Barème sur le revenu

Barème de l'impôt sur le revenu

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

100

1.00

1.000

5'100

108.00

2.118

200

2.00

1.000

5'200

112.00

2.154

300

3.00

1.000

5'300

116.00

2.189

400

4.00

1.000

5'400

120.00

2.222

500

5.00

1.000

5'500

124.00

2.255

600

6.00

1.000

5'600

128.00

2.286

700

7.00

1.000

5'700

132.00

2.316

800

8.00

1.000

5'800

136.00

2.345

900

9.00

1.000

5'900

140.00

2.373

1'000

10.00

1.000

6'000

144.00

2.400

1'100

11.00

1.000

6'100

148.00

2.426

1'200

12.00

1.000

6'200

152.00

2.452

1'300

13.00

1.000

6'300

156.00

2.476

1'400

14.00

1.000

6'400

160.00

2.500

1'500

15.00

1.000

6'500

164.00

2.523

1'600

16.00

1.000

6'600

168.00

2.545

1'700

18.00

1.059

6'700

172.00

2.567

1'800

20.00

1.111

6'800

176.00

2.588

1'900

22.00

1.158

6'900

180.00

2.609

2'000

24.00

1.200

7'000

184.00

2.629

2'100

26.00

1.238

7'100

188.00

2.648

2'200

28.00

1.273

7'200

192.00

2.667

2'300

30.00

1.304

7'300

196.00

2.685

2'400

32.00

1.333

7'400

200.00

2.703

2'500

34.00

1.360

7'500

204.00

2.720

2'600

36.00

1.385

7'600

208.00

2.737

2'700

38.00

1.407

7'700

212.00

2.753

2'800

40.00

1.429

7'800

216.00

2.769

2'900

42.00

1.448

7'900

220.00

2.785

3'000

44.00

1.467

8'000

225.00

2.813

3'100

46.00

1.484

8'100

230.00

2.840

3'200

48.00

1.500

8'200

235.00

2.866

3'300

51.00

1.545

8'300

240.00

2.892

3'400

54.00

1.588

8'400

245.00

2.917

3'500

57.00

1.629

8'500

250.00

2.941

3'600

60.00

1.667

8'600

255.00

2.965

3'700

63.00

1.703

8'700

260.00

2.989

3'800

66.00

1.737

8'800

265.00

3.011

3'900

69.00

1.769

8'900

270.00

3.034

4'000

72.00

1.800

9'000

275.00

3.056

4'100

75.00

1.829

9'100

280.00

3.077

4'200

78.00

1.857

9'200

285.00

3.098

4'300

81.00

1.884

9'300

290.00

3.118

4'400

84.00

1.909

9'400

295.00

3.138

4'500

87.00

1.933

9'500

300.00

3.158

4'600

90.00

1.957

9'600

305.00

3.177

4'700

93.00

1.979

9'700

310.00

3.196

4'800

96.00

2.000

9'800

315.00

3.214

4'900

100.00

2.041

9'900

320.00

3.232

5'000

104.00

2.080

10'000

325.00

3.250

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

10'100

330.00

3.267

15'100

627.00

4.152

10'200

335.00

3.284

15'200

634.00

4.171

10'300

340.00

3.301

15'300

641.00

4.190

10'400

345.00

3.317

15'400

648.00

4.208

10'500

350.00

3.333

15'500

655.00

4.226

10'600

355.00

3.349

15'600

662.00

4.244

10'700

360.00

3.364

15'700

669.00

4.261

10'800

365.00

3.380

15'800

676.00

4.278

10'900

370.00

3.394

15'900

683.00

4.296

11'000

375.00

3.409

16'000

690.00

4.313

11'100

380.00

3.423

16'100

697.00

4.329

11'200

385.00

3.438

16'200

704.00

4.346

11'300

391.00

3.460

16'300

711.00

4.362

11'400

397.00

3.482

16'400

718.00

4.378

11'500

403.00

3.504

16'500

725.00

4.394

11'600

409.00

3.526

16'600

732.00

4.410

11'700

415.00

3.547

16'700

739.00

4.425

11'800

421.00

3.568

16'800

746.00

4.440

11'900

427.00

3.588

16'900

753.00

4.456

12'000

433.00

3.608

17'000

760.00

4.471

12'100

439.00

3.628

17'100

767.00

4.485

12'200

445.00

3.648

17'200

774.00

4.500

12'300

451.00

3.667

17'300

781.00

4.514

12'400

457.00

3.685

17'400

788.00

4.529

12'500

463.00

3.704

17'500

795.00

4.543

12'600

469.00

3.722

17'600

802.00

4.557

12'700

475.00

3.740

17'700

809.00

4.571

12'800

481.00

3.758

17'800

816.00

4.584

12'900

487.00

3.775

17'900

823.00

4.598

13'000

493.00

3.792

18'000

830.00

4.611

13'100

499.00

3.809

18'100

837.00

4.624

13'200

505.00

3.826

18'200

844.00

4.637

13'300

511.00

3.842

18'300

851.00

4.650

13'400

517.00

3.858

18'400

858.00

4.663

13'500

523.00

3.874

18'500

865.00

4.676

13'600

529.00

3.890

18'600

872.00

4.688

13'700

535.00

3.905

18'700

879.00

4.701

13'800

541.00

3.920

18'800

886.00

4.713

13'900

547.00

3.935

18'900

893.00

4.725

14'000

553.00

3.950

19'000

900.00

4.737

14'100

559.00

3.965

19'100

907.00

4.749

14'200

565.00

3.979

19'200

914.00

4.760

14'300

571.00

3.993

19'300

921.00

4.772

14'400

578.00

4.014

19'400

928.00

4.784

14'500

585.00

4.034

19'500

935.00

4.795

14'600

592.00

4.055

19'600

942.00

4.806

14'700

599.00

4.075

19'700

949.00

4.817

14'800

606.00

4.095

19'800

956.00

4.828

14'900

613.00

4.114

19'900

963.00

4.839

15'000

620.00

4.133

20'000

970.00

4.850

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

20'100

977.00

4.861

25'100

1'355.00

5.398

20'200

984.00

4.871

25'200

1'363.00

5.409

20'300

991.00

4.882

25'300

1'371.00

5.419

20'400

998.00

4.892

25'400

1'379.00

5.429

20'500

1'005.00

4.902

25'500

1'387.00

5.439

20'600

1'012.00

4.913

25'600

1'395.00

5.449

20'700

1'019.00

4.923

25'700

1'403.00

5.459

20'800

1'026.00

4.933

25'800

1'411.00

5.469

20'900

1'033.00

4.943

25'900

1'419.00

5.479

21'000

1'040.00

4.952

26'000

1'427.00

5.488

21'100

1'047.00

4.962

26'100

1'435.00

5.498

21'200

1'054.00

4.972

26'200

1'443.00

5.508

21'300

1'061.00

4.981

26'300

1'451.00

5.517

21'400

1'068.00

4.991

26'400

1'459.00

5.527

21'500

1'075.00

5.000

26'500

1'467.00

5.536

21'600

1'082.00

5.009

26'600

1'475.00

5.545

21'700

1'089.00

5.018

26'700

1'483.00

5.554

21'800

1'096.00

5.028

26'800

1'491.00

5.563

21'900

1'103.00

5.037

26'900

1'499.00

5.572

22'000

1'110.00

5.045

27'000

1'507.00

5.581

22'100

1'117.00

5.054

27'100

1'515.00

5.590

22'200

1'124.00

5.063

27'200

1'523.00

5.599

22'300

1'131.00

5.072

27'300

1'531.00

5.608

22'400

1'139.00

5.085

27'400

1'539.00

5.617

22'500

1'147.00

5.098

27'500

1'547.00

5.625

22'600

1'155.00

5.111

27'600

1'555.00

5.634

22'700

1'163.00

5.123

27'700

1'563.00

5.643

22'800

1'171.00

5.136

27'800

1'571.00

5.651

22'900

1'179.00

5.148

27'900

1'579.00

5.659

23'000

1'187.00

5.161

28'000

1'587.00

5.668

23'100

1'195.00

5.173

28'100

1'595.00

5.676

23'200

1'203.00

5.185

28'200

1'603.00

5.684

23'300

1'211.00

5.197

28'300

1'611.00

5.693

23'400

1'219.00

5.209

28'400

1'619.00

5.701

23'500

1'227.00

5.221

28'500

1'627.00

5.709

23'600

1'235.00

5.233

28'600

1'635.00

5.717

23'700

1'243.00

5.245

28'700

1'643.00

5.725

23'800

1'251.00

5.256

28'800

1'651.00

5.733

23'900

1'259.00

5.268

28'900

1'659.00

5.740

24'000

1'267.00

5.279

29'000

1'667.00

5.748

24'100

1'275.00

5.290

29'100

1'675.00

5.756

24'200

1'283.00

5.302

29'200

1'683.00

5.764

24'300

1'291.00

5.313

29'300

1'691.00

5.771

24'400

1'299.00

5.324

29'400

1'699.00

5.779

24'500

1'307.00

5.335

29'500

1'707.00

5.786

24'600

1'315.00

5.346

29'600

1'715.00

5.794

24'700

1'323.00

5.356

29'700

1'723.00

5.801

24'800

1'331.00

5.367

29'800

1'731.00

5.809

24'900

1'339.00

5.378

29'900

1'739.00

5.816

25'000

1'347.00

5.388

30'000

1'747.00

5.823

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

30'100

1'755.00

5.831

35'100

2'155.00

6.140

30'200

1'763.00

5.838

35'200

2'163.00

6.145

30'300

1'771.00

5.845

35'300

2'171.00

6.150

30'400

1'779.00

5.852

35'400

2'179.00

6.155

30'500

1'787.00

5.859

35'500

2'187.00

6.161

30'600

1'795.00

5.866

35'600

2'195.00

6.166

30'700

1'803.00

5.873

35'700

2'203.00

6.171

30'800

1'811.00

5.880

35'800

2'211.00

6.176

30'900

1'819.00

5.887

35'900

2'219.00

6.181

31'000

1'827.00

5.894

36'000

2'227.00

6.186

31'100

1'835.00

5.900

36'100

2'235.00

6.191

31'200

1'843.00

5.907

36'200

2'243.00

6.196

31'300

1'851.00

5.914

36'300

2'251.00

6.201

31'400

1'859.00

5.920

36'400

2'259.00

6.206

31'500

1'867.00

5.927

36'500

2'267.00

6.211

31'600

1'875.00

5.934

36'600

2'275.00

6.216

31'700

1'883.00

5.940

36'700

2'283.00

6.221

31'800

1'891.00

5.947

36'800

2'291.00

6.226

31'900

1'899.00

5.953

36'900

2'299.00

6.230

32'000

1'907.00

5.959

37'000

2'307.00

6.235

32'100

1'915.00

5.966

37'100

2'315.00

6.240

32'200

1'923.00

5.972

37'200

2'323.00

6.245

32'300

1'931.00

5.978

37'300

2'331.00

6.249

32'400

1'939.00

5.985

37'400

2'339.00

6.254

32'500

1'947.00

5.991

37'500

2'347.00

6.259

32'600

1'955.00

5.997

37'600

2'355.00

6.263

32'700

1'963.00

6.003

37'700

2'363.00

6.268

32'800

1'971.00

6.009

37'800

2'371.00

6.272

32'900

1'979.00

6.015

37'900

2'379.00

6.277

33'000

1'987.00

6.021

38'000

2'387.00

6.282

33'100

1'995.00

6.027

38'100

2'395.00

6.286

33'200

2'003.00

6.033

38'200

2'403.00

6.291

33'300

2'011.00

6.039

38'300

2'412.00

6.298

33'400

2'019.00

6.045

38'400

2'421.00

6.305

33'500

2'027.00

6.051

38'500

2'430.00

6.312

33'600

2'035.00

6.057

38'600

2'439.00

6.319

33'700

2'043.00

6.062

38'700

2'448.00

6.326

33'800

2'051.00

6.068

38'800

2'457.00

6.332

33'900

2'059.00

6.074

38'900

2'466.00

6.339

34'000

2'067.00

6.079

39'000

2'475.00

6.346

34'100

2'075.00

6.085

39'100

2'484.00

6.353

34'200

2'083.00

6.091

39'200

2'493.00

6.360

34'300

2'091.00

6.096

39'300

2'502.00

6.366

34'400

2'099.00

6.102

39'400

2'511.00

6.373

34'500

2'107.00

6.107

39'500

2'520.00

6.380

34'600

2'115.00

6.113

39'600

2'529.00

6.386

34'700

2'123.00

6.118

39'700

2'538.00

6.393

34'800

2'131.00

6.124

39'800

2'547.00

6.399

34'900

2'139.00

6.129

39'900

2'556.00

6.406

35'000

2'147.00

6.134

40'000

2'565.00

6.413

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

40'100

2'574.00

6.419

45'100

3'024.00

6.705

40'200

2'583.00

6.425

45'200

3'033.00

6.710

40'300

2'592.00

6.432

45'300

3'042.00

6.715

40'400

2'601.00

6.438

45'400

3'051.00

6.720

40'500

2'610.00

6.444

45'500

3'060.00

6.725

40'600

2'619.00

6.451

45'600

3'069.00

6.730

40'700

2'628.00

6.457

45'700

3'078.00

6.735

40'800

2'637.00

6.463

45'800

3'087.00

6.740

40'900

2'646.00

6.469

45'900

3'096.00

6.745

41'000

2'655.00

6.476

46'000

3'105.00

