Barème sur le revenu

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

100

1.00

1.000

5'100

106.00

2.078

200

2.00

1.000

5'200

110.00

2.115

300

3.00

1.000

5'300

114.00

2.151

400

4.00

1.000

5'400

118.00

2.185

500

5.00

1.000

5'500

122.00

2.218

600

6.00

1.000

5'600

126.00

2.250

700

7.00

1.000

5'700

130.00

2.281

800

8.00

1.000

5'800

134.00

2.310

900

9.00

1.000

5'900

138.00

2.339

1'000

10.00

1.000

6'000

142.00

2.367

1'100

11.00

1.000

6'100

146.00

2.393

1'200

12.00

1.000

6'200

150.00

2.419

1'300

13.00

1.000

6'300

154.00

2.444

1'400

14.00

1.000

6'400

158.00

2.469

1'500

15.00

1.000

6'500

162.00

2.492

1'600

16.00

1.000

6'600

166.00

2.515

1'700

18.00

1.059

6'700

170.00

2.537

1'800

20.00

1.111

6'800

174.00

2.559

1'900

22.00

1.158

6'900

178.00

2.580

2'000

24.00

1.200

7'000

182.00

2.600

2'100

26.00

1.238

7'100

186.00

2.620

2'200

28.00

1.273

7'200

190.00

2.639

2'300

30.00

1.304

7'300

194.00

2.658

2'400

32.00

1.333

7'400

198.00

2.676

2'500

34.00

1.360

7'500

202.00

2.693

2'600

36.00

1.385

7'600

206.00

2.711

2'700

38.00

1.407

7'700

210.00

2.727

2'800

40.00

1.429

7'800

214.00

2.744

2'900

42.00

1.448

7'900

218.00

2.759

3'000

44.00

1.467

8'000

222.00

2.775

3'100

46.00

1.484

8'100

226.00

2.790

3'200

48.00

1.500

8'200

231.00

2.817

3'300

50.00

1.515

8'300

236.00

2.843

3'400

53.00

1.559

8'400

241.00

2.869

3'500

56.00

1.600

8'500

246.00

2.894

3'600

59.00

1.639

8'600

251.00

2.919

3'700

62.00

1.676

8'700

256.00

2.943

3'800

65.00

1.711

8'800

261.00

2.966

3'900

68.00

1.744

8'900

266.00

2.989

4'000

71.00

1.775

9'000

271.00

3.011

4'100

74.00

1.805

9'100

276.00

3.033

4'200

77.00

1.833

9'200

281.00

3.054

4'300

80.00

1.860

9'300

286.00

3.075

4'400

83.00

1.886

9'400

291.00

3.096

4'500

86.00

1.911

9'500

296.00

3.116

4'600

89.00

1.935

9'600

301.00

3.135

4'700

92.00

1.957

9'700

306.00

3.155

4'800

95.00

1.979

9'800

311.00

3.173

4'900

98.00

2.000

9'900

316.00

3.192

5'000

102.00

2.040

10'000

321.00

3.210

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

10'100

326.00

3.228

15'100

616.00

4.079

10'200

331.00

3.245

15'200

623.00

4.099

10'300

336.00

3.262

15'300

630.00

4.118

10'400

341.00

3.279

15'400

637.00

4.136

10'500

346.00

3.295

15'500

644.00

4.155

10'600

351.00

3.311

15'600

651.00

4.173

10'700

356.00

3.327

15'700

658.00

4.191

10'800

361.00

3.343

15'800

665.00

4.209

10'900

366.00

3.358

15'900

672.00

4.226

11'000

371.00

3.373

16'000

679.00

4.244

11'100

376.00

3.387

16'100

686.00

4.261

11'200

381.00

3.402

16'200

693.00

4.278

11'300

386.00

3.416

16'300

700.00

4.294

11'400

391.00

3.430

16'400

707.00

4.311

11'500

396.00

3.443

16'500

714.00

4.327

11'600

402.00

3.466

16'600

721.00

4.343

11'700

408.00

3.487

16'700

728.00

4.359

11'800

414.00

3.508

16'800

735.00

4.375

11'900

420.00

3.529

16'900

742.00

4.391

12'000

426.00

3.550

17'000

749.00

4.406

12'100

432.00

3.570

17'100

756.00

4.421

12'200

438.00

3.590

17'200

763.00

4.436

12'300

444.00

3.610

17'300

770.00

4.451

12'400

450.00

3.629

17'400

777.00

4.466

12'500

456.00

3.648

17'500

784.00

4.480

12'600

462.00

3.667

17'600

791.00

4.494

12'700

468.00

3.685

17'700

798.00

4.508

12'800

474.00

3.703

17'800

805.00

4.522

12'900

480.00

3.721

17'900

812.00

4.536

13'000

486.00

3.738

18'000

819.00

4.550

13'100

492.00

3.756

18'100

826.00

4.564

13'200

498.00

3.773

18'200

833.00

4.577

13'300

504.00

3.789

18'300

840.00

4.590

13'400

510.00

3.806

18'400

847.00

4.603

13'500

516.00

3.822

18'500

854.00

4.616

13'600

522.00

3.838

18'600

861.00

4.629

13'700

528.00

3.854

18'700

868.00

4.642

13'800

534.00

3.870

18'800

875.00

4.654

13'900

540.00

3.885

18'900

882.00

4.667

14'000

546.00

3.900

19'000

889.00

4.679

14'100

552.00

3.915

19'100

896.00

4.691

14'200

558.00

3.930

19'200

903.00

4.703

14'300

564.00

3.944

19'300

910.00

4.715

14'400

570.00

3.958

19'400

917.00

4.727

14'500

576.00

3.972

19'500

924.00

4.738

14'600

582.00

3.986

19'600

931.00

4.750

14'700

588.00

4.000

19'700

938.00

4.761

14'800

595.00

4.020

19'800

945.00

4.773

14'900

602.00

4.040

19'900

952.00

4.784

15'000

609.00

4.060

20'000

959.00

4.795

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

20'100

966.00

4.806

25'100

1'338.00

5.331

20'200

973.00

4.817

25'200

1'346.00

5.341

20'300

980.00

4.828

25'300

1'354.00

5.352

20'400

987.00

4.838

25'400

1'362.00

5.362

20'500

994.00

4.849

25'500

1'370.00

5.373

20'600

1'001.00

4.859

25'600

1'378.00

5.383

20'700

1'008.00

4.870

25'700

1'386.00

5.393

20'800

1'015.00

4.880

25'800

1'394.00

5.403

20'900

1'022.00

4.890

25'900

1'402.00

5.413

21'000

1'029.00

4.900

26'000

1'410.00

5.423

21'100

1'036.00

4.910

26'100

1'418.00

5.433

21'200

1'043.00

4.920

26'200

1'426.00

5.443

21'300

1'050.00

4.930

26'300

1'434.00

5.452

21'400

1'057.00

4.939

26'400

1'442.00

5.462

21'500

1'064.00

4.949

26'500

1'450.00

5.472

21'600

1'071.00

4.958

26'600

1'458.00

5.481

21'700

1'078.00

4.968

26'700

1'466.00

5.491

21'800

1'085.00

4.977

26'800

1'474.00

5.500

21'900

1'092.00

4.986

26'900

1'482.00

5.509

22'000

1'099.00

4.995

27'000

1'490.00

5.519

22'100

1'106.00

5.005

27'100

1'498.00

5.528

22'200

1'113.00

5.014

27'200

1'506.00

5.537

22'300

1'120.00

5.022

27'300

1'514.00

5.546

22'400

1'127.00

5.031

27'400

1'522.00

5.555

22'500

1'134.00

5.040

27'500

1'530.00

5.564

22'600

1'141.00

5.049

27'600

1'538.00

5.572

22'700

1'148.00

5.057

27'700

1'546.00

5.581

22'800

1'155.00

5.066

27'800

1'554.00

5.590

22'900

1'162.00

5.074

27'900

1'562.00

5.599

23'000

1'170.00

5.087

28'000

1'570.00

5.607

23'100

1'178.00

5.100

28'100

1'578.00

5.616

23'200

1'186.00

5.112

28'200

1'586.00

5.624

23'300

1'194.00

5.124

28'300

1'594.00

5.633

23'400

1'202.00

5.137

28'400

1'602.00

5.641

23'500

1'210.00

5.149

28'500

1'610.00

5.649

23'600

1'218.00

5.161

28'600

1'618.00

5.657

23'700

1'226.00

5.173

28'700

1'626.00

5.666

23'800

1'234.00

5.185

28'800

1'634.00

5.674

23'900

1'242.00

5.197

28'900

1'642.00

5.682

24'000

1'250.00

5.208

29'000

1'650.00

5.690

24'100

1'258.00

5.220

29'100

1'658.00

5.698

24'200

1'266.00

5.231

29'200

1'666.00

5.705

24'300

1'274.00

5.243

29'300

1'674.00

5.713

24'400

1'282.00

5.254

29'400

1'682.00

5.721

24'500

1'290.00

5.265

29'500

1'690.00

5.729

24'600

1'298.00

5.276

29'600

1'698.00

5.736

24'700

1'306.00

5.287

29'700

1'706.00

5.744

24'800

1'314.00

5.298

29'800

1'714.00

5.752

24'900

1'322.00

5.309

29'900

1'722.00

5.759

25'000

1'330.00

5.320

30'000

1'730.00

5.767

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

30'100

1'738.00

5.774

35'100

2'138.00

6.091

30'200

1'746.00

5.781

35'200

2'146.00

6.097

30'300

1'754.00

5.789

35'300

2'154.00

6.102

30'400

1'762.00

5.796

35'400

2'162.00

6.107

30'500

1'770.00

5.803

35'500

2'170.00

6.113

30'600

1'778.00

5.810

35'600

2'178.00

6.118

30'700

1'786.00

5.818

35'700

2'186.00

6.123

30'800

1'794.00

5.825

35'800

2'194.00

6.128

30'900

1'802.00

5.832

35'900

2'202.00

6.134

31'000

1'810.00

5.839

36'000

2'210.00

6.139

31'100

1'818.00

5.846

36'100

2'218.00

6.144

31'200

1'826.00

5.853

36'200

2'226.00

6.149

31'300

1'834.00

5.859

36'300

2'234.00

6.154

31'400

1'842.00

5.866

36'400

2'242.00

6.159

31'500

1'850.00

5.873

36'500

2'250.00

6.164

31'600

1'858.00

5.880

36'600

2'258.00

6.169

31'700

1'866.00

5.886

36'700

2'266.00

6.174

31'800

1'874.00

5.893

36'800

2'274.00

6.179

31'900

1'882.00

5.900

36'900

2'282.00

6.184

32'000

1'890.00

5.906

37'000

2'290.00

6.189

32'100

1'898.00

5.913

37'100

2'298.00

6.194

32'200

1'906.00

5.919

37'200

2'306.00

6.199

32'300

1'914.00

5.926

37'300

2'314.00

6.204

32'400

1'922.00

5.932

37'400

2'322.00

6.209

32'500

1'930.00

5.938

37'500

2'330.00

6.213

32'600

1'938.00

5.945

37'600

2'338.00

6.218

32'700

1'946.00

5.951

37'700

2'346.00

6.223

32'800

1'954.00

5.957

37'800

2'354.00

6.228

32'900

1'962.00

5.964

37'900

2'362.00

6.232

33'000

1'970.00

5.970

38'000

2'370.00

6.237

33'100

1'978.00

5.976

38'100

2'378.00

6.241

33'200

1'986.00

5.982

38'200

2'386.00

6.246

33'300

1'994.00

5.988

38'300

2'394.00

6.251

33'400

2'002.00

5.994

38'400

2'402.00

6.255

33'500

2'010.00

6.000

38'500

2'410.00

6.260

33'600

2'018.00

6.006

38'600

2'418.00

6.264

33'700

2'026.00

6.012

38'700

2'426.00

6.269

33'800

2'034.00

6.018

38'800

2'434.00

6.273

33'900

2'042.00

6.024

38'900

2'442.00

6.278

34'000

2'050.00

6.029

39'000

2'450.00

6.282

34'100

2'058.00

6.035

39'100

2'458.00

6.286

34'200

2'066.00

6.041

39'200

2'466.00

6.291

34'300

2'074.00

6.047

39'300

2'474.00

6.295

34'400

2'082.00

6.052

39'400

2'483.00

6.302

34'500

2'090.00

6.058

39'500

2'492.00

6.309

34'600

2'098.00

6.064

39'600

2'501.00

6.316

34'700

2'106.00

6.069

39'700

2'510.00

6.322

34'800

2'114.00

6.075

39'800

2'519.00

6.329

34'900

2'122.00

6.080

39'900

2'528.00

6.336

35'000

2'130.00

6.086

40'000

2'537.00

6.343

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

40'100

2'546.00

6.349

45'100

2'996.00

6.643

40'200

2'555.00

6.356

45'200

3'005.00

6.648

40'300

2'564.00

6.362

45'300

3'014.00

6.653

40'400

2'573.00

6.369

45'400

3'023.00

6.659

40'500

2'582.00

6.375

45'500

3'032.00

6.664

40'600

2'591.00

6.382

45'600

3'041.00

6.669

40'700

2'600.00

6.388

45'700

3'050.00

6.674

40'800

2'609.00

6.395

45'800

3'059.00

6.679

40'900

2'618.00

6.401

45'900

3'068.00

6.684

41'000

2'627.00

6.407

46'000

3'077.00

6.689

41'100

2'636.00

6.414

46'100

3'086.00

