Barèmes de perception de l'impôt à la source 2026 – Geneva, GE guidance f66a7bf2d795f0663fe7

TRANCHES BAREMES IMPOTS A

LA SOURCE 2026

TAUX BAREMES IMPOTS A LA SOURCE 2026

A0

B0 B1 B2 B3 B4

B5

C0 C1

C2 C3 C4 C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seul

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

%

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

% % % % %

5 enf.

%

0 enf.

%

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

% % % % %

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

0

29'399

0 -

2'449.95

0.00

13.60

_____

_____ _____ _____ _____ _____

_____

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

29'400 -

29'999

2'450 -

2'499.95

13.61

13.88

0.09

_____ _____ _____ _____ _____

_____

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

30'000 -

30'599

2'500 -

2'549.95

13.89

14.16

0.10

_____ Le_____

conjoint_____ _____

ne travaille _____

pas et n'a

_____

_____ _____des_____

_____ou reçoit

_____travaille

Le conjoint

_____

_____ _____ _____

_____

30'600 -

31'199

2'550 -

2'599.95

14.17

14.43

0.14

_____

_____ pas _____

de revenu _____

acquis en _____

_____

_____ _____

revenus _____

acquis en _____ _____

compensation

_____

_____ _____ _____

_____

31'200 -

31'799

2'600 -

2'649.95

14.44

14.71

0.35

compensation

_____ _____ (assurance-maladie

_____ _____ _____

_____

0.02

accidents /_____

_____/ _____

(assurance-maladie

_____ _____

_____

_____ _____ _____

_____

31'800 -

32'399

2'650 -

2'699.95

14.72

14.99

0.55

accidents_____

_____ / _____ / invalidité _____/

/ maternité

_____

0.21

invalidité

_____ _____/ maternité

_____/ chômage).

_____ _____

_____

_____ _____ _____

_____

32'400 -

32'999

2'700 -

2'749.95

15.00

15.27

0.75

_____ chômage).

_____ _____ _____ _____

_____

0.41

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

33'000 -

33'599

2'750 -

2'799.95

15.28

15.55

0.94

_____ _____ _____ _____ _____

_____

0.59

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

33'600 -

34'199

2'800 -

2'849.95

15.56

15.82

1.12

_____ _____ _____ _____ _____

_____

0.77

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

34'200 -

34'799

2'850 -

2'899.95

15.83

16.10

1.30

_____ _____ _____ _____ _____

_____

0.94

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

34'800 -

35'399

2'900 -

2'949.95

16.11

16.38

1.47

_____ _____ _____ _____ _____

_____

1.10

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

35'400 -

35'999

2'950 -

2'999.95

16.39

16.66

1.64

_____ _____ _____ _____ _____

_____

1.26

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

36'000 -

36'599

3'000 -

3'049.95

16.67

16.93

1.82

_____ _____ _____ _____ _____

_____

1.43

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

36'600 -

37'199

3'050 -

3'099.95

16.94

17.21

2.00

_____ _____ _____ _____ _____

_____

1.60

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

37'200 -

37'799

3'100 -

3'149.95

17.22

17.49

2.17

_____ _____ _____ _____ _____

_____

1.81

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

37'800 -

38'399

3'150 -

3'199.95

17.50

17.77

2.33

_____ _____ _____ _____ _____

_____

1.98

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

38'400 -

38'999

3'200 -

3'249.95

17.78

18.05

2.51

_____ _____ _____ _____ _____

_____

2.14

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

39'000 -

39'599

3'250 -

3'299.95

18.06

18.32

2.68

_____ _____ _____ _____ _____

_____

2.32

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

39'600 -

40'199

3'300 -

3'349.95

18.33

18.60

2.85

_____ _____ _____ _____ _____

_____

2.49

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

40'200 -

40'799

3'350 -

3'399.95

18.61

18.88

3.02

_____ _____ _____ _____ _____

_____

2.66

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

40'800 -

41'399

3'400 -

3'449.95

18.89

19.16

3.18

_____ _____ _____ _____ _____

_____

2.83

0.09 _____ _____ _____ _____

_____

_____ _____ _____

_____

41'400 -

41'999

3'450 -

3'499.95

19.17

19.43

3.36

_____ _____ _____ _____ _____

_____

3.00

0.24 _____ _____ _____ _____

_____

_____ _____ _____

_____

42'000 -

42'599

3'500 -

3'549.95

19.44

19.71

3.52

_____ _____ _____ _____ _____

_____

3.18

0.39 _____ _____ _____ _____

_____

_____ _____ _____

_____

42'600 -

43'199

3'550 -

3'599.95

19.72

19.99

3.69

_____ _____ _____ _____ _____

_____

3.35

0.53 _____ _____ _____ _____

_____

_____ _____ _____

_____

43'200 -

43'799

3'600 -

3'649.95

20.00

20.27

3.85

_____ _____ _____ _____ _____

_____

3.51

0.67 _____ _____ _____ _____

_____

_____ _____ _____

_____

43'800 -

44'399

3'650 -

3'699.95

20.28

20.55

4.02

_____ _____ _____ _____ _____

_____

3.68

0.81 _____ _____ _____ _____

_____

_____ _____ _____

_____

44'400 -

44'999

3'700 -

3'749.95

20.56

20.82

4.19

_____ _____ _____ _____ _____

_____

3.85

0.94 _____ _____ _____ _____

_____

_____ _____ _____

_____

45'000 -

45'599

3'750 -

3'799.95

20.83

21.10

4.35

_____ _____ _____ _____ _____

_____

4.02

1.07 _____ _____ _____ _____

_____

_____ _____ _____

_____

45'600 -

46'199

3'800 -

3'849.95

21.11

21.38

4.51

_____ _____ _____ _____ _____

_____

4.19

1.21 _____ _____ _____ _____

_____

_____ _____ _____

_____

46'200 -

46'799

3'850 -

3'899.95

21.39

21.66

4.66

_____ _____ _____ _____ _____

_____

4.35

1.35 _____ _____ _____ _____

_____

_____ _____ _____

_____

46'800 -

47'399

3'900 -

3'949.95

21.67

21.93

4.81

_____ _____ _____ _____ _____

_____

4.51

1.48 _____ _____ _____ _____

_____

_____ _____ _____

_____

47'400 -

47'999

3'950 -

3'999.95

21.94

22.21

4.96

_____ _____ _____ _____ _____

_____

4.66

1.61 _____ _____ _____ _____

_____

_____ _____ _____

_____

48'000 -

48'599

4'000 -

4'049.95

22.22

22.49

5.11

_____ _____ _____ _____ _____

_____

4.81

1.75 _____ _____ _____ _____

_____

_____ _____ _____

_____

48'600 -

49'199

4'050 -

4'099.95

22.50

22.77

5.25

_____ _____ _____ _____ _____

_____

4.96

1.89 _____ _____ _____ _____

_____

_____ _____ _____

_____

49'200 -

49'799

4'100 -

4'149.95

22.78

23.05

5.38

_____ _____ _____ _____ _____

_____

5.10

2.03 _____ _____ _____ _____

_____

_____ _____ _____

_____

49'800 -

50'399

4'150 -

4'199.95

23.06

23.32

5.52

_____ _____ _____ _____ _____

_____

5.24

2.16 0.01 _____ _____ _____

_____

_____ _____ _____

_____

50'400 -

50'999

4'200 -

4'249.95

23.33

23.60

5.65

0.05 _____ _____ _____ _____

_____

5.39

2.29 0.14 _____ _____ _____

_____

_____ _____ _____

_____

51'000 -

51'599

4'250 -

4'299.95

23.61

23.88

5.79

0.06 _____ _____ _____ _____

_____

5.53

2.43 0.26 _____ _____ _____

_____

_____ _____ _____

_____

51'600 -

52'199

4'300 -

4'349.95

23.89

24.16

5.92

0.07 _____ _____ _____ _____

_____

5.68

2.57 0.38 _____ _____ _____

_____

_____ _____ _____

_____

52'200 -

52'799

4'350 -

4'399.95

24.17

24.43

6.05

0.08 _____ _____ _____ _____

_____

5.82

2.71 0.50 _____ _____ _____

_____

_____ _____ _____

_____

52'800 -

53'399

4'400 -

4'449.95

24.44

24.71

6.18

0.08 _____ _____ _____ _____

_____

5.96

2.84 0.61 _____ _____ _____

_____

_____ _____ _____

_____

53'400 -

53'999

4'450 -

4'499.95

24.72

24.99

6.30

0.09 _____ _____ _____ _____

_____

6.10

2.98 0.72 _____ _____ _____

_____

_____ _____ _____

_____

54'000 -

54'599

4'500 -

4'549.95

25.00

25.27

6.42

0.10 _____ _____ _____ _____

_____

6.23

3.12 0.83 _____ _____ _____

_____

_____ _____ _____

_____

54'600 -

55'199

4'550 -

4'599.95

25.28

25.55

6.54

0.11 _____ _____ _____ _____

_____

6.37

3.26 0.95 _____ _____ _____

_____

_____ _____ _____

_____

55'200 -

55'799

4'600 -

4'649.95

25.56

25.82

6.65

0.12 _____ _____ _____ _____

_____

6.50

3.40 1.06 _____ _____ _____

_____

_____ _____ _____

_____

55'800 -

56'399

4'650 -

4'699.95

25.83

26.10

6.77

0.12 _____ _____ _____ _____

_____

6.64

3.56 1.18 _____ _____ _____

_____

_____ _____ _____

_____

56'400 -

56'999

4'700 -

4'749.95

26.11

26.38

6.90

0.13 _____ _____ _____ _____

_____

6.78

3.71 1.29 _____ _____ _____

_____

_____ _____ _____

_____

57'000 -

57'599

4'750 -

4'799.95

26.39

26.66

7.02

0.14 _____ _____ _____ _____

_____

6.92

3.86 1.41 _____ _____ _____

_____

_____ _____ _____

_____

Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025

Page 1

TRANCHES BAREMES IMPOTS A

LA SOURCE 2026

TAUX BAREMES IMPOTS A LA SOURCE 2026

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seul

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

%

0 enf.

%

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

% % % %

5 enf.

%

0 enf.

%

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

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

57'600 -

58'199

4'800 -

4'849.95

26.67

26.93

7.14

0.15

_____ _____ _____ _____

_____

7.06

4.00 1.53 _____ _____

_____

_____ _____ _____

_____

58'200 -

58'799

4'850 -

4'899.95

26.94

27.21

7.26

0.15

_____ _____ _____ _____

_____

7.20

4.14 1.65 _____ _____

_____

_____ _____ _____

_____

58'800 -

59'399

4'900 -

4'949.95

27.22

27.49

7.37

0.16

_____ _____ _____ _____

_____

7.34

4.28 1.77 _____ _____

_____

_____ _____ _____

_____

59'400 -

59'999

4'950 -

4'999.95

27.50

27.77

7.49

0.16

_____ _____ _____ _____

_____

7.47

4.42 1.88 0.06 _____

_____

_____ _____ _____

_____

60'000 -

60'599

5'000 -

5'049.95

27.78

28.05

7.62

0.17

_____ _____ _____ _____

_____

7.60

4.56 2.00 0.17 _____

_____

_____ _____ _____

_____

60'600 -

61'199

5'050 -

5'099.95

28.06

28.32

7.74

0.18

_____ _____ _____ _____

_____

7.72

4.70 2.12 0.27 _____

_____

_____ _____ _____

_____

61'200 -

61'799

5'100 -

5'149.95

28.33

28.60

7.87

0.18

_____ _____ _____ _____

_____

7.85

4.84 2.24 0.37 _____

_____

_____ _____ _____

_____

61'800 -

62'399

5'150 -

5'199.95

28.61

28.88

7.99

0.27

_____ _____ _____ _____

_____

7.98

4.98 2.36 0.47 _____

_____

_____ _____ _____

_____

62'400 -

62'999

5'200 -

5'249.95

28.89

29.16

8.11

0.38

_____ _____ _____ _____

_____

8.10

5.11 2.48 0.57 _____

_____

_____ _____ _____

_____

63'000 -

63'599

5'250 -

5'299.95

29.17

29.43

8.23

0.48

_____ _____ _____ _____

_____

8.23

5.25 2.61 0.66 _____

_____

_____ _____ _____

_____

63'600 -

64'199

5'300 -

5'349.95

29.44

29.71

8.35

0.58

_____ _____ _____ _____

_____

8.35

5.37 2.73 0.76 _____

_____

_____ _____ _____

_____

64'200 -

64'799

5'350 -

5'399.95

29.72

29.99

8.47

0.68

_____ _____ _____ _____

_____

8.47

5.50 2.85 0.86 _____

_____

_____ _____ _____

_____

64'800 -

65'399

5'400 -

5'449.95

30.00

30.27

8.59

0.78

_____ _____ _____ _____

_____

8.59

5.63 2.97 0.96 _____

_____

_____ _____ _____

_____

65'400 -

65'999

5'450 -

5'499.95

30.28

30.55

8.70

0.88

_____ _____ _____ _____

_____

8.71

5.75 3.09 1.06 _____

_____

_____ _____ _____

_____

66'000 -

66'599

5'500 -

5'549.95

30.56

30.82

8.81

0.98

_____ _____ _____ _____

_____

8.83

5.89 3.22 1.16 _____

_____

_____ _____ _____

_____

66'600 -

67'199

5'550 -

5'599.95

30.83

31.10

8.92

1.07

_____ _____ _____ _____

_____

8.95

6.02 3.36 1.26 _____

_____

_____ _____ _____

_____

67'200 -

67'799

5'600 -

5'649.95

31.11

31.38

9.03

1.16

_____ _____ _____ _____

_____

9.07

6.14 3.49 1.37 _____

_____

_____ _____ _____

_____

67'800 -

68'399

5'650 -

5'699.95

31.39

31.66

9.14

1.25

_____ _____ _____ _____

_____

9.19

6.27 3.62 1.47 _____

_____

_____ _____ _____

_____

68'400 -

68'999

5'700 -

5'749.95

31.67

31.93

9.25

1.34

_____ _____ _____ _____

_____

9.30

6.39 3.75 1.58 0.01

_____

_____ _____ _____

_____

69'000 -

69'599

5'750 -

5'799.95

31.94

32.21

9.35

1.43

_____ _____ _____ _____

_____

9.42

6.51 3.88 1.68 0.10

_____

_____ _____ _____

_____

69'600 -

70'199

5'800 -

5'849.95

32.22

32.49

9.46

1.51

_____ _____ _____ _____

_____

9.53

6.64 4.01 1.79 0.19

_____

_____ _____ _____

_____

70'200 -

70'799

5'850 -

5'899.95

32.50

32.77

9.56

1.60

_____ _____ _____ _____

_____

9.64

6.76 4.14 1.90 0.28

_____

_____ _____ _____

_____

70'800 -

71'399

5'900 -

5'949.95

32.78

33.05

9.66

1.69

_____ _____ _____ _____

_____

9.71

6.84 4.21 1.96 0.33

_____

_____ _____ _____

_____

71'400 -

71'999

5'950 -

5'999.95

33.06

33.32

9.77

1.78

_____ _____ _____ _____

_____

9.77

6.92 4.29 2.03 0.38

_____

_____ _____ _____

_____

72'000 -

72'599

6'000 -

6'049.95

33.33

33.60

9.87

1.88

_____ _____ _____ _____

_____

9.84

6.99 4.36 2.09 0.43

_____

0.08

_____ _____ _____

_____

72'600 -

73'199

6'050 -

6'099.95

33.61

33.88

9.97

1.97

_____ _____ _____ _____

_____

9.90

7.07 4.44 2.16 0.47

_____

0.17

_____ _____ _____

_____

73'200 -

73'799

6'100 -

6'149.95

33.89

34.16

10.07

2.06

_____ _____ _____ _____

_____

9.96

7.14 4.51 2.22 0.52

_____

0.26

_____ _____ _____

_____

73'800 -

74'399

6'150 -

6'199.95

34.17

34.43

10.16

2.15

_____ _____ _____ _____

_____

10.02

7.22 4.59 2.29 0.57

_____

0.34

_____ _____ _____

_____

74'400 -

74'999

6'200 -

6'249.95

34.44

34.71

10.26

2.24

_____ _____ _____ _____

_____

10.09

7.29 4.66 2.36 0.62

_____

0.43

_____ _____ _____

_____

75'000 -

75'599

6'250 -

6'299.95

34.72

34.99

10.35

2.32

_____ _____ _____ _____

_____

10.15

7.37 4.74 2.43 0.67

_____

0.51

_____ _____ _____

_____

75'600 -

76'199

6'300 -

6'349.95

35.00

35.27

10.44

2.41

_____ _____ _____ _____

_____

10.21

7.44 4.81 2.49 0.72

_____

0.60

_____ _____ _____

_____

76'200 -

76'799

6'350 -

6'399.95

35.28

35.55

10.53

2.50

_____ _____ _____ _____

_____

10.27

7.51 4.88 2.56 0.77

_____

0.68

_____ _____ _____

_____

76'800 -

77'399

6'400 -

6'449.95

35.56

35.82

10.62

2.60

_____ _____ _____ _____

_____

10.33

7.58 4.95 2.63 0.83

_____

0.76

_____ _____ _____

_____

77'400 -

77'999

6'450 -

6'499.95

35.83

36.10

10.71

2.69

_____ _____ _____ _____

_____

10.39

7.65 5.03 2.70 0.88

_____

0.84

_____ _____ _____

_____

78'000 -

78'599

6'500 -

6'549.95

36.11

36.38

10.80

2.79

_____ _____ _____ _____

_____

10.45

7.73 5.10 2.76 0.94

_____

0.91

_____ _____ _____

_____

78'600 -

79'199

6'550 -

6'599.95

36.39

36.66

10.89

2.89

_____ _____ _____ _____

_____

10.51

7.80 5.17 2.83 0.99

_____

0.99

_____ _____ _____

_____

79'200 -

79'799

6'600 -

6'649.95

36.67

36.93

10.98

2.98

_____ _____ _____ _____

_____

10.57

7.86 5.25 2.90 1.04

_____

1.06

_____ _____ _____

_____

79'800 -

80'399

6'650 -

6'699.95

36.94

37.21

11.06

3.07

0.02 _____ _____ _____

_____

10.63

7.93 5.33 2.96 1.10

_____

1.14

_____ _____ _____

_____

80'400 -

80'999

6'700 -

6'749.95

37.22

37.49

11.14

3.16

0.10 _____ _____ _____

_____

10.69

8.00 5.41 3.03 1.15

_____

1.21

_____ _____ _____

_____

81'000 -

81'599

6'750 -

6'799.95

37.50

37.77

11.23

3.25

0.18 _____ _____ _____

_____

10.75

8.07 5.48 3.09 1.21

_____

1.29

_____ _____ _____

_____

81'600 -

82'199

6'800 -

6'849.95

37.78

38.05

11.31

3.35

0.26 _____ _____ _____

_____

10.81

8.14 5.56 3.18 1.27

_____

1.37

_____ _____ _____

_____

82'200 -

82'799

6'850 -

6'899.95

38.06

38.32

11.39

3.45

0.34 _____ _____ _____

_____

10.86

8.20 5.63 3.25 1.33

_____

1.45

_____ _____ _____

_____

82'800 -

83'399

6'900 -

6'949.95

38.33

38.60

11.46

3.54

0.42 _____ _____ _____

_____

10.92

8.27 5.71 3.32 1.39

_____

1.53

_____ _____ _____

_____

83'400 -

83'999

6'950 -

6'999.95

38.61

38.88

11.54

3.64

0.49 _____ _____ _____

_____

10.98

8.34 5.78 3.40 1.44

_____

1.65

_____ _____ _____

_____

84'000 -

84'599

7'000 -

7'049.95

38.89

39.16

11.62

3.73

0.57 _____ _____ _____

_____

11.03

8.41 5.86 3.47 1.50

_____

1.73

_____ _____ _____

_____

84'600 -

85'199

7'050 -

7'099.95

39.17

39.43

11.69

3.82

0.64 _____ _____ _____

_____

11.09

8.47 5.93 3.54 1.56

_____

1.82

_____ _____ _____

_____

85'200 -

85'799

7'100 -

7'149.95

39.44

39.71

11.77

3.91

0.71 _____ _____ _____

_____

11.14

8.54 6.00 3.61 1.62

0.05

1.90

_____ _____ _____

_____

85'800 -

86'399

7'150 -

7'199.95

39.72

39.99

11.84

4.00

0.78 _____ _____ _____

_____

11.20

8.60 6.08 3.68 1.68

0.10

1.99

_____ _____ _____

_____

Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025

Page 2

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
86'400 -	86'999	7'200 -	7'249.95	40.00	40.27	11.91	4.09	0.85 _____ _____ _____	_____	11.25	8.67 6.15 3.76 1.74	0.15	2.08	_____ _____ _____	_____
87'000 -	87'599	7'250 -	7'299.95	40.28	40.55	11.98	4.20	0.92 _____ _____ _____	_____	11.31	8.73 6.22 3.83 1.80	0.20	2.17	_____ _____ _____	_____
87'600 -	88'199	7'300 -	7'349.95	40.56	40.82	12.05	4.30	0.99 _____ _____ _____	_____	11.36	8.80 6.29 3.91 1.86	0.26	2.26	_____ _____ _____	_____
88'200 -	88'799	7'350 -	7'399.95	40.83	41.10	12.12	4.39	1.06 _____ _____ _____	_____	11.42	8.87 6.36 3.98 1.93	0.31	2.35	_____ _____ _____	_____
88'800 -	89'399	7'400 -	7'449.95	41.11	41.38	12.19	4.49	1.16 _____ _____ _____	_____	11.47	8.93 6.43 4.06 1.99	0.36	2.44	_____ _____ _____	_____
89'400 -	89'999	7'450 -	7'499.95	41.39	41.66	12.26	4.59	1.24 _____ _____ _____	_____	11.52	9.00 6.50 4.13 2.05	0.41	2.53	_____ _____ _____	_____
90'000 -	90'599	7'500 -	7'549.95	41.67	41.93	12.33	4.68	1.33 _____ _____ _____	_____	11.57	9.07 6.57 4.21 2.11	0.46	2.62	0.06 _____ _____	_____
90'600 -	91'199	7'550 -	7'599.95	41.94	42.21	12.39	4.78	1.41 _____ _____ _____	_____	11.63	9.13 6.64 4.28 2.17	0.51	2.71	0.13 _____ _____	_____
91'200 -	91'799	7'600 -	7'649.95	42.22	42.49	12.46	4.87	1.49 _____ _____ _____	_____	11.68	9.19 6.71 4.35 2.23	0.56	2.80	0.20 _____ _____	_____
91'800 -	92'399	7'650 -	7'699.95	42.50	42.77	12.52	4.96	1.58 _____ _____ _____	_____	11.73	9.26 6.78 4.42 2.30	0.61	2.89	0.27 _____ _____	_____
92'400 -	92'999	7'700 -	7'749.95	42.78	43.05	12.58	5.05	1.66 _____ _____ _____	_____	11.78	9.32 6.85 4.49 2.36	0.66	2.99	0.34 _____ _____	_____
93'000 -	93'599	7'750 -	7'799.95	43.06	43.32	12.65	5.14	1.74 _____ _____ _____	_____	11.83	9.38 6.92 4.57 2.43	0.71	3.08	0.41 _____ _____	_____
93'600 -	94'199	7'800 -	7'849.95	43.33	43.60	12.71	5.23	1.81 _____ _____ _____	_____	11.88	9.45 6.99 4.64 2.49	0.76	3.17	0.48 _____ _____	_____
94'200 -	94'799	7'850 -	7'899.95	43.61	43.88	12.77	5.31	1.90 _____ _____ _____	_____	11.93	9.51 7.06 4.71 2.56	0.81	3.27	0.54 _____ _____	_____
94'800 -	95'399	7'900 -	7'949.95	43.89	44.16	12.83	5.40	1.98 _____ _____ _____	_____	11.98	9.57 7.13 4.77 2.62	0.87	3.36	0.61 _____ _____	_____
95'400 -	95'999	7'950 -	7'999.95	44.17	44.43	12.88	5.48	2.06 _____ _____ _____	_____	12.03	9.63 7.19 4.84 2.68	0.92	3.44	0.67 _____ _____	_____
96'000 -	96'599	8'000 -	8'049.95	44.44	44.71	12.94	5.56	2.15 _____ _____ _____	_____	12.08	9.69 7.26 4.91 2.74	0.98	3.53	0.74 _____ _____	_____
96'600 -	97'199	8'050 -	8'099.95	44.72	44.99	13.00	5.64	2.24 _____ _____ _____	_____	12.13	9.75 7.33 4.98 2.81	1.03	3.62	0.80 _____ _____	_____
97'200 -	97'799	8'100 -	8'149.95	45.00	45.27	13.06	5.73	2.32 _____ _____ _____	_____	12.18	9.81 7.40 5.05 2.87	1.08	3.72	0.86 _____ _____	_____
97'800 -	98'399	8'150 -	8'199.95	45.28	45.55	13.11	5.81	2.41 0.01 _____ _____	_____	12.23	9.87 7.47 5.12 2.93	1.14	3.81	0.93 _____ _____	_____
98'400 -	98'999	8'200 -	8'249.95	45.56	45.82	13.17	5.89	2.49 0.08 _____ _____	_____	12.28	9.92 7.53 5.20 2.99	1.19	3.90	0.99 _____ _____	_____
99'000 -	99'599	8'250 -	8'299.95	45.83	46.10	13.24	5.96	2.57 0.15 _____ _____	_____	12.33	9.98 7.60 5.27 3.05	1.25	3.99	1.05 _____ _____	_____
99'600 -	100'199	8'300 -	8'349.95	46.11	46.38	13.31	6.04	2.66 0.21 _____ _____	_____	12.38	10.04 7.67 5.34 3.13	1.30	4.08	1.12 _____ _____	_____
100'200 -	100'799	8'350 -	8'399.95	46.39	46.66	13.37	6.12	2.75 0.28 _____ _____	_____	12.43	10.10 7.73 5.41 3.20	1.36	4.17	1.19 _____ _____	_____
100'800 -	101'399	8'400 -	8'449.95	46.67	46.93	13.45	6.20	2.84 0.34 _____ _____	_____	12.48	10.15 7.80 5.48 3.28	1.42	4.25	1.26 _____ _____	_____
101'400 -	101'999	8'450 -	8'499.95	46.94	47.21	13.52	6.28	2.93 0.40 _____ _____	_____	12.53	10.21 7.87 5.55 3.35	1.48	4.34	1.32 _____ _____	_____
102'000 -	102'599	8'500 -	8'549.95	47.22	47.49	13.60	6.36	3.01 0.46 _____ _____	_____	12.57	10.26 7.94 5.62 3.42	1.53	4.43	1.38 _____ _____	_____
102'600 -	103'199	8'550 -	8'599.95	47.50	47.77	13.67	6.43	3.10 0.52 _____ _____	_____	12.62	10.32 8.00 5.69 3.49	1.59	4.51	1.45 _____ _____	_____
103'200 -	103'799	8'600 -	8'649.95	47.78	48.05	13.75	6.51	3.18 0.58 _____ _____	_____	12.67	10.37 8.07 5.76 3.56	1.65	4.59	1.51 _____ _____	_____
103'800 -	104'399	8'650 -	8'699.95	48.06	48.32	13.82	6.58	3.26 0.64 _____ _____	_____	12.71	10.43 8.13 5.83 3.63	1.70	4.67	1.58 _____ _____	_____
104'400 -	104'999	8'700 -	8'749.95	48.33	48.60	13.89	6.66	3.35 0.70 _____ _____	_____	12.76	10.49 8.20 5.89 3.70	1.76	4.76	1.64 _____ _____	_____
105'000 -	105'599	8'750 -	8'799.95	48.61	48.88	13.96	6.73	3.43 0.76 _____ _____	_____	12.81	10.54 8.26 5.96 3.77	1.82	4.84	1.74 _____ _____	_____
105'600 -	106'199	8'800 -	8'849.95	48.89	49.16	14.03	6.80	3.52 0.82 _____ _____	_____	12.85	10.60 8.33 6.03 3.84	1.88	4.92	1.82 _____ _____	_____
106'200 -	106'799	8'850 -	8'899.95	49.17	49.43	14.10	6.87	3.61 0.88 _____ _____	_____	12.90	10.66 8.39 6.10 3.91	1.94	4.99	1.90 _____ _____	_____
106'800 -	107'399	8'900 -	8'949.95	49.44	49.71	14.17	6.94	3.69 0.94 _____ _____	_____	12.94	10.71 8.45 6.17 3.98	2.00	5.07	1.98 _____ _____	_____
107'400 -	107'999	8'950 -	8'999.95	49.72	49.99	14.24	7.01	3.78 1.00 _____ _____	_____	12.99	10.77 8.51 6.23 4.05	2.06	5.15	2.06 _____ _____	_____
108'000 -	108'599	9'000 -	9'049.95	50.00	50.27	14.31	7.09	3.86 1.06 _____ _____	_____	13.03	10.82 8.58 6.30 4.12	2.12	5.22	2.14 0.05 _____	_____
108'600 -	109'199	9'050 -	9'099.95	50.28	50.55	14.38	7.16	3.94 1.12 _____ _____	_____	13.07	10.87 8.64 6.37 4.19	2.18	5.30	2.22 0.11 _____	_____
109'200 -	109'799	9'100 -	9'149.95	50.56	50.82	14.45	7.23	4.03 1.18 _____ _____	_____	13.12	10.93 8.70 6.44 4.26	2.24	5.37	2.30 0.17 _____	_____
109'800 -	110'399	9'150 -	9'199.95	50.83	51.10	14.52	7.30	4.11 1.25 _____ _____	_____	13.16	10.98 8.76 6.51 4.33	2.30	5.45	2.38 0.22 _____	_____
110'400 -	110'999	9'200 -	9'249.95	51.11	51.38	14.58	7.38	4.19 1.31 _____ _____	_____	13.21	11.03 8.82 6.58 4.39	2.36	5.53	2.46 0.28 _____	_____
111'000 -	111'599	9'250 -	9'299.95	51.39	51.66	14.65	7.46	4.27 1.40 _____ _____	_____	13.26	11.09 8.88 6.65 4.46	2.43	5.60	2.54 0.34 _____	_____
111'600 -	112'199	9'300 -	9'349.95	51.67	51.93	14.71	7.53	4.34 1.47 _____ _____	_____	13.30	11.14 8.94 6.72 4.53	2.49	5.68	2.62 0.40 _____	_____
112'200 -	112'799	9'350 -	9'399.95	51.94	52.21	14.78	7.61	4.42 1.55 _____ _____	_____	13.35	11.19 9.00 6.78 4.59	2.55	5.76	2.70 0.45 _____	_____
112'800 -	113'399	9'400 -	9'449.95	52.22	52.49	14.84	7.69	4.50 1.62 _____ _____	_____	13.39	11.24 9.06 6.85 4.66	2.61	5.84	2.78 0.51 _____	_____
113'400 -	113'999	9'450 -	9'499.95	52.50	52.77	14.91	7.76	4.57 1.70 _____ _____	_____	13.43	11.29 9.12 6.92 4.72	2.67	5.91	2.86 0.56 _____	_____
114'000 -	114'599	9'500 -	9'549.95	52.78	53.05	14.97	7.83	4.65 1.78 _____ _____	_____	13.48	11.34 9.18 6.98 4.78	2.73	5.99	2.93 0.62 _____	_____
114'600 -	115'199	9'550 -	9'599.95	53.06	53.32	15.03	7.91	4.72 1.85 _____ _____	_____	13.52	11.39 9.24 7.05 4.85	2.79	6.06	3.02 0.67 _____	_____
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 3

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
115'200 -	115'799	9'600 -	9'649.95	53.33	53.60	15.09	7.98	4.80 1.92 _____ _____	_____	13.56	11.44 9.30 7.11 4.92	2.85	6.14	3.10 0.73 _____	_____
115'800 -	116'399	9'650 -	9'699.95	53.61	53.88	15.15	8.05	4.87 2.00 0.01 _____	_____	13.61	11.49 9.36 7.17 4.99	2.91	6.21	3.18 0.78 _____	_____
116'400 -	116'999	9'700 -	9'749.95	53.89	54.16	15.21	8.12	4.94 2.07 0.06 _____	_____	13.65	11.54 9.42 7.24 5.06	2.98	6.28	3.26 0.83 _____	_____
117'000 -	117'599	9'750 -	9'799.95	54.17	54.43	15.27	8.19	5.01 2.14 0.12 _____	_____	13.69	11.59 9.47 7.30 5.14	3.05	6.35	3.34 0.89 _____	_____
117'600 -	118'199	9'800 -	9'849.95	54.44	54.71	15.33	8.26	5.09 2.22 0.18 _____	_____	13.73	11.64 9.53 7.36 5.21	3.12	6.42	3.42 0.95 _____	_____
118'200 -	118'799	9'850 -	9'899.95	54.72	54.99	15.39	8.33	5.17 2.30 0.23 _____	_____	13.78	11.69 9.59 7.43 5.27	3.19	6.49	3.50 1.00 _____	_____
118'800 -	119'399	9'900 -	9'949.95	55.00	55.27	15.44	8.40	5.24 2.37 0.28 _____	_____	13.82	11.74 9.65 7.49 5.34	3.26	6.56	3.57 1.06 _____	_____
119'400 -	119'999	9'950 -	9'999.95	55.28	55.55	15.50	8.46	5.32 2.45 0.34 _____	_____	13.86	11.79 9.70 7.56 5.41	3.33	6.63	3.65 1.12 _____	_____
120'000 -	120'599	10'000 -	10'049.95	55.56	55.82	15.56	8.53	5.39 2.53 0.39 _____	_____	13.90	11.84 9.76 7.62 5.48	3.39	6.70	3.73 1.17 _____	_____
120'600 -	121'199	10'050 -	10'099.95	55.83	56.10	15.61	8.60	5.47 2.60 0.44 _____	_____	13.94	11.89 9.81 7.68 5.55	3.46	6.78	3.81 1.23 _____	_____
121'200 -	121'799	10'100 -	10'149.95	56.11	56.38	15.67	8.67	5.54 2.67 0.49 _____	_____	13.98	11.94 9.87 7.74 5.61	3.53	6.85	3.88 1.28 _____	_____
121'800 -	122'399	10'150 -	10'199.95	56.39	56.66	15.72	8.73	5.61 2.75 0.55 _____	_____	14.02	11.99 9.92 7.80 5.68	3.59	6.93	3.96 1.34 _____	_____
122'400 -	122'999	10'200 -	10'249.95	56.67	56.93	15.78	8.80	5.68 2.82 0.60 _____	_____	14.06	12.03 9.98 7.87 5.75	3.66	7.00	4.04 1.40 _____	_____
123'000 -	123'599	10'250 -	10'299.95	56.94	57.21	15.83	8.87	5.75 2.90 0.65 _____	_____	14.11	12.08 10.03 7.93 5.81	3.73	7.07	4.12 1.46 _____	_____
123'600 -	124'199	10'300 -	10'349.95	57.22	57.49	15.88	8.93	5.83 2.97 0.70 _____	_____	14.15	12.13 10.09 7.99 5.88	3.80	7.14	4.19 1.52 _____	_____
124'200 -	124'799	10'350 -	10'399.95	57.50	57.77	15.94	9.00	5.89 3.05 0.75 _____	_____	14.19	12.18 10.14 8.06 5.94	3.87	7.21	4.26 1.58 _____	_____
124'800 -	125'399	10'400 -	10'449.95	57.78	58.05	15.99	9.06	5.96 3.13 0.80 _____	_____	14.23	12.23 10.19 8.12 6.01	3.94	7.28	4.34 1.66 _____	_____
125'400 -	125'999	10'450 -	10'499.95	58.06	58.32	16.04	9.13	6.03 3.20 0.85 _____	_____	14.27	12.27 10.25 8.18 6.07	4.01	7.35	4.41 1.73 _____	_____
126'000 -	126'599	10'500 -	10'549.95	58.33	58.60	16.09	9.19	6.10 3.28 0.91 _____	_____	14.31	12.32 10.30 8.24 6.14	4.07	7.42	4.48 1.80 0.04	_____
126'600 -	127'199	10'550 -	10'599.95	58.61	58.88	16.14	9.26	6.17 3.36 0.96 _____	_____	14.35	12.37 10.35 8.30 6.20	4.14	7.49	4.56 1.87 0.09	_____
127'200 -	127'799	10'600 -	10'649.95	58.89	59.16	16.19	9.32	6.23 3.43 1.01 _____	_____	14.39	12.41 10.40 8.37 6.27	4.21	7.56	4.63 1.94 0.14	_____
127'800 -	128'399	10'650 -	10'699.95	59.17	59.43	16.24	9.39	6.30 3.51 1.07 _____	_____	14.43	12.46 10.46 8.43 6.33	4.28	7.62	4.70 2.01 0.19	_____
128'400 -	128'999	10'700 -	10'749.95	59.44	59.71	16.29	9.45	6.37 3.58 1.12 _____	_____	14.47	12.50 10.51 8.49 6.40	4.34	7.69	4.77 2.08 0.24	_____
129'000 -	129'599	10'750 -	10'799.95	59.72	59.99	16.34	9.52	6.44 3.66 1.17 _____	_____	14.51	12.55 10.57 8.55 6.46	4.41	7.75	4.85 2.15 0.29	_____
129'600 -	130'199	10'800 -	10'849.95	60.00	60.27	16.39	9.58	6.51 3.73 1.22 _____	_____	14.55	12.59 10.62 8.60 6.53	4.47	7.82	4.92 2.23 0.34	_____
130'200 -	130'799	10'850 -	10'899.95	60.28	60.55	16.44	9.64	6.58 3.81 1.30 _____	_____	14.59	12.64 10.67 8.66 6.59	4.54	7.88	4.99 2.30 0.39	_____
130'800 -	131'399	10'900 -	10'949.95	60.56	60.82	16.48	9.71	6.65 3.88 1.37 _____	_____	14.63	12.69 10.72 8.72 6.65	4.60	7.96	5.06 2.38 0.44	_____
131'400 -	131'999	10'950 -	10'999.95	60.83	61.10	16.53	9.77	6.72 3.95 1.43 _____	_____	14.67	12.73 10.78 8.78 6.72	4.67	8.03	5.13 2.45 0.48	_____
132'000 -	132'599	11'000 -	11'049.95	61.11	61.38	16.58	9.84	6.79 4.02 1.50 _____	_____	14.72	12.78 10.83 8.84 6.78	4.73	8.10	5.20 2.52 0.53	_____
132'600 -	133'199	11'050 -	11'099.95	61.39	61.66	16.62	9.90	6.86 4.09 1.57 _____	_____	14.76	12.82 10.88 8.89 6.85	4.79	8.16	5.26 2.60 0.58	_____
133'200 -	133'799	11'100 -	11'149.95	61.67	61.93	16.67	9.96	6.93 4.16 1.63 _____	_____	14.81	12.87 10.93 8.95 6.91	4.86	8.23	5.33 2.67 0.63	_____
133'800 -	134'399	11'150 -	11'199.95	61.94	62.21	16.71	10.03	6.99 4.23 1.70 0.00	_____	14.85	12.92 10.98 9.01 6.97	4.93	8.30	5.40 2.75 0.67	_____
134'400 -	134'999	11'200 -	11'249.95	62.22	62.49	16.76	10.09	7.06 4.30 1.76 0.05	_____	14.90	12.96 11.04 9.07 7.04	5.00	8.37	5.46 2.83 0.72	_____
135'000 -	135'599	11'250 -	11'299.95	62.50	62.77	16.80	10.15	7.12 4.37 1.83 0.10	_____	14.95	13.01 11.09 9.12 7.10	5.07	8.43	5.53 2.90 0.77	_____
135'600 -	136'199	11'300 -	11'349.95	62.78	63.05	16.85	10.21	7.19 4.44 1.90 0.15	_____	14.99	13.05 11.14 9.18 7.17	5.13	8.50	5.60 2.97 0.82	_____
136'200 -	136'799	11'350 -	11'399.95	63.06	63.32	16.89	10.27	7.26 4.51 1.97 0.20	_____	15.03	13.10 11.19 9.24 7.23	5.20	8.57	5.66 3.05 0.87	_____
136'800 -	137'399	11'400 -	11'449.95	63.33	63.60	16.94	10.34	7.33 4.58 2.05 0.24	_____	15.08	13.14 11.23 9.29 7.29	5.26	8.63	5.73 3.12 0.92	_____
137'400 -	137'999	11'450 -	11'499.95	63.61	63.88	16.98	10.39	7.39 4.65 2.12 0.29	_____	15.12	13.19 11.28 9.35 7.36	5.33	8.70	5.79 3.20 0.97	_____
138'000 -	138'599	11'500 -	11'549.95	63.89	64.16	17.03	10.45	7.46 4.72 2.19 0.34	_____	15.17	13.23 11.34 9.41 7.42	5.40	8.76	5.86 3.27 1.02	_____
138'600 -	139'199	11'550 -	11'599.95	64.17	64.43	17.08	10.51	7.53 4.78 2.26 0.38	_____	15.22	13.28 11.38 9.47 7.48	5.46	8.82	5.93 3.34 1.07	_____
139'200 -	139'799	11'600 -	11'649.95	64.44	64.71	17.13	10.57	7.59 4.85 2.33 0.43	_____	15.26	13.32 11.43 9.52 7.55	5.52	8.89	6.00 3.41 1.11	_____
139'800 -	140'399	11'650 -	11'699.95	64.72	64.99	17.18	10.63	7.66 4.92 2.40 0.47	_____	15.30	13.37 11.49 9.58 7.61	5.59	8.95	6.07 3.48 1.16	_____
140'400 -	140'999	11'700 -	11'749.95	65.00	65.27	17.23	10.69	7.73 4.98 2.47 0.52	_____	15.35	13.41 11.54 9.63 7.67	5.66	9.01	6.14 3.55 1.22	_____
141'000 -	141'599	11'750 -	11'799.95	65.28	65.55	17.28	10.74	7.80 5.05 2.54 0.56	_____	15.39	13.46 11.58 9.69 7.73	5.72	9.08	6.21 3.62 1.27	_____
141'600 -	142'199	11'800 -	11'849.95	65.56	65.82	17.33	10.80	7.86 5.11 2.61 0.61	_____	15.44	13.50 11.63 9.74 7.79	5.79	9.14	6.28 3.69 1.32	_____
142'200 -	142'799	11'850 -	11'899.95	65.83	66.10	17.38	10.86	7.93 5.18 2.68 0.65	_____	15.49	13.55 11.69 9.80 7.85	5.85	9.20	6.35 3.75 1.39	_____
142'800 -	143'399	11'900 -	11'949.95	66.11	66.38	17.42	10.91	7.99 5.24 2.76 0.69	_____	15.53	13.59 11.74 9.85 7.91	5.92	9.26	6.42 3.82 1.46	_____
143'400 -	143'999	11'950 -	11'999.95	66.39	66.66	17.47	10.97	8.06 5.30 2.83 0.74	_____	15.58	13.64 11.78 9.91 7.97	5.98	9.33	6.48 3.89 1.52	_____
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 4