6.750

41'100

2'664.00

6.482

46'100

3'114.00

6.755

41'200

2'673.00

6.488

46'200

3'123.00

6.760

41'300

2'682.00

6.494

46'300

3'132.00

6.765

41'400

2'691.00

6.500

46'400

3'141.00

6.769

41'500

2'700.00

6.506

46'500

3'150.00

6.774

41'600

2'709.00

6.512

46'600

3'159.00

6.779

41'700

2'718.00

6.518

46'700

3'168.00

6.784

41'800

2'727.00

6.524

46'800

3'177.00

6.788

41'900

2'736.00

6.530

46'900

3'186.00

6.793

42'000

2'745.00

6.536

47'000

3'195.00

6.798

42'100

2'754.00

6.542

47'100

3'204.00

6.803

42'200

2'763.00

6.547

47'200

3'213.00

6.807

42'300

2'772.00

6.553

47'300

3'222.00

6.812

42'400

2'781.00

6.559

47'400

3'231.00

6.816

42'500

2'790.00

6.565

47'500

3'240.00

6.821

42'600

2'799.00

6.570

47'600

3'249.00

6.826

42'700

2'808.00

6.576

47'700

3'258.00

6.830

42'800

2'817.00

6.582

47'800

3'267.00

6.835

42'900

2'826.00

6.587

47'900

3'276.00

6.839

43'000

2'835.00

6.593

48'000

3'285.00

6.844

43'100

2'844.00

6.599

48'100

3'294.00

6.848

43'200

2'853.00

6.604

48'200

3'303.00

6.853

43'300

2'862.00

6.610

48'300

3'312.00

6.857

43'400

2'871.00

6.615

48'400

3'321.00

6.862

43'500

2'880.00

6.621

48'500

3'330.00

6.866

43'600

2'889.00

6.626

48'600

3'339.00

6.870

43'700

2'898.00

6.632

48'700

3'348.00

6.875

43'800

2'907.00

6.637

48'800

3'357.00

6.879

43'900

2'916.00

6.642

48'900

3'366.00

6.883

44'000

2'925.00

6.648

49'000

3'375.00

6.888

44'100

2'934.00

6.653

49'100

3'384.00

6.892

44'200

2'943.00

6.658

49'200

3'393.00

6.896

44'300

2'952.00

6.664

49'300

3'402.00

6.901

44'400

2'961.00

6.669

49'400

3'411.00

6.905

44'500

2'970.00

6.674

49'500

3'420.00

6.909

44'600

2'979.00

6.679

49'600

3'429.00

6.913

44'700

2'988.00

6.685

49'700

3'438.00

6.918

44'800

2'997.00

6.690

49'800

3'447.00

6.922

44'900

3'006.00

6.695

49'900

3'456.00

6.926

45'000

3'015.00

6.700

50'000

3'465.00

6.930

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

50'100

3'474.00

6.934

55'100

3'934.00

7.140

50'200

3'483.00

6.938

55'200

3'944.00

7.145

50'300

3'492.00

6.942

55'300

3'954.00

7.150

50'400

3'501.00

6.946

55'400

3'964.00

7.155

50'500

3'510.00

6.950

55'500

3'974.00

7.160

50'600

3'519.00

6.955

55'600

3'984.00

7.165

50'700

3'528.00

6.959

55'700

3'994.00

7.171

50'800

3'537.00

6.963

55'800

4'004.00

7.176

50'900

3'546.00

6.967

55'900

4'014.00

7.181

51'000

3'555.00

6.971

56'000

4'024.00

7.186

51'100

3'564.00

6.975

56'100

4'034.00

7.191

51'200

3'573.00

6.979

56'200

4'044.00

7.196

51'300

3'582.00

6.982

56'300

4'054.00

7.201

51'400

3'591.00

6.986

56'400

4'064.00

7.206

51'500

3'600.00

6.990

56'500

4'074.00

7.211

51'600

3'609.00

6.994

56'600

4'084.00

7.216

51'700

3'618.00

6.998

56'700

4'094.00

7.220

51'800

3'627.00

7.002

56'800

4'104.00

7.225

51'900

3'636.00

7.006

56'900

4'114.00

7.230

52'000

3'645.00

7.010

57'000

4'124.00

7.235

52'100

3'654.00

7.013

57'100

4'134.00

7.240

52'200

3'663.00

7.017

57'200

4'144.00

7.245

52'300

3'672.00

7.021

57'300

4'154.00

7.250

52'400

3'681.00

7.025

57'400

4'164.00

7.254

52'500

3'690.00

7.029

57'500

4'174.00

7.259

52'600

3'699.00

7.032

57'600

4'184.00

7.264

52'700

3'708.00

7.036

57'700

4'194.00

7.269

52'800

3'717.00

7.040

57'800

4'204.00

7.273

52'900

3'726.00

7.043

57'900

4'214.00

7.278

53'000

3'735.00

7.047

58'000

4'224.00

7.283

53'100

3'744.00

7.051

58'100

4'234.00

7.287

53'200

3'753.00

7.055

58'200

4'244.00

7.292

53'300

3'762.00

7.058

58'300

4'254.00

7.297

53'400

3'771.00

7.062

58'400

4'264.00

7.301

53'500

3'780.00

7.065

58'500

4'274.00

7.306

53'600

3'789.00

7.069

58'600

4'284.00

7.311

53'700

3'798.00

7.073

58'700

4'294.00

7.315

53'800

3'807.00

7.076

58'800

4'304.00

7.320

53'900

3'816.00

7.080

58'900

4'314.00

7.324

54'000

3'825.00

7.083

59'000

4'324.00

7.329

54'100

3'834.00

7.087

59'100

4'334.00

7.333

54'200

3'844.00

7.092

59'200

4'344.00

7.338

54'300

3'854.00

7.098

59'300

4'354.00

7.342

54'400

3'864.00

7.103

59'400

4'364.00

7.347

54'500

3'874.00

7.108

59'500

4'374.00

7.351

54'600

3'884.00

7.114

59'600

4'384.00

7.356

54'700

3'894.00

7.119

59'700

4'394.00

7.360

54'800

3'904.00

7.124

59'800

4'404.00

7.365

54'900

3'914.00

7.129

59'900

4'414.00

7.369

55'000

3'924.00

7.135

60'000

4'424.00

7.373

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

60'100

4'434.00

7.378

65'100

4'934.00

7.579

60'200

4'444.00

7.382

65'200

4'944.00

7.583

60'300

4'454.00

7.386

65'300

4'954.00

7.587

60'400

4'464.00

7.391

65'400

4'964.00

7.590

60'500

4'474.00

7.395

65'500

4'974.00

7.594

60'600

4'484.00

7.399

65'600

4'984.00

7.598

60'700

4'494.00

7.404

65'700

4'994.00

7.601

60'800

4'504.00

7.408

65'800

5'004.00

7.605

60'900

4'514.00

7.412

65'900

5'014.00

7.608

61'000

4'524.00

7.416

66'000

5'024.00

7.612

61'100

4'534.00

7.421

66'100

5'034.00

7.616

61'200

4'544.00

7.425

66'200

5'044.00

7.619

61'300

4'554.00

7.429

66'300

5'054.00

7.623

61'400

4'564.00

7.433

66'400

5'064.00

7.627

61'500

4'574.00

7.437

66'500

5'074.00

7.630

61'600

4'584.00

7.442

66'600

5'084.00

7.634

61'700

4'594.00

7.446

66'700

5'094.00

7.637

61'800

4'604.00

7.450

66'800

5'104.00

7.641

61'900

4'614.00

7.454

66'900

5'114.00

7.644

62'000

4'624.00

7.458

67'000

5'124.00

7.648

62'100

4'634.00

7.462

67'100

5'134.00

7.651

62'200

4'644.00

7.466

67'200

5'144.00

7.655

62'300

4'654.00

7.470

67'300

5'154.00

7.658

62'400

4'664.00

7.474

67'400

5'164.00

7.662

62'500

4'674.00

7.478

67'500

5'174.00

7.665

62'600

4'684.00

7.482

67'600

5'184.00

7.669

62'700

4'694.00

7.486

67'700

5'194.00

7.672

62'800

4'704.00

7.490

67'800

5'204.00

7.676

62'900

4'714.00

7.494

67'900

5'214.00

7.679

63'000

4'724.00

7.498

68'000

5'224.00

7.682

63'100

4'734.00

7.502

68'100

5'234.00

7.686

63'200

4'744.00

7.506

68'200

5'244.00

7.689

63'300

4'754.00

7.510

68'300

5'254.00

7.693

63'400

4'764.00

7.514

68'400

5'264.00

7.696

63'500

4'774.00

7.518

68'500

5'274.00

7.699

63'600

4'784.00

7.522

68'600

5'284.00

7.703

63'700

4'794.00

7.526

68'700

5'294.00

7.706

63'800

4'804.00

7.530

68'800

5'304.00

7.709

63'900

4'814.00

7.534

68'900

5'314.00

7.713

64'000

4'824.00

7.538

69'000

5'324.00

7.716

64'100

4'834.00

7.541

69'100

5'334.00

7.719

64'200

4'844.00

7.545

69'200

5'344.00

7.723

64'300

4'854.00

7.549

69'300

5'354.00

7.726

64'400

4'864.00

7.553

69'400

5'364.00

7.729

64'500

4'874.00

7.557

69'500

5'374.00

7.732

64'600

4'884.00

7.560

69'600

5'384.00

7.736

64'700

4'894.00

7.564

69'700

5'394.00

7.739

64'800

4'904.00

7.568

69'800

5'404.00

7.742

64'900

4'914.00

7.572

69'900

5'414.00

7.745

65'000

4'924.00

7.575

70'000

5'424.00

7.749

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

70'100

5'434.00

7.752

75'100

5'984.00

7.968

70'200

5'445.00

7.756

75'200

5'995.00

7.972

70'300

5'456.00

7.761

75'300

6'006.00

7.976

70'400

5'467.00

7.766

75'400

6'017.00

7.980

70'500

5'478.00

7.770

75'500

6'028.00

7.984

70'600

5'489.00

7.775

75'600

6'039.00

7.988

70'700

5'500.00

7.779

75'700

6'050.00

7.992

70'800

5'511.00

7.784

75'800

6'061.00

7.996

70'900

5'522.00

7.788

75'900

6'072.00

8.000

71'000

5'533.00

7.793

76'000

6'083.00

8.004

71'100

5'544.00

7.797

76'100

6'094.00

8.008

71'200

5'555.00

7.802

76'200

6'105.00

8.012

71'300

5'566.00

7.806

76'300

6'116.00

8.016

71'400

5'577.00

7.811

76'400

6'127.00

8.020

71'500

5'588.00

7.815

76'500

6'138.00

8.024

71'600

5'599.00

7.820

76'600

6'149.00

8.027

71'700

5'610.00

7.824

76'700

6'160.00

8.031

71'800

5'621.00

7.829

76'800

6'171.00

8.035

71'900

5'632.00

7.833

76'900

6'182.00

8.039

72'000

5'643.00

7.838

77'000

6'193.00

8.043

72'100

5'654.00

7.842

77'100

6'204.00

8.047

72'200

5'665.00

7.846

77'200

6'215.00

8.051

72'300

5'676.00

7.851

77'300

6'226.00

8.054

72'400

5'687.00

7.855

77'400

6'237.00

8.058

72'500

5'698.00

7.859

77'500

6'248.00

8.062

72'600

5'709.00

7.864

77'600

6'259.00

8.066

72'700

5'720.00

7.868

77'700

6'270.00

8.069

72'800

5'731.00

7.872

77'800

6'281.00

8.073

72'900

5'742.00

7.877

77'900

6'292.00

8.077

73'000

5'753.00

7.881

78'000

6'303.00

8.081

73'100

5'764.00

7.885

78'100

6'314.00

8.085

73'200

5'775.00

7.889

78'200

6'325.00

8.088

73'300

5'786.00

7.894

78'300

6'336.00

8.092

73'400

5'797.00

7.898

78'400

6'347.00

8.096

73'500

5'808.00

7.902

78'500

6'358.00

8.099

73'600

5'819.00

7.906

78'600

6'369.00

8.103

73'700

5'830.00

7.910

78'700

6'380.00

8.107

73'800

5'841.00

7.915

78'800

6'391.00

8.110

73'900

5'852.00

7.919

78'900

6'402.00

8.114

74'000

5'863.00

7.923

79'000

6'413.00

8.118

74'100

5'874.00

7.927

79'100

6'424.00

8.121

74'200

5'885.00

7.931

79'200

6'435.00

8.125

74'300

5'896.00

7.935

79'300

6'446.00

8.129

74'400

5'907.00

7.940

79'400

6'457.00

8.132

74'500

5'918.00

7.944

79'500

6'468.00

8.136

74'600

5'929.00

7.948

79'600

6'479.00

8.139

74'700

5'940.00

7.952

79'700

6'490.00

8.143

74'800

5'951.00

7.956

79'800

6'501.00

8.147

74'900

5'962.00

7.960

79'900

6'512.00

8.150

75'000

5'973.00

7.964

80'000

6'523.00

8.154

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

80'100

6'534.00

8.157

85'100

7'084.00

8.324

80'200

6'545.00

8.161

85'200

7'095.00

8.327

80'300

6'556.00

8.164

85'300

7'106.00

8.331

80'400

6'567.00

8.168

85'400

7'117.00

8.334

80'500

6'578.00

8.171

85'500

7'128.00

8.337

80'600

6'589.00

8.175

85'600

7'139.00

8.340

80'700

6'600.00

8.178

85'700

7'150.00

8.343

80'800

6'611.00

8.182

85'800

7'161.00

8.346

80'900

6'622.00

8.185

85'900

7'172.00

8.349

81'000

6'633.00

8.189

86'000

7'183.00

8.352

81'100