6.694

41'200

2'645.00

6.420

46'200

3'095.00

6.699

41'300

2'654.00

6.426

46'300

3'104.00

6.704

41'400

2'663.00

6.432

46'400

3'113.00

6.709

41'500

2'672.00

6.439

46'500

3'122.00

6.714

41'600

2'681.00

6.445

46'600

3'131.00

6.719

41'700

2'690.00

6.451

46'700

3'140.00

6.724

41'800

2'699.00

6.457

46'800

3'149.00

6.729

41'900

2'708.00

6.463

46'900

3'158.00

6.733

42'000

2'717.00

6.469

47'000

3'167.00

6.738

42'100

2'726.00

6.475

47'100

3'176.00

6.743

42'200

2'735.00

6.481

47'200

3'185.00

6.748

42'300

2'744.00

6.487

47'300

3'194.00

6.753

42'400

2'753.00

6.493

47'400

3'203.00

6.757

42'500

2'762.00

6.499

47'500

3'212.00

6.762

42'600

2'771.00

6.505

47'600

3'221.00

6.767

42'700

2'780.00

6.511

47'700

3'230.00

6.771

42'800

2'789.00

6.516

47'800

3'239.00

6.776

42'900

2'798.00

6.522

47'900

3'248.00

6.781

43'000

2'807.00

6.528

48'000

3'257.00

6.785

43'100

2'816.00

6.534

48'100

3'266.00

6.790

43'200

2'825.00

6.539

48'200

3'275.00

6.795

43'300

2'834.00

6.545

48'300

3'284.00

6.799

43'400

2'843.00

6.551

48'400

3'293.00

6.804

43'500

2'852.00

6.556

48'500

3'302.00

6.808

43'600

2'861.00

6.562

48'600

3'311.00

6.813

43'700

2'870.00

6.568

48'700

3'320.00

6.817

43'800

2'879.00

6.573

48'800

3'329.00

6.822

43'900

2'888.00

6.579

48'900

3'338.00

6.826

44'000

2'897.00

6.584

49'000

3'347.00

6.831

44'100

2'906.00

6.590

49'100

3'356.00

6.835

44'200

2'915.00

6.595

49'200

3'365.00

6.839

44'300

2'924.00

6.600

49'300

3'374.00

6.844

44'400

2'933.00

6.606

49'400

3'383.00

6.848

44'500

2'942.00

6.611

49'500

3'392.00

6.853

44'600

2'951.00

6.617

49'600

3'401.00

6.857

44'700

2'960.00

6.622

49'700

3'410.00

6.861

44'800

2'969.00

6.627

49'800

3'419.00

6.865

44'900

2'978.00

6.633

49'900

3'428.00

6.870

45'000

2'987.00

6.638

50'000

3'437.00

6.874

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

50'100

3'446.00

6.878

55'100

3'896.00

7.071

50'200

3'455.00

6.882

55'200

3'905.00

7.074

50'300

3'464.00

6.887

55'300

3'914.00

7.078

50'400

3'473.00

6.891

55'400

3'923.00

7.081

50'500

3'482.00

6.895

55'500

3'932.00

7.085

50'600

3'491.00

6.899

55'600

3'941.00

7.088

50'700

3'500.00

6.903

55'700

3'951.00

7.093

50'800

3'509.00

6.907

55'800

3'961.00

7.099

50'900

3'518.00

6.912

55'900

3'971.00

7.104

51'000

3'527.00

6.916

56'000

3'981.00

7.109

51'100

3'536.00

6.920

56'100

3'991.00

7.114

51'200

3'545.00

6.924

56'200

4'001.00

7.119

51'300

3'554.00

6.928

56'300

4'011.00

7.124

51'400

3'563.00

6.932

56'400

4'021.00

7.129

51'500

3'572.00

6.936

56'500

4'031.00

7.135

51'600

3'581.00

6.940

56'600

4'041.00

7.140

51'700

3'590.00

6.944

56'700

4'051.00

7.145

51'800

3'599.00

6.948

56'800

4'061.00

7.150

51'900

3'608.00

6.952

56'900

4'071.00

7.155

52'000

3'617.00

6.956

57'000

4'081.00

7.160

52'100

3'626.00

6.960

57'100

4'091.00

7.165

52'200

3'635.00

6.964

57'200

4'101.00

7.170

52'300

3'644.00

6.967

57'300

4'111.00

7.175

52'400

3'653.00

6.971

57'400

4'121.00

7.179

52'500

3'662.00

6.975

57'500

4'131.00

7.184

52'600

3'671.00

6.979

57'600

4'141.00

7.189

52'700

3'680.00

6.983

57'700

4'151.00

7.194

52'800

3'689.00

6.987

57'800

4'161.00

7.199

52'900

3'698.00

6.991

57'900

4'171.00

7.204

53'000

3'707.00

6.994

58'000

4'181.00

7.209

53'100

3'716.00

6.998

58'100

4'191.00

7.213

53'200

3'725.00

7.002

58'200

4'201.00

7.218

53'300

3'734.00

7.006

58'300

4'211.00

7.223

53'400

3'743.00

7.009

58'400

4'221.00

7.228

53'500

3'752.00

7.013

58'500

4'231.00

7.232

53'600

3'761.00

7.017

58'600

4'241.00

7.237

53'700

3'770.00

7.020

58'700

4'251.00

7.242

53'800

3'779.00

7.024

58'800

4'261.00

7.247

53'900

3'788.00

7.028

58'900

4'271.00

7.251

54'000

3'797.00

7.031

59'000

4'281.00

7.256

54'100

3'806.00

7.035

59'100

4'291.00

7.261

54'200

3'815.00

7.039

59'200

4'301.00

7.265

54'300

3'824.00

7.042

59'300

4'311.00

7.270

54'400

3'833.00

7.046

59'400

4'321.00

7.274

54'500

3'842.00

7.050

59'500

4'331.00

7.279

54'600

3'851.00

7.053

59'600

4'341.00

7.284

54'700

3'860.00

7.057

59'700

4'351.00

7.288

54'800

3'869.00

7.060

59'800

4'361.00

7.293

54'900

3'878.00

7.064

59'900

4'371.00

7.297

55'000

3'887.00

7.067

60'000

4'381.00

7.302

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

60'100

4'391.00

7.306

65'100

4'891.00

7.513

60'200

4'401.00

7.311

65'200

4'901.00

7.517

60'300

4'411.00

7.315

65'300

4'911.00

7.521

60'400

4'421.00

7.320

65'400

4'921.00

7.524

60'500

4'431.00

7.324

65'500

4'931.00

7.528

60'600

4'441.00

7.328

65'600

4'941.00

7.532

60'700

4'451.00

7.333

65'700

4'951.00

7.536

60'800

4'461.00

7.337

65'800

4'961.00

7.540

60'900

4'471.00

7.342

65'900

4'971.00

7.543

61'000

4'481.00

7.346

66'000

4'981.00

7.547

61'100

4'491.00

7.350

66'100

4'991.00

7.551

61'200

4'501.00

7.355

66'200

5'001.00

7.554

61'300

4'511.00

7.359

66'300

5'011.00

7.558

61'400

4'521.00

7.363

66'400

5'021.00

7.562

61'500

4'531.00

7.367

66'500

5'031.00

7.565

61'600

4'541.00

7.372

66'600

5'041.00

7.569

61'700

4'551.00

7.376

66'700

5'051.00

7.573

61'800

4'561.00

7.380

66'800

5'061.00

7.576

61'900

4'571.00

7.384

66'900

5'071.00

7.580

62'000

4'581.00

7.389

67'000

5'081.00

7.584

62'100

4'591.00

7.393

67'100

5'091.00

7.587

62'200

4'601.00

7.397

67'200

5'101.00

7.591

62'300

4'611.00

7.401

67'300

5'111.00

7.594

62'400

4'621.00

7.405

67'400

5'121.00

7.598

62'500

4'631.00

7.410

67'500

5'131.00

7.601

62'600

4'641.00

7.414

67'600

5'141.00

7.605

62'700

4'651.00

7.418

67'700

5'151.00

7.609

62'800

4'661.00

7.422

67'800

5'161.00

7.612

62'900

4'671.00

7.426

67'900

5'171.00

7.616

63'000

4'681.00

7.430

68'000

5'181.00

7.619

63'100

4'691.00

7.434

68'100

5'191.00

7.623

63'200

4'701.00

7.438

68'200

5'201.00

7.626

63'300

4'711.00

7.442

68'300

5'211.00

7.630

63'400

4'721.00

7.446

68'400

5'221.00

7.633

63'500

4'731.00

7.450

68'500

5'231.00

7.636

63'600

4'741.00

7.454

68'600

5'241.00

7.640

63'700

4'751.00

7.458

68'700

5'251.00

7.643

63'800

4'761.00

7.462

68'800

5'261.00

7.647

63'900

4'771.00

7.466

68'900

5'271.00

7.650

64'000

4'781.00

7.470

69'000

5'281.00

7.654

64'100

4'791.00

7.474

69'100

5'291.00

7.657

64'200

4'801.00

7.478

69'200

5'301.00

7.660

64'300

4'811.00

7.482

69'300

5'311.00

7.664

64'400

4'821.00

7.486

69'400

5'321.00

7.667

64'500

4'831.00

7.490

69'500

5'331.00

7.671

64'600

4'841.00

7.494

69'600

5'341.00

7.674

64'700

4'851.00

7.498

69'700

5'351.00

7.677

64'800

4'861.00

7.502

69'800

5'361.00

7.681

64'900

4'871.00

7.505

69'900

5'371.00

7.684

65'000

4'881.00

7.509

70'000

5'381.00

7.687

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

70'100

5'391.00

7.690

75'100

5'921.00

7.884

70'200

5'401.00

7.694

75'200

5'932.00

7.888

70'300

5'411.00

7.697

75'300

5'943.00

7.892

70'400

5'421.00

7.700

75'400

5'954.00

7.897

70'500

5'431.00

7.704

75'500

5'965.00

7.901

70'600

5'441.00

7.707

75'600

5'976.00

7.905

70'700

5'451.00

7.710

75'700

5'987.00

7.909

70'800

5'461.00

7.713

75'800

5'998.00

7.913

70'900

5'471.00

7.717

75'900

6'009.00

7.917

71'000

5'481.00

7.720

76'000

6'020.00

7.921

71'100

5'491.00

7.723

76'100

6'031.00

7.925

71'200

5'501.00

7.726

76'200

6'042.00

7.929

71'300

5'511.00

7.729

76'300

6'053.00

7.933

71'400

5'521.00

7.732

76'400

6'064.00

7.937

71'500

5'531.00

7.736

76'500

6'075.00

7.941

71'600

5'541.00

7.739

76'600

6'086.00

7.945

71'700

5'551.00

7.742

76'700

6'097.00

7.949

71'800

5'561.00

7.745

76'800

6'108.00

7.953

71'900

5'571.00

7.748

76'900

6'119.00

7.957

72'000

5'581.00

7.751

77'000

6'130.00

7.961

72'100

5'591.00

7.755

77'100

6'141.00

7.965

72'200

5'602.00

7.759

77'200

6'152.00

7.969

72'300

5'613.00

7.763

77'300

6'163.00

7.973

72'400

5'624.00

7.768

77'400

6'174.00

7.977

72'500

5'635.00

7.772

77'500

6'185.00

7.981

72'600

5'646.00

7.777

77'600

6'196.00

7.985

72'700

5'657.00

7.781

77'700

6'207.00

7.988

72'800

5'668.00

7.786

77'800

6'218.00

7.992

72'900

5'679.00

7.790

77'900

6'229.00

7.996

73'000

5'690.00

7.795

78'000

6'240.00

8.000

73'100

5'701.00

7.799

78'100

6'251.00

8.004

73'200

5'712.00

7.803

78'200

6'262.00

8.008

73'300

5'723.00

7.808

78'300

6'273.00

8.011

73'400

5'734.00

7.812

78'400

6'284.00

8.015

73'500

5'745.00

7.816

78'500

6'295.00

8.019

73'600

5'756.00

7.821

78'600

6'306.00

8.023

73'700

5'767.00

7.825

78'700

6'317.00

8.027

73'800

5'778.00

7.829

78'800

6'328.00

8.030

73'900

5'789.00

7.834

78'900

6'339.00

8.034

74'000

5'800.00

7.838

79'000

6'350.00

8.038

74'100

5'811.00

7.842

79'100

6'361.00

8.042

74'200

5'822.00

7.846

79'200

6'372.00

8.045

74'300

5'833.00

7.851

79'300

6'383.00

8.049

74'400

5'844.00

7.855

79'400

6'394.00

8.053

74'500

5'855.00

7.859

79'500

6'405.00

8.057

74'600

5'866.00

7.863

79'600

6'416.00

8.060

74'700

5'877.00

7.867

79'700

6'427.00

8.064

74'800

5'888.00

7.872

79'800

6'438.00

8.068

74'900

5'899.00

7.876

79'900

6'449.00

8.071

75'000

5'910.00

7.880

80'000

6'460.00

8.075

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

80'100

6'471.00

8.079

85'100

7'021.00

8.250

80'200

6'482.00

8.082

85'200

7'032.00

8.254

80'300

6'493.00

8.086

85'300

7'043.00

8.257

80'400

6'504.00

8.090

85'400

7'054.00

8.260

80'500

6'515.00

8.093

85'500

7'065.00

8.263

80'600

6'526.00

8.097

85'600

7'076.00

8.266

80'700

6'537.00

8.100

85'700

7'087.00

8.270

80'800

6'548.00

8.104

85'800

7'098.00

8.273

80'900

6'559.00

8.108

85'900

7'109.00

8.276

81'000

6'570.00

8.111

86'000

7'120.00

8.279

81'100

6'581.00

8.115

86'100

7'131.00

8.282

81'200

6'592.00

