Barème sur le revenu
Barème de l'impôt sur le revenu 2025 | |||||
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 2025 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 2025 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 2025 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 2025 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 2025 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 2025 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 2025 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 | 5'851.00 | 7.791 |
70'200 | 5'353.00 | 7.625 | 75'200 | 5'862.00 | 7.795 |
70'300 | 5'363.00 | 7.629 | 75'300 | 5'873.00 | 7.799 |
70'400 | 5'373.00 | 7.632 | 75'400 | 5'884.00 | 7.804 |
70'500 | 5'383.00 | 7.635 | 75'500 | 5'895.00 | 7.808 |
70'600 | 5'393.00 | 7.639 | 75'600 | 5'906.00 | 7.812 |
70'700 | 5'403.00 | 7.642 | 75'700 | 5'917.00 | 7.816 |
70'800 | 5'413.00 | 7.645 | 75'800 | 5'928.00 | 7.821 |
70'900 | 5'423.00 | 7.649 | 75'900 | 5'939.00 | 7.825 |
71'000 | 5'433.00 | 7.652 | 76'000 | 5'950.00 | 7.829 |
71'100 | 5'443.00 | 7.655 | 76'100 | 5'961.00 | 7.833 |
71'200 | 5'453.00 | 7.659 | 76'200 | 5'972.00 | 7.837 |
71'300 | 5'463.00 | 7.662 | 76'300 | 5'983.00 | 7.841 |
71'400 | 5'473.00 | 7.665 | 76'400 | 5'994.00 | 7.846 |
71'500 | 5'483.00 | 7.669 | 76'500 | 6'005.00 | 7.850 |
71'600 | 5'493.00 | 7.672 | 76'600 | 6'016.00 | 7.854 |
71'700 | 5'503.00 | 7.675 | 76'700 | 6'027.00 | 7.858 |
71'800 | 5'513.00 | 7.678 | 76'800 | 6'038.00 | 7.862 |
71'900 | 5'523.00 | 7.682 | 76'900 | 6'049.00 | 7.866 |
72'000 | 5'533.00 | 7.685 | 77'000 | 6'060.00 | 7.870 |
72'100 | 5'543.00 | 7.688 | 77'100 | 6'071.00 | 7.874 |
72'200 | 5'553.00 | 7.691 | 77'200 | 6'082.00 | 7.878 |
72'300 | 5'563.00 | 7.694 | 77'300 | 6'093.00 | 7.882 |
72'400 | 5'573.00 | 7.698 | 77'400 | 6'104.00 | 7.886 |
72'500 | 5'583.00 | 7.701 | 77'500 | 6'115.00 | 7.890 |
72'600 | 5'593.00 | 7.704 | 77'600 | 6'126.00 | 7.894 |
72'700 | 5'603.00 | 7.707 | 77'700 | 6'137.00 | 7.898 |
72'800 | 5'613.00 | 7.710 | 77'800 | 6'148.00 | 7.902 |
72'900 | 5'623.00 | 7.713 | 77'900 | 6'159.00 | 7.906 |
73'000 | 5'633.00 | 7.716 | 78'000 | 6'170.00 | 7.910 |
73'100 | 5'643.00 | 7.720 | 78'100 | 6'181.00 | 7.914 |
73'200 | 5'653.00 | 7.723 | 78'200 | 6'192.00 | 7.918 |
73'300 | 5'663.00 | 7.726 | 78'300 | 6'203.00 | 7.922 |
73'400 | 5'673.00 | 7.729 | 78'400 | 6'214.00 | 7.926 |
73'500 | 5'683.00 | 7.732 | 78'500 | 6'225.00 | 7.930 |
73'600 | 5'693.00 | 7.735 | 78'600 | 6'236.00 | 7.934 |
73'700 | 5'703.00 | 7.738 | 78'700 | 6'247.00 | 7.938 |
73'800 | 5'713.00 | 7.741 | 78'800 | 6'258.00 | 7.942 |
73'900 | 5'723.00 | 7.744 | 78'900 | 6'269.00 | 7.946 |
74'000 | 5'733.00 | 7.747 | 79'000 | 6'280.00 | 7.949 |
74'100 | 5'743.00 | 7.750 | 79'100 | 6'291.00 | 7.953 |
74'200 | 5'753.00 | 7.753 | 79'200 | 6'302.00 | 7.957 |
74'300 | 5'763.00 | 7.756 | 79'300 | 6'313.00 | 7.961 |
74'400 | 5'774.00 | 7.761 | 79'400 | 6'324.00 | 7.965 |
74'500 | 5'785.00 | 7.765 | 79'500 | 6'335.00 | 7.969 |
74'600 | 5'796.00 | 7.769 | 79'600 | 6'346.00 | 7.972 |
74'700 | 5'807.00 | 7.774 | 79'700 | 6'357.00 | 7.976 |
74'800 | 5'818.00 | 7.778 | 79'800 | 6'368.00 | 7.980 |
74'900 | 5'829.00 | 7.782 | 79'900 | 6'379.00 | 7.984 |
75'000 | 5'840.00 | 7.787 | 80'000 | 6'390.00 | 7.988 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
80'100 | 6'401.00 | 7.991 | 85'100 | 6'951.00 | 8.168 |
80'200 | 6'412.00 | 7.995 | 85'200 | 6'962.00 | 8.171 |
80'300 | 6'423.00 | 7.999 | 85'300 | 6'973.00 | 8.175 |
80'400 | 6'434.00 | 8.002 | 85'400 | 6'984.00 | 8.178 |
80'500 | 6'445.00 | 8.006 | 85'500 | 6'995.00 | 8.181 |
80'600 | 6'456.00 | 8.010 | 85'600 | 7'006.00 | 8.185 |
80'700 | 6'467.00 | 8.014 | 85'700 | 7'017.00 | 8.188 |
80'800 | 6'478.00 | 8.017 | 85'800 | 7'028.00 | 8.191 |
80'900 | 6'489.00 | 8.021 | 85'900 | 7'039.00 | 8.194 |
81'000 | 6'500.00 | 8.025 | 86'000 | 7'050.00 | 8.198 |
81'100 | 6'511.00 | 8.028 | 86'100 | 7'061.00 | 8.201 |
81'200 | 6'522.00 | 8.032 | 86'200 | 7'072.00 | 8.204 |
81'300 | 6'533.00 | 8.036 | 86'300 | 7'083.00 | 8.207 |
81'400 | 6'544.00 | 8.039 | 86'400 | 7'094.00 | 8.211 |
81'500 | 6'555.00 | 8.043 | 86'500 | 7'105.00 | 8.214 |
81'600 | 6'566.00 | 8.047 | 86'600 | 7'116.00 | 8.217 |
81'700 | 6'577.00 | 8.050 | 86'700 | 7'127.00 | 8.220 |
81'800 | 6'588.00 | 8.054 | 86'800 | 7'138.00 | 8.224 |
81'900 | 6'599.00 | 8.057 | 86'900 | 7'149.00 | 8.227 |
82'000 | 6'610.00 | 8.061 | 87'000 | 7'160.00 | 8.230 |
82'100 | 6'621.00 | 8.065 | 87'100 | 7'171.00 | 8.233 |
82'200 | 6'632.00 | 8.068 | 87'200 | 7'182.00 | 8.236 |
82'300 | 6'643.00 | 8.072 | 87'300 | 7'193.00 | 8.239 |
82'400 | 6'654.00 | 8.075 | 87'400 | 7'204.00 | 8.243 |
82'500 | 6'665.00 | 8.079 | 87'500 | 7'215.00 | 8.246 |
82'600 | 6'676.00 | 8.082 | 87'600 | 7'226.00 | 8.249 |
82'700 | 6'687.00 | 8.086 | 87'700 | 7'237.00 | 8.252 |
82'800 | 6'698.00 | 8.089 | 87'800 | 7'248.00 | 8.255 |
82'900 | 6'709.00 | 8.093 | 87'900 | 7'259.00 | 8.258 |
83'000 | 6'720.00 | 8.096 | 88'000 | 7'270.00 | 8.261 |
83'100 | 6'731.00 | 8.100 | 88'100 | 7'281.00 | 8.264 |
83'200 | 6'742.00 | 8.103 | 88'200 | 7'292.00 | 8.268 |
83'300 | 6'753.00 | 8.107 | 88'300 | 7'303.00 | 8.271 |
83'400 | 6'764.00 | 8.110 | 88'400 | 7'314.00 | 8.274 |
83'500 | 6'775.00 | 8.114 | 88'500 | 7'325.00 | 8.277 |
83'600 | 6'786.00 | 8.117 | 88'600 | 7'336.00 | 8.280 |
83'700 | 6'797.00 | 8.121 | 88'700 | 7'347.00 | 8.283 |
83'800 | 6'808.00 | 8.124 | 88'800 | 7'358.00 | 8.286 |
83'900 | 6'819.00 | 8.128 | 88'900 | 7'369.00 | 8.289 |
84'000 | 6'830.00 | 8.131 | 89'000 | 7'380.00 | 8.292 |
84'100 | 6'841.00 | 8.134 | 89'100 | 7'391.00 | 8.295 |
84'200 | 6'852.00 | 8.138 | 89'200 | 7'402.00 | 8.298 |
84'300 | 6'863.00 | 8.141 | 89'300 | 7'413.00 | 8.301 |
84'400 | 6'874.00 | 8.145 | 89'400 | 7'424.00 | 8.304 |
84'500 | 6'885.00 | 8.148 | 89'500 | 7'435.00 | 8.307 |
84'600 | 6'896.00 | 8.151 | 89'600 | 7'446.00 | 8.310 |
84'700 | 6'907.00 | 8.155 | 89'700 | 7'457.00 | 8.313 |
84'800 | 6'918.00 | 8.158 | 89'800 | 7'468.00 | 8.316 |
84'900 | 6'929.00 | 8.161 | 89'900 | 7'479.00 | 8.319 |
85'000 | 6'940.00 | 8.165 | 90'000 | 7'490.00 | 8.322 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
90'100 | 7'501.00 | 8.325 | 95'100 | 8'091.00 | 8.508 |
90'200 | 7'512.00 | 8.328 | 95'200 | 8'103.00 | 8.512 |
90'300 | 7'523.00 | 8.331 | 95'300 | 8'115.00 | 8.515 |
90'400 | 7'534.00 | 8.334 | 95'400 | 8'127.00 | 8.519 |
90'500 | 7'545.00 | 8.337 | 95'500 | 8'139.00 | 8.523 |
90'600 | 7'556.00 | 8.340 | 95'600 | 8'151.00 | 8.526 |
90'700 | 7'567.00 | 8.343 | 95'700 | 8'163.00 | 8.530 |
90'800 | 7'578.00 | 8.346 | 95'800 | 8'175.00 | 8.533 |
90'900 | 7'589.00 | 8.349 | 95'900 | 8'187.00 | 8.537 |
91'000 | 7'600.00 | 8.352 | 96'000 | 8'199.00 | 8.541 |
91'100 | 7'611.00 | 8.355 | 96'100 | 8'211.00 | 8.544 |
91'200 | 7'623.00 | 8.359 | 96'200 | 8'223.00 | 8.548 |
91'300 | 7'635.00 | 8.363 | 96'300 | 8'235.00 | 8.551 |
91'400 | 7'647.00 | 8.367 | 96'400 | 8'247.00 | 8.555 |
91'500 | 7'659.00 | 8.370 | 96'500 | 8'259.00 | 8.559 |
91'600 | 7'671.00 | 8.374 | 96'600 | 8'271.00 | 8.562 |
91'700 | 7'683.00 | 8.378 | 96'700 | 8'283.00 | 8.566 |
91'800 | 7'695.00 | 8.382 | 96'800 | 8'295.00 | 8.569 |
91'900 | 7'707.00 | 8.386 | 96'900 | 8'307.00 | 8.573 |
92'000 | 7'719.00 | 8.390 | 97'000 | 8'319.00 | 8.576 |
92'100 | 7'731.00 | 8.394 | 97'100 | 8'331.00 | 8.580 |
92'200 | 7'743.00 | 8.398 | 97'200 | 8'343.00 | 8.583 |
92'300 | 7'755.00 | 8.402 | 97'300 | 8'355.00 | 8.587 |
92'400 | 7'767.00 | 8.406 | 97'400 | 8'367.00 | 8.590 |
92'500 | 7'779.00 | 8.410 | 97'500 | 8'379.00 | 8.594 |
92'600 | 7'791.00 | 8.414 | 97'600 | 8'391.00 | 8.597 |
92'700 | 7'803.00 | 8.417 | 97'700 | 8'403.00 | 8.601 |
92'800 | 7'815.00 | 8.421 | 97'800 | 8'415.00 | 8.604 |
92'900 | 7'827.00 | 8.425 | 97'900 | 8'427.00 | 8.608 |
93'000 | 7'839.00 | 8.429 | 98'000 | 8'439.00 | 8.611 |
93'100 | 7'851.00 | 8.433 | 98'100 | 8'451.00 | 8.615 |
93'200 | 7'863.00 | 8.437 | 98'200 | 8'463.00 | 8.618 |
93'300 | 7'875.00 | 8.441 | 98'300 | 8'475.00 | 8.622 |
93'400 | 7'887.00 | 8.444 | 98'400 | 8'487.00 | 8.625 |
93'500 | 7'899.00 | 8.448 | 98'500 | 8'499.00 | 8.628 |
93'600 | 7'911.00 | 8.452 | 98'600 | 8'511.00 | 8.632 |
93'700 | 7'923.00 | 8.456 | 98'700 | 8'523.00 | 8.635 |
93'800 | 7'935.00 | 8.459 | 98'800 | 8'535.00 | 8.639 |
93'900 | 7'947.00 | 8.463 | 98'900 | 8'547.00 | 8.642 |
94'000 | 7'959.00 | 8.467 | 99'000 | 8'559.00 | 8.645 |
94'100 | 7'971.00 | 8.471 | 99'100 | 8'571.00 | 8.649 |
94'200 | 7'983.00 | 8.475 | 99'200 | 8'583.00 | 8.652 |
94'300 | 7'995.00 | 8.478 | 99'300 | 8'595.00 | 8.656 |
94'400 | 8'007.00 | 8.482 | 99'400 | 8'607.00 | 8.659 |
94'500 | 8'019.00 | 8.486 | 99'500 | 8'619.00 | 8.662 |
94'600 | 8'031.00 | 8.489 | 99'600 | 8'631.00 | 8.666 |
94'700 | 8'043.00 | 8.493 | 99'700 | 8'643.00 | 8.669 |
94'800 | 8'055.00 | 8.497 | 99'800 | 8'655.00 | 8.672 |
94'900 | 8'067.00 | 8.501 | 99'900 | 8'667.00 | 8.676 |
