Barèmes de perception de l'impôt à la source 2025 – Geneva, GE guidance 631e79c7d909a8697130

TRANCHES BAREMES IMPOTS A

LA SOURCE 2025

TAUX BAREMES IMPOTS A LA SOURCE 2025

A0

B0 B1 B2 B3 B4

B5

C0 C1

C2 C3 C4 C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seul

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

%

0 enf. 1 enf. 2 enf. 3 enf. 4 enf.

% % % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf. 5 enf.

% % % % %

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

0

29'399

0 -

2'449.95

0.00

13.60

_____

_____ _____ _____ _____ _____

_____

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

29'400 -

29'999

2'450 -

2'499.95

13.61

13.88

0.09

_____ _____ _____ _____ _____

_____

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

30'000 -

30'599

2'500 -

2'549.95

13.89

14.16

0.10

_____ Le_____

conjoint_____ _____

ne travaille _____

pas et n'a

_____

_____ _____des_____

_____ou reçoit

_____travaille

Le conjoint

_____

_____ _____ _____

_____

30'600 -

31'199

2'550 -

2'599.95

14.17

14.43

0.29

_____

_____ pas _____

de revenu _____

acquis en _____

_____

_____ _____

revenus _____

acquis en _____ _____

compensation

_____

_____ _____ _____

_____

31'200 -

31'799

2'600 -

2'649.95

14.44

14.71

0.50

compensation

_____ _____ (assurance-maladie

_____ _____ _____

_____

0.17

accidents /_____

_____/ _____

(assurance-maladie

_____ _____

_____

_____ _____ _____

_____

31'800 -

32'399

2'650 -

2'699.95

14.72

14.99

0.71

accidents_____

_____ / _____ / invalidité _____/

/ maternité

_____

0.36

invalidité

_____ _____/ maternité

_____/ chômage).

_____ _____

_____

_____ _____ _____

_____

32'400 -

32'999

2'700 -

2'749.95

15.00

15.27

0.90

_____ chômage).

_____ _____ _____ _____

_____

0.55

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

33'000 -

33'599

2'750 -

2'799.95

15.28

15.55

1.09

_____ _____ _____ _____ _____

_____

0.74

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

33'600 -

34'199

2'800 -

2'849.95

15.56

15.82

1.27

_____ _____ _____ _____ _____

_____

0.91

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

34'200 -

34'799

2'850 -

2'899.95

15.83

16.10

1.45

_____ _____ _____ _____ _____

_____

1.08

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

34'800 -

35'399

2'900 -

2'949.95

16.11

16.38

1.62

_____ _____ _____ _____ _____

_____

1.25

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

35'400 -

35'999

2'950 -

2'999.95

16.39

16.66

1.81

_____ _____ _____ _____ _____

_____

1.41

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

36'000 -

36'599

3'000 -

3'049.95

16.67

16.93

1.99

_____ _____ _____ _____ _____

_____

1.59

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

36'600 -

37'199

3'050 -

3'099.95

16.94

17.21

2.16

_____ _____ _____ _____ _____

_____

1.79

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

37'200 -

37'799

3'100 -

3'149.95

17.22

17.49

2.33

_____ _____ _____ _____ _____

_____

1.97

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

37'800 -

38'399

3'150 -

3'199.95

17.50

17.77

2.51

_____ _____ _____ _____ _____

_____

2.13

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

38'400 -

38'999

3'200 -

3'249.95

17.78

18.05

2.69

_____ _____ _____ _____ _____

_____

2.31

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

39'000 -

39'599

3'250 -

3'299.95

18.06

18.32

2.86

_____ _____ _____ _____ _____

_____

2.49

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

39'600 -

40'199

3'300 -

3'349.95

18.33

18.60

3.02

_____ _____ _____ _____ _____

_____

2.67

_____ _____ _____ _____ _____

_____

_____ _____ _____

_____

40'200 -

40'799

3'350 -

3'399.95

18.61

18.88

3.19

_____ _____ _____ _____ _____

_____

2.84

0.08 _____ _____ _____ _____

_____

_____ _____ _____

_____

40'800 -

41'399

3'400 -

3'449.95

18.89

19.16

3.37

_____ _____ _____ _____ _____

_____

3.01

0.24 _____ _____ _____ _____

_____

_____ _____ _____

_____

41'400 -

41'999

3'450 -

3'499.95

19.17

19.43

3.54

_____ _____ _____ _____ _____

_____

3.19

0.39 _____ _____ _____ _____

_____

_____ _____ _____

_____

42'000 -

42'599

3'500 -

3'549.95

19.44

19.71

3.71

_____ _____ _____ _____ _____

_____

3.36

0.53 _____ _____ _____ _____

_____

_____ _____ _____

_____

42'600 -

43'199

3'550 -

3'599.95

19.72

19.99

3.87

_____ _____ _____ _____ _____

_____

3.53

0.68 _____ _____ _____ _____

_____

_____ _____ _____

_____

43'200 -

43'799

3'600 -

3'649.95

20.00

20.27

4.04

_____ _____ _____ _____ _____

_____

3.70

0.81 _____ _____ _____ _____

_____

_____ _____ _____

_____

43'800 -

44'399

3'650 -

3'699.95

20.28

20.55

4.22

_____ _____ _____ _____ _____

_____

3.88

0.95 _____ _____ _____ _____

_____

_____ _____ _____

_____

44'400 -

44'999

3'700 -

3'749.95

20.56

20.82

4.38

_____ _____ _____ _____ _____

_____

4.05

1.08 _____ _____ _____ _____

_____

_____ _____ _____

_____

45'000 -

45'599

3'750 -

3'799.95

20.83

21.10

4.54

_____ _____ _____ _____ _____

_____

4.22

1.22 _____ _____ _____ _____

_____

_____ _____ _____

_____

45'600 -

46'199

3'800 -

3'849.95

21.11

21.38

4.70

_____ _____ _____ _____ _____

_____

4.38

1.36 _____ _____ _____ _____

_____

_____ _____ _____

_____

46'200 -

46'799

3'850 -

3'899.95

21.39

21.66

4.86

_____ _____ _____ _____ _____

_____

4.54

1.50 _____ _____ _____ _____

_____

_____ _____ _____

_____

46'800 -

47'399

3'900 -

3'949.95

21.67

21.93

5.01

_____ _____ _____ _____ _____

_____

4.70

1.63 _____ _____ _____ _____

_____

_____ _____ _____

_____

47'400 -

47'999

3'950 -

3'999.95

21.94

22.21

5.15

_____ _____ _____ _____ _____

_____

4.85

1.77 _____ _____ _____ _____

_____

_____ _____ _____

_____

48'000 -

48'599

4'000 -

4'049.95

22.22

22.49

5.30

_____ _____ _____ _____ _____

_____

5.00

1.92 _____ _____ _____ _____

_____

_____ _____ _____

_____

48'600 -

49'199

4'050 -

4'099.95

22.50

22.77

5.44

_____ _____ _____ _____ _____

_____

5.15

2.06 _____ _____ _____ _____

_____

_____ _____ _____

_____

49'200 -

49'799

4'100 -

4'149.95

22.78

23.05

5.57

_____ _____ _____ _____ _____

_____

5.29

2.19 0.03 _____ _____ _____

_____

_____ _____ _____

_____

49'800 -

50'399

4'150 -

4'199.95

23.06

23.32

5.71

_____ _____ _____ _____ _____

_____

5.43

2.33 0.15 _____ _____ _____

_____

_____ _____ _____

_____

50'400 -

50'999

4'200 -

4'249.95

23.33

23.60

5.85

0.06 _____ _____ _____ _____

_____

5.58

2.47 0.28 _____ _____ _____

_____

_____ _____ _____

_____

51'000 -

51'599

4'250 -

4'299.95

23.61

23.88

5.98

0.06 _____ _____ _____ _____

_____

5.73

2.62 0.40 _____ _____ _____

_____

_____ _____ _____

_____

51'600 -

52'199

4'300 -

4'349.95

23.89

24.16

6.11

0.07 _____ _____ _____ _____

_____

5.88

2.75 0.52 _____ _____ _____

_____

_____ _____ _____

_____

52'200 -

52'799

4'350 -

4'399.95

24.17

24.43

6.24

0.08 _____ _____ _____ _____

_____

6.02

2.89 0.64 _____ _____ _____

_____

_____ _____ _____

_____

52'800 -

53'399

4'400 -

4'449.95

24.44

24.71

6.37

0.09 _____ _____ _____ _____

_____

6.16

3.03 0.75 _____ _____ _____

_____

_____ _____ _____

_____

53'400 -

53'999

4'450 -

4'499.95

24.72

24.99

6.49

0.10 _____ _____ _____ _____

_____

6.29

3.18 0.86 _____ _____ _____

_____

_____ _____ _____

_____

54'000 -

54'599

4'500 -

4'549.95

25.00

25.27

6.61

0.11 _____ _____ _____ _____

_____

6.43

3.32 0.98 _____ _____ _____

_____

_____ _____ _____

_____

54'600 -

55'199

4'550 -

4'599.95

25.28

25.55

6.72

0.11 _____ _____ _____ _____

_____

6.57

3.46 1.10 _____ _____ _____

_____

_____ _____ _____

_____

55'200 -

55'799

4'600 -

4'649.95

25.56

25.82

6.85

0.12 _____ _____ _____ _____

_____

6.70

3.59 1.22 _____ _____ _____

_____

_____ _____ _____

_____

55'800 -

56'399

4'650 -

4'699.95

25.83

26.10

6.98

0.13 _____ _____ _____ _____

_____

6.85

3.76 1.33 _____ _____ _____

_____

_____ _____ _____

_____

56'400 -

56'999

4'700 -

4'749.95

26.11

26.38

7.10

0.14 _____ _____ _____ _____

_____

6.99

3.91 1.45 _____ _____ _____

_____

_____ _____ _____

_____

57'000 -

57'599

4'750 -

4'799.95

26.39

26.66

7.22

0.14 _____ _____ _____ _____

_____

7.14

4.06 1.57 _____ _____ _____

_____

_____ _____ _____

_____

Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024

Page 1

TRANCHES BAREMES IMPOTS A

LA SOURCE 2025

TAUX BAREMES IMPOTS A LA SOURCE 2025

A0

B0

B1 B2 B3 B4

B5

C0 C1

C2 C3 C4

C5

H1

H2 H3 H4

H5

Année

Mois

A l'heure

Seul

Marié et le conjoint ne travaille pas

Marié et les 2 conjoints travaillent

Famille monoparentale

fr.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

0 enf.

%

1 enf. 2 enf. 3 enf. 4 enf.

% % % %

5 enf.

%

1 enf.

%

2 enf. 3 enf. 4 enf.

% % %

5 enf.

%

57'600 -

58'199

4'800 -

4'849.95

26.67

26.93

7.34

0.15

_____ _____ _____ _____

_____

7.28

4.20 1.69 _____ _____

_____

_____ _____ _____

_____

58'200 -

58'799

4'850 -

4'899.95

26.94

27.21

7.46

0.16

_____ _____ _____ _____

_____

7.41

4.34 1.81 _____ _____

_____

_____ _____ _____

_____

58'800 -

59'399

4'900 -

4'949.95

27.22

27.49

7.58

0.16

_____ _____ _____ _____

_____

7.55

4.48 1.93 0.10 _____

_____

_____ _____ _____

_____

59'400 -

59'999

4'950 -

4'999.95

27.50

27.77

7.70

0.17

_____ _____ _____ _____

_____

7.68

4.62 2.05 0.20 _____

_____

_____ _____ _____

_____

60'000 -

60'599

5'000 -

5'049.95

27.78

28.05

7.83

0.18

_____ _____ _____ _____

_____

7.81

4.77 2.18 0.31 _____

_____

_____ _____ _____

_____

60'600 -

61'199

5'050 -

5'099.95

28.06

28.32

7.96

0.21

_____ _____ _____ _____

_____

7.93

4.91 2.30 0.41 _____

_____

_____ _____ _____

_____

61'200 -

61'799

5'100 -

5'149.95

28.33

28.60

8.08

0.32

_____ _____ _____ _____

_____

8.06

5.05 2.42 0.51 _____

_____

_____ _____ _____

_____

61'800 -

62'399

5'150 -

5'199.95

28.61

28.88

8.21

0.42

_____ _____ _____ _____

_____

8.19

5.19 2.54 0.61 _____

_____

_____ _____ _____

_____

62'400 -

62'999

5'200 -

5'249.95

28.89

29.16

8.33

0.53

_____ _____ _____ _____

_____

8.32

5.32 2.67 0.71 _____

_____

_____ _____ _____

_____

63'000 -

63'599

5'250 -

5'299.95

29.17

29.43

8.45

0.64

_____ _____ _____ _____

_____

8.44

5.45 2.80 0.80 _____

_____

_____ _____ _____

_____

63'600 -

64'199

5'300 -

5'349.95

29.44

29.71

8.57

0.74

_____ _____ _____ _____

_____

8.56

5.58 2.92 0.91 _____

_____

_____ _____ _____

_____

64'200 -

64'799

5'350 -

5'399.95

29.72

29.99

8.68

0.84

_____ _____ _____ _____

_____

8.68

5.70 3.04 1.01 _____

_____

_____ _____ _____

_____

64'800 -

65'399

5'400 -

5'449.95

30.00

30.27

8.80

0.94

_____ _____ _____ _____

_____

8.81

5.84 3.16 1.11 _____

_____

_____ _____ _____

_____

65'400 -

65'999

5'450 -

5'499.95

30.28

30.55

8.91

1.03

_____ _____ _____ _____

_____

8.93

5.97 3.28 1.21 _____

_____

_____ _____ _____

_____

66'000 -

66'599

5'500 -

5'549.95

30.56

30.82

9.02

1.13

_____ _____ _____ _____

_____

9.05

6.10 3.43 1.32 _____

_____

_____ _____ _____

_____

66'600 -

67'199

5'550 -

5'599.95

30.83

31.10

9.14

1.22

_____ _____ _____ _____

_____

9.17

6.23 3.56 1.43 _____

_____

_____ _____ _____

_____

67'200 -

67'799

5'600 -

5'649.95

31.11

31.38

9.25

1.31

_____ _____ _____ _____

_____

9.29

6.36 3.70 1.54 _____

_____

_____ _____ _____

_____

67'800 -

68'399

5'650 -

5'699.95

31.39

31.66

9.36

1.40

_____ _____ _____ _____

_____

9.41

6.48 3.83 1.64 0.06

_____

_____ _____ _____

_____

68'400 -

68'999

5'700 -

5'749.95

31.67

31.93

9.46

1.49

_____ _____ _____ _____

_____

9.53

6.61 3.96 1.75 0.15

_____

_____ _____ _____

_____

69'000 -

69'599

5'750 -

5'799.95

31.94

32.21

9.57

1.58

_____ _____ _____ _____

_____

9.64

6.73 4.09 1.86 0.24

_____

_____ _____ _____

_____

69'600 -

70'199

5'800 -

5'849.95

32.22

32.49

9.67

1.66

_____ _____ _____ _____

_____

9.70

6.81 4.16 1.92 0.29

_____

_____ _____ _____

_____

70'200 -

70'799

5'850 -

5'899.95

32.50

32.77

9.78

1.76

_____ _____ _____ _____

_____

9.77

6.88 4.24 1.99 0.34

_____

_____ _____ _____

_____

70'800 -

71'399

5'900 -

5'949.95

32.78

33.05

9.88

1.86

_____ _____ _____ _____

_____

9.84

6.96 4.32 2.06 0.39

_____

0.03

_____ _____ _____

_____

71'400 -

71'999

5'950 -

5'999.95

33.06

33.32

9.99

1.95

_____ _____ _____ _____

_____

9.90

7.04 4.40 2.12 0.44

_____

0.12

_____ _____ _____

_____

72'000 -

72'599

6'000 -

6'049.95

33.33

33.60

10.09

2.04

_____ _____ _____ _____

_____

9.97

7.11 4.47 2.19 0.49

_____

0.21

_____ _____ _____

_____

72'600 -

73'199

6'050 -

6'099.95

33.61

33.88

10.19

2.14

_____ _____ _____ _____

_____

10.03

7.19 4.55 2.25 0.54

_____

0.30

_____ _____ _____

_____

73'200 -

73'799

6'100 -

6'149.95

33.89

34.16

10.28

2.23

_____ _____ _____ _____

_____

10.09

7.27 4.62 2.32 0.59

_____

0.39

_____ _____ _____

_____

73'800 -

74'399

6'150 -

6'199.95

34.17

34.43

10.38

2.31

_____ _____ _____ _____

_____

10.15

7.34 4.70 2.39 0.64

_____

0.47

_____ _____ _____

_____

74'400 -

74'999

6'200 -

6'249.95

34.44

34.71

10.47

2.40

_____ _____ _____ _____

_____

10.22

7.42 4.77 2.46 0.68

_____

0.56

_____ _____ _____

_____

75'000 -

75'599

6'250 -

6'299.95

34.72

34.99

10.57

2.49

_____ _____ _____ _____

_____

10.28

7.49 4.85 2.53 0.74

_____

0.64

_____ _____ _____

_____

75'600 -

76'199

6'300 -

6'349.95

35.00

35.27

10.66

2.59

_____ _____ _____ _____

_____

10.34

7.57 4.92 2.60 0.79

_____

0.72

_____ _____ _____

_____

76'200 -

76'799

6'350 -

6'399.95

35.28

35.55

10.75

2.68

_____ _____ _____ _____

_____

10.40

7.64 4.99 2.67 0.85

_____

0.80

_____ _____ _____

_____

76'800 -

77'399

6'400 -

6'449.95

35.56

35.82

10.84

2.78

_____ _____ _____ _____

_____

10.46

7.71 5.07 2.74 0.90

_____

0.88

_____ _____ _____

_____

77'400 -

77'999

6'450 -

6'499.95

35.83

36.10

10.93

2.88

_____ _____ _____ _____

_____

10.52

7.78 5.14 2.81 0.96

_____

0.96

_____ _____ _____

_____

78'000 -

78'599

6'500 -

6'549.95

36.11

36.38

11.02

2.98

_____ _____ _____ _____

_____

10.58

7.85 5.21 2.87 1.02

_____

1.04

_____ _____ _____

_____

78'600 -

79'199

6'550 -

6'599.95

36.39

36.66

11.10

3.07

0.01 _____ _____ _____

_____

10.64

7.92 5.29 2.94 1.07

_____

1.11

_____ _____ _____

_____

79'200 -

79'799

6'600 -

6'649.95

36.67

36.93

11.19

3.16

0.09 _____ _____ _____

_____

10.70

7.99 5.37 3.01 1.13

_____

1.19

_____ _____ _____

_____

79'800 -

80'399

6'650 -

6'699.95

36.94

37.21

11.27

3.25

0.17 _____ _____ _____

_____

10.76

8.06 5.45 3.07 1.18

_____

1.27

_____ _____ _____

_____

80'400 -

80'999

6'700 -

6'749.95

37.22

37.49

11.36

3.35

0.25 _____ _____ _____

_____

10.82

8.13 5.53 3.14 1.24

_____

1.35

_____ _____ _____

_____

81'000 -

81'599

6'750 -

6'799.95

37.50

37.77

11.44

3.45

0.33 _____ _____ _____

_____

10.88

8.20 5.61 3.20 1.30

_____

1.43

_____ _____ _____

_____

81'600 -

82'199

6'800 -

6'849.95

37.78

38.05

11.52

3.55

0.41 _____ _____ _____

_____

10.94

8.27 5.68 3.27 1.36

_____

1.51

_____ _____ _____

_____

82'200 -

82'799

6'850 -

6'899.95

38.06

38.32

11.60

3.65

0.49 _____ _____ _____

_____

11.00

8.34 5.76 3.36 1.42

_____

1.59

_____ _____ _____

_____

82'800 -

83'399

6'900 -

6'949.95

38.33

38.60

11.68

3.74

0.56 _____ _____ _____

_____

11.06

8.41 5.84 3.43 1.48

_____

1.70

_____ _____ _____

_____

83'400 -

83'999

6'950 -

6'999.95

38.61

38.88

11.75

3.83

0.64 _____ _____ _____

_____

11.11

8.48 5.91 3.51 1.54

_____

1.79

_____ _____ _____

_____

84'000 -

84'599

7'000 -

7'049.95

38.89

39.16

11.83

3.93

0.71 _____ _____ _____

_____

11.17

8.54 5.99 3.58 1.60

0.02

1.88

_____ _____ _____

_____

84'600 -

85'199

7'050 -

7'099.95

39.17

39.43

11.90

4.02

0.79 _____ _____ _____

_____

11.23

8.61 6.06 3.65 1.66

0.07

1.97

_____ _____ _____

_____

85'200 -

85'799

7'100 -

7'149.95

39.44

39.71

11.98

4.11

0.86 _____ _____ _____

_____

11.28

8.68 6.13 3.73 1.72

0.12

2.06

_____ _____ _____

_____

85'800 -

86'399

7'150 -

7'199.95

39.72

39.99

12.05

4.21

0.93 _____ _____ _____

_____

11.34

8.74 6.21 3.80 1.78

0.17

2.15

_____ _____ _____

_____

Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024

Page 2

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
86'400 -	86'999	7'200 -	7'249.95	40.00	40.27	12.12	4.31	1.00 _____ _____ _____	_____	11.39	8.81 6.28 3.87 1.84	0.23	2.24	_____ _____ _____	_____
87'000 -	87'599	7'250 -	7'299.95	40.28	40.55	12.19	4.41	1.07 _____ _____ _____	_____	11.45	8.87 6.35 3.95 1.91	0.28	2.33	_____ _____ _____	_____
87'600 -	88'199	7'300 -	7'349.95	40.56	40.82	12.26	4.51	1.14 _____ _____ _____	_____	11.50	8.94 6.42 4.03 1.97	0.33	2.42	_____ _____ _____	_____
88'200 -	88'799	7'350 -	7'399.95	40.83	41.10	12.33	4.61	1.21 _____ _____ _____	_____	11.56	9.01 6.49 4.10 2.03	0.38	2.51	_____ _____ _____	_____
88'800 -	89'399	7'400 -	7'449.95	41.11	41.38	12.40	4.70	1.33 _____ _____ _____	_____	11.61	9.07 6.56 4.18 2.10	0.44	2.60	0.04 _____ _____	_____
89'400 -	89'999	7'450 -	7'499.95	41.39	41.66	12.47	4.80	1.41 _____ _____ _____	_____	11.66	9.14 6.64 4.25 2.16	0.49	2.69	0.12 _____ _____	_____
90'000 -	90'599	7'500 -	7'549.95	41.67	41.93	12.53	4.89	1.50 _____ _____ _____	_____	11.72	9.21 6.71 4.33 2.22	0.54	2.78	0.19 _____ _____	_____
90'600 -	91'199	7'550 -	7'599.95	41.94	42.21	12.60	4.99	1.58 _____ _____ _____	_____	11.77	9.27 6.78 4.40 2.28	0.59	2.88	0.26 _____ _____	_____
91'200 -	91'799	7'600 -	7'649.95	42.22	42.49	12.66	5.08	1.66 _____ _____ _____	_____	11.82	9.34 6.85 4.47 2.35	0.64	2.98	0.33 _____ _____	_____
91'800 -	92'399	7'650 -	7'699.95	42.50	42.77	12.72	5.17	1.74 _____ _____ _____	_____	11.87	9.40 6.92 4.55 2.42	0.69	3.07	0.40 _____ _____	_____
92'400 -	92'999	7'700 -	7'749.95	42.78	43.05	12.79	5.26	1.82 _____ _____ _____	_____	11.92	9.46 6.99 4.62 2.48	0.74	3.16	0.47 _____ _____	_____
93'000 -	93'599	7'750 -	7'799.95	43.06	43.32	12.85	5.35	1.91 _____ _____ _____	_____	11.97	9.53 7.06 4.69 2.55	0.80	3.26	0.54 _____ _____	_____
93'600 -	94'199	7'800 -	7'849.95	43.33	43.60	12.91	5.43	1.99 _____ _____ _____	_____	12.02	9.59 7.13 4.76 2.61	0.85	3.35	0.61 _____ _____	_____
94'200 -	94'799	7'850 -	7'899.95	43.61	43.88	12.97	5.52	2.08 _____ _____ _____	_____	12.07	9.65 7.20 4.83 2.68	0.91	3.44	0.67 _____ _____	_____
94'800 -	95'399	7'900 -	7'949.95	43.89	44.16	13.03	5.60	2.16 _____ _____ _____	_____	12.12	9.71 7.27 4.90 2.74	0.96	3.53	0.74 _____ _____	_____
95'400 -	95'999	7'950 -	7'999.95	44.17	44.43	13.09	5.69	2.25 _____ _____ _____	_____	12.17	9.77 7.33 4.97 2.81	1.02	3.62	0.80 _____ _____	_____
96'000 -	96'599	8'000 -	8'049.95	44.44	44.71	13.15	5.77	2.34 _____ _____ _____	_____	12.22	9.83 7.40 5.04 2.87	1.07	3.72	0.87 _____ _____	_____
96'600 -	97'199	8'050 -	8'099.95	44.72	44.99	13.20	5.85	2.43 0.03 _____ _____	_____	12.28	9.89 7.47 5.11 2.93	1.13	3.81	0.93 _____ _____	_____
97'200 -	97'799	8'100 -	8'149.95	45.00	45.27	13.26	5.93	2.51 0.09 _____ _____	_____	12.33	9.95 7.54 5.19 3.00	1.18	3.91	0.99 _____ _____	_____
97'800 -	98'399	8'150 -	8'199.95	45.28	45.55	13.32	6.01	2.59 0.16 _____ _____	_____	12.38	10.01 7.61 5.26 3.06	1.24	4.00	1.06 _____ _____	_____
98'400 -	98'999	8'200 -	8'249.95	45.56	45.82	13.39	6.09	2.69 0.23 _____ _____	_____	12.43	10.07 7.67 5.33 3.12	1.30	4.09	1.13 _____ _____	_____
99'000 -	99'599	8'250 -	8'299.95	45.83	46.10	13.46	6.17	2.78 0.29 _____ _____	_____	12.48	10.13 7.74 5.41 3.18	1.36	4.18	1.20 _____ _____	_____
99'600 -	100'199	8'300 -	8'349.95	46.11	46.38	13.53	6.25	2.87 0.36 _____ _____	_____	12.53	10.19 7.81 5.48 3.24	1.41	4.27	1.26 _____ _____	_____
100'200 -	100'799	8'350 -	8'399.95	46.39	46.66	13.61	6.33	2.95 0.42 _____ _____	_____	12.58	10.24 7.88 5.55 3.33	1.47	4.36	1.33 _____ _____	_____
100'800 -	101'399	8'400 -	8'449.95	46.67	46.93	13.68	6.41	3.04 0.48 _____ _____	_____	12.62	10.30 7.95 5.62 3.40	1.53	4.44	1.40 _____ _____	_____
101'400 -	101'999	8'450 -	8'499.95	46.94	47.21	13.76	6.49	3.13 0.55 _____ _____	_____	12.68	10.36 8.02 5.69 3.48	1.59	4.53	1.46 _____ _____	_____
102'000 -	102'599	8'500 -	8'549.95	47.22	47.49	13.83	6.57	3.21 0.61 _____ _____	_____	12.72	10.42 8.09 5.76 3.55	1.65	4.61	1.52 _____ _____	_____
102'600 -	103'199	8'550 -	8'599.95	47.50	47.77	13.91	6.64	3.30 0.67 _____ _____	_____	12.77	10.47 8.15 5.83 3.62	1.70	4.70	1.59 _____ _____	_____
103'200 -	103'799	8'600 -	8'649.95	47.78	48.05	13.98	6.72	3.38 0.73 _____ _____	_____	12.82	10.53 8.22 5.90 3.69	1.76	4.78	1.66 _____ _____	_____
103'800 -	104'399	8'650 -	8'699.95	48.06	48.32	14.05	6.79	3.47 0.79 _____ _____	_____	12.86	10.58 8.28 5.97 3.76	1.82	4.86	1.73 _____ _____	_____
104'400 -	104'999	8'700 -	8'749.95	48.33	48.60	14.12	6.86	3.56 0.85 _____ _____	_____	12.91	10.64 8.35 6.04 3.83	1.89	4.94	1.83 _____ _____	_____
105'000 -	105'599	8'750 -	8'799.95	48.61	48.88	14.19	6.94	3.65 0.90 _____ _____	_____	12.96	10.70 8.41 6.10 3.91	1.95	5.02	1.91 _____ _____	_____
105'600 -	106'199	8'800 -	8'849.95	48.89	49.16	14.26	7.01	3.73 0.97 _____ _____	_____	13.00	10.75 8.48 6.17 3.98	2.01	5.10	1.99 _____ _____	_____
106'200 -	106'799	8'850 -	8'899.95	49.17	49.43	14.34	7.08	3.82 1.03 _____ _____	_____	13.05	10.81 8.54 6.24 4.05	2.07	5.18	2.07 _____ _____	_____
106'800 -	107'399	8'900 -	8'949.95	49.44	49.71	14.41	7.15	3.91 1.09 _____ _____	_____	13.09	10.86 8.60 6.31 4.12	2.13	5.26	2.15 0.06 _____	_____
107'400 -	107'999	8'950 -	8'999.95	49.72	49.99	14.48	7.22	3.99 1.16 _____ _____	_____	13.14	10.92 8.67 6.38 4.19	2.19	5.33	2.23 0.12 _____	_____
108'000 -	108'599	9'000 -	9'049.95	50.00	50.27	14.55	7.30	4.07 1.22 _____ _____	_____	13.18	10.97 8.73 6.45 4.26	2.25	5.41	2.31 0.18 _____	_____
108'600 -	109'199	9'050 -	9'099.95	50.28	50.55	14.62	7.37	4.16 1.28 _____ _____	_____	13.23	11.03 8.79 6.53 4.33	2.31	5.49	2.40 0.24 _____	_____
109'200 -	109'799	9'100 -	9'149.95	50.56	50.82	14.69	7.45	4.24 1.34 _____ _____	_____	13.27	11.08 8.85 6.59 4.40	2.37	5.57	2.48 0.30 _____	_____
109'800 -	110'399	9'150 -	9'199.95	50.83	51.10	14.75	7.53	4.32 1.42 _____ _____	_____	13.32	11.14 8.91 6.66 4.46	2.44	5.64	2.56 0.35 _____	_____
110'400 -	110'999	9'200 -	9'249.95	51.11	51.38	14.82	7.61	4.40 1.50 _____ _____	_____	13.36	11.19 8.97 6.73 4.53	2.50	5.72	2.64 0.41 _____	_____
111'000 -	111'599	9'250 -	9'299.95	51.39	51.66	14.88	7.68	4.48 1.58 _____ _____	_____	13.41	11.24 9.03 6.80 4.60	2.56	5.80	2.72 0.47 _____	_____
111'600 -	112'199	9'300 -	9'349.95	51.67	51.93	14.95	7.76	4.55 1.66 _____ _____	_____	13.45	11.29 9.09 6.87 4.66	2.63	5.88	2.80 0.53 _____	_____
112'200 -	112'799	9'350 -	9'399.95	51.94	52.21	15.01	7.84	4.63 1.73 _____ _____	_____	13.50	11.35 9.15 6.94 4.73	2.69	5.95	2.88 0.58 _____	_____
112'800 -	113'399	9'400 -	9'449.95	52.22	52.49	15.08	7.91	4.71 1.81 _____ _____	_____	13.54	11.40 9.21 7.00 4.80	2.75	6.03	2.96 0.64 _____	_____
113'400 -	113'999	9'450 -	9'499.95	52.50	52.77	15.14	7.99	4.78 1.89 _____ _____	_____	13.59	11.45 9.27 7.07 4.86	2.81	6.11	3.04 0.69 _____	_____
114'000 -	114'599	9'500 -	9'549.95	52.78	53.05	15.20	8.06	4.86 1.96 _____ _____	_____	13.63	11.50 9.33 7.13 4.93	2.87	6.18	3.13 0.75 _____	_____
114'600 -	115'199	9'550 -	9'599.95	53.06	53.32	15.26	8.13	4.93 2.04 0.04 _____	_____	13.68	11.55 9.39 7.20 5.00	2.93	6.26	3.21 0.80 _____	_____
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 3

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
115'200 -	115'799	9'600 -	9'649.95	53.33	53.60	15.32	8.20	5.00 2.11 0.10 _____	_____	13.72	11.60 9.45 7.26 5.07	2.99	6.33	3.29 0.85 _____	_____
115'800 -	116'399	9'650 -	9'699.95	53.61	53.88	15.38	8.27	5.08 2.19 0.15 _____	_____	13.76	11.65 9.51 7.33 5.14	3.05	6.40	3.37 0.91 _____	_____
116'400 -	116'999	9'700 -	9'749.95	53.89	54.16	15.44	8.34	5.15 2.27 0.21 _____	_____	13.80	11.70 9.57 7.39 5.22	3.11	6.47	3.45 0.97 _____	_____
117'000 -	117'599	9'750 -	9'799.95	54.17	54.43	15.50	8.41	5.23 2.34 0.26 _____	_____	13.85	11.75 9.63 7.46 5.29	3.19	6.54	3.53 1.03 _____	_____
117'600 -	118'199	9'800 -	9'849.95	54.44	54.71	15.56	8.48	5.31 2.42 0.32 _____	_____	13.89	11.80 9.69 7.52 5.36	3.26	6.62	3.61 1.09 _____	_____
118'200 -	118'799	9'850 -	9'899.95	54.72	54.99	15.62	8.55	5.38 2.50 0.37 _____	_____	13.93	11.85 9.75 7.59 5.43	3.33	6.68	3.69 1.15 _____	_____
118'800 -	119'399	9'900 -	9'949.95	55.00	55.27	15.68	8.62	5.46 2.57 0.43 _____	_____	13.97	11.90 9.81 7.65 5.50	3.40	6.76	3.77 1.20 _____	_____
119'400 -	119'999	9'950 -	9'999.95	55.28	55.55	15.73	8.69	5.53 2.65 0.48 _____	_____	14.01	11.95 9.86 7.72 5.57	3.47	6.84	3.84 1.26 _____	_____
120'000 -	120'599	10'000 -	10'049.95	55.56	55.82	15.79	8.76	5.61 2.72 0.53 _____	_____	14.05	12.00 9.92 7.78 5.63	3.54	6.91	3.92 1.32 _____	_____
120'600 -	121'199	10'050 -	10'099.95	55.83	56.10	15.84	8.83	5.68 2.80 0.58 _____	_____	14.10	12.05 9.98 7.84 5.70	3.61	6.98	4.00 1.37 _____	_____
121'200 -	121'799	10'100 -	10'149.95	56.11	56.38	15.90	8.89	5.75 2.88 0.64 _____	_____	14.14	12.10 10.03 7.90 5.77	3.67	7.06	4.08 1.43 _____	_____
121'800 -	122'399	10'150 -	10'199.95	56.39	56.66	15.95	8.96	5.83 2.96 0.69 _____	_____	14.18	12.15 10.09 7.97 5.84	3.74	7.13	4.16 1.50 _____	_____
122'400 -	122'999	10'200 -	10'249.95	56.67	56.93	16.01	9.03	5.90 3.03 0.74 _____	_____	14.22	12.20 10.14 8.03 5.90	3.81	7.20	4.23 1.56 _____	_____
123'000 -	123'599	10'250 -	10'299.95	56.94	57.21	16.06	9.09	5.97 3.11 0.79 _____	_____	14.27	12.24 10.20 8.10 5.97	3.88	7.28	4.31 1.61 _____	_____
123'600 -	124'199	10'300 -	10'349.95	57.22	57.49	16.11	9.16	6.04 3.19 0.84 _____	_____	14.31	12.29 10.25 8.16 6.04	3.95	7.35	4.38 1.67 _____	_____
124'200 -	124'799	10'350 -	10'399.95	57.50	57.77	16.16	9.23	6.11 3.26 0.90 _____	_____	14.35	12.34 10.30 8.22 6.10	4.02	7.42	4.46 1.76 0.01	_____
124'800 -	125'399	10'400 -	10'449.95	57.78	58.05	16.22	9.29	6.18 3.34 0.95 _____	_____	14.39	12.39 10.36 8.29 6.17	4.09	7.49	4.53 1.83 0.06	_____
125'400 -	125'999	10'450 -	10'499.95	58.06	58.32	16.27	9.35	6.24 3.42 1.01 _____	_____	14.43	12.43 10.41 8.35 6.24	4.16	7.55	4.61 1.90 0.12	_____
126'000 -	126'599	10'500 -	10'549.95	58.33	58.60	16.32	9.42	6.31 3.49 1.06 _____	_____	14.47	12.48 10.46 8.41 6.30	4.23	7.62	4.68 1.97 0.17	_____
126'600 -	127'199	10'550 -	10'599.95	58.61	58.88	16.37	9.48	6.38 3.57 1.12 _____	_____	14.51	12.53 10.52 8.47 6.37	4.29	7.69	4.75 2.05 0.22	_____
127'200 -	127'799	10'600 -	10'649.95	58.89	59.16	16.42	9.55	6.45 3.65 1.17 _____	_____	14.55	12.57 10.57 8.53 6.43	4.36	7.76	4.83 2.12 0.27	_____
127'800 -	128'399	10'650 -	10'699.95	59.17	59.43	16.47	9.62	6.53 3.72 1.22 _____	_____	14.59	12.62 10.62 8.59 6.50	4.43	7.82	4.90 2.19 0.32	_____
128'400 -	128'999	10'700 -	10'749.95	59.44	59.71	16.52	9.68	6.60 3.80 1.28 _____	_____	14.63	12.67 10.68 8.65 6.56	4.49	7.89	4.97 2.27 0.37	_____
129'000 -	129'599	10'750 -	10'799.95	59.72	59.99	16.56	9.74	6.67 3.87 1.33 _____	_____	14.67	12.71 10.73 8.71 6.63	4.56	7.96	5.04 2.34 0.42	_____
129'600 -	130'199	10'800 -	10'849.95	60.00	60.27	16.61	9.81	6.74 3.95 1.42 _____	_____	14.71	12.76 10.79 8.77 6.69	4.63	8.03	5.11 2.42 0.47	_____
130'200 -	130'799	10'850 -	10'899.95	60.28	60.55	16.66	9.88	6.81 4.02 1.48 _____	_____	14.75	12.80 10.84 8.83 6.76	4.69	8.10	5.18 2.49 0.52	_____
130'800 -	131'399	10'900 -	10'949.95	60.56	60.82	16.71	9.94	6.88 4.09 1.55 _____	_____	14.79	12.85 10.89 8.89 6.82	4.76	8.17	5.25 2.56 0.57	_____
131'400 -	131'999	10'950 -	10'999.95	60.83	61.10	16.75	10.01	6.95 4.16 1.62 _____	_____	14.84	12.90 10.94 8.95 6.89	4.82	8.24	5.32 2.64 0.61	_____
132'000 -	132'599	11'000 -	11'049.95	61.11	61.38	16.80	10.07	7.02 4.23 1.69 _____	_____	14.89	12.94 10.99 9.01 6.95	4.89	8.31	5.39 2.72 0.66	_____
132'600 -	133'199	11'050 -	11'099.95	61.39	61.66	16.85	10.13	7.08 4.30 1.75 0.05	_____	14.93	12.99 11.05 9.06 7.01	4.96	8.38	5.46 2.80 0.71	_____
133'200 -	133'799	11'100 -	11'149.95	61.67	61.93	16.89	10.20	7.15 4.37 1.82 0.10	_____	14.98	13.03 11.10 9.12 7.08	5.03	8.44	5.53 2.87 0.76	_____
133'800 -	134'399	11'150 -	11'199.95	61.94	62.21	16.94	10.26	7.22 4.44 1.89 0.15	_____	15.03	13.08 11.15 9.18 7.15	5.10	8.51	5.59 2.95 0.81	_____
134'400 -	134'999	11'200 -	11'249.95	62.22	62.49	16.99	10.32	7.28 4.52 1.96 0.20	_____	15.07	13.13 11.20 9.24 7.21	5.17	8.58	5.66 3.03 0.86	_____
135'000 -	135'599	11'250 -	11'299.95	62.50	62.77	17.03	10.38	7.35 4.59 2.03 0.24	_____	15.12	13.17 11.25 9.29 7.27	5.23	8.65	5.73 3.10 0.91	_____
135'600 -	136'199	11'300 -	11'349.95	62.78	63.05	17.07	10.44	7.42 4.66 2.11 0.29	_____	15.16	13.22 11.30 9.35 7.34	5.30	8.71	5.79 3.18 0.96	_____
136'200 -	136'799	11'350 -	11'399.95	63.06	63.32	17.12	10.50	7.49 4.73 2.18 0.34	_____	15.20	13.26 11.35 9.41 7.40	5.37	8.78	5.86 3.25 1.01	_____
136'800 -	137'399	11'400 -	11'449.95	63.33	63.60	17.16	10.56	7.55 4.80 2.25 0.39	_____	15.25	13.31 11.40 9.46 7.47	5.43	8.84	5.93 3.32 1.06	_____
137'400 -	137'999	11'450 -	11'499.95	63.61	63.88	17.22	10.63	7.63 4.87 2.32 0.43	_____	15.30	13.36 11.46 9.52 7.53	5.50	8.91	6.00 3.40 1.11	_____
138'000 -	138'599	11'500 -	11'549.95	63.89	64.16	17.27	10.69	7.70 4.93 2.39 0.48	_____	15.34	13.40 11.50 9.58 7.60	5.56	8.97	6.07 3.47 1.16	_____
138'600 -	139'199	11'550 -	11'599.95	64.17	64.43	17.32	10.74	7.76 5.00 2.46 0.52	_____	15.39	13.44 11.55 9.64 7.66	5.63	9.04	6.14 3.54 1.21	_____
139'200 -	139'799	11'600 -	11'649.95	64.44	64.71	17.37	10.80	7.83 5.07 2.54 0.57	_____	15.43	13.49 11.60 9.69 7.72	5.69	9.10	6.21 3.61 1.27	_____
139'800 -	140'399	11'650 -	11'699.95	64.72	64.99	17.42	10.86	7.90 5.13 2.61 0.61	_____	15.48	13.53 11.65 9.75 7.78	5.76	9.16	6.28 3.68 1.32	_____
140'400 -	140'999	11'700 -	11'749.95	65.00	65.27	17.47	10.92	7.97 5.20 2.69 0.66	_____	15.53	13.58 11.71 9.81 7.85	5.83	9.23	6.36 3.75 1.37	_____
141'000 -	141'599	11'750 -	11'799.95	65.28	65.55	17.52	10.97	8.03 5.27 2.76 0.70	_____	15.57	13.63 11.76 9.86 7.91	5.89	9.29	6.43 3.82 1.43	_____
141'600 -	142'199	11'800 -	11'849.95	65.56	65.82	17.57	11.03	8.10 5.33 2.83 0.75	_____	15.61	13.67 11.81 9.92 7.97	5.96	9.36	6.49 3.88 1.50	_____
142'200 -	142'799	11'850 -	11'899.95	65.83	66.10	17.61	11.09	8.16 5.39 2.90 0.80	_____	15.66	13.72 11.86 9.97 8.03	6.02	9.42	6.56 3.95 1.57	0.02
142'800 -	143'399	11'900 -	11'949.95	66.11	66.38	17.66	11.14	8.23 5.46 2.97 0.85	_____	15.70	13.76 11.90 10.03 8.09	6.09	9.48	6.63 4.02 1.63	0.07
143'400 -	143'999	11'950 -	11'999.95	66.39	66.66	17.71	11.20	8.29 5.52 3.04 0.90	_____	15.76	13.81 11.96 10.08 8.15	6.16	9.54	6.70 4.08 1.70	0.12
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 4

