Barème D
TRANCHES BAREME D IMPOTS A LA SOURCE 2026
Montants annuels en francs Taux
De | à | % | ||
0 | - | 18'699 | 1.00 | |
18'700 | - | 18'799 | 1.01 | |
18'800 | - | 18'899 | 1.02 | |
18'900 | - | 18'999 | 1.03 | |
19'000 | - | 19'099 | 1.05 | |
19'100 | - | 19'199 | 1.06 | |
19'200 | - | 19'299 | 1.07 | |
19'300 | - | 19'399 | 1.09 | |
19'400 | - | 19'499 | 1.10 | |
19'500 | - | 19'599 | 1.11 | |
19'600 | - | 19'699 | 1.12 | |
19'700 | - | 19'799 | 1.14 | |
19'800 | - | 19'899 | 1.15 | |
19'900 | - | 19'999 | 1.16 | |
20'000 | - | 20'099 | 1.17 | |
20'100 | - | 20'199 | 1.18 | |
20'200 | - | 20'299 | 1.19 | |
20'300 | - | 20'399 | 1.21 | |
20'400 | - | 20'499 | 1.22 | |
20'500 | - | 20'599 | 1.23 | |
20'600 | - | 20'699 | 1.24 | |
20'700 | - | 20'799 | 1.25 | |
20'800 | - | 20'899 | 1.26 | |
20'900 | - | 20'999 | 1.27 | |
21'000 | - | 21'099 | 1.28 | |
21'100 | - | 21'199 | 1.29 | |
21'200 | - | 21'299 | 1.31 | |
21'300 | - | 21'399 | 1.32 | |
21'400 | - | 21'499 | 1.33 | |
21'500 | - | 21'599 | 1.34 | |
21'600 | - | 21'699 | 1.35 | |
21'700 | - | 21'799 | 1.36 | |
21'800 | - | 21'899 | 1.37 | |
21'900 | - | 21'999 | 1.38 | |
22'000 | - | 22'099 | 1.39 | |
22'100 | - | 22'199 | 1.40 | |
22'200 | - | 22'299 | 1.41 | |
22'300 | - | 22'499 | 1.42 | |
22'500 | - | 22'599 | 1.43 | |
22'600 | - | 22'699 | 1.45 | |
22'700 | - | 22'799 | 1.46 | |
22'800 | - | 22'899 | 1.47 | |
22'900 | - | 22'999 | 1.48 | |
23'000 | - | 23'099 | 1.49 | |
23'100 | - | 23'199 | 1.50 | |
23'200 | - | 23'299 | 1.51 | |
23'300 | - | 23'399 | 1.52 | |
23'400 | - | 23'499 | 1.53 | |
23'500 | - | 23'599 | 1.54 | |
23'600 | - | 23'699 | 1.55 | |
23'700 | - | 23'799 | 1.56 | |
23'800 | - | 23'899 | 1.57 | |
23'900 | - | 23'999 | 1.58 | |
24'000 | - | 24'099 | 1.59 | |
24'100 | - | 24'299 | 1.60 | |
24'300 | - | 24'399 | 1.61 | |
Barème D 2026 - République et Canton de Genève - novembre 2025 | Page : 1 | |||
TRANCHES BAREME | D IMPOTS A LA SOURCE | 2026 | ||
Montants annuels en francs Taux
De | à | % | ||
24'400 | - | 24'499 | 1.62 | |
24'500 | - | 24'599 | 1.63 | |
24'600 | - | 24'699 | 1.64 | |
24'700 | - | 24'799 | 1.65 | |
24'800 | - | 24'899 | 1.66 | |
24'900 | - | 24'999 | 1.67 | |
25'000 | - | 25'099 | 1.68 | |
25'100 | - | 25'199 | 1.69 | |
25'200 | - | 25'299 | 1.70 | |
25'300 | - | 25'399 | 1.71 | |
25'400 | - | 25'499 | 1.72 | |
25'500 | - | 25'599 | 1.73 | |
25'600 | - | 25'699 | 1.74 | |
25'700 | - | 25'799 | 1.75 | |
25'800 | - | 25'899 | 1.76 | |
25'900 | - | 25'999 | 1.77 | |
26'000 | - | 26'199 | 1.78 | |
26'200 | - | 26'299 | 1.79 | |
26'300 | - | 26'399 | 1.80 | |
26'400 | - | 26'499 | 1.81 | |
26'500 | - | 26'599 | 1.82 | |
26'600 | - | 26'699 | 1.83 | |
26'700 | - | 26'799 | 1.84 | |
26'800 | - | 26'899 | 1.85 | |
26'900 | - | 27'099 | 1.86 | |
