Barème sur le revenu
Barème de l'impôt sur le revenu 2026 | |||||
Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
100 | 1.00 | 1.000 | 5'100 | 103.00 | 2.020 |
200 | 2.00 | 1.000 | 5'200 | 107.00 | 2.058 |
300 | 3.00 | 1.000 | 5'300 | 111.00 | 2.094 |
400 | 4.00 | 1.000 | 5'400 | 115.00 | 2.130 |
500 | 5.00 | 1.000 | 5'500 | 119.00 | 2.164 |
600 | 6.00 | 1.000 | 5'600 | 123.00 | 2.196 |
700 | 7.00 | 1.000 | 5'700 | 127.00 | 2.228 |
800 | 8.00 | 1.000 | 5'800 | 131.00 | 2.259 |
900 | 9.00 | 1.000 | 5'900 | 135.00 | 2.288 |
1'000 | 10.00 | 1.000 | 6'000 | 139.00 | 2.317 |
1'100 | 11.00 | 1.000 | 6'100 | 143.00 | 2.344 |
1'200 | 12.00 | 1.000 | 6'200 | 147.00 | 2.371 |
1'300 | 13.00 | 1.000 | 6'300 | 151.00 | 2.397 |
1'400 | 14.00 | 1.000 | 6'400 | 155.00 | 2.422 |
1'500 | 15.00 | 1.000 | 6'500 | 159.00 | 2.446 |
1'600 | 16.00 | 1.000 | 6'600 | 163.00 | 2.470 |
1'700 | 18.00 | 1.059 | 6'700 | 167.00 | 2.493 |
1'800 | 20.00 | 1.111 | 6'800 | 171.00 | 2.515 |
1'900 | 22.00 | 1.158 | 6'900 | 175.00 | 2.536 |
2'000 | 24.00 | 1.200 | 7'000 | 179.00 | 2.557 |
2'100 | 26.00 | 1.238 | 7'100 | 183.00 | 2.577 |
2'200 | 28.00 | 1.273 | 7'200 | 187.00 | 2.597 |
2'300 | 30.00 | 1.304 | 7'300 | 191.00 | 2.616 |
2'400 | 32.00 | 1.333 | 7'400 | 195.00 | 2.635 |
2'500 | 34.00 | 1.360 | 7'500 | 199.00 | 2.653 |
2'600 | 36.00 | 1.385 | 7'600 | 203.00 | 2.671 |
2'700 | 38.00 | 1.407 | 7'700 | 207.00 | 2.688 |
2'800 | 40.00 | 1.429 | 7'800 | 211.00 | 2.705 |
2'900 | 42.00 | 1.448 | 7'900 | 215.00 | 2.722 |
3'000 | 44.00 | 1.467 | 8'000 | 219.00 | 2.738 |
3'100 | 46.00 | 1.484 | 8'100 | 223.00 | 2.753 |
3'200 | 48.00 | 1.500 | 8'200 | 227.00 | 2.768 |
3'300 | 50.00 | 1.515 | 8'300 | 231.00 | 2.783 |
3'400 | 52.00 | 1.529 | 8'400 | 236.00 | 2.810 |
3'500 | 55.00 | 1.571 | 8'500 | 241.00 | 2.835 |
3'600 | 58.00 | 1.611 | 8'600 | 246.00 | 2.860 |
3'700 | 61.00 | 1.649 | 8'700 | 251.00 | 2.885 |
3'800 | 64.00 | 1.684 | 8'800 | 256.00 | 2.909 |
3'900 | 67.00 | 1.718 | 8'900 | 261.00 | 2.933 |
4'000 | 70.00 | 1.750 | 9'000 | 266.00 | 2.956 |
4'100 | 73.00 | 1.780 | 9'100 | 271.00 | 2.978 |
4'200 | 76.00 | 1.810 | 9'200 | 276.00 | 3.000 |
4'300 | 79.00 | 1.837 | 9'300 | 281.00 | 3.022 |
4'400 | 82.00 | 1.864 | 9'400 | 286.00 | 3.043 |
4'500 | 85.00 | 1.889 | 9'500 | 291.00 | 3.063 |
4'600 | 88.00 | 1.913 | 9'600 | 296.00 | 3.083 |
4'700 | 91.00 | 1.936 | 9'700 | 301.00 | 3.103 |
4'800 | 94.00 | 1.958 | 9'800 | 306.00 | 3.122 |
4'900 | 97.00 | 1.980 | 9'900 | 311.00 | 3.141 |
5'000 | 100.00 | 2.000 | 10'000 | 316.00 | 3.160 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
10'100 | 321.00 | 3.178 | 15'100 | 603.00 | 3.993 |
10'200 | 326.00 | 3.196 | 15'200 | 610.00 | 4.013 |
10'300 | 331.00 | 3.214 | 15'300 | 617.00 | 4.033 |
10'400 | 336.00 | 3.231 | 15'400 | 624.00 | 4.052 |
10'500 | 341.00 | 3.248 | 15'500 | 631.00 | 4.071 |
10'600 | 346.00 | 3.264 | 15'600 | 638.00 | 4.090 |
10'700 | 351.00 | 3.280 | 15'700 | 645.00 | 4.108 |
10'800 | 356.00 | 3.296 | 15'800 | 652.00 | 4.127 |
10'900 | 361.00 | 3.312 | 15'900 | 659.00 | 4.145 |
11'000 | 366.00 | 3.327 | 16'000 | 666.00 | 4.163 |
11'100 | 371.00 | 3.342 | 16'100 | 673.00 | 4.180 |
11'200 | 376.00 | 3.357 | 16'200 | 680.00 | 4.198 |
11'300 | 381.00 | 3.372 | 16'300 | 687.00 | 4.215 |
11'400 | 386.00 | 3.386 | 16'400 | 694.00 | 4.232 |
11'500 | 391.00 | 3.400 | 16'500 | 701.00 | 4.248 |
11'600 | 396.00 | 3.414 | 16'600 | 708.00 | 4.265 |
11'700 | 401.00 | 3.427 | 16'700 | 715.00 | 4.281 |
11'800 | 406.00 | 3.441 | 16'800 | 722.00 | 4.298 |
11'900 | 411.00 | 3.454 | 16'900 | 729.00 | 4.314 |
12'000 | 417.00 | 3.475 | 17'000 | 736.00 | 4.329 |
12'100 | 423.00 | 3.496 | 17'100 | 743.00 | 4.345 |
12'200 | 429.00 | 3.516 | 17'200 | 750.00 | 4.360 |
12'300 | 435.00 | 3.537 | 17'300 | 757.00 | 4.376 |
12'400 | 441.00 | 3.556 | 17'400 | 764.00 | 4.391 |
12'500 | 447.00 | 3.576 | 17'500 | 771.00 | 4.406 |
12'600 | 453.00 | 3.595 | 17'600 | 778.00 | 4.420 |
12'700 | 459.00 | 3.614 | 17'700 | 785.00 | 4.435 |
12'800 | 465.00 | 3.633 | 17'800 | 792.00 | 4.449 |
12'900 | 471.00 | 3.651 | 17'900 | 799.00 | 4.464 |
13'000 | 477.00 | 3.669 | 18'000 | 806.00 | 4.478 |
13'100 | 483.00 | 3.687 | 18'100 | 813.00 | 4.492 |
13'200 | 489.00 | 3.705 | 18'200 | 820.00 | 4.505 |
13'300 | 495.00 | 3.722 | 18'300 | 827.00 | 4.519 |
13'400 | 501.00 | 3.739 | 18'400 | 834.00 | 4.533 |
13'500 | 507.00 | 3.756 | 18'500 | 841.00 | 4.546 |
13'600 | 513.00 | 3.772 | 18'600 | 848.00 | 4.559 |
13'700 | 519.00 | 3.788 | 18'700 | 855.00 | 4.572 |
13'800 | 525.00 | 3.804 | 18'800 | 862.00 | 4.585 |
13'900 | 531.00 | 3.820 | 18'900 | 869.00 | 4.598 |
14'000 | 537.00 | 3.836 | 19'000 | 876.00 | 4.611 |
14'100 | 543.00 | 3.851 | 19'100 | 883.00 | 4.623 |
14'200 | 549.00 | 3.866 | 19'200 | 890.00 | 4.635 |
14'300 | 555.00 | 3.881 | 19'300 | 897.00 | 4.648 |
14'400 | 561.00 | 3.896 | 19'400 | 904.00 | 4.660 |
14'500 | 567.00 | 3.910 | 19'500 | 911.00 | 4.672 |
14'600 | 573.00 | 3.925 | 19'600 | 918.00 | 4.684 |
14'700 | 579.00 | 3.939 | 19'700 | 925.00 | 4.695 |
14'800 | 585.00 | 3.953 | 19'800 | 932.00 | 4.707 |
14'900 | 591.00 | 3.966 | 19'900 | 939.00 | 4.719 |
15'000 | 597.00 | 3.980 | 20'000 | 946.00 | 4.730 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
20'100 | 953.00 | 4.741 | 25'100 | 1'318.00 | 5.251 |
20'200 | 960.00 | 4.752 | 25'200 | 1'326.00 | 5.262 |
20'300 | 967.00 | 4.764 | 25'300 | 1'334.00 | 5.273 |
20'400 | 974.00 | 4.775 | 25'400 | 1'342.00 | 5.283 |
20'500 | 981.00 | 4.785 | 25'500 | 1'350.00 | 5.294 |
20'600 | 988.00 | 4.796 | 25'600 | 1'358.00 | 5.305 |
20'700 | 995.00 | 4.807 | 25'700 | 1'366.00 | 5.315 |
20'800 | 1'002.00 | 4.817 | 25'800 | 1'374.00 | 5.326 |
20'900 | 1'009.00 | 4.828 | 25'900 | 1'382.00 | 5.336 |
21'000 | 1'016.00 | 4.838 | 26'000 | 1'390.00 | 5.346 |
21'100 | 1'023.00 | 4.848 | 26'100 | 1'398.00 | 5.356 |
21'200 | 1'030.00 | 4.858 | 26'200 | 1'406.00 | 5.366 |
21'300 | 1'037.00 | 4.869 | 26'300 | 1'414.00 | 5.376 |
21'400 | 1'044.00 | 4.879 | 26'400 | 1'422.00 | 5.386 |
21'500 | 1'051.00 | 4.888 | 26'500 | 1'430.00 | 5.396 |
21'600 | 1'058.00 | 4.898 | 26'600 | 1'438.00 | 5.406 |
21'700 | 1'065.00 | 4.908 | 26'700 | 1'446.00 | 5.416 |
21'800 | 1'072.00 | 4.917 | 26'800 | 1'454.00 | 5.425 |
21'900 | 1'079.00 | 4.927 | 26'900 | 1'462.00 | 5.435 |
22'000 | 1'086.00 | 4.936 | 27'000 | 1'470.00 | 5.444 |
22'100 | 1'093.00 | 4.946 | 27'100 | 1'478.00 | 5.454 |
22'200 | 1'100.00 | 4.955 | 27'200 | 1'486.00 | 5.463 |
22'300 | 1'107.00 | 4.964 | 27'300 | 1'494.00 | 5.473 |
22'400 | 1'114.00 | 4.973 | 27'400 | 1'502.00 | 5.482 |
22'500 | 1'121.00 | 4.982 | 27'500 | 1'510.00 | 5.491 |
22'600 | 1'128.00 | 4.991 | 27'600 | 1'518.00 | 5.500 |
22'700 | 1'135.00 | 5.000 | 27'700 | 1'526.00 | 5.509 |
22'800 | 1'142.00 | 5.009 | 27'800 | 1'534.00 | 5.518 |
22'900 | 1'149.00 | 5.017 | 27'900 | 1'542.00 | 5.527 |
23'000 | 1'156.00 | 5.026 | 28'000 | 1'550.00 | 5.536 |
23'100 | 1'163.00 | 5.035 | 28'100 | 1'558.00 | 5.544 |
23'200 | 1'170.00 | 5.043 | 28'200 | 1'566.00 | 5.553 |
23'300 | 1'177.00 | 5.052 | 28'300 | 1'574.00 | 5.562 |
23'400 | 1'184.00 | 5.060 | 28'400 | 1'582.00 | 5.570 |
23'500 | 1'191.00 | 5.068 | 28'500 | 1'590.00 | 5.579 |
23'600 | 1'198.00 | 5.076 | 28'600 | 1'598.00 | 5.587 |
23'700 | 1'206.00 | 5.089 | 28'700 | 1'606.00 | 5.596 |
23'800 | 1'214.00 | 5.101 | 28'800 | 1'614.00 | 5.604 |
23'900 | 1'222.00 | 5.113 | 28'900 | 1'622.00 | 5.612 |
24'000 | 1'230.00 | 5.125 | 29'000 | 1'630.00 | 5.621 |
24'100 | 1'238.00 | 5.137 | 29'100 | 1'638.00 | 5.629 |
24'200 | 1'246.00 | 5.149 | 29'200 | 1'646.00 | 5.637 |
24'300 | 1'254.00 | 5.160 | 29'300 | 1'654.00 | 5.645 |
24'400 | 1'262.00 | 5.172 | 29'400 | 1'662.00 | 5.653 |
24'500 | 1'270.00 | 5.184 | 29'500 | 1'670.00 | 5.661 |
24'600 | 1'278.00 | 5.195 | 29'600 | 1'678.00 | 5.669 |
24'700 | 1'286.00 | 5.206 | 29'700 | 1'686.00 | 5.677 |
24'800 | 1'294.00 | 5.218 | 29'800 | 1'694.00 | 5.685 |
24'900 | 1'302.00 | 5.229 | 29'900 | 1'702.00 | 5.692 |
25'000 | 1'310.00 | 5.240 | 30'000 | 1'710.00 | 5.700 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
30'100 | 1'718.00 | 5.708 | 35'100 | 2'118.00 | 6.034 |
30'200 | 1'726.00 | 5.715 | 35'200 | 2'126.00 | 6.040 |
30'300 | 1'734.00 | 5.723 | 35'300 | 2'134.00 | 6.045 |
30'400 | 1'742.00 | 5.730 | 35'400 | 2'142.00 | 6.051 |
30'500 | 1'750.00 | 5.738 | 35'500 | 2'150.00 | 6.056 |
30'600 | 1'758.00 | 5.745 | 35'600 | 2'158.00 | 6.062 |
30'700 | 1'766.00 | 5.752 | 35'700 | 2'166.00 | 6.067 |
30'800 | 1'774.00 | 5.760 | 35'800 | 2'174.00 | 6.073 |
30'900 | 1'782.00 | 5.767 | 35'900 | 2'182.00 | 6.078 |
31'000 | 1'790.00 | 5.774 | 36'000 | 2'190.00 | 6.083 |
31'100 | 1'798.00 | 5.781 | 36'100 | 2'198.00 | 6.089 |
31'200 | 1'806.00 | 5.788 | 36'200 | 2'206.00 | 6.094 |
31'300 | 1'814.00 | 5.796 | 36'300 | 2'214.00 | 6.099 |
31'400 | 1'822.00 | 5.803 | 36'400 | 2'222.00 | 6.104 |
31'500 | 1'830.00 | 5.810 | 36'500 | 2'230.00 | 6.110 |
31'600 | 1'838.00 | 5.816 | 36'600 | 2'238.00 | 6.115 |
31'700 | 1'846.00 | 5.823 | 36'700 | 2'246.00 | 6.120 |
31'800 | 1'854.00 | 5.830 | 36'800 | 2'254.00 | 6.125 |
31'900 | 1'862.00 | 5.837 | 36'900 | 2'262.00 | 6.130 |
32'000 | 1'870.00 | 5.844 | 37'000 | 2'270.00 | 6.135 |
32'100 | 1'878.00 | 5.850 | 37'100 | 2'278.00 | 6.140 |
32'200 | 1'886.00 | 5.857 | 37'200 | 2'286.00 | 6.145 |
32'300 | 1'894.00 | 5.864 | 37'300 | 2'294.00 | 6.150 |
32'400 | 1'902.00 | 5.870 | 37'400 | 2'302.00 | 6.155 |
32'500 | 1'910.00 | 5.877 | 37'500 | 2'310.00 | 6.160 |
32'600 | 1'918.00 | 5.883 | 37'600 | 2'318.00 | 6.165 |
32'700 | 1'926.00 | 5.890 | 37'700 | 2'326.00 | 6.170 |
32'800 | 1'934.00 | 5.896 | 37'800 | 2'334.00 | 6.175 |
32'900 | 1'942.00 | 5.903 | 37'900 | 2'342.00 | 6.179 |
33'000 | 1'950.00 | 5.909 | 38'000 | 2'350.00 | 6.184 |
33'100 | 1'958.00 | 5.915 | 38'100 | 2'358.00 | 6.189 |
33'200 | 1'966.00 | 5.922 | 38'200 | 2'366.00 | 6.194 |
33'300 | 1'974.00 | 5.928 | 38'300 | 2'374.00 | 6.198 |
33'400 | 1'982.00 | 5.934 | 38'400 | 2'382.00 | 6.203 |
33'500 | 1'990.00 | 5.940 | 38'500 | 2'390.00 | 6.208 |
33'600 | 1'998.00 | 5.946 | 38'600 | 2'398.00 | 6.212 |
33'700 | 2'006.00 | 5.953 | 38'700 | 2'406.00 | 6.217 |
33'800 | 2'014.00 | 5.959 | 38'800 | 2'414.00 | 6.222 |
33'900 | 2'022.00 | 5.965 | 38'900 | 2'422.00 | 6.226 |
34'000 | 2'030.00 | 5.971 | 39'000 | 2'430.00 | 6.231 |
34'100 | 2'038.00 | 5.977 | 39'100 | 2'438.00 | 6.235 |
34'200 | 2'046.00 | 5.982 | 39'200 | 2'446.00 | 6.240 |
34'300 | 2'054.00 | 5.988 | 39'300 | 2'454.00 | 6.244 |
34'400 | 2'062.00 | 5.994 | 39'400 | 2'462.00 | 6.249 |
34'500 | 2'070.00 | 6.000 | 39'500 | 2'470.00 | 6.253 |
34'600 | 2'078.00 | 6.006 | 39'600 | 2'478.00 | 6.258 |
34'700 | 2'086.00 | 6.012 | 39'700 | 2'486.00 | 6.262 |
34'800 | 2'094.00 | 6.017 | 39'800 | 2'494.00 | 6.266 |
34'900 | 2'102.00 | 6.023 | 39'900 | 2'502.00 | 6.271 |
35'000 | 2'110.00 | 6.029 | 40'000 | 2'510.00 | 6.275 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
40'100 | 2'518.00 | 6.279 | 45'100 | 2'964.00 | 6.572 |
40'200 | 2'526.00 | 6.284 | 45'200 | 2'973.00 | 6.577 |
40'300 | 2'534.00 | 6.288 | 45'300 | 2'982.00 | 6.583 |
40'400 | 2'542.00 | 6.292 | 45'400 | 2'991.00 | 6.588 |
40'500 | 2'550.00 | 6.296 | 45'500 | 3'000.00 | 6.593 |
40'600 | 2'559.00 | 6.303 | 45'600 | 3'009.00 | 6.599 |
40'700 | 2'568.00 | 6.310 | 45'700 | 3'018.00 | 6.604 |