8.118

86'200

7'142.00

8.285

81'300

6'603.00

8.122

86'300

7'153.00

8.289

81'400

6'614.00

8.125

86'400

7'164.00

8.292

81'500

6'625.00

8.129

86'500

7'175.00

8.295

81'600

6'636.00

8.132

86'600

7'186.00

8.298

81'700

6'647.00

8.136

86'700

7'197.00

8.301

81'800

6'658.00

8.139

86'800

7'208.00

8.304

81'900

6'669.00

8.143

86'900

7'219.00

8.307

82'000

6'680.00

8.146

87'000

7'230.00

8.310

82'100

6'691.00

8.150

87'100

7'241.00

8.313

82'200

6'702.00

8.153

87'200

7'252.00

8.317

82'300

6'713.00

8.157

87'300

7'263.00

8.320

82'400

6'724.00

8.160

87'400

7'274.00

8.323

82'500

6'735.00

8.164

87'500

7'285.00

8.326

82'600

6'746.00

8.167

87'600

7'296.00

8.329

82'700

6'757.00

8.170

87'700

7'307.00

8.332

82'800

6'768.00

8.174

87'800

7'318.00

8.335

82'900

6'779.00

8.177

87'900

7'329.00

8.338

83'000

6'790.00

8.181

88'000

7'340.00

8.341

83'100

6'801.00

8.184

88'100

7'351.00

8.344

83'200

6'812.00

8.188

88'200

7'362.00

8.347

83'300

6'823.00

8.191

88'300

7'373.00

8.350

83'400

6'834.00

8.194

88'400

7'384.00

8.353

83'500

6'845.00

8.198

88'500

7'396.00

8.357

83'600

6'856.00

8.201

88'600

7'408.00

8.361

83'700

6'867.00

8.204

88'700

7'420.00

8.365

83'800

6'878.00

8.208

88'800

7'432.00

8.369

83'900

6'889.00

8.211

88'900

7'444.00

8.373

84'000

6'900.00

8.214

89'000

7'456.00

8.378

84'100

6'911.00

8.218

89'100

7'468.00

8.382

84'200

6'922.00

8.221

89'200

7'480.00

8.386

84'300

6'933.00

8.224

89'300

7'492.00

8.390

84'400

6'944.00

8.227

89'400

7'504.00

8.394

84'500

6'955.00

8.231

89'500

7'516.00

8.398

84'600

6'966.00

8.234

89'600

7'528.00

8.402

84'700

6'977.00

8.237

89'700

7'540.00

8.406

84'800

6'988.00

8.241

89'800

7'552.00

8.410

84'900

6'999.00

8.244

89'900

7'564.00

8.414

85'000

7'010.00

8.247

90'000

7'576.00

8.418

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

90'100

7'588.00

8.422

95'100

8'188.00

8.610

90'200

7'600.00

8.426

95'200

8'200.00

8.613

90'300

7'612.00

8.430

95'300

8'212.00

8.617

90'400

7'624.00

8.434

95'400

8'224.00

8.621

90'500

7'636.00

8.438

95'500

8'236.00

8.624

90'600

7'648.00

8.442

95'600

8'248.00

8.628

90'700

7'660.00

8.445

95'700

8'260.00

8.631

90'800

7'672.00

8.449

95'800

8'272.00

8.635

90'900

7'684.00

8.453

95'900

8'284.00

8.638

91'000

7'696.00

8.457

96'000

8'296.00

8.642

91'100

7'708.00

8.461

96'100

8'308.00

8.645

91'200

7'720.00

8.465

96'200

8'320.00

8.649

91'300

7'732.00

8.469

96'300

8'332.00

8.652

91'400

7'744.00

8.473

96'400

8'344.00

8.656

91'500

7'756.00

8.477

96'500

8'356.00

8.659

91'600

7'768.00

8.480

96'600

8'368.00

8.663

91'700

7'780.00

8.484

96'700

8'380.00

8.666

91'800

7'792.00

8.488

96'800

8'392.00

8.669

91'900

7'804.00

8.492

96'900

8'404.00

8.673

92'000

7'816.00

8.496

97'000

8'416.00

8.676

92'100

7'828.00

8.499

97'100

8'428.00

8.680

92'200

7'840.00

8.503

97'200

8'440.00

8.683

92'300

7'852.00

8.507

97'300

8'452.00

8.687

92'400

7'864.00

8.511

97'400

8'464.00

8.690

92'500

7'876.00

8.515

97'500

8'476.00

8.693

92'600

7'888.00

8.518

97'600

8'488.00

8.697

92'700

7'900.00

8.522

97'700

8'500.00

8.700

92'800

7'912.00

8.526

97'800

8'512.00

8.703

92'900

7'924.00

8.530

97'900

8'524.00

8.707

93'000

7'936.00

8.533

98'000

8'536.00

8.710

93'100

7'948.00

8.537

98'100

8'548.00

8.714

93'200

7'960.00

8.541

98'200

8'560.00

8.717

93'300

7'972.00

8.544

98'300

8'572.00

8.720

93'400

7'984.00

8.548

98'400

8'584.00

8.724

93'500

7'996.00

8.552

98'500

8'596.00

8.727

93'600

8'008.00

8.556

98'600

8'608.00

8.730

93'700

8'020.00

8.559

98'700

8'620.00

8.734

93'800

8'032.00

8.563

98'800

8'632.00

8.737

93'900

8'044.00

8.567

98'900

8'644.00

8.740

94'000

8'056.00

8.570

99'000

8'656.00

8.743

94'100

8'068.00

8.574

99'100

8'668.00

8.747

94'200

8'080.00

8.577

99'200

8'680.00

8.750

94'300

8'092.00

8.581

99'300

8'692.00

8.753

94'400

8'104.00

8.585

99'400

8'704.00

8.757

94'500

8'116.00

8.588

99'500

8'716.00

8.760

94'600

8'128.00

8.592

99'600

8'728.00

8.763

94'700

8'140.00

8.596

99'700

8'740.00

8.766

94'800

8'152.00

8.599

99'800

8'752.00

8.770

94'900

8'164.00

8.603

99'900

8'764.00

8.773

95'000

8'176.00

8.606

100'000

8'776.00

8.776

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

100'100

8'788.00

8.779

105'100

9'389.50

8.934

100'200

8'800.00

8.782

105'200

9'402.00

8.937

100'300

8'812.00

8.786

105'300

9'414.50

8.941

100'400

8'824.00

8.789

105'400

9'427.00

8.944

100'500

8'836.00

8.792

105'500

9'439.50

8.947

100'600

8'848.00

8.795

105'600

9'452.00

8.951

100'700

8'860.00

8.798

105'700

9'464.50

8.954

100'800

8'872.00

8.802

105'800

9'477.00

8.957

100'900

8'884.00

8.805

105'900

9'489.50

8.961

101'000

8'896.00

8.808

106'000

9'502.00

8.964

101'100

8'908.00

8.811

106'100

9'514.50

8.967

101'200

8'920.00

8.814

106'200

9'527.00

8.971

101'300

8'932.00

8.817

106'300

9'539.50

8.974

101'400

8'944.00

8.821

106'400

9'552.00

8.977

101'500

8'956.00

8.824

106'500

9'564.50

8.981

101'600

8'968.00

8.827

106'600

9'577.00

8.984

101'700

8'980.00

8.830

106'700

9'589.50

8.987

101'800

8'992.00

8.833

106'800

9'602.00

8.991

101'900

9'004.00

8.836

106'900

9'614.50

8.994

102'000

9'016.00

8.839

107'000

9'627.00

8.997

102'100

9'028.00

8.842

107'100

9'639.50

9.000

102'200

9'040.00

8.845

107'200

9'652.00

9.004

102'300

9'052.00

8.848

107'300

9'664.50

9.007

102'400

9'064.00

8.852

107'400

9'677.00

9.010

102'500

9'076.00

8.855

107'500

9'689.50

9.013

102'600

9'088.00

8.858

107'600

9'702.00

9.017

102'700

9'100.00

8.861

107'700

9'714.50

9.020

102'800

9'112.00

8.864

107'800

9'727.00

9.023

102'900

9'124.00

8.867

107'900

9'739.50

9.026

103'000

9'136.00

8.870

108'000

9'752.00

9.030

103'100

9'148.00

8.873

108'100

9'764.50

9.033

103'200

9'160.00

8.876

108'200

9'777.00

9.036

103'300

9'172.00

8.879

108'300

9'789.50

9.039

103'400

9'184.00

8.882

108'400

9'802.00

9.042

103'500

9'196.00

8.885

108'500

9'814.50

9.046

103'600

9'208.00

8.888

108'600

9'827.00

9.049

103'700

9'220.00

8.891

108'700

9'839.50

9.052

103'800

9'232.00

8.894

108'800

9'852.00

9.055

103'900

9'244.00

8.897

108'900

9'864.50

9.058

104'000

9'256.00

8.900

109'000

9'877.00

9.061

104'100

9'268.00

8.903

109'100

9'889.50

9.065

104'200

9'280.00

8.906

109'200

9'902.00

9.068

104'300

9'292.00

8.909

109'300

9'914.50

9.071

104'400

9'304.00

8.912

109'400

9'927.00

9.074

104'500

9'316.00

8.915

109'500

9'939.50

9.077

104'600

9'328.00

8.918

109'600

9'952.00

9.080

104'700

9'340.00

8.921

109'700

9'964.50

9.083

104'800

9'352.00

8.924

109'800

9'977.00

9.087

104'900

9'364.50

8.927

109'900

9'989.50

9.090

105'000

9'377.00

8.930

110'000

10'002.00

9.093

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

110'100

10'014.50

9.096

115'100

10'639.50

9.244

110'200

10'027.00

9.099

115'200

10'652.00

9.247

110'300

10'039.50

9.102

115'300

10'664.50

9.249

110'400

10'052.00

9.105

115'400

10'677.00

9.252

110'500

10'064.50

9.108

115'500

10'689.50

9.255

110'600

10'077.00

9.111

115'600

10'702.00

9.258

110'700

10'089.50

9.114

115'700

10'714.50

9.261

110'800

10'102.00

9.117

115'800

10'727.00

9.263

110'900

10'114.50

9.120

115'900

10'739.50

9.266

111'000

10'127.00

9.123

116'000

10'752.00

9.269

111'100

10'139.50

9.126

116'100

10'764.50

9.272

111'200

10'152.00

9.129

116'200

10'777.00

9.275

111'300

10'164.50

9.133

116'300

10'789.50

9.277

111'400

10'177.00

9.136

116'400

10'802.00

9.280

111'500

10'189.50

9.139

116'500

10'814.50

9.283

111'600

10'202.00

9.142

116'600

10'827.00

9.286

111'700

10'214.50

9.145

116'700

10'839.50

9.288

111'800

10'227.00

9.148

116'800

10'852.00

9.291

111'900

10'239.50

9.151

116'900

10'864.50

9.294

112'000

10'252.00

9.154

117'000

10'877.00

9.297

112'100

10'264.50

9.157

117'100

10'889.50

9.299

112'200

10'277.00

9.160

117'200

10'902.00

9.302

112'300

10'289.50

9.163

117'300

10'914.50

9.305

112'400

10'302.00

9.165

117'400

10'927.00

9.307

112'500

10'314.50

9.168

117'500

10'939.50

9.310

112'600

10'327.00

9.171

117'600

10'952.00

9.313

112'700

10'339.50

9.174

117'700

10'964.50

9.316

112'800

10'352.00

9.177

117'800

10'977.00

9.318

112'900

10'364.50

9.180

117'900

10'989.50

9.321

113'000

10'377.00

9.183

118'000

11'002.00

9.324

113'100

10'389.50

9.186

118'100

11'014.50

9.326

113'200

10'402.00

9.189

118'200

11'027.00

9.329

113'300

10'414.50

9.192

118'300

11'039.50

9.332

113'400

10'427.00

9.195

118'400

11'052.00

9.334

113'500

10'439.50

9.198

118'500

11'064.50

9.337

113'600

10'452.00

9.201

118'600

11'077.00

9.340

113'700

10'464.50

9.204

118'700

11'089.50

9.342

113'800

10'477.00

9.207

118'800

11'102.00

9.345

113'900

10'489.50

9.209

118'900

11'114.50

9.348

114'000

10'502.00

9.212

119'000

11'127.00

9.350

114'100

10'514.50

9.215

119'100

11'139.50

9.353

114'200

10'527.00

9.218

119'200

11'152.00

9.356

114'300

10'539.50

9.221

119'300

11'164.50

9.358

114'400

10'552.00

9.224

119'400

11'177.00

9.361

114'500

10'564.50

9.227

119'500

11'189.50

9.364

114'600

10'577.00

9.229

119'600

11'202.00

9.366

114'700

10'589.50

9.232

119'700

11'214.50

9.369

114'800

10'602.00

9.235

119'800

11'227.00

9.371

114'900

10'614.50

9.238

119'900

11'239.50

9.374

115'000

10'627.00

9.241

120'000

11'252.00

9.377

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

120'100

11'264.50

9.379

125'100

11'889.50

9.504

120'200

11'277.00

9.382

125'200

11'902.00

9.506

120'300

11'289.50

9.384

125'300

11'914.50

9.509

120'400

11'302.00

9.387

125'400

11'927.00

9.511

120'500

11'314.50

9.390

125'500

11'939.50

9.514

120'600

11'327.00

9.392

