Barème sur le revenu

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

100

1.00

1.000

5'100

104.00

2.039

200

2.00

1.000

5'200

108.00

2.077

300

3.00

1.000

5'300

112.00

2.113

400

4.00

1.000

5'400

116.00

2.148

500

5.00

1.000

5'500

120.00

2.182

600

6.00

1.000

5'600

124.00

2.214

700

7.00

1.000

5'700

128.00

2.246

800

8.00

1.000

5'800

132.00

2.276

900

9.00

1.000

5'900

136.00

2.305

1'000

10.00

1.000

6'000

140.00

2.333

1'100

11.00

1.000

6'100

144.00

2.361

1'200

12.00

1.000

6'200

148.00

2.387

1'300

13.00

1.000

6'300

152.00

2.413

1'400

14.00

1.000

6'400

156.00

2.438

1'500

15.00

1.000

6'500

160.00

2.462

1'600

16.00

1.000

6'600

164.00

2.485

1'700

18.00

1.059

6'700

168.00

2.507

1'800

20.00

1.111

6'800

172.00

2.529

1'900

22.00

1.158

6'900

176.00

2.551

2'000

24.00

1.200

7'000

180.00

2.571

2'100

26.00

1.238

7'100

184.00

2.592

2'200

28.00

1.273

7'200

188.00

2.611

2'300

30.00

1.304

7'300

192.00

2.630

2'400

32.00

1.333

7'400

196.00

2.649

2'500

34.00

1.360

7'500

200.00

2.667

2'600

36.00

1.385

7'600

204.00

2.684

2'700

38.00

1.407

7'700

208.00

2.701

2'800

40.00

1.429

7'800

212.00

2.718

2'900

42.00

1.448

7'900

216.00

2.734

3'000

44.00

1.467

8'000

220.00

2.750

3'100

46.00

1.484

8'100

224.00

2.765

3'200

48.00

1.500

8'200

228.00

2.780

3'300

50.00

1.515

8'300

233.00

2.807

3'400

52.00

1.529

8'400

238.00

2.833

3'500

55.00

1.571

8'500

243.00

2.859

3'600

58.00

1.611

8'600

248.00

2.884

3'700

61.00

1.649

8'700

253.00

2.908

3'800

64.00

1.684

8'800

258.00

2.932

3'900

67.00

1.718

8'900

263.00

2.955

4'000

70.00

1.750

9'000

268.00

2.978

4'100

73.00

1.780

9'100

273.00

3.000

4'200

76.00

1.810

9'200

278.00

3.022

4'300

79.00

1.837

9'300

283.00

3.043

4'400

82.00

1.864

9'400

288.00

3.064

4'500

85.00

1.889

9'500

293.00

3.084

4'600

88.00

1.913

9'600

298.00

3.104

4'700

91.00

1.936

9'700

303.00

3.124

4'800

94.00

1.958

9'800

308.00

3.143

4'900

97.00

1.980

9'900

313.00

3.162

5'000

100.00

2.000

10'000

318.00

3.180

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

10'100

323.00

3.198

15'100

609.00

4.033

10'200

328.00

3.216

15'200

616.00

4.053

10'300

333.00

3.233

15'300

623.00

4.072

10'400

338.00

3.250

15'400

630.00

4.091

10'500

343.00

3.267

15'500

637.00

4.110

10'600

348.00

3.283

15'600

644.00

4.128

10'700

353.00

3.299

15'700

651.00

4.146

10'800

358.00

3.315

15'800

658.00

4.165

10'900

363.00

3.330

15'900

665.00

4.182

11'000

368.00

3.345

16'000

672.00

4.200

11'100

373.00

3.360

16'100

679.00

4.217

11'200

378.00

3.375

16'200

686.00

4.235

11'300

383.00

3.389

16'300

693.00

4.252

11'400

388.00

3.404

16'400

700.00

4.268

11'500

393.00

3.417

16'500

707.00

4.285

11'600