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
144'000 -	144'599	12'000 -	12'049.95	66.67	66.93	17.76	11.26	8.36 5.59 3.12 0.95	_____	15.80	13.85 12.01 10.14 8.21	6.23	9.60	6.77 4.15 1.77	0.16
144'600 -	145'199	12'050 -	12'099.95	66.94	67.21	17.80	11.32	8.42 5.66 3.19 0.99	_____	15.85	13.89 12.05 10.19 8.27	6.29	9.66	6.83 4.22 1.84	0.21
145'200 -	145'799	12'100 -	12'149.95	67.22	67.49	17.85	11.38	8.48 5.73 3.25 1.04	_____	15.89	13.94 12.10 10.24 8.33	6.36	9.72	6.90 4.29 1.91	0.25
145'800 -	146'399	12'150 -	12'199.95	67.50	67.77	17.89	11.43	8.55 5.80 3.32 1.09	_____	15.94	13.98 12.15 10.29 8.39	6.42	9.79	6.97 4.35 1.98	0.29
146'400 -	146'999	12'200 -	12'249.95	67.78	68.05	17.94	11.49	8.61 5.87 3.39 1.14	_____	15.99	14.03 12.20 10.35 8.45	6.49	9.85	7.03 4.42 2.04	0.34
147'000 -	147'599	12'250 -	12'299.95	68.06	68.32	17.99	11.55	8.67 5.94 3.46 1.21	_____	16.04	14.07 12.25 10.40 8.51	6.55	9.91	7.10 4.49 2.11	0.38
147'600 -	148'199	12'300 -	12'349.95	68.33	68.60	18.03	11.60	8.73 6.01 3.53 1.28	_____	16.09	14.12 12.29 10.45 8.57	6.62	9.98	7.17 4.56 2.18	0.43
148'200 -	148'799	12'350 -	12'399.95	68.61	68.88	18.08	11.65	8.80 6.07 3.59 1.34	_____	16.14	14.16 12.34 10.51 8.63	6.68	10.04	7.23 4.63 2.25	0.47
148'800 -	149'399	12'400 -	12'449.95	68.89	69.16	18.12	11.71	8.86 6.14 3.66 1.40	_____	16.20	14.21 12.40 10.57 8.69	6.75	10.10	7.30 4.69 2.32	0.51
149'400 -	149'999	12'450 -	12'499.95	69.17	69.43	18.17	11.77	8.93 6.21 3.73 1.47	_____	16.25	14.26 12.45 10.62 8.75	6.81	10.16	7.37 4.76 2.39	0.56
150'000 -	150'599	12'500 -	12'549.95	69.44	69.71	18.22	11.82	8.99 6.28 3.79 1.53	0.02	16.30	14.31 12.50 10.67 8.81	6.87	10.23	7.44 4.83 2.46	0.60
150'600 -	151'199	12'550 -	12'599.95	69.72	69.99	18.26	11.88	9.05 6.35 3.86 1.60	0.06	16.35	14.37 12.55 10.73 8.87	6.94	10.29	7.50 4.90 2.53	0.64
151'200 -	151'799	12'600 -	12'649.95	70.00	70.27	18.31	11.94	9.12 6.42 3.93 1.66	0.11	16.40	14.42 12.60 10.79 8.93	7.00	10.35	7.57 4.97 2.60	0.69
151'800 -	152'399	12'650 -	12'699.95	70.28	70.55	18.35	11.99	9.18 6.49 3.99 1.73	0.15	16.45	14.47 12.65 10.84 8.99	7.06	10.41	7.64 5.03 2.67	0.74
152'400 -	152'999	12'700 -	12'749.95	70.56	70.82	18.40	12.04	9.25 6.55 4.06 1.80	0.19	16.50	14.52 12.69 10.89 9.05	7.13	10.47	7.70 5.10 2.74	0.78
153'000 -	153'599	12'750 -	12'799.95	70.83	71.10	18.45	12.10	9.32 6.62 4.13 1.87	0.24	16.55	14.58 12.75 10.95 9.11	7.19	10.53	7.77 5.17 2.81	0.83
153'600 -	154'199	12'800 -	12'849.95	71.11	71.38	18.49	12.15	9.38 6.68 4.20 1.93	0.28	16.60	14.63 12.79 11.00 9.17	7.26	10.59	7.83 5.23 2.88	0.88
154'200 -	154'799	12'850 -	12'899.95	71.39	71.66	18.53	12.20	9.44 6.75 4.27 2.00	0.32	16.64	14.68 12.84 11.05 9.22	7.32	10.65	7.90 5.30 2.95	0.92
154'800 -	155'399	12'900 -	12'949.95	71.67	71.93	18.58	12.26	9.51 6.82 4.34 2.07	0.37	16.70	14.74 12.90 11.11 9.28	7.39	10.71	7.96 5.37 3.02	0.97
155'400 -	155'999	12'950 -	12'999.95	71.94	72.21	18.62	12.31	9.57 6.88 4.40 2.13	0.41	16.74	14.80 12.95 11.16 9.34	7.46	10.76	8.03 5.44 3.08	1.01
156'000 -	156'599	13'000 -	13'049.95	72.22	72.49	18.66	12.36	9.63 6.95 4.47 2.20	0.45	16.79	14.85 12.99 11.21 9.40	7.52	10.82	8.09 5.51 3.15	1.06
156'600 -	157'199	13'050 -	13'099.95	72.50	72.77	18.71	12.42	9.69 7.02 4.54 2.27	0.49	16.84	14.91 13.05 11.27 9.46	7.59	10.88	8.16 5.58 3.23	1.11
157'200 -	157'799	13'100 -	13'149.95	72.78	73.05	18.75	12.47	9.75 7.08 4.61 2.33	0.53	16.89	14.96 13.10 11.32 9.52	7.65	10.94	8.23 5.65 3.29	1.16
157'800 -	158'399	13'150 -	13'199.95	73.06	73.32	18.80	12.52	9.81 7.15 4.67 2.40	0.57	16.93	15.01 13.14 11.37 9.57	7.71	10.99	8.29 5.71 3.36	1.23
158'400 -	158'999	13'200 -	13'249.95	73.33	73.60	18.85	12.58	9.87 7.21 4.74 2.47	0.61	16.99	15.07 13.20 11.43 9.63	7.78	11.05	8.36 5.78 3.43	1.30
159'000 -	159'599	13'250 -	13'299.95	73.61	73.88	18.89	12.63	9.93 7.28 4.80 2.54	0.66	17.03	15.12 13.24 11.48 9.69	7.84	11.10	8.42 5.85 3.50	1.36
159'600 -	160'199	13'300 -	13'349.95	73.89	74.16	18.94	12.68	9.99 7.34 4.86 2.60	0.70	17.08	15.18 13.29 11.53 9.75	7.90	11.16	8.49 5.91 3.56	1.42
160'200 -	160'799	13'350 -	13'399.95	74.17	74.43	18.98	12.73	10.05 7.41 4.93 2.67	0.75	17.13	15.23 13.35 11.59 9.81	7.97	11.22	8.55 5.98 3.63	1.48
160'800 -	161'399	13'400 -	13'449.95	74.44	74.71	19.03	12.79	10.11 7.48 4.99 2.74	0.79	17.17	15.28 13.40 11.64 9.86	8.03	11.28	8.62 6.04 3.70	1.54
161'400 -	161'999	13'450 -	13'499.95	74.72	74.99	19.07	12.84	10.17 7.54 5.05 2.81	0.84	17.22	15.34 13.45 11.69 9.92	8.09	11.33	8.68 6.11 3.76	1.60
162'000 -	162'599	13'500 -	13'549.95	75.00	75.27	19.11	12.89	10.22 7.60 5.12 2.87	0.88	17.27	15.39 13.50 11.74 9.98	8.15	11.39	8.74 6.17 3.83	1.67
162'600 -	163'199	13'550 -	13'599.95	75.28	75.55	19.16	12.94	10.28 7.67 5.19 2.94	0.93	17.31	15.44 13.55 11.79 10.03	8.21	11.45	8.81 6.24 3.90	1.73
163'200 -	163'799	13'600 -	13'649.95	75.56	75.82	19.20	12.99	10.34 7.73 5.25 3.01	0.99	17.35	15.49 13.60 11.84 10.08	8.27	11.50	8.87 6.31 3.96	1.79
163'800 -	164'399	13'650 -	13'699.95	75.83	76.10	19.24	13.04	10.39 7.80 5.32 3.08	1.05	17.40	15.55 13.66 11.90 10.14	8.33	11.56	8.93 6.37 4.03	1.86
164'400 -	164'999	13'700 -	13'749.95	76.11	76.38	19.29	13.09	10.45 7.86 5.39 3.15	1.11	17.44	15.60 13.71 11.95 10.20	8.39	11.61	8.99 6.44 4.09	1.92
165'000 -	165'599	13'750 -	13'799.95	76.39	76.66	19.33	13.14	10.51 7.93 5.45 3.21	1.17	17.49	15.65 13.77 12.00 10.25	8.45	11.67	9.05 6.51 4.16	1.99
165'600 -	166'199	13'800 -	13'849.95	76.67	76.93	19.37	13.18	10.57 7.99 5.52 3.27	1.23	17.54	15.70 13.82 12.06 10.31	8.52	11.72	9.11 6.57 4.22	2.05
166'200 -	166'799	13'850 -	13'899.95	76.94	77.21	19.42	13.24	10.63 8.06 5.58 3.34	1.29	17.58	15.75 13.88 12.11 10.36	8.58	11.78	9.17 6.64 4.29	2.12
166'800 -	167'399	13'900 -	13'949.95	77.22	77.49	19.46	13.28	10.69 8.12 5.65 3.41	1.35	17.62	15.80 13.93 12.16 10.42	8.64	11.83	9.23 6.71 4.35	2.19
167'400 -	167'999	13'950 -	13'999.95	77.50	77.77	19.50	13.33	10.74 8.18 5.71 3.47	1.41	17.66	15.85 13.99 12.21 10.47	8.70	11.88	9.29 6.77 4.41	2.26
168'000 -	168'599	14'000 -	14'049.95	77.78	78.05	19.54	13.39	10.80 8.24 5.78 3.53	1.47	17.71	15.90 14.05 12.27 10.53	8.76	11.94	9.36 6.84 4.47	2.33
168'600 -	169'199	14'050 -	14'099.95	78.06	78.32	19.58	13.43	10.86 8.31 5.84 3.60	1.52	17.75	15.95 14.10 12.32 10.59	8.82	11.99	9.42 6.90 4.54	2.39
169'200 -	169'799	14'100 -	14'149.95	78.33	78.60	19.62	13.48	10.91 8.37 5.91 3.66	1.59	17.79	16.00 14.15 12.37 10.64	8.87	12.04	9.48 6.97 4.60	2.46
169'800 -	170'399	14'150 -	14'199.95	78.61	78.88	19.66	13.54	10.97 8.43 5.98 3.73	1.65	17.84	16.05 14.21 12.43 10.70	8.94	12.09	9.54 7.03 4.66	2.53
170'400 -	170'999	14'200 -	14'249.95	78.89	79.16	19.70	13.58	11.02 8.49 6.04 3.79	1.72	17.88	16.10 14.27 12.48 10.75	8.99	12.14	9.60 7.10 4.72	2.59
171'000 -	171'599	14'250 -	14'299.95	79.17	79.43	19.74	13.63	11.08 8.55 6.10 3.85	1.78	17.92	16.14 14.32 12.53 10.80	9.05	12.20	9.66 7.16 4.78	2.66
171'600 -	172'199	14'300 -	14'349.95	79.44	79.71	19.78	13.68	11.13 8.61 6.17 3.92	1.84	17.97	16.19 14.38 12.59 10.86	9.11	12.25	9.72 7.22 4.85	2.72
172'200 -	172'799	14'350 -	14'399.95	79.72	79.99	19.82	13.73	11.19 8.67 6.23 3.98	1.91	18.00	16.24 14.43 12.64 10.91	9.17	12.30	9.78 7.28 4.91	2.79
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 5

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
172'800 -	173'399	14'400 -	14'449.95	80.00	80.27	19.86	13.78	11.24 8.73 6.30 4.04	1.97	18.04	16.29 14.48 12.70 10.97	9.22	12.36	9.83 7.34 4.98	2.85
173'400 -	173'999	14'450 -	14'499.95	80.28	80.55	19.90	13.83	11.29 8.79 6.36 4.10	2.03	18.09	16.34 14.54 12.76 11.02	9.28	12.41	9.89 7.41 5.05	2.92
174'000 -	174'599	14'500 -	14'549.95	80.56	80.82	19.94	13.87	11.34 8.85 6.43 4.16	2.10	18.13	16.38 14.59 12.81 11.08	9.34	12.46	9.95 7.47 5.12	2.98
174'600 -	175'199	14'550 -	14'599.95	80.83	81.10	19.98	13.92	11.40 8.91 6.49 4.22	2.16	18.17	16.43 14.64 12.87 11.13	9.40	12.51	10.01 7.53 5.18	3.04
175'200 -	175'799	14'600 -	14'649.95	81.11	81.38	20.03	13.97	11.45 8.98 6.56 4.29	2.23	18.21	16.48 14.70 12.92 11.19	9.46	12.57	10.07 7.59 5.25	3.11
175'800 -	176'399	14'650 -	14'699.95	81.39	81.66	20.07	14.01	11.50 9.04 6.62 4.34	2.29	18.25	16.52 14.75 12.98 11.24	9.52	12.62	10.12 7.66 5.31	3.17
176'400 -	176'999	14'700 -	14'749.95	81.67	81.93	20.11	14.06	11.56 9.09 6.68 4.41	2.36	18.29	16.57 14.80 13.03 11.29	9.57	12.66	10.18 7.72 5.38	3.23
177'000 -	177'599	14'750 -	14'799.95	81.94	82.21	20.15	14.11	11.61 9.15 6.74 4.47	2.42	18.33	16.62 14.86 13.09 11.35	9.63	12.71	10.23 7.78 5.44	3.29
177'600 -	178'199	14'800 -	14'849.95	82.22	82.49	20.20	14.16	11.67 9.21 6.81 4.53	2.48	18.37	16.66 14.91 13.14 11.41	9.69	12.77	10.29 7.85 5.51	3.35
178'200 -	178'799	14'850 -	14'899.95	82.50	82.77	20.24	14.20	11.72 9.27 6.87 4.59	2.55	18.41	16.70 14.95 13.19 11.46	9.74	12.81	10.34 7.91 5.57	3.41
178'800 -	179'399	14'900 -	14'949.95	82.78	83.05	20.28	14.25	11.77 9.33 6.93 4.65	2.61	18.45	16.75 15.01 13.25 11.52	9.80	12.86	10.40 7.97 5.63	3.47
179'400 -	179'999	14'950 -	14'999.95	83.06	83.32	20.33	14.30	11.82 9.39 6.99 4.72	2.67	18.49	16.80 15.06 13.30 11.58	9.86	12.92	10.46 8.04 5.69	3.53
180'000 -	180'599	15'000 -	15'049.95	83.33	83.60	20.37	14.35	11.88 9.45 7.05 4.78	2.73	18.53	16.84 15.11 13.35 11.63	9.91	12.97	10.51 8.10 5.76	3.60
180'600 -	181'199	15'050 -	15'099.95	83.61	83.88	20.41	14.39	11.93 9.50 7.11 4.85	2.79	18.57	16.89 15.16 13.40 11.69	9.97	13.02	10.57 8.16 5.82	3.66
181'200 -	181'799	15'100 -	15'149.95	83.89	84.16	20.45	14.44	11.98 9.56 7.17 4.91	2.86	18.61	16.93 15.21 13.45 11.75	10.03	13.07	10.63 8.22 5.88	3.73
181'800 -	182'399	15'150 -	15'199.95	84.17	84.43	20.49	14.49	12.03 9.62 7.23 4.98	2.92	18.64	16.97 15.26 13.50 11.80	10.09	13.12	10.68 8.28 5.94	3.79
182'400 -	182'999	15'200 -	15'249.95	84.44	84.71	20.53	14.53	12.08 9.67 7.29 5.04	2.98	18.68	17.01 15.31 13.55 11.86	10.14	13.17	10.73 8.34 6.00	3.85
183'000 -	183'599	15'250 -	15'299.95	84.72	84.99	20.58	14.58	12.13 9.73 7.36 5.10	3.04	18.72	17.06 15.36 13.61 11.92	10.20	13.22	10.79 8.40 6.07	3.91
183'600 -	184'199	15'300 -	15'349.95	85.00	85.27	20.62	14.63	12.18 9.78 7.42 5.17	3.10	18.76	17.10 15.41 13.66 11.97	10.25	13.27	10.85 8.46 6.13	3.97
184'200 -	184'799	15'350 -	15'399.95	85.28	85.55	20.65	14.67	12.23 9.84 7.48 5.23	3.16	18.80	17.14 15.45 13.71 12.03	10.31	13.32	10.90 8.52 6.19	4.03
184'800 -	185'399	15'400 -	15'449.95	85.56	85.82	20.70	14.73	12.29 9.90 7.55 5.29	3.22	18.84	17.19 15.50 13.77 12.09	10.37	13.37	10.95 8.58 6.26	4.10
185'400 -	185'999	15'450 -	15'499.95	85.83	86.10	20.74	14.77	12.34 9.95 7.61 5.35	3.28	18.87	17.23 15.55 13.82 12.14	10.43	13.42	11.01 8.64 6.32	4.16
186'000 -	186'599	15'500 -	15'549.95	86.11	86.38	20.77	14.82	12.39 10.01 7.67 5.41	3.34	18.91	17.27 15.60 13.88 12.20	10.48	13.47	11.06 8.69 6.38	4.22
186'600 -	187'199	15'550 -	15'599.95	86.39	86.66	20.82	14.87	12.44 10.07 7.73 5.47	3.40	18.95	17.32 15.65 13.93 12.26	10.54	13.52	11.11 8.75 6.45	4.28
187'200 -	187'799	15'600 -	15'649.95	86.67	86.93	20.85	14.91	12.49 10.12 7.79 5.53	3.46	18.98	17.36 15.69 13.98 12.31	10.60	13.57	11.17 8.81 6.51	4.34
187'800 -	188'399	15'650 -	15'699.95	86.94	87.21	20.89	14.96	12.54 10.18 7.85 5.59	3.52	19.02	17.40 15.74 14.03 12.36	10.66	13.62	11.22 8.87 6.57	4.39
188'400 -	188'999	15'700 -	15'749.95	87.22	87.49	20.93	15.01	12.59 10.23 7.91 5.65	3.59	19.06	17.44 15.79 14.09 12.42	10.72	13.67	11.28 8.93 6.63	4.45
189'000 -	189'599	15'750 -	15'799.95	87.50	87.77	20.97	15.06	12.64 10.29 7.97 5.71	3.65	19.09	17.48 15.84 14.14 12.47	10.78	13.72	11.33 8.99 6.69	4.51
189'600 -	190'199	15'800 -	15'849.95	87.78	88.05	21.01	15.11	12.69 10.34 8.03 5.77	3.71	19.13	17.52 15.88 14.19 12.52	10.83	13.77	11.38 9.05 6.75	4.58
190'200 -	190'799	15'850 -	15'899.95	88.06	88.32	21.05	15.16	12.74 10.40 8.09 5.84	3.77	19.17	17.57 15.93 14.25 12.58	10.90	13.82	11.44 9.11 6.82	4.64
190'800 -	191'399	15'900 -	15'949.95	88.33	88.60	21.08	15.21	12.79 10.45 8.15 5.90	3.83	19.20	17.61 15.97 14.30 12.63	10.95	13.87	11.49 9.16 6.88	4.70
191'400 -	191'999	15'950 -	15'999.95	88.61	88.88	21.12	15.26	12.84 10.50 8.20 5.96	3.89	19.23	17.64 16.02 14.35 12.68	11.01	13.92	11.54 9.22 6.93	4.76
192'000 -	192'599	16'000 -	16'049.95	88.89	89.16	21.15	15.31	12.89 10.55 8.26 6.02	3.94	19.27	17.69 16.07 14.40 12.74	11.07	13.97	11.59 9.28 6.99	4.82
192'600 -	193'199	16'050 -	16'099.95	89.17	89.43	21.19	15.36	12.95 10.61 8.32 6.09	4.01	19.31	17.73 16.11 14.45 12.79	11.13	14.02	11.65 9.33 7.06	4.89
193'200 -	193'799	16'100 -	16'149.95	89.44	89.71	21.23	15.41	13.00 10.66 8.38 6.15	4.06	19.34	17.77 16.15 14.50 12.84	11.19	14.07	11.70 9.39 7.12	4.95
193'800 -	194'399	16'150 -	16'199.95	89.72	89.99	21.26	15.46	13.04 10.72 8.44 6.21	4.12	19.38	17.81 16.20 14.55 12.90	11.25	14.13	11.75 9.44 7.18	5.01
194'400 -	194'999	16'200 -	16'249.95	90.00	90.27	21.30	15.52	13.10 10.77 8.50 6.27	4.18	19.41	17.85 16.25 14.60 12.95	11.30	14.18	11.81 9.50 7.24	5.07
195'000 -	195'599	16'250 -	16'299.95	90.28	90.55	21.34	15.56	13.15 10.83 8.56 6.33	4.24	19.44	17.88 16.29 14.65 13.00	11.36	14.23	11.86 9.56 7.30	5.13
195'600 -	196'199	16'300 -	16'349.95	90.56	90.82	21.37	15.61	13.20 10.88 8.61 6.39	4.29	19.48	17.93 16.34 14.70 13.05	11.42	14.29	11.91 9.61 7.36	5.19
196'200 -	196'799	16'350 -	16'399.95	90.83	91.10	21.41	15.67	13.25 10.94 8.67 6.45	4.35	19.52	17.96 16.38 14.75 13.10	11.48	14.34	11.97 9.67 7.42	5.26
196'800 -	197'399	16'400 -	16'449.95	91.11	91.38	21.44	15.72	13.30 10.99 8.73 6.51	4.41	19.55	18.00 16.42 14.80 13.15	11.53	14.40	12.02 9.73 7.48	5.32
197'400 -	197'999	16'450 -	16'499.95	91.39	91.66	21.48	15.78	13.35 11.04 8.78 6.57	4.47	19.58	18.04 16.46 14.85 13.20	11.58	14.45	12.07 9.78 7.54	5.38
198'000 -	198'599	16'500 -	16'549.95	91.67	91.93	21.51	15.83	13.41 11.10 8.84 6.63	4.53	19.62	18.08 16.51 14.90 13.25	11.64	14.50	12.12 9.84 7.60	5.44
198'600 -	199'199	16'550 -	16'599.95	91.94	92.21	21.55	15.88	13.46 11.15 8.90 6.69	4.59	19.65	18.12 16.55 14.94 13.30	11.70	14.55	12.18 9.90 7.66	5.50
199'200 -	199'799	16'600 -	16'649.95	92.22	92.49	21.58	15.94	13.51 11.20 8.95 6.75	4.65	19.68	18.15 16.59 14.99 13.35	11.75	14.61	12.23 9.95 7.72	5.56
199'800 -	200'399	16'650 -	16'699.95	92.50	92.77	21.62	15.99	13.57 11.25 9.01 6.81	4.72	19.72	18.19 16.64 15.04 13.40	11.81	14.66	12.29 10.01 7.78	5.62
200'400 -	200'999	16'700 -	16'749.95	92.78	93.05	21.65	16.04	13.62 11.31 9.07 6.87	4.78	19.75	18.23 16.68 15.09 13.45	11.86	14.71	12.34 10.06 7.84	5.68
201'000 -	201'599	16'750 -	16'799.95	93.06	93.32	21.68	16.09	13.67 11.36 9.12 6.93	4.84	19.78	18.27 16.72 15.13 13.50	11.91	14.76	12.39 10.12 7.90	5.74
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 6

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
201'600 -	202'199	16'800 -	16'849.95	93.33	93.60	21.72	16.15	13.73 11.41 9.18 6.99	4.90	19.82	18.31 16.77 15.18 13.55	11.97	14.82	12.45 10.17 7.96	5.80
202'200 -	202'799	16'850 -	16'899.95	93.61	93.88	21.75	16.20	13.78 11.47 9.24 7.05	4.96	19.85	18.34 16.81 15.23 13.60	12.02	14.86	12.50 10.23 8.02	5.86
202'800 -	203'399	16'900 -	16'949.95	93.89	94.16	21.78	16.25	13.83 11.52 9.29 7.11	5.02	19.88	18.38 16.85 15.27 13.65	12.07	14.91	12.56 10.28 8.07	5.92
203'400 -	203'999	16'950 -	16'999.95	94.17	94.43	21.82	16.30	13.89 11.57 9.35 7.17	5.08	19.91	18.42 16.89 15.32 13.71	12.13	14.97	12.62 10.34 8.13	5.98
204'000 -	204'599	17'000 -	17'049.95	94.44	94.71	21.85	16.35	13.94 11.63 9.40 7.23	5.14	19.94	18.45 16.93 15.37 13.76	12.18	15.02	12.67 10.39 8.19	6.04
204'600 -	205'199	17'050 -	17'099.95	94.72	94.99	21.88	16.40	13.99 11.68 9.46 7.29	5.20	19.97	18.49 16.97 15.41 13.81	12.23	15.06	12.73 10.45 8.25	6.10
205'200 -	205'799	17'100 -	17'149.95	95.00	95.27	21.92	16.45	14.05 11.74 9.52 7.35	5.26	20.01	18.53 17.01 15.46 13.86	12.29	15.12	12.79 10.50 8.31	6.16
205'800 -	206'399	17'150 -	17'199.95	95.28	95.55	21.95	16.50	14.10 11.79 9.57 7.41	5.31	20.04	18.56 17.05 15.51 13.91	12.34	15.17	12.84 10.56 8.36	6.22
206'400 -	206'999	17'200 -	17'249.95	95.56	95.82	21.98	16.55	14.15 11.84 9.62 7.46	5.37	20.07	18.60 17.09 15.55 13.96	12.39	15.22	12.89 10.61 8.42	6.28
207'000 -	207'599	17'250 -	17'299.95	95.83	96.10	22.01	16.60	14.20 11.89 9.68 7.52	5.43	20.10	18.64 17.14 15.60 14.01	12.44	15.27	12.95 10.66 8.48	6.34
207'600 -	208'199	17'300 -	17'349.95	96.11	96.38	22.05	16.65	14.25 11.95 9.73 7.58	5.49	20.13	18.67 17.17 15.64 14.06	12.49	15.33	13.00 10.72 8.54	6.40
208'200 -	208'799	17'350 -	17'399.95	96.39	96.66	22.08	16.70	14.30 12.01 9.79 7.64	5.55	20.16	18.70 17.21 15.68 14.11	12.54	15.38	13.06 10.78 8.59	6.46
208'800 -	209'399	17'400 -	17'449.95	96.67	96.93	22.12	16.74	14.35 12.06 9.84 7.69	5.61	20.20	18.74 17.26 15.73 14.16	12.60	15.43	13.11 10.83 8.65	6.52
209'400 -	209'999	17'450 -	17'499.95	96.94	97.21	22.15	16.79	14.41 12.12 9.90 7.75	5.67	20.23	18.78 17.29 15.77 14.21	12.65	15.48	13.17 10.89 8.71	6.58
210'000 -	210'599	17'500 -	17'549.95	97.22	97.49	22.19	16.84	14.46 12.18 9.96 7.81	5.73	20.26	18.81 17.33 15.82 14.26	12.69	15.53	13.22 10.95 8.76	6.64
210'600 -	211'199	17'550 -	17'599.95	97.50	97.77	22.22	16.88	14.50 12.23 10.01 7.87	5.79	20.29	18.85 17.37 15.86 14.31	12.75	15.58	13.27 11.00 8.82	6.70
211'200 -	211'799	17'600 -	17'649.95	97.78	98.05	22.25	16.94	14.56 12.29 10.07 7.93	5.85	20.32	18.88 17.41 15.91 14.36	12.80	15.64	13.33 11.06 8.88	6.76
211'800 -	212'399	17'650 -	17'699.95	98.06	98.32	22.28	16.98	14.60 12.35 10.12 7.99	5.91	20.35	18.91 17.45 15.95 14.40	12.84	15.69	13.38 11.12 8.93	6.82
212'400 -	212'999	17'700 -	17'749.95	98.33	98.60	22.32	17.03	14.65 12.40 10.17 8.04	5.97	20.38	18.95 17.49 15.99 14.45	12.89	15.73	13.43 11.18 8.99	6.87
213'000 -	213'599	17'750 -	17'799.95	98.61	98.88	22.35	17.08	14.70 12.46 10.23 8.10	6.03	20.41	18.98 17.53 16.04 14.50	12.94	15.79	13.49 11.24 9.05	6.94
213'600 -	214'199	17'800 -	17'849.95	98.89	99.16	22.38	17.12	14.75 12.51 10.29 8.16	6.08	20.44	19.02 17.56 16.08 14.55	12.99	15.84	13.54 11.30 9.11	6.99
214'200 -	214'799	17'850 -	17'899.95	99.17	99.43	22.41	17.16	14.80 12.56 10.34 8.21	6.14	20.47	19.05 17.60 16.12 14.59	13.04	15.88	13.58 11.35 9.16	7.05
214'800 -	215'399	17'900 -	17'949.95	99.44	99.71	22.45	17.21	14.86 12.62 10.40 8.27	6.20	20.50	19.08 17.64 16.16 14.64	13.09	15.94	13.64 11.41 9.22	7.12
215'400 -	215'999	17'950 -	17'999.95	99.72	99.99	22.48	17.26	14.91 12.67 10.46 8.33	6.26	20.53	19.12 17.68 16.20 14.69	13.14	15.98	13.69 11.47 9.27	7.17
216'000 -	216'599	18'000 -	18'049.95	100.00	100.27	22.51	17.30	14.96 12.72 10.51 8.38	6.31	20.56	19.15 17.71 16.24 14.73	13.18	16.03	13.74 11.52 9.33	7.23
216'600 -	217'199	18'050 -	18'099.95	100.28	100.55	22.54	17.35	15.02 12.78 10.57 8.44	6.37	20.59	19.19 17.75 16.29 14.78	13.23	16.08	13.79 11.58 9.39	7.29
217'200 -	217'799	18'100 -	18'149.95	100.56	100.82	22.57	17.39	15.07 12.83 10.63 8.50	6.43	20.62	19.22 17.79 16.33 14.83	13.28	16.13	13.84 11.64 9.45	7.35
217'800 -	218'399	18'150 -	18'199.95	100.83	101.10	22.60	17.43	15.11 12.88 10.69 8.55	6.49	20.64	19.25 17.83 16.37 14.87	13.32	16.17	13.89 11.69 9.50	7.41
218'400 -	218'999	18'200 -	18'249.95	101.11	101.38	22.64	17.48	15.17 12.94 10.75 8.61	6.55	20.68	19.28 17.87 16.41 14.92	13.38	16.23	13.94 11.75 9.57	7.47
219'000 -	219'599	18'250 -	18'299.95	101.39	101.66	22.67	17.52	15.22 12.99 10.81 8.67	6.61	20.70	19.32 17.90 16.45 14.96	13.42	16.27	13.99 11.80 9.62	7.52
219'600 -	220'199	18'300 -	18'349.95	101.67	101.93	22.70	17.57	15.26 13.04 10.86 8.72	6.67	20.73	19.35 17.94 16.49 15.01	13.47	16.32	14.04 11.86 9.68	7.58
220'200 -	220'799	18'350 -	18'399.95	101.94	102.21	22.73	17.61	15.32 13.09 10.92 8.78	6.73	20.76	19.38 17.98 16.54 15.06	13.53	16.37	14.09 11.92 9.74	7.64
220'800 -	221'399	18'400 -	18'449.95	102.22	102.49	22.76	17.65	15.37 13.14 10.98 8.84	6.79	20.79	19.41 18.01 16.57 15.10	13.57	16.41	14.14 11.97 9.80	7.70
221'400 -	221'999	18'450 -	18'499.95	102.50	102.77	22.79	17.70	15.41 13.19 11.03 8.89	6.84	20.81	19.44 18.04 16.61 15.14	13.62	16.46	14.18 12.02 9.86	7.76
222'000 -	222'599	18'500 -	18'549.95	102.78	103.05	22.82	17.74	15.46 13.24 11.09 8.95	6.90	20.85	19.48 18.08 16.66 15.19	13.68	16.50	14.23 12.07 9.92	7.81
222'600 -	223'199	18'550 -	18'599.95	103.06	103.32	22.85	17.78	15.51 13.30 11.15 9.01	6.96	20.87	19.51 18.12 16.69 15.23	13.72	16.55	14.28 12.13 9.98	7.87
223'200 -	223'799	18'600 -	18'649.95	103.33	103.60	22.88	17.82	15.56 13.34 11.20 9.07	7.02	20.90	19.54 18.15 16.73 15.28	13.77	16.59	14.33 12.18 10.04	7.93
223'800 -	224'399	18'650 -	18'699.95	103.61	103.88	22.91	17.86	15.60 13.39 11.25 9.12	7.07	20.93	19.57 18.19 16.78 15.32	13.82	16.64	14.38 12.23 10.10	7.99
224'400 -	224'999	18'700 -	18'749.95	103.89	104.16	22.95	17.91	15.66 13.45 11.31 9.19	7.13	20.96	19.60 18.22 16.81 15.36	13.87	16.69	14.43 12.29 10.16	8.05
225'000 -	225'599	18'750 -	18'799.95	104.17	104.43	22.98	17.95	15.70 13.49 11.37 9.24	7.19	20.98	19.63 18.26 16.85 15.41	13.91	16.73	14.48 12.34 10.21	8.11
225'600 -	226'199	18'800 -	18'849.95	104.44	104.71	23.02	17.99	15.75 13.54 11.42 9.30	7.25	21.01	19.67 18.30 16.89 15.45	13.97	16.77	14.53 12.39 10.27	8.16
226'200 -	226'799	18'850 -	18'899.95	104.72	104.99	23.05	18.03	15.80 13.59 11.48 9.36	7.31	21.04	19.70 18.33 16.93 15.49	14.01	16.82	14.59 12.45 10.33	8.22
226'800 -	227'399	18'900 -	18'949.95	105.00	105.27	23.09	18.07	15.84 13.64 11.53 9.42	7.37	21.06	19.73 18.36 16.97 15.54	14.06	16.86	14.63 12.50 10.39	8.28
227'400 -	227'999	18'950 -	18'999.95	105.28	105.55	23.12	18.11	15.89 13.69 11.58 9.48	7.42	21.09	19.75 18.39 17.00 15.58	14.10	16.90	14.68 12.55 10.44	8.34
228'000 -	228'599	19'000 -	19'049.95	105.56	105.82	23.15	18.15	15.94 13.74 11.64 9.54	7.48	21.12	19.79 18.43 17.05 15.62	14.15	16.95	14.73 12.60 10.50	8.40
228'600 -	229'199	19'050 -	19'099.95	105.83	106.10	23.19	18.19	15.98 13.78 11.69 9.60	7.54	21.14	19.82 18.46 17.08 15.66	14.20	16.99	14.78 12.65 10.56	8.46
229'200 -	229'799	19'100 -	19'149.95	106.11	106.38	23.22	18.23	16.03 13.83 11.74 9.66	7.59	21.17	19.85 18.50 17.12 15.70	14.24	17.03	14.83 12.70 10.61	8.52
229'800 -	230'399	19'150 -	19'199.95	106.39	106.66	23.25	18.27	16.08 13.88 11.80 9.72	7.66	21.20	19.88 18.53 17.16 15.75	14.29	17.08	14.88 12.75 10.67	8.59
Barème Impôt Source 2025 - République et Canton de Genève					- novembre 2024									Page 7

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
230'400 -	230'999	19'200 -	19'249.95	106.67	106.93	23.28	18.31	16.12 13.93 11.85 9.77	7.71	21.22	19.91 18.57 17.19 15.79	14.34	17.12	14.93 12.80 10.72	8.65
231'000 -	231'599	19'250 -	19'299.95	106.94	107.21	23.32	18.35	16.16 13.98 11.90 9.83	7.77	21.25	19.94 18.60 17.23 15.83	14.38	17.16	14.97 12.85 10.78	8.71
231'600 -	232'199	19'300 -	19'349.95	107.22	107.49	23.35	18.39	16.21 14.03 11.96 9.89	7.83	21.28	19.97 18.63 17.27 15.87	14.43	17.21	15.03 12.90 10.84	8.77
232'200 -	232'799	19'350 -	19'399.95	107.50	107.77	23.38	18.43	16.25 14.08 12.01 9.94	7.89	21.30	20.00 18.67 17.31 15.91	14.47	17.25	15.07 12.95 10.89	8.83
232'800 -	233'399	19'400 -	19'449.95	107.78	108.05	23.41	18.47	16.30 14.13 12.05 10.00	7.95	21.33	20.02 18.70 17.34 15.95	14.52	17.29	15.12 13.00 10.94	8.89
233'400 -	233'999	19'450 -	19'499.95	108.06	108.32	23.45	18.51	16.34 14.18 12.11 10.06	8.01	21.36	20.06 18.73 17.38 16.00	14.57	17.33	15.17 13.05 11.00	8.95
234'000 -	234'599	19'500 -	19'549.95	108.33	108.60	23.48	18.55	16.39 14.23 12.16 10.11	8.07	21.38	20.08 18.77 17.42 16.03	14.61	17.37	15.21 13.09 11.05	9.01
234'600 -	235'199	19'550 -	19'599.95	108.61	108.88	23.51	18.58	16.43 14.27 12.21 10.17	8.13	21.41	20.11 18.80 17.45 16.07	14.65	17.41	15.26 13.14 11.10	9.06
235'200 -	235'799	19'600 -	19'649.95	108.89	109.16	23.55	18.62	16.48 14.33 12.26 10.23	8.19	21.43	20.14 18.83 17.49 16.12	14.70	17.46	15.31 13.19 11.16	9.12
235'800 -	236'999	19'650 -	19'749.95	109.17	109.71	23.59	18.68	16.54 14.40 12.33 10.30	8.28	21.47	20.19 18.88 17.55 16.18	14.77	17.51	15.37 13.26 11.23	9.21
237'000 -	238'199	19'750 -	19'849.95	109.72	110.27	23.66	18.75	16.62 14.49 12.43 10.42	8.40	21.52	20.24 18.94 17.61 16.25	14.85	17.60	15.47 13.35 11.34	9.32
238'200 -	239'399	19'850 -	19'949.95	110.28	110.82	23.72	18.83	16.71 14.59 12.53 10.53	8.52	21.57	20.30 19.01 17.69 16.33	14.94	17.68	15.56 13.45 11.44	9.44
239'400 -	240'599	19'950 -	20'049.95	110.83	111.38	23.78	18.90	16.79 14.68 12.63 10.63	8.63	21.62	20.36 19.07 17.76 16.41	15.03	17.75	15.65 13.54 11.54	9.55
240'600 -	241'799	20'050 -	20'149.95	111.39	111.93	23.84	18.97	16.88 14.78 12.72 10.74	8.75	21.67	20.41 19.13 17.82 16.49	15.11	17.83	15.74 13.64 11.65	9.66
241'800 -	242'999	20'150 -	20'249.95	111.94	112.49	23.91	19.05	16.96 14.87 12.82 10.84	8.87	21.72	20.47 19.19 17.90 16.56	15.19	17.91	15.83 13.74 11.75	9.77
243'000 -	244'199	20'250 -	20'349.95	112.50	113.05	23.96	19.11	17.04 14.96 12.91 10.95	8.98	21.77	20.52 19.25 17.96 16.64	15.28	17.99	15.91 13.83 11.85	9.88
244'200 -	245'399	20'350 -	20'449.95	113.06	113.60	24.02	19.19	17.12 15.05 13.01 11.05	9.09	21.82	20.58 19.32 18.03 16.71	15.36	18.06	16.00 13.93 11.95	9.99
245'400 -	246'599	20'450 -	20'549.95	113.61	114.16	24.09	19.26	17.20 15.15 13.10 11.15	9.21	21.88	20.63 19.38 18.10 16.79	15.44	18.14	16.08 14.03 12.05	10.10
246'600 -	247'799	20'550 -	20'649.95	114.17	114.71	24.14	19.32	17.28 15.23 13.19 11.25	9.31	21.93	20.68 19.43 18.16 16.86	15.52	18.21	16.17 14.12 12.14	10.20
247'800 -	248'999	20'650 -	20'749.95	114.72	115.27	24.20	19.39	17.36 15.32 13.28 11.35	9.43	21.98	20.74 19.50 18.23 16.94	15.60	18.29	16.25 14.21 12.24	10.31
249'000 -	250'199	20'750 -	20'849.95	115.28	115.82	24.26	19.46	17.44 15.41 13.38 11.45	9.54	22.03	20.79 19.56 18.30 17.01	15.69	18.36	16.34 14.31 12.33	10.41
250'200 -	251'399	20'850 -	20'949.95	115.83	116.38	24.31	19.53	17.51 15.49 13.48 11.55	9.64	22.08	20.84 19.61 18.36 17.08	15.76	18.43	16.42 14.40 12.42	10.51
251'400 -	252'599	20'950 -	21'049.95	116.39	116.93	24.37	19.60	17.59 15.58 13.57 11.65	9.75	22.13	20.89 19.67 18.43 17.15	15.84	18.51	16.50 14.49 12.52	10.62
252'600 -	253'799	21'050 -	21'149.95	116.94	117.49	24.42	19.66	17.66 15.66 13.66 11.74	9.85	22.18	20.95 19.73 18.49 17.22	15.92	18.57	16.58 14.58 12.61	10.71
253'800 -	254'999	21'150 -	21'249.95	117.50	118.05	24.48	19.73	17.74 15.75 13.76 11.84	9.96	22.23	20.99 19.78 18.55 17.29	16.00	18.65	16.66 14.67 12.70	10.82
255'000 -	256'199	21'250 -	21'349.95	118.06	118.60	24.54	19.79	17.81 15.83 13.85 11.93	10.06	22.28	21.05 19.84 18.62 17.36	16.07	18.72	16.74 14.76 12.79	10.92
256'200 -	257'399	21'350 -	21'449.95	118.61	119.16	24.59	19.85	17.88 15.91 13.94 12.02	10.16	22.33	21.09 19.90 18.68 17.43	16.15	18.78	16.81 14.84 12.88	11.01
257'400 -	258'599	21'450 -	21'549.95	119.17	119.71	24.64	19.92	17.96 16.00 14.04 12.12	10.26	22.38	21.15 19.95 18.74 17.50	16.22	18.85	16.89 14.93 12.97	11.11
258'600 -	259'799	21'550 -	21'649.95	119.72	120.27	24.70	19.98	18.03 16.08 14.13 12.21	10.36	22.43	21.20 20.01 18.80 17.57	16.30	18.92	16.97 15.02 13.07	11.21
259'800 -	260'999	21'650 -	21'749.95	120.28	120.82	24.75	20.04	18.10 16.16 14.21 12.30	10.46	22.47	21.24 20.06 18.86 17.63	16.37	18.99	17.04 15.10 13.16	11.30
261'000 -	262'199	21'750 -	21'849.95	120.83	121.38	24.80	20.11	18.17 16.24 14.30 12.39	10.56	22.52	21.30 20.12 18.92 17.70	16.45	19.06	17.12 15.19 13.25	11.40
262'200 -	263'399	21'850 -	21'949.95	121.39	121.93	24.86	20.17	18.24 16.32 14.39 12.48	10.66	22.57	21.35 20.17 18.98 17.77	16.52	19.12	17.20 15.27 13.35	11.49
263'400 -	264'599	21'950 -	22'049.95	121.94	122.49	24.91	20.23	18.31 16.39 14.48 12.57	10.75	22.61	21.40 20.22 19.04 17.83	16.59	19.19	17.27 15.35 13.44	11.58
264'600 -	265'799	22'050 -	22'149.95	122.50	123.05	24.96	20.29	18.38 16.47 14.56 12.66	10.85	22.66	21.46 20.28 19.10 17.90	16.66	19.25	17.34 15.44 13.53	11.68
265'800 -	266'999	22'150 -	22'249.95	123.06	123.60	25.01	20.34	18.45 16.55 14.65 12.75	10.94	22.71	21.51 20.33 19.16 17.96	16.74	19.31	17.41 15.51 13.62	11.77
267'000 -	268'199	22'250 -	22'349.95	123.61	124.16	25.06	20.41	18.51 16.62 14.73 12.84	11.04	22.75	21.56 20.38 19.22 18.02	16.80	19.38	17.49 15.60 13.71	11.86
268'200 -	269'399	22'350 -	22'449.95	124.17	124.71	25.11	20.47	18.58 16.70 14.82 12.94	11.13	22.80	21.61 20.44 19.27 18.09	16.87	19.44	17.56 15.68 13.80	11.95
269'400 -	270'599	22'450 -	22'549.95	124.72	125.27	25.15	20.52	18.65 16.77 14.90 13.02	11.22	22.84	21.66 20.49 19.33 18.15	16.95	19.50	17.63 15.75 13.88	12.04
270'600 -	271'799	22'550 -	22'649.95	125.28	125.82	25.20	20.58	18.71 16.85 14.98 13.12	11.32	22.89	21.71 20.54 19.39 18.21	17.01	19.57	17.70 15.84 13.97	12.13
271'800 -	272'999	22'650 -	22'749.95	125.83	126.38	25.25	20.64	18.78 16.92 15.07 13.21	11.41	22.93	21.76 20.59 19.44 18.28	17.08	19.63	17.77 15.91 14.06	12.22
273'000 -	274'199	22'750 -	22'849.95	126.39	126.93	25.30	20.69	18.84 16.99 15.14 13.29	11.50	22.97	21.81 20.64 19.50 18.34	17.15	19.69	17.84 15.99 14.14	12.30
274'200 -	275'399	22'850 -	22'949.95	126.94	127.49	25.35	20.75	18.91 17.07 15.23 13.38	11.59	23.02	21.86 20.69 19.55 18.40	17.21	19.75	17.91 16.07 14.23	12.39
275'400 -	276'599	22'950 -	23'049.95	127.50	128.05	25.40	20.81	18.97 17.14 15.31 13.47	11.68	23.06	21.91 20.74 19.61 18.46	17.28	19.81	17.98 16.14 14.31	12.48
276'600 -	277'799	23'050 -	23'149.95	128.06	128.60	25.44	20.86	19.03 17.21 15.38 13.56	11.76	23.10	21.95 20.79 19.66 18.52	17.34	19.87	18.04 16.22 14.39	12.57
277'800 -	278'999	23'150 -	23'249.95	128.61	129.16	25.49	20.91	19.10 17.28 15.46 13.64	11.85	23.15	22.00 20.84 19.72 18.58	17.41	19.93	18.11 16.29 14.48	12.66
279'000 -	280'199	23'250 -	23'349.95	129.17	129.71	25.54	20.97	19.16 17.35 15.54 13.73	11.94	23.19	22.05 20.89 19.77 18.64	17.48	19.99	18.18 16.37 14.56	12.75
280'200 -	281'399	23'350 -	23'449.95	129.72	130.27	25.58	21.02	19.22 17.42 15.62 13.81	12.02	23.23	22.10 20.94 19.82 18.69	17.54	20.04	18.24 16.44 14.64	12.83
281'400 -	282'599	23'450 -	23'549.95	130.28	130.82	25.63	21.08	19.28 17.49 15.69 13.90	12.11	23.27	22.14 21.00 19.88 18.75	17.61	20.10	18.31 16.51 14.72	12.92
Barème Impôt Source 2025 - République et Canton de Genève					- novembre 2024									Page 8