125'600

11'952.00

9.516

120'700

11'339.50

9.395

125'700

11'964.50

9.518

120'800

11'352.00

9.397

125'800

11'977.00

9.521

120'900

11'364.50

9.400

125'900

11'989.50

9.523

121'000

11'377.00

9.402

126'000

12'002.00

9.525

121'100

11'389.50

9.405

126'100

12'014.50

9.528

121'200

11'402.00

9.408

126'200

12'027.00

9.530

121'300

11'414.50

9.410

126'300

12'039.50

9.532

121'400

11'427.00

9.413

126'400

12'052.00

9.535

121'500

11'439.50

9.415

126'500

12'064.50

9.537

121'600

11'452.00

9.418

126'600

12'077.00

9.539

121'700

11'464.50

9.420

126'700

12'089.50

9.542

121'800

11'477.00

9.423

126'800

12'102.00

9.544

121'900

11'489.50

9.425

126'900

12'114.50

9.546

122'000

11'502.00

9.428

127'000

12'127.00

9.549

122'100

11'514.50

9.430

127'100

12'139.50

9.551

122'200

11'527.00

9.433

127'200

12'152.00

9.553

122'300

11'539.50

9.435

127'300

12'164.50

9.556

122'400

11'552.00

9.438

127'400

12'177.00

9.558

122'500

11'564.50

9.440

127'500

12'189.50

9.560

122'600

11'577.00

9.443

127'600

12'202.00

9.563

122'700

11'589.50

9.445

127'700

12'214.50

9.565

122'800

11'602.00

9.448

127'800

12'227.00

9.567

122'900

11'614.50

9.450

127'900

12'239.50

9.570

123'000

11'627.00

9.453

128'000

12'252.00

9.572

123'100

11'639.50

9.455

128'100

12'264.50

9.574

123'200

11'652.00

9.458

128'200

12'277.00

9.576

123'300

11'664.50

9.460

128'300

12'289.50

9.579

123'400

11'677.00

9.463

128'400

12'302.00

9.581

123'500

11'689.50

9.465

128'500

12'314.50

9.583

123'600

11'702.00

9.468

128'600

12'327.00

9.586

123'700

11'714.50

9.470

128'700

12'339.50

9.588

123'800

11'727.00

9.473

128'800

12'352.00

9.590

123'900

11'739.50

9.475

128'900

12'364.50

9.592

124'000

11'752.00

9.477

129'000

12'377.00

9.595

124'100

11'764.50

9.480

129'100

12'389.50

9.597

124'200

11'777.00

9.482

129'200

12'402.00

9.599

124'300

11'789.50

9.485

129'300

12'414.50

9.601

124'400

11'802.00

9.487

129'400

12'427.00

9.604

124'500

11'814.50

9.490

129'500

12'439.50

9.606

124'600

11'827.00

9.492

129'600

12'452.00

9.608

124'700

11'839.50

9.494

129'700

12'464.50

9.610

124'800

11'852.00

9.497

129'800

12'477.00

9.612

124'900

11'864.50

9.499

129'900

12'489.50

9.615

125'000

11'877.00

9.502

130'000

12'502.00

9.617

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

130'100

12'514.50

9.619

135'100

13'160.00

9.741

130'200

12'527.00

9.621

135'200

13'173.00

9.743

130'300

12'539.50

9.624

135'300

13'186.00

9.746

130'400

12'552.00

9.626

135'400

13'199.00

9.748

130'500

12'564.50

9.628

135'500

13'212.00

9.751

130'600

12'577.00

9.630

135'600

13'225.00

9.753

130'700

12'589.50

9.632

135'700

13'238.00

9.755

130'800

12'602.00

9.635

135'800

13'251.00

9.758

130'900

12'614.50

9.637

135'900

13'264.00

9.760

131'000

12'627.00

9.639

136'000

13'277.00

9.763

131'100

12'640.00

9.641

136'100

13'290.00

9.765

131'200

12'653.00

9.644

136'200

13'303.00

9.767

131'300

12'666.00

9.647

136'300

13'316.00

9.770

131'400

12'679.00

9.649

136'400

13'329.00

9.772

131'500

12'692.00

9.652

136'500

13'342.00

9.774

131'600

12'705.00

9.654

136'600

13'355.00

9.777

131'700

12'718.00

9.657

136'700

13'368.00

9.779

131'800

12'731.00

9.659

136'800

13'381.00

9.781

131'900

12'744.00

9.662

136'900

13'394.00

9.784

132'000

12'757.00

9.664

137'000

13'407.00

9.786

132'100

12'770.00

9.667

137'100

13'420.00

9.788

132'200

12'783.00

9.669

137'200

13'433.00

9.791

132'300

12'796.00

9.672

137'300

13'446.00

9.793

132'400

12'809.00

9.674

137'400

13'459.00

9.795

132'500

12'822.00

9.677

137'500

13'472.00

9.798

132'600

12'835.00

9.679

137'600

13'485.00

9.800

132'700

12'848.00

9.682

137'700

13'498.00

9.802

132'800

12'861.00

9.684

137'800

13'511.00

9.805

132'900

12'874.00

9.687

137'900

13'524.00

9.807

133'000

12'887.00

9.689

138'000

13'537.00

9.809

133'100

12'900.00

9.692

138'100

13'550.00

9.812

133'200

12'913.00

9.694

138'200

13'563.00

9.814

133'300

12'926.00

9.697

138'300

13'576.00

9.816

133'400

12'939.00

9.699

138'400

13'589.00

9.819

133'500

12'952.00

9.702

138'500

13'602.00

9.821

133'600

12'965.00

9.704

138'600

13'615.00

9.823

133'700

12'978.00

9.707

138'700

13'628.00

9.826

133'800

12'991.00

9.709

138'800

13'641.00

9.828

133'900

13'004.00

9.712

138'900

13'654.00

9.830

134'000

13'017.00

9.714

139'000

13'667.00

9.832

134'100

13'030.00

9.717

139'100

13'680.00

9.835

134'200

13'043.00

9.719

139'200

13'693.00

9.837

134'300

13'056.00

9.722

139'300

13'706.00

9.839

134'400

13'069.00

9.724

139'400

13'719.00

9.841

134'500

13'082.00

9.726

139'500

13'732.00

9.844

134'600

13'095.00

9.729

139'600

13'745.00

9.846

134'700

13'108.00

9.731

139'700

13'758.00

9.848

134'800

13'121.00

9.734

139'800

13'771.00

9.851

134'900

13'134.00

9.736

139'900

13'784.00

9.853

135'000

13'147.00

9.739

140'000

13'797.00

9.855

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

140'100

13'810.00

9.857

145'100

14'460.00

9.966

140'200

13'823.00

9.859

145'200

14'473.00

9.968

140'300

13'836.00

9.862

145'300

14'486.00

9.970

140'400

13'849.00

9.864

145'400

14'499.00

9.972

140'500

13'862.00

9.866

145'500

14'512.00

9.974

140'600

13'875.00

9.868

145'600

14'525.00

9.976

140'700

13'888.00

9.871

145'700

14'538.00

9.978

140'800

13'901.00

9.873

145'800

14'551.00

9.980

140'900

13'914.00

9.875

145'900

14'564.00

9.982

141'000

13'927.00

9.877

146'000

14'577.00

9.984

141'100

13'940.00

9.880

146'100

14'590.00

9.986

141'200

13'953.00

9.882

146'200

14'603.00

9.988

141'300

13'966.00

9.884

146'300

14'616.00

9.990

141'400

13'979.00

9.886

146'400

14'629.00

9.992

141'500

13'992.00

9.888

146'500

14'642.00

9.995

141'600

14'005.00

9.891

146'600

14'655.00

9.997

141'700

14'018.00

9.893

146'700

14'668.00

9.999

141'800

14'031.00

9.895

146'800

14'681.00

10.001

141'900

14'044.00

9.897

146'900

14'694.00

10.003

142'000

14'057.00

9.899

147'000

14'707.00

10.005

142'100

14'070.00

9.901

147'100

14'720.00

10.007

142'200

14'083.00

9.904

147'200

14'733.00

10.009

142'300

14'096.00

9.906

147'300

14'746.00

10.011

142'400

14'109.00

9.908

147'400

14'759.00

10.013

142'500

14'122.00

9.910

147'500

14'772.00

10.015

142'600

14'135.00

9.912

147'600

14'785.00

10.017

142'700

14'148.00

9.915

147'700

14'798.00

10.019

142'800

14'161.00

9.917

147'800

14'811.00

10.021

142'900

14'174.00

9.919

147'900

14'824.00

10.023

143'000

14'187.00

9.921

148'000

14'837.00

10.025

143'100

14'200.00

9.923

148'100

14'850.00

10.027

143'200

14'213.00

9.925

148'200

14'863.00

10.029

143'300

14'226.00

9.927

148'300

14'876.00

10.031

143'400

14'239.00

9.930

148'400

14'889.00

10.033

143'500

14'252.00

9.932

148'500

14'902.00

10.035

143'600

14'265.00

9.934

148'600

14'915.00

10.037

143'700

14'278.00

9.936

148'700

14'928.00

10.039

143'800

14'291.00

9.938

148'800

14'941.00

10.041

143'900

14'304.00

9.940

148'900

14'954.00

10.043

144'000

14'317.00

9.942

149'000

14'967.00

10.045

144'100

14'330.00

9.944

149'100

14'980.00

10.047

144'200

14'343.00

9.947

149'200

14'993.00

10.049

144'300

14'356.00

9.949

149'300

15'006.00

10.051

144'400

14'369.00

9.951

149'400

15'019.00

10.053

144'500

14'382.00

9.953

149'500

15'032.00

10.055

144'600

14'395.00

9.955

149'600

15'045.00

10.057

144'700

14'408.00

9.957

149'700

15'058.00

10.059

144'800

14'421.00

9.959

149'800

15'071.00

10.061

144'900

14'434.00

9.961

149'900

15'084.00

10.063

145'000

14'447.00

9.963

150'000

15'097.00

10.065

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

150'100

15'110.00

10.067

155'100

15'760.00

10.161

150'200

15'123.00

10.069

155'200

15'773.00

10.163

150'300

15'136.00

10.071

155'300

15'786.00

10.165

150'400

15'149.00

10.072

155'400

15'799.00

10.167

150'500

15'162.00

10.074

155'500

15'812.00

10.168

150'600

15'175.00

10.076

155'600

15'825.00

10.170

150'700

15'188.00

10.078

155'700

15'838.00

10.172

150'800

15'201.00

10.080

155'800

15'851.00

10.174

150'900

15'214.00

10.082

155'900

15'864.00

10.176

151'000

15'227.00

10.084

156'000

15'877.00

10.178

151'100

15'240.00

10.086

156'100

15'890.00

10.179

151'200

15'253.00

10.088

156'200

15'903.00

10.181

151'300

15'266.00

10.090

156'300

15'916.00

10.183

151'400

15'279.00

10.092

156'400

15'929.00

10.185

151'500

15'292.00

10.094

156'500

15'942.00

10.187

151'600

15'305.00

10.096

156'600

15'955.00

10.188

151'700

15'318.00

10.098

156'700

15'968.00

10.190

151'800

15'331.00

10.099

156'800

15'981.00

10.192

151'900

15'344.00

10.101

156'900

15'994.00

10.194

152'000

15'357.00

10.103

157'000

16'007.00

10.196

152'100

15'370.00

10.105

157'100

16'020.00

10.197

152'200

15'383.00

10.107

157'200

16'033.50

10.199

152'300

15'396.00

10.109

157'300

16'047.00

10.202

152'400

15'409.00

10.111

157'400

16'060.50

10.204

152'500

15'422.00

10.113

157'500

16'074.00

10.206

152'600

15'435.00

10.115

157'600

16'087.50

10.208

152'700

15'448.00

10.117

157'700

16'101.00

10.210

152'800

15'461.00

10.118

157'800

16'114.50

10.212

152'900

15'474.00

10.120

157'900

16'128.00

10.214

153'000

15'487.00

10.122

158'000

16'141.50

10.216

153'100

15'500.00

10.124

158'100

16'155.00

10.218

153'200

15'513.00

10.126

158'200

16'168.50

10.220

153'300

15'526.00

10.128

158'300

16'182.00

10.222

153'400

15'539.00

10.130

158'400

16'195.50

10.224

153'500

15'552.00

10.132

158'500

16'209.00

10.226

153'600

15'565.00

10.133

158'600

16'222.50

10.229

153'700

15'578.00

10.135

158'700

16'236.00

10.231

153'800

15'591.00

10.137

158'800

16'249.50

10.233

153'900

15'604.00

10.139

158'900

16'263.00

10.235

154'000

15'617.00

10.141

159'000

16'276.50

10.237

154'100

