Barèmes A1 à A5 de perception de l'impôt à la source 2023

TRANCHES BAREMES IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1 A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

% %

%

%

%

1 -

28'800

1.00 -

2'400

1.00 -

13.33

_____ _____

_____

_____

_____

28'801 -

29'400

2'400.05 -

2'450

13.34 -

13.61

_____ _____

_____

_____

_____

29'401 -

30'000

2'450.05 -

2'500

13.62 -

13.89

_____

Attention_____

_____A1 à_____

: les barèmes

A5 ne _____

30'001 -

30'600

2'500.05 -

2'550

13.90 -

14.17

_____ _____

_____

peuvent être utilisés que pour

les_____

_____

30'601 -

31'200

2'550.05 -

2'600

14.18 -

14.44

_____ _____

contribuables

_____

qui

en ont fait la_____

demande_____

31'201 -

31'800

2'600.05 -

2'650

14.45 -

14.72

_____

auprès de_____

_____ fiscale

l'administration

_____

et sur _____

31'801 -

32'400

2'650.05 -

2'700

14.73 -

15.00

décision de

_____ cette dernière

_____

_____ (voir directives

_____

_____

32'401 -

33'000

2'700.05 -

2'750

15.01 -

15.28

2023). _____

_____

_____

_____

_____

33'001 -

33'600

2'750.05 -

2'800

15.29 -

15.56

_____ _____

_____

_____

_____

33'601 -

34'200

2'800.05 -

2'850

15.57 -

15.83

_____ _____

_____

_____

_____

34'201 -

34'800

2'850.05 -

2'900

15.84 -

16.11

_____ _____

_____

_____

_____

34'801 -

35'400

2'900.05 -

2'950

16.12 -

16.39

_____ _____

_____

_____

_____

35'401 -

36'000

2'950.05 -

3'000

16.40 -

16.67

_____ _____

_____

_____

_____

36'001 -

36'600

3'000.05 -

3'050

16.68 -

16.94

_____ _____

_____

_____

_____

36'601 -

37'200

3'050.05 -

3'100

16.95 -

17.22

_____ _____

_____

_____

_____

37'201 -

37'800

3'100.05 -

3'150

17.23 -

17.50

0.07 _____

_____

_____

_____

37'801 -

38'400

3'150.05 -

3'200

17.51 -

17.78

0.08 _____

_____

_____

_____

38'401 -

39'000

3'200.05 -

3'250

17.79 -

18.06

0.09 _____

_____

_____

_____

39'001 -

39'600

3'250.05 -

3'300

18.07 -

18.33

0.09 _____

_____

_____

_____

39'601 -

40'200

3'300.05 -

3'350

18.34 -

18.61

0.10 _____

_____

_____

_____

40'201 -

40'800

3'350.05 -

3'400

18.62 -

18.89

0.11 _____

_____

_____

_____

40'801 -

41'400

3'400.05 -

3'450

18.90 -

19.17

0.12 _____

_____

_____

_____

41'401 -

42'000

3'450.05 -

3'500

19.18 -

19.44

0.13 _____

_____

_____

_____

42'001 -

42'600

3'500.05 -

3'550

19.45 -

19.72

0.13 _____

_____

_____

_____

42'601 -

43'200

3'550.05 -

3'600

19.73 -

20.00

0.14 _____

_____

_____

_____

43'201 -

43'800

3'600.05 -

3'650

20.01 -

20.28

0.15 _____

_____

_____

_____

43'801 -

44'400

3'650.05 -

3'700

20.29 -

20.56

0.15 _____

_____

_____

_____

44'401 -

45'000

3'700.05 -

3'750

20.57 -

20.83

0.16 _____

_____

_____

_____

45'001 -

45'600

3'750.05 -

3'800

20.84 -

21.11

0.17 _____

_____

_____

_____

45'601 -

46'200

3'800.05 -

3'850

21.12 -

21.39

0.17 _____

_____

_____

_____

46'201 -

46'800

3'850.05 -

3'900

21.40 -

21.67

0.31 0.06

_____

_____

_____

46'801 -

47'400

3'900.05 -

3'950

21.68 -

21.94

0.46 0.07

_____

_____

_____

47'401 -

48'000

3'950.05 -

4'000

21.95 -

22.22

0.61 0.07

_____

_____

_____

48'001 -

48'600

4'000.05 -

4'050

22.23 -

22.50

0.76 0.08

_____

_____

_____

48'601 -

49'200

4'050.05 -

4'100

22.51 -

22.78

0.90 0.09

_____

_____

_____

49'201 -

49'800

4'100.05 -

4'150

22.79 -

23.06

1.04 0.09

_____

_____

_____

49'801 -

50'400

4'150.05 -

4'200

23.07 -

23.33

1.18 0.10

_____

_____

_____

50'401 -

51'000

4'200.05 -

4'250

23.34 -

23.61

1.32 0.11

_____

_____

_____

51'001 -

51'600

4'250.05 -

4'300

23.62 -

23.89

1.46 0.11

_____

_____

_____

51'601 -

52'200

4'300.05 -

4'350

23.90 -

24.17

1.61 0.12

_____

_____

_____

52'201 -

52'800

4'350.05 -

4'400

24.18 -

24.44

1.75 0.12

_____

_____

_____

52'801 -

53'400

4'400.05 -

4'450

24.45 -

24.72

1.89 0.13

_____

_____

_____

53'401 -

54'000

4'450.05 -

4'500

24.73 -

25.00

2.04 0.14

_____

_____

_____

54'001 -

54'600

4'500.05 -

4'550

25.01 -

25.28

2.18 0.14

_____

_____

_____

54'601 -

55'200

4'550.05 -

4'600

25.29 -

25.56

2.33 0.15

_____

_____

_____

55'201 -

55'800

4'600.05 -

4'650

25.57 -

25.83

2.47 0.15

0.05

_____

_____

55'801 -

56'400

4'650.05 -

4'700

25.84 -

26.11

2.62 0.16

0.06

_____

_____

56'401 -

57'000

4'700.05 -

4'750

26.12 -

26.39

2.77 0.16

0.06

_____

_____

57'001 -

57'600

4'750.05 -

4'800

26.40 -

26.67

2.92 0.17

0.07

_____

_____

57'601 -

58'200

4'800.05 -

4'850

26.68 -

26.94

3.06 0.17

0.08

_____

_____

58'201 -

58'800

4'850.05 -

4'900

26.95 -

27.22

3.21 0.18

0.08

_____

_____

58'801 -

59'400

4'900.05 -

4'950

27.23 -

27.50

3.37 0.18

0.09

_____

_____

59'401 -

60'000

4'950.05 -

5'000

27.51 -

27.78

3.52 0.19

0.09

_____

_____

60'001 -

60'600

5'000.05 -

5'050

27.79 -

28.06

3.66 0.19

0.10

_____

_____

60'601 -

61'200

5'050.05 -

5'100

28.07 -

28.33

3.81 0.20

0.10

_____

_____

61'201 -

61'800

5'100.05 -

5'150

28.34 -

28.61

3.95 0.20

0.11

_____

_____

61'801 -

62'400

5'150.05 -

5'200

28.62 -

28.89

4.09 0.21

0.12

_____

_____

62'401 -

63'000

5'200.05 -

5'250

28.90 -

29.17

4.23 0.21

0.12

_____

_____

63'001 -

63'600

5'250.05 -

5'300

29.18 -

29.44

4.36 0.21

0.13

_____

_____

63'601 -

64'200

5'300.05 -

5'350

29.45 -

29.72

4.49 0.33

0.13

0.04

_____

64'201 -

64'800

5'350.05 -

5'400

29.73 -

30.00

4.62 0.44

0.14

0.05

_____

64'801 -

65'400

5'400.05 -

5'450

30.01 -

30.28

4.76 0.55

0.14

0.05

_____

Barème Impôt Source 2023

- République et Canton de Genève - novembre 2022 Page 1

TRANCHES BAREMES

IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

65'401 -

66'000

5'450.05 -

5'500

30.29 -

30.56

4.90

0.66

0.15

0.06

_____

66'001 -

66'600

5'500.05 -

5'550

30.57 -

30.83

5.03

0.77

0.15

0.07

_____

66'601 -

67'200

5'550.05 -

5'600

30.84 -

31.11

5.19

0.87

0.16

0.07

_____

67'201 -

67'800

5'600.05 -

5'650

31.12 -

31.39

5.33

0.98

0.16

0.08

_____

67'801 -

68'400

5'650.05 -

5'700

31.40 -

31.67

5.48

1.09

0.16

0.08

_____

68'401 -

69'000

5'700.05 -

5'750

31.68 -

31.94

5.62

1.21

0.17

0.09

_____

69'001 -

69'600

5'750.05 -

5'800

31.95 -

32.22

5.76

1.32

0.17

0.09

_____

69'601 -

70'200

5'800.05 -

5'850

32.23 -

32.50

5.91

1.44

0.18

0.10

_____

70'201 -

70'800

5'850.05 -

5'900

32.51 -

32.78

6.05

1.55

0.18

0.10

_____

70'801 -

71'400

5'900.05 -

5'950

32.79 -

33.06

6.20

1.67

0.18

0.11

_____

71'401 -

72'000

5'950.05 -

6'000

33.07 -

33.33

6.34

1.79

0.19

0.11

_____

72'001 -

72'600

6'000.05 -

6'050

33.34 -

33.61

6.48

1.91

0.19

0.11

0.04

72'601 -

73'200

6'050.05 -

6'100

33.62 -

33.89

6.62

2.03

0.20

0.12

0.04

73'201 -

73'800

6'100.05 -

6'150

33.90 -

34.17

6.76

2.15

0.20

0.12

0.05

73'801 -

74'400

6'150.05 -

6'200

34.18 -

34.44

6.89

2.27

0.21

0.13

0.05

74'401 -

75'000

6'200.05 -

6'250

34.45 -

34.72

7.03

2.40

0.21

0.13

0.06

75'001 -

75'600

6'250.05 -

6'300

34.73 -

35.00

7.16

2.53

0.21

0.13

0.06

75'601 -

76'200

6'300.05 -

6'350

35.01 -

35.28

7.30

2.67

0.22

0.14

0.06

76'201 -

76'800

6'350.05 -

6'400

35.29 -

35.56

7.43

2.80

0.22

0.14

0.07

76'801 -

77'400

6'400.05 -

6'450

35.57 -

35.83

7.56

2.94

0.23

0.15

0.07

77'401 -

78'000

6'450.05 -

6'500

35.84 -

36.11

7.69

3.08

0.23

0.15

0.08

78'001 -

78'600

6'500.05 -

6'550

36.12 -

36.39

7.81

3.21

0.23

0.15

0.08

78'601 -

79'200

6'550.05 -

6'600

36.40 -

36.67

7.94

3.34

0.24

0.16

0.09

79'201 -

79'800

6'600.05 -

6'650

36.68 -

36.94

8.06

3.47

0.24

0.16

0.09

79'801 -

80'400

6'650.05 -

6'700

36.95 -

37.22

8.18

3.59

0.25

0.17

0.10

80'401 -

81'000

6'700.05 -

6'750

37.23 -

37.50

8.31

3.72

0.32

0.17

0.10

81'001 -

81'600

6'750.05 -

6'800

37.51 -

37.78

8.43

3.84

0.41

0.17

0.10

81'601 -

82'200

6'800.05 -

6'850

37.79 -

38.06

8.55

3.97

0.50

0.18

0.11

82'201 -

82'800

6'850.05 -

6'900

38.07 -

38.33

8.67

4.10

0.59

0.18

0.11

82'801 -

83'400

6'900.05 -

6'950

38.34 -

38.61

8.78

4.23

0.68

0.19

0.11

83'401 -

84'000

6'950.05 -

7'000

38.62 -

38.89

8.90

4.35

0.77

0.19

0.12

84'001 -

84'600

7'000.05 -

7'050

38.90 -

39.17

9.02

4.48

0.86

0.19

0.12

84'601 -

85'200

7'050.05 -

7'100

39.18 -

39.44

9.13

4.60

0.97

0.20

0.13

85'201 -

85'800

7'100.05 -

7'150

39.45 -

39.72

9.24

4.72

1.07

0.20

0.13

85'801 -

86'400

7'150.05 -

7'200

39.73 -

40.00

9.35

4.84

1.17

0.20

0.13

86'401 -

87'000

7'200.05 -

7'250

40.01 -

40.28

9.46

4.96

1.27

0.21

0.14

87'001 -

87'600

7'250.05 -

7'300

40.29 -

40.56

9.57

5.09

1.38

0.21

0.14

87'601 -

88'200

7'300.05 -

7'350

40.57 -

40.83

9.68

5.21

1.49

0.22

0.14

88'201 -

88'800

7'350.05 -

7'400

40.84 -

41.11

9.78

5.33

1.60

0.22

0.15

88'801 -

89'400

7'400.05 -

7'450

41.12 -

41.39

9.89

5.46

1.70

0.22

0.15

89'401 -

90'000

7'450.05 -

7'500

41.40 -

41.67

9.99

5.58

1.81

0.23

0.15

90'001 -

90'600

7'500.05 -

7'550

41.68 -

41.94

10.09

5.69

1.92

0.23

0.16

90'601 -

91'200

7'550.05 -

7'600

41.95 -

42.22

10.19

5.81

2.03

0.23

0.16

91'201 -

91'800

7'600.05 -

7'650

42.23 -

42.50

10.29

5.93

2.14

0.24

0.17

91'801 -

92'400

7'650.05 -

7'700

42.51 -

42.78

10.38

6.04

2.25

0.24

0.17

92'401 -

93'000

7'700.05 -

7'750

42.79 -

43.06

10.48

6.16

2.37

0.25

0.17

93'001 -

93'600

7'750.05 -

7'800

43.07 -

43.33

10.57

6.28

2.49

0.26

0.18

93'601 -

94'200

7'800.05 -

7'850

43.34 -

43.61

10.67

6.40

2.60

0.27

0.18

94'201 -

94'800

7'850.05 -

7'900

43.62 -

43.89

10.76

6.51

2.71

0.29

0.18

94'801 -

95'400

7'900.05 -

7'950

43.90 -

44.17

10.85

6.62

2.82

0.30

0.19

95'401 -

96'000

7'950.05 -

8'000

44.18 -

44.44

10.94

6.73

2.93

0.31

0.19

96'001 -

96'600

8'000.05 -

8'050

44.45 -

44.72

11.03

6.84

3.04

0.32

0.19

96'601 -

97'200

8'050.05 -

8'100

44.73 -

45.00

11.11

6.96

3.15

0.33

0.20

97'201 -

97'800

8'100.05 -

8'150

45.01 -

45.28

11.20

7.07

3.25

0.40

0.20

97'801 -

98'400

8'150.05 -

8'200

45.29 -

45.56

11.29

7.18

3.36

0.48

0.20

98'401 -

99'000

8'200.05 -

8'250

45.57 -

45.83

11.37

7.29

3.47

0.57

0.21

99'001 -

99'600

8'250.05 -

8'300

45.84 -

46.11

11.45

7.40

3.58

0.65

0.21

99'601 -

100'200

8'300.05 -

8'350

46.12 -

46.39

11.54

7.50

3.69

0.73

0.21

100'201 -

100'800

8'350.05 -

8'400

46.40 -

46.67

11.62

7.61

3.80

0.81

0.22

100'801 -

101'400

8'400.05 -

8'450

46.68 -

46.94