398.00

3.431

16'600

714.00

4.301

11'700

403.00

3.444

16'700

721.00

4.317

11'800

409.00

3.466

16'800

728.00

4.333

11'900

415.00

3.487

16'900

735.00

4.349

12'000

421.00

3.508

17'000

742.00

4.365

12'100

427.00

3.529

17'100

749.00

4.380

12'200

433.00

3.549

17'200

756.00

4.395

12'300

439.00

3.569

17'300

763.00

4.410

12'400

445.00

3.589

17'400

770.00

4.425

12'500

451.00

3.608

17'500

777.00

4.440

12'600

457.00

3.627

17'600

784.00

4.455

12'700

463.00

3.646

17'700

791.00

4.469

12'800

469.00

3.664

17'800

798.00

4.483

12'900

475.00

3.682

17'900

805.00

4.497

13'000

481.00

3.700

18'000

812.00

4.511

13'100

487.00

3.718

18'100

819.00

4.525

13'200

493.00

3.735

18'200

826.00

4.538

13'300

499.00

3.752

18'300

833.00

4.552

13'400

505.00

3.769

18'400

840.00

4.565

13'500

511.00

3.785

18'500

847.00

4.578

13'600

517.00

3.801

18'600

854.00

4.591

13'700

523.00

3.818

18'700

861.00

4.604

13'800

529.00

3.833

18'800

868.00

4.617

13'900

535.00

3.849

18'900

875.00

4.630

14'000

541.00

3.864

19'000

882.00

4.642

14'100

547.00

3.879

19'100

889.00

4.654

14'200

553.00

3.894

19'200

896.00

4.667

14'300

559.00

3.909

19'300

903.00

4.679

14'400

565.00

3.924

19'400

910.00

4.691

14'500

571.00

3.938

19'500

917.00

4.703

14'600

577.00

3.952

19'600

924.00

4.714

14'700

583.00

3.966

19'700

931.00

4.726

14'800

589.00

3.980

19'800

938.00

4.737

14'900

595.00

3.993

19'900

945.00

4.749

15'000

602.00

4.013

20'000

952.00

4.760

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

20'100

959.00

4.771

25'100

1'327.00

5.287

20'200

966.00

4.782

25'200

1'335.00

5.298

20'300

973.00

4.793

25'300

1'343.00

5.308

20'400

980.00

4.804

25'400

1'351.00

5.319

20'500

987.00

4.815

25'500

1'359.00

5.329

20'600

994.00

4.825

25'600

1'367.00

5.340

20'700

1'001.00

4.836

25'700

1'375.00

5.350

20'800

1'008.00

4.846

25'800

1'383.00

5.360

20'900

1'015.00

4.856

25'900

1'391.00

5.371

21'000

1'022.00

4.867

26'000

1'399.00

5.381

21'100

1'029.00

4.877

26'100

1'407.00

5.391

21'200

1'036.00

4.887

26'200

1'415.00

5.401

21'300

1'043.00

4.897

26'300

1'423.00

5.411

21'400

1'050.00

4.907

26'400

1'431.00

5.420

21'500

1'057.00

4.916

26'500

1'439.00

5.430

21'600

1'064.00

4.926

26'600

1'447.00

5.440

21'700

1'071.00

4.935

26'700

1'455.00

5.449

21'800

1'078.00

4.945

26'800

1'463.00

5.459

21'900

1'085.00

4.954

26'900

1'471.00

5.468

22'000

1'092.00

4.964

27'000

1'479.00

5.478

22'100

1'099.00

4.973

27'100

1'487.00

5.487

22'200

1'106.00

4.982

27'200

1'495.00

5.496

22'300

1'113.00

4.991

27'300

1'503.00

5.505

22'400

1'120.00

5.000

27'400

1'511.00

5.515

22'500

1'127.00

5.009

27'500

1'519.00

5.524

22'600

1'134.00

5.018

27'600

1'527.00

5.533

22'700