15'630.00

10.143

159'100

16'290.00

10.239

154'200

15'643.00

10.145

159'200

16'303.50

10.241

154'300

15'656.00

10.146

159'300

16'317.00

10.243

154'400

15'669.00

10.148

159'400

16'330.50

10.245

154'500

15'682.00

10.150

159'500

16'344.00

10.247

154'600

15'695.00

10.152

159'600

16'357.50

10.249

154'700

15'708.00

10.154

159'700

16'371.00

10.251

154'800

15'721.00

10.156

159'800

16'384.50

10.253

154'900

15'734.00

10.158

159'900

16'398.00

10.255

155'000

15'747.00

10.159

160'000

16'411.50

10.257

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

160'100

16'425.00

10.259

165'100

17'100.00

10.357

160'200

16'438.50

10.261

165'200

17'113.50

10.359

160'300

16'452.00

10.263

165'300

17'127.00

10.361

160'400

16'465.50

10.265

165'400

17'140.50

10.363

160'500

16'479.00

10.267

165'500

17'154.00

10.365

160'600

16'492.50

10.269

165'600

17'167.50

10.367

160'700

16'506.00

10.271

165'700

17'181.00

10.369

160'800

16'519.50

10.273

165'800

17'194.50

10.371

160'900

16'533.00

10.275

165'900

17'208.00

10.373

161'000

16'546.50

10.277

166'000

17'221.50

10.374

161'100

16'560.00

10.279

166'100

17'235.00

10.376

161'200

16'573.50

10.281

166'200

17'248.50

10.378

161'300

16'587.00

10.283

166'300

17'262.00

10.380

161'400

16'600.50

10.285

166'400

17'275.50

10.382

161'500

16'614.00

10.287

166'500

17'289.00

10.384

161'600

16'627.50

10.289

166'600

17'302.50

10.386

161'700

16'641.00

10.291

166'700

17'316.00

10.388

161'800

16'654.50

10.293

166'800

17'329.50

10.389

161'900

16'668.00

10.295

166'900

17'343.00

10.391

162'000

16'681.50

10.297

167'000

17'356.50

10.393

162'100

16'695.00

10.299

167'100

17'370.00

10.395

162'200

16'708.50

10.301

167'200

17'383.50

10.397

162'300

16'722.00

10.303

167'300

17'397.00

10.399

162'400

16'735.50

10.305

167'400

17'410.50

10.401

162'500

16'749.00

10.307

167'500

17'424.00

10.402

162'600

16'762.50

10.309

167'600

17'437.50

10.404

162'700

16'776.00

10.311

167'700

17'451.00

10.406

162'800

16'789.50

10.313

167'800

17'464.50

10.408

162'900

16'803.00

10.315

167'900

17'478.00

10.410

163'000

16'816.50

10.317

168'000

17'491.50

10.412

163'100

16'830.00

10.319

168'100

17'505.00

10.413

163'200

16'843.50

10.321

168'200

17'518.50

10.415

163'300

16'857.00

10.323

168'300

17'532.00

10.417

163'400

16'870.50

10.325

168'400

17'545.50

10.419

163'500

16'884.00

10.327

168'500

17'559.00

10.421

163'600

16'897.50

10.329

168'600

17'572.50

10.423

163'700

16'911.00

10.330

168'700

17'586.00

10.424

163'800

16'924.50

10.332

168'800

17'599.50

10.426

163'900

16'938.00

10.334

168'900

17'613.00

10.428

164'000

16'951.50

10.336

169'000

17'626.50

10.430

164'100

16'965.00

10.338

169'100

17'640.00

10.432

164'200

16'978.50

10.340

169'200

17'653.50

10.434

164'300

16'992.00

10.342

169'300

17'667.00

10.435

164'400

17'005.50

10.344

169'400

17'680.50

10.437

164'500

17'019.00

10.346

169'500

17'694.00

10.439

164'600

17'032.50

10.348

169'600

17'707.50

10.441

164'700

17'046.00

10.350

169'700

17'721.00

10.443

164'800

17'059.50

10.352

169'800

17'734.50

10.444

164'900

17'073.00

10.354

169'900

17'748.00

10.446

165'000

17'086.50

10.355

170'000

17'761.50

10.448

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

170'100

17'775.00

10.450

175'100

18'450.00

10.537

170'200

17'788.50

10.452

175'200

18'463.50

10.539

170'300

17'802.00

10.453

175'300

18'477.00

10.540

170'400

17'815.50

10.455

175'400

18'490.50

10.542

170'500

17'829.00

10.457

175'500

18'504.00

10.544

170'600

17'842.50

10.459

175'600

18'517.50

10.545

170'700

17'856.00

10.460

175'700

18'531.00

10.547

170'800

17'869.50

10.462

175'800

18'544.50

10.549

170'900

17'883.00

10.464

175'900

18'558.00

10.550

171'000

17'896.50

10.466

176'000

18'571.50

10.552

171'100

17'910.00

10.468

176'100

18'585.00

10.554

171'200

17'923.50

10.469

176'200

18'598.50

10.555

171'300

17'937.00

10.471

176'300

18'612.00

10.557

171'400

17'950.50

10.473

176'400

18'625.50

10.559

171'500

17'964.00

10.475

176'500

18'639.00

10.560

171'600

17'977.50

10.476

176'600

18'652.50

10.562

171'700

17'991.00

10.478

176'700

18'666.00

10.564

171'800

18'004.50

10.480

176'800

18'679.50

10.565

171'900

18'018.00

10.482

176'900

18'693.00

10.567

172'000

18'031.50

10.483

177'000

18'706.50

10.569

172'100

18'045.00

10.485

177'100

18'720.00

10.570

172'200

18'058.50

10.487

177'200

18'733.50

10.572

172'300

18'072.00

10.489

177'300

18'747.00

10.574

172'400

18'085.50

10.490

177'400

18'760.50

10.575

172'500

18'099.00

10.492

177'500

18'774.00

10.577

172'600

18'112.50

10.494

177'600

18'787.50

10.579

172'700

18'126.00

10.496

177'700

18'801.00

10.580

172'800

18'139.50

10.497

177'800

18'814.50

10.582

172'900

18'153.00

10.499

177'900

18'828.00

10.583

173'000

18'166.50

10.501

178'000

18'841.50

10.585

173'100

18'180.00

10.503

178'100

18'855.00

10.587

173'200

18'193.50

10.504

178'200

18'868.50

10.588

173'300

18'207.00

10.506

178'300

18'882.00

10.590

173'400

18'220.50

10.508

178'400

18'895.50

10.592

173'500

18'234.00

10.510

178'500

18'909.00

10.593

173'600

18'247.50

10.511

178'600

18'922.50

10.595

173'700

18'261.00

10.513

178'700

18'936.00

10.597

173'800

18'274.50

10.515

178'800

18'949.50

10.598

173'900

18'288.00

10.516

178'900

18'963.00

10.600

174'000

18'301.50

10.518

179'000

18'976.50

10.601

174'100

18'315.00

10.520

179'100

18'990.00

10.603

174'200

18'328.50

10.522

179'200

19'003.50

10.605

174'300

18'342.00

10.523

179'300

19'017.00

10.606

174'400

18'355.50

10.525

179'400

19'030.50

10.608

174'500

18'369.00

10.527

179'500

19'044.00

10.609

174'600

18'382.50

10.528

179'600

19'057.50

10.611

174'700

18'396.00

10.530

179'700

19'071.00

10.613

174'800

18'409.50

10.532

179'800

19'084.50

10.614

174'900

18'423.00

10.533

179'900

19'098.00

10.616

175'000

18'436.50

10.535

180'000

19'111.50

10.618

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

180'100

19'125.00

10.619

185'100

19'800.00

10.697

180'200

19'138.50

10.621

185'200

19'813.50

10.698

180'300

19'152.00

10.622

185'300

19'827.00

10.700

180'400

19'165.50

10.624

185'400

19'840.50

10.701

180'500

19'179.00

10.625

185'500

19'854.00

10.703

180'600

19'192.50

10.627

185'600

19'867.50

10.704

180'700

19'206.00

10.629

185'700

19'881.00

10.706

180'800

19'219.50

10.630

185'800

19'894.50

10.707

180'900

19'233.00

10.632

185'900

19'908.00

10.709

181'000

19'246.50

10.633

186'000

19'921.50

10.710

181'100

19'260.00

10.635

186'100

19'935.00

10.712

181'200

19'273.50

10.637

186'200

19'948.50

10.713

181'300

19'287.00

10.638

186'300

19'962.00

10.715

181'400

19'300.50

10.640

186'400

19'975.50

10.716

181'500

19'314.00

10.641

186'500

19'989.00

10.718

181'600

19'327.50

10.643

186'600

20'002.50

10.719

181'700

19'341.00

10.644

186'700

20'016.50

10.721

181'800

19'354.50

10.646

186'800

20'030.50

10.723

181'900

19'368.00

10.648

186'900

20'044.50

10.725

182'000

19'381.50

10.649

187'000

20'058.50

10.726

182'100

19'395.00

10.651

187'100

20'072.50

10.728

182'200

19'408.50

10.652

187'200

20'086.50

10.730

182'300

19'422.00

10.654

187'300

20'100.50

10.732

182'400

19'435.50

10.655

187'400

20'114.50

10.733

182'500

19'449.00

10.657

187'500

20'128.50

10.735

182'600

19'462.50

10.659

187'600

20'142.50

10.737

182'700

19'476.00

10.660

187'700

20'156.50

10.739

182'800

19'489.50

10.662

187'800

20'170.50

10.740

182'900

19'503.00

10.663

187'900

20'184.50

10.742

183'000

19'516.50

10.665

188'000

20'198.50

10.744

183'100

19'530.00

10.666

188'100

20'212.50

10.746

183'200

19'543.50

10.668

188'200

20'226.50

10.747

183'300

19'557.00

10.669

188'300

20'240.50

10.749

183'400

19'570.50

10.671

188'400

20'254.50

10.751

183'500

19'584.00

10.672

188'500

20'268.50

10.753

183'600

19'597.50

10.674

188'600

20'282.50

10.754

183'700

19'611.00

10.676

188'700

20'296.50

10.756

183'800

19'624.50

10.677

188'800

20'310.50

10.758

183'900

19'638.00

10.679

188'900

20'324.50

10.759

184'000

19'651.50

10.680

189'000

20'338.50

10.761

184'100

19'665.00

10.682

189'100

20'352.50

10.763

184'200

19'678.50

10.683

189'200

20'366.50

10.765

184'300

19'692.00

10.685

189'300

20'380.50

10.766

184'400

19'705.50

10.686

189'400

20'394.50

10.768

184'500

19'719.00

10.688

189'500

20'408.50

10.770

184'600

19'732.50

10.689

189'600

20'422.50

10.771

184'700

19'746.00

10.691

189'700

20'436.50

10.773

184'800

19'759.50

10.692

189'800

20'450.50

10.775

184'900

19'773.00

10.694

189'900

20'464.50

10.776

185'000

19'786.50

10.695

190'000

20'478.50

10.778

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

190'100

20'492.50

10.780

195'100

21'192.50

10.862

190'200

20'506.50

10.782

195'200

21'206.50

10.864

190'300

20'520.50

10.783

195'300

21'220.50

10.866

190'400

20'534.50

10.785

195'400

21'234.50

10.867

190'500

20'548.50

10.787

195'500

21'248.50

10.869

190'600

20'562.50

10.788

195'600

21'262.50

10.870

190'700

20'576.50

10.790

195'700

21'276.50

10.872

190'800

20'590.50

10.792

195'800

21'290.50

10.874

190'900

20'604.50

10.793

195'900

21'304.50

10.875

191'000

20'618.50

10.795

196'000

21'318.50

10.877

191'100

20'632.50

10.797

196'100

21'332.50

10.878

191'200

20'646.50

10.798

196'200

21'346.50

10.880

191'300

20'660.50

10.800

196'300

21'360.50

10.882

191'400

20'674.50

10.802

196'400

21'374.50

10.883

191'500

20'688.50

10.803

196'500

21'388.50

10.885

191'600

20'702.50

10.805

196'600

21'402.50

10.886

191'700

20'716.50

10.807

196'700

21'416.50

10.888

191'800

20'730.50

10.808

196'800

21'430.50

10.889

191'900

20'744.50

10.810

196'900

21'444.50

10.891

192'000

20'758.50