27'100 | - | 27'199 | 1.87 | |
27'200 | - | 27'299 | 1.88 | |
27'300 | - | 27'399 | 1.89 | |
27'400 | - | 27'499 | 1.90 | |
27'500 | - | 27'599 | 1.91 | |
27'600 | - | 27'699 | 1.92 | |
27'700 | - | 27'799 | 1.93 | |
27'800 | - | 27'899 | 1.94 | |
27'900 | - | 27'999 | 1.95 | |
28'000 | - | 28'099 | 1.96 | |
28'100 | - | 28'199 | 1.97 | |
28'200 | - | 28'399 | 1.98 | |
28'400 | - | 28'499 | 1.99 | |
28'500 | - | 28'599 | 2.00 | |
28'600 | - | 28'699 | 2.01 | |
28'700 | - | 28'799 | 2.02 | |
28'800 | - | 28'899 | 2.03 | |
28'900 | - | 29'099 | 2.04 | |
29'100 | - | 29'199 | 2.05 | |
29'200 | - | 29'299 | 2.06 | |
29'300 | - | 29'399 | 2.07 | |
29'400 | - | 29'499 | 2.08 | |
29'500 | - | 29'599 | 2.09 | |
29'600 | - | 29'699 | 2.10 | |
29'700 | - | 29'799 | 2.11 | |
29'800 | - | 29'999 | 2.12 | |
30'000 | - | 30'099 | 2.13 | |
30'100 | - | 30'199 | 2.14 | |
30'200 | - | 30'299 | 2.15 | |
30'300 | - | 30'399 | 2.16 | |
30'400 | - | 30'499 | 2.17 | |
Barème D 2026 - République et Canton de Genève - novembre 2025 | Page : 2 | |||
TRANCHES BAREME | D IMPOTS A LA SOURCE | 2026 | ||
Montants annuels en francs Taux
De | à | % | ||
30'500 | - | 30'599 | 2.18 | |
30'600 | - | 30'799 | 2.19 | |
30'800 | - | 30'899 | 2.20 | |
30'900 | - | 30'999 | 2.21 | |
31'000 | - | 31'099 | 2.22 | |
31'100 | - | 31'199 | 2.23 | |
31'200 | - | 31'399 | 2.24 | |
31'400 | - | 31'499 | 2.25 | |
31'500 | - | 31'599 | 2.26 | |
31'600 | - | 31'699 | 2.27 | |
31'700 | - | 31'899 | 2.28 | |
31'900 | - | 31'999 | 2.29 | |
32'000 | - | 32'099 | 2.30 | |
32'100 | - | 32'199 | 2.31 | |
32'200 | - | 32'399 | 2.32 | |
32'400 | - | 32'499 | 2.33 | |
32'500 | - | 32'599 | 2.34 | |
32'600 | - | 32'799 | 2.35 | |
32'800 | - | 32'899 | 2.36 | |
32'900 | - | 32'999 | 2.37 | |
33'000 | - | 33'199 | 2.38 | |
33'200 | - | 33'299 | 2.39 | |
33'300 | - | 33'499 | 2.40 | |
33'500 | - | 33'599 | 2.41 | |
33'600 | - | 33'699 | 2.42 | |
33'700 | - | 33'899 | 2.43 | |
33'900 | - | 33'999 | 2.44 | |
34'000 | - | 34'199 | 2.45 | |
34'200 | - | 34'299 | 2.46 | |
34'300 | - | 34'499 | 2.47 | |
34'500 | - | 34'599 | 2.48 | |
34'600 | - | 34'799 | 2.49 | |
34'800 | - | 34'899 | 2.50 | |
34'900 | - | 35'099 | 2.51 | |
35'100 | - | 35'199 | 2.52 | |
35'200 | - | 35'399 | 2.53 | |
35'400 | - | 35'499 | 2.54 | |
35'500 | - | 35'599 | 2.55 | |
35'600 | - | 35'799 | 2.56 | |
35'800 | - | 35'899 | 2.57 | |
35'900 | - | 36'099 | 2.58 | |
36'100 | - | 36'299 | 2.59 | |
36'300 | - | 36'399 | 2.60 | |
36'400 | - | 36'599 | 2.61 | |
36'600 | - | 36'699 | 2.62 | |
36'700 | - | 36'899 | 2.63 | |
36'900 | - | 36'999 | 2.64 | |
37'000 | - | 37'199 | 2.65 | |
37'200 | - | 37'399 | 2.66 | |
37'400 | - | 37'499 | 2.67 | |
37'500 | - | 37'699 | 2.68 | |
37'700 | - | 37'899 | 2.69 | |
