24.05

22.39 20.78 19.17

17.56

317'401 -

318'600

26'450.05 -

26'550

146.95 - 147.50

29.14

25.06

23.41 21.77 20.17 18.56

16.96

26.76

25.79 24.81 23.82 22.82

21.79

24.09

22.45 20.84 19.23

17.62

318'601 -

319'800

26'550.05 -

26'650

147.51 - 148.06

29.18

25.10

23.46 21.83 20.23 18.63

17.03

26.79

25.82 24.85 23.86 22.86

21.84

24.14

22.50 20.89 19.29

17.69

319'801 -

321'000

26'650.05 -

26'750

148.07 - 148.61

29.21

25.14

23.51 21.88 20.28 18.69

17.09

26.82

25.86 24.89 23.90 22.91

21.90

24.18

22.55 20.94 19.35

17.76

321'001 -

322'200

26'750.05 -

26'850

148.62 - 149.17

29.25

25.18

23.55 21.93 20.34 18.75

17.17

26.85

25.89 24.92 23.94 22.95

21.94

24.23

22.60 21.00 19.41

17.83

322'201 -

323'400

26'850.05 -

26'950

149.18 - 149.72

29.29

25.22

23.60 21.98 20.40 18.82

17.23

26.89

25.93 24.96 23.99 23.00

22.00

24.28

22.66 21.06 19.47

17.89

323'401 -

324'600

26'950.05 -

27'050

149.73 - 150.28

29.32

25.26

23.65 22.03 20.45 18.88

17.30

26.92

25.96 25.00 24.03 23.05

22.05

24.32

22.70 21.11 19.53

17.95

324'601 -

325'800

27'050.05 -

27'150

150.29 - 150.83

29.35

25.30

23.70 22.09 20.51 18.94

17.37

26.95

25.99 25.04 24.07 23.09

22.09

24.36

22.75 21.16 19.59

18.02

325'801 -

327'000

27'150.05 -

27'250

150.84 - 151.39

29.39

25.35

23.74 22.14 20.57 19.00

17.44

26.98

26.03 25.08 24.11 23.14

22.14

24.41

22.81 21.22 19.65

18.09

327'001 -

328'200

27'250.05 -

27'350

151.40 - 151.94

29.43

25.38

23.79 22.19 20.62 19.06

17.50

27.02

26.06 25.11 24.15 23.18

22.19

24.45

22.85 21.27 19.71

18.15

328'201 -

329'400

27'350.05 -

27'450

151.95 - 152.50

29.46

25.42

23.83 22.24 20.67 19.12

17.57

27.05

26.09 25.15 24.19 23.22

22.24

24.49

22.90 21.32 19.77

18.21

329'401 -

330'600

27'450.05 -

27'550

152.51 - 153.06

29.50

25.46

23.88 22.29 20.72 19.18

17.63

27.08

26.13 25.19 24.23 23.27

22.29

24.53

22.95 21.37 19.82

18.27

330'601 -

331'800

27'550.05 -

27'650

153.07 - 153.61

29.54

25.50

23.92 22.34 20.78 19.24

17.70

27.11

26.16 25.22 24.28 23.32

22.34

24.58

23.00 21.42 19.88

18.34

331'801 -

333'000

27'650.05 -

27'750

153.62 - 154.17

29.57

25.54

23.97 22.39 20.83 19.30

17.76

27.14

26.19 25.26 24.31 23.36

22.39

24.62

23.05 21.47 19.94

18.40

333'001 -

334'200

27'750.05 -

27'850

154.18 - 154.72

29.61

25.58

24.01 22.44 20.88 19.35

17.82

27.17

26.22 25.30 24.35 23.40

22.43

24.66

23.09 21.52 19.99

18.46

334'201 -

335'400

27'850.05 -

27'950

154.73 - 155.28

29.64

25.62

24.06 22.49 20.94 19.41

17.89

27.20

26.25 25.33 24.39 23.44

22.48

24.70

23.14 21.58 20.05

18.52

335'401 -

336'600

27'950.05 -

28'050

155.29 - 155.83

29.68

25.66

24.10 22.54 20.99 19.47

17.95

27.23

26.29 25.37 24.43 23.49

22.53

24.75

23.19 21.63 20.10

18.58

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021

Page 9

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

336'601 -

337'800

28'050.05 -

28'150

155.84 - 156.39

29.71

25.69

24.14 22.59 21.04 19.53

18.01

27.27

26.32 25.40 24.47 23.53

22.57

24.79

23.23 21.68 20.16

18.64

337'801 -

339'000

28'150.05 -

28'250

156.40 - 156.94

29.75

25.73

24.19 22.64 21.09 19.58

18.07

27.29

26.36 25.43 24.51 23.57

22.62

24.83

23.28 21.73 20.21

18.70

339'001 -

340'200

28'250.05 -

28'350

156.95 - 157.50

29.79

25.77

24.23 22.69 21.15 19.64

18.14

27.32

26.39 25.47 24.55 23.61

22.67

24.87

23.33 21.79 20.27

18.76

340'201 -

341'400

28'350.05 -

28'450

157.51 - 158.06

29.82

25.80

24.27 22.73 21.20 19.69

18.20

27.36

26.43 25.51 24.59 23.66

22.71

24.91

23.37 21.84 20.32

18.82

341'401 -

342'600

28'450.05 -

28'550

158.07 - 158.61

29.85

25.84

24.31 22.78 21.25 19.75

18.26

27.38

26.46 25.54 24.62 23.70

22.75

24.95

23.42 21.89 20.37

18.88

342'601 -

343'800

28'550.05 -

28'650

158.62 - 159.17

29.88

25.88

24.35 22.83 21.30 19.80

18.32

27.41

26.49 25.57 24.66 23.74

22.80

24.99

23.46 21.94 20.42

18.94

343'801 -

345'000

28'650.05 -

28'750

159.18 - 159.72

29.92

25.91

24.40 22.88 21.36 19.86

18.38

27.44

26.52 25.61 24.70 23.78

22.85

25.03

23.51 21.99 20.48

18.99

345'001 -

346'200

28'750.05 -

28'850

159.73 - 160.28

29.95

25.95

24.44 22.92 21.41 19.92

18.44

27.47

26.55 25.64 24.74 23.82

22.89

25.07

23.55 22.04 20.53

19.05

346'201 -

347'400

28'850.05 -

28'950

160.29 - 160.83

29.98

25.98

24.48 22.97 21.46 19.97

18.49

27.50

26.59 25.68 24.77 23.86

22.93

25.10

23.59 22.09 20.58

19.11

347'401 -

348'600

28'950.05 -

29'050

160.84 - 161.39

30.02

26.02

24.52 23.01 21.51 20.02

18.55

27.53

26.62 25.71 24.81 23.90

22.98

25.14

23.64 22.14 20.63

19.16

348'601 -

349'800

29'050.05 -

29'150

161.40 - 161.94

30.05

26.06

24.56 23.06 21.56 20.08

18.61

27.56

26.65 25.74 24.85 23.94

23.02

25.18

23.68 22.19 20.69

19.22

349'801 -

351'000

29'150.05 -

29'250

161.95 - 162.50

30.08

26.09

24.60 23.10 21.61 20.13

18.67

27.59

26.68 25.77 24.88 23.98

23.06

25.22

23.72 22.23 20.74

19.28

351'001 -

352'200

29'250.05 -

29'350

162.51 - 163.06

30.12

26.13

24.64 23.15 21.66 20.18

18.73

27.61

26.71 25.81 24.92 24.02

23.11

25.26

23.77 22.28 20.79

19.33

352'201 -

353'400

29'350.05 -

29'450

163.07 - 163.61

30.15

26.16

24.68 23.20 21.71 20.23

18.79

27.64

26.75 25.84 24.95 24.06

23.15

25.30

23.81 22.33 20.85

19.39

353'401 -

354'600

29'450.05 -

29'550

163.62 - 164.17

30.18

26.19

24.72 23.24 21.76 20.28

18.84

27.67

26.78 25.88 24.99 24.10

23.19

25.33

23.85 22.37 20.90

19.44

354'601 -

355'800

29'550.05 -

29'650

164.18 - 164.72

30.21

26.23

24.76 23.28 21.81 20.34

18.90

27.70

26.81 25.91 25.02 24.13

23.23

25.37

23.90 22.42 20.95

19.50

355'801 -

357'000

29'650.05 -

29'750

164.73 - 165.28

30.24

26.26

24.80 23.33 21.86 20.39

18.96

27.73

26.84 25.94 25.06 24.17

23.28

25.41

23.94 22.47 21.00

19.55

357'001 -

358'200

29'750.05 -

29'850

165.29 - 165.83

30.27

26.30

24.83 23.37 21.91 20.44

19.01

27.76

26.87 25.98 25.10 24.21

23.32

25.44

23.98 22.51 21.05

19.60

358'201 -

359'400

29'850.05 -

29'950

165.84 - 166.39

30.31

26.33

24.87 23.41 21.96 20.50

19.07

27.78

26.90 26.01 25.13 24.25

23.36

25.48

24.02 22.56 21.10

19.66

359'401 -

360'600

29'950.05 -

30'050

166.40 - 166.94

30.33

26.36

24.91 23.45 22.00 20.55

19.12

27.81

26.93 26.04 25.16 24.29

23.40

25.51

24.06 22.60 21.15

19.71

360'601 -

361'800

30'050.05 -

30'150

166.95 - 167.50

30.37

26.40

24.95 23.50 22.05 20.60

19.17

27.84

26.96 26.08 25.20 24.33

23.44

25.55

24.10 22.65 21.20

19.76

361'801 -

363'000

30'150.05 -

30'250

167.51 - 168.06

30.40

26.43

24.99 23.54 22.10 20.65

19.23

27.86

26.99 26.11 25.23 24.36

23.48

25.59

24.14 22.70 21.25

19.81

363'001 -

364'200

30'250.05 -

30'350

168.07 - 168.61

30.43

26.46

25.02 23.58 22.14 20.70

19.28

27.89

27.02 26.14 25.27 24.40

23.52

25.62

24.18 22.74 21.30

19.86

364'201 -

365'400

30'350.05 -

30'450

168.62 - 169.17

30.46

26.49

25.06 23.62 22.19 20.76

19.34

27.92

27.05 26.18 25.30 24.43

23.56

25.65

24.22 22.79 21.35

19.92

365'401 -

366'600

30'450.05 -

30'550

169.18 - 169.72

30.49

26.53

25.10 23.67 22.24 20.81

19.39

27.94

27.08 26.21 25.33 24.47

23.60

25.69

24.26 22.83 21.40

19.97

366'601 -

367'800

30'550.05 -

30'650

169.73 - 170.28

30.52

26.56

25.13 23.71 22.28 20.86

19.44

27.97

27.11 26.24 25.37 24.51

23.64

25.72

24.30 22.87 21.45

20.02

367'801 -

369'000

30'650.05 -

30'750

170.29 - 170.83

30.55

26.59

25.17 23.75 22.33 20.91

19.49

28.00

27.14 26.27 25.40 24.54

23.68

25.76

24.34 22.92 21.50

20.08

369'001 -

370'200

30'750.05 -

30'850

170.84 - 171.39

30.58

26.62

25.21 23.79 22.37 20.96

19.55

28.03

27.17 26.31 25.43 24.58

23.72

25.79

24.38 22.96 21.55

20.13

370'201 -

371'400

30'850.05 -

30'950

171.40 - 171.94

30.60

26.65

25.24 23.83 22.42 21.01

19.60

28.05

27.20 26.34 25.47 24.62

23.76

25.83

24.41 23.00 21.59

20.18

371'401 -

372'600

30'950.05 -

31'050

171.95 - 172.50

30.63

26.68

25.28 23.87 22.46 21.06

19.65

28.08

27.22 26.37 25.50 24.65

23.79

25.86

24.45 23.05 21.64

20.23

372'601 -

373'800

31'050.05 -

31'150

172.51 - 173.06

30.66

26.71

25.31 23.91 22.51 21.10

19.70

28.11

27.25 26.40 25.54 24.69

23.83

25.89

24.49 23.09 21.69

20.28

373'801 -

375'000

31'150.05 -

31'250

173.07 - 173.61

30.69

26.74

25.35 23.95 22.55 21.15

19.76

28.14

27.28 26.43 25.57 24.72

23.87

25.93

24.53 23.13 21.73

20.34

375'001 -

376'200

31'250.05 -

31'350

173.62 - 174.17

30.72

26.78

25.38 23.99 22.60 21.20

19.81

28.16

27.31 26.46 25.60 24.76

23.91

25.96

24.57 23.17 21.78

20.39

376'201 -

377'400

31'350.05 -

31'450

174.18 - 174.72

30.74

26.80

25.41 24.03 22.64 21.25

19.86

28.19

27.34 26.49 25.64 24.79

23.95

25.99

24.60 23.21 21.83

20.44

377'401 -

378'600

31'450.05 -

31'550

174.73 - 175.28

30.77

26.83

25.45 24.07 22.68 21.30

19.91

28.22

27.36 26.52 25.67 24.82

23.98

26.03

24.64 23.26 21.87

20.49

378'601 -

379'800

31'550.05 -

31'650

175.29 - 175.83

30.80

26.87

25.49 24.11 22.73 21.35

19.97

28.24

27.39 26.55 25.71 24.86

24.02

26.06

24.68 23.30 21.92

20.54

379'801 -

381'000

31'650.05 -

31'750

175.84 - 176.39

30.83

26.89

25.52 24.14 22.77 21.39

20.02

28.27

27.42 26.59 25.74 24.89

24.06

26.09

24.71 23.34 21.96

20.59

381'001 -

382'200

31'750.05 -

31'850

176.40 - 176.94

30.86

26.92

25.55 24.18 22.81 21.44

20.07

28.30

27.45 26.61 25.77 24.93

24.09

26.12

24.75 23.38 22.01

20.64

382'201 -

383'400

31'850.05 -

31'950

176.95 - 177.50

30.89

26.95

25.59 24.22 22.85 21.49

20.12

28.32

27.48 26.64 25.81 24.96

24.13

26.16

24.79 23.42 22.05

20.69

383'401 -

384'600

31'950.05 -

32'050

177.51 - 178.06

30.91

26.98

25.62 24.26 22.89 21.53

20.17

28.35

27.50 26.68 25.84 24.99

24.17

26.18

24.82 23.46 22.10

20.73

384'601 -

385'800

32'050.05 -

32'150

178.07 - 178.61

30.94

27.02

25.65 24.29 22.94 21.58

20.22

28.38

27.53 26.70 25.87 25.03

24.20

26.22

24.86 23.50 22.14

20.78

385'801 -

387'000

32'150.05 -

32'250

178.62 - 179.17

30.96

27.04

25.68 24.33 22.98 21.62

20.27

28.40

27.56 26.73 25.90 25.06

24.24

26.25

24.89 23.54 22.18

20.83

387'001 -

388'200

32'250.05 -

32'350

179.18 - 179.72

30.99

27.08

25.72 24.37 23.02 21.67

20.32

28.43

27.59 26.76 25.94 25.10

24.28

26.28

24.93 23.58 22.23

20.88

388'201 -

389'400

32'350.05 -

32'450

179.73 - 180.28

31.02

27.11

25.75 24.41 23.06 21.71

20.37

28.45

27.62 26.79 25.97 25.13

24.31

26.31

24.96 23.62 22.27

20.93

389'401 -

390'600

32'450.05 -