10.812

197'000

21'458.50

10.893

192'100

20'772.50

10.813

197'100

21'472.50

10.894

192'200

20'786.50

10.815

197'200

21'486.50

10.896

192'300

20'800.50

10.817

197'300

21'500.50

10.897

192'400

20'814.50

10.818

197'400

21'514.50

10.899

192'500

20'828.50

10.820

197'500

21'528.50

10.901

192'600

20'842.50

10.822

197'600

21'542.50

10.902

192'700

20'856.50

10.823

197'700

21'556.50

10.904

192'800

20'870.50

10.825

197'800

21'570.50

10.905

192'900

20'884.50

10.827

197'900

21'584.50

10.907

193'000

20'898.50

10.828

198'000

21'598.50

10.908

193'100

20'912.50

10.830

198'100

21'612.50

10.910

193'200

20'926.50

10.832

198'200

21'626.50

10.911

193'300

20'940.50

10.833

198'300

21'640.50

10.913

193'400

20'954.50

10.835

198'400

21'654.50

10.915

193'500

20'968.50

10.836

198'500

21'668.50

10.916

193'600

20'982.50

10.838

198'600

21'682.50

10.918

193'700

20'996.50

10.840

198'700

21'696.50

10.919

193'800

21'010.50

10.841

198'800

21'710.50

10.921

193'900

21'024.50

10.843

198'900

21'724.50

10.922

194'000

21'038.50

10.845

199'000

21'738.50

10.924

194'100

21'052.50

10.846

199'100

21'752.50

10.925

194'200

21'066.50

10.848

199'200

21'766.50

10.927

194'300

21'080.50

10.849

199'300

21'780.50

10.928

194'400

21'094.50

10.851

199'400

21'794.50

10.930

194'500

21'108.50

10.853

199'500

21'808.50

10.932

194'600

21'122.50

10.854

199'600

21'822.50

10.933

194'700

21'136.50

10.856

199'700

21'836.50

10.935

194'800

21'150.50

10.858

199'800

21'850.50

10.936

194'900

21'164.50

10.859

199'900

21'864.50

10.938

195'000

21'178.50

10.861

200'000

21'878.50

10.939

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

200'100

21'892.50

10.941

205'100

22'592.50

11.015

200'200

21'906.50

10.942

205'200

22'606.50

11.017

200'300

21'920.50

10.944

205'300

22'620.50

11.018

200'400

21'934.50

10.945

205'400

22'634.50

11.020

200'500

21'948.50

10.947

205'500

22'648.50

11.021

200'600

21'962.50

10.948

205'600

22'662.50

11.023

200'700

21'976.50

10.950

205'700

22'676.50

11.024

200'800

21'990.50

10.951

205'800

22'690.50

11.026

200'900

22'004.50

10.953

205'900

22'704.50

11.027

201'000

22'018.50

10.954

206'000

22'718.50

11.028

201'100

22'032.50

10.956

206'100

22'732.50

11.030

201'200

22'046.50

10.958

206'200

22'746.50

11.031

201'300

22'060.50

10.959

206'300

22'760.50

11.033

201'400

22'074.50

10.961

206'400

22'774.50

11.034

201'500

22'088.50

10.962

206'500

22'788.50

11.036

201'600

22'102.50

10.964

206'600

22'802.50

11.037

201'700

22'116.50

10.965

206'700

22'816.50

11.038

201'800

22'130.50

10.967

206'800

22'830.50

11.040

201'900

22'144.50

10.968

206'900

22'844.50

11.041

202'000

22'158.50

10.970

207'000

22'858.50

11.043

202'100

22'172.50

10.971

207'100

22'872.50

11.044

202'200

22'186.50

10.973

207'200

22'886.50

11.046

202'300

22'200.50

10.974

207'300

22'900.50

11.047

202'400

22'214.50

10.976

207'400

22'914.50

11.048

202'500

22'228.50

10.977

207'500

22'928.50

11.050

202'600

22'242.50

10.979

207'600

22'942.50

11.051

202'700

22'256.50

10.980

207'700

22'956.50

11.053

202'800

22'270.50

10.982

207'800

22'970.50

11.054

202'900

22'284.50

10.983

207'900

22'984.50

11.056

203'000

22'298.50

10.984

208'000

22'998.50

11.057

203'100

22'312.50

10.986

208'100

23'012.50

11.058

203'200

22'326.50

10.987

208'200

23'026.50

11.060

203'300

22'340.50

10.989

208'300

23'040.50

11.061

203'400

22'354.50

10.990

208'400

23'054.50

11.063

203'500

22'368.50

10.992

208'500

23'068.50

11.064

203'600

22'382.50

10.993

208'600

23'082.50

11.065

203'700

22'396.50

10.995

208'700

23'096.50

11.067

203'800

22'410.50

10.996

208'800

23'110.50

11.068

203'900

22'424.50

10.998

208'900

23'124.50

11.070

204'000

22'438.50

10.999

209'000

23'138.50

11.071

204'100

22'452.50

11.001

209'100

23'152.50

11.072

204'200

22'466.50

11.002

209'200

23'166.50

11.074

204'300

22'480.50

11.004

209'300

23'180.50

11.075

204'400

22'494.50

11.005

209'400

23'194.50

11.077

204'500

22'508.50

11.007

209'500

23'208.50

11.078

204'600

22'522.50

11.008

209'600

23'222.50

11.079

204'700

22'536.50

11.010

209'700

23'236.50

11.081

204'800

22'550.50

11.011

209'800

23'250.50

11.082

204'900

22'564.50

11.012

209'900

23'264.50

11.084

205'000

22'578.50

11.014

210'000

23'278.50

11.085

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

210'100

23'292.50

11.086

215'100

23'992.50

11.154

210'200

23'306.50

11.088

215'200

24'006.50

11.155

210'300

23'320.50

11.089

215'300

24'020.50

11.157

210'400

23'334.50

11.091

215'400

24'034.50

11.158

210'500

23'348.50

11.092

215'500

24'048.50

11.159

210'600

23'362.50

11.093

215'600

24'062.50

11.161

210'700

23'376.50

11.095

215'700

24'076.50

11.162

210'800

23'390.50

11.096

215'800

24'090.50

11.163

210'900

23'404.50

11.097

215'900

24'104.50

11.165

211'000

23'418.50

11.099

216'000

24'118.50

11.166

211'100

23'432.50

11.100

216'100

24'132.50

11.167

211'200

23'446.50

11.102

216'200

24'146.50

11.169

211'300

23'460.50

11.103

216'300

24'161.00

11.170

211'400

23'474.50

11.104

216'400

24'175.50

11.172

211'500

23'488.50

11.106

216'500

24'190.00

11.173

211'600

23'502.50

11.107

216'600

24'204.50

11.175

211'700

23'516.50

11.108

216'700

24'219.00

11.176

211'800

23'530.50

11.110

216'800

24'233.50

11.178

211'900

23'544.50

11.111

216'900

24'248.00

11.179

212'000

23'558.50

11.113

217'000

24'262.50

11.181

212'100

23'572.50

11.114

217'100

24'277.00

11.182

212'200

23'586.50

11.115

217'200

24'291.50

11.184

212'300

23'600.50

11.117

217'300

24'306.00

11.185

212'400

23'614.50

11.118

217'400

24'320.50

11.187

212'500

23'628.50

11.119

217'500

24'335.00

11.189

212'600

23'642.50

11.121

217'600

24'349.50

11.190

212'700

23'656.50

11.122

217'700

24'364.00

11.192

212'800

23'670.50

11.123

217'800

24'378.50

11.193

212'900

23'684.50

11.125

217'900

24'393.00

11.195

213'000

23'698.50

11.126

218'000

24'407.50

11.196

213'100

23'712.50

11.127

218'100

24'422.00

11.198

213'200

23'726.50

11.129

218'200

24'436.50

11.199

213'300

23'740.50

11.130

218'300

24'451.00

11.201

213'400

23'754.50

11.131

218'400

24'465.50

11.202

213'500

23'768.50

11.133

218'500

24'480.00

11.204

213'600

23'782.50

11.134

218'600

24'494.50

11.205

213'700

23'796.50

11.135

218'700

24'509.00

11.207

213'800

23'810.50

11.137

218'800

24'523.50

11.208

213'900

23'824.50

11.138

218'900

24'538.00

11.210

214'000

23'838.50

11.139

219'000

24'552.50

11.211

214'100

23'852.50

11.141

219'100

24'567.00

11.213

214'200

23'866.50

11.142

219'200

24'581.50

11.214

214'300

23'880.50

11.143

219'300

24'596.00

11.216

214'400

23'894.50

11.145

219'400

24'610.50

11.217

214'500

23'908.50

11.146

219'500

24'625.00

11.219

214'600

23'922.50

11.147

219'600

24'639.50

11.220

214'700

23'936.50

11.149

219'700

24'654.00

11.222

214'800

23'950.50

11.150

219'800

24'668.50

11.223

214'900

23'964.50

11.151

219'900

24'683.00

11.225

215'000

23'978.50

11.153

220'000

24'697.50

11.226

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

220'100

24'712.00

11.228

225'100

25'437.00

11.300

220'200

24'726.50

11.229

225'200

25'451.50

11.302

220'300

24'741.00

11.231

225'300

25'466.00

11.303

220'400

24'755.50

11.232

225'400

25'480.50

11.305

220'500

24'770.00

11.234

225'500

25'495.00

11.306

220'600

24'784.50

11.235

225'600

25'509.50

11.307

220'700

24'799.00

11.237

225'700

25'524.00

11.309

220'800

24'813.50

11.238

225'800

25'538.50

11.310

220'900

24'828.00

11.239

225'900

25'553.00

11.312

221'000

24'842.50

11.241

226'000

25'567.50

11.313

221'100

24'857.00

11.242

226'100

25'582.00

11.314

221'200

24'871.50

11.244

226'200

25'596.50

11.316

221'300

24'886.00

11.245

226'300

25'611.00

11.317

221'400

24'900.50

11.247

226'400

25'625.50

11.319

221'500

24'915.00

11.248

226'500

25'640.00

11.320

221'600

24'929.50

11.250

226'600

25'654.50

11.321

221'700

24'944.00

11.251

226'700

25'669.00

11.323

221'800

24'958.50

11.253

226'800

25'683.50

11.324

221'900

24'973.00

11.254

226'900

25'698.00

11.326

222'000

24'987.50

11.256

227'000

25'712.50

11.327

222'100

25'002.00

11.257

227'100

25'727.00

11.328

222'200

25'016.50

11.259

227'200

25'741.50

11.330

222'300

25'031.00

11.260

227'300

25'756.00

11.331

222'400

25'045.50

11.261

227'400

25'770.50

11.333

222'500

25'060.00

11.263

227'500

25'785.00

11.334

222'600

25'074.50

11.264

227'600

25'799.50

11.335

222'700

25'089.00

11.266

227'700

25'814.00

11.337

222'800

25'103.50

11.267

227'800

25'828.50

11.338

222'900

25'118.00

11.269

227'900

25'843.00

11.340

223'000

25'132.50

11.270

228'000

25'857.50

11.341

223'100

25'147.00

11.272

228'100

25'872.00

11.342

223'200

25'161.50

11.273

228'200

25'886.50

11.344

223'300

25'176.00

11.275

228'300

25'901.00

11.345

223'400

25'190.50

11.276

228'400

25'915.50

11.347

223'500

25'205.00

11.277

228'500

25'930.00

11.348

223'600

25'219.50

11.279

228'600

25'944.50

11.349

223'700

25'234.00

11.280

228'700

25'959.00

11.351

223'800

25'248.50

11.282

228'800

25'973.50

11.352

223'900

25'263.00

11.283

228'900

25'988.00

11.353

224'000

25'277.50

11.285

229'000

26'002.50

11.355

224'100

25'292.00

11.286

229'100

26'017.00

11.356

224'200

25'306.50

11.287

229'200

26'031.50

11.358

224'300

25'321.00

11.289

229'300

26'046.00

11.359

224'400

25'335.50

11.290

229'400

26'060.50

11.360

224'500

25'350.00

11.292

229'500

26'075.00

11.362

224'600

25'364.50

11.293

229'600

26'089.50

11.363

224'700

25'379.00

11.295

229'700

26'104.00

11.364

224'800

25'393.50

11.296

229'800

26'118.50

11.366

224'900

25'408.00

11.297

229'900

26'133.00

11.367

225'000

25'422.50