1'141.00

5.026

27'700

1'535.00

5.542

22'800

1'148.00

5.035

27'800

1'543.00

5.550

22'900

1'155.00

5.044

27'900

1'551.00

5.559

23'000

1'162.00

5.052

28'000

1'559.00

5.568

23'100

1'169.00

5.061

28'100

1'567.00

5.577

23'200

1'176.00

5.069

28'200

1'575.00

5.585

23'300

1'183.00

5.077

28'300

1'583.00

5.594

23'400

1'191.00

5.090

28'400

1'591.00

5.602

23'500

1'199.00

5.102

28'500

1'599.00

5.611

23'600

1'207.00

5.114

28'600

1'607.00

5.619

23'700

1'215.00

5.127

28'700

1'615.00

5.627

23'800

1'223.00

5.139

28'800

1'623.00

5.635

23'900

1'231.00

5.151

28'900

1'631.00

5.644

24'000

1'239.00

5.163

29'000

1'639.00

5.652

24'100

1'247.00

5.174

29'100

1'647.00

5.660

24'200

1'255.00

5.186

29'200

1'655.00

5.668

24'300

1'263.00

5.198

29'300

1'663.00

5.676

24'400

1'271.00

5.209

29'400

1'671.00

5.684

24'500

1'279.00

5.220

29'500

1'679.00

5.692

24'600

1'287.00

5.232

29'600

1'687.00

5.699

24'700

1'295.00

5.243

29'700

1'695.00

5.707

24'800

1'303.00

5.254

29'800

1'703.00

5.715

24'900

1'311.00

5.265

29'900

1'711.00

5.722

25'000

1'319.00

5.276

30'000

1'719.00

5.730

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

30'100

1'727.00

5.738

35'100

2'127.00

6.060

30'200

1'735.00

5.745

35'200

2'135.00

6.065

30'300

1'743.00

5.752

35'300

2'143.00

6.071

30'400

1'751.00

5.760

35'400

2'151.00

6.076

30'500

1'759.00

5.767

35'500

2'159.00

6.082

30'600

1'767.00

5.775

35'600

2'167.00

6.087

30'700

1'775.00

5.782

35'700

2'175.00

6.092

30'800

1'783.00

5.789

35'800

2'183.00

6.098

30'900

1'791.00

5.796

35'900

2'191.00

6.103

31'000

1'799.00

5.803

36'000

2'199.00

6.108

31'100

1'807.00

5.810

36'100

2'207.00

6.114

31'200

1'815.00

5.817

36'200

2'215.00

6.119

31'300

1'823.00

5.824

36'300

2'223.00

6.124

31'400

1'831.00

5.831

36'400

2'231.00

6.129

31'500

1'839.00

5.838

36'500

2'239.00

6.134

31'600

1'847.00

5.845

36'600

2'247.00

6.139

31'700

1'855.00

5.852

36'700

2'255.00

6.144

31'800

1'863.00

5.858

36'800

2'263.00

6.149

31'900

1'871.00

5.865

36'900

2'271.00

6.154

32'000

1'879.00

5.872

37'000

2'279.00

6.159

32'100

1'887.00

5.879

37'100

2'287.00

6.164

32'200

1'895.00

5.885

37'200

2'295.00

6.169

32'300

1'903.00

5.892

37'300

2'303.00

6.174

32'400

1'911.00

5.898

37'400

2'311.00

6.179

32'500

1'919.00

5.905

37'500

2'319.00

6.184

32'600

1'927.00

5.911

37'600

2'327.00

6.189

32'700

1'935.00

5.917

37'700

2'335.00

6.194

32'800

1'943.00

5.924

37'800

2'343.00

6.198

32'900

1'951.00

5.930

37'900

2'351.00

6.203

33'000

1'959.00

5.936

38'000

2'359.00

6.208

33'100

1'967.00

5.943

38'100

2'367.00

6.213

33'200

1'975.00

5.949

38'200

2'375.00

6.217

33'300

1'983.00

5.955

38'300

2'383.00

6.222

33'400

1'991.00

5.961

38'400

2'391.00

6.227

33'500