11.70

7.71

3.91

0.89

0.22

101'401 -

102'000

8'450.05 -

8'500

46.95 -

47.22

11.78

7.81

4.01

0.98

0.23

102'001 -

102'600

8'500.05 -

8'550

47.23 -

47.50

11.85

7.92

4.12

1.07

0.24

Barème Impôt Source 2023 - République et Canton

de Genève - novembre 2022

Page 2

TRANCHES BAREMES

IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

102'601 -

103'200

8'550.05 -

8'600

47.51 -

47.78

11.93

8.02

4.22

1.15

0.25

103'201 -

103'800

8'600.05 -

8'650

47.79 -

48.06

12.01

8.12

4.33

1.24

0.27

103'801 -

104'400

8'650.05 -

8'700

48.07 -

48.33

12.08

8.21

4.44

1.32

0.28

104'401 -

105'000

8'700.05 -

8'750

48.34 -

48.61

12.17

8.31

4.55

1.42

0.29

105'001 -

105'600

8'750.05 -

8'800

48.62 -

48.89

12.26

8.41

4.66

1.51

0.30

105'601 -

106'200

8'800.05 -

8'850

48.90 -

49.17

12.35

8.50

4.77

1.60

0.31

106'201 -

106'800

8'850.05 -

8'900

49.18 -

49.44

12.43

8.59

4.87

1.69

0.32

106'801 -

107'400

8'900.05 -

8'950

49.45 -

49.72

12.52

8.69

4.98

1.78

0.33

107'401 -

108'000

8'950.05 -

9'000

49.73 -

50.00

12.60

8.78

5.08

1.88

0.34

108'001 -

108'600

9'000.05 -

9'050

50.01 -

50.28

12.69

8.87

5.19

1.97

0.35

108'601 -

109'200

9'050.05 -

9'100

50.29 -

50.56

12.77

8.96

5.29

2.06

0.36

109'201 -

109'800

9'100.05 -

9'150

50.57 -

50.83

12.85

9.05

5.40

2.17

0.37

109'801 -

110'400

9'150.05 -

9'200

50.84 -

51.11

12.93

9.14

5.50

2.27

0.38

110'401 -

111'000

9'200.05 -

9'250

51.12 -

51.39

13.01

9.22

5.60

2.37

0.39

111'001 -

111'600

9'250.05 -

9'300

51.40 -

51.67

13.10

9.31

5.71

2.47

0.40

111'601 -

112'200

9'300.05 -

9'350

51.68 -

51.94

13.18

9.40

5.81

2.56

0.41

112'201 -

112'800

9'350.05 -

9'400

51.95 -

52.22

13.26

9.48

5.90

2.66

0.42

112'801 -

113'400

9'400.05 -

9'450

52.23 -

52.50

13.34

9.57

6.00

2.76

0.43

113'401 -

114'000

9'450.05 -

9'500

52.51 -

52.78

13.42

9.67

6.10

2.85

0.44

114'001 -

114'600

9'500.05 -

9'550

52.79 -

53.06

13.50

9.76

6.20

2.94

0.50

114'601 -

115'200

9'550.05 -

9'600

53.07 -

53.33

13.58

9.85

6.30

3.03

0.57

115'201 -

115'800

9'600.05 -

9'650

53.34 -

53.61

13.66

9.95

6.40

3.13

0.64

115'801 -

116'400

9'650.05 -

9'700

53.62 -

53.89

13.74

10.04

6.50

3.23

0.71

116'401 -

117'000

9'700.05 -

9'750

53.90 -

54.17

13.82

10.13

6.59

3.33

0.78

117'001 -

117'600

9'750.05 -

9'800

54.18 -

54.44

13.90

10.22

6.69

3.42

0.85

117'601 -

118'200

9'800.05 -

9'850

54.45 -

54.72

13.98

10.31

6.78

3.52

0.92

118'201 -

118'800

9'850.05 -

9'900

54.73 -

55.00

14.05

10.39

6.87

3.61

0.99

118'801 -

119'400

9'900.05 -

9'950

55.01 -

55.28

14.13

10.48

6.96

3.70

1.07

119'401 -

120'000

9'950.05 -

10'000

55.29 -

55.56

14.20

10.57

7.06

3.80

1.14

120'001 -

120'600

10'000.05 -

10'050

55.57 -

55.83

14.27

10.65

7.15

3.89

1.22

120'601 -

121'200

10'050.05 -

10'100

55.84 -

56.11

14.35

10.74

7.24

3.99

1.29

121'201 -

121'800

10'100.05 -

10'150

56.12 -

56.39

14.42

10.83

7.32

4.08

1.37

121'801 -

122'400

10'150.05 -

10'200

56.40 -

56.67

14.49

10.91

7.42

4.18

1.45

122'401 -

123'000

10'200.05 -

10'250

56.68 -

56.94

14.56

11.00

7.52

4.28

1.53

123'001 -

123'600

10'250.05 -

10'300

56.95 -

57.22

14.63

11.08

7.62

4.37

1.61

123'601 -

124'200

10'300.05 -

10'350

57.23 -

57.50

14.70

11.16

7.72

4.46

1.70

124'201 -

124'800

10'350.05 -

10'400

57.51 -

57.78

14.77

11.25

7.81

4.56

1.78

124'801 -

125'400

10'400.05 -

10'450

57.79 -

58.06

14.84

11.33

7.91

4.65

1.86

125'401 -

126'000

10'450.05 -

10'500

58.07 -

58.33

14.90

11.41

8.00

4.74

1.95

126'001 -

126'600

10'500.05 -

10'550

58.34 -

58.61

14.97

11.49

8.10

4.83

2.03

126'601 -

127'200

10'550.05 -

10'600

58.62 -

58.89

15.04

11.57

8.19

4.93

2.12

127'201 -

127'800

10'600.05 -

10'650

58.90 -

59.17

15.10

11.64

8.28

5.02

2.21

127'801 -

128'400

10'650.05 -

10'700

59.18 -

59.44

15.17

11.72

8.37

5.11

2.30

128'401 -

129'000

10'700.05 -

10'750

59.45 -

59.72

15.23

11.80

8.46

5.20

2.38

129'001 -

129'600

10'750.05 -

10'800

59.73 -

60.00

15.29

11.87

8.55

5.29

2.47

129'601 -

130'200

10'800.05 -

10'850

60.01 -

60.28

15.36

11.95

8.64

5.38

2.55

130'201 -

130'800

10'850.05 -

10'900

60.29 -

60.56

15.42

12.03

8.73

5.47

2.63

130'801 -

131'400

10'900.05 -

10'950

60.57 -

60.83

15.48

12.11

8.82

5.57

2.71

131'401 -

132'000

10'950.05 -

11'000

60.84 -

61.11

15.54

12.18

8.91

5.67

2.80

132'001 -

132'600

11'000.05 -

11'050

61.12 -

61.39

15.60

12.26

9.00

5.77

2.88

132'601 -

133'200

11'050.05 -

11'100

61.40 -

61.67

15.66

12.34

9.08

5.87

2.97

133'201 -

133'800

11'100.05 -

11'150

61.68 -

61.94

15.72

12.41

9.17

5.97

3.05

133'801 -

134'400

11'150.05 -

11'200

61.95 -

62.22

15.78

12.48

9.25

6.06

3.14

134'401 -

135'000

11'200.05 -

11'250

62.23 -

62.50

15.84

12.56

9.34

6.16

3.22

135'001 -

135'600

11'250.05 -

11'300

62.51 -

62.78

15.90

12.63

9.43

6.26

3.31

135'601 -

136'200

11'300.05 -

11'350

62.79 -

63.06

15.96

12.71

9.51

6.35

3.39

136'201 -

136'800

11'350.05 -

11'400

63.07 -

63.33

16.02

12.78

9.59

6.45

3.47

136'801 -

137'400

11'400.05 -

11'450

63.34 -

63.61

16.07

12.85

9.67

6.54

3.56

137'401 -

138'000

11'450.05 -

11'500

63.62 -

63.89

16.13

12.92

9.75

6.63

3.65

138'001 -

138'600

11'500.05 -

11'550

63.90 -

64.17

16.19

12.99

9.84

6.73

3.73

138'601 -

139'200

11'550.05 -

11'600

64.18 -

64.44

16.24

13.06

9.92

6.83

3.82

139'201 -

139'800

11'600.05 -

11'650

64.45 -

64.72

16.30

13.13

10.00

6.92

3.92

Barème Impôt Source 2023 - République et

Canton de Genève - novembre 2022

Page 3

TRANCHES BAREMES

IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

139'801 -

140'400

11'650.05 -

11'700

64.73 -

65.00

16.35

13.20

10.07

7.01

4.01

140'401 -

141'000

11'700.05 -

11'750

65.01 -

65.28

16.41

13.26

10.15

7.10

4.11

141'001 -

141'600

11'750.05 -

11'800

65.29 -

65.56

16.46

13.34

10.23

7.19

4.20

141'601 -

142'200

11'800.05 -

11'850

65.57 -

65.83

16.52

13.40

10.31

7.28

4.30

142'201 -

142'800

11'850.05 -

11'900

65.84 -

66.11

16.58

13.47

10.38

7.37

4.39

142'801 -

143'400

11'900.05 -

11'950

66.12 -

66.39

16.64

13.53

10.46

7.46

4.49

143'401 -

144'000

11'950.05 -

12'000

66.40 -

66.67

16.70

13.60

10.53

7.54

4.58

144'001 -

144'600

12'000.05 -

12'050

66.68 -

66.94

16.76

13.66

10.61

7.63

4.68

144'601 -

145'200

12'050.05 -

12'100

66.95 -

67.22

16.82

13.73

10.68

7.72

4.77

145'201 -

145'800

12'100.05 -

12'150

67.23 -

67.50

16.88

13.79

10.75

7.80

4.86

145'801 -

146'400

12'150.05 -

12'200

67.51 -

67.78

16.94

13.85

10.83

7.89

4.95

146'401 -

147'000

12'200.05 -

12'250

67.79 -

68.06

16.99

13.91

10.90

7.97

5.04

147'001 -

147'600

12'250.05 -

12'300

68.07 -

68.33

17.06

13.98

10.98

8.06

5.14

147'601 -

148'200

12'300.05 -

12'350

68.34 -

68.61

17.11

14.04

11.05

8.14

5.23

148'201 -

148'800

12'350.05 -

12'400

68.62 -

68.89

17.17

14.10

11.12

8.22

5.33

148'801 -

149'400

12'400.05 -

12'450

68.90 -

69.17

17.22

14.16

11.20

8.30

5.42

149'401 -

150'000

12'450.05 -

12'500

69.18 -

69.44

17.29

14.23

11.28

8.39

5.52

150'001 -

150'600

12'500.05 -

12'550

69.45 -

69.72

17.34

14.29

11.35

8.47

5.61

150'601 -

151'200

12'550.05 -

12'600

69.73 -

70.00

17.40

14.36

11.42

8.55

5.70

151'201 -

151'800

12'600.05 -

12'650

70.01 -

70.28

17.46

14.44

11.50

8.63

5.80

151'801 -

152'400

12'650.05 -

12'700

70.29 -

70.56

17.51

14.50

11.57

8.71

5.89

152'401 -

153'000

12'700.05 -

12'750

70.57 -

70.83

17.57

14.57

11.64

8.79

5.98

153'001 -

153'600

12'750.05 -

12'800

70.84 -

71.11

17.63

14.64

11.71

8.87

6.07

153'601 -

154'200

12'800.05 -

12'850

71.12 -

71.39

17.68

14.70

11.78

8.95

6.16

154'201 -

154'800

12'850.05 -

12'900

71.40 -

71.67

17.73

14.77

11.85

9.03

6.25

154'801 -

155'400

12'900.05 -

12'950

71.68 -

71.94

17.79

14.83

11.92

9.10

6.34

155'401 -

156'000

12'950.05 -

13'000

71.95 -

72.22

17.84

14.90

11.99

9.18

6.43

156'001 -

156'600

13'000.05 -

13'050

72.23 -

72.50

17.90

14.97

12.06

9.26

6.51

156'601 -

157'200

13'050.05 -

13'100

72.51 -

72.78

17.95

15.03

12.12

9.33

6.60

157'201 -

157'800

13'100.05 -

13'150

72.79 -

73.06

18.00

15.10

12.19

9.41

6.69

157'801 -

158'400

13'150.05 -

13'200

73.07 -

73.33

18.06

15.16

12.26

9.49

6.77

158'401 -

159'000

13'200.05 -

13'250

73.34 -

73.61

18.11

15.22

12.33

9.56

6.85

159'001 -

159'600

13'250.05 -

13'300

73.62 -

73.89

18.16

15.28

12.41

9.63

6.94

159'601 -

160'200

13'300.05 -

13'350

73.90 -

74.17

18.21

15.34

12.48

9.71

7.02

160'201 -

160'800

13'350.05 -

13'400

74.18 -

74.44

18.26

15.40

12.55

9.78

7.10

160'801 -

161'400

13'400.05 -

13'450

74.45 -

74.72

18.31

15.47

12.62

9.85

7.19

161'401 -

162'000

13'450.05 -

13'500

74.73 -

75.00

18.36

15.53

12.69

9.92

7.27

162'001 -

162'600

13'500.05 -

13'550

75.01 -

75.28

18.41

15.59

12.76

9.99

7.35

162'601 -

163'200

13'550.05 -

13'600

75.29 -

75.56

18.46

15.65

12.84

10.07

7.43

163'201 -

163'800

13'600.05 -

13'650

75.57 -

75.83

18.51

15.71

12.90

10.14

7.51

163'801 -

164'400

13'650.05 -

13'700

75.84 -

76.11

18.56

15.76

12.97

10.21

7.58

164'401 -

165'000

13'700.05 -

13'750

76.12 -

76.39

18.61

15.83

13.04

10.28

7.66

165'001 -

165'600

13'750.05 -

13'800

76.40 -

76.67

18.65

15.88

13.11

10.35

7.74

165'601 -

166'200

13'800.05 -

13'850

76.68 -

76.94

18.70

15.94

13.18

10.42

7.82

166'201 -

166'800

13'850.05 -

13'900

76.95 -

77.22

18.75

16.00

13.25

10.50

7.90

166'801 -

167'400

13'900.05 -

13'950

77.23 -

77.50

18.80

16.05

13.31

10.57

7.97

167'401 -

168'000

13'950.05 -

14'000

77.51 -

77.78

18.84

16.11

13.38

10.64

8.05

168'001 -

168'600

14'000.05 -

14'050

77.79 -

78.06

18.90

16.17

13.45

10.72

8.12

168'601 -

169'200

14'050.05 -

14'100

78.07 -

78.33

18.94

16.22

13.51

10.80

8.20

169'201 -

169'800

14'100.05 -

14'150

78.34 -

78.61

18.99

16.28

13.57

10.87

8.27

169'801 -

170'400

14'150.05 -

14'200

78.62 -

78.89

19.04

16.33

13.63

10.94

8.34

170'401 -

171'000

14'200.05 -

14'250

78.90 -

79.17

19.09

16.39

13.70

11.02

8.42

171'001 -

171'600

14'250.05 -

14'300

79.18 -

79.44

19.13

16.44

13.76

11.09

8.49

171'601 -

172'200

14'300.05 -

14'350

79.45 -

79.72

19.18

16.49

13.83

11.16

8.56