37'900 | - | 37'999 | 2.70 | |
38'000 | - | 38'199 | 2.71 | |
38'200 | - | 38'399 | 2.72 | |
38'400 | - | 38'599 | 2.73 | |
Barème D 2026 - République et Canton de Genève - novembre 2025 | Page : 3 | |||
TRANCHES BAREME | D IMPOTS A LA SOURCE | 2026 | ||
Montants annuels en francs Taux
De | à | % | ||
38'600 | - | 38'699 | 2.74 | |
38'700 | - | 38'899 | 2.75 | |
38'900 | - | 39'099 | 2.76 | |
39'100 | - | 39'299 | 2.77 | |
39'300 | - | 39'499 | 2.78 | |
39'500 | - | 39'599 | 2.79 | |
39'600 | - | 39'799 | 2.80 | |
39'800 | - | 39'899 | 2.81 | |
39'900 | - | 40'099 | 2.82 | |
40'100 | - | 40'299 | 2.83 | |
40'300 | - | 40'399 | 2.84 | |
40'400 | - | 40'599 | 2.85 | |
40'600 | - | 40'799 | 2.86 | |
40'800 | - | 40'899 | 2.87 | |
40'900 | - | 41'099 | 2.88 | |
41'100 | - | 41'299 | 2.89 | |
41'300 | - | 41'399 | 2.90 | |
41'400 | - | 41'599 | 2.91 | |
41'600 | - | 41'799 | 2.92 | |
41'800 | - | 41'999 | 2.93 | |
42'000 | - | 42'099 | 2.94 | |
42'100 | - | 42'299 | 2.95 | |
42'300 | - | 42'499 | 2.96 | |
42'500 | - | 42'699 | 2.97 | |
42'700 | - | 42'899 | 2.98 | |
42'900 | - | 43'099 | 2.99 | |
43'100 | - | 43'299 | 3.00 | |
43'300 | - | 43'399 | 3.01 | |
43'400 | - | 43'599 | 3.02 | |
43'600 | - | 43'799 | 3.03 | |
43'800 | - | 43'999 | 3.04 | |
44'000 | - | 44'199 | 3.05 | |
44'200 | - | 44'399 | 3.06 | |
44'400 | - | 44'599 | 3.07 | |
44'600 | - | 44'799 | 3.08 | |
44'800 | - | 44'999 | 3.09 | |
45'000 | - | 45'099 | 3.10 | |
45'100 | - | 45'299 | 3.11 | |
45'300 | - | 45'499 | 3.12 | |
45'500 | - | 45'699 | 3.13 | |
45'700 | - | 45'899 | 3.14 | |
45'900 | - | 46'099 | 3.15 | |
46'100 | - | 46'299 | 3.16 | |
46'300 | - | 46'499 | 3.17 | |
46'500 | - | 46'699 | 3.18 | |
46'700 | - | 46'899 | 3.19 | |
46'900 | - | 47'099 | 3.20 | |
47'100 | - | 47'399 | 3.21 | |
47'400 | - | 47'599 | 3.22 | |
47'600 | - | 47'799 | 3.23 | |
47'800 | - | 47'999 | 3.24 | |
48'000 | - | 48'199 | 3.25 | |
48'200 | - | 48'399 | 3.26 | |
48'400 | - | 48'599 | 3.27 | |
48'600 | - | 48'899 | 3.28 | |
48'900 | - | 49'099 | 3.29 | |
Barème D 2026 - République et Canton de Genève - novembre 2025 | Page : 4 | |||
TRANCHES BAREME | D IMPOTS A LA SOURCE | 2026 | ||
Montants annuels en francs Taux
De | à | % | ||
49'100 | - | 49'299 | 3.30 | |
49'300 | - | 49'499 | 3.31 | |
49'500 | - | 49'699 | 3.32 | |
49'700 | - | 49'899 | 3.33 | |
49'900 | - | 50'199 | 3.34 | |
50'200 | - | 50'399 | 3.35 | |
50'400 | - | 50'599 | 3.36 | |
50'600 | - | 50'799 | 3.37 | |
50'800 | - | 51'099 | 3.38 | |
51'100 | - | 51'299 | 3.39 | |
51'300 | - | 51'499 | 3.40 | |
51'500 | - | 51'799 | 3.41 | |
51'800 | - | 51'999 | 3.42 | |
52'000 | - | 52'199 | 3.43 | |
52'200 | - | 52'499 | 3.44 | |
52'500 | - | 52'699 | 3.45 | |
52'700 | - | 52'999 | 3.46 | |
53'000 | - | 53'199 | 3.47 | |