95'000 | 8'079.00 | 8.504 | 100'000 | 8'679.00 | 8.679 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
100'100 | 8'691.00 | 8.682 | 105'100 | 9'291.00 | 8.840 |
100'200 | 8'703.00 | 8.686 | 105'200 | 9'303.00 | 8.843 |
100'300 | 8'715.00 | 8.689 | 105'300 | 9'315.00 | 8.846 |
100'400 | 8'727.00 | 8.692 | 105'400 | 9'327.00 | 8.849 |
100'500 | 8'739.00 | 8.696 | 105'500 | 9'339.00 | 8.852 |
100'600 | 8'751.00 | 8.699 | 105'600 | 9'351.00 | 8.855 |
100'700 | 8'763.00 | 8.702 | 105'700 | 9'363.00 | 8.858 |
100'800 | 8'775.00 | 8.705 | 105'800 | 9'375.00 | 8.861 |
100'900 | 8'787.00 | 8.709 | 105'900 | 9'387.00 | 8.864 |
101'000 | 8'799.00 | 8.712 | 106'000 | 9'399.00 | 8.867 |
101'100 | 8'811.00 | 8.715 | 106'100 | 9'411.00 | 8.870 |
101'200 | 8'823.00 | 8.718 | 106'200 | 9'423.00 | 8.873 |
101'300 | 8'835.00 | 8.722 | 106'300 | 9'435.00 | 8.876 |
101'400 | 8'847.00 | 8.725 | 106'400 | 9'447.00 | 8.879 |
101'500 | 8'859.00 | 8.728 | 106'500 | 9'459.00 | 8.882 |
101'600 | 8'871.00 | 8.731 | 106'600 | 9'471.00 | 8.885 |
101'700 | 8'883.00 | 8.735 | 106'700 | 9'483.00 | 8.888 |
101'800 | 8'895.00 | 8.738 | 106'800 | 9'495.00 | 8.890 |
101'900 | 8'907.00 | 8.741 | 106'900 | 9'507.00 | 8.893 |
102'000 | 8'919.00 | 8.744 | 107'000 | 9'519.00 | 8.896 |
102'100 | 8'931.00 | 8.747 | 107'100 | 9'531.00 | 8.899 |
102'200 | 8'943.00 | 8.750 | 107'200 | 9'543.00 | 8.902 |
102'300 | 8'955.00 | 8.754 | 107'300 | 9'555.00 | 8.905 |
102'400 | 8'967.00 | 8.757 | 107'400 | 9'567.00 | 8.908 |
102'500 | 8'979.00 | 8.760 | 107'500 | 9'579.00 | 8.911 |
102'600 | 8'991.00 | 8.763 | 107'600 | 9'591.00 | 8.914 |
102'700 | 9'003.00 | 8.766 | 107'700 | 9'603.00 | 8.916 |
102'800 | 9'015.00 | 8.769 | 107'800 | 9'615.00 | 8.919 |
102'900 | 9'027.00 | 8.773 | 107'900 | 9'627.00 | 8.922 |
103'000 | 9'039.00 | 8.776 | 108'000 | 9'639.00 | 8.925 |
103'100 | 9'051.00 | 8.779 | 108'100 | 9'651.50 | 8.928 |
103'200 | 9'063.00 | 8.782 | 108'200 | 9'664.00 | 8.932 |
103'300 | 9'075.00 | 8.785 | 108'300 | 9'676.50 | 8.935 |
103'400 | 9'087.00 | 8.788 | 108'400 | 9'689.00 | 8.938 |
103'500 | 9'099.00 | 8.791 | 108'500 | 9'701.50 | 8.941 |
103'600 | 9'111.00 | 8.794 | 108'600 | 9'714.00 | 8.945 |
103'700 | 9'123.00 | 8.797 | 108'700 | 9'726.50 | 8.948 |
103'800 | 9'135.00 | 8.801 | 108'800 | 9'739.00 | 8.951 |
103'900 | 9'147.00 | 8.804 | 108'900 | 9'751.50 | 8.955 |
104'000 | 9'159.00 | 8.807 | 109'000 | 9'764.00 | 8.958 |
104'100 | 9'171.00 | 8.810 | 109'100 | 9'776.50 | 8.961 |
104'200 | 9'183.00 | 8.813 | 109'200 | 9'789.00 | 8.964 |
104'300 | 9'195.00 | 8.816 | 109'300 | 9'801.50 | 8.968 |
104'400 | 9'207.00 | 8.819 | 109'400 | 9'814.00 | 8.971 |
104'500 | 9'219.00 | 8.822 | 109'500 | 9'826.50 | 8.974 |
104'600 | 9'231.00 | 8.825 | 109'600 | 9'839.00 | 8.977 |
104'700 | 9'243.00 | 8.828 | 109'700 | 9'851.50 | 8.980 |
104'800 | 9'255.00 | 8.831 | 109'800 | 9'864.00 | 8.984 |
104'900 | 9'267.00 | 8.834 | 109'900 | 9'876.50 | 8.987 |
105'000 | 9'279.00 | 8.837 | 110'000 | 9'889.00 | 8.990 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
110'100 | 9'901.50 | 8.993 | 115'100 | 10'526.50 | 9.146 |
110'200 | 9'914.00 | 8.996 | 115'200 | 10'539.00 | 9.148 |
110'300 | 9'926.50 | 9.000 | 115'300 | 10'551.50 | 9.151 |
110'400 | 9'939.00 | 9.003 | 115'400 | 10'564.00 | 9.154 |
110'500 | 9'951.50 | 9.006 | 115'500 | 10'576.50 | 9.157 |
110'600 | 9'964.00 | 9.009 | 115'600 | 10'589.00 | 9.160 |
110'700 | 9'976.50 | 9.012 | 115'700 | 10'601.50 | 9.163 |
110'800 | 9'989.00 | 9.015 | 115'800 | 10'614.00 | 9.166 |
110'900 | 10'001.50 | 9.018 | 115'900 | 10'626.50 | 9.169 |
111'000 | 10'014.00 | 9.022 | 116'000 | 10'639.00 | 9.172 |
111'100 | 10'026.50 | 9.025 | 116'100 | 10'651.50 | 9.174 |
111'200 | 10'039.00 | 9.028 | 116'200 | 10'664.00 | 9.177 |
111'300 | 10'051.50 | 9.031 | 116'300 | 10'676.50 | 9.180 |
111'400 | 10'064.00 | 9.034 | 116'400 | 10'689.00 | 9.183 |
111'500 | 10'076.50 | 9.037 | 116'500 | 10'701.50 | 9.186 |
111'600 | 10'089.00 | 9.040 | 116'600 | 10'714.00 | 9.189 |
111'700 | 10'101.50 | 9.043 | 116'700 | 10'726.50 | 9.192 |
111'800 | 10'114.00 | 9.047 | 116'800 | 10'739.00 | 9.194 |
111'900 | 10'126.50 | 9.050 | 116'900 | 10'751.50 | 9.197 |
112'000 | 10'139.00 | 9.053 | 117'000 | 10'764.00 | 9.200 |
112'100 | 10'151.50 | 9.056 | 117'100 | 10'776.50 | 9.203 |
112'200 | 10'164.00 | 9.059 | 117'200 | 10'789.00 | 9.206 |
112'300 | 10'176.50 | 9.062 | 117'300 | 10'801.50 | 9.208 |
112'400 | 10'189.00 | 9.065 | 117'400 | 10'814.00 | 9.211 |
112'500 | 10'201.50 | 9.068 | 117'500 | 10'826.50 | 9.214 |
112'600 | 10'214.00 | 9.071 | 117'600 | 10'839.00 | 9.217 |
112'700 | 10'226.50 | 9.074 | 117'700 | 10'851.50 | 9.220 |
112'800 | 10'239.00 | 9.077 | 117'800 | 10'864.00 | 9.222 |
112'900 | 10'251.50 | 9.080 | 117'900 | 10'876.50 | 9.225 |
113'000 | 10'264.00 | 9.083 | 118'000 | 10'889.00 | 9.228 |
113'100 | 10'276.50 | 9.086 | 118'100 | 10'901.50 | 9.231 |
113'200 | 10'289.00 | 9.089 | 118'200 | 10'914.00 | 9.234 |
113'300 | 10'301.50 | 9.092 | 118'300 | 10'926.50 | 9.236 |
113'400 | 10'314.00 | 9.095 | 118'400 | 10'939.00 | 9.239 |
113'500 | 10'326.50 | 9.098 | 118'500 | 10'951.50 | 9.242 |
113'600 | 10'339.00 | 9.101 | 118'600 | 10'964.00 | 9.245 |
113'700 | 10'351.50 | 9.104 | 118'700 | 10'976.50 | 9.247 |
113'800 | 10'364.00 | 9.107 | 118'800 | 10'989.00 | 9.250 |
113'900 | 10'376.50 | 9.110 | 118'900 | 11'001.50 | 9.253 |
114'000 | 10'389.00 | 9.113 | 119'000 | 11'014.00 | 9.255 |
114'100 | 10'401.50 | 9.116 | 119'100 | 11'026.50 | 9.258 |
114'200 | 10'414.00 | 9.119 | 119'200 | 11'039.00 | 9.261 |
114'300 | 10'426.50 | 9.122 | 119'300 | 11'051.50 | 9.264 |
114'400 | 10'439.00 | 9.125 | 119'400 | 11'064.00 | 9.266 |
114'500 | 10'451.50 | 9.128 | 119'500 | 11'076.50 | 9.269 |
114'600 | 10'464.00 | 9.131 | 119'600 | 11'089.00 | 9.272 |
114'700 | 10'476.50 | 9.134 | 119'700 | 11'101.50 | 9.274 |
114'800 | 10'489.00 | 9.137 | 119'800 | 11'114.00 | 9.277 |
114'900 | 10'501.50 | 9.140 | 119'900 | 11'126.50 | 9.280 |
115'000 | 10'514.00 | 9.143 | 120'000 | 11'139.00 | 9.283 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
120'100 | 11'151.50 | 9.285 | 125'100 | 11'776.50 | 9.414 |
120'200 | 11'164.00 | 9.288 | 125'200 | 11'789.00 | 9.416 |
120'300 | 11'176.50 | 9.291 | 125'300 | 11'801.50 | 9.419 |
120'400 | 11'189.00 | 9.293 | 125'400 | 11'814.00 | 9.421 |
120'500 | 11'201.50 | 9.296 | 125'500 | 11'826.50 | 9.424 |
120'600 | 11'214.00 | 9.299 | 125'600 | 11'839.00 | 9.426 |
120'700 | 11'226.50 | 9.301 | 125'700 | 11'851.50 | 9.428 |
120'800 | 11'239.00 | 9.304 | 125'800 | 11'864.00 | 9.431 |
120'900 | 11'251.50 | 9.306 | 125'900 | 11'876.50 | 9.433 |
121'000 | 11'264.00 | 9.309 | 126'000 | 11'889.00 | 9.436 |
121'100 | 11'276.50 | 9.312 | 126'100 | 11'901.50 | 9.438 |
121'200 | 11'289.00 | 9.314 | 126'200 | 11'914.00 | 9.441 |
121'300 | 11'301.50 | 9.317 | 126'300 | 11'926.50 | 9.443 |
121'400 | 11'314.00 | 9.320 | 126'400 | 11'939.00 | 9.445 |
121'500 | 11'326.50 | 9.322 | 126'500 | 11'951.50 | 9.448 |
121'600 | 11'339.00 | 9.325 | 126'600 | 11'964.00 | 9.450 |
121'700 | 11'351.50 | 9.327 | 126'700 | 11'976.50 | 9.453 |
121'800 | 11'364.00 | 9.330 | 126'800 | 11'989.00 | 9.455 |
121'900 | 11'376.50 | 9.333 | 126'900 | 12'001.50 | 9.457 |
122'000 | 11'389.00 | 9.335 | 127'000 | 12'014.00 | 9.460 |
122'100 | 11'401.50 | 9.338 | 127'100 | 12'026.50 | 9.462 |
122'200 | 11'414.00 | 9.340 | 127'200 | 12'039.00 | 9.465 |
122'300 | 11'426.50 | 9.343 | 127'300 | 12'051.50 | 9.467 |
122'400 | 11'439.00 | 9.346 | 127'400 | 12'064.00 | 9.469 |
122'500 | 11'451.50 | 9.348 | 127'500 | 12'076.50 | 9.472 |
122'600 | 11'464.00 | 9.351 | 127'600 | 12'089.00 | 9.474 |
122'700 | 11'476.50 | 9.353 | 127'700 | 12'101.50 | 9.477 |
122'800 | 11'489.00 | 9.356 | 127'800 | 12'114.00 | 9.479 |
122'900 | 11'501.50 | 9.358 | 127'900 | 12'126.50 | 9.481 |
123'000 | 11'514.00 | 9.361 | 128'000 | 12'139.00 | 9.484 |
123'100 | 11'526.50 | 9.364 | 128'100 | 12'151.50 | 9.486 |
123'200 | 11'539.00 | 9.366 | 128'200 | 12'164.00 | 9.488 |
123'300 | 11'551.50 | 9.369 | 128'300 | 12'176.50 | 9.491 |
123'400 | 11'564.00 | 9.371 | 128'400 | 12'189.00 | 9.493 |
123'500 | 11'576.50 | 9.374 | 128'500 | 12'201.50 | 9.495 |
123'600 | 11'589.00 | 9.376 | 128'600 | 12'214.00 | 9.498 |
123'700 | 11'601.50 | 9.379 | 128'700 | 12'226.50 | 9.500 |
123'800 | 11'614.00 | 9.381 | 128'800 | 12'239.00 | 9.502 |
123'900 | 11'626.50 | 9.384 | 128'900 | 12'251.50 | 9.505 |
124'000 | 11'639.00 | 9.386 | 129'000 | 12'264.00 | 9.507 |
124'100 | 11'651.50 | 9.389 | 129'100 | 12'276.50 | 9.509 |
124'200 | 11'664.00 | 9.391 | 129'200 | 12'289.00 | 9.512 |
124'300 | 11'676.50 | 9.394 | 129'300 | 12'301.50 | 9.514 |
124'400 | 11'689.00 | 9.396 | 129'400 | 12'314.00 | 9.516 |
124'500 | 11'701.50 | 9.399 | 129'500 | 12'326.50 | 9.519 |
124'600 | 11'714.00 | 9.401 | 129'600 | 12'339.00 | 9.521 |
124'700 | 11'726.50 | 9.404 | 129'700 | 12'351.50 | 9.523 |
124'800 | 11'739.00 | 9.406 | 129'800 | 12'364.00 | 9.525 |