40'800 | 2'577.00 | 6.316 | 45'800 | 3'027.00 | 6.609 |
40'900 | 2'586.00 | 6.323 | 45'900 | 3'036.00 | 6.614 |
41'000 | 2'595.00 | 6.329 | 46'000 | 3'045.00 | 6.620 |
41'100 | 2'604.00 | 6.336 | 46'100 | 3'054.00 | 6.625 |
41'200 | 2'613.00 | 6.342 | 46'200 | 3'063.00 | 6.630 |
41'300 | 2'622.00 | 6.349 | 46'300 | 3'072.00 | 6.635 |
41'400 | 2'631.00 | 6.355 | 46'400 | 3'081.00 | 6.640 |
41'500 | 2'640.00 | 6.361 | 46'500 | 3'090.00 | 6.645 |
41'600 | 2'649.00 | 6.368 | 46'600 | 3'099.00 | 6.650 |
41'700 | 2'658.00 | 6.374 | 46'700 | 3'108.00 | 6.655 |
41'800 | 2'667.00 | 6.380 | 46'800 | 3'117.00 | 6.660 |
41'900 | 2'676.00 | 6.387 | 46'900 | 3'126.00 | 6.665 |
42'000 | 2'685.00 | 6.393 | 47'000 | 3'135.00 | 6.670 |
42'100 | 2'694.00 | 6.399 | 47'100 | 3'144.00 | 6.675 |
42'200 | 2'703.00 | 6.405 | 47'200 | 3'153.00 | 6.680 |
42'300 | 2'712.00 | 6.411 | 47'300 | 3'162.00 | 6.685 |
42'400 | 2'721.00 | 6.417 | 47'400 | 3'171.00 | 6.690 |
42'500 | 2'730.00 | 6.424 | 47'500 | 3'180.00 | 6.695 |
42'600 | 2'739.00 | 6.430 | 47'600 | 3'189.00 | 6.700 |
42'700 | 2'748.00 | 6.436 | 47'700 | 3'198.00 | 6.704 |
42'800 | 2'757.00 | 6.442 | 47'800 | 3'207.00 | 6.709 |
42'900 | 2'766.00 | 6.448 | 47'900 | 3'216.00 | 6.714 |
43'000 | 2'775.00 | 6.453 | 48'000 | 3'225.00 | 6.719 |
43'100 | 2'784.00 | 6.459 | 48'100 | 3'234.00 | 6.723 |
43'200 | 2'793.00 | 6.465 | 48'200 | 3'243.00 | 6.728 |
43'300 | 2'802.00 | 6.471 | 48'300 | 3'252.00 | 6.733 |
43'400 | 2'811.00 | 6.477 | 48'400 | 3'261.00 | 6.738 |
43'500 | 2'820.00 | 6.483 | 48'500 | 3'270.00 | 6.742 |
43'600 | 2'829.00 | 6.489 | 48'600 | 3'279.00 | 6.747 |
43'700 | 2'838.00 | 6.494 | 48'700 | 3'288.00 | 6.752 |
43'800 | 2'847.00 | 6.500 | 48'800 | 3'297.00 | 6.756 |
43'900 | 2'856.00 | 6.506 | 48'900 | 3'306.00 | 6.761 |
44'000 | 2'865.00 | 6.511 | 49'000 | 3'315.00 | 6.765 |
44'100 | 2'874.00 | 6.517 | 49'100 | 3'324.00 | 6.770 |
44'200 | 2'883.00 | 6.523 | 49'200 | 3'333.00 | 6.774 |
44'300 | 2'892.00 | 6.528 | 49'300 | 3'342.00 | 6.779 |
44'400 | 2'901.00 | 6.534 | 49'400 | 3'351.00 | 6.783 |
44'500 | 2'910.00 | 6.539 | 49'500 | 3'360.00 | 6.788 |
44'600 | 2'919.00 | 6.545 | 49'600 | 3'369.00 | 6.792 |
44'700 | 2'928.00 | 6.550 | 49'700 | 3'378.00 | 6.797 |
44'800 | 2'937.00 | 6.556 | 49'800 | 3'387.00 | 6.801 |
44'900 | 2'946.00 | 6.561 | 49'900 | 3'396.00 | 6.806 |
45'000 | 2'955.00 | 6.567 | 50'000 | 3'405.00 | 6.810 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
50'100 | 3'414.00 | 6.814 | 55'100 | 3'864.00 | 7.013 |
50'200 | 3'423.00 | 6.819 | 55'200 | 3'873.00 | 7.016 |
50'300 | 3'432.00 | 6.823 | 55'300 | 3'882.00 | 7.020 |
50'400 | 3'441.00 | 6.827 | 55'400 | 3'891.00 | 7.023 |
50'500 | 3'450.00 | 6.832 | 55'500 | 3'900.00 | 7.027 |
50'600 | 3'459.00 | 6.836 | 55'600 | 3'909.00 | 7.031 |
50'700 | 3'468.00 | 6.840 | 55'700 | 3'918.00 | 7.034 |
50'800 | 3'477.00 | 6.844 | 55'800 | 3'927.00 | 7.038 |
50'900 | 3'486.00 | 6.849 | 55'900 | 3'936.00 | 7.041 |
51'000 | 3'495.00 | 6.853 | 56'000 | 3'945.00 | 7.045 |
51'100 | 3'504.00 | 6.857 | 56'100 | 3'954.00 | 7.048 |
51'200 | 3'513.00 | 6.861 | 56'200 | 3'963.00 | 7.052 |
51'300 | 3'522.00 | 6.865 | 56'300 | 3'972.00 | 7.055 |
51'400 | 3'531.00 | 6.870 | 56'400 | 3'981.00 | 7.059 |
51'500 | 3'540.00 | 6.874 | 56'500 | 3'990.00 | 7.062 |
51'600 | 3'549.00 | 6.878 | 56'600 | 3'999.00 | 7.065 |
51'700 | 3'558.00 | 6.882 | 56'700 | 4'008.00 | 7.069 |
51'800 | 3'567.00 | 6.886 | 56'800 | 4'017.00 | 7.072 |
51'900 | 3'576.00 | 6.890 | 56'900 | 4'026.00 | 7.076 |
52'000 | 3'585.00 | 6.894 | 57'000 | 4'035.00 | 7.079 |
52'100 | 3'594.00 | 6.898 | 57'100 | 4'044.00 | 7.082 |
52'200 | 3'603.00 | 6.902 | 57'200 | 4'053.00 | 7.086 |
52'300 | 3'612.00 | 6.906 | 57'300 | 4'063.00 | 7.091 |
52'400 | 3'621.00 | 6.910 | 57'400 | 4'073.00 | 7.096 |
52'500 | 3'630.00 | 6.914 | 57'500 | 4'083.00 | 7.101 |
52'600 | 3'639.00 | 6.918 | 57'600 | 4'093.00 | 7.106 |
52'700 | 3'648.00 | 6.922 | 57'700 | 4'103.00 | 7.111 |
52'800 | 3'657.00 | 6.926 | 57'800 | 4'113.00 | 7.116 |
52'900 | 3'666.00 | 6.930 | 57'900 | 4'123.00 | 7.121 |
53'000 | 3'675.00 | 6.934 | 58'000 | 4'133.00 | 7.126 |
53'100 | 3'684.00 | 6.938 | 58'100 | 4'143.00 | 7.131 |
53'200 | 3'693.00 | 6.942 | 58'200 | 4'153.00 | 7.136 |
53'300 | 3'702.00 | 6.946 | 58'300 | 4'163.00 | 7.141 |
53'400 | 3'711.00 | 6.949 | 58'400 | 4'173.00 | 7.146 |
53'500 | 3'720.00 | 6.953 | 58'500 | 4'183.00 | 7.150 |
53'600 | 3'729.00 | 6.957 | 58'600 | 4'193.00 | 7.155 |
53'700 | 3'738.00 | 6.961 | 58'700 | 4'203.00 | 7.160 |
53'800 | 3'747.00 | 6.965 | 58'800 | 4'213.00 | 7.165 |
53'900 | 3'756.00 | 6.968 | 58'900 | 4'223.00 | 7.170 |
54'000 | 3'765.00 | 6.972 | 59'000 | 4'233.00 | 7.175 |
54'100 | 3'774.00 | 6.976 | 59'100 | 4'243.00 | 7.179 |
54'200 | 3'783.00 | 6.980 | 59'200 | 4'253.00 | 7.184 |
54'300 | 3'792.00 | 6.983 | 59'300 | 4'263.00 | 7.189 |
54'400 | 3'801.00 | 6.987 | 59'400 | 4'273.00 | 7.194 |
54'500 | 3'810.00 | 6.991 | 59'500 | 4'283.00 | 7.198 |
54'600 | 3'819.00 | 6.995 | 59'600 | 4'293.00 | 7.203 |
54'700 | 3'828.00 | 6.998 | 59'700 | 4'303.00 | 7.208 |
54'800 | 3'837.00 | 7.002 | 59'800 | 4'313.00 | 7.212 |
54'900 | 3'846.00 | 7.005 | 59'900 | 4'323.00 | 7.217 |
55'000 | 3'855.00 | 7.009 | 60'000 | 4'333.00 | 7.222 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
60'100 | 4'343.00 | 7.226 | 65'100 | 4'843.00 | 7.439 |
60'200 | 4'353.00 | 7.231 | 65'200 | 4'853.00 | 7.443 |
60'300 | 4'363.00 | 7.235 | 65'300 | 4'863.00 | 7.447 |
60'400 | 4'373.00 | 7.240 | 65'400 | 4'873.00 | 7.451 |
60'500 | 4'383.00 | 7.245 | 65'500 | 4'883.00 | 7.455 |
60'600 | 4'393.00 | 7.249 | 65'600 | 4'893.00 | 7.459 |
60'700 | 4'403.00 | 7.254 | 65'700 | 4'903.00 | 7.463 |
60'800 | 4'413.00 | 7.258 | 65'800 | 4'913.00 | 7.467 |
60'900 | 4'423.00 | 7.263 | 65'900 | 4'923.00 | 7.470 |
61'000 | 4'433.00 | 7.267 | 66'000 | 4'933.00 | 7.474 |
61'100 | 4'443.00 | 7.272 | 66'100 | 4'943.00 | 7.478 |
61'200 | 4'453.00 | 7.276 | 66'200 | 4'953.00 | 7.482 |
61'300 | 4'463.00 | 7.281 | 66'300 | 4'963.00 | 7.486 |
61'400 | 4'473.00 | 7.285 | 66'400 | 4'973.00 | 7.489 |
61'500 | 4'483.00 | 7.289 | 66'500 | 4'983.00 | 7.493 |
61'600 | 4'493.00 | 7.294 | 66'600 | 4'993.00 | 7.497 |
61'700 | 4'503.00 | 7.298 | 66'700 | 5'003.00 | 7.501 |
61'800 | 4'513.00 | 7.303 | 66'800 | 5'013.00 | 7.504 |
61'900 | 4'523.00 | 7.307 | 66'900 | 5'023.00 | 7.508 |
62'000 | 4'533.00 | 7.311 | 67'000 | 5'033.00 | 7.512 |
62'100 | 4'543.00 | 7.316 | 67'100 | 5'043.00 | 7.516 |
62'200 | 4'553.00 | 7.320 | 67'200 | 5'053.00 | 7.519 |
62'300 | 4'563.00 | 7.324 | 67'300 | 5'063.00 | 7.523 |
62'400 | 4'573.00 | 7.329 | 67'400 | 5'073.00 | 7.527 |
62'500 | 4'583.00 | 7.333 | 67'500 | 5'083.00 | 7.530 |
62'600 | 4'593.00 | 7.337 | 67'600 | 5'093.00 | 7.534 |
62'700 | 4'603.00 | 7.341 | 67'700 | 5'103.00 | 7.538 |
62'800 | 4'613.00 | 7.346 | 67'800 | 5'113.00 | 7.541 |
62'900 | 4'623.00 | 7.350 | 67'900 | 5'123.00 | 7.545 |
63'000 | 4'633.00 | 7.354 | 68'000 | 5'133.00 | 7.549 |
63'100 | 4'643.00 | 7.358 | 68'100 | 5'143.00 | 7.552 |
63'200 | 4'653.00 | 7.362 | 68'200 | 5'153.00 | 7.556 |
63'300 | 4'663.00 | 7.367 | 68'300 | 5'163.00 | 7.559 |
63'400 | 4'673.00 | 7.371 | 68'400 | 5'173.00 | 7.563 |
63'500 | 4'683.00 | 7.375 | 68'500 | 5'183.00 | 7.566 |
63'600 | 4'693.00 | 7.379 | 68'600 | 5'193.00 | 7.570 |
63'700 | 4'703.00 | 7.383 | 68'700 | 5'203.00 | 7.574 |
63'800 | 4'713.00 | 7.387 | 68'800 | 5'213.00 | 7.577 |
63'900 | 4'723.00 | 7.391 | 68'900 | 5'223.00 | 7.581 |
64'000 | 4'733.00 | 7.395 | 69'000 | 5'233.00 | 7.584 |
64'100 | 4'743.00 | 7.399 | 69'100 | 5'243.00 | 7.588 |
64'200 | 4'753.00 | 7.403 | 69'200 | 5'253.00 | 7.591 |
64'300 | 4'763.00 | 7.407 | 69'300 | 5'263.00 | 7.595 |
64'400 | 4'773.00 | 7.411 | 69'400 | 5'273.00 | 7.598 |
64'500 | 4'783.00 | 7.416 | 69'500 | 5'283.00 | 7.601 |
64'600 | 4'793.00 | 7.420 | 69'600 | 5'293.00 | 7.605 |
64'700 | 4'803.00 | 7.423 | 69'700 | 5'303.00 | 7.608 |
64'800 | 4'813.00 | 7.427 | 69'800 | 5'313.00 | 7.612 |
64'900 | 4'823.00 | 7.431 | 69'900 | 5'323.00 | 7.615 |
65'000 | 4'833.00 | 7.435 | 70'000 | 5'333.00 | 7.619 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
70'100 | 5'343.00 | 7.622 | 75'100 | 5'850.00 | 7.790 |
70'200 | 5'353.00 | 7.625 | 75'200 | 5'861.00 | 7.794 |
70'300 | 5'363.00 | 7.629 | 75'300 | 5'872.00 | 7.798 |
70'400 | 5'373.00 | 7.632 | 75'400 | 5'883.00 | 7.802 |
70'500 | 5'383.00 | 7.635 | 75'500 | 5'894.00 | 7.807 |
70'600 | 5'393.00 | 7.639 | 75'600 | 5'905.00 | 7.811 |
70'700 | 5'403.00 | 7.642 | 75'700 | 5'916.00 | 7.815 |
70'800 | 5'413.00 | 7.645 | 75'800 | 5'927.00 | 7.819 |
70'900 | 5'423.00 | 7.649 | 75'900 | 5'938.00 | 7.823 |
71'000 | 5'433.00 | 7.652 | 76'000 | 5'949.00 | 7.828 |
71'100 | 5'443.00 | 7.655 | 76'100 | 5'960.00 | 7.832 |
71'200 | 5'453.00 | 7.659 | 76'200 | 5'971.00 | 7.836 |
71'300 | 5'463.00 | 7.662 | 76'300 | 5'982.00 | 7.840 |
71'400 | 5'473.00 | 7.665 | 76'400 | 5'993.00 | 7.844 |
71'500 | 5'483.00 | 7.669 | 76'500 | 6'004.00 | 7.848 |
71'600 | 5'493.00 | 7.672 | 76'600 | 6'015.00 | 7.852 |
71'700 | 5'503.00 | 7.675 | 76'700 | 6'026.00 | 7.857 |
71'800 | 5'513.00 | 7.678 | 76'800 | 6'037.00 | 7.861 |
71'900 | 5'523.00 | 7.682 | 76'900 | 6'048.00 | 7.865 |
72'000 | 5'533.00 | 7.685 | 77'000 | 6'059.00 | 7.869 |
72'100 | 5'543.00 | 7.688 | 77'100 | 6'070.00 | 7.873 |
72'200 | 5'553.00 | 7.691 | 77'200 | 6'081.00 | 7.877 |
72'300 | 5'563.00 | 7.694 | 77'300 | 6'092.00 | 7.881 |
72'400 | 5'573.00 | 7.698 | 77'400 | 6'103.00 | 7.885 |
72'500 | 5'583.00 | 7.701 | 77'500 | 6'114.00 | 7.889 |
72'600 | 5'593.00 | 7.704 | 77'600 | 6'125.00 | 7.893 |
72'700 | 5'603.00 | 7.707 | 77'700 | 6'136.00 | 7.897 |
72'800 | 5'613.00 | 7.710 | 77'800 | 6'147.00 | 7.901 |
72'900 | 5'623.00 | 7.713 | 77'900 | 6'158.00 | 7.905 |
73'000 | 5'633.00 | 7.716 | 78'000 | 6'169.00 | 7.909 |
73'100 | 5'643.00 | 7.720 | 78'100 | 6'180.00 | 7.913 |
73'200 | 5'653.00 | 7.723 | 78'200 | 6'191.00 | 7.917 |
73'300 | 5'663.00 | 7.726 | 78'300 | 6'202.00 | 7.921 |
73'400 | 5'673.00 | 7.729 | 78'400 | 6'213.00 | 7.925 |
73'500 | 5'683.00 | 7.732 | 78'500 | 6'224.00 | 7.929 |
73'600 | 5'693.00 | 7.735 | 78'600 | 6'235.00 | 7.933 |
73'700 | 5'703.00 | 7.738 | 78'700 | 6'246.00 | 7.936 |
73'800 | 5'713.00 | 7.741 | 78'800 | 6'257.00 | 7.940 |
73'900 | 5'723.00 | 7.744 | 78'900 | 6'268.00 | 7.944 |
74'000 | 5'733.00 | 7.747 | 79'000 | 6'279.00 | 7.948 |
74'100 | 5'743.00 | 7.750 | 79'100 | 6'290.00 | 7.952 |
74'200 | 5'753.00 | 7.753 | 79'200 | 6'301.00 | 7.956 |
74'300 | 5'763.00 | 7.756 | 79'300 | 6'312.00 | 7.960 |
74'400 | 5'773.00 | 7.759 | 79'400 | 6'323.00 | 7.963 |
74'500 | 5'784.00 | 7.764 | 79'500 | 6'334.00 | 7.967 |
74'600 | 5'795.00 | 7.768 | 79'600 | 6'345.00 | 7.971 |
74'700 | 5'806.00 | 7.772 | 79'700 | 6'356.00 | 7.975 |
74'800 | 5'817.00 | 7.777 | 79'800 | 6'367.00 | 7.979 |
74'900 | 5'828.00 | 7.781 | 79'900 | 6'378.00 | 7.982 |
75'000 | 5'839.00 | 7.785 | 80'000 | 6'389.00 | 7.986 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
80'100 | 6'400.00 | 7.990 | 85'100 | 6'950.00 | 8.167 |
80'200 | 6'411.00 | 7.994 | 85'200 | 6'961.00 | 8.170 |
80'300 | 6'422.00 | 7.998 | 85'300 | 6'972.00 | 8.174 |
80'400 | 6'433.00 | 8.001 | 85'400 | 6'983.00 | 8.177 |
80'500 | 6'444.00 | 8.005 | 85'500 | 6'994.00 | 8.180 |
80'600 | 6'455.00 | 8.009 | 85'600 | 7'005.00 | 8.183 |