53'200 | - | 53'499 | 3.48 | |
53'500 | - | 53'699 | 3.49 | |
53'700 | - | 53'999 | 3.50 | |
54'000 | - | 54'199 | 3.51 | |
54'200 | - | 54'499 | 3.52 | |
54'500 | - | 54'799 | 3.53 | |
54'800 | - | 54'999 | 3.54 | |
55'000 | - | 55'299 | 3.55 | |
55'300 | - | 55'599 | 3.56 | |
55'600 | - | 55'799 | 3.57 | |
55'800 | - | 56'099 | 3.58 | |
56'100 | - | 56'399 | 3.59 | |
56'400 | - | 56'699 | 3.60 | |
56'700 | - | 56'999 | 3.61 | |
57'000 | - | 57'299 | 3.62 | |
57'300 | - | 57'599 | 3.63 | |
57'600 | - | 57'799 | 3.64 | |
57'800 | - | 58'099 | 3.65 | |
58'100 | - | 58'399 | 3.66 | |
58'400 | - | 58'799 | 3.67 | |
58'800 | - | 59'099 | 3.68 | |
59'100 | - | 59'399 | 3.69 | |
59'400 | - | 59'699 | 3.70 | |
59'700 | - | 59'999 | 3.71 | |
60'000 | - | 60'299 | 3.72 | |
60'300 | - | 60'599 | 3.73 | |
60'600 | - | 60'999 | 3.74 | |
61'000 | - | 61'299 | 3.75 | |
61'300 | - | 61'599 | 3.76 | |
61'600 | - | 61'999 | 3.77 | |
62'000 | - | 62'299 | 3.78 | |
62'300 | - | 62'699 | 3.79 | |
62'700 | - | 62'999 | 3.80 | |
63'000 | - | 63'399 | 3.81 | |
63'400 | - | 63'699 | 3.82 | |
63'700 | - | 64'099 | 3.83 | |
64'100 | - | 64'399 | 3.84 | |
64'400 | - | 64'799 | 3.85 | |
Barème D 2026 - République et Canton de Genève - novembre 2025 | Page : 5 | |||
TRANCHES BAREME | D IMPOTS A LA SOURCE | 2026 | ||
Montants annuels en francs Taux
De | à | % | ||
64'800 | - | 65'199 | 3.86 | |
65'200 | - | 65'599 | 3.87 | |
65'600 | - | 65'899 | 3.88 | |
65'900 | - | 66'299 | 3.89 | |
66'300 | - | 66'699 | 3.90 | |
66'700 | - | 67'099 | 3.91 | |
67'100 | - | 67'499 | 3.92 | |
67'500 | - | 67'899 | 3.93 | |
67'900 | - | 68'299 | 3.94 | |
68'300 | - | 68'799 | 3.95 | |
68'800 | - | 69'199 | 3.96 | |
69'200 | - | 69'599 | 3.97 | |
69'600 | - | 69'999 | 3.98 | |
70'000 | - | 70'499 | 3.99 | |
70'500 | - | 70'899 | 4.00 | |
70'900 | - | 71'399 | 4.01 | |
71'400 | - | 71'799 | 4.02 | |
71'800 | - | 72'299 | 4.03 | |
72'300 | - | 72'699 | 4.04 | |
72'700 | - | 73'199 | 4.05 | |
73'200 | - | 73'699 | 4.06 | |
73'700 | - | 74'199 | 4.07 | |
74'200 | - | 74'699 | 4.08 | |
74'700 | - | 75'099 | 4.09 | |
75'100 | - | 75'599 | 4.10 | |
75'600 | - | 76'199 | 4.11 | |
76'200 | - | 76'699 | 4.12 | |
76'700 | - | 77'199 | 4.13 | |
77'200 | - | 77'699 | 4.14 | |
77'700 | - | 78'199 | 4.15 | |
78'200 | - | 78'599 | 4.16 | |
78'600 | - | 78'999 | 4.17 | |
79'000 | - | 79'499 | 4.18 | |
79'500 | - | 79'899 | 4.19 | |
79'900 | - | 80'399 | 4.20 | |
80'400 | - | 80'899 | 4.21 | |
80'900 | - | 81'299 | 4.22 | |
81'300 | - | 81'799 | 4.23 | |
81'800 | - | 82'299 | 4.24 | |
82'300 | - | 82'799 | 4.25 | |
82'800 | - | 83'299 | 4.26 | |
83'300 | - | 83'799 | 4.27 | |
83'800 | - | 84'299 | 4.28 | |
84'300 | - | 84'799 | 4.29 | |
84'800 | - | 85'299 | 4.30 | |
85'300 | - | 85'799 | 4.31 | |