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
144'000 -	144'599	12'000 -	12'049.95	66.67	66.93	17.52	11.03	8.13 5.37 2.90 0.79	_____	15.62	13.68 11.83 9.96 8.03	6.05	9.39	6.56 3.96 1.59	0.03
144'600 -	145'199	12'050 -	12'099.95	66.94	67.21	17.57	11.09	8.19 5.43 2.97 0.84	_____	15.67	13.72 11.88 10.01 8.09	6.11	9.45	6.62 4.02 1.65	0.07
145'200 -	145'799	12'100 -	12'149.95	67.22	67.49	17.62	11.14	8.25 5.50 3.04 0.89	_____	15.71	13.76 11.93 10.06 8.15	6.18	9.51	6.69 4.08 1.72	0.12
145'800 -	146'399	12'150 -	12'199.95	67.50	67.77	17.66	11.20	8.31 5.56 3.11 0.93	_____	15.77	13.81 11.98 10.12 8.21	6.24	9.57	6.75 4.15 1.79	0.16
146'400 -	146'999	12'200 -	12'249.95	67.78	68.05	17.71	11.25	8.37 5.63 3.17 0.98	_____	15.81	13.86 12.02 10.17 8.27	6.31	9.63	6.82 4.22 1.85	0.21
147'000 -	147'599	12'250 -	12'299.95	68.06	68.32	17.75	11.31	8.44 5.70 3.24 1.02	_____	15.86	13.90 12.07 10.22 8.33	6.37	9.69	6.88 4.28 1.92	0.25
147'600 -	148'199	12'300 -	12'349.95	68.33	68.60	17.79	11.36	8.50 5.77 3.31 1.07	_____	15.91	13.94 12.12 10.28 8.39	6.44	9.75	6.95 4.35 1.99	0.30
148'200 -	148'799	12'350 -	12'399.95	68.61	68.88	17.85	11.42	8.56 5.84 3.38 1.15	_____	15.96	13.99 12.17 10.33 8.45	6.50	9.82	7.01 4.42 2.06	0.34
148'800 -	149'399	12'400 -	12'449.95	68.89	69.16	17.89	11.48	8.62 5.91 3.44 1.21	_____	16.01	14.04 12.22 10.39 8.51	6.57	9.88	7.08 4.49 2.12	0.38
149'400 -	149'999	12'450 -	12'499.95	69.17	69.43	17.94	11.53	8.69 5.98 3.51 1.28	_____	16.06	14.08 12.27 10.44 8.57	6.63	9.94	7.15 4.56 2.19	0.43
150'000 -	150'599	12'500 -	12'549.95	69.44	69.71	17.99	11.59	8.75 6.05 3.58 1.35	_____	16.11	14.13 12.32 10.50 8.63	6.69	10.01	7.22 4.63 2.26	0.47
150'600 -	151'199	12'550 -	12'599.95	69.72	69.99	18.03	11.65	8.81 6.12 3.65 1.41	_____	16.17	14.19 12.37 10.55 8.69	6.76	10.07	7.29 4.69 2.33	0.51
151'200 -	151'799	12'600 -	12'649.95	70.00	70.27	18.07	11.70	8.88 6.19 3.71 1.47	_____	16.22	14.24 12.42 10.61 8.75	6.82	10.13	7.35 4.76 2.40	0.55
151'800 -	152'399	12'650 -	12'699.95	70.28	70.55	18.12	11.76	8.94 6.25 3.78 1.53	0.01	16.27	14.29 12.47 10.66 8.81	6.88	10.19	7.42 4.83 2.47	0.60
152'400 -	152'999	12'700 -	12'749.95	70.56	70.82	18.17	11.81	9.01 6.32 3.84 1.60	0.05	16.31	14.34 12.52 10.71 8.87	6.95	10.25	7.48 4.90 2.54	0.64
153'000 -	153'599	12'750 -	12'799.95	70.83	71.10	18.21	11.87	9.07 6.39 3.91 1.66	0.10	16.37	14.40 12.57 10.77 8.93	7.01	10.31	7.55 4.96 2.61	0.68
153'600 -	154'199	12'800 -	12'849.95	71.11	71.38	18.25	11.92	9.13 6.45 3.97 1.73	0.14	16.41	14.45 12.62 10.82 8.99	7.07	10.37	7.61 5.03 2.68	0.73
154'200 -	154'799	12'850 -	12'899.95	71.39	71.66	18.30	11.97	9.20 6.52 4.05 1.80	0.18	16.46	14.50 12.67 10.87 9.04	7.14	10.43	7.68 5.09 2.75	0.78
154'800 -	155'399	12'900 -	12'949.95	71.67	71.93	18.34	12.02	9.26 6.58 4.11 1.86	0.22	16.51	14.56 12.72 10.93 9.10	7.21	10.49	7.74 5.16 2.81	0.82
155'400 -	155'999	12'950 -	12'999.95	71.94	72.21	18.38	12.08	9.32 6.65 4.18 1.93	0.27	16.56	14.61 12.77 10.98 9.16	7.27	10.54	7.81 5.22 2.88	0.87
156'000 -	156'599	13'000 -	13'049.95	72.22	72.49	18.43	12.13	9.39 6.71 4.25 1.99	0.31	16.61	14.66 12.82 11.03 9.21	7.33	10.60	7.87 5.29 2.95	0.91
156'600 -	157'199	13'050 -	13'099.95	72.50	72.77	18.47	12.18	9.45 6.78 4.32 2.06	0.35	16.65	14.72 12.87 11.08 9.27	7.40	10.66	7.94 5.36 3.02	0.96
157'200 -	157'799	13'100 -	13'149.95	72.78	73.05	18.51	12.23	9.51 6.84 4.38 2.12	0.39	16.71	14.77 12.92 11.14 9.33	7.46	10.72	8.00 5.43 3.09	1.00
157'800 -	158'399	13'150 -	13'199.95	73.06	73.32	18.56	12.29	9.57 6.91 4.45 2.18	0.43	16.75	14.83 12.97 11.19 9.39	7.53	10.77	8.07 5.49 3.15	1.05
158'400 -	158'999	13'200 -	13'249.95	73.33	73.60	18.61	12.34	9.63 6.97 4.51 2.25	0.47	16.80	14.88 13.01 11.24 9.45	7.59	10.83	8.13 5.56 3.22	1.12
159'000 -	159'599	13'250 -	13'299.95	73.61	73.88	18.65	12.40	9.69 7.04 4.58 2.32	0.51	16.85	14.94 13.07 11.30 9.51	7.65	10.89	8.20 5.63 3.29	1.18
159'600 -	160'199	13'300 -	13'349.95	73.89	74.16	18.69	12.45	9.75 7.10 4.64 2.38	0.55	16.89	14.99 13.12 11.35 9.56	7.72	10.94	8.26 5.69 3.36	1.24
160'200 -	160'799	13'350 -	13'399.95	74.17	74.43	18.74	12.50	9.81 7.17 4.71 2.45	0.59	16.94	15.04 13.16 11.40 9.62	7.78	11.00	8.33 5.76 3.43	1.30
160'800 -	161'399	13'400 -	13'449.95	74.44	74.71	18.79	12.55	9.87 7.23 4.77 2.52	0.64	16.98	15.09 13.21 11.45 9.67	7.84	11.06	8.39 5.83 3.49	1.36
161'400 -	161'999	13'450 -	13'499.95	74.72	74.99	18.83	12.60	9.93 7.30 4.83 2.58	0.68	17.03	15.15 13.27 11.51 9.73	7.90	11.11	8.45 5.89 3.56	1.42
162'000 -	162'599	13'500 -	13'549.95	75.00	75.27	18.87	12.65	9.98 7.36 4.89 2.65	0.73	17.08	15.20 13.32 11.56 9.79	7.96	11.17	8.52 5.95 3.62	1.48
162'600 -	163'199	13'550 -	13'599.95	75.28	75.55	18.92	12.71	10.04 7.43 4.96 2.72	0.77	17.12	15.25 13.37 11.61 9.84	8.02	11.23	8.58 6.02 3.69	1.54
163'200 -	163'799	13'600 -	13'649.95	75.56	75.82	18.96	12.76	10.10 7.49 5.02 2.79	0.81	17.17	15.31 13.42 11.66 9.90	8.08	11.28	8.64 6.08 3.75	1.60
163'800 -	164'399	13'650 -	13'699.95	75.83	76.10	19.00	12.81	10.16 7.56 5.08 2.86	0.87	17.21	15.35 13.47 11.71 9.95	8.14	11.34	8.70 6.15 3.82	1.66
164'400 -	164'999	13'700 -	13'749.95	76.11	76.38	19.05	12.86	10.21 7.62 5.15 2.92	0.93	17.25	15.40 13.53 11.77 10.01	8.20	11.39	8.77 6.22 3.88	1.73
165'000 -	165'599	13'750 -	13'799.95	76.39	76.66	19.09	12.91	10.27 7.68 5.22 2.99	0.99	17.30	15.45 13.58 11.82 10.06	8.26	11.45	8.83 6.28 3.95	1.79
165'600 -	166'199	13'800 -	13'849.95	76.67	76.93	19.13	12.95	10.33 7.74 5.28 3.05	1.04	17.34	15.51 13.63 11.87 10.12	8.32	11.50	8.89 6.34 4.01	1.86
166'200 -	166'799	13'850 -	13'899.95	76.94	77.21	19.17	13.00	10.38 7.81 5.35 3.12	1.10	17.39	15.56 13.69 11.92 10.18	8.38	11.55	8.95 6.41 4.07	1.92
166'800 -	167'399	13'900 -	13'949.95	77.22	77.49	19.22	13.05	10.44 7.87 5.41 3.19	1.16	17.43	15.60 13.74 11.97 10.23	8.44	11.61	9.01 6.48 4.14	1.99
167'400 -	167'999	13'950 -	13'999.95	77.50	77.77	19.26	13.10	10.50 7.93 5.48 3.25	1.22	17.48	15.66 13.79 12.03 10.29	8.51	11.66	9.07 6.54 4.20	2.05
168'000 -	168'599	14'000 -	14'049.95	77.78	78.05	19.30	13.15	10.56 8.00 5.54 3.31	1.28	17.52	15.71 13.85 12.08 10.34	8.57	11.71	9.12 6.61 4.26	2.11
168'600 -	169'199	14'050 -	14'099.95	78.06	78.32	19.34	13.20	10.62 8.06 5.60 3.38	1.34	17.56	15.75 13.90 12.13 10.40	8.62	11.77	9.19 6.68 4.33	2.18
169'200 -	169'799	14'100 -	14'149.95	78.33	78.60	19.38	13.25	10.67 8.12 5.67 3.44	1.39	17.61	15.81 13.96 12.19 10.45	8.69	11.82	9.25 6.74 4.39	2.25
169'800 -	170'399	14'150 -	14'199.95	78.61	78.88	19.42	13.30	10.72 8.18 5.73 3.50	1.45	17.65	15.85 14.02 12.24 10.51	8.74	11.87	9.31 6.80 4.45	2.32
170'400 -	170'999	14'200 -	14'249.95	78.89	79.16	19.46	13.35	10.78 8.24 5.80 3.56	1.51	17.69	15.90 14.07 12.29 10.56	8.80	11.92	9.37 6.87 4.51	2.38
171'000 -	171'599	14'250 -	14'299.95	79.17	79.43	19.50	13.40	10.84 8.31 5.86 3.63	1.57	17.73	15.95 14.12 12.34 10.61	8.86	11.97	9.43 6.93 4.57	2.45
171'600 -	172'199	14'300 -	14'349.95	79.44	79.71	19.54	13.45	10.89 8.36 5.93 3.69	1.63	17.77	16.00 14.18 12.40 10.67	8.92	12.03	9.49 6.99 4.63	2.51
172'200 -	172'799	14'350 -	14'399.95	79.72	79.99	19.58	13.49	10.94 8.42 5.99 3.75	1.70	17.81	16.04 14.23 12.45 10.72	8.97	12.08	9.54 7.05 4.69	2.58
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 5

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
172'800 -	173'399	14'400 -	14'449.95	80.00	80.27	19.62	13.54	11.00 8.49 6.05 3.82	1.76	17.85	16.09 14.28 12.51 10.77	9.03	12.13	9.61 7.12 4.76	2.64
173'400 -	173'999	14'450 -	14'499.95	80.28	80.55	19.66	13.59	11.05 8.54 6.12 3.88	1.82	17.90	16.14 14.34 12.57 10.83	9.09	12.19	9.66 7.18 4.82	2.71
174'000 -	174'599	14'500 -	14'549.95	80.56	80.82	19.69	13.64	11.10 8.60 6.18 3.94	1.88	17.94	16.19 14.39 12.62 10.89	9.15	12.24	9.72 7.24 4.89	2.77
174'600 -	175'199	14'550 -	14'599.95	80.83	81.10	19.73	13.68	11.16 8.66 6.24 4.00	1.94	17.98	16.23 14.44 12.67 10.94	9.20	12.29	9.78 7.30 4.95	2.83
175'200 -	175'799	14'600 -	14'649.95	81.11	81.38	19.78	13.73	11.21 8.73 6.31 4.06	2.01	18.02	16.28 14.49 12.73 10.99	9.26	12.34	9.84 7.36 5.02	2.90
175'800 -	176'399	14'650 -	14'699.95	81.39	81.66	19.82	13.78	11.26 8.79 6.37 4.12	2.07	18.06	16.33 14.55 12.78 11.05	9.32	12.39	9.89 7.42 5.08	2.96
176'400 -	176'999	14'700 -	14'749.95	81.67	81.93	19.86	13.82	11.31 8.84 6.43 4.18	2.13	18.10	16.37 14.60 12.84 11.10	9.38	12.44	9.95 7.48 5.15	3.02
177'000 -	177'599	14'750 -	14'799.95	81.94	82.21	19.91	13.87	11.37 8.91 6.50 4.24	2.20	18.14	16.41 14.65 12.89 11.15	9.43	12.49	10.01 7.55 5.21	3.08
177'600 -	178'199	14'800 -	14'849.95	82.22	82.49	19.95	13.92	11.42 8.97 6.56 4.30	2.26	18.18	16.46 14.71 12.95 11.21	9.49	12.54	10.06 7.61 5.28	3.14
178'200 -	178'799	14'850 -	14'899.95	82.50	82.77	19.99	13.97	11.47 9.02 6.62 4.36	2.32	18.22	16.51 14.76 13.00 11.27	9.55	12.59	10.11 7.67 5.34	3.20
178'800 -	179'399	14'900 -	14'949.95	82.78	83.05	20.04	14.02	11.53 9.08 6.68 4.43	2.39	18.26	16.55 14.81 13.05 11.32	9.60	12.64	10.17 7.74 5.41	3.26
179'400 -	179'999	14'950 -	14'999.95	83.06	83.32	20.08	14.06	11.58 9.14 6.74 4.49	2.45	18.29	16.59 14.85 13.10 11.37	9.66	12.69	10.22 7.80 5.47	3.32
180'000 -	180'599	15'000 -	15'049.95	83.33	83.60	20.12	14.11	11.63 9.20 6.80 4.55	2.51	18.34	16.64 14.91 13.16 11.43	9.72	12.74	10.28 7.86 5.53	3.38
180'600 -	181'199	15'050 -	15'099.95	83.61	83.88	20.16	14.15	11.68 9.25 6.86 4.60	2.57	18.37	16.69 14.96 13.21 11.49	9.77	12.79	10.33 7.92 5.59	3.44
181'200 -	181'799	15'100 -	15'149.95	83.89	84.16	20.21	14.20	11.74 9.31 6.92 4.67	2.64	18.41	16.73 15.00 13.26 11.54	9.83	12.84	10.39 7.98 5.65	3.51
181'800 -	182'399	15'150 -	15'199.95	84.17	84.43	20.24	14.25	11.79 9.37 6.98 4.73	2.70	18.45	16.78 15.06 13.31 11.61	9.89	12.89	10.45 8.04 5.71	3.57
182'400 -	182'999	15'200 -	15'249.95	84.44	84.71	20.28	14.29	11.84 9.42 7.04 4.79	2.76	18.49	16.82 15.11 13.36 11.66	9.94	12.94	10.50 8.10 5.77	3.63
183'000 -	183'599	15'250 -	15'299.95	84.72	84.99	20.33	14.34	11.89 9.48 7.11 4.86	2.82	18.52	16.86 15.15 13.41 11.72	10.00	13.00	10.56 8.17 5.84	3.70
183'600 -	184'199	15'300 -	15'349.95	85.00	85.27	20.37	14.39	11.94 9.54 7.17 4.92	2.88	18.56	16.90 15.20 13.46 11.77	10.05	13.04	10.61 8.22 5.90	3.76
184'200 -	184'799	15'350 -	15'399.95	85.28	85.55	20.41	14.43	11.99 9.59 7.23 4.98	2.94	18.60	16.95 15.25 13.51 11.83	10.11	13.09	10.67 8.28 5.96	3.82
184'800 -	185'399	15'400 -	15'449.95	85.56	85.82	20.44	14.48	12.04 9.64 7.29 5.04	2.99	18.64	16.99 15.30 13.56 11.89	10.17	13.14	10.72 8.34 6.02	3.88
185'400 -	185'999	15'450 -	15'499.95	85.83	86.10	20.49	14.53	12.09 9.70 7.35 5.11	3.05	18.67	17.03 15.35 13.61 11.94	10.22	13.19	10.78 8.40 6.08	3.94
186'000 -	186'599	15'500 -	15'549.95	86.11	86.38	20.53	14.58	12.14 9.76 7.41 5.17	3.11	18.71	17.08 15.40 13.67 12.00	10.28	13.24	10.83 8.46 6.14	4.00
186'600 -	187'199	15'550 -	15'599.95	86.39	86.66	20.56	14.62	12.19 9.81 7.47 5.23	3.17	18.75	17.12 15.44 13.72 12.05	10.34	13.28	10.88 8.52 6.21	4.06
187'200 -	187'799	15'600 -	15'649.95	86.67	86.93	20.61	14.67	12.25 9.87 7.54 5.29	3.24	18.78	17.16 15.49 13.77 12.11	10.39	13.34	10.94 8.58 6.27	4.12
187'800 -	188'399	15'650 -	15'699.95	86.94	87.21	20.64	14.71	12.30 9.93 7.60 5.35	3.30	18.83	17.20 15.54 13.83 12.16	10.46	13.39	10.99 8.63 6.33	4.18
188'400 -	188'999	15'700 -	15'749.95	87.22	87.49	20.68	14.76	12.35 9.98 7.66 5.41	3.35	18.86	17.24 15.59 13.88 12.22	10.51	13.44	11.04 8.69 6.39	4.24
189'000 -	189'599	15'750 -	15'799.95	87.50	87.77	20.72	14.81	12.40 10.04 7.71 5.47	3.41	18.89	17.28 15.63 13.93 12.27	10.57	13.48	11.09 8.75 6.45	4.29
189'600 -	190'199	15'800 -	15'849.95	87.78	88.05	20.76	14.86	12.45 10.09 7.78 5.53	3.48	18.93	17.32 15.67 13.98 12.32	10.63	13.54	11.15 8.81 6.52	4.35
190'200 -	190'799	15'850 -	15'899.95	88.06	88.32	20.80	14.91	12.50 10.15 7.83 5.59	3.54	18.97	17.36 15.72 14.04 12.38	10.69	13.58	11.20 8.87 6.58	4.41
190'800 -	191'399	15'900 -	15'949.95	88.33	88.60	20.83	14.95	12.55 10.20 7.89 5.65	3.60	19.00	17.40 15.77 14.09 12.43	10.75	13.63	11.25 8.92 6.64	4.47
191'400 -	191'999	15'950 -	15'999.95	88.61	88.88	20.87	15.01	12.60 10.26 7.95 5.71	3.66	19.04	17.44 15.81 14.14 12.48	10.80	13.69	11.31 8.98 6.70	4.53
192'000 -	192'599	16'000 -	16'049.95	88.89	89.16	20.91	15.06	12.65 10.31 8.01 5.77	3.72	19.07	17.49 15.86 14.19 12.54	10.87	13.74	11.36 9.04 6.76	4.59
192'600 -	193'199	16'050 -	16'099.95	89.17	89.43	20.94	15.10	12.70 10.36 8.06 5.83	3.77	19.11	17.53 15.91 14.24 12.59	10.92	13.78	11.41 9.09 6.82	4.65
193'200 -	193'799	16'100 -	16'149.95	89.44	89.71	20.98	15.15	12.74 10.41 8.12 5.89	3.83	19.14	17.56 15.95 14.29 12.64	10.98	13.83	11.46 9.15 6.88	4.71
193'800 -	194'399	16'150 -	16'199.95	89.72	89.99	21.02	15.21	12.80 10.47 8.18 5.96	3.89	19.17	17.60 15.99 14.34 12.69	11.04	13.89	11.52 9.21 6.94	4.78
194'400 -	194'999	16'200 -	16'249.95	90.00	90.27	21.05	15.26	12.85 10.52 8.24 6.02	3.95	19.21	17.64 16.04 14.39 12.74	11.10	13.94	11.57 9.26 7.00	4.84
195'000 -	195'599	16'250 -	16'299.95	90.28	90.55	21.09	15.31	12.90 10.57 8.30 6.08	4.01	19.25	17.68 16.08 14.44 12.79	11.15	13.99	11.62 9.32 7.05	4.90
195'600 -	196'199	16'300 -	16'349.95	90.56	90.82	21.13	15.36	12.95 10.63 8.36 6.14	4.06	19.28	17.72 16.13 14.49 12.84	11.21	14.04	11.67 9.38 7.12	4.96
196'200 -	196'799	16'350 -	16'399.95	90.83	91.10	21.16	15.41	13.00 10.68 8.42 6.20	4.12	19.32	17.76 16.17 14.54 12.90	11.27	14.10	11.73 9.43 7.17	5.02
196'800 -	197'399	16'400 -	16'449.95	91.11	91.38	21.19	15.46	13.05 10.74 8.47 6.26	4.18	19.35	17.80 16.22 14.59 12.95	11.32	14.15	11.78 9.48 7.23	5.08
197'400 -	197'999	16'450 -	16'499.95	91.39	91.66	21.23	15.51	13.10 10.79 8.53 6.32	4.23	19.38	17.84 16.26 14.64 12.99	11.38	14.21	11.83 9.54 7.30	5.15
198'000 -	198'599	16'500 -	16'549.95	91.67	91.93	21.27	15.56	13.15 10.84 8.59 6.38	4.29	19.41	17.87 16.30 14.68 13.04	11.43	14.26	11.88 9.60 7.36	5.20
198'600 -	199'199	16'550 -	16'599.95	91.94	92.21	21.30	15.61	13.20 10.89 8.64 6.44	4.34	19.45	17.91 16.35 14.73 13.10	11.49	14.31	11.94 9.65 7.42	5.26
199'200 -	199'799	16'600 -	16'649.95	92.22	92.49	21.33	15.66	13.25 10.94 8.70 6.49	4.40	19.48	17.95 16.39 14.78 13.14	11.54	14.36	11.99 9.71 7.48	5.32
199'800 -	200'399	16'650 -	16'699.95	92.50	92.77	21.37	15.72	13.31 11.00 8.76 6.56	4.47	19.51	17.99 16.43 14.83 13.19	11.60	14.42	12.04 9.77 7.54	5.38
200'400 -	200'999	16'700 -	16'749.95	92.78	93.05	21.40	15.77	13.36 11.05 8.81 6.61	4.53	19.55	18.03 16.47 14.88 13.24	11.65	14.47	12.09 9.82 7.60	5.44
201'000 -	201'599	16'750 -	16'799.95	93.06	93.32	21.44	15.82	13.41 11.10 8.87 6.67	4.59	19.58	18.06 16.51 14.92 13.29	11.71	14.51	12.15 9.87 7.65	5.50
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 6

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
201'600 -	202'199	16'800 -	16'849.95	93.33	93.60	21.47	15.88	13.47 11.16 8.92 6.73	4.65	19.61	18.10 16.55 14.97 13.34	11.76	14.57	12.20 9.93 7.71	5.56
202'200 -	202'799	16'850 -	16'899.95	93.61	93.88	21.50	15.93	13.52 11.21 8.98 6.79	4.71	19.64	18.14 16.59 15.01 13.38	11.81	14.62	12.25 9.98 7.77	5.62
202'800 -	203'399	16'900 -	16'949.95	93.89	94.16	21.54	15.98	13.57 11.26 9.03 6.85	4.77	19.68	18.18 16.64 15.06 13.44	11.87	14.67	12.31 10.04 7.83	5.68
203'400 -	203'999	16'950 -	16'999.95	94.17	94.43	21.57	16.03	13.62 11.31 9.09 6.91	4.83	19.71	18.21 16.68 15.11 13.49	11.92	14.72	12.36 10.09 7.88	5.74
204'000 -	204'599	17'000 -	17'049.95	94.44	94.71	21.60	16.08	13.68 11.37 9.15 6.97	4.89	19.74	18.25 16.72 15.15 13.54	11.97	14.77	12.42 10.15 7.94	5.80
204'600 -	205'199	17'050 -	17'099.95	94.72	94.99	21.64	16.13	13.73 11.42 9.20 7.03	4.95	19.78	18.29 16.76 15.20 13.59	12.03	14.82	12.47 10.20 8.00	5.86
205'200 -	205'799	17'100 -	17'149.95	95.00	95.27	21.67	16.18	13.78 11.47 9.26 7.09	5.01	19.81	18.32 16.80 15.25 13.64	12.08	14.87	12.53 10.26 8.06	5.92
205'800 -	206'399	17'150 -	17'199.95	95.28	95.55	21.70	16.23	13.84 11.53 9.31 7.15	5.07	19.84	18.35 16.84 15.29 13.69	12.13	14.92	12.59 10.31 8.12	5.98
206'400 -	206'999	17'200 -	17'249.95	95.56	95.82	21.73	16.28	13.89 11.58 9.37 7.20	5.12	19.87	18.39 16.89 15.34 13.75	12.18	14.97	12.64 10.37 8.17	6.04
207'000 -	207'599	17'250 -	17'299.95	95.83	96.10	21.76	16.33	13.94 11.63 9.42 7.26	5.18	19.90	18.43 16.92 15.38 13.79	12.23	15.01	12.69 10.42 8.23	6.10
207'600 -	208'199	17'300 -	17'349.95	96.11	96.38	21.79	16.38	13.99 11.68 9.47 7.32	5.24	19.93	18.46 16.96 15.43 13.84	12.28	15.06	12.75 10.47 8.29	6.16
208'200 -	208'799	17'350 -	17'399.95	96.39	96.66	21.83	16.43	14.04 11.74 9.53 7.38	5.30	19.96	18.50 17.00 15.47 13.89	12.33	15.12	12.81 10.53 8.35	6.22
208'800 -	209'399	17'400 -	17'449.95	96.67	96.93	21.86	16.48	14.09 11.80 9.58 7.43	5.35	19.99	18.53 17.04 15.52 13.94	12.38	15.17	12.86 10.58 8.40	6.27
209'400 -	209'999	17'450 -	17'499.95	96.94	97.21	21.90	16.52	14.14 11.85 9.64 7.49	5.41	20.02	18.57 17.08 15.56 13.99	12.43	15.22	12.91 10.64 8.46	6.33
210'000 -	210'599	17'500 -	17'549.95	97.22	97.49	21.93	16.57	14.20 11.91 9.70 7.55	5.47	20.05	18.60 17.12 15.60 14.04	12.48	15.28	12.97 10.70 8.52	6.39
210'600 -	211'199	17'550 -	17'599.95	97.50	97.77	21.97	16.62	14.24 11.96 9.75 7.61	5.53	20.09	18.64 17.16 15.65 14.09	12.54	15.33	13.02 10.75 8.57	6.45
211'200 -	211'799	17'600 -	17'649.95	97.78	98.05	22.00	16.67	14.29 12.02 9.80 7.66	5.59	20.12	18.67 17.20 15.69 14.14	12.58	15.38	13.07 10.81 8.63	6.51
211'800 -	212'399	17'650 -	17'699.95	98.06	98.32	22.03	16.71	14.34 12.07 9.86 7.72	5.65	20.14	18.71 17.24 15.73 14.18	12.63	15.42	13.12 10.86 8.68	6.56
212'400 -	212'999	17'700 -	17'749.95	98.33	98.60	22.07	16.76	14.39 12.13 9.91 7.78	5.71	20.17	18.74 17.27 15.77 14.23	12.68	15.48	13.18 10.92 8.74	6.63
213'000 -	213'599	17'750 -	17'799.95	98.61	98.88	22.10	16.81	14.44 12.19 9.97 7.84	5.77	20.21	18.78 17.32 15.82 14.28	12.73	15.53	13.23 10.98 8.80	6.68
213'600 -	214'199	17'800 -	17'849.95	98.89	99.16	22.13	16.85	14.49 12.24 10.02 7.89	5.82	20.24	18.81 17.35 15.86 14.33	12.78	15.58	13.28 11.03 8.85	6.74
214'200 -	214'799	17'850 -	17'899.95	99.17	99.43	22.16	16.90	14.54 12.30 10.08 7.95	5.88	20.26	18.84 17.39 15.90 14.37	12.83	15.63	13.34 11.10 8.91	6.80
214'800 -	215'399	17'900 -	17'949.95	99.44	99.71	22.19	16.94	14.59 12.35 10.13 8.01	5.94	20.30	18.88 17.43 15.95 14.42	12.88	15.68	13.39 11.15 8.97	6.86
215'400 -	215'999	17'950 -	17'999.95	99.72	99.99	22.22	16.99	14.63 12.40 10.19 8.06	6.00	20.32	18.91 17.47 15.99 14.47	12.92	15.72	13.44 11.21 9.02	6.92
216'000 -	216'599	18'000 -	18'049.95	100.00	100.27	22.26	17.04	14.69 12.46 10.25 8.12	6.06	20.35	18.94 17.50 16.03 14.51	12.97	15.78	13.49 11.27 9.08	6.98
216'600 -	217'199	18'050 -	18'099.95	100.28	100.55	22.29	17.08	14.74 12.51 10.30 8.18	6.11	20.38	18.97 17.54 16.07 14.56	13.02	15.82	13.54 11.32 9.13	7.04
217'200 -	217'799	18'100 -	18'149.95	100.56	100.82	22.32	17.12	14.79 12.56 10.36 8.23	6.17	20.41	19.01 17.58 16.11 14.61	13.07	15.87	13.59 11.38 9.19	7.09
217'800 -	218'399	18'150 -	18'199.95	100.83	101.10	22.35	17.17	14.84 12.61 10.41 8.28	6.23	20.44	19.04 17.61 16.15 14.65	13.11	15.92	13.64 11.43 9.25	7.15
218'400 -	218'999	18'200 -	18'249.95	101.11	101.38	22.38	17.22	14.89 12.67 10.47 8.34	6.28	20.47	19.07 17.65 16.19 14.70	13.16	15.97	13.69 11.49 9.31	7.21
219'000 -	219'599	18'250 -	18'299.95	101.39	101.66	22.41	17.26	14.94 12.72 10.53 8.40	6.34	20.50	19.11 17.69 16.24 14.74	13.21	16.01	13.74 11.55 9.36	7.27
219'600 -	220'199	18'300 -	18'349.95	101.67	101.93	22.44	17.30	14.99 12.77 10.59 8.46	6.40	20.53	19.14 17.72 16.28 14.79	13.25	16.06	13.79 11.60 9.42	7.32
220'200 -	220'799	18'350 -	18'399.95	101.94	102.21	22.48	17.35	15.04 12.83 10.65 8.51	6.46	20.55	19.17 17.76 16.32 14.83	13.30	16.11	13.84 11.66 9.48	7.38
220'800 -	221'399	18'400 -	18'449.95	102.22	102.49	22.51	17.39	15.09 12.88 10.70 8.57	6.52	20.58	19.20 17.79 16.35 14.88	13.34	16.15	13.89 11.71 9.54	7.44
221'400 -	221'999	18'450 -	18'499.95	102.50	102.77	22.53	17.43	15.14 12.93 10.76 8.62	6.57	20.61	19.24 17.83 16.40 14.92	13.40	16.20	13.93 11.76 9.59	7.50
222'000 -	222'599	18'500 -	18'549.95	102.78	103.05	22.56	17.47	15.19 12.98 10.81 8.68	6.63	20.64	19.27 17.87 16.44 14.97	13.45	16.24	13.98 11.82 9.65	7.55
222'600 -	223'199	18'550 -	18'599.95	103.06	103.32	22.60	17.52	15.24 13.03 10.87 8.74	6.69	20.66	19.30 17.90 16.48 15.01	13.49	16.29	14.03 11.87 9.72	7.62
223'200 -	223'799	18'600 -	18'649.95	103.33	103.60	22.62	17.56	15.29 13.08 10.93 8.79	6.75	20.70	19.33 17.94 16.52 15.06	13.55	16.34	14.08 11.92 9.77	7.67
223'800 -	224'399	18'650 -	18'699.95	103.61	103.88	22.65	17.60	15.33 13.13 10.98 8.85	6.81	20.72	19.36 17.97 16.56 15.10	13.59	16.38	14.12 11.98 9.83	7.73
224'400 -	224'999	18'700 -	18'749.95	103.89	104.16	22.69	17.64	15.38 13.18 11.04 8.91	6.87	20.75	19.39 18.01 16.59 15.14	13.64	16.43	14.17 12.03 9.89	7.79
225'000 -	225'599	18'750 -	18'799.95	104.17	104.43	22.72	17.68	15.43 13.23 11.09 8.97	6.92	20.78	19.43 18.05 16.64 15.19	13.69	16.47	14.22 12.08 9.95	7.84
225'600 -	226'199	18'800 -	18'849.95	104.44	104.71	22.75	17.72	15.48 13.28 11.15 9.02	6.98	20.80	19.45 18.08 16.67 15.23	13.74	16.52	14.27 12.13 10.01	7.90
226'200 -	226'799	18'850 -	18'899.95	104.72	104.99	22.78	17.76	15.52 13.32 11.20 9.08	7.03	20.83	19.48 18.11 16.71 15.27	13.78	16.56	14.32 12.18 10.06	7.96
226'800 -	227'399	18'900 -	18'949.95	105.00	105.27	22.82	17.81	15.57 13.38 11.26 9.14	7.09	20.86	19.51 18.15 16.75 15.31	13.83	16.61	14.37 12.24 10.12	8.02
227'400 -	227'999	18'950 -	18'999.95	105.28	105.55	22.85	17.85	15.62 13.42 11.31 9.20	7.15	20.89	19.55 18.18 16.79 15.36	13.88	16.65	14.42 12.29 10.18	8.08
228'000 -	228'599	19'000 -	19'049.95	105.56	105.82	22.89	17.89	15.66 13.47 11.36 9.26	7.21	20.91	19.58 18.22 16.83 15.40	13.92	16.69	14.47 12.34 10.23	8.13
228'600 -	229'199	19'050 -	19'099.95	105.83	106.10	22.92	17.93	15.71 13.52 11.42 9.32	7.27	20.94	19.61 18.25 16.86 15.44	13.97	16.74	14.52 12.39 10.29	8.20
229'200 -	229'799	19'100 -	19'149.95	106.11	106.38	22.96	17.97	15.76 13.57 11.47 9.38	7.32	20.97	19.64 18.29 16.90 15.48	14.02	16.78	14.57 12.44 10.35	8.25
229'800 -	230'399	19'150 -	19'199.95	106.39	106.66	22.99	18.01	15.80 13.61 11.52 9.43	7.38	20.99	19.67 18.32 16.94 15.52	14.06	16.82	14.62 12.49 10.40	8.31
Barème Impôt Source 2026 - République et Canton de Genève					- novembre 2025									Page 7

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
230'400 -	230'999	19'200 -	19'249.95	106.67	106.93	23.02	18.05	15.84 13.66 11.57 9.49	7.43	21.02	19.70 18.35 16.98 15.56	14.11	16.86	14.66 12.54 10.46	8.37
231'000 -	231'599	19'250 -	19'299.95	106.94	107.21	23.05	18.09	15.89 13.71 11.63 9.55	7.50	21.04	19.72 18.38 17.01 15.60	14.15	16.91	14.71 12.59 10.52	8.44
231'600 -	232'199	19'300 -	19'349.95	107.22	107.49	23.09	18.13	15.94 13.75 11.68 9.61	7.55	21.07	19.76 18.42 17.05 15.65	14.20	16.95	14.76 12.64 10.57	8.50
232'200 -	232'799	19'350 -	19'399.95	107.50	107.77	23.12	18.16	15.98 13.80 11.73 9.66	7.61	21.10	19.79 18.45 17.09 15.69	14.25	16.99	14.81 12.69 10.62	8.55
232'800 -	233'399	19'400 -	19'449.95	107.78	108.05	23.15	18.21	16.03 13.85 11.79 9.72	7.67	21.12	19.81 18.48 17.12 15.73	14.29	17.04	14.86 12.74 10.68	8.62
233'400 -	233'999	19'450 -	19'499.95	108.06	108.32	23.18	18.24	16.07 13.90 11.84 9.78	7.73	21.15	19.85 18.52 17.16 15.77	14.34	17.08	14.90 12.79 10.73	8.67
234'000 -	234'599	19'500 -	19'549.95	108.33	108.60	23.21	18.28	16.11 13.95 11.89 9.83	7.79	21.17	19.87 18.55 17.20 15.81	14.38	17.12	14.95 12.84 10.78	8.73
234'600 -	235'199	19'550 -	19'599.95	108.61	108.88	23.25	18.32	16.16 14.00 11.94 9.89	7.85	21.20	19.90 18.58 17.23 15.85	14.42	17.16	15.00 12.89 10.84	8.79
235'200 -	235'799	19'600 -	19'649.95	108.89	109.16	23.28	18.36	16.20 14.05 11.99 9.95	7.91	21.22	19.93 18.61 17.27 15.89	14.47	17.20	15.05 12.94 10.89	8.85
235'800 -	236'999	19'650 -	19'749.95	109.17	109.71	23.33	18.42	16.27 14.12 12.06 10.03	8.00	21.26	19.97 18.66 17.32 15.95	14.53	17.26	15.11 13.01 10.97	8.94
237'000 -	238'199	19'750 -	19'849.95	109.72	110.27	23.39	18.49	16.35 14.21 12.16 10.14	8.11	21.31	20.03 18.73 17.40 16.03	14.62	17.34	15.20 13.10 11.08	9.05
238'200 -	239'399	19'850 -	19'949.95	110.28	110.82	23.45	18.57	16.44 14.31 12.26 10.25	8.23	21.36	20.09 18.79 17.47 16.11	14.71	17.42	15.30 13.19 11.18	9.17
239'400 -	240'599	19'950 -	20'049.95	110.83	111.38	23.51	18.64	16.52 14.40 12.36 10.35	8.35	21.41	20.14 18.85 17.54 16.18	14.79	17.50	15.38 13.28 11.28	9.28
240'600 -	241'799	20'050 -	20'149.95	111.39	111.93	23.58	18.71	16.61 14.50 12.45 10.46	8.47	21.46	20.20 18.92 17.61 16.26	14.88	17.58	15.47 13.38 11.38	9.39
241'800 -	242'999	20'150 -	20'249.95	111.94	112.49	23.64	18.79	16.69 14.60 12.55 10.57	8.58	21.51	20.25 18.98 17.67 16.34	14.96	17.66	15.56 13.47 11.49	9.50
243'000 -	244'199	20'250 -	20'349.95	112.50	113.05	23.70	18.85	16.77 14.68 12.64 10.67	8.70	21.56	20.31 19.04 17.74 16.41	15.05	17.73	15.65 13.56 11.58	9.61
244'200 -	245'399	20'350 -	20'449.95	113.06	113.60	23.76	18.93	16.85 14.78 12.74 10.78	8.81	21.60	20.36 19.10 17.81 16.49	15.13	17.81	15.74 13.66 11.69	9.72
245'400 -	246'599	20'450 -	20'549.95	113.61	114.16	23.82	18.99	16.93 14.86 12.83 10.87	8.92	21.66	20.42 19.16 17.88 16.56	15.21	17.88	15.82 13.76 11.78	9.83
246'600 -	247'799	20'550 -	20'649.95	114.17	114.71	23.88	19.07	17.01 14.96 12.92 10.98	9.03	21.71	20.47 19.22 17.95 16.64	15.30	17.96	15.91 13.85 11.88	9.93
247'800 -	248'999	20'650 -	20'749.95	114.72	115.27	23.94	19.14	17.09 15.05 13.02 11.08	9.14	21.76	20.52 19.28 18.01 16.71	15.37	18.04	15.99 13.95 11.98	10.04
249'000 -	250'199	20'750 -	20'849.95	115.28	115.82	23.99	19.20	17.17 15.13 13.10 11.18	9.25	21.81	20.58 19.34 18.08 16.78	15.45	18.11	16.07 14.04 12.07	10.14
250'200 -	251'399	20'850 -	20'949.95	115.83	116.38	24.05	19.27	17.25 15.22 13.20 11.28	9.36	21.86	20.63 19.39 18.14 16.85	15.53	18.18	16.16 14.13 12.17	10.25
251'400 -	252'599	20'950 -	21'049.95	116.39	116.93	24.11	19.33	17.32 15.30 13.29 11.37	9.46	21.91	20.68 19.45 18.20 16.93	15.61	18.25	16.24 14.22 12.26	10.35
252'600 -	253'799	21'050 -	21'149.95	116.94	117.49	24.16	19.40	17.40 15.39 13.38 11.47	9.57	21.96	20.73 19.51 18.27 17.00	15.69	18.33	16.32 14.31 12.35	10.45
253'800 -	254'999	21'150 -	21'249.95	117.50	118.05	24.22	19.47	17.47 15.47 13.48 11.56	9.67	22.01	20.78 19.57 18.33 17.07	15.77	18.39	16.40 14.40 12.44	10.55
255'000 -	256'199	21'250 -	21'349.95	118.06	118.60	24.27	19.53	17.55 15.56 13.57 11.66	9.78	22.06	20.83 19.63 18.39 17.14	15.84	18.46	16.48 14.49 12.53	10.65
256'200 -	257'399	21'350 -	21'449.95	118.61	119.16	24.33	19.60	17.62 15.64 13.67 11.76	9.88	22.11	20.88 19.68 18.45 17.20	15.92	18.54	16.56 14.58 12.62	10.75
257'400 -	258'599	21'450 -	21'549.95	119.17	119.71	24.38	19.66	17.69 15.72 13.75 11.85	9.98	22.16	20.93 19.74 18.52 17.27	15.99	18.60	16.63 14.66 12.71	10.85
258'600 -	259'799	21'550 -	21'649.95	119.72	120.27	24.44	19.72	17.76 15.81 13.85 11.94	10.09	22.20	20.98 19.79 18.58 17.34	16.07	18.67	16.71 14.75 12.80	10.94
259'800 -	260'999	21'650 -	21'749.95	120.28	120.82	24.49	19.78	17.83 15.88 13.93 12.03	10.18	22.25	21.03 19.85 18.64 17.41	16.14	18.74	16.79 14.84 12.88	11.04
261'000 -	262'199	21'750 -	21'849.95	120.83	121.38	24.54	19.85	17.91 15.96 14.02 12.12	10.28	22.30	21.08 19.90 18.70 17.47	16.22	18.81	16.86 14.92 12.98	11.13
262'200 -	263'399	21'850 -	21'949.95	121.39	121.93	24.59	19.91	17.98 16.05 14.11 12.21	10.38	22.35	21.13 19.95 18.76 17.54	16.29	18.87	16.94 15.01 13.08	11.23
263'400 -	264'599	21'950 -	22'049.95	121.94	122.49	24.64	19.97	18.05 16.12 14.20 12.30	10.48	22.40	21.18 20.01 18.82 17.61	16.36	18.94	17.01 15.09 13.16	11.32
264'600 -	265'799	22'050 -	22'149.95	122.50	123.05	24.70	20.03	18.12 16.20 14.29 12.39	10.58	22.44	21.23 20.06 18.88 17.67	16.43	19.00	17.09 15.17 13.26	11.42
265'800 -	266'999	22'150 -	22'249.95	123.06	123.60	24.74	20.09	18.18 16.28 14.37 12.47	10.67	22.49	21.28 20.11 18.94 17.73	16.50	19.06	17.16 15.25 13.34	11.50
267'000 -	268'199	22'250 -	22'349.95	123.61	124.16	24.80	20.15	18.25 16.35 14.46 12.56	10.76	22.53	21.33 20.16 18.99 17.80	16.57	19.13	17.23 15.33 13.44	11.60
268'200 -	269'399	22'350 -	22'449.95	124.17	124.71	24.84	20.21	18.32 16.43 14.54 12.65	10.86	22.58	21.38 20.22 19.05 17.86	16.64	19.19	17.30 15.41 13.52	11.68
269'400 -	270'599	22'450 -	22'549.95	124.72	125.27	24.89	20.27	18.38 16.50 14.62 12.74	10.95	22.62	21.44 20.27 19.11 17.93	16.71	19.25	17.37 15.49 13.61	11.78
270'600 -	271'799	22'550 -	22'649.95	125.28	125.82	24.94	20.33	18.45 16.58 14.71 12.83	11.04	22.67	21.48 20.32 19.16 17.99	16.78	19.32	17.45 15.57 13.70	11.87
271'800 -	272'999	22'650 -	22'749.95	125.83	126.38	24.99	20.38	18.51 16.65 14.79 12.92	11.13	22.71	21.54 20.37 19.22 18.05	16.85	19.38	17.51 15.65 13.78	11.95
273'000 -	274'199	22'750 -	22'849.95	126.39	126.93	25.04	20.44	18.58 16.73 14.87 13.01	11.23	22.75	21.58 20.42 19.27 18.11	16.91	19.44	17.58 15.73 13.87	12.04
274'200 -	275'399	22'850 -	22'949.95	126.94	127.49	25.08	20.49	18.64 16.79 14.95 13.10	11.31	22.80	21.63 20.47 19.33 18.17	16.98	19.50	17.65 15.80 13.95	12.12
275'400 -	276'599	22'950 -	23'049.95	127.50	128.05	25.13	20.55	18.71 16.87 15.03 13.19	11.40	22.84	21.68 20.52 19.39 18.23	17.05	19.56	17.72 15.88 14.04	12.21
276'600 -	277'799	23'050 -	23'149.95	128.06	128.60	25.18	20.60	18.77 16.94 15.10 13.27	11.49	22.88	21.73 20.57 19.44 18.29	17.11	19.62	17.78 15.95 14.12	12.29
277'800 -	278'999	23'150 -	23'249.95	128.61	129.16	25.23	20.66	18.83 17.01 15.18 13.36	11.58	22.93	21.78 20.62 19.49 18.35	17.18	19.68	17.85 16.03 14.20	12.38
279'000 -	280'199	23'250 -	23'349.95	129.17	129.71	25.27	20.71	18.90 17.08 15.26 13.45	11.67	22.97	21.82 20.66 19.55 18.41	17.24	19.74	17.92 16.11 14.29	12.47
280'200 -	281'399	23'350 -	23'449.95	129.72	130.27	25.32	20.76	18.96 17.15 15.34 13.53	11.75	23.01	21.87 20.71 19.60 18.47	17.31	19.79	17.98 16.18 14.37	12.56
281'400 -	282'599	23'450 -	23'549.95	130.28	130.82	25.36	20.82	19.02 17.22 15.42 13.62	11.84	23.05	21.92 20.76 19.65 18.52	17.37	19.85	18.05 16.25 14.45	12.65
Barème Impôt Source 2026 - République et Canton de Genève					- novembre 2025									Page 8