6'644.00

8.192

86'100

7'195.00

8.357

81'200

6'655.00

8.196

86'200

7'207.00

8.361

81'300

6'666.00

8.199

86'300

7'219.00

8.365

81'400

6'677.00

8.203

86'400

7'231.00

8.369

81'500

6'688.00

8.206

86'500

7'243.00

8.373

81'600

6'699.00

8.210

86'600

7'255.00

8.378

81'700

6'710.00

8.213

86'700

7'267.00

8.382

81'800

6'721.00

8.216

86'800

7'279.00

8.386

81'900

6'732.00

8.220

86'900

7'291.00

8.390

82'000

6'743.00

8.223

87'000

7'303.00

8.394

82'100

6'754.00

8.227

87'100

7'315.00

8.398

82'200

6'765.00

8.230

87'200

7'327.00

8.403

82'300

6'776.00

8.233

87'300

7'339.00

8.407

82'400

6'787.00

8.237

87'400

7'351.00

8.411

82'500

6'798.00

8.240

87'500

7'363.00

8.415

82'600

6'809.00

8.243

87'600

7'375.00

8.419

82'700

6'820.00

8.247

87'700

7'387.00

8.423

82'800

6'831.00

8.250

87'800

7'399.00

8.427

82'900

6'842.00

8.253

87'900

7'411.00

8.431

83'000

6'853.00

8.257

88'000

7'423.00

8.435

83'100

6'864.00

8.260

88'100

7'435.00

8.439

83'200

6'875.00

8.263

88'200

7'447.00

8.443

83'300

6'886.00

8.267

88'300

7'459.00

8.447

83'400

6'897.00

8.270

88'400

7'471.00

8.451

83'500

6'908.00

8.273

88'500

7'483.00

8.455

83'600

6'919.00

8.276

88'600

7'495.00

8.459

83'700

6'930.00

8.280

88'700

7'507.00

8.463

83'800

6'941.00

8.283

88'800

7'519.00

8.467

83'900

6'952.00

8.286

88'900

7'531.00

8.471

84'000

6'963.00

8.289

89'000

7'543.00

8.475

84'100

6'974.00

8.293

89'100

7'555.00

8.479

84'200

6'985.00

8.296

89'200

7'567.00

8.483

84'300

6'996.00

8.299

89'300

7'579.00

8.487

84'400

7'007.00

8.302

89'400

7'591.00

8.491

84'500

7'018.00

8.305

89'500

7'603.00

8.495

84'600

7'029.00

8.309

89'600

7'615.00

8.499

84'700

7'040.00

8.312

89'700

7'627.00

8.503

84'800

7'051.00

8.315

89'800

7'639.00

8.507

84'900

7'062.00

8.318

89'900

7'651.00

8.511

85'000

7'073.00

8.321

90'000

7'663.00

8.514

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

90'100

7'675.00

8.518

95'100

8'275.00

8.701

90'200

7'687.00

8.522

95'200

8'287.00

8.705

90'300

7'699.00

8.526

95'300

8'299.00

8.708

90'400

7'711.00

8.530

95'400

8'311.00

8.712

90'500

7'723.00

8.534

95'500

8'323.00

8.715

90'600

7'735.00

8.538

95'600

8'335.00

8.719

90'700

7'747.00

8.541

95'700

8'347.00

8.722

90'800

7'759.00

8.545

95'800

8'359.00

8.725

90'900

7'771.00

8.549

95'900

8'371.00

8.729

91'000

7'783.00

8.553

96'000

8'383.00

8.732

91'100

7'795.00

8.557

96'100

8'395.00

8.736

91'200

7'807.00

8.560

96'200

8'407.00

8.739

91'300

7'819.00

8.564

96'300

8'419.00

8.742

91'400

7'831.00

8.568

96'400

8'431.00

8.746

91'500

7'843.00

8.572

96'500

8'443.00

8.749

91'600

7'855.00

8.575

96'600

8'455.00

8.753

91'700

7'867.00

8.579

96'700

8'467.00

8.756

91'800

7'879.00

8.583

96'800

8'479.00

8.759

91'900

7'891.00

8.587

96'900

8'491.00

8.763

92'000

7'903.00

8.590

97'000

8'503.00

8.766

92'100

7'915.00

8.594

97'100

8'515.00

8.769

92'200

7'927.00

8.598

97'200

8'527.00

8.773

92'300

7'939.00

8.601

97'300

8'539.00

8.776

92'400

7'951.00

8.605

97'400

8'551.00

8.779

92'500

7'963.00

8.609

97'500

8'563.00

8.783

92'600

7'975.00

8.612

97'600

8'575.00

8.786

92'700

7'987.00

8.616

97'700

8'587.00

8.789

92'800

7'999.00

8.620

97'800

8'599.00

8.792

92'900

8'011.00

8.623

97'900

8'611.00

8.796

93'000

8'023.00

8.627

98'000

8'623.00

8.799

93'100

8'035.00

8.631

98'100

8'635.00

8.802

93'200

8'047.00

8.634

98'200

8'647.00

8.805

93'300

8'059.00

8.638

98'300

8'659.00

8.809

93'400

8'071.00

8.641

98'400

8'671.00

8.812

93'500

8'083.00

8.645

98'500

8'683.00

8.815

93'600

8'095.00

8.649

98'600

8'695.00

8.818

93'700

8'107.00

8.652

98'700

8'707.00

8.822

93'800

8'119.00

8.656

98'800

8'719.00

8.825

93'900

8'131.00

8.659

98'900

8'731.00

8.828

94'000

8'143.00

8.663

99'000

8'743.00

8.831

94'100

8'155.00

8.666

99'100

8'755.00

8.835

94'200

8'167.00

8.670

99'200

8'767.00

8.838

94'300

8'179.00

8.673

99'300

8'779.00

8.841

94'400

8'191.00

8.677

99'400

8'791.00

8.844

94'500

8'203.00

8.680

99'500

8'803.00

8.847

94'600

8'215.00

8.684

99'600

8'815.00

8.850

94'700

8'227.00

8.687

99'700

8'827.00

8.854

94'800

8'239.00

8.691

99'800

8'839.00

8.857

94'900

8'251.00

8.694

99'900

8'851.00

8.860

95'000

8'263.00

8.698

100'000

8'863.00

8.863

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

100'100

8'875.00

8.866

105'100

9'491.00

9.030

100'200

8'887.00

8.869

105'200

9'503.50

9.034

100'300

8'899.00

8.872

105'300

9'516.00

9.037

100'400

8'911.00

8.875

105'400

9'528.50

9.040

100'500

8'923.00

8.879

105'500

9'541.00

9.044

100'600

8'935.00

8.882

105'600

9'553.50

9.047

100'700

8'947.00

8.885

105'700

9'566.00

9.050

100'800

8'959.00

8.888

105'800

9'578.50

9.053

100'900

8'971.00

8.891

105'900

9'591.00

9.057

101'000

8'983.00

8.894

106'000

9'603.50

9.060

101'100

8'995.00

8.897

106'100

9'616.00

9.063

101'200

9'007.00

8.900

106'200

9'628.50

9.066

101'300

9'019.00

8.903

106'300

9'641.00

9.070

101'400

9'031.00

8.906

106'400

9'653.50

9.073

101'500

9'043.00

8.909

106'500

9'666.00

9.076

101'600

9'055.00

8.912

106'600

9'678.50

9.079

101'700

9'067.00

8.915

106'700

9'691.00

9.082

101'800

9'079.00

8.918

106'800

9'703.50

9.086

101'900

9'091.00

8.921

106'900

9'716.00

9.089

102'000

9'103.50

8.925

107'000

9'728.50

9.092

102'100

9'116.00

8.929

107'100

9'741.00

9.095

102'200

9'128.50

8.932

107'200

9'753.50

9.098

102'300

9'141.00

8.935

107'300

9'766.00

9.102

102'400

9'153.50

8.939

107'400

9'778.50

9.105

102'500

9'166.00

8.942

107'500

9'791.00

9.108

102'600

9'178.50

8.946

107'600

9'803.50

9.111

102'700

9'191.00

8.949

107'700

9'816.00

9.114

102'800

9'203.50

8.953

107'800

9'828.50

9.117

102'900

9'216.00

8.956

107'900

9'841.00

9.120

103'000

9'228.50

8.960

108'000

9'853.50

9.124

103'100

9'241.00

8.963

108'100

9'866.00

9.127

103'200

9'253.50

8.967

108'200

9'878.50

9.130

103'300

9'266.00

8.970

108'300

9'891.00

9.133

103'400

9'278.50

8.973

108'400

9'903.50

9.136

103'500

9'291.00

8.977

108'500

9'916.00

9.139

103'600

9'303.50

8.980

108'600

9'928.50

9.142

103'700

9'316.00

8.984

108'700

9'941.00

9.145

103'800

9'328.50

8.987

108'800

9'953.50

9.148

103'900

9'341.00

8.990

108'900

9'966.00

9.152

104'000

9'353.50

8.994

109'000

9'978.50

9.155

104'100

9'366.00

8.997

109'100

9'991.00

9.158

104'200

9'378.50

9.000

109'200

10'003.50

9.161

104'300

9'391.00

9.004

109'300

10'016.00

9.164

104'400

9'403.50

9.007

109'400

10'028.50

9.167

104'500

9'416.00

9.011

109'500

10'041.00

9.170

104'600

9'428.50

9.014

109'600

10'053.50

9.173

104'700

9'441.00

9.017

109'700

10'066.00

9.176

104'800

9'453.50

9.021

109'800

10'078.50

9.179

104'900

9'466.00

9.024

109'900

10'091.00

9.182

105'000

9'478.50

9.027

110'000

10'103.50

9.185

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

110'100

10'116.00

9.188

115'100

10'741.00

9.332

110'200

10'128.50

9.191

115'200

10'753.50

9.335

110'300

10'141.00

9.194

115'300

10'766.00

9.337

110'400

10'153.50

9.197

115'400

10'778.50

9.340

110'500

10'166.00

9.200

115'500

10'791.00

9.343

110'600

10'178.50

9.203

115'600

10'803.50

9.346

110'700

10'191.00

9.206

115'700

10'816.00

9.348

110'800

10'203.50

9.209

115'800

10'828.50

9.351

110'900

10'216.00

9.212

115'900

10'841.00

9.354

111'000

10'228.50

9.215

116'000

10'853.50

9.356

111'100

10'241.00

9.218

116'100

10'866.00

9.359

111'200

10'253.50

9.221

116'200

10'878.50

9.362

111'300

10'266.00

9.224

116'300

10'891.00

9.365

111'400

10'278.50

9.227

116'400

10'903.50

9.367

111'500

10'291.00

9.230

116'500

10'916.00

9.370

111'600

10'303.50

9.233

116'600

10'928.50

9.373

111'700

10'316.00

9.235

116'700

10'941.00

9.375

111'800

10'328.50

9.238

116'800

10'953.50

9.378

111'900

10'341.00

9.241

116'900

10'966.00

9.381

112'000

10'353.50

9.244

117'000

10'978.50

9.383

112'100

10'366.00

9.247

117'100

10'991.00

9.386

112'200

10'378.50

9.250

117'200

11'003.50

9.389

112'300

10'391.00

9.253

117'300

11'016.00

9.391

112'400

10'403.50

9.256

117'400

11'028.50

9.394

112'500

10'416.00

9.259

117'500

11'041.00

9.397

112'600

10'428.50

9.262

117'600

11'053.50

9.399

112'700

10'441.00

9.264

117'700

11'066.00

9.402

112'800

10'453.50

9.267

117'800

11'078.50

9.404

112'900

10'466.00

9.270

117'900

11'091.00

9.407

113'000

10'478.50

9.273

118'000

11'103.50

9.410

113'100

10'491.00

9.276

118'100

11'116.00

9.412

113'200

10'503.50

9.279

118'200

11'128.50

9.415

113'300

10'516.00

9.282

118'300

11'141.00

9.418

113'400

10'528.50

9.284

118'400

11'153.50

9.420

113'500

10'541.00

9.287

118'500

11'166.00

9.423

113'600

10'553.50

9.290

118'600

11'178.50

9.425

113'700

10'566.00

9.293

118'700

11'191.00

9.428

113'800

10'578.50

9.296

118'800

11'203.50

9.431

113'900

10'591.00

9.299

118'900

11'216.00

9.433

114'000

10'603.50

9.301

119'000

11'228.50

9.436

114'100

10'616.00

9.304

119'100

11'241.00

9.438

114'200

10'628.50

9.307

119'200

11'253.50

9.441

114'300

10'641.00

9.310

119'300

11'266.00

9.443

114'400

10'653.50

9.313

119'400

11'278.50

9.446

114'500

10'666.00

9.315

119'500

11'291.00

9.449

114'600

10'678.50

9.318

119'600

11'303.50

9.451

114'700

10'691.00

9.321

119'700

11'316.00

9.454

114'800

10'703.50

9.324

119'800

11'328.50

9.456

114'900

10'716.00

9.326

119'900

11'341.00

9.459

115'000

10'728.50

9.329

120'000

11'353.50

9.461

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

120'100

11'366.00

9.464

125'100

11'991.00

9.585

120'200

11'378.50

9.466

125'200

12'003.50

9.587

120'300

11'391.00

9.469

125'300

12'016.00

9.590

120'400

11'403.50

9.471

125'400

12'028.50

9.592

120'500