32'550

180.29 - 180.83

31.04

27.14

25.78 24.44 23.10 21.76

20.41

28.48

27.65 26.82 26.00 25.17

24.35

26.34

25.00 23.66 22.31

20.97

390'601 -

391'800

32'550.05 -

32'650

180.84 - 181.39

31.07

27.17

25.82 24.48 23.14 21.80

20.46

28.50

27.67 26.85 26.03 25.20

24.38

26.37

25.03 23.70 22.36

21.02

391'801 -

393'000

32'650.05 -

32'750

181.40 - 181.94

31.10

27.20

25.85 24.51 23.18 21.85

20.51

28.53

27.70 26.88 26.06 25.24

24.41

26.40

25.07 23.74 22.40

21.07

393'001 -

394'200

32'750.05 -

32'850

181.95 - 182.50

31.12

27.23

25.88 24.55 23.22 21.89

20.56

28.56

27.73 26.91 26.09 25.27

24.45

26.43

25.10 23.77 22.44

21.11

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021

Page 10

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

394'201 -

395'400

32'850.05 -

32'950

182.51 - 183.06

31.15

27.26

25.91 24.59 23.26 21.93

20.61

28.58

27.76 26.93 26.12 25.30

24.48

26.46

25.14 23.81 22.48

21.16

395'401 -

396'600

32'950.05 -

33'050

183.07 - 183.61

31.17

27.29

25.94 24.62 23.30 21.98

20.66

28.61

27.78 26.96 26.15 25.34

24.52

26.50

25.17 23.85 22.53

21.21

396'601 -

397'800

33'050.05 -

33'150

183.62 - 184.17

31.20

27.32

25.97 24.65 23.34 22.02

20.70

28.63

27.81 26.99 26.19 25.37

24.55

26.53

25.20 23.88 22.57

21.25

397'801 -

399'000

33'150.05 -

33'250

184.18 - 184.72

31.22

27.35

26.00 24.69 23.38 22.06

20.75

28.65

27.84 27.02 26.21 25.40

24.59

26.56

25.24 23.92 22.61

21.30

399'001 -

400'200

33'250.05 -

33'350

184.73 - 185.28

31.25

27.38

26.04 24.73 23.42 22.11

20.80

28.68

27.87 27.05 26.25 25.44

24.62

26.59

25.27 23.96 22.65

21.34

400'201 -

401'400

33'350.05 -

33'450

185.29 - 185.83

31.27

27.40

26.07 24.76 23.45 22.15

20.84

28.71

27.89 27.08 26.28 25.47

24.65

26.62

25.30 24.00 22.69

21.39

401'401 -

402'600

33'450.05 -

33'550

185.84 - 186.39

31.30

27.43

26.10 24.79 23.49 22.19

20.89

28.73

27.92 27.10 26.31 25.50

24.69

26.65

25.34 24.03 22.73

21.43

402'601 -

403'800

33'550.05 -

33'650

186.40 - 186.94

31.32

27.46

26.13 24.83 23.53 22.23

20.93

28.75

27.95 27.13 26.34 25.53

24.72

26.68

25.37 24.07 22.77

21.47

403'801 -

405'000

33'650.05 -

33'750

186.95 - 187.50

31.35

27.49

26.17 24.86 23.57 22.27

20.98

28.78

27.98 27.16 26.37 25.57

24.76

26.72

25.40 24.11 22.81

21.52

405'001 -

406'200

33'750.05 -

33'850

187.51 - 188.06

31.37

27.52

26.20 24.90 23.61 22.32

21.03

28.80

28.00 27.19 26.39 25.60

24.79

26.75

25.43 24.14 22.85

21.56

406'201 -

407'400

33'850.05 -

33'950

188.07 - 188.61

31.39

27.55

26.23 24.93 23.64 22.36

21.07

28.82

28.03 27.22 26.43 25.63

24.83

26.78

25.46 24.18 22.89

21.60

407'401 -

408'600

33'950.05 -

34'050

188.62 - 189.17

31.42

27.58

26.26 24.96 23.68 22.40

21.12

28.85

28.05 27.25 26.45 25.66

24.86

26.81

25.50 24.21 22.93

21.65

408'601 -

409'800

34'050.05 -

34'150

189.18 - 189.72

31.44

27.60

26.29 25.00 23.72 22.44

21.16

28.87

28.08 27.28 26.48 25.69

24.90

26.84

25.53 24.25 22.97

21.69

409'801 -

411'000

34'150.05 -

34'250

189.73 - 190.28

31.46

27.63

26.32 25.03 23.75 22.48

21.20

28.90

28.11 27.31 26.51 25.73

24.93

26.87

25.56 24.28 23.01

21.73

411'001 -

412'200

34'250.05 -

34'350

190.29 - 190.83

31.49

27.66

26.36 25.06 23.79 22.52

21.25

28.92

28.13 27.33 26.54 25.76

24.96

26.90

25.59 24.32 23.05

21.78

412'201 -

413'400

34'350.05 -

34'450

190.84 - 191.39

31.51

27.69

26.39 25.10 23.83 22.56

21.29

28.94

28.16 27.36 26.57 25.79

25.00

26.93

25.63 24.35 23.09

21.82

413'401 -

414'600

34'450.05 -

34'550

191.40 - 191.94

31.53

27.71

26.42 25.13 23.86 22.60

21.33

28.96

28.18 27.39 26.60 25.82

25.03

26.95

25.66 24.39 23.12

21.86

414'601 -

415'800

34'550.05 -

34'650

191.95 - 192.50

31.56

27.74

26.45 25.16 23.90 22.64

21.38

28.99

28.21 27.42 26.62 25.85

25.06

26.98

25.69 24.42 23.16

21.90

415'801 -

417'000

34'650.05 -

34'750

192.51 - 193.06

31.58

27.76

26.48 25.19 23.93 22.68

21.42

29.01

28.23 27.45 26.65 25.88

25.10

27.01

25.72 24.45 23.20

21.94

417'001 -

418'200

34'750.05 -

34'850

193.07 - 193.61

31.60

27.79

26.51 25.23 23.97 22.72

21.46

29.03

28.26 27.48 26.68 25.91

25.13

27.04

25.76 24.49 23.24

21.98

418'201 -

419'400

34'850.05 -

34'950

193.62 - 194.17

31.63

27.82

26.54 25.26 24.01 22.76

21.51

29.05

28.28 27.50 26.71 25.94

25.16

27.07

25.79 24.52 23.28

22.03

419'401 -

420'600

34'950.05 -

35'050

194.18 - 194.72

31.65

27.84

26.57 25.29 24.04 22.79

21.55

29.08

28.31 27.53 26.74 25.97

25.20

27.10

25.82 24.56 23.31

22.06

420'601 -

421'800

35'050.05 -

35'150

194.73 - 195.28

31.67

27.87

26.60 25.33 24.07 22.83

21.59

29.10

28.33 27.55 26.77 26.00

25.23

27.13

25.85 24.59 23.35

22.11

421'801 -

423'000

35'150.05 -

35'250

195.29 - 195.83

31.70

27.90

26.63 25.36 24.11 22.87

21.63

29.12

28.36 27.58 26.80 26.03

25.26

27.16

25.89 24.62 23.39

22.15

423'001 -

424'200

35'250.05 -

35'350

195.84 - 196.39

31.72

27.92

26.66 25.39 24.14 22.91

21.67

29.14

28.38 27.61 26.83 26.06

25.29

27.18

25.92 24.66 23.42

22.19

424'201 -

425'400

35'350.05 -

35'450

196.40 - 196.94

31.74

27.95

26.69 25.43 24.18 22.95

21.71

29.16

28.40 27.63 26.86 26.09

25.32

27.21

25.95 24.69 23.46

22.23

425'401 -

426'600

35'450.05 -

35'550

196.95 - 197.50

31.76

27.98

26.72 25.46 24.21 22.99

21.76

29.19

28.43 27.66 26.89 26.12

25.36

27.24

25.98 24.72 23.50

22.27

426'601 -

427'800

35'550.05 -

35'650

197.51 - 198.06

31.78

28.00

26.75 25.49 24.25 23.02

21.80

29.21

28.45 27.69 26.92 26.15

25.39

27.27

26.01 24.76 23.53

22.30

427'801 -

429'000

35'650.05 -

35'750

198.07 - 198.61

31.80

28.03

26.78 25.52 24.28 23.06

21.84

29.23

28.48 27.71 26.95 26.18

25.42

27.29

26.04 24.79 23.57

22.34

429'001 -

430'200

35'750.05 -

35'850

198.62 - 199.17

31.82

28.05

26.80 25.55 24.31 23.09

21.88

29.25

28.50 27.74 26.97 26.21

25.45

27.32

26.07 24.82 23.60

22.38

430'201 -

431'400

35'850.05 -

35'950

199.18 - 199.72

31.85

28.08

26.83 25.59 24.35 23.13

21.92

29.27

28.52 27.77 27.00 26.24

25.48

27.35

26.10 24.86 23.64

22.42

431'401 -

432'600

35'950.05 -

36'050

199.73 - 200.28

31.87

28.10

26.86 25.62 24.38 23.17

21.96

29.29

28.55 27.79 27.03 26.26

25.51

27.38

26.13 24.89 23.67

22.46

432'601 -

433'800

36'050.05 -

36'150

200.29 - 200.83

31.89

28.13

26.89 25.65 24.41 23.20

22.00

29.32

28.57 27.82 27.06 26.29

25.54

27.40

26.16 24.93 23.70

22.50

433'801 -

435'000

36'150.05 -

36'250

200.84 - 201.39

31.91

28.16

26.92 25.68 24.45 23.24

22.04

29.34

28.59 27.84 27.09 26.32

25.57

27.43

26.19 24.96 23.74

22.54

435'001 -

436'200

36'250.05 -

36'350

201.40 - 201.94

31.93

28.18

26.95 25.71 24.48 23.28

22.08

29.36

28.62 27.87 27.11 26.35

25.60

27.46

26.23 25.00 23.78

22.58

436'201 -

437'400

36'350.05 -

36'450

201.95 - 202.50

31.95

28.21

26.97 25.74 24.52 23.31

22.11

29.38

28.64 27.90 27.14 26.38

25.63

27.48

26.25 25.03 23.81

22.61

437'401 -

438'600

36'450.05 -

36'550

202.51 - 203.06

31.97

28.24

27.00 25.78 24.55 23.35

22.15

29.40

28.66 27.92 27.17 26.41

25.66

27.51

26.28 25.06 23.84

22.65

438'601 -

439'800

36'550.05 -

36'650

203.07 - 203.61

32.00

28.26

27.03 25.81 24.59 23.38

22.19

29.42

28.69 27.94 27.20 26.44

25.69

27.53

26.31 25.09 23.88

22.69

439'801 -

441'000

36'650.05 -

36'750

203.62 - 204.17

32.01

28.29

27.05 25.84 24.62 23.42

22.23

29.44

28.71 27.97 27.22 26.47

25.72

27.56

26.34 25.12 23.91

22.72

441'001 -

442'200

36'750.05 -

36'850

204.18 - 204.72

32.04

28.31

27.08 25.87 24.65 23.45

22.27

29.46

28.73 27.99 27.25 26.50

25.75

27.59

26.37 25.16 23.95

22.76

442'201 -

443'400

36'850.05 -

36'950

204.73 - 205.28

32.06

28.34

27.11 25.90 24.69 23.49

22.31

29.48

28.75 28.02 27.28 26.53

25.78

27.61

26.40 25.19 23.98

22.80

443'401 -

444'600

36'950.05 -

37'050

205.29 - 205.83

32.08

28.36

27.13 25.93 24.72 23.52

22.34

29.50

28.78 28.04 27.31 26.56

25.81

27.64

26.43 25.22 24.01

22.83

444'601 -

445'800

37'050.05 -

37'150

205.84 - 206.39

32.10

28.39

27.16 25.96 24.76 23.56

22.38

29.52

28.80 28.07 27.33 26.59

25.84

27.67

26.46 25.25 24.05

22.87

445'801 -

447'000

37'150.05 -

37'250

206.40 - 206.94

32.11

28.41

27.19 25.99 24.79 23.59

22.42

29.54

28.82 28.09 27.36 26.62

25.87

27.69

26.48 25.28 24.08

22.90

447'001 -

448'200

37'250.05 -

37'350

206.95 - 207.50

32.14

28.44

27.21 26.02 24.82 23.62

22.46

29.56

28.84 28.12 27.39 26.65

25.90

27.72

26.51 25.32 24.12

22.94

448'201 -

449'400

37'350.05 -

37'450

207.51 - 208.06

32.16

28.47

27.24 26.05 24.85 23.66

22.49

29.58

28.86 28.14 27.41 26.67

25.93

27.75

26.54 25.35 24.15

22.98

449'401 -

450'600

37'450.05 -

37'550

208.07 - 208.61

32.17

28.49

27.27 26.08 24.88 23.69

22.53

29.60

28.89 28.17 27.44 26.70

25.96

27.78

26.57 25.38 24.19

23.01

450'601 -

451'800

37'550.05 -

37'650

208.62 - 209.17

32.19

28.52

27.30 26.11 24.92 23.73

22.57

29.62

28.91 28.19 27.46 26.73

25.99

27.80

26.60 25.41 24.22

23.05

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021

Page 11

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

451'801 -

453'000

37'650.05 -

37'750

209.18 - 209.72

32.22

28.54

27.33 26.14 24.95 23.77

22.60

29.64

28.93 28.21 27.49 26.76

26.02

27.83

26.63 25.44 24.26

23.08

453'001 -

454'200

37'750.05 -

37'850

209.73 - 210.28

32.23

28.56

27.35 26.16 24.98 23.80

22.64

29.66

28.95 28.24 27.51 26.79

26.05

27.86

26.65 25.47 24.29

23.12

454'201 -

455'400

37'850.05 -

37'950

210.29 - 210.83

32.25

28.59

27.38 26.19 25.01 23.84

22.67

29.68

28.97 28.26 27.54 26.81

26.08

27.88

26.68 25.50 24.32

23.15

455'401 -

456'600

37'950.05 -

38'050

210.84 - 211.39

32.28

28.61

27.41 26.22 25.05 23.87

22.71

29.70

28.99 28.28 27.56 26.84

26.11

27.91

26.71 25.53 24.36

23.19

456'601 -

457'800

38'050.05 -

38'150

211.40 - 211.94

32.29

28.64

27.44 26.25 25.08 23.90

22.74

29.72

29.02 28.31 27.59 26.87

26.14

27.93

26.73 25.56 24.39

23.22

457'801 -

459'000

38'150.05 -

38'250

211.95 - 212.50

32.32

28.66

27.46 26.28 25.11 23.94

22.78

29.74

29.04 28.33 27.61 26.89

26.17

27.96

26.76 25.59 24.42

23.26

459'001 -

460'200

38'250.05 -

38'350

212.51 - 213.06

32.34

28.68

27.49 26.30 25.14 23.97

22.81

29.76

29.06 28.35 27.64 26.92

26.20

27.98

26.79 25.62 24.46

23.29

460'201 -

461'400

38'350.05 -

38'450

213.07 - 213.61

32.36

28.71

27.52 26.33 25.17 24.01

22.85

29.78

29.08 28.38 27.67 26.95

26.23

28.01