124'900 | 11'751.50 | 9.409 | 129'900 | 12'376.50 | 9.528 |
125'000 | 11'764.00 | 9.411 | 130'000 | 12'389.00 | 9.530 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
130'100 | 12'401.50 | 9.532 | 135'100 | 13'027.50 | 9.643 |
130'200 | 12'414.00 | 9.535 | 135'200 | 13'040.50 | 9.645 |
130'300 | 12'426.50 | 9.537 | 135'300 | 13'053.50 | 9.648 |
130'400 | 12'439.00 | 9.539 | 135'400 | 13'066.50 | 9.650 |
130'500 | 12'451.50 | 9.541 | 135'500 | 13'079.50 | 9.653 |
130'600 | 12'464.00 | 9.544 | 135'600 | 13'092.50 | 9.655 |
130'700 | 12'476.50 | 9.546 | 135'700 | 13'105.50 | 9.658 |
130'800 | 12'489.00 | 9.548 | 135'800 | 13'118.50 | 9.660 |
130'900 | 12'501.50 | 9.550 | 135'900 | 13'131.50 | 9.663 |
131'000 | 12'514.00 | 9.553 | 136'000 | 13'144.50 | 9.665 |
131'100 | 12'526.50 | 9.555 | 136'100 | 13'157.50 | 9.668 |
131'200 | 12'539.00 | 9.557 | 136'200 | 13'170.50 | 9.670 |
131'300 | 12'551.50 | 9.559 | 136'300 | 13'183.50 | 9.672 |
131'400 | 12'564.00 | 9.562 | 136'400 | 13'196.50 | 9.675 |
131'500 | 12'576.50 | 9.564 | 136'500 | 13'209.50 | 9.677 |
131'600 | 12'589.00 | 9.566 | 136'600 | 13'222.50 | 9.680 |
131'700 | 12'601.50 | 9.568 | 136'700 | 13'235.50 | 9.682 |
131'800 | 12'614.00 | 9.571 | 136'800 | 13'248.50 | 9.685 |
131'900 | 12'626.50 | 9.573 | 136'900 | 13'261.50 | 9.687 |
132'000 | 12'639.00 | 9.575 | 137'000 | 13'274.50 | 9.689 |
132'100 | 12'651.50 | 9.577 | 137'100 | 13'287.50 | 9.692 |
132'200 | 12'664.00 | 9.579 | 137'200 | 13'300.50 | 9.694 |
132'300 | 12'676.50 | 9.582 | 137'300 | 13'313.50 | 9.697 |
132'400 | 12'689.00 | 9.584 | 137'400 | 13'326.50 | 9.699 |
132'500 | 12'701.50 | 9.586 | 137'500 | 13'339.50 | 9.701 |
132'600 | 12'714.00 | 9.588 | 137'600 | 13'352.50 | 9.704 |
132'700 | 12'726.50 | 9.590 | 137'700 | 13'365.50 | 9.706 |
132'800 | 12'739.00 | 9.593 | 137'800 | 13'378.50 | 9.709 |
132'900 | 12'751.50 | 9.595 | 137'900 | 13'391.50 | 9.711 |
133'000 | 12'764.00 | 9.597 | 138'000 | 13'404.50 | 9.713 |
133'100 | 12'776.50 | 9.599 | 138'100 | 13'417.50 | 9.716 |
133'200 | 12'789.00 | 9.601 | 138'200 | 13'430.50 | 9.718 |
133'300 | 12'801.50 | 9.604 | 138'300 | 13'443.50 | 9.721 |
133'400 | 12'814.00 | 9.606 | 138'400 | 13'456.50 | 9.723 |
133'500 | 12'826.50 | 9.608 | 138'500 | 13'469.50 | 9.725 |
133'600 | 12'839.00 | 9.610 | 138'600 | 13'482.50 | 9.728 |
133'700 | 12'851.50 | 9.612 | 138'700 | 13'495.50 | 9.730 |
133'800 | 12'864.00 | 9.614 | 138'800 | 13'508.50 | 9.732 |
133'900 | 12'876.50 | 9.617 | 138'900 | 13'521.50 | 9.735 |
134'000 | 12'889.00 | 9.619 | 139'000 | 13'534.50 | 9.737 |
134'100 | 12'901.50 | 9.621 | 139'100 | 13'547.50 | 9.739 |
134'200 | 12'914.00 | 9.623 | 139'200 | 13'560.50 | 9.742 |
134'300 | 12'926.50 | 9.625 | 139'300 | 13'573.50 | 9.744 |
134'400 | 12'939.00 | 9.627 | 139'400 | 13'586.50 | 9.746 |
134'500 | 12'951.50 | 9.629 | 139'500 | 13'599.50 | 9.749 |
134'600 | 12'964.00 | 9.632 | 139'600 | 13'612.50 | 9.751 |
134'700 | 12'976.50 | 9.634 | 139'700 | 13'625.50 | 9.753 |
134'800 | 12'989.00 | 9.636 | 139'800 | 13'638.50 | 9.756 |
134'900 | 13'001.50 | 9.638 | 139'900 | 13'651.50 | 9.758 |
135'000 | 13'014.50 | 9.640 | 140'000 | 13'664.50 | 9.760 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
140'100 | 13'677.50 | 9.763 | 145'100 | 14'327.50 | 9.874 |
140'200 | 13'690.50 | 9.765 | 145'200 | 14'340.50 | 9.876 |
140'300 | 13'703.50 | 9.767 | 145'300 | 14'353.50 | 9.879 |
140'400 | 13'716.50 | 9.770 | 145'400 | 14'366.50 | 9.881 |
140'500 | 13'729.50 | 9.772 | 145'500 | 14'379.50 | 9.883 |
140'600 | 13'742.50 | 9.774 | 145'600 | 14'392.50 | 9.885 |
140'700 | 13'755.50 | 9.776 | 145'700 | 14'405.50 | 9.887 |
140'800 | 13'768.50 | 9.779 | 145'800 | 14'418.50 | 9.889 |
140'900 | 13'781.50 | 9.781 | 145'900 | 14'431.50 | 9.891 |
141'000 | 13'794.50 | 9.783 | 146'000 | 14'444.50 | 9.893 |
141'100 | 13'807.50 | 9.786 | 146'100 | 14'457.50 | 9.896 |
141'200 | 13'820.50 | 9.788 | 146'200 | 14'470.50 | 9.898 |
141'300 | 13'833.50 | 9.790 | 146'300 | 14'483.50 | 9.900 |
141'400 | 13'846.50 | 9.792 | 146'400 | 14'496.50 | 9.902 |
141'500 | 13'859.50 | 9.795 | 146'500 | 14'509.50 | 9.904 |
141'600 | 13'872.50 | 9.797 | 146'600 | 14'522.50 | 9.906 |
141'700 | 13'885.50 | 9.799 | 146'700 | 14'535.50 | 9.908 |
141'800 | 13'898.50 | 9.801 | 146'800 | 14'548.50 | 9.910 |
141'900 | 13'911.50 | 9.804 | 146'900 | 14'561.50 | 9.913 |
142'000 | 13'924.50 | 9.806 | 147'000 | 14'574.50 | 9.915 |
142'100 | 13'937.50 | 9.808 | 147'100 | 14'587.50 | 9.917 |
142'200 | 13'950.50 | 9.810 | 147'200 | 14'600.50 | 9.919 |
142'300 | 13'963.50 | 9.813 | 147'300 | 14'613.50 | 9.921 |
142'400 | 13'976.50 | 9.815 | 147'400 | 14'626.50 | 9.923 |
142'500 | 13'989.50 | 9.817 | 147'500 | 14'639.50 | 9.925 |
142'600 | 14'002.50 | 9.819 | 147'600 | 14'652.50 | 9.927 |
142'700 | 14'015.50 | 9.822 | 147'700 | 14'665.50 | 9.929 |
142'800 | 14'028.50 | 9.824 | 147'800 | 14'678.50 | 9.931 |
142'900 | 14'041.50 | 9.826 | 147'900 | 14'691.50 | 9.933 |
143'000 | 14'054.50 | 9.828 | 148'000 | 14'704.50 | 9.935 |
143'100 | 14'067.50 | 9.831 | 148'100 | 14'717.50 | 9.938 |
143'200 | 14'080.50 | 9.833 | 148'200 | 14'730.50 | 9.940 |
143'300 | 14'093.50 | 9.835 | 148'300 | 14'743.50 | 9.942 |
143'400 | 14'106.50 | 9.837 | 148'400 | 14'756.50 | 9.944 |
143'500 | 14'119.50 | 9.839 | 148'500 | 14'769.50 | 9.946 |
143'600 | 14'132.50 | 9.842 | 148'600 | 14'782.50 | 9.948 |
143'700 | 14'145.50 | 9.844 | 148'700 | 14'795.50 | 9.950 |
143'800 | 14'158.50 | 9.846 | 148'800 | 14'808.50 | 9.952 |
143'900 | 14'171.50 | 9.848 | 148'900 | 14'821.50 | 9.954 |
144'000 | 14'184.50 | 9.850 | 149'000 | 14'834.50 | 9.956 |
144'100 | 14'197.50 | 9.853 | 149'100 | 14'847.50 | 9.958 |
144'200 | 14'210.50 | 9.855 | 149'200 | 14'860.50 | 9.960 |
144'300 | 14'223.50 | 9.857 | 149'300 | 14'873.50 | 9.962 |
144'400 | 14'236.50 | 9.859 | 149'400 | 14'886.50 | 9.964 |
144'500 | 14'249.50 | 9.861 | 149'500 | 14'899.50 | 9.966 |
144'600 | 14'262.50 | 9.863 | 149'600 | 14'912.50 | 9.968 |
144'700 | 14'275.50 | 9.866 | 149'700 | 14'925.50 | 9.970 |
144'800 | 14'288.50 | 9.868 | 149'800 | 14'938.50 | 9.972 |
144'900 | 14'301.50 | 9.870 | 149'900 | 14'951.50 | 9.974 |
145'000 | 14'314.50 | 9.872 | 150'000 | 14'964.50 | 9.976 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
150'100 | 14'977.50 | 9.978 | 155'100 | 15'627.50 | 10.076 |
150'200 | 14'990.50 | 9.980 | 155'200 | 15'640.50 | 10.078 |
150'300 | 15'003.50 | 9.982 | 155'300 | 15'653.50 | 10.080 |
150'400 | 15'016.50 | 9.984 | 155'400 | 15'666.50 | 10.081 |
150'500 | 15'029.50 | 9.986 | 155'500 | 15'679.50 | 10.083 |
150'600 | 15'042.50 | 9.988 | 155'600 | 15'692.50 | 10.085 |
150'700 | 15'055.50 | 9.990 | 155'700 | 15'705.50 | 10.087 |
150'800 | 15'068.50 | 9.992 | 155'800 | 15'718.50 | 10.089 |
150'900 | 15'081.50 | 9.994 | 155'900 | 15'731.50 | 10.091 |
151'000 | 15'094.50 | 9.996 | 156'000 | 15'744.50 | 10.093 |
151'100 | 15'107.50 | 9.998 | 156'100 | 15'757.50 | 10.094 |
151'200 | 15'120.50 | 10.000 | 156'200 | 15'770.50 | 10.096 |
151'300 | 15'133.50 | 10.002 | 156'300 | 15'783.50 | 10.098 |
151'400 | 15'146.50 | 10.004 | 156'400 | 15'796.50 | 10.100 |
151'500 | 15'159.50 | 10.006 | 156'500 | 15'809.50 | 10.102 |
151'600 | 15'172.50 | 10.008 | 156'600 | 15'822.50 | 10.104 |
151'700 | 15'185.50 | 10.010 | 156'700 | 15'835.50 | 10.106 |
151'800 | 15'198.50 | 10.012 | 156'800 | 15'848.50 | 10.107 |
151'900 | 15'211.50 | 10.014 | 156'900 | 15'861.50 | 10.109 |
152'000 | 15'224.50 | 10.016 | 157'000 | 15'874.50 | 10.111 |
152'100 | 15'237.50 | 10.018 | 157'100 | 15'887.50 | 10.113 |
152'200 | 15'250.50 | 10.020 | 157'200 | 15'900.50 | 10.115 |
152'300 | 15'263.50 | 10.022 | 157'300 | 15'913.50 | 10.117 |
152'400 | 15'276.50 | 10.024 | 157'400 | 15'926.50 | 10.118 |
152'500 | 15'289.50 | 10.026 | 157'500 | 15'939.50 | 10.120 |
152'600 | 15'302.50 | 10.028 | 157'600 | 15'952.50 | 10.122 |
152'700 | 15'315.50 | 10.030 | 157'700 | 15'965.50 | 10.124 |
152'800 | 15'328.50 | 10.032 | 157'800 | 15'978.50 | 10.126 |
152'900 | 15'341.50 | 10.034 | 157'900 | 15'991.50 | 10.128 |
153'000 | 15'354.50 | 10.036 | 158'000 | 16'004.50 | 10.129 |
153'100 | 15'367.50 | 10.038 | 158'100 | 16'017.50 | 10.131 |
153'200 | 15'380.50 | 10.039 | 158'200 | 16'030.50 | 10.133 |
153'300 | 15'393.50 | 10.041 | 158'300 | 16'043.50 | 10.135 |
153'400 | 15'406.50 | 10.043 | 158'400 | 16'056.50 | 10.137 |
153'500 | 15'419.50 | 10.045 | 158'500 | 16'069.50 | 10.138 |
153'600 | 15'432.50 | 10.047 | 158'600 | 16'082.50 | 10.140 |
153'700 | 15'445.50 | 10.049 | 158'700 | 16'095.50 | 10.142 |
153'800 | 15'458.50 | 10.051 | 158'800 | 16'108.50 | 10.144 |
153'900 | 15'471.50 | 10.053 | 158'900 | 16'121.50 | 10.146 |
154'000 | 15'484.50 | 10.055 | 159'000 | 16'134.50 | 10.147 |
154'100 | 15'497.50 | 10.057 | 159'100 | 16'147.50 | 10.149 |
154'200 | 15'510.50 | 10.059 | 159'200 | 16'160.50 | 10.151 |
154'300 | 15'523.50 | 10.061 | 159'300 | 16'173.50 | 10.153 |
154'400 | 15'536.50 | 10.063 | 159'400 | 16'186.50 | 10.155 |