11'416.00

9.474

125'500

12'041.00

9.594

120'600

11'428.50

9.476

125'600

12'053.50

9.597

120'700

11'441.00

9.479

125'700

12'066.00

9.599

120'800

11'453.50

9.481

125'800

12'078.50

9.601

120'900

11'466.00

9.484

125'900

12'091.00

9.604

121'000

11'478.50

9.486

126'000

12'103.50

9.606

121'100

11'491.00

9.489

126'100

12'116.00

9.608

121'200

11'503.50

9.491

126'200

12'128.50

9.611

121'300

11'516.00

9.494

126'300

12'141.00

9.613

121'400

11'528.50

9.496

126'400

12'153.50

9.615

121'500

11'541.00

9.499

126'500

12'166.00

9.617

121'600

11'553.50

9.501

126'600

12'178.50

9.620

121'700

11'566.00

9.504

126'700

12'191.00

9.622

121'800

11'578.50

9.506

126'800

12'203.50

9.624

121'900

11'591.00

9.509

126'900

12'216.00

9.626

122'000

11'603.50

9.511

127'000

12'228.50

9.629

122'100

11'616.00

9.514

127'100

12'241.00

9.631

122'200

11'628.50

9.516

127'200

12'253.50

9.633

122'300

11'641.00

9.518

127'300

12'266.00

9.636

122'400

11'653.50

9.521

127'400

12'278.50

9.638

122'500

11'666.00

9.523

127'500

12'291.50

9.640

122'600

11'678.50

9.526

127'600

12'304.50

9.643

122'700

11'691.00

9.528

127'700

12'317.50

9.646

122'800

11'703.50

9.531

127'800

12'330.50

9.648

122'900

11'716.00

9.533

127'900

12'343.50

9.651

123'000

11'728.50

9.535

128'000

12'356.50

9.654

123'100

11'741.00

9.538

128'100

12'369.50

9.656

123'200

11'753.50

9.540

128'200

12'382.50

9.659

123'300

11'766.00

9.543

128'300

12'395.50

9.661

123'400

11'778.50

9.545

128'400

12'408.50

9.664

123'500

11'791.00

9.547

128'500

12'421.50

9.667

123'600

11'803.50

9.550

128'600

12'434.50

9.669

123'700

11'816.00

9.552

128'700

12'447.50

9.672

123'800

11'828.50

9.555

128'800

12'460.50

9.674

123'900

11'841.00

9.557

128'900

12'473.50

9.677

124'000

11'853.50

9.559

129'000

12'486.50

9.679

124'100

11'866.00

9.562

129'100

12'499.50

9.682

124'200

11'878.50

9.564

129'200

12'512.50

9.685

124'300

11'891.00

9.566

129'300

12'525.50

9.687

124'400

11'903.50

9.569

129'400

12'538.50

9.690

124'500

11'916.00

9.571

129'500

12'551.50

9.692

124'600

11'928.50

9.573

129'600

12'564.50

9.695

124'700

11'941.00

9.576

129'700

12'577.50

9.697

124'800

11'953.50

9.578

129'800

12'590.50

9.700

124'900

11'966.00

9.580

129'900

12'603.50

9.702

125'000

11'978.50

9.583

130'000

12'616.50

9.705

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

130'100

12'629.50

9.708

135'100

13'279.50

9.829

130'200

12'642.50

9.710

135'200

13'292.50

9.832

130'300

12'655.50

9.713

135'300

13'305.50

9.834

130'400

12'668.50

9.715

135'400

13'318.50

9.836

130'500

12'681.50

9.718

135'500

13'331.50

9.839

130'600

12'694.50

9.720

135'600

13'344.50

9.841

130'700

12'707.50

9.723

135'700

13'357.50

9.843

130'800

12'720.50

9.725

135'800

13'370.50

9.846

130'900

12'733.50

9.728

135'900

13'383.50

9.848

131'000

12'746.50

9.730

136'000

13'396.50

9.850

131'100

12'759.50

9.733

136'100

13'409.50

9.853

131'200

12'772.50

9.735

136'200

13'422.50

9.855

131'300

12'785.50

9.738

136'300

13'435.50

9.857

131'400

12'798.50

9.740

136'400

13'448.50

9.860

131'500

12'811.50

9.743

136'500

13'461.50

9.862

131'600

12'824.50

9.745

136'600

13'474.50

9.864

131'700

12'837.50

9.748

136'700

13'487.50

9.866

131'800

12'850.50

9.750

136'800

13'500.50

9.869

131'900

12'863.50

9.752

136'900

13'513.50

9.871

132'000

12'876.50

9.755

137'000

13'526.50

9.873

132'100

12'889.50

9.757

137'100

13'539.50

9.876

132'200

12'902.50

9.760

137'200

13'552.50

9.878

132'300

12'915.50

9.762

137'300

13'565.50

9.880

132'400

12'928.50

9.765

137'400

13'578.50

9.882

132'500

12'941.50

9.767

137'500

13'591.50

9.885

132'600

12'954.50

9.770

137'600

13'604.50

9.887

132'700

12'967.50

9.772

137'700

13'617.50

9.889

132'800

12'980.50

9.774

137'800

13'630.50

9.892

132'900

12'993.50

9.777

137'900

13'643.50

9.894

133'000

13'006.50

9.779

138'000

13'656.50

9.896

133'100

13'019.50

9.782

138'100

13'669.50

9.898

133'200

13'032.50

9.784

138'200

13'682.50

9.901

133'300

13'045.50

9.787

138'300

13'695.50

9.903

133'400

13'058.50

9.789

138'400

13'708.50

9.905

133'500

13'071.50

9.791

138'500

13'721.50

9.907

133'600

13'084.50

9.794

138'600

13'734.50

9.909

133'700

13'097.50

9.796

138'700

13'747.50

9.912

133'800

13'110.50

9.799

138'800

13'760.50

9.914

133'900

13'123.50

9.801

138'900

13'773.50

9.916

134'000

13'136.50

9.803

139'000

13'786.50

9.918

134'100

13'149.50

9.806

139'100

13'799.50

9.921

134'200

13'162.50

9.808

139'200

13'812.50

9.923

134'300

13'175.50

9.810

139'300

13'825.50

9.925

134'400

13'188.50

9.813

139'400

13'838.50

9.927

134'500

13'201.50

9.815

139'500

13'851.50

9.929

134'600

13'214.50

9.818

139'600

13'864.50

9.932

134'700

13'227.50

9.820

139'700

13'877.50

9.934

134'800

13'240.50

9.822

139'800

13'890.50

9.936

134'900

13'253.50

9.825

139'900

13'903.50

9.938

135'000

13'266.50

9.827

140'000

13'916.50

9.940

Barème de l'impôt sur

Coefficient

le revenu 2012- 2014

100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

140'100

13'929.50

9.943

145'100

14'579.50

10.048

140'200

13'942.50

9.945

145'200

14'592.50

10.050

140'300

13'955.50

9.947

145'300

14'605.50

10.052

140'400

13'968.50

9.949

145'400

14'618.50

10.054

140'500

13'981.50

9.951

145'500

14'631.50

10.056

140'600

13'994.50

9.953

145'600

14'644.50

10.058

140'700

14'007.50

9.956

145'700

14'657.50

10.060

140'800

14'020.50

9.958

145'800

14'670.50

10.062

140'900

14'033.50

9.960

145'900

14'683.50

10.064

141'000

14'046.50

9.962

146'000

14'696.50

10.066

141'100

14'059.50

9.964

146'100

14'709.50

10.068

141'200

14'072.50

9.966

146'200

14'722.50

10.070

141'300

14'085.50

9.969

146'300

14'735.50

10.072

141'400

14'098.50

9.971

146'400

14'748.50

10.074

141'500

14'111.50

9.973

146'500

14'761.50

10.076

141'600

14'124.50

9.975

146'600

14'774.50

10.078

141'700

14'137.50

9.977

146'700

14'787.50

10.080

141'800

14'150.50

9.979

146'800

14'800.50

10.082

141'900

14'163.50

9.981

146'900

14'813.50

10.084

142'000

14'176.50

9.983

147'000

14'826.50

10.086

142'100

14'189.50

9.986

147'100

14'839.50

10.088

142'200

14'202.50

9.988

147'200

14'852.50

10.090

142'300

14'215.50

9.990

147'300

14'865.50

10.092

142'400

14'228.50

9.992

147'400

14'878.50

10.094

142'500

14'241.50

9.994

147'500

14'891.50

10.096

142'600

14'254.50

9.996

147'600

14'904.50

10.098

142'700

14'267.50

9.998

147'700

14'917.50

10.100

142'800

14'280.50

10.000

147'800

14'930.50

10.102

142'900

14'293.50

10.002

147'900

14'943.50

10.104

143'000

14'306.50

10.005

148'000

14'956.50

10.106

143'100

14'319.50

10.007

148'100

14'969.50

10.108

143'200

14'332.50

10.009

148'200

14'982.50

10.110

143'300

14'345.50

10.011

148'300

14'995.50

10.112

143'400

14'358.50

10.013

148'400

15'008.50

10.114

143'500

14'371.50

10.015

148'500

15'021.50

10.115

143'600

14'384.50

10.017

148'600

15'034.50

10.117

143'700

14'397.50

10.019

148'700

15'047.50

10.119

143'800

14'410.50

10.021

148'800

15'060.50

10.121

143'900

14'423.50

10.023

148'900

15'073.50

10.123

144'000

14'436.50

10.025

149'000

15'086.50

10.125

144'100

14'449.50

10.027

149'100

15'099.50

10.127

144'200

14'462.50

10.029

149'200

15'112.50

10.129

144'300

14'475.50

10.032

149'300

15'125.50

10.131

144'400

14'488.50

10.034

149'400

15'138.50

10.133

144'500

14'501.50

10.036

149'500

15'151.50

10.135

144'600

14'514.50

10.038

149'600

15'164.50

10.137

144'700

14'527.50

10.040

149'700

15'177.50

10.139

144'800

14'540.50

10.042

149'800

15'190.50

10.141

144'900

14'553.50

10.044

149'900

15'203.50

10.142

145'000

14'566.50

10.046

150'000

15'216.50

10.144

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

150'100

15'229.50

10.146

155'100

15'891.00

10.246

150'200

15'242.50

10.148

155'200

15'904.50

10.248

150'300

15'255.50

10.150

155'300

15'918.00

10.250

150'400

15'268.50

10.152

155'400

15'931.50

10.252

150'500

15'281.50

10.154

155'500

15'945.00

10.254

150'600

15'294.50

10.156

155'600

15'958.50

10.256

150'700

15'307.50

10.158

155'700

15'972.00

10.258

150'800

15'320.50

10.159

155'800

15'985.50

10.260

150'900

15'333.50

10.161

155'900

15'999.00

10.262

151'000

15'346.50

10.163

156'000

16'012.50

10.264

151'100

15'359.50

10.165

156'100

16'026.00

10.266

151'200

15'372.50

10.167

156'200

16'039.50

10.269

151'300

15'385.50

10.169

156'300

16'053.00

10.271

151'400

15'398.50

10.171

156'400

16'066.50

10.273

151'500

15'411.50

10.173

156'500

16'080.00

10.275

151'600

15'424.50

10.174

156'600

16'093.50

10.277

151'700

15'437.50

10.176

156'700

16'107.00

10.279

151'800

15'450.50

10.178

156'800

16'120.50

10.281

151'900

15'463.50

10.180

156'900

16'134.00

10.283

152'000

15'476.50

10.182

157'000

16'147.50

10.285

152'100

15'489.50

10.184

157'100

16'161.00

10.287

152'200

15'502.50

10.186

157'200

16'174.50

10.289

152'300

15'515.50

10.187

157'300

16'188.00

10.291

152'400

15'528.50

10.189

157'400

16'201.50

10.293

152'500

15'541.50

10.191

157'500

16'215.00

10.295

152'600

15'554.50

10.193

157'600

16'228.50

10.297

152'700

15'567.50

10.195

157'700

16'242.00

10.299

152'800

15'580.50

10.197

157'800

16'255.50

10.301

152'900

15'594.00

10.199

157'900

16'269.00

10.303

153'000

15'607.50

10.201

158'000

16'282.50

10.305

153'100

15'621.00

10.203

158'100

16'296.00

10.307

153'200

15'634.50

10.205

158'200

16'309.50

10.309

153'300

15'648.00

10.207

158'300

16'323.00

10.311

153'400

15'661.50

10.210

158'400

16'336.50

10.313

153'500

15'675.00

10.212

158'500

16'350.00

10.315

153'600

15'688.50

10.214

158'600

16'363.50

10.317

153'700

15'702.00

10.216

158'700

16'377.00