80'700 | 6'466.00 | 8.012 | 85'700 | 7'016.00 | 8.187 |
80'800 | 6'477.00 | 8.016 | 85'800 | 7'027.00 | 8.190 |
80'900 | 6'488.00 | 8.020 | 85'900 | 7'038.00 | 8.193 |
81'000 | 6'499.00 | 8.023 | 86'000 | 7'049.00 | 8.197 |
81'100 | 6'510.00 | 8.027 | 86'100 | 7'060.00 | 8.200 |
81'200 | 6'521.00 | 8.031 | 86'200 | 7'071.00 | 8.203 |
81'300 | 6'532.00 | 8.034 | 86'300 | 7'082.00 | 8.206 |
81'400 | 6'543.00 | 8.038 | 86'400 | 7'093.00 | 8.209 |
81'500 | 6'554.00 | 8.042 | 86'500 | 7'104.00 | 8.213 |
81'600 | 6'565.00 | 8.045 | 86'600 | 7'115.00 | 8.216 |
81'700 | 6'576.00 | 8.049 | 86'700 | 7'126.00 | 8.219 |
81'800 | 6'587.00 | 8.053 | 86'800 | 7'137.00 | 8.222 |
81'900 | 6'598.00 | 8.056 | 86'900 | 7'148.00 | 8.226 |
82'000 | 6'609.00 | 8.060 | 87'000 | 7'159.00 | 8.229 |
82'100 | 6'620.00 | 8.063 | 87'100 | 7'170.00 | 8.232 |
82'200 | 6'631.00 | 8.067 | 87'200 | 7'181.00 | 8.235 |
82'300 | 6'642.00 | 8.070 | 87'300 | 7'192.00 | 8.238 |
82'400 | 6'653.00 | 8.074 | 87'400 | 7'203.00 | 8.241 |
82'500 | 6'664.00 | 8.078 | 87'500 | 7'214.00 | 8.245 |
82'600 | 6'675.00 | 8.081 | 87'600 | 7'225.00 | 8.248 |
82'700 | 6'686.00 | 8.085 | 87'700 | 7'236.00 | 8.251 |
82'800 | 6'697.00 | 8.088 | 87'800 | 7'247.00 | 8.254 |
82'900 | 6'708.00 | 8.092 | 87'900 | 7'258.00 | 8.257 |
83'000 | 6'719.00 | 8.095 | 88'000 | 7'269.00 | 8.260 |
83'100 | 6'730.00 | 8.099 | 88'100 | 7'280.00 | 8.263 |
83'200 | 6'741.00 | 8.102 | 88'200 | 7'291.00 | 8.266 |
83'300 | 6'752.00 | 8.106 | 88'300 | 7'302.00 | 8.270 |
83'400 | 6'763.00 | 8.109 | 88'400 | 7'313.00 | 8.273 |
83'500 | 6'774.00 | 8.113 | 88'500 | 7'324.00 | 8.276 |
83'600 | 6'785.00 | 8.116 | 88'600 | 7'335.00 | 8.279 |
83'700 | 6'796.00 | 8.119 | 88'700 | 7'346.00 | 8.282 |
83'800 | 6'807.00 | 8.123 | 88'800 | 7'357.00 | 8.285 |
83'900 | 6'818.00 | 8.126 | 88'900 | 7'368.00 | 8.288 |
84'000 | 6'829.00 | 8.130 | 89'000 | 7'379.00 | 8.291 |
84'100 | 6'840.00 | 8.133 | 89'100 | 7'390.00 | 8.294 |
84'200 | 6'851.00 | 8.137 | 89'200 | 7'401.00 | 8.297 |
84'300 | 6'862.00 | 8.140 | 89'300 | 7'412.00 | 8.300 |
84'400 | 6'873.00 | 8.143 | 89'400 | 7'423.00 | 8.303 |
84'500 | 6'884.00 | 8.147 | 89'500 | 7'434.00 | 8.306 |
84'600 | 6'895.00 | 8.150 | 89'600 | 7'445.00 | 8.309 |
84'700 | 6'906.00 | 8.153 | 89'700 | 7'456.00 | 8.312 |
84'800 | 6'917.00 | 8.157 | 89'800 | 7'467.00 | 8.315 |
84'900 | 6'928.00 | 8.160 | 89'900 | 7'478.00 | 8.318 |
85'000 | 6'939.00 | 8.164 | 90'000 | 7'489.00 | 8.321 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
90'100 | 7'500.00 | 8.324 | 95'100 | 8'089.00 | 8.506 |
90'200 | 7'511.00 | 8.327 | 95'200 | 8'101.00 | 8.509 |
90'300 | 7'522.00 | 8.330 | 95'300 | 8'113.00 | 8.513 |
90'400 | 7'533.00 | 8.333 | 95'400 | 8'125.00 | 8.517 |
90'500 | 7'544.00 | 8.336 | 95'500 | 8'137.00 | 8.520 |
90'600 | 7'555.00 | 8.339 | 95'600 | 8'149.00 | 8.524 |
90'700 | 7'566.00 | 8.342 | 95'700 | 8'161.00 | 8.528 |
90'800 | 7'577.00 | 8.345 | 95'800 | 8'173.00 | 8.531 |
90'900 | 7'588.00 | 8.348 | 95'900 | 8'185.00 | 8.535 |
91'000 | 7'599.00 | 8.351 | 96'000 | 8'197.00 | 8.539 |
91'100 | 7'610.00 | 8.353 | 96'100 | 8'209.00 | 8.542 |
91'200 | 7'621.00 | 8.356 | 96'200 | 8'221.00 | 8.546 |
91'300 | 7'633.00 | 8.360 | 96'300 | 8'233.00 | 8.549 |
91'400 | 7'645.00 | 8.364 | 96'400 | 8'245.00 | 8.553 |
91'500 | 7'657.00 | 8.368 | 96'500 | 8'257.00 | 8.556 |
91'600 | 7'669.00 | 8.372 | 96'600 | 8'269.00 | 8.560 |
91'700 | 7'681.00 | 8.376 | 96'700 | 8'281.00 | 8.564 |
91'800 | 7'693.00 | 8.380 | 96'800 | 8'293.00 | 8.567 |
91'900 | 7'705.00 | 8.384 | 96'900 | 8'305.00 | 8.571 |
92'000 | 7'717.00 | 8.388 | 97'000 | 8'317.00 | 8.574 |
92'100 | 7'729.00 | 8.392 | 97'100 | 8'329.00 | 8.578 |
92'200 | 7'741.00 | 8.396 | 97'200 | 8'341.00 | 8.581 |
92'300 | 7'753.00 | 8.400 | 97'300 | 8'353.00 | 8.585 |
92'400 | 7'765.00 | 8.404 | 97'400 | 8'365.00 | 8.588 |
92'500 | 7'777.00 | 8.408 | 97'500 | 8'377.00 | 8.592 |
92'600 | 7'789.00 | 8.411 | 97'600 | 8'389.00 | 8.595 |
92'700 | 7'801.00 | 8.415 | 97'700 | 8'401.00 | 8.599 |
92'800 | 7'813.00 | 8.419 | 97'800 | 8'413.00 | 8.602 |
92'900 | 7'825.00 | 8.423 | 97'900 | 8'425.00 | 8.606 |
93'000 | 7'837.00 | 8.427 | 98'000 | 8'437.00 | 8.609 |
93'100 | 7'849.00 | 8.431 | 98'100 | 8'449.00 | 8.613 |
93'200 | 7'861.00 | 8.435 | 98'200 | 8'461.00 | 8.616 |
93'300 | 7'873.00 | 8.438 | 98'300 | 8'473.00 | 8.620 |
93'400 | 7'885.00 | 8.442 | 98'400 | 8'485.00 | 8.623 |
93'500 | 7'897.00 | 8.446 | 98'500 | 8'497.00 | 8.626 |
93'600 | 7'909.00 | 8.450 | 98'600 | 8'509.00 | 8.630 |
93'700 | 7'921.00 | 8.454 | 98'700 | 8'521.00 | 8.633 |
93'800 | 7'933.00 | 8.457 | 98'800 | 8'533.00 | 8.637 |
93'900 | 7'945.00 | 8.461 | 98'900 | 8'545.00 | 8.640 |
94'000 | 7'957.00 | 8.465 | 99'000 | 8'557.00 | 8.643 |
94'100 | 7'969.00 | 8.469 | 99'100 | 8'569.00 | 8.647 |
94'200 | 7'981.00 | 8.472 | 99'200 | 8'581.00 | 8.650 |
94'300 | 7'993.00 | 8.476 | 99'300 | 8'593.00 | 8.654 |
94'400 | 8'005.00 | 8.480 | 99'400 | 8'605.00 | 8.657 |
94'500 | 8'017.00 | 8.484 | 99'500 | 8'617.00 | 8.660 |
94'600 | 8'029.00 | 8.487 | 99'600 | 8'629.00 | 8.664 |
94'700 | 8'041.00 | 8.491 | 99'700 | 8'641.00 | 8.667 |
94'800 | 8'053.00 | 8.495 | 99'800 | 8'653.00 | 8.670 |
94'900 | 8'065.00 | 8.498 | 99'900 | 8'665.00 | 8.674 |
95'000 | 8'077.00 | 8.502 | 100'000 | 8'677.00 | 8.677 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
100'100 | 8'689.00 | 8.680 | 105'100 | 9'289.00 | 8.838 |
100'200 | 8'701.00 | 8.684 | 105'200 | 9'301.00 | 8.841 |
100'300 | 8'713.00 | 8.687 | 105'300 | 9'313.00 | 8.844 |
100'400 | 8'725.00 | 8.690 | 105'400 | 9'325.00 | 8.847 |
100'500 | 8'737.00 | 8.694 | 105'500 | 9'337.00 | 8.850 |
100'600 | 8'749.00 | 8.697 | 105'600 | 9'349.00 | 8.853 |
100'700 | 8'761.00 | 8.700 | 105'700 | 9'361.00 | 8.856 |
100'800 | 8'773.00 | 8.703 | 105'800 | 9'373.00 | 8.859 |
100'900 | 8'785.00 | 8.707 | 105'900 | 9'385.00 | 8.862 |
101'000 | 8'797.00 | 8.710 | 106'000 | 9'397.00 | 8.865 |
101'100 | 8'809.00 | 8.713 | 106'100 | 9'409.00 | 8.868 |
101'200 | 8'821.00 | 8.716 | 106'200 | 9'421.00 | 8.871 |
101'300 | 8'833.00 | 8.720 | 106'300 | 9'433.00 | 8.874 |
101'400 | 8'845.00 | 8.723 | 106'400 | 9'445.00 | 8.877 |
101'500 | 8'857.00 | 8.726 | 106'500 | 9'457.00 | 8.880 |
101'600 | 8'869.00 | 8.729 | 106'600 | 9'469.00 | 8.883 |
101'700 | 8'881.00 | 8.733 | 106'700 | 9'481.00 | 8.886 |
101'800 | 8'893.00 | 8.736 | 106'800 | 9'493.00 | 8.889 |
101'900 | 8'905.00 | 8.739 | 106'900 | 9'505.00 | 8.891 |
102'000 | 8'917.00 | 8.742 | 107'000 | 9'517.00 | 8.894 |
102'100 | 8'929.00 | 8.745 | 107'100 | 9'529.00 | 8.897 |
102'200 | 8'941.00 | 8.749 | 107'200 | 9'541.00 | 8.900 |
102'300 | 8'953.00 | 8.752 | 107'300 | 9'553.00 | 8.903 |
102'400 | 8'965.00 | 8.755 | 107'400 | 9'565.00 | 8.906 |
102'500 | 8'977.00 | 8.758 | 107'500 | 9'577.00 | 8.909 |
102'600 | 8'989.00 | 8.761 | 107'600 | 9'589.00 | 8.912 |
102'700 | 9'001.00 | 8.764 | 107'700 | 9'601.00 | 8.915 |
102'800 | 9'013.00 | 8.768 | 107'800 | 9'613.00 | 8.917 |
102'900 | 9'025.00 | 8.771 | 107'900 | 9'625.00 | 8.920 |
103'000 | 9'037.00 | 8.774 | 108'000 | 9'637.00 | 8.923 |
103'100 | 9'049.00 | 8.777 | 108'100 | 9'649.00 | 8.926 |
103'200 | 9'061.00 | 8.780 | 108'200 | 9'661.50 | 8.929 |
103'300 | 9'073.00 | 8.783 | 108'300 | 9'674.00 | 8.933 |
103'400 | 9'085.00 | 8.786 | 108'400 | 9'686.50 | 8.936 |
103'500 | 9'097.00 | 8.789 | 108'500 | 9'699.00 | 8.939 |
103'600 | 9'109.00 | 8.792 | 108'600 | 9'711.50 | 8.942 |
103'700 | 9'121.00 | 8.796 | 108'700 | 9'724.00 | 8.946 |
103'800 | 9'133.00 | 8.799 | 108'800 | 9'736.50 | 8.949 |
103'900 | 9'145.00 | 8.802 | 108'900 | 9'749.00 | 8.952 |
104'000 | 9'157.00 | 8.805 | 109'000 | 9'761.50 | 8.956 |
104'100 | 9'169.00 | 8.808 | 109'100 | 9'774.00 | 8.959 |
104'200 | 9'181.00 | 8.811 | 109'200 | 9'786.50 | 8.962 |
104'300 | 9'193.00 | 8.814 | 109'300 | 9'799.00 | 8.965 |
104'400 | 9'205.00 | 8.817 | 109'400 | 9'811.50 | 8.968 |
104'500 | 9'217.00 | 8.820 | 109'500 | 9'824.00 | 8.972 |
104'600 | 9'229.00 | 8.823 | 109'600 | 9'836.50 | 8.975 |
104'700 | 9'241.00 | 8.826 | 109'700 | 9'849.00 | 8.978 |
104'800 | 9'253.00 | 8.829 | 109'800 | 9'861.50 | 8.981 |
104'900 | 9'265.00 | 8.832 | 109'900 | 9'874.00 | 8.985 |
105'000 | 9'277.00 | 8.835 | 110'000 | 9'886.50 | 8.988 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
110'100 | 9'899.00 | 8.991 | 115'100 | 10'524.00 | 9.143 |
110'200 | 9'911.50 | 8.994 | 115'200 | 10'536.50 | 9.146 |
110'300 | 9'924.00 | 8.997 | 115'300 | 10'549.00 | 9.149 |
110'400 | 9'936.50 | 9.000 | 115'400 | 10'561.50 | 9.152 |
110'500 | 9'949.00 | 9.004 | 115'500 | 10'574.00 | 9.155 |
110'600 | 9'961.50 | 9.007 | 115'600 | 10'586.50 | 9.158 |
110'700 | 9'974.00 | 9.010 | 115'700 | 10'599.00 | 9.161 |
110'800 | 9'986.50 | 9.013 | 115'800 | 10'611.50 | 9.164 |
110'900 | 9'999.00 | 9.016 | 115'900 | 10'624.00 | 9.167 |
111'000 | 10'011.50 | 9.019 | 116'000 | 10'636.50 | 9.169 |
111'100 | 10'024.00 | 9.023 | 116'100 | 10'649.00 | 9.172 |
111'200 | 10'036.50 | 9.026 | 116'200 | 10'661.50 | 9.175 |
111'300 | 10'049.00 | 9.029 | 116'300 | 10'674.00 | 9.178 |
111'400 | 10'061.50 | 9.032 | 116'400 | 10'686.50 | 9.181 |
111'500 | 10'074.00 | 9.035 | 116'500 | 10'699.00 | 9.184 |
111'600 | 10'086.50 | 9.038 | 116'600 | 10'711.50 | 9.187 |
111'700 | 10'099.00 | 9.041 | 116'700 | 10'724.00 | 9.189 |
111'800 | 10'111.50 | 9.044 | 116'800 | 10'736.50 | 9.192 |
111'900 | 10'124.00 | 9.047 | 116'900 | 10'749.00 | 9.195 |
112'000 | 10'136.50 | 9.050 | 117'000 | 10'761.50 | 9.198 |
112'100 | 10'149.00 | 9.054 | 117'100 | 10'774.00 | 9.201 |
112'200 | 10'161.50 | 9.057 | 117'200 | 10'786.50 | 9.203 |
112'300 | 10'174.00 | 9.060 | 117'300 | 10'799.00 | 9.206 |
112'400 | 10'186.50 | 9.063 | 117'400 | 10'811.50 | 9.209 |
112'500 | 10'199.00 | 9.066 | 117'500 | 10'824.00 | 9.212 |
112'600 | 10'211.50 | 9.069 | 117'600 | 10'836.50 | 9.215 |
112'700 | 10'224.00 | 9.072 | 117'700 | 10'849.00 | 9.218 |
112'800 | 10'236.50 | 9.075 | 117'800 | 10'861.50 | 9.220 |
112'900 | 10'249.00 | 9.078 | 117'900 | 10'874.00 | 9.223 |
113'000 | 10'261.50 | 9.081 | 118'000 | 10'886.50 | 9.226 |
113'100 | 10'274.00 | 9.084 | 118'100 | 10'899.00 | 9.229 |
113'200 | 10'286.50 | 9.087 | 118'200 | 10'911.50 | 9.231 |
113'300 | 10'299.00 | 9.090 | 118'300 | 10'924.00 | 9.234 |
113'400 | 10'311.50 | 9.093 | 118'400 | 10'936.50 | 9.237 |
113'500 | 10'324.00 | 9.096 | 118'500 | 10'949.00 | 9.240 |
113'600 | 10'336.50 | 9.099 | 118'600 | 10'961.50 | 9.242 |
113'700 | 10'349.00 | 9.102 | 118'700 | 10'974.00 | 9.245 |
113'800 | 10'361.50 | 9.105 | 118'800 | 10'986.50 | 9.248 |
113'900 | 10'374.00 | 9.108 | 118'900 | 10'999.00 | 9.251 |
114'000 | 10'386.50 | 9.111 | 119'000 | 11'011.50 | 9.253 |
114'100 | 10'399.00 | 9.114 | 119'100 | 11'024.00 | 9.256 |
114'200 | 10'411.50 | 9.117 | 119'200 | 11'036.50 | 9.259 |
114'300 | 10'424.00 | 9.120 | 119'300 | 11'049.00 | 9.262 |
114'400 | 10'436.50 | 9.123 | 119'400 | 11'061.50 | 9.264 |
114'500 | 10'449.00 | 9.126 | 119'500 | 11'074.00 | 9.267 |
114'600 | 10'461.50 | 9.129 | 119'600 | 11'086.50 | 9.270 |
114'700 | 10'474.00 | 9.132 | 119'700 | 11'099.00 | 9.272 |
114'800 | 10'486.50 | 9.135 | 119'800 | 11'111.50 | 9.275 |
114'900 | 10'499.00 | 9.138 | 119'900 | 11'124.00 | 9.278 |
115'000 | 10'511.50 | 9.140 | 120'000 | 11'136.50 | 9.280 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