85'800 | - | 86'299 | 4.32 | |
86'300 | - | 86'899 | 4.33 | |
86'900 | - | 87'399 | 4.34 | |
87'400 | - | 87'999 | 4.35 | |
88'000 | - | 88'499 | 4.36 | |
88'500 | - | 89'099 | 4.37 | |
89'100 | - | 89'699 | 4.38 | |
89'700 | - | 90'199 | 4.39 | |
90'200 | - | 90'799 | 4.40 | |
90'800 | - | 91'399 | 4.41 | |
Barème D 2026 - République et Canton de Genève - novembre 2025 | Page : 6 | |||
TRANCHES BAREME | D IMPOTS A LA SOURCE | 2026 | ||
Montants annuels en francs Taux
De | à | % | ||
91'400 | - | 91'999 | 4.42 | |
92'000 | - | 92'599 | 4.43 | |
92'600 | - | 93'199 | 4.44 | |
93'200 | - | 93'899 | 4.45 | |
93'900 | - | 94'499 | 4.46 | |
94'500 | - | 95'099 | 4.47 | |
95'100 | - | 95'799 | 4.48 | |
95'800 | - | 96'399 | 4.49 | |
96'400 | - | 97'099 | 4.50 | |
97'100 | - | 97'799 | 4.51 | |
97'800 | - | 98'499 | 4.52 | |
98'500 | - | 99'199 | 4.53 | |
99'200 | - | 99'899 | 4.54 | |
99'900 | - | 100'499 | 4.55 | |
100'500 | - | 101'499 | 4.56 | |
101'500 | - | 101'999 | 4.57 | |
102'000 | - | 102'999 | 4.58 | |
103'000 | - | 103'499 | 4.59 | |
103'500 | - | 104'499 | 4.60 | |
104'500 | - | 104'999 | 4.61 | |
105'000 | - | 105'999 | 4.62 | |
106'000 | - | 106'499 | 4.63 | |
106'500 | - | 107'499 | 4.64 | |
107'500 | - | 108'499 | 4.65 | |
108'500 | - | 108'999 | 4.66 | |
109'000 | - | 109'999 | 4.67 | |
110'000 | - | 110'999 | 4.68 | |
111'000 | - | 111'999 | 4.69 | |
112'000 | - | 112'499 | 4.70 | |
112'500 | - | 113'499 | 4.71 | |
113'500 | - | 114'499 | 4.72 | |
114'500 | - | 115'499 | 4.73 | |
115'500 | - | 116'499 | 4.74 | |
116'500 | - | 117'499 | 4.75 | |
117'500 | - | 118'499 | 4.76 | |
118'500 | - | 119'499 | 4.77 | |
119'500 | - | 120'499 | 4.78 | |
120'500 | - | 121'499 | 4.79 | |
121'500 | - | 122'499 | 4.80 | |
122'500 | - | 123'499 | 4.81 | |
123'500 | - | 124'999 | 4.82 | |
125'000 | - | 125'999 | 4.83 | |
126'000 | - | 126'999 | 4.84 | |
127'000 | - | 127'999 | 4.85 | |
128'000 | - | 128'999 | 4.86 | |
129'000 | - | 129'999 | 4.87 | |
130'000 | - | 130'999 | 4.88 | |
131'000 | - | 131'999 | 4.89 | |
132'000 | - | 132'999 | 4.90 | |
133'000 | - | 133'999 | 4.91 | |
134'000 | - | 134'999 | 4.92 | |
135'000 | - | 135'999 | 4.93 | |
136'000 | - | 136'999 | 4.94 | |
137'000 | - | 137'999 | 4.95 | |
138'000 | - | 138'999 | 4.96 | |
139'000 | - | 140'499 | 4.97 | |
Barème D 2026 - République et Canton de Genève - novembre 2025 | Page : 7 | |||
TRANCHES BAREME | D IMPOTS A LA SOURCE 2026 | |||
Montants annuels en francs Taux
De | à | % | ||
140'500 | - | 141'499 | 4.98 | |
141'500 | - | 142'499 | 4.99 | |
142'500 | - | 143'499 | 5.00 | |
143'500 | - | 144'999 | 5.01 | |
145'000 | - | 145'999 | 5.02 | |
146'000 | - | 147'499 | 5.03 | |
147'500 | - | 148'499 | 5.04 | |
148'500 | - | 149'999 | 5.05 | |
150'000 | - | 150'999 | 5.06 | |