10.319

153'800

15'715.50

10.218

158'800

16'390.50

10.321

153'900

15'729.00

10.220

158'900

16'404.00

10.323

154'000

15'742.50

10.222

159'000

16'417.50

10.325

154'100

15'756.00

10.225

159'100

16'431.00

10.327

154'200

15'769.50

10.227

159'200

16'444.50

10.329

154'300

15'783.00

10.229

159'300

16'458.00

10.331

154'400

15'796.50

10.231

159'400

16'471.50

10.333

154'500

15'810.00

10.233

159'500

16'485.00

10.335

154'600

15'823.50

10.235

159'600

16'498.50

10.337

154'700

15'837.00

10.237

159'700

16'512.00

10.339

154'800

15'850.50

10.239

159'800

16'525.50

10.341

154'900

15'864.00

10.241

159'900

16'539.00

10.343

155'000

15'877.50

10.244

160'000

16'552.50

10.345

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

160'100

16'566.00

10.347

165'100

17'241.00

10.443

160'200

16'579.50

10.349

165'200

17'254.50

10.445

160'300

16'593.00

10.351

165'300

17'268.00

10.446

160'400

16'606.50

10.353

165'400

17'281.50

10.448

160'500

16'620.00

10.355

165'500

17'295.00

10.450

160'600

16'633.50

10.357

165'600

17'308.50

10.452

160'700

16'647.00

10.359

165'700

17'322.00

10.454

160'800

16'660.50

10.361

165'800

17'335.50

10.456

160'900

16'674.00

10.363

165'900

17'349.00

10.458

161'000

16'687.50

10.365

166'000

17'362.50

10.459

161'100

16'701.00

10.367

166'100

17'376.00

10.461

161'200

16'714.50

10.369

166'200

17'389.50

10.463

161'300

16'728.00

10.371

166'300

17'403.00

10.465

161'400

16'741.50

10.373

166'400

17'416.50

10.467

161'500

16'755.00

10.375

166'500

17'430.00

10.468

161'600

16'768.50

10.377

166'600

17'443.50

10.470

161'700

16'782.00

10.378

166'700

17'457.00

10.472

161'800

16'795.50

10.380

166'800

17'470.50

10.474

161'900

16'809.00

10.382

166'900

17'484.00

10.476

162'000

16'822.50

10.384

167'000

17'497.50

10.478

162'100

16'836.00

10.386

167'100

17'511.00

10.479

162'200

16'849.50

10.388

167'200

17'524.50

10.481

162'300

16'863.00

10.390

167'300

17'538.00

10.483

162'400

16'876.50

10.392

167'400

17'551.50

10.485

162'500

16'890.00

10.394

167'500

17'565.00

10.487

162'600

16'903.50

10.396

167'600

17'578.50

10.488

162'700

16'917.00

10.398

167'700

17'592.00

10.490

162'800

16'930.50

10.400

167'800

17'605.50

10.492

162'900

16'944.00

10.401

167'900

17'619.00

10.494

163'000

16'957.50

10.403

168'000

17'632.50

10.496

163'100

16'971.00

10.405

168'100

17'646.00

10.497

163'200

16'984.50

10.407

168'200

17'659.50

10.499

163'300

16'998.00

10.409

168'300

17'673.00

10.501

163'400

17'011.50

10.411

168'400

17'686.50

10.503

163'500

17'025.00

10.413

168'500

17'700.00

10.504

163'600

17'038.50

10.415

168'600

17'713.50

10.506

163'700

17'052.00

10.417

168'700

17'727.00

10.508

163'800

17'065.50

10.418

168'800

17'740.50

10.510

163'900

17'079.00

10.420

168'900

17'754.00

10.512

164'000

17'092.50

10.422

169'000

17'767.50

10.513

164'100

17'106.00

10.424

169'100

17'781.00

10.515

164'200

17'119.50

10.426

169'200

17'794.50

10.517

164'300

17'133.00

10.428

169'300

17'808.00

10.519

164'400

17'146.50

10.430

169'400

17'821.50

10.520

164'500

17'160.00

10.432

169'500

17'835.00

10.522

164'600

17'173.50

10.433

169'600

17'848.50

10.524

164'700

17'187.00

10.435

169'700

17'862.00

10.526

164'800

17'200.50

10.437

169'800

17'875.50

10.527

164'900

17'214.00

10.439

169'900

17'889.00

10.529

165'000

17'227.50

10.441

170'000

17'902.50

10.531

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

170'100

17'916.00

10.533

175'100

18'591.00

10.617

170'200

17'929.50

10.534

175'200

18'604.50

10.619

170'300

17'943.00

10.536

175'300

18'618.00

10.621

170'400

17'956.50

10.538

175'400

18'631.50

10.622

170'500

17'970.00

10.540

175'500

18'645.00

10.624

170'600

17'983.50

10.541

175'600

18'658.50

10.626

170'700

17'997.00

10.543

175'700

18'672.00

10.627

170'800

18'010.50

10.545

175'800

18'685.50

10.629

170'900

18'024.00

10.547

175'900

18'699.00

10.630

171'000

18'037.50

10.548

176'000

18'712.50

10.632

171'100

18'051.00

10.550

176'100

18'726.00

10.634

171'200

18'064.50

10.552

176'200

18'739.50

10.635

171'300

18'078.00

10.553

176'300

18'753.00

10.637

171'400

18'091.50

10.555

176'400

18'766.50

10.639

171'500

18'105.00

10.557

176'500

18'780.00

10.640

171'600

18'118.50

10.559

176'600

18'793.50

10.642

171'700

18'132.00

10.560

176'700

18'807.00

10.643

171'800

18'145.50

10.562

176'800

18'820.50

10.645

171'900

18'159.00

10.564

176'900

18'834.00

10.647

172'000

18'172.50

10.565

177'000

18'847.50

10.648

172'100

18'186.00

10.567

177'100

18'861.00

10.650

172'200

18'199.50

10.569

177'200

18'874.50

10.652

172'300

18'213.00

10.571

177'300

18'888.00

10.653

172'400

18'226.50

10.572

177'400

18'901.50

10.655

172'500

18'240.00

10.574

177'500

18'915.00

10.656

172'600

18'253.50

10.576

177'600

18'928.50

10.658

172'700

18'267.00

10.577

177'700

18'942.00

10.660

172'800

18'280.50

10.579

177'800

18'955.50

10.661

172'900

18'294.00

10.581

177'900

18'969.00

10.663

173'000

18'307.50

10.582

178'000

18'982.50

10.664

173'100

18'321.00

10.584

178'100

18'996.00

10.666

173'200

18'334.50

10.586

178'200

19'009.50

10.668

173'300

18'348.00

10.587

178'300

19'023.00

10.669

173'400

18'361.50

10.589

178'400

19'036.50

10.671

173'500

18'375.00

10.591

178'500

19'050.00

10.672

173'600

18'388.50

10.592

178'600

19'063.50

10.674

173'700

18'402.00

10.594

178'700

19'077.00

10.675

173'800

18'415.50

10.596

178'800

19'090.50

10.677

173'900

18'429.00

10.597

178'900

19'104.00

10.679

174'000

18'442.50

10.599

179'000

19'117.50

10.680

174'100

18'456.00

10.601

179'100

19'131.00

10.682

174'200

18'469.50

10.602

179'200

19'144.50

10.683

174'300

18'483.00

10.604

179'300

19'158.00

10.685

174'400

18'496.50

10.606

179'400

19'171.50

10.686

174'500

18'510.00

10.607

179'500

19'185.00

10.688

174'600

18'523.50

10.609

179'600

19'198.50

10.690

174'700

18'537.00

10.611

179'700

19'212.00

10.691

174'800

18'550.50

10.612

179'800

19'225.50

10.693

174'900

18'564.00

10.614

179'900

19'239.00

10.694

175'000

18'577.50

10.616

180'000

19'252.50

10.696

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

180'100

19'266.00

10.697

185'100

19'959.00

10.783

180'200

19'279.50

10.699

185'200

19'973.00

10.785

180'300

19'293.00

10.700

185'300

19'987.00

10.786

180'400

19'306.50

10.702

185'400

20'001.00

10.788

180'500

19'320.00

10.704

185'500

20'015.00

10.790

180'600

19'333.50

10.705

185'600

20'029.00

10.791

180'700

19'347.00

10.707

185'700

20'043.00

10.793

180'800

19'360.50

10.708

185'800

20'057.00

10.795

180'900

19'374.00

10.710

185'900

20'071.00

10.797

181'000

19'387.50

10.711

186'000

20'085.00

10.798

181'100

19'401.00

10.713

186'100

20'099.00

10.800

181'200

19'414.50

10.714

186'200

20'113.00

10.802

181'300

19'428.00

10.716

186'300

20'127.00

10.804

181'400

19'441.50

10.717

186'400

20'141.00

10.805

181'500

19'455.00

10.719

186'500

20'155.00

10.807

181'600

19'469.00

10.721

186'600

20'169.00

10.809

181'700

19'483.00

10.723

186'700

20'183.00

10.810

181'800

19'497.00

10.724

186'800

20'197.00

10.812

181'900

19'511.00

10.726

186'900

20'211.00

10.814

182'000

19'525.00

10.728

187'000

20'225.00

10.816

182'100

19'539.00

10.730

187'100

20'239.00

10.817

182'200

19'553.00

10.732

187'200

20'253.00

10.819

182'300

19'567.00

10.733

187'300

20'267.00

10.821

182'400

19'581.00

10.735

187'400

20'281.00

10.822

182'500

19'595.00

10.737

187'500

20'295.00

10.824

182'600

19'609.00

10.739

187'600

20'309.00

10.826

182'700

19'623.00

10.741

187'700

20'323.00

10.827

182'800

19'637.00

10.742

187'800

20'337.00

10.829

182'900

19'651.00

10.744

187'900

20'351.00

10.831

183'000

19'665.00

10.746

188'000

20'365.00

10.832

183'100

19'679.00

10.748

188'100

20'379.00

10.834

183'200

19'693.00

10.749

188'200

20'393.00

10.836

183'300

19'707.00

10.751

188'300

20'407.00

10.837

183'400

19'721.00

10.753

188'400

20'421.00

10.839

183'500

19'735.00

10.755

188'500

20'435.00

10.841

183'600

19'749.00

10.757

188'600

20'449.00

10.843

183'700

19'763.00

10.758

188'700

20'463.00

10.844

183'800

19'777.00

10.760

188'800

20'477.00

10.846

183'900

19'791.00

10.762

188'900

20'491.00

10.848

184'000

19'805.00

10.764

189'000

20'505.00

10.849

184'100

19'819.00

10.765

189'100

20'519.00

10.851

184'200

19'833.00

10.767

189'200

20'533.00

10.853

184'300

19'847.00

10.769

189'300

20'547.00

10.854

184'400

19'861.00

10.771

189'400

20'561.00

10.856

184'500

19'875.00

10.772

189'500

20'575.00

10.858

184'600

19'889.00

10.774

189'600

20'589.00

10.859

184'700

19'903.00

10.776

189'700

20'603.00

10.861

184'800

19'917.00

10.778

189'800

20'617.00

10.862

184'900

19'931.00

10.779

189'900

20'631.00

10.864

185'000

19'945.00

10.781

190'000

20'645.00

10.866

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

190'100

20'659.00

10.867

195'100

21'359.00

10.948

190'200

20'673.00

10.869

195'200

21'373.00

10.949

190'300

20'687.00

10.871

195'300

21'387.00

10.951

190'400

20'701.00

10.872

195'400

21'401.00

10.952

190'500

20'715.00

10.874

195'500

21'415.00

10.954

190'600

20'729.00

10.876

195'600

21'429.00

10.956

190'700

20'743.00

10.877

195'700

21'443.00

10.957

190'800

20'757.00

10.879

195'800

21'457.00

10.959

190'900

20'771.00

10.881

195'900

21'471.00

10.960

191'000

20'785.00

10.882

196'000

21'485.00

10.962

191'100

20'799.00

10.884

196'100

21'499.00

10.963

191'200

20'813.00

10.885

196'200

21'513.00

10.965

191'300

20'827.00

10.887

196'300

21'527.00

10.966

191'400

20'841.00

10.889

196'400

21'541.00

10.968

191'500

20'855.00

10.890

196'500

21'555.00

10.969

191'600

20'869.00

10.892

196'600