1'999.00

5.967

38'500

2'399.00

6.231

33'600

2'007.00

5.973

38'600

2'407.00

6.236

33'700

2'015.00

5.979

38'700

2'415.00

6.240

33'800

2'023.00

5.985

38'800

2'423.00

6.245

33'900

2'031.00

5.991

38'900

2'431.00

6.249

34'000

2'039.00

5.997

39'000

2'439.00

6.254

34'100

2'047.00

6.003

39'100

2'447.00

6.258

34'200

2'055.00

6.009

39'200

2'455.00

6.263

34'300

2'063.00

6.015

39'300

2'463.00

6.267

34'400

2'071.00

6.020

39'400

2'471.00

6.272

34'500

2'079.00

6.026

39'500

2'479.00

6.276

34'600

2'087.00

6.032

39'600

2'487.00

6.280

34'700

2'095.00

6.037

39'700

2'495.00

6.285

34'800

2'103.00

6.043

39'800

2'503.00

6.289

34'900

2'111.00

6.049

39'900

2'511.00

6.293

35'000

2'119.00

6.054

40'000

2'519.00

6.298

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

40'100

2'528.00

6.304

45'100

2'978.00

6.603

40'200

2'537.00

6.311

45'200

2'987.00

6.608

40'300

2'546.00

6.318

45'300

2'996.00

6.614

40'400

2'555.00

6.324

45'400

3'005.00

6.619

40'500

2'564.00

6.331

45'500

3'014.00

6.624

40'600

2'573.00

6.337

45'600

3'023.00

6.629

40'700

2'582.00

6.344

45'700

3'032.00

6.635

40'800

2'591.00

6.350

45'800

3'041.00

6.640

40'900

2'600.00

6.357

45'900

3'050.00

6.645

41'000

2'609.00

6.363

46'000

3'059.00

6.650

41'100

2'618.00

6.370

46'100

3'068.00

6.655

41'200

2'627.00

6.376

46'200

3'077.00

6.660

41'300

2'636.00

6.383

46'300

3'086.00

6.665

41'400

2'645.00

6.389

46'400

3'095.00

6.670

41'500

2'654.00

6.395

46'500

3'104.00

6.675

41'600

2'663.00

6.401

46'600

3'113.00

6.680

41'700

2'672.00

6.408

46'700

3'122.00

6.685

41'800

2'681.00

6.414

46'800

3'131.00

6.690

41'900

2'690.00

6.420

46'900

3'140.00

6.695

42'000

2'699.00

6.426

47'000

3'149.00

6.700

42'100

2'708.00

6.432

47'100

3'158.00

6.705

42'200

2'717.00

6.438

47'200

3'167.00

6.710

42'300

2'726.00

6.444

47'300

3'176.00

6.715

42'400

2'735.00

6.450

47'400

3'185.00

6.719

42'500

2'744.00

6.456

47'500

3'194.00

6.724

42'600

2'753.00

6.462

47'600

3'203.00

6.729

42'700

2'762.00

6.468

47'700

3'212.00

6.734

42'800

2'771.00

6.474

47'800

3'221.00

6.738

42'900

2'780.00

6.480

47'900

3'230.00

6.743

43'000

2'789.00

6.486

48'000

3'239.00

6.748

43'100

2'798.00

6.492

48'100

3'248.00

6.753

43'200

2'807.00

6.498

48'200

3'257.00

6.757

43'300

2'816.00

6.503

48'300

3'266.00

6.762

43'400

2'825.00

6.509

48'400

3'275.00

6.767

43'500

2'834.00

6.515

48'500

3'284.00

6.771

43'600

2'843.00

6.521

48'600

3'293.00

6.776

43'700

2'852.00

6.526

48'700

3'302.00

6.780

43'800

2'861.00

6.532

48'800

3'311.00

6.785

43'900

2'870.00

6.538

48'900

3'320.00

6.789

44'000

2'879.00

6.543

49'000

3'329.00

6.794

44'100

2'888.00

6.549

49'100

3'338.00

6.798

44'200

2'897.00

6.554

49'200

3'347.00

6.803

44'300