120'100 | 11'149.00 | 9.283 | 125'100 | 11'774.00 | 9.412 |
120'200 | 11'161.50 | 9.286 | 125'200 | 11'786.50 | 9.414 |
120'300 | 11'174.00 | 9.288 | 125'300 | 11'799.00 | 9.417 |
120'400 | 11'186.50 | 9.291 | 125'400 | 11'811.50 | 9.419 |
120'500 | 11'199.00 | 9.294 | 125'500 | 11'824.00 | 9.422 |
120'600 | 11'211.50 | 9.296 | 125'600 | 11'836.50 | 9.424 |
120'700 | 11'224.00 | 9.299 | 125'700 | 11'849.00 | 9.426 |
120'800 | 11'236.50 | 9.302 | 125'800 | 11'861.50 | 9.429 |
120'900 | 11'249.00 | 9.304 | 125'900 | 11'874.00 | 9.431 |
121'000 | 11'261.50 | 9.307 | 126'000 | 11'886.50 | 9.434 |
121'100 | 11'274.00 | 9.310 | 126'100 | 11'899.00 | 9.436 |
121'200 | 11'286.50 | 9.312 | 126'200 | 11'911.50 | 9.439 |
121'300 | 11'299.00 | 9.315 | 126'300 | 11'924.00 | 9.441 |
121'400 | 11'311.50 | 9.318 | 126'400 | 11'936.50 | 9.443 |
121'500 | 11'324.00 | 9.320 | 126'500 | 11'949.00 | 9.446 |
121'600 | 11'336.50 | 9.323 | 126'600 | 11'961.50 | 9.448 |
121'700 | 11'349.00 | 9.325 | 126'700 | 11'974.00 | 9.451 |
121'800 | 11'361.50 | 9.328 | 126'800 | 11'986.50 | 9.453 |
121'900 | 11'374.00 | 9.331 | 126'900 | 11'999.00 | 9.455 |
122'000 | 11'386.50 | 9.333 | 127'000 | 12'011.50 | 9.458 |
122'100 | 11'399.00 | 9.336 | 127'100 | 12'024.00 | 9.460 |
122'200 | 11'411.50 | 9.338 | 127'200 | 12'036.50 | 9.463 |
122'300 | 11'424.00 | 9.341 | 127'300 | 12'049.00 | 9.465 |
122'400 | 11'436.50 | 9.344 | 127'400 | 12'061.50 | 9.467 |
122'500 | 11'449.00 | 9.346 | 127'500 | 12'074.00 | 9.470 |
122'600 | 11'461.50 | 9.349 | 127'600 | 12'086.50 | 9.472 |
122'700 | 11'474.00 | 9.351 | 127'700 | 12'099.00 | 9.475 |
122'800 | 11'486.50 | 9.354 | 127'800 | 12'111.50 | 9.477 |
122'900 | 11'499.00 | 9.356 | 127'900 | 12'124.00 | 9.479 |
123'000 | 11'511.50 | 9.359 | 128'000 | 12'136.50 | 9.482 |
123'100 | 11'524.00 | 9.361 | 128'100 | 12'149.00 | 9.484 |
123'200 | 11'536.50 | 9.364 | 128'200 | 12'161.50 | 9.486 |
123'300 | 11'549.00 | 9.367 | 128'300 | 12'174.00 | 9.489 |
123'400 | 11'561.50 | 9.369 | 128'400 | 12'186.50 | 9.491 |
123'500 | 11'574.00 | 9.372 | 128'500 | 12'199.00 | 9.493 |
123'600 | 11'586.50 | 9.374 | 128'600 | 12'211.50 | 9.496 |
123'700 | 11'599.00 | 9.377 | 128'700 | 12'224.00 | 9.498 |
123'800 | 11'611.50 | 9.379 | 128'800 | 12'236.50 | 9.500 |
123'900 | 11'624.00 | 9.382 | 128'900 | 12'249.00 | 9.503 |
124'000 | 11'636.50 | 9.384 | 129'000 | 12'261.50 | 9.505 |
124'100 | 11'649.00 | 9.387 | 129'100 | 12'274.00 | 9.507 |
124'200 | 11'661.50 | 9.389 | 129'200 | 12'286.50 | 9.510 |
124'300 | 11'674.00 | 9.392 | 129'300 | 12'299.00 | 9.512 |
124'400 | 11'686.50 | 9.394 | 129'400 | 12'311.50 | 9.514 |
124'500 | 11'699.00 | 9.397 | 129'500 | 12'324.00 | 9.517 |
124'600 | 11'711.50 | 9.399 | 129'600 | 12'336.50 | 9.519 |
124'700 | 11'724.00 | 9.402 | 129'700 | 12'349.00 | 9.521 |
124'800 | 11'736.50 | 9.404 | 129'800 | 12'361.50 | 9.523 |
124'900 | 11'749.00 | 9.407 | 129'900 | 12'374.00 | 9.526 |
125'000 | 11'761.50 | 9.409 | 130'000 | 12'386.50 | 9.528 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
130'100 | 12'399.00 | 9.530 | 135'100 | 13'024.50 | 9.641 |
130'200 | 12'411.50 | 9.533 | 135'200 | 13'037.50 | 9.643 |
130'300 | 12'424.00 | 9.535 | 135'300 | 13'050.50 | 9.646 |
130'400 | 12'436.50 | 9.537 | 135'400 | 13'063.50 | 9.648 |
130'500 | 12'449.00 | 9.539 | 135'500 | 13'076.50 | 9.651 |
130'600 | 12'461.50 | 9.542 | 135'600 | 13'089.50 | 9.653 |
130'700 | 12'474.00 | 9.544 | 135'700 | 13'102.50 | 9.655 |
130'800 | 12'486.50 | 9.546 | 135'800 | 13'115.50 | 9.658 |
130'900 | 12'499.00 | 9.549 | 135'900 | 13'128.50 | 9.660 |
131'000 | 12'511.50 | 9.551 | 136'000 | 13'141.50 | 9.663 |
131'100 | 12'524.00 | 9.553 | 136'100 | 13'154.50 | 9.665 |
131'200 | 12'536.50 | 9.555 | 136'200 | 13'167.50 | 9.668 |
131'300 | 12'549.00 | 9.558 | 136'300 | 13'180.50 | 9.670 |
131'400 | 12'561.50 | 9.560 | 136'400 | 13'193.50 | 9.673 |
131'500 | 12'574.00 | 9.562 | 136'500 | 13'206.50 | 9.675 |
131'600 | 12'586.50 | 9.564 | 136'600 | 13'219.50 | 9.678 |
131'700 | 12'599.00 | 9.566 | 136'700 | 13'232.50 | 9.680 |
131'800 | 12'611.50 | 9.569 | 136'800 | 13'245.50 | 9.682 |
131'900 | 12'624.00 | 9.571 | 136'900 | 13'258.50 | 9.685 |
132'000 | 12'636.50 | 9.573 | 137'000 | 13'271.50 | 9.687 |
132'100 | 12'649.00 | 9.575 | 137'100 | 13'284.50 | 9.690 |
132'200 | 12'661.50 | 9.578 | 137'200 | 13'297.50 | 9.692 |
132'300 | 12'674.00 | 9.580 | 137'300 | 13'310.50 | 9.694 |
132'400 | 12'686.50 | 9.582 | 137'400 | 13'323.50 | 9.697 |
132'500 | 12'699.00 | 9.584 | 137'500 | 13'336.50 | 9.699 |
132'600 | 12'711.50 | 9.586 | 137'600 | 13'349.50 | 9.702 |
132'700 | 12'724.00 | 9.589 | 137'700 | 13'362.50 | 9.704 |
132'800 | 12'736.50 | 9.591 | 137'800 | 13'375.50 | 9.706 |
132'900 | 12'749.00 | 9.593 | 137'900 | 13'388.50 | 9.709 |
133'000 | 12'761.50 | 9.595 | 138'000 | 13'401.50 | 9.711 |
133'100 | 12'774.00 | 9.597 | 138'100 | 13'414.50 | 9.714 |
133'200 | 12'786.50 | 9.599 | 138'200 | 13'427.50 | 9.716 |
133'300 | 12'799.00 | 9.602 | 138'300 | 13'440.50 | 9.718 |
133'400 | 12'811.50 | 9.604 | 138'400 | 13'453.50 | 9.721 |
133'500 | 12'824.00 | 9.606 | 138'500 | 13'466.50 | 9.723 |
133'600 | 12'836.50 | 9.608 | 138'600 | 13'479.50 | 9.725 |
133'700 | 12'849.00 | 9.610 | 138'700 | 13'492.50 | 9.728 |
133'800 | 12'861.50 | 9.612 | 138'800 | 13'505.50 | 9.730 |
133'900 | 12'874.00 | 9.615 | 138'900 | 13'518.50 | 9.733 |
134'000 | 12'886.50 | 9.617 | 139'000 | 13'531.50 | 9.735 |
134'100 | 12'899.00 | 9.619 | 139'100 | 13'544.50 | 9.737 |
134'200 | 12'911.50 | 9.621 | 139'200 | 13'557.50 | 9.740 |
134'300 | 12'924.00 | 9.623 | 139'300 | 13'570.50 | 9.742 |
134'400 | 12'936.50 | 9.625 | 139'400 | 13'583.50 | 9.744 |
134'500 | 12'949.00 | 9.628 | 139'500 | 13'596.50 | 9.747 |
134'600 | 12'961.50 | 9.630 | 139'600 | 13'609.50 | 9.749 |
134'700 | 12'974.00 | 9.632 | 139'700 | 13'622.50 | 9.751 |
134'800 | 12'986.50 | 9.634 | 139'800 | 13'635.50 | 9.754 |
134'900 | 12'999.00 | 9.636 | 139'900 | 13'648.50 | 9.756 |
135'000 | 13'011.50 | 9.638 | 140'000 | 13'661.50 | 9.758 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
140'100 | 13'674.50 | 9.761 | 145'100 | 14'324.50 | 9.872 |
140'200 | 13'687.50 | 9.763 | 145'200 | 14'337.50 | 9.874 |
140'300 | 13'700.50 | 9.765 | 145'300 | 14'350.50 | 9.876 |
140'400 | 13'713.50 | 9.767 | 145'400 | 14'363.50 | 9.879 |
140'500 | 13'726.50 | 9.770 | 145'500 | 14'376.50 | 9.881 |
140'600 | 13'739.50 | 9.772 | 145'600 | 14'389.50 | 9.883 |
140'700 | 13'752.50 | 9.774 | 145'700 | 14'402.50 | 9.885 |
140'800 | 13'765.50 | 9.777 | 145'800 | 14'415.50 | 9.887 |
140'900 | 13'778.50 | 9.779 | 145'900 | 14'428.50 | 9.889 |
141'000 | 13'791.50 | 9.781 | 146'000 | 14'441.50 | 9.891 |
141'100 | 13'804.50 | 9.783 | 146'100 | 14'454.50 | 9.894 |
141'200 | 13'817.50 | 9.786 | 146'200 | 14'467.50 | 9.896 |
141'300 | 13'830.50 | 9.788 | 146'300 | 14'480.50 | 9.898 |
141'400 | 13'843.50 | 9.790 | 146'400 | 14'493.50 | 9.900 |
141'500 | 13'856.50 | 9.793 | 146'500 | 14'506.50 | 9.902 |
141'600 | 13'869.50 | 9.795 | 146'600 | 14'519.50 | 9.904 |
141'700 | 13'882.50 | 9.797 | 146'700 | 14'532.50 | 9.906 |
141'800 | 13'895.50 | 9.799 | 146'800 | 14'545.50 | 9.908 |
141'900 | 13'908.50 | 9.802 | 146'900 | 14'558.50 | 9.910 |
142'000 | 13'921.50 | 9.804 | 147'000 | 14'571.50 | 9.913 |
142'100 | 13'934.50 | 9.806 | 147'100 | 14'584.50 | 9.915 |
142'200 | 13'947.50 | 9.808 | 147'200 | 14'597.50 | 9.917 |
142'300 | 13'960.50 | 9.811 | 147'300 | 14'610.50 | 9.919 |
142'400 | 13'973.50 | 9.813 | 147'400 | 14'623.50 | 9.921 |
142'500 | 13'986.50 | 9.815 | 147'500 | 14'636.50 | 9.923 |
142'600 | 13'999.50 | 9.817 | 147'600 | 14'649.50 | 9.925 |
142'700 | 14'012.50 | 9.820 | 147'700 | 14'662.50 | 9.927 |
142'800 | 14'025.50 | 9.822 | 147'800 | 14'675.50 | 9.929 |
142'900 | 14'038.50 | 9.824 | 147'900 | 14'688.50 | 9.931 |
143'000 | 14'051.50 | 9.826 | 148'000 | 14'701.50 | 9.933 |
143'100 | 14'064.50 | 9.828 | 148'100 | 14'714.50 | 9.936 |
143'200 | 14'077.50 | 9.831 | 148'200 | 14'727.50 | 9.938 |
143'300 | 14'090.50 | 9.833 | 148'300 | 14'740.50 | 9.940 |
143'400 | 14'103.50 | 9.835 | 148'400 | 14'753.50 | 9.942 |
143'500 | 14'116.50 | 9.837 | 148'500 | 14'766.50 | 9.944 |
143'600 | 14'129.50 | 9.839 | 148'600 | 14'779.50 | 9.946 |
143'700 | 14'142.50 | 9.842 | 148'700 | 14'792.50 | 9.948 |
143'800 | 14'155.50 | 9.844 | 148'800 | 14'805.50 | 9.950 |
143'900 | 14'168.50 | 9.846 | 148'900 | 14'818.50 | 9.952 |
144'000 | 14'181.50 | 9.848 | 149'000 | 14'831.50 | 9.954 |
144'100 | 14'194.50 | 9.850 | 149'100 | 14'844.50 | 9.956 |
144'200 | 14'207.50 | 9.853 | 149'200 | 14'857.50 | 9.958 |
144'300 | 14'220.50 | 9.855 | 149'300 | 14'870.50 | 9.960 |
144'400 | 14'233.50 | 9.857 | 149'400 | 14'883.50 | 9.962 |
144'500 | 14'246.50 | 9.859 | 149'500 | 14'896.50 | 9.964 |
144'600 | 14'259.50 | 9.861 | 149'600 | 14'909.50 | 9.966 |
144'700 | 14'272.50 | 9.864 | 149'700 | 14'922.50 | 9.968 |
144'800 | 14'285.50 | 9.866 | 149'800 | 14'935.50 | 9.970 |
144'900 | 14'298.50 | 9.868 | 149'900 | 14'948.50 | 9.972 |
145'000 | 14'311.50 | 9.870 | 150'000 | 14'961.50 | 9.974 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
150'100 | 14'974.50 | 9.976 | 155'100 | 15'624.50 | 10.074 |
150'200 | 14'987.50 | 9.978 | 155'200 | 15'637.50 | 10.076 |
150'300 | 15'000.50 | 9.980 | 155'300 | 15'650.50 | 10.078 |
150'400 | 15'013.50 | 9.982 | 155'400 | 15'663.50 | 10.079 |
150'500 | 15'026.50 | 9.984 | 155'500 | 15'676.50 | 10.081 |
150'600 | 15'039.50 | 9.986 | 155'600 | 15'689.50 | 10.083 |
150'700 | 15'052.50 | 9.988 | 155'700 | 15'702.50 | 10.085 |
150'800 | 15'065.50 | 9.990 | 155'800 | 15'715.50 | 10.087 |
150'900 | 15'078.50 | 9.992 | 155'900 | 15'728.50 | 10.089 |
151'000 | 15'091.50 | 9.994 | 156'000 | 15'741.50 | 10.091 |
151'100 | 15'104.50 | 9.996 | 156'100 | 15'754.50 | 10.093 |
151'200 | 15'117.50 | 9.998 | 156'200 | 15'767.50 | 10.094 |
151'300 | 15'130.50 | 10.000 | 156'300 | 15'780.50 | 10.096 |
151'400 | 15'143.50 | 10.002 | 156'400 | 15'793.50 | 10.098 |
151'500 | 15'156.50 | 10.004 | 156'500 | 15'806.50 | 10.100 |
151'600 | 15'169.50 | 10.006 | 156'600 | 15'819.50 | 10.102 |
151'700 | 15'182.50 | 10.008 | 156'700 | 15'832.50 | 10.104 |
151'800 | 15'195.50 | 10.010 | 156'800 | 15'845.50 | 10.106 |
151'900 | 15'208.50 | 10.012 | 156'900 | 15'858.50 | 10.107 |
152'000 | 15'221.50 | 10.014 | 157'000 | 15'871.50 | 10.109 |
152'100 | 15'234.50 | 10.016 | 157'100 | 15'884.50 | 10.111 |
152'200 | 15'247.50 | 10.018 | 157'200 | 15'897.50 | 10.113 |
152'300 | 15'260.50 | 10.020 | 157'300 | 15'910.50 | 10.115 |
152'400 | 15'273.50 | 10.022 | 157'400 | 15'923.50 | 10.117 |
152'500 | 15'286.50 | 10.024 | 157'500 | 15'936.50 | 10.118 |
152'600 | 15'299.50 | 10.026 | 157'600 | 15'949.50 | 10.120 |
152'700 | 15'312.50 | 10.028 | 157'700 | 15'962.50 | 10.122 |
152'800 | 15'325.50 | 10.030 | 157'800 | 15'975.50 | 10.124 |
152'900 | 15'338.50 | 10.032 | 157'900 | 15'988.50 | 10.126 |
153'000 | 15'351.50 | 10.034 | 158'000 | 16'001.50 | 10.128 |
153'100 | 15'364.50 | 10.036 | 158'100 | 16'014.50 | 10.129 |
153'200 | 15'377.50 | 10.038 | 158'200 | 16'027.50 | 10.131 |
153'300 | 15'390.50 | 10.039 | 158'300 | 16'040.50 | 10.133 |
153'400 | 15'403.50 | 10.041 | 158'400 | 16'053.50 | 10.135 |