26.82 25.65 24.49

23.33

461'401 -

462'600

38'450.05 -

38'550

213.62 - 214.17

32.38

28.73

27.55 26.36 25.20 24.04

22.89

29.79

29.10 28.40 27.69 26.98

26.25

28.04

26.85 25.68 24.52

23.36

462'601 -

463'800

38'550.05 -

38'650

214.18 - 214.72

32.40

28.75

27.57 26.39 25.23 24.07

22.92

29.81

29.12 28.42 27.72 27.00

26.28

28.06

26.88 25.71 24.55

23.40

463'801 -

465'000

38'650.05 -

38'750

214.73 - 215.28

32.42

28.78

27.60 26.42 25.26 24.11

22.96

29.83

29.14 28.44 27.74 27.03

26.31

28.09

26.91 25.74 24.59

23.43

465'001 -

466'200

38'750.05 -

38'850

215.29 - 215.83

32.44

28.80

27.63 26.45 25.29 24.14

22.99

29.85

29.16 28.47 27.76 27.06

26.34

28.11

26.94 25.77 24.62

23.47

466'201 -

467'400

38'850.05 -

38'950

215.84 - 216.39

32.46

28.82

27.65 26.47 25.32 24.17

23.03

29.87

29.18 28.49 27.79 27.08

26.37

28.14

26.96 25.80 24.65

23.50

467'401 -

468'600

38'950.05 -

39'050

216.40 - 216.94

32.48

28.85

27.68 26.50 25.35 24.21

23.06

29.89

29.20 28.51 27.81 27.11

26.40

28.16

26.99 25.83 24.68

23.54

468'601 -

469'800

39'050.05 -

39'150

216.95 - 217.50

32.50

28.87

27.70 26.53 25.38 24.24

23.10

29.91

29.22 28.53 27.84 27.13

26.43

28.19

27.02 25.86 24.72

23.57

469'801 -

471'000

39'150.05 -

39'250

217.51 - 218.06

32.52

28.89

27.73 26.56 25.41 24.27

23.13

29.93

29.24 28.56 27.86 27.16

26.45

28.21

27.04 25.88 24.75

23.61

471'001 -

472'200

39'250.05 -

39'350

218.07 - 218.61

32.54

28.92

27.75 26.59 25.44 24.31

23.17

29.94

29.26 28.58 27.88 27.19

26.48

28.24

27.07 25.91 24.78

23.64

472'201 -

473'400

39'350.05 -

39'450

218.62 - 219.17

32.56

28.94

27.78 26.62 25.47 24.34

23.20

29.96

29.28 28.60 27.91 27.21

26.51

28.26

27.10 25.94 24.81

23.67

473'401 -

474'600

39'450.05 -

39'550

219.18 - 219.72

32.58

28.96

27.80 26.65 25.50 24.37

23.24

29.98

29.30 28.62 27.93 27.24

26.54

28.28

27.13 25.97 24.84

23.71

474'601 -

475'800

39'550.05 -

39'650

219.73 - 220.28

32.60

28.99

27.83 26.68 25.53 24.40

23.27

30.00

29.32 28.64 27.95 27.26

26.56

28.31

27.15 26.00 24.87

23.74

475'801 -

477'000

39'650.05 -

39'750

220.29 - 220.83

32.62

29.01

27.85 26.70 25.56 24.43

23.31

30.01

29.34 28.66 27.98 27.29

26.59

28.33

27.18 26.03 24.90

23.77

477'001 -

478'200

39'750.05 -

39'850

220.84 - 221.39

32.64

29.03

27.88 26.73 25.59 24.47

23.34

30.03

29.36 28.68 28.00 27.31

26.62

28.36

27.21 26.06 24.93

23.81

478'201 -

479'400

39'850.05 -

39'950

221.40 - 221.94

32.66

29.05

27.91 26.76 25.62 24.50

23.38

30.05

29.38 28.71 28.02 27.34

26.65

28.38

27.24 26.09 24.96

23.84

479'401 -

480'600

39'950.05 -

40'050

221.95 - 222.50

32.67

29.07

27.93 26.79 25.64 24.53

23.41

30.07

29.40 28.73 28.05 27.36

26.67

28.40

27.26 26.12 24.99

23.87

480'601 -

481'800

40'050.05 -

40'150

222.51 - 223.06

32.69

29.09

27.95 26.81 25.67 24.56

23.45

30.08

29.42 28.75 28.07 27.39

26.70

28.43

27.29 26.15 25.02

23.91

481'801 -

483'000

40'150.05 -

40'250

223.07 - 223.61

32.71

29.12

27.98 26.84 25.71 24.59

23.48

30.10

29.44 28.77 28.09 27.41

26.73

28.45

27.31 26.18 25.05

23.94

483'001 -

484'200

40'250.05 -

40'350

223.62 - 224.17

32.73

29.14

28.00 26.87 25.73 24.62

23.51

30.12

29.46 28.79 28.12 27.44

26.75

28.47

27.34 26.20 25.08

23.97

484'201 -

485'400

40'350.05 -

40'450

224.18 - 224.72

32.75

29.16

28.03 26.90 25.77 24.65

23.55

30.14

29.48 28.81 28.14 27.46

26.78

28.50

27.37 26.23 25.11

24.01

485'401 -

486'600

40'450.05 -

40'550

224.73 - 225.28

32.77

29.18

28.05 26.92 25.80 24.68

23.58

30.15

29.50 28.83 28.16 27.49

26.81

28.52

27.39 26.26 25.14

24.04

486'601 -

487'800

40'550.05 -

40'650

225.29 - 225.83

32.79

29.20

28.08 26.95 25.82 24.71

23.61

30.17

29.52 28.85 28.19 27.51

26.83

28.54

27.42 26.29 25.17

24.07

487'801 -

489'000

40'650.05 -

40'750

225.84 - 226.39

32.81

29.22

28.10 26.98 25.85 24.74

23.65

30.19

29.53 28.87 28.21 27.53

26.86

28.57

27.44 26.32 25.20

24.10

489'001 -

490'200

40'750.05 -

40'850

226.40 - 226.94

32.82

29.24

28.12 27.00 25.88 24.77

23.68

30.21

29.55 28.89 28.23 27.56

26.88

28.59

27.47 26.35 25.23

24.13

490'201 -

491'400

40'850.05 -

40'950

226.95 - 227.50

32.84

29.26

28.15 27.03 25.91 24.80

23.71

30.22

29.57 28.91 28.25 27.58

26.91

28.61

27.49 26.37 25.26

24.16

491'401 -

492'600

40'950.05 -

41'050

227.51 - 228.06

32.86

29.29

28.17 27.06 25.94 24.83

23.74

30.24

29.59 28.93 28.27 27.61

26.93

28.63

27.52 26.40 25.29

24.20

492'601 -

493'800

41'050.05 -

41'150

228.07 - 228.61

32.88

29.31

28.19 27.08 25.97 24.86

23.78

30.26

29.61 28.95 28.30 27.63

26.96

28.65

27.54 26.43 25.32

24.23

493'801 -

495'000

41'150.05 -

41'250

228.62 - 229.17

32.90

29.33

28.22 27.11 26.00 24.89

23.81

30.27

29.62 28.97 28.32 27.65

26.99

28.68

27.57 26.46 25.35

24.26

495'001 -

496'200

41'250.05 -

41'350

229.18 - 229.72

32.92

29.35

28.24 27.14 26.03 24.92

23.84

30.29

29.64 28.99 28.34 27.68

27.01

28.70

27.59 26.49 25.38

24.29

496'201 -

497'400

41'350.05 -

41'450

229.73 - 230.28

32.93

29.37

28.26 27.16 26.06 24.95

23.87

30.31

29.66 29.01 28.36 27.70

27.04

28.72

27.62 26.51 25.41

24.32

497'401 -

498'600

41'450.05 -

41'550

230.29 - 230.83

32.95

29.39

28.29 27.19 26.08 24.98

23.90

30.32

29.68 29.03 28.38 27.72

27.06

28.74

27.64 26.54 25.44

24.35

498'601 -

499'800

41'550.05 -

41'650

230.84 - 231.39

32.97

29.41

28.31 27.21 26.11 25.01

23.94

30.34

29.70 29.05 28.40 27.75

27.09

28.77

27.67 26.57 25.47

24.38

499'801 -

501'000

41'650.05 -

41'750

231.40 - 231.94

32.99

29.43

28.33 27.24 26.14 25.04

23.97

30.36

29.72 29.07 28.43 27.77

27.11

28.79

27.69 26.59 25.50

24.41

501'001 -

502'200

41'750.05 -

41'850

231.95 - 232.50

33.00

29.45

28.36 27.26 26.17 25.08

24.00

30.37

29.73 29.09 28.45 27.79

27.14

28.81

27.72 26.62 25.53

24.44

502'201 -

503'400

41'850.05 -

41'950

232.51 - 233.06

33.02

29.47

28.38 27.29 26.19 25.10

24.03

30.39

29.75 29.11 28.47 27.82

27.16

28.83

27.74 26.65 25.56

24.47

503'401 -

504'600

41'950.05 -

42'050

233.07 - 233.61

33.04

29.49

28.40 27.31 26.22 25.13

24.06

30.40

29.77 29.13 28.49 27.84

27.19

28.85

27.76 26.67 25.59

24.50

504'601 -

505'800

42'050.05 -

42'150

233.62 - 234.17

33.06

29.51

28.42 27.34 26.25 25.17

24.09

30.42

29.79 29.15 28.51 27.86

27.21

28.87

27.79 26.70 25.62

24.53

505'801 -

507'000

42'150.05 -

42'250

234.18 - 234.72

33.07

29.53

28.44 27.36 26.28 25.19

24.12

30.44

29.81 29.17 28.53 27.89

27.23

28.89

27.81 26.73 25.64

24.56

507'001 -

508'200

42'250.05 -

42'350

234.73 - 235.28

33.09

29.55

28.47 27.39 26.31 25.23

24.15

30.45

29.82 29.19 28.55 27.91

27.26

28.91

27.83 26.75 25.67

24.59

508'201 -

509'400

42'350.05 -

42'450

235.29 - 235.83

33.11

29.57

28.49 27.41 26.33 25.26

24.18

30.47

29.84 29.21 28.57 27.93

27.28

28.94

27.86 26.78 25.70

24.62

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021

Page 12

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

509'401 -

510'600

42'450.05 -

42'550

235.84 - 236.39

33.12

29.59

28.51 27.43 26.36 25.28

24.21

30.48

29.86 29.23 28.59 27.95

27.31

28.96

27.88 26.80 25.73

24.65

510'601 -

511'800

42'550.05 -

42'650

236.40 - 236.94

33.14

29.61

28.53 27.46 26.39 25.31

24.24

30.50

29.87 29.25 28.61 27.97

27.33

28.98

27.90 26.83 25.76

24.69

511'801 -

513'000

42'650.05 -

42'750

236.95 - 237.50

33.16

29.63

28.56 27.49 26.41 25.34

24.27

30.51

29.89 29.26 28.63 28.00

27.35

29.00

27.93 26.86 25.79

24.72

513'001 -

514'200

42'750.05 -

42'850

237.51 - 238.06

33.17

29.64

28.58 27.51 26.44 25.37

24.30

30.53

29.91 29.28 28.65 28.02

27.38

29.02

27.95 26.88 25.81

24.75

514'201 -

515'400

42'850.05 -

42'950

238.07 - 238.61

33.19

29.66

28.60 27.53 26.47 25.40

24.34

30.55

29.93 29.30 28.67 28.04

27.40

29.04

27.97 26.91 25.84

24.78

515'401 -

516'600

42'950.05 -

43'050

238.62 - 239.17

33.21

29.68

28.62 27.55 26.49 25.43

24.37

30.56

29.94 29.32 28.69 28.06

27.43

29.06

28.00 26.93 25.87

24.81

516'601 -

517'800

43'050.05 -

43'150

239.18 - 239.72

33.22

29.70

28.64 27.58 26.52 25.46

24.40

30.58

29.96 29.34 28.72 28.08

27.45

29.08

28.02 26.96 25.90

24.84

517'801 -

519'000

43'150.05 -

43'250

239.73 - 240.28

33.24

29.72

28.66 27.60 26.55 25.49

24.43

30.59

29.98 29.36 28.73 28.10

27.47

29.10

28.04 26.98 25.93

24.87

519'001 -

520'200

43'250.05 -

43'350

240.29 - 240.83

33.26

29.74

28.68 27.63 26.57 25.51

24.46

30.61

29.99 29.38 28.75 28.13

27.49

29.12

28.06 27.01 25.95

24.90

520'201 -

521'400

43'350.05 -

43'450

240.84 - 241.39

33.27

29.76

28.70 27.65 26.60 25.54

24.49

30.62

30.01 29.39 28.77 28.15

27.52

29.14

28.09 27.03 25.98

24.93

521'401 -

522'600

43'450.05 -

43'550

241.40 - 241.94

33.29

29.78

28.73 27.67 26.62 25.57

24.52

30.64

30.03 29.41 28.79 28.17

27.54

29.16

28.11 27.06 26.01

24.96

522'601 -

523'800

43'550.05 -

43'650

241.95 - 242.50

33.30

29.79

28.74 27.70 26.65 25.60

24.55

30.65

30.04 29.43 28.81 28.19

27.56

29.18

28.13 27.08 26.03

24.99

523'801 -

525'000

43'650.05 -

43'750

242.51 - 243.06

33.32

29.81

28.77 27.72 26.67 25.63

24.58

30.67

30.06 29.45 28.83 28.21

27.59

29.20

28.15 27.11 26.06

25.02

525'001 -

526'200

43'750.05 -

43'850

243.07 - 243.61

33.34

29.83

28.79 27.74 26.70 25.66

24.61

30.68

30.08 29.47 28.85 28.23

27.61

29.22

28.18 27.13 26.09

25.05

526'201 -

527'400

43'850.05 -

43'950

243.62 - 244.17

33.35

29.85

28.81 27.77 26.72 25.68

24.64

30.70

30.09 29.49 28.87 28.25

27.63

29.24

28.20 27.16 26.11

25.07

527'401 -

528'600

43'950.05 -

44'050

244.18 - 244.72

33.37

29.87

28.83 27.79 26.75 25.71

24.67

30.71

30.11 29.50 28.89 28.27

27.65

29.26

28.22 27.18 26.14

25.10

528'601 -

529'800

44'050.05 -

44'150

244.73 - 245.28

33.39

29.89

28.85 27.81 26.78 25.74

24.70

30.73

30.13 29.52 28.91 28.30

27.68

29.28

28.24 27.21 26.17

25.13

529'801 -

531'000

44'150.05 -

44'250

245.29 - 245.83

33.40

29.90

28.87 27.83 26.80 25.77

24.73

30.74

30.14 29.54 28.93 28.32

27.70

29.30

28.26 27.23 26.19

25.16

531'001 -

532'200

44'250.05 -

44'350

245.84 - 246.39

33.42

29.92

28.89 27.86 26.83 25.79

24.76

30.76

30.16 29.55 28.95 28.34

27.72

29.32

28.29 27.25 26.22

25.19

532'201 -

533'400

44'350.05 -

44'450

246.40 - 246.94

33.43

29.94

28.91 27.88 26.85 25.82

24.79

30.77

30.17 29.57 28.97 28.36

27.74

29.33

28.30 27.28 26.25

25.22

533'401 -

534'600

44'450.05 -

44'550