11.299

230'000

26'147.50

11.368

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

230'100

26'162.00

11.370

235'100

26'887.00

11.436

230'200

26'176.50

11.371

235'200

26'901.50

11.438

230'300

26'191.00

11.373

235'300

26'916.00

11.439

230'400

26'205.50

11.374

235'400

26'930.50

11.440

230'500

26'220.00

11.375

235'500

26'945.00

11.442

230'600

26'234.50

11.377

235'600

26'959.50

11.443

230'700

26'249.00

11.378

235'700

26'974.00

11.444

230'800

26'263.50

11.379

235'800

26'988.50

11.446

230'900

26'278.00

11.381

235'900

27'003.00

11.447

231'000

26'292.50

11.382

236'000

27'017.50

11.448

231'100

26'307.00

11.383

236'100

27'032.00

11.449

231'200

26'321.50

11.385

236'200

27'046.50

11.451

231'300

26'336.00

11.386

236'300

27'061.00

11.452

231'400

26'350.50

11.387

236'400

27'075.50

11.453

231'500

26'365.00

11.389

236'500

27'090.00

11.455

231'600

26'379.50

11.390

236'600

27'104.50

11.456

231'700

26'394.00

11.391

236'700

27'119.00

11.457

231'800

26'408.50

11.393

236'800

27'133.50

11.458

231'900

26'423.00

11.394

236'900

27'148.00

11.460

232'000

26'437.50

11.395

237'000

27'162.50

11.461

232'100

26'452.00

11.397

237'100

27'177.00

11.462

232'200

26'466.50

11.398

237'200

27'191.50

11.464

232'300

26'481.00

11.399

237'300

27'206.00

11.465

232'400

26'495.50

11.401

237'400

27'220.50

11.466

232'500

26'510.00

11.402

237'500

27'235.00

11.467

232'600

26'524.50

11.403

237'600

27'249.50

11.469

232'700

26'539.00

11.405

237'700

27'264.00

11.470

232'800

26'553.50

11.406

237'800

27'278.50

11.471

232'900

26'568.00

11.407

237'900

27'293.00

11.472

233'000

26'582.50

11.409

238'000

27'307.50

11.474

233'100

26'597.00

11.410

238'100

27'322.00

11.475

233'200

26'611.50

11.411

238'200

27'336.50

11.476

233'300

26'626.00

11.413

238'300

27'351.00

11.478

233'400

26'640.50

11.414

238'400

27'365.50

11.479

233'500

26'655.00

11.415

238'500

27'380.00

11.480

233'600

26'669.50

11.417

238'600

27'394.50

11.481

233'700

26'684.00

11.418

238'700

27'409.00

11.483

233'800

26'698.50

11.419

238'800

27'423.50

11.484

233'900

26'713.00

11.421

238'900

27'438.00

11.485

234'000

26'727.50

11.422

239'000

27'452.50

11.486

234'100

26'742.00

11.423

239'100

27'467.00

11.488

234'200

26'756.50

11.425

239'200

27'481.50

11.489

234'300

26'771.00

11.426

239'300

27'496.00

11.490

234'400

26'785.50

11.427

239'400

27'510.50

11.491

234'500

26'800.00

11.429

239'500

27'525.00

11.493

234'600

26'814.50

11.430

239'600

27'539.50

11.494

234'700

26'829.00

11.431

239'700

27'554.00

11.495

234'800

26'843.50

11.432

239'800

27'568.50

11.496

234'900

26'858.00

11.434

239'900

27'583.00

11.498

235'000

26'872.50

11.435

240'000

27'597.50

11.499

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

240'100

27'612.00

11.500

245'100

28'337.00

11.561

240'200

27'626.50

11.501

245'200

28'351.50

11.563

240'300

27'641.00

11.503

245'300

28'366.00

11.564

240'400

27'655.50

11.504

245'400

28'380.50

11.565

240'500

27'670.00

11.505

245'500

28'395.00

11.566

240'600

27'684.50

11.506

245'600

28'409.50

11.567

240'700

27'699.00

11.508

245'700

28'424.00

11.569

240'800

27'713.50

11.509

245'800

28'438.50

11.570

240'900

27'728.00

11.510

245'900

28'453.00

11.571

241'000

27'742.50

11.511

246'000

28'467.50

11.572

241'100

27'757.00

11.513

246'100

28'482.00

11.573

241'200

27'771.50

11.514

246'200

28'496.50

11.575

241'300

27'786.00

11.515

246'300

28'511.00

11.576

241'400

27'800.50

11.516

246'400

28'525.50

11.577

241'500

27'815.00

11.518

246'500

28'540.00

11.578

241'600

27'829.50

11.519

246'600

28'554.50

11.579

241'700

27'844.00

11.520

246'700

28'569.00

11.580

241'800

27'858.50

11.521

246'800

28'583.50

11.582

241'900

27'873.00

11.523

246'900

28'598.00

11.583

242'000

27'887.50

11.524

247'000

28'612.50

11.584

242'100

27'902.00

11.525

247'100

28'627.00

11.585

242'200

27'916.50

11.526

247'200

28'641.50

11.586

242'300

27'931.00

11.527

247'300

28'656.00

11.588

242'400

27'945.50

11.529

247'400

28'670.50

11.589

242'500

27'960.00

11.530

247'500

28'685.00

11.590

242'600

27'974.50

11.531

247'600

28'699.50

11.591

242'700

27'989.00

11.532

247'700

28'714.00

11.592

242'800

28'003.50

11.534

247'800

28'728.50

11.593

242'900

28'018.00

11.535

247'900

28'743.00

11.595

243'000

28'032.50

11.536

248'000

28'757.50

11.596

243'100

28'047.00

11.537

248'100

28'772.00

11.597

243'200

28'061.50

11.538

248'200

28'786.50

11.598

243'300

28'076.00

11.540

248'300

28'801.00

11.599

243'400

28'090.50

11.541

248'400

28'816.00

11.601

243'500

28'105.00

11.542

248'500

28'831.00

11.602

243'600

28'119.50

11.543

248'600

28'846.00

11.603

243'700

28'134.00

11.545

248'700

28'861.00

11.605

243'800

28'148.50

11.546

248'800

28'876.00

11.606

243'900

28'163.00

11.547

248'900

28'891.00

11.607

244'000

28'177.50

11.548

249'000

28'906.00

11.609

244'100

28'192.00

11.549

249'100

28'921.00

11.610

244'200

28'206.50

11.551

249'200

28'936.00

11.612

244'300

28'221.00

11.552

249'300

28'951.00

11.613

244'400

28'235.50

11.553

249'400

28'966.00

11.614

244'500

28'250.00

11.554

249'500

28'981.00

11.616

244'600

28'264.50

11.555

249'600

28'996.00

11.617

244'700

28'279.00

11.557

249'700

29'011.00

11.618

244'800

28'293.50

11.558

249'800

29'026.00

11.620

244'900

28'308.00

11.559

249'900

29'041.00

11.621

245'000

28'322.50

11.560

250'000

29'056.00

11.622

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

250'100

29'071.00

11.624

255'100

29'821.00

11.690

250'200

29'086.00

11.625

255'200

29'836.00

11.691

250'300

29'101.00

11.626

255'300

29'851.00

11.693

250'400

29'116.00

11.628

255'400

29'866.00

11.694

250'500

29'131.00

11.629

255'500

29'881.00

11.695

250'600

29'146.00

11.630

255'600

29'896.00

11.696

250'700

29'161.00

11.632

255'700

29'911.00

11.698

250'800

29'176.00

11.633

255'800

29'926.00

11.699

250'900

29'191.00

11.635

255'900

29'941.00

11.700

251'000

29'206.00

11.636

256'000

29'956.00

11.702

251'100

29'221.00

11.637

256'100

29'971.00

11.703

251'200

29'236.00

11.639

256'200

29'986.00

11.704

251'300

29'251.00

11.640

256'300

30'001.00

11.705

251'400

29'266.00

11.641

256'400

30'016.00

11.707

251'500

29'281.00

11.643

256'500

30'031.00

11.708

251'600

29'296.00

11.644

256'600

30'046.00

11.709

251'700

29'311.00

11.645

256'700

30'061.00

11.711

251'800

29'326.00

11.647

256'800

30'076.00

11.712

251'900

29'341.00

11.648

256'900

30'091.00

11.713

252'000

29'356.00

11.649

257'000

30'106.00

11.714

252'100

29'371.00

11.651

257'100

30'121.00

11.716

252'200

29'386.00

11.652

257'200

30'136.00

11.717

252'300

29'401.00

11.653

257'300

30'151.00

11.718

252'400

29'416.00

11.655

257'400

30'166.00

11.720

252'500

29'431.00

11.656

257'500

30'181.00

11.721

252'600

29'446.00

11.657

257'600

30'196.00

11.722

252'700

29'461.00

11.658

257'700

30'211.00

11.723

252'800

29'476.00

11.660

257'800

30'226.00

11.725

252'900

29'491.00

11.661

257'900

30'241.00

11.726

253'000

29'506.00

11.662

258'000

30'256.00

11.727

253'100

29'521.00

11.664

258'100

30'271.00

11.728

253'200

29'536.00

11.665

258'200

30'286.00

11.730

253'300

29'551.00

11.666

258'300

30'301.00

11.731

253'400

29'566.00

11.668

258'400

30'316.00

11.732

253'500

29'581.00

11.669

258'500

30'331.00

11.733

253'600

29'596.00

11.670

258'600

30'346.00

11.735

253'700

29'611.00

11.672

258'700

30'361.00

11.736

253'800

29'626.00

11.673

258'800

30'376.00

11.737

253'900

29'641.00

11.674

258'900

30'391.00

11.739

254'000

29'656.00

11.676

259'000

30'406.00

11.740

254'100

29'671.00

11.677

259'100

30'421.00

11.741

254'200

29'686.00

11.678

259'200

30'436.00

11.742

254'300

29'701.00

11.680

259'300

30'451.00

11.744

254'400

29'716.00

11.681

259'400

30'466.00

11.745

254'500

29'731.00

11.682

259'500

30'481.00

11.746

254'600

29'746.00

11.683

259'600

30'496.00

11.747

254'700

29'761.00

11.685

259'700

30'511.00

11.749

254'800

29'776.00

11.686

259'800

30'526.00

11.750

254'900

29'791.00

11.687

259'900

30'541.00

11.751

255'000

29'806.00

11.689

260'000

30'556.00

11.752

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

260'100

30'571.00

11.754

265'100

31'321.00

11.815

260'200

30'586.00

11.755

265'200

31'336.00

11.816

260'300

30'601.00

11.756

265'300

31'351.00

11.817

260'400

30'616.00

11.757

265'400

31'366.00

11.818

260'500

30'631.00

11.759

265'500

31'381.00

11.820

260'600

30'646.00

11.760

265'600

31'396.00

11.821

260'700

30'661.00

11.761

265'700

31'411.00

11.822

260'800

30'676.00

11.762

265'800

31'426.00

11.823

260'900

30'691.00

11.764

265'900

31'441.00

11.824

261'000

30'706.00

11.765

266'000

31'456.00

11.826

261'100

30'721.00

11.766

266'100

31'471.00

11.827

261'200

30'736.00

11.767

266'200

31'486.00

11.828

261'300

30'751.00

11.768

266'300

31'501.00

11.829

261'400

30'766.00

11.770

266'400

31'516.00

11.830

261'500

30'781.00

11.771

266'500

31'531.00

11.832

261'600

30'796.00

11.772

266'600

31'546.00

11.833

261'700

30'811.00

11.773

266'700

31'561.00

11.834

261'800

30'826.00

11.775

266'800

31'576.00

11.835

261'900

30'841.00

11.776

266'900

31'591.00

11.836

262'000

30'856.00

11.777

267'000

31'606.00

11.837

262'100

30'871.00

11.778

267'100

31'621.00

11.839

262'200

30'886.00

11.780

267'200

31'636.00

11.840

262'300

30'901.00

11.781

267'300

31'651.00

11.841

262'400

30'916.00

11.782

267'400

31'666.00

11.842

262'500

30'931.00

11.783

267'500

31'681.00

11.843

262'600

30'946.00

11.784

267'600

31'696.00

11.845

262'700

30'961.00

11.786

267'700

31'711.00

11.846

262'800

30'976.00

11.787

267'800

31'726.00

11.847

262'900

30'991.00

11.788