154'500 | 15'549.50 | 10.064 | 159'500 | 16'199.50 | 10.156 |
154'600 | 15'562.50 | 10.066 | 159'600 | 16'212.50 | 10.158 |
154'700 | 15'575.50 | 10.068 | 159'700 | 16'225.50 | 10.160 |
154'800 | 15'588.50 | 10.070 | 159'800 | 16'238.50 | 10.162 |
154'900 | 15'601.50 | 10.072 | 159'900 | 16'251.50 | 10.164 |
155'000 | 15'614.50 | 10.074 | 160'000 | 16'264.50 | 10.165 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
160'100 | 16'277.50 | 10.167 | 165'100 | 16'943.50 | 10.263 |
160'200 | 16'290.50 | 10.169 | 165'200 | 16'957.00 | 10.265 |
160'300 | 16'303.50 | 10.171 | 165'300 | 16'970.50 | 10.266 |
160'400 | 16'316.50 | 10.172 | 165'400 | 16'984.00 | 10.268 |
160'500 | 16'329.50 | 10.174 | 165'500 | 16'997.50 | 10.270 |
160'600 | 16'342.50 | 10.176 | 165'600 | 17'011.00 | 10.272 |
160'700 | 16'355.50 | 10.178 | 165'700 | 17'024.50 | 10.274 |
160'800 | 16'368.50 | 10.179 | 165'800 | 17'038.00 | 10.276 |
160'900 | 16'381.50 | 10.181 | 165'900 | 17'051.50 | 10.278 |
161'000 | 16'394.50 | 10.183 | 166'000 | 17'065.00 | 10.280 |
161'100 | 16'407.50 | 10.185 | 166'100 | 17'078.50 | 10.282 |
161'200 | 16'420.50 | 10.186 | 166'200 | 17'092.00 | 10.284 |
161'300 | 16'433.50 | 10.188 | 166'300 | 17'105.50 | 10.286 |
161'400 | 16'446.50 | 10.190 | 166'400 | 17'119.00 | 10.288 |
161'500 | 16'459.50 | 10.192 | 166'500 | 17'132.50 | 10.290 |
161'600 | 16'472.50 | 10.193 | 166'600 | 17'146.00 | 10.292 |
161'700 | 16'485.50 | 10.195 | 166'700 | 17'159.50 | 10.294 |
161'800 | 16'498.50 | 10.197 | 166'800 | 17'173.00 | 10.296 |
161'900 | 16'511.50 | 10.199 | 166'900 | 17'186.50 | 10.297 |
162'000 | 16'525.00 | 10.201 | 167'000 | 17'200.00 | 10.299 |
162'100 | 16'538.50 | 10.203 | 167'100 | 17'213.50 | 10.301 |
162'200 | 16'552.00 | 10.205 | 167'200 | 17'227.00 | 10.303 |
162'300 | 16'565.50 | 10.207 | 167'300 | 17'240.50 | 10.305 |
162'400 | 16'579.00 | 10.209 | 167'400 | 17'254.00 | 10.307 |
162'500 | 16'592.50 | 10.211 | 167'500 | 17'267.50 | 10.309 |
162'600 | 16'606.00 | 10.213 | 167'600 | 17'281.00 | 10.311 |
162'700 | 16'619.50 | 10.215 | 167'700 | 17'294.50 | 10.313 |
162'800 | 16'633.00 | 10.217 | 167'800 | 17'308.00 | 10.315 |
162'900 | 16'646.50 | 10.219 | 167'900 | 17'321.50 | 10.317 |
163'000 | 16'660.00 | 10.221 | 168'000 | 17'335.00 | 10.318 |
163'100 | 16'673.50 | 10.223 | 168'100 | 17'348.50 | 10.320 |
163'200 | 16'687.00 | 10.225 | 168'200 | 17'362.00 | 10.322 |
163'300 | 16'700.50 | 10.227 | 168'300 | 17'375.50 | 10.324 |
163'400 | 16'714.00 | 10.229 | 168'400 | 17'389.00 | 10.326 |
163'500 | 16'727.50 | 10.231 | 168'500 | 17'402.50 | 10.328 |
163'600 | 16'741.00 | 10.233 | 168'600 | 17'416.00 | 10.330 |
163'700 | 16'754.50 | 10.235 | 168'700 | 17'429.50 | 10.332 |
163'800 | 16'768.00 | 10.237 | 168'800 | 17'443.00 | 10.334 |
163'900 | 16'781.50 | 10.239 | 168'900 | 17'456.50 | 10.335 |
164'000 | 16'795.00 | 10.241 | 169'000 | 17'470.00 | 10.337 |
164'100 | 16'808.50 | 10.243 | 169'100 | 17'483.50 | 10.339 |
164'200 | 16'822.00 | 10.245 | 169'200 | 17'497.00 | 10.341 |
164'300 | 16'835.50 | 10.247 | 169'300 | 17'510.50 | 10.343 |
164'400 | 16'849.00 | 10.249 | 169'400 | 17'524.00 | 10.345 |
164'500 | 16'862.50 | 10.251 | 169'500 | 17'537.50 | 10.347 |
164'600 | 16'876.00 | 10.253 | 169'600 | 17'551.00 | 10.348 |
164'700 | 16'889.50 | 10.255 | 169'700 | 17'564.50 | 10.350 |
164'800 | 16'903.00 | 10.257 | 169'800 | 17'578.00 | 10.352 |
164'900 | 16'916.50 | 10.259 | 169'900 | 17'591.50 | 10.354 |
165'000 | 16'930.00 | 10.261 | 170'000 | 17'605.00 | 10.356 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
170'100 | 17'618.50 | 10.358 | 175'100 | 18'293.50 | 10.447 |
170'200 | 17'632.00 | 10.360 | 175'200 | 18'307.00 | 10.449 |
170'300 | 17'645.50 | 10.361 | 175'300 | 18'320.50 | 10.451 |
170'400 | 17'659.00 | 10.363 | 175'400 | 18'334.00 | 10.453 |
170'500 | 17'672.50 | 10.365 | 175'500 | 18'347.50 | 10.454 |
170'600 | 17'686.00 | 10.367 | 175'600 | 18'361.00 | 10.456 |
170'700 | 17'699.50 | 10.369 | 175'700 | 18'374.50 | 10.458 |
170'800 | 17'713.00 | 10.371 | 175'800 | 18'388.00 | 10.460 |
170'900 | 17'726.50 | 10.372 | 175'900 | 18'401.50 | 10.461 |
171'000 | 17'740.00 | 10.374 | 176'000 | 18'415.00 | 10.463 |
171'100 | 17'753.50 | 10.376 | 176'100 | 18'428.50 | 10.465 |
171'200 | 17'767.00 | 10.378 | 176'200 | 18'442.00 | 10.467 |
171'300 | 17'780.50 | 10.380 | 176'300 | 18'455.50 | 10.468 |
171'400 | 17'794.00 | 10.382 | 176'400 | 18'469.00 | 10.470 |
171'500 | 17'807.50 | 10.383 | 176'500 | 18'482.50 | 10.472 |
171'600 | 17'821.00 | 10.385 | 176'600 | 18'496.00 | 10.473 |
171'700 | 17'834.50 | 10.387 | 176'700 | 18'509.50 | 10.475 |
171'800 | 17'848.00 | 10.389 | 176'800 | 18'523.00 | 10.477 |
171'900 | 17'861.50 | 10.391 | 176'900 | 18'536.50 | 10.479 |
172'000 | 17'875.00 | 10.392 | 177'000 | 18'550.00 | 10.480 |
172'100 | 17'888.50 | 10.394 | 177'100 | 18'563.50 | 10.482 |
172'200 | 17'902.00 | 10.396 | 177'200 | 18'577.00 | 10.484 |
172'300 | 17'915.50 | 10.398 | 177'300 | 18'590.50 | 10.485 |
172'400 | 17'929.00 | 10.400 | 177'400 | 18'604.00 | 10.487 |
172'500 | 17'942.50 | 10.401 | 177'500 | 18'617.50 | 10.489 |
172'600 | 17'956.00 | 10.403 | 177'600 | 18'631.00 | 10.490 |
172'700 | 17'969.50 | 10.405 | 177'700 | 18'644.50 | 10.492 |
172'800 | 17'983.00 | 10.407 | 177'800 | 18'658.00 | 10.494 |
172'900 | 17'996.50 | 10.409 | 177'900 | 18'671.50 | 10.496 |
173'000 | 18'010.00 | 10.410 | 178'000 | 18'685.00 | 10.497 |
173'100 | 18'023.50 | 10.412 | 178'100 | 18'698.50 | 10.499 |
173'200 | 18'037.00 | 10.414 | 178'200 | 18'712.00 | 10.501 |
173'300 | 18'050.50 | 10.416 | 178'300 | 18'725.50 | 10.502 |
173'400 | 18'064.00 | 10.418 | 178'400 | 18'739.00 | 10.504 |
173'500 | 18'077.50 | 10.419 | 178'500 | 18'752.50 | 10.506 |
173'600 | 18'091.00 | 10.421 | 178'600 | 18'766.00 | 10.507 |
173'700 | 18'104.50 | 10.423 | 178'700 | 18'779.50 | 10.509 |
173'800 | 18'118.00 | 10.425 | 178'800 | 18'793.00 | 10.511 |
173'900 | 18'131.50 | 10.426 | 178'900 | 18'806.50 | 10.512 |
174'000 | 18'145.00 | 10.428 | 179'000 | 18'820.00 | 10.514 |
174'100 | 18'158.50 | 10.430 | 179'100 | 18'833.50 | 10.516 |
174'200 | 18'172.00 | 10.432 | 179'200 | 18'847.00 | 10.517 |
174'300 | 18'185.50 | 10.433 | 179'300 | 18'860.50 | 10.519 |
174'400 | 18'199.00 | 10.435 | 179'400 | 18'874.00 | 10.521 |
174'500 | 18'212.50 | 10.437 | 179'500 | 18'887.50 | 10.522 |
174'600 | 18'226.00 | 10.439 | 179'600 | 18'901.00 | 10.524 |
174'700 | 18'239.50 | 10.440 | 179'700 | 18'914.50 | 10.526 |
174'800 | 18'253.00 | 10.442 | 179'800 | 18'928.00 | 10.527 |
174'900 | 18'266.50 | 10.444 | 179'900 | 18'941.50 | 10.529 |
175'000 | 18'280.00 | 10.446 | 180'000 | 18'955.00 | 10.531 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
180'100 | 18'968.50 | 10.532 | 185'100 | 19'643.50 | 10.612 |
180'200 | 18'982.00 | 10.534 | 185'200 | 19'657.00 | 10.614 |
180'300 | 18'995.50 | 10.535 | 185'300 | 19'670.50 | 10.615 |
180'400 | 19'009.00 | 10.537 | 185'400 | 19'684.00 | 10.617 |
180'500 | 19'022.50 | 10.539 | 185'500 | 19'697.50 | 10.619 |
180'600 | 19'036.00 | 10.540 | 185'600 | 19'711.00 | 10.620 |
180'700 | 19'049.50 | 10.542 | 185'700 | 19'724.50 | 10.622 |
180'800 | 19'063.00 | 10.544 | 185'800 | 19'738.00 | 10.623 |
180'900 | 19'076.50 | 10.545 | 185'900 | 19'751.50 | 10.625 |
181'000 | 19'090.00 | 10.547 | 186'000 | 19'765.00 | 10.626 |
181'100 | 19'103.50 | 10.549 | 186'100 | 19'778.50 | 10.628 |
181'200 | 19'117.00 | 10.550 | 186'200 | 19'792.00 | 10.629 |
181'300 | 19'130.50 | 10.552 | 186'300 | 19'805.50 | 10.631 |
181'400 | 19'144.00 | 10.553 | 186'400 | 19'819.00 | 10.633 |
181'500 | 19'157.50 | 10.555 | 186'500 | 19'832.50 | 10.634 |
181'600 | 19'171.00 | 10.557 | 186'600 | 19'846.00 | 10.636 |
181'700 | 19'184.50 | 10.558 | 186'700 | 19'859.50 | 10.637 |
181'800 | 19'198.00 | 10.560 | 186'800 | 19'873.00 | 10.639 |
181'900 | 19'211.50 | 10.562 | 186'900 | 19'886.50 | 10.640 |
182'000 | 19'225.00 | 10.563 | 187'000 | 19'900.00 | 10.642 |
182'100 | 19'238.50 | 10.565 | 187'100 | 19'913.50 | 10.643 |
182'200 | 19'252.00 | 10.566 | 187'200 | 19'927.00 | 10.645 |
182'300 | 19'265.50 | 10.568 | 187'300 | 19'940.50 | 10.646 |
182'400 | 19'279.00 | 10.570 | 187'400 | 19'954.00 | 10.648 |
182'500 | 19'292.50 | 10.571 | 187'500 | 19'967.50 | 10.649 |
182'600 | 19'306.00 | 10.573 | 187'600 | 19'981.00 | 10.651 |
182'700 | 19'319.50 | 10.574 | 187'700 | 19'994.50 | 10.652 |
182'800 | 19'333.00 | 10.576 | 187'800 | 20'008.00 | 10.654 |
182'900 | 19'346.50 | 10.578 | 187'900 | 20'021.50 | 10.655 |
183'000 | 19'360.00 | 10.579 | 188'000 | 20'035.00 | 10.657 |
183'100 | 19'373.50 | 10.581 | 188'100 | 20'048.50 | 10.658 |
183'200 | 19'387.00 | 10.582 | 188'200 | 20'062.00 | 10.660 |
183'300 | 19'400.50 | 10.584 | 188'300 | 20'075.50 | 10.661 |
183'400 | 19'414.00 | 10.586 | 188'400 | 20'089.00 | 10.663 |
183'500 | 19'427.50 | 10.587 | 188'500 | 20'102.50 | 10.664 |
183'600 | 19'441.00 | 10.589 | 188'600 | 20'116.00 | 10.666 |