246.95 - 247.50

33.45

29.96

28.93 27.90 26.87 25.85

24.82

30.78

30.19 29.59 28.98 28.38

27.76

29.35

28.33 27.30 26.27

25.25

534'601 -

535'800

44'550.05 -

44'650

247.51 - 248.06

33.46

29.97

28.95 27.92 26.90 25.87

24.85

30.80

30.20 29.61 29.00 28.40

27.79

29.37

28.35 27.32 26.30

25.27

535'801 -

537'000

44'650.05 -

44'750

248.07 - 248.61

33.48

29.99

28.97 27.95 26.92 25.90

24.88

30.81

30.22 29.62 29.02 28.42

27.81

29.39

28.37 27.35 26.32

25.30

537'001 -

538'200

44'750.05 -

44'850

248.62 - 249.17

33.49

30.01

28.99 27.97 26.95 25.93

24.91

30.83

30.24 29.64 29.04 28.44

27.83

29.41

28.39 27.37 26.35

25.33

538'201 -

539'400

44'850.05 -

44'950

249.18 - 249.72

33.51

30.03

29.01 27.99 26.97 25.95

24.94

30.84

30.25 29.66 29.06 28.46

27.85

29.43

28.41 27.39 26.38

25.36

539'401 -

540'600

44'950.05 -

45'050

249.73 - 250.28

33.52

30.04

29.03 28.01 27.00 25.98

24.96

30.86

30.27 29.68 29.08 28.48

27.87

29.45

28.43 27.42 26.40

25.38

540'601 -

541'800

45'050.05 -

45'150

250.29 - 250.83

33.54

30.06

29.05 28.03 27.02 26.01

24.99

30.87

30.28 29.69 29.10 28.50

27.89

29.47

28.45 27.44 26.43

25.41

541'801 -

543'000

45'150.05 -

45'250

250.84 - 251.39

33.55

30.08

29.07 28.06 27.04 26.03

25.02

30.89

30.30 29.71 29.12 28.52

27.92

29.49

28.48 27.46 26.45

25.44

543'001 -

544'200

45'250.05 -

45'350

251.40 - 251.94

33.57

30.09

29.09 28.08 27.07 26.06

25.05

30.90

30.32 29.73 29.13 28.54

27.94

29.50

28.49 27.49 26.48

25.47

544'201 -

545'400

45'350.05 -

45'450

251.95 - 252.50

33.58

30.11

29.11 28.10 27.09 26.08

25.08

30.91

30.33 29.74 29.15 28.56

27.96

29.52

28.52 27.51 26.50

25.50

545'401 -

546'600

45'450.05 -

45'550

252.51 - 253.06

33.60

30.13

29.12 28.12 27.11 26.11

25.10

30.93

30.35 29.76 29.17 28.58

27.98

29.54

28.53 27.53 26.53

25.52

546'601 -

547'800

45'550.05 -

45'650

253.07 - 253.61

33.61

30.15

29.14 28.14 27.14 26.14

25.13

30.94

30.36 29.78 29.19 28.60

28.00

29.56

28.56 27.55 26.55

25.55

547'801 -

549'000

45'650.05 -

45'750

253.62 - 254.17

33.63

30.16

29.16 28.16 27.16 26.16

25.16

30.96

30.38 29.79 29.21 28.62

28.02

29.58

28.58 27.58 26.58

25.58

549'001 -

550'200

45'750.05 -

45'850

254.18 - 254.72

33.64

30.18

29.18 28.18 27.18 26.19

25.19

30.97

30.39 29.81 29.22 28.64

28.04

29.59

28.60 27.60 26.60

25.60

550'201 -

551'400

45'850.05 -

45'950

254.73 - 255.28

33.66

30.20

29.20 28.20 27.21 26.21

25.22

30.99

30.40 29.82 29.24 28.65

28.06

29.61

28.62 27.62 26.62

25.63

551'401 -

552'600

45'950.05 -

46'050

255.29 - 255.83

33.67

30.21

29.22 28.23 27.23 26.24

25.24

31.00

30.42 29.84 29.26 28.67

28.08

29.63

28.64 27.64 26.65

25.66

552'601 -

553'800

46'050.05 -

46'150

255.84 - 256.39

33.68

30.23

29.24 28.24 27.25 26.26

25.27

31.02

30.44 29.86 29.28 28.69

28.10

29.65

28.66 27.66 26.67

25.68

553'801 -

555'000

46'150.05 -

46'250

256.40 - 256.94

33.70

30.25

29.26 28.27 27.28 26.29

25.30

31.03

30.45 29.87 29.29 28.71

28.12

29.67

28.68 27.69 26.70

25.71

555'001 -

556'200

46'250.05 -

46'350

256.95 - 257.50

33.71

30.26

29.28 28.29 27.30 26.31

25.33

31.05

30.47 29.89 29.31 28.73

28.14

29.68

28.70 27.71 26.72

25.74

556'201 -

557'400

46'350.05 -

46'450

257.51 - 258.06

33.73

30.28

29.29 28.31 27.32 26.34

25.35

31.06

30.48 29.91 29.33 28.75

28.16

29.70

28.72 27.73 26.74

25.76

557'401 -

558'600

46'450.05 -

46'550

258.07 - 258.61

33.74

30.29

29.31 28.33 27.35 26.36

25.38

31.08

30.49 29.92 29.35 28.77

28.18

29.72

28.74 27.75 26.77

25.79

558'601 -

559'800

46'550.05 -

46'650

258.62 - 259.17

33.76

30.31

29.33 28.35 27.37 26.39

25.40

31.09

30.51 29.94 29.36 28.79

28.20

29.73

28.75 27.77 26.79

25.81

559'801 -

561'000

46'650.05 -

46'750

259.18 - 259.72

33.77

30.33

29.35 28.37 27.39 26.41

25.43

31.11

30.52 29.96 29.38 28.81

28.22

29.75

28.77 27.79 26.82

25.84

561'001 -

562'200

46'750.05 -

46'850

259.73 - 260.28

33.78

30.34

29.37 28.39 27.41 26.44

25.46

31.12

30.54 29.97 29.40 28.82

28.24

29.77

28.79 27.82 26.84

25.86

562'201 -

563'400

46'850.05 -

46'950

260.29 - 260.83

33.80

30.36

29.38 28.41 27.43 26.46

25.48

31.14

30.55 29.99 29.42 28.84

28.26

29.79

28.81 27.84 26.86

25.89

563'401 -

564'600

46'950.05 -

47'050

260.84 - 261.39

33.81

30.37

29.40 28.43 27.46 26.48

25.51

31.15

30.57 30.00 29.43 28.86

28.28

29.80

28.83 27.86 26.89

25.91

564'601 -

565'800

47'050.05 -

47'150

261.40 - 261.94

33.83

30.39

29.42 28.45 27.48 26.51

25.54

31.17

30.59 30.02 29.45 28.88

28.30

29.82

28.85 27.88 26.91

25.94

565'801 -

567'000

47'150.05 -

47'250

261.95 - 262.50

33.84

30.40

29.44 28.47 27.50 26.53

25.56

31.18

30.60 30.03 29.47 28.90

28.32

29.84

28.87 27.90 26.93

25.96

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021

Page 13

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

567'001 -

568'200

47'250.05 -

47'350

262.51 - 263.06

33.85

30.42

29.45 28.49 27.52 26.56

25.59

31.19

30.62 30.05 29.48 28.91

28.34

29.86

28.89 27.92 26.96

25.99

568'201 -

569'400

47'350.05 -

47'450

263.07 - 263.61

33.87

30.44

29.47 28.51 27.54 26.58

25.62

31.21

30.63 30.06 29.50 28.93

28.36

29.87

28.91 27.94 26.98

26.02

569'401 -

570'600

47'450.05 -

47'550

263.62 - 264.17

33.88

30.45

29.49 28.53 27.56 26.60

25.64

31.23

30.65 30.08 29.52 28.95

28.38

29.89

28.93 27.96 27.00

26.04

570'601 -

571'800

47'550.05 -

47'650

264.18 - 264.72

33.89

30.47

29.51 28.55 27.59 26.63

25.67

31.24

30.66 30.09 29.53 28.97

28.40

29.91

28.95 27.98 27.02

26.06

571'801 -

573'000

47'650.05 -

47'750

264.73 - 265.28

33.91

30.48

29.53 28.57 27.61 26.65

25.69

31.25

30.68 30.11 29.55 28.99

28.42

29.92

28.96 28.01 27.05

26.09

573'001 -

574'200

47'750.05 -

47'850

265.29 - 265.83

33.92

30.50

29.54 28.59 27.63 26.67

25.72

31.27

30.70 30.13 29.57 29.01

28.44

29.94

28.98 28.03 27.07

26.11

574'201 -

575'400

47'850.05 -

47'950

265.84 - 266.39

33.93

30.51

29.56 28.61 27.65 26.70

25.74

31.28

30.71 30.14 29.58 29.02

28.46

29.96

29.00 28.05 27.09

26.14

575'401 -

576'600

47'950.05 -

48'050

266.40 - 266.94

33.95

30.53

29.58 28.62 27.67 26.72

25.77

31.30

30.73 30.16 29.60 29.04

28.48

29.97

29.02 28.07 27.11

26.16

576'601 -

577'800

48'050.05 -

48'150

266.95 - 267.50

33.96

30.54

29.59 28.64 27.69 26.74

25.79

31.31

30.74 30.17 29.61 29.06

28.49

29.99

29.04 28.09 27.14

26.19

577'801 -

579'000

48'150.05 -

48'250

267.51 - 268.06

33.97

30.56

29.61 28.66 27.71 26.77

25.82

31.32

30.76 30.19 29.63 29.07

28.51

30.00

29.06 28.11 27.16

26.21

579'001 -

580'200

48'250.05 -

48'350

268.07 - 268.61

33.99

30.57

29.63 28.68 27.73 26.79

25.84

31.34

30.77 30.20 29.65 29.09

28.53

30.02

29.07 28.13 27.18

26.23

580'201 -

582'600

48'350.05 -

48'550

268.62 - 269.72

34.01

30.60

29.65 28.71 27.77 26.82

25.88

31.36

30.79 30.23 29.67 29.12

28.56

30.04

29.10 28.16 27.21

26.27

582'601 -

585'000

48'550.05 -

48'750

269.73 - 270.83

34.03

30.63

29.69 28.75 27.81 26.87

25.93

31.38

30.82 30.26 29.70 29.15

28.60

30.08

29.14 28.20 27.26

26.32

585'001 -

587'400

48'750.05 -

48'950

270.84 - 271.94

34.06

30.66

29.72 28.78 27.85 26.91

25.98

31.41

30.85 30.29 29.74 29.19

28.63

30.11

29.17 28.24 27.30

26.36

587'401 -

589'800

48'950.05 -

49'150

271.95 - 273.06

34.08

30.68

29.75 28.82 27.89 26.96

26.02

31.45

30.88 30.32 29.77 29.22

28.67

30.14

29.21 28.27 27.34

26.41

589'801 -

592'200

49'150.05 -

49'350

273.07 - 274.17

34.11

30.71

29.78 28.86 27.93 27.00

26.07

31.47

30.91 30.36 29.80 29.25

28.71

30.17

29.24 28.31 27.38

26.46

592'201 -

594'600

49'350.05 -

49'550

274.18 - 275.28

34.13

30.74

29.82 28.89 27.97 27.05

26.12

31.50

30.94 30.39 29.83 29.29

28.74

30.20

29.28 28.35 27.43

26.50

594'601 -

597'000

49'550.05 -

49'750

275.29 - 276.39

34.16

30.77

29.85 28.93 28.01 27.09

26.17

31.53

30.97 30.42 29.86 29.32

28.78

30.23

29.31 28.39 27.47

26.55

597'001 -

599'400

49'750.05 -

49'950

276.40 - 277.50

34.18

30.80

29.88 28.96 28.05 27.13

26.21

31.56

31.00 30.45 29.90 29.35

28.81

30.26

29.34 28.43 27.51

26.59

599'401 -

601'800

49'950.05 -

50'150

277.51 - 278.61

34.21

30.83

29.91 29.00 28.09 27.17

26.26

31.59

31.03 30.48 29.93 29.39

28.85

30.29

29.38 28.47 27.55

26.64

601'801 -

604'200

50'150.05 -

50'350

278.62 - 279.72

34.23

30.86

29.95 29.04 28.13 27.22

26.31

31.62

31.06 30.51 29.96 29.42

28.88

30.32

29.41 28.50 27.59

26.68

604'201 -

606'600

50'350.05 -

50'550

279.73 - 280.83

34.26

30.88

29.98 29.07 28.16 27.26

26.35

31.65

31.09 30.54 29.99 29.45

28.92

30.35

29.45 28.54 27.63

26.73

606'601 -

609'000

50'550.05 -

50'750

280.84 - 281.94

34.28

30.91

30.01 29.10 28.20 27.30

26.40

31.68

31.12 30.57 30.03 29.48

28.95

30.38

29.48 28.58 27.67

26.77

609'001 -

611'400

50'750.05 -

50'950

281.95 - 283.06

34.30

30.94

30.04 29.14 28.24 27.34

26.44

31.70

31.15 30.60 30.06 29.51

28.99

30.41

29.51 28.61 27.71

26.82

611'401 -

613'800

50'950.05 -

51'150

283.07 - 284.17

34.33

30.97

30.07 29.17 28.28 27.38

26.49

31.73

31.18 30.63 30.09 29.55

29.02

30.44

29.54 28.65 27.75

26.86

613'801 -

616'200

51'150.05 -

51'350

284.18 - 285.28

34.35

31.00

30.10 29.21 28.31 27.42

26.53

31.76

31.21 30.66 30.12 29.58

29.05

30.47

29.58 28.68 27.79

26.90

616'201 -

618'600

51'350.05 -

51'550

285.29 - 286.39

34.37

31.03

30.13 29.24 28.35 27.46

26.57

31.79

31.24 30.69 30.15 29.62

29.09

30.50

29.61 28.72 27.83

26.94

618'601 -

621'000

51'550.05 -

51'750

286.40 - 287.50

34.40

31.06

30.16 29.27 28.39 27.50

26.62

31.81

31.27 30.72 30.18 29.65

29.12

30.53

29.64 28.76 27.87

26.99

621'001 -

623'400

51'750.05 -

51'950

287.51 - 288.61

34.42

31.09

30.19 29.31 28.42 27.54

26.66

31.84

31.30 30.75 30.21 29.68

29.15

30.56

29.67 28.79 27.91

27.03

623'401 -

625'800

51'950.05 -

52'150

288.62 - 289.72

34.44

31.11

30.22 29.34 28.46 27.58

26.70

31.87

31.33 30.78 30.25 29.72

29.18

30.59

29.70 28.82 27.95

27.07

625'801 -

628'200

52'150.05 -

52'350

289.73 - 290.83

34.47

31.14

30.25 29.37 28.50 27.62

26.75

31.89

31.36 30.81 30.28 29.75

29.22

30.62

29.73 28.86 27.98

27.11

628'201 -

630'600

52'350.05 -

52'550

290.84 - 291.94

34.49

31.17

30.28 29.40 28.53 27.66

26.79

31.92

31.38 30.84 30.31 29.78

29.25

30.65

29.76 28.89 28.02

27.15

630'601 -

633'000

52'550.05 -

52'750

291.95 - 293.06

34.51

31.20

30.31 29.44 28.57 27.70

26.83