151'000 | - | 152'499 | 5.07 | |
152'500 | - | 153'999 | 5.08 | |
154'000 | - | 154'999 | 5.09 | |
155'000 | - | 156'499 | 5.10 | |
156'500 | - | 157'999 | 5.11 | |
158'000 | - | 159'499 | 5.12 | |
159'500 | - | 160'999 | 5.13 | |
161'000 | - | 162'499 | 5.14 | |
162'500 | - | 163'999 | 5.15 | |
164'000 | - | 165'499 | 5.16 | |
165'500 | - | 166'999 | 5.17 | |
167'000 | - | 168'499 | 5.18 | |
168'500 | - | 169'999 | 5.19 | |
170'000 | - | 171'499 | 5.20 | |
171'500 | - | 172'999 | 5.21 | |
173'000 | - | 174'499 | 5.22 | |
174'500 | - | 175'999 | 5.23 | |
176'000 | - | 177'499 | 5.24 | |
177'500 | - | 178'999 | 5.25 | |
179'000 | - | 180'499 | 5.26 | |
180'500 | - | 181'999 | 5.27 | |
182'000 | - | 183'499 | 5.28 | |
183'500 | - | 185'499 | 5.29 | |
185'500 | - | 186'999 | 5.30 | |
187'000 | - | 188'499 | 5.31 | |
188'500 | - | 190'499 | 5.32 | |
190'500 | - | 191'999 | 5.33 | |
192'000 | - | 193'999 | 5.34 | |
194'000 | - | 195'499 | 5.35 | |
195'500 | - | 196'999 | 5.36 | |
197'000 | - | 198'999 | 5.37 | |
199'000 | - | 200'499 | 5.38 | |
200'500 | - | 202'499 | 5.39 | |
202'500 | - | 204'499 | 5.40 | |
204'500 | - | 205'999 | 5.41 | |
206'000 | - | 207'999 | 5.42 | |
208'000 | - | 209'999 | 5.43 | |
210'000 | - | 211'999 | 5.44 | |
212'000 | - | 213'999 | 5.45 | |
214'000 | - | 215'999 | 5.46 | |
216'000 | - | 217'999 | 5.47 | |
218'000 | - | 220'499 | 5.48 | |
220'500 | - | 222'499 | 5.49 | |
222'500 | - | 224'499 | 5.50 | |
224'500 | - | 226'999 | 5.51 | |
227'000 | - | 229'499 | 5.52 | |
229'500 | - | 231'499 | 5.53 | |
Barème D 2026 - République et Canton de Genève - novembre 2025 | Page : 8 | |||
TRANCHES BAREME | D IMPOTS A LA SOURCE 2026 | |||
Montants annuels en francs Taux
De | à | % | ||
231'500 | - | 233'999 | 5.54 | |
234'000 | - | 236'499 | 5.55 | |
236'500 | - | 238'999 | 5.56 | |
239'000 | - | 241'499 | 5.57 | |
241'500 | - | 244'499 | 5.58 | |
244'500 | - | 246'999 | 5.59 | |
247'000 | - | 249'499 | 5.60 | |
249'500 | - | 252'499 | 5.61 | |
252'500 | - | 255'499 | 5.62 | |
255'500 | - | 258'499 | 5.63 | |
258'500 | - | 261'499 | 5.64 | |
261'500 | - | 264'499 | 5.65 | |
264'500 | - | 267'499 | 5.66 | |
267'500 | - | 270'499 | 5.67 | |
270'500 | - | 273'999 | 5.68 | |
274'000 | - | 277'499 | 5.69 | |
277'500 | - | 280'499 | 5.70 | |
280'500 | - | 283'999 | 5.71 | |
284'000 | - | 286'999 | 5.72 | |
287'000 | - | 290'499 | 5.73 | |
290'500 | - | 293'999 | 5.74 | |
294'000 | - | 296'999 | 5.75 | |
297'000 | - | 299'999 | 5.76 | |
300'000 | - | 302'499 | 5.77 | |
302'500 | - | 305'499 | 5.78 | |
305'500 | - | 307'999 | 5.79 | |
308'000 | - | 310'999 | 5.80 | |
311'000 | - | 313'999 | 5.81 | |
314'000 | - | 316'999 | 5.82 | |
317'000 | - | 320'499 | 5.83 | |
320'500 | - | 323'499 | 5.84 | |