21'569.00

10.971

191'700

20'883.00

10.894

196'700

21'583.00

10.973

191'800

20'897.00

10.895

196'800

21'597.00

10.974

191'900

20'911.00

10.897

196'900

21'611.00

10.976

192'000

20'925.00

10.898

197'000

21'625.00

10.977

192'100

20'939.00

10.900

197'100

21'639.00

10.979

192'200

20'953.00

10.902

197'200

21'653.00

10.980

192'300

20'967.00

10.903

197'300

21'667.00

10.982

192'400

20'981.00

10.905

197'400

21'681.00

10.983

192'500

20'995.00

10.906

197'500

21'695.00

10.985

192'600

21'009.00

10.908

197'600

21'709.00

10.986

192'700

21'023.00

10.910

197'700

21'723.00

10.988

192'800

21'037.00

10.911

197'800

21'737.00

10.989

192'900

21'051.00

10.913

197'900

21'751.00

10.991

193'000

21'065.00

10.915

198'000

21'765.00

10.992

193'100

21'079.00

10.916

198'100

21'779.00

10.994

193'200

21'093.00

10.918

198'200

21'793.00

10.995

193'300

21'107.00

10.919

198'300

21'807.00

10.997

193'400

21'121.00

10.921

198'400

21'821.00

10.998

193'500

21'135.00

10.922

198'500

21'835.00

11.000

193'600

21'149.00

10.924

198'600

21'849.00

11.002

193'700

21'163.00

10.926

198'700

21'863.00

11.003

193'800

21'177.00

10.927

198'800

21'877.00

11.005

193'900

21'191.00

10.929

198'900

21'891.00

11.006

194'000

21'205.00

10.930

199'000

21'905.00

11.008

194'100

21'219.00

10.932

199'100

21'919.00

11.009

194'200

21'233.00

10.934

199'200

21'933.00

11.011

194'300

21'247.00

10.935

199'300

21'947.00

11.012

194'400

21'261.00

10.937

199'400

21'961.00

11.014

194'500

21'275.00

10.938

199'500

21'975.00

11.015

194'600

21'289.00

10.940

199'600

21'989.00

11.017

194'700

21'303.00

10.941

199'700

22'003.00

11.018

194'800

21'317.00

10.943

199'800

22'017.00

11.020

194'900

21'331.00

10.945

199'900

22'031.00

11.021

195'000

21'345.00

10.946

200'000

22'045.00

11.023

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

200'100

22'059.00

11.024

205'100

22'759.00

11.097

200'200

22'073.00

11.025

205'200

22'773.00

11.098

200'300

22'087.00

11.027

205'300

22'787.00

11.099

200'400

22'101.00

11.028

205'400

22'801.00

11.101

200'500

22'115.00

11.030

205'500

22'815.00

11.102

200'600

22'129.00

11.031

205'600

22'829.00

11.104

200'700

22'143.00

11.033

205'700

22'843.00

11.105

200'800

22'157.00

11.034

205'800

22'857.00

11.106

200'900

22'171.00

11.036

205'900

22'871.00

11.108

201'000

22'185.00

11.037

206'000

22'885.00

11.109

201'100

22'199.00

11.039

206'100

22'899.00

11.111

201'200

22'213.00

11.040

206'200

22'913.00

11.112

201'300

22'227.00

11.042

206'300

22'927.00

11.113

201'400

22'241.00

11.043

206'400

22'941.00

11.115

201'500

22'255.00

11.045

206'500

22'955.00

11.116

201'600

22'269.00

11.046

206'600

22'969.00

11.118

201'700

22'283.00

11.048

206'700

22'983.00

11.119

201'800

22'297.00

11.049

206'800

22'997.00

11.120

201'900

22'311.00

11.051

206'900

23'011.00

11.122

202'000

22'325.00

11.052

207'000

23'025.00

11.123

202'100

22'339.00

11.053

207'100

23'039.00

11.125

202'200

22'353.00

11.055

207'200

23'053.00

11.126

202'300

22'367.00

11.056

207'300

23'067.00

11.127

202'400

22'381.00

11.058

207'400

23'081.00

11.129

202'500

22'395.00

11.059

207'500

23'095.00

11.130

202'600

22'409.00

11.061

207'600

23'109.00

11.132

202'700

22'423.00

11.062

207'700

23'123.00

11.133

202'800

22'437.00

11.064

207'800

23'137.00

11.134

202'900

22'451.00

11.065

207'900

23'151.00

11.136

203'000

22'465.00

11.067

208'000

23'165.00

11.137

203'100

22'479.00

11.068

208'100

23'179.00

11.138

203'200

22'493.00

11.069

208'200

23'193.00

11.140

203'300

22'507.00

11.071

208'300

23'207.00

11.141

203'400

22'521.00

11.072

208'400

23'221.00

11.143

203'500

22'535.00

11.074

208'500

23'235.00

11.144

203'600

22'549.00

11.075

208'600

23'249.00

11.145

203'700

22'563.00

11.077

208'700

23'263.00

11.147

203'800

22'577.00

11.078

208'800

23'277.00

11.148

203'900

22'591.00

11.079

208'900

23'291.00

11.149

204'000

22'605.00

11.081

209'000

23'305.00

11.151

204'100

22'619.00

11.082

209'100

23'319.00

11.152

204'200

22'633.00

11.084

209'200

23'333.00

11.153

204'300

22'647.00

11.085

209'300

23'347.00

11.155

204'400

22'661.00

11.087

209'400

23'361.00

11.156

204'500

22'675.00

11.088

209'500

23'375.00

11.158

204'600

22'689.00

11.089

209'600

23'389.00

11.159

204'700

22'703.00

11.091

209'700

23'403.00

11.160

204'800

22'717.00

11.092

209'800

23'417.00

11.162

204'900

22'731.00

11.094

209'900

23'431.00

11.163

205'000

22'745.00

11.095

210'000

23'445.00

11.164

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

210'100

23'459.00

11.166

215'100

24'183.50

11.243

210'200

23'473.00

11.167

215'200

24'198.00

11.244

210'300

23'487.50

11.169

215'300

24'212.50

11.246

210'400

23'502.00

11.170

215'400

24'227.00

11.247

210'500

23'516.50

11.172

215'500

24'241.50

11.249

210'600

23'531.00

11.173

215'600

24'256.00

11.250

210'700

23'545.50

11.175

215'700

24'270.50

11.252

210'800

23'560.00

11.176

215'800

24'285.00

11.253

210'900

23'574.50

11.178

215'900

24'299.50

11.255

211'000

23'589.00

11.180

216'000

24'314.00

11.256

211'100

23'603.50

11.181

216'100

24'328.50

11.258

211'200

23'618.00

11.183

216'200

24'343.00

11.259

211'300

23'632.50

11.184

216'300

24'357.50

11.261

211'400

23'647.00

11.186

216'400

24'372.00

11.262

211'500

23'661.50

11.187

216'500

24'386.50

11.264

211'600

23'676.00

11.189

216'600

24'401.00

11.265

211'700

23'690.50

11.191

216'700

24'415.50

11.267

211'800

23'705.00

11.192

216'800

24'430.00

11.268

211'900

23'719.50

11.194

216'900

24'444.50

11.270

212'000

23'734.00

11.195

217'000

24'459.00

11.271

212'100

23'748.50

11.197

217'100

24'473.50

11.273

212'200

23'763.00

11.198

217'200

24'488.00

11.274

212'300

23'777.50

11.200

217'300

24'502.50

11.276

212'400

23'792.00

11.202

217'400

24'517.00

11.277

212'500

23'806.50

11.203

217'500

24'531.50

11.279

212'600

23'821.00

11.205

217'600

24'546.00

11.280

212'700

23'835.50

11.206

217'700

24'560.50

11.282

212'800

23'850.00

11.208

217'800

24'575.00

11.283

212'900

23'864.50

11.209

217'900

24'589.50

11.285

213'000

23'879.00

11.211

218'000

24'604.00

11.286

213'100

23'893.50

11.212

218'100

24'618.50

11.288

213'200

23'908.00

11.214

218'200

24'633.00

11.289

213'300

23'922.50

11.215

218'300

24'647.50

11.291

213'400

23'937.00

11.217

218'400

24'662.00

11.292

213'500

23'951.50

11.219

218'500

24'676.50

11.294

213'600

23'966.00

11.220

218'600

24'691.00

11.295

213'700

23'980.50

11.222

218'700

24'705.50

11.297

213'800

23'995.00

11.223

218'800

24'720.00

11.298

213'900

24'009.50

11.225

218'900

24'734.50

11.299

214'000

24'024.00

11.226

219'000

24'749.00

11.301

214'100

24'038.50

11.228

219'100

24'763.50

11.302

214'200

24'053.00

11.229

219'200

24'778.00

11.304

214'300

24'067.50

11.231

219'300

24'792.50

11.305

214'400

24'082.00

11.232

219'400

24'807.00

11.307

214'500

24'096.50

11.234

219'500

24'821.50

11.308

214'600

24'111.00

11.235

219'600

24'836.00

11.310

214'700

24'125.50

11.237

219'700

24'850.50

11.311

214'800

24'140.00

11.238

219'800

24'865.00

11.313

214'900

24'154.50

11.240

219'900

24'879.50

11.314

215'000

24'169.00

11.241

220'000

24'894.00

11.315

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

220'100

24'908.50

11.317

225'100

25'633.50

11.388

220'200

24'923.00

11.318

225'200

25'648.00

11.389

220'300

24'937.50

11.320

225'300

25'662.50

11.390

220'400

24'952.00

11.321

225'400

25'677.00

11.392

220'500

24'966.50

11.323

225'500

25'691.50

11.393

220'600

24'981.00

11.324

225'600

25'706.00

11.395

220'700

24'995.50

11.326

225'700

25'720.50

11.396

220'800

25'010.00

11.327

225'800

25'735.00

11.397

220'900

25'024.50

11.328

225'900

25'749.50

11.399

221'000

25'039.00

11.330

226'000

25'764.00

11.400

221'100

25'053.50

11.331

226'100

25'778.50

11.401

221'200

25'068.00

11.333

226'200

25'793.00

11.403

221'300

25'082.50

11.334

226'300

25'807.50

11.404

221'400

25'097.00

11.336

226'400

25'822.00

11.405

221'500

25'111.50

11.337

226'500

25'836.50

11.407

221'600

25'126.00

11.338

226'600

25'851.00

11.408

221'700

25'140.50

11.340

226'700

25'865.50

11.410

221'800

25'155.00

11.341

226'800

25'880.00

11.411

221'900

25'169.50

11.343

226'900

25'894.50

11.412

222'000

25'184.00

11.344

227'000

25'909.00

11.414

222'100

25'198.50

11.346

227'100

25'923.50

11.415

222'200

25'213.00

11.347

227'200

25'938.00

11.416

222'300

25'227.50

11.348

227'300

25'952.50

11.418

222'400

25'242.00

11.350

227'400

25'967.00

11.419

222'500

25'256.50

11.351

227'500

25'981.50

11.420

222'600

25'271.00

11.353

227'600

25'996.00

11.422

222'700

25'285.50

11.354

227'700

26'010.50

11.423

222'800

25'300.00

11.355

227'800

26'025.00

11.424

222'900

25'314.50

11.357

227'900

26'039.50

11.426

223'000

25'329.00

11.358

228'000

26'054.00

11.427

223'100

25'343.50

11.360

228'100

26'068.50

11.429

223'200

25'358.00

11.361

228'200

26'083.00

11.430

223'300

25'372.50

11.363

228'300

26'097.50

11.431

223'400

25'387.00

11.364

228'400

26'112.00

11.433

223'500

25'401.50

11.365

228'500

26'126.50

11.434

223'600

25'416.00

11.367

228'600

26'141.00

11.435

223'700

25'430.50

11.368

228'700

26'155.50

11.437

223'800

25'445.00

11.370

228'800

26'170.00

11.438

223'900

25'459.50

11.371

228'900

26'184.50

11.439

224'000

25'474.00

11.372

229'000

26'199.00

11.441

224'100

25'488.50

11.374

229'100

26'213.50

11.442

224'200

25'503.00

11.375

229'200

26'228.00

11.443

224'300

25'517.50

11.377

229'300

26'242.50

11.445

224'400

25'532.00

11.378

229'400

26'257.00

11.446

224'500

25'546.50

11.379

229'500

26'271.50

11.447

224'600

25'561.00

11.381

229'600