267'900

31'741.00

11.848

263'000

31'006.00

11.789

268'000

31'756.00

11.849

263'100

31'021.00

11.791

268'100

31'771.00

11.850

263'200

31'036.00

11.792

268'200

31'786.00

11.852

263'300

31'051.00

11.793

268'300

31'801.00

11.853

263'400

31'066.00

11.794

268'400

31'816.00

11.854

263'500

31'081.00

11.795

268'500

31'831.00

11.855

263'600

31'096.00

11.797

268'600

31'846.00

11.856

263'700

31'111.00

11.798

268'700

31'861.00

11.857

263'800

31'126.00

11.799

268'800

31'876.00

11.859

263'900

31'141.00

11.800

268'900

31'891.00

11.860

264'000

31'156.00

11.802

269'000

31'906.00

11.861

264'100

31'171.00

11.803

269'100

31'921.00

11.862

264'200

31'186.00

11.804

269'200

31'936.00

11.863

264'300

31'201.00

11.805

269'300

31'951.00

11.864

264'400

31'216.00

11.806

269'400

31'966.00

11.866

264'500

31'231.00

11.808

269'500

31'981.00

11.867

264'600

31'246.00

11.809

269'600

31'996.00

11.868

264'700

31'261.00

11.810

269'700

32'011.00

11.869

264'800

31'276.00

11.811

269'800

32'026.00

11.870

264'900

31'291.00

11.812

269'900

32'041.00

11.871

265'000

31'306.00

11.814

270'000

32'056.00

11.873

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

270'100

32'071.00

11.874

275'100

32'821.00

11.931

270'200

32'086.00

11.875

275'200

32'836.00

11.932

270'300

32'101.00

11.876

275'300

32'851.00

11.933

270'400

32'116.00

11.877

275'400

32'866.00

11.934

270'500

32'131.00

11.878

275'500

32'881.00

11.935

270'600

32'146.00

11.880

275'600

32'896.00

11.936

270'700

32'161.00

11.881

275'700

32'911.00

11.937

270'800

32'176.00

11.882

275'800

32'926.00

11.938

270'900

32'191.00

11.883

275'900

32'941.00

11.939

271'000

32'206.00

11.884

276'000

32'956.00

11.941

271'100

32'221.00

11.885

276'100

32'971.00

11.942

271'200

32'236.00

11.886

276'200

32'986.00

11.943

271'300

32'251.00

11.888

276'300

33'001.00

11.944

271'400

32'266.00

11.889

276'400

33'016.00

11.945

271'500

32'281.00

11.890

276'500

33'031.00

11.946

271'600

32'296.00

11.891

276'600

33'046.00

11.947

271'700

32'311.00

11.892

276'700

33'061.00

11.948

271'800

32'326.00

11.893

276'800

33'076.00

11.949

271'900

32'341.00

11.894

276'900

33'091.00

11.951

272'000

32'356.00

11.896

277'000

33'106.00

11.952

272'100

32'371.00

11.897

277'100

33'121.00

11.953

272'200

32'386.00

11.898

277'200

33'136.00

11.954

272'300

32'401.00

11.899

277'300

33'151.00

11.955

272'400

32'416.00

11.900

277'400

33'166.00

11.956

272'500

32'431.00

11.901

277'500

33'181.00

11.957

272'600

32'446.00

11.902

277'600

33'196.00

11.958

272'700

32'461.00

11.904

277'700

33'211.00

11.959

272'800

32'476.00

11.905

277'800

33'226.00

11.960

272'900

32'491.00

11.906

277'900

33'241.00

11.961

273'000

32'506.00

11.907

278'000

33'256.00

11.963

273'100

32'521.00

11.908

278'100

33'271.00

11.964

273'200

32'536.00

11.909

278'200

33'286.00

11.965

273'300

32'551.00

11.910

278'300

33'301.00

11.966

273'400

32'566.00

11.911

278'400

33'316.00

11.967

273'500

32'581.00

11.913

278'500

33'331.00

11.968

273'600

32'596.00

11.914

278'600

33'346.00

11.969

273'700

32'611.00

11.915

278'700

33'361.00

11.970

273'800

32'626.00

11.916

278'800

33'376.00

11.971

273'900

32'641.00

11.917

278'900

33'391.00

11.972

274'000

32'656.00

11.918

279'000

33'406.00

11.973

274'100

32'671.00

11.919

279'100

33'421.00

11.975

274'200

32'686.00

11.920

279'200

33'436.00

11.976

274'300

32'701.00

11.922

279'300

33'451.00

11.977

274'400

32'716.00

11.923

279'400

33'466.00

11.978

274'500

32'731.00

11.924

279'500

33'481.00

11.979

274'600

32'746.00

11.925

279'600

33'496.00

11.980

274'700

32'761.00

11.926

279'700

33'511.00

11.981

274'800

32'776.00

11.927

279'800

33'526.00

11.982

274'900

32'791.00

11.928

279'900

33'541.00

11.983

275'000

32'806.00

11.929

280'000

33'556.00

11.984

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

280'100

33'571.00

11.985

285'100

34'332.50

12.042

280'200

33'586.00

11.986

285'200

34'348.00

12.043

280'300

33'601.00

11.988

285'300

34'363.50

12.045

280'400

33'616.00

11.989

285'400

34'379.00

12.046

280'500

33'631.00

11.990

285'500

34'394.50

12.047

280'600

33'646.00

11.991

285'600

34'410.00

12.048

280'700

33'661.00

11.992

285'700

34'425.50

12.050

280'800

33'676.00

11.993

285'800

34'441.00

12.051

280'900

33'691.00

11.994

285'900

34'456.50

12.052

281'000

33'706.00

11.995

286'000

34'472.00

12.053

281'100

33'721.00

11.996

286'100

34'487.50

12.054

281'200

33'736.00

11.997

286'200

34'503.00

12.056

281'300

33'751.00

11.998

286'300

34'518.50

12.057

281'400

33'766.00

11.999

286'400

34'534.00

12.058

281'500

33'781.00

12.000

286'500

34'549.50

12.059

281'600

33'796.00

12.001

286'600

34'565.00

12.060

281'700

33'811.00

12.002

286'700

34'580.50

12.062

281'800

33'826.00

12.004

286'800

34'596.00

12.063

281'900

33'841.00

12.005

286'900

34'611.50

12.064

282'000

33'856.00

12.006

287'000

34'627.00

12.065

282'100

33'871.00

12.007

287'100

34'642.50

12.066

282'200

33'886.00

12.008

287'200

34'658.00

12.068

282'300

33'901.00

12.009

287'300

34'673.50

12.069

282'400

33'916.00

12.010

287'400

34'689.00

12.070

282'500

33'931.00

12.011

287'500

34'704.50

12.071

282'600

33'946.00

12.012

287'600

34'720.00

12.072

282'700

33'961.00

12.013

287'700

34'735.50

12.074

282'800

33'976.00

12.014

287'800

34'751.00

12.075

282'900

33'991.50

12.015

287'900

34'766.50

12.076

283'000

34'007.00

12.017

288'000

34'782.00

12.077

283'100

34'022.50

12.018

288'100

34'797.50

12.078

283'200

34'038.00

12.019

288'200

34'813.00

12.079

283'300

34'053.50

12.020

288'300

34'828.50

12.081

283'400

34'069.00

12.022

288'400

34'844.00

12.082

283'500

34'084.50

12.023

288'500

34'859.50

12.083

283'600

34'100.00

12.024

288'600

34'875.00

12.084

283'700

34'115.50

12.025

288'700

34'890.50

12.085

283'800

34'131.00

12.026

288'800

34'906.00

12.087

283'900

34'146.50

12.028

288'900

34'921.50

12.088

284'000

34'162.00

12.029

289'000

34'937.00

12.089

284'100

34'177.50

12.030

289'100

34'952.50

12.090

284'200

34'193.00

12.031

289'200

34'968.00

12.091

284'300

34'208.50

12.033

289'300

34'983.50

12.092

284'400

34'224.00

12.034

289'400

34'999.00

12.094

284'500

34'239.50

12.035

289'500

35'014.50

12.095

284'600

34'255.00

12.036

289'600

35'030.00

12.096

284'700

34'270.50

12.037

289'700

35'045.50

12.097

284'800

34'286.00

12.039

289'800

35'061.00

12.098

284'900

34'301.50

12.040

289'900

35'076.50

12.100

285'000

34'317.00

12.041

290'000

35'092.00

12.101

Barème de l'impôt sur le revenu 2023

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

290'100

35'107.50

12.102

295'100

35'882.50

12.159

290'200

35'123.00

12.103

295'200

35'898.00

12.161

290'300

35'138.50

12.104

295'300

35'913.50

12.162

290'400

35'154.00

12.105

295'400

35'929.00

12.163

290'500

35'169.50

12.107

295'500

35'944.50

12.164

290'600

35'185.00

12.108

295'600

35'960.00

12.165

290'700

35'200.50

12.109

295'700

35'975.50

12.166

290'800

35'216.00

12.110

295'800

35'991.00

12.167

290'900

35'231.50

12.111

295'900

36'006.50

12.168

291'000

35'247.00

12.112

296'000

36'022.00

12.170

291'100

35'262.50

12.114

296'100

36'037.50

12.171

291'200

35'278.00

12.115

296'200

36'053.00

12.172

291'300

35'293.50

12.116

296'300

36'068.50

12.173

291'400

35'309.00

12.117

296'400

36'084.00

12.174

291'500

35'324.50

12.118

296'500

36'099.50

12.175

291'600

35'340.00

12.119

296'600

36'115.00

12.176

291'700

35'355.50

12.121

296'700

36'130.50

12.177

291'800

35'371.00

12.122

296'800

36'146.00

12.179

291'900

35'386.50

12.123

296'900

36'161.50

12.180

292'000

35'402.00

12.124

297'000

36'177.00

12.181

292'100

35'417.50

12.125

297'100

36'192.50

12.182

292'200

35'433.00

12.126

297'200

36'208.00

12.183

292'300

35'448.50

12.127

297'300

36'223.50

12.184

292'400

35'464.00

12.129

297'400

36'239.00

12.185

292'500

35'479.50

12.130

297'500

36'254.50

12.186

292'600

35'495.00

12.131

297'600

36'270.00

12.188

292'700

35'510.50

12.132

297'700

36'285.50

12.189

292'800

35'526.00

12.133

297'800

36'301.00

12.190

292'900

35'541.50

12.134

297'900

36'316.50

12.191

293'000

35'557.00

12.135

298'000

36'332.00

12.192

293'100

35'572.50

12.137

298'100

36'347.50

12.193

293'200

35'588.00

12.138

298'200

36'363.00

12.194

293'300

35'603.50

12.139

298'300

36'378.50

12.195

293'400

35'619.00

12.140

298'400

36'394.00

12.196

293'500

35'634.50

12.141

298'500

36'409.50

12.197

293'600

35'650.00

12.142

298'600

36'425.00

12.199

293'700

35'665.50

12.144

298'700

36'440.50

12.200

293'800

35'681.00

12.145

298'800

36'456.00

12.201

293'900

35'696.50

12.146

298'900

36'471.50

12.202

294'000

35'712.00

12.147

299'000

36'487.00

12.203

294'100

35'727.50

12.148

299'100

36'502.50

12.204

294'200

35'743.00

12.149

299'200

36'518.00

12.205

294'300

35'758.50

12.150

299'300

36'533.50

12.206

294'400

35'774.00

12.151

299'400

36'549.00

12.207

294'500

35'789.50

12.153

299'500

36'564.50

12.209

294'600

35'805.00

12.154

299'600

36'580.00

12.210

294'700

35'820.50

12.155

299'700

36'595.50

12.211

294'800

35'836.00

12.156

299'800

36'611.00

12.212

294'900

35'851.50

12.157

299'900

36'626.50

12.213

295'000

35'867.00

12.158

300'000

36'642.00

12.214

Barème de l'impôt sur le revenu 2023 Coefficient 100 % Revenu Taux en Revenu Taux en Impôt de base Impôt de base imposable % imposable %

Au-dessus de CHF 300'000 de revenu imposable, l'impôt sur les centaines supplémentaires est calculé au taux de 15.5 %

EXEMPLE DE CALCUL Pour un revenu imposable de CHF 427'900 Impôt s/ 300'000 36'642.00 Impôt s/ 127'900 à 15.5 % 19'824.50 Impôt total 56'466.50

Taux : 56'466.50 x 1'00 13.196 % 427'900