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
282'600 -	283'799	23'550 -	23'649.95	130.83	131.38	25.67	21.13	19.34 17.55 15.77 13.98	12.19	23.32	22.19 21.05 19.93 18.81	17.67	20.15	18.37 16.58 14.80	13.01
283'800 -	284'999	23'650 -	23'749.95	131.39	131.93	25.71	21.18	19.40 17.62 15.84 14.06	12.28	23.36	22.24 21.10 19.98 18.87	17.73	20.21	18.43 16.65 14.88	13.10
285'000 -	286'199	23'750 -	23'849.95	131.94	132.49	25.76	21.23	19.46 17.69 15.92 14.15	12.37	23.40	22.28 21.15 20.03 18.93	17.79	20.27	18.50 16.73 14.96	13.18
286'200 -	287'399	23'850 -	23'949.95	132.50	133.05	25.80	21.28	19.52 17.75 15.99 14.22	12.46	23.44	22.33 21.20 20.09 18.98	17.86	20.32	18.56 16.79 15.03	13.27
287'400 -	288'599	23'950 -	24'049.95	133.06	133.60	25.84	21.33	19.58 17.82 16.06 14.31	12.55	23.48	22.37 21.25 20.13 19.04	17.92	20.38	18.62 16.87 15.11	13.35
288'600 -	289'799	24'050 -	24'149.95	133.61	134.16	25.89	21.39	19.64 17.89 16.14 14.39	12.64	23.52	22.42 21.30 20.19 19.09	17.98	20.44	18.69 16.94 15.19	13.44
289'800 -	290'999	24'150 -	24'249.95	134.17	134.71	25.93	21.43	19.69 17.95 16.21 14.46	12.72	23.56	22.46 21.35 20.23 19.15	18.04	20.49	18.74 17.00 15.26	13.52
291'000 -	292'199	24'250 -	24'349.95	134.72	135.27	25.97	21.48	19.75 18.01 16.28 14.54	12.81	23.60	22.51 21.40 20.28 19.20	18.10	20.54	18.81 17.07 15.34	13.60
292'200 -	293'399	24'350 -	24'449.95	135.28	135.82	26.01	21.53	19.81 18.08 16.35 14.62	12.89	23.64	22.55 21.45 20.34 19.26	18.16	20.60	18.87 17.14 15.41	13.68
293'400 -	294'599	24'450 -	24'549.95	135.83	136.38	26.05	21.58	19.86 18.14 16.42 14.70	12.98	23.67	22.59 21.49 20.38 19.31	18.21	20.65	18.93 17.20 15.48	13.76
294'600 -	295'799	24'550 -	24'649.95	136.39	136.93	26.10	21.63	19.92 18.20 16.49 14.77	13.06	23.71	22.64 21.54 20.43 19.36	18.27	20.70	18.99 17.27 15.56	13.84
295'800 -	296'999	24'650 -	24'749.95	136.94	137.49	26.13	21.68	19.97 18.26 16.55 14.85	13.14	23.75	22.68 21.59 20.49 19.42	18.33	20.75	19.04 17.33 15.63	13.92
297'000 -	298'199	24'750 -	24'849.95	137.50	138.05	26.18	21.73	20.03 18.32 16.62 14.92	13.22	23.79	22.72 21.64 20.54 19.47	18.39	20.80	19.10 17.40 15.70	14.00
298'200 -	299'399	24'850 -	24'949.95	138.06	138.60	26.22	21.77	20.08 18.39 16.69 15.00	13.31	23.83	22.77 21.69 20.59 19.52	18.45	20.85	19.16 17.47 15.77	14.08
299'400 -	300'599	24'950 -	25'049.95	138.61	139.16	26.25	21.82	20.13 18.45 16.76 15.07	13.39	23.87	22.81 21.73 20.64 19.58	18.51	20.90	19.22 17.53 15.84	14.16
300'600 -	301'799	25'050 -	25'149.95	139.17	139.71	26.29	21.87	20.19 18.51 16.83 15.15	13.47	23.90	22.85 21.78 20.69 19.63	18.56	20.95	19.27 17.59 15.91	14.23
301'800 -	302'999	25'150 -	25'249.95	139.72	140.27	26.34	21.91	20.24 18.57 16.89 15.22	13.55	23.94	22.89 21.83 20.74 19.68	18.62	21.01	19.33 17.66 15.99	14.31
303'000 -	304'199	25'250 -	25'349.95	140.28	140.82	26.37	21.96	20.29 18.62 16.96 15.29	13.62	23.98	22.93 21.87 20.79 19.73	18.67	21.05	19.39 17.72 16.05	14.39
304'200 -	305'399	25'350 -	25'449.95	140.83	141.38	26.41	22.00	20.34 18.68 17.02 15.36	13.70	24.01	22.97 21.92 20.84 19.78	18.73	21.10	19.44 17.78 16.12	14.46
305'400 -	306'599	25'450 -	25'549.95	141.39	141.93	26.45	22.05	20.40 18.74 17.09 15.44	13.78	24.05	23.01 21.96 20.89 19.83	18.78	21.15	19.50 17.85 16.19	14.54
306'600 -	307'799	25'550 -	25'649.95	141.94	142.49	26.49	22.09	20.45 18.80 17.15 15.50	13.86	24.08	23.05 22.01 20.94 19.88	18.84	21.20	19.55 17.90 16.26	14.61
307'800 -	308'999	25'650 -	25'749.95	142.50	143.05	26.53	22.14	20.50 18.86 17.22 15.58	13.94	24.12	23.09 22.05 20.99 19.93	18.89	21.25	19.61 17.97 16.33	14.68
309'000 -	310'199	25'750 -	25'849.95	143.06	143.60	26.56	22.19	20.55 18.92 17.28 15.65	14.01	24.16	23.13 22.10 21.04 19.98	18.95	21.30	19.66 18.03 16.39	14.76
310'200 -	311'399	25'850 -	25'949.95	143.61	144.16	26.60	22.24	20.60 18.97 17.34 15.71	14.09	24.19	23.17 22.14 21.09 20.02	19.00	21.34	19.71 18.08 16.46	14.83
311'400 -	312'599	25'950 -	26'049.95	144.17	144.71	26.64	22.29	20.65 19.03 17.40 15.78	14.16	24.23	23.21 22.18 21.14 20.07	19.05	21.39	19.77 18.15 16.52	14.90
312'600 -	313'799	26'050 -	26'149.95	144.72	145.27	26.67	22.33	20.69 19.08 17.46 15.85	14.23	24.26	23.25 22.23 21.19 20.12	19.10	21.43	19.82 18.20 16.59	14.97
313'800 -	314'999	26'150 -	26'249.95	145.28	145.82	26.71	22.38	20.75 19.14 17.53 15.92	14.31	24.30	23.29 22.27 21.23 20.17	19.15	21.48	19.87 18.26 16.65	15.04
315'000 -	316'199	26'250 -	26'349.95	145.83	146.38	26.75	22.43	20.79 19.19 17.59 15.99	14.38	24.33	23.33 22.31 21.28 20.23	19.21	21.53	19.92 18.32 16.72	15.11
316'200 -	317'399	26'350 -	26'449.95	146.39	146.93	26.78	22.47	20.84 19.24 17.65 16.05	14.45	24.37	23.37 22.36 21.33 20.28	19.26	21.57	19.97 18.38 16.78	15.18
317'400 -	318'599	26'450 -	26'549.95	146.94	147.49	26.82	22.52	20.89 19.30 17.71 16.12	14.53	24.40	23.40 22.40 21.37 20.33	19.31	21.62	20.03 18.43 16.84	15.25
318'600 -	319'799	26'550 -	26'649.95	147.50	148.05	26.85	22.57	20.94 19.35 17.77 16.18	14.60	24.43	23.44 22.44 21.42 20.38	19.36	21.67	20.08 18.49 16.91	15.32
319'800 -	320'999	26'650 -	26'749.95	148.06	148.60	26.88	22.61	20.98 19.40 17.82 16.25	14.67	24.47	23.48 22.48 21.46 20.43	19.41	21.72	20.13 18.55 16.97	15.39
321'000 -	322'199	26'750 -	26'849.95	148.61	149.16	26.92	22.66	21.03 19.46 17.88 16.31	14.74	24.50	23.52 22.52 21.51 20.48	19.46	21.77	20.18 18.60 17.03	15.46
322'200 -	323'399	26'850 -	26'949.95	149.17	149.71	26.96	22.71	21.08 19.51 17.94 16.38	14.81	24.53	23.56 22.56 21.56 20.53	19.51	21.82	20.23 18.66 17.09	15.53
323'400 -	324'599	26'950 -	27'049.95	149.72	150.27	26.99	22.75	21.12 19.56 18.00 16.44	14.88	24.57	23.59 22.60 21.60 20.58	19.56	21.86	20.27 18.71 17.15	15.59
324'600 -	325'799	27'050 -	27'149.95	150.28	150.82	27.02	22.79	21.17 19.61 18.06 16.50	14.95	24.60	23.63 22.64 21.64 20.63	19.61	21.91	20.32 18.77 17.21	15.66
325'800 -	326'999	27'150 -	27'249.95	150.83	151.38	27.06	22.84	21.22 19.67 18.12 16.57	15.02	24.63	23.67 22.68 21.69 20.68	19.66	21.96	20.37 18.82 17.27	15.72
327'000 -	328'199	27'250 -	27'349.95	151.39	151.93	27.09	22.88	21.27 19.71 18.17 16.63	15.08	24.66	23.70 22.72 21.73 20.72	19.70	22.00	20.42 18.88 17.33	15.79
328'200 -	329'399	27'350 -	27'449.95	151.94	152.49	27.13	22.92	21.32 19.77 18.23 16.69	15.15	24.70	23.74 22.76 21.78 20.77	19.75	22.05	20.47 18.93 17.39	15.85
329'400 -	330'599	27'450 -	27'549.95	152.50	153.05	27.16	22.96	21.37 19.81 18.28 16.75	15.21	24.73	23.77 22.80 21.82 20.82	19.80	22.10	20.51 18.98 17.45	15.91
330'600 -	331'799	27'550 -	27'649.95	153.06	153.60	27.19	23.01	21.42 19.86 18.34 16.81	15.28	24.76	23.81 22.84 21.86 20.87	19.85	22.14	20.56 19.03 17.51	15.98
331'800 -	332'999	27'650 -	27'749.95	153.61	154.16	27.23	23.05	21.47 19.91 18.39 16.87	15.35	24.79	23.84 22.88 21.91 20.91	19.90	22.19	20.61 19.09 17.57	16.04
333'000 -	334'199	27'750 -	27'849.95	154.17	154.71	27.26	23.09	21.51 19.96 18.44 16.93	15.41	24.82	23.88 22.92 21.95 20.96	19.95	22.23	20.65 19.14 17.62	16.10
334'200 -	335'399	27'850 -	27'949.95	154.72	155.27	27.29	23.14	21.56 20.01 18.50 16.99	15.48	24.85	23.91 22.96 21.99 21.00	20.00	22.28	20.70 19.19 17.68	16.17
335'400 -	336'599	27'950 -	28'049.95	155.28	155.82	27.33	23.18	21.61 20.06 18.55 17.05	15.54	24.88	23.95 23.00 22.03 21.05	20.05	22.32	20.75 19.24 17.74	16.23
336'600 -	337'799	28'050 -	28'149.95	155.83	156.38	27.36	23.22	21.65 20.11 18.61 17.11	15.60	24.91	23.98 23.03 22.07 21.10	20.10	22.37	20.80 19.29 17.79	16.29
337'800 -	338'999	28'150 -	28'249.95	156.39	156.93	27.39	23.26	21.70 20.15 18.66 17.16	15.67	24.95	24.01 23.07 22.11 21.14	20.15	22.41	20.85 19.34 17.85	16.35
339'000 -	340'199	28'250 -	28'349.95	156.94	157.49	27.42	23.30	21.75 20.20 18.71 17.22	15.73	24.98	24.05 23.11 22.16 21.19	20.20	22.46	20.90 19.39 17.90	16.41
Barème Impôt Source 2025 - République et Canton de Genève					- novembre 2024									Page 9

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
340'200 -	341'399	28'350 -	28'449.95	157.50	158.05	27.45	23.34	21.79 20.25 18.76 17.28	15.79	25.00	24.08 23.14 22.20 21.23	20.25	22.50	20.95 19.44 17.96	16.47
341'400 -	342'599	28'450 -	28'549.95	158.06	158.60	27.49	23.38	21.84 20.30 18.82 17.34	15.86	25.04	24.11 23.18 22.24 21.28	20.30	22.54	21.00 19.49 18.01	16.53
342'600 -	343'799	28'550 -	28'649.95	158.61	159.16	27.52	23.42	21.88 20.34 18.87 17.39	15.92	25.07	24.15 23.22 22.28 21.32	20.35	22.58	21.04 19.54 18.06	16.59
343'800 -	344'999	28'650 -	28'749.95	159.17	159.71	27.55	23.46	21.93 20.39 18.92 17.45	15.98	25.10	24.18 23.25 22.32 21.36	20.39	22.63	21.09 19.59 18.12	16.65
345'000 -	346'199	28'750 -	28'849.95	159.72	160.27	27.58	23.50	21.97 20.45 18.97 17.51	16.04	25.13	24.21 23.29 22.36 21.41	20.44	22.67	21.14 19.64 18.17	16.71
346'200 -	347'399	28'850 -	28'949.95	160.28	160.82	27.61	23.53	22.01 20.49 19.02 17.56	16.10	25.17	24.25 23.33 22.40 21.45	20.49	22.71	21.19 19.68 18.22	16.77
347'400 -	348'599	28'950 -	29'049.95	160.83	161.38	27.65	23.57	22.06 20.54 19.07 17.61	16.16	25.20	24.28 23.36 22.44 21.49	20.54	22.75	21.24 19.73 18.28	16.83
348'600 -	349'799	29'050 -	29'149.95	161.39	161.93	27.69	23.61	22.10 20.59 19.12 17.67	16.22	25.23	24.31 23.40 22.48 21.54	20.58	22.79	21.28 19.78 18.33	16.88
349'800 -	350'999	29'150 -	29'249.95	161.94	162.49	27.72	23.65	22.14 20.64 19.17 17.72	16.28	25.26	24.34 23.43 22.51 21.58	20.63	22.83	21.33 19.83 18.38	16.94
351'000 -	352'199	29'250 -	29'349.95	162.50	163.05	27.75	23.69	22.19 20.69 19.22 17.78	16.34	25.29	24.37 23.47 22.55 21.62	20.67	22.87	21.37 19.87 18.44	17.00
352'200 -	353'399	29'350 -	29'449.95	163.06	163.60	27.79	23.73	22.23 20.74 19.27 17.83	16.40	25.32	24.41 23.51 22.59 21.66	20.72	22.92	21.42 19.93 18.49	17.05
353'400 -	354'599	29'450 -	29'549.95	163.61	164.16	27.82	23.76	22.27 20.78 19.31 17.88	16.45	25.35	24.44 23.54 22.63 21.70	20.76	22.95	21.46 19.97 18.54	17.11
354'600 -	355'799	29'550 -	29'649.95	164.17	164.71	27.85	23.80	22.32 20.83 19.36 17.94	16.51	25.38	24.47 23.57 22.67 21.75	20.81	22.99	21.51 20.02 18.59	17.16
355'800 -	356'999	29'650 -	29'749.95	164.72	165.27	27.89	23.84	22.36 20.88 19.41 17.99	16.57	25.41	24.50 23.61 22.71 21.79	20.86	23.04	21.56 20.08 18.64	17.22
357'000 -	358'199	29'750 -	29'849.95	165.28	165.82	27.92	23.87	22.40 20.92 19.46 18.04	16.63	25.44	24.53 23.64 22.74 21.83	20.90	23.07	21.60 20.12 18.69	17.27
358'200 -	359'399	29'850 -	29'949.95	165.83	166.38	27.95	23.91	22.44 20.97 19.50 18.09	16.68	25.47	24.56 23.68 22.78 21.87	20.94	23.11	21.64 20.17 18.74	17.33
359'400 -	360'599	29'950 -	30'049.95	166.39	166.93	27.98	23.95	22.48 21.01 19.55 18.14	16.74	25.51	24.60 23.71 22.82 21.91	20.99	23.15	21.68 20.22 18.78	17.38
360'600 -	361'799	30'050 -	30'149.95	166.94	167.49	28.02	23.98	22.52 21.06 19.60 18.19	16.79	25.53	24.63 23.74 22.85 21.95	21.03	23.19	21.73 20.27 18.84	17.43
361'800 -	362'999	30'150 -	30'249.95	167.50	168.05	28.05	24.02	22.56 21.11 19.65 18.25	16.85	25.56	24.66 23.78 22.89 21.99	21.08	23.23	21.77 20.32 18.88	17.49
363'000 -	364'199	30'250 -	30'349.95	168.06	168.60	28.08	24.05	22.60 21.15 19.70 18.29	16.90	25.59	24.69 23.81 22.92 22.03	21.12	23.26	21.81 20.36 18.93	17.54
364'200 -	365'399	30'350 -	30'449.95	168.61	169.16	28.11	24.09	22.64 21.20 19.75 18.35	16.96	25.62	24.72 23.84 22.96 22.07	21.16	23.30	21.86 20.41 18.98	17.59
365'400 -	366'599	30'450 -	30'549.95	169.17	169.71	28.15	24.13	22.68 21.24 19.80 18.40	17.01	25.65	24.76 23.88 23.00 22.11	21.20	23.34	21.90 20.46 19.03	17.65
366'600 -	367'799	30'550 -	30'649.95	169.72	170.27	28.17	24.16	22.72 21.28 19.85 18.44	17.07	25.68	24.79 23.91 23.03 22.15	21.24	23.38	21.94 20.50 19.07	17.70
367'800 -	368'999	30'650 -	30'749.95	170.28	170.82	28.21	24.19	22.76 21.33 19.90 18.49	17.12	25.71	24.82 23.94 23.07 22.19	21.29	23.41	21.98 20.55 19.12	17.75
369'000 -	370'199	30'750 -	30'849.95	170.83	171.38	28.24	24.23	22.80 21.37 19.95 18.54	17.18	25.74	24.85 23.97 23.11 22.22	21.33	23.45	22.03 20.60 19.17	17.80
370'200 -	371'399	30'850 -	30'949.95	171.39	171.93	28.27	24.26	22.84 21.42 19.99 18.59	17.23	25.76	24.88 24.00 23.14 22.26	21.37	23.49	22.06 20.64 19.22	17.85
371'400 -	372'599	30'950 -	31'049.95	171.94	172.49	28.30	24.30	22.88 21.46 20.04 18.64	17.28	25.79	24.92 24.04 23.17 22.30	21.41	23.52	22.11 20.69 19.27	17.90
372'600 -	373'799	31'050 -	31'149.95	172.50	173.05	28.33	24.33	22.91 21.50 20.09 18.69	17.33	25.82	24.95 24.07 23.21 22.34	21.45	23.56	22.15 20.73 19.32	17.95
373'800 -	374'999	31'150 -	31'249.95	173.06	173.60	28.36	24.36	22.95 21.54 20.13 18.73	17.38	25.85	24.98 24.10 23.24 22.37	21.49	23.60	22.19 20.78 19.37	18.00
375'000 -	376'199	31'250 -	31'349.95	173.61	174.16	28.39	24.40	22.99 21.59 20.18 18.78	17.44	25.88	25.01 24.13 23.28 22.41	21.54	23.63	22.23 20.82 19.42	18.05
376'200 -	377'399	31'350 -	31'449.95	174.17	174.71	28.42	24.43	23.03 21.63 20.23 18.83	17.48	25.91	25.04 24.16 23.31 22.45	21.58	23.67	22.27 20.87 19.47	18.10
377'400 -	378'599	31'450 -	31'549.95	174.72	175.27	28.45	24.46	23.07 21.67 20.27 18.88	17.54	25.93	25.07 24.19 23.34 22.49	21.61	23.70	22.31 20.91 19.52	18.15
378'600 -	379'799	31'550 -	31'649.95	175.28	175.82	28.48	24.49	23.10 21.71 20.32 18.93	17.59	25.96	25.10 24.23 23.38 22.52	21.66	23.74	22.35 20.96 19.56	18.20
379'800 -	380'999	31'650 -	31'749.95	175.83	176.38	28.51	24.52	23.14 21.75 20.36 18.98	17.64	25.99	25.13 24.26 23.41 22.56	21.69	23.77	22.38 21.00 19.61	18.24
381'000 -	382'199	31'750 -	31'849.95	176.39	176.93	28.54	24.56	23.18 21.79 20.41 19.03	17.69	26.01	25.16 24.29 23.44 22.60	21.73	23.81	22.42 21.04 19.66	18.29
382'200 -	383'399	31'850 -	31'949.95	176.94	177.49	28.57	24.59	23.21 21.83 20.46 19.08	17.74	26.04	25.19 24.33 23.48 22.63	21.77	23.84	22.46 21.09 19.71	18.34
383'400 -	384'599	31'950 -	32'049.95	177.50	178.05	28.59	24.62	23.25 21.87 20.50 19.13	17.79	26.07	25.22 24.36 23.51 22.67	21.81	23.87	22.50 21.13 19.75	18.39
384'600 -	385'799	32'050 -	32'149.95	178.06	178.60	28.62	24.65	23.28 21.91 20.54 19.18	17.84	26.09	25.25 24.39 23.54 22.70	21.85	23.91	22.54 21.17 19.80	18.44
385'800 -	386'999	32'150 -	32'249.95	178.61	179.16	28.65	24.69	23.32 21.96 20.59 19.22	17.89	26.12	25.28 24.42 23.58 22.74	21.89	23.94	22.58 21.21 19.85	18.48
387'000 -	388'199	32'250 -	32'349.95	179.17	179.71	28.68	24.71	23.35 21.99 20.63 19.27	17.93	26.15	25.31 24.45 23.61 22.77	21.93	23.97	22.61 21.25 19.89	18.53
388'200 -	389'399	32'350 -	32'449.95	179.72	180.27	28.71	24.75	23.39 22.03 20.68 19.32	17.98	26.17	25.34 24.49 23.64 22.81	21.97	24.01	22.65 21.30 19.94	18.58
389'400 -	390'599	32'450 -	32'549.95	180.28	180.82	28.73	24.78	23.42 22.07 20.72 19.37	18.03	26.20	25.36 24.52 23.67 22.84	22.00	24.04	22.69 21.33 19.98	18.63
390'600 -	391'799	32'550 -	32'649.95	180.83	181.38	28.76	24.81	23.46 22.11 20.76 19.41	18.08	26.22	25.39 24.55 23.70 22.88	22.04	24.07	22.73 21.38 20.03	18.68
391'800 -	392'999	32'650 -	32'749.95	181.39	181.93	28.79	24.84	23.49 22.15 20.81 19.46	18.12	26.25	25.42 24.58 23.74 22.91	22.08	24.11	22.76 21.42 20.07	18.73
393'000 -	394'199	32'750 -	32'849.95	181.94	182.49	28.81	24.87	23.53 22.19 20.85 19.51	18.17	26.28	25.45 24.61 23.76 22.94	22.11	24.14	22.80 21.46 20.12	18.78
394'200 -	395'399	32'850 -	32'949.95	182.50	183.05	28.84	24.90	23.56 22.23 20.89 19.55	18.22	26.30	25.48 24.64 23.80 22.98	22.15	24.17	22.84 21.50 20.16	18.83
395'400 -	396'599	32'950 -	33'049.95	183.06	183.60	28.87	24.93	23.60 22.26 20.93 19.60	18.27	26.33	25.51 24.67 23.83 23.01	22.19	24.20	22.87 21.54 20.21	18.88
396'600 -	397'799	33'050 -	33'149.95	183.61	184.16	28.89	24.96	23.63 22.30 20.97 19.64	18.32	26.35	25.53 24.70 23.87 23.05	22.22	24.23	22.91 21.58 20.25	18.92
Barème Impôt Source 2025 - République et Canton de Genève					- novembre 2024									Page 10

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
397'800 -	398'999	33'150 -	33'249.95	184.17	184.71	28.92	24.99	23.66 22.34 21.01 19.69	18.37	26.38	25.56 24.73 23.90 23.08	22.26	24.27	22.94 21.62 20.30	18.97
399'000 -	400'199	33'250 -	33'349.95	184.72	185.27	28.95	25.02	23.70 22.38 21.06 19.74	18.42	26.41	25.59 24.77 23.93 23.11	22.30	24.30	22.98 21.66 20.34	19.02
400'200 -	401'399	33'350 -	33'449.95	185.28	185.82	28.97	25.04	23.73 22.41 21.10 19.78	18.46	26.43	25.61 24.79 23.96 23.15	22.33	24.33	23.01 21.70 20.38	19.06
401'400 -	402'599	33'450 -	33'549.95	185.83	186.38	29.00	25.07	23.76 22.45 21.14 19.83	18.51	26.46	25.64 24.83 24.00 23.18	22.37	24.36	23.05 21.74 20.42	19.11
402'600 -	403'799	33'550 -	33'649.95	186.39	186.93	29.02	25.10	23.79 22.48 21.18 19.87	18.56	26.48	25.67 24.86 24.03 23.21	22.40	24.39	23.08 21.77 20.47	19.16
403'800 -	404'999	33'650 -	33'749.95	186.94	187.49	29.05	25.13	23.83 22.52 21.22 19.91	18.61	26.51	25.70 24.88 24.06 23.24	22.44	24.42	23.12 21.81 20.51	19.20
405'000 -	406'199	33'750 -	33'849.95	187.50	188.05	29.08	25.16	23.86 22.56 21.26 19.96	18.66	26.53	25.72 24.91 24.09 23.28	22.47	24.45	23.15 21.85 20.55	19.25
406'200 -	407'399	33'850 -	33'949.95	188.06	188.60	29.10	25.19	23.89 22.59 21.30 20.00	18.70	26.56	25.75 24.94 24.13 23.31	22.51	24.48	23.19 21.89 20.59	19.30
407'400 -	408'599	33'950 -	34'049.95	188.61	189.16	29.13	25.22	23.92 22.63 21.34 20.04	18.75	26.58	25.78 24.97 24.16 23.34	22.54	24.51	23.22 21.93 20.63	19.34
408'600 -	409'799	34'050 -	34'149.95	189.17	189.71	29.15	25.25	23.96 22.67 21.38 20.09	18.80	26.61	25.80 25.00 24.19 23.37	22.58	24.54	23.26 21.97 20.68	19.39
409'800 -	410'999	34'150 -	34'249.95	189.72	190.27	29.18	25.28	23.99 22.70 21.41 20.13	18.84	26.63	25.83 25.03 24.22 23.40	22.61	24.57	23.29 22.00 20.72	19.43
411'000 -	412'199	34'250 -	34'349.95	190.28	190.82	29.20	25.31	24.02 22.74 21.45 20.17	18.89	26.66	25.86 25.06 24.25 23.44	22.64	24.60	23.32 22.04 20.76	19.48
412'200 -	413'399	34'350 -	34'449.95	190.83	191.38	29.23	25.34	24.05 22.77 21.49 20.22	18.94	26.68	25.88 25.09 24.28 23.47	22.68	24.63	23.36 22.08 20.80	19.52
413'400 -	414'599	34'450 -	34'549.95	191.39	191.93	29.25	25.37	24.08 22.80 21.53 20.26	18.98	26.70	25.91 25.11 24.31 23.50	22.71	24.66	23.39 22.11 20.84	19.56
414'600 -	415'799	34'550 -	34'649.95	191.94	192.49	29.28	25.40	24.11 22.84 21.57 20.30	19.03	26.73	25.94 25.14 24.35 23.54	22.75	24.69	23.42 22.15 20.88	19.61
415'800 -	416'999	34'650 -	34'749.95	192.50	193.05	29.30	25.43	24.14 22.88 21.61 20.34	19.08	26.75	25.96 25.17 24.38 23.57	22.78	24.72	23.45 22.19 20.92	19.65
417'000 -	418'199	34'750 -	34'849.95	193.06	193.60	29.32	25.46	24.17 22.91 21.64 20.38	19.12	26.77	25.99 25.20 24.41 23.60	22.81	24.75	23.48 22.22 20.96	19.70
418'200 -	419'399	34'850 -	34'949.95	193.61	194.16	29.35	25.49	24.20 22.94 21.68 20.42	19.16	26.80	26.01 25.23 24.44 23.64	22.85	24.78	23.52 22.26 21.00	19.74
419'400 -	420'599	34'950 -	35'049.95	194.17	194.71	29.37	25.52	24.23 22.97 21.72 20.46	19.21	26.82	26.04 25.26 24.47 23.67	22.88	24.81	23.55 22.29 21.04	19.78
420'600 -	421'799	35'050 -	35'149.95	194.72	195.27	29.40	25.55	24.26 23.01 21.76 20.50	19.25	26.85	26.07 25.28 24.50 23.70	22.91	24.85	23.58 22.33 21.08	19.82
421'800 -	422'999	35'150 -	35'249.95	195.28	195.82	29.42	25.58	24.29 23.04 21.79 20.55	19.30	26.87	26.09 25.31 24.53 23.73	22.94	24.88	23.61 22.36 21.12	19.87
423'000 -	424'199	35'250 -	35'349.95	195.83	196.38	29.44	25.60	24.32 23.07 21.83 20.58	19.34	26.89	26.12 25.34 24.55 23.76	22.97	24.91	23.64 22.40 21.15	19.91
424'200 -	425'399	35'350 -	35'449.95	196.39	196.93	29.47	25.63	24.35 23.11 21.87 20.63	19.38	26.92	26.14 25.36 24.58 23.80	23.01	24.94	23.68 22.43 21.19	19.95
425'400 -	426'599	35'450 -	35'549.95	196.94	197.49	29.49	25.66	24.39 23.14 21.90 20.67	19.43	26.94	26.17 25.39 24.62 23.83	23.04	24.97	23.71 22.47 21.23	19.99
426'600 -	427'799	35'550 -	35'649.95	197.50	198.05	29.51	25.69	24.42 23.17 21.94 20.70	19.47	26.96	26.19 25.42 24.64 23.86	23.07	25.00	23.74 22.50 21.27	20.03
427'800 -	428'999	35'650 -	35'749.95	198.06	198.60	29.54	25.72	24.45 23.21 21.98 20.74	19.51	26.98	26.22 25.44 24.67 23.89	23.10	25.03	23.77 22.54 21.31	20.07
429'000 -	430'199	35'750 -	35'849.95	198.61	199.16	29.56	25.75	24.48 23.24 22.01 20.78	19.56	27.01	26.24 25.47 24.70 23.92	23.14	25.06	23.80 22.57 21.34	20.12
430'200 -	431'399	35'850 -	35'949.95	199.17	199.71	29.58	25.77	24.51 23.27 22.05 20.82	19.60	27.03	26.27 25.50 24.73 23.95	23.17	25.09	23.83 22.60 21.38	20.16
431'400 -	432'599	35'950 -	36'049.95	199.72	200.27	29.60	25.80	24.54 23.30 22.08 20.86	19.64	27.05	26.29 25.53 24.76 23.99	23.20	25.12	23.86 22.64 21.42	20.20
432'600 -	433'799	36'050 -	36'149.95	200.28	200.82	29.62	25.83	24.57 23.33 22.12 20.90	19.68	27.07	26.32 25.55 24.79 24.02	23.24	25.14	23.89 22.67 21.45	20.24
433'800 -	434'999	36'150 -	36'249.95	200.83	201.38	29.65	25.85	24.60 23.37 22.15 20.94	19.72	27.09	26.34 25.58 24.81 24.05	23.27	25.17	23.92 22.71 21.49	20.28
435'000 -	436'199	36'250 -	36'349.95	201.39	201.93	29.67	25.88	24.63 23.40 22.19 20.98	19.77	27.12	26.37 25.61 24.84 24.08	23.30	25.20	23.96 22.74 21.53	20.32
436'200 -	437'399	36'350 -	36'449.95	201.94	202.49	29.69	25.91	24.66 23.43 22.22 21.01	19.80	27.14	26.39 25.63 24.87 24.11	23.34	25.23	23.99 22.77 21.56	20.36
437'400 -	438'599	36'450 -	36'549.95	202.50	203.05	29.71	25.94	24.69 23.46 22.25 21.05	19.85	27.16	26.41 25.66 24.90 24.14	23.37	25.26	24.02 22.80 21.60	20.40
438'600 -	439'799	36'550 -	36'649.95	203.06	203.60	29.74	25.96	24.73 23.49 22.29 21.09	19.89	27.18	26.44 25.68 24.93 24.17	23.40	25.29	24.05 22.84 21.64	20.44
439'800 -	440'999	36'650 -	36'749.95	203.61	204.16	29.76	25.99	24.75 23.52 22.32 21.12	19.93	27.20	26.46 25.71 24.95 24.20	23.43	25.32	24.08 22.87 21.67	20.47
441'000 -	442'199	36'750 -	36'849.95	204.17	204.71	29.78	26.01	24.78 23.55 22.36 21.16	19.97	27.23	26.48 25.74 24.98 24.23	23.46	25.35	24.11 22.90 21.71	20.51
442'200 -	443'399	36'850 -	36'949.95	204.72	205.27	29.80	26.04	24.81 23.59 22.39 21.20	20.01	27.25	26.51 25.76 25.01 24.26	23.50	25.37	24.15 22.94 21.74	20.55
443'400 -	444'599	36'950 -	37'049.95	205.28	205.82	29.82	26.07	24.84 23.62 22.42 21.23	20.05	27.27	26.53 25.79 25.03 24.29	23.53	25.40	24.18 22.97 21.78	20.59
444'600 -	445'799	37'050 -	37'149.95	205.83	206.38	29.84	26.09	24.87 23.65 22.46 21.27	20.09	27.29	26.55 25.81 25.06 24.32	23.56	25.43	24.21 23.00 21.81	20.63
445'800 -	446'999	37'150 -	37'249.95	206.39	206.93	29.87	26.12	24.90 23.68 22.49 21.31	20.13	27.31	26.58 25.84 25.09 24.35	23.59	25.46	24.24 23.03 21.85	20.67
447'000 -	448'199	37'250 -	37'349.95	206.94	207.49	29.89	26.14	24.93 23.71 22.52 21.34	20.17	27.33	26.60 25.86 25.12 24.37	23.62	25.48	24.27 23.06 21.88	20.70
448'200 -	449'399	37'350 -	37'449.95	207.50	208.05	29.91	26.17	24.96 23.75 22.56 21.38	20.21	27.35	26.62 25.89 25.15 24.40	23.65	25.51	24.30 23.09 21.92	20.74
449'400 -	450'599	37'450 -	37'549.95	208.06	208.60	29.93	26.19	24.99 23.78 22.59 21.41	20.24	27.37	26.65 25.91 25.17 24.43	23.68	25.54	24.33 23.12 21.95	20.78
450'600 -	451'799	37'550 -	37'649.95	208.61	209.16	29.95	26.22	25.01 23.81 22.62 21.45	20.28	27.39	26.67 25.94 25.20 24.46	23.71	25.56	24.36 23.15 21.98	20.82
451'800 -	452'999	37'650 -	37'749.95	209.17	209.71	29.97	26.25	25.04 23.84 22.65 21.49	20.32	27.41	26.69 25.96 25.23 24.49	23.75	25.59	24.39 23.19 22.02	20.85
453'000 -	454'199	37'750 -	37'849.95	209.72	210.27	29.99	26.27	25.07 23.87 22.68 21.52	20.36	27.43	26.71 25.99 25.25 24.51	23.77	25.62	24.42 23.22 22.05	20.89
454'200 -	455'399	37'850 -	37'949.95	210.28	210.82	30.01	26.29	25.10 23.90 22.72 21.56	20.40	27.45	26.74 26.01 25.28 24.54	23.81	25.64	24.45 23.25 22.09	20.93
Barème Impôt Source 2025 - République et Canton de Genève					- novembre 2024									Page 11

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
455'400 -	456'599	37'950 -	38'049.95	210.83	211.38	30.03	26.32	25.13 23.94 22.75 21.59	20.44	27.48	26.76 26.04 25.31 24.57	23.84	25.67	24.48 23.29 22.12	20.96
456'600 -	457'799	38'050 -	38'149.95	211.39	211.93	30.05	26.34	25.15 23.96 22.78 21.62	20.47	27.49	26.78 26.06 25.33 24.60	23.86	25.70	24.51 23.32 22.15	21.00
457'800 -	458'999	38'150 -	38'249.95	211.94	212.49	30.07	26.37	25.18 24.00 22.81 21.66	20.51	27.52	26.80 26.09 25.36 24.63	23.90	25.72	24.54 23.35 22.19	21.03
459'000 -	460'199	38'250 -	38'349.95	212.50	213.05	30.09	26.40	25.21 24.03 22.85 21.70	20.55	27.54	26.83 26.11 25.39 24.66	23.93	25.75	24.57 23.38 22.22	21.07
460'200 -	461'399	38'350 -	38'449.95	213.06	213.60	30.11	26.42	25.24 24.06 22.88 21.73	20.58	27.55	26.85 26.13 25.41 24.68	23.95	25.77	24.59 23.41 22.25	21.10
461'400 -	462'599	38'450 -	38'549.95	213.61	214.16	30.13	26.44	25.26 24.09 22.91 21.76	20.62	27.58	26.87 26.16 25.44 24.71	23.98	25.80	24.62 23.45 22.28	21.14
462'600 -	463'799	38'550 -	38'649.95	214.17	214.71	30.15	26.47	25.29 24.12 22.94 21.79	20.65	27.60	26.89 26.18 25.46 24.74	24.01	25.82	24.65 23.48 22.31	21.17
463'800 -	464'999	38'650 -	38'749.95	214.72	215.27	30.17	26.49	25.32 24.15 22.98 21.83	20.69	27.61	26.91 26.20 25.49 24.76	24.04	25.85	24.68 23.51 22.35	21.21
465'000 -	466'199	38'750 -	38'849.95	215.28	215.82	30.19	26.52	25.35 24.18 23.01 21.86	20.73	27.63	26.93 26.23 25.51 24.79	24.07	25.88	24.71 23.54 22.38	21.25
466'200 -	467'399	38'850 -	38'949.95	215.83	216.38	30.21	26.54	25.37 24.21 23.04 21.89	20.76	27.65	26.96 26.25 25.54 24.82	24.10	25.90	24.74 23.57 22.41	21.28
467'400 -	468'599	38'950 -	39'049.95	216.39	216.93	30.23	26.57	25.40 24.24 23.07 21.93	20.80	27.67	26.98 26.27 25.56 24.85	24.13	25.93	24.77 23.60 22.44	21.32
468'600 -	469'799	39'050 -	39'149.95	216.94	217.49	30.25	26.59	25.42 24.27 23.11 21.96	20.84	27.69	27.00 26.30 25.59 24.88	24.16	25.95	24.79 23.64 22.48	21.35
469'800 -	470'999	39'150 -	39'249.95	217.50	218.05	30.26	26.61	25.45 24.29 23.14 21.99	20.87	27.71	27.02 26.32 25.61 24.90	24.19	25.98	24.82 23.66 22.51	21.38
471'000 -	472'199	39'250 -	39'349.95	218.06	218.60	30.28	26.64	25.48 24.32 23.17 22.03	20.91	27.73	27.04 26.34 25.64 24.93	24.21	26.00	24.85 23.70 22.54	21.42
472'200 -	473'399	39'350 -	39'449.95	218.61	219.16	30.30	26.66	25.50 24.35 23.20 22.06	20.94	27.75	27.06 26.37 25.67 24.96	24.24	26.03	24.88 23.73 22.58	21.45
473'400 -	474'599	39'450 -	39'549.95	219.17	219.71	30.32	26.68	25.53 24.38 23.23 22.09	20.98	27.77	27.08 26.39 25.69 24.98	24.27	26.05	24.90 23.76 22.61	21.48
474'600 -	475'799	39'550 -	39'649.95	219.72	220.27	30.34	26.71	25.55 24.41 23.27 22.12	21.01	27.79	27.10 26.41 25.71 25.01	24.30	26.08	24.93 23.79 22.64	21.52
475'800 -	476'999	39'650 -	39'749.95	220.28	220.82	30.36	26.73	25.58 24.44 23.30 22.16	21.05	27.81	27.12 26.43 25.74 25.04	24.33	26.11	24.96 23.82 22.68	21.55
477'000 -	478'199	39'750 -	39'849.95	220.83	221.38	30.38	26.75	25.61 24.46 23.33 22.19	21.08	27.82	27.14 26.46 25.76 25.06	24.35	26.13	24.98 23.85 22.71	21.58
478'200 -	479'399	39'850 -	39'949.95	221.39	221.93	30.40	26.78	25.63 24.49 23.36 22.22	21.12	27.84	27.16 26.48 25.79 25.09	24.38	26.16	25.01 23.88 22.74	21.62
479'400 -	480'599	39'950 -	40'049.95	221.94	222.49	30.41	26.80	25.66 24.52 23.39 22.25	21.15	27.86	27.19 26.50 25.81 25.12	24.41	26.18	25.04 23.90 22.77	21.65
480'600 -	481'799	40'050 -	40'149.95	222.50	223.05	30.43	26.82	25.68 24.55 23.42 22.29	21.18	27.88	27.20 26.52 25.83 25.14	24.44	26.20	25.06 23.93 22.80	21.68
481'800 -	482'999	40'150 -	40'249.95	223.06	223.60	30.45	26.85	25.71 24.58 23.45 22.32	21.22	27.90	27.22 26.55 25.86 25.17	24.47	26.23	25.09 23.96 22.84	21.72
483'000 -	484'199	40'250 -	40'349.95	223.61	224.16	30.47	26.87	25.73 24.60 23.48 22.35	21.25	27.92	27.24 26.57 25.88 25.19	24.49	26.25	25.12 23.99 22.87	21.75
484'200 -	485'399	40'350 -	40'449.95	224.17	224.71	30.50	26.89	25.76 24.63 23.51 22.39	21.28	27.93	27.26 26.59 25.91 25.22	24.52	26.28	25.14 24.02 22.90	21.78
485'400 -	486'599	40'450 -	40'549.95	224.72	225.27	30.52	26.92	25.79 24.66 23.54 22.42	21.32	27.95	27.28 26.61 25.93 25.24	24.55	26.30	25.17 24.05 22.93	21.81
486'600 -	487'799	40'550 -	40'649.95	225.28	225.82	30.54	26.94	25.81 24.69 23.57 22.45	21.35	27.97	27.30 26.63 25.95 25.27	24.57	26.32	25.20 24.08 22.96	21.85
487'800 -	488'999	40'650 -	40'749.95	225.83	226.38	30.56	26.96	25.84 24.71 23.60 22.49	21.38	27.99	27.32 26.65 25.98 25.29	24.60	26.35	25.22 24.11 22.99	21.88
489'000 -	490'199	40'750 -	40'849.95	226.39	226.93	30.58	26.98	25.86 24.74 23.63 22.52	21.42	28.01	27.34 26.68 26.00 25.32	24.63	26.37	25.25 24.14 23.03	21.92
490'200 -	491'399	40'850 -	40'949.95	226.94	227.49	30.60	27.00	25.88 24.77 23.66 22.55	21.45	28.02	27.36 26.69 26.02 25.34	24.65	26.39	25.28 24.16 23.06	21.95
491'400 -	492'599	40'950 -	41'049.95	227.50	228.05	30.62	27.03	25.91 24.79 23.69 22.58	21.48	28.04	27.38 26.72 26.05 25.37	24.68	26.42	25.30 24.19 23.09	21.98
492'600 -	493'799	41'050 -	41'149.95	228.06	228.60	30.64	27.05	25.93 24.82 23.72 22.61	21.51	28.06	27.40 26.74 26.07 25.39	24.71	26.44	25.33 24.22 23.12	22.01
493'800 -	494'999	41'150 -	41'249.95	228.61	229.16	30.66	27.07	25.96 24.85 23.75 22.65	21.55	28.08	27.42 26.76 26.09 25.42	24.73	26.46	25.35 24.25 23.15	22.05
495'000 -	496'199	41'250 -	41'349.95	229.17	229.71	30.68	27.09	25.98 24.88 23.78 22.68	21.58	28.09	27.44 26.78 26.11 25.44	24.76	26.49	25.38 24.28 23.18	22.08
496'200 -	497'399	41'350 -	41'449.95	229.72	230.27	30.70	27.11	26.01 24.90 23.80 22.71	21.61	28.11	27.46 26.80 26.14 25.47	24.79	26.51	25.40 24.30 23.21	22.11
497'400 -	498'599	41'450 -	41'549.95	230.28	230.82	30.72	27.13	26.03 24.93 23.83 22.74	21.65	28.13	27.48 26.82 26.16 25.49	24.81	26.53	25.43 24.33 23.24	22.15
498'600 -	499'799	41'550 -	41'649.95	230.83	231.38	30.74	27.15	26.06 24.96 23.86 22.77	21.68	28.15	27.50 26.84 26.18 25.51	24.84	26.56	25.46 24.36 23.27	22.18
499'800 -	500'999	41'650 -	41'749.95	231.39	231.93	30.76	27.17	26.08 24.98 23.89 22.80	21.72	28.16	27.51 26.86 26.20 25.54	24.87	26.58	25.48 24.38 23.30	22.21
501'000 -	502'199	41'750 -	41'849.95	231.94	232.49	30.78	27.20	26.10 25.01 23.92 22.83	21.75	28.18	27.53 26.88 26.23 25.56	24.89	26.60	25.51 24.41 23.33	22.24
502'200 -	503'399	41'850 -	41'949.95	232.50	233.05	30.80	27.22	26.13 25.03 23.95 22.87	21.78	28.20	27.55 26.90 26.25 25.59	24.92	26.62	25.53 24.44 23.36	22.28
503'400 -	504'599	41'950 -	42'049.95	233.06	233.60	30.82	27.24	26.15 25.06 23.97 22.89	21.82	28.21	27.57 26.92 26.27 25.61	24.94	26.64	25.56 24.47 23.39	22.31
504'600 -	505'799	42'050 -	42'149.95	233.61	234.16	30.84	27.26	26.17 25.09 24.00 22.93	21.85	28.23	27.59 26.94 26.29 25.63	24.97	26.67	25.58 24.49 23.42	22.34
505'800 -	506'999	42'150 -	42'249.95	234.17	234.71	30.86	27.28	26.20 25.11 24.03 22.96	21.88	28.25	27.61 26.96 26.31 25.66	24.99	26.69	25.61 24.52 23.45	22.37
507'000 -	508'199	42'250 -	42'349.95	234.72	235.27	30.87	27.30	26.22 25.14 24.06 22.98	21.91	28.26	27.63 26.98 26.33 25.68	25.02	26.71	25.63 24.55 23.47	22.40
508'200 -	509'399	42'350 -	42'449.95	235.28	235.82	30.89	27.32	26.24 25.16 24.08 23.02	21.95	28.28	27.64 27.00 26.36 25.70	25.04	26.73	25.65 24.58 23.50	22.43
509'400 -	510'599	42'450 -	42'549.95	235.83	236.38	30.91	27.34	26.26 25.19 24.11 23.04	21.98	28.30	27.66 27.02 26.38 25.73	25.07	26.75	25.68 24.60 23.53	22.46
510'600 -	511'799	42'550 -	42'649.95	236.39	236.93	30.93	27.36	26.29 25.21 24.14 23.07	22.01	28.31	27.68 27.04 26.40 25.75	25.09	26.78	25.70 24.63 23.56	22.50
511'800 -	512'999	42'650 -	42'749.95	236.94	237.49	30.95	27.38	26.31 25.24 24.17 23.10	22.04	28.33	27.70 27.06 26.42 25.77	25.12	26.80	25.73 24.66 23.59	22.53
Barème Impôt Source 2025 - République et Canton de Genève					- novembre 2024									Page 12