26'286.00

11.449

224'700

25'575.50

11.382

229'700

26'300.50

11.450

224'800

25'590.00

11.383

229'800

26'315.00

11.451

224'900

25'604.50

11.385

229'900

26'329.50

11.453

225'000

25'619.00

11.386

230'000

26'344.00

11.454

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

230'100

26'358.50

11.455

235'100

27'083.50

11.520

230'200

26'373.00

11.457

235'200

27'098.00

11.521

230'300

26'387.50

11.458

235'300

27'112.50

11.523

230'400

26'402.00

11.459

235'400

27'127.00

11.524

230'500

26'416.50

11.461

235'500

27'141.50

11.525

230'600

26'431.00

11.462

235'600

27'156.00

11.526

230'700

26'445.50

11.463

235'700

27'170.50

11.528

230'800

26'460.00

11.464

235'800

27'185.00

11.529

230'900

26'474.50

11.466

235'900

27'199.50

11.530

231'000

26'489.00

11.467

236'000

27'214.00

11.531

231'100

26'503.50

11.468

236'100

27'228.50

11.533

231'200

26'518.00

11.470

236'200

27'243.00

11.534

231'300

26'532.50

11.471

236'300

27'257.50

11.535

231'400

26'547.00

11.472

236'400

27'272.00

11.536

231'500

26'561.50

11.474

236'500

27'286.50

11.538

231'600

26'576.00

11.475

236'600

27'301.00

11.539

231'700

26'590.50

11.476

236'700

27'315.50

11.540

231'800

26'605.00

11.478

236'800

27'330.00

11.541

231'900

26'619.50

11.479

236'900

27'344.50

11.543

232'000

26'634.00

11.480

237'000

27'359.00

11.544

232'100

26'648.50

11.481

237'100

27'373.50

11.545

232'200

26'663.00

11.483

237'200

27'388.00

11.546

232'300

26'677.50

11.484

237'300

27'402.50

11.548

232'400

26'692.00

11.485

237'400

27'417.00

11.549

232'500

26'706.50

11.487

237'500

27'431.50

11.550

232'600

26'721.00

11.488

237'600

27'446.00

11.551

232'700

26'735.50

11.489

237'700

27'460.50

11.553

232'800

26'750.00

11.491

237'800

27'475.00

11.554

232'900

26'764.50

11.492

237'900

27'489.50

11.555

233'000

26'779.00

11.493

238'000

27'504.00

11.556

233'100

26'793.50

11.494

238'100

27'518.50

11.558

233'200

26'808.00

11.496

238'200

27'533.00

11.559

233'300

26'822.50

11.497

238'300

27'547.50

11.560

233'400

26'837.00

11.498

238'400

27'562.00

11.561

233'500

26'851.50

11.500

238'500

27'576.50

11.562

233'600

26'866.00

11.501

238'600

27'591.00

11.564

233'700

26'880.50

11.502

238'700

27'605.50

11.565

233'800

26'895.00

11.503

238'800

27'620.00

11.566

233'900

26'909.50

11.505

238'900

27'634.50

11.567

234'000

26'924.00

11.506

239'000

27'649.00

11.569

234'100

26'938.50

11.507

239'100

27'663.50

11.570

234'200

26'953.00

11.509

239'200

27'678.00

11.571

234'300

26'967.50

11.510

239'300

27'692.50

11.572

234'400

26'982.00

11.511

239'400

27'707.00

11.574

234'500

26'996.50

11.512

239'500

27'721.50

11.575

234'600

27'011.00

11.514

239'600

27'736.00

11.576

234'700

27'025.50

11.515

239'700

27'750.50

11.577

234'800

27'040.00

11.516

239'800

27'765.00

11.578

234'900

27'054.50

11.517

239'900

27'779.50

11.580

235'000

27'069.00

11.519

240'000

27'794.00

11.581

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

240'100

27'808.50

11.582

245'100

28'551.50

11.649

240'200

27'823.00

11.583

245'200

28'566.50

11.650

240'300

27'837.50

11.584

245'300

28'581.50

11.652

240'400

27'852.00

11.586

245'400

28'596.50

11.653

240'500

27'866.50

11.587

245'500

28'611.50

11.654

240'600

27'881.00

11.588

245'600

28'626.50

11.656

240'700

27'895.50

11.589

245'700

28'641.50

11.657

240'800

27'910.00

11.591

245'800

28'656.50

11.658

240'900

27'924.50

11.592

245'900

28'671.50

11.660

241'000

27'939.00

11.593

246'000

28'686.50

11.661

241'100

27'953.50

11.594

246'100

28'701.50

11.663

241'200

27'968.00

11.595

246'200

28'716.50

11.664

241'300

27'982.50

11.597

246'300

28'731.50

11.665

241'400

27'997.00

11.598

246'400

28'746.50

11.667

241'500

28'011.50

11.599

246'500

28'761.50

11.668

241'600

28'026.50

11.600

246'600

28'776.50

11.669

241'700

28'041.50

11.602

246'700

28'791.50

11.671

241'800

28'056.50

11.603

246'800

28'806.50

11.672

241'900

28'071.50

11.605

246'900

28'821.50

11.673

242'000

28'086.50

11.606

247'000

28'836.50

11.675

242'100

28'101.50

11.607

247'100

28'851.50

11.676

242'200

28'116.50

11.609

247'200

28'866.50

11.677

242'300

28'131.50

11.610

247'300

28'881.50

11.679

242'400

28'146.50

11.612

247'400

28'896.50

11.680

242'500

28'161.50

11.613

247'500

28'911.50

11.681

242'600

28'176.50

11.614

247'600

28'926.50

11.683

242'700

28'191.50

11.616

247'700

28'941.50

11.684

242'800

28'206.50

11.617

247'800

28'956.50

11.685

242'900

28'221.50

11.619

247'900

28'971.50

11.687

243'000

28'236.50

11.620

248'000

28'986.50

11.688

243'100

28'251.50

11.621

248'100

29'001.50

11.689

243'200

28'266.50

11.623

248'200

29'016.50

11.691

243'300

28'281.50

11.624

248'300

29'031.50

11.692

243'400

28'296.50

11.626

248'400

29'046.50

11.693

243'500

28'311.50

11.627

248'500

29'061.50

11.695

243'600

28'326.50

11.628

248'600

29'076.50

11.696

243'700

28'341.50

11.630

248'700

29'091.50

11.697

243'800

28'356.50

11.631

248'800

29'106.50

11.699

243'900

28'371.50

11.632

248'900

29'121.50

11.700

244'000

28'386.50

11.634

249'000

29'136.50

11.701

244'100

28'401.50

11.635

249'100

29'151.50

11.703

244'200

28'416.50

11.637

249'200

29'166.50

11.704

244'300

28'431.50

11.638

249'300

29'181.50

11.705

244'400

28'446.50

11.639

249'400

29'196.50

11.707

244'500

28'461.50

11.641

249'500

29'211.50

11.708

244'600

28'476.50

11.642

249'600

29'226.50

11.709

244'700

28'491.50

11.643

249'700

29'241.50

11.711

244'800

28'506.50

11.645

249'800

29'256.50

11.712

244'900

28'521.50

11.646

249'900

29'271.50

11.713

245'000

28'536.50

11.648

250'000

29'286.50

11.715

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

250'100

29'301.50

11.716

255'100

30'051.50

11.780

250'200

29'316.50

11.717

255'200

30'066.50

11.782

250'300

29'331.50

11.719

255'300

30'081.50

11.783

250'400

29'346.50

11.720

255'400

30'096.50

11.784

250'500

29'361.50

11.721

255'500

30'111.50

11.785

250'600

29'376.50

11.722

255'600

30'126.50

11.787

250'700

29'391.50

11.724

255'700

30'141.50

11.788

250'800

29'406.50

11.725

255'800

30'156.50

11.789

250'900

29'421.50

11.726

255'900

30'171.50

11.790

251'000

29'436.50

11.728

256'000

30'186.50

11.792

251'100

29'451.50

11.729

256'100

30'201.50

11.793

251'200

29'466.50

11.730

256'200

30'216.50

11.794

251'300

29'481.50

11.732

256'300

30'231.50

11.795

251'400

29'496.50

11.733

256'400

30'246.50

11.797

251'500

29'511.50

11.734

256'500

30'261.50

11.798

251'600

29'526.50

11.735

256'600

30'276.50

11.799

251'700

29'541.50

11.737

256'700

30'291.50

11.800

251'800

29'556.50

11.738

256'800

30'306.50

11.802

251'900

29'571.50

11.739

256'900

30'321.50

11.803

252'000

29'586.50

11.741

257'000

30'336.50

11.804

252'100

29'601.50

11.742

257'100

30'351.50

11.805

252'200

29'616.50

11.743

257'200

30'366.50

11.807

252'300

29'631.50

11.745

257'300

30'381.50

11.808

252'400

29'646.50

11.746

257'400

30'396.50

11.809

252'500

29'661.50

11.747

257'500

30'411.50

11.810

252'600

29'676.50

11.748

257'600

30'426.50

11.812

252'700

29'691.50

11.750

257'700

30'441.50

11.813

252'800

29'706.50

11.751

257'800

30'456.50

11.814

252'900

29'721.50

11.752

257'900

30'471.50

11.815

253'000

29'736.50

11.754

258'000

30'486.50

11.816

253'100

29'751.50

11.755

258'100

30'501.50

11.818

253'200

29'766.50

11.756

258'200

30'516.50

11.819

253'300

29'781.50

11.757

258'300

30'531.50

11.820

253'400

29'796.50

11.759

258'400

30'546.50

11.821

253'500

29'811.50

11.760

258'500

30'561.50

11.823

253'600

29'826.50

11.761

258'600

30'576.50

11.824

253'700

29'841.50

11.763

258'700

30'591.50

11.825

253'800

29'856.50

11.764

258'800

30'606.50

11.826

253'900

29'871.50

11.765

258'900

30'621.50

11.828

254'000

29'886.50

11.766

259'000

30'636.50

11.829

254'100

29'901.50

11.768

259'100

30'651.50

11.830

254'200

29'916.50

11.769

259'200

30'666.50

11.831

254'300

29'931.50

11.770

259'300

30'681.50

11.832

254'400

29'946.50

11.771

259'400

30'696.50

11.834

254'500

29'961.50

11.773

259'500

30'711.50

11.835

254'600

29'976.50

11.774

259'600

30'726.50

11.836

254'700

29'991.50

11.775

259'700

30'741.50

11.837

254'800

30'006.50

11.776

259'800

30'756.50

11.839

254'900

30'021.50

11.778

259'900

30'771.50

11.840

255'000

30'036.50

11.779

260'000

30'786.50

11.841

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

260'100

30'801.50

11.842

265'100

31'551.50

11.902

260'200

30'816.50

11.843

265'200

31'566.50

11.903

260'300

30'831.50

11.845

265'300

31'581.50

11.904

260'400

30'846.50

11.846

265'400

31'596.50

11.905

260'500

30'861.50

11.847

265'500

31'611.50

11.906

260'600

30'876.50

11.848

265'600

31'626.50

11.908

260'700

30'891.50

11.849

265'700

31'641.50

11.909

260'800

30'906.50

11.851

265'800

31'656.50

11.910

260'900

30'921.50

11.852

265'900

31'671.50

11.911

261'000

30'936.50

11.853

266'000

31'686.50

11.912

261'100

30'951.50

11.854

266'100

31'701.50

11.913

261'200

30'966.50

11.855

266'200

31'716.50

11.915

261'300

30'981.50

11.857

266'300

31'731.50

11.916

261'400

30'996.50

11.858

266'400

31'746.50

11.917

261'500

31'011.50

11.859

266'500

31'761.50

11.918

261'600

31'026.50

11.860

266'600

31'776.50

11.919

261'700

31'041.50

11.861

266'700

31'791.50

11.920

261'800

31'056.50

11.863

266'800

31'806.50

11.921

261'900

31'071.50

11.864

266'900

31'821.50

11.923

262'000

31'086.50

11.865

267'000

31'836.50

11.924

262'100

31'101.50

11.866

267'100

31'851.50

11.925

262'200

31'116.50

11.867

267'200

31'866.50

11.926

262'300

31'131.50

11.869

267'300

31'881.50

11.927

262'400

31'146.50

11.870

267'400

31'896.50

11.928

262'500

31'161.50

11.871