31.95

31.41 30.88 30.34 29.81

29.29

30.68

29.79 28.93 28.06

27.19

633'001 -

635'400

52'750.05 -

52'950

293.07 - 294.17

34.53

31.23

30.34 29.47 28.60 27.74

26.87

31.97

31.44 30.91 30.37 29.85

29.32

30.71

29.82 28.96 28.09

27.23

635'401 -

637'800

52'950.05 -

53'150

294.18 - 295.28

34.55

31.26

30.37 29.50 28.64 27.78

26.91

32.00

31.47 30.94 30.40 29.88

29.35

30.74

29.86 28.99 28.13

27.27

637'801 -

640'200

53'150.05 -

53'350

295.29 - 296.39

34.57

31.28

30.40 29.53 28.67 27.81

26.95

32.02

31.50 30.97 30.43 29.91

29.39

30.77

29.89 29.03 28.17

27.31

640'201 -

642'600

53'350.05 -

53'550

296.40 - 297.50

34.60

31.31

30.43 29.56 28.70 27.85

26.99

32.05

31.52 31.00 30.47 29.94

29.42

30.80

29.92 29.06 28.20

27.35

642'601 -

645'000

53'550.05 -

53'750

297.51 - 298.61

34.62

31.34

30.47 29.59 28.74 27.89

27.04

32.07

31.55 31.03 30.50 29.97

29.45

30.83

29.96 29.09 28.24

27.39

645'001 -

647'400

53'750.05 -

53'950

298.62 - 299.72

34.64

31.36

30.50 29.63 28.77 27.92

27.08

32.10

31.58 31.05 30.53 30.00

29.49

30.86

29.99 29.13 28.28

27.43

647'401 -

649'800

53'950.05 -

54'150

299.73 - 300.83

34.66

31.39

30.53 29.66 28.81 27.96

27.11

32.12

31.61 31.09 30.56 30.03

29.52

30.88

30.02 29.16 28.31

27.47

649'801 -

652'200

54'150.05 -

54'350

300.84 - 301.94

34.68

31.42

30.55 29.69 28.84 28.00

27.15

32.15

31.63 31.11 30.59 30.07

29.55

30.91

30.05 29.19 28.35

27.50

652'201 -

654'600

54'350.05 -

54'550

301.95 - 303.06

34.70

31.45

30.59 29.73 28.87 28.03

27.19

32.17

31.66 31.14 30.62 30.10

29.58

30.94

30.08 29.22 28.38

27.54

654'601 -

657'000

54'550.05 -

54'750

303.07 - 304.17

34.72

31.48

30.61 29.76 28.91 28.07

27.23

32.20

31.68 31.17 30.65 30.13

29.62

30.97

30.11 29.26 28.42

27.58

657'001 -

659'400

54'750.05 -

54'950

304.18 - 305.28

34.74

31.51

30.64 29.79 28.94 28.10

27.27

32.22

31.71 31.20 30.68 30.16

29.65

31.00

30.14 29.29 28.45

27.62

659'401 -

661'800

54'950.05 -

55'150

305.29 - 306.39

34.76

31.54

30.67 29.82 28.97 28.14

27.31

32.25

31.74 31.23 30.71 30.20

29.68

31.03

30.17 29.32 28.48

27.65

661'801 -

664'200

55'150.05 -

55'350

306.40 - 307.50

34.78

31.57

30.70 29.85 29.01 28.18

27.35

32.27

31.76 31.25 30.74 30.23

29.71

31.06

30.20 29.36 28.52

27.69

664'201 -

666'600

55'350.05 -

55'550

307.51 - 308.61

34.80

31.59

30.73 29.89 29.04 28.21

27.38

32.29

31.79 31.28 30.77 30.26

29.74

31.09

30.23 29.39 28.55

27.73

666'601 -

669'000

55'550.05 -

55'750

308.62 - 309.72

34.82

31.62

30.76 29.92 29.08 28.24

27.42

32.32

31.82 31.31 30.80 30.29

29.78

31.12

30.26 29.42 28.58

27.76

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021

Page 14

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

669'001 -

671'400

55'750.05 -

55'950

309.73 - 310.83

34.84

31.65

30.79 29.95 29.11 28.28

27.46

32.34

31.84 31.34 30.83 30.32

29.81

31.15

30.30 29.46 28.62

27.80

671'401 -

673'800

55'950.05 -

56'150

310.84 - 311.94

34.86

31.68

30.82 29.98 29.14 28.31

27.50

32.36

31.87 31.36 30.86 30.35

29.84

31.18

30.32 29.49 28.66

27.83

673'801 -

676'200

56'150.05 -

56'350

311.95 - 313.06

34.88

31.70

30.85 30.01 29.18 28.35

27.53

32.39

31.89 31.39 30.89 30.39

29.88

31.20

30.35 29.52 28.69

27.87

676'201 -

678'600

56'350.05 -

56'550

313.07 - 314.17

34.90

31.73

30.88 30.04 29.21 28.38

27.57

32.41

31.92 31.42 30.92 30.42

29.91

31.23

30.39 29.55 28.72

27.90

678'601 -

681'000

56'550.05 -

56'750

314.18 - 315.28

34.92

31.76

30.91 30.07 29.24 28.42

27.61

32.43

31.94 31.44 30.95 30.45

29.94

31.26

30.42 29.59 28.76

27.94

681'001 -

683'400

56'750.05 -

56'950

315.29 - 316.39

34.94

31.78

30.94 30.10 29.28 28.45

27.64

32.45

31.96 31.47 30.97 30.48

29.97

31.29

30.45 29.62 28.79

27.97

683'401 -

685'800

56'950.05 -

57'150

316.40 - 317.50

34.96

31.81

30.97 30.13 29.31 28.49

27.68

32.48

31.99 31.50 31.00 30.51

30.01

31.32

30.48 29.65 28.83

28.01

685'801 -

688'200

57'150.05 -

57'350

317.51 - 318.61

34.98

31.84

31.00 30.17 29.34 28.53

27.71

32.50

32.01 31.52 31.03 30.54

30.04

31.35

30.51 29.68 28.86

28.05

688'201 -

690'600

57'350.05 -

57'550

318.62 - 319.72

34.99

31.86

31.03 30.20 29.37 28.56

27.75

32.52

32.04 31.55 31.06 30.57

30.07

31.38

30.54 29.71 28.90

28.08

690'601 -

693'000

57'550.05 -

57'750

319.73 - 320.83

35.01

31.89

31.06 30.23 29.41 28.59

27.78

32.55

32.06 31.58 31.09 30.60

30.10

31.40

30.57 29.74 28.93

28.12

693'001 -

695'400

57'750.05 -

57'950

320.84 - 321.94

35.03

31.91

31.09 30.26 29.44 28.63

27.82

32.57

32.09 31.60 31.11 30.63

30.13

31.43

30.60 29.78 28.96

28.16

695'401 -

697'800

57'950.05 -

58'150

321.95 - 323.06

35.05

31.94

31.12 30.29 29.47 28.66

27.86

32.59

32.11 31.63 31.14 30.65

30.16

31.46

30.63 29.81 29.00

28.19

697'801 -

700'200

58'150.05 -

58'350

323.07 - 324.17

35.07

31.97

31.15 30.32 29.50 28.70

27.90

32.61

32.13 31.65 31.17 30.68

30.19

31.48

30.66 29.84 29.03

28.23

700'201 -

702'600

58'350.05 -

58'550

324.18 - 325.28

35.08

31.99

31.17 30.35 29.54 28.73

27.93

32.63

32.16 31.68 31.20 30.71

30.23

31.51

30.69 29.87 29.06

28.26

702'601 -

705'000

58'550.05 -

58'750

325.29 - 326.39

35.10

32.02

31.20 30.38 29.57 28.76

27.97

32.65

32.18 31.70 31.22 30.74

30.26

31.54

30.72 29.91 29.09

28.30

705'001 -

707'400

58'750.05 -

58'950

326.40 - 327.50

35.12

32.04

31.23 30.42 29.60 28.80

28.00

32.67

32.20 31.73 31.25 30.77

30.29

31.57

30.75 29.94 29.13

28.33

707'401 -

709'800

58'950.05 -

59'150

327.51 - 328.61

35.14

32.07

31.26 30.45 29.64 28.83

28.04

32.69

32.22 31.75 31.27 30.80

30.31

31.59

30.78 29.97 29.16

28.37

709'801 -

712'200

59'150.05 -

59'350

328.62 - 329.72

35.16

32.09

31.28 30.48 29.67 28.86

28.07

32.72

32.25 31.78 31.30 30.83

30.35

31.62

30.81 30.00 29.20

28.40

712'201 -

714'600

59'350.05 -

59'550

329.73 - 330.83

35.18

32.12

31.31 30.51 29.70 28.90

28.11

32.74

32.27 31.80 31.33 30.85

30.37

31.64

30.84 30.04 29.23

28.44

714'601 -

717'000

59'550.05 -

59'750

330.84 - 331.94

35.20

32.14

31.34 30.54 29.73 28.93

28.15

32.76

32.29 31.82 31.35 30.88

30.40

31.67

30.87 30.07 29.26

28.47

717'001 -

719'400

59'750.05 -

59'950

331.95 - 333.06

35.22

32.16

31.36 30.57 29.77 28.97

28.18

32.78

32.32 31.85 31.38 30.91

30.43

31.69

30.90 30.10 29.30

28.50

719'401 -

721'800

59'950.05 -

60'150

333.07 - 334.17

35.24

32.19

31.39 30.59 29.80 29.00

28.21

32.80

32.34 31.87 31.41 30.94

30.46

31.72

30.92 30.13 29.33

28.54

721'801 -

724'200

60'150.05 -

60'350

334.18 - 335.28

35.26

32.21

31.42 30.62 29.83 29.04

28.25

32.82

32.36 31.90 31.43 30.96

30.49

31.75

30.95 30.16 29.37

28.57

724'201 -

726'600

60'350.05 -

60'550

335.29 - 336.39

35.28

32.23

31.44 30.65 29.86 29.07

28.28

32.84

32.38 31.92 31.45 30.99

30.52

31.77

30.98 30.19 29.40

28.61

726'601 -

729'000

60'550.05 -

60'750

336.40 - 337.50

35.30

32.26

31.47 30.68 29.89 29.10

28.32

32.86

32.40 31.94 31.48 31.02

30.55

31.80

31.01 30.22 29.43

28.64

729'001 -

731'400

60'750.05 -

60'950

337.51 - 338.61

35.32

32.28

31.50 30.71 29.92 29.14

28.35

32.88

32.42 31.97 31.51 31.04

30.58

31.82

31.04 30.25 29.46

28.68

731'401 -

733'800

60'950.05 -

61'150

338.62 - 339.72

35.33

32.31

31.52 30.74 29.96 29.17

28.39

32.90

32.45 31.99 31.53 31.07

30.60

31.85

31.06 30.28 29.50

28.71

733'801 -

736'200

61'150.05 -

61'350

339.73 - 340.83

35.35

32.33

31.55 30.77 29.99 29.20

28.42

32.92

32.47 32.01 31.56 31.10

30.63

31.87

31.09 30.31 29.53

28.75

736'201 -

738'600

61'350.05 -

61'550

340.84 - 341.94

35.37

32.35

31.57 30.79 30.02 29.24

28.46

32.94

32.49 32.04 31.58 31.12

30.66

31.89

31.12 30.34 29.56

28.78

738'601 -

741'000

61'550.05 -

61'750

341.95 - 343.06

35.39

32.37

31.60 30.82 30.05 29.27

28.50

32.96

32.51 32.06 31.60 31.15

30.69

31.92

31.14 30.37 29.59

28.82

741'001 -

743'400

61'750.05 -

61'950

343.07 - 344.17

35.41

32.40

31.62 30.85 30.08 29.30

28.53

32.98

32.53 32.08 31.63 31.17

30.72

31.94

31.17 30.40 29.62

28.85

743'401 -

745'800

61'950.05 -

62'150

344.18 - 345.28

35.43

32.42

31.65 30.88 30.11 29.34

28.56

33.00

32.55 32.10 31.65 31.20

30.74

31.97

31.20 30.42 29.65

28.88

745'801 -

748'200

62'150.05 -

62'350

345.29 - 346.39

35.44

32.44

31.67 30.90 30.14 29.37

28.60

33.02

32.57 32.12 31.68 31.22

30.77

31.99

31.22 30.45 29.68

28.92

748'201 -

750'600

62'350.05 -

62'550

346.40 - 347.50

35.46

32.46

31.70 30.93 30.17 29.40

28.63

33.04

32.59 32.15 31.70 31.25

30.80

32.01

31.25 30.48 29.72

28.95

750'601 -

753'000

62'550.05 -

62'750

347.51 - 348.61

35.48

32.48

31.72 30.96 30.20 29.43

28.67

33.05

32.61 32.17 31.72 31.27

30.82

32.04

31.27 30.51 29.75

28.98

753'001 -

755'400

62'750.05 -

62'950

348.62 - 349.72

35.50

32.51

31.75 30.98 30.22 29.46

28.70

33.07

32.63 32.19 31.75 31.30

30.85

32.06

31.30 30.54 29.78

29.02

755'401 -

757'800

62'950.05 -

63'150

349.73 - 350.83

35.52

32.53

31.77 31.01 30.25 29.50

28.74

33.09

32.65 32.21 31.77 31.32

30.88

32.08

31.33 30.57 29.81

29.05

757'801 -

760'200

63'150.05 -

63'350

350.84 - 351.94

35.53

32.55

31.79 31.04 30.28 29.53

28.77

33.11

32.67 32.23 31.79 31.35

30.90

32.11

31.35 30.59 29.84

29.08

760'201 -

762'600

63'350.05 -

63'550

351.95 - 353.06

35.55

32.57

31.82 31.06 30.31 29.56

28.80

33.13

32.69 32.26 31.82 31.37

30.93

32.13

31.38 30.62 29.87

29.11

762'601 -

765'000

63'550.05 -

63'750

353.07 - 354.17

35.57

32.59

31.84 31.09 30.34 29.59

28.84

33.15

32.71 32.28 31.84 31.40

30.96

32.15

31.40 30.65 29.90

29.15

765'001 -

767'400

63'750.05 -

63'950

354.18 - 355.28

35.59

32.61

31.87 31.12 30.37 29.62

28.87

33.17

32.73 32.30 31.86 31.42

30.98

32.18

31.43 30.68 29.93

29.18

767'401 -

769'800

63'950.05 -

64'150

355.29 - 356.39

35.60

32.64

31.89 31.14 30.40 29.65

28.90

33.18

32.75 32.32 31.88 31.45

31.01

32.20

31.45 30.70 29.96

29.21

769'801 -

772'200

64'150.05 -

64'350

356.40 - 357.50

35.62

32.66

31.91 31.17 30.42 29.68

28.93

33.20

32.77 32.34 31.91 31.47

31.03

32.22

31.47 30.73 29.99

29.24

772'201 -

774'600

64'350.05 -

64'550

357.51 - 358.61

35.64

32.68

31.94 31.19 30.45 29.71

28.97

33.22

32.79 32.36 31.93 31.49

31.06

32.24

31.50 30.76 30.02

29.27

774'601 -

777'000

64'550.05 -

64'750

358.62 - 359.72

35.65

32.70

31.96 31.22 30.48 29.74

29.00

33.24

32.81 32.38 31.95 31.52

31.08

32.26

31.52 30.78 30.04

29.31