183'700 | 19'454.50 | 10.590 | 188'700 | 20'129.50 | 10.667 |
183'800 | 19'468.00 | 10.592 | 188'800 | 20'143.00 | 10.669 |
183'900 | 19'481.50 | 10.594 | 188'900 | 20'156.50 | 10.670 |
184'000 | 19'495.00 | 10.595 | 189'000 | 20'170.00 | 10.672 |
184'100 | 19'508.50 | 10.597 | 189'100 | 20'183.50 | 10.673 |
184'200 | 19'522.00 | 10.598 | 189'200 | 20'197.00 | 10.675 |
184'300 | 19'535.50 | 10.600 | 189'300 | 20'210.50 | 10.676 |
184'400 | 19'549.00 | 10.601 | 189'400 | 20'224.00 | 10.678 |
184'500 | 19'562.50 | 10.603 | 189'500 | 20'237.50 | 10.679 |
184'600 | 19'576.00 | 10.605 | 189'600 | 20'251.00 | 10.681 |
184'700 | 19'589.50 | 10.606 | 189'700 | 20'264.50 | 10.682 |
184'800 | 19'603.00 | 10.608 | 189'800 | 20'278.00 | 10.684 |
184'900 | 19'616.50 | 10.609 | 189'900 | 20'291.50 | 10.685 |
185'000 | 19'630.00 | 10.611 | 190'000 | 20'305.00 | 10.687 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
190'100 | 20'318.50 | 10.688 | 195'100 | 21'007.50 | 10.768 |
190'200 | 20'332.00 | 10.690 | 195'200 | 21'021.50 | 10.769 |
190'300 | 20'345.50 | 10.691 | 195'300 | 21'035.50 | 10.771 |
190'400 | 20'359.00 | 10.693 | 195'400 | 21'049.50 | 10.773 |
190'500 | 20'372.50 | 10.694 | 195'500 | 21'063.50 | 10.774 |
190'600 | 20'386.00 | 10.696 | 195'600 | 21'077.50 | 10.776 |
190'700 | 20'399.50 | 10.697 | 195'700 | 21'091.50 | 10.777 |
190'800 | 20'413.00 | 10.699 | 195'800 | 21'105.50 | 10.779 |
190'900 | 20'426.50 | 10.700 | 195'900 | 21'119.50 | 10.781 |
191'000 | 20'440.00 | 10.702 | 196'000 | 21'133.50 | 10.782 |
191'100 | 20'453.50 | 10.703 | 196'100 | 21'147.50 | 10.784 |
191'200 | 20'467.00 | 10.704 | 196'200 | 21'161.50 | 10.786 |
191'300 | 20'480.50 | 10.706 | 196'300 | 21'175.50 | 10.787 |
191'400 | 20'494.00 | 10.707 | 196'400 | 21'189.50 | 10.789 |
191'500 | 20'507.50 | 10.709 | 196'500 | 21'203.50 | 10.791 |
191'600 | 20'521.00 | 10.710 | 196'600 | 21'217.50 | 10.792 |
191'700 | 20'534.50 | 10.712 | 196'700 | 21'231.50 | 10.794 |
191'800 | 20'548.00 | 10.713 | 196'800 | 21'245.50 | 10.795 |
191'900 | 20'561.50 | 10.715 | 196'900 | 21'259.50 | 10.797 |
192'000 | 20'575.00 | 10.716 | 197'000 | 21'273.50 | 10.799 |
192'100 | 20'588.50 | 10.718 | 197'100 | 21'287.50 | 10.800 |
192'200 | 20'602.00 | 10.719 | 197'200 | 21'301.50 | 10.802 |
192'300 | 20'615.50 | 10.720 | 197'300 | 21'315.50 | 10.804 |
192'400 | 20'629.50 | 10.722 | 197'400 | 21'329.50 | 10.805 |
192'500 | 20'643.50 | 10.724 | 197'500 | 21'343.50 | 10.807 |
192'600 | 20'657.50 | 10.726 | 197'600 | 21'357.50 | 10.808 |
192'700 | 20'671.50 | 10.727 | 197'700 | 21'371.50 | 10.810 |
192'800 | 20'685.50 | 10.729 | 197'800 | 21'385.50 | 10.812 |
192'900 | 20'699.50 | 10.731 | 197'900 | 21'399.50 | 10.813 |
193'000 | 20'713.50 | 10.732 | 198'000 | 21'413.50 | 10.815 |
193'100 | 20'727.50 | 10.734 | 198'100 | 21'427.50 | 10.817 |
193'200 | 20'741.50 | 10.736 | 198'200 | 21'441.50 | 10.818 |
193'300 | 20'755.50 | 10.737 | 198'300 | 21'455.50 | 10.820 |
193'400 | 20'769.50 | 10.739 | 198'400 | 21'469.50 | 10.821 |
193'500 | 20'783.50 | 10.741 | 198'500 | 21'483.50 | 10.823 |
193'600 | 20'797.50 | 10.743 | 198'600 | 21'497.50 | 10.825 |
193'700 | 20'811.50 | 10.744 | 198'700 | 21'511.50 | 10.826 |
193'800 | 20'825.50 | 10.746 | 198'800 | 21'525.50 | 10.828 |
193'900 | 20'839.50 | 10.748 | 198'900 | 21'539.50 | 10.829 |
194'000 | 20'853.50 | 10.749 | 199'000 | 21'553.50 | 10.831 |
194'100 | 20'867.50 | 10.751 | 199'100 | 21'567.50 | 10.832 |
194'200 | 20'881.50 | 10.753 | 199'200 | 21'581.50 | 10.834 |
194'300 | 20'895.50 | 10.754 | 199'300 | 21'595.50 | 10.836 |
194'400 | 20'909.50 | 10.756 | 199'400 | 21'609.50 | 10.837 |
194'500 | 20'923.50 | 10.758 | 199'500 | 21'623.50 | 10.839 |
194'600 | 20'937.50 | 10.759 | 199'600 | 21'637.50 | 10.840 |
194'700 | 20'951.50 | 10.761 | 199'700 | 21'651.50 | 10.842 |
194'800 | 20'965.50 | 10.763 | 199'800 | 21'665.50 | 10.844 |
194'900 | 20'979.50 | 10.764 | 199'900 | 21'679.50 | 10.845 |
195'000 | 20'993.50 | 10.766 | 200'000 | 21'693.50 | 10.847 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
200'100 | 21'707.50 | 10.848 | 205'100 | 22'407.50 | 10.925 |
200'200 | 21'721.50 | 10.850 | 205'200 | 22'421.50 | 10.927 |
200'300 | 21'735.50 | 10.851 | 205'300 | 22'435.50 | 10.928 |
200'400 | 21'749.50 | 10.853 | 205'400 | 22'449.50 | 10.930 |
200'500 | 21'763.50 | 10.855 | 205'500 | 22'463.50 | 10.931 |
200'600 | 21'777.50 | 10.856 | 205'600 | 22'477.50 | 10.933 |
200'700 | 21'791.50 | 10.858 | 205'700 | 22'491.50 | 10.934 |
200'800 | 21'805.50 | 10.859 | 205'800 | 22'505.50 | 10.936 |
200'900 | 21'819.50 | 10.861 | 205'900 | 22'519.50 | 10.937 |
201'000 | 21'833.50 | 10.862 | 206'000 | 22'533.50 | 10.939 |
201'100 | 21'847.50 | 10.864 | 206'100 | 22'547.50 | 10.940 |
201'200 | 21'861.50 | 10.866 | 206'200 | 22'561.50 | 10.942 |
201'300 | 21'875.50 | 10.867 | 206'300 | 22'575.50 | 10.943 |
201'400 | 21'889.50 | 10.869 | 206'400 | 22'589.50 | 10.945 |
201'500 | 21'903.50 | 10.870 | 206'500 | 22'603.50 | 10.946 |
201'600 | 21'917.50 | 10.872 | 206'600 | 22'617.50 | 10.947 |
201'700 | 21'931.50 | 10.873 | 206'700 | 22'631.50 | 10.949 |
201'800 | 21'945.50 | 10.875 | 206'800 | 22'645.50 | 10.950 |
201'900 | 21'959.50 | 10.876 | 206'900 | 22'659.50 | 10.952 |
202'000 | 21'973.50 | 10.878 | 207'000 | 22'673.50 | 10.953 |
202'100 | 21'987.50 | 10.880 | 207'100 | 22'687.50 | 10.955 |
202'200 | 22'001.50 | 10.881 | 207'200 | 22'701.50 | 10.956 |
202'300 | 22'015.50 | 10.883 | 207'300 | 22'715.50 | 10.958 |
202'400 | 22'029.50 | 10.884 | 207'400 | 22'729.50 | 10.959 |
202'500 | 22'043.50 | 10.886 | 207'500 | 22'743.50 | 10.961 |
202'600 | 22'057.50 | 10.887 | 207'600 | 22'757.50 | 10.962 |
202'700 | 22'071.50 | 10.889 | 207'700 | 22'771.50 | 10.964 |
202'800 | 22'085.50 | 10.890 | 207'800 | 22'785.50 | 10.965 |
202'900 | 22'099.50 | 10.892 | 207'900 | 22'799.50 | 10.967 |
203'000 | 22'113.50 | 10.893 | 208'000 | 22'813.50 | 10.968 |
203'100 | 22'127.50 | 10.895 | 208'100 | 22'827.50 | 10.969 |
203'200 | 22'141.50 | 10.896 | 208'200 | 22'841.50 | 10.971 |
203'300 | 22'155.50 | 10.898 | 208'300 | 22'855.50 | 10.972 |
203'400 | 22'169.50 | 10.899 | 208'400 | 22'869.50 | 10.974 |
203'500 | 22'183.50 | 10.901 | 208'500 | 22'883.50 | 10.975 |
203'600 | 22'197.50 | 10.903 | 208'600 | 22'897.50 | 10.977 |
203'700 | 22'211.50 | 10.904 | 208'700 | 22'911.50 | 10.978 |
203'800 | 22'225.50 | 10.906 | 208'800 | 22'925.50 | 10.980 |
203'900 | 22'239.50 | 10.907 | 208'900 | 22'939.50 | 10.981 |
204'000 | 22'253.50 | 10.909 | 209'000 | 22'953.50 | 10.983 |
204'100 | 22'267.50 | 10.910 | 209'100 | 22'967.50 | 10.984 |
204'200 | 22'281.50 | 10.912 | 209'200 | 22'981.50 | 10.985 |
204'300 | 22'295.50 | 10.913 | 209'300 | 22'995.50 | 10.987 |
204'400 | 22'309.50 | 10.915 | 209'400 | 23'009.50 | 10.988 |
204'500 | 22'323.50 | 10.916 | 209'500 | 23'023.50 | 10.990 |
204'600 | 22'337.50 | 10.918 | 209'600 | 23'037.50 | 10.991 |
204'700 | 22'351.50 | 10.919 | 209'700 | 23'051.50 | 10.993 |
204'800 | 22'365.50 | 10.921 | 209'800 | 23'065.50 | 10.994 |
204'900 | 22'379.50 | 10.922 | 209'900 | 23'079.50 | 10.995 |
205'000 | 22'393.50 | 10.924 | 210'000 | 23'093.50 | 10.997 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
210'100 | 23'107.50 | 10.998 | 215'100 | 23'807.50 | 11.068 |
210'200 | 23'121.50 | 11.000 | 215'200 | 23'821.50 | 11.069 |
210'300 | 23'135.50 | 11.001 | 215'300 | 23'835.50 | 11.071 |
210'400 | 23'149.50 | 11.003 | 215'400 | 23'849.50 | 11.072 |
210'500 | 23'163.50 | 11.004 | 215'500 | 23'863.50 | 11.074 |
210'600 | 23'177.50 | 11.005 | 215'600 | 23'877.50 | 11.075 |
210'700 | 23'191.50 | 11.007 | 215'700 | 23'891.50 | 11.076 |
210'800 | 23'205.50 | 11.008 | 215'800 | 23'905.50 | 11.078 |
210'900 | 23'219.50 | 11.010 | 215'900 | 23'919.50 | 11.079 |
211'000 | 23'233.50 | 11.011 | 216'000 | 23'933.50 | 11.080 |
211'100 | 23'247.50 | 11.013 | 216'100 | 23'947.50 | 11.082 |
211'200 | 23'261.50 | 11.014 | 216'200 | 23'961.50 | 11.083 |
211'300 | 23'275.50 | 11.015 | 216'300 | 23'975.50 | 11.084 |
211'400 | 23'289.50 | 11.017 | 216'400 | 23'989.50 | 11.086 |
211'500 | 23'303.50 | 11.018 | 216'500 | 24'003.50 | 11.087 |
211'600 | 23'317.50 | 11.020 | 216'600 | 24'017.50 | 11.088 |
211'700 | 23'331.50 | 11.021 | 216'700 | 24'031.50 | 11.090 |
211'800 | 23'345.50 | 11.022 | 216'800 | 24'045.50 | 11.091 |
211'900 | 23'359.50 | 11.024 | 216'900 | 24'059.50 | 11.092 |
212'000 | 23'373.50 | 11.025 | 217'000 | 24'073.50 | 11.094 |
212'100 | 23'387.50 | 11.027 | 217'100 | 24'087.50 | 11.095 |
212'200 | 23'401.50 | 11.028 | 217'200 | 24'101.50 | 11.096 |
212'300 | 23'415.50 | 11.029 | 217'300 | 24'115.50 | 11.098 |
212'400 | 23'429.50 | 11.031 | 217'400 | 24'129.50 | 11.099 |
212'500 | 23'443.50 | 11.032 | 217'500 | 24'143.50 | 11.100 |
212'600 | 23'457.50 | 11.034 | 217'600 | 24'157.50 | 11.102 |
212'700 | 23'471.50 | 11.035 | 217'700 | 24'171.50 | 11.103 |
212'800 | 23'485.50 | 11.036 | 217'800 | 24'185.50 | 11.104 |