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
282'600 -	283'799	23'550 -	23'649.95	130.83	131.38	25.41	20.87	19.08 17.28 15.49 13.70	11.92	23.09	21.96 20.82 19.70 18.58	17.44	19.91	18.11 16.32 14.53	12.73
283'800 -	284'999	23'650 -	23'749.95	131.39	131.93	25.45	20.92	19.14 17.35 15.57 13.78	12.00	23.14	22.01 20.87 19.76 18.64	17.50	19.97	18.18 16.39 14.61	12.82
285'000 -	286'199	23'750 -	23'849.95	131.94	132.49	25.50	20.98	19.20 17.42 15.64 13.86	12.09	23.17	22.06 20.92 19.81 18.70	17.56	20.02	18.24 16.47 14.69	12.91
286'200 -	287'399	23'850 -	23'949.95	132.50	133.05	25.54	21.03	19.26 17.49 15.71 13.94	12.17	23.22	22.10 20.97 19.86 18.75	17.62	20.08	18.30 16.53 14.76	12.99
287'400 -	288'599	23'950 -	24'049.95	133.06	133.60	25.58	21.08	19.32 17.55 15.79 14.03	12.26	23.25	22.15 21.02 19.91 18.81	17.68	20.13	18.37 16.61 14.84	13.08
288'600 -	289'799	24'050 -	24'149.95	133.61	134.16	25.62	21.13	19.37 17.62 15.86 14.10	12.35	23.30	22.19 21.07 19.96 18.86	17.74	20.18	18.43 16.67 14.92	13.16
289'800 -	290'999	24'150 -	24'249.95	134.17	134.71	25.67	21.18	19.43 17.68 15.93 14.18	12.44	23.34	22.24 21.12 20.01 18.92	17.81	20.24	18.49 16.74 14.99	13.24
291'000 -	292'199	24'250 -	24'349.95	134.72	135.27	25.71	21.23	19.49 17.74 16.00 14.26	12.52	23.37	22.28 21.17 20.06 18.97	17.86	20.29	18.55 16.81 15.07	13.32
292'200 -	293'399	24'350 -	24'449.95	135.28	135.82	25.75	21.28	19.54 17.81 16.07 14.34	12.61	23.41	22.33 21.22 20.11 19.03	17.93	20.35	18.61 16.88 15.14	13.41
293'400 -	294'599	24'450 -	24'549.95	135.83	136.38	25.80	21.33	19.60 17.87 16.15 14.42	12.69	23.45	22.37 21.26 20.16 19.08	17.98	20.40	18.67 16.95 15.22	13.49
294'600 -	295'799	24'550 -	24'649.95	136.39	136.93	25.83	21.38	19.65 17.93 16.21 14.49	12.77	23.49	22.41 21.31 20.21 19.14	18.04	20.45	18.73 17.01 15.29	13.57
295'800 -	296'999	24'650 -	24'749.95	136.94	137.49	25.88	21.43	19.71 18.00 16.28 14.57	12.86	23.53	22.45 21.36 20.25 19.19	18.10	20.50	18.79 17.08 15.36	13.65
297'000 -	298'199	24'750 -	24'849.95	137.50	138.05	25.91	21.47	19.76 18.06 16.35 14.64	12.94	23.57	22.50 21.41 20.30 19.24	18.16	20.55	18.85 17.14 15.43	13.73
298'200 -	299'399	24'850 -	24'949.95	138.06	138.60	25.96	21.52	19.82 18.12 16.42 14.72	13.02	23.61	22.54 21.46 20.36 19.29	18.22	20.61	18.91 17.21 15.51	13.81
299'400 -	300'599	24'950 -	25'049.95	138.61	139.16	26.00	21.57	19.88 18.18 16.49 14.80	13.10	23.64	22.58 21.50 20.41 19.34	18.27	20.66	18.97 17.27 15.58	13.89
300'600 -	301'799	25'050 -	25'149.95	139.17	139.71	26.03	21.61	19.93 18.24 16.55 14.87	13.18	23.68	22.62 21.55 20.46 19.40	18.33	20.71	19.02 17.33 15.65	13.96
301'800 -	302'999	25'150 -	25'249.95	139.72	140.27	26.08	21.66	19.98 18.30 16.62 14.94	13.26	23.72	22.66 21.59 20.51 19.45	18.38	20.76	19.08 17.40 15.72	14.04
303'000 -	304'199	25'250 -	25'349.95	140.28	140.82	26.11	21.70	20.03 18.36 16.69 15.01	13.34	23.75	22.70 21.64 20.56 19.50	18.44	20.81	19.13 17.46 15.79	14.11
304'200 -	305'399	25'350 -	25'449.95	140.83	141.38	26.15	21.75	20.09 18.42 16.75 15.09	13.42	23.79	22.74 21.68 20.61 19.55	18.49	20.86	19.19 17.52 15.86	14.19
305'400 -	306'599	25'450 -	25'549.95	141.39	141.93	26.19	21.79	20.13 18.47 16.82 15.16	13.50	23.83	22.79 21.73 20.66 19.60	18.55	20.90	19.24 17.58 15.92	14.26
306'600 -	307'799	25'550 -	25'649.95	141.94	142.49	26.23	21.84	20.19 18.53 16.88 15.23	13.57	23.86	22.83 21.78 20.71 19.65	18.60	20.95	19.30 17.65 15.99	14.34
307'800 -	308'999	25'650 -	25'749.95	142.50	143.05	26.27	21.89	20.24 18.59 16.95 15.30	13.65	23.90	22.87 21.82 20.76 19.70	18.66	21.00	19.36 17.71 16.06	14.42
309'000 -	310'199	25'750 -	25'849.95	143.06	143.60	26.30	21.93	20.29 18.65 17.01 15.37	13.73	23.93	22.91 21.86 20.81 19.75	18.71	21.05	19.41 17.77 16.13	14.49
310'200 -	311'399	25'850 -	25'949.95	143.61	144.16	26.34	21.98	20.34 18.71 17.07 15.44	13.80	23.97	22.94 21.91 20.85 19.79	18.76	21.10	19.46 17.83 16.19	14.56
311'400 -	312'599	25'950 -	26'049.95	144.17	144.71	26.38	22.02	20.39 18.76 17.13 15.50	13.88	24.00	22.98 21.95 20.90 19.84	18.82	21.14	19.51 17.89 16.26	14.63
312'600 -	313'799	26'050 -	26'149.95	144.72	145.27	26.41	22.07	20.44 18.82 17.20 15.57	13.95	24.04	23.03 22.00 20.95 19.89	18.87	21.19	19.57 17.95 16.32	14.70
313'800 -	314'999	26'150 -	26'249.95	145.28	145.82	26.45	22.12	20.49 18.87 17.25 15.64	14.02	24.07	23.06 22.04 21.00 19.94	18.92	21.23	19.62 18.00 16.39	14.77
315'000 -	316'199	26'250 -	26'349.95	145.83	146.38	26.49	22.17	20.54 18.93 17.32 15.71	14.10	24.11	23.10 22.08 21.04 19.99	18.97	21.28	19.67 18.06 16.45	14.84
316'200 -	317'399	26'350 -	26'449.95	146.39	146.93	26.52	22.21	20.59 18.98 17.38 15.78	14.17	24.14	23.14 22.12 21.09 20.04	19.02	21.33	19.72 18.12 16.52	14.92
317'400 -	318'599	26'450 -	26'549.95	146.94	147.49	26.56	22.26	20.63 19.03 17.44 15.84	14.24	24.18	23.18 22.16 21.14 20.09	19.08	21.37	19.77 18.18 16.58	14.98
318'600 -	319'799	26'550 -	26'649.95	147.50	148.05	26.59	22.31	20.68 19.09 17.50 15.91	14.32	24.21	23.21 22.20 21.18 20.14	19.12	21.42	19.83 18.23 16.64	15.05
319'800 -	320'999	26'650 -	26'749.95	148.06	148.60	26.63	22.35	20.73 19.14 17.56 15.97	14.38	24.24	23.25 22.25 21.23 20.19	19.18	21.46	19.87 18.29 16.70	15.12
321'000 -	322'199	26'750 -	26'849.95	148.61	149.16	26.66	22.40	20.77 19.19 17.62 16.04	14.46	24.28	23.29 22.29 21.27 20.24	19.23	21.51	19.93 18.35 16.77	15.19
322'200 -	323'399	26'850 -	26'949.95	149.17	149.71	26.70	22.44	20.82 19.25 17.68 16.10	14.53	24.31	23.33 22.33 21.32 20.29	19.27	21.56	19.98 18.40 16.83	15.26
323'400 -	324'599	26'950 -	27'049.95	149.72	150.27	26.73	22.49	20.87 19.30 17.73 16.16	14.60	24.34	23.36 22.37 21.36 20.34	19.32	21.61	20.02 18.46 16.89	15.32
324'600 -	325'799	27'050 -	27'149.95	150.28	150.82	26.77	22.53	20.91 19.35 17.79 16.23	14.67	24.37	23.40 22.41 21.41 20.39	19.37	21.66	20.07 18.51 16.95	15.39
325'800 -	326'999	27'150 -	27'249.95	150.83	151.38	26.80	22.57	20.96 19.40 17.84 16.29	14.73	24.41	23.44 22.45 21.45 20.44	19.42	21.70	20.12 18.56 17.01	15.45
327'000 -	328'199	27'250 -	27'349.95	151.39	151.93	26.83	22.62	21.00 19.45 17.90 16.35	14.80	24.44	23.47 22.49 21.50 20.49	19.47	21.75	20.17 18.62 17.07	15.52
328'200 -	329'399	27'350 -	27'449.95	151.94	152.49	26.86	22.66	21.05 19.50 17.96 16.41	14.87	24.47	23.51 22.53 21.54 20.53	19.52	21.79	20.22 18.67 17.13	15.58
329'400 -	330'599	27'450 -	27'549.95	152.50	153.05	26.90	22.70	21.10 19.55 18.01 16.47	14.94	24.50	23.54 22.57 21.58 20.58	19.57	21.84	20.27 18.73 17.19	15.65
330'600 -	331'799	27'550 -	27'649.95	153.06	153.60	26.93	22.75	21.15 19.60 18.07 16.54	15.00	24.53	23.58 22.61 21.62 20.62	19.61	21.89	20.31 18.78 17.25	15.71
331'800 -	332'999	27'650 -	27'749.95	153.61	154.16	26.97	22.79	21.20 19.65 18.12 16.60	15.07	24.57	23.61 22.65 21.67 20.67	19.66	21.93	20.36 18.83 17.30	15.77
333'000 -	334'199	27'750 -	27'849.95	154.17	154.71	27.00	22.83	21.25 19.70 18.18 16.66	15.13	24.59	23.65 22.68 21.71 20.72	19.71	21.98	20.41 18.88 17.36	15.84
334'200 -	335'399	27'850 -	27'949.95	154.72	155.27	27.03	22.87	21.29 19.75 18.23 16.71	15.20	24.63	23.68 22.72 21.75 20.77	19.76	22.02	20.45 18.93 17.42	15.90
335'400 -	336'599	27'950 -	28'049.95	155.28	155.82	27.07	22.92	21.34 19.80 18.29 16.78	15.26	24.66	23.72 22.76 21.80 20.81	19.81	22.07	20.50 18.99 17.47	15.96
336'600 -	337'799	28'050 -	28'149.95	155.83	156.38	27.10	22.96	21.39 19.85 18.34 16.84	15.33	24.69	23.75 22.80 21.84 20.86	19.86	22.11	20.55 19.04 17.53	16.03
337'800 -	338'999	28'150 -	28'249.95	156.39	156.93	27.13	23.00	21.43 19.89 18.39 16.89	15.39	24.72	23.79 22.84 21.88 20.90	19.91	22.16	20.59 19.09 17.59	16.09
339'000 -	340'199	28'250 -	28'349.95	156.94	157.49	27.16	23.04	21.48 19.94 18.45 16.95	15.46	24.75	23.82 22.87 21.92 20.95	19.96	22.20	20.64 19.14 17.64	16.15
Barème Impôt Source 2026 - République et Canton de Genève					- novembre 2025									Page 9

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
340'200 -	341'399	28'350 -	28'449.95	157.50	158.05	27.19	23.08	21.52 19.99 18.50 17.01	15.52	24.78	23.85 22.91 21.96 20.99	20.01	22.24	20.69 19.19 17.70	16.21
341'400 -	342'599	28'450 -	28'549.95	158.06	158.60	27.23	23.12	21.57 20.04 18.55 17.07	15.58	24.81	23.88 22.95 22.00 21.03	20.05	22.29	20.74 19.24 17.75	16.27
342'600 -	343'799	28'550 -	28'649.95	158.61	159.16	27.26	23.16	21.61 20.08 18.60 17.12	15.64	24.84	23.92 22.99 22.04 21.08	20.10	22.33	20.78 19.28 17.80	16.32
343'800 -	344'999	28'650 -	28'749.95	159.17	159.71	27.29	23.20	21.66 20.13 18.65 17.18	15.70	24.87	23.95 23.02 22.08 21.13	20.15	22.37	20.83 19.33 17.86	16.39
345'000 -	346'199	28'750 -	28'849.95	159.72	160.27	27.32	23.24	21.71 20.17 18.70 17.24	15.77	24.90	23.98 23.06 22.12 21.17	20.20	22.42	20.88 19.38 17.92	16.45
346'200 -	347'399	28'850 -	28'949.95	160.28	160.82	27.35	23.28	21.75 20.22 18.75 17.29	15.82	24.93	24.02 23.10 22.16 21.21	20.25	22.46	20.93 19.43 17.97	16.50
347'400 -	348'599	28'950 -	29'049.95	160.83	161.38	27.38	23.32	21.79 20.27 18.80 17.35	15.89	24.96	24.05 23.13 22.20 21.25	20.29	22.50	20.98 19.48 18.02	16.56
348'600 -	349'799	29'050 -	29'149.95	161.39	161.93	27.41	23.35	21.84 20.32 18.85 17.40	15.94	25.00	24.08 23.17 22.24 21.30	20.34	22.54	21.02 19.53 18.07	16.62
349'800 -	350'999	29'150 -	29'249.95	161.94	162.49	27.45	23.39	21.88 20.37 18.90 17.45	16.00	25.03	24.11 23.20 22.28 21.34	20.39	22.58	21.07 19.57 18.12	16.67
351'000 -	352'199	29'250 -	29'349.95	162.50	163.05	27.48	23.43	21.92 20.42 18.95 17.51	16.06	25.06	24.14 23.24 22.32 21.38	20.43	22.62	21.11 19.62 18.17	16.73
352'200 -	353'399	29'350 -	29'449.95	163.06	163.60	27.52	23.47	21.97 20.47 19.00 17.56	16.12	25.09	24.18 23.27 22.36 21.42	20.48	22.66	21.16 19.67 18.23	16.79
353'400 -	354'599	29'450 -	29'549.95	163.61	164.16	27.55	23.51	22.01 20.51 19.05 17.62	16.18	25.12	24.21 23.30 22.39 21.46	20.52	22.70	21.21 19.71 18.28	16.84
354'600 -	355'799	29'550 -	29'649.95	164.17	164.71	27.58	23.54	22.05 20.56 19.10 17.67	16.24	25.15	24.24 23.34 22.43 21.51	20.57	22.74	21.25 19.76 18.33	16.90
355'800 -	356'999	29'650 -	29'749.95	164.72	165.27	27.62	23.58	22.09 20.61 19.15 17.72	16.30	25.18	24.27 23.37 22.47 21.55	20.61	22.78	21.30 19.81 18.38	16.95
357'000 -	358'199	29'750 -	29'849.95	165.28	165.82	27.65	23.61	22.13 20.65 19.19 17.77	16.35	25.21	24.30 23.41 22.50 21.59	20.66	22.82	21.34 19.86 18.43	17.01
358'200 -	359'399	29'850 -	29'949.95	165.83	166.38	27.68	23.65	22.18 20.70 19.24 17.82	16.41	25.24	24.33 23.44 22.54 21.63	20.70	22.86	21.38 19.91 18.48	17.06
359'400 -	360'599	29'950 -	30'049.95	166.39	166.93	27.72	23.69	22.22 20.75 19.29 17.88	16.47	25.27	24.36 23.48 22.58 21.67	20.74	22.90	21.43 19.96 18.53	17.12
360'600 -	361'799	30'050 -	30'149.95	166.94	167.49	27.75	23.72	22.26 20.79 19.33 17.93	16.52	25.30	24.39 23.51 22.62 21.71	20.79	22.94	21.47 20.00 18.58	17.17
361'800 -	362'999	30'150 -	30'249.95	167.50	168.05	27.78	23.76	22.30 20.84 19.38 17.98	16.58	25.33	24.42 23.54 22.65 21.75	20.83	22.98	21.51 20.05 18.63	17.23
363'000 -	364'199	30'250 -	30'349.95	168.06	168.60	27.81	23.79	22.34 20.88 19.43 18.03	16.63	25.36	24.46 23.58 22.69 21.79	20.87	23.01	21.56 20.10 18.67	17.28
364'200 -	365'399	30'350 -	30'449.95	168.61	169.16	27.84	23.83	22.38 20.93 19.48 18.08	16.69	25.39	24.49 23.61 22.73 21.83	20.92	23.05	21.60 20.15 18.72	17.33
365'400 -	366'599	30'450 -	30'549.95	169.17	169.71	27.87	23.86	22.42 20.97 19.52 18.13	16.74	25.42	24.52 23.64 22.76 21.87	20.96	23.09	21.64 20.19 18.77	17.38
366'600 -	367'799	30'550 -	30'649.95	169.72	170.27	27.91	23.90	22.46 21.02 19.57 18.18	16.79	25.45	24.55 23.67 22.80 21.91	21.00	23.13	21.68 20.24 18.82	17.43
367'800 -	368'999	30'650 -	30'749.95	170.28	170.82	27.94	23.94	22.50 21.06 19.62 18.23	16.85	25.47	24.58 23.71 22.83 21.94	21.04	23.16	21.73 20.29 18.87	17.49
369'000 -	370'199	30'750 -	30'849.95	170.83	171.38	27.97	23.97	22.54 21.10 19.67 18.27	16.90	25.50	24.62 23.74 22.87 21.98	21.09	23.20	21.77 20.33 18.91	17.54
370'200 -	371'399	30'850 -	30'949.95	171.39	171.93	28.00	24.00	22.58 21.15 19.72 18.32	16.95	25.53	24.65 23.77 22.90 22.02	21.13	23.24	21.81 20.38 18.96	17.59
371'400 -	372'599	30'950 -	31'049.95	171.94	172.49	28.03	24.04	22.61 21.19 19.77 18.37	17.01	25.56	24.68 23.80 22.94 22.06	21.17	23.27	21.85 20.42 19.00	17.64
372'600 -	373'799	31'050 -	31'149.95	172.50	173.05	28.06	24.07	22.65 21.23 19.81 18.42	17.06	25.59	24.71 23.83 22.97 22.10	21.21	23.31	21.89 20.47 19.05	17.69
373'800 -	374'999	31'150 -	31'249.95	173.06	173.60	28.09	24.11	22.69 21.28 19.86 18.47	17.11	25.62	24.74 23.86 23.00 22.13	21.25	23.35	21.93 20.52 19.10	17.74
375'000 -	376'199	31'250 -	31'349.95	173.61	174.16	28.12	24.14	22.73 21.32 19.91 18.51	17.16	25.64	24.77 23.90 23.04 22.17	21.29	23.38	21.97 20.56 19.15	17.79
376'200 -	377'399	31'350 -	31'449.95	174.17	174.71	28.15	24.17	22.77 21.36 19.96 18.56	17.22	25.67	24.80 23.93 23.07 22.21	21.33	23.42	22.01 20.61 19.20	17.84
377'400 -	378'599	31'450 -	31'549.95	174.72	175.27	28.18	24.20	22.80 21.40 20.00 18.61	17.26	25.70	24.83 23.96 23.11 22.25	21.37	23.45	22.05 20.65 19.25	17.89
378'600 -	379'799	31'550 -	31'649.95	175.28	175.82	28.21	24.24	22.84 21.44 20.05 18.66	17.32	25.72	24.86 23.99 23.14 22.28	21.41	23.49	22.09 20.69 19.30	17.94
379'800 -	380'999	31'650 -	31'749.95	175.83	176.38	28.24	24.27	22.87 21.48 20.09 18.70	17.36	25.75	24.89 24.02 23.17 22.32	21.45	23.52	22.13 20.73 19.34	17.98
381'000 -	382'199	31'750 -	31'849.95	176.39	176.93	28.27	24.30	22.91 21.53 20.14 18.75	17.42	25.78	24.92 24.05 23.21 22.36	21.49	23.55	22.17 20.78 19.39	18.03
382'200 -	383'399	31'850 -	31'949.95	176.94	177.49	28.30	24.33	22.95 21.57 20.18 18.80	17.47	25.81	24.95 24.08 23.24 22.39	21.53	23.59	22.21 20.82 19.44	18.08
383'400 -	384'599	31'950 -	32'049.95	177.50	178.05	28.32	24.36	22.98 21.61 20.23 18.85	17.51	25.83	24.98 24.12 23.27 22.43	21.57	23.62	22.24 20.86 19.49	18.13
384'600 -	385'799	32'050 -	32'149.95	178.06	178.60	28.35	24.40	23.02 21.65 20.27 18.90	17.57	25.86	25.01 24.15 23.30 22.46	21.60	23.66	22.28 20.91 19.53	18.18
385'800 -	386'999	32'150 -	32'249.95	178.61	179.16	28.38	24.43	23.06 21.69 20.31 18.94	17.61	25.89	25.04 24.18 23.34 22.50	21.64	23.69	22.32 20.95 19.58	18.22
387'000 -	388'199	32'250 -	32'349.95	179.17	179.71	28.41	24.46	23.09 21.73 20.36 18.99	17.66	25.91	25.07 24.22 23.37 22.53	21.68	23.72	22.36 20.99 19.63	18.27
388'200 -	389'399	32'350 -	32'449.95	179.72	180.27	28.44	24.49	23.13 21.76 20.40 19.04	17.71	25.94	25.10 24.25 23.40 22.57	21.72	23.76	22.39 21.03 19.67	18.31
389'400 -	390'599	32'450 -	32'549.95	180.28	180.82	28.46	24.52	23.16 21.80 20.45 19.09	17.76	25.96	25.13 24.28 23.43 22.60	21.76	23.79	22.43 21.07 19.72	18.36
390'600 -	391'799	32'550 -	32'649.95	180.83	181.38	28.49	24.55	23.20 21.84 20.49 19.14	17.81	25.99	25.15 24.31 23.46 22.64	21.79	23.82	22.47 21.12 19.76	18.41
391'800 -	392'999	32'650 -	32'749.95	181.39	181.93	28.52	24.58	23.23 21.88 20.53 19.18	17.85	26.02	25.18 24.34 23.50 22.67	21.83	23.86	22.51 21.16 19.81	18.46
393'000 -	394'199	32'750 -	32'849.95	181.94	182.49	28.55	24.61	23.27 21.92 20.58 19.23	17.90	26.04	25.21 24.37 23.53 22.70	21.87	23.89	22.54 21.20 19.85	18.51
394'200 -	395'399	32'850 -	32'949.95	182.50	183.05	28.57	24.64	23.30 21.96 20.62 19.28	17.95	26.07	25.24 24.40 23.56 22.74	21.91	23.92	22.58 21.24 19.90	18.55
395'400 -	396'599	32'950 -	33'049.95	183.06	183.60	28.60	24.67	23.33 22.00 20.66 19.32	17.99	26.09	25.27 24.43 23.59 22.77	21.94	23.95	22.62 21.28 19.94	18.60
396'600 -	397'799	33'050 -	33'149.95	183.61	184.16	28.63	24.70	23.37 22.04 20.70 19.37	18.04	26.12	25.29 24.46 23.62 22.81	21.98	23.99	22.65 21.32 19.99	18.65
Barème Impôt Source 2026 - République et Canton de Genève					- novembre 2025									Page 10

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
397'800 -	398'999	33'150 -	33'249.95	184.17	184.71	28.65	24.73	23.40 22.07 20.74 19.41	18.08	26.14	25.32 24.49 23.66 22.84	22.02	24.02	22.69 21.36 20.03	18.70
399'000 -	400'199	33'250 -	33'349.95	184.72	185.27	28.68	24.76	23.44 22.11 20.79 19.46	18.14	26.17	25.35 24.52 23.69 22.87	22.05	24.05	22.72 21.40 20.07	18.75
400'200 -	401'399	33'350 -	33'449.95	185.28	185.82	28.71	24.79	23.47 22.15 20.82 19.50	18.18	26.19	25.38 24.55 23.72 22.91	22.09	24.08	22.76 21.44 20.11	18.79
401'400 -	402'599	33'450 -	33'549.95	185.83	186.38	28.73	24.82	23.50 22.18 20.87 19.55	18.23	26.22	25.41 24.59 23.75 22.94	22.12	24.11	22.79 21.48 20.16	18.84
402'600 -	403'799	33'550 -	33'649.95	186.39	186.93	28.76	24.85	23.53 22.22 20.91 19.59	18.28	26.24	25.43 24.61 23.79 22.97	22.16	24.14	22.83 21.51 20.20	18.89
403'800 -	404'999	33'650 -	33'749.95	186.94	187.49	28.78	24.88	23.57 22.26 20.95 19.64	18.33	26.27	25.46 24.64 23.82 23.00	22.19	24.17	22.86 21.55 20.24	18.93
405'000 -	406'199	33'750 -	33'849.95	187.50	188.05	28.81	24.91	23.60 22.29 20.99 19.68	18.38	26.29	25.48 24.67 23.85 23.04	22.23	24.20	22.90 21.59 20.29	18.98
406'200 -	407'399	33'850 -	33'949.95	188.06	188.60	28.83	24.93	23.63 22.33 21.03 19.73	18.42	26.32	25.51 24.70 23.88 23.07	22.26	24.23	22.93 21.63 20.33	19.03
407'400 -	408'599	33'950 -	34'049.95	188.61	189.16	28.86	24.96	23.66 22.37 21.07 19.77	18.47	26.34	25.54 24.73 23.91 23.10	22.30	24.26	22.97 21.67 20.37	19.07
408'600 -	409'799	34'050 -	34'149.95	189.17	189.71	28.88	24.99	23.69 22.40 21.11 19.81	18.52	26.37	25.56 24.76 23.94 23.13	22.33	24.29	23.00 21.70 20.41	19.12
409'800 -	410'999	34'150 -	34'249.95	189.72	190.27	28.91	25.02	23.73 22.44 21.15 19.86	18.57	26.40	25.59 24.79 23.98 23.16	22.37	24.32	23.03 21.74 20.45	19.16
411'000 -	412'199	34'250 -	34'349.95	190.28	190.82	28.93	25.05	23.76 22.47 21.18 19.90	18.61	26.42	25.62 24.82 24.01 23.19	22.40	24.35	23.06 21.78 20.49	19.21
412'200 -	413'399	34'350 -	34'449.95	190.83	191.38	28.96	25.08	23.79 22.51 21.22 19.94	18.66	26.44	25.64 24.85 24.04 23.23	22.44	24.38	23.10 21.82 20.53	19.25
413'400 -	414'599	34'450 -	34'549.95	191.39	191.93	28.99	25.11	23.82 22.54 21.26 19.98	18.70	26.47	25.67 24.87 24.07 23.26	22.47	24.41	23.13 21.85 20.58	19.30
414'600 -	415'799	34'550 -	34'649.95	191.94	192.49	29.01	25.14	23.85 22.57 21.30 20.02	18.75	26.49	25.70 24.90 24.10 23.29	22.50	24.44	23.16 21.89 20.61	19.34
415'800 -	416'999	34'650 -	34'749.95	192.50	193.05	29.03	25.17	23.88 22.61 21.34 20.07	18.80	26.51	25.72 24.93 24.13 23.32	22.53	24.47	23.20 21.93 20.66	19.38
417'000 -	418'199	34'750 -	34'849.95	193.06	193.60	29.06	25.20	23.91 22.64 21.37 20.11	18.84	26.54	25.75 24.96 24.16 23.35	22.57	24.50	23.23 21.96 20.69	19.43
418'200 -	419'399	34'850 -	34'949.95	193.61	194.16	29.08	25.23	23.94 22.68 21.41 20.15	18.89	26.56	25.77 24.99 24.19 23.39	22.60	24.53	23.26 22.00 20.73	19.47
419'400 -	420'599	34'950 -	35'049.95	194.17	194.71	29.11	25.26	23.97 22.71 21.45 20.19	18.93	26.58	25.80 25.01 24.22 23.42	22.63	24.56	23.30 22.04 20.77	19.51
420'600 -	421'799	35'050 -	35'149.95	194.72	195.27	29.13	25.28	24.00 22.75 21.49 20.23	18.97	26.61	25.83 25.04 24.25 23.45	22.67	24.59	23.33 22.07 20.81	19.55
421'800 -	422'999	35'150 -	35'249.95	195.28	195.82	29.15	25.31	24.03 22.78 21.53 20.27	19.02	26.63	25.85 25.07 24.28 23.48	22.70	24.62	23.36 22.11 20.85	19.60
423'000 -	424'199	35'250 -	35'349.95	195.83	196.38	29.18	25.34	24.06 22.81 21.56 20.31	19.06	26.65	25.88 25.09 24.31 23.52	22.73	24.65	23.39 22.14 20.89	19.64
424'200 -	425'399	35'350 -	35'449.95	196.39	196.93	29.20	25.37	24.09 22.85 21.60 20.35	19.11	26.68	25.90 25.12 24.34 23.55	22.76	24.68	23.42 22.18 20.93	19.68
425'400 -	426'599	35'450 -	35'549.95	196.94	197.49	29.22	25.40	24.12 22.88 21.63 20.39	19.15	26.70	25.93 25.15 24.37 23.58	22.79	24.71	23.45 22.21 20.97	19.72
426'600 -	427'799	35'550 -	35'649.95	197.50	198.05	29.25	25.43	24.15 22.91 21.67 20.43	19.19	26.72	25.95 25.18 24.40 23.61	22.83	24.74	23.48 22.24 21.00	19.77
427'800 -	428'999	35'650 -	35'749.95	198.06	198.60	29.27	25.46	24.18 22.94 21.71 20.47	19.24	26.74	25.98 25.20 24.43 23.64	22.86	24.77	23.52 22.28 21.04	19.81
429'000 -	430'199	35'750 -	35'849.95	198.61	199.16	29.29	25.48	24.21 22.97 21.74 20.51	19.28	26.77	26.00 25.23 24.46 23.68	22.89	24.80	23.54 22.31 21.08	19.85
430'200 -	431'399	35'850 -	35'949.95	199.17	199.71	29.32	25.51	24.24 23.01 21.78 20.55	19.32	26.79	26.03 25.25 24.48 23.70	22.92	24.83	23.58 22.35 21.12	19.89
431'400 -	432'599	35'950 -	36'049.95	199.72	200.27	29.34	25.54	24.27 23.04 21.81 20.59	19.36	26.81	26.05 25.28 24.51 23.74	22.95	24.86	23.61 22.38 21.15	19.93
432'600 -	433'799	36'050 -	36'149.95	200.28	200.82	29.36	25.57	24.31 23.07 21.85 20.63	19.40	26.84	26.08 25.31 24.54 23.77	22.98	24.89	23.64 22.41 21.19	19.97
433'800 -	434'999	36'150 -	36'249.95	200.83	201.38	29.38	25.59	24.34 23.10 21.89 20.67	19.45	26.86	26.10 25.33 24.57 23.80	23.02	24.92	23.67 22.45 21.23	20.01
435'000 -	436'199	36'250 -	36'349.95	201.39	201.93	29.40	25.62	24.37 23.13 21.92 20.70	19.49	26.88	26.12 25.36 24.60 23.83	23.05	24.95	23.70 22.48 21.27	20.05
436'200 -	437'399	36'350 -	36'449.95	201.94	202.49	29.43	25.65	24.40 23.17 21.95 20.74	19.53	26.90	26.15 25.39 24.63 23.86	23.08	24.98	23.73 22.51 21.30	20.09
437'400 -	438'599	36'450 -	36'549.95	202.50	203.05	29.45	25.67	24.43 23.20 21.99 20.78	19.57	26.92	26.17 25.41 24.65 23.89	23.12	25.00	23.76 22.55 21.34	20.13
438'600 -	439'799	36'550 -	36'649.95	203.06	203.60	29.47	25.70	24.46 23.23 22.02 20.82	19.61	26.94	26.19 25.44 24.68 23.92	23.15	25.03	23.79 22.58 21.37	20.17
439'800 -	440'999	36'650 -	36'749.95	203.61	204.16	29.49	25.73	24.49 23.26 22.05 20.85	19.65	26.97	26.22 25.47 24.71 23.95	23.18	25.06	23.82 22.61 21.41	20.21
441'000 -	442'199	36'750 -	36'849.95	204.17	204.71	29.51	25.75	24.52 23.29 22.09 20.89	19.69	26.99	26.24 25.49 24.74 23.98	23.21	25.09	23.85 22.64 21.45	20.25
442'200 -	443'399	36'850 -	36'949.95	204.72	205.27	29.54	25.78	24.55 23.32 22.12 20.93	19.73	27.01	26.27 25.52 24.76 24.01	23.24	25.12	23.89 22.68 21.48	20.29
443'400 -	444'599	36'950 -	37'049.95	205.28	205.82	29.56	25.81	24.58 23.35 22.16 20.96	19.77	27.03	26.29 25.54 24.79 24.04	23.28	25.14	23.91 22.71 21.52	20.32
444'600 -	445'799	37'050 -	37'149.95	205.83	206.38	29.58	25.83	24.61 23.38 22.19 21.00	19.81	27.05	26.31 25.57 24.82 24.07	23.31	25.17	23.95 22.74 21.55	20.36
445'800 -	446'999	37'150 -	37'249.95	206.39	206.93	29.60	25.86	24.63 23.41 22.22 21.04	19.85	27.07	26.34 25.59 24.84 24.10	23.34	25.20	23.98 22.77 21.58	20.40
447'000 -	448'199	37'250 -	37'349.95	206.94	207.49	29.62	25.88	24.66 23.44 22.26 21.07	19.89	27.09	26.36 25.62 24.87 24.13	23.37	25.23	24.01 22.80 21.62	20.44
448'200 -	449'399	37'350 -	37'449.95	207.50	208.05	29.64	25.91	24.69 23.47 22.29 21.11	19.93	27.11	26.38 25.64 24.90 24.15	23.40	25.25	24.04 22.83 21.65	20.47
449'400 -	450'599	37'450 -	37'549.95	208.06	208.60	29.66	25.93	24.72 23.51 22.32 21.14	19.97	27.14	26.41 25.67 24.93 24.18	23.43	25.28	24.07 22.87 21.69	20.51
450'600 -	451'799	37'550 -	37'649.95	208.61	209.16	29.68	25.96	24.75 23.54 22.35 21.18	20.01	27.15	26.43 25.69 24.95 24.21	23.46	25.31	24.10 22.90 21.72	20.55
451'800 -	452'999	37'650 -	37'749.95	209.17	209.71	29.70	25.98	24.78 23.57 22.39 21.22	20.04	27.18	26.45 25.72 24.98 24.24	23.49	25.33	24.13 22.93 21.76	20.59
453'000 -	454'199	37'750 -	37'849.95	209.72	210.27	29.72	26.01	24.81 23.60 22.42 21.25	20.08	27.19	26.47 25.74 25.00 24.27	23.52	25.36	24.16 22.96 21.79	20.62
454'200 -	455'399	37'850 -	37'949.95	210.28	210.82	29.74	26.03	24.83 23.63 22.45 21.28	20.12	27.22	26.50 25.77 25.03 24.30	23.55	25.39	24.19 22.99 21.82	20.66
Barème Impôt Source 2026 - République et Canton de Genève					- novembre 2025									Page 11

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
455'400 -	456'599	37'950 -	38'049.95	210.83	211.38	29.76	26.06	24.86 23.67 22.48 21.32	20.16	27.24	26.52 25.79 25.06 24.32	23.59	25.42	24.22 23.02 21.86	20.70
456'600 -	457'799	38'050 -	38'149.95	211.39	211.93	29.79	26.08	24.89 23.70 22.51 21.36	20.20	27.26	26.54 25.82 25.08 24.35	23.61	25.44	24.25 23.06 21.89	20.73
457'800 -	458'999	38'150 -	38'249.95	211.94	212.49	29.80	26.11	24.92 23.73 22.54 21.39	20.23	27.28	26.56 25.84 25.11 24.38	23.64	25.47	24.28 23.09 21.92	20.77
459'000 -	460'199	38'250 -	38'349.95	212.50	213.05	29.83	26.13	24.95 23.76 22.58 21.42	20.27	27.30	26.58 25.86 25.14 24.41	23.67	25.49	24.31 23.12 21.96	20.81
460'200 -	461'399	38'350 -	38'449.95	213.06	213.60	29.84	26.16	24.97 23.79 22.61 21.46	20.31	27.32	26.61 25.89 25.16 24.43	23.70	25.52	24.33 23.15 21.99	20.84
461'400 -	462'599	38'450 -	38'549.95	213.61	214.16	29.86	26.18	25.00 23.82 22.64 21.49	20.35	27.34	26.63 25.91 25.19 24.46	23.73	25.55	24.36 23.18 22.02	20.88
462'600 -	463'799	38'550 -	38'649.95	214.17	214.71	29.88	26.20	25.02 23.85 22.67 21.52	20.38	27.36	26.65 25.94 25.22 24.49	23.76	25.57	24.39 23.21 22.05	20.91
463'800 -	464'999	38'650 -	38'749.95	214.72	215.27	29.90	26.23	25.05 23.88 22.70 21.56	20.42	27.38	26.67 25.96 25.24 24.52	23.79	25.60	24.42 23.25 22.09	20.95
465'000 -	466'199	38'750 -	38'849.95	215.28	215.82	29.92	26.26	25.08 23.91 22.74 21.59	20.46	27.39	26.69 25.98 25.27 24.54	23.82	25.62	24.45 23.28 22.12	20.98
466'200 -	467'399	38'850 -	38'949.95	215.83	216.38	29.94	26.28	25.11 23.94 22.77 21.63	20.49	27.41	26.71 26.01 25.29 24.57	23.85	25.65	24.48 23.31 22.15	21.02
467'400 -	468'599	38'950 -	39'049.95	216.39	216.93	29.96	26.30	25.13 23.97 22.80 21.66	20.53	27.43	26.73 26.03 25.32 24.60	23.88	25.67	24.51 23.34 22.18	21.05
468'600 -	469'799	39'050 -	39'149.95	216.94	217.49	29.98	26.33	25.16 24.00 22.83 21.69	20.56	27.45	26.76 26.05 25.34 24.62	23.91	25.70	24.53 23.37 22.21	21.08
469'800 -	470'999	39'150 -	39'249.95	217.50	218.05	30.00	26.35	25.19 24.03 22.87 21.72	20.60	27.47	26.78 26.08 25.37 24.65	23.94	25.72	24.56 23.40 22.25	21.12
471'000 -	472'199	39'250 -	39'349.95	218.06	218.60	30.02	26.38	25.21 24.06 22.90 21.76	20.64	27.49	26.80 26.10 25.39 24.68	23.96	25.75	24.59 23.43 22.28	21.15
472'200 -	473'399	39'350 -	39'449.95	218.61	219.16	30.04	26.40	25.24 24.08 22.93 21.79	20.67	27.51	26.82 26.12 25.42 24.71	23.99	25.77	24.62 23.46 22.31	21.19
473'400 -	474'599	39'450 -	39'549.95	219.17	219.71	30.06	26.42	25.26 24.11 22.96 21.82	20.71	27.53	26.84 26.14 25.44 24.73	24.02	25.80	24.64 23.49 22.34	21.22
474'600 -	475'799	39'550 -	39'649.95	219.72	220.27	30.07	26.45	25.29 24.14 22.99 21.85	20.74	27.55	26.86 26.17 25.47 24.76	24.05	25.82	24.67 23.52 22.37	21.25
475'800 -	476'999	39'650 -	39'749.95	220.28	220.82	30.09	26.47	25.31 24.17 23.02 21.89	20.77	27.57	26.88 26.19 25.49 24.78	24.07	25.85	24.70 23.55 22.41	21.29
477'000 -	478'199	39'750 -	39'849.95	220.83	221.38	30.11	26.49	25.34 24.20 23.05 21.92	20.81	27.58	26.90 26.21 25.51 24.81	24.10	25.87	24.72 23.58 22.44	21.32
478'200 -	479'399	39'850 -	39'949.95	221.39	221.93	30.13	26.52	25.37 24.23 23.09 21.95	20.84	27.60	26.92 26.23 25.54 24.84	24.13	25.90	24.75 23.61 22.47	21.35
479'400 -	480'599	39'950 -	40'049.95	221.94	222.49	30.15	26.54	25.39 24.25 23.12 21.98	20.88	27.62	26.94 26.26 25.56 24.86	24.16	25.92	24.78 23.64 22.51	21.39
480'600 -	481'799	40'050 -	40'149.95	222.50	223.05	30.17	26.56	25.42 24.28 23.15 22.01	20.91	27.64	26.96 26.28 25.59 24.89	24.18	25.95	24.80 23.67 22.54	21.42
481'800 -	482'999	40'150 -	40'249.95	223.06	223.60	30.19	26.59	25.44 24.31 23.18 22.05	20.95	27.66	26.98 26.30 25.61 24.91	24.21	25.97	24.83 23.70 22.57	21.45
483'000 -	484'199	40'250 -	40'349.95	223.61	224.16	30.20	26.61	25.47 24.34 23.21 22.08	20.98	27.68	27.00 26.32 25.63 24.94	24.24	25.99	24.86 23.73 22.60	21.48
484'200 -	485'399	40'350 -	40'449.95	224.17	224.71	30.22	26.63	25.49 24.36 23.24 22.11	21.01	27.70	27.02 26.34 25.66 24.97	24.27	26.02	24.88 23.76 22.63	21.52
485'400 -	486'599	40'450 -	40'549.95	224.72	225.27	30.24	26.65	25.52 24.39 23.27 22.14	21.04	27.71	27.04 26.36 25.68 24.99	24.29	26.04	24.91 23.79 22.66	21.55
486'600 -	487'799	40'550 -	40'649.95	225.28	225.82	30.26	26.68	25.54 24.42 23.30 22.18	21.08	27.73	27.06 26.39 25.71 25.02	24.32	26.07	24.94 23.82 22.70	21.58
487'800 -	488'999	40'650 -	40'749.95	225.83	226.38	30.28	26.70	25.57 24.45 23.33 22.21	21.11	27.75	27.08 26.41 25.73 25.04	24.35	26.09	24.96 23.85 22.73	21.61
489'000 -	490'199	40'750 -	40'849.95	226.39	226.93	30.30	26.72	25.59 24.47 23.36 22.24	21.14	27.77	27.10 26.43 25.75 25.07	24.38	26.11	24.99 23.87 22.76	21.64
490'200 -	491'399	40'850 -	40'949.95	226.94	227.49	30.32	26.74	25.62 24.50 23.39 22.28	21.18	27.78	27.12 26.45 25.77 25.09	24.40	26.14	25.02 23.90 22.79	21.68
491'400 -	492'599	40'950 -	41'049.95	227.50	228.05	30.34	26.76	25.64 24.52 23.42 22.31	21.21	27.80	27.14 26.47 25.80 25.12	24.43	26.16	25.04 23.93 22.82	21.71
492'600 -	493'799	41'050 -	41'149.95	228.06	228.60	30.36	26.79	25.67 24.55 23.45 22.34	21.24	27.82	27.16 26.49 25.82 25.14	24.46	26.18	25.07 23.96 22.85	21.74
493'800 -	494'999	41'150 -	41'249.95	228.61	229.16	30.39	26.81	25.69 24.58 23.48 22.37	21.27	27.84	27.18 26.51 25.84 25.17	24.48	26.21	25.09 23.99 22.88	21.78
495'000 -	496'199	41'250 -	41'349.95	229.17	229.71	30.40	26.83	25.72 24.60 23.50 22.40	21.31	27.85	27.20 26.54 25.87 25.19	24.51	26.23	25.12 24.01 22.91	21.81
496'200 -	497'399	41'350 -	41'449.95	229.72	230.27	30.43	26.85	25.74 24.63 23.53 22.43	21.34	27.87	27.22 26.55 25.89 25.21	24.53	26.25	25.14 24.04 22.94	21.84
497'400 -	498'599	41'450 -	41'549.95	230.28	230.82	30.44	26.87	25.76 24.66 23.56 22.46	21.37	27.89	27.24 26.58 25.91 25.24	24.56	26.28	25.17 24.07 22.97	21.88
498'600 -	499'799	41'550 -	41'649.95	230.83	231.38	30.46	26.89	25.79 24.69 23.59 22.50	21.40	27.91	27.26 26.60 25.93 25.26	24.59	26.30	25.20 24.10 23.00	21.91
499'800 -	500'999	41'650 -	41'749.95	231.39	231.93	30.48	26.91	25.81 24.71 23.62 22.53	21.44	27.92	27.27 26.62 25.96 25.29	24.61	26.32	25.22 24.12 23.03	21.94
501'000 -	502'199	41'750 -	41'849.95	231.94	232.49	30.50	26.94	25.84 24.74 23.65 22.56	21.47	27.94	27.29 26.64 25.98 25.31	24.64	26.34	25.25 24.15 23.06	21.97
502'200 -	503'399	41'850 -	41'949.95	232.50	233.05	30.52	26.96	25.86 24.77 23.68 22.59	21.50	27.96	27.31 26.66 26.00 25.34	24.66	26.37	25.27 24.18 23.09	22.01
503'400 -	504'599	41'950 -	42'049.95	233.06	233.60	30.54	26.98	25.88 24.79 23.70 22.62	21.54	27.97	27.33 26.68 26.02 25.36	24.69	26.39	25.29 24.20 23.12	22.04
504'600 -	505'799	42'050 -	42'149.95	233.61	234.16	30.56	27.00	25.91 24.82 23.73 22.65	21.57	27.99	27.35 26.70 26.04 25.38	24.71	26.41	25.32 24.23 23.15	22.07
505'800 -	506'999	42'150 -	42'249.95	234.17	234.71	30.58	27.02	25.93 24.84 23.76 22.68	21.60	28.01	27.37 26.72 26.07 25.41	24.74	26.43	25.34 24.26 23.18	22.10
507'000 -	508'199	42'250 -	42'349.95	234.72	235.27	30.60	27.04	25.95 24.87 23.79 22.71	21.64	28.03	27.39 26.74 26.09 25.43	24.77	26.46	25.37 24.28 23.21	22.13
508'200 -	509'399	42'350 -	42'449.95	235.28	235.82	30.62	27.06	25.98 24.89 23.81 22.74	21.67	28.04	27.40 26.76 26.11 25.45	24.79	26.48	25.40 24.31 23.24	22.16
509'400 -	510'599	42'450 -	42'549.95	235.83	236.38	30.64	27.08	26.00 24.92 23.84 22.77	21.70	28.06	27.42 26.78 26.13 25.48	24.82	26.50	25.42 24.34 23.26	22.19
510'600 -	511'799	42'550 -	42'649.95	236.39	236.93	30.66	27.10	26.02 24.95 23.87 22.80	21.73	28.07	27.44 26.80 26.15 25.50	24.84	26.52	25.44 24.37 23.29	22.23
511'800 -	512'999	42'650 -	42'749.95	236.94	237.49	30.68	27.12	26.04 24.97 23.89 22.83	21.76	28.09	27.46 26.82 26.17 25.52	24.87	26.54	25.47 24.39 23.32	22.26
Barème Impôt Source 2026 - République et Canton de Genève					- novembre 2025									Page 12