777'001 -

779'400

64'750.05 -

64'950

359.73 - 360.83

35.67

32.72

31.98 31.24 30.51 29.77

29.03

33.26

32.83 32.40 31.97 31.54

31.11

32.29

31.55 30.81 30.07

29.34

779'401 -

781'800

64'950.05 -

65'150

360.84 - 361.94

35.69

32.74

32.00 31.27 30.53 29.80

29.06

33.27

32.85 32.42 31.99 31.56

31.13

32.31

31.57 30.84 30.10

29.37

781'801 -

784'200

65'150.05 -

65'350

361.95 - 363.06

35.70

32.76

32.03 31.29 30.56 29.83

29.09

33.29

32.87 32.44 32.02 31.59

31.16

32.33

31.60 30.86 30.13

29.40

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021

Page 15

TRANCHES BAREMES

IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

784'201 -

786'600

65'350.05 -

65'550

363.07 - 364.17

35.72

32.78

32.05 31.32 30.59 29.86

29.13

33.31

32.89 32.46 32.04 31.61

31.18

32.35

31.62 30.89 30.16

29.43

786'601 -

789'000

65'550.05 -

65'750

364.18 - 365.28

35.74

32.80

32.07 31.34 30.61 29.88

29.16

33.33

32.91 32.48 32.06 31.63

31.21

32.37

31.64 30.91 30.19

29.46

789'001 -

791'400

65'750.05 -

65'950

365.29 - 366.39

35.75

32.82

32.09 31.37 30.64 29.91

29.19

33.34

32.92 32.50 32.08 31.66

31.23

32.39

31.67 30.94 30.21

29.49

791'401 -

793'800

65'950.05 -

66'150

366.40 - 367.50

35.77

32.84

32.11 31.39 30.67 29.94

29.22

33.36

32.94 32.52 32.10 31.68

31.25

32.41

31.69 30.97 30.24

29.52

793'801 -

796'200

66'150.05 -

66'350

367.51 - 368.61

35.79

32.86

32.14 31.41 30.69 29.97

29.25

33.38

32.96 32.54 32.12 31.70

31.28

32.43

31.71 30.99 30.27

29.55

796'201 -

798'600

66'350.05 -

66'550

368.62 - 369.72

35.80

32.88

32.16 31.44 30.72 30.00

29.28

33.39

32.98 32.56 32.14 31.72

31.30

32.46

31.74 31.02 30.30

29.58

798'601 -

801'000

66'550.05 -

66'750

369.73 - 370.83

35.82

32.90

32.18 31.46 30.75 30.03

29.31

33.41

33.00 32.58 32.17 31.75

31.33

32.48

31.76 31.04 30.32

29.61

801'001 -

803'400

66'750.05 -

66'950

370.84 - 371.94

35.83

32.92

32.20 31.49 30.77 30.06

29.34

33.43

33.01 32.60 32.19 31.77

31.35

32.50

31.78 31.07 30.35

29.64

803'401 -

805'800

66'950.05 -

67'150

371.95 - 373.06

35.85

32.94

32.22 31.51 30.80 30.08

29.37

33.44

33.03 32.62 32.21 31.79

31.37

32.52

31.80 31.09 30.38

29.66

805'801 -

808'200

67'150.05 -

67'350

373.07 - 374.17

35.86

32.95

32.24 31.53 30.82 30.11

29.40

33.46

33.05 32.64 32.23 31.81

31.40

32.54

31.83 31.12 30.40

29.69

808'201 -

810'600

67'350.05 -

67'550

374.18 - 375.28

35.88

32.97

32.27 31.56 30.85 30.14

29.43

33.48

33.07 32.66 32.25 31.83

31.42

32.56

31.85 31.14 30.43

29.72

810'601 -

813'000

67'550.05 -

67'750

375.29 - 376.39

35.89

32.99

32.29 31.58 30.87 30.17

29.46

33.49

33.09 32.68 32.27 31.86

31.44

32.58

31.87 31.16 30.46

29.75

813'001 -

815'400

67'750.05 -

67'950

376.40 - 377.50

35.91

33.01

32.31 31.60 30.90 30.19

29.49

33.51

33.10 32.70 32.29 31.88

31.47

32.60

31.89 31.19 30.48

29.78

815'401 -

817'800

67'950.05 -

68'150

377.51 - 378.61

35.93

33.03

32.33 31.63 30.92 30.22

29.52

33.53

33.12 32.72 32.31 31.90

31.49

32.62

31.92 31.21 30.51

29.81

817'801 -

820'200

68'150.05 -

68'350

378.62 - 379.72

35.94

33.05

32.35 31.65 30.95 30.25

29.55

33.54

33.14 32.73 32.33 31.92

31.51

32.64

31.94 31.24 30.54

29.84

820'201 -

822'600

68'350.05 -

68'550

379.73 - 380.83

35.96

33.07

32.37 31.67 30.97 30.27

29.57

33.56

33.16 32.75 32.35 31.94

31.53

32.66

31.96 31.26 30.56

29.86

822'601 -

825'000

68'550.05 -

68'750

380.84 - 381.94

35.97

33.08

32.39 31.69 31.00 30.30

29.60

33.57

33.17 32.77 32.37 31.96

31.56

32.68

31.98 31.28 30.59

29.89

825'001 -

827'400

68'750.05 -

68'950

381.95 - 383.06

35.99

33.10

32.41 31.72 31.02 30.33

29.63

33.59

33.19 32.79 32.39 31.98

31.58

32.70

32.00 31.31 30.61

29.92

827'401 -

829'800

68'950.05 -

69'150

383.07 - 384.17

36.00

33.12

32.43 31.74 31.04 30.35

29.66

33.60

33.21 32.81 32.41 32.00

31.60

32.72

32.02 31.33 30.64

29.95

829'801 -

832'200

69'150.05 -

69'350

384.18 - 385.28

36.01

33.14

32.45 31.76 31.07 30.38

29.69

33.62

33.22 32.83 32.43 32.03

31.62

32.73

32.04 31.35 30.66

29.97

832'201 -

834'600

69'350.05 -

69'550

385.29 - 386.39

36.03

33.16

32.47 31.78 31.09 30.40

29.71

33.64

33.24 32.84 32.45 32.05

31.64

32.75

32.06 31.38 30.69

30.00

834'601 -

837'000

69'550.05 -

69'750

386.40 - 387.50

36.04

33.18

32.49 31.80 31.12 30.43

29.74

33.65

33.26 32.86 32.46 32.07

31.66

32.77

32.09 31.40 30.71

30.03

837'001 -

839'400

69'750.05 -

69'950

387.51 - 388.61

36.06

33.19

32.51 31.82 31.14 30.45

29.77

33.67

33.27 32.88 32.48 32.09

31.69

32.79

32.11 31.42 30.74

30.05

839'401 -

841'800

69'950.05 -

70'150

388.62 - 389.72

36.07

33.21

32.53 31.84 31.16 30.48

29.80

33.68

33.29 32.90 32.50 32.11

31.71

32.81

32.13 31.44 30.76

30.08

841'801 -

844'200

70'150.05 -

70'350

389.73 - 390.83

36.09

33.23

32.55 31.87 31.19 30.51

29.83

33.70

33.31 32.92 32.52 32.13

31.73

32.83

32.15 31.47 30.79

30.11

844'201 -

846'600

70'350.05 -

70'550

390.84 - 391.94

36.10

33.25

32.57 31.89 31.21 30.53

29.85

33.72

33.32 32.93 32.54 32.15

31.75

32.85

32.17 31.49 30.81

30.13

846'601 -

849'000

70'550.05 -

70'750

391.95 - 393.06

36.11

33.26

32.59 31.91 31.23 30.56

29.88

33.73

33.34 32.95 32.56 32.17

31.77

32.87

32.19 31.51 30.84

30.16

849'001 -

851'400

70'750.05 -

70'950

393.07 - 394.17

36.13

33.28

32.60 31.93 31.25 30.58

29.90

33.75

33.36 32.97 32.58 32.19

31.79

32.88

32.21 31.53 30.86

30.18

851'401 -

853'800

70'950.05 -

71'150

394.18 - 395.28

36.14

33.30

32.62 31.95 31.28 30.61

29.93

33.77

33.37 32.98 32.60 32.21

31.81

32.90

32.23 31.56 30.88

30.21

853'801 -

856'200

71'150.05 -

71'350

395.29 - 396.39

36.16

33.31

32.64 31.97 31.30 30.63

29.96

33.78

33.39 33.00 32.61 32.22

31.83

32.92

32.25 31.58 30.91

30.24

856'201 -

858'600

71'350.05 -

71'550

396.40 - 397.50

36.17

33.33

32.66 31.99 31.32 30.65

29.98

33.80

33.40 33.02 32.63 32.25

31.86

32.94

32.27 31.60 30.93

30.26

858'601 -

861'000

71'550.05 -

71'750

397.51 - 398.61

36.18

33.35

32.68 32.01 31.35 30.68

30.01

33.82

33.42 33.04 32.65 32.26

31.88

32.96

32.29 31.62 30.96

30.29

861'001 -

863'400

71'750.05 -

71'950

398.62 - 399.72

36.20

33.37

32.70 32.04 31.37 30.71

30.04

33.84

33.44 33.06 32.67 32.29

31.90

32.98

32.31 31.65 30.98

30.32

863'401 -

865'800

71'950.05 -

72'150

399.73 - 400.83

36.22

33.39

32.73 32.06 31.40 30.73

30.07

33.86

33.47 33.08 32.70 32.31

31.93

33.00

32.34 31.67 31.01

30.35

865'801 -

868'200

72'150.05 -

72'350

400.84 - 401.94

36.24

33.41

32.75 32.09 31.42 30.76

30.10

33.88

33.49 33.10 32.72 32.34

31.95

33.02

32.36 31.70 31.04

30.37

868'201 -

870'600

72'350.05 -

72'550

401.95 - 403.06

36.25

33.43

32.77 32.11 31.45 30.79

30.13

33.90

33.51 33.12 32.74 32.36

31.97

33.05

32.39 31.73 31.07

30.41

870'601 -

873'000

72'550.05 -

72'750

403.07 - 404.17

36.26

33.45

32.80 32.14 31.48 30.82

30.16

33.92

33.53 33.14 32.76 32.38

32.00

33.07

32.41 31.75 31.09

30.43

873'001 -

875'400

72'750.05 -

72'950

404.18 - 405.28

36.28

33.47

32.82 32.16 31.50 30.85

30.19

33.94

33.56 33.17 32.79 32.41

32.02

33.09

32.43 31.78 31.12

30.46

875'401 -

877'800

72'950.05 -

73'150

405.29 - 406.39

36.29

33.49

32.84 32.18 31.53 30.88

30.22

33.96

33.58 33.19 32.81 32.43

32.05

33.11

32.46 31.80 31.15

30.49

877'801 -

880'200

73'150.05 -

73'350

406.40 - 407.50

36.31

33.52

32.86 32.21 31.56 30.90

30.25

33.99

33.60 33.21 32.83 32.45

32.07

33.13

32.48 31.83 31.17

30.52

880'201 -

882'600

73'350.05 -

73'550

407.51 - 408.61

36.32

33.54

32.89 32.23 31.58 30.93

30.28

34.01

33.62 33.23 32.85 32.47

32.10

33.15

32.50 31.85 31.20

30.55

882'601 -

885'000

73'550.05 -

73'750

408.62 - 409.72

36.33

33.56

32.91 32.26 31.61 30.96

30.31

34.03

33.64 33.26 32.87 32.50

32.12

33.18

32.53 31.88 31.23

30.58

885'001 -

887'400

73'750.05 -

73'950

409.73 - 410.83

36.35

33.58

32.93 32.28 31.64 30.99

30.34

34.05

33.66 33.28 32.89 32.52

32.14

33.20

32.55 31.90 31.26

30.61

887'401 -

889'800

73'950.05 -

74'150

410.84 - 411.94

36.36

33.60

32.95 32.31 31.66 31.01

30.37

34.07

33.68 33.30 32.92 32.54

32.17

33.22

32.57 31.93 31.28

30.64

889'801 -

892'200

74'150.05 -

74'350

411.95 - 413.06

36.37

33.62

32.97 32.33 31.69 31.04

30.40

34.09

33.71 33.32 32.94 32.57

32.19

33.24

32.60 31.95 31.31

30.66

892'201 -

894'600

74'350.05 -

74'550

413.07 - 414.17

36.39

33.64

32.99 32.35 31.71 31.07

30.43

34.11

33.73 33.35 32.96 32.59

32.22

33.26

32.62 31.98 31.33

30.69

894'601 -

897'000

74'550.05 -

74'750

414.18 - 415.28

36.40

33.66

33.02 32.38 31.74 31.10

30.46

34.13

33.75 33.37 32.99 32.61

32.24

33.28

32.64 32.00 31.36

30.72

897'001 -

899'400

74'750.05 -

74'950

415.29 - 416.39

36.42

33.68

33.04 32.40 31.76 31.12

30.48

34.15

33.77 33.39 33.01 32.63

32.26

33.30

32.66 32.02 31.39

30.75

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021

Page 16

TRANCHES BAREMES IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

899'401 -

901'800

74'950.05 -

75'150

416.40 - 417.50

36.43

33.70

33.06 32.42 31.79 31.15

30.51

34.17

33.79 33.41 33.03 32.66

32.29

33.32

32.69 32.05 31.41

30.77

901'801 -

904'200

75'150.05 -

75'350

417.51 - 418.61

36.44

33.72

33.08 32.45 31.81 31.18

30.54

34.19

33.81 33.43 33.06 32.68

32.31

33.34

32.71 32.07 31.44

30.80

904'201 -

906'600

75'350.05 -

75'550

418.62 - 419.72

36.45

33.74

33.10 32.47 31.84 31.20

30.57

34.21

33.83 33.46 33.08 32.70

32.33

33.36

32.73 32.10 31.46

30.83

906'601 -

909'000

75'550.05 -

75'750

419.73 - 420.83

36.47

33.76

33.12 32.49 31.86 31.23

30.59

34.23

33.85 33.48 33.10 32.72

32.35

33.38

32.75 32.12 31.49

30.86

909'001 -

911'400

75'750.05 -

75'950

420.84 - 421.94

36.48

33.78

33.14 32.51 31.88 31.25

30.62

34.25

33.87 33.50 33.12 32.75

32.38

33.40

32.77 32.14 31.51

30.88

911'401 -

913'800

75'950.05 -

76'150

421.95 - 423.06

36.49

33.80

33.17 32.54 31.91 31.28

30.65

34.26

33.89 33.52 33.15 32.77

32.40

33.43

32.80 32.17 31.54

30.91

913'801 -

916'200

76'150.05 -

76'350

423.07 - 424.17

36.51

33.82

33.19 32.56 31.93 31.30

30.68

34.28

33.91 33.54 33.17 32.79

32.42

33.45

32.82 32.19 31.56

30.94

916'201 -

918'600

76'350.05 -

76'550

424.18 - 425.28

36.52

33.85

33.21 32.58 31.96 31.33

30.70

34.30

33.93 33.56 33.19 32.82

32.44

33.47

32.84 32.21 31.59

30.96

918'601 -

921'000

76'550.05 -

76'750

425.29 - 426.39

36.53

33.87