267'500

31'911.50

11.930

262'600

31'176.50

11.872

267'600

31'926.50

11.931

262'700

31'191.50

11.873

267'700

31'941.50

11.932

262'800

31'206.50

11.875

267'800

31'956.50

11.933

262'900

31'221.50

11.876

267'900

31'971.50

11.934

263'000

31'236.50

11.877

268'000

31'986.50

11.935

263'100

31'251.50

11.878

268'100

32'001.50

11.936

263'200

31'266.50

11.879

268'200

32'016.50

11.938

263'300

31'281.50

11.881

268'300

32'031.50

11.939

263'400

31'296.50

11.882

268'400

32'046.50

11.940

263'500

31'311.50

11.883

268'500

32'061.50

11.941

263'600

31'326.50

11.884

268'600

32'076.50

11.942

263'700

31'341.50

11.885

268'700

32'091.50

11.943

263'800

31'356.50

11.886

268'800

32'106.50

11.944

263'900

31'371.50

11.888

268'900

32'121.50

11.946

264'000

31'386.50

11.889

269'000

32'136.50

11.947

264'100

31'401.50

11.890

269'100

32'151.50

11.948

264'200

31'416.50

11.891

269'200

32'166.50

11.949

264'300

31'431.50

11.892

269'300

32'181.50

11.950

264'400

31'446.50

11.894

269'400

32'196.50

11.951

264'500

31'461.50

11.895

269'500

32'211.50

11.952

264'600

31'476.50

11.896

269'600

32'226.50

11.953

264'700

31'491.50

11.897

269'700

32'241.50

11.955

264'800

31'506.50

11.898

269'800

32'256.50

11.956

264'900

31'521.50

11.899

269'900

32'271.50

11.957

265'000

31'536.50

11.901

270'000

32'286.50

11.958

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

270'100

32'301.50

11.959

275'100

33'052.00

12.015

270'200

32'316.50

11.960

275'200

33'067.50

12.016

270'300

32'331.50

11.961

275'300

33'083.00

12.017

270'400

32'346.50

11.962

275'400

33'098.50

12.018

270'500

32'361.50

11.964

275'500

33'114.00

12.020

270'600

32'376.50

11.965

275'600

33'129.50

12.021

270'700

32'391.50

11.966

275'700

33'145.00

12.022

270'800

32'406.50

11.967

275'800

33'160.50

12.023

270'900

32'421.50

11.968

275'900

33'176.00

12.025

271'000

32'436.50

11.969

276'000

33'191.50

12.026

271'100

32'451.50

11.970

276'100

33'207.00

12.027

271'200

32'466.50

11.971

276'200

33'222.50

12.028

271'300

32'481.50

11.973

276'300

33'238.00

12.030

271'400

32'496.50

11.974

276'400

33'253.50

12.031

271'500

32'511.50

11.975

276'500

33'269.00

12.032

271'600

32'526.50

11.976

276'600

33'284.50

12.033

271'700

32'541.50

11.977

276'700

33'300.00

12.035

271'800

32'556.50

11.978

276'800

33'315.50

12.036

271'900

32'571.50

11.979

276'900

33'331.00

12.037

272'000

32'586.50

11.980

277'000

33'346.50

12.038

272'100

32'601.50

11.981

277'100

33'362.00

12.040

272'200

32'616.50

11.983

277'200

33'377.50

12.041

272'300

32'631.50

11.984

277'300

33'393.00

12.042

272'400

32'646.50

11.985

277'400

33'408.50

12.043

272'500

32'661.50

11.986

277'500

33'424.00

12.045

272'600

32'676.50

11.987

277'600

33'439.50

12.046

272'700

32'691.50

11.988

277'700

33'455.00

12.047

272'800

32'706.50

11.989

277'800

33'470.50

12.048

272'900

32'721.50

11.990

277'900

33'486.00

12.050

273'000

32'736.50

11.991

278'000

33'501.50

12.051

273'100

32'751.50

11.992

278'100

33'517.00

12.052

273'200

32'766.50

11.994

278'200

33'532.50

12.053

273'300

32'781.50

11.995

278'300

33'548.00

12.055

273'400

32'796.50

11.996

278'400

33'563.50

12.056

273'500

32'811.50

11.997

278'500

33'579.00

12.057

273'600

32'826.50

11.998

278'600

33'594.50

12.058

273'700

32'841.50

11.999

278'700

33'610.00

12.060

273'800

32'856.50

12.000

278'800

33'625.50

12.061

273'900

32'871.50

12.001

278'900

33'641.00

12.062

274'000

32'886.50

12.002

279'000

33'656.50

12.063

274'100

32'901.50

12.003

279'100

33'672.00

12.064

274'200

32'916.50

12.005

279'200

33'687.50

12.066

274'300

32'931.50

12.006

279'300

33'703.00

12.067

274'400

32'946.50

12.007

279'400

33'718.50

12.068

274'500

32'961.50

12.008

279'500

33'734.00

12.069

274'600

32'976.50

12.009

279'600

33'749.50

12.071

274'700

32'991.50

12.010

279'700

33'765.00

12.072

274'800

33'006.50

12.011

279'800

33'780.50

12.073

274'900

33'021.50

12.012

279'900

33'796.00

12.074

275'000

33'036.50

12.013

280'000

33'811.50

12.076

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

280'100

33'827.00

12.077

285'100

34'602.00

12.137

280'200

33'842.50

12.078

285'200

34'617.50

12.138

280'300

33'858.00

12.079

285'300

34'633.00

12.139

280'400

33'873.50

12.080

285'400

34'648.50

12.140

280'500

33'889.00

12.082

285'500

34'664.00

12.142

280'600

33'904.50

12.083

285'600

34'679.50

12.143

280'700

33'920.00

12.084

285'700

34'695.00

12.144

280'800

33'935.50

12.085

285'800

34'710.50

12.145

280'900

33'951.00

12.087

285'900

34'726.00

12.146

281'000

33'966.50

12.088

286'000

34'741.50

12.147

281'100

33'982.00

12.089

286'100

34'757.00

12.149

281'200

33'997.50

12.090

286'200

34'772.50

12.150

281'300

34'013.00

12.091

286'300

34'788.00

12.151

281'400

34'028.50

12.093

286'400

34'803.50

12.152

281'500

34'044.00

12.094

286'500

34'819.00

12.153

281'600

34'059.50

12.095

286'600

34'834.50

12.154

281'700

34'075.00

12.096

286'700

34'850.00

12.156

281'800

34'090.50

12.097

286'800

34'865.50

12.157

281'900

34'106.00

12.099

286'900

34'881.00

12.158

282'000

34'121.50

12.100

287'000

34'896.50

12.159

282'100

34'137.00

12.101

287'100

34'912.00

12.160

282'200

34'152.50

12.102

287'200

34'927.50

12.161

282'300

34'168.00

12.103

287'300

34'943.00

12.163

282'400

34'183.50

12.105

287'400

34'958.50

12.164

282'500

34'199.00

12.106

287'500

34'974.00

12.165

282'600

34'214.50

12.107

287'600

34'989.50

12.166

282'700

34'230.00

12.108

287'700

35'005.00

12.167

282'800

34'245.50

12.109

287'800

35'020.50

12.168

282'900

34'261.00

12.111

287'900

35'036.00

12.170

283'000

34'276.50

12.112

288'000

35'051.50

12.171

283'100

34'292.00

12.113

288'100

35'067.00

12.172

283'200

34'307.50

12.114

288'200

35'082.50

12.173

283'300

34'323.00

12.115

288'300

35'098.00

12.174

283'400

34'338.50

12.117

288'400

35'113.50

12.175

283'500

34'354.00

12.118

288'500

35'129.00

12.176

283'600

34'369.50

12.119

288'600

35'144.50

12.178

283'700

34'385.00

12.120

288'700

35'160.00

12.179

283'800

34'400.50

12.121

288'800

35'175.50

12.180

283'900

34'416.00

12.123

288'900

35'191.00

12.181

284'000

34'431.50

12.124

289'000

35'206.50

12.182

284'100

34'447.00

12.125

289'100

35'222.00

12.183

284'200

34'462.50

12.126

289'200

35'237.50

12.184

284'300

34'478.00

12.127

289'300

35'253.00

12.186

284'400

34'493.50

12.129

289'400

35'268.50

12.187

284'500

34'509.00

12.130

289'500

35'284.00

12.188

284'600

34'524.50

12.131

289'600

35'299.50

12.189

284'700

34'540.00

12.132

289'700

35'315.00

12.190

284'800

34'555.50

12.133

289'800

35'330.50

12.191

284'900

34'571.00

12.134

289'900

35'346.00

12.192

285'000

34'586.50

12.136

290'000

35'361.50

12.194

Barème de l'impôt sur le revenu 2012- 2014

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

290'100

35'377.00

12.195

295'100

36'152.00

12.251

290'200

35'392.50

12.196

295'200

36'167.50

12.252

290'300

35'408.00

12.197

295'300

36'183.00

12.253

290'400

35'423.50

12.198

295'400

36'198.50

12.254

290'500

35'439.00

12.199

295'500

36'214.00

12.255

290'600

35'454.50

12.200

295'600

36'229.50

12.256

290'700

35'470.00

12.202

295'700

36'245.00

12.257

290'800

35'485.50

12.203

295'800

36'260.50

12.258

290'900

35'501.00

12.204

295'900

36'276.00

12.260

291'000

35'516.50

12.205

296'000

36'291.50

12.261

291'100

35'532.00

12.206

296'100

36'307.00

12.262

291'200

35'547.50

12.207

296'200

36'322.50

12.263

291'300

35'563.00

12.208

296'300

36'338.00

12.264

291'400

35'578.50

12.210

296'400

36'353.50

12.265

291'500

35'594.00

12.211

296'500

36'369.00

12.266

291'600

35'609.50

12.212

296'600

36'384.50

12.267

291'700

35'625.00

12.213

296'700

36'400.00

12.268

291'800

35'640.50

12.214

296'800

36'415.50

12.269

291'900

35'656.00

12.215

296'900

36'431.00

12.270

292'000

35'671.50

12.216

297'000

36'446.50

12.272

292'100

35'687.00

12.217

297'100

36'462.00

12.273

292'200

35'702.50

12.219

297'200

36'477.50

12.274

292'300

35'718.00

12.220

297'300

36'493.00

12.275

292'400

35'733.50

12.221

297'400

36'508.50

12.276

292'500

35'749.00

12.222

297'500

36'524.00

12.277

292'600

35'764.50

12.223

297'600

36'539.50

12.278

292'700

35'780.00

12.224

297'700

36'555.00

12.279

292'800

35'795.50

12.225

297'800

36'570.50

12.280

292'900

35'811.00

12.226

297'900

36'586.00

12.281

293'000

35'826.50

12.227

298'000

36'601.50

12.282

293'100

35'842.00

12.229

298'100

36'617.00

12.283

293'200

35'857.50

12.230

298'200

36'632.50

12.285

293'300

35'873.00

12.231

298'300

36'648.00

12.286

293'400

35'888.50

12.232

298'400

36'663.50

12.287

293'500

35'904.00

12.233

298'500

36'679.00

12.288

293'600

35'919.50

12.234

298'600

36'694.50

12.289

293'700

35'935.00

12.235

298'700

36'710.00

12.290

293'800

35'950.50

12.236

298'800

36'725.50

12.291

293'900

35'966.00

12.237

298'900

36'741.00

12.292

294'000

35'981.50

12.239

299'000

36'756.50

12.293

294'100

35'997.00

12.240

299'100

36'772.00

12.294

294'200

36'012.50

12.241

299'200

36'787.50

12.295

294'300

36'028.00

12.242

299'300

36'803.00

12.296

294'400

36'043.50

12.243

299'400

36'818.50

12.297

294'500

36'059.00

12.244

299'500

36'834.00

12.298

294'600

36'074.50

12.245

299'600

36'849.50

12.300

294'700

36'090.00

12.246

299'700

36'865.00

12.301

294'800

36'105.50

12.247

299'800

36'880.50

12.302

294'900

36'121.00

12.249

299'900

36'896.00

12.303

295'000

36'136.50

12.250

300'000

36'911.50

12.304

Barème de l'impôt sur le revenu 2012- 2014 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 36'911.50 Impôt s/ 127'900 à 15.5 % 19'824.50 Impôt total 56'736.00

Taux : 56'736.00 x 1'00 13.259 % 427'900