2'906.00

6.560

49'300

3'356.00

6.807

44'400

2'915.00

6.565

49'400

3'365.00

6.812

44'500

2'924.00

6.571

49'500

3'374.00

6.816

44'600

2'933.00

6.576

49'600

3'383.00

6.821

44'700

2'942.00

6.582

49'700

3'392.00

6.825

44'800

2'951.00

6.587

49'800

3'401.00

6.829

44'900

2'960.00

6.592

49'900

3'410.00

6.834

45'000

2'969.00

6.598

50'000

3'419.00

6.838

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

50'100

3'428.00

6.842

55'100

3'878.00

7.038

50'200

3'437.00

6.847

55'200

3'887.00

7.042

50'300

3'446.00

6.851

55'300

3'896.00

7.045

50'400

3'455.00

6.855

55'400

3'905.00

7.049

50'500

3'464.00

6.859

55'500

3'914.00

7.052

50'600

3'473.00

6.864

55'600

3'923.00

7.056

50'700

3'482.00

6.868

55'700

3'932.00

7.059

50'800

3'491.00

6.872

55'800

3'941.00

7.063

50'900

3'500.00

6.876

55'900

3'950.00

7.066

51'000

3'509.00

6.880

56'000

3'959.00

7.070

51'100

3'518.00

6.885

56'100

3'968.00

7.073

51'200

3'527.00

6.889

56'200

3'977.00

7.077

51'300

3'536.00

6.893

56'300

3'986.00

7.080

51'400

3'545.00

6.897

56'400

3'995.00

7.083

51'500

3'554.00

6.901

56'500

4'004.00

7.087

51'600

3'563.00

6.905

56'600

4'014.00

7.092

51'700

3'572.00

6.909

56'700

4'024.00

7.097

51'800

3'581.00

6.913

56'800

4'034.00

7.102

51'900

3'590.00

6.917

56'900

4'044.00

7.107

52'000

3'599.00

6.921

57'000

4'054.00

7.112

52'100

3'608.00

6.925

57'100

4'064.00

7.117

52'200

3'617.00

6.929

57'200

4'074.00

7.122

52'300

3'626.00

6.933

57'300

4'084.00

7.127

52'400

3'635.00

6.937

57'400

4'094.00

7.132

52'500

3'644.00

6.941

57'500

4'104.00

7.137

52'600

3'653.00

6.945

57'600

4'114.00

7.142

52'700

3'662.00

6.949

57'700

4'124.00

7.147

52'800

3'671.00

6.953

57'800

4'134.00

7.152

52'900

3'680.00

6.957

57'900

4'144.00

7.157

53'000

3'689.00

6.960

58'000

4'154.00

7.162

53'100

3'698.00

6.964

58'100

4'164.00

7.167

53'200

3'707.00

6.968

58'200

4'174.00

7.172

53'300

3'716.00

6.972

58'300

4'184.00

7.177

53'400

3'725.00

6.976

58'400

4'194.00

7.182

53'500

3'734.00

6.979

58'500

4'204.00

7.186

53'600

3'743.00

6.983

58'600

4'214.00

7.191

53'700

3'752.00

6.987

58'700

4'224.00

7.196

53'800

3'761.00

6.991

58'800

4'234.00

7.201

53'900

3'770.00

6.994

58'900

4'244.00

7.205

54'000

3'779.00

6.998

59'000

4'254.00

7.210

54'100

3'788.00

7.002

59'100

4'264.00

7.215

54'200

3'797.00

7.006

59'200

4'274.00

7.220

54'300

3'806.00

7.009

59'300

4'284.00

7.224

54'400

3'815.00

7.013

59'400

4'294.00

7.229

54'500

3'824.00

7.017

59'500

4'304.00

7.234

54'600

3'833.00

7.020

59'600

4'314.00

7.238

54'700

3'842.00

7.024

59'700

4'324.00

7.243

54'800

3'851.00

7.027

59'800

4'334.00

7.247

54'900

3'860.00

7.031

59'900

4'344.00

7.252

55'000

3'869.00

7.035

60'000

4'354.00

7.257