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
513'000 -	514'199	42'750 -	42'849.95	237.50	238.05	30.97	27.40	26.33 25.26 24.19 23.13	22.07	28.35	27.72 27.08 26.44 25.79	25.14	26.82	25.75 24.68 23.62	22.56
514'200 -	515'399	42'850 -	42'949.95	238.06	238.60	30.99	27.42	26.35 25.29 24.22 23.16	22.11	28.36	27.73 27.10 26.46 25.82	25.17	26.84	25.77 24.71 23.64	22.59
515'400 -	516'599	42'950 -	43'049.95	238.61	239.16	31.01	27.44	26.38 25.31 24.25 23.19	22.14	28.38	27.75 27.12 26.48 25.84	25.19	26.86	25.80 24.74 23.67	22.62
516'600 -	517'799	43'050 -	43'149.95	239.17	239.71	31.02	27.46	26.40 25.34 24.28 23.22	22.17	28.39	27.77 27.14 26.50 25.86	25.22	26.88	25.82 24.76 23.70	22.65
517'800 -	518'999	43'150 -	43'249.95	239.72	240.27	31.04	27.48	26.42 25.36 24.30 23.25	22.20	28.41	27.79 27.16 26.53 25.89	25.24	26.90	25.85 24.79 23.73	22.68
519'000 -	520'199	43'250 -	43'349.95	240.28	240.82	31.06	27.50	26.44 25.39 24.33 23.28	22.23	28.43	27.81 27.18 26.55 25.91	25.27	26.93	25.87 24.81 23.76	22.71
520'200 -	521'399	43'350 -	43'449.95	240.83	241.38	31.08	27.52	26.47 25.41 24.36 23.31	22.26	28.44	27.82 27.20 26.57 25.93	25.29	26.95	25.89 24.84 23.78	22.74
521'400 -	522'599	43'450 -	43'549.95	241.39	241.93	31.10	27.54	26.49 25.44 24.38 23.34	22.29	28.46	27.84 27.22 26.59 25.95	25.31	26.97	25.92 24.86 23.81	22.77
522'600 -	523'799	43'550 -	43'649.95	241.94	242.49	31.11	27.56	26.51 25.46 24.41 23.36	22.32	28.48	27.86 27.24 26.61 25.98	25.34	26.99	25.94 24.89 23.84	22.80
523'800 -	524'999	43'650 -	43'749.95	242.50	243.05	31.13	27.58	26.53 25.48 24.44 23.39	22.35	28.49	27.87 27.25 26.63 26.00	25.36	27.01	25.96 24.91 23.87	22.83
525'000 -	526'199	43'750 -	43'849.95	243.06	243.60	31.15	27.60	26.55 25.51 24.46 23.42	22.39	28.51	27.89 27.27 26.65 26.02	25.38	27.03	25.98 24.94 23.90	22.86
526'200 -	527'399	43'850 -	43'949.95	243.61	244.16	31.17	27.62	26.57 25.53 24.49 23.45	22.41	28.52	27.91 27.29 26.67 26.04	25.41	27.05	26.01 24.96 23.92	22.88
527'400 -	528'599	43'950 -	44'049.95	244.17	244.71	31.19	27.63	26.60 25.56 24.52 23.48	22.45	28.54	27.93 27.31 26.69 26.06	25.43	27.07	26.03 24.99 23.95	22.91
528'600 -	529'799	44'050 -	44'149.95	244.72	245.27	31.20	27.65	26.62 25.58 24.54 23.50	22.48	28.55	27.94 27.33 26.71 26.08	25.45	27.09	26.05 25.02 23.98	22.94
529'800 -	530'999	44'150 -	44'249.95	245.28	245.82	31.22	27.67	26.64 25.60 24.57 23.53	22.50	28.57	27.96 27.35 26.73 26.10	25.48	27.11	26.07 25.04 24.00	22.97
531'000 -	532'199	44'250 -	44'349.95	245.83	246.38	31.24	27.69	26.66 25.63 24.59 23.56	22.53	28.58	27.98 27.36 26.75 26.13	25.50	27.13	26.10 25.06 24.03	23.00
532'200 -	533'399	44'350 -	44'449.95	246.39	246.93	31.26	27.71	26.68 25.65 24.62 23.59	22.57	28.60	27.99 27.38 26.77 26.15	25.52	27.15	26.12 25.09 24.06	23.03
533'400 -	534'599	44'450 -	44'549.95	246.94	247.49	31.27	27.73	26.70 25.67 24.64 23.62	22.59	28.61	28.01 27.40 26.79 26.17	25.54	27.17	26.14 25.11 24.08	23.06
534'600 -	535'799	44'550 -	44'649.95	247.50	248.05	31.29	27.75	26.72 25.70 24.67 23.64	22.62	28.63	28.03 27.42 26.81 26.19	25.57	27.19	26.16 25.14 24.11	23.09
535'800 -	536'999	44'650 -	44'749.95	248.06	248.60	31.31	27.77	26.74 25.72 24.70 23.67	22.65	28.64	28.04 27.44 26.83 26.21	25.59	27.21	26.19 25.16 24.14	23.12
537'000 -	538'199	44'750 -	44'849.95	248.61	249.16	31.32	27.78	26.76 25.74 24.72 23.70	22.68	28.66	28.06 27.45 26.85 26.23	25.61	27.23	26.21 25.19 24.16	23.14
538'200 -	539'399	44'850 -	44'949.95	249.17	249.71	31.34	27.80	26.78 25.76 24.75 23.73	22.71	28.67	28.08 27.47 26.87 26.25	25.64	27.25	26.23 25.21 24.19	23.17
539'400 -	540'599	44'950 -	45'049.95	249.72	250.27	31.36	27.82	26.80 25.79 24.77 23.75	22.74	28.69	28.09 27.49 26.89 26.28	25.66	27.27	26.25 25.23 24.22	23.20
540'600 -	541'799	45'050 -	45'149.95	250.28	250.82	31.37	27.84	26.82 25.81 24.79 23.78	22.77	28.70	28.11 27.51 26.90 26.29	25.68	27.29	26.27 25.26 24.24	23.23
541'800 -	542'999	45'150 -	45'249.95	250.83	251.38	31.39	27.86	26.84 25.83 24.82 23.81	22.80	28.72	28.12 27.53 26.92 26.32	25.70	27.31	26.29 25.28 24.27	23.26
543'000 -	544'199	45'250 -	45'349.95	251.39	251.93	31.41	27.87	26.86 25.85 24.84 23.83	22.82	28.73	28.14 27.54 26.94 26.34	25.72	27.32	26.31 25.30 24.29	23.28
544'200 -	545'399	45'350 -	45'449.95	251.94	252.49	31.42	27.89	26.88 25.88 24.87 23.86	22.85	28.75	28.16 27.56 26.96 26.36	25.75	27.34	26.34 25.33 24.32	23.31
545'400 -	546'599	45'450 -	45'549.95	252.50	253.05	31.44	27.91	26.91 25.90 24.89 23.89	22.88	28.76	28.17 27.58 26.98 26.38	25.77	27.36	26.36 25.35 24.35	23.34
546'600 -	547'799	45'550 -	45'649.95	253.06	253.60	31.46	27.93	26.92 25.92 24.92 23.91	22.91	28.78	28.19 27.60 27.00 26.40	25.79	27.38	26.38 25.37 24.37	23.37
547'800 -	548'999	45'650 -	45'749.95	253.61	254.16	31.47	27.95	26.94 25.94 24.94 23.94	22.94	28.79	28.20 27.61 27.02 26.42	25.81	27.40	26.40 25.40 24.40	23.40
549'000 -	550'199	45'750 -	45'849.95	254.17	254.71	31.49	27.96	26.96 25.97 24.97 23.97	22.97	28.81	28.22 27.63 27.04 26.44	25.83	27.42	26.42 25.42 24.42	23.42
550'200 -	551'399	45'850 -	45'949.95	254.72	255.27	31.51	27.98	26.98 25.99 24.99 23.99	23.00	28.82	28.24 27.65 27.05 26.46	25.85	27.44	26.44 25.44 24.45	23.45
551'400 -	552'599	45'950 -	46'049.95	255.28	255.82	31.52	28.00	27.00 26.01 25.01 24.02	23.02	28.83	28.25 27.67 27.07 26.48	25.88	27.46	26.46 25.47 24.47	23.48
552'600 -	553'799	46'050 -	46'149.95	255.83	256.38	31.54	28.01	27.02 26.03 25.04 24.04	23.05	28.85	28.27 27.68 27.09 26.50	25.90	27.47	26.48 25.49 24.50	23.50
553'800 -	554'999	46'150 -	46'249.95	256.39	256.93	31.55	28.03	27.04 26.05 25.06 24.07	23.08	28.86	28.28 27.70 27.11 26.52	25.92	27.49	26.50 25.51 24.52	23.53
555'000 -	556'199	46'250 -	46'349.95	256.94	257.49	31.57	28.05	27.06 26.07 25.09 24.10	23.11	28.88	28.30 27.72 27.13 26.54	25.94	27.51	26.52 25.54 24.55	23.56
556'200 -	557'399	46'350 -	46'449.95	257.50	258.05	31.59	28.07	27.08 26.09 25.11 24.12	23.14	28.89	28.31 27.73 27.15 26.56	25.96	27.53	26.54 25.56 24.57	23.58
557'400 -	558'599	46'450 -	46'549.95	258.06	258.60	31.60	28.08	27.10 26.12 25.13 24.15	23.16	28.90	28.33 27.75 27.16 26.58	25.98	27.55	26.56 25.58 24.60	23.61
558'600 -	559'799	46'550 -	46'649.95	258.61	259.16	31.62	28.10	27.12 26.14 25.16 24.17	23.19	28.92	28.34 27.77 27.18 26.60	26.00	27.57	26.59 25.60 24.62	23.64
559'800 -	560'999	46'650 -	46'749.95	259.17	259.71	31.63	28.12	27.14 26.16 25.18 24.20	23.22	28.93	28.36 27.78 27.20 26.61	26.02	27.58	26.60 25.62 24.64	23.66
561'000 -	562'199	46'750 -	46'849.95	259.72	260.27	31.65	28.13	27.16 26.18 25.20 24.22	23.25	28.95	28.37 27.80 27.22 26.63	26.04	27.60	26.62 25.65 24.67	23.69
562'200 -	563'399	46'850 -	46'949.95	260.28	260.82	31.67	28.15	27.18 26.20 25.22 24.25	23.27	28.96	28.39 27.82 27.24 26.65	26.07	27.62	26.65 25.67 24.69	23.72
563'400 -	564'599	46'950 -	47'049.95	260.83	261.38	31.68	28.17	27.19 26.22 25.25 24.27	23.30	28.97	28.40 27.83 27.25 26.67	26.08	27.64	26.66 25.69 24.72	23.74
564'600 -	565'799	47'050 -	47'149.95	261.39	261.93	31.70	28.18	27.21 26.24 25.27 24.30	23.33	28.99	28.42 27.85 27.27 26.69	26.11	27.66	26.68 25.71 24.74	23.77
565'800 -	566'999	47'150 -	47'249.95	261.94	262.49	31.71	28.20	27.23 26.26 25.29 24.32	23.35	29.00	28.44 27.87 27.29 26.71	26.13	27.67	26.70 25.74 24.77	23.80
567'000 -	568'199	47'250 -	47'349.95	262.50	263.05	31.73	28.22	27.25 26.28 25.31 24.35	23.38	29.01	28.45 27.88 27.31 26.73	26.15	27.69	26.72 25.76 24.79	23.82
568'200 -	569'399	47'350 -	47'449.95	263.06	263.60	31.74	28.23	27.27 26.30 25.34 24.37	23.41	29.03	28.46 27.90 27.32 26.75	26.17	27.71	26.74 25.78 24.81	23.85
569'400 -	570'599	47'450 -	47'549.95	263.61	264.16	31.76	28.25	27.29 26.32 25.36 24.40	23.43	29.04	28.48 27.91 27.34 26.77	26.19	27.72	26.76 25.80 24.83	23.87
Barème Impôt Source 2025 - République et Canton de Genève					- novembre 2024									Page 13

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
570'600 -	571'799	47'550 -	47'649.95	264.17	264.71	31.77	28.27	27.30 26.34 25.38 24.42	23.46	29.06	28.49 27.93 27.36 26.78	26.21	27.74	26.78 25.82 24.86	23.90
571'800 -	572'999	47'650 -	47'749.95	264.72	265.27	31.79	28.28	27.32 26.36 25.40 24.45	23.49	29.07	28.51 27.95 27.38 26.80	26.23	27.76	26.80 25.84 24.88	23.92
573'000 -	574'199	47'750 -	47'849.95	265.28	265.82	31.80	28.30	27.34 26.38 25.43 24.47	23.51	29.08	28.52 27.96 27.39 26.82	26.25	27.78	26.82 25.86 24.90	23.95
574'200 -	575'399	47'850 -	47'949.95	265.83	266.38	31.82	28.31	27.36 26.40 25.45 24.49	23.54	29.10	28.54 27.98 27.41 26.84	26.27	27.79	26.84 25.88 24.93	23.97
575'400 -	576'599	47'950 -	48'049.95	266.39	266.93	31.83	28.33	27.38 26.42 25.47 24.52	23.56	29.11	28.55 27.99 27.43 26.86	26.29	27.81	26.86 25.91 24.95	24.00
576'600 -	577'799	48'050 -	48'149.95	266.94	267.49	31.85	28.35	27.39 26.44 25.49 24.54	23.59	29.12	28.57 28.01 27.44 26.88	26.30	27.83	26.88 25.93 24.97	24.02
577'800 -	578'999	48'150 -	48'249.95	267.50	268.05	31.86	28.36	27.41 26.46 25.51 24.56	23.62	29.14	28.58 28.02 27.46 26.90	26.33	27.85	26.90 25.95 25.00	24.05
579'000 -	580'199	48'250 -	48'349.95	268.06	268.60	31.88	28.38	27.43 26.48 25.54 24.59	23.64	29.15	28.60 28.04 27.48 26.91	26.35	27.86	26.92 25.97 25.02	24.07
580'200 -	582'599	48'350 -	48'549.95	268.61	269.71	31.90	28.40	27.46 26.51 25.57 24.62	23.68	29.17	28.62 28.06 27.50 26.94	26.37	27.89	26.94 26.00 25.06	24.11
582'600 -	584'999	48'550 -	48'749.95	269.72	270.82	31.93	28.43	27.49 26.55 25.61 24.67	23.73	29.20	28.65 28.09 27.54 26.98	26.41	27.92	26.98 26.04 25.10	24.16
585'000 -	587'399	48'750 -	48'949.95	270.83	271.93	31.96	28.46	27.53 26.59 25.65 24.72	23.78	29.22	28.67 28.12 27.57 27.01	26.45	27.95	27.02 26.08 25.14	24.21
587'400 -	589'799	48'950 -	49'149.95	271.94	273.05	31.98	28.49	27.56 26.63 25.69 24.76	23.83	29.25	28.70 28.15 27.60 27.05	26.49	27.99	27.05 26.12 25.19	24.25
589'800 -	592'199	49'150 -	49'349.95	273.06	274.16	32.01	28.52	27.60 26.67 25.74 24.81	23.88	29.28	28.73 28.18 27.64 27.08	26.53	28.02	27.09 26.16 25.23	24.30
592'200 -	594'599	49'350 -	49'549.95	274.17	275.27	32.04	28.55	27.63 26.70 25.78 24.85	23.93	29.30	28.76 28.21 27.67 27.12	26.56	28.05	27.13 26.20 25.28	24.35
594'600 -	596'999	49'550 -	49'749.95	275.28	276.38	32.07	28.58	27.66 26.74 25.82 24.90	23.98	29.33	28.78 28.24 27.70 27.15	26.60	28.08	27.16 26.24 25.32	24.40
597'000 -	599'399	49'750 -	49'949.95	276.39	277.49	32.09	28.61	27.69 26.78 25.86 24.94	24.02	29.35	28.81 28.27 27.73 27.19	26.64	28.11	27.20 26.28 25.36	24.44
599'400 -	601'799	49'950 -	50'149.95	277.50	278.60	32.12	28.64	27.73 26.82 25.90 24.99	24.07	29.38	28.84 28.30 27.76 27.22	26.67	28.15	27.23 26.32 25.40	24.49
601'800 -	604'199	50'150 -	50'349.95	278.61	279.71	32.15	28.67	27.76 26.85 25.94 25.03	24.12	29.40	28.87 28.33 27.79 27.25	26.71	28.18	27.27 26.36 25.45	24.53
604'200 -	606'599	50'350 -	50'549.95	279.72	280.82	32.18	28.70	27.79 26.89 25.98 25.07	24.17	29.43	28.89 28.36 27.82 27.29	26.74	28.21	27.30 26.39 25.49	24.58
606'600 -	608'999	50'550 -	50'749.95	280.83	281.93	32.20	28.73	27.83 26.92 26.02 25.12	24.21	29.46	28.92 28.39 27.86 27.32	26.78	28.24	27.34 26.43 25.53	24.63
609'000 -	611'399	50'750 -	50'949.95	281.94	283.05	32.23	28.76	27.86 26.96 26.06 25.16	24.26	29.48	28.95 28.42 27.89 27.35	26.82	28.27	27.37 26.47 25.57	24.67
611'400 -	613'799	50'950 -	51'149.95	283.06	284.16	32.26	28.79	27.89 26.99 26.10 25.20	24.30	29.50	28.97 28.44 27.92 27.39	26.85	28.30	27.40 26.51 25.61	24.71
613'800 -	616'199	51'150 -	51'349.95	284.17	285.27	32.28	28.81	27.92 27.03 26.14 25.24	24.35	29.53	29.00 28.47 27.95 27.42	26.89	28.33	27.44 26.54 25.65	24.76
616'200 -	618'599	51'350 -	51'549.95	285.28	286.38	32.31	28.84	27.95 27.06 26.18 25.29	24.40	29.55	29.03 28.50 27.98 27.45	26.92	28.36	27.47 26.58 25.69	24.80
618'600 -	620'999	51'550 -	51'749.95	286.39	287.49	32.33	28.87	27.98 27.10 26.21 25.33	24.44	29.58	29.05 28.53 28.01 27.48	26.95	28.39	27.50 26.62 25.73	24.84
621'000 -	623'399	51'750 -	51'949.95	287.50	288.60	32.36	28.90	28.01 27.13 26.25 25.37	24.48	29.60	29.08 28.56 28.04 27.51	26.99	28.42	27.53 26.65 25.77	24.89
623'400 -	625'799	51'950 -	52'149.95	288.61	289.71	32.39	28.93	28.05 27.17 26.29 25.41	24.53	29.63	29.11 28.59 28.07 27.55	27.02	28.45	27.57 26.69 25.81	24.93
625'800 -	628'199	52'150 -	52'349.95	289.72	290.82	32.41	28.95	28.08 27.20 26.32 25.45	24.57	29.66	29.13 28.61 28.09 27.58	27.06	28.48	27.60 26.72 25.85	24.97
628'200 -	630'599	52'350 -	52'549.95	290.83	291.93	32.43	28.98	28.11 27.23 26.36 25.49	24.62	29.69	29.16 28.64 28.12 27.61	27.09	28.50	27.63 26.76 25.89	25.01
630'600 -	632'999	52'550 -	52'749.95	291.94	293.05	32.46	29.00	28.13 27.27 26.40 25.53	24.66	29.72	29.18 28.67 28.15 27.64	27.12	28.53	27.66 26.79 25.92	25.06
633'000 -	635'399	52'750 -	52'949.95	293.06	294.16	32.48	29.03	28.17 27.30 26.43 25.57	24.70	29.74	29.21 28.70 28.18 27.67	27.15	28.56	27.70 26.83 25.96	25.10
635'400 -	637'799	52'950 -	53'149.95	294.17	295.27	32.51	29.06	28.19 27.33 26.47 25.61	24.75	29.77	29.23 28.72 28.21 27.70	27.19	28.59	27.73 26.86 26.00	25.14
637'800 -	640'199	53'150 -	53'349.95	295.28	296.38	32.53	29.08	28.22 27.36 26.51 25.65	24.79	29.80	29.26 28.75 28.24 27.73	27.22	28.62	27.76 26.90 26.04	25.18
640'200 -	642'599	53'350 -	53'549.95	296.39	297.49	32.56	29.11	28.25 27.40 26.54 25.69	24.83	29.82	29.29 28.78 28.27 27.76	27.25	28.64	27.79 26.93 26.08	25.22
642'600 -	644'999	53'550 -	53'749.95	297.50	298.60	32.58	29.14	28.28 27.43 26.58 25.72	24.87	29.85	29.32 28.80 28.30 27.79	27.28	28.67	27.82 26.97 26.11	25.26
645'000 -	647'399	53'750 -	53'949.95	298.61	299.71	32.60	29.16	28.31 27.46 26.61 25.76	24.91	29.88	29.35 28.83 28.33 27.82	27.31	28.70	27.85 27.00 26.15	25.30
647'400 -	649'799	53'950 -	54'149.95	299.72	300.82	32.63	29.19	28.34 27.49 26.65 25.80	24.95	29.90	29.38 28.86 28.35 27.85	27.35	28.72	27.88 27.03 26.18	25.34
649'800 -	652'199	54'150 -	54'349.95	300.83	301.93	32.65	29.21	28.37 27.52 26.68 25.84	24.99	29.93	29.40 28.88 28.38 27.88	27.38	28.75	27.91 27.07 26.22	25.38
652'200 -	654'599	54'350 -	54'549.95	301.94	303.05	32.67	29.24	28.40 27.55 26.71 25.87	25.03	29.96	29.43 28.91 28.41 27.91	27.41	28.78	27.94 27.10 26.26	25.42
654'600 -	656'999	54'550 -	54'749.95	303.06	304.16	32.70	29.26	28.42 27.58 26.75 25.91	25.07	29.98	29.46 28.93 28.44 27.94	27.44	28.80	27.97 27.13 26.29	25.46
657'000 -	659'399	54'750 -	54'949.95	304.17	305.27	32.72	29.29	28.45 27.62 26.78 25.95	25.11	30.01	29.49 28.97 28.47 27.97	27.47	28.83	28.00 27.16 26.33	25.49
659'400 -	661'799	54'950 -	55'149.95	305.28	306.38	32.74	29.32	28.48 27.65 26.82 25.98	25.15	30.03	29.52 28.99 28.49 28.00	27.50	28.86	28.03 27.19 26.36	25.53
661'800 -	664'199	55'150 -	55'349.95	306.39	307.49	32.76	29.34	28.51 27.68 26.85 26.02	25.19	30.06	29.54 29.02 28.52 28.02	27.53	28.89	28.05 27.23 26.40	25.57
664'200 -	666'599	55'350 -	55'549.95	307.50	308.60	32.79	29.37	28.53 27.71 26.88 26.06	25.23	30.08	29.57 29.05 28.55 28.05	27.56	28.91	28.08 27.26 26.43	25.61
666'600 -	668'999	55'550 -	55'749.95	308.61	309.71	32.81	29.39	28.56 27.74 26.91 26.09	25.27	30.11	29.60 29.08 28.57 28.08	27.59	28.94	28.11 27.29 26.47	25.65
669'000 -	671'399	55'750 -	55'949.95	309.72	310.82	32.83	29.42	28.59 27.77 26.95 26.13	25.31	30.13	29.62 29.11 28.60 28.11	27.62	28.97	28.14 27.32 26.50	25.68
671'400 -	673'799	55'950 -	56'149.95	310.83	311.93	32.85	29.44	28.62 27.79 26.98 26.16	25.35	30.16	29.65 29.14 28.63 28.14	27.65	28.99	28.17 27.35 26.53	25.72
673'800 -	676'199	56'150 -	56'349.95	311.94	313.05	32.87	29.46	28.64 27.82 27.01 26.20	25.38	30.18	29.68 29.17 28.66 28.17	27.68	29.02	28.20 27.38 26.57	25.75
Barème Impôt Source 2025 - République et Canton de Genève					- novembre 2024									Page 14

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
676'200 -	678'599	56'350 -	56'549.95	313.06	314.16	32.90	29.49	28.67 27.85 27.04 26.23	25.42	30.21	29.70 29.20 28.69 28.20	27.71	29.04	28.23 27.41 26.60	25.79
678'600 -	680'999	56'550 -	56'749.95	314.17	315.27	32.92	29.51	28.70 27.88 27.07 26.27	25.46	30.23	29.73 29.22 28.72 28.22	27.74	29.07	28.25 27.44 26.63	25.83
681'000 -	683'399	56'750 -	56'949.95	315.28	316.38	32.94	29.54	28.72 27.91 27.10 26.30	25.50	30.25	29.75 29.25 28.75 28.25	27.77	29.09	28.28 27.47 26.67	25.86
683'400 -	685'799	56'950 -	57'149.95	316.39	317.49	32.96	29.56	28.75 27.94 27.14 26.34	25.53	30.28	29.78 29.28 28.78 28.28	27.80	29.12	28.31 27.50 26.70	25.90
685'800 -	688'199	57'150 -	57'349.95	317.50	318.60	32.98	29.59	28.78 27.97 27.17 26.37	25.57	30.30	29.81 29.31 28.80 28.30	27.83	29.14	28.34 27.53 26.73	25.93
688'200 -	690'599	57'350 -	57'549.95	318.61	319.71	33.00	29.61	28.80 28.00 27.20 26.40	25.60	30.32	29.83 29.33 28.83 28.33	27.85	29.17	28.37 27.56 26.76	25.97
690'600 -	692'999	57'550 -	57'749.95	319.72	320.82	33.02	29.64	28.83 28.03 27.23 26.43	25.64	30.35	29.86 29.36 28.86 28.36	27.88	29.19	28.39 27.59 26.80	26.00
693'000 -	695'399	57'750 -	57'949.95	320.83	321.93	33.04	29.67	28.86 28.06 27.26 26.47	25.68	30.37	29.88 29.39 28.89 28.39	27.91	29.22	28.42 27.62 26.83	26.04
695'400 -	697'799	57'950 -	58'149.95	321.94	323.05	33.06	29.70	28.88 28.08 27.29 26.50	25.71	30.39	29.91 29.41 28.92 28.42	27.94	29.25	28.45 27.65 26.86	26.07
697'800 -	700'199	58'150 -	58'349.95	323.06	324.16	33.08	29.72	28.91 28.11 27.32 26.53	25.75	30.42	29.93 29.44 28.95 28.45	27.97	29.27	28.47 27.68 26.89	26.11
700'200 -	702'599	58'350 -	58'549.95	324.17	325.27	33.10	29.75	28.93 28.14 27.35 26.57	25.78	30.44	29.96 29.47 28.98 28.48	28.00	29.30	28.50 27.71 26.92	26.14
702'600 -	704'999	58'550 -	58'749.95	325.28	326.38	33.12	29.78	28.96 28.17 27.38 26.60	25.82	30.46	29.98 29.49 29.01 28.51	28.02	29.33	28.53 27.74 26.95	26.17
705'000 -	707'399	58'750 -	58'949.95	326.39	327.49	33.14	29.80	28.99 28.20 27.41 26.63	25.85	30.48	30.00 29.52 29.03 28.54	28.05	29.36	28.55 27.77 26.98	26.21
707'400 -	709'799	58'950 -	59'149.95	327.50	328.60	33.16	29.83	29.02 28.22 27.44 26.66	25.89	30.51	30.03 29.55 29.06 28.57	28.08	29.39	28.58 27.80 27.01	26.24
709'800 -	712'199	59'150 -	59'349.95	328.61	329.71	33.18	29.86	29.05 28.25 27.47 26.69	25.92	30.53	30.05 29.57 29.09 28.60	28.11	29.41	28.61 27.83 27.05	26.27
712'200 -	714'599	59'350 -	59'549.95	329.72	330.82	33.20	29.88	29.07 28.28 27.50 26.72	25.95	30.55	30.07 29.60 29.12 28.63	28.14	29.44	28.63 27.85 27.08	26.30
714'600 -	716'999	59'550 -	59'749.95	330.83	331.93	33.22	29.91	29.10 28.30 27.53 26.75	25.99	30.57	30.10 29.62 29.14 28.66	28.17	29.47	28.66 27.88 27.11	26.34
717'000 -	719'399	59'750 -	59'949.95	331.94	333.05	33.24	29.93	29.13 28.33 27.56 26.79	26.02	30.59	30.12 29.65 29.17 28.69	28.21	29.50	28.69 27.91 27.14	26.37
719'400 -	721'799	59'950 -	60'149.95	333.06	334.16	33.26	29.96	29.16 28.36 27.59 26.82	26.05	30.62	30.15 29.67 29.20 28.72	28.24	29.52	28.72 27.94 27.17	26.40
721'800 -	724'199	60'150 -	60'349.95	334.17	335.27	33.28	29.98	29.19 28.39 27.62 26.85	26.09	30.64	30.17 29.70 29.22 28.75	28.26	29.55	28.75 27.97 27.20	26.43
724'200 -	726'599	60'350 -	60'549.95	335.28	336.38	33.29	30.01	29.21 28.42 27.64 26.88	26.12	30.66	30.19 29.72 29.25 28.77	28.29	29.57	28.78 27.99 27.23	26.46
726'600 -	728'999	60'550 -	60'749.95	336.39	337.49	33.31	30.03	29.24 28.45 27.67 26.91	26.15	30.68	30.21 29.75 29.28 28.80	28.33	29.60	28.81 28.02 27.26	26.50
729'000 -	731'399	60'750 -	60'949.95	337.50	338.60	33.33	30.06	29.27 28.48 27.70 26.94	26.18	30.70	30.24 29.77 29.30 28.83	28.35	29.63	28.84 28.05 27.29	26.53
731'400 -	733'799	60'950 -	61'149.95	338.61	339.71	33.35	30.08	29.29 28.51 27.73 26.97	26.22	30.72	30.26 29.79 29.33 28.86	28.38	29.65	28.87 28.08 27.32	26.56
733'800 -	736'199	61'150 -	61'349.95	339.72	340.82	33.37	30.10	29.32 28.54 27.76 27.00	26.25	30.74	30.28 29.82 29.35 28.89	28.41	29.68	28.89 28.11 27.35	26.59
736'200 -	738'599	61'350 -	61'549.95	340.83	341.93	33.39	30.13	29.35 28.57 27.79 27.03	26.28	30.76	30.30 29.84 29.38 28.91	28.44	29.70	28.92 28.14 27.38	26.63
738'600 -	740'999	61'550 -	61'749.95	341.94	343.05	33.40	30.15	29.38 28.60 27.82 27.06	26.31	30.78	30.33 29.87 29.40 28.94	28.47	29.73	28.95 28.17 27.41	26.66
741'000 -	743'399	61'750 -	61'949.95	343.06	344.16	33.42	30.18	29.40 28.62 27.85 27.09	26.35	30.80	30.35 29.89 29.43 28.97	28.50	29.75	28.98 28.20 27.43	26.69
743'400 -	745'799	61'950 -	62'149.95	344.17	345.27	33.44	30.20	29.43 28.65 27.88 27.12	26.38	30.82	30.37 29.91 29.46 28.99	28.53	29.78	29.01 28.23 27.46	26.72
745'800 -	748'199	62'150 -	62'349.95	345.28	346.38	33.46	30.22	29.45 28.68 27.91 27.15	26.41	30.84	30.39 29.94 29.48 29.02	28.56	29.80	29.03 28.26 27.49	26.75
748'200 -	750'599	62'350 -	62'549.95	346.39	347.49	33.48	30.25	29.48 28.71 27.94 27.18	26.44	30.86	30.41 29.96 29.50 29.05	28.58	29.83	29.06 28.29 27.52	26.78
750'600 -	752'999	62'550 -	62'749.95	347.50	348.60	33.50	30.27	29.50 28.74 27.97 27.21	26.47	30.88	30.44 29.98 29.53 29.07	28.61	29.85	29.09 28.32 27.55	26.81
753'000 -	755'399	62'750 -	62'949.95	348.61	349.71	33.52	30.29	29.53 28.77 28.00 27.24	26.51	30.90	30.46 30.01 29.55 29.10	28.64	29.88	29.12 28.35 27.59	26.84
755'400 -	757'799	62'950 -	63'149.95	349.72	350.82	33.54	30.32	29.56 28.79 28.03 27.27	26.54	30.92	30.48 30.03 29.58 29.12	28.67	29.90	29.14 28.38 27.62	26.87
757'800 -	760'199	63'150 -	63'349.95	350.83	351.93	33.55	30.34	29.58 28.82 28.06 27.30	26.57	30.94	30.50 30.05 29.60 29.15	28.70	29.93	29.17 28.41 27.65	26.90
760'200 -	762'599	63'350 -	63'549.95	351.94	353.05	33.57	30.36	29.61 28.85 28.09 27.34	26.60	30.96	30.52 30.08 29.63 29.18	28.72	29.95	29.19 28.44 27.68	26.93
762'600 -	764'999	63'550 -	63'749.95	353.06	354.16	33.59	30.39	29.63 28.88 28.12 27.37	26.63	30.98	30.54 30.10 29.65 29.20	28.75	29.97	29.22 28.47 27.71	26.96
765'000 -	767'399	63'750 -	63'949.95	354.17	355.27	33.61	30.41	29.66 28.90 28.15 27.40	26.66	31.00	30.56 30.12 29.67 29.23	28.78	30.00	29.25 28.49 27.74	26.99
767'400 -	769'799	63'950 -	64'149.95	355.28	356.38	33.63	30.43	29.68 28.93 28.18 27.43	26.69	31.02	30.58 30.14 29.70 29.25	28.80	30.02	29.27 28.52 27.77	27.02
769'800 -	772'199	64'150 -	64'349.95	356.39	357.49	33.65	30.45	29.71 28.96 28.21 27.46	26.72	31.04	30.60 30.16 29.72 29.28	28.83	30.05	29.30 28.55 27.80	27.06
772'200 -	774'599	64'350 -	64'549.95	357.50	358.60	33.67	30.47	29.73 28.98 28.24 27.49	26.75	31.06	30.62 30.18 29.74 29.30	28.86	30.07	29.32 28.58 27.83	27.09
774'600 -	776'999	64'550 -	64'749.95	358.61	359.71	33.68	30.49	29.75 29.01 28.27 27.53	26.78	31.08	30.64 30.21 29.77 29.33	28.88	30.09	29.35 28.61 27.86	27.12
777'000 -	779'399	64'750 -	64'949.95	359.72	360.82	33.70	30.52	29.78 29.04 28.30 27.56	26.82	31.10	30.66 30.23 29.79 29.35	28.91	30.11	29.37 28.63 27.89	27.15
779'400 -	781'799	64'950 -	65'149.95	360.83	361.93	33.72	30.54	29.80 29.06 28.33 27.59	26.85	31.11	30.68 30.25 29.81 29.38	28.94	30.14	29.40 28.66 27.92	27.19
781'800 -	784'199	65'150 -	65'349.95	361.94	363.05	33.74	30.56	29.82 29.09 28.35 27.62	26.88	31.13	30.70 30.27 29.84 29.40	28.96	30.16	29.42 28.69 27.95	27.22
784'200 -	786'599	65'350 -	65'549.95	363.06	364.16	33.76	30.58	29.85 29.11 28.38 27.65	26.91	31.15	30.72 30.29 29.86 29.42	28.99	30.18	29.45 28.71 27.98	27.25
786'600 -	788'999	65'550 -	65'749.95	364.17	365.27	33.77	30.60	29.87 29.14 28.41 27.68	26.95	31.17	30.74 30.31 29.88 29.45	29.01	30.20	29.47 28.74 28.01	27.28
789'000 -	791'399	65'750 -	65'949.95	365.28	366.38	33.79	30.62	29.89 29.17 28.44 27.71	26.98	31.19	30.76 30.33 29.90 29.47	29.04	30.23	29.50 28.77 28.04	27.31
Barème Impôt Source 2025 - République et Canton de Genève					- novembre 2024									Page 15

TRANCHES BAREMES IMPOTS A			LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
791'400 -	793'799	65'950 -	66'149.95	366.39	367.49	33.81	30.64	29.92 29.19 28.46 27.74	27.01	31.21	30.78 30.35 29.93 29.50	29.06	30.25	29.52 28.79 28.07	27.34
793'800 -	796'199	66'150 -	66'349.95	367.50	368.60	33.83	30.66	29.94 29.22 28.49 27.77	27.04	31.22	30.80 30.38 29.95 29.52	29.09	30.27	29.55 28.82 28.10	27.37
796'200 -	798'599	66'350 -	66'549.95	368.61	369.71	33.84	30.69	29.96 29.24 28.52 27.80	27.07	31.24	30.82 30.40 29.97 29.54	29.11	30.29	29.57 28.85 28.13	27.40
798'600 -	800'999	66'550 -	66'749.95	369.72	370.82	33.86	30.71	29.99 29.27 28.55 27.83	27.11	31.26	30.84 30.42 29.99 29.57	29.14	30.31	29.59 28.87 28.15	27.43
801'000 -	803'399	66'750 -	66'949.95	370.83	371.93	33.88	30.73	30.01 29.29 28.57 27.85	27.14	31.28	30.86 30.44 30.01 29.59	29.16	30.34	29.62 28.90 28.18	27.46
803'400 -	805'799	66'950 -	67'149.95	371.94	373.05	33.90	30.75	30.03 29.32 28.60 27.88	27.17	31.29	30.88 30.46 30.04 29.61	29.19	30.36	29.64 28.93 28.21	27.49
805'800 -	808'199	67'150 -	67'349.95	373.06	374.16	33.91	30.77	30.05 29.34 28.63 27.91	27.20	31.31	30.90 30.48 30.06 29.64	29.21	30.38	29.66 28.95 28.24	27.52
808'200 -	810'599	67'350 -	67'549.95	374.17	375.27	33.93	30.79	30.08 29.36 28.65 27.94	27.23	31.33	30.91 30.50 30.08 29.66	29.24	30.40	29.69 28.98 28.26	27.55
810'600 -	812'999	67'550 -	67'749.95	375.28	376.38	33.94	30.81	30.10 29.39 28.68 27.97	27.26	31.35	30.93 30.52 30.10 29.68	29.26	30.42	29.71 29.00 28.29	27.58
813'000 -	815'399	67'750 -	67'949.95	376.39	377.49	33.96	30.83	30.12 29.41 28.70 28.00	27.29	31.36	30.95 30.54 30.12 29.70	29.28	30.44	29.73 29.03 28.32	27.61
815'400 -	817'799	67'950 -	68'149.95	377.50	378.60	33.98	30.85	30.14 29.44 28.73 28.03	27.32	31.38	30.97 30.56 30.14 29.73	29.31	30.46	29.76 29.05 28.35	27.64
817'800 -	820'199	68'150 -	68'349.95	378.61	379.71	33.99	30.87	30.16 29.46 28.76 28.05	27.35	31.40	30.99 30.58 30.16 29.75	29.33	30.48	29.78 29.08 28.37	27.67
820'200 -	822'599	68'350 -	68'549.95	379.72	380.82	34.01	30.89	30.18 29.48 28.78 28.08	27.38	31.41	31.01 30.60 30.19 29.77	29.35	30.50	29.80 29.10 28.40	27.70
822'600 -	824'999	68'550 -	68'749.95	380.83	381.93	34.03	30.90	30.21 29.51 28.81 28.11	27.41	31.43	31.02 30.62 30.21 29.79	29.38	30.52	29.83 29.13 28.43	27.73
825'000 -	827'399	68'750 -	68'949.95	381.94	383.05	34.04	30.92	30.23 29.53 28.83 28.14	27.44	31.45	31.04 30.63 30.23 29.81	29.40	30.54	29.85 29.15 28.45	27.76
827'400 -	829'799	68'950 -	69'149.95	383.06	384.16	34.06	30.94	30.25 29.55 28.86 28.16	27.47	31.47	31.06 30.66 30.25 29.84	29.42	30.56	29.87 29.17 28.48	27.78
829'800 -	832'199	69'150 -	69'349.95	384.17	385.27	34.08	30.96	30.27 29.58 28.88 28.19	27.50	31.48	31.08 30.67 30.27 29.86	29.45	30.59	29.89 29.20 28.51	27.81
832'200 -	834'599	69'350 -	69'549.95	385.28	386.38	34.09	30.98	30.29 29.60 28.91 28.22	27.53	31.50	31.10 30.69 30.29 29.88	29.47	30.60	29.91 29.22 28.53	27.84
834'600 -	836'999	69'550 -	69'749.95	386.39	387.49	34.11	31.00	30.31 29.62 28.93 28.24	27.55	31.51	31.11 30.71 30.31 29.90	29.49	30.62	29.93 29.25 28.56	27.87
837'000 -	839'399	69'750 -	69'949.95	387.50	388.60	34.12	31.02	30.33 29.64 28.96 28.27	27.58	31.53	31.13 30.73 30.33 29.92	29.52	30.64	29.96 29.27 28.58	27.90
839'400 -	841'799	69'950 -	70'149.95	388.61	389.71	34.14	31.04	30.35 29.67 28.98 28.30	27.61	31.55	31.15 30.75 30.35 29.94	29.54	30.66	29.98 29.29 28.61	27.92
841'800 -	844'199	70'150 -	70'349.95	389.72	390.82	34.15	31.06	30.37 29.69 29.01 28.32	27.64	31.56	31.17 30.77 30.37 29.96	29.56	30.68	30.00 29.32 28.63	27.95
844'200 -	846'599	70'350 -	70'549.95	390.83	391.93	34.17	31.07	30.39 29.71 29.03 28.35	27.67	31.58	31.18 30.78 30.39 29.98	29.58	30.70	30.02 29.34 28.66	27.98
846'600 -	848'999	70'550 -	70'749.95	391.94	393.05	34.18	31.09	30.41 29.73 29.05 28.38	27.70	31.59	31.20 30.80 30.41 30.01	29.60	30.72	30.04 29.36 28.68	28.01
849'000 -	851'399	70'750 -	70'949.95	393.06	394.16	34.20	31.11	30.43 29.76 29.08 28.40	27.72	31.61	31.22 30.82 30.43 30.03	29.63	30.74	30.06 29.39 28.71	28.03
851'400 -	853'799	70'950 -	71'149.95	394.17	395.27	34.21	31.13	30.45 29.78 29.10 28.43	27.75	31.63	31.23 30.84 30.44 30.05	29.65	30.76	30.08 29.41 28.73	28.06
853'800 -	856'199	71'150 -	71'349.95	395.28	396.38	34.23	31.15	30.47 29.80 29.12 28.45	27.78	31.64	31.25 30.86 30.46 30.07	29.67	30.78	30.10 29.43 28.76	28.08
856'200 -	858'599	71'350 -	71'549.95	396.39	397.49	34.24	31.16	30.49 29.82 29.15 28.48	27.81	31.66	31.27 30.88 30.48 30.09	29.69	30.80	30.13 29.45 28.78	28.11
858'600 -	860'999	71'550 -	71'749.95	397.50	398.60	34.26	31.18	30.51 29.84 29.17 28.50	27.83	31.67	31.28 30.89 30.50 30.11	29.71	30.82	30.15 29.48 28.81	28.14
861'000 -	863'399	71'750 -	71'949.95	398.61	399.71	34.27	31.20	30.53 29.86 29.19 28.53	27.86	31.69	31.30 30.91 30.52 30.13	29.73	30.83	30.17 29.50 28.83	28.16
863'400 -	865'799	71'950 -	72'149.95	399.72	400.82	34.29	31.22	30.55 29.89 29.22 28.55	27.89	31.70	31.32 30.93 30.54 30.15	29.76	30.85	30.19 29.52 28.86	28.19
865'800 -	868'199	72'150 -	72'349.95	400.83	401.93	34.30	31.23	30.57 29.91 29.24 28.58	27.91	31.72	31.33 30.95 30.56 30.17	29.78	30.87	30.21 29.54 28.88	28.22
868'200 -	870'599	72'350 -	72'549.95	401.94	403.05	34.32	31.25	30.59 29.93 29.26 28.60	27.94	31.73	31.35 30.96 30.58 30.19	29.80	30.89	30.23 29.57 28.90	28.24
870'600 -	872'999	72'550 -	72'749.95	403.06	404.16	34.33	31.27	30.61 29.95 29.29 28.63	27.96	31.75	31.37 30.98 30.60 30.21	29.82	30.91	30.25 29.59 28.93	28.27
873'000 -	875'399	72'750 -	72'949.95	404.17	405.27	34.35	31.29	30.63 29.97 29.31 28.65	27.99	31.76	31.38 31.00 30.61 30.23	29.84	30.93	30.27 29.61 28.95	28.29
875'400 -	877'799	72'950 -	73'149.95	405.28	406.38	34.36	31.30	30.65 29.99 29.33 28.67	28.02	31.78	31.40 31.02 30.63 30.25	29.86	30.95	30.29 29.63 28.97	28.32
877'800 -	880'199	73'150 -	73'349.95	406.39	407.49	34.37	31.32	30.66 30.01 29.35 28.70	28.04	31.79	31.41 31.03 30.65 30.27	29.88	30.96	30.31 29.65 29.00	28.34
880'200 -	882'599	73'350 -	73'549.95	407.50	408.60	34.39	31.34	30.68 30.03 29.38 28.72	28.07	31.81	31.43 31.05 30.67 30.29	29.90	30.98	30.33 29.67 29.02	28.37
882'600 -	884'999	73'550 -	73'749.95	408.61	409.71	34.40	31.35	30.70 30.05 29.40 28.75	28.10	31.82	31.45 31.07 30.69 30.31	29.92	31.00	30.35 29.70 29.04	28.39
885'000 -	887'399	73'750 -	73'949.95	409.72	410.82	34.42	31.37	30.72 30.07 29.42 28.77	28.12	31.84	31.46 31.08 30.70 30.32	29.94	31.02	30.37 29.72 29.07	28.42
887'400 -	889'799	73'950 -	74'149.95	410.83	411.93	34.43	31.39	30.74 30.09 29.44 28.79	28.15	31.85	31.48 31.10 30.72 30.34	29.96	31.03	30.39 29.74 29.09	28.44
889'800 -	892'199	74'150 -	74'349.95	411.94	413.05	34.44	31.40	30.76 30.11 29.46 28.82	28.17	31.87	31.49 31.12 30.74 30.36	29.98	31.05	30.41 29.76 29.11	28.47
892'200 -	894'599	74'350 -	74'549.95	413.06	414.16	34.46	31.42	30.78 30.13 29.49 28.84	28.20	31.88	31.51 31.13 30.76 30.38	30.00	31.07	30.42 29.78 29.13	28.49
894'600 -	896'999	74'550 -	74'749.95	414.17	415.27	34.47	31.44	30.79 30.15 29.51 28.86	28.22	31.90	31.52 31.15 30.78 30.40	30.02	31.09	30.44 29.80 29.16	28.51
897'000 -	899'399	74'750 -	74'949.95	415.28	416.38	34.49	31.45	30.81 30.17 29.53 28.89	28.25	31.92	31.54 31.17 30.79 30.42	30.04	31.10	30.46 29.82 29.18	28.54
899'400 -	901'799	74'950 -	75'149.95	416.39	417.49	34.50	31.47	30.83 30.19 29.55 28.91	28.27	31.93	31.55 31.18 30.81 30.44	30.06	31.12	30.48 29.84 29.20	28.56
901'800 -	904'199	75'150 -	75'349.95	417.50	418.60	34.51	31.48	30.85 30.21 29.57 28.93	28.30	31.95	31.57 31.20 30.83 30.46	30.08	31.14	30.50 29.86 29.22	28.59
904'200 -	906'599	75'350 -	75'549.95	418.61	419.71	34.52	31.50	30.86 30.23 29.59 28.96	28.32	31.97	31.58 31.22 30.85 30.47	30.10	31.15	30.52 29.88 29.25	28.61
Barème Impôt Source 2025 - République et Canton de Genève					- novembre 2024									Page 16