172'201 -

172'800

14'350.05 -

14'400

79.73 -

80.00

19.23

16.55

13.89

11.23

8.63

172'801 -

173'400

14'400.05 -

14'450

80.01 -

80.28

19.27

16.60

13.95

11.30

8.70

173'401 -

174'000

14'450.05 -

14'500

80.29 -

80.56

19.32

16.65

14.01

11.37

8.77

174'001 -

174'600

14'500.05 -

14'550

80.57 -

80.83

19.37

16.70

14.08

11.45

8.84

174'601 -

175'200

14'550.05 -

14'600

80.84 -

81.11

19.41

16.76

14.14

11.52

8.91

175'201 -

175'800

14'600.05 -

14'650

81.12 -

81.39

19.45

16.80

14.19

11.58

8.99

175'801 -

176'400

14'650.05 -

14'700

81.40 -

81.67

19.50

16.86

14.26

11.66

9.07

176'401 -

177'000

14'700.05 -

14'750

81.68 -

81.94

19.54

16.91

14.32

11.72

9.14

Barème Impôt Source 2023 - République et

Canton de Genève - novembre 2022

Page 4

TRANCHES BAREMES

IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

177'001 -

177'600

14'750.05 -

14'800

81.95 -

82.22

19.59

16.96

14.37

11.79

9.21

177'601 -

178'200

14'800.05 -

14'850

82.23 -

82.50

19.64

17.01

14.44

11.86

9.29

178'201 -

178'800

14'850.05 -

14'900

82.51 -

82.78

19.69

17.06

14.49

11.92

9.36

178'801 -

179'400

14'900.05 -

14'950

82.79 -

83.06

19.73

17.11

14.55

11.99

9.43

179'401 -

180'000

14'950.05 -

15'000

83.07 -

83.33

19.79

17.16

14.61

12.06

9.51

180'001 -

180'600

15'000.05 -

15'050

83.34 -

83.61

19.83

17.21

14.66

12.12

9.58

180'601 -

181'200

15'050.05 -

15'100

83.62 -

83.89

19.88

17.25

14.72

12.19

9.65

181'201 -

181'800

15'100.05 -

15'150

83.90 -

84.17

19.93

17.30

14.78

12.26

9.73

181'801 -

182'400

15'150.05 -

15'200

84.18 -

84.44

19.98

17.35

14.83

12.32

9.80

182'401 -

183'000

15'200.05 -

15'250

84.45 -

84.72

20.03

17.40

14.89

12.38

9.87

183'001 -

183'600

15'250.05 -

15'300

84.73 -

85.00

20.07

17.44

14.94

12.44

9.94

183'601 -

184'200

15'300.05 -

15'350

85.01 -

85.28

20.12

17.49

15.00

12.51

10.02

184'201 -

184'800

15'350.05 -

15'400

85.29 -

85.56

20.17

17.54

15.05

12.57

10.09

184'801 -

185'400

15'400.05 -

15'450

85.57 -

85.83

20.21

17.59

15.11

12.63

10.16

185'401 -

186'000

15'450.05 -

15'500

85.84 -

86.11

20.26

17.64

15.16

12.70

10.23

186'001 -

186'600

15'500.05 -

15'550

86.12 -

86.39

20.31

17.69

15.22

12.76

10.30

186'601 -

187'200

15'550.05 -

15'600

86.40 -

86.67

20.35

17.74

15.27

12.82

10.36

187'201 -

187'800

15'600.05 -

15'650

86.68 -

86.94

20.40

17.80

15.32

12.88

10.44

187'801 -

188'400

15'650.05 -

15'700

86.95 -

87.22

20.44

17.85

15.37

12.94

10.50

188'401 -

189'000

15'700.05 -

15'750

87.23 -

87.50

20.48

17.90

15.43

13.00

10.57

189'001 -

189'600

15'750.05 -

15'800

87.51 -

87.78

20.53

17.96

15.48

13.06

10.64

189'601 -

190'200

15'800.05 -

15'850

87.79 -

88.06

20.58

18.01

15.53

13.12

10.70

190'201 -

190'800

15'850.05 -

15'900

88.07 -

88.33

20.62

18.06

15.58

13.17

10.77

190'801 -

191'400

15'900.05 -

15'950

88.34 -

88.61

20.67

18.12

15.63

13.24

10.84

191'401 -

192'000

15'950.05 -

16'000

88.62 -

88.89

20.71

18.17

15.68

13.29

10.90

192'001 -

192'600

16'000.05 -

16'050

88.90 -

89.17

20.75

18.22

15.73

13.35

10.97

192'601 -

193'200

16'050.05 -

16'100

89.18 -

89.44

20.79

18.27

15.78

13.41

11.03

193'201 -

193'800

16'100.05 -

16'150

89.45 -

89.72

20.84

18.32

15.83

13.47

11.10

193'801 -

194'400

16'150.05 -

16'200

89.73 -

90.00

20.88

18.37

15.88

13.52

11.16

194'401 -

195'000

16'200.05 -

16'250

90.01 -

90.28

20.92

18.42

15.94

13.58

11.23

195'001 -

195'600

16'250.05 -

16'300

90.29 -

90.56

20.96

18.47

15.99

13.63

11.29

195'601 -

196'200

16'300.05 -

16'350

90.57 -

90.83

21.00

18.52

16.05

13.69

11.35

196'201 -

196'800

16'350.05 -

16'400

90.84 -

91.11

21.05

18.57

16.10

13.75

11.41

196'801 -

197'400

16'400.05 -

16'450

91.12 -

91.39

21.09

18.62

16.16

13.80

11.48

197'401 -

198'000

16'450.05 -

16'500

91.40 -

91.67

21.12

18.66

16.21

13.85

11.54

198'001 -

198'600

16'500.05 -

16'550

91.68 -

91.94

21.16

18.71

16.26

13.91

11.60

198'601 -

199'200

16'550.05 -

16'600

91.95 -

92.22

21.21

18.76

16.32

13.96

11.66

199'201 -

199'800

16'600.05 -

16'650

92.23 -

92.50

21.25

18.80

16.37

14.02

11.72

199'801 -

200'400

16'650.05 -

16'700

92.51 -

92.78

21.28

18.85

16.42

14.07

11.78

200'401 -

201'000

16'700.05 -

16'750

92.79 -

93.06

21.33

18.90

16.47

14.12

11.84

201'001 -

201'600

16'750.05 -

16'800

93.07 -

93.33

21.36

18.95

16.53

14.17

11.90

201'601 -

202'200

16'800.05 -

16'850

93.34 -

93.61

21.40

18.99

16.58

14.23

11.96

202'201 -

202'800

16'850.05 -

16'900

93.62 -

93.89

21.44

19.04

16.64

14.28

12.02

202'801 -

203'400

16'900.05 -

16'950

93.90 -

94.17

21.48

19.08

16.69

14.34

12.07

203'401 -

204'000

16'950.05 -

17'000

94.18 -

94.44

21.52

19.13

16.74

14.40

12.13

204'001 -

204'600

17'000.05 -

17'050

94.45 -

94.72

21.56

19.18

16.79

14.46

12.19

204'601 -

205'200

17'050.05 -

17'100

94.73 -

95.00

21.60

19.22

16.84

14.51

12.25

205'201 -

205'800

17'100.05 -

17'150

95.01 -

95.28

21.63

19.26

16.89

14.56

12.30

205'801 -

206'400

17'150.05 -

17'200

95.29 -

95.56

21.67

19.31

16.95

14.62

12.36

206'401 -

207'000

17'200.05 -

17'250

95.57 -

95.83

21.71

19.35

17.00

14.68

12.42

207'001 -

207'600

17'250.05 -

17'300

95.84 -

96.11

21.74

19.40

17.05

14.73

12.47

207'601 -

208'200

17'300.05 -

17'350

96.12 -

96.39

21.78

19.44

17.10

14.79

12.53

208'201 -

208'800

17'350.05 -

17'400

96.40 -

96.67

21.82

19.48

17.15

14.84

12.59

208'801 -

209'400

17'400.05 -

17'450

96.68 -

96.94

21.85

19.53

17.20

14.90

12.64

209'401 -

210'000

17'450.05 -

17'500

96.95 -

97.22

21.89

19.57

17.25

14.95

12.70

210'001 -

210'600

17'500.05 -

17'550

97.23 -

97.50

21.93

19.61

17.30

15.00

12.75

210'601 -

211'200

17'550.05 -

17'600

97.51 -

97.78

21.96

19.65

17.34

15.06

12.81

211'201 -

211'800

17'600.05 -

17'650

97.79 -

98.06

22.00

19.70

17.40

15.11

12.87

211'801 -

212'400

17'650.05 -

17'700

98.07 -

98.33

22.04

19.74

17.44

15.16

12.93

212'401 -

213'000

17'700.05 -

17'750

98.34 -

98.61

22.07

19.78

17.49

15.21

12.99

213'001 -

213'600

17'750.05 -

17'800

98.62 -

98.89

22.10

19.82

17.54

15.27

13.04

213'601 -

214'200

17'800.05 -

17'850

98.90 -

99.17

22.14

19.86

17.59

15.32

13.10

Barème Impôt Source 2023 - République et

Canton de Genève - novembre 2022

Page 5

TRANCHES BAREMES

IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

214'201 -

214'800

17'850.05 -

17'900 99.18 -

99.44

22.17

19.90

17.63

15.37

13.16

214'801 -

215'400

17'900.05 -

17'950 99.45 -

99.72

22.21

19.94

17.68

15.42

13.22

215'401 -

216'000

17'950.05 -

18'000 99.73 -

100.00

22.25

19.99

17.73

15.47

13.28

216'001 -

216'600

18'000.05 -

18'050 100.01 -

100.28

22.28

20.03

17.77

15.52

13.33

216'601 -

217'200

18'050.05 -

18'100 100.29 -

100.56

22.32

20.06

17.82

15.57

13.39

217'201 -

217'800

18'100.05 -

18'150 100.57 -

100.83

22.35

20.11

17.87

15.63

13.45

217'801 -

218'400

18'150.05 -

18'200 100.84 -

101.11

22.39

20.15

17.91

15.68

13.50

218'401 -

219'000

18'200.05 -

18'250 101.12 -

101.39

22.42

20.18

17.96

15.73

13.55

219'001 -

219'600

18'250.05 -

18'300 101.40 -

101.67

22.46

20.23

18.01

15.78

13.61

219'601 -

220'200

18'300.05 -

18'350 101.68 -

101.94

22.49

20.26

18.05

15.83

13.67

220'201 -

220'800

18'350.05 -

18'400 101.95 -

102.22

22.53

20.30

18.09

15.88

13.72

220'801 -

221'400

18'400.05 -

18'450 102.23 -

102.50

22.57

20.34

18.14

15.94

13.78

221'401 -

222'000

18'450.05 -

18'500 102.51 -

102.78

22.60

20.38

18.18

15.99

13.83

222'001 -

222'600

18'500.05 -

18'550 102.79 -

103.06

22.63

20.42

18.23

16.03

13.88

222'601 -

223'200

18'550.05 -

18'600 103.07 -

103.33

22.67

20.46

18.27

16.09

13.94

223'201 -

223'800

18'600.05 -

18'650 103.34 -

103.61

22.70

20.49

18.31

16.14

13.99

223'801 -

224'400

18'650.05 -

18'700 103.62 -

103.89

22.73

20.53

18.36

16.18

14.04

224'401 -

225'000

18'700.05 -

18'750 103.90 -

104.17

22.77

20.57

18.40

16.24

14.10

225'001 -

225'600

18'750.05 -

18'800 104.18 -

104.44

22.80

20.61

18.44

16.28

14.15

225'601 -

226'200

18'800.05 -

18'850 104.45 -

104.72

22.84

20.64

18.49

16.33

14.20

226'201 -

226'800

18'850.05 -

18'900 104.73 -

105.00

22.88

20.68

18.53

16.38

14.25

226'801 -

227'400

18'900.05 -

18'950 105.01 -

105.28

22.92

20.72

18.57

16.43

14.30

227'401 -

228'000

18'950.05 -

19'000 105.29 -

105.56

22.95

20.75

18.61

16.47

14.35

228'001 -

228'600

19'000.05 -

19'050 105.57 -

105.83

22.99

20.79

18.65

16.52

14.40

228'601 -

229'200

19'050.05 -

19'100 105.84 -

106.11

23.03

20.82

18.70

16.57

14.46

229'201 -

229'800

19'100.05 -

19'150 106.12 -

106.39

23.07

20.86

18.74

16.62

14.50

229'801 -

230'400

19'150.05 -

19'200 106.40 -

106.67

23.10

20.89

18.78

16.66

14.55

230'401 -

231'000

19'200.05 -

19'250 106.68 -

106.94

23.14

20.93

18.82

16.71

14.61

231'001 -

231'600

19'250.05 -

19'300 106.95 -

107.22

23.18

20.97

18.86

16.75

14.65

231'601 -

232'200

19'300.05 -

19'350 107.23 -

107.50

23.21

21.00

18.90

16.80

14.70

232'201 -

232'800

19'350.05 -

19'400 107.51 -

107.78

23.25

21.04

18.94

16.85

14.76

232'801 -

233'400

19'400.05 -

19'450 107.79 -

108.06

23.29

21.08

18.98

16.89

14.80

233'401 -

234'000

19'450.05 -

19'500 108.07 -

108.33

23.32

21.11

19.02

16.94

14.85

234'001 -

234'600

19'500.05 -

19'550 108.34 -

108.61

23.36

21.16

19.06

16.98

14.91

234'601 -

235'200

19'550.05 -

19'600 108.62 -

108.89

23.39

21.20

19.10

17.03

14.95

235'201 -

235'800

19'600.05 -

19'650 108.90 -

109.17

23.43

21.24

19.14

17.07

15.00

235'801 -

237'000

19'650.05 -

19'750 109.18 -

109.72

23.48

21.30

19.20

17.14

15.08

237'001 -

238'200

19'750.05 -

19'850 109.73 -

110.28

23.55

21.38

19.28

17.23

15.18

238'201 -

239'400

19'850.05 -

19'950 110.29 -

110.83

23.62

21.46

19.35

17.31

15.28

239'401 -

240'600

19'950.05 -

20'050 110.84 -

111.39

23.69

21.54

19.43

17.40

15.37

240'601 -

241'800

20'050.05 -

20'150 111.40 -

111.94

23.76

21.62

19.50

17.48

15.47

241'801 -

243'000

20'150.05 -

20'250 111.95 -

112.50

23.83

21.69

19.58

17.57

15.56

243'001 -

244'200

20'250.05 -

20'350 112.51 -

113.06

23.90

21.77

19.67

17.65

15.65

244'201 -

245'400

20'350.05 -

20'450 113.07 -

113.61

23.97

21.85

19.75

17.74

15.75

245'401 -