153'500 | 15'416.50 | 10.043 | 158'500 | 16'066.50 | 10.137 |
153'600 | 15'429.50 | 10.045 | 158'600 | 16'079.50 | 10.138 |
153'700 | 15'442.50 | 10.047 | 158'700 | 16'092.50 | 10.140 |
153'800 | 15'455.50 | 10.049 | 158'800 | 16'105.50 | 10.142 |
153'900 | 15'468.50 | 10.051 | 158'900 | 16'118.50 | 10.144 |
154'000 | 15'481.50 | 10.053 | 159'000 | 16'131.50 | 10.146 |
154'100 | 15'494.50 | 10.055 | 159'100 | 16'144.50 | 10.147 |
154'200 | 15'507.50 | 10.057 | 159'200 | 16'157.50 | 10.149 |
154'300 | 15'520.50 | 10.059 | 159'300 | 16'170.50 | 10.151 |
154'400 | 15'533.50 | 10.061 | 159'400 | 16'183.50 | 10.153 |
154'500 | 15'546.50 | 10.062 | 159'500 | 16'196.50 | 10.155 |
154'600 | 15'559.50 | 10.064 | 159'600 | 16'209.50 | 10.156 |
154'700 | 15'572.50 | 10.066 | 159'700 | 16'222.50 | 10.158 |
154'800 | 15'585.50 | 10.068 | 159'800 | 16'235.50 | 10.160 |
154'900 | 15'598.50 | 10.070 | 159'900 | 16'248.50 | 10.162 |
155'000 | 15'611.50 | 10.072 | 160'000 | 16'261.50 | 10.163 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
160'100 | 16'274.50 | 10.165 | 165'100 | 16'940.00 | 10.260 |
160'200 | 16'287.50 | 10.167 | 165'200 | 16'953.50 | 10.262 |
160'300 | 16'300.50 | 10.169 | 165'300 | 16'967.00 | 10.264 |
160'400 | 16'313.50 | 10.171 | 165'400 | 16'980.50 | 10.266 |
160'500 | 16'326.50 | 10.172 | 165'500 | 16'994.00 | 10.268 |
160'600 | 16'339.50 | 10.174 | 165'600 | 17'007.50 | 10.270 |
160'700 | 16'352.50 | 10.176 | 165'700 | 17'021.00 | 10.272 |
160'800 | 16'365.50 | 10.178 | 165'800 | 17'034.50 | 10.274 |
160'900 | 16'378.50 | 10.179 | 165'900 | 17'048.00 | 10.276 |
161'000 | 16'391.50 | 10.181 | 166'000 | 17'061.50 | 10.278 |
161'100 | 16'404.50 | 10.183 | 166'100 | 17'075.00 | 10.280 |
161'200 | 16'417.50 | 10.185 | 166'200 | 17'088.50 | 10.282 |
161'300 | 16'430.50 | 10.186 | 166'300 | 17'102.00 | 10.284 |
161'400 | 16'443.50 | 10.188 | 166'400 | 17'115.50 | 10.286 |
161'500 | 16'456.50 | 10.190 | 166'500 | 17'129.00 | 10.288 |
161'600 | 16'469.50 | 10.192 | 166'600 | 17'142.50 | 10.290 |
161'700 | 16'482.50 | 10.193 | 166'700 | 17'156.00 | 10.292 |
161'800 | 16'495.50 | 10.195 | 166'800 | 17'169.50 | 10.293 |
161'900 | 16'508.50 | 10.197 | 166'900 | 17'183.00 | 10.295 |
162'000 | 16'521.50 | 10.198 | 167'000 | 17'196.50 | 10.297 |
162'100 | 16'535.00 | 10.200 | 167'100 | 17'210.00 | 10.299 |
162'200 | 16'548.50 | 10.203 | 167'200 | 17'223.50 | 10.301 |
162'300 | 16'562.00 | 10.205 | 167'300 | 17'237.00 | 10.303 |
162'400 | 16'575.50 | 10.207 | 167'400 | 17'250.50 | 10.305 |
162'500 | 16'589.00 | 10.209 | 167'500 | 17'264.00 | 10.307 |
162'600 | 16'602.50 | 10.211 | 167'600 | 17'277.50 | 10.309 |
162'700 | 16'616.00 | 10.213 | 167'700 | 17'291.00 | 10.311 |
162'800 | 16'629.50 | 10.215 | 167'800 | 17'304.50 | 10.313 |
162'900 | 16'643.00 | 10.217 | 167'900 | 17'318.00 | 10.314 |
163'000 | 16'656.50 | 10.219 | 168'000 | 17'331.50 | 10.316 |
163'100 | 16'670.00 | 10.221 | 168'100 | 17'345.00 | 10.318 |
163'200 | 16'683.50 | 10.223 | 168'200 | 17'358.50 | 10.320 |
163'300 | 16'697.00 | 10.225 | 168'300 | 17'372.00 | 10.322 |
163'400 | 16'710.50 | 10.227 | 168'400 | 17'385.50 | 10.324 |
163'500 | 16'724.00 | 10.229 | 168'500 | 17'399.00 | 10.326 |
163'600 | 16'737.50 | 10.231 | 168'600 | 17'412.50 | 10.328 |
163'700 | 16'751.00 | 10.233 | 168'700 | 17'426.00 | 10.330 |
163'800 | 16'764.50 | 10.235 | 168'800 | 17'439.50 | 10.331 |
163'900 | 16'778.00 | 10.237 | 168'900 | 17'453.00 | 10.333 |
164'000 | 16'791.50 | 10.239 | 169'000 | 17'466.50 | 10.335 |
164'100 | 16'805.00 | 10.241 | 169'100 | 17'480.00 | 10.337 |
164'200 | 16'818.50 | 10.243 | 169'200 | 17'493.50 | 10.339 |
164'300 | 16'832.00 | 10.245 | 169'300 | 17'507.00 | 10.341 |
164'400 | 16'845.50 | 10.247 | 169'400 | 17'520.50 | 10.343 |
164'500 | 16'859.00 | 10.249 | 169'500 | 17'534.00 | 10.345 |
164'600 | 16'872.50 | 10.251 | 169'600 | 17'547.50 | 10.346 |
164'700 | 16'886.00 | 10.253 | 169'700 | 17'561.00 | 10.348 |
164'800 | 16'899.50 | 10.255 | 169'800 | 17'574.50 | 10.350 |
164'900 | 16'913.00 | 10.257 | 169'900 | 17'588.00 | 10.352 |
165'000 | 16'926.50 | 10.258 | 170'000 | 17'601.50 | 10.354 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
170'100 | 17'615.00 | 10.356 | 175'100 | 18'290.00 | 10.445 |
170'200 | 17'628.50 | 10.358 | 175'200 | 18'303.50 | 10.447 |
170'300 | 17'642.00 | 10.359 | 175'300 | 18'317.00 | 10.449 |
170'400 | 17'655.50 | 10.361 | 175'400 | 18'330.50 | 10.451 |
170'500 | 17'669.00 | 10.363 | 175'500 | 18'344.00 | 10.452 |
170'600 | 17'682.50 | 10.365 | 175'600 | 18'357.50 | 10.454 |
170'700 | 17'696.00 | 10.367 | 175'700 | 18'371.00 | 10.456 |
170'800 | 17'709.50 | 10.369 | 175'800 | 18'384.50 | 10.458 |
170'900 | 17'723.00 | 10.370 | 175'900 | 18'398.00 | 10.459 |
171'000 | 17'736.50 | 10.372 | 176'000 | 18'411.50 | 10.461 |
171'100 | 17'750.00 | 10.374 | 176'100 | 18'425.00 | 10.463 |
171'200 | 17'763.50 | 10.376 | 176'200 | 18'438.50 | 10.465 |
171'300 | 17'777.00 | 10.378 | 176'300 | 18'452.00 | 10.466 |
171'400 | 17'790.50 | 10.380 | 176'400 | 18'465.50 | 10.468 |
171'500 | 17'804.00 | 10.381 | 176'500 | 18'479.00 | 10.470 |
171'600 | 17'817.50 | 10.383 | 176'600 | 18'492.50 | 10.471 |
171'700 | 17'831.00 | 10.385 | 176'700 | 18'506.00 | 10.473 |
171'800 | 17'844.50 | 10.387 | 176'800 | 18'519.50 | 10.475 |
171'900 | 17'858.00 | 10.389 | 176'900 | 18'533.00 | 10.477 |
172'000 | 17'871.50 | 10.390 | 177'000 | 18'546.50 | 10.478 |
172'100 | 17'885.00 | 10.392 | 177'100 | 18'560.00 | 10.480 |
172'200 | 17'898.50 | 10.394 | 177'200 | 18'573.50 | 10.482 |
172'300 | 17'912.00 | 10.396 | 177'300 | 18'587.00 | 10.483 |
172'400 | 17'925.50 | 10.398 | 177'400 | 18'600.50 | 10.485 |
172'500 | 17'939.00 | 10.399 | 177'500 | 18'614.00 | 10.487 |
172'600 | 17'952.50 | 10.401 | 177'600 | 18'627.50 | 10.488 |
172'700 | 17'966.00 | 10.403 | 177'700 | 18'641.00 | 10.490 |
172'800 | 17'979.50 | 10.405 | 177'800 | 18'654.50 | 10.492 |
172'900 | 17'993.00 | 10.407 | 177'900 | 18'668.00 | 10.494 |
173'000 | 18'006.50 | 10.408 | 178'000 | 18'681.50 | 10.495 |
173'100 | 18'020.00 | 10.410 | 178'100 | 18'695.00 | 10.497 |
173'200 | 18'033.50 | 10.412 | 178'200 | 18'708.50 | 10.499 |
173'300 | 18'047.00 | 10.414 | 178'300 | 18'722.00 | 10.500 |
173'400 | 18'060.50 | 10.416 | 178'400 | 18'735.50 | 10.502 |
173'500 | 18'074.00 | 10.417 | 178'500 | 18'749.00 | 10.504 |
173'600 | 18'087.50 | 10.419 | 178'600 | 18'762.50 | 10.505 |
173'700 | 18'101.00 | 10.421 | 178'700 | 18'776.00 | 10.507 |
173'800 | 18'114.50 | 10.423 | 178'800 | 18'789.50 | 10.509 |
173'900 | 18'128.00 | 10.424 | 178'900 | 18'803.00 | 10.510 |
174'000 | 18'141.50 | 10.426 | 179'000 | 18'816.50 | 10.512 |
174'100 | 18'155.00 | 10.428 | 179'100 | 18'830.00 | 10.514 |
174'200 | 18'168.50 | 10.430 | 179'200 | 18'843.50 | 10.515 |
174'300 | 18'182.00 | 10.431 | 179'300 | 18'857.00 | 10.517 |
174'400 | 18'195.50 | 10.433 | 179'400 | 18'870.50 | 10.519 |
174'500 | 18'209.00 | 10.435 | 179'500 | 18'884.00 | 10.520 |
174'600 | 18'222.50 | 10.437 | 179'600 | 18'897.50 | 10.522 |
174'700 | 18'236.00 | 10.438 | 179'700 | 18'911.00 | 10.524 |
174'800 | 18'249.50 | 10.440 | 179'800 | 18'924.50 | 10.525 |
174'900 | 18'263.00 | 10.442 | 179'900 | 18'938.00 | 10.527 |
175'000 | 18'276.50 | 10.444 | 180'000 | 18'951.50 | 10.529 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
180'100 | 18'965.00 | 10.530 | 185'100 | 19'640.00 | 10.610 |
180'200 | 18'978.50 | 10.532 | 185'200 | 19'653.50 | 10.612 |
180'300 | 18'992.00 | 10.534 | 185'300 | 19'667.00 | 10.614 |
180'400 | 19'005.50 | 10.535 | 185'400 | 19'680.50 | 10.615 |
180'500 | 19'019.00 | 10.537 | 185'500 | 19'694.00 | 10.617 |
180'600 | 19'032.50 | 10.538 | 185'600 | 19'707.50 | 10.618 |
180'700 | 19'046.00 | 10.540 | 185'700 | 19'721.00 | 10.620 |
180'800 | 19'059.50 | 10.542 | 185'800 | 19'734.50 | 10.621 |
180'900 | 19'073.00 | 10.543 | 185'900 | 19'748.00 | 10.623 |
181'000 | 19'086.50 | 10.545 | 186'000 | 19'761.50 | 10.624 |
181'100 | 19'100.00 | 10.547 | 186'100 | 19'775.00 | 10.626 |
181'200 | 19'113.50 | 10.548 | 186'200 | 19'788.50 | 10.628 |
181'300 | 19'127.00 | 10.550 | 186'300 | 19'802.00 | 10.629 |
181'400 | 19'140.50 | 10.552 | 186'400 | 19'815.50 | 10.631 |
181'500 | 19'154.00 | 10.553 | 186'500 | 19'829.00 | 10.632 |
181'600 | 19'167.50 | 10.555 | 186'600 | 19'842.50 | 10.634 |
181'700 | 19'181.00 | 10.556 | 186'700 | 19'856.00 | 10.635 |
181'800 | 19'194.50 | 10.558 | 186'800 | 19'869.50 | 10.637 |
181'900 | 19'208.00 | 10.560 | 186'900 | 19'883.00 | 10.638 |
182'000 | 19'221.50 | 10.561 | 187'000 | 19'896.50 | 10.640 |
182'100 | 19'235.00 | 10.563 | 187'100 | 19'910.00 | 10.641 |
182'200 | 19'248.50 | 10.564 | 187'200 | 19'923.50 | 10.643 |
182'300 | 19'262.00 | 10.566 | 187'300 | 19'937.00 | 10.644 |
182'400 | 19'275.50 | 10.568 | 187'400 | 19'950.50 | 10.646 |
182'500 | 19'289.00 | 10.569 | 187'500 | 19'964.00 | 10.647 |
182'600 | 19'302.50 | 10.571 | 187'600 | 19'977.50 | 10.649 |
182'700 | 19'316.00 | 10.573 | 187'700 | 19'991.00 | 10.651 |
182'800 | 19'329.50 | 10.574 | 187'800 | 20'004.50 | 10.652 |
182'900 | 19'343.00 | 10.576 | 187'900 | 20'018.00 | 10.654 |
183'000 | 19'356.50 | 10.577 | 188'000 | 20'031.50 | 10.655 |
183'100 | 19'370.00 | 10.579 | 188'100 | 20'045.00 | 10.657 |
183'200 | 19'383.50 | 10.581 | 188'200 | 20'058.50 | 10.658 |
183'300 | 19'397.00 | 10.582 | 188'300 | 20'072.00 | 10.660 |
183'400 | 19'410.50 | 10.584 | 188'400 | 20'085.50 | 10.661 |
183'500 | 19'424.00 | 10.585 | 188'500 | 20'099.00 | 10.663 |
183'600 | 19'437.50 | 10.587 | 188'600 | 20'112.50 | 10.664 |
183'700 | 19'451.00 | 10.588 | 188'700 | 20'126.00 | 10.666 |
183'800 | 19'464.50 | 10.590 | 188'800 | 20'139.50 | 10.667 |
183'900 | 19'478.00 | 10.592 | 188'900 | 20'153.00 | 10.669 |
184'000 | 19'491.50 | 10.593 | 189'000 | 20'166.50 | 10.670 |
184'100 | 19'505.00 | 10.595 | 189'100 | 20'180.00 | 10.672 |
184'200 | 19'518.50 | 10.596 | 189'200 | 20'193.50 | 10.673 |
184'300 | 19'532.00 | 10.598 | 189'300 | 20'207.00 | 10.675 |
184'400 | 19'545.50 | 10.600 | 189'400 | 20'220.50 | 10.676 |
184'500 | 19'559.00 | 10.601 | 189'500 | 20'234.00 | 10.678 |
184'600 | 19'572.50 | 10.603 | 189'600 | 20'247.50 | 10.679 |
184'700 | 19'586.00 | 10.604 | 189'700 | 20'261.00 | 10.681 |
184'800 | 19'599.50 | 10.606 | 189'800 | 20'274.50 | 10.682 |
184'900 | 19'613.00 | 10.607 | 189'900 | 20'288.00 | 10.684 |
185'000 | 19'626.50 | 10.609 | 190'000 | 20'301.50 | 10.685 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
190'100 | 20'315.00 | 10.686 | 195'100 | 21'003.00 | 10.765 |
190'200 | 20'328.50 | 10.688 | 195'200 | 21'017.00 | 10.767 |
190'300 | 20'342.00 | 10.689 | 195'300 | 21'031.00 | 10.769 |
190'400 | 20'355.50 | 10.691 | 195'400 | 21'045.00 | 10.770 |
190'500 | 20'369.00 | 10.692 | 195'500 | 21'059.00 | 10.772 |
190'600 | 20'382.50 | 10.694 | 195'600 | 21'073.00 | 10.774 |
190'700 | 20'396.00 | 10.695 | 195'700 | 21'087.00 | 10.775 |
190'800 | 20'409.50 | 10.697 | 195'800 | 21'101.00 | 10.777 |
190'900 | 20'423.00 | 10.698 | 195'900 | 21'115.00 | 10.778 |
191'000 | 20'436.50 | 10.700 | 196'000 | 21'129.00 | 10.780 |
191'100 | 20'450.00 | 10.701 | 196'100 | 21'143.00 | 10.782 |
191'200 | 20'463.50 | 10.703 | 196'200 | 21'157.00 | 10.783 |
191'300 | 20'477.00 | 10.704 | 196'300 | 21'171.00 | 10.785 |
191'400 | 20'490.50 | 10.706 | 196'400 | 21'185.00 | 10.787 |