323'500 | - | 326'499 | 5.85 | |
326'500 | - | 329'999 | 5.86 | |
330'000 | - | 333'499 | 5.87 | |
333'500 | - | 336'999 | 5.88 | |
337'000 | - | 340'499 | 5.89 | |
340'500 | - | 343'999 | 5.90 | |
344'000 | - | 347'499 | 5.91 | |
347'500 | - | 351'499 | 5.92 | |
351'500 | - | 354'999 | 5.93 | |
355'000 | - | 358'999 | 5.94 | |
359'000 | - | 362'999 | 5.95 | |
363'000 | - | 366'999 | 5.96 | |
367'000 | - | 371'499 | 5.97 | |
371'500 | - | 375'499 | 5.98 | |
375'500 | - | 379'999 | 5.99 | |
380'000 | - | 384'499 | 6.00 | |
384'500 | - | 388'999 | 6.01 | |
389'000 | - | 393'499 | 6.02 | |
393'500 | - | 398'499 | 6.03 | |
398'500 | - | 403'499 | 6.04 | |
403'500 | - | 408'499 | 6.05 | |
408'500 | - | 413'499 | 6.06 | |
413'500 | - | 417'999 | 6.07 | |
418'000 | - | 421'999 | 6.08 | |
422'000 | - | 425'999 | 6.09 | |
Barème D 2026 - République et Canton de Genève - novembre 2025 | Page : 9 | |||
TRANCHES BAREME | D IMPOTS A LA SOURCE 2026 | |||
Montants annuels en francs Taux
De | à | % | ||
426'000 | - | 430'499 | 6.10 | |
430'500 | - | 434'499 | 6.11 | |
434'500 | - | 438'999 | 6.12 | |
439'000 | - | 442'999 | 6.13 | |
443'000 | - | 447'499 | 6.14 | |
447'500 | - | 452'499 | 6.15 | |
452'500 | - | 456'999 | 6.16 | |
457'000 | - | 461'499 | 6.17 | |
461'500 | - | 466'499 | 6.18 | |
466'500 | - | 471'499 | 6.19 | |
471'500 | - | 476'499 | 6.20 | |
476'500 | - | 481'999 | 6.21 | |
482'000 | - | 486'999 | 6.22 | |
487'000 | - | 492'499 | 6.23 | |
492'500 | - | 497'999 | 6.24 | |
498'000 | - | 503'999 | 6.25 | |
504'000 | - | 509'999 | 6.26 | |
510'000 | - | 515'999 | 6.27 | |
516'000 | - | 521'999 | 6.28 | |
522'000 | - | 527'999 | 6.29 | |
528'000 | - | 533'999 | 6.30 | |
534'000 | - | 540'999 | 6.31 | |
541'000 | - | 546'999 | 6.32 | |
547'000 | - | 553'999 | 6.33 | |
554'000 | - | 560'999 | 6.34 | |
561'000 | - | 568'999 | 6.35 | |
569'000 | - | 575'999 | 6.36 | |
576'000 | - | 583'999 | 6.37 | |
584'000 | - | 590'999 | 6.38 | |
591'000 | - | 598'999 | 6.39 | |
599'000 | - | 607'999 | 6.40 | |
608'000 | - | 615'999 | 6.41 | |
616'000 | - | 624'999 | 6.42 | |
625'000 | - | 633'999 | 6.43 | |
634'000 | - | 642'999 | 6.44 | |
643'000 | - | 651'999 | 6.45 | |
652'000 | - | 659'999 | 6.46 | |
660'000 | - | 667'999 | 6.47 | |
668'000 | - | 676'999 | 6.48 | |
677'000 | - | 685'999 | 6.49 | |
686'000 | - | 694'999 | 6.50 | |
695'000 | - | 703'999 | 6.51 | |
704'000 | - | 712'999 | 6.52 | |
713'000 | - | 722'999 | 6.53 | |
723'000 | - | 732'999 | 6.54 | |
733'000 | - | 742'999 | 6.55 | |
743'000 | - | 753'999 | 6.56 | |
754'000 | - | 763'999 | 6.57 | |
764'000 | - | 774'999 | 6.58 | |
775'000 | - | 786'999 | 6.59 | |
787'000 | - | 798'999 | 6.60 | |
799'000 | - | 810'999 | 6.61 | |
811'000 | - | 822'999 | 6.62 | |
823'000 | - | 835'999 | 6.63 | |