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

60'100

4'364.00

7.261

65'100

4'864.00

7.472

60'200

4'374.00

7.266

65'200

4'874.00

7.475

60'300

4'384.00

7.270

65'300

4'884.00

7.479

60'400

4'394.00

7.275

65'400

4'894.00

7.483

60'500

4'404.00

7.279

65'500

4'904.00

7.487

60'600

4'414.00

7.284

65'600

4'914.00

7.491

60'700

4'424.00

7.288

65'700

4'924.00

7.495

60'800

4'434.00

7.293

65'800

4'934.00

7.498

60'900

4'444.00

7.297

65'900

4'944.00

7.502

61'000

4'454.00

7.302

66'000

4'954.00

7.506

61'100

4'464.00

7.306

66'100

4'964.00

7.510

61'200

4'474.00

7.310

66'200

4'974.00

7.514

61'300

4'484.00

7.315

66'300

4'984.00

7.517

61'400

4'494.00

7.319

66'400

4'994.00

7.521

61'500

4'504.00

7.324

66'500

5'004.00

7.525

61'600

4'514.00

7.328

66'600

5'014.00

7.529

61'700

4'524.00

7.332

66'700

5'024.00

7.532

61'800

4'534.00

7.337

66'800

5'034.00

7.536

61'900

4'544.00

7.341

66'900

5'044.00

7.540

62'000

4'554.00

7.345

67'000

5'054.00

7.543

62'100

4'564.00

7.349

67'100

5'064.00

7.547

62'200

4'574.00

7.354

67'200

5'074.00

7.551

62'300

4'584.00

7.358

67'300

5'084.00

7.554

62'400

4'594.00

7.362

67'400

5'094.00

7.558

62'500

4'604.00

7.366

67'500

5'104.00

7.561

62'600

4'614.00

7.371

67'600

5'114.00

7.565

62'700

4'624.00

7.375

67'700

5'124.00

7.569

62'800

4'634.00

7.379

67'800

5'134.00

7.572

62'900

4'644.00

7.383

67'900

5'144.00

7.576

63'000

4'654.00

7.387

68'000

5'154.00

7.579

63'100

4'664.00

7.391

68'100

5'164.00

7.583

63'200

4'674.00

7.396

68'200

5'174.00

7.587

63'300

4'684.00

7.400

68'300

5'184.00

7.590

63'400

4'694.00

7.404

68'400

5'194.00

7.594

63'500

4'704.00

7.408

68'500

5'204.00

7.597

63'600

4'714.00

7.412

68'600

5'214.00

7.601

63'700

4'724.00

7.416

68'700

5'224.00

7.604

63'800

4'734.00

7.420

68'800

5'234.00

7.608

63'900

4'744.00

7.424

68'900

5'244.00

7.611

64'000

4'754.00

7.428

69'000

5'254.00

7.614

64'100

4'764.00

7.432

69'100

5'264.00

7.618

64'200

4'774.00

7.436

69'200

5'274.00

7.621

64'300

4'784.00

7.440

69'300

5'284.00

7.625

64'400

4'794.00

7.444

69'400

5'294.00

7.628

64'500

4'804.00

7.448

69'500

5'304.00

7.632

64'600

4'814.00

7.452

69'600

5'314.00

7.635

64'700

4'824.00

7.456

69'700

5'324.00

7.638

64'800

4'834.00

7.460

69'800

5'334.00

7.642

64'900

4'844.00

7.464

69'900

5'344.00

7.645

65'000

4'854.00

7.468

70'000

5'354.00

7.649

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

70'100

5'364.00

7.652

75'100

5'882.00

7.832

70'200

5'374.00

7.655

75'200

5'893.00

7.836

70'300

5'384.00

7.659

75'300

5'904.00

7.841

70'400

5'394.00

7.662

75'400

5'915.00

7.845

70'500

5'404.00

7.665

75'500

5'926.00

7.849

70'600

5'414.00

7.669

75'600

5'937.00

7.853

70'700

5'424.00

7.672

75'700

5'948.00

7.857