191'500 | 20'504.00 | 10.707 | 196'500 | 21'199.00 | 10.788 |
191'600 | 20'517.50 | 10.709 | 196'600 | 21'213.00 | 10.790 |
191'700 | 20'531.00 | 10.710 | 196'700 | 21'227.00 | 10.792 |
191'800 | 20'544.50 | 10.711 | 196'800 | 21'241.00 | 10.793 |
191'900 | 20'558.00 | 10.713 | 196'900 | 21'255.00 | 10.795 |
192'000 | 20'571.50 | 10.714 | 197'000 | 21'269.00 | 10.796 |
192'100 | 20'585.00 | 10.716 | 197'100 | 21'283.00 | 10.798 |
192'200 | 20'598.50 | 10.717 | 197'200 | 21'297.00 | 10.800 |
192'300 | 20'612.00 | 10.719 | 197'300 | 21'311.00 | 10.801 |
192'400 | 20'625.50 | 10.720 | 197'400 | 21'325.00 | 10.803 |
192'500 | 20'639.00 | 10.722 | 197'500 | 21'339.00 | 10.805 |
192'600 | 20'653.00 | 10.723 | 197'600 | 21'353.00 | 10.806 |
192'700 | 20'667.00 | 10.725 | 197'700 | 21'367.00 | 10.808 |
192'800 | 20'681.00 | 10.727 | 197'800 | 21'381.00 | 10.809 |
192'900 | 20'695.00 | 10.728 | 197'900 | 21'395.00 | 10.811 |
193'000 | 20'709.00 | 10.730 | 198'000 | 21'409.00 | 10.813 |
193'100 | 20'723.00 | 10.732 | 198'100 | 21'423.00 | 10.814 |
193'200 | 20'737.00 | 10.733 | 198'200 | 21'437.00 | 10.816 |
193'300 | 20'751.00 | 10.735 | 198'300 | 21'451.00 | 10.817 |
193'400 | 20'765.00 | 10.737 | 198'400 | 21'465.00 | 10.819 |
193'500 | 20'779.00 | 10.739 | 198'500 | 21'479.00 | 10.821 |
193'600 | 20'793.00 | 10.740 | 198'600 | 21'493.00 | 10.822 |
193'700 | 20'807.00 | 10.742 | 198'700 | 21'507.00 | 10.824 |
193'800 | 20'821.00 | 10.744 | 198'800 | 21'521.00 | 10.825 |
193'900 | 20'835.00 | 10.745 | 198'900 | 21'535.00 | 10.827 |
194'000 | 20'849.00 | 10.747 | 199'000 | 21'549.00 | 10.829 |
194'100 | 20'863.00 | 10.749 | 199'100 | 21'563.00 | 10.830 |
194'200 | 20'877.00 | 10.750 | 199'200 | 21'577.00 | 10.832 |
194'300 | 20'891.00 | 10.752 | 199'300 | 21'591.00 | 10.833 |
194'400 | 20'905.00 | 10.754 | 199'400 | 21'605.00 | 10.835 |
194'500 | 20'919.00 | 10.755 | 199'500 | 21'619.00 | 10.837 |
194'600 | 20'933.00 | 10.757 | 199'600 | 21'633.00 | 10.838 |
194'700 | 20'947.00 | 10.759 | 199'700 | 21'647.00 | 10.840 |
194'800 | 20'961.00 | 10.760 | 199'800 | 21'661.00 | 10.841 |
194'900 | 20'975.00 | 10.762 | 199'900 | 21'675.00 | 10.843 |
195'000 | 20'989.00 | 10.764 | 200'000 | 21'689.00 | 10.845 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
200'100 | 21'703.00 | 10.846 | 205'100 | 22'403.00 | 10.923 |
200'200 | 21'717.00 | 10.848 | 205'200 | 22'417.00 | 10.924 |
200'300 | 21'731.00 | 10.849 | 205'300 | 22'431.00 | 10.926 |
200'400 | 21'745.00 | 10.851 | 205'400 | 22'445.00 | 10.927 |
200'500 | 21'759.00 | 10.852 | 205'500 | 22'459.00 | 10.929 |
200'600 | 21'773.00 | 10.854 | 205'600 | 22'473.00 | 10.930 |
200'700 | 21'787.00 | 10.856 | 205'700 | 22'487.00 | 10.932 |
200'800 | 21'801.00 | 10.857 | 205'800 | 22'501.00 | 10.933 |
200'900 | 21'815.00 | 10.859 | 205'900 | 22'515.00 | 10.935 |
201'000 | 21'829.00 | 10.860 | 206'000 | 22'529.00 | 10.936 |
201'100 | 21'843.00 | 10.862 | 206'100 | 22'543.00 | 10.938 |
201'200 | 21'857.00 | 10.863 | 206'200 | 22'557.00 | 10.939 |
201'300 | 21'871.00 | 10.865 | 206'300 | 22'571.00 | 10.941 |
201'400 | 21'885.00 | 10.866 | 206'400 | 22'585.00 | 10.942 |
201'500 | 21'899.00 | 10.868 | 206'500 | 22'599.00 | 10.944 |
201'600 | 21'913.00 | 10.870 | 206'600 | 22'613.00 | 10.945 |
201'700 | 21'927.00 | 10.871 | 206'700 | 22'627.00 | 10.947 |
201'800 | 21'941.00 | 10.873 | 206'800 | 22'641.00 | 10.948 |
201'900 | 21'955.00 | 10.874 | 206'900 | 22'655.00 | 10.950 |
202'000 | 21'969.00 | 10.876 | 207'000 | 22'669.00 | 10.951 |
202'100 | 21'983.00 | 10.877 | 207'100 | 22'683.00 | 10.953 |
202'200 | 21'997.00 | 10.879 | 207'200 | 22'697.00 | 10.954 |
202'300 | 22'011.00 | 10.880 | 207'300 | 22'711.00 | 10.956 |
202'400 | 22'025.00 | 10.882 | 207'400 | 22'725.00 | 10.957 |
202'500 | 22'039.00 | 10.883 | 207'500 | 22'739.00 | 10.959 |
202'600 | 22'053.00 | 10.885 | 207'600 | 22'753.00 | 10.960 |
202'700 | 22'067.00 | 10.887 | 207'700 | 22'767.00 | 10.961 |
202'800 | 22'081.00 | 10.888 | 207'800 | 22'781.00 | 10.963 |
202'900 | 22'095.00 | 10.890 | 207'900 | 22'795.00 | 10.964 |
203'000 | 22'109.00 | 10.891 | 208'000 | 22'809.00 | 10.966 |
203'100 | 22'123.00 | 10.893 | 208'100 | 22'823.00 | 10.967 |
203'200 | 22'137.00 | 10.894 | 208'200 | 22'837.00 | 10.969 |
203'300 | 22'151.00 | 10.896 | 208'300 | 22'851.00 | 10.970 |
203'400 | 22'165.00 | 10.897 | 208'400 | 22'865.00 | 10.972 |
203'500 | 22'179.00 | 10.899 | 208'500 | 22'879.00 | 10.973 |
203'600 | 22'193.00 | 10.900 | 208'600 | 22'893.00 | 10.975 |
203'700 | 22'207.00 | 10.902 | 208'700 | 22'907.00 | 10.976 |
203'800 | 22'221.00 | 10.903 | 208'800 | 22'921.00 | 10.977 |
203'900 | 22'235.00 | 10.905 | 208'900 | 22'935.00 | 10.979 |
204'000 | 22'249.00 | 10.906 | 209'000 | 22'949.00 | 10.980 |
204'100 | 22'263.00 | 10.908 | 209'100 | 22'963.00 | 10.982 |
204'200 | 22'277.00 | 10.909 | 209'200 | 22'977.00 | 10.983 |
204'300 | 22'291.00 | 10.911 | 209'300 | 22'991.00 | 10.985 |
204'400 | 22'305.00 | 10.912 | 209'400 | 23'005.00 | 10.986 |
204'500 | 22'319.00 | 10.914 | 209'500 | 23'019.00 | 10.988 |
204'600 | 22'333.00 | 10.915 | 209'600 | 23'033.00 | 10.989 |
204'700 | 22'347.00 | 10.917 | 209'700 | 23'047.00 | 10.990 |
204'800 | 22'361.00 | 10.918 | 209'800 | 23'061.00 | 10.992 |
204'900 | 22'375.00 | 10.920 | 209'900 | 23'075.00 | 10.993 |
205'000 | 22'389.00 | 10.921 | 210'000 | 23'089.00 | 10.995 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
210'100 | 23'103.00 | 10.996 | 215'100 | 23'803.00 | 11.066 |
210'200 | 23'117.00 | 10.998 | 215'200 | 23'817.00 | 11.067 |
210'300 | 23'131.00 | 10.999 | 215'300 | 23'831.00 | 11.069 |
210'400 | 23'145.00 | 11.000 | 215'400 | 23'845.00 | 11.070 |
210'500 | 23'159.00 | 11.002 | 215'500 | 23'859.00 | 11.071 |
210'600 | 23'173.00 | 11.003 | 215'600 | 23'873.00 | 11.073 |
210'700 | 23'187.00 | 11.005 | 215'700 | 23'887.00 | 11.074 |
210'800 | 23'201.00 | 11.006 | 215'800 | 23'901.00 | 11.076 |
210'900 | 23'215.00 | 11.008 | 215'900 | 23'915.00 | 11.077 |
211'000 | 23'229.00 | 11.009 | 216'000 | 23'929.00 | 11.078 |
211'100 | 23'243.00 | 11.010 | 216'100 | 23'943.00 | 11.080 |
211'200 | 23'257.00 | 11.012 | 216'200 | 23'957.00 | 11.081 |
211'300 | 23'271.00 | 11.013 | 216'300 | 23'971.00 | 11.082 |
211'400 | 23'285.00 | 11.015 | 216'400 | 23'985.00 | 11.084 |
211'500 | 23'299.00 | 11.016 | 216'500 | 23'999.00 | 11.085 |
211'600 | 23'313.00 | 11.017 | 216'600 | 24'013.00 | 11.086 |
211'700 | 23'327.00 | 11.019 | 216'700 | 24'027.00 | 11.088 |
211'800 | 23'341.00 | 11.020 | 216'800 | 24'041.00 | 11.089 |
211'900 | 23'355.00 | 11.022 | 216'900 | 24'055.00 | 11.090 |
212'000 | 23'369.00 | 11.023 | 217'000 | 24'069.00 | 11.092 |
212'100 | 23'383.00 | 11.025 | 217'100 | 24'083.00 | 11.093 |
212'200 | 23'397.00 | 11.026 | 217'200 | 24'097.00 | 11.094 |
212'300 | 23'411.00 | 11.027 | 217'300 | 24'111.00 | 11.096 |
212'400 | 23'425.00 | 11.029 | 217'400 | 24'125.00 | 11.097 |
212'500 | 23'439.00 | 11.030 | 217'500 | 24'139.00 | 11.098 |
212'600 | 23'453.00 | 11.032 | 217'600 | 24'153.00 | 11.100 |
212'700 | 23'467.00 | 11.033 | 217'700 | 24'167.00 | 11.101 |
212'800 | 23'481.00 | 11.034 | 217'800 | 24'181.00 | 11.102 |
212'900 | 23'495.00 | 11.036 | 217'900 | 24'195.00 | 11.104 |
213'000 | 23'509.00 | 11.037 | 218'000 | 24'209.00 | 11.105 |
213'100 | 23'523.00 | 11.038 | 218'100 | 24'223.00 | 11.106 |
213'200 | 23'537.00 | 11.040 | 218'200 | 24'237.00 | 11.108 |
213'300 | 23'551.00 | 11.041 | 218'300 | 24'251.00 | 11.109 |
213'400 | 23'565.00 | 11.043 | 218'400 | 24'265.00 | 11.110 |
213'500 | 23'579.00 | 11.044 | 218'500 | 24'279.00 | 11.112 |
213'600 | 23'593.00 | 11.045 | 218'600 | 24'293.00 | 11.113 |
213'700 | 23'607.00 | 11.047 | 218'700 | 24'307.00 | 11.114 |
213'800 | 23'621.00 | 11.048 | 218'800 | 24'321.00 | 11.116 |
213'900 | 23'635.00 | 11.050 | 218'900 | 24'335.00 | 11.117 |
214'000 | 23'649.00 | 11.051 | 219'000 | 24'349.00 | 11.118 |
214'100 | 23'663.00 | 11.052 | 219'100 | 24'363.00 | 11.120 |
214'200 | 23'677.00 | 11.054 | 219'200 | 24'377.00 | 11.121 |
214'300 | 23'691.00 | 11.055 | 219'300 | 24'391.00 | 11.122 |
214'400 | 23'705.00 | 11.056 | 219'400 | 24'405.00 | 11.124 |
214'500 | 23'719.00 | 11.058 | 219'500 | 24'419.00 | 11.125 |
214'600 | 23'733.00 | 11.059 | 219'600 | 24'433.00 | 11.126 |
214'700 | 23'747.00 | 11.061 | 219'700 | 24'447.00 | 11.127 |
214'800 | 23'761.00 | 11.062 | 219'800 | 24'461.00 | 11.129 |
214'900 | 23'775.00 | 11.063 | 219'900 | 24'475.00 | 11.130 |
215'000 | 23'789.00 | 11.065 | 220'000 | 24'489.00 | 11.131 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
220'100 | 24'503.00 | 11.133 | 225'100 | 25'213.50 | 11.201 |
220'200 | 24'517.00 | 11.134 | 225'200 | 25'228.00 | 11.202 |
220'300 | 24'531.00 | 11.135 | 225'300 | 25'242.50 | 11.204 |
220'400 | 24'545.00 | 11.137 | 225'400 | 25'257.00 | 11.205 |
220'500 | 24'559.00 | 11.138 | 225'500 | 25'271.50 | 11.207 |
220'600 | 24'573.00 | 11.139 | 225'600 | 25'286.00 | 11.208 |
220'700 | 24'587.00 | 11.140 | 225'700 | 25'300.50 | 11.210 |
220'800 | 24'601.00 | 11.142 | 225'800 | 25'315.00 | 11.211 |
220'900 | 24'615.00 | 11.143 | 225'900 | 25'329.50 | 11.213 |
221'000 | 24'629.00 | 11.144 | 226'000 | 25'344.00 | 11.214 |
221'100 | 24'643.00 | 11.146 | 226'100 | 25'358.50 | 11.216 |
221'200 | 24'657.00 | 11.147 | 226'200 | 25'373.00 | 11.217 |
221'300 | 24'671.00 | 11.148 | 226'300 | 25'387.50 | 11.219 |
221'400 | 24'685.00 | 11.150 | 226'400 | 25'402.00 | 11.220 |
221'500 | 24'699.00 | 11.151 | 226'500 | 25'416.50 | 11.221 |
221'600 | 24'713.00 | 11.152 | 226'600 | 25'431.00 | 11.223 |
221'700 | 24'727.00 | 11.153 | 226'700 | 25'445.50 | 11.224 |
221'800 | 24'741.00 | 11.155 | 226'800 | 25'460.00 | 11.226 |
221'900 | 24'755.00 | 11.156 | 226'900 | 25'474.50 | 11.227 |
222'000 | 24'769.00 | 11.157 | 227'000 | 25'489.00 | 11.229 |
222'100 | 24'783.00 | 11.158 | 227'100 | 25'503.50 | 11.230 |
222'200 | 24'797.00 | 11.160 | 227'200 | 25'518.00 | 11.232 |
222'300 | 24'811.00 | 11.161 | 227'300 | 25'532.50 | 11.233 |
222'400 | 24'825.00 | 11.162 | 227'400 | 25'547.00 | 11.234 |
222'500 | 24'839.00 | 11.164 | 227'500 | 25'561.50 | 11.236 |
222'600 | 24'853.00 | 11.165 | 227'600 | 25'576.00 | 11.237 |
222'700 | 24'867.00 | 11.166 | 227'700 | 25'590.50 | 11.239 |
222'800 | 24'881.00 | 11.167 | 227'800 | 25'605.00 | 11.240 |
222'900 | 24'895.00 | 11.169 | 227'900 | 25'619.50 | 11.242 |
223'000 | 24'909.00 | 11.170 | 228'000 | 25'634.00 | 11.243 |
223'100 | 24'923.50 | 11.171 | 228'100 | 25'648.50 | 11.244 |
223'200 | 24'938.00 | 11.173 | 228'200 | 25'663.00 | 11.246 |
223'300 | 24'952.50 | 11.174 | 228'300 | 25'677.50 | 11.247 |
223'400 | 24'967.00 | 11.176 | 228'400 | 25'692.00 | 11.249 |
223'500 | 24'981.50 | 11.177 | 228'500 | 25'706.50 | 11.250 |
223'600 | 24'996.00 | 11.179 | 228'600 | 25'721.00 | 11.252 |
223'700 | 25'010.50 | 11.180 | 228'700 | 25'735.50 | 11.253 |
223'800 | 25'025.00 | 11.182 | 228'800 | 25'750.00 | 11.254 |
223'900 | 25'039.50 | 11.183 | 228'900 | 25'764.50 | 11.256 |
224'000 | 25'054.00 | 11.185 | 229'000 | 25'779.00 | 11.257 |
224'100 | 25'068.50 | 11.186 | 229'100 | 25'793.50 | 11.259 |
224'200 | 25'083.00 | 11.188 | 229'200 | 25'808.00 | 11.260 |
224'300 | 25'097.50 | 11.189 | 229'300 | 25'822.50 | 11.261 |
224'400 | 25'112.00 | 11.191 | 229'400 | 25'837.00 | 11.263 |