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
906'600 -	908'999	75'550 -	75'749.95	419.72	420.82	34.54	31.52	30.88 30.25 29.62 28.98	28.35	31.99	31.60 31.23 30.86 30.49	30.12	31.17	30.54 29.90 29.27	28.64
909'000 -	911'399	75'750 -	75'949.95	420.83	421.93	34.56	31.54	30.91 30.28 29.64 29.01	28.38	32.01	31.62 31.26 30.89 30.52	30.15	31.20	30.56 29.93 29.30	28.67
911'400 -	913'799	75'950 -	76'149.95	421.94	423.05	34.57	31.56	30.93 30.30 29.67 29.04	28.41	32.04	31.65 31.28 30.91 30.54	30.17	31.22	30.59 29.96 29.33	28.69
913'800 -	916'199	76'150 -	76'349.95	423.06	424.16	34.59	31.59	30.96 30.33 29.70 29.07	28.44	32.06	31.67 31.30 30.93 30.57	30.20	31.24	30.61 29.98 29.35	28.72
916'200 -	918'599	76'350 -	76'549.95	424.17	425.27	34.61	31.61	30.98 30.35 29.72 29.10	28.47	32.08	31.70 31.32 30.96 30.59	30.22	31.27	30.64 30.01 29.38	28.75
918'600 -	920'999	76'550 -	76'749.95	425.28	426.38	34.62	31.63	31.00 30.38 29.75 29.13	28.50	32.11	31.72 31.35 30.98 30.62	30.25	31.29	30.66 30.04 29.41	28.78
921'000 -	923'399	76'750 -	76'949.95	426.39	427.49	34.64	31.65	31.03 30.40 29.78 29.15	28.53	32.13	31.75 31.37 31.00 30.64	30.27	31.31	30.69 30.06 29.44	28.81
923'400 -	925'799	76'950 -	77'149.95	427.50	428.60	34.65	31.67	31.05 30.43 29.80 29.18	28.56	32.15	31.77 31.39 31.03 30.66	30.30	31.33	30.71 30.09 29.47	28.84
925'800 -	928'199	77'150 -	77'349.95	428.61	429.71	34.67	31.70	31.07 30.45 29.83 29.21	28.59	32.17	31.80 31.41 31.05 30.69	30.32	31.36	30.74 30.11 29.49	28.87
928'200 -	930'599	77'350 -	77'549.95	429.72	430.82	34.68	31.72	31.10 30.48 29.86 29.24	28.62	32.20	31.82 31.44 31.07 30.71	30.35	31.38	30.76 30.14 29.52	28.90
930'600 -	932'999	77'550 -	77'749.95	430.83	431.93	34.70	31.74	31.12 30.50 29.88 29.27	28.65	32.22	31.84 31.46 31.10 30.74	30.37	31.40	30.78 30.17 29.55	28.93
933'000 -	935'399	77'750 -	77'949.95	431.94	433.05	34.71	31.76	31.14 30.53 29.91 29.29	28.68	32.24	31.87 31.49 31.12 30.76	30.40	31.42	30.81 30.19 29.57	28.96
935'400 -	937'799	77'950 -	78'149.95	433.06	434.16	34.73	31.78	31.17 30.55 29.94 29.32	28.71	32.27	31.89 31.51 31.14 30.78	30.42	31.45	30.83 30.22 29.60	28.99
937'800 -	940'199	78'150 -	78'349.95	434.17	435.27	34.74	31.80	31.19 30.57 29.96 29.35	28.73	32.29	31.91 31.54 31.16 30.81	30.45	31.47	30.85 30.24 29.63	29.01
940'200 -	942'599	78'350 -	78'549.95	435.28	436.38	34.76	31.82	31.21 30.60 29.99 29.38	28.76	32.31	31.94 31.56 31.19 30.83	30.47	31.49	30.88 30.27 29.65	29.04
942'600 -	944'999	78'550 -	78'749.95	436.39	437.49	34.77	31.84	31.23 30.62 30.01 29.40	28.79	32.33	31.96 31.59 31.21 30.85	30.50	31.51	30.90 30.29 29.68	29.07
945'000 -	947'399	78'750 -	78'949.95	437.50	438.60	34.79	31.87	31.26 30.65 30.04 29.43	28.82	32.35	31.98 31.61 31.24 30.88	30.52	31.53	30.93 30.32 29.71	29.10
947'400 -	949'799	78'950 -	79'149.95	438.61	439.71	34.80	31.89	31.28 30.67 30.06 29.46	28.85	32.38	32.01 31.63 31.26 30.90	30.54	31.55	30.95 30.34 29.73	29.13
949'800 -	952'199	79'150 -	79'349.95	439.72	440.82	34.82	31.91	31.30 30.70 30.09 29.48	28.88	32.40	32.03 31.66 31.29 30.92	30.57	31.58	30.97 30.37 29.76	29.15
952'200 -	954'599	79'350 -	79'549.95	440.83	441.93	34.83	31.93	31.32 30.72 30.11 29.51	28.91	32.42	32.05 31.68 31.31 30.94	30.59	31.60	30.99 30.39 29.79	29.18
954'600 -	956'999	79'550 -	79'749.95	441.94	443.05	34.85	31.95	31.34 30.74 30.14 29.54	28.93	32.44	32.07 31.71 31.34 30.97	30.61	31.62	31.02 30.41 29.81	29.21
957'000 -	959'399	79'750 -	79'949.95	443.06	444.16	34.86	31.97	31.37 30.77 30.16 29.56	28.96	32.46	32.10 31.73 31.36 30.99	30.64	31.64	31.04 30.44 29.84	29.24
959'400 -	961'799	79'950 -	80'149.95	444.17	445.27	34.88	32.00	31.39 30.79 30.19 29.59	28.99	32.48	32.12 31.75 31.38 31.01	30.66	31.66	31.06 30.46 29.86	29.26
961'800 -	964'199	80'150 -	80'349.95	445.28	446.38	34.89	32.02	31.41 30.81 30.21 29.62	29.02	32.51	32.14 31.78 31.41 31.04	30.68	31.68	31.08 30.49 29.89	29.29
964'200 -	966'599	80'350 -	80'549.95	446.39	447.49	34.90	32.04	31.43 30.83 30.24 29.64	29.04	32.53	32.16 31.80 31.43 31.06	30.71	31.71	31.11 30.51 29.91	29.32
966'600 -	968'999	80'550 -	80'749.95	447.50	448.60	34.92	32.07	31.45 30.86 30.26 29.67	29.07	32.55	32.19 31.82 31.46 31.09	30.73	31.73	31.13 30.53 29.94	29.34
969'000 -	971'399	80'750 -	80'949.95	448.61	449.71	34.93	32.09	31.48 30.88 30.29 29.69	29.10	32.57	32.21 31.85 31.48 31.12	30.75	31.76	31.15 30.56 29.96	29.37
971'400 -	973'799	80'950 -	81'149.95	449.72	450.82	34.95	32.11	31.50 30.90 30.31 29.72	29.13	32.59	32.23 31.87 31.51 31.14	30.78	31.78	31.17 30.58 29.99	29.40
973'800 -	976'199	81'150 -	81'349.95	450.83	451.93	34.96	32.14	31.52 30.93 30.33 29.74	29.15	32.61	32.25 31.89 31.53 31.16	30.80	31.80	31.19 30.60 30.01	29.42
976'200 -	978'599	81'350 -	81'549.95	451.94	453.05	34.98	32.16	31.55 30.95 30.36 29.77	29.18	32.63	32.27 31.91 31.55 31.19	30.82	31.83	31.22 30.63 30.04	29.45
978'600 -	980'999	81'550 -	81'749.95	453.06	454.16	34.99	32.18	31.57 30.97 30.38 29.80	29.21	32.65	32.30 31.94 31.58 31.21	30.85	31.85	31.24 30.65 30.06	29.48
981'000 -	983'399	81'750 -	81'949.95	454.17	455.27	35.00	32.20	31.60 30.99 30.41 29.82	29.23	32.67	32.32 31.96 31.60 31.24	30.88	31.87	31.26 30.67 30.09	29.50
983'400 -	985'799	81'950 -	82'149.95	455.28	456.38	35.02	32.23	31.62 31.01 30.43 29.84	29.26	32.69	32.34 31.98 31.62 31.26	30.90	31.90	31.29 30.70 30.11	29.53
985'800 -	988'199	82'150 -	82'349.95	456.39	457.49	35.03	32.25	31.64 31.04 30.45 29.87	29.29	32.71	32.36 32.00 31.65 31.29	30.93	31.92	31.31 30.72 30.14	29.55
988'200 -	990'599	82'350 -	82'549.95	457.50	458.60	35.04	32.27	31.67 31.06 30.48 29.89	29.31	32.73	32.38 32.03 31.67 31.31	30.95	31.94	31.34 30.74 30.16	29.58
990'600 -	992'999	82'550 -	82'749.95	458.61	459.71	35.06	32.29	31.69 31.09 30.50 29.92	29.34	32.75	32.40 32.05 31.69 31.33	30.98	31.96	31.36 30.76 30.18	29.60
993'000 -	995'399	82'750 -	82'949.95	459.72	460.82	35.07	32.32	31.71 31.11 30.52 29.94	29.36	32.77	32.42 32.07 31.71 31.36	31.00	31.99	31.39 30.79 30.21	29.63
995'400 -	997'799	82'950 -	83'149.95	460.83	461.93	35.08	32.34	31.74 31.14 30.55 29.97	29.39	32.79	32.44 32.09 31.74 31.38	31.03	32.01	31.41 30.81 30.23	29.65
997'800 -	1'000'199	83'150 -	83'349.95	461.94	463.05	35.10	32.36	31.76 31.16 30.57 29.99	29.41	32.81	32.46 32.11 31.76 31.41	31.05	32.03	31.43 30.84 30.25	29.68
1'000'200 -	1'002'599	83'350 -	83'549.95	463.06	464.16	35.11	32.38	31.78 31.19 30.59 30.02	29.44	32.83	32.48 32.13 31.78 31.43	31.07	32.06	31.46 30.86 30.28	29.70
1'002'600 -	1'004'999	83'550 -	83'749.95	464.17	465.27	35.12	32.40	31.81 31.21 30.62 30.04	29.47	32.85	32.51 32.16 31.81 31.45	31.10	32.08	31.48 30.89 30.30	29.73
1'005'000 -	1'007'399	83'750 -	83'949.95	465.28	466.38	35.14	32.42	31.83 31.24 30.64 30.06	29.49	32.87	32.53 32.18 31.83 31.48	31.12	32.10	31.51 30.91 30.33	29.75
1'007'400 -	1'009'799	83'950 -	84'149.95	466.39	467.49	35.15	32.44	31.85 31.26 30.67 30.09	29.52	32.89	32.55 32.20 31.85 31.50	31.15	32.12	31.53 30.94 30.35	29.78
1'009'800 -	1'012'199	84'150 -	84'349.95	467.50	468.60	35.16	32.47	31.87 31.28 30.69 30.11	29.54	32.91	32.57 32.22 31.87 31.52	31.17	32.14	31.55 30.96 30.37	29.80
1'012'200 -	1'014'599	84'350 -	84'549.95	468.61	469.71	35.18	32.49	31.90 31.31 30.72 30.14	29.57	32.93	32.59 32.24 31.89 31.55	31.20	32.17	31.58 30.99 30.40	29.83
1'014'600 -	1'016'999	84'550 -	84'749.95	469.72	470.82	35.19	32.51	31.92 31.33 30.74 30.16	29.59	32.95	32.61 32.26 31.92 31.57	31.22	32.19	31.60 31.01 30.42	29.85
1'017'000 -	1'019'399	84'750 -	84'949.95	470.83	471.93	35.20	32.53	31.94 31.36 30.77 30.18	29.62	32.97	32.63 32.28 31.94 31.59	31.24	32.21	31.62 31.04 30.45	29.87
1'019'400 -	1'021'799	84'950 -	85'149.95	471.94	473.05	35.21	32.55	31.96 31.38 30.79 30.21	29.64	32.99	32.65 32.30 31.96 31.61	31.27	32.23	31.65 31.06 30.47	29.90
Barème Impôt Source 2025 - République et Canton de Genève					- novembre 2024									Page 17

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
1'021'800 -	1'024'199	85'150 -	85'349.95	473.06	474.16	35.23	32.57	31.99 31.40 30.82 30.23	29.67	33.01	32.67 32.32 31.98 31.64	31.29	32.25	31.67 31.08 30.50	29.92
1'024'200 -	1'026'599	85'350 -	85'549.95	474.17	475.27	35.24	32.59	32.01 31.43 30.84 30.26	29.69	33.03	32.69 32.34 32.00 31.66	31.31	32.27	31.69 31.11 30.53	29.94
1'026'600 -	1'028'999	85'550 -	85'749.95	475.28	476.38	35.25	32.61	32.03 31.45 30.87 30.29	29.71	33.04	32.71 32.37 32.02 31.68	31.34	32.29	31.71 31.13 30.55	29.97
1'029'000 -	1'031'399	85'750 -	85'949.95	476.39	477.49	35.26	32.63	32.05 31.47 30.89 30.31	29.74	33.06	32.73 32.39 32.05 31.70	31.36	32.32	31.74 31.16 30.58	30.00
1'031'400 -	1'033'799	85'950 -	86'149.95	477.50	478.60	35.28	32.65	32.07 31.49 30.92 30.34	29.76	33.08	32.75 32.41 32.07 31.73	31.38	32.34	31.76 31.18 30.60	30.02
1'033'800 -	1'036'199	86'150 -	86'349.95	478.61	479.71	35.29	32.67	32.10 31.52 30.94 30.36	29.79	33.09	32.76 32.43 32.09 31.75	31.41	32.36	31.78 31.20 30.63	30.05
1'036'200 -	1'038'599	86'350 -	86'549.95	479.72	480.82	35.30	32.69	32.12 31.54 30.97 30.39	29.81	33.11	32.78 32.45 32.11 31.77	31.43	32.38	31.80 31.23 30.65	30.08
1'038'600 -	1'040'999	86'550 -	86'749.95	480.83	481.93	35.31	32.71	32.14 31.56 30.99 30.41	29.84	33.12	32.80 32.47 32.13 31.79	31.45	32.40	31.83 31.25 30.68	30.10
1'041'000 -	1'043'399	86'750 -	86'949.95	481.94	483.05	35.33	32.73	32.16 31.59 31.01 30.44	29.87	33.14	32.81 32.49 32.15 31.81	31.47	32.42	31.85 31.27 30.70	30.13
1'043'400 -	1'045'799	86'950 -	87'149.95	483.06	484.16	35.34	32.75	32.18 31.61 31.04 30.46	29.89	33.15	32.83 32.51 32.17 31.83	31.50	32.44	31.87 31.30 30.72	30.15
1'045'800 -	1'048'199	87'150 -	87'349.95	484.17	485.27	35.35	32.77	32.20 31.63 31.06 30.49	29.92	33.17	32.85 32.52 32.19 31.86	31.52	32.46	31.89 31.32 30.75	30.18
1'048'200 -	1'050'599	87'350 -	87'549.95	485.28	486.38	35.36	32.79	32.22 31.65 31.08 30.52	29.95	33.18	32.86 32.54 32.21 31.88	31.54	32.48	31.91 31.34 30.77	30.21
1'050'600 -	1'052'999	87'550 -	87'749.95	486.39	487.49	35.37	32.81	32.24 31.68 31.11 30.54	29.97	33.20	32.88 32.56 32.23 31.90	31.56	32.50	31.93 31.37 30.80	30.23
1'053'000 -	1'055'399	87'750 -	87'949.95	487.50	488.60	35.39	32.83	32.26 31.70 31.13 30.56	30.00	33.21	32.89 32.57 32.25 31.92	31.59	32.52	31.96 31.39 30.82	30.26
1'055'400 -	1'057'799	87'950 -	88'149.95	488.61	489.71	35.40	32.85	32.29 31.72 31.15 30.59	30.02	33.23	32.91 32.59 32.27 31.94	31.61	32.54	31.98 31.41 30.85	30.28
1'057'800 -	1'060'199	88'150 -	88'349.95	489.72	490.82	35.41	32.87	32.31 31.74 31.18 30.61	30.05	33.24	32.92 32.61 32.29 31.96	31.63	32.56	32.00 31.43 30.87	30.31
1'060'200 -	1'062'599	88'350 -	88'549.95	490.83	491.93	35.42	32.89	32.33 31.76 31.20 30.64	30.07	33.26	32.94 32.62 32.30 31.98	31.65	32.58	32.02 31.46 30.89	30.33
1'062'600 -	1'064'999	88'550 -	88'749.95	491.94	493.05	35.43	32.91	32.35 31.79 31.22 30.66	30.10	33.27	32.96 32.64 32.32 32.00	31.67	32.60	32.04 31.48 30.92	30.36
1'065'000 -	1'067'399	88'750 -	88'949.95	493.06	494.16	35.45	32.93	32.37 31.81 31.25 30.69	30.13	33.29	32.97 32.65 32.34 32.02	31.70	32.62	32.06 31.50 30.94	30.38
1'067'400 -	1'069'799	88'950 -	89'149.95	494.17	495.27	35.46	32.95	32.39 31.83 31.27 30.71	30.15	33.30	32.99 32.67 32.35 32.03	31.71	32.64	32.08 31.52 30.96	30.40
1'069'800 -	1'072'199	89'150 -	89'349.95	495.28	496.38	35.47	32.96	32.41 31.85 31.29 30.73	30.18	33.31	33.00 32.69 32.37 32.05	31.73	32.66	32.10 31.55 30.99	30.43
1'072'200 -	1'074'599	89'350 -	89'549.95	496.39	497.49	35.48	32.98	32.43 31.87 31.31 30.76	30.20	33.33	33.02 32.70 32.39 32.07	31.75	32.68	32.12 31.57 31.01	30.45
1'074'600 -	1'076'999	89'550 -	89'749.95	497.50	498.60	35.49	32.99	32.45 31.89 31.34 30.78	30.23	33.34	33.03 32.72 32.40 32.09	31.77	32.70	32.14 31.59 31.03	30.48
1'077'000 -	1'079'399	89'750 -	89'949.95	498.61	499.71	35.50	33.01	32.47 31.91 31.36 30.80	30.25	33.36	33.05 32.73 32.42 32.10	31.79	32.71	32.17 31.61 31.06	30.50
1'079'400 -	1'081'799	89'950 -	90'149.95	499.72	500.82	35.51	33.03	32.48 31.93 31.38 30.83	30.28	33.37	33.06 32.75 32.44 32.12	31.81	32.73	32.19 31.63 31.08	30.53
1'081'800 -	1'084'199	90'150 -	90'349.95	500.83	501.93	35.53	33.04	32.50 31.96 31.40 30.85	30.30	33.39	33.08 32.76 32.45 32.14	31.82	32.75	32.20 31.65 31.10	30.55
1'084'200 -	1'086'599	90'350 -	90'549.95	501.94	503.05	35.54	33.06	32.52 31.98 31.43 30.87	30.32	33.40	33.09 32.78 32.47 32.16	31.84	32.76	32.22 31.68 31.13	30.57
1'086'600 -	1'088'999	90'550 -	90'749.95	503.06	504.16	35.55	33.07	32.53 31.99 31.45 30.90	30.35	33.41	33.11 32.80 32.48 32.17	31.86	32.78	32.24 31.70 31.15	30.60
1'089'000 -	1'091'399	90'750 -	90'949.95	504.17	505.27	35.56	33.09	32.55 32.01 31.47 30.92	30.37	33.43	33.12 32.81 32.50 32.19	31.88	32.79	32.25 31.72 31.17	30.62
1'091'400 -	1'093'799	90'950 -	91'149.95	505.28	506.38	35.57	33.10	32.57 32.03 31.49 30.94	30.40	33.44	33.14 32.83 32.52 32.21	31.90	32.81	32.27 31.73 31.19	30.65
1'093'800 -	1'096'199	91'150 -	91'349.95	506.39	507.49	35.58	33.12	32.58 32.05 31.51 30.97	30.42	33.46	33.15 32.84 32.53 32.22	31.91	32.82	32.29 31.75 31.22	30.67
1'096'200 -	1'098'599	91'350 -	91'549.95	507.50	508.60	35.59	33.13	32.60 32.06 31.53 30.99	30.45	33.47	33.16 32.86 32.55 32.24	31.93	32.84	32.31 31.77 31.24	30.69
1'098'600 -	1'100'999	91'550 -	91'749.95	508.61	509.71	35.60	33.15	32.61 32.08 31.55 31.01	30.47	33.48	33.18 32.87 32.57 32.26	31.95	32.86	32.32 31.79 31.26	30.72
1'101'000 -	1'103'399	91'750 -	91'949.95	509.72	510.82	35.61	33.16	32.63 32.10 31.57 31.03	30.49	33.50	33.19 32.89 32.58 32.27	31.96	32.87	32.34 31.81 31.27	30.74
1'103'400 -	1'105'799	91'950 -	92'149.95	510.83	511.93	35.63	33.18	32.65 32.12 31.58 31.05	30.52	33.51	33.21 32.90 32.60 32.29	31.98	32.89	32.36 31.82 31.29	30.76
1'105'800 -	1'108'199	92'150 -	92'349.95	511.94	513.05	35.64	33.19	32.66 32.13 31.60 31.07	30.54	33.52	33.22 32.92 32.61 32.31	32.00	32.90	32.37 31.84 31.31	30.78
1'108'200 -	1'110'599	92'350 -	92'549.95	513.06	514.16	35.65	33.21	32.68 32.15 31.62 31.09	30.56	33.54	33.24 32.93 32.63 32.32	32.02	32.92	32.39 31.86 31.33	30.80
1'110'600 -	1'112'999	92'550 -	92'749.95	514.17	515.27	35.66	33.22	32.69 32.17 31.64 31.11	30.58	33.55	33.25 32.95 32.64 32.34	32.03	32.93	32.40 31.88 31.35	30.82
1'113'000 -	1'115'399	92'750 -	92'949.95	515.28	516.38	35.67	33.24	32.71 32.18 31.66 31.13	30.60	33.56	33.26 32.96 32.66 32.35	32.05	32.95	32.42 31.89 31.37	30.84
1'115'400 -	1'117'799	92'950 -	93'149.95	516.39	517.49	35.68	33.25	32.72 32.20 31.67 31.15	30.62	33.58	33.28 32.98 32.67 32.37	32.07	32.96	32.44 31.91 31.39	30.86
1'117'800 -	1'120'199	93'150 -	93'349.95	517.50	518.60	35.69	33.26	32.74 32.22 31.69 31.17	30.64	33.59	33.29 32.99 32.69 32.39	32.08	32.98	32.45 31.93 31.40	30.88
1'120'200 -	1'122'599	93'350 -	93'549.95	518.61	519.71	35.70	33.28	32.76 32.23 31.71 31.19	30.66	33.60	33.31 33.01 32.70 32.40	32.10	32.99	32.47 31.95 31.42	30.90
1'122'600 -	1'124'999	93'550 -	93'749.95	519.72	520.82	35.71	33.29	32.77 32.25 31.73 31.21	30.68	33.62	33.32 33.02 32.72 32.42	32.12	33.01	32.49 31.96 31.44	30.92
1'125'000 -	1'127'399	93'750 -	93'949.95	520.83	521.93	35.72	33.31	32.79 32.27 31.75 31.23	30.70	33.63	33.33 33.04 32.74 32.44	32.13	33.02	32.50 31.98 31.46	30.94
1'127'400 -	1'129'799	93'950 -	94'149.95	521.94	523.05	35.73	33.32	32.80 32.28 31.76 31.24	30.72	33.64	33.35 33.05 32.75 32.45	32.15	33.04	32.52 32.00 31.48	30.96
1'129'800 -	1'132'199	94'150 -	94'349.95	523.06	524.16	35.74	33.34	32.82 32.30 31.78 31.26	30.74	33.66	33.36 33.06 32.77 32.47	32.17	33.05	32.53 32.01 31.50	30.98
1'132'200 -	1'134'599	94'350 -	94'549.95	524.17	525.27	35.75	33.35	32.83 32.31 31.80 31.28	30.76	33.67	33.37 33.08 32.78 32.48	32.18	33.07	32.55 32.03 31.51	31.00
1'134'600 -	1'136'999	94'550 -	94'749.95	525.28	526.38	35.76	33.36	32.85 32.33 31.81 31.30	30.78	33.68	33.39 33.09 32.80 32.50	32.20	33.08	32.56 32.05 31.53	31.02
Barème Impôt Source 2025 - République et Canton de Genève					- novembre 2024									Page 18

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
1'137'000 -	1'139'399	94'750 -	94'949.95	526.39	527.49	35.77	33.38	32.86 32.35 31.83 31.32	30.80	33.70	33.40 33.11 32.81 32.51	32.22	33.09	32.58 32.06 31.55	31.03
1'139'400 -	1'141'799	94'950 -	95'149.95	527.50	528.60	35.78	33.39	32.88 32.36 31.85 31.34	30.82	33.71	33.41 33.12 32.83 32.53	32.23	33.11	32.60 32.08 31.57	31.05
1'141'800 -	1'144'199	95'150 -	95'349.95	528.61	529.71	35.79	33.41	32.89 32.38 31.87 31.35	30.84	33.72	33.43 33.13 32.84 32.54	32.25	33.12	32.61 32.10 31.59	31.07
1'144'200 -	1'146'599	95'350 -	95'549.95	529.72	530.82	35.80	33.42	32.91 32.39 31.88 31.37	30.86	33.73	33.44 33.15 32.85 32.56	32.26	33.14	32.63 32.11 31.60	31.09
1'146'600 -	1'148'999	95'550 -	95'749.95	530.83	531.93	35.81	33.43	32.92 32.41 31.90 31.39	30.88	33.75	33.45 33.16 32.87 32.57	32.28	33.15	32.64 32.13 31.62	31.11
1'149'000 -	1'151'399	95'750 -	95'949.95	531.94	533.05	35.82	33.45	32.94 32.43 31.92 31.41	30.90	33.76	33.47 33.18 32.88 32.59	32.30	33.17	32.66 32.15 31.64	31.13
1'151'400 -	1'153'799	95'950 -	96'149.95	533.06	534.16	35.83	33.46	32.95 32.44 31.93 31.42	30.92	33.77	33.48 33.19 32.90 32.61	32.31	33.18	32.67 32.16 31.65	31.15
1'153'800 -	1'156'199	96'150 -	96'349.95	534.17	535.27	35.84	33.47	32.96 32.46 31.95 31.44	30.93	33.78	33.49 33.20 32.91 32.62	32.33	33.19	32.69 32.18 31.67	31.16
1'156'200 -	1'158'599	96'350 -	96'549.95	535.28	536.38	35.85	33.49	32.98 32.47 31.97 31.46	30.95	33.80	33.51 33.22 32.93 32.64	32.34	33.21	32.70 32.20 31.69	31.18
1'158'600 -	1'160'999	96'550 -	96'749.95	536.39	537.49	35.86	33.50	32.99 32.49 31.98 31.48	30.97	33.81	33.52 33.23 32.94 32.65	32.36	33.22	32.72 32.21 31.71	31.20
1'161'000 -	1'163'399	96'750 -	96'949.95	537.50	538.60	35.87	33.51	33.01 32.50 32.00 31.49	30.99	33.82	33.53 33.24 32.96 32.66	32.37	33.24	32.73 32.23 31.72	31.22
1'163'400 -	1'165'799	96'950 -	97'149.95	538.61	539.71	35.88	33.53	33.02 32.52 32.02 31.51	31.01	33.83	33.55 33.26 32.97 32.68	32.39	33.25	32.75 32.24 31.74	31.24
1'165'800 -	1'168'199	97'150 -	97'349.95	539.72	540.82	35.89	33.54	33.04 32.53 32.03 31.53	31.03	33.85	33.56 33.27 32.98 32.70	32.41	33.26	32.76 32.26 31.76	31.25
1'168'200 -	1'170'599	97'350 -	97'549.95	540.83	541.93	35.90	33.55	33.05 32.55 32.05 31.55	31.05	33.86	33.57 33.29 33.00 32.71	32.42	33.28	32.78 32.28 31.77	31.27
1'170'600 -	1'172'999	97'550 -	97'749.95	541.94	543.05	35.91	33.57	33.07 32.56 32.06 31.56	31.06	33.87	33.58 33.30 33.01 32.72	32.44	33.29	32.79 32.29 31.79	31.29
1'173'000 -	1'175'399	97'750 -	97'949.95	543.06	544.16	35.92	33.58	33.08 32.58 32.08 31.58	31.08	33.88	33.60 33.31 33.03 32.74	32.45	33.31	32.81 32.31 31.81	31.31
1'175'400 -	1'177'799	97'950 -	98'149.95	544.17	545.27	35.93	33.59	33.09 32.60 32.10 31.60	31.10	33.89	33.61 33.33 33.04 32.75	32.47	33.32	32.82 32.32 31.82	31.33
1'177'800 -	1'180'199	98'150 -	98'349.95	545.28	546.38	35.94	33.60	33.11 32.61 32.11 31.62	31.12	33.91	33.62 33.34 33.05 32.77	32.48	33.33	32.83 32.34 31.84	31.34
1'180'200 -	1'182'599	98'350 -	98'549.95	546.39	547.49	35.95	33.62	33.12 32.63 32.13 31.63	31.14	33.92	33.64 33.35 33.07 32.78	32.50	33.35	32.85 32.35 31.86	31.36
1'182'600 -	1'184'999	98'550 -	98'749.95	547.50	548.60	35.96	33.63	33.14 32.64 32.15 31.65	31.15	33.93	33.65 33.37 33.08 32.80	32.51	33.36	32.86 32.37 31.87	31.38
1'185'000 -	1'187'399	98'750 -	98'949.95	548.61	549.71	35.97	33.64	33.15 32.66 32.16 31.67	31.17	33.94	33.66 33.38 33.10 32.81	32.53	33.37	32.88 32.38 31.89	31.40
1'187'400 -	1'189'799	98'950 -	99'149.95	549.72	550.82	35.98	33.66	33.16 32.67 32.18 31.68	31.19	33.95	33.67 33.39 33.11 32.83	32.54	33.39	32.89 32.40 31.91	31.41
1'189'800 -	1'192'199	99'150 -	99'349.95	550.83	551.93	35.99	33.67	33.18 32.68 32.19 31.70	31.21	33.97	33.68 33.40 33.12 32.84	32.56	33.40	32.91 32.41 31.92	31.43
1'192'200 -	1'194'599	99'350 -	99'549.95	551.94	553.05	36.00	33.68	33.19 32.70 32.21 31.72	31.23	33.98	33.70 33.42 33.14 32.85	32.57	33.41	32.92 32.43 31.94	31.45
1'194'600 -	1'196'999	99'550 -	99'749.95	553.06	554.16	36.01	33.69	33.20 32.71 32.22 31.73	31.24	33.99	33.71 33.43 33.15 32.87	32.59	33.42	32.93 32.44 31.95	31.46
1'197'000 -	1'199'399	99'750 -	99'949.95	554.17	555.27	36.02	33.71	33.22 32.73 32.24 31.75	31.26	34.00	33.72 33.44 33.16 32.88	32.60	33.44	32.95 32.46 31.97	31.48
1'199'400 -	1'201'799	99'950 -	100'149.95	555.28	556.38	36.02	33.72	33.23 32.74 32.25 31.77	31.28	34.01	33.73 33.46 33.18 32.90	32.62	33.45	32.96 32.48 31.99	31.50
1'201'800 -	1'204'199	100'150 -	100'349.95	556.39	557.49	36.03	33.73	33.24 32.76 32.27 31.78	31.30	34.02	33.75 33.47 33.19 32.91	32.63	33.46	32.98 32.49 32.00	31.52
1'204'200 -	1'206'599	100'350 -	100'549.95	557.50	558.60	36.04	33.74	33.26 32.77 32.28 31.80	31.31	34.03	33.76 33.48 33.20 32.92	32.64	33.48	32.99 32.50 32.02	31.53
1'206'600 -	1'208'999	100'550 -	100'749.95	558.61	559.71	36.05	33.76	33.27 32.79 32.30 31.81	31.33	34.05	33.77 33.49 33.22 32.94	32.66	33.49	33.00 32.52 32.03	31.55
1'209'000 -	1'211'399	100'750 -	100'949.95	559.72	560.82	36.06	33.77	33.28 32.80 32.32 31.83	31.35	34.06	33.78 33.51 33.23 32.95	32.67	33.50	33.02 32.53 32.05	31.57
1'211'400 -	1'213'799	100'950 -	101'149.95	560.83	561.93	36.07	33.78	33.30 32.81 32.33 31.85	31.36	34.07	33.79 33.52 33.24 32.97	32.69	33.52	33.03 32.55 32.07	31.58
1'213'800 -	1'216'199	101'150 -	101'349.95	561.94	563.05	36.08	33.79	33.31 32.83 32.35 31.86	31.38	34.08	33.81 33.53 33.26 32.98	32.70	33.53	33.05 32.56 32.08	31.60
1'216'200 -	1'218'599	101'350 -	101'549.95	563.06	564.16	36.09	33.81	33.32 32.84 32.36 31.88	31.40	34.09	33.82 33.54 33.27 32.99	32.72	33.54	33.06 32.58 32.10	31.62
1'218'600 -	1'220'999	101'550 -	101'749.95	564.17	565.27	36.10	33.82	33.34 32.86 32.38 31.90	31.41	34.10	33.83 33.56 33.28 33.01	32.73	33.55	33.07 32.59 32.11	31.63
1'221'000 -	1'223'399	101'750 -	101'949.95	565.28	566.38	36.11	33.83	33.35 32.87 32.39 31.91	31.43	34.11	33.84 33.57 33.29 33.02	32.74	33.57	33.09 32.61 32.13	31.65
1'223'400 -	1'225'799	101'950 -	102'149.95	566.39	567.49	36.11	33.84	33.36 32.88 32.41 31.93	31.45	34.12	33.85 33.58 33.31 33.03	32.76	33.58	33.10 32.62 32.14	31.66
1'225'800 -	1'228'199	102'150 -	102'349.95	567.50	568.60	36.12	33.85	33.38 32.90 32.42 31.94	31.46	34.14	33.86 33.59 33.32 33.05	32.77	33.59	33.11 32.64 32.16	31.68
1'228'200 -	1'230'599	102'350 -	102'549.95	568.61	569.71	36.13	33.87	33.39 32.91 32.44 31.96	31.48	34.15	33.88 33.61 33.33 33.06	32.79	33.60	33.13 32.65 32.17	31.70
1'230'600 -	1'232'999	102'550 -	102'749.95	569.72	570.82	36.14	33.88	33.40 32.93 32.45 31.97	31.50	34.16	33.89 33.62 33.35 33.07	32.80	33.62	33.14 32.66 32.19	31.71
1'233'000 -	1'235'399	102'750 -	102'949.95	570.83	571.93	36.15	33.89	33.41 32.94 32.46 31.99	31.51	34.17	33.90 33.63 33.36 33.09	32.81	33.63	33.15 32.68 32.20	31.73
1'235'400 -	1'237'799	102'950 -	103'149.95	571.94	573.05	36.16	33.90	33.43 32.95 32.48 32.00	31.53	34.18	33.91 33.64 33.37 33.10	32.83	33.64	33.17 32.69 32.22	31.74
1'237'800 -	1'240'199	103'150 -	103'349.95	573.06	574.16	36.17	33.91	33.44 32.97 32.49 32.02	31.55	34.19	33.92 33.65 33.38 33.11	32.84	33.65	33.18 32.71 32.23	31.76
1'240'200 -	1'242'599	103'350 -	103'549.95	574.17	575.27	36.18	33.92	33.45 32.98 32.51 32.04	31.56	34.20	33.93 33.67 33.40 33.13	32.85	33.67	33.19 32.72 32.25	31.78
1'242'600 -	1'244'999	103'550 -	103'749.95	575.28	576.38	36.18	33.94	33.46 32.99 32.52 32.05	31.58	34.21	33.95 33.68 33.41 33.14	32.87	33.68	33.21 32.73 32.26	31.79
1'245'000 -	1'247'399	103'750 -	103'949.95	576.39	577.49	36.19	33.95	33.48 33.01 32.54 32.07	31.60	34.22	33.96 33.69 33.42 33.15	32.88	33.69	33.22 32.75 32.28	31.81
1'247'400 -	1'249'799	103'950 -	104'149.95	577.50	578.60	36.20	33.96	33.49 33.02 32.55 32.08	31.61	34.23	33.97 33.70 33.43 33.16	32.90	33.70	33.23 32.76 32.29	31.82
1'249'800 -	1'252'199	104'150 -	104'349.95	578.61	579.71	36.21	33.97	33.50 33.03 32.56 32.10	31.63	34.24	33.98 33.71 33.45 33.18	32.91	33.71	33.25 32.78 32.31	31.84
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 19