212'900 | 23'499.50 | 11.038 | 217'900 | 24'199.50 | 11.106 |
213'000 | 23'513.50 | 11.039 | 218'000 | 24'213.50 | 11.107 |
213'100 | 23'527.50 | 11.041 | 218'100 | 24'227.50 | 11.108 |
213'200 | 23'541.50 | 11.042 | 218'200 | 24'241.50 | 11.110 |
213'300 | 23'555.50 | 11.043 | 218'300 | 24'255.50 | 11.111 |
213'400 | 23'569.50 | 11.045 | 218'400 | 24'269.50 | 11.112 |
213'500 | 23'583.50 | 11.046 | 218'500 | 24'283.50 | 11.114 |
213'600 | 23'597.50 | 11.048 | 218'600 | 24'297.50 | 11.115 |
213'700 | 23'611.50 | 11.049 | 218'700 | 24'311.50 | 11.116 |
213'800 | 23'625.50 | 11.050 | 218'800 | 24'325.50 | 11.118 |
213'900 | 23'639.50 | 11.052 | 218'900 | 24'339.50 | 11.119 |
214'000 | 23'653.50 | 11.053 | 219'000 | 24'353.50 | 11.120 |
214'100 | 23'667.50 | 11.054 | 219'100 | 24'367.50 | 11.122 |
214'200 | 23'681.50 | 11.056 | 219'200 | 24'381.50 | 11.123 |
214'300 | 23'695.50 | 11.057 | 219'300 | 24'395.50 | 11.124 |
214'400 | 23'709.50 | 11.059 | 219'400 | 24'409.50 | 11.126 |
214'500 | 23'723.50 | 11.060 | 219'500 | 24'423.50 | 11.127 |
214'600 | 23'737.50 | 11.061 | 219'600 | 24'437.50 | 11.128 |
214'700 | 23'751.50 | 11.063 | 219'700 | 24'451.50 | 11.129 |
214'800 | 23'765.50 | 11.064 | 219'800 | 24'465.50 | 11.131 |
214'900 | 23'779.50 | 11.065 | 219'900 | 24'479.50 | 11.132 |
215'000 | 23'793.50 | 11.067 | 220'000 | 24'493.50 | 11.133 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
220'100 | 24'507.50 | 11.135 | 225'100 | 25'219.00 | 11.203 |
220'200 | 24'521.50 | 11.136 | 225'200 | 25'233.50 | 11.205 |
220'300 | 24'535.50 | 11.137 | 225'300 | 25'248.00 | 11.206 |
220'400 | 24'549.50 | 11.139 | 225'400 | 25'262.50 | 11.208 |
220'500 | 24'563.50 | 11.140 | 225'500 | 25'277.00 | 11.209 |
220'600 | 24'577.50 | 11.141 | 225'600 | 25'291.50 | 11.211 |
220'700 | 24'591.50 | 11.143 | 225'700 | 25'306.00 | 11.212 |
220'800 | 24'605.50 | 11.144 | 225'800 | 25'320.50 | 11.214 |
220'900 | 24'619.50 | 11.145 | 225'900 | 25'335.00 | 11.215 |
221'000 | 24'633.50 | 11.146 | 226'000 | 25'349.50 | 11.217 |
221'100 | 24'647.50 | 11.148 | 226'100 | 25'364.00 | 11.218 |
221'200 | 24'661.50 | 11.149 | 226'200 | 25'378.50 | 11.219 |
221'300 | 24'675.50 | 11.150 | 226'300 | 25'393.00 | 11.221 |
221'400 | 24'689.50 | 11.152 | 226'400 | 25'407.50 | 11.222 |
221'500 | 24'703.50 | 11.153 | 226'500 | 25'422.00 | 11.224 |
221'600 | 24'717.50 | 11.154 | 226'600 | 25'436.50 | 11.225 |
221'700 | 24'731.50 | 11.155 | 226'700 | 25'451.00 | 11.227 |
221'800 | 24'745.50 | 11.157 | 226'800 | 25'465.50 | 11.228 |
221'900 | 24'759.50 | 11.158 | 226'900 | 25'480.00 | 11.230 |
222'000 | 24'773.50 | 11.159 | 227'000 | 25'494.50 | 11.231 |
222'100 | 24'787.50 | 11.161 | 227'100 | 25'509.00 | 11.232 |
222'200 | 24'801.50 | 11.162 | 227'200 | 25'523.50 | 11.234 |
222'300 | 24'815.50 | 11.163 | 227'300 | 25'538.00 | 11.235 |
222'400 | 24'829.50 | 11.164 | 227'400 | 25'552.50 | 11.237 |
222'500 | 24'843.50 | 11.166 | 227'500 | 25'567.00 | 11.238 |
222'600 | 24'857.50 | 11.167 | 227'600 | 25'581.50 | 11.240 |
222'700 | 24'871.50 | 11.168 | 227'700 | 25'596.00 | 11.241 |
222'800 | 24'885.50 | 11.169 | 227'800 | 25'610.50 | 11.243 |
222'900 | 24'900.00 | 11.171 | 227'900 | 25'625.00 | 11.244 |
223'000 | 24'914.50 | 11.172 | 228'000 | 25'639.50 | 11.245 |
223'100 | 24'929.00 | 11.174 | 228'100 | 25'654.00 | 11.247 |
223'200 | 24'943.50 | 11.175 | 228'200 | 25'668.50 | 11.248 |
223'300 | 24'958.00 | 11.177 | 228'300 | 25'683.00 | 11.250 |
223'400 | 24'972.50 | 11.178 | 228'400 | 25'697.50 | 11.251 |
223'500 | 24'987.00 | 11.180 | 228'500 | 25'712.00 | 11.253 |
223'600 | 25'001.50 | 11.181 | 228'600 | 25'726.50 | 11.254 |
223'700 | 25'016.00 | 11.183 | 228'700 | 25'741.00 | 11.255 |
223'800 | 25'030.50 | 11.184 | 228'800 | 25'755.50 | 11.257 |
223'900 | 25'045.00 | 11.186 | 228'900 | 25'770.00 | 11.258 |
224'000 | 25'059.50 | 11.187 | 229'000 | 25'784.50 | 11.260 |
224'100 | 25'074.00 | 11.189 | 229'100 | 25'799.00 | 11.261 |
224'200 | 25'088.50 | 11.190 | 229'200 | 25'813.50 | 11.262 |
224'300 | 25'103.00 | 11.192 | 229'300 | 25'828.00 | 11.264 |
224'400 | 25'117.50 | 11.193 | 229'400 | 25'842.50 | 11.265 |
224'500 | 25'132.00 | 11.195 | 229'500 | 25'857.00 | 11.267 |
224'600 | 25'146.50 | 11.196 | 229'600 | 25'871.50 | 11.268 |
224'700 | 25'161.00 | 11.198 | 229'700 | 25'886.00 | 11.269 |
224'800 | 25'175.50 | 11.199 | 229'800 | 25'900.50 | 11.271 |
224'900 | 25'190.00 | 11.201 | 229'900 | 25'915.00 | 11.272 |
225'000 | 25'204.50 | 11.202 | 230'000 | 25'929.50 | 11.274 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
230'100 | 25'944.00 | 11.275 | 235'100 | 26'669.00 | 11.344 |
230'200 | 25'958.50 | 11.276 | 235'200 | 26'683.50 | 11.345 |
230'300 | 25'973.00 | 11.278 | 235'300 | 26'698.00 | 11.346 |
230'400 | 25'987.50 | 11.279 | 235'400 | 26'712.50 | 11.348 |
230'500 | 26'002.00 | 11.281 | 235'500 | 26'727.00 | 11.349 |
230'600 | 26'016.50 | 11.282 | 235'600 | 26'741.50 | 11.350 |
230'700 | 26'031.00 | 11.283 | 235'700 | 26'756.00 | 11.352 |
230'800 | 26'045.50 | 11.285 | 235'800 | 26'770.50 | 11.353 |
230'900 | 26'060.00 | 11.286 | 235'900 | 26'785.00 | 11.354 |
231'000 | 26'074.50 | 11.288 | 236'000 | 26'799.50 | 11.356 |
231'100 | 26'089.00 | 11.289 | 236'100 | 26'814.00 | 11.357 |
231'200 | 26'103.50 | 11.290 | 236'200 | 26'828.50 | 11.358 |
231'300 | 26'118.00 | 11.292 | 236'300 | 26'843.00 | 11.360 |
231'400 | 26'132.50 | 11.293 | 236'400 | 26'857.50 | 11.361 |
231'500 | 26'147.00 | 11.295 | 236'500 | 26'872.00 | 11.362 |
231'600 | 26'161.50 | 11.296 | 236'600 | 26'886.50 | 11.364 |
231'700 | 26'176.00 | 11.297 | 236'700 | 26'901.00 | 11.365 |
231'800 | 26'190.50 | 11.299 | 236'800 | 26'915.50 | 11.366 |
231'900 | 26'205.00 | 11.300 | 236'900 | 26'930.00 | 11.368 |
232'000 | 26'219.50 | 11.302 | 237'000 | 26'944.50 | 11.369 |
232'100 | 26'234.00 | 11.303 | 237'100 | 26'959.00 | 11.370 |
232'200 | 26'248.50 | 11.304 | 237'200 | 26'973.50 | 11.372 |
232'300 | 26'263.00 | 11.306 | 237'300 | 26'988.00 | 11.373 |
232'400 | 26'277.50 | 11.307 | 237'400 | 27'002.50 | 11.374 |
232'500 | 26'292.00 | 11.308 | 237'500 | 27'017.00 | 11.376 |
232'600 | 26'306.50 | 11.310 | 237'600 | 27'031.50 | 11.377 |
232'700 | 26'321.00 | 11.311 | 237'700 | 27'046.00 | 11.378 |
232'800 | 26'335.50 | 11.313 | 237'800 | 27'060.50 | 11.380 |
232'900 | 26'350.00 | 11.314 | 237'900 | 27'075.00 | 11.381 |
233'000 | 26'364.50 | 11.315 | 238'000 | 27'089.50 | 11.382 |
233'100 | 26'379.00 | 11.317 | 238'100 | 27'104.00 | 11.383 |
233'200 | 26'393.50 | 11.318 | 238'200 | 27'118.50 | 11.385 |
233'300 | 26'408.00 | 11.319 | 238'300 | 27'133.00 | 11.386 |
233'400 | 26'422.50 | 11.321 | 238'400 | 27'147.50 | 11.387 |
233'500 | 26'437.00 | 11.322 | 238'500 | 27'162.00 | 11.389 |
233'600 | 26'451.50 | 11.323 | 238'600 | 27'176.50 | 11.390 |
233'700 | 26'466.00 | 11.325 | 238'700 | 27'191.00 | 11.391 |
233'800 | 26'480.50 | 11.326 | 238'800 | 27'205.50 | 11.393 |
233'900 | 26'495.00 | 11.327 | 238'900 | 27'220.00 | 11.394 |
234'000 | 26'509.50 | 11.329 | 239'000 | 27'234.50 | 11.395 |
234'100 | 26'524.00 | 11.330 | 239'100 | 27'249.00 | 11.396 |
234'200 | 26'538.50 | 11.332 | 239'200 | 27'263.50 | 11.398 |
234'300 | 26'553.00 | 11.333 | 239'300 | 27'278.00 | 11.399 |
234'400 | 26'567.50 | 11.334 | 239'400 | 27'292.50 | 11.400 |
234'500 | 26'582.00 | 11.336 | 239'500 | 27'307.00 | 11.402 |
234'600 | 26'596.50 | 11.337 | 239'600 | 27'321.50 | 11.403 |
234'700 | 26'611.00 | 11.338 | 239'700 | 27'336.00 | 11.404 |
234'800 | 26'625.50 | 11.340 | 239'800 | 27'350.50 | 11.406 |
234'900 | 26'640.00 | 11.341 | 239'900 | 27'365.00 | 11.407 |
235'000 | 26'654.50 | 11.342 | 240'000 | 27'379.50 | 11.408 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
240'100 | 27'394.00 | 11.409 | 245'100 | 28'119.00 | 11.472 |
240'200 | 27'408.50 | 11.411 | 245'200 | 28'133.50 | 11.474 |
240'300 | 27'423.00 | 11.412 | 245'300 | 28'148.00 | 11.475 |
240'400 | 27'437.50 | 11.413 | 245'400 | 28'162.50 | 11.476 |
240'500 | 27'452.00 | 11.415 | 245'500 | 28'177.00 | 11.477 |
240'600 | 27'466.50 | 11.416 | 245'600 | 28'191.50 | 11.479 |
240'700 | 27'481.00 | 11.417 | 245'700 | 28'206.00 | 11.480 |
240'800 | 27'495.50 | 11.418 | 245'800 | 28'220.50 | 11.481 |
240'900 | 27'510.00 | 11.420 | 245'900 | 28'235.00 | 11.482 |
241'000 | 27'524.50 | 11.421 | 246'000 | 28'249.50 | 11.484 |
241'100 | 27'539.00 | 11.422 | 246'100 | 28'264.00 | 11.485 |
241'200 | 27'553.50 | 11.424 | 246'200 | 28'278.50 | 11.486 |
241'300 | 27'568.00 | 11.425 | 246'300 | 28'293.00 | 11.487 |
241'400 | 27'582.50 | 11.426 | 246'400 | 28'307.50 | 11.488 |
241'500 | 27'597.00 | 11.427 | 246'500 | 28'322.00 | 11.490 |
241'600 | 27'611.50 | 11.429 | 246'600 | 28'336.50 | 11.491 |
241'700 | 27'626.00 | 11.430 | 246'700 | 28'351.00 | 11.492 |
241'800 | 27'640.50 | 11.431 | 246'800 | 28'365.50 | 11.493 |
241'900 | 27'655.00 | 11.432 | 246'900 | 28'380.00 | 11.495 |
242'000 | 27'669.50 | 11.434 | 247'000 | 28'394.50 | 11.496 |