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
513'000 -	514'199	42'750 -	42'849.95	237.50	238.05	30.70	27.14	26.07 25.00 23.92 22.86	21.80	28.11	27.47 26.84 26.19 25.54	24.89	26.56	25.49 24.42 23.35	22.29
514'200 -	515'399	42'850 -	42'949.95	238.06	238.60	30.71	27.16	26.09 25.02 23.95 22.89	21.83	28.12	27.49 26.86 26.22 25.57	24.91	26.58	25.51 24.44 23.38	22.32
515'400 -	516'599	42'950 -	43'049.95	238.61	239.16	30.73	27.18	26.11 25.04 23.98 22.92	21.86	28.14	27.51 26.88 26.24 25.59	24.94	26.61	25.54 24.47 23.41	22.35
516'600 -	517'799	43'050 -	43'149.95	239.17	239.71	30.75	27.20	26.14 25.07 24.00 22.95	21.89	28.15	27.53 26.89 26.26 25.61	24.96	26.63	25.56 24.50 23.44	22.38
517'800 -	518'999	43'150 -	43'249.95	239.72	240.27	30.77	27.22	26.16 25.09 24.03 22.98	21.92	28.17	27.55 26.91 26.28 25.64	24.99	26.65	25.59 24.52 23.46	22.41
519'000 -	520'199	43'250 -	43'349.95	240.28	240.82	30.79	27.24	26.18 25.12 24.06 23.00	21.95	28.19	27.56 26.93 26.30 25.66	25.01	26.67	25.61 24.55 23.49	22.44
520'200 -	521'399	43'350 -	43'449.95	240.83	241.38	30.80	27.26	26.20 25.14 24.08 23.03	21.98	28.20	27.58 26.95 26.32 25.68	25.04	26.69	25.63 24.57 23.52	22.47
521'400 -	522'599	43'450 -	43'549.95	241.39	241.93	30.82	27.28	26.22 25.17 24.11 23.06	22.02	28.22	27.60 26.97 26.34 25.70	25.06	26.71	25.66 24.60 23.54	22.50
522'600 -	523'799	43'550 -	43'649.95	241.94	242.49	30.84	27.30	26.24 25.19 24.14 23.09	22.05	28.23	27.61 26.99 26.36 25.72	25.08	26.73	25.68 24.62 23.57	22.53
523'800 -	524'999	43'650 -	43'749.95	242.50	243.05	30.86	27.32	26.27 25.22 24.16 23.12	22.08	28.25	27.63 27.01 26.38 25.75	25.11	26.75	25.70 24.65 23.60	22.56
525'000 -	526'199	43'750 -	43'849.95	243.06	243.60	30.88	27.34	26.29 25.24 24.19 23.15	22.11	28.27	27.65 27.03 26.40 25.77	25.13	26.77	25.73 24.68 23.63	22.59
526'200 -	527'399	43'850 -	43'949.95	243.61	244.16	30.89	27.36	26.31 25.26 24.22 23.17	22.14	28.28	27.67 27.05 26.42 25.79	25.15	26.79	25.75 24.70 23.65	22.62
527'400 -	528'599	43'950 -	44'049.95	244.17	244.71	30.91	27.38	26.33 25.29 24.24 23.20	22.17	28.30	27.68 27.06 26.44 25.81	25.18	26.81	25.77 24.73 23.68	22.65
528'600 -	529'799	44'050 -	44'149.95	244.72	245.27	30.93	27.39	26.35 25.31 24.27 23.23	22.20	28.31	27.70 27.08 26.46 25.83	25.20	26.83	25.79 24.75 23.71	22.67
529'800 -	530'999	44'150 -	44'249.95	245.28	245.82	30.95	27.41	26.37 25.34 24.30 23.26	22.23	28.33	27.72 27.10 26.48 25.86	25.22	26.85	25.82 24.78 23.74	22.70
531'000 -	532'199	44'250 -	44'349.95	245.83	246.38	30.97	27.43	26.40 25.36 24.32 23.29	22.26	28.34	27.73 27.12 26.50 25.88	25.25	26.88	25.84 24.80 23.76	22.73
532'200 -	533'399	44'350 -	44'449.95	246.39	246.93	30.98	27.45	26.42 25.38 24.35 23.31	22.29	28.36	27.75 27.14 26.52 25.90	25.27	26.89	25.86 24.83 23.79	22.76
533'400 -	534'599	44'450 -	44'549.95	246.94	247.49	31.00	27.47	26.44 25.41 24.37 23.34	22.32	28.37	27.77 27.16 26.54 25.92	25.29	26.91	25.88 24.85 23.82	22.79
534'600 -	535'799	44'550 -	44'649.95	247.50	248.05	31.02	27.49	26.46 25.43 24.40 23.37	22.35	28.39	27.78 27.17 26.56 25.94	25.32	26.93	25.90 24.87 23.84	22.82
535'800 -	536'999	44'650 -	44'749.95	248.06	248.60	31.03	27.51	26.48 25.45 24.42 23.40	22.38	28.40	27.80 27.19 26.58 25.96	25.34	26.95	25.93 24.90 23.87	22.85
537'000 -	538'199	44'750 -	44'849.95	248.61	249.16	31.05	27.52	26.50 25.47 24.45 23.42	22.40	28.42	27.82 27.21 26.60 25.98	25.36	26.97	25.95 24.92 23.90	22.87
538'200 -	539'399	44'850 -	44'949.95	249.17	249.71	31.07	27.54	26.52 25.50 24.47 23.45	22.43	28.43	27.83 27.23 26.62 26.00	25.38	26.99	25.97 24.95 23.92	22.90
539'400 -	540'599	44'950 -	45'049.95	249.72	250.27	31.09	27.56	26.54 25.52 24.50 23.48	22.46	28.45	27.85 27.25 26.64 26.02	25.40	27.01	25.99 24.97 23.95	22.93
540'600 -	541'799	45'050 -	45'149.95	250.28	250.82	31.10	27.58	26.56 25.54 24.52 23.51	22.49	28.46	27.87 27.26 26.66 26.05	25.43	27.03	26.01 24.99 23.98	22.96
541'800 -	542'999	45'150 -	45'249.95	250.83	251.38	31.12	27.60	26.58 25.57 24.55 23.53	22.52	28.48	27.88 27.28 26.68 26.06	25.45	27.05	26.04 25.02 24.00	22.99
543'000 -	544'199	45'250 -	45'349.95	251.39	251.93	31.13	27.61	26.60 25.59 24.57 23.56	22.55	28.49	27.90 27.30 26.70 26.09	25.47	27.07	26.06 25.04 24.03	23.01
544'200 -	545'399	45'350 -	45'449.95	251.94	252.49	31.15	27.63	26.62 25.61 24.60 23.59	22.58	28.51	27.92 27.32 26.72 26.11	25.49	27.09	26.08 25.07 24.05	23.04
545'400 -	546'599	45'450 -	45'549.95	252.50	253.05	31.17	27.65	26.64 25.63 24.62 23.61	22.61	28.52	27.93 27.33 26.73 26.13	25.52	27.11	26.10 25.09 24.08	23.07
546'600 -	547'799	45'550 -	45'649.95	253.06	253.60	31.18	27.67	26.66 25.65 24.65 23.64	22.63	28.54	27.95 27.35 26.75 26.15	25.54	27.13	26.12 25.11 24.10	23.10
547'800 -	548'999	45'650 -	45'749.95	253.61	254.16	31.20	27.69	26.68 25.68 24.67 23.67	22.66	28.55	27.96 27.37 26.77 26.17	25.56	27.15	26.14 25.14 24.13	23.13
549'000 -	550'199	45'750 -	45'849.95	254.17	254.71	31.22	27.70	26.70 25.70 24.69 23.69	22.69	28.57	27.98 27.39 26.79 26.19	25.58	27.16	26.16 25.16 24.16	23.15
550'200 -	551'399	45'850 -	45'949.95	254.72	255.27	31.23	27.72	26.72 25.72 24.72 23.72	22.72	28.58	27.99 27.40 26.81 26.21	25.60	27.18	26.18 25.18 24.18	23.18
551'400 -	552'599	45'950 -	46'049.95	255.28	255.82	31.25	27.74	26.74 25.74 24.74 23.74	22.75	28.59	28.01 27.42 26.83 26.23	25.62	27.20	26.20 25.20 24.21	23.21
552'600 -	553'799	46'050 -	46'149.95	255.83	256.38	31.27	27.76	26.76 25.76 24.77 23.77	22.77	28.61	28.03 27.44 26.85 26.25	25.65	27.22	26.22 25.23 24.23	23.23
553'800 -	554'999	46'150 -	46'249.95	256.39	256.93	31.28	27.77	26.78 25.79 24.79 23.80	22.80	28.62	28.04 27.45 26.86 26.27	25.67	27.24	26.25 25.25 24.26	23.26
555'000 -	556'199	46'250 -	46'349.95	256.94	257.49	31.30	27.79	26.80 25.81 24.81 23.82	22.83	28.64	28.06 27.47 26.88 26.29	25.69	27.26	26.26 25.27 24.28	23.29
556'200 -	557'399	46'350 -	46'449.95	257.50	258.05	31.31	27.81	26.82 25.83 24.84 23.85	22.86	28.65	28.07 27.49 26.90 26.31	25.71	27.28	26.29 25.30 24.31	23.32
557'400 -	558'599	46'450 -	46'549.95	258.06	258.60	31.33	27.82	26.84 25.85 24.86 23.87	22.89	28.66	28.09 27.50 26.92 26.33	25.73	27.29	26.31 25.32 24.33	23.34
558'600 -	559'799	46'550 -	46'649.95	258.61	259.16	31.35	27.84	26.86 25.87 24.89 23.90	22.91	28.68	28.10 27.52 26.94 26.35	25.75	27.31	26.33 25.34 24.35	23.37
559'800 -	560'999	46'650 -	46'749.95	259.17	259.71	31.36	27.86	26.87 25.89 24.91 23.92	22.94	28.69	28.12 27.54 26.95 26.36	25.77	27.33	26.35 25.36 24.38	23.39
561'000 -	562'199	46'750 -	46'849.95	259.72	260.27	31.38	27.88	26.89 25.91 24.93 23.95	22.97	28.71	28.13 27.55 26.97 26.38	25.79	27.35	26.37 25.38 24.40	23.42
562'200 -	563'399	46'850 -	46'949.95	260.28	260.82	31.39	27.89	26.91 25.93 24.96 23.98	23.00	28.72	28.15 27.57 26.99 26.40	25.81	27.37	26.39 25.41 24.43	23.45
563'400 -	564'599	46'950 -	47'049.95	260.83	261.38	31.41	27.91	26.93 25.95 24.98 24.00	23.02	28.73	28.16 27.59 27.01 26.42	25.83	27.38	26.41 25.43 24.45	23.47
564'600 -	565'799	47'050 -	47'149.95	261.39	261.93	31.42	27.93	26.95 25.98 25.00 24.03	23.05	28.75	28.18 27.60 27.02 26.44	25.85	27.40	26.43 25.45 24.48	23.50
565'800 -	566'999	47'150 -	47'249.95	261.94	262.49	31.44	27.94	26.97 26.00 25.02 24.05	23.08	28.76	28.19 27.62 27.04 26.46	25.87	27.42	26.44 25.47 24.50	23.53
567'000 -	568'199	47'250 -	47'349.95	262.50	263.05	31.45	27.96	26.99 26.02 25.05 24.07	23.10	28.78	28.21 27.64 27.06 26.48	25.89	27.44	26.47 25.49 24.52	23.55
568'200 -	569'399	47'350 -	47'449.95	263.06	263.60	31.47	27.98	27.01 26.04 25.07 24.10	23.13	28.79	28.22 27.65 27.08 26.50	25.91	27.45	26.49 25.52 24.55	23.58
569'400 -	570'599	47'450 -	47'549.95	263.61	264.16	31.48	27.99	27.02 26.06 25.09 24.12	23.16	28.80	28.24 27.67 27.10 26.52	25.93	27.47	26.50 25.54 24.57	23.60
Barème Impôt Source 2026 - République et Canton de Genève					- novembre 2025									Page 13

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
570'600 -	571'799	47'550 -	47'649.95	264.17	264.71	31.50	28.01	27.04 26.08 25.11 24.15	23.18	28.81	28.25 27.68 27.11 26.53	25.95	27.49	26.52 25.56 24.59	23.63
571'800 -	572'999	47'650 -	47'749.95	264.72	265.27	31.51	28.02	27.06 26.10 25.13 24.17	23.21	28.83	28.27 27.70 27.13 26.55	25.97	27.51	26.54 25.58 24.62	23.65
573'000 -	574'199	47'750 -	47'849.95	265.28	265.82	31.53	28.04	27.08 26.12 25.16 24.20	23.24	28.84	28.28 27.72 27.15 26.57	26.00	27.52	26.56 25.60 24.64	23.68
574'200 -	575'399	47'850 -	47'949.95	265.83	266.38	31.54	28.06	27.10 26.14 25.18 24.22	23.26	28.85	28.29 27.73 27.16 26.59	26.01	27.54	26.58 25.62 24.66	23.70
575'400 -	576'599	47'950 -	48'049.95	266.39	266.93	31.56	28.07	27.12 26.16 25.20 24.24	23.29	28.87	28.31 27.75 27.18 26.61	26.03	27.56	26.60 25.64 24.69	23.73
576'600 -	577'799	48'050 -	48'149.95	266.94	267.49	31.58	28.09	27.13 26.18 25.22 24.27	23.31	28.88	28.32 27.76 27.20 26.63	26.05	27.58	26.62 25.67 24.71	23.76
577'800 -	578'999	48'150 -	48'249.95	267.50	268.05	31.59	28.10	27.15 26.20 25.24 24.29	23.34	28.89	28.34 27.78 27.21 26.65	26.07	27.59	26.64 25.69 24.73	23.78
579'000 -	580'199	48'250 -	48'349.95	268.06	268.60	31.60	28.12	27.17 26.22 25.27 24.32	23.37	28.91	28.35 27.79 27.23 26.66	26.09	27.61	26.66 25.71 24.76	23.80
580'200 -	582'599	48'350 -	48'549.95	268.61	269.71	31.63	28.14	27.20 26.25 25.30 24.35	23.40	28.93	28.37 27.82 27.26 26.69	26.12	27.63	26.69 25.74 24.79	23.84
582'600 -	584'999	48'550 -	48'749.95	269.72	270.82	31.66	28.17	27.23 26.29 25.34 24.40	23.45	28.95	28.40 27.85 27.29 26.73	26.16	27.67	26.72 25.78 24.83	23.89
585'000 -	587'399	48'750 -	48'949.95	270.83	271.93	31.68	28.21	27.27 26.33 25.38 24.44	23.50	28.98	28.43 27.88 27.32 26.76	26.20	27.70	26.76 25.82 24.88	23.94
587'400 -	589'799	48'950 -	49'149.95	271.94	273.05	31.71	28.24	27.30 26.36 25.43 24.49	23.55	29.01	28.46 27.91 27.36 26.80	26.24	27.73	26.80 25.86 24.92	23.99
589'800 -	592'199	49'150 -	49'349.95	273.06	274.16	31.74	28.27	27.33 26.40 25.47 24.54	23.60	29.03	28.49 27.94 27.39 26.83	26.27	27.76	26.83 25.90 24.97	24.03
592'200 -	594'599	49'350 -	49'549.95	274.17	275.27	31.77	28.30	27.37 26.44 25.51 24.58	23.65	29.06	28.51 27.97 27.42 26.87	26.31	27.80	26.87 25.94 25.01	24.08
594'600 -	596'999	49'550 -	49'749.95	275.28	276.38	31.80	28.33	27.40 26.48 25.55 24.63	23.70	29.08	28.54 28.00 27.45 26.90	26.35	27.83	26.90 25.98 25.05	24.13
597'000 -	599'399	49'750 -	49'949.95	276.39	277.49	31.82	28.36	27.44 26.51 25.59 24.67	23.75	29.11	28.57 28.03 27.48 26.94	26.38	27.86	26.94 26.02 25.10	24.18
599'400 -	601'799	49'950 -	50'149.95	277.50	278.60	31.85	28.39	27.47 26.55 25.63 24.72	23.80	29.14	28.60 28.06 27.52 26.97	26.42	27.89	26.97 26.06 25.14	24.22
601'800 -	604'199	50'150 -	50'349.95	278.61	279.71	31.88	28.42	27.50 26.59 25.67 24.76	23.84	29.16	28.62 28.09 27.55 27.00	26.46	27.92	27.01 26.10 25.18	24.27
604'200 -	606'599	50'350 -	50'549.95	279.72	280.82	31.90	28.44	27.53 26.62 25.71 24.80	23.89	29.19	28.65 28.11 27.58 27.04	26.49	27.95	27.04 26.13 25.22	24.31
606'600 -	608'999	50'550 -	50'749.95	280.83	281.93	31.93	28.47	27.57 26.66 25.75 24.84	23.94	29.21	28.68 28.14 27.61 27.07	26.53	27.98	27.08 26.17 25.26	24.36
609'000 -	611'399	50'750 -	50'949.95	281.94	283.05	31.96	28.50	27.60 26.70 25.79 24.89	23.99	29.24	28.70 28.17 27.64 27.10	26.56	28.02	27.11 26.21 25.31	24.40
611'400 -	613'799	50'950 -	51'149.95	283.06	284.16	31.99	28.53	27.63 26.73 25.83 24.93	24.03	29.26	28.73 28.20 27.67 27.14	26.60	28.05	27.15 26.25 25.35	24.45
613'800 -	616'199	51'150 -	51'349.95	284.17	285.27	32.01	28.56	27.66 26.77 25.87 24.97	24.08	29.29	28.76 28.23 27.70 27.17	26.63	28.08	27.18 26.28 25.39	24.49
616'200 -	618'599	51'350 -	51'549.95	285.28	286.38	32.04	28.59	27.69 26.80 25.91 25.01	24.12	29.31	28.78 28.26 27.73 27.20	26.67	28.11	27.21 26.32 25.43	24.53
618'600 -	620'999	51'550 -	51'749.95	286.39	287.49	32.06	28.61	27.72 26.83 25.95 25.06	24.17	29.33	28.81 28.28 27.76 27.23	26.70	28.13	27.25 26.36 25.47	24.58
621'000 -	623'399	51'750 -	51'949.95	287.50	288.60	32.09	28.64	27.75 26.87 25.98 25.10	24.21	29.36	28.84 28.31 27.79 27.26	26.74	28.16	27.28 26.39 25.51	24.62
623'400 -	625'799	51'950 -	52'149.95	288.61	289.71	32.11	28.67	27.79 26.90 26.02 25.14	24.26	29.38	28.86 28.34 27.82 27.30	26.77	28.19	27.31 26.43 25.55	24.66
625'800 -	628'199	52'150 -	52'349.95	289.72	290.82	32.14	28.70	27.82 26.94 26.06 25.18	24.30	29.41	28.89 28.37 27.85 27.33	26.80	28.22	27.34 26.47 25.59	24.71
628'200 -	630'599	52'350 -	52'549.95	290.83	291.93	32.16	28.72	27.85 26.97 26.10 25.22	24.34	29.44	28.91 28.40 27.88 27.36	26.84	28.25	27.38 26.50 25.62	24.75
630'600 -	632'999	52'550 -	52'749.95	291.94	293.05	32.19	28.75	27.88 27.00 26.13 25.26	24.39	29.46	28.94 28.42 27.91 27.39	26.87	28.28	27.41 26.53 25.66	24.79
633'000 -	635'399	52'750 -	52'949.95	293.06	294.16	32.21	28.78	27.91 27.04 26.17 25.30	24.43	29.49	28.96 28.45 27.93 27.42	26.90	28.31	27.44 26.57 25.70	24.83
635'400 -	637'799	52'950 -	53'149.95	294.17	295.27	32.24	28.80	27.94 27.07 26.20 25.34	24.47	29.52	28.99 28.48 27.96 27.45	26.94	28.34	27.47 26.60 25.74	24.87
637'800 -	640'199	53'150 -	53'349.95	295.28	296.38	32.26	28.83	27.97 27.10 26.24 25.38	24.52	29.54	29.01 28.50 27.99 27.48	26.97	28.36	27.50 26.64 25.78	24.91
640'200 -	642'599	53'350 -	53'549.95	296.39	297.49	32.29	28.85	27.99 27.14 26.28 25.42	24.56	29.57	29.04 28.53 28.02 27.51	27.00	28.39	27.53 26.67 25.81	24.95
642'600 -	644'999	53'550 -	53'749.95	297.50	298.60	32.31	28.88	28.02 27.17 26.31 25.46	24.60	29.60	29.06 28.56 28.05 27.54	27.03	28.42	27.56 26.71 25.85	24.99
645'000 -	647'399	53'750 -	53'949.95	298.61	299.71	32.33	28.90	28.05 27.20 26.35 25.49	24.64	29.63	29.09 28.58 28.08 27.57	27.06	28.45	27.59 26.74 25.89	25.03
647'400 -	649'799	53'950 -	54'149.95	299.72	300.82	32.36	28.93	28.08 27.23 26.38 25.53	24.68	29.65	29.12 28.61 28.10 27.60	27.09	28.47	27.62 26.77 25.92	25.07
649'800 -	652'199	54'150 -	54'349.95	300.83	301.93	32.38	28.95	28.11 27.26 26.41 25.57	24.72	29.68	29.15 28.64 28.13 27.63	27.13	28.50	27.65 26.81 25.96	25.11
652'200 -	654'599	54'350 -	54'549.95	301.94	303.05	32.40	28.98	28.14 27.29 26.45 25.60	24.76	29.70	29.18 28.66 28.16 27.66	27.16	28.53	27.68 26.84 25.99	25.15
654'600 -	656'999	54'550 -	54'749.95	303.06	304.16	32.43	29.01	28.16 27.32 26.48 25.64	24.80	29.73	29.21 28.69 28.19 27.68	27.19	28.55	27.71 26.87 26.03	25.19
657'000 -	659'399	54'750 -	54'949.95	304.17	305.27	32.45	29.03	28.19 27.35 26.52 25.68	24.84	29.75	29.23 28.71 28.21 27.71	27.22	28.58	27.74 26.90 26.07	25.23
659'400 -	661'799	54'950 -	55'149.95	305.28	306.38	32.47	29.06	28.22 27.38 26.55 25.72	24.88	29.78	29.26 28.74 28.24 27.75	27.25	28.61	27.77 26.94 26.10	25.27
661'800 -	664'199	55'150 -	55'349.95	306.39	307.49	32.49	29.08	28.25 27.41 26.58 25.75	24.92	29.81	29.29 28.77 28.27 27.77	27.28	28.63	27.80 26.97 26.14	25.31
664'200 -	666'599	55'350 -	55'549.95	307.50	308.60	32.52	29.11	28.27 27.44 26.62 25.79	24.96	29.83	29.32 28.80 28.30 27.80	27.31	28.66	27.83 27.00 26.17	25.34
666'600 -	668'999	55'550 -	55'749.95	308.61	309.71	32.54	29.13	28.30 27.47 26.65 25.82	25.00	29.85	29.34 28.83 28.32 27.83	27.34	28.68	27.86 27.03 26.20	25.38
669'000 -	671'399	55'750 -	55'949.95	309.72	310.82	32.56	29.16	28.33 27.51 26.68 25.86	25.04	29.88	29.37 28.85 28.35 27.86	27.37	28.71	27.89 27.06 26.24	25.42
671'400 -	673'799	55'950 -	56'149.95	310.83	311.93	32.58	29.18	28.36 27.53 26.71 25.90	25.08	29.90	29.39 28.88 28.38 27.89	27.40	28.74	27.91 27.09 26.27	25.45
673'800 -	676'199	56'150 -	56'349.95	311.94	313.05	32.60	29.21	28.38 27.56 26.75 25.93	25.11	29.93	29.42 28.91 28.40 27.92	27.43	28.76	27.94 27.12 26.31	25.49
Barème Impôt Source 2026 - République et Canton de Genève					- novembre 2025									Page 14

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
676'200 -	678'599	56'350 -	56'549.95	313.06	314.16	32.62	29.23	28.41 27.59 26.78 25.96	25.15	29.95	29.45 28.94 28.43 27.94	27.46	28.79	27.97 27.15 26.34	25.53
678'600 -	680'999	56'550 -	56'749.95	314.17	315.27	32.65	29.26	28.44 27.62 26.81 26.00	25.19	29.98	29.47 28.97 28.46 27.97	27.49	28.81	28.00 27.18 26.37	25.56
681'000 -	683'399	56'750 -	56'949.95	315.28	316.38	32.67	29.28	28.46 27.65 26.84 26.03	25.22	30.00	29.50 28.99 28.49 28.00	27.51	28.84	28.02 27.21 26.41	25.60
683'400 -	685'799	56'950 -	57'149.95	316.39	317.49	32.69	29.30	28.49 27.68 26.87 26.07	25.26	30.02	29.52 29.02 28.52 28.03	27.54	28.87	28.05 27.25 26.44	25.64
685'800 -	688'199	57'150 -	57'349.95	317.50	318.60	32.71	29.33	28.52 27.71 26.90 26.10	25.30	30.05	29.55 29.05 28.55 28.05	27.57	28.89	28.08 27.27 26.47	25.67
688'200 -	690'599	57'350 -	57'549.95	318.61	319.71	32.73	29.35	28.54 27.74 26.93 26.13	25.34	30.07	29.58 29.08 28.58 28.08	27.60	28.92	28.11 27.30 26.50	25.70
690'600 -	692'999	57'550 -	57'749.95	319.72	320.82	32.75	29.37	28.57 27.76 26.96 26.17	25.37	30.10	29.60 29.10 28.60 28.11	27.63	28.94	28.14 27.33 26.54	25.74
693'000 -	695'399	57'750 -	57'949.95	320.83	321.93	32.77	29.40	28.59 27.79 26.99 26.20	25.41	30.12	29.63 29.13 28.63 28.13	27.66	28.96	28.16 27.36 26.57	25.77
695'400 -	697'799	57'950 -	58'149.95	321.94	323.05	32.79	29.43	28.62 27.82 27.02 26.23	25.44	30.14	29.65 29.16 28.66 28.16	27.69	28.99	28.19 27.39 26.60	25.81
697'800 -	700'199	58'150 -	58'349.95	323.06	324.16	32.81	29.46	28.65 27.85 27.06 26.27	25.48	30.16	29.68 29.18 28.69 28.19	27.72	29.01	28.22 27.42 26.63	25.84
700'200 -	702'599	58'350 -	58'549.95	324.17	325.27	32.83	29.48	28.67 27.88 27.09 26.30	25.51	30.19	29.70 29.21 28.72 28.22	27.74	29.04	28.24 27.45 26.66	25.88
702'600 -	704'999	58'550 -	58'749.95	325.28	326.38	32.85	29.51	28.70 27.91 27.11 26.33	25.55	30.21	29.73 29.24 28.75 28.25	27.77	29.07	28.27 27.48 26.69	25.91
705'000 -	707'399	58'750 -	58'949.95	326.39	327.49	32.87	29.54	28.72 27.93 27.14 26.36	25.58	30.23	29.75 29.26 28.77 28.28	27.80	29.09	28.30 27.51 26.72	25.94
707'400 -	709'799	58'950 -	59'149.95	327.50	328.60	32.89	29.56	28.75 27.96 27.17 26.39	25.62	30.25	29.77 29.29 28.80 28.31	27.83	29.12	28.32 27.54 26.75	25.98
709'800 -	712'199	59'150 -	59'349.95	328.61	329.71	32.91	29.59	28.77 27.99 27.20 26.43	25.65	30.28	29.80 29.31 28.83 28.34	27.85	29.15	28.35 27.57 26.78	26.01
712'200 -	714'599	59'350 -	59'549.95	329.72	330.82	32.93	29.61	28.80 28.01 27.23 26.46	25.68	30.30	29.82 29.34 28.86 28.37	27.88	29.18	28.37 27.59 26.81	26.04
714'600 -	716'999	59'550 -	59'749.95	330.83	331.93	32.95	29.64	28.83 28.04 27.26 26.49	25.72	30.32	29.84 29.36 28.88 28.40	27.91	29.21	28.40 27.62 26.85	26.08
717'000 -	719'399	59'750 -	59'949.95	331.94	333.05	32.97	29.67	28.86 28.07 27.29 26.52	25.75	30.34	29.87 29.39 28.91 28.43	27.94	29.23	28.43 27.65 26.88	26.11
719'400 -	721'799	59'950 -	60'149.95	333.06	334.16	32.99	29.69	28.89 28.10 27.32 26.55	25.79	30.36	29.89 29.42 28.94 28.46	27.97	29.26	28.46 27.68 26.91	26.14
721'800 -	724'199	60'150 -	60'349.95	334.17	335.27	33.01	29.72	28.92 28.12 27.35 26.58	25.82	30.38	29.91 29.44 28.96 28.49	28.00	29.28	28.49 27.71 26.94	26.17
724'200 -	726'599	60'350 -	60'549.95	335.28	336.38	33.02	29.74	28.94 28.15 27.38 26.61	25.85	30.41	29.94 29.47 28.99 28.51	28.03	29.31	28.51 27.73 26.97	26.20
726'600 -	728'999	60'550 -	60'749.95	336.39	337.49	33.04	29.76	28.97 28.18 27.41 26.64	25.88	30.43	29.96 29.49 29.02 28.54	28.06	29.34	28.54 27.76 27.00	26.23
729'000 -	731'399	60'750 -	60'949.95	337.50	338.60	33.06	29.79	29.00 28.21 27.44 26.68	25.92	30.45	29.98 29.51 29.04 28.57	28.09	29.36	28.57 27.79 27.03	26.27
731'400 -	733'799	60'950 -	61'149.95	338.61	339.71	33.08	29.82	29.03 28.24 27.47 26.71	25.95	30.47	30.00 29.54 29.07 28.60	28.12	29.39	28.60 27.82 27.06	26.30
733'800 -	736'199	61'150 -	61'349.95	339.72	340.82	33.10	29.84	29.05 28.27 27.49 26.74	25.98	30.49	30.03 29.56 29.10 28.62	28.15	29.42	28.63 27.84 27.09	26.33
736'200 -	738'599	61'350 -	61'549.95	340.83	341.93	33.12	29.86	29.08 28.29 27.52 26.77	26.01	30.51	30.05 29.59 29.12 28.65	28.18	29.44	28.66 27.87 27.12	26.36
738'600 -	740'999	61'550 -	61'749.95	341.94	343.05	33.14	29.89	29.11 28.32 27.55 26.80	26.04	30.53	30.07 29.61 29.15 28.68	28.21	29.47	28.68 27.90 27.14	26.39
741'000 -	743'399	61'750 -	61'949.95	343.06	344.16	33.15	29.91	29.13 28.35 27.58 26.83	26.08	30.55	30.09 29.63 29.17 28.71	28.24	29.49	28.71 27.93 27.17	26.42
743'400 -	745'799	61'950 -	62'149.95	344.17	345.27	33.17	29.94	29.16 28.38 27.61 26.86	26.11	30.57	30.12 29.66 29.20 28.73	28.27	29.52	28.74 27.96 27.20	26.45
745'800 -	748'199	62'150 -	62'349.95	345.28	346.38	33.19	29.96	29.18 28.41 27.64 26.89	26.14	30.59	30.14 29.68 29.22 28.76	28.29	29.54	28.77 27.99 27.23	26.49
748'200 -	750'599	62'350 -	62'549.95	346.39	347.49	33.21	29.98	29.21 28.44 27.67 26.92	26.17	30.61	30.16 29.70 29.25 28.79	28.32	29.57	28.79 28.02 27.26	26.52
750'600 -	752'999	62'550 -	62'749.95	347.50	348.60	33.22	30.00	29.24 28.47 27.70 26.94	26.20	30.63	30.18 29.73 29.27 28.81	28.35	29.59	28.82 28.05 27.29	26.55
753'000 -	755'399	62'750 -	62'949.95	348.61	349.71	33.24	30.03	29.26 28.49 27.73 26.97	26.23	30.65	30.20 29.75 29.30 28.84	28.38	29.62	28.85 28.08 27.32	26.58
755'400 -	757'799	62'950 -	63'149.95	349.72	350.82	33.26	30.05	29.29 28.52 27.76 27.00	26.27	30.67	30.22 29.77 29.32 28.86	28.41	29.64	28.87 28.11 27.35	26.61
757'800 -	760'199	63'150 -	63'349.95	350.83	351.93	33.28	30.07	29.31 28.55 27.79 27.03	26.30	30.69	30.24 29.80 29.34 28.89	28.43	29.66	28.90 28.14 27.38	26.64
760'200 -	762'599	63'350 -	63'549.95	351.94	353.05	33.30	30.10	29.34 28.58 27.82 27.06	26.33	30.71	30.26 29.82 29.37 28.92	28.46	29.69	28.93 28.17 27.41	26.67
762'600 -	764'999	63'550 -	63'749.95	353.06	354.16	33.32	30.12	29.36 28.61 27.85 27.09	26.36	30.73	30.29 29.84 29.39 28.94	28.49	29.71	28.95 28.20 27.44	26.70
765'000 -	767'399	63'750 -	63'949.95	354.17	355.27	33.34	30.14	29.39 28.63 27.88 27.12	26.39	30.75	30.31 29.86 29.42 28.97	28.52	29.74	28.98 28.23 27.47	26.72
767'400 -	769'799	63'950 -	64'149.95	355.28	356.38	33.36	30.16	29.41 28.66 27.91 27.15	26.42	30.77	30.33 29.89 29.44 28.99	28.54	29.76	29.01 28.25 27.50	26.75
769'800 -	772'199	64'150 -	64'349.95	356.39	357.49	33.37	30.19	29.44 28.69 27.94 27.19	26.45	30.79	30.35 29.91 29.46 29.02	28.57	29.78	29.03 28.28 27.53	26.78
772'200 -	774'599	64'350 -	64'549.95	357.50	358.60	33.39	30.21	29.46 28.71 27.97 27.22	26.48	30.81	30.37 29.93 29.49 29.04	28.59	29.81	29.06 28.31 27.56	26.82
774'600 -	776'999	64'550 -	64'749.95	358.61	359.71	33.41	30.23	29.49 28.74 27.99 27.25	26.51	30.82	30.39 29.95 29.51 29.07	28.62	29.83	29.08 28.34 27.59	26.85
777'000 -	779'399	64'750 -	64'949.95	359.72	360.82	33.43	30.25	29.51 28.77 28.02 27.28	26.54	30.84	30.41 29.97 29.53 29.09	28.65	29.85	29.11 28.37 27.62	26.88
779'400 -	781'799	64'950 -	65'149.95	360.83	361.93	33.45	30.27	29.53 28.79 28.05 27.31	26.57	30.86	30.43 29.99 29.56 29.12	28.67	29.87	29.13 28.39 27.65	26.91
781'800 -	784'199	65'150 -	65'349.95	361.94	363.05	33.47	30.29	29.56 28.82 28.08 27.34	26.60	30.88	30.45 30.02 29.58 29.14	28.70	29.90	29.16 28.42 27.68	26.94
784'200 -	786'599	65'350 -	65'549.95	363.06	364.16	33.48	30.32	29.58 28.84 28.11 27.37	26.63	30.90	30.47 30.04 29.60 29.16	28.72	29.92	29.18 28.45 27.71	26.97
786'600 -	788'999	65'550 -	65'749.95	364.17	365.27	33.50	30.34	29.60 28.87 28.13 27.40	26.67	30.92	30.49 30.06 29.62 29.19	28.75	29.94	29.21 28.47 27.74	27.01
789'000 -	791'399	65'750 -	65'949.95	365.28	366.38	33.52	30.36	29.63 28.90 28.16 27.43	26.70	30.93	30.51 30.08 29.65 29.21	28.78	29.96	29.23 28.50 27.77	27.04
Barème Impôt Source 2026 - République et Canton de Genève					- novembre 2025									Page 15

TRANCHES BAREMES IMPOTS A			LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
791'400 -	793'799	65'950 -	66'149.95	366.39	367.49	33.54	30.38	29.65 28.92 28.19 27.46	26.73	30.95	30.53 30.10 29.67 29.24	28.80	29.99	29.26 28.53 27.80	27.07
793'800 -	796'199	66'150 -	66'349.95	367.50	368.60	33.55	30.40	29.67 28.95 28.22 27.49	26.76	30.97	30.55 30.12 29.69 29.26	28.83	30.01	29.28 28.55 27.83	27.10
796'200 -	798'599	66'350 -	66'549.95	368.61	369.71	33.57	30.42	29.70 28.97 28.24 27.52	26.79	30.99	30.57 30.14 29.71 29.28	28.85	30.03	29.30 28.58 27.85	27.13
798'600 -	800'999	66'550 -	66'749.95	369.72	370.82	33.59	30.44	29.72 28.99 28.27 27.55	26.83	31.01	30.58 30.16 29.74 29.31	28.88	30.05	29.33 28.61 27.88	27.16
801'000 -	803'399	66'750 -	66'949.95	370.83	371.93	33.60	30.46	29.74 29.02 28.30 27.58	26.86	31.02	30.60 30.18 29.76 29.33	28.90	30.07	29.35 28.63 27.91	27.19
803'400 -	805'799	66'950 -	67'149.95	371.94	373.05	33.62	30.48	29.76 29.05 28.33 27.61	26.89	31.04	30.62 30.20 29.78 29.35	28.92	30.10	29.38 28.66 27.94	27.22
805'800 -	808'199	67'150 -	67'349.95	373.06	374.16	33.64	30.50	29.79 29.07 28.35 27.64	26.92	31.06	30.64 30.22 29.80 29.38	28.95	30.12	29.40 28.68 27.97	27.25
808'200 -	810'599	67'350 -	67'549.95	374.17	375.27	33.66	30.52	29.81 29.09 28.38 27.66	26.95	31.08	30.66 30.24 29.82 29.40	28.97	30.14	29.42 28.71 27.99	27.28
810'600 -	812'999	67'550 -	67'749.95	375.28	376.38	33.67	30.54	29.83 29.12 28.41 27.69	26.98	31.09	30.68 30.26 29.84 29.42	29.00	30.16	29.45 28.73 28.02	27.31
813'000 -	815'399	67'750 -	67'949.95	376.39	377.49	33.69	30.56	29.85 29.14 28.43 27.72	27.01	31.11	30.70 30.28 29.86 29.44	29.02	30.18	29.47 28.76 28.05	27.34
815'400 -	817'799	67'950 -	68'149.95	377.50	378.60	33.70	30.58	29.87 29.16 28.46 27.75	27.04	31.13	30.72 30.30 29.88 29.47	29.05	30.20	29.49 28.78 28.08	27.37
817'800 -	820'199	68'150 -	68'349.95	378.61	379.71	33.72	30.60	29.90 29.19 28.48 27.78	27.07	31.14	30.73 30.32 29.91 29.49	29.07	30.22	29.52 28.81 28.10	27.40
820'200 -	822'599	68'350 -	68'549.95	379.72	380.82	33.74	30.62	29.92 29.21 28.51 27.81	27.10	31.16	30.75 30.34 29.93 29.51	29.09	30.24	29.54 28.83 28.13	27.43
822'600 -	824'999	68'550 -	68'749.95	380.83	381.93	33.75	30.64	29.94 29.24 28.53 27.83	27.13	31.18	30.77 30.36 29.95 29.53	29.12	30.26	29.56 28.86 28.16	27.45
825'000 -	827'399	68'750 -	68'949.95	381.94	383.05	33.77	30.66	29.96 29.26 28.56 27.86	27.16	31.20	30.79 30.38 29.97 29.56	29.14	30.28	29.58 28.88 28.18	27.48
827'400 -	829'799	68'950 -	69'149.95	383.06	384.16	33.79	30.68	29.98 29.28 28.58 27.89	27.19	31.21	30.81 30.40 29.99 29.58	29.16	30.30	29.60 28.91 28.21	27.51
829'800 -	832'199	69'150 -	69'349.95	384.17	385.27	33.80	30.70	30.00 29.31 28.61 27.91	27.22	31.23	30.82 30.42 30.01 29.60	29.19	30.32	29.63 28.93 28.24	27.54
832'200 -	834'599	69'350 -	69'549.95	385.28	386.38	33.82	30.72	30.02 29.33 28.64 27.94	27.25	31.24	30.84 30.44 30.03 29.62	29.21	30.34	29.65 28.96 28.26	27.57
834'600 -	836'999	69'550 -	69'749.95	386.39	387.49	33.83	30.74	30.04 29.35 28.66 27.97	27.28	31.26	30.86 30.45 30.05 29.64	29.23	30.36	29.67 28.98 28.29	27.60
837'000 -	839'399	69'750 -	69'949.95	387.50	388.60	33.85	30.75	30.06 29.37 28.68 27.99	27.31	31.28	30.88 30.47 30.07 29.66	29.25	30.38	29.69 29.00 28.31	27.62
839'400 -	841'799	69'950 -	70'149.95	388.61	389.71	33.86	30.77	30.08 29.40 28.71 28.02	27.33	31.29	30.89 30.49 30.09 29.68	29.28	30.40	29.71 29.03 28.34	27.65
841'800 -	844'199	70'150 -	70'349.95	389.72	390.82	33.88	30.79	30.11 29.42 28.73 28.05	27.36	31.31	30.91 30.51 30.11 29.71	29.30	30.42	29.74 29.05 28.36	27.68
844'200 -	846'599	70'350 -	70'549.95	390.83	391.93	33.90	30.81	30.13 29.44 28.76 28.07	27.39	31.33	30.93 30.53 30.13 29.73	29.32	30.44	29.76 29.07 28.39	27.70
846'600 -	848'999	70'550 -	70'749.95	391.94	393.05	33.91	30.83	30.15 29.46 28.78 28.10	27.42	31.34	30.95 30.55 30.15 29.75	29.34	30.46	29.78 29.10 28.42	27.73
849'000 -	851'399	70'750 -	70'949.95	393.06	394.16	33.93	30.85	30.17 29.49 28.81 28.13	27.45	31.36	30.96 30.57 30.17 29.77	29.36	30.48	29.80 29.12 28.44	27.76
851'400 -	853'799	70'950 -	71'149.95	394.17	395.27	33.94	30.86	30.19 29.51 28.83 28.15	27.47	31.37	30.98 30.58 30.19 29.79	29.39	30.50	29.82 29.14 28.46	27.79
853'800 -	856'199	71'150 -	71'349.95	395.28	396.38	33.96	30.88	30.21 29.53 28.85 28.18	27.50	31.39	31.00 30.60 30.21 29.81	29.41	30.52	29.84 29.17 28.49	27.81
856'200 -	858'599	71'350 -	71'549.95	396.39	397.49	33.97	30.90	30.23 29.55 28.88 28.20	27.53	31.40	31.01 30.62 30.23 29.83	29.43	30.54	29.86 29.19 28.51	27.84
858'600 -	860'999	71'550 -	71'749.95	397.50	398.60	33.99	30.92	30.24 29.57 28.90 28.23	27.55	31.42	31.03 30.64 30.24 29.85	29.45	30.56	29.88 29.21 28.54	27.87
861'000 -	863'399	71'750 -	71'949.95	398.61	399.71	34.00	30.93	30.26 29.59 28.92 28.25	27.58	31.43	31.05 30.66 30.26 29.87	29.47	30.57	29.90 29.23 28.56	27.89
863'400 -	865'799	71'950 -	72'149.95	399.72	400.82	34.02	30.95	30.28 29.62 28.95 28.28	27.61	31.45	31.06 30.67 30.28 29.89	29.49	30.59	29.92 29.26 28.59	27.92
865'800 -	868'199	72'150 -	72'349.95	400.83	401.93	34.03	30.97	30.30 29.64 28.97 28.30	27.64	31.46	31.08 30.69 30.30 29.91	29.51	30.61	29.94 29.28 28.61	27.94
868'200 -	870'599	72'350 -	72'549.95	401.94	403.05	34.04	30.99	30.32 29.66 28.99 28.33	27.66	31.48	31.10 30.71 30.32 29.93	29.54	30.63	29.96 29.30 28.63	27.97
870'600 -	872'999	72'550 -	72'749.95	403.06	404.16	34.06	31.01	30.34 29.68 29.02 28.35	27.69	31.50	31.11 30.73 30.34 29.95	29.56	30.65	29.98 29.32 28.66	28.00
873'000 -	875'399	72'750 -	72'949.95	404.17	405.27	34.07	31.02	30.36 29.70 29.04 28.38	27.71	31.51	31.13 30.74 30.36 29.97	29.58	30.67	30.00 29.34 28.68	28.02
875'400 -	877'799	72'950 -	73'149.95	405.28	406.38	34.09	31.04	30.38 29.72 29.06 28.40	27.74	31.53	31.14 30.76 30.37 29.99	29.60	30.68	30.02 29.36 28.71	28.05
877'800 -	880'199	73'150 -	73'349.95	406.39	407.49	34.10	31.06	30.40 29.74 29.08 28.43	27.77	31.54	31.16 30.78 30.39 30.01	29.62	30.70	30.05 29.39 28.73	28.07
880'200 -	882'599	73'350 -	73'549.95	407.50	408.60	34.12	31.07	30.42 29.76 29.11 28.45	27.79	31.55	31.18 30.79 30.41 30.03	29.64	30.72	30.06 29.41 28.75	28.10
882'600 -	884'999	73'550 -	73'749.95	408.61	409.71	34.13	31.09	30.44 29.78 29.13 28.47	27.82	31.57	31.19 30.81 30.43 30.05	29.66	30.74	30.08 29.43 28.78	28.12
885'000 -	887'399	73'750 -	73'949.95	409.72	410.82	34.14	31.11	30.45 29.80 29.15 28.50	27.84	31.58	31.21 30.83 30.45 30.07	29.68	30.76	30.10 29.45 28.80	28.15
887'400 -	889'799	73'950 -	74'149.95	410.83	411.93	34.16	31.12	30.47 29.82 29.17 28.52	27.87	31.60	31.22 30.85 30.47 30.08	29.70	30.77	30.12 29.47 28.82	28.17
889'800 -	892'199	74'150 -	74'349.95	411.94	413.05	34.17	31.14	30.49 29.84 29.19 28.54	27.89	31.61	31.24 30.86 30.48 30.10	29.72	30.79	30.14 29.49 28.84	28.19
892'200 -	894'599	74'350 -	74'549.95	413.06	414.16	34.19	31.16	30.51 29.86 29.22 28.57	27.92	31.63	31.25 30.88 30.50 30.12	29.74	30.81	30.16 29.51 28.87	28.22
894'600 -	896'999	74'550 -	74'749.95	414.17	415.27	34.20	31.17	30.53 29.88 29.24 28.59	27.95	31.64	31.27 30.89 30.52 30.14	29.76	30.83	30.18 29.54 28.89	28.24
897'000 -	899'399	74'750 -	74'949.95	415.28	416.38	34.21	31.19	30.55 29.90 29.26 28.61	27.97	31.66	31.29 30.91 30.54 30.16	29.78	30.84	30.20 29.56 28.91	28.27
899'400 -	901'799	74'950 -	75'149.95	416.39	417.49	34.23	31.21	30.56 29.92 29.28 28.64	28.00	31.67	31.30 30.93 30.55 30.18	29.80	30.86	30.22 29.58 28.93	28.29
901'800 -	904'199	75'150 -	75'349.95	417.50	418.60	34.24	31.22	30.58 29.94 29.30 28.66	28.02	31.69	31.32 30.94 30.57 30.20	29.82	30.88	30.24 29.60 28.96	28.32
904'200 -	906'599	75'350 -	75'549.95	418.61	419.71	34.25	31.24	30.60 29.96 29.32 28.68	28.04	31.71	31.33 30.96 30.59 30.21	29.84	30.89	30.25 29.62 28.98	28.34
Barème Impôt Source 2026 - République et Canton de Genève					- novembre 2025									Page 16