246'600

20'450.05 -

20'550 113.62 -

114.17

24.04

21.92

19.83

17.81

15.84

246'601 -

247'800

20'550.05 -

20'650 114.18 -

114.72

24.11

22.00

19.91

17.90

15.93

247'801 -

249'000

20'650.05 -

20'750 114.73 -

115.28

24.17

22.07

20.00

17.98

16.02

249'001 -

250'200

20'750.05 -

20'850 115.29 -

115.83

24.24

22.14

20.07

18.06

16.10

250'201 -

251'400

20'850.05 -

20'950 115.84 -

116.39

24.31

22.22

20.16

18.14

16.19

251'401 -

252'600

20'950.05 -

21'050 116.40 -

116.94

24.37

22.29

20.24

18.23

16.28

252'601 -

253'800

21'050.05 -

21'150 116.95 -

117.50

24.43

22.36

20.32

18.32

16.37

253'801 -

255'000

21'150.05 -

21'250 117.51 -

118.06

24.50

22.43

20.40

18.40

16.45

255'001 -

256'200

21'250.05 -

21'350 118.07 -

118.61

24.57

22.50

20.48

18.49

16.54

256'201 -

257'400

21'350.05 -

21'450 118.62 -

119.17

24.63

22.57

20.56

18.57

16.62

257'401 -

258'600

21'450.05 -

21'550 119.18 -

119.72

24.69

22.64

20.64

18.66

16.71

258'601 -

259'800

21'550.05 -

21'650 119.73 -

120.28

24.75

22.71

20.71

18.74

16.79

259'801 -

261'000

21'650.05 -

21'750 120.29 -

120.83

24.81

22.78

20.79

18.82

16.89

261'001 -

262'200

21'750.05 -

21'850 120.84 -

121.39

24.87

22.85

20.87

18.90

16.98

262'201 -

263'400

21'850.05 -

21'950 121.40 -

121.94

24.93

22.92

20.94

18.98

17.06

263'401 -

264'600

21'950.05 -

22'050 121.95 -

122.50

24.99

22.99

21.01

19.06

17.15

264'601 -

265'800

22'050.05 -

22'150 122.51 -

123.06

25.05

23.06

21.09

19.14

17.24

265'801 -

267'000

22'150.05 -

22'250 123.07 -

123.61

25.11

23.12

21.16

19.22

17.33

Barème Impôt Source 2023 - République et

Canton de Genève - novembre 2022

Page 6

TRANCHES BAREMES

IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

267'001 -

268'200

22'250.05 -

22'350 123.62 -

124.17

25.17

23.19

21.23

19.30

17.41

268'201 -

269'400

22'350.05 -

22'450 124.18 -

124.72

25.23

23.26

21.30

19.39

17.50

269'401 -

270'600

22'450.05 -

22'550 124.73 -

125.28

25.28

23.32

21.37

19.46

17.58

270'601 -

271'800

22'550.05 -

22'650 125.29 -

125.83

25.34

23.39

21.44

19.54

17.67

271'801 -

273'000

22'650.05 -

22'750 125.84 -

126.39

25.39

23.45

21.51

19.62

17.75

273'001 -

274'200

22'750.05 -

22'850 126.40 -

126.94

25.45

23.52

21.58

19.70

17.83

274'201 -

275'400

22'850.05 -

22'950 126.95 -

127.50

25.50

23.58

21.66

19.77

17.92

275'401 -

276'600

22'950.05 -

23'050 127.51 -

128.06

25.56

23.64

21.73

19.85

17.99

276'601 -

277'800

23'050.05 -

23'150 128.07 -

128.61

25.61

23.71

21.80

19.92

18.07

277'801 -

279'000

23'150.05 -

23'250 128.62 -

129.17

25.67

23.77

21.87

20.00

18.16

279'001 -

280'200

23'250.05 -

23'350 129.18 -

129.72

25.72

23.83

21.94

20.07

18.23

280'201 -

281'400

23'350.05 -

23'450 129.73 -

130.28

25.77

23.89

22.01

20.15

18.31

281'401 -

282'600

23'450.05 -

23'550 130.29 -

130.83

25.82

23.95

22.08

20.22

18.39

282'601 -

283'800

23'550.05 -

23'650 130.84 -

131.39

25.87

24.01

22.14

20.29

18.47

283'801 -

285'000

23'650.05 -

23'750 131.40 -

131.94

25.93

24.07

22.21

20.36

18.55

285'001 -

286'200

23'750.05 -

23'850 131.95 -

132.50

25.97

24.12

22.27

20.43

18.63

286'201 -

287'400

23'850.05 -

23'950 132.51 -

133.06

26.03

24.18

22.34

20.50

18.71

287'401 -

288'600

23'950.05 -

24'050 133.07 -

133.61

26.08

24.24

22.41

20.58

18.78

288'601 -

289'800

24'050.05 -

24'150 133.62 -

134.17

26.12

24.30

22.47

20.64

18.86

289'801 -

291'000

24'150.05 -

24'250 134.18 -

134.72

26.18

24.36

22.54

20.72

18.94

291'001 -

292'200

24'250.05 -

24'350 134.73 -

135.28

26.23

24.41

22.60

20.79

19.01

292'201 -

293'400

24'350.05 -

24'450 135.29 -

135.83

26.27

24.47

22.66

20.86

19.08

293'401 -

294'600

24'450.05 -

24'550 135.84 -

136.39

26.32

24.52

22.73

20.93

19.16

294'601 -

295'800

24'550.05 -

24'650 136.40 -

136.94

26.37

24.58

22.79

21.00

19.24

295'801 -

297'000

24'650.05 -

24'750 136.95 -

137.50

26.41

24.63

22.85

21.07

19.31

297'001 -

298'200

24'750.05 -

24'850 137.51 -

138.06

26.46

24.69

22.91

21.14

19.38

298'201 -

299'400

24'850.05 -

24'950 138.07 -

138.61

26.51

24.74

22.97

21.20

19.45

299'401 -

300'600

24'950.05 -

25'050 138.62 -

139.17

26.55

24.79

23.03

21.27

19.52

300'601 -

301'800

25'050.05 -

25'150 139.18 -

139.72

26.60

24.85

23.09

21.34

19.59

301'801 -

303'000

25'150.05 -

25'250 139.73 -

140.28

26.64

24.90

23.15

21.40

19.66

303'001 -

304'200

25'250.05 -

25'350 140.29 -

140.83

26.69

24.95

23.21

21.47

19.73

304'201 -

305'400

25'350.05 -

25'450 140.84 -

141.39

26.74

25.00

23.27

21.53

19.80

305'401 -

306'600

25'450.05 -

25'550 141.40 -

141.94

26.78

25.05

23.32

21.60

19.87

306'601 -

307'800

25'550.05 -

25'650 141.95 -

142.50

26.82

25.10

23.38

21.66

19.94

307'801 -

309'000

25'650.05 -

25'750 142.51 -

143.06

26.87

25.15

23.44

21.73

20.01

309'001 -

310'200

25'750.05 -

25'850 143.07 -

143.61

26.91

25.20

23.49

21.79

20.08

310'201 -

311'400

25'850.05 -

25'950 143.62 -

144.17

26.95

25.25

23.55

21.85

20.15

311'401 -

312'600

25'950.05 -

26'050 144.18 -

144.72

27.00

25.30

23.61

21.92

20.22

312'601 -

313'800

26'050.05 -

26'150 144.73 -

145.28

27.04

25.35

23.66

21.97

20.29

313'801 -

315'000

26'150.05 -

26'250 145.29 -

145.83

27.08

25.40

23.72

22.04

20.36

315'001 -

316'200

26'250.05 -

26'350 145.84 -

146.39

27.12

25.44

23.77

22.10

20.42

316'201 -

317'400

26'350.05 -

26'450 146.40 -

146.94

27.16

25.49

23.83

22.16

20.49

317'401 -

318'600

26'450.05 -

26'550 146.95 -

147.50

27.20

25.54

23.88

22.22

20.56

318'601 -

319'800

26'550.05 -

26'650 147.51 -

148.06

27.24

25.59

23.93

22.28

20.62

319'801 -

321'000

26'650.05 -

26'750 148.07 -

148.61

27.28

25.63

23.99

22.34

20.69

321'001 -

322'200

26'750.05 -

26'850 148.62 -

149.17

27.33

25.68

24.04

22.40

20.75

322'201 -

323'400

26'850.05 -

26'950 149.18 -

149.72

27.36

25.73

24.09

22.45

20.81

323'401 -

324'600

26'950.05 -

27'050 149.73 -

150.28

27.40

25.77

24.14

22.51

20.88

324'601 -

325'800

27'050.05 -

27'150 150.29 -

150.83

27.44

25.82

24.19

22.57

20.94

325'801 -

327'000

27'150.05 -

27'250 150.84 -

151.39

27.48

25.86

24.24

22.62

21.00

327'001 -

328'200

27'250.05 -

27'350 151.40 -

151.94

27.52

25.91

24.29

22.68

21.07

328'201 -

329'400

27'350.05 -

27'450 151.95 -

152.50

27.56

25.95

24.34

22.73

21.13

329'401 -

330'600

27'450.05 -

27'550 152.51 -

153.06

27.60

25.99

24.39

22.79

21.19

330'601 -

331'800

27'550.05 -

27'650 153.07 -

153.61

27.64

26.04

24.44

22.85

21.25

331'801 -

333'000

27'650.05 -

27'750 153.62 -

154.17

27.67

26.08

24.49

22.90

21.31

333'001 -

334'200

27'750.05 -

27'850 154.18 -

154.72

27.72

26.12

24.54

22.96

21.37

334'201 -

335'400

27'850.05 -

27'950 154.73 -

155.28

27.76

26.17

24.59

23.01

21.43

335'401 -

336'600

27'950.05 -

28'050 155.29 -

155.83

27.79

26.21

24.64

23.06

21.49

336'601 -

337'800

28'050.05 -

28'150 155.84 -

156.39

27.83

26.25

24.68

23.12

21.55

337'801 -

339'000

28'150.05 -

28'250 156.40 -

156.94

27.87

26.29

24.73

23.17

21.61

339'001 -

340'200

28'250.05 -

28'350 156.95 -

157.50

27.91

26.33

24.78

23.22

21.67

340'201 -

341'400

28'350.05 -

28'450 157.51 -

158.06

27.95

26.38

24.83

23.27

21.72

Barème Impôt Source 2023 - République et

Canton de Genève - novembre 2022

Page 7

TRANCHES BAREMES

IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

341'401 -

342'600

28'450.05 -

28'550 158.07 -

158.61

27.99

26.42

24.87

23.33

21.78

342'601 -

343'800

28'550.05 -

28'650 158.62 -

159.17

28.03

26.46

24.92

23.38

21.84

343'801 -

345'000

28'650.05 -

28'750 159.18 -

159.72

28.06

26.50

24.96

23.43

21.89

345'001 -

346'200

28'750.05 -

28'850 159.73 -

160.28

28.10

26.54

25.01

23.48

21.95

346'201 -

347'400

28'850.05 -

28'950 160.29 -

160.83

28.14

26.58

25.05

23.53

22.01

347'401 -

348'600

28'950.05 -

29'050 160.84 -

161.39

28.18

26.62

25.10

23.58

22.06

348'601 -

349'800

29'050.05 -

29'150 161.40 -

161.94

28.21

26.66

25.14

23.63

22.11

349'801 -

351'000

29'150.05 -

29'250 161.95 -

162.50

28.25

26.70

25.19

23.68

22.17

351'001 -

352'200

29'250.05 -

29'350 162.51 -

163.06

28.29

26.75

25.23

23.73

22.23

352'201 -

353'400

29'350.05 -

29'450 163.07 -

163.61

28.32

26.78

25.27

23.77

22.28

353'401 -

354'600

29'450.05 -

29'550 163.62 -

164.17

28.36

26.83

25.32

23.82

22.33

354'601 -

355'800

29'550.05 -

29'650 164.18 -

164.72

28.40

26.87

25.36

23.87

22.39

355'801 -

357'000

29'650.05 -

29'750 164.73 -

165.28

28.44

26.91

25.40

23.92

22.44

357'001 -

358'200

29'750.05 -

29'850 165.29 -

165.83

28.48

26.95

25.45

23.97

22.49

358'201 -

359'400

29'850.05 -

29'950 165.84 -

166.39

28.51

26.98

25.49

24.01

22.54

359'401 -

360'600

29'950.05 -

30'050 166.40 -

166.94

28.55

27.02

25.53

24.06

22.59

360'601 -

361'800

30'050.05 -

30'150 166.95 -

167.50

28.59

27.06

25.57

24.11

22.64

361'801 -

363'000

30'150.05 -

30'250 167.51 -

168.06

28.62

27.10

25.61

24.15

22.69

363'001 -

364'200

30'250.05 -

30'350 168.07 -

168.61

28.66

27.14

25.65

24.20

22.75

364'201 -

365'400

30'350.05 -

30'450 168.62 -

169.17

28.70

27.18

25.70

24.25

22.80

365'401 -

366'600

30'450.05 -

30'550 169.18 -

169.72

28.73

27.22

25.74

24.29

22.84

366'601 -

367'800

30'550.05 -

30'650 169.73 -

170.28

28.77

27.26

25.78

24.33

22.90

367'801 -

369'000

30'650.05 -

30'750 170.29 -

170.83

28.80

27.30

25.83

24.38

22.95

369'001 -

370'200

30'750.05 -

30'850 170.84 -

171.39

28.83

27.34

25.87

24.42

22.99

370'201 -

371'400

30'850.05 -

30'950 171.40 -

171.94

28.87

27.38

25.91

24.47

23.04

371'401 -

372'600

30'950.05 -

31'050 171.95 -

172.50

28.90

27.41

25.95

24.51

23.09

372'601 -

373'800

31'050.05 -

31'150 172.51 -

173.06

28.94

27.45

25.99

24.55

23.14

373'801 -

375'000

31'150.05 -

31'250 173.07 -

173.61

28.97

27.49

26.03

24.60

23.19

375'001 -

376'200

31'250.05 -

31'350 173.62 -

174.17

29.01

27.53

26.07

24.64

23.23

376'201 -

377'400

31'350.05 -

31'450 174.18 -

174.72

29.04

27.57

26.11

24.68

23.28

377'401 -

378'600

31'450.05 -

31'550 174.73 -

175.28

29.07

27.61

26.15

24.73

23.33

378'601 -

379'800

31'550.05 -

31'650 175.29 -

175.83

29.11

27.65

26.19

24.77

23.37

379'801 -

381'000

31'650.05 -

31'750 175.84 -

176.39

29.14

27.68

26.23

24.81

23.42

381'001 -

382'200