33.23 32.60 31.98 31.36

30.73

34.32

33.95 33.58 33.21 32.84

32.47

33.49

32.86 32.24 31.61

30.99

921'001 -

923'400

76'750.05 -

76'950

426.40 - 427.50

36.54

33.89

33.25 32.63 32.00 31.38

30.76

34.34

33.97 33.60 33.24 32.86

32.49

33.51

32.88 32.26 31.64

31.02

923'401 -

925'800

76'950.05 -

77'150

427.51 - 428.61

36.56

33.91

33.27 32.65 32.03 31.41

30.79

34.36

33.99 33.63 33.26 32.89

32.51

33.54

32.90 32.28 31.66

31.04

925'801 -

928'200

77'150.05 -

77'350

428.62 - 429.72

36.57

33.93

33.30 32.67 32.05 31.43

30.81

34.38

34.01 33.65 33.28 32.91

32.54

33.56

32.92 32.31 31.69

31.07

928'201 -

930'600

77'350.05 -

77'550

429.73 - 430.83

36.58

33.95

33.32 32.69 32.07 31.46

30.84

34.40

34.03 33.67 33.30 32.93

32.56

33.58

32.95 32.33 31.71

31.09

930'601 -

933'000

77'550.05 -

77'750

430.84 - 431.94

36.59

33.97

33.34 32.71 32.10 31.48

30.87

34.41

34.05 33.69 33.32 32.95

32.59

33.60

32.97 32.35 31.74

31.12

933'001 -

935'400

77'750.05 -

77'950

431.95 - 433.06

36.61

33.99

33.36 32.73 32.12 31.51

30.89

34.43

34.07 33.71 33.34 32.98

32.61

33.62

32.99 32.37 31.76

31.15

935'401 -

937'800

77'950.05 -

78'150

433.07 - 434.17

36.62

34.01

33.38 32.76 32.14 31.53

30.92

34.45

34.09 33.73 33.37 33.00

32.63

33.64

33.02 32.40 31.78

31.17

937'801 -

940'200

78'150.05 -

78'350

434.18 - 435.28

36.63

34.03

33.41 32.78 32.17 31.56

30.94

34.47

34.11 33.75 33.39 33.02

32.66

33.66

33.04 32.42 31.81

31.20

940'201 -

942'600

78'350.05 -

78'550

435.29 - 436.39

36.64

34.05

33.43 32.81 32.19 31.58

30.97

34.49

34.13 33.77 33.41 33.04

32.68

33.69

33.06 32.44 31.83

31.22

942'601 -

945'000

78'550.05 -

78'750

436.40 - 437.50

36.66

34.07

33.45 32.83 32.21 31.60

30.99

34.51

34.15 33.79 33.43 33.07

32.70

33.71

33.08 32.46 31.85

31.25

945'001 -

947'400

78'750.05 -

78'950

437.51 - 438.61

36.67

34.09

33.47 32.85 32.23 31.63

31.02

34.52

34.17 33.81 33.45 33.09

32.73

33.73

33.11 32.49 31.88

31.27

947'401 -

949'800

78'950.05 -

79'150

438.62 - 439.72

36.68

34.11

33.49 32.87 32.26 31.65

31.05

34.54

34.19 33.83 33.47 33.11

32.75

33.75

33.13 32.51 31.90

31.30

949'801 -

952'200

79'150.05 -

79'350

439.73 - 440.83

36.69

34.13

33.51 32.90 32.28 31.67

31.07

34.56

34.20 33.85 33.49 33.13

32.77

33.77

33.15 32.54 31.92

31.32

952'201 -

954'600

79'350.05 -

79'550

440.84 - 441.94

36.70

34.15

33.53 32.92 32.30 31.70

31.10

34.58

34.22 33.87 33.51 33.15

32.79

33.79

33.17 32.56 31.95

31.35

954'601 -

957'000

79'550.05 -

79'750

441.95 - 443.06

36.72

34.17

33.56 32.94 32.33 31.72

31.12

34.60

34.24 33.89 33.53 33.18

32.82

33.81

33.20 32.58 31.97

31.37

957'001 -

959'400

79'750.05 -

79'950

443.07 - 444.17

36.73

34.19

33.58 32.96 32.35 31.75

31.15

34.61

34.26 33.91 33.55 33.20

32.84

33.83

33.22 32.61 31.99

31.39

959'401 -

961'800

79'950.05 -

80'150

444.18 - 445.28

36.74

34.21

33.60 32.99 32.38 31.77

31.17

34.63

34.28 33.93 33.57 33.22

32.86

33.85

33.24 32.63 32.02

31.42

961'801 -

964'200

80'150.05 -

80'350

445.29 - 446.39

36.75

34.23

33.62 33.01 32.40 31.79

31.20

34.65

34.30 33.95 33.59 33.24

32.88

33.87

33.26 32.65 32.04

31.44

964'201 -

966'600

80'350.05 -

80'550

446.40 - 447.50

36.76

34.25

33.64 33.03 32.42 31.82

31.22

34.67

34.32 33.97 33.61 33.26

32.91

33.89

33.28 32.68 32.07

31.47

966'601 -

969'000

80'550.05 -

80'750

447.51 - 448.61

36.77

34.27

33.66 33.05 32.45 31.84

31.25

34.68

34.33 33.98 33.63 33.28

32.93

33.91

33.30 32.70 32.09

31.49

969'001 -

971'400

80'750.05 -

80'950

448.62 - 449.72

36.78

34.28

33.68 33.07 32.47 31.87

31.27

34.70

34.35 34.00 33.65 33.30

32.95

33.93

33.32 32.72 32.12

31.51

971'401 -

973'800

80'950.05 -

81'150

449.73 - 450.83

36.80

34.30

33.70 33.10 32.49 31.89

31.29

34.72

34.37 34.02 33.67 33.32

32.97

33.95

33.35 32.74 32.14

31.54

973'801 -

976'200

81'150.05 -

81'350

450.84 - 451.94

36.81

34.32

33.72 33.12 32.52 31.92

31.32

34.73

34.39 34.04 33.69 33.34

32.99

33.97

33.37 32.77 32.16

31.56

976'201 -

978'600

81'350.05 -

81'550

451.95 - 453.06

36.82

34.34

33.74 33.14 32.54 31.94

31.34

34.75

34.41 34.06 33.71 33.37

33.02

33.99

33.39 32.79 32.19

31.59

978'601 -

981'000

81'550.05 -

81'750

453.07 - 454.17

36.83

34.36

33.76 33.16 32.56 31.96

31.37

34.77

34.42 34.08 33.73 33.39

33.04

34.01

33.41 32.81 32.21

31.61

981'001 -

983'400

81'750.05 -

81'950

454.18 - 455.28

36.84

34.38

33.78 33.18 32.59 31.99

31.39

34.78

34.44 34.10 33.75 33.41

33.06

34.03

33.43 32.83 32.24

31.64

983'401 -

985'800

81'950.05 -

82'150

455.29 - 456.39

36.85

34.40

33.80 33.20 32.61 32.01

31.42

34.80

34.46 34.12 33.77 33.43

33.08

34.05

33.45 32.85 32.26

31.66

985'801 -

988'200

82'150.05 -

82'350

456.40 - 457.50

36.86

34.41

33.82 33.23 32.63 32.04

31.44

34.81

34.48 34.13 33.79 33.45

33.10

34.06

33.47 32.88 32.28

31.69

988'201 -

990'600

82'350.05 -

82'550

457.51 - 458.61

36.87

34.43

33.84 33.25 32.65 32.06

31.47

34.83

34.49 34.15 33.81 33.47

33.12

34.08

33.49 32.90 32.31

31.71

990'601 -

993'000

82'550.05 -

82'750

458.62 - 459.72

36.89

34.45

33.86 33.27 32.68 32.09

31.49

34.84

34.51 34.17 33.83 33.49

33.14

34.10

33.51 32.92 32.33

31.74

993'001 -

995'400

82'750.05 -

82'950

459.73 - 460.83

36.90

34.47

33.88 33.29 32.70 32.11

31.52

34.85

34.53 34.19 33.85 33.51

33.16

34.12

33.53 32.94 32.35

31.76

995'401 -

997'800

82'950.05 -

83'150

460.84 - 461.94

36.91

34.49

33.90 33.31 32.72 32.13

31.54

34.87

34.54 34.21 33.87 33.53

33.18

34.14

33.55 32.96 32.37

31.79

997'801 -

1'000'200

83'150.05 -

83'350

461.95 - 463.06

36.92

34.50

33.92 33.33 32.74 32.16

31.57

34.88

34.55 34.22 33.89 33.55

33.20

34.16

33.57 32.99 32.40

31.81

1'000'201 -

1'002'600

83'350.05 -

83'550

463.07 - 464.17

36.93

34.52

33.94 33.35 32.76 32.18

31.59

34.89

34.57 34.24 33.90 33.57

33.22

34.18

33.59 33.01 32.42

31.84

1'002'601 -

1'005'000

83'550.05 -

83'750

464.18 - 465.28

36.94

34.54

33.95 33.37 32.79 32.20

31.62

34.91

34.58 34.26 33.92 33.59

33.25

34.20

33.61 33.03 32.44

31.86

1'005'001 -

1'007'400

83'750.05 -

83'950

465.29 - 466.39

36.95

34.56

33.97 33.39 32.81 32.22

31.64

34.92

34.60 34.27 33.94 33.60

33.27

34.21

33.63 33.05 32.47

31.88

1'007'401 -

1'009'800

83'950.05 -

84'150

466.40 - 467.50

36.96

34.57

33.99 33.41 32.83 32.25

31.67

34.93

34.61 34.29 33.96 33.62

33.29

34.23

33.65 33.07 32.49

31.91

1'009'801 -

1'012'200

84'150.05 -

84'350

467.51 - 468.61

36.97

34.59

34.01 33.43 32.85 32.27

31.69

34.94

34.62 34.30 33.98 33.64

33.31

34.25

33.67 33.09 32.51

31.93

1'012'201 -

1'014'600

84'350.05 -

84'550

468.62 - 469.72

36.98

34.61

34.03 33.45 32.87 32.29

31.71

34.96

34.64 34.31 33.99 33.66

33.33

34.27

33.69 33.11 32.53

31.95

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021

Page 17

TRANCHES BAREMES IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

1'014'601 -

1'017'000

84'550.05 -

84'750

469.73 - 470.83

36.99

34.63

34.05 33.47 32.89 32.32

31.74

34.97

34.65 34.33 34.01 33.68

33.35

34.29

33.71 33.13 32.56

31.98

1'017'001 -

1'019'400

84'750.05 -

84'950

470.84 - 471.94

37.00

34.64

34.07 33.49 32.92 32.34

31.76

34.98

34.66 34.34 34.02 33.70

33.37

34.31

33.73 33.15 32.58

32.00

1'019'401 -

1'021'800

84'950.05 -

85'150

471.95 - 473.06

37.01

34.66

34.09 33.51 32.94 32.36

31.79

35.00

34.68 34.36 34.04 33.72

33.39

34.32

33.75 33.17 32.60

32.02

1'021'801 -

1'024'200

85'150.05 -

85'350

473.07 - 474.17

37.02

34.68

34.10 33.53 32.96 32.38

31.81

35.01

34.69 34.37 34.05 33.73

33.41

34.34

33.77 33.19 32.62

32.05

1'024'201 -

1'026'600

85'350.05 -

85'550

474.18 - 475.28

37.03

34.69

34.12 33.55 32.98 32.41

31.83

35.02

34.70 34.39 34.07 33.75

33.42

34.36

33.79 33.22 32.64

32.07

1'026'601 -

1'029'000

85'550.05 -

85'750

475.29 - 476.39

37.04

34.71

34.14 33.57 33.00 32.43

31.86

35.03

34.72 34.40 34.08 33.76

33.44

34.38

33.81 33.24 32.66

32.09

1'029'001 -

1'031'400

85'750.05 -

85'950

476.40 - 477.50

37.05

34.73

34.16 33.59 33.02 32.45

31.88

35.05

34.73 34.41 34.10 33.78

33.46

34.39

33.82 33.25 32.69

32.12

1'031'401 -

1'033'800

85'950.05 -

86'150

477.51 - 478.61

37.06

34.74

34.18 33.61 33.04 32.47

31.91

35.06

34.74 34.43 34.11 33.79

33.47

34.41

33.84 33.28 32.71

32.14

1'033'801 -

1'036'200

86'150.05 -

86'350

478.62 - 479.72

37.07

34.75

34.19 33.63 33.06 32.49

31.93

35.07

34.76 34.44 34.13 33.81

33.49

34.43

33.86 33.30 32.73

32.16

1'036'201 -

1'038'600

86'350.05 -

86'550

479.73 - 480.83

37.08

34.77

34.21 33.65 33.08 32.52

31.95

35.08

34.77 34.46 34.14 33.82

33.51

34.44

33.88 33.32 32.75

32.18

1'038'601 -

1'041'000

86'550.05 -

86'750

480.84 - 481.94

37.09

34.78

34.23 33.67 33.10 32.54

31.97

35.10

34.78 34.47 34.16 33.84

33.52

34.45

33.90 33.33 32.77

32.21

1'041'001 -

1'043'400

86'750.05 -

86'950

481.95 - 483.06

37.10

34.79

34.24 33.69 33.12 32.56

32.00

35.11

34.80 34.48 34.17 33.85

33.54

34.47

33.92 33.36 32.79

32.23

1'043'401 -

1'045'800

86'950.05 -

87'150

483.07 - 484.17

37.11

34.81

34.26 33.70 33.14 32.58

32.02

35.12

34.81 34.50 34.18 33.87

33.55

34.48

33.93 33.37 32.81

32.25

1'045'801 -

1'048'200

87'150.05 -

87'350

484.18 - 485.28

37.12

34.82

34.27 33.72 33.16 32.60

32.04

35.13

34.82 34.51 34.20 33.89

33.57

34.50

33.95 33.39 32.83

32.27

1'048'201 -

1'050'600

87'350.05 -

87'550

485.29 - 486.39

37.13

34.83

34.28 33.74 33.18 32.62

32.06

35.14

34.83 34.52 34.21 33.90

33.59

34.51

33.96 33.41 32.85

32.30

1'050'601 -

1'053'000

87'550.05 -

87'750

486.40 - 487.50

37.14

34.85

34.30 33.75 33.20 32.65

32.09

35.16

34.85 34.54 34.23 33.91

33.60

34.52

33.98 33.43 32.88

32.32

1'053'001 -

1'055'400

87'750.05 -

87'950

487.51 - 488.61

37.15

34.86

34.31 33.77 33.22 32.67

32.11

35.17

34.86 34.55 34.24 33.93

33.62

34.54

33.99 33.44 32.90

32.34

1'055'401 -

1'057'800

87'950.05 -

88'150

488.62 - 489.72

37.16

34.87

34.33 33.78 33.24 32.69

32.13

35.18

34.87 34.56 34.26 33.95

33.63

34.55

34.01 33.46 32.92

32.36

1'057'801 -

1'060'200

88'150.05 -

88'350

489.73 - 490.83

37.17

34.89

34.34 33.80 33.25 32.71

32.15

35.19

34.88 34.58 34.27 33.96

33.65

34.56

34.02 33.48 32.93

32.38

1'060'201 -

1'062'600

88'350.05 -

88'550

490.84 - 491.94

37.18

34.90

34.36 33.81 33.27 32.73

32.18

35.20

34.90 34.59 34.28 33.97

33.66

34.58

34.04 33.49 32.95

32.40

1'062'601 -

1'065'000