224'500 | 25'126.50 | 11.192 | 229'500 | 25'851.50 | 11.264 |
224'600 | 25'141.00 | 11.194 | 229'600 | 25'866.00 | 11.266 |
224'700 | 25'155.50 | 11.195 | 229'700 | 25'880.50 | 11.267 |
224'800 | 25'170.00 | 11.197 | 229'800 | 25'895.00 | 11.268 |
224'900 | 25'184.50 | 11.198 | 229'900 | 25'909.50 | 11.270 |
225'000 | 25'199.00 | 11.200 | 230'000 | 25'924.00 | 11.271 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
230'100 | 25'938.50 | 11.273 | 235'100 | 26'663.50 | 11.341 |
230'200 | 25'953.00 | 11.274 | 235'200 | 26'678.00 | 11.343 |
230'300 | 25'967.50 | 11.276 | 235'300 | 26'692.50 | 11.344 |
230'400 | 25'982.00 | 11.277 | 235'400 | 26'707.00 | 11.345 |
230'500 | 25'996.50 | 11.278 | 235'500 | 26'721.50 | 11.347 |
230'600 | 26'011.00 | 11.280 | 235'600 | 26'736.00 | 11.348 |
230'700 | 26'025.50 | 11.281 | 235'700 | 26'750.50 | 11.349 |
230'800 | 26'040.00 | 11.282 | 235'800 | 26'765.00 | 11.351 |
230'900 | 26'054.50 | 11.284 | 235'900 | 26'779.50 | 11.352 |
231'000 | 26'069.00 | 11.285 | 236'000 | 26'794.00 | 11.353 |
231'100 | 26'083.50 | 11.287 | 236'100 | 26'808.50 | 11.355 |
231'200 | 26'098.00 | 11.288 | 236'200 | 26'823.00 | 11.356 |
231'300 | 26'112.50 | 11.289 | 236'300 | 26'837.50 | 11.357 |
231'400 | 26'127.00 | 11.291 | 236'400 | 26'852.00 | 11.359 |
231'500 | 26'141.50 | 11.292 | 236'500 | 26'866.50 | 11.360 |
231'600 | 26'156.00 | 11.294 | 236'600 | 26'881.00 | 11.361 |
231'700 | 26'170.50 | 11.295 | 236'700 | 26'895.50 | 11.363 |
231'800 | 26'185.00 | 11.296 | 236'800 | 26'910.00 | 11.364 |
231'900 | 26'199.50 | 11.298 | 236'900 | 26'924.50 | 11.365 |
232'000 | 26'214.00 | 11.299 | 237'000 | 26'939.00 | 11.367 |
232'100 | 26'228.50 | 11.301 | 237'100 | 26'953.50 | 11.368 |
232'200 | 26'243.00 | 11.302 | 237'200 | 26'968.00 | 11.369 |
232'300 | 26'257.50 | 11.303 | 237'300 | 26'982.50 | 11.371 |
232'400 | 26'272.00 | 11.305 | 237'400 | 26'997.00 | 11.372 |
232'500 | 26'286.50 | 11.306 | 237'500 | 27'011.50 | 11.373 |
232'600 | 26'301.00 | 11.307 | 237'600 | 27'026.00 | 11.375 |
232'700 | 26'315.50 | 11.309 | 237'700 | 27'040.50 | 11.376 |
232'800 | 26'330.00 | 11.310 | 237'800 | 27'055.00 | 11.377 |
232'900 | 26'344.50 | 11.312 | 237'900 | 27'069.50 | 11.379 |
233'000 | 26'359.00 | 11.313 | 238'000 | 27'084.00 | 11.380 |
233'100 | 26'373.50 | 11.314 | 238'100 | 27'098.50 | 11.381 |
233'200 | 26'388.00 | 11.316 | 238'200 | 27'113.00 | 11.382 |
233'300 | 26'402.50 | 11.317 | 238'300 | 27'127.50 | 11.384 |
233'400 | 26'417.00 | 11.318 | 238'400 | 27'142.00 | 11.385 |
233'500 | 26'431.50 | 11.320 | 238'500 | 27'156.50 | 11.386 |
233'600 | 26'446.00 | 11.321 | 238'600 | 27'171.00 | 11.388 |
233'700 | 26'460.50 | 11.322 | 238'700 | 27'185.50 | 11.389 |
233'800 | 26'475.00 | 11.324 | 238'800 | 27'200.00 | 11.390 |
233'900 | 26'489.50 | 11.325 | 238'900 | 27'214.50 | 11.392 |
234'000 | 26'504.00 | 11.326 | 239'000 | 27'229.00 | 11.393 |
234'100 | 26'518.50 | 11.328 | 239'100 | 27'243.50 | 11.394 |
234'200 | 26'533.00 | 11.329 | 239'200 | 27'258.00 | 11.395 |
234'300 | 26'547.50 | 11.331 | 239'300 | 27'272.50 | 11.397 |
234'400 | 26'562.00 | 11.332 | 239'400 | 27'287.00 | 11.398 |
234'500 | 26'576.50 | 11.333 | 239'500 | 27'301.50 | 11.399 |
234'600 | 26'591.00 | 11.335 | 239'600 | 27'316.00 | 11.401 |
234'700 | 26'605.50 | 11.336 | 239'700 | 27'330.50 | 11.402 |
234'800 | 26'620.00 | 11.337 | 239'800 | 27'345.00 | 11.403 |
234'900 | 26'634.50 | 11.339 | 239'900 | 27'359.50 | 11.405 |
235'000 | 26'649.00 | 11.340 | 240'000 | 27'374.00 | 11.406 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
240'100 | 27'388.50 | 11.407 | 245'100 | 28'113.50 | 11.470 |
240'200 | 27'403.00 | 11.408 | 245'200 | 28'128.00 | 11.471 |
240'300 | 27'417.50 | 11.410 | 245'300 | 28'142.50 | 11.473 |
240'400 | 27'432.00 | 11.411 | 245'400 | 28'157.00 | 11.474 |
240'500 | 27'446.50 | 11.412 | 245'500 | 28'171.50 | 11.475 |
240'600 | 27'461.00 | 11.414 | 245'600 | 28'186.00 | 11.476 |
240'700 | 27'475.50 | 11.415 | 245'700 | 28'200.50 | 11.478 |
240'800 | 27'490.00 | 11.416 | 245'800 | 28'215.00 | 11.479 |
240'900 | 27'504.50 | 11.417 | 245'900 | 28'229.50 | 11.480 |
241'000 | 27'519.00 | 11.419 | 246'000 | 28'244.00 | 11.481 |
241'100 | 27'533.50 | 11.420 | 246'100 | 28'258.50 | 11.483 |
241'200 | 27'548.00 | 11.421 | 246'200 | 28'273.00 | 11.484 |
241'300 | 27'562.50 | 11.423 | 246'300 | 28'287.50 | 11.485 |
241'400 | 27'577.00 | 11.424 | 246'400 | 28'302.00 | 11.486 |
241'500 | 27'591.50 | 11.425 | 246'500 | 28'316.50 | 11.487 |
241'600 | 27'606.00 | 11.426 | 246'600 | 28'331.00 | 11.489 |
241'700 | 27'620.50 | 11.428 | 246'700 | 28'345.50 | 11.490 |
241'800 | 27'635.00 | 11.429 | 246'800 | 28'360.00 | 11.491 |
241'900 | 27'649.50 | 11.430 | 246'900 | 28'374.50 | 11.492 |
242'000 | 27'664.00 | 11.431 | 247'000 | 28'389.00 | 11.494 |
242'100 | 27'678.50 | 11.433 | 247'100 | 28'403.50 | 11.495 |
242'200 | 27'693.00 | 11.434 | 247'200 | 28'418.00 | 11.496 |
242'300 | 27'707.50 | 11.435 | 247'300 | 28'432.50 | 11.497 |
242'400 | 27'722.00 | 11.436 | 247'400 | 28'447.00 | 11.498 |
242'500 | 27'736.50 | 11.438 | 247'500 | 28'461.50 | 11.500 |
242'600 | 27'751.00 | 11.439 | 247'600 | 28'476.00 | 11.501 |
242'700 | 27'765.50 | 11.440 | 247'700 | 28'490.50 | 11.502 |
242'800 | 27'780.00 | 11.442 | 247'800 | 28'505.00 | 11.503 |
242'900 | 27'794.50 | 11.443 | 247'900 | 28'519.50 | 11.504 |
243'000 | 27'809.00 | 11.444 | 248'000 | 28'534.00 | 11.506 |
243'100 | 27'823.50 | 11.445 | 248'100 | 28'548.50 | 11.507 |
243'200 | 27'838.00 | 11.447 | 248'200 | 28'563.00 | 11.508 |
243'300 | 27'852.50 | 11.448 | 248'300 | 28'577.50 | 11.509 |
243'400 | 27'867.00 | 11.449 | 248'400 | 28'592.00 | 11.510 |
243'500 | 27'881.50 | 11.450 | 248'500 | 28'606.50 | 11.512 |
243'600 | 27'896.00 | 11.452 | 248'600 | 28'621.00 | 11.513 |
243'700 | 27'910.50 | 11.453 | 248'700 | 28'635.50 | 11.514 |
243'800 | 27'925.00 | 11.454 | 248'800 | 28'650.00 | 11.515 |
243'900 | 27'939.50 | 11.455 | 248'900 | 28'664.50 | 11.516 |
244'000 | 27'954.00 | 11.457 | 249'000 | 28'679.00 | 11.518 |
244'100 | 27'968.50 | 11.458 | 249'100 | 28'693.50 | 11.519 |
244'200 | 27'983.00 | 11.459 | 249'200 | 28'708.00 | 11.520 |
244'300 | 27'997.50 | 11.460 | 249'300 | 28'722.50 | 11.521 |
244'400 | 28'012.00 | 11.462 | 249'400 | 28'737.00 | 11.522 |
244'500 | 28'026.50 | 11.463 | 249'500 | 28'751.50 | 11.524 |
244'600 | 28'041.00 | 11.464 | 249'600 | 28'766.00 | 11.525 |
244'700 | 28'055.50 | 11.465 | 249'700 | 28'780.50 | 11.526 |
244'800 | 28'070.00 | 11.467 | 249'800 | 28'795.00 | 11.527 |
244'900 | 28'084.50 | 11.468 | 249'900 | 28'809.50 | 11.528 |
245'000 | 28'099.00 | 11.469 | 250'000 | 28'824.00 | 11.530 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
250'100 | 28'838.50 | 11.531 | 255'100 | 29'563.50 | 11.589 |
250'200 | 28'853.00 | 11.532 | 255'200 | 29'578.00 | 11.590 |
250'300 | 28'867.50 | 11.533 | 255'300 | 29'592.50 | 11.591 |
250'400 | 28'882.00 | 11.534 | 255'400 | 29'607.00 | 11.592 |
250'500 | 28'896.50 | 11.536 | 255'500 | 29'621.50 | 11.594 |
250'600 | 28'911.00 | 11.537 | 255'600 | 29'636.00 | 11.595 |
250'700 | 28'925.50 | 11.538 | 255'700 | 29'650.50 | 11.596 |
250'800 | 28'940.00 | 11.539 | 255'800 | 29'665.00 | 11.597 |
250'900 | 28'954.50 | 11.540 | 255'900 | 29'679.50 | 11.598 |
251'000 | 28'969.00 | 11.541 | 256'000 | 29'694.00 | 11.599 |
251'100 | 28'983.50 | 11.543 | 256'100 | 29'709.00 | 11.601 |
251'200 | 28'998.00 | 11.544 | 256'200 | 29'724.00 | 11.602 |
251'300 | 29'012.50 | 11.545 | 256'300 | 29'739.00 | 11.603 |
251'400 | 29'027.00 | 11.546 | 256'400 | 29'754.00 | 11.605 |
251'500 | 29'041.50 | 11.547 | 256'500 | 29'769.00 | 11.606 |
251'600 | 29'056.00 | 11.548 | 256'600 | 29'784.00 | 11.607 |
251'700 | 29'070.50 | 11.550 | 256'700 | 29'799.00 | 11.608 |
251'800 | 29'085.00 | 11.551 | 256'800 | 29'814.00 | 11.610 |
251'900 | 29'099.50 | 11.552 | 256'900 | 29'829.00 | 11.611 |
252'000 | 29'114.00 | 11.553 | 257'000 | 29'844.00 | 11.612 |
252'100 | 29'128.50 | 11.554 | 257'100 | 29'859.00 | 11.614 |
252'200 | 29'143.00 | 11.556 | 257'200 | 29'874.00 | 11.615 |
252'300 | 29'157.50 | 11.557 | 257'300 | 29'889.00 | 11.616 |
252'400 | 29'172.00 | 11.558 | 257'400 | 29'904.00 | 11.618 |
252'500 | 29'186.50 | 11.559 | 257'500 | 29'919.00 | 11.619 |
252'600 | 29'201.00 | 11.560 | 257'600 | 29'934.00 | 11.620 |
252'700 | 29'215.50 | 11.561 | 257'700 | 29'949.00 | 11.622 |
252'800 | 29'230.00 | 11.563 | 257'800 | 29'964.00 | 11.623 |
252'900 | 29'244.50 | 11.564 | 257'900 | 29'979.00 | 11.624 |
253'000 | 29'259.00 | 11.565 | 258'000 | 29'994.00 | 11.626 |
253'100 | 29'273.50 | 11.566 | 258'100 | 30'009.00 | 11.627 |
253'200 | 29'288.00 | 11.567 | 258'200 | 30'024.00 | 11.628 |
253'300 | 29'302.50 | 11.568 | 258'300 | 30'039.00 | 11.630 |
253'400 | 29'317.00 | 11.569 | 258'400 | 30'054.00 | 11.631 |
253'500 | 29'331.50 | 11.571 | 258'500 | 30'069.00 | 11.632 |
253'600 | 29'346.00 | 11.572 | 258'600 | 30'084.00 | 11.633 |
253'700 | 29'360.50 | 11.573 | 258'700 | 30'099.00 | 11.635 |
253'800 | 29'375.00 | 11.574 | 258'800 | 30'114.00 | 11.636 |
253'900 | 29'389.50 | 11.575 | 258'900 | 30'129.00 | 11.637 |
254'000 | 29'404.00 | 11.576 | 259'000 | 30'144.00 | 11.639 |
254'100 | 29'418.50 | 11.578 | 259'100 | 30'159.00 | 11.640 |
254'200 | 29'433.00 | 11.579 | 259'200 | 30'174.00 | 11.641 |
254'300 | 29'447.50 | 11.580 | 259'300 | 30'189.00 | 11.642 |
254'400 | 29'462.00 | 11.581 | 259'400 | 30'204.00 | 11.644 |
254'500 | 29'476.50 | 11.582 | 259'500 | 30'219.00 | 11.645 |
254'600 | 29'491.00 | 11.583 | 259'600 | 30'234.00 | 11.646 |
254'700 | 29'505.50 | 11.584 | 259'700 | 30'249.00 | 11.648 |
254'800 | 29'520.00 | 11.586 | 259'800 | 30'264.00 | 11.649 |
254'900 | 29'534.50 | 11.587 | 259'900 | 30'279.00 | 11.650 |
255'000 | 29'549.00 | 11.588 | 260'000 | 30'294.00 | 11.652 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
260'100 | 30'309.00 | 11.653 | 265'100 | 31'059.00 | 11.716 |
260'200 | 30'324.00 | 11.654 | 265'200 | 31'074.00 | 11.717 |
260'300 | 30'339.00 | 11.655 | 265'300 | 31'089.00 | 11.718 |
260'400 | 30'354.00 | 11.657 | 265'400 | 31'104.00 | 11.720 |
260'500 | 30'369.00 | 11.658 | 265'500 | 31'119.00 | 11.721 |
260'600 | 30'384.00 | 11.659 | 265'600 | 31'134.00 | 11.722 |
260'700 | 30'399.00 | 11.661 | 265'700 | 31'149.00 | 11.723 |
260'800 | 30'414.00 | 11.662 | 265'800 | 31'164.00 | 11.725 |
260'900 | 30'429.00 | 11.663 | 265'900 | 31'179.00 | 11.726 |
261'000 | 30'444.00 | 11.664 | 266'000 | 31'194.00 | 11.727 |
261'100 | 30'459.00 | 11.666 | 266'100 | 31'209.00 | 11.728 |
261'200 | 30'474.00 | 11.667 | 266'200 | 31'224.00 | 11.730 |
261'300 | 30'489.00 | 11.668 | 266'300 | 31'239.00 | 11.731 |
261'400 | 30'504.00 | 11.669 | 266'400 | 31'254.00 | 11.732 |
261'500 | 30'519.00 | 11.671 | 266'500 | 31'269.00 | 11.733 |
261'600 | 30'534.00 | 11.672 | 266'600 | 31'284.00 | 11.734 |
261'700 | 30'549.00 | 11.673 | 266'700 | 31'299.00 | 11.736 |
261'800 | 30'564.00 | 11.675 | 266'800 | 31'314.00 | 11.737 |
261'900 | 30'579.00 | 11.676 | 266'900 | 31'329.00 | 11.738 |
262'000 | 30'594.00 | 11.677 | 267'000 | 31'344.00 | 11.739 |
262'100 | 30'609.00 | 11.678 | 267'100 | 31'359.00 | 11.741 |
262'200 | 30'624.00 | 11.680 | 267'200 | 31'374.00 | 11.742 |
262'300 | 30'639.00 | 11.681 | 267'300 | 31'389.00 | 11.743 |
262'400 | 30'654.00 | 11.682 | 267'400 | 31'404.00 | 11.744 |