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
906'600 -	908'999	75'550 -	75'749.95	419.72	420.82	34.27	31.26	30.62 29.98 29.34 28.71	28.07	31.73	31.35 30.98 30.61 30.24	29.86	30.91	30.28 29.64 29.00	28.37
909'000 -	911'399	75'750 -	75'949.95	420.83	421.93	34.29	31.28	30.64 30.01 29.37 28.74	28.10	31.75	31.37 31.00 30.63 30.26	29.89	30.94	30.30 29.67 29.03	28.40
911'400 -	913'799	75'950 -	76'149.95	421.94	423.05	34.31	31.30	30.67 30.03 29.40 28.77	28.13	31.77	31.39 31.02 30.66 30.29	29.91	30.96	30.33 29.69 29.06	28.43
913'800 -	916'199	76'150 -	76'349.95	423.06	424.16	34.33	31.32	30.69 30.06 29.43 28.80	28.16	31.80	31.41 31.05 30.68 30.31	29.94	30.98	30.35 29.72 29.09	28.46
916'200 -	918'599	76'350 -	76'549.95	424.17	425.27	34.35	31.35	30.72 30.09 29.46 28.83	28.20	31.82	31.44 31.07 30.70 30.33	29.96	31.01	30.38 29.75 29.12	28.49
918'600 -	920'999	76'550 -	76'749.95	425.28	426.38	34.36	31.37	30.74 30.11 29.48 28.86	28.23	31.85	31.46 31.09 30.73 30.36	29.99	31.03	30.40 29.77 29.15	28.52
921'000 -	923'399	76'750 -	76'949.95	426.39	427.49	34.38	31.39	30.77 30.14 29.51 28.88	28.26	31.87	31.49 31.12 30.75 30.38	30.02	31.05	30.43 29.80 29.17	28.55
923'400 -	925'799	76'950 -	77'149.95	427.50	428.60	34.39	31.41	30.79 30.16 29.54 28.91	28.29	31.89	31.51 31.14 30.77 30.41	30.04	31.08	30.45 29.83 29.20	28.58
925'800 -	928'199	77'150 -	77'349.95	428.61	429.71	34.41	31.44	30.81 30.19 29.57 28.94	28.32	31.92	31.54 31.16 30.80 30.43	30.07	31.10	30.48 29.85 29.23	28.61
928'200 -	930'599	77'350 -	77'549.95	429.72	430.82	34.43	31.46	30.84 30.21 29.59 28.97	28.35	31.94	31.56 31.18 30.82 30.46	30.09	31.12	30.50 29.88 29.26	28.64
930'600 -	932'999	77'550 -	77'749.95	430.83	431.93	34.44	31.48	30.86 30.24 29.62 29.00	28.38	31.96	31.58 31.20 30.84 30.48	30.12	31.15	30.53 29.91 29.29	28.66
933'000 -	935'399	77'750 -	77'949.95	431.94	433.05	34.46	31.50	30.88 30.27 29.65 29.03	28.41	31.99	31.61 31.23 30.87 30.51	30.14	31.17	30.55 29.93 29.31	28.69
935'400 -	937'799	77'950 -	78'149.95	433.06	434.16	34.47	31.53	30.91 30.29 29.67 29.06	28.44	32.01	31.63 31.25 30.89 30.53	30.17	31.19	30.58 29.96 29.34	28.72
937'800 -	940'199	78'150 -	78'349.95	434.17	435.27	34.49	31.55	30.93 30.31 29.70 29.08	28.47	32.03	31.66 31.28 30.91 30.55	30.19	31.21	30.60 29.98 29.37	28.75
940'200 -	942'599	78'350 -	78'549.95	435.28	436.38	34.51	31.57	30.95 30.34 29.73 29.11	28.50	32.06	31.68 31.30 30.94 30.58	30.22	31.24	30.62 30.01 29.40	28.78
942'600 -	944'999	78'550 -	78'749.95	436.39	437.49	34.52	31.59	30.98 30.36 29.75 29.14	28.53	32.08	31.70 31.33 30.96 30.60	30.24	31.26	30.65 30.04 29.42	28.81
945'000 -	947'399	78'750 -	78'949.95	437.50	438.60	34.54	31.61	31.00 30.39 29.78 29.17	28.56	32.10	31.73 31.35 30.98 30.62	30.27	31.28	30.67 30.06 29.45	28.84
947'400 -	949'799	78'950 -	79'149.95	438.61	439.71	34.55	31.63	31.02 30.41 29.80 29.19	28.58	32.12	31.75 31.38 31.00 30.65	30.29	31.30	30.69 30.09 29.48	28.87
949'800 -	952'199	79'150 -	79'349.95	439.72	440.82	34.57	31.65	31.05 30.44 29.83 29.22	28.61	32.15	31.78 31.40 31.03 30.67	30.32	31.33	30.72 30.11 29.50	28.89
952'200 -	954'599	79'350 -	79'549.95	440.83	441.93	34.58	31.68	31.07 30.46 29.86 29.25	28.64	32.17	31.80 31.43 31.05 30.69	30.34	31.35	30.74 30.14 29.53	28.92
954'600 -	956'999	79'550 -	79'749.95	441.94	443.05	34.60	31.70	31.09 30.49 29.88 29.28	28.67	32.19	31.82 31.45 31.08 30.72	30.36	31.37	30.76 30.16 29.55	28.95
957'000 -	959'399	79'750 -	79'949.95	443.06	444.16	34.61	31.72	31.11 30.51 29.91 29.30	28.70	32.21	31.84 31.48 31.10 30.74	30.39	31.39	30.79 30.18 29.58	28.98
959'400 -	961'799	79'950 -	80'149.95	444.17	445.27	34.63	31.74	31.14 30.53 29.93 29.33	28.73	32.23	31.87 31.50 31.13 30.76	30.41	31.41	30.81 30.21 29.61	29.01
961'800 -	964'199	80'150 -	80'349.95	445.28	446.38	34.64	31.76	31.16 30.56 29.96 29.36	28.76	32.26	31.89 31.52 31.15 30.79	30.44	31.44	30.83 30.23 29.63	29.03
964'200 -	966'599	80'350 -	80'549.95	446.39	447.49	34.66	31.78	31.18 30.58 29.98 29.38	28.78	32.28	31.91 31.55 31.18 30.81	30.46	31.46	30.86 30.26 29.66	29.06
966'600 -	968'999	80'550 -	80'749.95	447.50	448.60	34.67	31.81	31.20 30.60 30.01 29.41	28.81	32.30	31.94 31.57 31.20 30.84	30.48	31.48	30.88 30.28 29.69	29.09
969'000 -	971'399	80'750 -	80'949.95	448.61	449.71	34.69	31.83	31.22 30.63 30.03 29.44	28.84	32.32	31.96 31.59 31.23 30.86	30.51	31.50	30.90 30.31 29.71	29.11
971'400 -	973'799	80'950 -	81'149.95	449.72	450.82	34.70	31.86	31.24 30.65 30.06 29.46	28.87	32.34	31.98 31.62 31.25 30.89	30.53	31.52	30.92 30.33 29.74	29.14
973'800 -	976'199	81'150 -	81'349.95	450.83	451.93	34.71	31.88	31.27 30.67 30.08 29.49	28.89	32.36	32.00 31.64 31.28 30.91	30.55	31.55	30.95 30.35 29.76	29.17
976'200 -	978'599	81'350 -	81'549.95	451.94	453.05	34.73	31.90	31.29 30.70 30.11 29.51	28.92	32.38	32.02 31.66 31.30 30.94	30.57	31.57	30.97 30.38 29.79	29.20
978'600 -	980'999	81'550 -	81'749.95	453.06	454.16	34.74	31.93	31.31 30.72 30.13 29.54	28.95	32.41	32.05 31.69 31.32 30.96	30.60	31.60	30.99 30.40 29.81	29.22
981'000 -	983'399	81'750 -	81'949.95	454.17	455.27	34.76	31.95	31.34 30.74 30.15 29.56	28.98	32.43	32.07 31.71 31.35 30.99	30.62	31.62	31.01 30.42 29.84	29.25
983'400 -	985'799	81'950 -	82'149.95	455.28	456.38	34.77	31.97	31.36 30.76 30.18 29.59	29.00	32.45	32.09 31.73 31.37 31.01	30.65	31.64	31.04 30.45 29.86	29.27
985'800 -	988'199	82'150 -	82'349.95	456.39	457.49	34.79	31.99	31.39 30.79 30.20 29.62	29.03	32.47	32.11 31.75 31.40 31.04	30.67	31.67	31.06 30.47 29.89	29.30
988'200 -	990'599	82'350 -	82'549.95	457.50	458.60	34.80	32.02	31.41 30.81 30.22 29.64	29.06	32.49	32.13 31.78 31.42 31.06	30.70	31.69	31.08 30.49 29.91	29.33
990'600 -	992'999	82'550 -	82'749.95	458.61	459.71	34.81	32.04	31.43 30.83 30.25 29.67	29.08	32.51	32.16 31.80 31.44 31.09	30.72	31.71	31.11 30.52 29.93	29.35
993'000 -	995'399	82'750 -	82'949.95	459.72	460.82	34.83	32.06	31.46 30.86 30.27 29.69	29.11	32.53	32.18 31.82 31.47 31.11	30.75	31.74	31.13 30.54 29.96	29.38
995'400 -	997'799	82'950 -	83'149.95	460.83	461.93	34.84	32.08	31.48 30.88 30.30 29.72	29.14	32.55	32.20 31.84 31.49 31.13	30.77	31.76	31.16 30.56 29.98	29.40
997'800 -	1'000'199	83'150 -	83'349.95	461.94	463.05	34.86	32.11	31.51 30.91 30.32 29.74	29.16	32.57	32.22 31.87 31.51 31.16	30.80	31.78	31.18 30.59 30.01	29.43
1'000'200 -	1'002'599	83'350 -	83'549.95	463.06	464.16	34.87	32.13	31.53 30.93 30.34 29.77	29.19	32.59	32.24 31.89 31.54 31.18	30.83	31.81	31.21 30.61 30.03	29.45
1'002'600 -	1'004'999	83'550 -	83'749.95	464.17	465.27	34.88	32.15	31.55 30.96 30.37 29.79	29.21	32.61	32.26 31.91 31.56 31.20	30.85	31.83	31.23 30.63 30.06	29.48
1'005'000 -	1'007'399	83'750 -	83'949.95	465.28	466.38	34.90	32.17	31.58 30.98 30.39 29.81	29.24	32.63	32.28 31.93 31.58 31.23	30.87	31.85	31.25 30.66 30.08	29.50
1'007'400 -	1'009'799	83'950 -	84'149.95	466.39	467.49	34.91	32.19	31.60 31.00 30.41 29.84	29.26	32.65	32.30 31.96 31.61 31.25	30.90	31.87	31.28 30.68 30.10	29.53
1'009'800 -	1'012'199	84'150 -	84'349.95	467.50	468.60	34.92	32.22	31.62 31.03 30.44 29.86	29.29	32.67	32.33 31.98 31.63 31.28	30.92	31.90	31.30 30.71 30.13	29.55
1'012'200 -	1'014'599	84'350 -	84'549.95	468.61	469.71	34.94	32.24	31.65 31.05 30.46 29.89	29.32	32.69	32.35 32.00 31.65 31.30	30.95	31.92	31.33 30.74 30.15	29.58
1'014'600 -	1'016'999	84'550 -	84'749.95	469.72	470.82	34.95	32.26	31.67 31.08 30.49 29.91	29.34	32.71	32.37 32.02 31.67 31.32	30.97	31.94	31.35 30.76 30.17	29.60
1'017'000 -	1'019'399	84'750 -	84'949.95	470.83	471.93	34.96	32.28	31.69 31.10 30.51 29.93	29.37	32.73	32.39 32.04 31.70 31.35	31.00	31.96	31.37 30.78 30.20	29.63
1'019'400 -	1'021'799	84'950 -	85'149.95	471.94	473.05	34.98	32.30	31.71 31.13 30.54 29.96	29.39	32.75	32.41 32.06 31.72 31.37	31.02	31.99	31.40 30.81 30.22	29.65
Barème Impôt Source 2026 - République et Canton de Genève					- novembre 2025									Page 17

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
1'021'800 -	1'024'199	85'150 -	85'349.95	473.06	474.16	34.99	32.32	31.74 31.15 30.56 29.98	29.42	32.77	32.43 32.08 31.74 31.39	31.04	32.01	31.42 30.84 30.25	29.68
1'024'200 -	1'026'599	85'350 -	85'549.95	474.17	475.27	35.00	32.34	31.76 31.17 30.59 30.00	29.44	32.79	32.45 32.11 31.76 31.42	31.07	32.03	31.44 30.86 30.27	29.70
1'026'600 -	1'028'999	85'550 -	85'749.95	475.28	476.38	35.02	32.37	31.78 31.20 30.61 30.03	29.47	32.81	32.47 32.13 31.78 31.44	31.09	32.05	31.47 30.88 30.30	29.73
1'029'000 -	1'031'399	85'750 -	85'949.95	476.39	477.49	35.03	32.39	31.80 31.22 30.64 30.06	29.49	32.83	32.49 32.15 31.80 31.46	31.12	32.07	31.49 30.91 30.33	29.75
1'031'400 -	1'033'799	85'950 -	86'149.95	477.50	478.60	35.04	32.41	31.83 31.24 30.66 30.08	29.51	32.85	32.51 32.17 31.83 31.48	31.14	32.09	31.51 30.93 30.35	29.77
1'033'800 -	1'036'199	86'150 -	86'349.95	478.61	479.71	35.05	32.43	31.85 31.27 30.69 30.11	29.54	32.86	32.53 32.19 31.85 31.51	31.16	32.12	31.54 30.96 30.38	29.80
1'036'200 -	1'038'599	86'350 -	86'549.95	479.72	480.82	35.07	32.45	31.87 31.29 30.71 30.14	29.56	32.88	32.55 32.21 31.87 31.53	31.19	32.14	31.56 30.98 30.40	29.82
1'038'600 -	1'040'999	86'550 -	86'749.95	480.83	481.93	35.08	32.47	31.89 31.32 30.74 30.16	29.59	32.89	32.57 32.23 31.89 31.55	31.21	32.16	31.58 31.00 30.43	29.85
1'041'000 -	1'043'399	86'750 -	86'949.95	481.94	483.05	35.09	32.49	31.91 31.34 30.76 30.19	29.61	32.91	32.58 32.25 31.91 31.57	31.23	32.18	31.60 31.03 30.45	29.88
1'043'400 -	1'045'799	86'950 -	87'149.95	483.06	484.16	35.11	32.51	31.94 31.36 30.79 30.21	29.64	32.93	32.60 32.27 31.93 31.60	31.26	32.20	31.63 31.05 30.48	29.90
1'045'800 -	1'048'199	87'150 -	87'349.95	484.17	485.27	35.12	32.53	31.96 31.38 30.81 30.24	29.67	32.94	32.62 32.29 31.95 31.62	31.28	32.22	31.65 31.08 30.50	29.93
1'048'200 -	1'050'599	87'350 -	87'549.95	485.28	486.38	35.13	32.55	31.98 31.41 30.83 30.26	29.69	32.96	32.63 32.31 31.98 31.64	31.30	32.24	31.67 31.10 30.53	29.95
1'050'600 -	1'052'999	87'550 -	87'749.95	486.39	487.49	35.14	32.57	32.00 31.43 30.86 30.29	29.72	32.97	32.65 32.33 32.00 31.66	31.32	32.26	31.69 31.12 30.55	29.98
1'053'000 -	1'055'399	87'750 -	87'949.95	487.50	488.60	35.16	32.59	32.02 31.45 30.88 30.31	29.74	32.99	32.67 32.34 32.02 31.68	31.35	32.28	31.71 31.15 30.58	30.01
1'055'400 -	1'057'799	87'950 -	88'149.95	488.61	489.71	35.17	32.61	32.04 31.47 30.91 30.34	29.77	33.00	32.68 32.36 32.04 31.70	31.37	32.30	31.74 31.17 30.60	30.03
1'057'800 -	1'060'199	88'150 -	88'349.95	489.72	490.82	35.18	32.63	32.06 31.50 30.93 30.36	29.80	33.02	32.70 32.38 32.06 31.73	31.39	32.32	31.76 31.19 30.62	30.06
1'060'200 -	1'062'599	88'350 -	88'549.95	490.83	491.93	35.19	32.65	32.08 31.52 30.95 30.39	29.82	33.03	32.71 32.39 32.07 31.75	31.41	32.34	31.78 31.21 30.65	30.08
1'062'600 -	1'064'999	88'550 -	88'749.95	491.94	493.05	35.20	32.67	32.11 31.54 30.98 30.41	29.85	33.05	32.73 32.41 32.09 31.77	31.43	32.37	31.80 31.24 30.67	30.11
1'065'000 -	1'067'399	88'750 -	88'949.95	493.06	494.16	35.22	32.69	32.13 31.56 31.00 30.44	29.88	33.06	32.74 32.43 32.11 31.79	31.46	32.39	31.82 31.26 30.70	30.14
1'067'400 -	1'069'799	88'950 -	89'149.95	494.17	495.27	35.23	32.71	32.15 31.58 31.02 30.46	29.90	33.08	32.76 32.44 32.12 31.81	31.48	32.41	31.84 31.28 30.72	30.16
1'069'800 -	1'072'199	89'150 -	89'349.95	495.28	496.38	35.24	32.73	32.17 31.61 31.05 30.49	29.93	33.09	32.78 32.46 32.14 31.82	31.50	32.43	31.87 31.31 30.75	30.19
1'072'200 -	1'074'599	89'350 -	89'549.95	496.39	497.49	35.25	32.75	32.19 31.63 31.07 30.51	29.95	33.11	32.79 32.48 32.16 31.84	31.52	32.45	31.89 31.33 30.77	30.21
1'074'600 -	1'076'999	89'550 -	89'749.95	497.50	498.60	35.26	32.76	32.21 31.65 31.09 30.53	29.98	33.12	32.81 32.49 32.18 31.86	31.54	32.46	31.91 31.35 30.79	30.23
1'077'000 -	1'079'399	89'750 -	89'949.95	498.61	499.71	35.28	32.78	32.23 31.67 31.12 30.56	30.00	33.14	32.82 32.51 32.19 31.88	31.56	32.48	31.93 31.37 30.82	30.26
1'079'400 -	1'081'799	89'950 -	90'149.95	499.72	500.82	35.29	32.80	32.25 31.69 31.14 30.58	30.03	33.15	32.84 32.52 32.21 31.89	31.58	32.50	31.95 31.39 30.84	30.28
1'081'800 -	1'084'199	90'150 -	90'349.95	500.83	501.93	35.30	32.81	32.27 31.72 31.16 30.61	30.05	33.16	32.85 32.54 32.23 31.91	31.59	32.52	31.97 31.42 30.86	30.31
1'084'200 -	1'086'599	90'350 -	90'549.95	501.94	503.05	35.31	32.83	32.29 31.74 31.18 30.63	30.08	33.18	32.87 32.56 32.24 31.93	31.61	32.53	31.99 31.44 30.89	30.33
1'086'600 -	1'088'999	90'550 -	90'749.95	503.06	504.16	35.32	32.84	32.30 31.76 31.21 30.65	30.10	33.19	32.88 32.57 32.26 31.95	31.63	32.55	32.01 31.46 30.91	30.36
1'089'000 -	1'091'399	90'750 -	90'949.95	504.17	505.27	35.33	32.86	32.32 31.78 31.23 30.68	30.13	33.21	32.90 32.59 32.28 31.96	31.65	32.57	32.03 31.48 30.93	30.38
1'091'400 -	1'093'799	90'950 -	91'149.95	505.28	506.38	35.35	32.87	32.34 31.80 31.25 30.70	30.15	33.22	32.91 32.60 32.29 31.98	31.67	32.58	32.04 31.50 30.95	30.41
1'093'800 -	1'096'199	91'150 -	91'349.95	506.39	507.49	35.36	32.89	32.35 31.82 31.27 30.72	30.18	33.24	32.93 32.62 32.31 32.00	31.69	32.60	32.06 31.52 30.98	30.43
1'096'200 -	1'098'599	91'350 -	91'549.95	507.50	508.60	35.37	32.91	32.37 31.83 31.29 30.75	30.20	33.25	32.94 32.64 32.33 32.02	31.70	32.62	32.08 31.54 31.00	30.45
1'098'600 -	1'100'999	91'550 -	91'749.95	508.61	509.71	35.38	32.92	32.39 31.85 31.32 30.77	30.23	33.26	32.96 32.65 32.34 32.03	31.72	32.63	32.10 31.56 31.02	30.48
1'101'000 -	1'103'399	91'750 -	91'949.95	509.72	510.82	35.39	32.94	32.40 31.87 31.33 30.79	30.25	33.28	32.97 32.67 32.36 32.05	31.74	32.65	32.11 31.58 31.04	30.50
1'103'400 -	1'105'799	91'950 -	92'149.95	510.83	511.93	35.40	32.95	32.42 31.89 31.35 30.82	30.27	33.29	32.99 32.68 32.37 32.07	31.76	32.66	32.13 31.60 31.06	30.52
1'105'800 -	1'108'199	92'150 -	92'349.95	511.94	513.05	35.41	32.97	32.44 31.90 31.37 30.84	30.30	33.31	33.00 32.70 32.39 32.08	31.77	32.68	32.15 31.62 31.08	30.55
1'108'200 -	1'110'599	92'350 -	92'549.95	513.06	514.16	35.42	32.98	32.45 31.92 31.39 30.86	30.32	33.32	33.02 32.71 32.41 32.10	31.79	32.69	32.16 31.63 31.10	30.57
1'110'600 -	1'112'999	92'550 -	92'749.95	514.17	515.27	35.44	33.00	32.47 31.94 31.41 30.88	30.35	33.33	33.03 32.73 32.42 32.12	31.81	32.71	32.18 31.65 31.12	30.59
1'113'000 -	1'115'399	92'750 -	92'949.95	515.28	516.38	35.45	33.01	32.48 31.96 31.43 30.90	30.37	33.35	33.05 32.74 32.44 32.13	31.83	32.73	32.20 31.67 31.14	30.61
1'115'400 -	1'117'799	92'950 -	93'149.95	516.39	517.49	35.46	33.03	32.50 31.97 31.45 30.92	30.39	33.36	33.06 32.76 32.45 32.15	31.84	32.74	32.21 31.69 31.16	30.63
1'117'800 -	1'120'199	93'150 -	93'349.95	517.50	518.60	35.47	33.04	32.51 31.99 31.46 30.94	30.41	33.38	33.07 32.77 32.47 32.17	31.86	32.76	32.23 31.70 31.18	30.65
1'120'200 -	1'122'599	93'350 -	93'549.95	518.61	519.71	35.48	33.06	32.53 32.01 31.48 30.96	30.43	33.39	33.09 32.79 32.49 32.18	31.88	32.77	32.25 31.72 31.20	30.67
1'122'600 -	1'124'999	93'550 -	93'749.95	519.72	520.82	35.49	33.07	32.55 32.02 31.50 30.98	30.45	33.40	33.10 32.80 32.50 32.20	31.89	32.79	32.26 31.74 31.22	30.69
1'125'000 -	1'127'399	93'750 -	93'949.95	520.83	521.93	35.50	33.09	32.56 32.04 31.52 30.99	30.47	33.42	33.12 32.82 32.52 32.21	31.91	32.80	32.28 31.76 31.23	30.71
1'127'400 -	1'129'799	93'950 -	94'149.95	521.94	523.05	35.51	33.10	32.58 32.06 31.53 31.01	30.49	33.43	33.13 32.83 32.53 32.23	31.93	32.82	32.30 31.77 31.25	30.73
1'129'800 -	1'132'199	94'150 -	94'349.95	523.06	524.16	35.52	33.11	32.59 32.07 31.55 31.03	30.51	33.44	33.15 32.85 32.55 32.25	31.95	32.83	32.31 31.79 31.27	30.75
1'132'200 -	1'134'599	94'350 -	94'549.95	524.17	525.27	35.53	33.13	32.61 32.09 31.57 31.05	30.53	33.46	33.16 32.86 32.56 32.26	31.96	32.85	32.33 31.81 31.29	30.77
1'134'600 -	1'136'999	94'550 -	94'749.95	525.28	526.38	35.54	33.14	32.62 32.11 31.59 31.07	30.55	33.47	33.17 32.88 32.58 32.28	31.98	32.86	32.34 31.83 31.31	30.79
Barème Impôt Source 2026 - République et Canton de Genève					- novembre 2025									Page 18

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
1'137'000 -	1'139'399	94'750 -	94'949.95	526.39	527.49	35.56	33.16	32.64 32.12 31.61 31.09	30.57	33.48	33.19 32.89 32.59 32.30	32.00	32.88	32.36 31.84 31.33	30.81
1'139'400 -	1'141'799	94'950 -	95'149.95	527.50	528.60	35.57	33.17	32.66 32.14 31.62 31.11	30.59	33.50	33.20 32.91 32.61 32.31	32.01	32.89	32.38 31.86 31.34	30.83
1'141'800 -	1'144'199	95'150 -	95'349.95	528.61	529.71	35.58	33.19	32.67 32.16 31.64 31.13	30.61	33.51	33.21 32.92 32.62 32.33	32.03	32.91	32.39 31.88 31.36	30.85
1'144'200 -	1'146'599	95'350 -	95'549.95	529.72	530.82	35.59	33.20	32.69 32.17 31.66 31.14	30.63	33.52	33.23 32.93 32.64 32.34	32.05	32.92	32.41 31.89 31.38	30.87
1'146'600 -	1'148'999	95'550 -	95'749.95	530.83	531.93	35.60	33.21	32.70 32.19 31.68 31.16	30.65	33.54	33.24 32.95 32.65 32.36	32.06	32.94	32.42 31.91 31.40	30.88
1'149'000 -	1'151'399	95'750 -	95'949.95	531.94	533.05	35.61	33.23	32.72 32.20 31.69 31.18	30.67	33.55	33.26 32.96 32.67 32.37	32.08	32.95	32.44 31.93 31.42	30.90
1'151'400 -	1'153'799	95'950 -	96'149.95	533.06	534.16	35.62	33.24	32.73 32.22 31.71 31.20	30.69	33.56	33.27 32.98 32.68 32.39	32.09	32.96	32.45 31.94 31.43	30.92
1'153'800 -	1'156'199	96'150 -	96'349.95	534.17	535.27	35.63	33.26	32.75 32.24 31.73 31.22	30.71	33.57	33.28 32.99 32.70 32.41	32.11	32.98	32.47 31.96 31.45	30.94
1'156'200 -	1'158'599	96'350 -	96'549.95	535.28	536.38	35.64	33.27	32.76 32.25 31.74 31.24	30.73	33.59	33.30 33.01 32.71 32.42	32.13	32.99	32.49 31.98 31.47	30.96
1'158'600 -	1'160'999	96'550 -	96'749.95	536.39	537.49	35.65	33.28	32.78 32.27 31.76 31.25	30.75	33.60	33.31 33.02 32.73 32.44	32.14	33.01	32.50 31.99 31.49	30.98
1'161'000 -	1'163'399	96'750 -	96'949.95	537.50	538.60	35.66	33.30	32.79 32.28 31.78 31.27	30.76	33.61	33.32 33.03 32.74 32.45	32.16	33.02	32.52 32.01 31.50	31.00
1'163'400 -	1'165'799	96'950 -	97'149.95	538.61	539.71	35.67	33.31	32.80 32.30 31.79 31.29	30.78	33.62	33.34 33.05 32.76 32.47	32.17	33.04	32.53 32.03 31.52	31.01
1'165'800 -	1'168'199	97'150 -	97'349.95	539.72	540.82	35.68	33.32	32.82 32.32 31.81 31.31	30.80	33.64	33.35 33.06 32.77 32.48	32.19	33.05	32.55 32.04 31.54	31.03
1'168'200 -	1'170'599	97'350 -	97'549.95	540.83	541.93	35.69	33.34	32.83 32.33 31.83 31.32	30.82	33.65	33.36 33.07 32.79 32.50	32.21	33.07	32.56 32.06 31.56	31.05
1'170'600 -	1'172'999	97'550 -	97'749.95	541.94	543.05	35.70	33.35	32.85 32.35 31.84 31.34	30.84	33.66	33.38 33.09 32.80 32.51	32.22	33.08	32.58 32.07 31.57	31.07
1'173'000 -	1'175'399	97'750 -	97'949.95	543.06	544.16	35.71	33.36	32.86 32.36 31.86 31.36	30.86	33.67	33.39 33.10 32.82 32.53	32.24	33.09	32.59 32.09 31.59	31.09
1'175'400 -	1'177'799	97'950 -	98'149.95	544.17	545.27	35.72	33.38	32.88 32.38 31.88 31.38	30.88	33.69	33.40 33.12 32.83 32.54	32.25	33.11	32.61 32.11 31.61	31.11
1'177'800 -	1'180'199	98'150 -	98'349.95	545.28	546.38	35.73	33.39	32.89 32.39 31.89 31.39	30.89	33.70	33.41 33.13 32.84 32.56	32.27	33.12	32.62 32.12 31.62	31.12
1'180'200 -	1'182'599	98'350 -	98'549.95	546.39	547.49	35.74	33.40	32.91 32.41 31.91 31.41	30.91	33.71	33.43 33.14 32.86 32.57	32.28	33.13	32.64 32.14 31.64	31.14
1'182'600 -	1'184'999	98'550 -	98'749.95	547.50	548.60	35.75	33.42	32.92 32.42 31.93 31.43	30.93	33.72	33.44 33.16 32.87 32.59	32.30	33.15	32.65 32.15 31.66	31.16
1'185'000 -	1'187'399	98'750 -	98'949.95	548.61	549.71	35.76	33.43	32.94 32.44 31.94 31.45	30.95	33.74	33.45 33.17 32.89 32.60	32.31	33.16	32.67 32.17 31.67	31.18
1'187'400 -	1'189'799	98'950 -	99'149.95	549.72	550.82	35.77	33.44	32.95 32.45 31.96 31.46	30.97	33.75	33.47 33.18 32.90 32.62	32.33	33.18	32.68 32.18 31.69	31.19
1'189'800 -	1'192'199	99'150 -	99'349.95	550.83	551.93	35.78	33.46	32.96 32.47 31.97 31.48	30.99	33.76	33.48 33.20 32.91 32.63	32.35	33.19	32.69 32.20 31.71	31.21
1'192'200 -	1'194'599	99'350 -	99'549.95	551.94	553.05	35.79	33.47	32.98 32.48 31.99 31.50	31.00	33.77	33.49 33.21 32.93 32.64	32.36	33.20	32.71 32.22 31.72	31.23
1'194'600 -	1'196'999	99'550 -	99'749.95	553.06	554.16	35.80	33.48	32.99 32.50 32.01 31.51	31.02	33.78	33.50 33.22 32.94 32.66	32.37	33.22	32.72 32.23 31.74	31.25
1'197'000 -	1'199'399	99'750 -	99'949.95	554.17	555.27	35.81	33.50	33.00 32.51 32.02 31.53	31.04	33.80	33.52 33.24 32.96 32.67	32.39	33.23	32.74 32.25 31.76	31.26
1'199'400 -	1'201'799	99'950 -	100'149.95	555.28	556.38	35.82	33.51	33.02 32.53 32.04 31.55	31.06	33.81	33.53 33.25 32.97 32.69	32.41	33.24	32.75 32.26 31.77	31.28
1'201'800 -	1'204'199	100'150 -	100'349.95	556.39	557.49	35.83	33.52	33.03 32.54 32.05 31.56	31.08	33.82	33.54 33.26 32.98 32.70	32.42	33.26	32.77 32.28 31.79	31.30
1'204'200 -	1'206'599	100'350 -	100'549.95	557.50	558.60	35.84	33.53	33.05 32.56 32.07 31.58	31.09	33.83	33.55 33.28 33.00 32.72	32.43	33.27	32.78 32.29 31.80	31.32
1'206'600 -	1'208'999	100'550 -	100'749.95	558.61	559.71	35.84	33.55	33.06 32.57 32.08 31.60	31.11	33.84	33.57 33.29 33.01 32.73	32.45	33.28	32.80 32.31 31.82	31.33
1'209'000 -	1'211'399	100'750 -	100'949.95	559.72	560.82	35.85	33.56	33.07 32.59 32.10 31.61	31.13	33.85	33.58 33.30 33.02 32.74	32.46	33.30	32.81 32.32 31.84	31.35
1'211'400 -	1'213'799	100'950 -	101'149.95	560.83	561.93	35.86	33.57	33.09 32.60 32.12 31.63	31.15	33.87	33.59 33.31 33.04 32.76	32.48	33.31	32.82 32.34 31.85	31.37
1'213'800 -	1'216'199	101'150 -	101'349.95	561.94	563.05	35.87	33.58	33.10 32.62 32.13 31.65	31.16	33.88	33.60 33.33 33.05 32.77	32.49	33.32	32.84 32.35 31.87	31.38
1'216'200 -	1'218'599	101'350 -	101'549.95	563.06	564.16	35.88	33.60	33.11 32.63 32.15 31.66	31.18	33.89	33.62 33.34 33.06 32.79	32.51	33.34	32.85 32.37 31.88	31.40
1'218'600 -	1'220'999	101'550 -	101'749.95	564.17	565.27	35.89	33.61	33.13 32.64 32.16 31.68	31.20	33.90	33.63 33.35 33.08 32.80	32.52	33.35	32.87 32.38 31.90	31.42
1'221'000 -	1'223'399	101'750 -	101'949.95	565.28	566.38	35.90	33.62	33.14 32.66 32.18 31.70	31.21	33.91	33.64 33.36 33.09 32.81	32.54	33.36	32.88 32.40 31.92	31.43
1'223'400 -	1'225'799	101'950 -	102'149.95	566.39	567.49	35.91	33.63	33.15 32.67 32.19 31.71	31.23	33.92	33.65 33.38 33.10 32.83	32.55	33.37	32.89 32.41 31.93	31.45
1'225'800 -	1'228'199	102'150 -	102'349.95	567.50	568.60	35.92	33.65	33.17 32.69 32.21 31.73	31.25	33.94	33.66 33.39 33.12 32.84	32.57	33.39	32.91 32.43 31.95	31.47
1'228'200 -	1'230'599	102'350 -	102'549.95	568.61	569.71	35.93	33.66	33.18 32.70 32.22 31.74	31.27	33.95	33.67 33.40 33.13 32.85	32.58	33.40	32.92 32.44 31.96	31.48
1'230'600 -	1'232'999	102'550 -	102'749.95	569.72	570.82	35.94	33.67	33.19 32.72 32.24 31.76	31.28	33.96	33.69 33.42 33.14 32.87	32.59	33.41	32.93 32.46 31.98	31.50
1'233'000 -	1'235'399	102'750 -	102'949.95	570.83	571.93	35.95	33.68	33.21 32.73 32.25 31.78	31.30	33.97	33.70 33.43 33.16 32.88	32.61	33.42	32.95 32.47 31.99	31.52
1'235'400 -	1'237'799	102'950 -	103'149.95	571.94	573.05	35.96	33.70	33.22 32.74 32.27 31.79	31.32	33.98	33.71 33.44 33.17 32.90	32.62	33.44	32.96 32.49 32.01	31.53
1'237'800 -	1'240'199	103'150 -	103'349.95	573.06	574.16	35.96	33.71	33.23 32.76 32.28 31.81	31.33	33.99	33.72 33.45 33.18 32.91	32.64	33.45	32.97 32.50 32.02	31.55
1'240'200 -	1'242'599	103'350 -	103'549.95	574.17	575.27	35.97	33.72	33.25 32.77 32.30 31.82	31.35	34.00	33.73 33.46 33.19 32.92	32.65	33.46	32.99 32.51 32.04	31.57
1'242'600 -	1'244'999	103'550 -	103'749.95	575.28	576.38	35.98	33.73	33.26 32.78 32.31 31.84	31.37	34.01	33.75 33.48 33.21 32.94	32.66	33.48	33.00 32.53 32.06	31.58
1'245'000 -	1'247'399	103'750 -	103'949.95	576.39	577.49	35.99	33.74	33.27 32.80 32.33 31.85	31.38	34.03	33.76 33.49 33.22 32.95	32.68	33.49	33.02 32.54 32.07	31.60
1'247'400 -	1'249'799	103'950 -	104'149.95	577.50	578.60	36.00	33.75	33.28 32.81 32.34 31.87	31.40	34.04	33.77 33.50 33.23 32.96	32.69	33.50	33.03 32.56 32.09	31.61
1'249'800 -	1'252'199	104'150 -	104'349.95	578.61	579.71	36.01	33.77	33.30 32.83 32.36 31.88	31.41	34.05	33.78 33.51 33.24 32.98	32.71	33.51	33.04 32.57 32.10	31.63
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 19