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
1'252'200 -	1'254'599	104'350 -	104'549.95	579.72	580.82	36.22	33.98	33.51 33.05 32.58 32.11	31.64	34.26	33.99 33.72 33.46 33.19	32.92	33.73	33.26 32.79 32.32	31.86
1'254'600 -	1'256'999	104'550 -	104'749.95	580.83	581.93	36.23	33.99	33.53 33.06 32.59 32.13	31.66	34.27	34.00 33.74 33.47 33.20	32.94	33.74	33.27 32.80 32.34	31.87
1'257'000 -	1'259'399	104'750 -	104'949.95	581.94	583.05	36.23	34.00	33.54 33.07 32.61 32.14	31.68	34.28	34.01 33.75 33.48 33.22	32.95	33.75	33.28 32.82 32.35	31.89
1'259'400 -	1'261'799	104'950 -	105'149.95	583.06	584.16	36.24	34.02	33.55 33.09 32.62 32.16	31.69	34.29	34.02 33.76 33.49 33.23	32.96	33.76	33.30 32.83 32.37	31.90
1'261'800 -	1'264'199	105'150 -	105'349.95	584.17	585.27	36.25	34.03	33.56 33.10 32.64 32.17	31.71	34.30	34.03 33.77 33.51 33.24	32.98	33.77	33.31 32.85 32.38	31.92
1'264'200 -	1'266'599	105'350 -	105'549.95	585.28	586.38	36.26	34.04	33.58 33.11 32.65 32.19	31.72	34.31	34.05 33.78 33.52 33.25	32.99	33.78	33.32 32.86 32.39	31.93
1'266'600 -	1'268'999	105'550 -	105'749.95	586.39	587.49	36.27	34.05	33.59 33.13 32.66 32.20	31.74	34.32	34.06 33.79 33.53 33.27	33.00	33.80	33.33 32.87 32.41	31.95
1'269'000 -	1'271'399	105'750 -	105'949.95	587.50	588.60	36.28	34.06	33.60 33.14 32.68 32.22	31.75	34.33	34.07 33.81 33.54 33.28	33.02	33.81	33.35 32.89 32.42	31.96
1'271'400 -	1'273'799	105'950 -	106'149.95	588.61	589.71	36.29	34.07	33.61 33.15 32.69 32.23	31.77	34.34	34.08 33.82 33.56 33.29	33.03	33.82	33.36 32.90 32.44	31.98
1'273'800 -	1'276'199	106'150 -	106'349.95	589.72	590.82	36.29	34.08	33.62 33.16 32.70 32.24	31.78	34.35	34.09 33.83 33.57 33.30	33.04	33.83	33.37 32.91 32.45	31.99
1'276'200 -	1'278'599	106'350 -	106'549.95	590.83	591.93	36.30	34.09	33.64 33.18 32.72 32.26	31.80	34.36	34.10 33.84 33.58 33.32	33.05	33.84	33.38 32.92 32.47	32.01
1'278'600 -	1'280'999	106'550 -	106'749.95	591.94	593.05	36.31	34.11	33.65 33.19 32.73 32.27	31.82	34.37	34.11 33.85 33.59 33.33	33.07	33.85	33.40 32.94 32.48	32.02
1'281'000 -	1'283'399	106'750 -	106'949.95	593.06	594.16	36.32	34.12	33.66 33.20 32.74 32.29	31.83	34.38	34.12 33.86 33.60 33.34	33.08	33.87	33.41 32.95 32.49	32.04
1'283'400 -	1'285'799	106'950 -	107'149.95	594.17	595.27	36.33	34.13	33.67 33.21 32.76 32.30	31.85	34.39	34.13 33.87 33.61 33.35	33.09	33.88	33.42 32.96 32.51	32.05
1'285'800 -	1'288'199	107'150 -	107'349.95	595.28	596.38	36.33	34.14	33.68 33.23 32.77 32.32	31.86	34.40	34.14 33.88 33.63 33.37	33.11	33.89	33.43 32.98 32.52	32.07
1'288'200 -	1'290'599	107'350 -	107'549.95	596.39	597.49	36.34	34.15	33.69 33.24 32.79 32.33	31.88	34.41	34.15 33.90 33.64 33.38	33.12	33.90	33.45 32.99 32.54	32.08
1'290'600 -	1'292'999	107'550 -	107'749.95	597.50	598.60	36.35	34.16	33.71 33.25 32.80 32.34	31.89	34.42	34.16 33.91 33.65 33.39	33.13	33.91	33.46 33.00 32.55	32.10
1'293'000 -	1'295'399	107'750 -	107'949.95	598.61	599.71	36.36	34.17	33.72 33.26 32.81 32.36	31.91	34.43	34.17 33.92 33.66 33.40	33.14	33.92	33.47 33.02 32.56	32.11
1'295'400 -	1'297'799	107'950 -	108'149.95	599.72	600.82	36.37	34.18	33.73 33.28 32.83 32.37	31.92	34.44	34.19 33.93 33.67 33.41	33.16	33.93	33.48 33.03 32.58	32.13
1'297'800 -	1'300'199	108'150 -	108'349.95	600.83	601.93	36.37	34.19	33.74 33.29 32.84 32.39	31.94	34.45	34.20 33.94 33.68 33.43	33.17	33.94	33.49 33.04 32.59	32.14
1'300'200 -	1'302'599	108'350 -	108'549.95	601.94	603.05	36.38	34.20	33.75 33.30 32.85 32.40	31.95	34.46	34.21 33.95 33.69 33.44	33.18	33.96	33.50 33.05 32.60	32.15
1'302'600 -	1'304'999	108'550 -	108'749.95	603.06	604.16	36.39	34.21	33.76 33.31 32.86 32.41	31.97	34.47	34.22 33.96 33.71 33.45	33.19	33.97	33.52 33.07 32.62	32.17
1'305'000 -	1'307'399	108'750 -	108'949.95	604.17	605.27	36.40	34.22	33.78 33.33 32.88 32.43	31.98	34.48	34.23 33.97 33.72 33.46	33.21	33.98	33.53 33.08 32.63	32.18
1'307'400 -	1'309'799	108'950 -	109'149.95	605.28	606.38	36.40	34.23	33.79 33.34 32.89 32.44	31.99	34.49	34.24 33.98 33.73 33.47	33.22	33.99	33.54 33.09 32.64	32.20
1'309'800 -	1'312'199	109'150 -	109'349.95	606.39	607.49	36.41	34.24	33.80 33.35 32.90 32.46	32.01	34.50	34.25 33.99 33.74 33.48	33.23	34.00	33.55 33.11 32.66	32.21
1'312'200 -	1'314'599	109'350 -	109'549.95	607.50	608.60	36.42	34.26	33.81 33.36 32.92 32.47	32.02	34.51	34.26 34.00 33.75 33.50	33.24	34.01	33.56 33.12 32.67	32.23
1'314'600 -	1'316'999	109'550 -	109'749.95	608.61	609.71	36.43	34.27	33.82 33.37 32.93 32.48	32.04	34.52	34.27 34.02 33.76 33.51	33.25	34.02	33.58 33.13 32.68	32.24
1'317'000 -	1'319'399	109'750 -	109'949.95	609.72	610.82	36.43	34.28	33.83 33.39 32.94 32.50	32.05	34.53	34.28 34.03 33.77 33.52	33.27	34.03	33.59 33.14 32.70	32.25
1'319'400 -	1'321'799	109'950 -	110'149.95	610.83	611.93	36.44	34.29	33.84 33.40 32.95 32.51	32.07	34.54	34.29 34.04 33.78 33.53	33.28	34.04	33.60 33.16 32.71	32.27
1'321'800 -	1'324'199	110'150 -	110'349.95	611.94	613.05	36.45	34.30	33.85 33.41 32.97 32.52	32.08	34.55	34.30 34.05 33.80 33.54	33.29	34.05	33.61 33.17 32.72	32.28
1'324'200 -	1'326'599	110'350 -	110'549.95	613.06	614.16	36.46	34.31	33.86 33.42 32.98 32.54	32.09	34.56	34.31 34.06 33.81 33.55	33.30	34.06	33.62 33.18 32.74	32.29
1'326'600 -	1'328'999	110'550 -	110'749.95	614.17	615.27	36.46	34.32	33.88 33.43 32.99 32.55	32.11	34.57	34.32 34.07 33.82 33.57	33.31	34.07	33.63 33.19 32.75	32.31
1'329'000 -	1'331'399	110'750 -	110'949.95	615.28	616.38	36.47	34.33	33.89 33.45 33.01 32.56	32.12	34.58	34.33 34.08 33.83 33.58	33.33	34.09	33.65 33.20 32.76	32.32
1'331'400 -	1'333'799	110'950 -	111'149.95	616.39	617.49	36.48	34.34	33.90 33.46 33.02 32.58	32.14	34.59	34.34 34.09 33.84 33.59	33.34	34.10	33.66 33.22 32.78	32.34
1'333'800 -	1'336'199	111'150 -	111'349.95	617.50	618.60	36.49	34.35	33.91 33.47 33.03 32.59	32.15	34.59	34.35 34.10 33.85 33.60	33.35	34.11	33.67 33.23 32.79	32.35
1'336'200 -	1'338'599	111'350 -	111'549.95	618.61	619.71	36.49	34.36	33.92 33.48 33.04 32.60	32.17	34.60	34.36 34.11 33.86 33.61	33.36	34.12	33.68 33.24 32.80	32.36
1'338'600 -	1'340'999	111'550 -	111'749.95	619.72	620.82	36.50	34.37	33.93 33.49 33.06 32.62	32.18	34.61	34.37 34.12 33.87 33.62	33.37	34.13	33.69 33.25 32.82	32.38
1'341'000 -	1'343'399	111'750 -	111'949.95	620.83	621.93	36.51	34.38	33.94 33.50 33.07 32.63	32.19	34.62	34.38 34.13 33.88 33.63	33.39	34.14	33.70 33.26 32.83	32.39
1'343'400 -	1'345'799	111'950 -	112'149.95	621.94	623.05	36.52	34.39	33.95 33.52 33.08 32.64	32.21	34.63	34.39 34.14 33.89 33.65	33.40	34.15	33.71 33.28 32.84	32.40
1'345'800 -	1'348'199	112'150 -	112'349.95	623.06	624.16	36.52	34.40	33.96 33.53 33.09 32.66	32.22	34.64	34.40 34.15 33.90 33.66	33.41	34.16	33.72 33.29 32.85	32.42
1'348'200 -	1'350'599	112'350 -	112'549.95	624.17	625.27	36.53	34.41	33.97 33.54 33.10 32.67	32.24	34.65	34.41 34.16 33.91 33.67	33.42	34.17	33.74 33.30 32.87	32.43
1'350'600 -	1'352'999	112'550 -	112'749.95	625.28	626.38	36.54	34.42	33.98 33.55 33.12 32.68	32.25	34.66	34.42 34.17 33.92 33.68	33.43	34.18	33.75 33.31 32.88	32.44
1'353'000 -	1'355'399	112'750 -	112'949.95	626.39	627.49	36.55	34.43	33.99 33.56 33.13 32.70	32.26	34.67	34.43 34.18 33.94 33.69	33.44	34.19	33.76 33.32 32.89	32.46
1'355'400 -	1'357'799	112'950 -	113'149.95	627.50	628.60	36.55	34.44	34.00 33.57 33.14 32.71	32.28	34.68	34.44 34.19 33.95 33.70	33.45	34.20	33.77 33.34 32.90	32.47
1'357'800 -	1'360'199	113'150 -	113'349.95	628.61	629.71	36.56	34.45	34.01 33.58 33.15 32.72	32.29	34.69	34.44 34.20 33.96 33.71	33.47	34.21	33.78 33.35 32.92	32.48
1'360'200 -	1'362'599	113'350 -	113'549.95	629.72	630.82	36.57	34.46	34.03 33.59 33.16 32.73	32.30	34.70	34.45 34.21 33.97 33.72	33.48	34.22	33.79 33.36 32.93	32.50
1'362'600 -	1'364'999	113'550 -	113'749.95	630.83	631.93	36.57	34.47	34.04 33.61 33.18 32.75	32.32	34.71	34.46 34.22 33.98 33.73	33.49	34.23	33.80 33.37 32.94	32.51
1'365'000 -	1'367'399	113'750 -	113'949.95	631.94	633.05	36.58	34.48	34.05 33.62 33.19 32.76	32.33	34.71	34.47 34.23 33.99 33.74	33.50	34.24	33.81 33.38 32.95	32.52
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 20

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
1'367'400 -	1'369'799	113'950 -	114'149.95	633.06	634.16	36.59	34.48	34.06 33.63 33.20 32.77	32.34	34.72	34.48 34.24 34.00 33.75	33.51	34.25	33.82 33.39 32.97	32.54
1'369'800 -	1'372'199	114'150 -	114'349.95	634.17	635.27	36.60	34.49	34.07 33.64 33.21 32.78	32.36	34.73	34.49 34.25 34.01 33.77	33.52	34.26	33.83 33.41 32.98	32.55
1'372'200 -	1'374'599	114'350 -	114'549.95	635.28	636.38	36.60	34.50	34.08 33.65 33.22 32.80	32.37	34.74	34.50 34.26 34.02 33.78	33.53	34.27	33.84 33.42 32.99	32.56
1'374'600 -	1'376'999	114'550 -	114'749.95	636.39	637.49	36.61	34.51	34.09 33.66 33.24 32.81	32.38	34.75	34.51 34.27 34.03 33.79	33.55	34.28	33.85 33.43 33.00	32.58
1'377'000 -	1'379'399	114'750 -	114'949.95	637.50	638.60	36.62	34.52	34.10 33.67 33.25 32.82	32.40	34.76	34.52 34.28 34.04 33.80	33.56	34.29	33.86 33.44 33.01	32.59
1'379'400 -	1'381'799	114'950 -	115'149.95	638.61	639.71	36.62	34.53	34.11 33.68 33.26 32.83	32.41	34.77	34.53 34.29 34.05 33.81	33.57	34.30	33.88 33.45 33.03	32.60
1'381'800 -	1'384'199	115'150 -	115'349.95	639.72	640.82	36.63	34.54	34.12 33.69 33.27 32.85	32.42	34.78	34.54 34.30 34.06 33.82	33.58	34.31	33.89 33.46 33.04	32.61
1'384'200 -	1'386'599	115'350 -	115'549.95	640.83	641.93	36.64	34.55	34.13 33.70 33.28 32.86	32.44	34.79	34.55 34.31 34.07 33.83	33.59	34.32	33.90 33.47 33.05	32.63
1'386'600 -	1'388'999	115'550 -	115'749.95	641.94	643.05	36.64	34.56	34.14 33.72 33.29 32.87	32.45	34.79	34.56 34.32 34.08 33.84	33.60	34.33	33.91 33.48 33.06	32.64
1'389'000 -	1'391'399	115'750 -	115'949.95	643.06	644.16	36.65	34.57	34.15 33.73 33.31 32.88	32.46	34.80	34.57 34.33 34.09 33.85	33.61	34.34	33.92 33.50 33.07	32.65
1'391'400 -	1'393'799	115'950 -	116'149.95	644.17	645.27	36.66	34.58	34.16 33.74 33.32 32.90	32.48	34.81	34.58 34.34 34.10 33.86	33.62	34.35	33.93 33.51 33.09	32.67
1'393'800 -	1'396'199	116'150 -	116'349.95	645.28	646.38	36.66	34.59	34.17 33.75 33.33 32.91	32.49	34.82	34.58 34.35 34.11 33.87	33.63	34.36	33.94 33.52 33.10	32.68
1'396'200 -	1'398'599	116'350 -	116'549.95	646.39	647.49	36.67	34.60	34.18 33.76 33.34 32.92	32.50	34.83	34.59 34.36 34.12 33.88	33.64	34.37	33.95 33.53 33.11	32.69
1'398'600 -	1'400'999	116'550 -	116'749.95	647.50	648.60	36.68	34.61	34.19 33.77 33.35 32.93	32.51	34.84	34.60 34.37 34.13 33.89	33.65	34.38	33.96 33.54 33.12	32.70
1'401'000 -	1'403'399	116'750 -	116'949.95	648.61	649.71	36.69	34.62	34.20 33.78 33.36 32.94	32.53	34.85	34.61 34.38 34.14 33.90	33.67	34.39	33.97 33.55 33.13	32.71
1'403'400 -	1'405'799	116'950 -	117'149.95	649.72	650.82	36.69	34.63	34.21 33.79 33.37 32.96	32.54	34.86	34.62 34.38 34.15 33.91	33.68	34.40	33.98 33.56 33.14	32.73
1'405'800 -	1'408'199	117'150 -	117'349.95	650.83	651.93	36.70	34.63	34.22 33.80 33.38 32.97	32.55	34.87	34.63 34.39 34.16 33.92	33.69	34.41	33.99 33.57 33.16	32.74
1'408'200 -	1'410'599	117'350 -	117'549.95	651.94	653.05	36.71	34.64	34.23 33.81 33.40 32.98	32.56	34.88	34.64 34.40 34.17 33.93	33.70	34.42	34.00 33.58 33.17	32.75
1'410'600 -	1'412'999	117'550 -	117'749.95	653.06	654.16	36.71	34.65	34.24 33.82 33.41 32.99	32.58	34.89	34.65 34.41 34.18 33.94	33.71	34.42	34.01 33.59 33.18	32.76
1'413'000 -	1'415'399	117'750 -	117'949.95	654.17	655.27	36.72	34.66	34.25 33.83 33.42 33.00	32.59	34.90	34.66 34.42 34.19 33.95	33.72	34.43	34.02 33.61 33.19	32.78
1'415'400 -	1'417'799	117'950 -	118'149.95	655.28	656.38	36.73	34.67	34.26 33.84 33.43 33.02	32.60	34.91	34.67 34.43 34.20 33.96	33.73	34.44	34.03 33.62 33.20	32.79
1'417'800 -	1'420'199	118'150 -	118'349.95	656.39	657.49	36.73	34.68	34.27 33.85 33.44 33.03	32.61	34.92	34.68 34.44 34.21 33.97	33.74	34.45	34.04 33.63 33.21	32.80
1'420'200 -	1'422'599	118'350 -	118'549.95	657.50	658.60	36.74	34.69	34.28 33.86 33.45 33.04	32.63	34.93	34.69 34.45 34.22 33.98	33.75	34.46	34.05 33.64 33.23	32.81
1'422'600 -	1'424'999	118'550 -	118'749.95	658.61	659.71	36.75	34.70	34.29 33.87 33.46 33.05	32.64	34.94	34.70 34.46 34.23 33.99	33.76	34.47	34.06 33.65 33.24	32.82
1'425'000 -	1'427'399	118'750 -	118'949.95	659.72	660.82	36.75	34.71	34.30 33.88 33.47 33.06	32.65	34.95	34.71 34.47 34.24 34.00	33.77	34.48	34.07 33.66 33.25	32.84
1'427'400 -	1'429'799	118'950 -	119'149.95	660.83	661.93	36.76	34.71	34.30 33.89 33.48 33.07	32.66	34.96	34.72 34.48 34.24 34.01	33.78	34.49	34.08 33.67 33.26	32.85
1'429'800 -	1'432'199	119'150 -	119'349.95	661.94	663.05	36.76	34.72	34.31 33.90 33.49 33.09	32.68	34.97	34.73 34.49 34.25 34.02	33.79	34.50	34.09 33.68 33.27	32.86
1'432'200 -	1'434'599	119'350 -	119'549.95	663.06	664.16	36.77	34.73	34.32 33.91 33.51 33.10	32.69	34.97	34.74 34.50 34.26 34.03	33.80	34.51	34.10 33.69 33.28	32.87
1'434'600 -	1'436'999	119'550 -	119'749.95	664.17	665.27	36.78	34.74	34.33 33.92 33.52 33.11	32.70	34.98	34.75 34.51 34.27 34.04	33.81	34.52	34.11 33.70 33.29	32.88
1'437'000 -	1'439'399	119'750 -	119'949.95	665.28	666.38	36.78	34.75	34.34 33.93 33.53 33.12	32.71	34.99	34.76 34.52 34.28 34.05	33.82	34.53	34.12 33.71 33.30	32.90
1'439'400 -	1'441'799	119'950 -	120'149.95	666.39	667.49	36.79	34.76	34.35 33.94 33.54 33.13	32.72	35.00	34.77 34.53 34.29 34.06	33.83	34.54	34.13 33.72 33.31	32.91
1'441'800 -	1'444'199	120'150 -	120'349.95	667.50	668.60	36.80	34.77	34.36 33.96 33.55 33.14	32.74	35.01	34.78 34.54 34.30 34.07	33.84	34.54	34.14 33.73 33.33	32.92
1'444'200 -	1'446'599	120'350 -	120'549.95	668.61	669.71	36.80	34.78	34.37 33.96 33.56 33.15	32.75	35.02	34.79 34.55 34.31 34.08	33.85	34.55	34.15 33.74 33.34	32.93
1'446'600 -	1'448'999	120'550 -	120'749.95	669.72	670.82	36.81	34.78	34.38 33.97 33.57 33.16	32.76	35.03	34.79 34.56 34.32 34.09	33.86	34.56	34.16 33.75 33.35	32.94
1'449'000 -	1'451'399	120'750 -	120'949.95	670.83	671.93	36.82	34.79	34.39 33.98 33.58 33.18	32.77	35.04	34.80 34.57 34.34 34.10	33.87	34.57	34.17 33.76 33.36	32.95
1'451'400 -	1'453'799	120'950 -	121'149.95	671.94	673.05	36.82	34.80	34.40 33.99 33.59 33.19	32.78	35.05	34.81 34.58 34.35 34.11	33.88	34.58	34.18 33.77 33.37	32.97
1'453'800 -	1'456'199	121'150 -	121'349.95	673.06	674.16	36.83	34.81	34.41 34.00 33.60 33.20	32.80	35.06	34.82 34.59 34.36 34.12	33.89	34.59	34.19 33.78 33.38	32.98
1'456'200 -	1'458'599	121'350 -	121'549.95	674.17	675.27	36.83	34.82	34.42 34.01 33.61 33.21	32.81	35.07	34.83 34.60 34.37 34.13	33.90	34.60	34.20 33.79 33.39	32.99
1'458'600 -	1'460'999	121'550 -	121'749.95	675.28	676.38	36.84	34.83	34.43 34.02 33.62 33.22	32.82	35.07	34.84 34.61 34.38 34.14	33.91	34.61	34.21 33.80 33.40	33.00
1'461'000 -	1'463'399	121'750 -	121'949.95	676.39	677.49	36.85	34.84	34.43 34.03 33.63 33.23	32.83	35.08	34.85 34.62 34.39 34.15	33.92	34.62	34.21 33.81 33.41	33.01
1'463'400 -	1'465'799	121'950 -	122'149.95	677.50	678.60	36.85	34.85	34.44 34.04 33.64 33.24	32.84	35.09	34.86 34.63 34.40 34.16	33.93	34.63	34.22 33.82 33.42	33.02
1'465'800 -	1'468'199	122'150 -	122'349.95	678.61	679.71	36.86	34.86	34.45 34.05 33.65 33.25	32.85	35.10	34.87 34.64 34.41 34.17	33.94	34.64	34.23 33.83 33.43	33.03
1'468'200 -	1'470'599	122'350 -	122'549.95	679.72	680.82	36.87	34.87	34.46 34.06 33.66 33.27	32.87	35.11	34.88 34.65 34.42 34.18	33.95	34.65	34.24 33.84 33.45	33.05
1'470'600 -	1'472'999	122'550 -	122'749.95	680.83	681.93	36.87	34.88	34.47 34.07 33.67 33.28	32.88	35.12	34.89 34.66 34.43 34.19	33.96	34.66	34.25 33.85 33.46	33.06
1'473'000 -	1'475'399	122'750 -	122'949.95	681.94	683.05	36.88	34.89	34.48 34.08 33.68 33.29	32.89	35.13	34.90 34.67 34.44 34.20	33.97	34.67	34.26 33.86 33.47	33.07
1'475'400 -	1'477'799	122'950 -	123'149.95	683.06	684.16	36.88	34.90	34.49 34.09 33.69 33.30	32.90	35.14	34.91 34.68 34.45 34.22	33.98	34.68	34.27 33.87 33.48	33.08
1'477'800 -	1'480'199	123'150 -	123'349.95	684.17	685.27	36.89	34.91	34.50 34.10 33.70 33.31	32.91	35.14	34.92 34.69 34.46 34.23	33.99	34.69	34.28 33.88 33.49	33.09
1'480'200 -	1'482'599	123'350 -	123'549.95	685.28	686.38	36.90	34.92	34.51 34.11 33.71 33.32	32.92	35.15	34.92 34.70 34.47 34.24	34.00	34.70	34.29 33.89 33.50	33.10
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 21

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
1'482'600 -	1'484'999	123'550 -	123'749.95	686.39	687.49	36.90	34.93	34.52 34.12 33.73 33.33	32.93	35.16	34.93 34.70 34.48 34.25	34.02	34.71	34.30 33.90 33.51	33.11
1'485'000 -	1'487'399	123'750 -	123'949.95	687.50	688.60	36.91	34.94	34.53 34.13 33.74 33.34	32.95	35.17	34.94 34.71 34.49 34.26	34.03	34.71	34.31 33.91 33.52	33.12
1'487'400 -	1'489'799	123'950 -	124'149.95	688.61	689.71	36.91	34.94	34.54 34.14 33.74 33.35	32.96	35.18	34.95 34.72 34.49 34.27	34.04	34.72	34.32 33.92 33.53	33.14
1'489'800 -	1'492'199	124'150 -	124'349.95	689.72	690.82	36.92	34.95	34.55 34.15 33.76 33.36	32.97	35.19	34.96 34.73 34.50 34.28	34.05	34.73	34.33 33.93 33.54	33.15
1'492'200 -	1'494'599	124'350 -	124'549.95	690.83	691.93	36.93	34.96	34.56 34.16 33.77 33.37	32.98	35.20	34.97 34.74 34.51 34.29	34.06	34.74	34.34 33.94 33.55	33.16
1'494'600 -	1'496'999	124'550 -	124'749.95	691.94	693.05	36.93	34.97	34.57 34.17 33.77 33.38	32.99	35.20	34.98 34.75 34.52 34.30	34.07	34.75	34.35 33.95 33.56	33.17
1'497'000 -	1'499'399	124'750 -	124'949.95	693.06	694.16	36.94	34.98	34.58 34.18 33.78 33.39	33.00	35.21	34.99 34.76 34.53 34.31	34.08	34.76	34.36 33.96 33.57	33.18
1'499'400 -	1'501'799	124'950 -	125'149.95	694.17	695.27	36.94	34.99	34.59 34.19 33.80 33.40	33.01	35.22	35.00 34.77 34.54 34.32	34.09	34.77	34.37 33.98 33.58	33.19
1'501'800 -	1'506'599	125'150 -	125'549.95	695.28	697.49	36.95	35.00	34.61 34.21 33.81 33.42	33.03	35.23	35.01 34.78 34.56 34.33	34.10	34.79	34.39 33.99 33.60	33.21
1'506'600 -	1'511'399	125'550 -	125'949.95	697.50	699.71	36.96	35.02	34.62 34.23 33.83 33.44	33.05	35.25	35.03 34.80 34.58 34.35	34.13	34.80	34.41 34.01 33.62	33.23
1'511'400 -	1'516'199	125'950 -	126'349.95	699.72	701.93	36.98	35.04	34.64 34.25 33.86 33.46	33.07	35.27	35.04 34.82 34.60 34.37	34.15	34.82	34.43 34.03 33.64	33.25
1'516'200 -	1'520'999	126'350 -	126'749.95	701.94	704.16	36.99	35.06	34.66 34.27 33.88 33.48	33.10	35.28	35.06 34.84 34.61 34.39	34.17	34.84	34.45 34.05 33.66	33.27
1'521'000 -	1'525'799	126'750 -	127'149.95	704.17	706.38	37.00	35.07	34.68 34.29 33.90 33.51	33.12	35.30	35.08 34.86 34.63 34.41	34.19	34.86	34.47 34.08 33.68	33.29
1'525'800 -	1'530'599	127'150 -	127'549.95	706.39	708.60	37.01	35.09	34.70 34.31 33.92 33.53	33.14	35.32	35.10 34.87 34.65 34.43	34.21	34.88	34.49 34.10 33.70	33.31
1'530'600 -	1'535'399	127'550 -	127'949.95	708.61	710.82	37.02	35.11	34.72 34.33 33.94 33.55	33.16	35.33	35.11 34.89 34.67 34.45	34.23	34.90	34.51 34.12 33.73	33.34
1'535'400 -	1'540'199	127'950 -	128'349.95	710.83	713.05	37.03	35.13	34.74 34.35 33.96 33.57	33.18	35.35	35.13 34.91 34.69 34.47	34.25	34.91	34.52 34.14 33.75	33.36
1'540'200 -	1'544'999	128'350 -	128'749.95	713.06	715.27	37.04	35.14	34.76 34.37 33.98 33.60	33.21	35.37	35.15 34.93 34.71 34.49	34.27	34.93	34.54 34.16 33.77	33.38
1'545'000 -	1'549'799	128'750 -	129'149.95	715.28	717.49	37.05	35.16	34.77 34.39 34.00 33.62	33.23	35.38	35.16 34.94 34.72 34.51	34.29	34.95	34.56 34.18 33.79	33.40
1'549'800 -	1'554'599	129'150 -	129'549.95	717.50	719.71	37.07	35.18	34.79 34.41 34.02 33.64	33.25	35.40	35.18 34.96 34.74 34.52	34.31	34.97	34.58 34.20 33.81	33.43
1'554'600 -	1'559'399	129'550 -	129'949.95	719.72	721.93	37.08	35.19	34.81 34.43 34.04 33.66	33.28	35.41	35.20 34.98 34.76 34.54	34.32	34.98	34.60 34.22 33.83	33.45
1'559'400 -	1'564'199	129'950 -	130'349.95	721.94	724.16	37.09	35.21	34.83 34.45 34.06 33.68	33.30	35.43	35.21 35.00 34.78 34.56	34.34	35.00	34.62 34.24 33.85	33.47
1'564'200 -	1'568'999	130'350 -	130'749.95	724.17	726.38	37.10	35.23	34.85 34.46 34.08 33.70	33.32	35.44	35.23 35.01 34.80 34.58	34.36	35.02	34.64 34.26 33.87	33.49
1'569'000 -	1'573'799	130'750 -	131'149.95	726.39	728.60	37.11	35.24	34.86 34.48 34.10 33.72	33.34	35.46	35.24 35.03 34.81 34.60	34.38	35.03	34.65 34.27 33.89	33.52
1'573'800 -	1'578'599	131'150 -	131'549.95	728.61	730.82	37.12	35.26	34.88 34.50 34.12 33.74	33.37	35.47	35.26 35.05 34.83 34.62	34.40	35.05	34.67 34.29 33.92	33.54
1'578'600 -	1'583'399	131'550 -	131'949.95	730.83	733.05	37.13	35.28	34.90 34.52 34.14 33.77	33.39	35.49	35.28 35.06 34.85 34.63	34.42	35.07	34.69 34.31 33.94	33.56
1'583'400 -	1'588'199	131'950 -	132'349.95	733.06	735.27	37.14	35.29	34.92 34.54 34.16 33.79	33.41	35.51	35.29 35.08 34.87 34.65	34.44	35.09	34.71 34.33 33.96	33.58
1'588'200 -	1'592'999	132'350 -	132'749.95	735.28	737.49	37.15	35.31	34.93 34.56 34.18 33.81	33.43	35.52	35.31 35.10 34.88 34.67	34.46	35.10	34.73 34.35 33.98	33.60
1'593'000 -	1'597'799	132'750 -	133'149.95	737.50	739.71	37.16	35.32	34.95 34.58 34.20 33.83	33.45	35.54	35.32 35.11 34.90 34.69	34.48	35.12	34.74 34.37 34.00	33.62
1'597'800 -	1'602'599	133'150 -	133'549.95	739.72	741.93	37.17	35.34	34.97 34.59 34.22 33.85	33.47	35.55	35.34 35.13 34.92 34.71	34.49	35.14	34.76 34.39 34.02	33.64
1'602'600 -	1'607'399	133'550 -	133'949.95	741.94	744.16	37.18	35.36	34.98 34.61 34.24 33.87	33.50	35.56	35.35 35.14 34.93 34.72	34.51	35.15	34.78 34.41 34.04	33.66
1'607'400 -	1'612'199	133'950 -	134'349.95	744.17	746.38	37.19	35.37	35.00 34.63 34.26 33.89	33.52	35.58	35.37 35.16 34.95 34.74	34.53	35.17	34.80 34.43 34.06	33.68
1'612'200 -	1'616'999	134'350 -	134'749.95	746.39	748.60	37.20	35.39	35.02 34.65 34.28 33.91	33.54	35.59	35.39 35.18 34.97 34.76	34.55	35.18	34.81 34.44 34.07	33.71
1'617'000 -	1'621'799	134'750 -	135'149.95	748.61	750.82	37.21	35.40	35.03 34.67 34.30 33.93	33.56	35.61	35.40 35.19 34.98 34.78	34.57	35.20	34.83 34.46 34.09	33.73
1'621'800 -	1'626'599	135'150 -	135'549.95	750.83	753.05	37.22	35.42	35.05 34.68 34.32 33.95	33.58	35.62	35.42 35.21 35.00 34.79	34.58	35.22	34.85 34.48 34.11	33.75
1'626'600 -	1'631'399	135'550 -	135'949.95	753.06	755.27	37.23	35.43	35.07 34.70 34.33 33.97	33.60	35.64	35.43 35.22 35.02 34.81	34.60	35.23	34.87 34.50 34.13	33.77
1'631'400 -	1'636'199	135'950 -	136'349.95	755.28	757.49	37.24	35.45	35.08 34.72 34.35 33.99	33.62	35.65	35.45 35.24 35.03 34.83	34.62	35.25	34.88 34.52 34.15	33.79
1'636'200 -	1'640'999	136'350 -	136'749.95	757.50	759.71	37.25	35.46	35.10 34.73 34.37 34.01	33.64	35.67	35.46 35.25 35.05 34.84	34.64	35.26	34.90 34.53 34.17	33.81
1'641'000 -	1'645'799	136'750 -	137'149.95	759.72	761.93	37.26	35.48	35.12 34.75 34.39 34.03	33.66	35.68	35.48 35.27 35.07 34.86	34.65	35.28	34.92 34.55 34.19	33.83
1'645'800 -	1'650'599	137'150 -	137'549.95	761.94	764.16	37.27	35.49	35.13 34.77 34.41 34.04	33.68	35.69	35.49 35.29 35.08 34.88	34.67	35.29	34.93 34.57 34.21	33.85
1'650'600 -	1'655'399	137'550 -	137'949.95	764.17	766.38	37.28	35.51	35.15 34.79 34.43 34.06	33.70	35.71	35.51 35.30 35.10 34.89	34.69	35.31	34.95 34.59 34.23	33.87
1'655'400 -	1'660'199	137'950 -	138'349.95	766.39	768.60	37.29	35.52	35.16 34.80 34.44 34.08	33.72	35.72	35.52 35.32 35.11 34.91	34.70	35.33	34.97 34.61 34.25	33.89
1'660'200 -	1'664'999	138'350 -	138'749.95	768.61	770.82	37.30	35.54	35.18 34.82 34.46 34.10	33.74	35.74	35.53 35.33 35.13 34.93	34.72	35.34	34.98 34.62 34.26	33.91
1'665'000 -	1'669'799	138'750 -	139'149.95	770.83	773.05	37.31	35.55	35.19 34.84 34.48 34.12	33.76	35.75	35.55 35.35 35.14 34.94	34.74	35.36	35.00 34.64 34.28	33.92
1'669'800 -	1'674'599	139'150 -	139'549.95	773.06	775.27	37.32	35.57	35.21 34.85 34.50 34.14	33.78	35.76	35.56 35.36 35.16 34.96	34.76	35.37	35.01 34.66 34.30	33.94
1'674'600 -	1'679'399	139'550 -	139'949.95	775.28	777.49	37.33	35.58	35.23 34.87 34.51 34.16	33.80	35.78	35.58 35.38 35.18 34.97	34.77	35.39	35.03 34.67 34.32	33.96
1'679'400 -	1'684'199	139'950 -	140'349.95	777.50	779.71	37.34	35.60	35.24 34.89 34.53 34.18	33.82	35.79	35.59 35.39 35.19 34.99	34.79	35.40	35.05 34.69 34.34	33.98
1'684'200 -	1'688'999	140'350 -	140'749.95	779.72	781.93	37.35	35.61	35.26 34.90 34.55 34.19	33.84	35.80	35.61 35.41 35.21 35.01	34.81	35.42	35.06 34.71 34.35	34.00
1'689'000 -	1'693'799	140'750 -	141'149.95	781.94	784.16	37.36	35.62	35.27 34.92 34.57 34.21	33.86	35.82	35.62 35.42 35.22 35.02	34.82	35.43	35.08 34.73 34.37	34.02
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 22

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
1'693'800 -	1'698'599	141'150 -	141'549.95	784.17	786.38	37.37	35.64	35.29 34.94 34.58 34.23	33.88	35.83	35.63 35.44 35.24 35.04	34.84	35.45	35.09 34.74 34.39	34.04
1'698'600 -	1'703'399	141'550 -	141'949.95	786.39	788.60	37.38	35.65	35.30 34.95 34.60 34.25	33.90	35.84	35.65 35.45 35.25 35.05	34.85	35.46	35.11 34.76 34.41	34.06
1'703'400 -	1'708'199	141'950 -	142'349.95	788.61	790.82	37.39	35.67	35.32 34.97 34.62 34.27	33.92	35.86	35.66 35.46 35.27 35.07	34.87	35.48	35.13 34.78 34.43	34.08
1'708'200 -	1'712'999	142'350 -	142'749.95	790.83	793.05	37.39	35.68	35.33 34.98 34.63 34.28	33.94	35.87	35.67 35.48 35.28 35.08	34.89	35.49	35.14 34.79 34.44	34.09
1'713'000 -	1'717'799	142'750 -	143'149.95	793.06	795.27	37.40	35.69	35.35 35.00 34.65 34.30	33.95	35.88	35.69 35.49 35.30 35.10	34.90	35.50	35.16 34.81 34.46	34.11
1'717'800 -	1'722'599	143'150 -	143'549.95	795.28	797.49	37.41	35.71	35.36 35.01 34.67 34.32	33.97	35.90	35.70 35.51 35.31 35.11	34.92	35.52	35.17 34.82 34.48	34.13
1'722'600 -	1'727'399	143'550 -	143'949.95	797.50	799.71	37.42	35.72	35.38 35.03 34.68 34.34	33.99	35.91	35.71 35.52 35.33 35.13	34.93	35.53	35.19 34.84 34.49	34.15
1'727'400 -	1'732'199	143'950 -	144'349.95	799.72	801.93	37.43	35.74	35.39 35.05 34.70 34.36	34.01	35.92	35.73 35.53 35.34 35.15	34.95	35.55	35.20 34.86 34.51	34.17
1'732'200 -	1'736'999	144'350 -	144'749.95	801.94	804.16	37.44	35.75	35.40 35.06 34.72 34.37	34.03	35.93	35.74 35.55 35.35 35.16	34.97	35.56	35.22 34.87 34.53	34.18
1'737'000 -	1'741'799	144'750 -	145'149.95	804.17	806.38	37.45	35.76	35.42 35.08 34.73 34.39	34.05	35.95	35.75 35.56 35.37 35.18	34.98	35.57	35.23 34.89 34.54	34.20
1'741'800 -	1'746'599	145'150 -	145'549.95	806.39	808.60	37.46	35.78	35.43 35.09 34.75 34.41	34.06	35.96	35.77 35.58 35.38 35.19	35.00	35.59	35.25 34.90 34.56	34.22
1'746'600 -	1'751'399	145'550 -	145'949.95	808.61	810.82	37.47	35.79	35.45 35.11 34.76 34.42	34.08	35.97	35.78 35.59 35.40 35.21	35.01	35.60	35.26 34.92 34.58	34.24
1'751'400 -	1'756'199	145'950 -	146'349.95	810.83	813.05	37.47	35.80	35.46 35.12 34.78 34.44	34.10	35.98	35.79 35.60 35.41 35.22	35.03	35.62	35.28 34.93 34.59	34.25
1'756'200 -	1'760'999	146'350 -	146'749.95	813.06	815.27	37.48	35.82	35.48 35.14 34.80 34.46	34.12	36.00	35.81 35.62 35.43 35.23	35.04	35.63	35.29 34.95 34.61	34.27
1'761'000 -	1'765'799	146'750 -	147'149.95	815.28	817.49	37.49	35.83	35.49 35.15 34.81 34.47	34.14	36.01	35.82 35.63 35.44 35.25	35.06	35.64	35.30 34.97 34.63	34.29
1'765'800 -	1'770'599	147'150 -	147'549.95	817.50	819.71	37.50	35.84	35.50 35.17 34.83 34.49	34.15	36.02	35.83 35.64 35.45 35.26	35.07	35.66	35.32 34.98 34.64	34.31
1'770'600 -	1'775'399	147'550 -	147'949.95	819.72	821.93	37.51	35.85	35.52 35.18 34.84 34.51	34.17	36.03	35.85 35.66 35.47 35.28	35.09	35.67	35.33 35.00 34.66	34.32
1'775'400 -	1'780'199	147'950 -	148'349.95	821.94	824.16	37.52	35.87	35.53 35.20 34.86 34.52	34.19	36.05	35.86 35.67 35.48 35.29	35.10	35.68	35.35 35.01 34.68	34.34
1'780'200 -	1'784'999	148'350 -	148'749.95	824.17	826.38	37.53	35.88	35.55 35.21 34.88 34.54	34.21	36.06	35.87 35.68 35.49 35.31	35.12	35.70	35.36 35.03 34.69	34.36
1'785'000 -	1'789'799	148'750 -	149'149.95	826.39	828.60	37.53	35.89	35.56 35.22 34.89 34.56	34.22	36.07	35.88 35.70 35.51 35.32	35.13	35.71	35.38 35.04 34.71	34.37
1'789'800 -	1'794'599	149'150 -	149'549.95	828.61	830.82	37.54	35.91	35.57 35.24 34.91 34.57	34.24	36.08	35.90 35.71 35.52 35.33	35.15	35.72	35.39 35.06 34.72	34.39
1'794'600 -	1'799'399	149'550 -	149'949.95	830.83	833.05	37.55	35.92	35.59 35.25 34.92 34.59	34.26	36.09	35.91 35.72 35.54 35.35	35.16	35.74	35.40 35.07 34.74	34.41
1'799'400 -	1'804'199	149'950 -	150'349.95	833.06	835.27	37.56	35.93	35.60 35.27 34.94 34.61	34.27	36.11	35.92 35.73 35.55 35.36	35.18	35.75	35.42 35.09 34.75	34.42
1'804'200 -	1'808'999	150'350 -	150'749.95	835.28	837.49	37.57	35.94	35.61 35.28 34.95 34.62	34.29	36.12	35.93 35.75 35.56 35.38	35.19	35.76	35.43 35.10 34.77	34.44
1'809'000 -	1'813'799	150'750 -	151'149.95	837.50	839.71	37.57	35.96	35.63 35.30 34.97 34.64	34.31	36.13	35.94 35.76 35.58 35.39	35.20	35.77	35.45 35.12 34.79	34.46
1'813'800 -	1'818'599	151'150 -	151'549.95	839.72	841.93	37.58	35.97	35.64 35.31 34.98 34.65	34.32	36.14	35.96 35.77 35.59 35.40	35.22	35.79	35.46 35.13 34.80	34.47
1'818'600 -	1'823'399	151'550 -	151'949.95	841.94	844.16	37.59	35.98	35.65 35.32 35.00 34.67	34.34	36.15	35.97 35.79 35.60 35.42	35.23	35.80	35.47 35.14 34.82	34.49
1'823'400 -	1'828'199	151'950 -	152'349.95	844.17	846.38	37.60	35.99	35.67 35.34 35.01 34.68	34.36	36.16	35.98 35.80 35.61 35.43	35.25	35.81	35.49 35.16 34.83	34.51
1'828'200 -	1'832'999	152'350 -	152'749.95	846.39	848.60	37.61	36.00	35.68 35.35 35.03 34.70	34.37	36.18	35.99 35.81 35.63 35.44	35.26	35.83	35.50 35.17 34.85	34.52
1'833'000 -	1'837'799	152'750 -	153'149.95	848.61	850.82	37.61	36.02	35.69 35.37 35.04 34.72	34.39	36.19	36.01 35.82 35.64 35.46	35.28	35.84	35.51 35.19 34.86	34.54
1'837'800 -	1'842'599	153'150 -	153'549.95	850.83	853.05	37.62	36.03	35.70 35.38 35.06 34.73	34.41	36.20	36.02 35.84 35.65 35.47	35.29	35.85	35.53 35.20 34.88	34.55
1'842'600 -	1'847'399	153'550 -	153'949.95	853.06	855.27	37.63	36.04	35.72 35.39 35.07 34.75	34.42	36.21	36.03 35.85 35.67 35.48	35.30	35.86	35.54 35.22 34.89	34.57
1'847'400 -	1'852'199	153'950 -	154'349.95	855.28	857.49	37.64	36.05	35.73 35.41 35.08 34.76	34.44	36.22	36.04 35.86 35.68 35.50	35.32	35.88	35.55 35.23 34.91	34.58
1'852'200 -	1'856'999	154'350 -	154'749.95	857.50	859.71	37.65	36.06	35.74 35.42 35.10 34.78	34.45	36.23	36.05 35.87 35.69 35.51	35.33	35.89	35.57 35.24 34.92	34.60
1'857'000 -	1'861'799	154'750 -	155'149.95	859.72	861.93	37.65	36.08	35.76 35.43 35.11 34.79	34.47	36.24	36.06 35.88 35.70 35.52	35.34	35.90	35.58 35.26 34.94	34.62
1'861'800 -	1'866'599	155'150 -	155'549.95	861.94	864.16	37.66	36.09	35.77 35.45 35.13 34.81	34.49	36.25	36.08 35.90 35.72 35.54	35.36	35.91	35.59 35.27 34.95	34.63
1'866'600 -	1'871'399	155'550 -	155'949.95	864.17	866.38	37.67	36.10	35.78 35.46 35.14 34.82	34.50	36.27	36.09 35.91 35.73 35.55	35.37	35.92	35.61 35.29 34.97	34.65
1'871'400 -	1'876'199	155'950 -	156'349.95	866.39	868.60	37.68	36.11	35.79 35.47 35.16 34.84	34.52	36.28	36.10 35.92 35.74 35.56	35.38	35.94	35.62 35.30 34.98	34.66
1'876'200 -	1'880'999	156'350 -	156'749.95	868.61	870.82	37.68	36.12	35.80 35.49 35.17 34.85	34.53	36.29	36.11 35.93 35.75 35.58	35.40	35.95	35.63 35.31 34.99	34.68
1'881'000 -	1'885'799	156'750 -	157'149.95	870.83	873.05	37.69	36.13	35.82 35.50 35.18 34.87	34.55	36.30	36.12 35.94 35.77 35.59	35.41	35.96	35.64 35.33 35.01	34.69
1'885'800 -	1'890'599	157'150 -	157'549.95	873.06	875.27	37.70	36.15	35.83 35.51 35.20 34.88	34.56	36.31	36.13 35.96 35.78 35.60	35.42	35.97	35.66 35.34 35.02	34.71
1'890'600 -	1'895'399	157'550 -	157'949.95	875.28	877.49	37.71	36.16	35.84 35.53 35.21 34.90	34.58	36.32	36.14 35.97 35.79 35.61	35.44	35.98	35.67 35.35 35.04	34.72
1'895'400 -	1'900'199	157'950 -	158'349.95	877.50	879.71	37.71	36.17	35.85 35.54 35.22 34.91	34.60	36.33	36.15 35.98 35.80 35.63	35.45	36.00	35.68 35.37 35.05	34.74
1'900'200 -	1'904'999	158'350 -	158'749.95	879.72	881.93	37.72	36.18	35.87 35.55 35.24 34.92	34.61	36.34	36.17 35.99 35.81 35.64	35.46	36.01	35.69 35.38 35.07	34.75
1'905'000 -	1'909'799	158'750 -	159'149.95	881.94	884.16	37.73	36.19	35.88 35.56 35.25 34.94	34.63	36.35	36.18 36.00 35.83 35.65	35.48	36.02	35.71 35.39 35.08	34.77
1'909'800 -	1'914'599	159'150 -	159'549.95	884.17	886.38	37.73	36.20	35.89 35.58 35.26 34.95	34.64	36.36	36.19 36.01 35.84 35.66	35.49	36.03	35.72 35.41 35.09	34.78
1'914'600 -	1'919'399	159'550 -	159'949.95	886.39	888.60	37.74	36.21	35.90 35.59 35.28 34.97	34.66	36.37	36.20 36.02 35.85 35.68	35.50	36.04	35.73 35.42 35.11	34.80
1'919'400 -	1'924'199	159'950 -	160'349.95	888.61	890.82	37.75	36.22	35.91 35.60 35.29 34.98	34.67	36.38	36.21 36.04 35.86 35.69	35.51	36.05	35.74 35.43 35.12	34.81
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 23