242'100 | 27'684.00 | 11.435 | 247'100 | 28'409.00 | 11.497 |
242'200 | 27'698.50 | 11.436 | 247'200 | 28'423.50 | 11.498 |
242'300 | 27'713.00 | 11.437 | 247'300 | 28'438.00 | 11.499 |
242'400 | 27'727.50 | 11.439 | 247'400 | 28'452.50 | 11.501 |
242'500 | 27'742.00 | 11.440 | 247'500 | 28'467.00 | 11.502 |
242'600 | 27'756.50 | 11.441 | 247'600 | 28'481.50 | 11.503 |
242'700 | 27'771.00 | 11.443 | 247'700 | 28'496.00 | 11.504 |
242'800 | 27'785.50 | 11.444 | 247'800 | 28'510.50 | 11.505 |
242'900 | 27'800.00 | 11.445 | 247'900 | 28'525.00 | 11.507 |
243'000 | 27'814.50 | 11.446 | 248'000 | 28'539.50 | 11.508 |
243'100 | 27'829.00 | 11.448 | 248'100 | 28'554.00 | 11.509 |
243'200 | 27'843.50 | 11.449 | 248'200 | 28'568.50 | 11.510 |
243'300 | 27'858.00 | 11.450 | 248'300 | 28'583.00 | 11.511 |
243'400 | 27'872.50 | 11.451 | 248'400 | 28'597.50 | 11.513 |
243'500 | 27'887.00 | 11.453 | 248'500 | 28'612.00 | 11.514 |
243'600 | 27'901.50 | 11.454 | 248'600 | 28'626.50 | 11.515 |
243'700 | 27'916.00 | 11.455 | 248'700 | 28'641.00 | 11.516 |
243'800 | 27'930.50 | 11.456 | 248'800 | 28'655.50 | 11.517 |
243'900 | 27'945.00 | 11.458 | 248'900 | 28'670.00 | 11.519 |
244'000 | 27'959.50 | 11.459 | 249'000 | 28'684.50 | 11.520 |
244'100 | 27'974.00 | 11.460 | 249'100 | 28'699.00 | 11.521 |
244'200 | 27'988.50 | 11.461 | 249'200 | 28'713.50 | 11.522 |
244'300 | 28'003.00 | 11.463 | 249'300 | 28'728.00 | 11.523 |
244'400 | 28'017.50 | 11.464 | 249'400 | 28'742.50 | 11.525 |
244'500 | 28'032.00 | 11.465 | 249'500 | 28'757.00 | 11.526 |
244'600 | 28'046.50 | 11.466 | 249'600 | 28'771.50 | 11.527 |
244'700 | 28'061.00 | 11.468 | 249'700 | 28'786.00 | 11.528 |
244'800 | 28'075.50 | 11.469 | 249'800 | 28'800.50 | 11.529 |
244'900 | 28'090.00 | 11.470 | 249'900 | 28'815.00 | 11.531 |
245'000 | 28'104.50 | 11.471 | 250'000 | 28'829.50 | 11.532 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
250'100 | 28'844.00 | 11.533 | 255'100 | 29'569.00 | 11.591 |
250'200 | 28'858.50 | 11.534 | 255'200 | 29'583.50 | 11.592 |
250'300 | 28'873.00 | 11.535 | 255'300 | 29'598.00 | 11.593 |
250'400 | 28'887.50 | 11.537 | 255'400 | 29'612.50 | 11.595 |
250'500 | 28'902.00 | 11.538 | 255'500 | 29'627.00 | 11.596 |
250'600 | 28'916.50 | 11.539 | 255'600 | 29'641.50 | 11.597 |
250'700 | 28'931.00 | 11.540 | 255'700 | 29'656.00 | 11.598 |
250'800 | 28'945.50 | 11.541 | 255'800 | 29'670.50 | 11.599 |
250'900 | 28'960.00 | 11.542 | 255'900 | 29'685.50 | 11.600 |
251'000 | 28'974.50 | 11.544 | 256'000 | 29'700.50 | 11.602 |
251'100 | 28'989.00 | 11.545 | 256'100 | 29'715.50 | 11.603 |
251'200 | 29'003.50 | 11.546 | 256'200 | 29'730.50 | 11.604 |
251'300 | 29'018.00 | 11.547 | 256'300 | 29'745.50 | 11.606 |
251'400 | 29'032.50 | 11.548 | 256'400 | 29'760.50 | 11.607 |
251'500 | 29'047.00 | 11.550 | 256'500 | 29'775.50 | 11.608 |
251'600 | 29'061.50 | 11.551 | 256'600 | 29'790.50 | 11.610 |
251'700 | 29'076.00 | 11.552 | 256'700 | 29'805.50 | 11.611 |
251'800 | 29'090.50 | 11.553 | 256'800 | 29'820.50 | 11.612 |
251'900 | 29'105.00 | 11.554 | 256'900 | 29'835.50 | 11.614 |
252'000 | 29'119.50 | 11.555 | 257'000 | 29'850.50 | 11.615 |
252'100 | 29'134.00 | 11.557 | 257'100 | 29'865.50 | 11.616 |
252'200 | 29'148.50 | 11.558 | 257'200 | 29'880.50 | 11.618 |
252'300 | 29'163.00 | 11.559 | 257'300 | 29'895.50 | 11.619 |
252'400 | 29'177.50 | 11.560 | 257'400 | 29'910.50 | 11.620 |
252'500 | 29'192.00 | 11.561 | 257'500 | 29'925.50 | 11.622 |
252'600 | 29'206.50 | 11.562 | 257'600 | 29'940.50 | 11.623 |
252'700 | 29'221.00 | 11.564 | 257'700 | 29'955.50 | 11.624 |
252'800 | 29'235.50 | 11.565 | 257'800 | 29'970.50 | 11.625 |
252'900 | 29'250.00 | 11.566 | 257'900 | 29'985.50 | 11.627 |
253'000 | 29'264.50 | 11.567 | 258'000 | 30'000.50 | 11.628 |
253'100 | 29'279.00 | 11.568 | 258'100 | 30'015.50 | 11.629 |
253'200 | 29'293.50 | 11.569 | 258'200 | 30'030.50 | 11.631 |
253'300 | 29'308.00 | 11.570 | 258'300 | 30'045.50 | 11.632 |
253'400 | 29'322.50 | 11.572 | 258'400 | 30'060.50 | 11.633 |
253'500 | 29'337.00 | 11.573 | 258'500 | 30'075.50 | 11.635 |
253'600 | 29'351.50 | 11.574 | 258'600 | 30'090.50 | 11.636 |
253'700 | 29'366.00 | 11.575 | 258'700 | 30'105.50 | 11.637 |
253'800 | 29'380.50 | 11.576 | 258'800 | 30'120.50 | 11.639 |
253'900 | 29'395.00 | 11.577 | 258'900 | 30'135.50 | 11.640 |
254'000 | 29'409.50 | 11.579 | 259'000 | 30'150.50 | 11.641 |
254'100 | 29'424.00 | 11.580 | 259'100 | 30'165.50 | 11.642 |
254'200 | 29'438.50 | 11.581 | 259'200 | 30'180.50 | 11.644 |
254'300 | 29'453.00 | 11.582 | 259'300 | 30'195.50 | 11.645 |
254'400 | 29'467.50 | 11.583 | 259'400 | 30'210.50 | 11.646 |
254'500 | 29'482.00 | 11.584 | 259'500 | 30'225.50 | 11.648 |
254'600 | 29'496.50 | 11.585 | 259'600 | 30'240.50 | 11.649 |
254'700 | 29'511.00 | 11.587 | 259'700 | 30'255.50 | 11.650 |
254'800 | 29'525.50 | 11.588 | 259'800 | 30'270.50 | 11.651 |
254'900 | 29'540.00 | 11.589 | 259'900 | 30'285.50 | 11.653 |
255'000 | 29'554.50 | 11.590 | 260'000 | 30'300.50 | 11.654 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
260'100 | 30'315.50 | 11.655 | 265'100 | 31'065.50 | 11.718 |
260'200 | 30'330.50 | 11.657 | 265'200 | 31'080.50 | 11.720 |
260'300 | 30'345.50 | 11.658 | 265'300 | 31'095.50 | 11.721 |
260'400 | 30'360.50 | 11.659 | 265'400 | 31'110.50 | 11.722 |
260'500 | 30'375.50 | 11.660 | 265'500 | 31'125.50 | 11.723 |
260'600 | 30'390.50 | 11.662 | 265'600 | 31'140.50 | 11.725 |
260'700 | 30'405.50 | 11.663 | 265'700 | 31'155.50 | 11.726 |
260'800 | 30'420.50 | 11.664 | 265'800 | 31'170.50 | 11.727 |
260'900 | 30'435.50 | 11.666 | 265'900 | 31'185.50 | 11.728 |
261'000 | 30'450.50 | 11.667 | 266'000 | 31'200.50 | 11.730 |
261'100 | 30'465.50 | 11.668 | 266'100 | 31'215.50 | 11.731 |
261'200 | 30'480.50 | 11.669 | 266'200 | 31'230.50 | 11.732 |
261'300 | 30'495.50 | 11.671 | 266'300 | 31'245.50 | 11.733 |
261'400 | 30'510.50 | 11.672 | 266'400 | 31'260.50 | 11.734 |
261'500 | 30'525.50 | 11.673 | 266'500 | 31'275.50 | 11.736 |
261'600 | 30'540.50 | 11.675 | 266'600 | 31'290.50 | 11.737 |
261'700 | 30'555.50 | 11.676 | 266'700 | 31'305.50 | 11.738 |
261'800 | 30'570.50 | 11.677 | 266'800 | 31'320.50 | 11.739 |
261'900 | 30'585.50 | 11.678 | 266'900 | 31'335.50 | 11.741 |
262'000 | 30'600.50 | 11.680 | 267'000 | 31'350.50 | 11.742 |
262'100 | 30'615.50 | 11.681 | 267'100 | 31'365.50 | 11.743 |
262'200 | 30'630.50 | 11.682 | 267'200 | 31'380.50 | 11.744 |
262'300 | 30'645.50 | 11.683 | 267'300 | 31'395.50 | 11.745 |
262'400 | 30'660.50 | 11.685 | 267'400 | 31'410.50 | 11.747 |
262'500 | 30'675.50 | 11.686 | 267'500 | 31'425.50 | 11.748 |
262'600 | 30'690.50 | 11.687 | 267'600 | 31'440.50 | 11.749 |
262'700 | 30'705.50 | 11.688 | 267'700 | 31'455.50 | 11.750 |
262'800 | 30'720.50 | 11.690 | 267'800 | 31'470.50 | 11.751 |
262'900 | 30'735.50 | 11.691 | 267'900 | 31'485.50 | 11.753 |
263'000 | 30'750.50 | 11.692 | 268'000 | 31'500.50 | 11.754 |
263'100 | 30'765.50 | 11.693 | 268'100 | 31'515.50 | 11.755 |
263'200 | 30'780.50 | 11.695 | 268'200 | 31'530.50 | 11.756 |
263'300 | 30'795.50 | 11.696 | 268'300 | 31'545.50 | 11.758 |
263'400 | 30'810.50 | 11.697 | 268'400 | 31'560.50 | 11.759 |
263'500 | 30'825.50 | 11.698 | 268'500 | 31'575.50 | 11.760 |
263'600 | 30'840.50 | 11.700 | 268'600 | 31'590.50 | 11.761 |
263'700 | 30'855.50 | 11.701 | 268'700 | 31'605.50 | 11.762 |
263'800 | 30'870.50 | 11.702 | 268'800 | 31'620.50 | 11.764 |
263'900 | 30'885.50 | 11.703 | 268'900 | 31'635.50 | 11.765 |
264'000 | 30'900.50 | 11.705 | 269'000 | 31'650.50 | 11.766 |
264'100 | 30'915.50 | 11.706 | 269'100 | 31'665.50 | 11.767 |
264'200 | 30'930.50 | 11.707 | 269'200 | 31'680.50 | 11.768 |
264'300 | 30'945.50 | 11.708 | 269'300 | 31'695.50 | 11.770 |
264'400 | 30'960.50 | 11.710 | 269'400 | 31'710.50 | 11.771 |
264'500 | 30'975.50 | 11.711 | 269'500 | 31'725.50 | 11.772 |
264'600 | 30'990.50 | 11.712 | 269'600 | 31'740.50 | 11.773 |
264'700 | 31'005.50 | 11.713 | 269'700 | 31'755.50 | 11.774 |
264'800 | 31'020.50 | 11.715 | 269'800 | 31'770.50 | 11.776 |
264'900 | 31'035.50 | 11.716 | 269'900 | 31'785.50 | 11.777 |
265'000 | 31'050.50 | 11.717 | 270'000 | 31'800.50 | 11.778 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
270'100 | 31'815.50 | 11.779 | 275'100 | 32'565.50 | 11.838 |
270'200 | 31'830.50 | 11.780 | 275'200 | 32'580.50 | 11.839 |
270'300 | 31'845.50 | 11.782 | 275'300 | 32'595.50 | 11.840 |
270'400 | 31'860.50 | 11.783 | 275'400 | 32'610.50 | 11.841 |
270'500 | 31'875.50 | 11.784 | 275'500 | 32'625.50 | 11.842 |
270'600 | 31'890.50 | 11.785 | 275'600 | 32'640.50 | 11.843 |
270'700 | 31'905.50 | 11.786 | 275'700 | 32'655.50 | 11.845 |
270'800 | 31'920.50 | 11.787 | 275'800 | 32'670.50 | 11.846 |
270'900 | 31'935.50 | 11.789 | 275'900 | 32'685.50 | 11.847 |
271'000 | 31'950.50 | 11.790 | 276'000 | 32'700.50 | 11.848 |
271'100 | 31'965.50 | 11.791 | 276'100 | 32'715.50 | 11.849 |
271'200 | 31'980.50 | 11.792 | 276'200 | 32'730.50 | 11.850 |