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
1'252'200 -	1'254'599	104'350 -	104'549.95	579.72	580.82	36.02	33.78	33.31 32.84 32.37 31.90	31.43	34.06	33.79 33.52 33.26 32.99	32.72	33.52	33.05 32.59 32.12	31.65
1'254'600 -	1'256'999	104'550 -	104'749.95	580.83	581.93	36.03	33.79	33.32 32.85 32.38 31.92	31.45	34.07	33.80 33.54 33.27 33.00	32.73	33.54	33.07 32.60 32.13	31.66
1'257'000 -	1'259'399	104'750 -	104'949.95	581.94	583.05	36.03	33.80	33.33 32.87 32.40 31.93	31.46	34.08	33.81 33.55 33.28 33.02	32.75	33.55	33.08 32.61 32.14	31.68
1'259'400 -	1'261'799	104'950 -	105'149.95	583.06	584.16	36.04	33.81	33.35 32.88 32.41 31.95	31.48	34.09	33.83 33.56 33.30 33.03	32.76	33.56	33.09 32.63 32.16	31.69
1'261'800 -	1'264'199	105'150 -	105'349.95	584.17	585.27	36.05	33.83	33.36 32.89 32.43 31.96	31.50	34.10	33.84 33.57 33.31 33.04	32.77	33.57	33.11 32.64 32.18	31.71
1'264'200 -	1'266'599	105'350 -	105'549.95	585.28	586.38	36.06	33.84	33.37 32.91 32.44 31.98	31.51	34.11	33.85 33.58 33.32 33.05	32.79	33.58	33.12 32.65 32.19	31.72
1'266'600 -	1'268'999	105'550 -	105'749.95	586.39	587.49	36.07	33.85	33.38 32.92 32.46 31.99	31.53	34.12	33.86 33.60 33.33 33.07	32.80	33.60	33.13 32.67 32.20	31.74
1'269'000 -	1'271'399	105'750 -	105'949.95	587.50	588.60	36.08	33.86	33.40 32.93 32.47 32.01	31.54	34.13	33.87 33.61 33.34 33.08	32.81	33.61	33.15 32.68 32.22	31.76
1'271'400 -	1'273'799	105'950 -	106'149.95	588.61	589.71	36.09	33.87	33.41 32.95 32.48 32.02	31.56	34.14	33.88 33.62 33.36 33.09	32.83	33.62	33.16 32.70 32.23	31.77
1'273'800 -	1'276'199	106'150 -	106'349.95	589.72	590.82	36.09	33.88	33.42 32.96 32.50 32.04	31.57	34.16	33.89 33.63 33.37 33.11	32.84	33.63	33.17 32.71 32.25	31.79
1'276'200 -	1'278'599	106'350 -	106'549.95	590.83	591.93	36.10	33.89	33.43 32.97 32.51 32.05	31.59	34.17	33.90 33.64 33.38 33.12	32.85	33.64	33.18 32.72 32.26	31.80
1'278'600 -	1'280'999	106'550 -	106'749.95	591.94	593.05	36.11	33.91	33.45 32.99 32.53 32.07	31.61	34.18	33.92 33.65 33.39 33.13	32.87	33.66	33.20 32.74 32.28	31.82
1'281'000 -	1'283'399	106'750 -	106'949.95	593.06	594.16	36.12	33.92	33.46 33.00 32.54 32.08	31.62	34.19	33.93 33.67 33.40 33.14	32.88	33.67	33.21 32.75 32.29	31.83
1'283'400 -	1'285'799	106'950 -	107'149.95	594.17	595.27	36.13	33.93	33.47 33.01 32.55 32.09	31.64	34.20	33.94 33.68 33.42 33.16	32.89	33.68	33.22 32.76 32.30	31.85
1'285'800 -	1'288'199	107'150 -	107'349.95	595.28	596.38	36.14	33.94	33.48 33.02 32.57 32.11	31.65	34.21	33.95 33.69 33.43 33.17	32.91	33.69	33.23 32.78 32.32	31.86
1'288'200 -	1'290'599	107'350 -	107'549.95	596.39	597.49	36.14	33.95	33.49 33.04 32.58 32.12	31.67	34.22	33.96 33.70 33.44 33.18	32.92	33.70	33.25 32.79 32.33	31.88
1'290'600 -	1'292'999	107'550 -	107'749.95	597.50	598.60	36.15	33.96	33.51 33.05 32.59 32.14	31.68	34.23	33.97 33.71 33.45 33.19	32.93	33.71	33.26 32.80 32.35	31.89
1'293'000 -	1'295'399	107'750 -	107'949.95	598.61	599.71	36.16	33.97	33.52 33.06 32.61 32.15	31.70	34.24	33.98 33.72 33.46 33.21	32.95	33.73	33.27 32.82 32.36	31.91
1'295'400 -	1'297'799	107'950 -	108'149.95	599.72	600.82	36.17	33.98	33.53 33.08 32.62 32.17	31.71	34.25	33.99 33.73 33.48 33.22	32.96	33.74	33.28 32.83 32.38	31.92
1'297'800 -	1'300'199	108'150 -	108'349.95	600.83	601.93	36.18	33.99	33.54 33.09 32.63 32.18	31.73	34.26	34.00 33.75 33.49 33.23	32.97	33.75	33.30 32.84 32.39	31.94
1'300'200 -	1'302'599	108'350 -	108'549.95	601.94	603.05	36.19	34.01	33.55 33.10 32.65 32.20	31.74	34.27	34.01 33.76 33.50 33.24	32.98	33.76	33.31 32.86 32.40	31.95
1'302'600 -	1'304'999	108'550 -	108'749.95	603.06	604.16	36.19	34.02	33.56 33.11 32.66 32.21	31.76	34.28	34.02 33.77 33.51 33.25	33.00	33.77	33.32 32.87 32.42	31.97
1'305'000 -	1'307'399	108'750 -	108'949.95	604.17	605.27	36.20	34.03	33.58 33.13 32.68 32.22	31.77	34.29	34.03 33.78 33.52 33.27	33.01	33.78	33.33 32.88 32.43	31.98
1'307'400 -	1'309'799	108'950 -	109'149.95	605.28	606.38	36.21	34.04	33.59 33.14 32.69 32.24	31.79	34.30	34.04 33.79 33.53 33.28	33.02	33.79	33.34 32.89 32.44	31.99
1'309'800 -	1'312'199	109'150 -	109'349.95	606.39	607.49	36.22	34.05	33.60 33.15 32.70 32.25	31.80	34.31	34.06 33.80 33.55 33.29	33.03	33.81	33.36 32.91 32.46	32.01
1'312'200 -	1'314'599	109'350 -	109'549.95	607.50	608.60	36.23	34.06	33.61 33.16 32.71 32.27	31.82	34.32	34.07 33.81 33.56 33.30	33.05	33.82	33.37 32.92 32.47	32.02
1'314'600 -	1'316'999	109'550 -	109'749.95	608.61	609.71	36.23	34.07	33.62 33.18 32.73 32.28	31.83	34.33	34.08 33.82 33.57 33.31	33.06	33.83	33.38 32.93 32.49	32.04
1'317'000 -	1'319'399	109'750 -	109'949.95	609.72	610.82	36.24	34.08	33.63 33.19 32.74 32.29	31.85	34.34	34.09 33.83 33.58 33.33	33.07	33.84	33.39 32.95 32.50	32.05
1'319'400 -	1'321'799	109'950 -	110'149.95	610.83	611.93	36.25	34.09	33.65 33.20 32.75 32.31	31.86	34.35	34.10 33.85 33.59 33.34	33.08	33.85	33.40 32.96 32.51	32.07
1'321'800 -	1'324'199	110'150 -	110'349.95	611.94	613.05	36.26	34.10	33.66 33.21 32.77 32.32	31.88	34.36	34.11 33.86 33.60 33.35	33.10	33.86	33.42 32.97 32.53	32.08
1'324'200 -	1'326'599	110'350 -	110'549.95	613.06	614.16	36.26	34.11	33.67 33.22 32.78 32.34	31.89	34.37	34.12 33.87 33.61 33.36	33.11	33.87	33.43 32.98 32.54	32.09
1'326'600 -	1'328'999	110'550 -	110'749.95	614.17	615.27	36.27	34.12	33.68 33.24 32.79 32.35	31.91	34.38	34.13 33.88 33.63 33.37	33.12	33.88	33.44 33.00 32.55	32.11
1'329'000 -	1'331'399	110'750 -	110'949.95	615.28	616.38	36.28	34.13	33.69 33.25 32.81 32.36	31.92	34.39	34.14 33.89 33.64 33.38	33.13	33.89	33.45 33.01 32.57	32.12
1'331'400 -	1'333'799	110'950 -	111'149.95	616.39	617.49	36.29	34.14	33.70 33.26 32.82 32.38	31.94	34.40	34.15 33.90 33.65 33.40	33.14	33.90	33.46 33.02 32.58	32.14
1'333'800 -	1'336'199	111'150 -	111'349.95	617.50	618.60	36.30	34.15	33.71 33.27 32.83 32.39	31.95	34.41	34.16 33.91 33.66 33.41	33.16	33.91	33.47 33.03 32.59	32.15
1'336'200 -	1'338'599	111'350 -	111'549.95	618.61	619.71	36.30	34.16	33.72 33.28 32.84 32.40	31.96	34.42	34.17 33.92 33.67 33.42	33.17	33.93	33.49 33.05 32.61	32.17
1'338'600 -	1'340'999	111'550 -	111'749.95	619.72	620.82	36.31	34.17	33.74 33.30 32.86 32.42	31.98	34.43	34.18 33.93 33.68 33.43	33.18	33.94	33.50 33.06 32.62	32.18
1'341'000 -	1'343'399	111'750 -	111'949.95	620.83	621.93	36.32	34.18	33.75 33.31 32.87 32.43	31.99	34.44	34.19 33.94 33.69 33.44	33.19	33.95	33.51 33.07 32.63	32.19
1'343'400 -	1'345'799	111'950 -	112'149.95	621.94	623.05	36.33	34.20	33.76 33.32 32.88 32.44	32.01	34.45	34.20 33.95 33.70 33.45	33.20	33.96	33.52 33.08 32.64	32.21
1'345'800 -	1'348'199	112'150 -	112'349.95	623.06	624.16	36.33	34.21	33.77 33.33 32.89 32.46	32.02	34.46	34.21 33.96 33.71 33.47	33.22	33.97	33.53 33.09 32.66	32.22
1'348'200 -	1'350'599	112'350 -	112'549.95	624.17	625.27	36.34	34.22	33.78 33.34 32.91 32.47	32.03	34.46	34.22 33.97 33.72 33.48	33.23	33.98	33.54 33.11 32.67	32.23
1'350'600 -	1'352'999	112'550 -	112'749.95	625.28	626.38	36.35	34.23	33.79 33.35 32.92 32.48	32.05	34.47	34.23 33.98 33.74 33.49	33.24	33.99	33.55 33.12 32.68	32.25
1'353'000 -	1'355'399	112'750 -	112'949.95	626.39	627.49	36.36	34.24	33.80 33.37 32.93 32.50	32.06	34.48	34.24 33.99 33.75 33.50	33.25	34.00	33.57 33.13 32.70	32.26
1'355'400 -	1'357'799	112'950 -	113'149.95	627.50	628.60	36.36	34.25	33.81 33.38 32.94 32.51	32.08	34.49	34.25 34.00 33.76 33.51	33.26	34.01	33.58 33.14 32.71	32.28
1'357'800 -	1'360'199	113'150 -	113'349.95	628.61	629.71	36.37	34.26	33.82 33.39 32.96 32.52	32.09	34.50	34.26 34.01 33.77 33.52	33.28	34.02	33.59 33.15 32.72	32.29
1'360'200 -	1'362'599	113'350 -	113'549.95	629.72	630.82	36.38	34.27	33.83 33.40 32.97 32.54	32.10	34.51	34.27 34.02 33.78 33.53	33.29	34.03	33.60 33.17 32.73	32.30
1'362'600 -	1'364'999	113'550 -	113'749.95	630.83	631.93	36.39	34.28	33.84 33.41 32.98 32.55	32.12	34.52	34.28 34.03 33.79 33.54	33.30	34.04	33.61 33.18 32.75	32.32
1'365'000 -	1'367'399	113'750 -	113'949.95	631.94	633.05	36.39	34.29	33.86 33.42 32.99 32.56	32.13	34.53	34.29 34.04 33.80 33.56	33.31	34.05	33.62 33.19 32.76	32.33
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 20

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
1'367'400 -	1'369'799	113'950 -	114'149.95	633.06	634.16	36.40	34.30	33.87 33.44 33.00 32.57	32.14	34.54	34.30 34.05 33.81 33.57	33.32	34.06	33.63 33.20 32.77	32.34
1'369'800 -	1'372'199	114'150 -	114'349.95	634.17	635.27	36.41	34.31	33.88 33.45 33.02 32.59	32.16	34.55	34.31 34.06 33.82 33.58	33.33	34.07	33.64 33.21 32.78	32.36
1'372'200 -	1'374'599	114'350 -	114'549.95	635.28	636.38	36.42	34.32	33.89 33.46 33.03 32.60	32.17	34.56	34.32 34.07 33.83 33.59	33.34	34.08	33.65 33.23 32.80	32.37
1'374'600 -	1'376'999	114'550 -	114'749.95	636.39	637.49	36.42	34.33	33.90 33.47 33.04 32.61	32.19	34.57	34.33 34.08 33.84 33.60	33.36	34.09	33.67 33.24 32.81	32.38
1'377'000 -	1'379'399	114'750 -	114'949.95	637.50	638.60	36.43	34.33	33.91 33.48 33.05 32.63	32.20	34.58	34.34 34.09 33.85 33.61	33.37	34.10	33.68 33.25 32.82	32.39
1'379'400 -	1'381'799	114'950 -	115'149.95	638.61	639.71	36.44	34.34	33.92 33.49 33.07 32.64	32.21	34.59	34.35 34.10 33.86 33.62	33.38	34.11	33.69 33.26 32.83	32.41
1'381'800 -	1'384'199	115'150 -	115'349.95	639.72	640.82	36.44	34.35	33.93 33.50 33.08 32.65	32.23	34.59	34.35 34.11 33.87 33.63	33.39	34.12	33.70 33.27 32.85	32.42
1'384'200 -	1'386'599	115'350 -	115'549.95	640.83	641.93	36.45	34.36	33.94 33.51 33.09 32.66	32.24	34.60	34.36 34.12 33.88 33.64	33.40	34.13	33.71 33.28 32.86	32.43
1'386'600 -	1'388'999	115'550 -	115'749.95	641.94	643.05	36.46	34.37	33.95 33.52 33.10 32.68	32.25	34.61	34.37 34.13 33.89 33.65	33.41	34.14	33.72 33.30 32.87	32.45
1'389'000 -	1'391'399	115'750 -	115'949.95	643.06	644.16	36.47	34.38	33.96 33.54 33.11 32.69	32.27	34.62	34.38 34.14 33.90 33.66	33.42	34.15	33.73 33.31 32.88	32.46
1'391'400 -	1'393'799	115'950 -	116'149.95	644.17	645.27	36.47	34.39	33.97 33.55 33.12 32.70	32.28	34.63	34.39 34.15 33.91 33.67	33.43	34.16	33.74 33.32 32.90	32.47
1'393'800 -	1'396'199	116'150 -	116'349.95	645.28	646.38	36.48	34.40	33.98 33.56 33.14 32.71	32.29	34.64	34.40 34.16 33.92 33.69	33.45	34.17	33.75 33.33 32.91	32.49
1'396'200 -	1'398'599	116'350 -	116'549.95	646.39	647.49	36.49	34.41	33.99 33.57 33.15 32.73	32.31	34.65	34.41 34.17 33.94 33.70	33.46	34.18	33.76 33.34 32.92	32.50
1'398'600 -	1'400'999	116'550 -	116'749.95	647.50	648.60	36.49	34.42	34.00 33.58 33.16 32.74	32.32	34.66	34.42 34.18 33.94 33.71	33.47	34.19	33.77 33.35 32.93	32.51
1'401'000 -	1'403'399	116'750 -	116'949.95	648.61	649.71	36.50	34.43	34.01 33.59 33.17 32.75	32.33	34.67	34.43 34.19 33.96 33.72	33.48	34.20	33.78 33.36 32.94	32.52
1'403'400 -	1'405'799	116'950 -	117'149.95	649.72	650.82	36.51	34.44	34.02 33.60 33.18 32.76	32.34	34.68	34.44 34.20 33.97 33.73	33.49	34.21	33.79 33.37 32.96	32.54
1'405'800 -	1'408'199	117'150 -	117'349.95	650.83	651.93	36.52	34.45	34.03 33.61 33.19 32.78	32.36	34.69	34.45 34.21 33.98 33.74	33.50	34.22	33.80 33.39 32.97	32.55
1'408'200 -	1'410'599	117'350 -	117'549.95	651.94	653.05	36.52	34.46	34.04 33.62 33.21 32.79	32.37	34.70	34.46 34.22 33.99 33.75	33.51	34.23	33.81 33.40 32.98	32.56
1'410'600 -	1'412'999	117'550 -	117'749.95	653.06	654.16	36.53	34.47	34.05 33.63 33.22 32.80	32.38	34.71	34.47 34.23 34.00 33.76	33.52	34.24	33.82 33.41 32.99	32.57
1'413'000 -	1'415'399	117'750 -	117'949.95	654.17	655.27	36.54	34.48	34.06 33.64 33.23 32.81	32.40	34.72	34.48 34.24 34.01 33.77	33.53	34.25	33.84 33.42 33.00	32.59
1'415'400 -	1'417'799	117'950 -	118'149.95	655.28	656.38	36.54	34.49	34.07 33.66 33.24 32.82	32.41	34.73	34.48 34.25 34.01 33.78	33.54	34.26	33.85 33.43 33.01	32.60
1'417'800 -	1'420'199	118'150 -	118'349.95	656.39	657.49	36.55	34.50	34.08 33.67 33.25 32.84	32.42	34.74	34.50 34.26 34.02 33.79	33.55	34.27	33.86 33.44 33.03	32.61
1'420'200 -	1'422'599	118'350 -	118'549.95	657.50	658.60	36.56	34.50	34.09 33.68 33.26 32.85	32.43	34.75	34.51 34.27 34.03 33.80	33.57	34.28	33.87 33.45 33.04	32.62
1'422'600 -	1'424'999	118'550 -	118'749.95	658.61	659.71	36.56	34.51	34.10 33.69 33.27 32.86	32.45	34.76	34.52 34.28 34.04 33.81	33.58	34.29	33.88 33.46 33.05	32.64
1'425'000 -	1'427'399	118'750 -	118'949.95	659.72	660.82	36.57	34.52	34.11 33.70 33.28 32.87	32.46	34.76	34.53 34.29 34.05 33.82	33.59	34.30	33.89 33.47 33.06	32.65
1'427'400 -	1'429'799	118'950 -	119'149.95	660.83	661.93	36.58	34.53	34.12 33.71 33.30 32.88	32.47	34.77	34.54 34.30 34.06 33.83	33.60	34.31	33.90 33.48 33.07	32.66
1'429'800 -	1'432'199	119'150 -	119'349.95	661.94	663.05	36.58	34.54	34.13 33.72 33.31 32.90	32.48	34.78	34.55 34.31 34.07 33.84	33.61	34.32	33.91 33.50 33.08	32.67
1'432'200 -	1'434'599	119'350 -	119'549.95	663.06	664.16	36.59	34.55	34.14 33.73 33.32 32.91	32.50	34.79	34.55 34.32 34.08 33.85	33.62	34.33	33.92 33.51 33.10	32.68
1'434'600 -	1'436'999	119'550 -	119'749.95	664.17	665.27	36.60	34.56	34.15 33.74 33.33 32.92	32.51	34.80	34.56 34.33 34.09 33.86	33.63	34.34	33.93 33.52 33.11	32.70
1'437'000 -	1'439'399	119'750 -	119'949.95	665.28	666.38	36.60	34.57	34.16 33.75 33.34 32.93	32.52	34.81	34.57 34.34 34.10 33.87	33.64	34.35	33.94 33.53 33.12	32.71
1'439'400 -	1'441'799	119'950 -	120'149.95	666.39	667.49	36.61	34.58	34.17 33.76 33.35 32.94	32.53	34.82	34.58 34.35 34.11 33.88	33.65	34.36	33.95 33.54 33.13	32.72
1'441'800 -	1'444'199	120'150 -	120'349.95	667.50	668.60	36.62	34.59	34.18 33.77 33.36 32.95	32.55	34.83	34.59 34.36 34.12 33.89	33.66	34.36	33.96 33.55 33.14	32.73
1'444'200 -	1'446'599	120'350 -	120'549.95	668.61	669.71	36.62	34.59	34.19 33.78 33.37 32.97	32.56	34.84	34.60 34.37 34.13 33.90	33.67	34.37	33.97 33.56 33.15	32.74
1'446'600 -	1'448'999	120'550 -	120'749.95	669.72	670.82	36.63	34.60	34.20 33.79 33.38 32.98	32.57	34.85	34.61 34.38 34.14 33.91	33.68	34.38	33.98 33.57 33.16	32.76
1'449'000 -	1'451'399	120'750 -	120'949.95	670.83	671.93	36.64	34.61	34.21 33.80 33.39 32.99	32.58	34.86	34.62 34.39 34.15 33.92	33.69	34.39	33.99 33.58 33.17	32.77
1'451'400 -	1'453'799	120'950 -	121'149.95	671.94	673.05	36.64	34.62	34.22 33.81 33.41 33.00	32.60	34.87	34.63 34.40 34.16 33.93	33.70	34.40	34.00 33.59 33.19	32.78
1'453'800 -	1'456'199	121'150 -	121'349.95	673.06	674.16	36.65	34.63	34.22 33.82 33.42 33.01	32.61	34.88	34.64 34.41 34.17 33.94	33.71	34.41	34.01 33.60 33.20	32.79
1'456'200 -	1'458'599	121'350 -	121'549.95	674.17	675.27	36.66	34.64	34.23 33.83 33.43 33.02	32.62	34.89	34.65 34.42 34.18 33.95	33.72	34.42	34.02 33.61 33.21	32.80
1'458'600 -	1'460'999	121'550 -	121'749.95	675.28	676.38	36.66	34.65	34.24 33.84 33.44 33.03	32.63	34.89	34.66 34.43 34.19 33.96	33.73	34.43	34.03 33.62 33.22	32.82
1'461'000 -	1'463'399	121'750 -	121'949.95	676.39	677.49	36.67	34.66	34.25 33.85 33.45 33.04	32.64	34.90	34.67 34.44 34.20 33.97	33.74	34.44	34.03 33.63 33.23	32.83
1'463'400 -	1'465'799	121'950 -	122'149.95	677.50	678.60	36.67	34.67	34.26 33.86 33.46 33.06	32.65	34.91	34.68 34.45 34.21 33.98	33.75	34.45	34.04 33.64 33.24	32.84
1'465'800 -	1'468'199	122'150 -	122'349.95	678.61	679.71	36.68	34.68	34.27 33.87 33.47 33.07	32.67	34.92	34.69 34.46 34.23 33.99	33.76	34.46	34.05 33.65 33.25	32.85
1'468'200 -	1'470'599	122'350 -	122'549.95	679.72	680.82	36.69	34.69	34.28 33.88 33.48 33.08	32.68	34.93	34.70 34.47 34.23 34.00	33.77	34.47	34.06 33.66 33.26	32.86
1'470'600 -	1'472'999	122'550 -	122'749.95	680.83	681.93	36.69	34.70	34.29 33.89 33.49 33.09	32.69	34.94	34.71 34.48 34.25 34.01	33.78	34.48	34.07 33.67 33.27	32.87
1'473'000 -	1'475'399	122'750 -	122'949.95	681.94	683.05	36.70	34.71	34.30 33.90 33.50 33.10	32.70	34.95	34.72 34.49 34.26 34.02	33.79	34.49	34.08 33.68 33.28	32.88
1'475'400 -	1'477'799	122'950 -	123'149.95	683.06	684.16	36.71	34.72	34.31 33.91 33.51 33.11	32.71	34.96	34.73 34.50 34.27 34.03	33.80	34.50	34.09 33.69 33.30	32.90
1'477'800 -	1'480'199	123'150 -	123'349.95	684.17	685.27	36.71	34.73	34.32 33.92 33.52 33.12	32.73	34.97	34.74 34.51 34.28 34.04	33.81	34.51	34.10 33.70 33.31	32.91
1'480'200 -	1'482'599	123'350 -	123'549.95	685.28	686.38	36.72	34.73	34.33 33.93 33.53 33.13	32.74	34.98	34.75 34.52 34.29 34.05	33.82	34.51	34.11 33.71 33.32	32.92
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 21

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
1'482'600 -	1'484'999	123'550 -	123'749.95	686.39	687.49	36.73	34.74	34.34 33.94 33.54 33.15	32.75	34.99	34.76 34.53 34.30 34.07	33.83	34.52	34.12 33.72 33.33	32.93
1'485'000 -	1'487'399	123'750 -	123'949.95	687.50	688.60	36.73	34.75	34.35 33.95 33.55 33.16	32.76	34.99	34.76 34.54 34.31 34.08	33.84	34.53	34.13 33.73 33.34	32.94
1'487'400 -	1'489'799	123'950 -	124'149.95	688.61	689.71	36.74	34.76	34.36 33.96 33.56 33.17	32.77	35.00	34.77 34.55 34.32 34.09	33.86	34.54	34.14 33.74 33.35	32.95
1'489'800 -	1'492'199	124'150 -	124'349.95	689.72	690.82	36.74	34.77	34.37 33.97 33.57 33.18	32.78	35.01	34.78 34.55 34.33 34.10	33.87	34.55	34.15 33.75 33.36	32.96
1'492'200 -	1'494'599	124'350 -	124'549.95	690.83	691.93	36.75	34.78	34.38 33.98 33.58 33.19	32.79	35.02	34.79 34.56 34.34 34.11	33.88	34.56	34.16 33.76 33.37	32.98
1'494'600 -	1'496'999	124'550 -	124'749.95	691.94	693.05	36.76	34.79	34.39 33.99 33.59 33.20	32.81	35.03	34.80 34.57 34.35 34.12	33.89	34.57	34.17 33.77 33.38	32.99
1'497'000 -	1'499'399	124'750 -	124'949.95	693.06	694.16	36.76	34.80	34.40 34.00 33.60 33.21	32.82	35.04	34.81 34.58 34.36 34.13	33.90	34.58	34.18 33.78 33.39	33.00
1'499'400 -	1'501'799	124'950 -	125'149.95	694.17	695.27	36.77	34.81	34.41 34.01 33.61 33.22	32.83	35.05	34.82 34.59 34.37 34.14	33.91	34.59	34.19 33.79 33.40	33.01
1'501'800 -	1'506'599	125'150 -	125'549.95	695.28	697.49	36.78	34.82	34.42 34.03 33.63 33.24	32.85	35.06	34.83 34.61 34.38 34.15	33.92	34.61	34.21 33.81 33.42	33.03
1'506'600 -	1'511'399	125'550 -	125'949.95	697.50	699.71	36.79	34.84	34.44 34.05 33.65 33.26	32.87	35.08	34.85 34.63 34.40 34.17	33.95	34.63	34.23 33.83 33.44	33.05
1'511'400 -	1'516'199	125'950 -	126'349.95	699.72	701.93	36.80	34.86	34.46 34.07 33.67 33.28	32.89	35.09	34.87 34.64 34.42 34.19	33.97	34.64	34.25 33.85 33.46	33.07
1'516'200 -	1'520'999	126'350 -	126'749.95	701.94	704.16	36.81	34.88	34.48 34.09 33.69 33.30	32.91	35.11	34.89 34.66 34.44 34.21	33.99	34.66	34.27 33.87 33.48	33.09
1'521'000 -	1'525'799	126'750 -	127'149.95	704.17	706.38	36.83	34.90	34.50 34.11 33.72 33.32	32.94	35.13	34.90 34.68 34.46 34.23	34.01	34.68	34.29 33.90 33.50	33.11
1'525'800 -	1'530'599	127'150 -	127'549.95	706.39	708.60	36.84	34.91	34.52 34.13 33.74 33.34	32.96	35.14	34.92 34.70 34.48 34.25	34.03	34.70	34.31 33.92 33.52	33.13
1'530'600 -	1'535'399	127'550 -	127'949.95	708.61	710.82	36.85	34.93	34.54 34.15 33.76 33.37	32.98	35.16	34.94 34.72 34.49 34.27	34.05	34.72	34.33 33.94 33.55	33.16
1'535'400 -	1'540'199	127'950 -	128'349.95	710.83	713.05	36.86	34.95	34.56 34.17 33.78 33.39	33.00	35.18	34.96 34.74 34.51 34.29	34.07	34.74	34.35 33.96 33.57	33.18
1'540'200 -	1'544'999	128'350 -	128'749.95	713.06	715.27	36.87	34.97	34.58 34.19 33.80 33.41	33.02	35.19	34.97 34.75 34.53 34.31	34.09	34.76	34.37 33.98 33.59	33.20
1'545'000 -	1'549'799	128'750 -	129'149.95	715.28	717.49	36.88	34.98	34.60 34.21 33.82 33.43	33.05	35.21	34.99 34.77 34.55 34.33	34.11	34.77	34.39 34.00 33.61	33.22
1'549'800 -	1'554'599	129'150 -	129'549.95	717.50	719.71	36.90	35.00	34.61 34.23 33.84 33.46	33.07	35.23	35.01 34.79 34.57 34.35	34.13	34.79	34.41 34.02 33.63	33.25
1'554'600 -	1'559'399	129'550 -	129'949.95	719.72	721.93	36.91	35.02	34.63 34.25 33.86 33.48	33.09	35.24	35.02 34.81 34.59 34.37	34.15	34.81	34.42 34.04 33.65	33.27
1'559'400 -	1'564'199	129'950 -	130'349.95	721.94	724.16	36.92	35.03	34.65 34.27 33.88 33.50	33.12	35.26	35.04 34.82 34.61 34.39	34.17	34.83	34.44 34.06 33.68	33.29
1'564'200 -	1'568'999	130'350 -	130'749.95	724.17	726.38	36.93	35.05	34.67 34.29 33.90 33.52	33.14	35.27	35.06 34.84 34.62 34.41	34.19	34.84	34.46 34.08 33.70	33.31
1'569'000 -	1'573'799	130'750 -	131'149.95	726.39	728.60	36.94	35.07	34.69 34.31 33.92 33.54	33.16	35.29	35.07 34.86 34.64 34.42	34.21	34.86	34.48 34.10 33.72	33.34
1'573'800 -	1'578'599	131'150 -	131'549.95	728.61	730.82	36.95	35.09	34.71 34.33 33.95 33.56	33.18	35.31	35.09 34.88 34.66 34.44	34.23	34.88	34.50 34.12 33.74	33.36
1'578'600 -	1'583'399	131'550 -	131'949.95	730.83	733.05	36.96	35.10	34.72 34.34 33.96 33.59	33.21	35.32	35.11 34.89 34.68 34.46	34.25	34.90	34.52 34.14 33.76	33.38
1'583'400 -	1'588'199	131'950 -	132'349.95	733.06	735.27	36.97	35.12	34.74 34.36 33.99 33.61	33.23	35.34	35.12 34.91 34.69 34.48	34.26	34.91	34.54 34.16 33.78	33.40
1'588'200 -	1'592'999	132'350 -	132'749.95	735.28	737.49	36.98	35.14	34.76 34.38 34.00 33.63	33.25	35.35	35.14 34.93 34.71 34.50	34.28	34.93	34.55 34.18 33.80	33.42
1'593'000 -	1'597'799	132'750 -	133'149.95	737.50	739.71	37.00	35.15	34.78 34.40 34.03 33.65	33.27	35.37	35.16 34.94 34.73 34.52	34.30	34.95	34.57 34.20 33.82	33.45
1'597'800 -	1'602'599	133'150 -	133'549.95	739.72	741.93	37.01	35.17	34.79 34.42 34.04 33.67	33.30	35.38	35.17 34.96 34.75 34.53	34.32	34.97	34.59 34.22 33.84	33.47
1'602'600 -	1'607'399	133'550 -	133'949.95	741.94	744.16	37.02	35.18	34.81 34.44 34.06 33.69	33.32	35.40	35.19 34.98 34.76 34.55	34.34	34.98	34.61 34.23 33.86	33.49
1'607'400 -	1'612'199	133'950 -	134'349.95	744.17	746.38	37.03	35.20	34.83 34.46 34.08 33.71	33.34	35.41	35.20 34.99 34.78 34.57	34.36	35.00	34.63 34.25 33.88	33.51
1'612'200 -	1'616'999	134'350 -	134'749.95	746.39	748.60	37.04	35.22	34.84 34.47 34.10 33.73	33.36	35.43	35.22 35.01 34.80 34.59	34.38	35.02	34.64 34.27 33.90	33.53
1'617'000 -	1'621'799	134'750 -	135'149.95	748.61	750.82	37.05	35.23	34.86 34.49 34.12 33.75	33.38	35.44	35.23 35.02 34.82 34.61	34.40	35.03	34.66 34.29 33.92	33.55
1'621'800 -	1'626'599	135'150 -	135'549.95	750.83	753.05	37.06	35.25	34.88 34.51 34.14 33.77	33.40	35.46	35.25 35.04 34.83 34.62	34.41	35.05	34.68 34.31 33.94	33.57
1'626'600 -	1'631'399	135'550 -	135'949.95	753.06	755.27	37.07	35.26	34.90 34.53 34.16 33.79	33.42	35.47	35.27 35.06 34.85 34.64	34.43	35.06	34.70 34.33 33.96	33.59
1'631'400 -	1'636'199	135'950 -	136'349.95	755.28	757.49	37.08	35.28	34.91 34.55 34.18 33.81	33.44	35.49	35.28 35.07 34.87 34.66	34.45	35.08	34.71 34.35 33.98	33.61
1'636'200 -	1'640'999	136'350 -	136'749.95	757.50	759.71	37.09	35.29	34.93 34.56 34.20 33.83	33.47	35.50	35.30 35.09 34.88 34.68	34.47	35.10	34.73 34.36 34.00	33.63
1'641'000 -	1'645'799	136'750 -	137'149.95	759.72	761.93	37.10	35.31	34.95 34.58 34.22 33.85	33.49	35.52	35.31 35.11 34.90 34.69	34.49	35.11	34.75 34.38 34.02	33.65
1'645'800 -	1'650'599	137'150 -	137'549.95	761.94	764.16	37.11	35.33	34.96 34.60 34.23 33.87	33.51	35.53	35.33 35.12 34.92 34.71	34.50	35.13	34.76 34.40 34.04	33.67
1'650'600 -	1'655'399	137'550 -	137'949.95	764.17	766.38	37.12	35.34	34.98 34.62 34.25 33.89	33.53	35.54	35.34 35.14 34.93 34.73	34.52	35.14	34.78 34.42 34.06	33.69
1'655'400 -	1'660'199	137'950 -	138'349.95	766.39	768.60	37.13	35.36	34.99 34.63 34.27 33.91	33.55	35.56	35.36 35.15 34.95 34.74	34.54	35.16	34.80 34.44 34.08	33.71
1'660'200 -	1'664'999	138'350 -	138'749.95	768.61	770.82	37.14	35.37	35.01 34.65 34.29 33.93	33.57	35.57	35.37 35.17 34.96 34.76	34.56	35.18	34.82 34.45 34.09	33.73
1'665'000 -	1'669'799	138'750 -	139'149.95	770.83	773.05	37.15	35.39	35.03 34.67 34.31 33.95	33.59	35.59	35.39 35.18 34.98 34.78	34.57	35.19	34.83 34.47 34.11	33.75
1'669'800 -	1'674'599	139'150 -	139'549.95	773.06	775.27	37.16	35.40	35.04 34.68 34.33 33.97	33.61	35.60	35.40 35.20 35.00 34.79	34.59	35.21	34.85 34.49 34.13	33.77
1'674'600 -	1'679'399	139'550 -	139'949.95	775.28	777.49	37.17	35.42	35.06 34.70 34.34 33.99	33.63	35.62	35.41 35.21 35.01 34.81	34.61	35.22	34.86 34.51 34.15	33.79
1'679'400 -	1'684'199	139'950 -	140'349.95	777.50	779.71	37.18	35.43	35.07 34.72 34.36 34.00	33.65	35.63	35.43 35.23 35.03 34.83	34.62	35.24	34.88 34.52 34.17	33.81
1'684'200 -	1'688'999	140'350 -	140'749.95	779.72	781.93	37.19	35.45	35.09 34.73 34.38 34.02	33.67	35.64	35.44 35.24 35.04 34.84	34.64	35.25	34.90 34.54 34.19	33.83
1'689'000 -	1'693'799	140'750 -	141'149.95	781.94	784.16	37.20	35.46	35.11 34.75 34.40 34.04	33.69	35.66	35.46 35.26 35.06 34.86	34.66	35.27	34.91 34.56 34.20	33.85
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 22

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
1'693'800 -	1'698'599	141'150 -	141'549.95	784.17	786.38	37.21	35.47	35.12 34.77 34.41 34.06	33.71	35.67	35.47 35.27 35.07 34.87	34.67	35.28	34.93 34.58 34.22	33.87
1'698'600 -	1'703'399	141'550 -	141'949.95	786.39	788.60	37.22	35.49	35.14 34.78 34.43 34.08	33.73	35.68	35.49 35.29 35.09 34.89	34.69	35.30	34.95 34.59 34.24	33.89
1'703'400 -	1'708'199	141'950 -	142'349.95	788.61	790.82	37.23	35.50	35.15 34.80 34.45 34.10	33.75	35.70	35.50 35.30 35.10 34.91	34.71	35.31	34.96 34.61 34.26	33.91
1'708'200 -	1'712'999	142'350 -	142'749.95	790.83	793.05	37.24	35.52	35.17 34.82 34.47 34.12	33.77	35.71	35.51 35.32 35.12 34.92	34.72	35.33	34.98 34.63 34.28	33.93
1'713'000 -	1'717'799	142'750 -	143'149.95	793.06	795.27	37.25	35.53	35.18 34.83 34.48 34.13	33.78	35.72	35.53 35.33 35.13 34.94	34.74	35.34	34.99 34.64 34.29	33.94
1'717'800 -	1'722'599	143'150 -	143'549.95	795.28	797.49	37.26	35.55	35.20 34.85 34.50 34.15	33.80	35.74	35.54 35.35 35.15 34.95	34.76	35.36	35.01 34.66 34.31	33.96
1'722'600 -	1'727'399	143'550 -	143'949.95	797.50	799.71	37.26	35.56	35.21 34.86 34.52 34.17	33.82	35.75	35.56 35.36 35.16 34.97	34.77	35.37	35.02 34.68 34.33	33.98
1'727'400 -	1'732'199	143'950 -	144'349.95	799.72	801.93	37.27	35.57	35.23 34.88 34.53 34.19	33.84	35.76	35.57 35.38 35.18 34.98	34.79	35.39	35.04 34.69 34.35	34.00
1'732'200 -	1'736'999	144'350 -	144'749.95	801.94	804.16	37.28	35.59	35.24 34.90 34.55 34.20	33.86	35.78	35.58 35.39 35.19 35.00	34.80	35.40	35.05 34.71 34.36	34.02
1'737'000 -	1'741'799	144'750 -	145'149.95	804.17	806.38	37.29	35.60	35.26 34.91 34.57 34.22	33.88	35.79	35.60 35.40 35.21 35.01	34.82	35.41	35.07 34.73 34.38	34.04
1'741'800 -	1'746'599	145'150 -	145'549.95	806.39	808.60	37.30	35.61	35.27 34.93 34.58 34.24	33.90	35.80	35.61 35.42 35.22 35.03	34.84	35.43	35.08 34.74 34.40	34.05
1'746'600 -	1'751'399	145'550 -	145'949.95	808.61	810.82	37.31	35.63	35.29 34.94 34.60 34.26	33.92	35.82	35.62 35.43 35.24 35.04	34.85	35.44	35.10 34.76 34.41	34.07
1'751'400 -	1'756'199	145'950 -	146'349.95	810.83	813.05	37.32	35.64	35.30 34.96 34.62 34.27	33.93	35.83	35.64 35.45 35.25 35.06	34.87	35.46	35.11 34.77 34.43	34.09
1'756'200 -	1'760'999	146'350 -	146'749.95	813.06	815.27	37.33	35.66	35.31 34.97 34.63 34.29	33.95	35.84	35.65 35.46 35.27 35.07	34.88	35.47	35.13 34.79 34.45	34.11
1'761'000 -	1'765'799	146'750 -	147'149.95	815.28	817.49	37.34	35.67	35.33 34.99 34.65 34.31	33.97	35.85	35.66 35.47 35.28 35.09	34.90	35.48	35.14 34.80 34.46	34.13
1'765'800 -	1'770'599	147'150 -	147'549.95	817.50	819.71	37.35	35.68	35.34 35.00 34.66 34.33	33.99	35.87	35.68 35.49 35.30 35.10	34.91	35.50	35.16 34.82 34.48	34.14
1'770'600 -	1'775'399	147'550 -	147'949.95	819.72	821.93	37.35	35.70	35.36 35.02 34.68 34.34	34.01	35.88	35.69 35.50 35.31 35.12	34.93	35.51	35.17 34.84 34.50	34.16
1'775'400 -	1'780'199	147'950 -	148'349.95	821.94	824.16	37.36	35.71	35.37 35.03 34.70 34.36	34.02	35.89	35.70 35.51 35.32 35.13	34.94	35.53	35.19 34.85 34.51	34.18
1'780'200 -	1'784'999	148'350 -	148'749.95	824.17	826.38	37.37	35.72	35.39 35.05 34.71 34.38	34.04	35.90	35.72 35.53 35.34 35.15	34.96	35.54	35.20 34.87 34.53	34.19
1'785'000 -	1'789'799	148'750 -	149'149.95	826.39	828.60	37.38	35.73	35.40 35.06 34.73 34.39	34.06	35.92	35.73 35.54 35.35 35.16	34.97	35.55	35.22 34.88 34.55	34.21
1'789'800 -	1'794'599	149'150 -	149'549.95	828.61	830.82	37.39	35.75	35.41 35.08 34.74 34.41	34.08	35.93	35.74 35.55 35.37 35.18	34.99	35.57	35.23 34.90 34.56	34.23
1'794'600 -	1'799'399	149'550 -	149'949.95	830.83	833.05	37.40	35.76	35.43 35.09 34.76 34.43	34.09	35.94	35.75 35.57 35.38 35.19	35.00	35.58	35.25 34.91 34.58	34.25
1'799'400 -	1'804'199	149'950 -	150'349.95	833.06	835.27	37.41	35.77	35.44 35.11 34.78 34.44	34.11	35.95	35.77 35.58 35.39 35.21	35.02	35.59	35.26 34.93 34.60	34.26
1'804'200 -	1'808'999	150'350 -	150'749.95	835.28	837.49	37.41	35.79	35.45 35.12 34.79 34.46	34.13	35.96	35.78 35.59 35.41 35.22	35.03	35.61	35.27 34.94 34.61	34.28
1'809'000 -	1'813'799	150'750 -	151'149.95	837.50	839.71	37.42	35.80	35.47 35.14 34.81 34.48	34.14	35.98	35.79 35.61 35.42 35.23	35.05	35.62	35.29 34.96 34.63	34.30
1'813'800 -	1'818'599	151'150 -	151'549.95	839.72	841.93	37.43	35.81	35.48 35.15 34.82 34.49	34.16	35.99	35.80 35.62 35.43 35.25	35.06	35.63	35.30 34.97 34.64	34.31
1'818'600 -	1'823'399	151'550 -	151'949.95	841.94	844.16	37.44	35.82	35.49 35.17 34.84 34.51	34.18	36.00	35.82 35.63 35.45 35.26	35.08	35.65	35.32 34.99 34.66	34.33
1'823'400 -	1'828'199	151'950 -	152'349.95	844.17	846.38	37.45	35.84	35.51 35.18 34.85 34.52	34.20	36.01	35.83 35.64 35.46 35.28	35.09	35.66	35.33 35.00 34.67	34.35
1'828'200 -	1'832'999	152'350 -	152'749.95	846.39	848.60	37.46	35.85	35.52 35.19 34.87 34.54	34.21	36.02	35.84 35.66 35.47 35.29	35.11	35.67	35.34 35.02 34.69	34.36
1'833'000 -	1'837'799	152'750 -	153'149.95	848.61	850.82	37.46	35.86	35.54 35.21 34.88 34.56	34.23	36.04	35.85 35.67 35.49 35.30	35.12	35.68	35.36 35.03 34.71	34.38
1'837'800 -	1'842'599	153'150 -	153'549.95	850.83	853.05	37.47	35.87	35.55 35.22 34.90 34.57	34.25	36.05	35.87 35.68 35.50 35.32	35.13	35.70	35.37 35.05 34.72	34.39
1'842'600 -	1'847'399	153'550 -	153'949.95	853.06	855.27	37.48	35.89	35.56 35.24 34.91 34.59	34.26	36.06	35.88 35.70 35.51 35.33	35.15	35.71	35.38 35.06 34.74	34.41
1'847'400 -	1'852'199	153'950 -	154'349.95	855.28	857.49	37.49	35.90	35.57 35.25 34.93 34.60	34.28	36.07	35.89 35.71 35.53 35.34	35.16	35.72	35.40 35.07 34.75	34.43
1'852'200 -	1'856'999	154'350 -	154'749.95	857.50	859.71	37.50	35.91	35.59 35.26 34.94 34.62	34.29	36.08	35.90 35.72 35.54 35.36	35.18	35.73	35.41 35.09 34.77	34.44
1'857'000 -	1'861'799	154'750 -	155'149.95	859.72	861.93	37.50	35.92	35.60 35.28 34.96 34.63	34.31	36.09	35.91 35.73 35.55 35.37	35.19	35.75	35.43 35.10 34.78	34.46
1'861'800 -	1'866'599	155'150 -	155'549.95	861.94	864.16	37.51	35.93	35.61 35.29 34.97 34.65	34.33	36.10	35.93 35.75 35.57 35.38	35.20	35.76	35.44 35.12 34.80	34.47
1'866'600 -	1'871'399	155'550 -	155'949.95	864.17	866.38	37.52	35.95	35.63 35.31 34.98 34.66	34.34	36.12	35.94 35.76 35.58 35.40	35.22	35.77	35.45 35.13 34.81	34.49
1'871'400 -	1'876'199	155'950 -	156'349.95	866.39	868.60	37.53	35.96	35.64 35.32 35.00 34.68	34.36	36.13	35.95 35.77 35.59 35.41	35.23	35.78	35.46 35.14 34.83	34.51
1'876'200 -	1'880'999	156'350 -	156'749.95	868.61	870.82	37.54	35.97	35.65 35.33 35.01 34.69	34.37	36.14	35.96 35.78 35.60 35.42	35.24	35.80	35.48 35.16 34.84	34.52
1'881'000 -	1'885'799	156'750 -	157'149.95	870.83	873.05	37.54	35.98	35.66 35.35 35.03 34.71	34.39	36.15	35.97 35.79 35.62 35.44	35.26	35.81	35.49 35.17 34.85	34.54
1'885'800 -	1'890'599	157'150 -	157'549.95	873.06	875.27	37.55	35.99	35.68 35.36 35.04 34.72	34.41	36.16	35.98 35.81 35.63 35.45	35.27	35.82	35.50 35.19 34.87	34.55
1'890'600 -	1'895'399	157'550 -	157'949.95	875.28	877.49	37.56	36.01	35.69 35.37 35.06 34.74	34.42	36.17	35.99 35.82 35.64 35.46	35.29	35.83	35.52 35.20 34.88	34.57
1'895'400 -	1'900'199	157'950 -	158'349.95	877.50	879.71	37.57	36.02	35.70 35.38 35.07 34.75	34.44	36.18	36.01 35.83 35.65 35.48	35.30	35.85	35.53 35.21 34.90	34.58
1'900'200 -	1'904'999	158'350 -	158'749.95	879.72	881.93	37.57	36.03	35.71 35.40 35.08 34.77	34.45	36.19	36.02 35.84 35.66 35.49	35.31	35.86	35.54 35.23 34.91	34.60
1'905'000 -	1'909'799	158'750 -	159'149.95	881.94	884.16	37.58	36.04	35.73 35.41 35.10 34.78	34.47	36.20	36.03 35.85 35.68 35.50	35.33	35.87	35.55 35.24 34.93	34.61
1'909'800 -	1'914'599	159'150 -	159'549.95	884.17	886.38	37.59	36.05	35.74 35.42 35.11 34.80	34.48	36.21	36.04 35.86 35.69 35.51	35.34	35.88	35.57 35.25 34.94	34.63
1'914'600 -	1'919'399	159'550 -	159'949.95	886.39	888.60	37.60	36.06	35.75 35.44 35.12 34.81	34.50	36.23	36.05 35.88 35.70 35.53	35.35	35.89	35.58 35.27 34.95	34.64
1'919'400 -	1'924'199	159'950 -	160'349.95	888.61	890.82	37.60	36.07	35.76 35.45 35.14 34.83	34.51	36.24	36.06 35.89 35.71 35.54	35.36	35.90	35.59 35.28 34.97	34.66
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 23