836'000 | - | 849'999 | 6.64 | |
850'000 | - | 862'999 | 6.65 | |
Barème D 2026 - République et Canton de Genève - novembre 2025 | Page : 10 | |||
TRANCHES BAREME D IMPOTS | A LA SOURCE 2026 | |||
Montants annuels en francs Taux
De | à | % | ||
863'000 | - | 877'999 | 6.66 | |
878'000 | - | 891'999 | 6.67 | |
892'000 | - | 906'999 | 6.68 | |
907'000 | - | 922'999 | 6.69 | |
923'000 | - | 938'999 | 6.70 | |
939'000 | - | 955'999 | 6.71 | |
956'000 | - | 973'999 | 6.72 | |
974'000 | - | 991'999 | 6.73 | |
992'000 | - | 1'009'999 | 6.74 | |
1'010'000 | - | 1'029'999 | 6.75 | |
1'030'000 | - | 1'049'999 | 6.76 | |
1'050'000 | - | 1'069'999 | 6.77 | |
1'070'000 | - | 1'089'999 | 6.78 | |
1'090'000 | - | 1'119'999 | 6.79 | |
1'120'000 | - | 1'139'999 | 6.80 | |
1'140'000 | - | 1'169'999 | 6.81 | |
1'170'000 | - | 1'189'999 | 6.82 | |
1'190'000 | - | 1'219'999 | 6.83 | |
1'220'000 | - | 1'249'999 | 6.84 | |
1'250'000 | - | 1'279'999 | 6.85 | |
1'280'000 | - | 1'309'999 | 6.86 | |
1'310'000 | - | 1'339'999 | 6.87 | |
1'340'000 | - | 1'379'999 | 6.88 | |
1'380'000 | - | 1'409'999 | 6.89 | |
1'410'000 | - | 1'449'999 | 6.90 | |
1'450'000 | - | 1'489'999 | 6.91 | |
1'490'000 | - | 1'529'999 | 6.92 | |
1'530'000 | - | 1'579'999 | 6.93 | |
1'580'000 | - | 1'629'999 | 6.94 | |
1'630'000 | - | 1'679'999 | 6.95 | |
1'680'000 | - | 1'729'999 | 6.96 | |
1'730'000 | - | 1'789'999 | 6.97 | |
1'790'000 | - | 1'849'999 | 6.98 | |
1'850'000 | - | 1'919'999 | 6.99 | |
1'920'000 | - | 1'989'999 | 7.00 | |
1'990'000 | - | 2'069'999 | 7.01 | |
2'070'000 | - | 2'149'999 | 7.02 | |
2'150'000 | - | 2'239'999 | 7.03 | |
2'240'000 | - | 2'339'999 | 7.04 | |
2'340'000 | - | 2'449'999 | 7.05 | |
2'450'000 | - | 2'569'999 | 7.06 | |
2'570'000 | - | 2'699'999 | 7.07 | |
2'700'000 | - | 2'839'999 | 7.08 | |
2'840'000 | - | 2'999'999 | 7.09 | |
3'000'000 | - | 3'179'999 | 7.10 | |
3'180'000 | - | 3'379'999 | 7.11 | |
3'380'000 | - | 3'609'999 | 7.12 | |
3'610'000 | - | 3'869'999 | 7.13 | |
3'870'000 | - | 4'179'999 | 7.14 | |
4'180'000 | - | 4'529'999 | 7.15 | |
4'530'000 | - | 4'949'999 | 7.16 | |
4'950'000 | - | 5'459'999 | 7.17 | |
5'460'000 | - | 6'079'999 | 7.18 | |
6'080'000 | - | 6'869'999 | 7.19 | |
6'870'000 | - | 7'879'999 | 7.20 | |
7'880'000 | - | 9'249'999 | 7.21 | |
Barème D 2026 - République et Canton de Genève - novembre 2025 | Page : 11 | |||
TRANCHES BAREME D IMPOTS A LA SOURCE 2026 Montants annuels en francs Taux
De | à | % | ||
9'250'000 | - | 11'189'999 | 7.22 | |
11'190'000 | - | 14'169'999 | 7.23 | |
14'170'000 | - | 19'289'999 | 7.24 | |
19'290'000 | - | 30'229'999 | 7.25 | |
30'230'000 | - | 69'789'999 | 7.26 | |
69'790'000 | - | 111'999'999 | 7.27 | |
Barème D 2026 - République et Canton de Genève - | novembre 2025 | Page : 12 | ||