88'550.05 -

88'750

491.95 - 493.06

37.19

34.91

34.37 33.83 33.29 32.75

32.20

35.22

34.91 34.60 34.30 33.99

33.68

34.59

34.05 33.51 32.97

32.43

1'065'001 -

1'067'400

88'750.05 -

88'950

493.07 - 494.17

37.20

34.92

34.38 33.84 33.30 32.76

32.22

35.23

34.92 34.62 34.31 34.00

33.70

34.60

34.06 33.52 32.98

32.44

1'067'401 -

1'069'800

88'950.05 -

89'150

494.18 - 495.28

37.21

34.94

34.40 33.86 33.32 32.78

32.24

35.24

34.93 34.63 34.32 34.02

33.71

34.62

34.08 33.54 33.00

32.46

1'069'801 -

1'072'200

89'150.05 -

89'350

495.29 - 496.39

37.22

34.95

34.41 33.87 33.34 32.80

32.26

35.25

34.95 34.64 34.34 34.03

33.73

34.63

34.09 33.56 33.02

32.48

1'072'201 -

1'074'600

89'350.05 -

89'550

496.40 - 497.50

37.23

34.96

34.43 33.89 33.35 32.82

32.28

35.26

34.96 34.66 34.35 34.05

33.74

34.64

34.11 33.57 33.04

32.50

1'074'601 -

1'077'000

89'550.05 -

89'750

497.51 - 498.61

37.24

34.97

34.44 33.90 33.37 32.83

32.30

35.27

34.97 34.67 34.37 34.06

33.76

34.66

34.12 33.59 33.05

32.52

1'077'001 -

1'079'400

89'750.05 -

89'950

498.62 - 499.72

37.25

34.99

34.45 33.92 33.39 32.85

32.32

35.28

34.98 34.68 34.38 34.08

33.77

34.67

34.14 33.60 33.07

32.54

1'079'401 -

1'081'800

89'950.05 -

90'150

499.73 - 500.83

37.26

35.00

34.47 33.93 33.40 32.87

32.34

35.29

34.99 34.69 34.39 34.09

33.79

34.68

34.15 33.62 33.09

32.55

1'081'801 -

1'084'200

90'150.05 -

90'350

500.84 - 501.94

37.26

35.01

34.48 33.95 33.42 32.88

32.35

35.31

35.01 34.71 34.41 34.10

33.80

34.70

34.17 33.63 33.10

32.57

1'084'201 -

1'086'600

90'350.05 -

90'550

501.95 - 503.06

37.27

35.02

34.49 33.96 33.43 32.90

32.37

35.32

35.02 34.72 34.42 34.12

33.82

34.71

34.18 33.65 33.12

32.59

1'086'601 -

1'089'000

90'550.05 -

90'750

503.07 - 504.17

37.28

35.04

34.51 33.98 33.45 32.92

32.39

35.33

35.03 34.73 34.43 34.13

33.83

34.72

34.19 33.67 33.14

32.61

1'089'001 -

1'091'400

90'750.05 -

90'950

504.18 - 505.28

37.29

35.05

34.52 33.99 33.46 32.94

32.41

35.34

35.04 34.75 34.45 34.15

33.85

34.74

34.21 33.68 33.15

32.62

1'091'401 -

1'093'800

90'950.05 -

91'150

505.29 - 506.39

37.30

35.06

34.53 34.01 33.48 32.95

32.43

35.35

35.05 34.76 34.46 34.16

33.86

34.75

34.22 33.69 33.17

32.64

1'093'801 -

1'096'200

91'150.05 -

91'350

506.40 - 507.50

37.31

35.07

34.55 34.02 33.50 32.97

32.44

35.36

35.07 34.77 34.47 34.17

33.87

34.76

34.24 33.71 33.18

32.66

1'096'201 -

1'098'600

91'350.05 -

91'550

507.51 - 508.61

37.32

35.08

34.56 34.04 33.51 32.99

32.46

35.37

35.08 34.78 34.49 34.19

33.89

34.77

34.25 33.73 33.20

32.68

1'098'601 -

1'101'000

91'550.05 -

91'750

508.62 - 509.72

37.33

35.10

34.57 34.05 33.53 33.00

32.48

35.38

35.09 34.79 34.50 34.20

33.90

34.79

34.26 33.74 33.22

32.69

1'101'001 -

1'103'400

91'750.05 -

91'950

509.73 - 510.83

37.34

35.11

34.59 34.06 33.54 33.02

32.50

35.40

35.10 34.81 34.51 34.22

33.92

34.80

34.28 33.76 33.23

32.71

1'103'401 -

1'105'800

91'950.05 -

92'150

510.84 - 511.94

37.35

35.12

34.60 34.08 33.56 33.04

32.51

35.41

35.11 34.82 34.52 34.23

33.93

34.81

34.29 33.77 33.25

32.73

1'105'801 -

1'108'200

92'150.05 -

92'350

511.95 - 513.06

37.35

35.13

34.61 34.09 33.57 33.05

32.53

35.42

35.13 34.83 34.54 34.24

33.95

34.82

34.30 33.78 33.26

32.74

1'108'201 -

1'110'600

92'350.05 -

92'550

513.07 - 514.17

37.36

35.14

34.62 34.11 33.59 33.07

32.55

35.43

35.14 34.84 34.55 34.26

33.96

34.84

34.32 33.80 33.28

32.76

1'110'601 -

1'113'000

92'550.05 -

92'750

514.18 - 515.28

37.37

35.16

34.64 34.12 33.60 33.08

32.57

35.44

35.15 34.86 34.56 34.27

33.97

34.85

34.33 33.81 33.30

32.78

1'113'001 -

1'115'400

92'750.05 -

92'950

515.29 - 516.39

37.38

35.17

34.65 34.13 33.62 33.10

32.58

35.45

35.16 34.87 34.58 34.28

33.99

34.86

34.35 33.83 33.31

32.80

1'115'401 -

1'117'800

92'950.05 -

93'150

516.40 - 517.50

37.39

35.18

34.66 34.15 33.63 33.12

32.60

35.46

35.17 34.88 34.59 34.30

34.00

34.87

34.36 33.84 33.33

32.81

1'117'801 -

1'120'200

93'150.05 -

93'350

517.51 - 518.61

37.40

35.19

34.68 34.16 33.65 33.13

32.62

35.47

35.18 34.89 34.60 34.31

34.02

34.89

34.37 33.86 33.34

32.83

1'120'201 -

1'122'600

93'350.05 -

93'550

518.62 - 519.72

37.41

35.20

34.69 34.18 33.66 33.15

32.64

35.48

35.19 34.90 34.61 34.32

34.03

34.90

34.39 33.87 33.36

32.85

1'122'601 -

1'125'000

93'550.05 -

93'750

519.73 - 520.83

37.41

35.21

34.70 34.19 33.68 33.16

32.65

35.49

35.20 34.91 34.63 34.34

34.04

34.91

34.40 33.89 33.37

32.86

1'125'001 -

1'127'400

93'750.05 -

93'950

520.84 - 521.94

37.42

35.22

34.71 34.20 33.69 33.18

32.67

35.50

35.22 34.93 34.64 34.35

34.06

34.92

34.41 33.90 33.39

32.88

1'127'401 -

1'129'800

93'950.05 -

94'150

521.95 - 523.06

37.43

35.24

34.73 34.22 33.71 33.20

32.69

35.51

35.23 34.94 34.65 34.36

34.07

34.94

34.43 33.92 33.41

32.89

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021

Page 18

TRANCHES BAREMES IMPOTS A LA SOURCE 2022

TAUX

BAREMES IMPOTS A LA SOURCE 2022

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.

%

1'129'801 - 1'132'200 94'150.05 - 94'350 523.07 - 524.17

37.44

35.25

34.74 34.23 33.72 33.21

32.70

35.52

35.24 34.95 34.66 34.37

34.09

34.95

34.44 33.93 33.42

32.91

1'132'201 - 1'134'600 94'350.05 - 94'550 524.18 - 525.28

37.45

35.26

34.75 34.24 33.73 33.23

32.72

35.53

35.25 34.96 34.68 34.39

34.10

34.96

34.45 33.94 33.43

32.93

1'134'601 - 1'137'000 94'550.05 - 94'750 525.29 - 526.39

37.46

35.27

34.76 34.26 33.75 33.24

32.74

35.54

35.26 34.97 34.69 34.40

34.11

34.97

34.46 33.96 33.45

32.94

1'137'001 - 1'139'400 94'750.05 - 94'950 526.40 - 527.50

37.47

35.28

34.78 34.27 33.76 33.26

32.75

35.55

35.27 34.99 34.70 34.41

34.13

34.98

34.48 33.97 33.47

32.96

1'139'401 - 1'141'800 94'950.05 - 95'150 527.51 - 528.61

37.47

35.29

34.79 34.28 33.78 33.27

32.77

35.56

35.28 35.00 34.71 34.43

34.14

34.99

34.49 33.98 33.48

32.98

1'141'801 - 1'144'200 95'150.05 - 95'350 528.62 - 529.72

37.48

35.30

34.80 34.30 33.79 33.29

32.78

35.57

35.29 35.01 34.72 34.44

34.15

35.01

34.50 34.00 33.49

32.99

1'144'201 - 1'146'600 95'350.05 - 95'550 529.73 - 530.83

37.49

35.31

34.81 34.31 33.81 33.30

32.80

35.58

35.30 35.02 34.74 34.45

34.17

35.02

34.52 34.01 33.51

33.01

1'146'601 - 1'149'000 95'550.05 - 95'750 530.84 - 531.94

37.50

35.33

34.82 34.32 33.82 33.32

32.82

35.59

35.31 35.03 34.75 34.46

34.18

35.03

34.53 34.03 33.52

33.02

1'149'001 - 1'151'400 95'750.05 - 95'950 531.95 - 533.06

37.51

35.34

34.84 34.34 33.83 33.33

32.83

35.60

35.32 35.04 34.76 34.48

34.19

35.04

34.54 34.04 33.54

33.04

1'151'401 - 1'153'800 95'950.05 - 96'150 533.07 - 534.17

37.51

35.35

34.85 34.35 33.85 33.35

32.85

35.61

35.33 35.05 34.77 34.49

34.21

35.05

34.55 34.05 33.55

33.05

1'153'801 - 1'156'200 96'150.05 - 96'350 534.18 - 535.28

37.52

35.36

34.86 34.36 33.86 33.36

32.87

35.62

35.34 35.06 34.78 34.50

34.22

35.06

34.57 34.07 33.57

33.07

1'156'201 - 1'158'600 96'350.05 - 96'550 535.29 - 536.39

37.53

35.37

34.87 34.37 33.88 33.38

32.88

35.63

35.36 35.08 34.80 34.51

34.23

35.08

34.58 34.08 33.58

33.09

1'158'601 - 1'161'000 96'550.05 - 96'750 536.40 - 537.50

37.54

35.38

34.88 34.39 33.89 33.39

32.90

35.64

35.37 35.09 34.81 34.53

34.25

35.09

34.59 34.09 33.60

33.10

1'161'001 - 1'163'400 96'750.05 - 96'950 537.51 - 538.61

37.55

35.39

34.90 34.40 33.90 33.41

32.91

35.65

35.38 35.10 34.82 34.54

34.26

35.10

34.60 34.11 33.61

33.12

1'163'401 - 1'165'800 96'950.05 - 97'150 538.62 - 539.72

37.55

35.40

34.91 34.41 33.92 33.42

32.93

35.66

35.39 35.11 34.83 34.55

34.27

35.11

34.62 34.12 33.63

33.13

1'165'801 - 1'168'200 97'150.05 - 97'350 539.73 - 540.83

37.56

35.41

34.92 34.43 33.93 33.44

32.95

35.67

35.40 35.12 34.84 34.56

34.28

35.12

34.63 34.13 33.64

33.15

1'168'201 - 1'170'600 97'350.05 - 97'550 540.84 - 541.94

37.57

35.42

34.93 34.44 33.95 33.45

32.96

35.68

35.41 35.13 34.85 34.58

34.30

35.13

34.64 34.15 33.65

33.16

1'170'601 - 1'173'000 97'550.05 - 97'750 541.95 - 543.06

37.58

35.43

34.94 34.45 33.96 33.47

32.98

35.69

35.42 35.14 34.87 34.59

34.31

35.14

34.65 34.16 33.67

33.18

1'173'001 - 1'175'400 97'750.05 - 97'950 543.07 - 544.17

37.59

35.44

34.95 34.46 33.97 33.48

32.99

35.70

35.43 35.15 34.88 34.60

34.32

35.15

34.66 34.17 33.68

33.19

1'175'401 - 1'177'800 97'950.05 - 98'150 544.18 - 545.28

37.59

35.45

34.96 34.48 33.99 33.50

33.01

35.71

35.44 35.16 34.89 34.61

34.34

35.16

34.68 34.19 33.70

33.21

1'177'801 - 1'180'200 98'150.05 - 98'350 545.29 - 546.39

37.60

35.46

34.98 34.49 34.00 33.51

33.02

35.72

35.45 35.17 34.90 34.62

34.35

35.18

34.69 34.20 33.71

33.22

1'180'201 - 1'182'600 98'350.05 - 98'550 546.40 - 547.50

37.61

35.47

34.99 34.50 34.01 33.53

33.04

35.73

35.46 35.18 34.91 34.64

34.36

35.19

34.70 34.21 33.73

33.24

1'182'601 - 1'185'000 98'550.05 - 98'750 547.51 - 548.61

37.62

35.48

35.00 34.51 34.03 33.54

33.05

35.74

35.47 35.20 34.92 34.65

34.37

35.20

34.71 34.23 33.74

33.25

1'185'001 - 1'187'400 98'750.05 - 98'950 548.62 - 549.72

37.62

35.49

35.01 34.52 34.04 33.55

33.07

35.75

35.48 35.21 34.93 34.66

34.39

35.21

34.72 34.24 33.75

33.27

1'187'401 - 1'189'800 98'950.05 - 99'150 549.73 - 550.83

37.63

35.51

35.02 34.54 34.05 33.57

33.08

35.76

35.49 35.22 34.94 34.67

34.40

35.22

34.74 34.25 33.77

33.28

1'189'801 - 1'192'200 99'150.05 - 99'350 550.84 - 551.94

37.64

35.52

35.03 34.55 34.07 33.58

33.10

35.77

35.50 35.23 34.96 34.68

34.41

35.23

34.75 34.26 33.78

33.30

1'192'201 - 1'194'600 99'350.05 - 99'550 551.95 - 553.06

37.65

35.53

35.04 34.56 34.08 33.60

33.11

35.78

35.51 35.24 34.97 34.70

34.42

35.24

34.76 34.28 33.79

33.31

1'194'601 - 1'197'000 99'550.05 - 99'750 553.07 - 554.17

37.65

35.54

35.05 34.57 34.09 33.61

33.13

35.79

35.52 35.25 34.98 34.71

34.43

35.25

34.77 34.29 33.81

33.33

1'197'001 - 1'199'400 99'750.05 - 99'950 554.18 - 555.28

37.66

35.55

35.07 34.59 34.11 33.62

33.14

35.80

35.53 35.26 34.99 34.72

34.45

35.26

34.78 34.30 33.82

33.34

1'199'401 - 1'201'800 99'950.05 - 100'150 555.29 - 556.39

37.67

35.56

35.08 34.60 34.12 33.64

33.16

35.81

35.54 35.27 35.00 34.73

34.46

35.27

34.79 34.31 33.83

33.36

Dès 1'201'801 Dès 100'150.05 Dès 556.40

37.68

35.57

35.09 34.61 34.13 33.65

33.17

35.82

35.55 35.28 35.01 34.74

34.47

35.28

34.80 34.33 33.85

33.37

Barème Impôt Source 2022 - République et Canton de Genève - Novembre 2021 Page 19