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		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. %
1'924'200 -	1'928'999	160'350 -	160'749.95	890.83	893.05	37.61	36.08	35.77 35.46 35.15 34.84	34.53	36.25	36.07 35.90 35.73 35.55	35.38	35.92	35.61 35.29 34.98	34.67
1'929'000 -	1'933'799	160'750 -	161'149.95	893.06	895.27	37.62	36.10	35.79 35.48 35.16 34.85	34.54	36.26	36.08 35.91 35.74 35.56	35.39	35.93	35.62 35.31 35.00	34.69
1'933'800 -	1'938'599	161'150 -	161'549.95	895.28	897.49	37.63	36.11	35.80 35.49 35.18 34.87	34.56	36.27	36.10 35.92 35.75 35.58	35.40	35.94	35.63 35.32 35.01	34.70
1'938'600 -	1'943'399	161'550 -	161'949.95	897.50	899.71	37.63	36.12	35.81 35.50 35.19 34.88	34.57	36.28	36.11 35.93 35.76 35.59	35.42	35.95	35.64 35.33 35.02	34.72
1'943'400 -	1'948'199	161'950 -	162'349.95	899.72	901.93	37.64	36.13	35.82 35.51 35.21 34.90	34.59	36.29	36.12 35.95 35.77 35.60	35.43	35.96	35.65 35.35 35.04	34.73
1'948'200 -	1'952'999	162'350 -	162'749.95	901.94	904.16	37.65	36.14	35.83 35.53 35.22 34.91	34.60	36.30	36.13 35.96 35.79 35.61	35.44	35.97	35.67 35.36 35.05	34.74
1'953'000 -	1'957'799	162'750 -	163'149.95	904.17	906.38	37.66	36.15	35.84 35.54 35.23 34.93	34.62	36.31	36.14 35.97 35.80 35.62	35.45	35.99	35.68 35.37 35.07	34.76
1'957'800 -	1'962'599	163'150 -	163'549.95	906.39	908.60	37.66	36.16	35.86 35.55 35.24 34.94	34.63	36.32	36.15 35.98 35.81 35.64	35.47	36.00	35.69 35.38 35.08	34.77
1'962'600 -	1'967'399	163'550 -	163'949.95	908.61	910.82	37.67	36.17	35.87 35.56 35.26 34.95	34.65	36.33	36.16 35.99 35.82 35.65	35.48	36.01	35.70 35.40 35.09	34.79
1'967'400 -	1'972'199	163'950 -	164'349.95	910.83	913.05	37.68	36.18	35.88 35.57 35.27 34.97	34.66	36.34	36.17 36.00 35.83 35.66	35.49	36.02	35.71 35.41 35.11	34.80
1'972'200 -	1'976'999	164'350 -	164'749.95	913.06	915.27	37.68	36.19	35.89 35.59 35.28 34.98	34.68	36.35	36.18 36.01 35.84 35.67	35.50	36.03	35.73 35.42 35.12	34.82
1'977'000 -	1'981'799	164'750 -	165'149.95	915.28	917.49	37.69	36.20	35.90 35.60 35.30 34.99	34.69	36.36	36.19 36.02 35.85 35.69	35.52	36.04	35.74 35.44 35.13	34.83
1'981'800 -	1'986'599	165'150 -	165'549.95	917.50	919.71	37.70	36.22	35.91 35.61 35.31 35.01	34.70	36.37	36.20 36.03 35.87 35.70	35.53	36.05	35.75 35.45 35.15	34.84
1'986'600 -	1'991'399	165'550 -	165'949.95	919.72	921.93	37.70	36.23	35.92 35.62 35.32 35.02	34.72	36.38	36.21 36.04 35.88 35.71	35.54	36.06	35.76 35.46 35.16	34.86
1'991'400 -	1'996'199	165'950 -	166'349.95	921.94	924.16	37.71	36.24	35.94 35.63 35.33 35.03	34.73	36.39	36.22 36.06 35.89 35.72	35.55	36.07	35.77 35.47 35.17	34.87
1'996'200 -	2'000'999	166'350 -	166'749.95	924.17	926.38	37.72	36.25	35.95 35.65 35.35 35.05	34.75	36.40	36.23 36.07 35.90 35.73	35.56	36.08	35.78 35.48 35.18	34.88
2'001'000 -	2'010'599	166'750 -	167'549.95	926.39	930.82	37.73	36.26	35.96 35.66 35.37 35.07	34.77	36.41	36.25 36.08 35.92 35.75	35.58	36.10	35.80 35.50 35.20	34.91
2'010'600 -	2'020'199	167'550 -	168'349.95	930.83	935.27	37.74	36.28	35.99 35.69 35.39 35.09	34.80	36.43	36.27 36.10 35.94 35.77	35.61	36.12	35.82 35.53 35.23	34.93
2'020'200 -	2'029'799	168'350 -	169'149.95	935.28	939.71	37.76	36.30	36.01 35.71 35.42 35.12	34.82	36.45	36.29 36.12 35.96 35.79	35.63	36.14	35.85 35.55 35.26	34.96
2'029'800 -	2'039'399	169'150 -	169'949.95	939.72	944.16	37.77	36.32	36.03 35.73 35.44 35.14	34.85	36.47	36.31 36.15 35.98 35.82	35.65	36.16	35.87 35.57 35.28	34.99
2'039'400 -	2'048'999	169'950 -	170'749.95	944.17	948.60	37.78	36.34	36.05 35.76 35.46 35.17	34.88	36.49	36.33 36.17 36.00 35.84	35.68	36.18	35.89 35.60 35.30	35.01
2'049'000 -	2'058'599	170'750 -	171'549.95	948.61	953.05	37.79	36.36	36.07 35.78 35.49 35.20	34.90	36.51	36.35 36.19 36.02 35.86	35.70	36.20	35.91 35.62 35.33	35.04
2'058'600 -	2'068'199	171'550 -	172'349.95	953.06	957.49	37.81	36.38	36.09 35.80 35.51 35.22	34.93	36.53	36.37 36.21 36.04 35.88	35.72	36.23	35.93 35.64 35.35	35.06
2'068'200 -	2'077'799	172'350 -	173'149.95	957.50	961.93	37.82	36.40	36.11 35.82 35.53 35.25	34.96	36.55	36.39 36.23 36.07 35.90	35.74	36.25	35.96 35.67 35.38	35.09
2'077'800 -	2'087'399	173'150 -	173'949.95	961.94	966.38	37.83	36.42	36.13 35.85 35.56 35.27	34.98	36.57	36.41 36.25 36.09 35.93	35.77	36.27	35.98 35.69 35.40	35.11
2'087'400 -	2'096'999	173'950 -	174'749.95	966.39	970.82	37.85	36.44	36.15 35.87 35.58 35.29	35.01	36.58	36.42 36.27 36.11 35.95	35.79	36.29	36.00 35.71 35.43	35.14
2'097'000 -	2'106'599	174'750 -	175'549.95	970.83	975.27	37.86	36.46	36.17 35.89 35.60 35.32	35.03	36.60	36.44 36.29 36.13 35.97	35.81	36.31	36.02 35.73 35.45	35.16
2'106'600 -	2'116'199	175'550 -	176'349.95	975.28	979.71	37.87	36.48	36.19 35.91 35.63 35.34	35.06	36.62	36.46 36.30 36.15 35.99	35.83	36.32	36.04 35.76 35.47	35.19
2'116'200 -	2'125'799	176'350 -	177'149.95	979.72	984.16	37.88	36.50	36.21 35.93 35.65 35.37	35.08	36.64	36.48 36.32 36.17 36.01	35.85	36.34	36.06 35.78 35.50	35.21
2'125'800 -	2'135'399	177'150 -	177'949.95	984.17	988.60	37.90	36.52	36.23 35.95 35.67 35.39	35.11	36.65	36.50 36.34 36.19 36.03	35.87	36.36	36.08 35.80 35.52	35.24
2'135'400 -	2'144'999	177'950 -	178'749.95	988.61	993.05	37.91	36.53	36.25 35.97 35.69 35.41	35.13	36.67	36.52 36.36 36.21 36.05	35.89	36.38	36.10 35.82 35.54	35.26
2'145'000 -	2'154'599	178'750 -	179'549.95	993.06	997.49	37.92	36.55	36.27 35.99 35.71 35.44	35.16	36.69	36.53 36.38 36.23 36.07	35.92	36.40	36.12 35.84 35.56	35.29
2'154'600 -	2'164'199	179'550 -	180'349.95	997.50	1'001.93	37.93	36.57	36.29 36.01 35.74 35.46	35.18	36.71	36.55 36.40 36.24 36.09	35.94	36.42	36.14 35.86 35.59	35.31
2'164'200 -	2'173'799	180'350 -	181'149.95	1'001.94	1'006.38	37.94	36.59	36.31 36.03 35.76 35.48	35.21	36.72	36.57 36.42 36.26 36.11	35.96	36.44	36.16 35.88 35.61	35.33
2'173'800 -	2'183'399	181'150 -	181'949.95	1'006.39	1'010.82	37.95	36.60	36.33 36.05 35.78 35.50	35.23	36.74	36.59 36.43 36.28 36.13	35.98	36.46	36.18 35.91 35.63	35.36
2'183'400 -	2'192'999	181'950 -	182'749.95	1'010.83	1'015.27	37.97	36.62	36.35 36.07 35.80 35.53	35.25	36.76	36.60 36.45 36.30 36.15	36.00	36.47	36.20 35.93 35.65	35.38
2'193'000 -	2'202'599	182'750 -	183'549.95	1'015.28	1'019.71	37.98	36.64	36.37 36.09 35.82 35.55	35.28	36.77	36.62 36.47 36.32 36.17	36.02	36.49	36.22 35.95 35.67	35.40
2'202'600 -	2'212'199	183'550 -	184'349.95	1'019.72	1'024.16	37.99	36.66	36.38 36.11 35.84 35.57	35.30	36.79	36.64 36.49 36.34 36.19	36.04	36.51	36.24 35.97 35.69	35.42
2'212'200 -	2'221'799	184'350 -	185'149.95	1'024.17	1'028.60	38.00	36.67	36.40 36.13 35.86 35.59	35.32	36.81	36.66 36.51 36.36 36.21	36.06	36.53	36.26 35.99 35.72	35.45
2'221'800 -	2'231'399	185'150 -	185'949.95	1'028.61	1'033.05	38.01	36.69	36.42 36.15 35.88 35.61	35.34	36.82	36.67 36.52 36.37 36.23	36.08	36.54	36.28 36.01 35.74	35.47
2'231'400 -	2'240'999	185'950 -	186'749.95	1'033.06	1'037.49	38.02	36.71	36.44 36.17 35.90 35.63	35.37	36.84	36.69 36.54 36.39 36.24	36.09	36.56	36.29 36.03 35.76	35.49
2'241'000 -	2'250'599	186'750 -	187'549.95	1'037.50	1'041.93	38.03	36.72	36.46 36.19 35.92 35.66	35.39	36.85	36.71 36.56 36.41 36.26	36.11	36.58	36.31 36.05 35.78	35.51
2'250'600 -	2'260'199	187'550 -	188'349.95	1'041.94	1'046.38	38.04	36.74	36.47 36.21 35.94 35.68	35.41	36.87	36.72 36.57 36.43 36.28	36.13	36.60	36.33 36.06 35.80	35.53
2'260'200 -	2'269'799	188'350 -	189'149.95	1'046.39	1'050.82	38.05	36.76	36.49 36.23 35.96 35.70	35.43	36.88	36.74 36.59 36.44 36.30	36.15	36.61	36.35 36.08 35.82	35.55
2'269'800 -	2'279'399	189'150 -	189'949.95	1'050.83	1'055.27	38.07	36.77	36.51 36.25 35.98 35.72	35.45	36.90	36.75 36.61 36.46 36.32	36.17	36.63	36.37 36.10 35.84	35.58
2'279'400 -	2'288'999	189'950 -	190'749.95	1'055.28	1'059.71	38.08	36.79	36.53 36.26 36.00 35.74	35.48	36.91	36.77 36.62 36.48 36.33	36.19	36.65	36.38 36.12 35.86	35.60
2'289'000 -	2'298'599	190'750 -	191'549.95	1'059.72	1'064.16	38.09	36.80	36.54 36.28 36.02 35.76	35.50	36.93	36.79 36.64 36.50 36.35	36.21	36.66	36.40 36.14 35.88	35.62
2'298'600 -	2'308'199	191'550 -	192'349.95	1'064.17	1'068.60	38.10	36.82	36.56 36.30 36.04 35.78	35.52	36.94	36.80 36.66 36.51 36.37	36.23	36.68	36.42 36.16 35.90	35.64
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 24

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
2'308'200 -	2'317'799	192'350 -	193'149.95	1'068.61	1'073.05	38.11	36.84	36.58 36.32 36.06 35.80	35.54	36.96	36.82 36.67 36.53 36.39	36.24	36.70	36.44 36.18 35.92	35.66
2'317'800 -	2'327'399	193'150 -	193'949.95	1'073.06	1'077.49	38.12	36.85	36.59 36.33 36.08 35.82	35.56	36.97	36.83 36.69 36.55 36.40	36.26	36.71	36.45 36.20 35.94	35.68
2'327'400 -	2'336'999	193'950 -	194'749.95	1'077.50	1'081.93	38.13	36.87	36.61 36.35 36.10 35.84	35.58	36.99	36.85 36.71 36.56 36.42	36.28	36.73	36.47 36.21 35.96	35.70
2'337'000 -	2'346'599	194'750 -	195'549.95	1'081.94	1'086.38	38.14	36.88	36.63 36.37 36.11 35.86	35.60	37.00	36.86 36.72 36.58 36.44	36.30	36.74	36.49 36.23 35.98	35.72
2'346'600 -	2'356'199	195'550 -	196'349.95	1'086.39	1'090.82	38.15	36.90	36.64 36.39 36.13 35.88	35.62	37.02	36.88 36.74 36.60 36.45	36.31	36.76	36.50 36.25 35.99	35.74
2'356'200 -	2'365'799	196'350 -	197'149.95	1'090.83	1'095.27	38.16	36.91	36.66 36.40 36.15 35.90	35.64	37.03	36.89 36.75 36.61 36.47	36.33	36.77	36.52 36.27 36.01	35.76
2'365'800 -	2'375'399	197'150 -	197'949.95	1'095.28	1'099.71	38.17	36.93	36.67 36.42 36.17 35.91	35.66	37.05	36.91 36.77 36.63 36.49	36.35	36.79	36.54 36.28 36.03	35.78
2'375'400 -	2'384'999	197'950 -	198'749.95	1'099.72	1'104.16	38.18	36.94	36.69 36.44 36.19 35.93	35.68	37.06	36.92 36.78 36.64 36.50	36.37	36.80	36.55 36.30 36.05	35.80
2'385'000 -	2'394'599	198'750 -	199'549.95	1'104.17	1'108.60	38.19	36.96	36.71 36.45 36.20 35.95	35.70	37.07	36.94 36.80 36.66 36.52	36.38	36.82	36.57 36.32 36.07	35.82
2'394'600 -	2'404'199	199'550 -	200'349.95	1'108.61	1'113.05	38.20	36.97	36.72 36.47 36.22 35.97	35.72	37.09	36.95 36.81 36.67 36.54	36.40	36.84	36.59 36.34 36.09	35.84
2'404'200 -	2'413'799	200'350 -	201'149.95	1'113.06	1'117.49	38.21	36.98	36.74 36.49 36.24 35.99	35.74	37.10	36.96 36.83 36.69 36.55	36.42	36.85	36.60 36.35 36.10	35.85
2'413'800 -	2'423'399	201'150 -	201'949.95	1'117.50	1'121.93	38.22	37.00	36.75 36.50 36.26 36.01	35.76	37.11	36.98 36.84 36.71 36.57	36.43	36.86	36.62 36.37 36.12	35.87
2'423'400 -	2'432'999	201'950 -	202'749.95	1'121.94	1'126.38	38.22	37.01	36.77 36.52 36.27 36.03	35.78	37.13	36.99 36.86 36.72 36.58	36.45	36.88	36.63 36.39 36.14	35.89
2'433'000 -	2'442'599	202'750 -	203'549.95	1'126.39	1'130.82	38.23	37.03	36.78 36.54 36.29 36.04	35.80	37.14	37.01 36.87 36.74 36.60	36.46	36.89	36.65 36.40 36.16	35.91
2'442'600 -	2'452'199	203'550 -	204'349.95	1'130.83	1'135.27	38.24	37.04	36.80 36.55 36.31 36.06	35.82	37.16	37.02 36.89 36.75 36.62	36.48	36.91	36.66 36.42 36.17	35.93
2'452'200 -	2'461'799	204'350 -	205'149.95	1'135.28	1'139.71	38.25	37.05	36.81 36.57 36.32 36.08	35.84	37.17	37.03 36.90 36.77 36.63	36.50	36.92	36.68 36.43 36.19	35.95
2'461'800 -	2'471'399	205'150 -	205'949.95	1'139.72	1'144.16	38.26	37.07	36.83 36.58 36.34 36.10	35.85	37.18	37.05 36.91 36.78 36.65	36.51	36.94	36.69 36.45 36.21	35.96
2'471'400 -	2'480'999	205'950 -	206'749.95	1'144.17	1'148.60	38.27	37.08	36.84 36.60 36.36 36.11	35.87	37.19	37.06 36.93 36.80 36.66	36.53	36.95	36.71 36.47 36.22	35.98
2'481'000 -	2'490'599	206'750 -	207'549.95	1'148.61	1'153.05	38.28	37.10	36.85 36.61 36.37 36.13	35.89	37.21	37.08 36.94 36.81 36.68	36.54	36.97	36.72 36.48 36.24	36.00
2'490'600 -	2'500'199	207'550 -	208'349.95	1'153.06	1'157.49	38.29	37.11	36.87 36.63 36.39 36.15	35.91	37.22	37.09 36.96 36.82 36.69	36.56	36.98	36.74 36.50 36.26	36.02
2'500'200 -	2'509'799	208'350 -	209'149.95	1'157.50	1'161.93	38.30	37.12	36.88 36.64 36.40 36.17	35.93	37.23	37.10 36.97 36.84 36.71	36.57	36.99	36.75 36.51 36.28	36.04
2'509'800 -	2'519'399	209'150 -	209'949.95	1'161.94	1'166.38	38.31	37.14	36.90 36.66 36.42 36.18	35.94	37.25	37.11 36.98 36.85 36.72	36.59	37.01	36.77 36.53 36.29	36.05
2'519'400 -	2'528'999	209'950 -	210'749.95	1'166.39	1'170.82	38.31	37.15	36.91 36.67 36.44 36.20	35.96	37.26	37.13 37.00 36.87 36.74	36.60	37.02	36.78 36.55 36.31	36.07
2'529'000 -	2'538'599	210'750 -	211'549.95	1'170.83	1'175.27	38.32	37.16	36.93 36.69 36.45 36.22	35.98	37.27	37.14 37.01 36.88 36.75	36.62	37.03	36.80 36.56 36.32	36.09
2'538'600 -	2'548'199	211'550 -	212'349.95	1'175.28	1'179.71	38.33	37.17	36.94 36.70 36.47 36.23	36.00	37.28	37.15 37.02 36.89 36.76	36.63	37.05	36.81 36.58 36.34	36.10
2'548'200 -	2'557'799	212'350 -	213'149.95	1'179.72	1'184.16	38.34	37.19	36.95 36.72 36.48 36.25	36.01	37.30	37.17 37.04 36.91 36.78	36.65	37.06	36.83 36.59 36.36	36.12
2'557'800 -	2'567'399	213'150 -	213'949.95	1'184.17	1'188.60	38.35	37.20	36.97 36.73 36.50 36.26	36.03	37.31	37.18 37.05 36.92 36.79	36.66	37.07	36.84 36.61 36.37	36.14
2'567'400 -	2'576'999	213'950 -	214'749.95	1'188.61	1'193.05	38.36	37.21	36.98 36.75 36.51 36.28	36.05	37.32	37.19 37.06 36.94 36.81	36.68	37.09	36.85 36.62 36.39	36.15
2'577'000 -	2'586'599	214'750 -	215'549.95	1'193.06	1'197.49	38.36	37.23	36.99 36.76 36.53 36.30	36.06	37.33	37.20 37.08 36.95 36.82	36.69	37.10	36.87 36.64 36.40	36.17
2'586'600 -	2'596'199	215'550 -	216'349.95	1'197.50	1'201.93	38.37	37.24	37.01 36.78 36.54 36.31	36.08	37.34	37.22 37.09 36.96 36.83	36.71	37.11	36.88 36.65 36.42	36.19
2'596'200 -	2'605'799	216'350 -	217'149.95	1'201.94	1'206.38	38.38	37.25	37.02 36.79 36.56 36.33	36.10	37.35	37.23 37.10 36.98 36.85	36.72	37.13	36.89 36.66 36.43	36.20
2'605'800 -	2'615'399	217'150 -	217'949.95	1'206.39	1'210.82	38.39	37.26	37.03 36.80 36.57 36.34	36.11	37.37	37.24 37.11 36.99 36.86	36.74	37.14	36.91 36.68 36.45	36.22
2'615'400 -	2'624'999	217'950 -	218'749.95	1'210.83	1'215.27	38.40	37.27	37.05 36.82 36.59 36.36	36.13	37.38	37.25 37.13 37.00 36.88	36.75	37.15	36.92 36.69 36.46	36.24
2'625'000 -	2'634'599	218'750 -	219'549.95	1'215.28	1'219.71	38.40	37.29	37.06 36.83 36.60 36.37	36.15	37.39	37.26 37.14 37.01 36.89	36.76	37.16	36.94 36.71 36.48	36.25
2'634'600 -	2'644'199	219'550 -	220'349.95	1'219.72	1'224.16	38.41	37.30	37.07 36.84 36.62 36.39	36.16	37.40	37.28 37.15 37.03 36.90	36.78	37.18	36.95 36.72 36.49	36.27
2'644'200 -	2'653'799	220'350 -	221'149.95	1'224.17	1'228.60	38.42	37.31	37.08 36.86 36.63 36.41	36.18	37.41	37.29 37.16 37.04 36.92	36.79	37.19	36.96 36.74 36.51	36.28
2'653'800 -	2'663'399	221'150 -	221'949.95	1'228.61	1'233.05	38.43	37.32	37.10 36.87 36.65 36.42	36.19	37.42	37.30 37.18 37.05 36.93	36.81	37.20	36.97 36.75 36.52	36.30
2'663'400 -	2'672'999	221'950 -	222'749.95	1'233.06	1'237.49	38.44	37.33	37.11 36.88 36.66 36.44	36.21	37.43	37.31 37.19 37.07 36.94	36.82	37.21	36.99 36.76 36.54	36.31
2'673'000 -	2'682'599	222'750 -	223'549.95	1'237.50	1'241.93	38.44	37.35	37.12 36.90 36.67 36.45	36.23	37.45	37.32 37.20 37.08 36.95	36.83	37.22	37.00 36.78 36.55	36.33
2'682'600 -	2'692'199	223'550 -	224'349.95	1'241.94	1'246.38	38.45	37.36	37.13 36.91 36.69 36.47	36.24	37.46	37.33 37.21 37.09 36.97	36.85	37.24	37.01 36.79 36.57	36.34
2'692'200 -	2'701'799	224'350 -	225'149.95	1'246.39	1'250.82	38.46	37.37	37.15 36.92 36.70 36.48	36.26	37.47	37.35 37.22 37.10 36.98	36.86	37.25	37.03 36.80 36.58	36.36
2'701'800 -	2'711'399	225'150 -	225'949.95	1'250.83	1'255.27	38.47	37.38	37.16 36.94 36.72 36.49	36.27	37.48	37.36 37.24 37.11 36.99	36.87	37.26	37.04 36.82 36.60	36.37
2'711'400 -	2'720'999	225'950 -	226'749.95	1'255.28	1'259.71	38.47	37.39	37.17 36.95 36.73 36.51	36.29	37.49	37.37 37.25 37.13 37.01	36.88	37.27	37.05 36.83 36.61	36.39
2'721'000 -	2'730'599	226'750 -	227'549.95	1'259.72	1'264.16	38.48	37.40	37.18 36.96 36.74 36.52	36.30	37.50	37.38 37.26 37.14 37.02	36.90	37.28	37.06 36.84 36.62	36.40
2'730'600 -	2'740'199	227'550 -	228'349.95	1'264.17	1'268.60	38.49	37.41	37.19 36.98 36.76 36.54	36.32	37.51	37.39 37.27 37.15 37.03	36.91	37.29	37.08 36.86 36.64	36.42
2'740'200 -	2'749'799	228'350 -	229'149.95	1'268.61	1'273.05	38.50	37.42	37.21 36.99 36.77 36.55	36.33	37.52	37.40 37.28 37.16 37.04	36.92	37.31	37.09 36.87 36.65	36.43
2'749'800 -	2'759'399	229'150 -	229'949.95	1'273.06	1'277.49	38.50	37.44	37.22 37.00 36.78 36.57	36.35	37.53	37.41 37.29 37.17 37.06	36.94	37.32	37.10 36.88 36.67	36.45
2'759'400 -	2'768'999	229'950 -	230'749.95	1'277.50	1'281.93	38.51	37.45	37.23 37.01 36.80 36.58	36.36	37.54	37.42 37.31 37.19 37.07	36.95	37.33	37.11 36.90 36.68	36.46
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 25

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
2'769'000 -	2'778'599	230'750 -	231'549.95	1'281.94	1'286.38	38.52	37.46	37.24 37.03 36.81 36.59	36.38	37.55	37.43 37.32 37.20 37.08	36.96	37.34	37.12 36.91 36.69	36.48
2'778'600 -	2'788'199	231'550 -	232'349.95	1'286.39	1'290.82	38.52	37.47	37.25 37.04 36.82 36.61	36.39	37.56	37.45 37.33 37.21 37.09	36.97	37.35	37.14 36.92 36.71	36.49
2'788'200 -	2'797'799	232'350 -	233'149.95	1'290.83	1'295.27	38.53	37.48	37.26 37.05 36.83 36.62	36.41	37.57	37.46 37.34 37.22 37.10	36.99	37.36	37.15 36.93 36.72	36.50
2'797'800 -	2'807'399	233'150 -	233'949.95	1'295.28	1'299.71	38.54	37.49	37.28 37.06 36.85 36.63	36.42	37.58	37.47 37.35 37.23 37.12	37.00	37.37	37.16 36.95 36.73	36.52
2'807'400 -	2'816'999	233'950 -	234'749.95	1'299.72	1'304.16	38.55	37.50	37.29 37.07 36.86 36.65	36.43	37.59	37.48 37.36 37.24 37.13	37.01	37.38	37.17 36.96 36.75	36.53
2'817'000 -	2'826'599	234'750 -	235'549.95	1'304.17	1'308.60	38.55	37.51	37.30 37.09 36.87 36.66	36.45	37.60	37.49 37.37 37.26 37.14	37.02	37.40	37.18 36.97 36.76	36.55
2'826'600 -	2'836'199	235'550 -	236'349.95	1'308.61	1'313.05	38.56	37.52	37.31 37.10 36.89 36.67	36.46	37.61	37.50 37.38 37.27 37.15	37.03	37.41	37.19 36.98 36.77	36.56
2'836'200 -	2'845'799	236'350 -	237'149.95	1'313.06	1'317.49	38.57	37.53	37.32 37.11 36.90 36.69	36.48	37.62	37.51 37.39 37.28 37.16	37.05	37.42	37.21 37.00 36.78	36.57
2'845'800 -	2'855'399	237'150 -	237'949.95	1'317.50	1'321.93	38.57	37.54	37.33 37.12 36.91 36.70	36.49	37.63	37.52 37.40 37.29 37.17	37.06	37.43	37.22 37.01 36.80	36.59
2'855'400 -	2'864'999	237'950 -	238'749.95	1'321.94	1'326.38	38.58	37.55	37.34 37.13 36.92 36.71	36.50	37.64	37.53 37.41 37.30 37.19	37.07	37.44	37.23 37.02 36.81	36.60
2'865'000 -	2'874'599	238'750 -	239'549.95	1'326.39	1'330.82	38.59	37.56	37.35 37.14 36.94 36.73	36.52	37.65	37.54 37.42 37.31 37.20	37.08	37.45	37.24 37.03 36.82	36.61
2'874'600 -	2'884'199	239'550 -	240'349.95	1'330.83	1'335.27	38.59	37.57	37.36 37.16 36.95 36.74	36.53	37.66	37.55 37.44 37.32 37.21	37.09	37.46	37.25 37.04 36.83	36.63
2'884'200 -	2'893'799	240'350 -	241'149.95	1'335.28	1'339.71	38.60	37.58	37.37 37.17 36.96 36.75	36.54	37.67	37.56 37.45 37.33 37.22	37.11	37.47	37.26 37.05 36.85	36.64
2'893'800 -	2'903'399	241'150 -	241'949.95	1'339.72	1'344.16	38.61	37.59	37.39 37.18 36.97 36.76	36.56	37.68	37.57 37.46 37.34 37.23	37.12	37.48	37.27 37.07 36.86	36.65
2'903'400 -	2'912'999	241'950 -	242'749.95	1'344.17	1'348.60	38.61	37.60	37.40 37.19 36.98 36.78	36.57	37.69	37.58 37.47 37.35 37.24	37.13	37.49	37.28 37.08 36.87	36.67
2'913'000 -	2'922'599	242'750 -	243'549.95	1'348.61	1'353.05	38.62	37.61	37.41 37.20 37.00 36.79	36.58	37.70	37.59 37.48 37.36 37.25	37.14	37.50	37.29 37.09 36.88	36.68
2'922'600 -	2'932'199	243'550 -	244'349.95	1'353.06	1'357.49	38.63	37.62	37.42 37.21 37.01 36.80	36.60	37.71	37.60 37.49 37.37 37.26	37.15	37.51	37.31 37.10 36.90	36.69
2'932'200 -	2'941'799	244'350 -	245'149.95	1'357.50	1'361.93	38.63	37.63	37.43 37.22 37.02 36.81	36.61	37.72	37.61 37.50 37.38 37.27	37.16	37.52	37.32 37.11 36.91	36.70
2'941'800 -	2'951'399	245'150 -	245'949.95	1'361.94	1'366.38	38.64	37.64	37.44 37.23 37.03 36.83	36.62	37.73	37.62 37.51 37.40 37.28	37.17	37.53	37.33 37.12 36.92	36.72
2'951'400 -	2'960'999	245'950 -	246'749.95	1'366.39	1'370.82	38.64	37.65	37.45 37.24 37.04 36.84	36.64	37.74	37.63 37.52 37.41 37.29	37.18	37.54	37.34 37.13 36.93	36.73
2'961'000 -	2'970'599	246'750 -	247'549.95	1'370.83	1'375.27	38.65	37.66	37.46 37.26 37.05 36.85	36.65	37.75	37.64 37.53 37.42 37.31	37.19	37.55	37.35 37.15 36.94	36.74
2'970'600 -	2'980'199	247'550 -	248'349.95	1'375.28	1'379.71	38.66	37.67	37.47 37.27 37.06 36.86	36.66	37.76	37.65 37.54 37.43 37.32	37.21	37.56	37.36 37.16 36.96	36.75
2'980'200 -	2'989'799	248'350 -	249'149.95	1'379.72	1'384.16	38.66	37.68	37.48 37.28 37.08 36.88	36.67	37.76	37.66 37.55 37.44 37.33	37.22	37.57	37.37 37.17 36.97	36.77
2'989'800 -	2'999'399	249'150 -	249'949.95	1'384.17	1'388.60	38.67	37.69	37.49 37.29 37.09 36.89	36.69	37.77	37.66 37.56 37.45 37.34	37.23	37.58	37.38 37.18 36.98	36.78
2'999'400 -	3'008'999	249'950 -	250'749.95	1'388.61	1'393.05	38.68	37.70	37.50 37.30 37.10 36.90	36.70	37.78	37.67 37.56 37.46 37.35	37.24	37.59	37.39 37.19 36.99	36.79
3'009'000 -	3'028'199	250'750 -	252'349.95	1'393.06	1'401.93	38.68	37.71	37.51 37.31 37.11 36.92	36.72	37.80	37.69 37.58 37.47 37.36	37.25	37.60	37.40 37.21 37.01	36.81
3'028'200 -	3'047'399	252'350 -	253'949.95	1'401.94	1'410.82	38.70	37.73	37.53 37.33 37.14 36.94	36.74	37.81	37.71 37.60 37.49 37.38	37.28	37.62	37.42 37.23 37.03	36.83
3'047'400 -	3'066'599	253'950 -	255'549.95	1'410.83	1'419.71	38.71	37.75	37.55 37.35 37.16 36.96	36.77	37.83	37.72 37.62 37.51 37.40	37.30	37.64	37.44 37.25 37.05	36.86
3'066'600 -	3'085'799	255'550 -	257'149.95	1'419.72	1'428.60	38.72	37.76	37.57 37.37 37.18 36.98	36.79	37.85	37.74 37.63 37.53 37.42	37.32	37.66	37.46 37.27 37.07	36.88
3'085'800 -	3'104'999	257'150 -	258'749.95	1'428.61	1'437.49	38.73	37.78	37.59 37.39 37.20 37.01	36.81	37.86	37.76 37.65 37.55 37.44	37.34	37.68	37.48 37.29 37.10	36.90
3'105'000 -	3'124'199	258'750 -	260'349.95	1'437.50	1'446.38	38.74	37.80	37.61 37.41 37.22 37.03	36.84	37.88	37.78 37.67 37.57 37.46	37.36	37.69	37.50 37.31 37.12	36.92
3'124'200 -	3'143'399	260'350 -	261'949.95	1'446.39	1'455.27	38.75	37.82	37.62 37.43 37.24 37.05	36.86	37.90	37.79 37.69 37.58 37.48	37.38	37.71	37.52 37.33 37.14	36.95
3'143'400 -	3'162'599	261'950 -	263'549.95	1'455.28	1'464.16	38.77	37.83	37.64 37.45 37.26 37.07	36.88	37.91	37.81 37.71 37.60 37.50	37.40	37.73	37.54 37.35 37.16	36.97
3'162'600 -	3'181'799	263'550 -	265'149.95	1'464.17	1'473.05	38.78	37.85	37.66 37.47 37.28 37.09	36.90	37.93	37.83 37.72 37.62 37.52	37.41	37.75	37.56 37.37 37.18	36.99
3'181'800 -	3'200'999	265'150 -	266'749.95	1'473.06	1'481.93	38.79	37.87	37.68 37.49 37.30 37.11	36.93	37.94	37.84 37.74 37.64 37.54	37.43	37.76	37.58 37.39 37.20	37.01
3'201'000 -	3'220'199	266'750 -	268'349.95	1'481.94	1'490.82	38.80	37.88	37.70 37.51 37.32 37.14	36.95	37.96	37.86 37.76 37.66 37.55	37.45	37.78	37.59 37.41 37.22	37.03
3'220'200 -	3'239'399	268'350 -	269'949.95	1'490.83	1'499.71	38.81	37.90	37.71 37.53 37.34 37.16	36.97	37.98	37.87 37.77 37.67 37.57	37.47	37.80	37.61 37.43 37.24	37.06
3'239'400 -	3'258'599	269'950 -	271'549.95	1'499.72	1'508.60	38.82	37.91	37.73 37.54 37.36 37.18	36.99	37.99	37.89 37.79 37.69 37.59	37.49	37.81	37.63 37.44 37.26	37.08
3'258'600 -	3'277'799	271'550 -	273'149.95	1'508.61	1'517.49	38.83	37.93	37.75 37.56 37.38 37.20	37.01	38.01	37.91 37.81 37.71 37.61	37.51	37.83	37.65 37.46 37.28	37.10
3'277'800 -	3'296'999	273'150 -	274'749.95	1'517.50	1'526.38	38.84	37.95	37.76 37.58 37.40 37.22	37.03	38.02	37.92 37.82 37.72 37.62	37.53	37.85	37.66 37.48 37.30	37.12
3'297'000 -	3'316'199	274'750 -	276'349.95	1'526.39	1'535.27	38.85	37.96	37.78 37.60 37.42 37.24	37.05	38.04	37.94 37.84 37.74 37.64	37.54	37.86	37.68 37.50 37.32	37.14
3'316'200 -	3'335'399	276'350 -	277'949.95	1'535.28	1'544.16	38.86	37.98	37.80 37.62 37.43 37.25	37.07	38.05	37.95 37.85 37.76 37.66	37.56	37.88	37.70 37.52 37.34	37.16
3'335'400 -	3'354'599	277'950 -	279'549.95	1'544.17	1'553.05	38.87	37.99	37.81 37.63 37.45 37.27	37.09	38.06	37.97 37.87 37.77 37.68	37.58	37.89	37.71 37.54 37.36	37.18
3'354'600 -	3'373'799	279'550 -	281'149.95	1'553.06	1'561.93	38.88	38.01	37.83 37.65 37.47 37.29	37.11	38.08	37.98 37.89 37.79 37.69	37.59	37.91	37.73 37.55 37.37	37.20
3'373'800 -	3'392'999	281'150 -	282'749.95	1'561.94	1'570.82	38.89	38.02	37.84 37.67 37.49 37.31	37.13	38.09	38.00 37.90 37.80 37.71	37.61	37.92	37.75 37.57 37.39	37.22
3'393'000 -	3'412'199	282'750 -	284'349.95	1'570.83	1'579.71	38.90	38.03	37.86 37.68 37.51 37.33	37.15	38.11	38.01 37.92 37.82 37.72	37.63	37.94	37.76 37.59 37.41	37.23
3'412'200 -	3'431'399	284'350 -	285'949.95	1'579.72	1'588.60	38.91	38.05	37.87 37.70 37.52 37.35	37.17	38.12	38.03 37.93 37.84 37.74	37.64	37.95	37.78 37.60 37.43	37.25
3'431'400 -	3'450'599	285'950 -	287'549.95	1'588.61	1'597.49	38.92	38.06	37.89 37.71 37.54 37.37	37.19	38.13	38.04 37.95 37.85 37.76	37.66	37.97	37.79 37.62 37.45	37.27
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 26

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
3'450'600 -	3'469'799	287'550 -	289'149.95	1'597.50	1'606.38	38.93	38.08	37.90 37.73 37.56 37.38	37.21	38.15	38.05 37.96 37.87 37.77	37.68	37.98	37.81 37.64 37.46	37.29
3'469'800 -	3'488'999	289'150 -	290'749.95	1'606.39	1'615.27	38.94	38.09	37.92 37.75 37.57 37.40	37.23	38.16	38.07 37.97 37.88 37.79	37.69	38.00	37.83 37.65 37.48	37.31
3'489'000 -	3'508'199	290'750 -	292'349.95	1'615.28	1'624.16	38.94	38.10	37.93 37.76 37.59 37.42	37.25	38.17	38.08 37.99 37.90 37.80	37.71	38.01	37.84 37.67 37.50	37.33
3'508'200 -	3'527'399	292'350 -	293'949.95	1'624.17	1'633.05	38.95	38.12	37.95 37.78 37.61 37.44	37.27	38.19	38.09 38.00 37.91 37.82	37.72	38.03	37.85 37.68 37.51	37.34
3'527'400 -	3'546'599	293'950 -	295'549.95	1'633.06	1'641.93	38.96	38.13	37.96 37.79 37.62 37.45	37.28	38.20	38.11 38.02 37.92 37.83	37.74	38.04	37.87 37.70 37.53	37.36
3'546'600 -	3'565'799	295'550 -	297'149.95	1'641.94	1'650.82	38.97	38.14	37.98 37.81 37.64 37.47	37.30	38.21	38.12 38.03 37.94 37.85	37.76	38.05	37.88 37.72 37.55	37.38
3'565'800 -	3'584'999	297'150 -	298'749.95	1'650.83	1'659.71	38.98	38.16	37.99 37.82 37.65 37.49	37.32	38.22	38.13 38.04 37.95 37.86	37.77	38.07	37.90 37.73 37.56	37.40
3'585'000 -	3'604'199	298'750 -	300'349.95	1'659.72	1'668.60	38.99	38.17	38.00 37.84 37.67 37.50	37.34	38.24	38.15 38.06 37.97 37.88	37.79	38.08	37.91 37.75 37.58	37.41
3'604'200 -	3'623'399	300'350 -	301'949.95	1'668.61	1'677.49	39.00	38.18	38.02 37.85 37.69 37.52	37.35	38.25	38.16 38.07 37.98 37.89	37.80	38.09	37.93 37.76 37.60	37.43
3'623'400 -	3'642'599	301'950 -	303'549.95	1'677.50	1'686.38	39.01	38.20	38.03 37.87 37.70 37.54	37.37	38.26	38.17 38.08 37.99 37.90	37.81	38.11	37.94 37.78 37.61	37.45
3'642'600 -	3'661'799	303'550 -	305'149.95	1'686.39	1'695.27	39.01	38.21	38.04 37.88 37.72 37.55	37.39	38.27	38.19 38.10 38.01 37.92	37.83	38.12	37.96 37.79 37.63	37.46
3'661'800 -	3'680'999	305'150 -	306'749.95	1'695.28	1'704.16	39.02	38.22	38.06 37.89 37.73 37.57	37.40	38.29	38.20 38.11 38.02 37.93	37.84	38.13	37.97 37.81 37.64	37.48
3'681'000 -	3'700'199	306'750 -	308'349.95	1'704.17	1'713.05	39.03	38.23	38.07 37.91 37.75 37.58	37.42	38.30	38.21 38.12 38.03 37.95	37.86	38.14	37.98 37.82 37.66	37.50
3'700'200 -	3'719'399	308'350 -	309'949.95	1'713.06	1'721.93	39.04	38.25	38.08 37.92 37.76 37.60	37.44	38.31	38.22 38.13 38.05 37.96	37.87	38.16	38.00 37.83 37.67	37.51
3'719'400 -	3'738'599	309'950 -	311'549.95	1'721.94	1'730.82	39.05	38.26	38.10 37.94 37.78 37.61	37.45	38.32	38.23 38.15 38.06 37.97	37.89	38.17	38.01 37.85 37.69	37.53
3'738'600 -	3'757'799	311'550 -	313'149.95	1'730.83	1'739.71	39.05	38.27	38.11 37.95 37.79 37.63	37.47	38.33	38.25 38.16 38.07 37.99	37.90	38.18	38.02 37.86 37.70	37.54
3'757'800 -	3'776'999	313'150 -	314'749.95	1'739.72	1'748.60	39.06	38.28	38.12 37.96 37.80 37.64	37.49	38.34	38.26 38.17 38.09 38.00	37.91	38.19	38.04 37.88 37.72	37.56
3'777'000 -	3'796'199	314'750 -	316'349.95	1'748.61	1'757.49	39.07	38.29	38.13 37.98 37.82 37.66	37.50	38.35	38.27 38.18 38.10 38.01	37.93	38.21	38.05 37.89 37.73	37.57
3'796'200 -	3'815'399	316'350 -	317'949.95	1'757.50	1'766.38	39.08	38.30	38.15 37.99 37.83 37.67	37.52	38.37	38.28 38.20 38.11 38.03	37.94	38.22	38.06 37.90 37.75	37.59
3'815'400 -	3'834'599	317'950 -	319'549.95	1'766.39	1'775.27	39.08	38.32	38.16 38.00 37.85 37.69	37.53	38.38	38.29 38.21 38.12 38.04	37.95	38.23	38.07 37.92 37.76	37.60
3'834'600 -	3'853'799	319'550 -	321'149.95	1'775.28	1'784.16	39.09	38.33	38.17 38.01 37.86 37.70	37.55	38.39	38.30 38.22 38.14 38.05	37.97	38.24	38.09 37.93 37.77	37.62
3'853'800 -	3'872'999	321'150 -	322'749.95	1'784.17	1'793.05	39.10	38.34	38.18 38.03 37.87 37.72	37.56	38.40	38.32 38.23 38.15 38.06	37.98	38.25	38.10 37.94 37.79	37.63
3'873'000 -	3'892'199	322'750 -	324'349.95	1'793.06	1'801.93	39.11	38.35	38.19 38.04 37.89 37.73	37.58	38.41	38.33 38.24 38.16 38.08	37.99	38.27	38.11 37.96 37.80	37.65
3'892'200 -	3'911'399	324'350 -	325'949.95	1'801.94	1'810.82	39.11	38.36	38.21 38.05 37.90 37.75	37.59	38.42	38.34 38.25 38.17 38.09	38.01	38.28	38.12 37.97 37.82	37.66
3'911'400 -	3'930'599	325'950 -	327'549.95	1'810.83	1'819.71	39.12	38.37	38.22 38.07 37.91 37.76	37.61	38.43	38.35 38.27 38.18 38.10	38.02	38.29	38.14 37.98 37.83	37.68
3'930'600 -	3'949'799	327'550 -	329'149.95	1'819.72	1'828.60	39.13	38.38	38.23 38.08 37.93 37.77	37.62	38.44	38.36 38.28 38.19 38.11	38.03	38.30	38.15 37.99 37.84	37.69
3'949'800 -	3'968'999	329'150 -	330'749.95	1'828.61	1'837.49	39.14	38.39	38.24 38.09 37.94 37.79	37.64	38.45	38.37 38.29 38.21 38.12	38.04	38.31	38.16 38.01 37.86	37.70
3'969'000 -	3'988'199	330'750 -	332'349.95	1'837.50	1'846.38	39.14	38.40	38.25 38.10 37.95 37.80	37.65	38.46	38.38 38.30 38.22 38.14	38.05	38.32	38.17 38.02 37.87	37.72
3'988'200 -	4'007'399	332'350 -	333'949.95	1'846.39	1'855.27	39.15	38.41	38.26 38.11 37.96 37.81	37.66	38.47	38.39 38.31 38.23 38.15	38.07	38.33	38.18 38.03 37.88	37.73
4'007'400 -	4'026'599	333'950 -	335'549.95	1'855.28	1'864.16	39.16	38.42	38.27 38.13 37.98 37.83	37.68	38.48	38.40 38.32 38.24 38.16	38.08	38.34	38.19 38.04 37.90	37.75
4'026'600 -	4'045'799	335'550 -	337'149.95	1'864.17	1'873.05	39.16	38.43	38.29 38.14 37.99 37.84	37.69	38.49	38.41 38.33 38.25 38.17	38.09	38.35	38.20 38.06 37.91	37.76
4'045'800 -	4'064'999	337'150 -	338'749.95	1'873.06	1'881.93	39.17	38.44	38.30 38.15 38.00 37.85	37.71	38.50	38.42 38.34 38.26 38.18	38.10	38.36	38.22 38.07 37.92	37.77
4'065'000 -	4'084'199	338'750 -	340'349.95	1'881.94	1'890.82	39.18	38.45	38.31 38.16 38.01 37.87	37.72	38.51	38.43 38.35 38.27 38.19	38.11	38.37	38.23 38.08 37.93	37.79
4'084'200 -	4'103'399	340'350 -	341'949.95	1'890.83	1'899.71	39.18	38.46	38.32 38.17 38.02 37.88	37.73	38.52	38.44 38.36 38.28 38.20	38.13	38.38	38.24 38.09 37.95	37.80
4'103'400 -	4'122'599	341'950 -	343'549.95	1'899.72	1'908.60	39.19	38.47	38.33 38.18 38.04 37.89	37.75	38.53	38.45 38.37 38.29 38.22	38.14	38.39	38.25 38.10 37.96	37.81
4'122'600 -	4'141'799	343'550 -	345'149.95	1'908.61	1'917.49	39.20	38.48	38.34 38.19 38.05 37.90	37.76	38.54	38.46 38.38 38.30 38.23	38.15	38.41	38.26 38.12 37.97	37.82
4'141'800 -	4'160'999	345'150 -	346'749.95	1'917.50	1'926.38	39.20	38.49	38.35 38.20 38.06 37.92	37.77	38.55	38.47 38.39 38.32 38.24	38.16	38.42	38.27 38.13 37.98	37.84
4'161'000 -	4'180'199	346'750 -	348'349.95	1'926.39	1'935.27	39.21	38.50	38.36 38.22 38.07 37.93	37.78	38.56	38.48 38.40 38.33 38.25	38.17	38.43	38.28 38.14 37.99	37.85
4'180'200 -	4'199'399	348'350 -	349'949.95	1'935.28	1'944.16	39.21	38.51	38.37 38.23 38.08 37.94	37.80	38.57	38.49 38.41 38.34 38.26	38.18	38.43	38.29 38.15 38.01	37.86
4'199'400 -	4'218'599	349'950 -	351'549.95	1'944.17	1'953.05	39.22	38.52	38.38 38.24 38.09 37.95	37.81	38.58	38.50 38.42 38.35 38.27	38.19	38.44	38.30 38.16 38.02	37.88
4'218'600 -	4'237'799	351'550 -	353'149.95	1'953.06	1'961.93	39.23	38.53	38.39 38.25 38.11 37.96	37.82	38.59	38.51 38.43 38.36 38.28	38.20	38.45	38.31 38.17 38.03	37.89
4'237'800 -	4'256'999	353'150 -	354'749.95	1'961.94	1'970.82	39.23	38.54	38.40 38.26 38.12 37.98	37.83	38.59	38.52 38.44 38.37 38.29	38.21	38.46	38.32 38.18 38.04	37.90
4'257'000 -	4'276'199	354'750 -	356'349.95	1'970.83	1'979.71	39.24	38.55	38.41 38.27 38.13 37.99	37.85	38.60	38.53 38.45 38.38 38.30	38.22	38.47	38.33 38.19 38.05	37.91
4'276'200 -	4'295'399	356'350 -	357'949.95	1'979.72	1'988.60	39.24	38.56	38.42 38.28 38.14 38.00	37.86	38.61	38.54 38.46 38.39 38.31	38.24	38.48	38.34 38.20 38.06	37.92
4'295'400 -	4'314'599	357'950 -	359'549.95	1'988.61	1'997.49	39.25	38.57	38.43 38.29 38.15 38.01	37.87	38.62	38.55 38.47 38.40 38.32	38.25	38.49	38.35 38.21 38.07	37.94
4'314'600 -	4'333'799	359'550 -	361'149.95	1'997.50	2'006.38	39.26	38.58	38.44 38.30 38.16 38.02	37.88	38.63	38.55 38.48 38.41 38.33	38.26	38.50	38.36 38.22 38.09	37.95
4'333'800 -	4'352'999	361'150 -	362'749.95	2'006.39	2'015.27	39.26	38.59	38.45 38.31 38.17 38.03	37.90	38.64	38.56 38.49 38.42 38.34	38.27	38.51	38.37 38.23 38.10	37.96
4'353'000 -	4'372'199	362'750 -	364'349.95	2'015.28	2'024.16	39.27	38.59	38.46 38.32 38.18 38.04	37.91	38.65	38.57 38.50 38.42 38.35	38.28	38.52	38.38 38.25 38.11	37.97
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 27