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
1'924'200 -	1'928'999	160'350 -	160'749.95	890.83	893.05	37.76	36.23	35.92 35.61 35.31 35.00	34.69	36.39	36.22 36.05 35.87 35.70	35.53	36.06	35.75 35.44 35.14	34.83
1'929'000 -	1'933'799	160'750 -	161'149.95	893.06	895.27	37.76	36.25	35.94 35.63 35.32 35.01	34.70	36.40	36.23 36.06 35.89 35.71	35.54	36.08	35.77 35.46 35.15	34.84
1'933'800 -	1'938'599	161'150 -	161'549.95	895.28	897.49	37.77	36.26	35.95 35.64 35.33 35.02	34.71	36.41	36.24 36.07 35.90 35.72	35.55	36.09	35.78 35.47 35.16	34.85
1'938'600 -	1'943'399	161'550 -	161'949.95	897.50	899.71	37.78	36.27	35.96 35.65 35.34 35.04	34.73	36.42	36.25 36.08 35.91 35.74	35.56	36.10	35.79 35.48 35.18	34.87
1'943'400 -	1'948'199	161'950 -	162'349.95	899.72	901.93	37.79	36.28	35.97 35.66 35.36 35.05	34.74	36.43	36.26 36.09 35.92 35.75	35.58	36.11	35.80 35.50 35.19	34.88
1'948'200 -	1'952'999	162'350 -	162'749.95	901.94	904.16	37.79	36.29	35.98 35.68 35.37 35.06	34.76	36.44	36.27 36.10 35.93 35.76	35.59	36.12	35.81 35.51 35.20	34.90
1'953'000 -	1'957'799	162'750 -	163'149.95	904.17	906.38	37.80	36.30	35.99 35.69 35.38 35.08	34.77	36.45	36.28 36.11 35.94 35.77	35.60	36.13	35.83 35.52 35.22	34.91
1'957'800 -	1'962'599	163'150 -	163'549.95	906.39	908.60	37.81	36.31	36.01 35.70 35.40 35.09	34.79	36.46	36.29 36.12 35.95 35.78	35.61	36.14	35.84 35.53 35.23	34.92
1'962'600 -	1'967'399	163'550 -	163'949.95	908.61	910.82	37.81	36.32	36.02 35.71 35.41 35.10	34.80	36.47	36.30 36.14 35.97 35.80	35.63	36.15	35.85 35.55 35.24	34.94
1'967'400 -	1'972'199	163'950 -	164'349.95	910.83	913.05	37.82	36.33	36.03 35.72 35.42 35.12	34.82	36.48	36.32 36.15 35.98 35.81	35.64	36.16	35.86 35.56 35.26	34.95
1'972'200 -	1'976'999	164'350 -	164'749.95	913.06	915.27	37.83	36.34	36.04 35.74 35.43 35.13	34.83	36.49	36.33 36.16 35.99 35.82	35.65	36.18	35.87 35.57 35.27	34.97
1'977'000 -	1'981'799	164'750 -	165'149.95	915.28	917.49	37.83	36.35	36.05 35.75 35.45 35.15	34.84	36.50	36.34 36.17 36.00 35.83	35.66	36.19	35.88 35.58 35.28	34.98
1'981'800 -	1'986'599	165'150 -	165'549.95	917.50	919.71	37.84	36.36	36.06 35.76 35.46 35.16	34.86	36.51	36.35 36.18 36.01 35.84	35.67	36.20	35.90 35.60 35.29	34.99
1'986'600 -	1'991'399	165'550 -	165'949.95	919.72	921.93	37.85	36.37	36.07 35.77 35.47 35.17	34.87	36.52	36.36 36.19 36.02 35.85	35.69	36.21	35.91 35.61 35.31	35.01
1'991'400 -	1'996'199	165'950 -	166'349.95	921.94	924.16	37.85	36.38	36.08 35.78 35.48 35.18	34.89	36.53	36.37 36.20 36.03 35.87	35.70	36.22	35.92 35.62 35.32	35.02
1'996'200 -	2'000'999	166'350 -	166'749.95	924.17	926.38	37.86	36.39	36.09 35.79 35.50 35.20	34.90	36.54	36.38 36.21 36.04 35.88	35.71	36.23	35.93 35.63 35.33	35.03
2'001'000 -	2'010'599	166'750 -	167'549.95	926.39	930.82	37.87	36.41	36.11 35.81 35.52 35.22	34.92	36.56	36.39 36.23 36.06 35.89	35.73	36.24	35.95 35.65 35.35	35.05
2'010'600 -	2'020'199	167'550 -	168'349.95	930.83	935.27	37.88	36.43	36.13 35.84 35.54 35.24	34.95	36.58	36.41 36.25 36.08 35.92	35.75	36.27	35.97 35.67 35.38	35.08
2'020'200 -	2'029'799	168'350 -	169'149.95	935.28	939.71	37.90	36.45	36.15 35.86 35.56 35.27	34.97	36.59	36.43 36.27 36.10 35.94	35.77	36.29	35.99 35.70 35.40	35.11
2'029'800 -	2'039'399	169'150 -	169'949.95	939.72	944.16	37.91	36.47	36.17 35.88 35.59 35.29	35.00	36.61	36.45 36.29 36.12 35.96	35.80	36.31	36.01 35.72 35.43	35.13
2'039'400 -	2'048'999	169'950 -	170'749.95	944.17	948.60	37.92	36.49	36.19 35.90 35.61 35.32	35.03	36.63	36.47 36.31 36.14 35.98	35.82	36.33	36.03 35.74 35.45	35.16
2'049'000 -	2'058'599	170'750 -	171'549.95	948.61	953.05	37.93	36.51	36.22 35.92 35.63 35.34	35.05	36.65	36.49 36.33 36.17 36.00	35.84	36.35	36.06 35.77 35.47	35.18
2'058'600 -	2'068'199	171'550 -	172'349.95	953.06	957.49	37.95	36.53	36.24 35.95 35.66 35.37	35.08	36.67	36.51 36.35 36.19 36.02	35.86	36.37	36.08 35.79 35.50	35.21
2'068'200 -	2'077'799	172'350 -	173'149.95	957.50	961.93	37.96	36.54	36.26 35.97 35.68 35.39	35.10	36.69	36.53 36.37 36.21 36.05	35.89	36.39	36.10 35.81 35.52	35.23
2'077'800 -	2'087'399	173'150 -	173'949.95	961.94	966.38	37.97	36.56	36.28 35.99 35.70 35.42	35.13	36.70	36.55 36.39 36.23 36.07	35.91	36.41	36.12 35.83 35.55	35.26
2'087'400 -	2'096'999	173'950 -	174'749.95	966.39	970.82	37.98	36.58	36.30 36.01 35.73 35.44	35.15	36.72	36.56 36.41 36.25 36.09	35.93	36.42	36.14 35.85 35.57	35.28
2'097'000 -	2'106'599	174'750 -	175'549.95	970.83	975.27	38.00	36.60	36.32 36.03 35.75 35.46	35.18	36.74	36.58 36.42 36.27 36.11	35.95	36.44	36.16 35.88 35.59	35.31
2'106'600 -	2'116'199	175'550 -	176'349.95	975.28	979.71	38.01	36.62	36.34 36.05 35.77 35.49	35.20	36.76	36.60 36.44 36.29 36.13	35.97	36.46	36.18 35.90 35.61	35.33
2'116'200 -	2'125'799	176'350 -	177'149.95	979.72	984.16	38.02	36.64	36.35 36.07 35.79 35.51	35.23	36.77	36.62 36.46 36.31 36.15	35.99	36.48	36.20 35.92 35.64	35.36
2'125'800 -	2'135'399	177'150 -	177'949.95	984.17	988.60	38.03	36.65	36.37 36.09 35.81 35.53	35.25	36.79	36.64 36.48 36.32 36.17	36.01	36.50	36.22 35.94 35.66	35.38
2'135'400 -	2'144'999	177'950 -	178'749.95	988.61	993.05	38.04	36.67	36.39 36.11 35.84 35.56	35.28	36.81	36.65 36.50 36.34 36.19	36.03	36.52	36.24 35.96 35.68	35.40
2'145'000 -	2'154'599	178'750 -	179'549.95	993.06	997.49	38.05	36.69	36.41 36.13 35.86 35.58	35.30	36.82	36.67 36.52 36.36 36.21	36.05	36.54	36.26 35.98 35.70	35.43
2'154'600 -	2'164'199	179'550 -	180'349.95	997.50	1'001.93	38.07	36.71	36.43 36.15 35.88 35.60	35.33	36.84	36.69 36.53 36.38 36.23	36.07	36.56	36.28 36.00 35.73	35.45
2'164'200 -	2'173'799	180'350 -	181'149.95	1'001.94	1'006.38	38.08	36.72	36.45 36.17 35.90 35.62	35.35	36.86	36.71 36.55 36.40 36.25	36.09	36.57	36.30 36.02 35.75	35.47
2'173'800 -	2'183'399	181'150 -	181'949.95	1'006.39	1'010.82	38.09	36.74	36.47 36.19 35.92 35.65	35.37	36.87	36.72 36.57 36.42 36.27	36.11	36.59	36.32 36.04 35.77	35.50
2'183'400 -	2'192'999	181'950 -	182'749.95	1'010.83	1'015.27	38.10	36.76	36.49 36.21 35.94 35.67	35.39	36.89	36.74 36.59 36.44 36.28	36.13	36.61	36.34 36.06 35.79	35.52
2'193'000 -	2'202'599	182'750 -	183'549.95	1'015.28	1'019.71	38.11	36.78	36.50 36.23 35.96 35.69	35.42	36.91	36.76 36.61 36.45 36.30	36.15	36.63	36.36 36.08 35.81	35.54
2'202'600 -	2'212'199	183'550 -	184'349.95	1'019.72	1'024.16	38.12	36.79	36.52 36.25 35.98 35.71	35.44	36.92	36.77 36.62 36.47 36.32	36.17	36.64	36.37 36.10 35.83	35.56
2'212'200 -	2'221'799	184'350 -	185'149.95	1'024.17	1'028.60	38.13	36.81	36.54 36.27 36.00 35.73	35.46	36.94	36.79 36.64 36.49 36.34	36.19	36.66	36.39 36.12 35.85	35.58
2'221'800 -	2'231'399	185'150 -	185'949.95	1'028.61	1'033.05	38.14	36.83	36.56 36.29 36.02 35.75	35.48	36.95	36.81 36.66 36.51 36.36	36.21	36.68	36.41 36.14 35.87	35.61
2'231'400 -	2'240'999	185'950 -	186'749.95	1'033.06	1'037.49	38.15	36.84	36.57 36.31 36.04 35.77	35.51	36.97	36.82 36.67 36.53 36.38	36.23	36.70	36.43 36.16 35.89	35.63
2'241'000 -	2'250'599	186'750 -	187'549.95	1'037.50	1'041.93	38.16	36.86	36.59 36.33 36.06 35.79	35.53	36.98	36.84 36.69 36.54 36.40	36.25	36.71	36.45 36.18 35.91	35.65
2'250'600 -	2'260'199	187'550 -	188'349.95	1'041.94	1'046.38	38.17	36.87	36.61 36.34 36.08 35.81	35.55	37.00	36.85 36.71 36.56 36.41	36.27	36.73	36.46 36.20 35.93	35.67
2'260'200 -	2'269'799	188'350 -	189'149.95	1'046.39	1'050.82	38.18	36.89	36.63 36.36 36.10 35.84	35.57	37.01	36.87 36.72 36.58 36.43	36.28	36.75	36.48 36.22 35.95	35.69
2'269'800 -	2'279'399	189'150 -	189'949.95	1'050.83	1'055.27	38.19	36.91	36.64 36.38 36.12 35.86	35.59	37.03	36.88 36.74 36.59 36.45	36.30	36.76	36.50 36.24 35.97	35.71
2'279'400 -	2'288'999	189'950 -	190'749.95	1'055.28	1'059.71	38.20	36.92	36.66 36.40 36.14 35.88	35.61	37.04	36.90 36.76 36.61 36.47	36.32	36.78	36.52 36.26 35.99	35.73
2'289'000 -	2'298'599	190'750 -	191'549.95	1'059.72	1'064.16	38.21	36.94	36.68 36.42 36.16 35.90	35.64	37.06	36.92 36.77 36.63 36.48	36.34	36.79	36.53 36.27 36.01	35.75
2'298'600 -	2'308'199	191'550 -	192'349.95	1'064.17	1'068.60	38.23	36.95	36.69 36.43 36.17 35.92	35.66	37.07	36.93 36.79 36.64 36.50	36.36	36.81	36.55 36.29 36.03	35.77
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 24

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
2'308'200 -	2'317'799	192'350 -	193'149.95	1'068.61	1'073.05	38.24	36.97	36.71 36.45 36.19 35.93	35.68	37.09	36.95 36.80 36.66 36.52	36.37	36.83	36.57 36.31 36.05	35.79
2'317'800 -	2'327'399	193'150 -	193'949.95	1'073.06	1'077.49	38.24	36.98	36.73 36.47 36.21 35.95	35.70	37.10	36.96 36.82 36.68 36.53	36.39	36.84	36.58 36.33 36.07	35.81
2'327'400 -	2'336'999	193'950 -	194'749.95	1'077.50	1'081.93	38.25	37.00	36.74 36.49 36.23 35.97	35.72	37.12	36.98 36.83 36.69 36.55	36.41	36.86	36.60 36.35 36.09	35.83
2'337'000 -	2'346'599	194'750 -	195'549.95	1'081.94	1'086.38	38.26	37.01	36.76 36.50 36.25 35.99	35.74	37.13	36.99 36.85 36.71 36.57	36.43	36.87	36.62 36.36 36.11	35.85
2'346'600 -	2'356'199	195'550 -	196'349.95	1'086.39	1'090.82	38.27	37.03	36.77 36.52 36.27 36.01	35.76	37.14	37.00 36.86 36.72 36.58	36.44	36.89	36.63 36.38 36.13	35.87
2'356'200 -	2'365'799	196'350 -	197'149.95	1'090.83	1'095.27	38.28	37.04	36.79 36.54 36.28 36.03	35.78	37.16	37.02 36.88 36.74 36.60	36.46	36.90	36.65 36.40 36.14	35.89
2'365'800 -	2'375'399	197'150 -	197'949.95	1'095.28	1'099.71	38.29	37.06	36.80 36.55 36.30 36.05	35.80	37.17	37.03 36.90 36.76 36.62	36.48	36.92	36.67 36.41 36.16	35.91
2'375'400 -	2'384'999	197'950 -	198'749.95	1'099.72	1'104.16	38.30	37.07	36.82 36.57 36.32 36.07	35.82	37.19	37.05 36.91 36.77 36.63	36.49	36.93	36.68 36.43 36.18	35.93
2'385'000 -	2'394'599	198'750 -	199'549.95	1'104.17	1'108.60	38.31	37.08	36.83 36.59 36.34 36.09	35.84	37.20	37.06 36.92 36.79 36.65	36.51	36.95	36.70 36.45 36.20	35.95
2'394'600 -	2'404'199	199'550 -	200'349.95	1'108.61	1'113.05	38.32	37.10	36.85 36.60 36.35 36.10	35.85	37.21	37.08 36.94 36.80 36.66	36.53	36.96	36.71 36.46 36.22	35.97
2'404'200 -	2'413'799	200'350 -	201'149.95	1'113.06	1'117.49	38.33	37.11	36.87 36.62 36.37 36.12	35.87	37.23	37.09 36.95 36.82 36.68	36.54	36.98	36.73 36.48 36.23	35.99
2'413'800 -	2'423'399	201'150 -	201'949.95	1'117.50	1'121.93	38.34	37.13	36.88 36.63 36.39 36.14	35.89	37.24	37.10 36.97 36.83 36.70	36.56	36.99	36.74 36.50 36.25	36.00
2'423'400 -	2'432'999	201'950 -	202'749.95	1'121.94	1'126.38	38.35	37.14	36.89 36.65 36.40 36.16	35.91	37.25	37.12 36.98 36.85 36.71	36.58	37.01	36.76 36.51 36.27	36.02
2'433'000 -	2'442'599	202'750 -	203'549.95	1'126.39	1'130.82	38.36	37.15	36.91 36.66 36.42 36.17	35.93	37.27	37.13 37.00 36.86 36.73	36.59	37.02	36.77 36.53 36.29	36.04
2'442'600 -	2'452'199	203'550 -	204'349.95	1'130.83	1'135.27	38.37	37.17	36.92 36.68 36.44 36.19	35.95	37.28	37.15 37.01 36.88 36.74	36.61	37.03	36.79 36.55 36.30	36.06
2'452'200 -	2'461'799	204'350 -	205'149.95	1'135.28	1'139.71	38.37	37.18	36.94 36.70 36.45 36.21	35.97	37.29	37.16 37.02 36.89 36.76	36.62	37.05	36.81 36.56 36.32	36.08
2'461'800 -	2'471'399	205'150 -	205'949.95	1'139.72	1'144.16	38.38	37.19	36.95 36.71 36.47 36.23	35.98	37.30	37.17 37.04 36.91 36.77	36.64	37.06	36.82 36.58 36.34	36.09
2'471'400 -	2'480'999	205'950 -	206'749.95	1'144.17	1'148.60	38.39	37.21	36.97 36.73 36.48 36.24	36.00	37.32	37.19 37.05 36.92 36.79	36.65	37.08	36.83 36.59 36.35	36.11
2'481'000 -	2'490'599	206'750 -	207'549.95	1'148.61	1'153.05	38.40	37.22	36.98 36.74 36.50 36.26	36.02	37.33	37.20 37.07 36.93 36.80	36.67	37.09	36.85 36.61 36.37	36.13
2'490'600 -	2'500'199	207'550 -	208'349.95	1'153.06	1'157.49	38.41	37.23	37.00 36.76 36.52 36.28	36.04	37.34	37.21 37.08 36.95 36.82	36.68	37.10	36.86 36.62 36.39	36.15
2'500'200 -	2'509'799	208'350 -	209'149.95	1'157.50	1'161.93	38.42	37.25	37.01 36.77 36.53 36.29	36.06	37.36	37.22 37.09 36.96 36.83	36.70	37.12	36.88 36.64 36.40	36.16
2'509'800 -	2'519'399	209'150 -	209'949.95	1'161.94	1'166.38	38.43	37.26	37.02 36.79 36.55 36.31	36.07	37.37	37.24 37.11 36.98 36.84	36.71	37.13	36.89 36.65 36.42	36.18
2'519'400 -	2'528'999	209'950 -	210'749.95	1'166.39	1'170.82	38.43	37.27	37.04 36.80 36.56 36.33	36.09	37.38	37.25 37.12 36.99 36.86	36.73	37.14	36.91 36.67 36.43	36.20
2'529'000 -	2'538'599	210'750 -	211'549.95	1'170.83	1'175.27	38.44	37.29	37.05 36.81 36.58 36.34	36.11	37.39	37.26 37.13 37.00 36.87	36.74	37.16	36.92 36.69 36.45	36.21
2'538'600 -	2'548'199	211'550 -	212'349.95	1'175.28	1'179.71	38.45	37.30	37.06 36.83 36.59 36.36	36.12	37.40	37.27 37.15 37.02 36.89	36.76	37.17	36.93 36.70 36.47	36.23
2'548'200 -	2'557'799	212'350 -	213'149.95	1'179.72	1'184.16	38.46	37.31	37.08 36.84 36.61 36.38	36.14	37.42	37.29 37.16 37.03 36.90	36.77	37.18	36.95 36.71 36.48	36.25
2'557'800 -	2'567'399	213'150 -	213'949.95	1'184.17	1'188.60	38.47	37.32	37.09 36.86 36.62 36.39	36.16	37.43	37.30 37.17 37.04 36.92	36.79	37.20	36.96 36.73 36.50	36.26
2'567'400 -	2'576'999	213'950 -	214'749.95	1'188.61	1'193.05	38.48	37.34	37.10 36.87 36.64 36.41	36.18	37.44	37.31 37.18 37.06 36.93	36.80	37.21	36.98 36.74 36.51	36.28
2'577'000 -	2'586'599	214'750 -	215'549.95	1'193.06	1'197.49	38.48	37.35	37.12 36.88 36.65 36.42	36.19	37.45	37.32 37.20 37.07 36.94	36.82	37.22	36.99 36.76 36.53	36.30
2'586'600 -	2'596'199	215'550 -	216'349.95	1'197.50	1'201.93	38.49	37.36	37.13 36.90 36.67 36.44	36.21	37.46	37.34 37.21 37.08 36.96	36.83	37.23	37.00 36.77 36.54	36.31
2'596'200 -	2'605'799	216'350 -	217'149.95	1'201.94	1'206.38	38.50	37.37	37.14 36.91 36.68 36.45	36.22	37.47	37.35 37.22 37.10 36.97	36.84	37.25	37.02 36.79 36.56	36.33
2'605'800 -	2'615'399	217'150 -	217'949.95	1'206.39	1'210.82	38.51	37.38	37.15 36.93 36.70 36.47	36.24	37.49	37.36 37.23 37.11 36.98	36.86	37.26	37.03 36.80 36.57	36.34
2'615'400 -	2'624'999	217'950 -	218'749.95	1'210.83	1'215.27	38.51	37.40	37.17 36.94 36.71 36.48	36.26	37.50	37.37 37.25 37.12 37.00	36.87	37.27	37.04 36.81 36.59	36.36
2'625'000 -	2'634'599	218'750 -	219'549.95	1'215.28	1'219.71	38.52	37.41	37.18 36.95 36.73 36.50	36.27	37.51	37.38 37.26 37.13 37.01	36.88	37.28	37.06 36.83 36.60	36.37
2'634'600 -	2'644'199	219'550 -	220'349.95	1'219.72	1'224.16	38.53	37.42	37.19 36.97 36.74 36.51	36.29	37.52	37.40 37.27 37.15 37.02	36.90	37.30	37.07 36.84 36.62	36.39
2'644'200 -	2'653'799	220'350 -	221'149.95	1'224.17	1'228.60	38.54	37.43	37.21 36.98 36.75 36.53	36.30	37.53	37.41 37.28 37.16 37.04	36.91	37.31	37.08 36.86 36.63	36.41
2'653'800 -	2'663'399	221'150 -	221'949.95	1'228.61	1'233.05	38.54	37.44	37.22 36.99 36.77 36.54	36.32	37.54	37.42 37.30 37.17 37.05	36.93	37.32	37.09 36.87 36.65	36.42
2'663'400 -	2'672'999	221'950 -	222'749.95	1'233.06	1'237.49	38.55	37.45	37.23 37.01 36.78 36.56	36.33	37.55	37.43 37.31 37.18 37.06	36.94	37.33	37.11 36.88 36.66	36.44
2'673'000 -	2'682'599	222'750 -	223'549.95	1'237.50	1'241.93	38.56	37.46	37.24 37.02 36.80 36.57	36.35	37.56	37.44 37.32 37.20 37.07	36.95	37.34	37.12 36.90 36.67	36.45
2'682'600 -	2'692'199	223'550 -	224'349.95	1'241.94	1'246.38	38.57	37.48	37.25 37.03 36.81 36.59	36.37	37.57	37.45 37.33 37.21 37.09	36.96	37.35	37.13 36.91 36.69	36.47
2'692'200 -	2'701'799	224'350 -	225'149.95	1'246.39	1'250.82	38.57	37.49	37.27 37.04 36.82 36.60	36.38	37.58	37.46 37.34 37.22 37.10	36.98	37.37	37.14 36.92 36.70	36.48
2'701'800 -	2'711'399	225'150 -	225'949.95	1'250.83	1'255.27	38.58	37.50	37.28 37.06 36.84 36.62	36.40	37.60	37.47 37.35 37.23 37.11	36.99	37.38	37.16 36.94 36.72	36.50
2'711'400 -	2'720'999	225'950 -	226'749.95	1'255.28	1'259.71	38.59	37.51	37.29 37.07 36.85 36.63	36.41	37.61	37.49 37.37 37.24 37.12	37.00	37.39	37.17 36.95 36.73	36.51
2'721'000 -	2'730'599	226'750 -	227'549.95	1'259.72	1'264.16	38.60	37.52	37.30 37.08 36.86 36.64	36.43	37.62	37.50 37.38 37.26 37.14	37.02	37.40	37.18 36.96 36.74	36.52
2'730'600 -	2'740'199	227'550 -	228'349.95	1'264.17	1'268.60	38.60	37.53	37.31 37.10 36.88 36.66	36.44	37.63	37.51 37.39 37.27 37.15	37.03	37.41	37.19 36.98 36.76	36.54
2'740'200 -	2'749'799	228'350 -	229'149.95	1'268.61	1'273.05	38.61	37.54	37.32 37.11 36.89 36.67	36.45	37.64	37.52 37.40 37.28 37.16	37.04	37.42	37.21 36.99 36.77	36.55
2'749'800 -	2'759'399	229'150 -	229'949.95	1'273.06	1'277.49	38.62	37.55	37.34 37.12 36.90 36.69	36.47	37.65	37.53 37.41 37.29 37.17	37.05	37.43	37.22 37.00 36.78	36.57
2'759'400 -	2'768'999	229'950 -	230'749.95	1'277.50	1'281.93	38.62	37.56	37.35 37.13 36.92 36.70	36.48	37.66	37.54 37.42 37.30 37.18	37.07	37.45	37.23 37.01 36.80	36.58
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 25

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
2'769'000 -	2'778'599	230'750 -	231'549.95	1'281.94	1'286.38	38.63	37.57	37.36 37.14 36.93 36.71	36.50	37.67	37.55 37.43 37.31 37.20	37.08	37.46	37.24 37.03 36.81	36.60
2'778'600 -	2'788'199	231'550 -	232'349.95	1'286.39	1'290.82	38.64	37.58	37.37 37.16 36.94 36.73	36.51	37.68	37.56 37.44 37.33 37.21	37.09	37.47	37.25 37.04 36.82	36.61
2'788'200 -	2'797'799	232'350 -	233'149.95	1'290.83	1'295.27	38.64	37.60	37.38 37.17 36.95 36.74	36.53	37.69	37.57 37.45 37.34 37.22	37.10	37.48	37.26 37.05 36.84	36.62
2'797'800 -	2'807'399	233'150 -	233'949.95	1'295.28	1'299.71	38.65	37.61	37.39 37.18 36.97 36.75	36.54	37.70	37.58 37.46 37.35 37.23	37.11	37.49	37.28 37.06 36.85	36.64
2'807'400 -	2'816'999	233'950 -	234'749.95	1'299.72	1'304.16	38.66	37.62	37.40 37.19 36.98 36.77	36.55	37.71	37.59 37.48 37.36 37.24	37.13	37.50	37.29 37.07 36.86	36.65
2'817'000 -	2'826'599	234'750 -	235'549.95	1'304.17	1'308.60	38.66	37.63	37.41 37.20 36.99 36.78	36.57	37.72	37.60 37.49 37.37 37.25	37.14	37.51	37.30 37.09 36.88	36.66
2'826'600 -	2'836'199	235'550 -	236'349.95	1'308.61	1'313.05	38.67	37.64	37.43 37.21 37.00 36.79	36.58	37.73	37.61 37.50 37.38 37.27	37.15	37.52	37.31 37.10 36.89	36.68
2'836'200 -	2'845'799	236'350 -	237'149.95	1'313.06	1'317.49	38.68	37.65	37.44 37.23 37.02 36.81	36.60	37.74	37.62 37.51 37.39 37.28	37.16	37.53	37.32 37.11 36.90	36.69
2'845'800 -	2'855'399	237'150 -	237'949.95	1'317.50	1'321.93	38.68	37.66	37.45 37.24 37.03 36.82	36.61	37.75	37.63 37.52 37.40 37.29	37.17	37.54	37.33 37.12 36.91	36.70
2'855'400 -	2'864'999	237'950 -	238'749.95	1'321.94	1'326.38	38.69	37.67	37.46 37.25 37.04 36.83	36.62	37.76	37.64 37.53 37.41 37.30	37.18	37.55	37.34 37.13 36.93	36.72
2'865'000 -	2'874'599	238'750 -	239'549.95	1'326.39	1'330.82	38.70	37.68	37.47 37.26 37.05 36.84	36.64	37.77	37.65 37.54 37.42 37.31	37.20	37.56	37.35 37.15 36.94	36.73
2'874'600 -	2'884'199	239'550 -	240'349.95	1'330.83	1'335.27	38.70	37.69	37.48 37.27 37.06 36.86	36.65	37.77	37.66 37.55 37.43 37.32	37.21	37.57	37.36 37.16 36.95	36.74
2'884'200 -	2'893'799	240'350 -	241'149.95	1'335.28	1'339.71	38.71	37.70	37.49 37.28 37.08 36.87	36.66	37.78	37.67 37.56 37.45 37.33	37.22	37.58	37.38 37.17 36.96	36.76
2'893'800 -	2'903'399	241'150 -	241'949.95	1'339.72	1'344.16	38.72	37.71	37.50 37.29 37.09 36.88	36.68	37.79	37.68 37.57 37.46 37.34	37.23	37.59	37.39 37.18 36.97	36.77
2'903'400 -	2'912'999	241'950 -	242'749.95	1'344.17	1'348.60	38.72	37.71	37.51 37.30 37.10 36.89	36.69	37.80	37.69 37.58 37.47 37.35	37.24	37.60	37.40 37.19 36.99	36.78
2'913'000 -	2'922'599	242'750 -	243'549.95	1'348.61	1'353.05	38.73	37.72	37.52 37.32 37.11 36.91	36.70	37.81	37.70 37.59 37.48 37.36	37.25	37.61	37.41 37.20 37.00	36.79
2'922'600 -	2'932'199	243'550 -	244'349.95	1'353.06	1'357.49	38.74	37.73	37.53 37.33 37.12 36.92	36.71	37.82	37.71 37.60 37.49 37.37	37.26	37.62	37.42 37.21 37.01	36.81
2'932'200 -	2'941'799	244'350 -	245'149.95	1'357.50	1'361.93	38.74	37.74	37.54 37.34 37.13 36.93	36.73	37.83	37.72 37.61 37.50 37.39	37.27	37.63	37.43 37.23 37.02	36.82
2'941'800 -	2'951'399	245'150 -	245'949.95	1'361.94	1'366.38	38.75	37.75	37.55 37.35 37.14 36.94	36.74	37.84	37.73 37.62 37.51 37.40	37.29	37.64	37.44 37.24 37.03	36.83
2'951'400 -	2'960'999	245'950 -	246'749.95	1'366.39	1'370.82	38.75	37.76	37.56 37.36 37.16 36.95	36.75	37.85	37.74 37.63 37.52 37.41	37.30	37.65	37.45 37.25 37.05	36.84
2'961'000 -	2'970'599	246'750 -	247'549.95	1'370.83	1'375.27	38.76	37.77	37.57 37.37 37.17 36.97	36.76	37.86	37.75 37.64 37.53 37.42	37.31	37.66	37.46 37.26 37.06	36.86
2'970'600 -	2'980'199	247'550 -	248'349.95	1'375.28	1'379.71	38.77	37.78	37.58 37.38 37.18 36.98	36.78	37.87	37.76 37.65 37.54 37.43	37.32	37.67	37.47 37.27 37.07	36.87
2'980'200 -	2'989'799	248'350 -	249'149.95	1'379.72	1'384.16	38.77	37.79	37.59 37.39 37.19 36.99	36.79	37.87	37.77 37.66 37.55 37.44	37.33	37.68	37.48 37.28 37.08	36.88
2'989'800 -	2'999'399	249'150 -	249'949.95	1'384.17	1'388.60	38.78	37.80	37.60 37.40 37.20 37.00	36.80	37.88	37.77 37.67 37.56 37.45	37.34	37.69	37.49 37.29 37.09	36.89
2'999'400 -	3'008'999	249'950 -	250'749.95	1'388.61	1'393.05	38.78	37.81	37.61 37.41 37.21 37.01	36.81	37.89	37.78 37.67 37.57 37.46	37.35	37.70	37.50 37.30 37.10	36.90
3'009'000 -	3'028'199	250'750 -	252'349.95	1'393.06	1'401.93	38.79	37.82	37.62 37.43 37.23 37.03	36.83	37.90	37.80 37.69 37.58 37.47	37.36	37.71	37.52 37.32 37.12	36.92
3'028'200 -	3'047'399	252'350 -	253'949.95	1'401.94	1'410.82	38.80	37.84	37.64 37.45 37.25 37.05	36.86	37.92	37.81 37.71 37.60 37.49	37.38	37.73	37.53 37.34 37.14	36.94
3'047'400 -	3'066'599	253'950 -	255'549.95	1'410.83	1'419.71	38.82	37.86	37.66 37.47 37.27 37.08	36.88	37.94	37.83 37.73 37.62 37.51	37.41	37.75	37.55 37.36 37.16	36.97
3'066'600 -	3'085'799	255'550 -	257'149.95	1'419.72	1'428.60	38.83	37.87	37.68 37.49 37.29 37.10	36.90	37.95	37.85 37.74 37.64 37.53	37.43	37.77	37.57 37.38 37.19	36.99
3'085'800 -	3'104'999	257'150 -	258'749.95	1'428.61	1'437.49	38.84	37.89	37.70 37.51 37.31 37.12	36.93	37.97	37.87 37.76 37.66 37.55	37.45	37.78	37.59 37.40 37.21	37.01
3'105'000 -	3'124'199	258'750 -	260'349.95	1'437.50	1'446.38	38.85	37.91	37.72 37.52 37.33 37.14	36.95	37.99	37.88 37.78 37.67 37.57	37.46	37.80	37.61 37.42 37.23	37.04
3'124'200 -	3'143'399	260'350 -	261'949.95	1'446.39	1'455.27	38.86	37.92	37.73 37.54 37.35 37.16	36.97	38.00	37.90 37.80 37.69 37.59	37.48	37.82	37.63 37.44 37.25	37.06
3'143'400 -	3'162'599	261'950 -	263'549.95	1'455.28	1'464.16	38.87	37.94	37.75 37.56 37.37 37.18	36.99	38.02	37.92 37.81 37.71 37.61	37.50	37.84	37.65 37.46 37.27	37.08
3'162'600 -	3'181'799	263'550 -	265'149.95	1'464.17	1'473.05	38.88	37.96	37.77 37.58 37.39 37.20	37.02	38.03	37.93 37.83 37.73 37.62	37.52	37.85	37.67 37.48 37.29	37.10
3'181'800 -	3'200'999	265'150 -	266'749.95	1'473.06	1'481.93	38.89	37.97	37.79 37.60 37.41 37.22	37.04	38.05	37.95 37.85 37.74 37.64	37.54	37.87	37.68 37.50 37.31	37.12
3'201'000 -	3'220'199	266'750 -	268'349.95	1'481.94	1'490.82	38.90	37.99	37.80 37.62 37.43 37.24	37.06	38.06	37.96 37.86 37.76 37.66	37.56	37.89	37.70 37.51 37.33	37.14
3'220'200 -	3'239'399	268'350 -	269'949.95	1'490.83	1'499.71	38.91	38.00	37.82 37.63 37.45 37.26	37.08	38.08	37.98 37.88 37.78 37.68	37.58	37.90	37.72 37.53 37.35	37.16
3'239'400 -	3'258'599	269'950 -	271'549.95	1'499.72	1'508.60	38.92	38.02	37.84 37.65 37.47 37.28	37.10	38.09	37.99 37.90 37.80 37.70	37.59	37.92	37.74 37.55 37.37	37.18
3'258'600 -	3'277'799	271'550 -	273'149.95	1'508.61	1'517.49	38.93	38.03	37.85 37.67 37.49 37.30	37.12	38.11	38.01 37.91 37.81 37.71	37.61	37.93	37.75 37.57 37.39	37.20
3'277'800 -	3'296'999	273'150 -	274'749.95	1'517.50	1'526.38	38.94	38.05	37.87 37.69 37.51 37.32	37.14	38.12	38.03 37.93 37.83 37.73	37.63	37.95	37.77 37.59 37.41	37.22
3'297'000 -	3'316'199	274'750 -	276'349.95	1'526.39	1'535.27	38.95	38.06	37.88 37.70 37.52 37.34	37.16	38.14	38.04 37.94 37.84 37.75	37.65	37.97	37.79 37.60 37.42	37.24
3'316'200 -	3'335'399	276'350 -	277'949.95	1'535.28	1'544.16	38.96	38.08	37.90 37.72 37.54 37.36	37.18	38.15	38.06 37.96 37.86 37.76	37.66	37.98	37.80 37.62 37.44	37.26
3'335'400 -	3'354'599	277'950 -	279'549.95	1'544.17	1'553.05	38.97	38.09	37.92 37.74 37.56 37.38	37.20	38.17	38.07 37.97 37.88 37.78	37.68	38.00	37.82 37.64 37.46	37.28
3'354'600 -	3'373'799	279'550 -	281'149.95	1'553.06	1'561.93	38.98	38.11	37.93 37.75 37.58 37.40	37.22	38.18	38.08 37.99 37.89 37.79	37.70	38.01	37.83 37.66 37.48	37.30
3'373'800 -	3'392'999	281'150 -	282'749.95	1'561.94	1'570.82	38.99	38.12	37.95 37.77 37.59 37.42	37.24	38.19	38.10 38.00 37.91 37.81	37.71	38.03	37.85 37.67 37.50	37.32
3'393'000 -	3'412'199	282'750 -	284'349.95	1'570.83	1'579.71	39.00	38.14	37.96 37.79 37.61 37.44	37.26	38.21	38.11 38.02 37.92 37.83	37.73	38.04	37.87 37.69 37.51	37.34
3'412'200 -	3'431'399	284'350 -	285'949.95	1'579.72	1'588.60	39.01	38.15	37.98 37.80 37.63 37.45	37.28	38.22	38.13 38.03 37.94 37.84	37.75	38.06	37.88 37.71 37.53	37.36
3'431'400 -	3'450'599	285'950 -	287'549.95	1'588.61	1'597.49	39.02	38.16	37.99 37.82 37.64 37.47	37.30	38.23	38.14 38.05 37.95 37.86	37.76	38.07	37.90 37.72 37.55	37.38
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 26

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
3'450'600 -	3'469'799	287'550 -	289'149.95	1'597.50	1'606.38	39.03	38.18	38.01 37.83 37.66 37.49	37.32	38.25	38.15 38.06 37.97 37.87	37.78	38.08	37.91 37.74 37.57	37.39
3'469'800 -	3'488'999	289'150 -	290'749.95	1'606.39	1'615.27	39.03	38.19	38.02 37.85 37.68 37.51	37.33	38.26	38.17 38.07 37.98 37.89	37.79	38.10	37.93 37.75 37.58	37.41
3'489'000 -	3'508'199	290'750 -	292'349.95	1'615.28	1'624.16	39.04	38.21	38.03 37.86 37.69 37.52	37.35	38.27	38.18 38.09 38.00 37.90	37.81	38.11	37.94 37.77 37.60	37.43
3'508'200 -	3'527'399	292'350 -	293'949.95	1'624.17	1'633.05	39.05	38.22	38.05 37.88 37.71 37.54	37.37	38.29	38.19 38.10 38.01 37.92	37.83	38.13	37.96 37.79 37.62	37.45
3'527'400 -	3'546'599	293'950 -	295'549.95	1'633.06	1'641.93	39.06	38.23	38.06 37.89 37.73 37.56	37.39	38.30	38.21 38.12 38.02 37.93	37.84	38.14	37.97 37.80 37.63	37.46
3'546'600 -	3'565'799	295'550 -	297'149.95	1'641.94	1'650.82	39.07	38.24	38.08 37.91 37.74 37.57	37.40	38.31	38.22 38.13 38.04 37.95	37.86	38.15	37.98 37.82 37.65	37.48
3'565'800 -	3'584'999	297'150 -	298'749.95	1'650.83	1'659.71	39.08	38.26	38.09 37.92 37.76 37.59	37.42	38.32	38.23 38.14 38.05 37.96	37.87	38.17	38.00 37.83 37.66	37.50
3'585'000 -	3'604'199	298'750 -	300'349.95	1'659.72	1'668.60	39.09	38.27	38.10 37.94 37.77 37.61	37.44	38.34	38.25 38.16 38.07 37.98	37.89	38.18	38.01 37.85 37.68	37.51
3'604'200 -	3'623'399	300'350 -	301'949.95	1'668.61	1'677.49	39.09	38.28	38.12 37.95 37.79 37.62	37.46	38.35	38.26 38.17 38.08 37.99	37.90	38.19	38.03 37.86 37.70	37.53
3'623'400 -	3'642'599	301'950 -	303'549.95	1'677.50	1'686.38	39.10	38.29	38.13 37.97 37.80 37.64	37.47	38.36	38.27 38.18 38.09 38.00	37.91	38.20	38.04 37.88 37.71	37.55
3'642'600 -	3'661'799	303'550 -	305'149.95	1'686.39	1'695.27	39.11	38.31	38.14 37.98 37.82 37.65	37.49	38.37	38.28 38.19 38.11 38.02	37.93	38.22	38.05 37.89 37.73	37.56
3'661'800 -	3'680'999	305'150 -	306'749.95	1'695.28	1'704.16	39.12	38.32	38.16 37.99 37.83 37.67	37.51	38.38	38.29 38.21 38.12 38.03	37.94	38.23	38.07 37.90 37.74	37.58
3'681'000 -	3'700'199	306'750 -	308'349.95	1'704.17	1'713.05	39.13	38.33	38.17 38.01 37.85 37.68	37.52	38.39	38.31 38.22 38.13 38.04	37.96	38.24	38.08 37.92 37.76	37.60
3'700'200 -	3'719'399	308'350 -	309'949.95	1'713.06	1'721.93	39.13	38.34	38.18 38.02 37.86 37.70	37.54	38.41	38.32 38.23 38.14 38.06	37.97	38.25	38.09 37.93 37.77	37.61
3'719'400 -	3'738'599	309'950 -	311'549.95	1'721.94	1'730.82	39.14	38.35	38.19 38.03 37.87 37.71	37.55	38.42	38.33 38.24 38.16 38.07	37.98	38.27	38.11 37.95 37.79	37.63
3'738'600 -	3'757'799	311'550 -	313'149.95	1'730.83	1'739.71	39.15	38.37	38.21 38.05 37.89 37.73	37.57	38.43	38.34 38.26 38.17 38.08	38.00	38.28	38.12 37.96 37.80	37.64
3'757'800 -	3'776'999	313'150 -	314'749.95	1'739.72	1'748.60	39.16	38.38	38.22 38.06 37.90 37.74	37.59	38.44	38.35 38.27 38.18 38.10	38.01	38.29	38.13 37.97 37.82	37.66
3'777'000 -	3'796'199	314'750 -	316'349.95	1'748.61	1'757.49	39.16	38.39	38.23 38.07 37.92 37.76	37.60	38.45	38.36 38.28 38.19 38.11	38.02	38.30	38.14 37.99 37.83	37.67
3'796'200 -	3'815'399	316'350 -	317'949.95	1'757.50	1'766.38	39.17	38.40	38.24 38.09 37.93 37.77	37.62	38.46	38.38 38.29 38.21 38.12	38.04	38.31	38.16 38.00 37.84	37.69
3'815'400 -	3'834'599	317'950 -	319'549.95	1'766.39	1'775.27	39.18	38.41	38.26 38.10 37.94 37.79	37.63	38.47	38.39 38.30 38.22 38.13	38.05	38.33	38.17 38.01 37.86	37.70
3'834'600 -	3'853'799	319'550 -	321'149.95	1'775.28	1'784.16	39.18	38.42	38.27 38.11 37.96 37.80	37.65	38.48	38.40 38.31 38.23 38.15	38.06	38.34	38.18 38.03 37.87	37.72
3'853'800 -	3'872'999	321'150 -	322'749.95	1'784.17	1'793.05	39.19	38.43	38.28 38.12 37.97 37.82	37.66	38.49	38.41 38.33 38.24 38.16	38.08	38.35	38.19 38.04 37.88	37.73
3'873'000 -	3'892'199	322'750 -	324'349.95	1'793.06	1'801.93	39.20	38.44	38.29 38.14 37.98 37.83	37.68	38.50	38.42 38.34 38.25 38.17	38.09	38.36	38.21 38.05 37.90	37.74
3'892'200 -	3'911'399	324'350 -	325'949.95	1'801.94	1'810.82	39.21	38.45	38.30 38.15 38.00 37.84	37.69	38.51	38.43 38.35 38.27 38.18	38.10	38.37	38.22 38.06 37.91	37.76
3'911'400 -	3'930'599	325'950 -	327'549.95	1'810.83	1'819.71	39.21	38.47	38.31 38.16 38.01 37.86	37.70	38.52	38.44 38.36 38.28 38.19	38.11	38.38	38.23 38.08 37.93	37.77
3'930'600 -	3'949'799	327'550 -	329'149.95	1'819.72	1'828.60	39.22	38.48	38.32 38.17 38.02 37.87	37.72	38.53	38.45 38.37 38.29 38.21	38.12	38.39	38.24 38.09 37.94	37.79
3'949'800 -	3'968'999	329'150 -	330'749.95	1'828.61	1'837.49	39.23	38.49	38.34 38.18 38.03 37.88	37.73	38.54	38.46 38.38 38.30 38.22	38.14	38.40	38.25 38.10 37.95	37.80
3'969'000 -	3'988'199	330'750 -	332'349.95	1'837.50	1'846.38	39.23	38.50	38.35 38.20 38.05 37.90	37.75	38.55	38.47 38.39 38.31 38.23	38.15	38.41	38.26 38.11 37.96	37.81
3'988'200 -	4'007'399	332'350 -	333'949.95	1'846.39	1'855.27	39.24	38.51	38.36 38.21 38.06 37.91	37.76	38.56	38.48 38.40 38.32 38.24	38.16	38.42	38.28 38.13 37.98	37.83
4'007'400 -	4'026'599	333'950 -	335'549.95	1'855.28	1'864.16	39.25	38.52	38.37 38.22 38.07 37.92	37.77	38.57	38.49 38.41 38.33 38.25	38.17	38.44	38.29 38.14 37.99	37.84
4'026'600 -	4'045'799	335'550 -	337'149.95	1'864.17	1'873.05	39.25	38.53	38.38 38.23 38.08 37.94	37.79	38.58	38.50 38.42 38.34 38.26	38.18	38.45	38.30 38.15 38.00	37.85
4'045'800 -	4'064'999	337'150 -	338'749.95	1'873.06	1'881.93	39.26	38.54	38.39 38.24 38.10 37.95	37.80	38.59	38.51 38.43 38.35 38.27	38.20	38.46	38.31 38.16 38.01	37.87
4'065'000 -	4'084'199	338'750 -	340'349.95	1'881.94	1'890.82	39.27	38.55	38.40 38.25 38.11 37.96	37.81	38.60	38.52 38.44 38.37 38.29	38.21	38.47	38.32 38.17 38.03	37.88
4'084'200 -	4'103'399	340'350 -	341'949.95	1'890.83	1'899.71	39.27	38.56	38.41 38.26 38.12 37.97	37.83	38.61	38.53 38.45 38.38 38.30	38.22	38.48	38.33 38.18 38.04	37.89
4'103'400 -	4'122'599	341'950 -	343'549.95	1'899.72	1'908.60	39.28	38.57	38.42 38.28 38.13 37.99	37.84	38.62	38.54 38.46 38.39 38.31	38.23	38.49	38.34 38.20 38.05	37.91
4'122'600 -	4'141'799	343'550 -	345'149.95	1'908.61	1'917.49	39.29	38.58	38.43 38.29 38.14 38.00	37.85	38.63	38.55 38.47 38.40 38.32	38.24	38.50	38.35 38.21 38.06	37.92
4'141'800 -	4'160'999	345'150 -	346'749.95	1'917.50	1'926.38	39.29	38.59	38.44 38.30 38.15 38.01	37.87	38.64	38.56 38.48 38.41 38.33	38.25	38.51	38.36 38.22 38.07	37.93
4'161'000 -	4'180'199	346'750 -	348'349.95	1'926.39	1'935.27	39.30	38.59	38.45 38.31 38.16 38.02	37.88	38.65	38.57 38.49 38.42 38.34	38.26	38.52	38.37 38.23 38.09	37.94
4'180'200 -	4'199'399	348'350 -	349'949.95	1'935.28	1'944.16	39.30	38.60	38.46 38.32 38.18 38.03	37.89	38.66	38.58 38.50 38.43 38.35	38.27	38.53	38.38 38.24 38.10	37.96
4'199'400 -	4'218'599	349'950 -	351'549.95	1'944.17	1'953.05	39.31	38.61	38.47 38.33 38.19 38.05	37.90	38.67	38.59 38.51 38.44 38.36	38.28	38.54	38.39 38.25 38.11	37.97
4'218'600 -	4'237'799	351'550 -	353'149.95	1'953.06	1'961.93	39.32	38.62	38.48 38.34 38.20 38.06	37.92	38.67	38.60 38.52 38.45 38.37	38.29	38.54	38.40 38.26 38.12	37.98
4'237'800 -	4'256'999	353'150 -	354'749.95	1'961.94	1'970.82	39.32	38.63	38.49 38.35 38.21 38.07	37.93	38.68	38.61 38.53 38.46 38.38	38.30	38.55	38.41 38.27 38.13	37.99
4'257'000 -	4'276'199	354'750 -	356'349.95	1'970.83	1'979.71	39.33	38.64	38.50 38.36 38.22 38.08	37.94	38.69	38.62 38.54 38.47 38.39	38.32	38.56	38.42 38.28 38.14	38.00
4'276'200 -	4'295'399	356'350 -	357'949.95	1'979.72	1'988.60	39.33	38.65	38.51 38.37 38.23 38.09	37.95	38.70	38.63 38.55 38.48 38.40	38.33	38.57	38.43 38.29 38.15	38.02
4'295'400 -	4'314'599	357'950 -	359'549.95	1'988.61	1'997.49	39.34	38.66	38.52 38.38 38.24 38.10	37.96	38.71	38.63 38.56 38.49 38.41	38.34	38.58	38.44 38.30 38.17	38.03
4'314'600 -	4'333'799	359'550 -	361'149.95	1'997.50	2'006.38	39.34	38.67	38.53 38.39 38.25 38.11	37.98	38.72	38.64 38.57 38.49 38.42	38.35	38.59	38.45 38.31 38.18	38.04
4'333'800 -	4'352'999	361'150 -	362'749.95	2'006.39	2'015.27	39.35	38.67	38.54 38.40 38.26 38.13	37.99	38.73	38.65 38.58 38.50 38.43	38.36	38.60	38.46 38.32 38.19	38.05
4'353'000 -	4'372'199	362'750 -	364'349.95	2'015.28	2'024.16	39.36	38.68	38.55 38.41 38.27 38.14	38.00	38.73	38.66 38.59 38.51 38.44	38.37	38.61	38.47 38.33 38.20	38.06
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 27