271'300 | 31'995.50 | 11.793 | 276'300 | 32'745.50 | 11.851 |
271'400 | 32'010.50 | 11.795 | 276'400 | 32'760.50 | 11.853 |
271'500 | 32'025.50 | 11.796 | 276'500 | 32'775.50 | 11.854 |
271'600 | 32'040.50 | 11.797 | 276'600 | 32'790.50 | 11.855 |
271'700 | 32'055.50 | 11.798 | 276'700 | 32'805.50 | 11.856 |
271'800 | 32'070.50 | 11.799 | 276'800 | 32'820.50 | 11.857 |
271'900 | 32'085.50 | 11.800 | 276'900 | 32'835.50 | 11.858 |
272'000 | 32'100.50 | 11.802 | 277'000 | 32'850.50 | 11.859 |
272'100 | 32'115.50 | 11.803 | 277'100 | 32'865.50 | 11.861 |
272'200 | 32'130.50 | 11.804 | 277'200 | 32'880.50 | 11.862 |
272'300 | 32'145.50 | 11.805 | 277'300 | 32'895.50 | 11.863 |
272'400 | 32'160.50 | 11.806 | 277'400 | 32'910.50 | 11.864 |
272'500 | 32'175.50 | 11.808 | 277'500 | 32'925.50 | 11.865 |
272'600 | 32'190.50 | 11.809 | 277'600 | 32'940.50 | 11.866 |
272'700 | 32'205.50 | 11.810 | 277'700 | 32'955.50 | 11.867 |
272'800 | 32'220.50 | 11.811 | 277'800 | 32'970.50 | 11.868 |
272'900 | 32'235.50 | 11.812 | 277'900 | 32'985.50 | 11.870 |
273'000 | 32'250.50 | 11.813 | 278'000 | 33'000.50 | 11.871 |
273'100 | 32'265.50 | 11.815 | 278'100 | 33'015.50 | 11.872 |
273'200 | 32'280.50 | 11.816 | 278'200 | 33'030.50 | 11.873 |
273'300 | 32'295.50 | 11.817 | 278'300 | 33'045.50 | 11.874 |
273'400 | 32'310.50 | 11.818 | 278'400 | 33'060.50 | 11.875 |
273'500 | 32'325.50 | 11.819 | 278'500 | 33'075.50 | 11.876 |
273'600 | 32'340.50 | 11.820 | 278'600 | 33'090.50 | 11.877 |
273'700 | 32'355.50 | 11.822 | 278'700 | 33'105.50 | 11.879 |
273'800 | 32'370.50 | 11.823 | 278'800 | 33'120.50 | 11.880 |
273'900 | 32'385.50 | 11.824 | 278'900 | 33'135.50 | 11.881 |
274'000 | 32'400.50 | 11.825 | 279'000 | 33'150.50 | 11.882 |
274'100 | 32'415.50 | 11.826 | 279'100 | 33'165.50 | 11.883 |
274'200 | 32'430.50 | 11.827 | 279'200 | 33'180.50 | 11.884 |
274'300 | 32'445.50 | 11.828 | 279'300 | 33'195.50 | 11.885 |
274'400 | 32'460.50 | 11.830 | 279'400 | 33'210.50 | 11.886 |
274'500 | 32'475.50 | 11.831 | 279'500 | 33'225.50 | 11.887 |
274'600 | 32'490.50 | 11.832 | 279'600 | 33'240.50 | 11.889 |
274'700 | 32'505.50 | 11.833 | 279'700 | 33'255.50 | 11.890 |
274'800 | 32'520.50 | 11.834 | 279'800 | 33'270.50 | 11.891 |
274'900 | 32'535.50 | 11.835 | 279'900 | 33'285.50 | 11.892 |
275'000 | 32'550.50 | 11.837 | 280'000 | 33'300.50 | 11.893 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
280'100 | 33'315.50 | 11.894 | 285'100 | 34'065.50 | 11.949 |
280'200 | 33'330.50 | 11.895 | 285'200 | 34'080.50 | 11.950 |
280'300 | 33'345.50 | 11.896 | 285'300 | 34'095.50 | 11.951 |
280'400 | 33'360.50 | 11.897 | 285'400 | 34'110.50 | 11.952 |
280'500 | 33'375.50 | 11.899 | 285'500 | 34'125.50 | 11.953 |
280'600 | 33'390.50 | 11.900 | 285'600 | 34'140.50 | 11.954 |
280'700 | 33'405.50 | 11.901 | 285'700 | 34'155.50 | 11.955 |
280'800 | 33'420.50 | 11.902 | 285'800 | 34'170.50 | 11.956 |
280'900 | 33'435.50 | 11.903 | 285'900 | 34'185.50 | 11.957 |
281'000 | 33'450.50 | 11.904 | 286'000 | 34'200.50 | 11.958 |
281'100 | 33'465.50 | 11.905 | 286'100 | 34'215.50 | 11.959 |
281'200 | 33'480.50 | 11.906 | 286'200 | 34'230.50 | 11.960 |
281'300 | 33'495.50 | 11.907 | 286'300 | 34'245.50 | 11.961 |
281'400 | 33'510.50 | 11.908 | 286'400 | 34'260.50 | 11.962 |
281'500 | 33'525.50 | 11.910 | 286'500 | 34'275.50 | 11.964 |
281'600 | 33'540.50 | 11.911 | 286'600 | 34'290.50 | 11.965 |
281'700 | 33'555.50 | 11.912 | 286'700 | 34'305.50 | 11.966 |
281'800 | 33'570.50 | 11.913 | 286'800 | 34'320.50 | 11.967 |
281'900 | 33'585.50 | 11.914 | 286'900 | 34'335.50 | 11.968 |
282'000 | 33'600.50 | 11.915 | 287'000 | 34'350.50 | 11.969 |
282'100 | 33'615.50 | 11.916 | 287'100 | 34'365.50 | 11.970 |
282'200 | 33'630.50 | 11.917 | 287'200 | 34'380.50 | 11.971 |
282'300 | 33'645.50 | 11.918 | 287'300 | 34'395.50 | 11.972 |
282'400 | 33'660.50 | 11.919 | 287'400 | 34'410.50 | 11.973 |
282'500 | 33'675.50 | 11.921 | 287'500 | 34'425.50 | 11.974 |
282'600 | 33'690.50 | 11.922 | 287'600 | 34'440.50 | 11.975 |
282'700 | 33'705.50 | 11.923 | 287'700 | 34'455.50 | 11.976 |
282'800 | 33'720.50 | 11.924 | 287'800 | 34'470.50 | 11.977 |
282'900 | 33'735.50 | 11.925 | 287'900 | 34'485.50 | 11.978 |
283'000 | 33'750.50 | 11.926 | 288'000 | 34'500.50 | 11.979 |
283'100 | 33'765.50 | 11.927 | 288'100 | 34'515.50 | 11.980 |
283'200 | 33'780.50 | 11.928 | 288'200 | 34'530.50 | 11.981 |
283'300 | 33'795.50 | 11.929 | 288'300 | 34'545.50 | 11.982 |
283'400 | 33'810.50 | 11.930 | 288'400 | 34'560.50 | 11.984 |
283'500 | 33'825.50 | 11.931 | 288'500 | 34'575.50 | 11.985 |
283'600 | 33'840.50 | 11.932 | 288'600 | 34'590.50 | 11.986 |
283'700 | 33'855.50 | 11.934 | 288'700 | 34'605.50 | 11.987 |
283'800 | 33'870.50 | 11.935 | 288'800 | 34'620.50 | 11.988 |
283'900 | 33'885.50 | 11.936 | 288'900 | 34'635.50 | 11.989 |
284'000 | 33'900.50 | 11.937 | 289'000 | 34'650.50 | 11.990 |
284'100 | 33'915.50 | 11.938 | 289'100 | 34'665.50 | 11.991 |
284'200 | 33'930.50 | 11.939 | 289'200 | 34'680.50 | 11.992 |
284'300 | 33'945.50 | 11.940 | 289'300 | 34'695.50 | 11.993 |
284'400 | 33'960.50 | 11.941 | 289'400 | 34'710.50 | 11.994 |
284'500 | 33'975.50 | 11.942 | 289'500 | 34'725.50 | 11.995 |
284'600 | 33'990.50 | 11.943 | 289'600 | 34'740.50 | 11.996 |
284'700 | 34'005.50 | 11.944 | 289'700 | 34'755.50 | 11.997 |
284'800 | 34'020.50 | 11.945 | 289'800 | 34'770.50 | 11.998 |
284'900 | 34'035.50 | 11.946 | 289'900 | 34'785.50 | 11.999 |
285'000 | 34'050.50 | 11.948 | 290'000 | 34'800.50 | 12.000 |
Barème de l'impôt sur le revenu 2025 Coefficient 100 % | |||||
Revenu | Taux en | Revenu | Taux en | ||
Impôt de base | Impôt de base | ||||
imposable | % | imposable | % | ||
290'100 | 34'815.50 | 12.001 | 295'100 | 35'584.00 | 12.058 |
290'200 | 34'830.50 | 12.002 | 295'200 | 35'599.50 | 12.059 |
290'300 | 34'845.50 | 12.003 | 295'300 | 35'615.00 | 12.061 |
290'400 | 34'860.50 | 12.004 | 295'400 | 35'630.50 | 12.062 |
290'500 | 34'875.50 | 12.005 | 295'500 | 35'646.00 | 12.063 |
290'600 | 34'890.50 | 12.006 | 295'600 | 35'661.50 | 12.064 |
290'700 | 34'905.50 | 12.007 | 295'700 | 35'677.00 | 12.065 |
290'800 | 34'920.50 | 12.008 | 295'800 | 35'692.50 | 12.066 |
290'900 | 34'935.50 | 12.009 | 295'900 | 35'708.00 | 12.068 |
291'000 | 34'950.50 | 12.010 | 296'000 | 35'723.50 | 12.069 |
291'100 | 34'965.50 | 12.012 | 296'100 | 35'739.00 | 12.070 |
291'200 | 34'980.50 | 12.013 | 296'200 | 35'754.50 | 12.071 |
291'300 | 34'995.50 | 12.014 | 296'300 | 35'770.00 | 12.072 |
291'400 | 35'010.50 | 12.015 | 296'400 | 35'785.50 | 12.073 |
291'500 | 35'026.00 | 12.016 | 296'500 | 35'801.00 | 12.075 |
291'600 | 35'041.50 | 12.017 | 296'600 | 35'816.50 | 12.076 |
291'700 | 35'057.00 | 12.018 | 296'700 | 35'832.00 | 12.077 |
291'800 | 35'072.50 | 12.019 | 296'800 | 35'847.50 | 12.078 |
291'900 | 35'088.00 | 12.021 | 296'900 | 35'863.00 | 12.079 |
292'000 | 35'103.50 | 12.022 | 297'000 | 35'878.50 | 12.080 |
292'100 | 35'119.00 | 12.023 | 297'100 | 35'894.00 | 12.081 |
292'200 | 35'134.50 | 12.024 | 297'200 | 35'909.50 | 12.083 |
292'300 | 35'150.00 | 12.025 | 297'300 | 35'925.00 | 12.084 |
292'400 | 35'165.50 | 12.027 | 297'400 | 35'940.50 | 12.085 |
292'500 | 35'181.00 | 12.028 | 297'500 | 35'956.00 | 12.086 |
292'600 | 35'196.50 | 12.029 | 297'600 | 35'971.50 | 12.087 |
292'700 | 35'212.00 | 12.030 | 297'700 | 35'987.00 | 12.088 |
292'800 | 35'227.50 | 12.031 | 297'800 | 36'002.50 | 12.089 |
292'900 | 35'243.00 | 12.032 | 297'900 | 36'018.00 | 12.091 |
293'000 | 35'258.50 | 12.034 | 298'000 | 36'033.50 | 12.092 |
293'100 | 35'274.00 | 12.035 | 298'100 | 36'049.00 | 12.093 |
293'200 | 35'289.50 | 12.036 | 298'200 | 36'064.50 | 12.094 |
293'300 | 35'305.00 | 12.037 | 298'300 | 36'080.00 | 12.095 |
293'400 | 35'320.50 | 12.038 | 298'400 | 36'095.50 | 12.096 |
293'500 | 35'336.00 | 12.040 | 298'500 | 36'111.00 | 12.097 |
293'600 | 35'351.50 | 12.041 | 298'600 | 36'126.50 | 12.099 |
293'700 | 35'367.00 | 12.042 | 298'700 | 36'142.00 | 12.100 |
293'800 | 35'382.50 | 12.043 | 298'800 | 36'157.50 | 12.101 |
293'900 | 35'398.00 | 12.044 | 298'900 | 36'173.00 | 12.102 |
294'000 | 35'413.50 | 12.045 | 299'000 | 36'188.50 | 12.103 |
294'100 | 35'429.00 | 12.047 | 299'100 | 36'204.00 | 12.104 |
294'200 | 35'444.50 | 12.048 | 299'200 | 36'219.50 | 12.105 |
294'300 | 35'460.00 | 12.049 | 299'300 | 36'235.00 | 12.107 |
294'400 | 35'475.50 | 12.050 | 299'400 | 36'250.50 | 12.108 |
294'500 | 35'491.00 | 12.051 | 299'500 | 36'266.00 | 12.109 |
294'600 | 35'506.50 | 12.052 | 299'600 | 36'281.50 | 12.110 |
294'700 | 35'522.00 | 12.054 | 299'700 | 36'297.00 | 12.111 |
294'800 | 35'537.50 | 12.055 | 299'800 | 36'312.50 | 12.112 |
294'900 | 35'553.00 | 12.056 | 299'900 | 36'328.00 | 12.113 |
295'000 | 35'568.50 | 12.057 | 300'000 | 36'343.50 | 12.115 |
Barème de l'impôt sur le revenu 2025 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 36'343.50 Impôt s/ 127'900 à 15.5 % 19'824.50 Impôt total 56'168.00
Taux : 56'168.00 x 1'00 13.126 % 427'900