262'500 | 30'669.00 | 11.683 | 267'500 | 31'419.00 | 11.745 |
262'600 | 30'684.00 | 11.685 | 267'600 | 31'434.00 | 11.747 |
262'700 | 30'699.00 | 11.686 | 267'700 | 31'449.00 | 11.748 |
262'800 | 30'714.00 | 11.687 | 267'800 | 31'464.00 | 11.749 |
262'900 | 30'729.00 | 11.688 | 267'900 | 31'479.00 | 11.750 |
263'000 | 30'744.00 | 11.690 | 268'000 | 31'494.00 | 11.751 |
263'100 | 30'759.00 | 11.691 | 268'100 | 31'509.00 | 11.753 |
263'200 | 30'774.00 | 11.692 | 268'200 | 31'524.00 | 11.754 |
263'300 | 30'789.00 | 11.694 | 268'300 | 31'539.00 | 11.755 |
263'400 | 30'804.00 | 11.695 | 268'400 | 31'554.00 | 11.756 |
263'500 | 30'819.00 | 11.696 | 268'500 | 31'569.00 | 11.758 |
263'600 | 30'834.00 | 11.697 | 268'600 | 31'584.00 | 11.759 |
263'700 | 30'849.00 | 11.699 | 268'700 | 31'599.00 | 11.760 |
263'800 | 30'864.00 | 11.700 | 268'800 | 31'614.00 | 11.761 |
263'900 | 30'879.00 | 11.701 | 268'900 | 31'629.00 | 11.762 |
264'000 | 30'894.00 | 11.702 | 269'000 | 31'644.00 | 11.764 |
264'100 | 30'909.00 | 11.704 | 269'100 | 31'659.00 | 11.765 |
264'200 | 30'924.00 | 11.705 | 269'200 | 31'674.00 | 11.766 |
264'300 | 30'939.00 | 11.706 | 269'300 | 31'689.00 | 11.767 |
264'400 | 30'954.00 | 11.707 | 269'400 | 31'704.00 | 11.768 |
264'500 | 30'969.00 | 11.709 | 269'500 | 31'719.00 | 11.770 |
264'600 | 30'984.00 | 11.710 | 269'600 | 31'734.00 | 11.771 |
264'700 | 30'999.00 | 11.711 | 269'700 | 31'749.00 | 11.772 |
264'800 | 31'014.00 | 11.712 | 269'800 | 31'764.00 | 11.773 |
264'900 | 31'029.00 | 11.713 | 269'900 | 31'779.00 | 11.774 |
265'000 | 31'044.00 | 11.715 | 270'000 | 31'794.00 | 11.776 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
270'100 | 31'809.00 | 11.777 | 275'100 | 32'559.00 | 11.835 |
270'200 | 31'824.00 | 11.778 | 275'200 | 32'574.00 | 11.836 |
270'300 | 31'839.00 | 11.779 | 275'300 | 32'589.00 | 11.838 |
270'400 | 31'854.00 | 11.780 | 275'400 | 32'604.00 | 11.839 |
270'500 | 31'869.00 | 11.782 | 275'500 | 32'619.00 | 11.840 |
270'600 | 31'884.00 | 11.783 | 275'600 | 32'634.00 | 11.841 |
270'700 | 31'899.00 | 11.784 | 275'700 | 32'649.00 | 11.842 |
270'800 | 31'914.00 | 11.785 | 275'800 | 32'664.00 | 11.843 |
270'900 | 31'929.00 | 11.786 | 275'900 | 32'679.00 | 11.845 |
271'000 | 31'944.00 | 11.787 | 276'000 | 32'694.00 | 11.846 |
271'100 | 31'959.00 | 11.789 | 276'100 | 32'709.00 | 11.847 |
271'200 | 31'974.00 | 11.790 | 276'200 | 32'724.00 | 11.848 |
271'300 | 31'989.00 | 11.791 | 276'300 | 32'739.00 | 11.849 |
271'400 | 32'004.00 | 11.792 | 276'400 | 32'754.00 | 11.850 |
271'500 | 32'019.00 | 11.793 | 276'500 | 32'769.00 | 11.851 |
271'600 | 32'034.00 | 11.795 | 276'600 | 32'784.00 | 11.852 |
271'700 | 32'049.00 | 11.796 | 276'700 | 32'799.00 | 11.854 |
271'800 | 32'064.00 | 11.797 | 276'800 | 32'814.00 | 11.855 |
271'900 | 32'079.00 | 11.798 | 276'900 | 32'829.00 | 11.856 |
272'000 | 32'094.00 | 11.799 | 277'000 | 32'844.00 | 11.857 |
272'100 | 32'109.00 | 11.800 | 277'100 | 32'859.00 | 11.858 |
272'200 | 32'124.00 | 11.802 | 277'200 | 32'874.00 | 11.859 |
272'300 | 32'139.00 | 11.803 | 277'300 | 32'889.00 | 11.860 |
272'400 | 32'154.00 | 11.804 | 277'400 | 32'904.00 | 11.862 |
272'500 | 32'169.00 | 11.805 | 277'500 | 32'919.00 | 11.863 |
272'600 | 32'184.00 | 11.806 | 277'600 | 32'934.00 | 11.864 |
272'700 | 32'199.00 | 11.807 | 277'700 | 32'949.00 | 11.865 |
272'800 | 32'214.00 | 11.809 | 277'800 | 32'964.00 | 11.866 |
272'900 | 32'229.00 | 11.810 | 277'900 | 32'979.00 | 11.867 |
273'000 | 32'244.00 | 11.811 | 278'000 | 32'994.00 | 11.868 |
273'100 | 32'259.00 | 11.812 | 278'100 | 33'009.00 | 11.869 |
273'200 | 32'274.00 | 11.813 | 278'200 | 33'024.00 | 11.871 |
273'300 | 32'289.00 | 11.814 | 278'300 | 33'039.00 | 11.872 |
273'400 | 32'304.00 | 11.816 | 278'400 | 33'054.00 | 11.873 |
273'500 | 32'319.00 | 11.817 | 278'500 | 33'069.00 | 11.874 |
273'600 | 32'334.00 | 11.818 | 278'600 | 33'084.00 | 11.875 |
273'700 | 32'349.00 | 11.819 | 278'700 | 33'099.00 | 11.876 |
273'800 | 32'364.00 | 11.820 | 278'800 | 33'114.00 | 11.877 |
273'900 | 32'379.00 | 11.821 | 278'900 | 33'129.00 | 11.878 |
274'000 | 32'394.00 | 11.823 | 279'000 | 33'144.00 | 11.880 |
274'100 | 32'409.00 | 11.824 | 279'100 | 33'159.00 | 11.881 |
274'200 | 32'424.00 | 11.825 | 279'200 | 33'174.00 | 11.882 |
274'300 | 32'439.00 | 11.826 | 279'300 | 33'189.00 | 11.883 |
274'400 | 32'454.00 | 11.827 | 279'400 | 33'204.00 | 11.884 |
274'500 | 32'469.00 | 11.828 | 279'500 | 33'219.00 | 11.885 |
274'600 | 32'484.00 | 11.830 | 279'600 | 33'234.00 | 11.886 |
274'700 | 32'499.00 | 11.831 | 279'700 | 33'249.00 | 11.887 |
274'800 | 32'514.00 | 11.832 | 279'800 | 33'264.00 | 11.888 |
274'900 | 32'529.00 | 11.833 | 279'900 | 33'279.00 | 11.890 |
275'000 | 32'544.00 | 11.834 | 280'000 | 33'294.00 | 11.891 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
280'100 | 33'309.00 | 11.892 | 285'100 | 34'059.00 | 11.946 |
280'200 | 33'324.00 | 11.893 | 285'200 | 34'074.00 | 11.947 |
280'300 | 33'339.00 | 11.894 | 285'300 | 34'089.00 | 11.948 |
280'400 | 33'354.00 | 11.895 | 285'400 | 34'104.00 | 11.950 |
280'500 | 33'369.00 | 11.896 | 285'500 | 34'119.00 | 11.951 |
280'600 | 33'384.00 | 11.897 | 285'600 | 34'134.00 | 11.952 |
280'700 | 33'399.00 | 11.898 | 285'700 | 34'149.00 | 11.953 |
280'800 | 33'414.00 | 11.900 | 285'800 | 34'164.00 | 11.954 |
280'900 | 33'429.00 | 11.901 | 285'900 | 34'179.00 | 11.955 |
281'000 | 33'444.00 | 11.902 | 286'000 | 34'194.00 | 11.956 |
281'100 | 33'459.00 | 11.903 | 286'100 | 34'209.00 | 11.957 |
281'200 | 33'474.00 | 11.904 | 286'200 | 34'224.00 | 11.958 |
281'300 | 33'489.00 | 11.905 | 286'300 | 34'239.00 | 11.959 |
281'400 | 33'504.00 | 11.906 | 286'400 | 34'254.00 | 11.960 |
281'500 | 33'519.00 | 11.907 | 286'500 | 34'269.00 | 11.961 |
281'600 | 33'534.00 | 11.908 | 286'600 | 34'284.00 | 11.962 |
281'700 | 33'549.00 | 11.909 | 286'700 | 34'299.00 | 11.963 |
281'800 | 33'564.00 | 11.911 | 286'800 | 34'314.00 | 11.964 |
281'900 | 33'579.00 | 11.912 | 286'900 | 34'329.00 | 11.965 |
282'000 | 33'594.00 | 11.913 | 287'000 | 34'344.00 | 11.967 |
282'100 | 33'609.00 | 11.914 | 287'100 | 34'359.00 | 11.968 |
282'200 | 33'624.00 | 11.915 | 287'200 | 34'374.00 | 11.969 |
282'300 | 33'639.00 | 11.916 | 287'300 | 34'389.00 | 11.970 |
282'400 | 33'654.00 | 11.917 | 287'400 | 34'404.00 | 11.971 |
282'500 | 33'669.00 | 11.918 | 287'500 | 34'419.00 | 11.972 |
282'600 | 33'684.00 | 11.919 | 287'600 | 34'434.00 | 11.973 |
282'700 | 33'699.00 | 11.920 | 287'700 | 34'449.00 | 11.974 |
282'800 | 33'714.00 | 11.921 | 287'800 | 34'464.00 | 11.975 |
282'900 | 33'729.00 | 11.923 | 287'900 | 34'479.00 | 11.976 |
283'000 | 33'744.00 | 11.924 | 288'000 | 34'494.00 | 11.977 |
283'100 | 33'759.00 | 11.925 | 288'100 | 34'509.00 | 11.978 |
283'200 | 33'774.00 | 11.926 | 288'200 | 34'524.00 | 11.979 |
283'300 | 33'789.00 | 11.927 | 288'300 | 34'539.00 | 11.980 |
283'400 | 33'804.00 | 11.928 | 288'400 | 34'554.00 | 11.981 |
283'500 | 33'819.00 | 11.929 | 288'500 | 34'569.00 | 11.982 |
283'600 | 33'834.00 | 11.930 | 288'600 | 34'584.00 | 11.983 |
283'700 | 33'849.00 | 11.931 | 288'700 | 34'599.00 | 11.984 |
283'800 | 33'864.00 | 11.932 | 288'800 | 34'614.00 | 11.985 |
283'900 | 33'879.00 | 11.933 | 288'900 | 34'629.00 | 11.987 |
284'000 | 33'894.00 | 11.935 | 289'000 | 34'644.00 | 11.988 |
284'100 | 33'909.00 | 11.936 | 289'100 | 34'659.00 | 11.989 |
284'200 | 33'924.00 | 11.937 | 289'200 | 34'674.00 | 11.990 |
284'300 | 33'939.00 | 11.938 | 289'300 | 34'689.00 | 11.991 |
284'400 | 33'954.00 | 11.939 | 289'400 | 34'704.00 | 11.992 |
284'500 | 33'969.00 | 11.940 | 289'500 | 34'719.00 | 11.993 |
284'600 | 33'984.00 | 11.941 | 289'600 | 34'734.00 | 11.994 |
284'700 | 33'999.00 | 11.942 | 289'700 | 34'749.00 | 11.995 |
284'800 | 34'014.00 | 11.943 | 289'800 | 34'764.00 | 11.996 |
284'900 | 34'029.00 | 11.944 | 289'900 | 34'779.00 | 11.997 |
285'000 | 34'044.00 | 11.945 | 290'000 | 34'794.00 | 11.998 |
Barème de l'impôt sur le revenu 2026 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
290'100 | 34'809.00 | 11.999 | 295'100 | 35'576.00 | 12.056 |
290'200 | 34'824.00 | 12.000 | 295'200 | 35'591.50 | 12.057 |
290'300 | 34'839.00 | 12.001 | 295'300 | 35'607.00 | 12.058 |
290'400 | 34'854.00 | 12.002 | 295'400 | 35'622.50 | 12.059 |
290'500 | 34'869.00 | 12.003 | 295'500 | 35'638.00 | 12.060 |
290'600 | 34'884.00 | 12.004 | 295'600 | 35'653.50 | 12.061 |
290'700 | 34'899.00 | 12.005 | 295'700 | 35'669.00 | 12.063 |
290'800 | 34'914.00 | 12.006 | 295'800 | 35'684.50 | 12.064 |
290'900 | 34'929.00 | 12.007 | 295'900 | 35'700.00 | 12.065 |
291'000 | 34'944.00 | 12.008 | 296'000 | 35'715.50 | 12.066 |
291'100 | 34'959.00 | 12.009 | 296'100 | 35'731.00 | 12.067 |
291'200 | 34'974.00 | 12.010 | 296'200 | 35'746.50 | 12.068 |
291'300 | 34'989.00 | 12.011 | 296'300 | 35'762.00 | 12.070 |
291'400 | 35'004.00 | 12.012 | 296'400 | 35'777.50 | 12.071 |
291'500 | 35'019.00 | 12.013 | 296'500 | 35'793.00 | 12.072 |
291'600 | 35'034.00 | 12.014 | 296'600 | 35'808.50 | 12.073 |
291'700 | 35'049.00 | 12.015 | 296'700 | 35'824.00 | 12.074 |
291'800 | 35'064.50 | 12.017 | 296'800 | 35'839.50 | 12.075 |
291'900 | 35'080.00 | 12.018 | 296'900 | 35'855.00 | 12.076 |
292'000 | 35'095.50 | 12.019 | 297'000 | 35'870.50 | 12.078 |
292'100 | 35'111.00 | 12.020 | 297'100 | 35'886.00 | 12.079 |
292'200 | 35'126.50 | 12.021 | 297'200 | 35'901.50 | 12.080 |
292'300 | 35'142.00 | 12.023 | 297'300 | 35'917.00 | 12.081 |
292'400 | 35'157.50 | 12.024 | 297'400 | 35'932.50 | 12.082 |
292'500 | 35'173.00 | 12.025 | 297'500 | 35'948.00 | 12.083 |
292'600 | 35'188.50 | 12.026 | 297'600 | 35'963.50 | 12.085 |
292'700 | 35'204.00 | 12.027 | 297'700 | 35'979.00 | 12.086 |
292'800 | 35'219.50 | 12.029 | 297'800 | 35'994.50 | 12.087 |
292'900 | 35'235.00 | 12.030 | 297'900 | 36'010.00 | 12.088 |
293'000 | 35'250.50 | 12.031 | 298'000 | 36'025.50 | 12.089 |
293'100 | 35'266.00 | 12.032 | 298'100 | 36'041.00 | 12.090 |
293'200 | 35'281.50 | 12.033 | 298'200 | 36'056.50 | 12.091 |
293'300 | 35'297.00 | 12.034 | 298'300 | 36'072.00 | 12.093 |
293'400 | 35'312.50 | 12.036 | 298'400 | 36'087.50 | 12.094 |
293'500 | 35'328.00 | 12.037 | 298'500 | 36'103.00 | 12.095 |
293'600 | 35'343.50 | 12.038 | 298'600 | 36'118.50 | 12.096 |
293'700 | 35'359.00 | 12.039 | 298'700 | 36'134.00 | 12.097 |
293'800 | 35'374.50 | 12.040 | 298'800 | 36'149.50 | 12.098 |
293'900 | 35'390.00 | 12.042 | 298'900 | 36'165.00 | 12.099 |
294'000 | 35'405.50 | 12.043 | 299'000 | 36'180.50 | 12.101 |
294'100 | 35'421.00 | 12.044 | 299'100 | 36'196.00 | 12.102 |
294'200 | 35'436.50 | 12.045 | 299'200 | 36'211.50 | 12.103 |
294'300 | 35'452.00 | 12.046 | 299'300 | 36'227.00 | 12.104 |
294'400 | 35'467.50 | 12.047 | 299'400 | 36'242.50 | 12.105 |
294'500 | 35'483.00 | 12.049 | 299'500 | 36'258.00 | 12.106 |
294'600 | 35'498.50 | 12.050 | 299'600 | 36'273.50 | 12.107 |
294'700 | 35'514.00 | 12.051 | 299'700 | 36'289.00 | 12.108 |
294'800 | 35'529.50 | 12.052 | 299'800 | 36'304.50 | 12.110 |
294'900 | 35'545.00 | 12.053 | 299'900 | 36'320.00 | 12.111 |
295'000 | 35'560.50 | 12.054 | 300'000 | 36'335.50 | 12.112 |
Barème de l'impôt sur le revenu 2026 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 36'335.50 Impôt s/ 127'900 à 15.5 % 19'824.50 Impôt total 56'160.00
Taux : 56'160.00 x 1'00 13.125 % 427'900