31'750.05 -

31'850 176.40 -

176.94

29.17

27.72

26.27

24.86

23.47

382'201 -

383'400

31'850.05 -

31'950 176.95 -

177.50

29.20

27.76

26.31

24.90

23.51

383'401 -

384'600

31'950.05 -

32'050 177.51 -

178.06

29.24

27.80

26.35

24.94

23.56

384'601 -

385'800

32'050.05 -

32'150 178.07 -

178.61

29.27

27.83

26.40

24.99

23.60

385'801 -

387'000

32'150.05 -

32'250 178.62 -

179.17

29.30

27.87

26.43

25.03

23.65

387'001 -

388'200

32'250.05 -

32'350 179.18 -

179.72

29.33

27.91

26.48

25.07

23.69

388'201 -

389'400

32'350.05 -

32'450 179.73 -

180.28

29.36

27.94

26.51

25.11

23.73

389'401 -

390'600

32'450.05 -

32'550 180.29 -

180.83

29.40

27.98

26.56

25.15

23.78

390'601 -

391'800

32'550.05 -

32'650 180.84 -

181.39

29.43

28.01

26.60

25.20

23.82

391'801 -

393'000

32'650.05 -

32'750 181.40 -

181.94

29.46

28.05

26.63

25.24

23.86

393'001 -

394'200

32'750.05 -

32'850 181.95 -

182.50

29.49

28.08

26.68

25.28

23.91

394'201 -

395'400

32'850.05 -

32'950 182.51 -

183.06

29.52

28.12

26.72

25.32

23.95

395'401 -

396'600

32'950.05 -

33'050 183.07 -

183.61

29.55

28.15

26.75

25.36

23.99

396'601 -

397'800

33'050.05 -

33'150 183.62 -

184.17

29.58

28.19

26.79

25.40

24.04

397'801 -

399'000

33'150.05 -

33'250 184.18 -

184.72

29.61

28.22

26.83

25.44

24.09

399'001 -

400'200

33'250.05 -

33'350 184.73 -

185.28

29.64

28.25

26.87

25.48

24.13

400'201 -

401'400

33'350.05 -

33'450 185.29 -

185.83

29.67

28.29

26.91

25.53

24.17

401'401 -

402'600

33'450.05 -

33'550 185.84 -

186.39

29.70

28.32

26.94

25.57

24.21

402'601 -

403'800

33'550.05 -

33'650 186.40 -

186.94

29.73

28.36

26.98

25.61

24.26

403'801 -

405'000

33'650.05 -

33'750 186.95 -

187.50

29.76

28.39

27.02

25.65

24.30

405'001 -

406'200

33'750.05 -

33'850 187.51 -

188.06

29.79

28.42

27.06

25.69

24.34

406'201 -

407'400

33'850.05 -

33'950 188.07 -

188.61

29.82

28.45

27.09

25.73

24.39

407'401 -

408'600

33'950.05 -

34'050 188.62 -

189.17

29.85

28.49

27.13

25.77

24.43

408'601 -

409'800

34'050.05 -

34'150 189.18 -

189.72

29.87

28.52

27.17

25.81

24.47

409'801 -

411'000

34'150.05 -

34'250 189.73 -

190.28

29.90

28.55

27.20

25.85

24.51

411'001 -

412'200

34'250.05 -

34'350 190.29 -

190.83

29.93

28.59

27.24

25.89

24.56

412'201 -

413'400

34'350.05 -

34'450 190.84 -

191.39

29.96

28.62

27.27

25.93

24.60

413'401 -

414'600

34'450.05 -

34'550 191.40 -

191.94

29.99

28.65

27.31

25.97

24.64

414'601 -

415'800

34'550.05 -

34'650 191.95 -

192.50

30.01

28.68

27.34

26.01

24.68

Barème Impôt Source 2023 - République et

Canton de Genève - novembre 2022

Page 8

TRANCHES BAREMES

IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

415'801 -

417'000

34'650.05 -

34'750 192.51 -

193.06

30.04

28.71

27.38

26.05

24.72

417'001 -

418'200

34'750.05 -

34'850 193.07 -

193.61

30.07

28.74

27.42

26.09

24.76

418'201 -

419'400

34'850.05 -

34'950 193.62 -

194.17

30.09

28.77

27.45

26.13

24.80

419'401 -

420'600

34'950.05 -

35'050 194.18 -

194.72

30.12

28.80

27.49

26.17

24.85

420'601 -

421'800

35'050.05 -

35'150 194.73 -

195.28

30.15

28.84

27.52

26.21

24.89

421'801 -

423'000

35'150.05 -

35'250 195.29 -

195.83

30.18

28.86

27.55

26.24

24.93

423'001 -

424'200

35'250.05 -

35'350 195.84 -

196.39

30.20

28.90

27.59

26.28

24.97

424'201 -

425'400

35'350.05 -

35'450 196.40 -

196.94

30.23

28.93

27.62

26.32

25.02

425'401 -

426'600

35'450.05 -

35'550 196.95 -

197.50

30.26

28.95

27.65

26.35

25.05

426'601 -

427'800

35'550.05 -

35'650 197.51 -

198.06

30.28

28.99

27.69

26.39

25.10

427'801 -

429'000

35'650.05 -

35'750 198.07 -

198.61

30.31

29.02

27.72

26.43

25.14

429'001 -

430'200

35'750.05 -

35'850 198.62 -

199.17

30.33

29.04

27.75

26.47

25.18

430'201 -

431'400

35'850.05 -

35'950 199.18 -

199.72

30.36

29.07

27.79

26.50

25.22

431'401 -

432'600

35'950.05 -

36'050 199.73 -

200.28

30.38

29.10

27.82

26.54

25.26

432'601 -

433'800

36'050.05 -

36'150 200.29 -

200.83

30.41

29.13

27.85

26.57

25.30

433'801 -

435'000

36'150.05 -

36'250 200.84 -

201.39

30.44

29.16

27.89

26.61

25.34

435'001 -

436'200

36'250.05 -

36'350 201.40 -

201.94

30.46

29.19

27.92

26.65

25.37

436'201 -

437'400

36'350.05 -

36'450 201.95 -

202.50

30.49

29.22

27.95

26.68

25.41

437'401 -

438'600

36'450.05 -

36'550 202.51 -

203.06

30.51

29.25

27.98

26.72

25.45

438'601 -

439'800

36'550.05 -

36'650 203.07 -

203.61

30.53

29.27

28.01

26.75

25.49

439'801 -

441'000

36'650.05 -

36'750 203.62 -

204.17

30.56

29.30

28.05

26.79

25.53

441'001 -

442'200

36'750.05 -

36'850 204.18 -

204.72

30.59

29.33

28.08

26.82

25.57

442'201 -

443'400

36'850.05 -

36'950 204.73 -

205.28

30.61

29.36

28.11

26.86

25.61

443'401 -

444'600

36'950.05 -

37'050 205.29 -

205.83

30.63

29.39

28.14

26.89

25.64

444'601 -

445'800

37'050.05 -

37'150 205.84 -

206.39

30.66

29.41

28.17

26.92

25.68

445'801 -

447'000

37'150.05 -

37'250 206.40 -

206.94

30.68

29.44

28.20

26.96

25.72

447'001 -

448'200

37'250.05 -

37'350 206.95 -

207.50

30.71

29.47

28.23

26.99

25.76

448'201 -

449'400

37'350.05 -

37'450 207.51 -

208.06

30.73

29.49

28.26

27.03

25.79

449'401 -

450'600

37'450.05 -

37'550 208.07 -

208.61

30.75

29.52

28.29

27.06

25.83

450'601 -

451'800

37'550.05 -

37'650 208.62 -

209.17

30.78

29.55

28.32

27.09

25.87

451'801 -

453'000

37'650.05 -

37'750 209.18 -

209.72

30.80

29.57

28.35

27.13

25.90

453'001 -

454'200

37'750.05 -

37'850 209.73 -

210.28

30.82

29.60

28.38

27.16

25.94

454'201 -

455'400

37'850.05 -

37'950 210.29 -

210.83

30.85

29.63

28.41

27.19

25.98

455'401 -

456'600

37'950.05 -

38'050 210.84 -

211.39

30.87

29.65

28.44

27.22

26.01

456'601 -

457'800

38'050.05 -

38'150 211.40 -

211.94

30.89

29.68

28.47

27.26

26.05

457'801 -

459'000

38'150.05 -

38'250 211.95 -

212.50

30.92

29.71

28.50

27.29

26.08

459'001 -

460'200

38'250.05 -

38'350 212.51 -

213.06

30.94

29.73

28.53

27.32

26.12

460'201 -

461'400

38'350.05 -

38'450 213.07 -

213.61

30.96

29.76

28.56

27.35

26.15

461'401 -

462'600

38'450.05 -

38'550 213.62 -

214.17

30.98

29.78

28.58

27.38

26.18

462'601 -

463'800

38'550.05 -

38'650 214.18 -

214.72

31.00

29.81

28.61

27.42

26.22

463'801 -

465'000

38'650.05 -

38'750 214.73 -

215.28

31.03

29.83

28.64

27.45

26.26

465'001 -

466'200

38'750.05 -

38'850 215.29 -

215.83

31.05

29.86

28.67

27.48

26.29

466'201 -

467'400

38'850.05 -

38'950 215.84 -

216.39

31.07

29.88

28.70

27.51

26.32

467'401 -

468'600

38'950.05 -

39'050 216.40 -

216.94

31.09

29.91

28.73

27.54

26.36

468'601 -

469'800

39'050.05 -

39'150 216.95 -

217.50

31.11

29.93

28.75

27.57

26.39

469'801 -

471'000

39'150.05 -

39'250 217.51 -

218.06

31.13

29.96

28.78

27.60

26.42

471'001 -

472'200

39'250.05 -

39'350 218.07 -

218.61

31.16

29.98

28.81

27.63

26.46

472'201 -

473'400

39'350.05 -

39'450 218.62 -

219.17

31.18

30.01

28.83

27.66

26.49

473'401 -

474'600

39'450.05 -

39'550 219.18 -

219.72

31.20

30.03

28.86

27.69

26.52

474'601 -

475'800

39'550.05 -

39'650 219.73 -

220.28

31.22

30.05

28.89

27.72

26.56

475'801 -

477'000

39'650.05 -

39'750 220.29 -

220.83

31.24

30.08

28.91

27.75

26.59

477'001 -

478'200

39'750.05 -

39'850 220.84 -

221.39

31.26

30.10

28.94

27.78

26.62

478'201 -

479'400

39'850.05 -

39'950 221.40 -

221.94

31.28

30.12

28.97

27.81

26.65

479'401 -

480'600

39'950.05 -

40'050 221.95 -

222.50

31.30

30.15

29.00

27.84

26.69

480'601 -

481'800

40'050.05 -

40'150 222.51 -

223.06

31.32

30.17

29.02

27.87

26.72

481'801 -

483'000

40'150.05 -

40'250 223.07 -

223.61

31.34

30.20

29.05

27.90

26.75

483'001 -

484'200

40'250.05 -

40'350 223.62 -

224.17

31.37

30.22

29.07

27.93

26.78

484'201 -

485'400

40'350.05 -

40'450 224.18 -

224.72

31.39

30.24

29.10

27.96

26.82

485'401 -

486'600

40'450.05 -

40'550 224.73 -

225.28

31.41

30.26

29.13

27.99

26.85

486'601 -

487'800

40'550.05 -

40'650 225.29 -

225.83

31.43

30.29

29.15

28.01

26.88

487'801 -

489'000

40'650.05 -

40'750 225.84 -

226.39

31.45

30.31

29.18

28.04

26.91

489'001 -

490'200

40'750.05 -

40'850 226.40 -

226.94

31.48

30.33

29.20

28.07

26.94

Barème Impôt Source 2023 - République et

Canton de Genève - novembre 2022

Page 9

TRANCHES BAREMES

IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

490'201 -

491'400

40'850.05 -

40'950 226.95 -

227.50

31.50

30.36

29.23

28.10

26.97

491'401 -

492'600

40'950.05 -

41'050 227.51 -

228.06

31.52

30.38

29.25

28.13

27.00

492'601 -

493'800

41'050.05 -

41'150 228.07 -

228.61

31.54

30.40

29.28

28.15

27.03

493'801 -

495'000

41'150.05 -

41'250 228.62 -

229.17

31.56

30.42

29.30

28.18

27.06

495'001 -

496'200

41'250.05 -

41'350 229.18 -

229.72

31.58

30.44

29.33

28.21

27.09

496'201 -

497'400

41'350.05 -

41'450 229.73 -

230.28

31.61

30.47

29.35

28.24

27.12

497'401 -

498'600

41'450.05 -

41'550 230.29 -

230.83

31.63

30.49

29.38

28.27

27.15

498'601 -

499'800

41'550.05 -

41'650 230.84 -

231.39

31.65

30.51

29.40

28.29

27.18

499'801 -

501'000

41'650.05 -

41'750 231.40 -

231.94

31.67

30.54

29.43

28.32

27.21

501'001 -

502'200

41'750.05 -

41'850 231.95 -

232.50

31.69

30.56

29.45

28.35

27.24

502'201 -

503'400

41'850.05 -

41'950 232.51 -

233.06

31.71

30.58

29.47

28.37

27.27

503'401 -

504'600

41'950.05 -

42'050 233.07 -

233.61

31.73

30.61

29.50

28.40

27.30

504'601 -

505'800

42'050.05 -

42'150 233.62 -

234.17

31.75

30.63

29.52

28.42

27.33

505'801 -

507'000

42'150.05 -

42'250 234.18 -

234.72

31.77

30.65

29.55

28.45

27.36

507'001 -

508'200

42'250.05 -

42'350 234.73 -

235.28

31.79

30.68

29.57

28.48

27.39

508'201 -

509'400

42'350.05 -

42'450 235.29 -

235.83

31.81

30.70

29.59

28.50

27.42

509'401 -

510'600

42'450.05 -

42'550 235.84 -

236.39

31.83

30.72

29.62

28.53

27.44

510'601 -

511'800

42'550.05 -

42'650 236.40 -

236.94

31.85

30.75

29.64

28.56

27.47

511'801 -

513'000

42'650.05 -

42'750 236.95 -

237.50

31.87

30.77

29.66

28.58

27.50

513'001 -

514'200

42'750.05 -

42'850 237.51 -

238.06

31.89

30.79

29.69

28.61

27.53

514'201 -

515'400

42'850.05 -

42'950 238.07 -

238.61

31.91

30.81

29.71

28.63

27.56

515'401 -

516'600

42'950.05 -

43'050 238.62 -

239.17

31.93

30.83

29.73

28.66

27.59

516'601 -

517'800

43'050.05 -