	TRANCHES BAREMES IMPOTS A		LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
						A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois		A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.		fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
4'372'200 -	4'410'599	364'350 -	367'549.95	2'024.17	2'041.93	39.36	38.70	38.56 38.42 38.29 38.15	38.02	38.75	38.67 38.60 38.53 38.45	38.38	38.62	38.49 38.35 38.21	38.08
4'410'600 -	4'448'999	367'550 -	370'749.95	2'041.94	2'059.71	39.37	38.71	38.58 38.44 38.31 38.17	38.04	38.76	38.69 38.62 38.55 38.47	38.40	38.64	38.50 38.37 38.23	38.10
4'449'000 -	4'487'399	370'750 -	373'949.95	2'059.72	2'077.49	39.39	38.73	38.60 38.46 38.33 38.19	38.06	38.78	38.71 38.63 38.56 38.49	38.42	38.66	38.52 38.39 38.26	38.12
4'487'400 -	4'525'799	373'950 -	377'149.95	2'077.50	2'095.27	39.40	38.75	38.61 38.48 38.35 38.22	38.08	38.79	38.72 38.65 38.58 38.51	38.44	38.67	38.54 38.41 38.28	38.14
4'525'800 -	4'564'199	377'150 -	380'349.95	2'095.28	2'113.05	39.41	38.76	38.63 38.50 38.37 38.24	38.10	38.81	38.74 38.67 38.60 38.53	38.46	38.69	38.56 38.43 38.30	38.16
4'564'200 -	4'602'599	380'350 -	383'549.95	2'113.06	2'130.82	39.42	38.78	38.65 38.52 38.39 38.26	38.13	38.82	38.75 38.68 38.61 38.54	38.47	38.71	38.58 38.44 38.31	38.18
4'602'600 -	4'640'999	383'550 -	386'749.95	2'130.83	2'148.60	39.43	38.79	38.66 38.53 38.40 38.28	38.15	38.84	38.77 38.70 38.63 38.56	38.49	38.72	38.59 38.46 38.33	38.20
4'641'000 -	4'679'399	386'750 -	389'949.95	2'148.61	2'166.38	39.44	38.81	38.68 38.55 38.42 38.29	38.17	38.85	38.78 38.72 38.65 38.58	38.51	38.74	38.61 38.48 38.35	38.22
4'679'400 -	4'717'799	389'950 -	393'149.95	2'166.39	2'184.16	39.45	38.82	38.70 38.57 38.44 38.31	38.19	38.87	38.80 38.73 38.66 38.60	38.53	38.75	38.63 38.50 38.37	38.24
4'717'800 -	4'756'199	393'150 -	396'349.95	2'184.17	2'201.93	39.46	38.84	38.71 38.58 38.46 38.33	38.21	38.88	38.81 38.75 38.68 38.61	38.54	38.77	38.64 38.52 38.39	38.26
4'756'200 -	4'794'599	396'350 -	399'549.95	2'201.94	2'219.71	39.47	38.85	38.73 38.60 38.48 38.35	38.23	38.90	38.83 38.76 38.69 38.63	38.56	38.78	38.66 38.53 38.41	38.28
4'794'600 -	4'832'999	399'550 -	402'749.95	2'219.72	2'237.49	39.47	38.86	38.74 38.62 38.49 38.37	38.24	38.91	38.84 38.78 38.71 38.64	38.58	38.80	38.67 38.55 38.42	38.30
4'833'000 -	4'871'399	402'750 -	405'949.95	2'237.50	2'255.27	39.48	38.88	38.76 38.63 38.51 38.39	38.26	38.92	38.86 38.79 38.73 38.66	38.59	38.81	38.69 38.57 38.44	38.32
4'871'400 -	4'909'799	405'950 -	409'149.95	2'255.28	2'273.05	39.49	38.89	38.77 38.65 38.53 38.40	38.28	38.94	38.87 38.81 38.74 38.67	38.61	38.83	38.70 38.58 38.46	38.34
4'909'800 -	4'948'199	409'150 -	412'349.95	2'273.06	2'290.82	39.50	38.91	38.78 38.66 38.54 38.42	38.30	38.95	38.88 38.82 38.75 38.69	38.62	38.84	38.72 38.60 38.48	38.36
4'948'200 -	4'986'599	412'350 -	415'549.95	2'290.83	2'308.60	39.51	38.92	38.80 38.68 38.56 38.44	38.32	38.96	38.90 38.83 38.77 38.70	38.64	38.85	38.73 38.61 38.49	38.37
4'986'600 -	5'024'999	415'550 -	418'749.95	2'308.61	2'326.38	39.52	38.93	38.81 38.69 38.57 38.46	38.34	38.97	38.91 38.85 38.78 38.72	38.66	38.87	38.75 38.63 38.51	38.39
5'025'000 -	5'063'399	418'750 -	421'949.95	2'326.39	2'344.16	39.53	38.95	38.83 38.71 38.59 38.47	38.35	38.99	38.92 38.86 38.80 38.73	38.67	38.88	38.76 38.64 38.53	38.41
5'063'400 -	5'101'799	421'950 -	425'149.95	2'344.17	2'361.93	39.53	38.96	38.84 38.72 38.61 38.49	38.37	39.00	38.94 38.87 38.81 38.75	38.68	38.89	38.78 38.66 38.54	38.42
5'101'800 -	5'140'199	425'150 -	428'349.95	2'361.94	2'379.71	39.54	38.97	38.85 38.74 38.62 38.50	38.39	39.01	38.95 38.89 38.82 38.76	38.70	38.91	38.79 38.67 38.56	38.44
5'140'200 -	5'178'599	428'350 -	431'549.95	2'379.72	2'397.49	39.55	38.98	38.87 38.75 38.64 38.52	38.40	39.02	38.96 38.90 38.84 38.78	38.71	38.92	38.80 38.69 38.57	38.46
5'178'600 -	5'216'999	431'550 -	434'749.95	2'397.50	2'415.27	39.56	38.99	38.88 38.77 38.65 38.54	38.42	39.04	38.97 38.91 38.85 38.79	38.73	38.93	38.82 38.70 38.59	38.47
5'217'000 -	5'255'399	434'750 -	437'949.95	2'415.28	2'433.05	39.57	39.01	38.89 38.78 38.66 38.55	38.44	39.05	38.99 38.92 38.86 38.80	38.74	38.94	38.83 38.72 38.60	38.49
5'255'400 -	5'293'799	437'950 -	441'149.95	2'433.06	2'450.82	39.57	39.02	38.91 38.79 38.68 38.57	38.45	39.06	39.00 38.94 38.88 38.82	38.76	38.96	38.84 38.73 38.62	38.50
5'293'800 -	5'332'199	441'150 -	444'349.95	2'450.83	2'468.60	39.58	39.03	38.92 38.81 38.69 38.58	38.47	39.07	39.01 38.95 38.89 38.83	38.77	38.97	38.86 38.74 38.63	38.52
5'332'200 -	5'370'599	444'350 -	447'549.95	2'468.61	2'486.38	39.59	39.04	38.93 38.82 38.71 38.60	38.48	39.08	39.02 38.96 38.90 38.84	38.78	38.98	38.87 38.76 38.65	38.53
5'370'600 -	5'408'999	447'550 -	450'749.95	2'486.39	2'504.16	39.60	39.05	38.94 38.83 38.72 38.61	38.50	39.09	39.03 38.97 38.91 38.85	38.79	38.99	38.88 38.77 38.66	38.55
5'409'000 -	5'447'399	450'750 -	453'949.95	2'504.17	2'521.93	39.60	39.06	38.95 38.84 38.73 38.62	38.51	39.10	39.04 38.98 38.93 38.87	38.81	39.00	38.89 38.78 38.67	38.56
5'447'400 -	5'485'799	453'950 -	457'149.95	2'521.94	2'539.71	39.61	39.07	38.97 38.86 38.75 38.64	38.53	39.11	39.05 39.00 38.94 38.88	38.82	39.01	38.91 38.80 38.69	38.58
5'485'800 -	5'524'199	457'150 -	460'349.95	2'539.72	2'557.49	39.62	39.09	38.98 38.87 38.76 38.65	38.54	39.12	39.07 39.01 38.95 38.89	38.83	39.03	38.92 38.81 38.70	38.59
5'524'200 -	5'562'599	460'350 -	463'549.95	2'557.50	2'575.27	39.62	39.10	38.99 38.88 38.77 38.67	38.56	39.13	39.08 39.02 38.96 38.90	38.85	39.04	38.93 38.82 38.71	38.61
5'562'600 -	5'600'999	463'550 -	466'749.95	2'575.28	2'593.05	39.63	39.11	39.00 38.89 38.79 38.68	38.57	39.14	39.09 39.03 38.97 38.91	38.86	39.05	38.94 38.83 38.73	38.62
5'601'000 -	5'639'399	466'750 -	469'949.95	2'593.06	2'610.82	39.64	39.12	39.01 38.90 38.80 38.69	38.59	39.15	39.10 39.04 38.98 38.93	38.87	39.06	38.95 38.85 38.74	38.63
5'639'400 -	5'677'799	469'950 -	473'149.95	2'610.83	2'628.60	39.65	39.13	39.02 38.92 38.81 38.71	38.60	39.16	39.11 39.05 38.99 38.94	38.88	39.07	38.96 38.86 38.75	38.65
5'677'800 -	5'716'199	473'150 -	476'349.95	2'628.61	2'646.38	39.65	39.14	39.03 38.93 38.82 38.72	38.61	39.17	39.12 39.06 39.01 38.95	38.89	39.08	38.97 38.87 38.77	38.66
5'716'200 -	5'754'599	476'350 -	479'549.95	2'646.39	2'664.16	39.66	39.15	39.04 38.94 38.83 38.73	38.63	39.18	39.13 39.07 39.02 38.96	38.90	39.09	38.99 38.88 38.78	38.67
5'754'600 -	5'792'999	479'550 -	482'749.95	2'664.17	2'681.93	39.66	39.16	39.05 38.95 38.85 38.74	38.64	39.19	39.14 39.08 39.03 38.97	38.92	39.10	39.00 38.89 38.79	38.69
5'793'000 -	5'831'399	482'750 -	485'949.95	2'681.94	2'699.71	39.67	39.17	39.06 38.96 38.86 38.76	38.65	39.20	39.15 39.09 39.04 38.98	38.93	39.11	39.01 38.90 38.80	38.70
5'831'400 -	5'869'799	485'950 -	489'149.95	2'699.72	2'717.49	39.68	39.18	39.07 38.97 38.87 38.77	38.67	39.21	39.16 39.10 39.05 38.99	38.94	39.12	39.02 38.92 38.81	38.71
5'869'800 -	5'946'599	489'150 -	495'549.95	2'717.50	2'753.05	39.69	39.19	39.09 38.99 38.89 38.79	38.69	39.22	39.17 39.12 39.06 39.01	38.95	39.13	39.03 38.93 38.83	38.73
5'946'600 -	6'023'399	495'550 -	501'949.95	2'753.06	2'788.60	39.70	39.21	39.11 39.01 38.91 38.81	38.71	39.24	39.19 39.14 39.08 39.03	38.98	39.15	39.05 38.95 38.85	38.75
6'023'400 -	6'100'199	501'950 -	508'349.95	2'788.61	2'824.16	39.71	39.23	39.13 39.03 38.93 38.83	38.73	39.26	39.21 39.15 39.10 39.05	39.00	39.17	39.07 38.98 38.88	38.78
6'100'200 -	6'176'999	508'350 -	514'749.95	2'824.17	2'859.71	39.72	39.24	39.15 39.05 38.95 38.85	38.76	39.28	39.22 39.17 39.12 39.07	39.02	39.19	39.09 39.00 38.90	38.80
6'177'000 -	6'253'799	514'750 -	521'149.95	2'859.72	2'895.27	39.73	39.26	39.16 39.07 38.97 38.88	38.78	39.29	39.24 39.19 39.14 39.09	39.04	39.21	39.11 39.02 38.92	38.82
6'253'800 -	6'330'599	521'150 -	527'549.95	2'895.28	2'930.82	39.74	39.28	39.18 39.09 38.99 38.90	38.80	39.31	39.26 39.21 39.16 39.11	39.06	39.23	39.13 39.04 38.94	38.85
6'330'600 -	6'407'399	527'550 -	533'949.95	2'930.83	2'966.38	39.75	39.29	39.20 39.11 39.01 38.92	38.82	39.33	39.28 39.23 39.18 39.13	39.08	39.24	39.15 39.05 38.96	38.87
6'407'400 -	6'484'199	533'950 -	540'349.95	2'966.39	3'001.93	39.76	39.31	39.22 39.12 39.03 38.94	38.85	39.34	39.29 39.24 39.19 39.14	39.09	39.26	39.17 39.07 38.98	38.89
6'484'200 -	6'560'999	540'350 -	546'749.95	3'001.94	3'037.49	39.77	39.32	39.23 39.14 39.05 38.96	38.87	39.36	39.31 39.26 39.21 39.16	39.11	39.27	39.18 39.09 39.00	38.91
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024														Page 28

	TRANCHES BAREMES IMPOTS A LA SOURCE 2025							TAUX BAREMES IMPOTS A LA SOURCE 2025
					A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois	A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr.	fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
6'561'000 -	6'637'799	546'750 - 553'149.95	3'037.50	3'073.05	39.78	39.34	39.25 39.16 39.07 38.98	38.89	39.37	39.32 39.27 39.23 39.18	39.13	39.29	39.20 39.11 39.02	38.93
6'637'800 -	6'714'599	553'150 - 559'549.95	3'073.06	3'108.60	39.79	39.35	39.27 39.18 39.09 39.00	38.91	39.38	39.34 39.29 39.24 39.19	39.15	39.31	39.22 39.13 39.04	38.95
6'714'600 -	6'791'399	559'550 - 565'949.95	3'108.61	3'144.16	39.80	39.37	39.28 39.19 39.10 39.02	38.93	39.40	39.35 39.30 39.26 39.21	39.16	39.32	39.23 39.14 39.06	38.97
6'791'400 -	6'868'199	565'950 - 572'349.95	3'144.17	3'179.71	39.81	39.38	39.30 39.21 39.12 39.03	38.95	39.41	39.37 39.32 39.27 39.23	39.18	39.34	39.25 39.16 39.07	38.99
6'868'200 -	6'944'999	572'350 - 578'749.95	3'179.72	3'215.27	39.82	39.40	39.31 39.22 39.14 39.05	38.96	39.43	39.38 39.33 39.29 39.24	39.20	39.35	39.26 39.18 39.09	39.00
6'945'000 -	7'021'799	578'750 - 585'149.95	3'215.28	3'250.82	39.83	39.41	39.32 39.24 39.15 39.07	38.98	39.44	39.39 39.35 39.30 39.26	39.21	39.36	39.28 39.19 39.11	39.02
7'021'800 -	7'098'599	585'150 - 591'549.95	3'250.83	3'286.38	39.84	39.42	39.34 39.25 39.17 39.09	39.00	39.45	39.41 39.36 39.32 39.27	39.23	39.38	39.29 39.21 39.12	39.04
7'098'600 -	7'175'399	591'550 - 597'949.95	3'286.39	3'321.93	39.85	39.44	39.35 39.27 39.19 39.10	39.02	39.46	39.42 39.37 39.33 39.29	39.24	39.39	39.31 39.22 39.14	39.06
7'175'400 -	7'252'199	597'950 - 604'349.95	3'321.94	3'357.49	39.86	39.45	39.37 39.28 39.20 39.12	39.04	39.48	39.43 39.39 39.34 39.30	39.26	39.40	39.32 39.24 39.16	39.07
7'252'200 -	7'328'999	604'350 - 610'749.95	3'357.50	3'393.05	39.86	39.46	39.38 39.30 39.22 39.13	39.05	39.49	39.44 39.40 39.36 39.31	39.27	39.42	39.33 39.25 39.17	39.09
7'329'000 -	7'405'799	610'750 - 617'149.95	3'393.06	3'428.60	39.87	39.47	39.39 39.31 39.23 39.15	39.07	39.50	39.46 39.41 39.37 39.33	39.28	39.43	39.35 39.27 39.19	39.10
7'405'800 -	7'482'599	617'150 - 623'549.95	3'428.61	3'464.16	39.88	39.49	39.41 39.32 39.24 39.16	39.08	39.51	39.47 39.43 39.38 39.34	39.30	39.44	39.36 39.28 39.20	39.12
7'482'600 -	7'559'399	623'550 - 629'949.95	3'464.17	3'499.71	39.89	39.50	39.42 39.34 39.26 39.18	39.10	39.52	39.48 39.44 39.40 39.35	39.31	39.45	39.37 39.29 39.22	39.14
7'559'400 -	7'636'199	629'950 - 636'349.95	3'499.72	3'535.27	39.89	39.51	39.43 39.35 39.27 39.19	39.12	39.53	39.49 39.45 39.41 39.37	39.32	39.47	39.39 39.31 39.23	39.15
7'636'200 -	7'712'999	636'350 - 642'749.95	3'535.28	3'570.82	39.90	39.52	39.44 39.36 39.29 39.21	39.13	39.54	39.50 39.46 39.42 39.38	39.34	39.48	39.40 39.32 39.24	39.17
7'713'000 -	7'789'799	642'750 - 649'149.95	3'570.83	3'606.38	39.91	39.53	39.45 39.38 39.30 39.22	39.15	39.56	39.51 39.47 39.43 39.39	39.35	39.49	39.41 39.33 39.26	39.18
7'789'800 -	7'866'599	649'150 - 655'549.95	3'606.39	3'641.93	39.92	39.54	39.46 39.39 39.31 39.24	39.16	39.57	39.52 39.48 39.44 39.40	39.36	39.50	39.42 39.35 39.27	39.19
7'866'600 -	7'943'399	655'550 - 661'949.95	3'641.94	3'677.49	39.92	39.55	39.48 39.40 39.32 39.25	39.17	39.58	39.54 39.50 39.46 39.42	39.38	39.51	39.43 39.36 39.28	39.21
7'943'400 -	8'020'199	661'950 - 668'349.95	3'677.50	3'713.05	39.93	39.56	39.49 39.41 39.34 39.26	39.19	39.59	39.55 39.51 39.47 39.43	39.39	39.52	39.45 39.37 39.30	39.22
8'020'200 -	8'096'999	668'350 - 674'749.95	3'713.06	3'748.60	39.94	39.57	39.50 39.42 39.35 39.28	39.20	39.60	39.56 39.52 39.48 39.44	39.40	39.53	39.46 39.38 39.31	39.23
8'097'000 -	8'173'799	674'750 - 681'149.95	3'748.61	3'784.16	39.94	39.58	39.51 39.43 39.36 39.29	39.21	39.61	39.57 39.53 39.49 39.45	39.41	39.54	39.47 39.39 39.32	39.25
8'173'800 -	8'250'599	681'150 - 687'549.95	3'784.17	3'819.71	39.95	39.59	39.52 39.45 39.37 39.30	39.23	39.61	39.58 39.54 39.50 39.46	39.42	39.55	39.48 39.41 39.33	39.26
8'250'600 -	8'404'199	687'550 - 700'349.95	3'819.72	3'890.82	39.96	39.61	39.53 39.46 39.39 39.32	39.25	39.63	39.59 39.55 39.51 39.48	39.44	39.57	39.49 39.42 39.35	39.28
8'404'200 -	8'557'799	700'350 - 713'149.95	3'890.83	3'961.93	39.97	39.62	39.55 39.48 39.41 39.34	39.27	39.65	39.61 39.57 39.53 39.50	39.46	39.59	39.52 39.44 39.37	39.30
8'557'800 -	8'711'399	713'150 - 725'949.95	3'961.94	4'033.05	39.98	39.64	39.57 39.50 39.43 39.37	39.30	39.66	39.63 39.59 39.55 39.52	39.48	39.60	39.53 39.47 39.40	39.33
8'711'400 -	8'864'999	725'950 - 738'749.95	4'033.06	4'104.16	39.99	39.66	39.59 39.52 39.46 39.39	39.32	39.68	39.64 39.61 39.57 39.54	39.50	39.62	39.55 39.49 39.42	39.35
8'865'000 -	9'018'599	738'750 - 751'549.95	4'104.17	4'175.27	40.00	39.68	39.61 39.54 39.48 39.41	39.34	39.70	39.66 39.63 39.59 39.55	39.52	39.64	39.57 39.51 39.44	39.37
9'018'600 -	9'172'199	751'550 - 764'349.95	4'175.28	4'246.38	40.01	39.69	39.63 39.56 39.49 39.43	39.36	39.71	39.68 39.64 39.61 39.57	39.54	39.66	39.59 39.52 39.46	39.39
9'172'200 -	9'325'799	764'350 - 777'149.95	4'246.39	4'317.49	40.02	39.71	39.64 39.58 39.51 39.45	39.38	39.73	39.69 39.66 39.62 39.59	39.56	39.67	39.61 39.54 39.48	39.41
9'325'800 -	9'479'399	777'150 - 789'949.95	4'317.50	4'388.60	40.03	39.72	39.66 39.59 39.53 39.47	39.40	39.74	39.71 39.67 39.64 39.61	39.57	39.69	39.62 39.56 39.50	39.43
9'479'400 -	9'632'999	789'950 - 802'749.95	4'388.61	4'459.71	40.04	39.74	39.67 39.61 39.55 39.49	39.42	39.76	39.72 39.69 39.66 39.62	39.59	39.70	39.64 39.58 39.51	39.45
9'633'000 -	9'786'599	802'750 - 815'549.95	4'459.72	4'530.82	40.05	39.75	39.69 39.63 39.57 39.50	39.44	39.77	39.74 39.70 39.67 39.64	39.61	39.72	39.65 39.59 39.53	39.47
9'786'600 -	9'940'199	815'550 - 828'349.95	4'530.83	4'601.93	40.06	39.76	39.70 39.64 39.58 39.52	39.46	39.78	39.75 39.72 39.69 39.65	39.62	39.73	39.67 39.61 39.55	39.49
9'940'200 -	10'093'799	828'350 - 841'149.95	4'601.94	4'673.05	40.07	39.78	39.72 39.66 39.60 39.54	39.48	39.80	39.76 39.73 39.70 39.67	39.64	39.74	39.68 39.62 39.57	39.51
10'093'800 -	10'247'399	841'150 - 853'949.95	4'673.06	4'744.16	40.08	39.79	39.73 39.67 39.61 39.55	39.50	39.81	39.78 39.75 39.71 39.68	39.65	39.76	39.70 39.64 39.58	39.52
10'247'400 -	10'400'999	853'950 - 866'749.95	4'744.17	4'815.27	40.09	39.80	39.74 39.69 39.63 39.57	39.51	39.82	39.79 39.76 39.73 39.70	39.67	39.77	39.71 39.65 39.60	39.54
10'401'000 -	10'554'599	866'750 - 879'549.95	4'815.28	4'886.38	40.09	39.81	39.76 39.70 39.64 39.59	39.53	39.83	39.80 39.77 39.74 39.71	39.68	39.78	39.73 39.67 39.61	39.55
10'554'600 -	10'708'199	879'550 - 892'349.95	4'886.39	4'957.49	40.10	39.83	39.77 39.71 39.66 39.60	39.54	39.84	39.81 39.78 39.75 39.72	39.69	39.79	39.74 39.68 39.63	39.57
10'708'200 -	10'861'799	892'350 - 905'149.95	4'957.50	5'028.60	40.11	39.84	39.78 39.73 39.67 39.62	39.56	39.85	39.82 39.80 39.77 39.74	39.71	39.81	39.75 39.70 39.64	39.59
10'861'800 -	11'015'399	905'150 - 917'949.95	5'028.61	5'099.71	40.12	39.85	39.79 39.74 39.68 39.63	39.58	39.86	39.84 39.81 39.78 39.75	39.72	39.82	39.76 39.71 39.65	39.60
11'015'400 -	11'168'999	917'950 - 930'749.95	5'099.72	5'170.82	40.12	39.86	39.80 39.75 39.70 39.64	39.59	39.87	39.85 39.82 39.79 39.76	39.73	39.83	39.78 39.72 39.67	39.61
11'169'000 -	11'322'599	930'750 - 943'549.95	5'170.83	5'241.93	40.13	39.87	39.82 39.76 39.71 39.66	39.60	39.89	39.86 39.83 39.80 39.77	39.74	39.84	39.79 39.73 39.68	39.63
11'322'600 -	11'476'199	943'550 - 956'349.95	5'241.94	5'313.05	40.14	39.88	39.83 39.77 39.72 39.67	39.62	39.89	39.87 39.84 39.81 39.78	39.76	39.85	39.80 39.75 39.69	39.64
11'476'200 -	11'629'799	956'350 - 969'149.95	5'313.06	5'384.16	40.14	39.89	39.84 39.79 39.73 39.68	39.63	39.90	39.88 39.85 39.82 39.80	39.77	39.86	39.81 39.76 39.71	39.65
11'629'800 -	11'783'399	969'150 - 981'949.95	5'384.17	5'455.27	40.15	39.90	39.85 39.80 39.75 39.69	39.64	39.91	39.89 39.86 39.83 39.81	39.78	39.87	39.82 39.77 39.72	39.67
11'783'400 -	11'936'999	981'950 - 994'749.95	5'455.28	5'526.38	40.16	39.91	39.86 39.81 39.76 39.71	39.66	39.92	39.90 39.87 39.84 39.82	39.79	39.88	39.83 39.78 39.73	39.68
11'937'000 -	12'090'599	994'750 - 1'007'549.95	5'526.39	5'597.49	40.16	39.92	39.87 39.82 39.77 39.72	39.67	39.93	39.91 39.88 39.85 39.83	39.80	39.89	39.84 39.79 39.74	39.69
12'090'600 -	12'397'799	1'007'550 - 1'033'149.95	5'597.50	5'739.71	40.17	39.93	39.88 39.83 39.78 39.74	39.69	39.94	39.92 39.89 39.87 39.84	39.82	39.90	39.85 39.81 39.76	39.71
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024													Page 29

	TRANCHES BAREMES IMPOTS A LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
				A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année		Mois A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.		fr. fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
12'397'800 -	12'704'999	1'033'150 - 1'058'749.95 5'739.72	5'881.93	40.18	39.95	39.90 39.85 39.80 39.76	39.71	39.96	39.94 39.91 39.89 39.86	39.84	39.92	39.87 39.83 39.78	39.73
12'705'000 -	13'012'199	1'058'750 - 1'084'349.95 5'881.94	6'024.16	40.19	39.96	39.92 39.87 39.82 39.78	39.73	39.98	39.95 39.93 39.90 39.88	39.85	39.94	39.89 39.84 39.80	39.75
13'012'200 -	13'319'399	1'084'350 - 1'109'949.95 6'024.17	6'166.38	40.20	39.98	39.93 39.89 39.84 39.80	39.75	39.99	39.97 39.94 39.92 39.90	39.87	39.95	39.91 39.86 39.82	39.77
13'319'400 -	13'626'599	1'109'950 - 1'135'549.95 6'166.39	6'308.60	40.21	39.99	39.95 39.90 39.86 39.82	39.77	40.01	39.98 39.96 39.94 39.91	39.89	39.97	39.92 39.88 39.84	39.79
13'626'600 -	13'933'799	1'135'550 - 1'161'149.95 6'308.61	6'450.82	40.22	40.01	39.96 39.92 39.88 39.83	39.79	40.02	40.00 39.97 39.95 39.93	39.91	39.98	39.94 39.90 39.85	39.81
13'933'800 -	14'240'999	1'161'150 - 1'186'749.95 6'450.83	6'593.05	40.23	40.02	39.98 39.94 39.89 39.85	39.81	40.03	40.01 39.99 39.97 39.94	39.92	40.00	39.95 39.91 39.87	39.83
14'241'000 -	14'548'199	1'186'750 - 1'212'349.95 6'593.06	6'735.27	40.24	40.03	39.99 39.95 39.91 39.87	39.83	40.05	40.02 40.00 39.98 39.96	39.94	40.01	39.97 39.93 39.89	39.84
14'548'200 -	14'855'399	1'212'350 - 1'237'949.95 6'735.28	6'877.49	40.25	40.05	40.01 39.96 39.92 39.88	39.84	40.06	40.04 40.01 39.99 39.97	39.95	40.02	39.98 39.94 39.90	39.86
14'855'400 -	15'162'599	1'237'950 - 1'263'549.95 6'877.50	7'019.71	40.25	40.06	40.02 39.98 39.94 39.90	39.86	40.07	40.05 40.03 40.01 39.99	39.96	40.04	40.00 39.96 39.92	39.88
15'162'600 -	15'469'799	1'263'550 - 1'289'149.95 7'019.72	7'161.93	40.26	40.07	40.03 39.99 39.95 39.91	39.87	40.08	40.06 40.04 40.02 40.00	39.98	40.05	40.01 39.97 39.93	39.89
15'469'800 -	15'776'999	1'289'150 - 1'314'749.95 7'161.94	7'304.16	40.27	40.08	40.04 40.00 39.96 39.93	39.89	40.09	40.07 40.05 40.03 40.01	39.99	40.06	40.02 39.98 39.94	39.91
15'777'000 -	16'084'199	1'314'750 - 1'340'349.95 7'304.17	7'446.38	40.27	40.09	40.05 40.02 39.98 39.94	39.90	40.10	40.08 40.06 40.04 40.02	40.00	40.07	40.03 39.99 39.96	39.92
16'084'200 -	16'391'399	1'340'350 - 1'365'949.95 7'446.39	7'588.60	40.28	40.10	40.06 40.03 39.99 39.95	39.92	40.11	40.09 40.07 40.05 40.03	40.01	40.08	40.04 40.01 39.97	39.93
16'391'400 -	17'005'799	1'365'950 - 1'417'149.95 7'588.61	7'873.05	40.29	40.11	40.08 40.04 40.01 39.97	39.94	40.12	40.11 40.09 40.07 40.05	40.03	40.09	40.06 40.02 39.99	39.95
17'005'800 -	17'620'199	1'417'150 - 1'468'349.95 7'873.06	8'157.49	40.30	40.13	40.10 40.06 40.03 39.99	39.96	40.14	40.12 40.11 40.09 40.07	40.05	40.11	40.08 40.04 40.01	39.98
17'620'200 -	18'234'599	1'468'350 - 1'519'549.95 8'157.50	8'441.93	40.31	40.15	40.12 40.08 40.05 40.02	39.98	40.16	40.14 40.12 40.11 40.09	40.07	40.13	40.10 40.06 40.03	40.00
18'234'600 -	18'848'999	1'519'550 - 1'570'749.95 8'441.94	8'726.38	40.32	40.16	40.13 40.10 40.07 40.04	40.00	40.17	40.16 40.14 40.12 40.11	40.09	40.15	40.11 40.08 40.05	40.02
18'849'000 -	19'463'399	1'570'750 - 1'621'949.95 8'726.39	9'010.82	40.33	40.18	40.15 40.12 40.09 40.05	40.02	40.19	40.17 40.16 40.14 40.12	40.11	40.16	40.13 40.10 40.07	40.04
19'463'400 -	20'077'799	1'621'950 - 1'673'149.95 9'010.83	9'295.27	40.34	40.19	40.16 40.13 40.10 40.07	40.04	40.20	40.19 40.17 40.15 40.14	40.12	40.18	40.15 40.12 40.09	40.06
20'077'800 -	20'692'199	1'673'150 - 1'724'349.95 9'295.28	9'579.71	40.35	40.21	40.18 40.15 40.12 40.09	40.06	40.21	40.20 40.18 40.17 40.15	40.14	40.19	40.16 40.13 40.10	40.07
20'692'200 -	21'306'599	1'724'350 - 1'775'549.95 9'579.72	9'864.16	40.36	40.22	40.19 40.16 40.13 40.10	40.08	40.23	40.21 40.20 40.18 40.17	40.15	40.20	40.17 40.15 40.12	40.09
21'306'600 -	21'920'999	1'775'550 - 1'826'749.95 9'864.17	10'148.60	40.37	40.23	40.20 40.17 40.15 40.12	40.09	40.24	40.22 40.21 40.19 40.18	40.16	40.21	40.19 40.16 40.13	40.10
21'921'000 -	22'535'399	1'826'750 - 1'877'949.95 10'148.61	10'433.05	40.37	40.24	40.21 40.19 40.16 40.13	40.11	40.25	40.23 40.22 40.21 40.19	40.18	40.23	40.20 40.17 40.14	40.12
22'535'400 -	23'149'799	1'877'950 - 1'929'149.95 10'433.06	10'717.49	40.38	40.25	40.22 40.20 40.17 40.15	40.12	40.26	40.24 40.23 40.22 40.20	40.19	40.24	40.21 40.18 40.16	40.13
23'149'800 -	24'378'599	1'929'150 - 2'031'549.95 10'717.50	11'286.38	40.39	40.26	40.24 40.21 40.19 40.16	40.14	40.27	40.26 40.25 40.23 40.22	40.21	40.25	40.23 40.20 40.18	40.15
24'378'600 -	25'607'399	2'031'550 - 2'133'949.95 11'286.39	11'855.27	40.40	40.28	40.26 40.23 40.21 40.19	40.16	40.29	40.28 40.26 40.25 40.24	40.23	40.27	40.25 40.22 40.20	40.17
25'607'400 -	26'836'199	2'133'950 - 2'236'349.95 11'855.28	12'424.16	40.41	40.30	40.28 40.25 40.23 40.21	40.18	40.30	40.29 40.28 40.27 40.26	40.24	40.29	40.26 40.24 40.22	40.19
26'836'200 -	28'064'999	2'236'350 - 2'338'749.95 12'424.17	12'993.05	40.42	40.31	40.29 40.27 40.25 40.23	40.20	40.32	40.31 40.30 40.28 40.27	40.26	40.30	40.28 40.26 40.24	40.21
28'065'000 -	29'293'799	2'338'750 - 2'441'149.95 12'993.06	13'561.93	40.43	40.33	40.30 40.28 40.26 40.24	40.22	40.33	40.32 40.31 40.30 40.29	40.28	40.31	40.29 40.27 40.25	40.23
29'293'800 -	30'522'599	2'441'150 - 2'543'549.95 13'561.94	14'130.82	40.44	40.34	40.32 40.30 40.28 40.26	40.24	40.34	40.33 40.32 40.31 40.30	40.29	40.33	40.31 40.29 40.27	40.25
30'522'600 -	31'751'399	2'543'550 - 2'645'949.95 14'130.83	14'699.71	40.44	40.35	40.33 40.31 40.29 40.27	40.25	40.35	40.34 40.33 40.32 40.31	40.30	40.34	40.32 40.30 40.28	40.26
31'751'400 -	32'980'199	2'645'950 - 2'748'349.95 14'699.72	15'268.60	40.45	40.36	40.34 40.32 40.30 40.29	40.27	40.36	40.35 40.35 40.34 40.33	40.32	40.35	40.33 40.31 40.29	40.28
32'980'200 -	34'208'999	2'748'350 - 2'850'749.95 15'268.61	15'837.49	40.46	40.37	40.35 40.33 40.32 40.30	40.28	40.37	40.36 40.36 40.35 40.34	40.33	40.36	40.34 40.32 40.31	40.29
34'209'000 -	35'437'799	2'850'750 - 2'953'149.95 15'837.50	16'406.38	40.46	40.38	40.36 40.34 40.33 40.31	40.29	40.38	40.37 40.36 40.36 40.35	40.34	40.37	40.35 40.33 40.32	40.30
35'437'800 -	36'666'599	2'953'150 - 3'055'549.95 16'406.39	16'975.27	40.47	40.39	40.37 40.35 40.34 40.32	40.30	40.39	40.38 40.37 40.36 40.36	40.35	40.38	40.36 40.34 40.33	40.31
36'666'600 -	37'895'399	3'055'550 - 3'157'949.95 16'975.28	17'544.16	40.47	40.39	40.38 40.36 40.35 40.33	40.31	40.40	40.39 40.38 40.37 40.36	40.36	40.38	40.37 40.35 40.34	40.32
37'895'400 -	39'124'199	3'157'950 - 3'260'349.95 17'544.17	18'113.05	40.48	40.40	40.39 40.37 40.35 40.34	40.32	40.41	40.40 40.39 40.38 40.37	40.36	40.39	40.38 40.36 40.35	40.33
39'124'200 -	41'581'799	3'260'350 - 3'465'149.95 18'113.06	19'250.82	40.48	40.41	40.40 40.38 40.37 40.35	40.34	40.42	40.41 40.40 40.39 40.38	40.38	40.40	40.39 40.37 40.36	40.34
41'581'800 -	44'039'399	3'465'150 - 3'669'949.95 19'250.83	20'388.60	40.49	40.42	40.41 40.40 40.38 40.37	40.35	40.43	40.42 40.41 40.40 40.40	40.39	40.42	40.40 40.39 40.37	40.36
44'039'400 -	46'496'999	3'669'950 - 3'874'749.95 20'388.61	21'526.38	40.50	40.43	40.42 40.41 40.39 40.38	40.37	40.44	40.43 40.42 40.42 40.41	40.40	40.43	40.41 40.40 40.39	40.37
46'497'000 -	48'954'599	3'874'750 - 4'079'549.95 21'526.39	22'664.16	40.50	40.44	40.43 40.42 40.41 40.39	40.38	40.45	40.44 40.43 40.43 40.42	40.41	40.44	40.42 40.41 40.40	40.39
48'954'600 -	51'412'199	4'079'550 - 4'284'349.95 22'664.17	23'801.93	40.51	40.45	40.44 40.43 40.42 40.40	40.39	40.46	40.45 40.44 40.44 40.43	40.42	40.45	40.43 40.42 40.41	40.40
51'412'200 -	53'869'799	4'284'350 - 4'489'149.95 23'801.94	24'939.71	40.52	40.46	40.45 40.44 40.43 40.41	40.40	40.46	40.46 40.45 40.45 40.44	40.43	40.45	40.44 40.43 40.42	40.41
53'869'800 -	56'327'399	4'489'150 - 4'693'949.95 24'939.72	26'077.49	40.52	40.47	40.46 40.45 40.43 40.42	40.41	40.47	40.46 40.46 40.45 40.45	40.44	40.46	40.45 40.44 40.43	40.42
56'327'400 -	58'784'999	4'693'950 - 4'898'749.95 26'077.50	27'215.27	40.52	40.47	40.46 40.45 40.44 40.43	40.42	40.48	40.47 40.47 40.46 40.45	40.45	40.47	40.46 40.45 40.44	40.43
58'785'000 -	63'700'199	4'898'750 - 5'308'349.95 27'215.28	29'490.82	40.53	40.48	40.47 40.46 40.45 40.44	40.43	40.49	40.48 40.47 40.47 40.46	40.46	40.48	40.47 40.46 40.45	40.44
63'700'200 -	68'615'399	5'308'350 - 5'717'949.95 29'490.83	31'766.38	40.54	40.49	40.48 40.47 40.47 40.46	40.45	40.50	40.49 40.49 40.48 40.48	40.47	40.49	40.48 40.47 40.46	40.45
68'615'400 -	73'530'599	5'717'950 - 6'127'549.95 31'766.39	34'041.93	40.54	40.50	40.49 40.48 40.48 40.47	40.46	40.50	40.50 40.49 40.49 40.49	40.48	40.50	40.49 40.48 40.47	40.46
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024												Page 30

TRANCHES BAREMES IMPOTS A LA SOURCE 2025						TAUX BAREMES IMPOTS A LA SOURCE 2025
			A0	B0	B1 B2 B3 B4	B5	C0 C1	C2 C3 C4	C5	H1	H2 H3 H4	H5
Année	Mois A l'heure		Seul		Marié et le conjoint ne travaille pas			Marié et les 2 conjoints travaillent			Famille monoparentale
fr.	fr. fr.		%	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	0 enf. %	1 enf. 2 enf. 3 enf. 4 enf. % % % %	5 enf. %	1 enf. %	2 enf. 3 enf. 4 enf. % % %	5 enf. %
73'530'600 - 78'445'799	6'127'550 - 6'537'149.95 34'041.94	36'317.49	40.55	40.51	40.50 40.49 40.49 40.48	40.47	40.51	40.51 40.50 40.50 40.49	40.49	40.50	40.50 40.49 40.48	40.47
78'445'800 - 83'360'999	6'537'150 - 6'946'749.95 36'317.50	38'593.05	40.55	40.52	40.51 40.50 40.49 40.49	40.48	40.52	40.51 40.51 40.51 40.50	40.50	40.51	40.50 40.50 40.49	40.48
83'361'000 - 88'276'199	6'946'750 - 7'356'349.95 38'593.06	40'868.60	40.56	40.52	40.51 40.51 40.50 40.49	40.49	40.52	40.52 40.52 40.51 40.51	40.51	40.52	40.51 40.50 40.50	40.49
88'276'200 - 93'191'399	7'356'350 - 7'765'949.95 40'868.61	43'144.16	40.56	40.53	40.52 40.51 40.51 40.50	40.49	40.53	40.53 40.52 40.52 40.52	40.51	40.52	40.52 40.51 40.50	40.50
93'191'400 - 98'106'599	7'765'950 - 8'175'549.95 43'144.17	45'419.71	40.56	40.53	40.53 40.52 40.51 40.51	40.50	40.53	40.53 40.53 40.52 40.52	40.52	40.53	40.52 40.52 40.51	40.50
98'106'600 - 103'021'800	8'175'550 - 8'585'150.00 45'419.72	47'695.28	40.57	40.54	40.53 40.52 40.52 40.51	40.51	40.54	40.53 40.53 40.53 40.53	40.52	40.53	40.53 40.52 40.52	40.51
Barème Impôt Source 2025 - République et Canton de Genève - novembre 2024											Page 31