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
4'372'200 -	4'410'599	364'350 -	367'549.95	2'024.17	2'041.93	39.28	38.61	38.47 38.33 38.20 38.06	37.92	38.66	38.59 38.51 38.44 38.37	38.29	38.53	38.40 38.26 38.12	37.99
4'410'600 -	4'448'999	367'550 -	370'749.95	2'041.94	2'059.71	39.29	38.62	38.49 38.35 38.22 38.08	37.95	38.68	38.60 38.53 38.46 38.38	38.31	38.55	38.42 38.28 38.15	38.01
4'449'000 -	4'487'399	370'750 -	373'949.95	2'059.72	2'077.49	39.30	38.64	38.51 38.37 38.24 38.10	37.97	38.69	38.62 38.55 38.48 38.40	38.33	38.57	38.43 38.30 38.17	38.03
4'487'400 -	4'525'799	373'950 -	377'149.95	2'077.50	2'095.27	39.31	38.66	38.52 38.39 38.26 38.13	37.99	38.71	38.64 38.56 38.49 38.42	38.35	38.59	38.45 38.32 38.19	38.05
4'525'800 -	4'564'199	377'150 -	380'349.95	2'095.28	2'113.05	39.32	38.67	38.54 38.41 38.28 38.15	38.01	38.72	38.65 38.58 38.51 38.44	38.37	38.60	38.47 38.34 38.21	38.08
4'564'200 -	4'602'599	380'350 -	383'549.95	2'113.06	2'130.82	39.33	38.69	38.56 38.43 38.30 38.17	38.04	38.74	38.67 38.60 38.53 38.46	38.39	38.62	38.49 38.36 38.23	38.10
4'602'600 -	4'640'999	383'550 -	386'749.95	2'130.83	2'148.60	39.34	38.71	38.58 38.45 38.32 38.19	38.06	38.75	38.68 38.61 38.54 38.48	38.41	38.64	38.51 38.38 38.25	38.12
4'641'000 -	4'679'399	386'750 -	389'949.95	2'148.61	2'166.38	39.35	38.72	38.59 38.46 38.34 38.21	38.08	38.77	38.70 38.63 38.56 38.49	38.42	38.65	38.52 38.39 38.27	38.14
4'679'400 -	4'717'799	389'950 -	393'149.95	2'166.39	2'184.16	39.36	38.74	38.61 38.48 38.35 38.23	38.10	38.78	38.71 38.65 38.58 38.51	38.44	38.67	38.54 38.41 38.28	38.16
4'717'800 -	4'756'199	393'150 -	396'349.95	2'184.17	2'201.93	39.37	38.75	38.62 38.50 38.37 38.24	38.12	38.80	38.73 38.66 38.59 38.53	38.46	38.68	38.56 38.43 38.30	38.18
4'756'200 -	4'794'599	396'350 -	399'549.95	2'201.94	2'219.71	39.38	38.77	38.64 38.51 38.39 38.26	38.14	38.81	38.74 38.68 38.61 38.54	38.48	38.70	38.57 38.45 38.32	38.20
4'794'600 -	4'832'999	399'550 -	402'749.95	2'219.72	2'237.49	39.39	38.78	38.66 38.53 38.41 38.28	38.16	38.83	38.76 38.69 38.63 38.56	38.49	38.71	38.59 38.46 38.34	38.21
4'833'000 -	4'871'399	402'750 -	405'949.95	2'237.50	2'255.27	39.40	38.79	38.67 38.55 38.42 38.30	38.18	38.84	38.77 38.71 38.64 38.57	38.51	38.73	38.60 38.48 38.36	38.23
4'871'400 -	4'909'799	405'950 -	409'149.95	2'255.28	2'273.05	39.41	38.81	38.69 38.56 38.44 38.32	38.20	38.85	38.79 38.72 38.66 38.59	38.52	38.74	38.62 38.50 38.37	38.25
4'909'800 -	4'948'199	409'150 -	412'349.95	2'273.06	2'290.82	39.42	38.82	38.70 38.58 38.46 38.34	38.21	38.87	38.80 38.74 38.67 38.61	38.54	38.76	38.63 38.51 38.39	38.27
4'948'200 -	4'986'599	412'350 -	415'549.95	2'290.83	2'308.60	39.43	38.84	38.72 38.59 38.47 38.35	38.23	38.88	38.82 38.75 38.69 38.62	38.56	38.77	38.65 38.53 38.41	38.29
4'986'600 -	5'024'999	415'550 -	418'749.95	2'308.61	2'326.38	39.44	38.85	38.73 38.61 38.49 38.37	38.25	38.89	38.83 38.76 38.70 38.64	38.57	38.78	38.66 38.54 38.43	38.31
5'025'000 -	5'063'399	418'750 -	421'949.95	2'326.39	2'344.16	39.45	38.86	38.74 38.62 38.51 38.39	38.27	38.91	38.84 38.78 38.71 38.65	38.59	38.80	38.68 38.56 38.44	38.32
5'063'400 -	5'101'799	421'950 -	425'149.95	2'344.17	2'361.93	39.45	38.88	38.76 38.64 38.52 38.40	38.29	38.92	38.86 38.79 38.73 38.67	38.60	38.81	38.69 38.58 38.46	38.34
5'101'800 -	5'140'199	425'150 -	428'349.95	2'361.94	2'379.71	39.46	38.89	38.77 38.65 38.54 38.42	38.30	38.93	38.87 38.81 38.74 38.68	38.62	38.82	38.71 38.59 38.47	38.36
5'140'200 -	5'178'599	428'350 -	431'549.95	2'379.72	2'397.49	39.47	38.90	38.78 38.67 38.55 38.44	38.32	38.94	38.88 38.82 38.76 38.69	38.63	38.84	38.72 38.61 38.49	38.37
5'178'600 -	5'216'999	431'550 -	434'749.95	2'397.50	2'415.27	39.48	38.91	38.80 38.68 38.57 38.45	38.34	38.95	38.89 38.83 38.77 38.71	38.65	38.85	38.74 38.62 38.50	38.39
5'217'000 -	5'255'399	434'750 -	437'949.95	2'415.28	2'433.05	39.49	38.93	38.81 38.70 38.58 38.47	38.35	38.97	38.91 38.84 38.78 38.72	38.66	38.86	38.75 38.63 38.52	38.41
5'255'400 -	5'293'799	437'950 -	441'149.95	2'433.06	2'450.82	39.50	38.94	38.82 38.71 38.60 38.48	38.37	38.98	38.92 38.86 38.80 38.74	38.67	38.88	38.76 38.65 38.54	38.42
5'293'800 -	5'332'199	441'150 -	444'349.95	2'450.83	2'468.60	39.50	38.95	38.84 38.72 38.61 38.50	38.39	38.99	38.93 38.87 38.81 38.75	38.69	38.89	38.78 38.66 38.55	38.44
5'332'200 -	5'370'599	444'350 -	447'549.95	2'468.61	2'486.38	39.51	38.96	38.85 38.74 38.63 38.51	38.40	39.00	38.94 38.88 38.82 38.76	38.70	38.90	38.79 38.68 38.56	38.45
5'370'600 -	5'408'999	447'550 -	450'749.95	2'486.39	2'504.16	39.52	38.97	38.86 38.75 38.64 38.53	38.42	39.01	38.95 38.89 38.83 38.77	38.71	38.91	38.80 38.69 38.58	38.47
5'409'000 -	5'447'399	450'750 -	453'949.95	2'504.17	2'521.93	39.53	38.98	38.87 38.76 38.65 38.54	38.43	39.02	38.96 38.91 38.85 38.79	38.73	38.92	38.81 38.70 38.59	38.48
5'447'400 -	5'485'799	453'950 -	457'149.95	2'521.94	2'539.71	39.53	39.00	38.89 38.78 38.67 38.56	38.45	39.03	38.98 38.92 38.86 38.80	38.74	38.94	38.83 38.72 38.61	38.50
5'485'800 -	5'524'199	457'150 -	460'349.95	2'539.72	2'557.49	39.54	39.01	38.90 38.79 38.68 38.57	38.46	39.04	38.99 38.93 38.87 38.81	38.75	38.95	38.84 38.73 38.62	38.51
5'524'200 -	5'562'599	460'350 -	463'549.95	2'557.50	2'575.27	39.55	39.02	38.91 38.80 38.69 38.58	38.48	39.06	39.00 38.94 38.88 38.82	38.77	38.96	38.85 38.74 38.63	38.53
5'562'600 -	5'600'999	463'550 -	466'749.95	2'575.28	2'593.05	39.55	39.03	38.92 38.81 38.71 38.60	38.49	39.07	39.01 38.95 38.89 38.84	38.78	38.97	38.86 38.75 38.65	38.54
5'601'000 -	5'639'399	466'750 -	469'949.95	2'593.06	2'610.82	39.56	39.04	38.93 38.83 38.72 38.61	38.51	39.08	39.02 38.96 38.91 38.85	38.79	38.98	38.87 38.77 38.66	38.55
5'639'400 -	5'677'799	469'950 -	473'149.95	2'610.83	2'628.60	39.57	39.05	38.94 38.84 38.73 38.63	38.52	39.09	39.03 38.97 38.92 38.86	38.80	38.99	38.89 38.78 38.67	38.57
5'677'800 -	5'716'199	473'150 -	476'349.95	2'628.61	2'646.38	39.58	39.06	38.95 38.85 38.74 38.64	38.53	39.10	39.04 38.98 38.93 38.87	38.82	39.00	38.90 38.79 38.69	38.58
5'716'200 -	5'754'599	476'350 -	479'549.95	2'646.39	2'664.16	39.58	39.07	38.96 38.86 38.76 38.65	38.55	39.11	39.05 38.99 38.94 38.88	38.83	39.01	38.91 38.80 38.70	38.59
5'754'600 -	5'792'999	479'550 -	482'749.95	2'664.17	2'681.93	39.59	39.08	38.98 38.87 38.77 38.66	38.56	39.12	39.06 39.00 38.95 38.89	38.84	39.02	38.92 38.82 38.71	38.61
5'793'000 -	5'831'399	482'750 -	485'949.95	2'681.94	2'699.71	39.60	39.09	38.99 38.88 38.78 38.68	38.57	39.13	39.07 39.02 38.96 38.91	38.85	39.03	38.93 38.83 38.72	38.62
5'831'400 -	5'869'799	485'950 -	489'149.95	2'699.72	2'717.49	39.60	39.10	39.00 38.89 38.79 38.69	38.59	39.14	39.08 39.03 38.97 38.92	38.86	39.04	38.94 38.84 38.74	38.63
5'869'800 -	5'946'599	489'150 -	495'549.95	2'717.50	2'753.05	39.61	39.11	39.01 38.91 38.81 38.71	38.61	39.15	39.09 39.04 38.99 38.93	38.88	39.06	38.96 38.86 38.75	38.65
5'946'600 -	6'023'399	495'550 -	501'949.95	2'753.06	2'788.60	39.62	39.13	39.03 38.93 38.83 38.73	38.63	39.17	39.11 39.06 39.01 38.95	38.90	39.08	38.98 38.88 38.78	38.68
6'023'400 -	6'100'199	501'950 -	508'349.95	2'788.61	2'824.16	39.64	39.15	39.05 38.95 38.85 38.76	38.66	39.19	39.13 39.08 39.03 38.97	38.92	39.10	39.00 38.90 38.80	38.70
6'100'200 -	6'176'999	508'350 -	514'749.95	2'824.17	2'859.71	39.65	39.17	39.07 38.97 38.88 38.78	38.68	39.20	39.15 39.10 39.05 38.99	38.94	39.12	39.02 38.92 38.82	38.72
6'177'000 -	6'253'799	514'750 -	521'149.95	2'859.72	2'895.27	39.66	39.19	39.09 38.99 38.90 38.80	38.70	39.22	39.17 39.12 39.06 39.01	38.96	39.13	39.04 38.94 38.84	38.75
6'253'800 -	6'330'599	521'150 -	527'549.95	2'895.28	2'930.82	39.67	39.20	39.11 39.01 38.92 38.82	38.73	39.24	39.18 39.13 39.08 39.03	38.98	39.15	39.06 38.96 38.87	38.77
6'330'600 -	6'407'399	527'550 -	533'949.95	2'930.83	2'966.38	39.68	39.22	39.13 39.03 38.94 38.84	38.75	39.25	39.20 39.15 39.10 39.05	39.00	39.17	39.07 38.98 38.89	38.79
6'407'400 -	6'484'199	533'950 -	540'349.95	2'966.39	3'001.93	39.69	39.24	39.14 39.05 38.96 38.86	38.77	39.27	39.22 39.17 39.12 39.07	39.02	39.19	39.09 39.00 38.91	38.81
6'484'200 -	6'560'999	540'350 -	546'749.95	3'001.94	3'037.49	39.70	39.25	39.16 39.07 38.98 38.88	38.79	39.28	39.23 39.18 39.14 39.09	39.04	39.20	39.11 39.02 38.93	38.83
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025														Page 28

	TRANCHES BAREMES IMPOTS A LA SOURCE 2026							TAUX BAREMES IMPOTS A LA SOURCE 2026
					A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois	A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.	fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
6'561'000 -	6'637'799	546'750 - 553'149.95	3'037.50	3'073.05	39.71	39.27	39.18 39.09 38.99 38.90	38.81	39.30	39.25 39.20 39.15 39.10	39.06	39.22	39.13 39.04 38.95	38.85
6'637'800 -	6'714'599	553'150 - 559'549.95	3'073.06	3'108.60	39.72	39.28	39.19 39.10 39.01 38.92	38.83	39.31	39.26 39.22 39.17 39.12	39.07	39.23	39.14 39.05 38.96	38.87
6'714'600 -	6'791'399	559'550 - 565'949.95	3'108.61	3'144.16	39.73	39.30	39.21 39.12 39.03 38.94	38.85	39.33	39.28 39.23 39.19 39.14	39.09	39.25	39.16 39.07 38.98	38.89
6'791'400 -	6'868'199	565'950 - 572'349.95	3'144.17	3'179.71	39.74	39.31	39.22 39.14 39.05 38.96	38.87	39.34	39.29 39.25 39.20 39.15	39.11	39.26	39.18 39.09 39.00	38.91
6'868'200 -	6'944'999	572'350 - 578'749.95	3'179.72	3'215.27	39.75	39.33	39.24 39.15 39.07 38.98	38.89	39.35	39.31 39.26 39.22 39.17	39.12	39.28	39.19 39.10 39.02	38.93
6'945'000 -	7'021'799	578'750 - 585'149.95	3'215.28	3'250.82	39.76	39.34	39.25 39.17 39.08 39.00	38.91	39.37	39.32 39.28 39.23 39.19	39.14	39.29	39.21 39.12 39.04	38.95
7'021'800 -	7'098'599	585'150 - 591'549.95	3'250.83	3'286.38	39.77	39.35	39.27 39.18 39.10 39.01	38.93	39.38	39.34 39.29 39.25 39.20	39.16	39.31	39.22 39.14 39.05	38.97
7'098'600 -	7'175'399	591'550 - 597'949.95	3'286.39	3'321.93	39.78	39.37	39.28 39.20 39.11 39.03	38.95	39.39	39.35 39.30 39.26 39.22	39.17	39.32	39.24 39.15 39.07	38.98
7'175'400 -	7'252'199	597'950 - 604'349.95	3'321.94	3'357.49	39.79	39.38	39.30 39.21 39.13 39.05	38.96	39.41	39.36 39.32 39.27 39.23	39.19	39.33	39.25 39.17 39.08	39.00
7'252'200 -	7'328'999	604'350 - 610'749.95	3'357.50	3'393.05	39.79	39.39	39.31 39.23 39.14 39.06	38.98	39.42	39.38 39.33 39.29 39.24	39.20	39.35	39.26 39.18 39.10	39.02
7'329'000 -	7'405'799	610'750 - 617'149.95	3'393.06	3'428.60	39.80	39.40	39.32 39.24 39.16 39.08	39.00	39.43	39.39 39.34 39.30 39.26	39.21	39.36	39.28 39.20 39.12	39.03
7'405'800 -	7'482'599	617'150 - 623'549.95	3'428.61	3'464.16	39.81	39.42	39.34 39.25 39.17 39.09	39.01	39.44	39.40 39.36 39.31 39.27	39.23	39.37	39.29 39.21 39.13	39.05
7'482'600 -	7'559'399	623'550 - 629'949.95	3'464.17	3'499.71	39.82	39.43	39.35 39.27 39.19 39.11	39.03	39.45	39.41 39.37 39.33 39.28	39.24	39.38	39.30 39.23 39.15	39.07
7'559'400 -	7'636'199	629'950 - 636'349.95	3'499.72	3'535.27	39.83	39.44	39.36 39.28 39.20 39.12	39.05	39.47	39.42 39.38 39.34 39.30	39.26	39.40	39.32 39.24 39.16	39.08
7'636'200 -	7'712'999	636'350 - 642'749.95	3'535.28	3'570.82	39.83	39.45	39.37 39.29 39.22 39.14	39.06	39.48	39.44 39.39 39.35 39.31	39.27	39.41	39.33 39.25 39.17	39.10
7'713'000 -	7'789'799	642'750 - 649'149.95	3'570.83	3'606.38	39.84	39.46	39.38 39.31 39.23 39.15	39.08	39.49	39.45 39.41 39.36 39.32	39.28	39.42	39.34 39.27 39.19	39.11
7'789'800 -	7'866'599	649'150 - 655'549.95	3'606.39	3'641.93	39.85	39.47	39.40 39.32 39.24 39.17	39.09	39.50	39.46 39.42 39.38 39.34	39.29	39.43	39.35 39.28 39.20	39.13
7'866'600 -	7'943'399	655'550 - 661'949.95	3'641.94	3'677.49	39.86	39.48	39.41 39.33 39.26 39.18	39.10	39.51	39.47 39.43 39.39 39.35	39.31	39.44	39.37 39.29 39.22	39.14
7'943'400 -	8'020'199	661'950 - 668'349.95	3'677.50	3'713.05	39.86	39.49	39.42 39.34 39.27 39.19	39.12	39.52	39.48 39.44 39.40 39.36	39.32	39.45	39.38 39.30 39.23	39.15
8'020'200 -	8'096'999	668'350 - 674'749.95	3'713.06	3'748.60	39.87	39.50	39.43 39.36 39.28 39.21	39.13	39.53	39.49 39.45 39.41 39.37	39.33	39.46	39.39 39.32 39.24	39.17
8'097'000 -	8'173'799	674'750 - 681'149.95	3'748.61	3'784.16	39.88	39.51	39.44 39.37 39.29 39.22	39.15	39.54	39.50 39.46 39.42 39.38	39.34	39.47	39.40 39.33 39.25	39.18
8'173'800 -	8'250'599	681'150 - 687'549.95	3'784.17	3'819.71	39.88	39.52	39.45 39.38 39.31 39.23	39.16	39.55	39.51 39.47 39.43 39.39	39.35	39.49	39.41 39.34 39.27	39.19
8'250'600 -	8'404'199	687'550 - 700'349.95	3'819.72	3'890.82	39.89	39.54	39.47 39.40 39.32 39.25	39.18	39.56	39.52 39.49 39.45 39.41	39.37	39.50	39.43 39.36 39.28	39.21
8'404'200 -	8'557'799	700'350 - 713'149.95	3'890.83	3'961.93	39.90	39.56	39.49 39.42 39.35 39.28	39.20	39.58	39.54 39.51 39.47 39.43	39.39	39.52	39.45 39.38 39.31	39.24
8'557'800 -	8'711'399	713'150 - 725'949.95	3'961.94	4'033.05	39.92	39.58	39.51 39.44 39.37 39.30	39.23	39.60	39.56 39.53 39.49 39.45	39.41	39.54	39.47 39.40 39.33	39.26
8'711'400 -	8'864'999	725'950 - 738'749.95	4'033.06	4'104.16	39.93	39.59	39.53 39.46 39.39 39.32	39.25	39.62	39.58 39.54 39.51 39.47	39.44	39.56	39.49 39.42 39.35	39.28
8'865'000 -	9'018'599	738'750 - 751'549.95	4'104.17	4'175.27	39.94	39.61	39.54 39.48 39.41 39.34	39.28	39.63	39.60 39.56 39.53 39.49	39.45	39.57	39.51 39.44 39.37	39.31
9'018'600 -	9'172'199	751'550 - 764'349.95	4'175.28	4'246.38	39.95	39.63	39.56 39.50 39.43 39.36	39.30	39.65	39.61 39.58 39.54 39.51	39.47	39.59	39.53 39.46 39.39	39.33
9'172'200 -	9'325'799	764'350 - 777'149.95	4'246.39	4'317.49	39.96	39.64	39.58 39.51 39.45 39.38	39.32	39.66	39.63 39.60 39.56 39.53	39.49	39.61	39.54 39.48 39.41	39.35
9'325'800 -	9'479'399	777'150 - 789'949.95	4'317.50	4'388.60	39.97	39.66	39.59 39.53 39.47 39.40	39.34	39.68	39.64 39.61 39.58 39.54	39.51	39.62	39.56 39.50 39.43	39.37
9'479'400 -	9'632'999	789'950 - 802'749.95	4'388.61	4'459.71	39.98	39.67	39.61 39.55 39.48 39.42	39.36	39.69	39.66 39.63 39.59 39.56	39.53	39.64	39.58 39.51 39.45	39.39
9'633'000 -	9'786'599	802'750 - 815'549.95	4'459.72	4'530.82	39.99	39.69	39.63 39.56 39.50 39.44	39.38	39.71	39.67 39.64 39.61 39.58	39.54	39.65	39.59 39.53 39.47	39.41
9'786'600 -	9'940'199	815'550 - 828'349.95	4'530.83	4'601.93	40.00	39.70	39.64 39.58 39.52 39.46	39.40	39.72	39.69 39.66 39.62 39.59	39.56	39.67	39.61 39.55 39.49	39.43
9'940'200 -	10'093'799	828'350 - 841'149.95	4'601.94	4'673.05	40.01	39.71	39.65 39.60 39.54 39.48	39.42	39.73	39.70 39.67 39.64 39.61	39.58	39.68	39.62 39.56 39.50	39.44
10'093'800 -	10'247'399	841'150 - 853'949.95	4'673.06	4'744.16	40.02	39.73	39.67 39.61 39.55 39.49	39.43	39.75	39.72 39.68 39.65 39.62	39.59	39.70	39.64 39.58 39.52	39.46
10'247'400 -	10'400'999	853'950 - 866'749.95	4'744.17	4'815.27	40.03	39.74	39.68 39.62 39.57 39.51	39.45	39.76	39.73 39.70 39.67 39.64	39.61	39.71	39.65 39.59 39.53	39.48
10'401'000 -	10'554'599	866'750 - 879'549.95	4'815.28	4'886.38	40.03	39.75	39.70 39.64 39.58 39.52	39.47	39.77	39.74 39.71 39.68 39.65	39.62	39.72	39.66 39.61 39.55	39.49
10'554'600 -	10'708'199	879'550 - 892'349.95	4'886.39	4'957.49	40.04	39.76	39.71 39.65 39.60 39.54	39.48	39.78	39.75 39.72 39.69 39.66	39.63	39.73	39.68 39.62 39.56	39.51
10'708'200 -	10'861'799	892'350 - 905'149.95	4'957.50	5'028.60	40.05	39.78	39.72 39.67 39.61 39.55	39.50	39.79	39.76 39.73 39.71 39.68	39.65	39.75	39.69 39.63 39.58	39.52
10'861'800 -	11'015'399	905'150 - 917'949.95	5'028.61	5'099.71	40.06	39.79	39.73 39.68 39.62 39.57	39.51	39.80	39.78 39.75 39.72 39.69	39.66	39.76	39.70 39.65 39.59	39.54
11'015'400 -	11'168'999	917'950 - 930'749.95	5'099.72	5'170.82	40.06	39.80	39.74 39.69 39.64 39.58	39.53	39.82	39.79 39.76 39.73 39.70	39.67	39.77	39.72 39.66 39.61	39.55
11'169'000 -	11'322'599	930'750 - 943'549.95	5'170.83	5'241.93	40.07	39.81	39.76 39.70 39.65 39.60	39.54	39.83	39.80 39.77 39.74 39.71	39.68	39.78	39.73 39.67 39.62	39.57
11'322'600 -	11'476'199	943'550 - 956'349.95	5'241.94	5'313.05	40.08	39.82	39.77 39.71 39.66 39.61	39.56	39.84	39.81 39.78 39.75 39.72	39.70	39.79	39.74 39.69 39.63	39.58
11'476'200 -	11'629'799	956'350 - 969'149.95	5'313.06	5'384.16	40.08	39.83	39.78 39.73 39.67 39.62	39.57	39.85	39.82 39.79 39.76 39.74	39.71	39.80	39.75 39.70 39.65	39.59
11'629'800 -	11'783'399	969'150 - 981'949.95	5'384.17	5'455.27	40.09	39.84	39.79 39.74 39.69 39.63	39.58	39.86	39.83 39.80 39.77 39.75	39.72	39.81	39.76 39.71 39.66	39.61
11'783'400 -	11'936'999	981'950 - 994'749.95	5'455.28	5'526.38	40.10	39.85	39.80 39.75 39.70 39.65	39.60	39.86	39.84 39.81 39.78 39.76	39.73	39.82	39.77 39.72 39.67	39.62
11'937'000 -	12'090'599	994'750 - 1'007'549.95	5'526.39	5'597.49	40.10	39.86	39.81 39.76 39.71 39.66	39.61	39.87	39.85 39.82 39.79 39.77	39.74	39.83	39.78 39.73 39.68	39.63
12'090'600 -	12'397'799	1'007'550 - 1'033'149.95	5'597.50	5'739.71	40.11	39.87	39.82 39.77 39.73 39.68	39.63	39.89	39.86 39.84 39.81 39.78	39.76	39.85	39.80 39.75 39.70	39.65
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025													Page 29

	TRANCHES BAREMES IMPOTS A LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
				A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr. fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
12'397'800 -	12'704'999	1'033'150 - 1'058'749.95 5'739.72	5'881.93	40.12	39.89	39.84 39.79 39.75 39.70	39.65	39.90	39.88 39.85 39.83 39.80	39.78	39.86	39.82 39.77 39.72	39.67
12'705'000 -	13'012'199	1'058'750 - 1'084'349.95 5'881.94	6'024.16	40.13	39.91	39.86 39.81 39.77 39.72	39.67	39.92	39.90 39.87 39.85 39.82	39.80	39.88	39.83 39.79 39.74	39.69
13'012'200 -	13'319'399	1'084'350 - 1'109'949.95 6'024.17	6'166.38	40.14	39.92	39.88 39.83 39.78 39.74	39.69	39.94	39.91 39.89 39.86 39.84	39.82	39.90	39.85 39.81 39.76	39.71
13'319'400 -	13'626'599	1'109'950 - 1'135'549.95 6'166.39	6'308.60	40.15	39.94	39.89 39.85 39.80 39.76	39.71	39.95	39.93 39.90 39.88 39.86	39.83	39.91	39.87 39.82 39.78	39.73
13'626'600 -	13'933'799	1'135'550 - 1'161'149.95 6'308.61	6'450.82	40.16	39.95	39.91 39.86 39.82 39.78	39.73	39.96	39.94 39.92 39.90 39.87	39.85	39.93	39.88 39.84 39.80	39.75
13'933'800 -	14'240'999	1'161'150 - 1'186'749.95 6'450.83	6'593.05	40.17	39.96	39.92 39.88 39.84 39.79	39.75	39.98	39.95 39.93 39.91 39.89	39.87	39.94	39.90 39.86 39.81	39.77
14'241'000 -	14'548'199	1'186'750 - 1'212'349.95 6'593.06	6'735.27	40.18	39.98	39.94 39.89 39.85 39.81	39.77	39.99	39.97 39.95 39.92 39.90	39.88	39.96	39.91 39.87 39.83	39.79
14'548'200 -	14'855'399	1'212'350 - 1'237'949.95 6'735.28	6'877.49	40.19	39.99	39.95 39.91 39.87 39.83	39.79	40.00	39.98 39.96 39.94 39.92	39.89	39.97	39.93 39.89 39.85	39.80
14'855'400 -	15'162'599	1'237'950 - 1'263'549.95 6'877.50	7'019.71	40.20	40.00	39.96 39.92 39.88 39.84	39.80	40.01	39.99 39.97 39.95 39.93	39.91	39.98	39.94 39.90 39.86	39.82
15'162'600 -	15'469'799	1'263'550 - 1'289'149.95 7'019.72	7'161.93	40.21	40.01	39.97 39.94 39.90 39.86	39.82	40.03	40.00 39.98 39.96 39.94	39.92	39.99	39.95 39.91 39.88	39.84
15'469'800 -	15'776'999	1'289'150 - 1'314'749.95 7'161.94	7'304.16	40.21	40.02	39.99 39.95 39.91 39.87	39.83	40.04	40.02 40.00 39.98 39.96	39.94	40.00	39.97 39.93 39.89	39.85
15'777'000 -	16'084'199	1'314'750 - 1'340'349.95 7'304.17	7'446.38	40.22	40.04	40.00 39.96 39.92 39.89	39.85	40.05	40.03 40.01 39.99 39.97	39.95	40.02	39.98 39.94 39.90	39.86
16'084'200 -	16'391'399	1'340'350 - 1'365'949.95 7'446.39	7'588.60	40.23	40.05	40.01 39.97 39.94 39.90	39.86	40.06	40.04 40.02 40.00 39.98	39.96	40.03	39.99 39.95 39.92	39.88
16'391'400 -	17'005'799	1'365'950 - 1'417'149.95 7'588.61	7'873.05	40.24	40.06	40.02 39.99 39.95 39.92	39.88	40.07	40.05 40.03 40.01 40.00	39.98	40.04	40.01 39.97 39.93	39.90
17'005'800 -	17'620'199	1'417'150 - 1'468'349.95 7'873.06	8'157.49	40.25	40.08	40.04 40.01 39.98 39.94	39.91	40.09	40.07 40.05 40.03 40.02	40.00	40.06	40.03 39.99 39.96	39.92
17'620'200 -	18'234'599	1'468'350 - 1'519'549.95 8'157.50	8'441.93	40.26	40.10	40.06 40.03 40.00 39.96	39.93	40.11	40.09 40.07 40.05 40.04	40.02	40.08	40.04 40.01 39.98	39.94
18'234'600 -	18'848'999	1'519'550 - 1'570'749.95 8'441.94	8'726.38	40.27	40.11	40.08 40.05 40.02 39.98	39.95	40.12	40.10 40.09 40.07 40.05	40.04	40.09	40.06 40.03 40.00	39.97
18'849'000 -	19'463'399	1'570'750 - 1'621'949.95 8'726.39	9'010.82	40.28	40.13	40.10 40.06 40.03 40.00	39.97	40.14	40.12 40.10 40.09 40.07	40.05	40.11	40.08 40.05 40.02	39.98
19'463'400 -	20'077'799	1'621'950 - 1'673'149.95 9'010.83	9'295.27	40.29	40.14	40.11 40.08 40.05 40.02	39.99	40.15	40.13 40.12 40.10 40.09	40.07	40.12	40.09 40.06 40.03	40.00
20'077'800 -	20'692'199	1'673'150 - 1'724'349.95 9'295.28	9'579.71	40.30	40.15	40.12 40.10 40.07 40.04	40.01	40.16	40.15 40.13 40.12 40.10	40.09	40.14	40.11 40.08 40.05	40.02
20'692'200 -	21'306'599	1'724'350 - 1'775'549.95 9'579.72	9'864.16	40.31	40.17	40.14 40.11 40.08 40.05	40.02	40.18	40.16 40.15 40.13 40.12	40.10	40.15	40.12 40.09 40.07	40.04
21'306'600 -	21'920'999	1'775'550 - 1'826'749.95 9'864.17	10'148.60	40.31	40.18	40.15 40.12 40.10 40.07	40.04	40.19	40.17 40.16 40.14 40.13	40.11	40.16	40.14 40.11 40.08	40.05
21'921'000 -	22'535'399	1'826'750 - 1'877'949.95 10'148.61	10'433.05	40.32	40.19	40.16 40.14 40.11 40.08	40.05	40.20	40.18 40.17 40.15 40.14	40.13	40.17	40.15 40.12 40.09	40.07
22'535'400 -	23'149'799	1'877'950 - 1'929'149.95 10'433.06	10'717.49	40.33	40.20	40.17 40.15 40.12 40.10	40.07	40.21	40.19 40.18 40.17 40.15	40.14	40.19	40.16 40.13 40.11	40.08
23'149'800 -	24'378'599	1'929'150 - 2'031'549.95 10'717.50	11'286.38	40.34	40.21	40.19 40.16 40.14 40.11	40.09	40.22	40.21 40.20 40.18 40.17	40.16	40.20	40.18 40.15 40.13	40.10
24'378'600 -	25'607'399	2'031'550 - 2'133'949.95 11'286.39	11'855.27	40.35	40.23	40.21 40.18 40.16 40.14	40.11	40.24	40.23 40.21 40.20 40.19	40.18	40.22	40.20 40.17 40.15	40.12
25'607'400 -	26'836'199	2'133'950 - 2'236'349.95 11'855.28	12'424.16	40.36	40.25	40.23 40.20 40.18 40.16	40.13	40.26	40.24 40.23 40.22 40.21	40.20	40.24	40.21 40.19 40.17	40.15
26'836'200 -	28'064'999	2'236'350 - 2'338'749.95 12'424.17	12'993.05	40.37	40.26	40.24 40.22 40.20 40.18	40.15	40.27	40.26 40.25 40.24 40.22	40.21	40.25	40.23 40.21 40.19	40.16
28'065'000 -	29'293'799	2'338'750 - 2'441'149.95 12'993.06	13'561.93	40.38	40.28	40.26 40.24 40.21 40.19	40.17	40.28	40.27 40.26 40.25 40.24	40.23	40.27	40.24 40.22 40.20	40.18
29'293'800 -	30'522'599	2'441'150 - 2'543'549.95 13'561.94	14'130.82	40.39	40.29	40.27 40.25 40.23 40.21	40.19	40.30	40.28 40.27 40.26 40.25	40.24	40.28	40.26 40.24 40.22	40.20
30'522'600 -	31'751'399	2'543'550 - 2'645'949.95 14'130.83	14'699.71	40.40	40.30	40.28 40.26 40.24 40.22	40.20	40.31	40.30 40.29 40.28 40.27	40.26	40.29	40.27 40.25 40.23	40.21
31'751'400 -	32'980'199	2'645'950 - 2'748'349.95 14'699.72	15'268.60	40.40	40.31	40.29 40.27 40.26 40.24	40.22	40.32	40.31 40.30 40.29 40.28	40.27	40.30	40.28 40.26 40.25	40.23
32'980'200 -	34'208'999	2'748'350 - 2'850'749.95 15'268.61	15'837.49	40.41	40.32	40.30 40.29 40.27 40.25	40.23	40.33	40.32 40.31 40.30 40.29	40.28	40.31	40.29 40.28 40.26	40.24
34'209'000 -	35'437'799	2'850'750 - 2'953'149.95 15'837.50	16'406.38	40.41	40.33	40.31 40.30 40.28 40.26	40.24	40.34	40.33 40.32 40.31 40.30	40.29	40.32	40.30 40.29 40.27	40.25
35'437'800 -	36'666'599	2'953'150 - 3'055'549.95 16'406.39	16'975.27	40.42	40.34	40.32 40.31 40.29 40.27	40.26	40.34	40.33 40.33 40.32 40.31	40.30	40.33	40.31 40.30 40.28	40.26
36'666'600 -	37'895'399	3'055'550 - 3'157'949.95 16'975.28	17'544.16	40.43	40.35	40.33 40.31 40.30 40.28	40.27	40.35	40.34 40.33 40.33 40.32	40.31	40.34	40.32 40.31 40.29	40.27
37'895'400 -	39'124'199	3'157'950 - 3'260'349.95 17'544.17	18'113.05	40.43	40.35	40.34 40.32 40.31 40.29	40.28	40.36	40.35 40.34 40.33 40.33	40.32	40.35	40.33 40.31 40.30	40.28
39'124'200 -	41'581'799	3'260'350 - 3'465'149.95 18'113.06	19'250.82	40.44	40.36	40.35 40.33 40.32 40.31	40.29	40.37	40.36 40.35 40.35 40.34	40.33	40.36	40.34 40.33 40.31	40.30
41'581'800 -	44'039'399	3'465'150 - 3'669'949.95 19'250.83	20'388.60	40.45	40.38	40.36 40.35 40.33 40.32	40.31	40.38	40.37 40.37 40.36 40.35	40.34	40.37	40.36 40.34 40.33	40.31
44'039'400 -	46'496'999	3'669'950 - 3'874'749.95 20'388.61	21'526.38	40.45	40.39	40.37 40.36 40.35 40.33	40.32	40.39	40.38 40.38 40.37 40.36	40.36	40.38	40.37 40.35 40.34	40.33
46'497'000 -	48'954'599	3'874'750 - 4'079'549.95 21'526.39	22'664.16	40.46	40.40	40.39 40.37 40.36 40.35	40.33	40.40	40.39 40.39 40.38 40.37	40.37	40.39	40.38 40.37 40.35	40.34
48'954'600 -	51'412'199	4'079'550 - 4'284'349.95 22'664.17	23'801.93	40.47	40.41	40.39 40.38 40.37 40.36	40.35	40.41	40.40 40.40 40.39 40.38	40.38	40.40	40.39 40.38 40.36	40.35
51'412'200 -	53'869'799	4'284'350 - 4'489'149.95 23'801.94	24'939.71	40.47	40.41	40.40 40.39 40.38 40.37	40.36	40.42	40.41 40.41 40.40 40.39	40.39	40.41	40.40 40.39 40.37	40.36
53'869'800 -	56'327'399	4'489'150 - 4'693'949.95 24'939.72	26'077.49	40.48	40.42	40.41 40.40 40.39 40.38	40.37	40.42	40.42 40.41 40.41 40.40	40.40	40.42	40.41 40.39 40.38	40.37
56'327'400 -	58'784'999	4'693'950 - 4'898'749.95 26'077.50	27'215.27	40.48	40.43	40.42 40.41 40.40 40.39	40.38	40.43	40.43 40.42 40.42 40.41	40.40	40.42	40.41 40.40 40.39	40.38
58'785'000 -	63'700'199	4'898'750 - 5'308'349.95 27'215.28	29'490.82	40.49	40.44	40.43 40.42 40.41 40.40	40.39	40.44	40.44 40.43 40.43 40.42	40.41	40.43	40.42 40.41 40.40	40.39
63'700'200 -	68'615'399	5'308'350 - 5'717'949.95 29'490.83	31'766.38	40.49	40.45	40.44 40.43 40.42 40.41	40.40	40.45	40.45 40.44 40.44 40.43	40.43	40.44	40.43 40.43 40.42	40.41
68'615'400 -	73'530'599	5'717'950 - 6'127'549.95 31'766.39	34'041.93	40.50	40.46	40.45 40.44 40.43 40.42	40.42	40.46	40.46 40.45 40.45 40.44	40.44	40.45	40.44 40.44 40.43	40.42
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025												Page 30

TRANCHES BAREMES IMPOTS A LA SOURCE 2026						TAUX BAREMES IMPOTS A LA SOURCE 2026
			A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année	Mois A l'heure		Seul		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. %
73'530'600 - 78'445'799	6'127'550 - 6'537'149.95 34'041.94	36'317.49	40.50	40.47	40.46 40.45 40.44 40.43	40.43	40.47	40.46 40.46 40.45 40.45	40.45	40.46	40.45 40.45 40.44	40.43
78'445'800 - 83'360'999	6'537'150 - 6'946'749.95 36'317.50	38'593.05	40.51	40.47	40.46 40.46 40.45 40.44	40.43	40.47	40.47 40.47 40.46 40.46	40.45	40.47	40.46 40.45 40.45	40.44
83'361'000 - 88'276'199	6'946'750 - 7'356'349.95 38'593.06	40'868.60	40.51	40.48	40.47 40.46 40.46 40.45	40.44	40.48	40.48 40.47 40.47 40.47	40.46	40.47	40.47 40.46 40.45	40.45
88'276'200 - 93'191'399	7'356'350 - 7'765'949.95 40'868.61	43'144.16	40.52	40.48	40.48 40.47 40.46 40.46	40.45	40.49	40.48 40.48 40.48 40.47	40.47	40.48	40.47 40.47 40.46	40.45
93'191'400 - 98'106'599	7'765'950 - 8'175'549.95 43'144.17	45'419.71	40.52	40.49	40.48 40.48 40.47 40.46	40.46	40.49	40.49 40.48 40.48 40.48	40.47	40.49	40.48 40.47 40.47	40.46
98'106'600 - 103'021'800	8'175'550 - 8'585'150.00 45'419.72	47'695.28	40.52	40.49	40.49 40.48 40.48 40.47	40.46	40.49	40.49 40.49 40.49 40.48	40.48	40.49	40.48 40.48 40.47	40.47
Barème Impôt Source 2026 - République et Canton de Genève - novembre 2025											Page 31