43'150 239.18 -

239.72

31.95

30.86

29.76

28.68

27.61

517'801 -

519'000

43'150.05 -

43'250 239.73 -

240.28

31.97

30.88

29.78

28.71

27.64

519'001 -

520'200

43'250.05 -

43'350 240.29 -

240.83

31.99

30.90

29.81

28.73

27.67

520'201 -

521'400

43'350.05 -

43'450 240.84 -

241.39

32.01

30.92

29.83

28.76

27.70

521'401 -

522'600

43'450.05 -

43'550 241.40 -

241.94

32.03

30.94

29.86

28.78

27.72

522'601 -

523'800

43'550.05 -

43'650 241.95 -

242.50

32.05

30.96

29.88

28.81

27.75

523'801 -

525'000

43'650.05 -

43'750 242.51 -

243.06

32.07

30.99

29.91

28.83

27.78

525'001 -

526'200

43'750.05 -

43'850 243.07 -

243.61

32.08

31.01

29.93

28.86

27.80

526'201 -

527'400

43'850.05 -

43'950 243.62 -

244.17

32.10

31.03

29.95

28.88

27.83

527'401 -

528'600

43'950.05 -

44'050 244.18 -

244.72

32.12

31.05

29.98

28.91

27.86

528'601 -

529'800

44'050.05 -

44'150 244.73 -

245.28

32.14

31.07

30.00

28.93

27.88

529'801 -

531'000

44'150.05 -

44'250 245.29 -

245.83

32.16

31.09

30.02

28.96

27.91

531'001 -

532'200

44'250.05 -

44'350 245.84 -

246.39

32.18

31.11

30.05

28.98

27.94

532'201 -

533'400

44'350.05 -

44'450 246.40 -

246.94

32.20

31.13

30.07

29.01

27.96

533'401 -

534'600

44'450.05 -

44'550 246.95 -

247.50

32.22

31.15

30.09

29.03

27.99

534'601 -

535'800

44'550.05 -

44'650 247.51 -

248.06

32.23

31.17

30.11

29.06

28.01

535'801 -

537'000

44'650.05 -

44'750 248.07 -

248.61

32.25

31.19

30.14

29.08

28.04

537'001 -

538'200

44'750.05 -

44'850 248.62 -

249.17

32.27

31.22

30.16

29.11

28.07

538'201 -

539'400

44'850.05 -

44'950 249.18 -

249.72

32.29

31.23

30.18

29.13

28.09

539'401 -

540'600

44'950.05 -

45'050 249.73 -

250.28

32.30

31.26

30.21

29.16

28.12

540'601 -

541'800

45'050.05 -

45'150 250.29 -

250.83

32.32

31.28

30.23

29.18

28.14

541'801 -

543'000

45'150.05 -

45'250 250.84 -

251.39

32.34

31.30

30.25

29.21

28.17

543'001 -

544'200

45'250.05 -

45'350 251.40 -

251.94

32.36

31.32

30.27

29.23

28.19

544'201 -

545'400

45'350.05 -

45'450 251.95 -

252.50

32.38

31.34

30.30

29.26

28.22

545'401 -

546'600

45'450.05 -

45'550 252.51 -

253.06

32.39

31.36

30.32

29.28

28.24

546'601 -

547'800

45'550.05 -

45'650 253.07 -

253.61

32.41

31.38

30.34

29.30

28.27

547'801 -

549'000

45'650.05 -

45'750 253.62 -

254.17

32.43

31.39

30.36

29.33

28.29

549'001 -

550'200

45'750.05 -

45'850 254.18 -

254.72

32.45

31.41

30.38

29.35

28.32

550'201 -

551'400

45'850.05 -

45'950 254.73 -

255.28

32.46

31.43

30.41

29.38

28.35

551'401 -

552'600

45'950.05 -

46'050 255.29 -

255.83

32.48

31.45

30.43

29.40

28.37

552'601 -

553'800

46'050.05 -

46'150 255.84 -

256.39

32.50

31.47

30.45

29.42

28.40

553'801 -

555'000

46'150.05 -

46'250 256.40 -

256.94

32.51

31.49

30.47

29.45

28.43

555'001 -

556'200

46'250.05 -

46'350 256.95 -

257.50

32.53

31.51

30.49

29.47

28.45

556'201 -

557'400

46'350.05 -

46'450 257.51 -

258.06

32.55

31.53

30.51

29.49

28.48

557'401 -

558'600

46'450.05 -

46'550 258.07 -

258.61

32.57

31.55

30.53

29.52

28.50

558'601 -

559'800

46'550.05 -

46'650 258.62 -

259.17

32.58

31.57

30.55

29.54

28.53

559'801 -

561'000

46'650.05 -

46'750 259.18 -

259.72

32.60

31.59

30.58

29.56

28.55

561'001 -

562'200

46'750.05 -

46'850 259.73 -

260.28

32.61

31.60

30.60

29.59

28.58

562'201 -

563'400

46'850.05 -

46'950 260.29 -

260.83

32.63

31.62

30.62

29.61

28.60

563'401 -

564'600

46'950.05 -

47'050 260.84 -

261.39

32.65

31.64

30.64

29.63

28.63

Barème Impôt Source 2023 - République et

Canton de Genève - novembre 2022

Page 10

TRANCHES BAREMES

IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

564'601 -

565'800

47'050.05 -

47'150 261.40 -

261.94

32.66

31.66

30.66

29.65

28.65

565'801 -

567'000

47'150.05 -

47'250 261.95 -

262.50

32.68

31.68

30.68

29.68

28.68

567'001 -

568'200

47'250.05 -

47'350 262.51 -

263.06

32.70

31.70

30.70

29.70

28.70

568'201 -

569'400

47'350.05 -

47'450 263.07 -

263.61

32.71

31.71

30.72

29.72

28.73

569'401 -

570'600

47'450.05 -

47'550 263.62 -

264.17

32.73

31.73

30.74

29.75

28.75

570'601 -

571'800

47'550.05 -

47'650 264.18 -

264.72

32.74

31.75

30.76

29.77

28.78

571'801 -

573'000

47'650.05 -

47'750 264.73 -

265.28

32.76

31.77

30.78

29.79

28.80

573'001 -

574'200

47'750.05 -

47'850 265.29 -

265.83

32.78

31.79

30.80

29.81

28.82

574'201 -

575'400

47'850.05 -

47'950 265.84 -

266.39

32.79

31.80

30.82

29.83

28.85

575'401 -

576'600

47'950.05 -

48'050 266.40 -

266.94

32.81

31.82

30.84

29.86

28.87

576'601 -

577'800

48'050.05 -

48'150 266.95 -

267.50

32.82

31.84

30.86

29.88

28.90

577'801 -

579'000

48'150.05 -

48'250 267.51 -

268.06

32.84

31.86

30.88

29.90

28.92

579'001 -

580'200

48'250.05 -

48'350 268.07 -

268.61

32.85

31.88

30.90

29.92

28.94

580'201 -

582'600

48'350.05 -

48'550 268.62 -

269.72

32.88

31.90

30.93

29.95

28.98

582'601 -

585'000

48'550.05 -

48'750 269.73 -

270.83

32.91

31.94

30.97

30.00

29.02

585'001 -

587'400

48'750.05 -

48'950 270.84 -

271.94

32.94

31.97

31.01

30.04

29.07

587'401 -

589'800

48'950.05 -

49'150 271.95 -

273.06

32.97

32.01

31.04

30.08

29.12

589'801 -

592'200

49'150.05 -

49'350 273.07 -

274.17

33.00

32.04

31.08

30.12

29.16

592'201 -

594'600

49'350.05 -

49'550 274.18 -

275.28

33.03

32.07

31.12

30.16

29.21

594'601 -

597'000

49'550.05 -

49'750 275.29 -

276.39

33.06

32.11

31.16

30.21

29.25

597'001 -

599'400

49'750.05 -

49'950 276.40 -

277.50

33.09

32.14

31.19

30.25

29.30

599'401 -

601'800

49'950.05 -

50'150 277.51 -

278.61

33.11

32.17

31.23

30.28

29.34

601'801 -

604'200

50'150.05 -

50'350 278.62 -

279.72

33.15

32.21

31.27

30.33

29.39

604'201 -

606'600

50'350.05 -

50'550 279.73 -

280.83

33.17

32.24

31.30

30.37

29.43

606'601 -

609'000

50'550.05 -

50'750 280.84 -

281.94

33.20

32.27

31.34

30.40

29.47

609'001 -

611'400

50'750.05 -

50'950 281.95 -

283.06

33.23

32.30

31.37

30.44

29.51

611'401 -

613'800

50'950.05 -

51'150 283.07 -

284.17

33.26

32.33

31.41

30.48

29.56

613'801 -

616'200

51'150.05 -

51'350 284.18 -

285.28

33.28

32.36

31.44

30.52

29.60

616'201 -

618'600

51'350.05 -

51'550 285.29 -

286.39

33.31

32.39

31.48

30.56

29.64

618'601 -

621'000

51'550.05 -

51'750 286.40 -

287.50

33.34

32.42

31.51

30.60

29.68

621'001 -

623'400

51'750.05 -

51'950 287.51 -

288.61

33.37

32.46

31.55

30.63

29.72

623'401 -

625'800

51'950.05 -

52'150 288.62 -

289.72

33.39

32.49

31.58

30.67

29.76

625'801 -

628'200

52'150.05 -

52'350 289.73 -

290.83

33.42

32.52

31.61

30.71

29.80

628'201 -

630'600

52'350.05 -

52'550 290.84 -

291.94

33.45

32.55

31.65

30.75

29.85

630'601 -

633'000

52'550.05 -

52'750 291.95 -

293.06

33.47

32.58

31.68

30.78

29.89

633'001 -

635'400

52'750.05 -

52'950 293.07 -

294.17

33.50

32.60

31.71

30.82

29.92

635'401 -

637'800

52'950.05 -

53'150 294.18 -

295.28

33.52

32.63

31.74

30.85

29.96

637'801 -

640'200

53'150.05 -

53'350 295.29 -

296.39

33.55

32.66

31.78

30.89

30.00

640'201 -

642'600

53'350.05 -

53'550 296.40 -

297.50

33.57

32.69

31.81

30.92

30.04

642'601 -

645'000

53'550.05 -

53'750 297.51 -

298.61

33.60

32.72

31.84

30.96

30.08

645'001 -

647'400

53'750.05 -

53'950 298.62 -

299.72

33.63

32.75

31.87

31.00

30.12

647'401 -

649'800

53'950.05 -

54'150 299.73 -

300.83

33.65

32.78

31.90

31.03

30.16

649'801 -

652'200

54'150.05 -

54'350 300.84 -

301.94

33.67

32.80

31.93

31.06

30.19

652'201 -

654'600

54'350.05 -

54'550 301.95 -

303.06

33.70

32.83

31.96

31.10

30.23

654'601 -

657'000

54'550.05 -

54'750 303.07 -

304.17

33.72

32.86

32.00

31.13

30.27

657'001 -

659'400

54'750.05 -

54'950 304.18 -

305.28

33.75

32.89

32.03

31.17

30.30

659'401 -

661'800

54'950.05 -

55'150 305.29 -

306.39

33.77

32.91

32.06

31.20

30.34

661'801 -

664'200

55'150.05 -

55'350 306.40 -

307.50

33.79

32.94

32.09

31.23

30.38

664'201 -

666'600

55'350.05 -

55'550 307.51 -

308.61

33.82

32.97

32.12

31.26

30.41

666'601 -

669'000

55'550.05 -

55'750 308.62 -

309.72

33.84

32.99

32.15

31.30

30.45

669'001 -

671'400

55'750.05 -

55'950 309.73 -

310.83

33.86

33.02

32.17

31.33

30.48

671'401 -

673'800

55'950.05 -

56'150 310.84 -

311.94

33.89

33.05

32.20

31.36

30.52

673'801 -

676'200

56'150.05 -

56'350 311.95 -

313.06

33.91

33.07

32.23

31.39

30.55

676'201 -

678'600

56'350.05 -

56'550 313.07 -

314.17

33.93

33.10

32.26

31.42

30.59

678'601 -

681'000

56'550.05 -

56'750 314.18 -

315.28

33.96

33.12

32.29

31.46

30.62

681'001 -

683'400

56'750.05 -

56'950 315.29 -

316.39

33.98

33.15

32.32

31.49

30.66

683'401 -

685'800

56'950.05 -

57'150 316.40 -

317.50

34.00

33.17

32.35

31.52

30.69

685'801 -

688'200

57'150.05 -

57'350 317.51 -

318.61

34.02

33.20

32.37

31.55

30.72

688'201 -

690'600

57'350.05 -

57'550 318.62 -

319.72

34.05

33.22

32.40

31.58

30.76

690'601 -

693'000

57'550.05 -

57'750 319.73 -

320.83

34.07

33.25

32.43

31.61

30.79

693'001 -

695'400

57'750.05 -

57'950 320.84 -

321.94

34.09

33.27

32.46

31.64

30.82

695'401 -

697'800

57'950.05 -

58'150 321.95 -

323.06

34.11

33.30

32.48

31.67

30.86

Barème Impôt Source 2023 - République et

Canton de Genève - novembre 2022

Page 11

TRANCHES BAREMES

IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

697'801 -

700'200

58'150.05 -

58'350 323.07 -

324.17

34.13

33.32

32.51

31.70

30.89

700'201 -

702'600

58'350.05 -

58'550 324.18 -

325.28

34.15

33.35

32.54

31.73

30.92

702'601 -

705'000

58'550.05 -

58'750 325.29 -

326.39

34.17

33.37

32.56

31.76

30.95

705'001 -

707'400

58'750.05 -

58'950 326.40 -

327.50

34.19

33.39

32.59

31.79

30.99

707'401 -

709'800

58'950.05 -

59'150 327.51 -

328.61

34.22

33.42

32.62

31.82

31.02

709'801 -

712'200

59'150.05 -

59'350 328.62 -

329.72

34.24

33.44

32.64

31.85

31.05

712'201 -

714'600

59'350.05 -

59'550 329.73 -

330.83

34.26

33.46

32.67

31.87

31.08

714'601 -

717'000

59'550.05 -

59'750 330.84 -

331.94

34.28

33.49

32.70

31.90

31.11

717'001 -

719'400

59'750.05 -

59'950 331.95 -

333.06

34.30

33.51

32.72

31.93

31.14

719'401 -

721'800

59'950.05 -

60'150 333.07 -

334.17

34.32

33.53

32.75

31.96

31.17

721'801 -

724'200

60'150.05 -

60'350 334.18 -

335.28

34.34

33.55

32.77

31.99

31.20

724'201 -

726'600

60'350.05 -

60'550 335.29 -

336.39

34.36

33.58

32.80

32.02

31.23

726'601 -

729'000

60'550.05 -

60'750 336.40 -

337.50

34.38

33.60

32.82

32.04

31.26

729'001 -

731'400

60'750.05 -

60'950 337.51 -

338.61

34.40

33.62

32.84

32.07

31.29

731'401 -

733'800

60'950.05 -

61'150 338.62 -

339.72

34.42

33.64

32.87

32.10

31.32

733'801 -

736'200

61'150.05 -

61'350 339.73 -

340.83

34.44

33.67

32.89

32.12

31.35

736'201 -

738'600

61'350.05 -

61'550 340.84 -

341.94

34.46

33.69

32.92

32.15

31.38

738'601 -

741'000

61'550.05 -

61'750 341.95 -

343.06

34.48

33.71

32.94

32.18

31.41

741'001 -

743'400

61'750.05 -

61'950 343.07 -

344.17

34.50

33.73

32.97

32.20

31.44

743'401 -

745'800

61'950.05 -

62'150 344.18 -

345.28

34.52

33.75

32.99

32.23

31.47

745'801 -

748'200

62'150.05 -

62'350 345.29 -

346.39

34.54

33.77

33.01

32.26

31.50

748'201 -

750'600

62'350.05 -

62'550 346.40 -

347.50

34.56

33.79

33.04

32.28

31.52

750'601 -

753'000

62'550.05 -

62'750 347.51 -

348.61

34.58

33.81

33.06

32.31

31.55

753'001 -

755'400

62'750.05 -

62'950 348.62 -

349.72

34.60

33.84

33.08

32.33

31.58

755'401 -

757'800

62'950.05 -

63'150 349.73 -

350.83

34.62

33.86

33.11

32.36

31.61

757'801 -

760'200

63'150.05 -

63'350 350.84 -

351.94

34.65

33.88

33.13

32.38

31.64

760'201 -

762'600

63'350.05 -

63'550 351.95 -

353.06

34.66

33.90

33.15

32.41

31.66

762'601 -

765'000

63'550.05 -

63'750 353.07 -

354.17

34.68

33.93

33.17

32.43

31.69

765'001 -

767'400

63'750.05 -

63'950 354.18 -

355.28

34.70

33.95

33.20

32.46

31.72

767'401 -

769'800

63'950.05 -

64'150 355.29 -

356.39

34.73

33.97

33.22

32.48

31.75

769'801 -

772'200

64'150.05 -

64'350 356.40 -

357.50

34.75

33.99

33.24

32.51

31.77

772'201 -

774'600

64'350.05 -

64'550 357.51 -

358.61

34.76

34.02

33.27

32.53

31.80

774'601 -

777'000

64'550.05 -

64'750 358.62 -

359.72

34.79

34.04

33.29

32.56

31.83

777'001 -

779'400

64'750.05 -

64'950 359.73 -

360.83

34.80

34.06

33.32

32.58

31.85

779'401 -

781'800

64'950.05 -

65'150 360.84 -

361.94

34.82

34.08

33.34

32.60

31.88

781'801 -

784'200

65'150.05 -

65'350 361.95 -

363.06

34.84

34.10

33.36

32.63

31.90

784'201 -

786'600

65'350.05 -

65'550 363.07 -

364.17

34.86

34.12

33.39

32.65

31.93

786'601 -

789'000

65'550.05 -

65'750 364.18 -

365.28

34.88

34.15

33.41

32.67

31.95

789'001 -

791'400

65'750.05 -

65'950 365.29 -

366.39

34.90

34.17

33.43

32.70

31.98

791'401 -

793'800

65'950.05 -

66'150 366.40 -

367.50

34.92

34.19

33.46

32.73

32.00

793'801 -

796'200

66'150.05 -

66'350 367.51 -

368.61

34.94

34.21

33.48

32.75

32.03

796'201 -

798'600

66'350.05 -

66'550 368.62 -

369.72

34.96

34.23

33.50

32.78

32.06

798'601 -

801'000

66'550.05 -

66'750 369.73 -

370.83

34.97

34.25

33.53

32.80

32.08

801'001 -

803'400

66'750.05 -

66'950 370.84 -

371.94

34.99

34.27

33.55

32.83

32.11

803'401 -

805'800

66'950.05 -

67'150 371.95 -

373.06

35.01

34.29

33.57

32.85

32.13

805'801 -

808'200

67'150.05 -

67'350 373.07 -

374.17

35.03

34.31

33.59

32.88

32.16

808'201 -

810'600

67'350.05 -

67'550 374.18 -

375.28

35.05

34.33

33.61

32.90

32.18

810'601 -

813'000

67'550.05 -

67'750 375.29 -

376.39

35.07

34.35

33.64

32.92

32.21

813'001 -

815'400

67'750.05 -

67'950 376.40 -

377.50

35.08

34.37

33.66

32.95

32.24

815'401 -

817'800

67'950.05 -

68'150 377.51 -

378.61

35.10

34.39

33.68

32.97

32.26

817'801 -

820'200

68'150.05 -

68'350 378.62 -

379.72

35.12

34.41

33.70

33.00

32.29

820'201 -

822'600

68'350.05 -

68'550 379.73 -

380.83

35.14

34.43

33.73

33.02

32.31

822'601 -

825'000

68'550.05 -

68'750 380.84 -

381.94

35.15

34.45

33.75

33.04

32.34

825'001 -

827'400

68'750.05 -

68'950 381.95 -

383.06

35.17

34.47

33.77

33.07

32.37

827'401 -

829'800

68'950.05 -

69'150 383.07 -

384.17

35.19

34.49

33.79

33.09

32.39

829'801 -

832'200

69'150.05 -

69'350 384.18 -

385.28

35.20

34.51

33.81

33.11

32.42

832'201 -

834'600

69'350.05 -

69'550 385.29 -

386.39

35.22

34.53

33.83

33.14

32.44

834'601 -

837'000

69'550.05 -

69'750 386.40 -

387.50

35.24

34.54

33.85

33.16

32.47

837'001 -

839'400

69'750.05 -

69'950 387.51 -

388.61

35.26

34.56

33.87

33.18

32.49

839'401 -

841'800

69'950.05 -

70'150 388.62 -

389.72

35.27

34.58

33.89

33.20

32.52

841'801 -

844'200

70'150.05 -

70'350 389.73 -

390.83

35.29

34.60

33.91

33.23

32.54

844'201 -

846'600

70'350.05 -

70'550 390.84 -

391.94

35.31

34.62

33.94

33.25

32.56

Barème Impôt Source 2023 - République et

Canton de Genève - novembre 2022

Page 12

TRANCHES BAREMES

IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

846'601 -

849'000

70'550.05 -

70'750 391.95 -

393.06

35.32

34.64

33.96

33.27

32.59

849'001 -

851'400

70'750.05 -

70'950 393.07 -

394.17

35.34

34.66

33.98

33.29

32.61

851'401 -

853'800

70'950.05 -

71'150 394.18 -

395.28

35.35

34.67

33.99

33.32

32.64

853'801 -

856'200

71'150.05 -

71'350 395.29 -

396.39

35.37

34.69

34.02

33.34

32.66

856'201 -

858'600

71'350.05 -

71'550 396.40 -

397.50

35.39

34.71

34.04

33.36

32.68

858'601 -

861'000

71'550.05 -

71'750 397.51 -

398.61

35.40

34.73

34.05

33.38

32.71

861'001 -

863'400

71'750.05 -

71'950 398.62 -

399.72

35.42

34.75

34.08

33.40

32.73

863'401 -

865'800

71'950.05 -

72'150 399.73 -

400.83

35.43

34.76

34.09

33.42

32.75

865'801 -

868'200

72'150.05 -

72'350 400.84 -

401.94

35.45

34.78

34.11

33.45

32.78

868'201 -

870'600

72'350.05 -

72'550 401.95 -

403.06

35.46

34.80

34.13

33.47

32.80

870'601 -

873'000

72'550.05 -

72'750 403.07 -

404.17

35.48

34.82

34.15

33.49

32.82

873'001 -

875'400

72'750.05 -

72'950 404.18 -

405.28

35.50

34.83

34.17

33.51

32.85

875'401 -

877'800

72'950.05 -

73'150 405.29 -

406.39

35.51

34.85

34.19

33.53

32.87

877'801 -

880'200

73'150.05 -

73'350 406.40 -

407.50

35.53

34.87

34.21

33.55

32.89

880'201 -

882'600

73'350.05 -

73'550 407.51 -

408.61

35.54

34.89

34.23

33.57

32.91

882'601 -

885'000

73'550.05 -

73'750 408.62 -

409.72

35.56

34.91

34.25

33.60

32.94

885'001 -

887'400

73'750.05 -

73'950 409.73 -

410.83

35.59

34.93

34.28

33.62

32.97

887'401 -

889'800

73'950.05 -

74'150 410.84 -

411.94

35.61

34.96

34.31

33.65

33.00

889'801 -

892'200

74'150.05 -

74'350 411.95 -

413.06

35.63

34.98

34.33

33.68

33.03

892'201 -

894'600

74'350.05 -

74'550 413.07 -

414.17

35.65

35.00

34.36

33.71

33.06

894'601 -

897'000

74'550.05 -

74'750 414.18 -

415.28

35.67

35.03

34.38

33.74

33.09

897'001 -

899'400

74'750.05 -

74'950 415.29 -

416.39

35.68

35.05

34.41

33.76

33.12

899'401 -

901'800

74'950.05 -

75'150 416.40 -

417.50

35.70

35.07

34.43

33.79

33.15

901'801 -

904'200

75'150.05 -

75'350 417.51 -

418.61

35.72

35.09

34.46

33.82

33.17

904'201 -

906'600

75'350.05 -

75'550 418.62 -

419.72

35.74

35.11

34.48

33.84

33.20

906'601 -

909'000

75'550.05 -

75'750 419.73 -

420.83

35.75

35.13

34.50

33.87

33.23

909'001 -

911'400

75'750.05 -

75'950 420.84 -

421.94

35.77

35.15

34.52

33.90

33.26

911'401 -

913'800

75'950.05 -

76'150 421.95 -

423.06

35.79

35.17

34.54

33.92

33.29

913'801 -

916'200

76'150.05 -

76'350 423.07 -

424.17

35.80

35.18

34.56

33.94

33.31

916'201 -

918'600

76'350.05 -

76'550 424.18 -

425.28

35.82

35.20

34.58

33.97

33.34

918'601 -

921'000

76'550.05 -

76'750 425.29 -

426.39

35.84

35.22

34.61

33.99

33.37

921'001 -

923'400

76'750.05 -

76'950 426.40 -

427.50

35.85

35.24

34.63

34.01

33.40

923'401 -

925'800

76'950.05 -

77'150 427.51 -

428.61

35.87

35.26

34.64

34.03

33.42

925'801 -

928'200

77'150.05 -

77'350 428.62 -

429.72

35.89

35.28

34.66

34.05

33.44

928'201 -

930'600

77'350.05 -

77'550 429.73 -

430.83

35.90

35.29

34.68

34.07

33.46

930'601 -

933'000

77'550.05 -

77'750 430.84 -

431.94

35.92

35.31

34.70

34.10

33.49

933'001 -

935'400

77'750.05 -

77'950 431.95 -

433.06

35.94

35.33

34.72

34.12

33.51

935'401 -

937'800

77'950.05 -

78'150 433.07 -

434.17

35.95

35.35

34.74

34.14

33.53

937'801 -

940'200

78'150.05 -

78'350 434.18 -

435.28

35.97

35.37

34.76

34.16

33.56

940'201 -

942'600

78'350.05 -

78'550 435.29 -

436.39

35.99

35.38

34.78

34.18

33.58

942'601 -

945'000

78'550.05 -

78'750 436.40 -

437.50

36.00

35.40

34.80

34.20

33.60

945'001 -

947'400

78'750.05 -

78'950 437.51 -

438.61

36.02

35.42

34.82

34.22

33.62

947'401 -

949'800

78'950.05 -

79'150 438.62 -

439.72

36.03

35.44

34.84

34.24

33.64

949'801 -

952'200

79'150.05 -

79'350 439.73 -

440.83

36.05

35.45

34.86

34.26

33.66

952'201 -

954'600

79'350.05 -

79'550 440.84 -

441.94

36.06

35.47

34.88

34.28

33.69

954'601 -

957'000

79'550.05 -

79'750 441.95 -

443.06

36.08

35.49

34.89

34.30

33.71

957'001 -

959'400

79'750.05 -

79'950 443.07 -

444.17

36.10

35.50

34.91

34.32

33.73

959'401 -

961'800

79'950.05 -

80'150 444.18 -

445.28

36.11

35.52

34.93

34.34

33.75

961'801 -

964'200

80'150.05 -

80'350 445.29 -

446.39

36.13

35.54

34.95

34.36

33.77

964'201 -

966'600

80'350.05 -

80'550 446.40 -

447.50

36.14

35.56

34.97

34.38

33.79

966'601 -

969'000

80'550.05 -

80'750 447.51 -

448.61

36.16

35.57

34.99

34.40

33.81

969'001 -

971'400

80'750.05 -

80'950 448.62 -

449.72

36.17

35.59

35.00

34.42

33.84

971'401 -

973'800

80'950.05 -

81'150 449.73 -

450.83

36.19

35.61

35.02

34.44

33.86

973'801 -

976'200

81'150.05 -

81'350 450.84 -

451.94

36.20

35.62

35.04

34.46

33.88

976'201 -

978'600

81'350.05 -

81'550 451.95 -

453.06

36.22

35.64

35.06

34.48

33.90

978'601 -

981'000

81'550.05 -

81'750 453.07 -

454.17

36.23

35.65

35.08

34.50

33.92

981'001 -

983'400

81'750.05 -

81'950 454.18 -

455.28

36.25

35.67

35.09

34.52

33.94

983'401 -

985'800

81'950.05 -

82'150 455.29 -

456.39

36.26

35.69

35.11

34.53

33.96

985'801 -

988'200

82'150.05 -

82'350 456.40 -

457.50

36.28

35.70

35.13

34.55

33.98

988'201 -

990'600

82'350.05 -

82'550 457.51 -

458.61

36.29

35.72

35.15

34.57

34.00

990'601 -

993'000

82'550.05 -

82'750 458.62 -

459.72

36.31

35.73

35.16

34.59

34.02

993'001 -

995'400

82'750.05 -

82'950 459.73 -

460.83

36.32

35.75

35.18

34.61

34.04

Barème Impôt Source 2023 - République et

Canton de Genève - novembre 2022

Page 13

TRANCHES BAREMES IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année

Mois

A l'heure

Personne seule

fr.

fr.

fr.

A déterminer par l'AFC

%

%

%

%

%

995'401 -

997'800

82'950.05 -

83'150 460.84 -

461.94

36.33

35.77

35.20

34.63

34.06

997'801 -

1'000'200

83'150.05 -

83'350 461.95 -

463.06

36.35

35.78

35.21

34.65

34.08

1'000'201 -

1'002'600

83'350.05 -

83'550 463.07 -

464.17

36.36

35.80

35.23

34.66

34.10

1'002'601 -

1'005'000

83'550.05 -

83'750 464.18 -

465.28

36.38

35.81

35.25

34.68

34.12

1'005'001 -

1'007'400

83'750.05 -

83'950 465.29 -

466.39

36.39

35.83

35.26

34.70

34.14

1'007'401 -

1'009'800

83'950.05 -

84'150 466.40 -

467.50

36.40

35.84

35.28

34.72

34.16

1'009'801 -

1'012'200

84'150.05 -

84'350 467.51 -

468.61

36.42

35.86

35.30

34.74

34.18

1'012'201 -

1'014'600

84'350.05 -

84'550 468.62 -

469.72

36.43

35.87

35.31

34.75

34.20

1'014'601 -

1'017'000

84'550.05 -

84'750 469.73 -

470.83

36.45

35.89

35.33

34.77

34.22

1'017'001 -

1'019'400

84'750.05 -

84'950 470.84 -

471.94

36.46

35.90

35.35

34.79

34.23

1'019'401 -

1'021'800

84'950.05 -

85'150 471.95 -

473.06

36.47

35.92

35.36

34.81

34.25

1'021'801 -

1'024'200

85'150.05 -

85'350 473.07 -

474.17

36.49

35.93

35.38

34.83

34.27

1'024'201 -

1'026'600

85'350.05 -

85'550 474.18 -

475.28

36.50

35.95

35.40

34.84

34.29

1'026'601 -

1'029'000

85'550.05 -

85'750 475.29 -

476.39

36.51

35.96

35.41

34.86

34.31

1'029'001 -

1'031'400

85'750.05 -

85'950 476.40 -

477.50

36.53

35.98

35.43

34.88

34.33

1'031'401 -

1'033'800

85'950.05 -

86'150 477.51 -

478.61

36.54

35.99

35.44

34.90

34.35

1'033'801 -

1'036'200

86'150.05 -

86'350 478.62 -

479.72

36.55

36.01

35.46

34.91

34.36

1'036'201 -

1'038'600

86'350.05 -

86'550 479.73 -

480.83

36.57

36.02

35.48

34.93

34.38

1'038'601 -

1'041'000

86'550.05 -

86'750 480.84 -

481.94

36.58

36.04

35.49

34.95

34.40

1'041'001 -

1'043'400

86'750.05 -

86'950 481.95 -

483.06

36.60

36.05

35.51

34.96

34.42

1'043'401 -

1'045'800

86'950.05 -

87'150 483.07 -

484.17

36.61

36.06

35.52

34.98

34.44

1'045'801 -

1'048'200

87'150.05 -

87'350 484.18 -

485.28

36.62

36.08

35.54

35.00

34.46

1'048'201 -

1'050'600

87'350.05 -

87'550 485.29 -

486.39

36.63

36.09

35.55

35.01

34.47

1'050'601 -

1'053'000

87'550.05 -

87'750 486.40 -

487.50

36.65

36.11

35.57

35.03

34.49

1'053'001 -

1'055'400

87'750.05 -

87'950 487.51 -

488.61

36.66

36.12

35.58

35.05

34.51

1'055'401 -

1'057'800

87'950.05 -

88'150 488.62 -

489.72

36.67

36.14

35.60

35.06

34.53

1'057'801 -

1'060'200

88'150.05 -

88'350 489.73 -

490.83

36.69

36.15

35.61

35.08

34.54

1'060'201 -

1'062'600

88'350.05 -

88'550 490.84 -

491.94

36.70

36.16

35.63

35.10

34.56

1'062'601 -

1'065'000

88'550.05 -

88'750 491.95 -

493.06

36.71

36.18

35.64

35.11

34.58

1'065'001 -

1'067'400

88'750.05 -

88'950 493.07 -

494.17

36.72

36.19

35.66

35.13

34.60

1'067'401 -

1'069'800

88'950.05 -

89'150 494.18 -

495.28

36.73

36.20

35.67

35.14

34.61

1'069'801 -

1'072'200

89'150.05 -

89'350 495.29 -

496.39

36.75

36.22

35.69

35.16

34.63

1'072'201 -

1'074'600

89'350.05 -

89'550 496.40 -

497.50

36.76

36.23

35.70

35.18

34.65

1'074'601 -

1'077'000

89'550.05 -

89'750 497.51 -

498.61

36.77

36.25

35.72

35.19

34.67

1'077'001 -

1'079'400

89'750.05 -

89'950 498.62 -

499.72

36.78

36.26

35.73

35.21

34.68

1'079'401 -

1'081'800

89'950.05 -

90'150 499.73 -

500.83

36.80

36.27

35.75

35.22

34.70

1'081'801 -

1'084'200

90'150.05 -

90'350 500.84 -

501.94

36.81

36.29

35.76

35.24

34.72

1'084'201 -

1'086'600

90'350.05 -

90'550 501.95 -

503.06

36.82

36.30

35.78

35.25

34.73

1'086'601 -

1'089'000

90'550.05 -

90'750 503.07 -

504.17

36.83

36.31

35.79

35.27

34.75

1'089'001 -

1'091'400

90'750.05 -

90'950 504.18 -

505.28

36.85

36.33

35.81

35.29

34.77

1'091'401 -

1'093'800

90'950.05 -

91'150 505.29 -

506.39

36.86

36.34

35.82

35.30

34.78

1'093'801 -

1'096'200

91'150.05 -

91'350 506.40 -

507.50

36.87

36.35

35.83

35.32

34.80

1'096'201 -

1'098'600

91'350.05 -

91'550 507.51 -

508.61

36.88

36.36

35.85

35.33

34.81

1'098'601 -

1'101'000

91'550.05 -

91'750 508.62 -

509.72

36.89

36.38

35.86

35.35

34.83

1'101'001 -

1'103'400

91'750.05 -

91'950 509.73 -

510.83

36.90

36.39

35.88

35.36

34.85

1'103'401 -

1'105'800

91'950.05 -

92'150 510.84 -

511.94

36.92

36.40

35.89

35.38

34.86

1'105'801 -

1'108'200

92'150.05 -

92'350 511.95 -

513.06

36.93

36.42

35.90

35.39

34.88

1'108'201 -

1'110'600

92'350.05 -

92'550 513.07 -

514.17

36.94

36.43

35.92

35.41

34.90

1'110'601 -

1'113'000

92'550.05 -

92'750 514.18 -

515.28

36.95

36.44

35.93

35.42

34.91

1'113'001 -

1'115'400

92'750.05 -

92'950 515.29 -

516.39

36.96

36.45

35.94

35.44

34.93

1'115'401 -

1'117'800

92'950.05 -

93'150 516.40 -

517.50

36.97

36.47

35.96

35.45

34.94

1'117'801 -

1'120'200

93'150.05 -

93'350 517.51 -

518.61

36.99

36.48

35.97

35.47

34.96

1'120'201 -

1'122'600

93'350.05 -

93'550 518.62 -

519.72

37.00

36.49

35.99

35.48

34.97

1'122'601 -

1'125'000

93'550.05 -

93'750 519.73 -

520.83

37.01

36.50

36.00

35.49

34.99

1'125'001 -

1'127'400

93'750.05 -

93'950 520.84 -

521.94

37.02

36.52

36.01

35.51

35.01

1'127'401 -

1'129'800

93'950.05 -

94'150 521.95 -

523.06

37.03

36.53

36.03

35.52

35.02

1'129'801 -

1'132'200

94'150.05 -

94'350 523.07 -

524.17

37.04

36.54

36.04

35.54

35.04

1'132'201 -

1'134'600

94'350.05 -

94'550 524.18 -

525.28

37.05

36.55

36.05

35.55

35.05

1'134'601 -

1'137'000

94'550.05 -

94'750 525.29 -

526.39

37.06

36.56

36.07

35.57

35.07

1'137'001 -

1'139'400

94'750.05 -

94'950 526.40 -

527.50

37.07

36.58

36.08

35.58

35.08

1'139'401 -

1'141'800

94'950.05 -

95'150 527.51 -

528.61

37.09

36.59

36.09

35.59

35.10

1'141'801 -

1'144'200

95'150.05 -

95'350 528.62 -

529.72

37.10

36.60

36.10

35.61

35.11

Barème Impôt Source 2023 - République et Canton de Genève - novembre 2022

Page 14

TRANCHES BAREMES IMPOTS A LA SOURCE 2023

TAUX BAREMES IMPOTS A LA SOURCE 2023

A1

A2

A3

A4

A5

Année Mois A l'heure

Personne seule

fr. fr. fr.

A déterminer par l'AFC

%

%

%

%

%

1'144'201 - 1'146'600 95'350.05 - 95'550 529.73 - 530.83

37.11

36.61

36.12

35.62

35.13

1'146'601 - 1'149'000 95'550.05 - 95'750 530.84 - 531.94

37.12

36.62

36.13

35.64

35.14

1'149'001 - 1'151'400 95'750.05 - 95'950 531.95 - 533.06

37.13

36.64

36.14

35.65

35.16

1'151'401 - 1'153'800 95'950.05 - 96'150 533.07 - 534.17

37.14

36.65

36.16

35.66

35.17

1'153'801 - 1'156'200 96'150.05 - 96'350 534.18 - 535.28

37.15

36.66

36.17

35.68

35.19

1'156'201 - 1'158'600 96'350.05 - 96'550 535.29 - 536.39

37.16

36.67

36.18

35.69

35.20

1'158'601 - 1'161'000 96'550.05 - 96'750 536.40 - 537.50

37.17

36.68

36.19

35.71

35.22

1'161'001 - 1'163'400 96'750.05 - 96'950 537.51 - 538.61

37.18

36.69

36.21

35.72

35.23

1'163'401 - 1'165'800 96'950.05 - 97'150 538.62 - 539.72

37.19

36.71

36.22

35.73

35.25

1'165'801 - 1'168'200 97'150.05 - 97'350 539.73 - 540.83

37.20

36.72

36.23

35.75

35.26

1'168'201 - 1'170'600 97'350.05 - 97'550 540.84 - 541.94

37.21

36.73

36.24

35.76

35.27

1'170'601 - 1'173'000 97'550.05 - 97'750 541.95 - 543.06

37.22

36.74

36.26

35.77

35.29

1'173'001 - 1'175'400 97'750.05 - 97'950 543.07 - 544.17

37.23

36.75

36.27

35.79

35.30

1'175'401 - 1'177'800 97'950.05 - 98'150 544.18 - 545.28

37.24

36.76

36.28

35.80

35.32

1'177'801 - 1'180'200 98'150.05 - 98'350 545.29 - 546.39

37.25

36.77

36.29

35.81

35.33

1'180'201 - 1'182'600 98'350.05 - 98'550 546.40 - 547.50

37.26

36.79

36.31

35.83

35.35

1'182'601 - 1'185'000 98'550.05 - 98'750 547.51 - 548.61

37.28

36.80

36.32

35.84

35.36

1'185'001 - 1'187'400 98'750.05 - 98'950 548.62 - 549.72

37.29

36.81

36.33

35.85

35.37

1'187'401 - 1'189'800 98'950.05 - 99'150 549.73 - 550.83

37.30

36.82

36.34

35.86

35.39

1'189'801 - 1'192'200 99'150.05 - 99'350 550.84 - 551.94

37.31

36.83

36.35

35.88

35.40

1'192'201 - 1'194'600 99'350.05 - 99'550 551.95 - 553.06

37.32

36.84

36.37

35.89

35.42

1'194'601 - 1'197'000 99'550.05 - 99'750 553.07 - 554.17

37.33

36.85

36.38

35.90

35.43

1'197'001 - 1'199'400 99'750.05 - 99'950 554.18 - 555.28

37.34

36.86

36.39

35.92

35.44

1'199'401 - 1'201'800 99'950.05 - 100'150 555.29 - 556.39

37.35

36.87

36.40

35.93

35.46

Dès 1'201'801 Dès 100'150.05 Dès 556.40

37.36

36.88

36.41

35.94

35.47

Barème Impôt Source 2023 - République et Canton de Genève - novembre 2022

Page 15