70'800

5'434.00

7.675

75'800

5'959.00

7.861

70'900

5'444.00

7.678

75'900

5'970.00

7.866

71'000

5'454.00

7.682

76'000

5'981.00

7.870

71'100

5'464.00

7.685

76'100

5'992.00

7.874

71'200

5'474.00

7.688

76'200

6'003.00

7.878

71'300

5'484.00

7.691

76'300

6'014.00

7.882

71'400

5'494.00

7.695

76'400

6'025.00

7.886

71'500

5'504.00

7.698

76'500

6'036.00

7.890

71'600

5'514.00

7.701

76'600

6'047.00

7.894

71'700

5'524.00

7.704

76'700

6'058.00

7.898

71'800

5'534.00

7.708

76'800

6'069.00

7.902

71'900

5'544.00

7.711

76'900

6'080.00

7.906

72'000

5'554.00

7.714

77'000

6'091.00

7.910

72'100

5'564.00

7.717

77'100

6'102.00

7.914

72'200

5'574.00

7.720

77'200

6'113.00

7.918

72'300

5'584.00

7.723

77'300

6'124.00

7.922

72'400

5'594.00

7.727

77'400

6'135.00

7.926

72'500

5'604.00

7.730

77'500

6'146.00

7.930

72'600

5'614.00

7.733

77'600

6'157.00

7.934

72'700

5'624.00

7.736

77'700

6'168.00

7.938

72'800

5'634.00

7.739

77'800

6'179.00

7.942

72'900

5'644.00

7.742

77'900

6'190.00

7.946

73'000

5'654.00

7.745

78'000

6'201.00

7.950

73'100

5'664.00

7.748

78'100

6'212.00

7.954

73'200

5'674.00

7.751

78'200

6'223.00

7.958

73'300

5'684.00

7.754

78'300

6'234.00

7.962

73'400

5'695.00

7.759

78'400

6'245.00

7.966

73'500

5'706.00

7.763

78'500

6'256.00

7.969

73'600

5'717.00

7.768

78'600

6'267.00

7.973

73'700

5'728.00

7.772

78'700

6'278.00

7.977

73'800

5'739.00

7.776

78'800

6'289.00

7.981

73'900

5'750.00

7.781

78'900

6'300.00

7.985

74'000

5'761.00

7.785

79'000

6'311.00

7.989

74'100

5'772.00

7.789

79'100

6'322.00

7.992

74'200

5'783.00

7.794

79'200

6'333.00

7.996

74'300

5'794.00

7.798

79'300

6'344.00

8.000

74'400

5'805.00

7.802

79'400

6'355.00

8.004

74'500

5'816.00

7.807

79'500

6'366.00

8.008

74'600

5'827.00

7.811

79'600

6'377.00

8.011

74'700

5'838.00

7.815

79'700

6'388.00

8.015

74'800

5'849.00

7.820

79'800

6'399.00

8.019

74'900

5'860.00

7.824

79'900

6'410.00

8.023

75'000

5'871.00

7.828

80'000

6'421.00

8.026

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

80'100

6'432.00

8.030

85'100

6'982.00

8.204

80'200

6'443.00

8.034

85'200

6'993.00

8.208

80'300

6'454.00

8.037

85'300

7'004.00

8.211

80'400

6'465.00

8.041

85'400

7'015.00

8.214

80'500

6'476.00

8.045

85'500

7'026.00

8.218

80'600

6'487.00

8.048

85'600

7'037.00

8.221

80'700

6'498.00

8.052

85'700

7'048.00

8.224

80'800

6'509.00

8.056

85'800

7'059.00

8.227

80'900

6'520.00

8.059

85'900

7'070.00

8.231

81'000

6'531.00

8.063

86'000

7'081.00

8.234

81'100

6'542.00

8.067

86'100

7'092.00

8.237

81'200

6'553.00

8.070

86'200

7'103.00

8.240

81'300

6'564.00

8.074

86'300

7'114.00

8.243

81'400

6'575.00

8.077

86'400

7'125.00

8.247

81'500

6'586.00

8.081

86'500

7'136.00

8.250

81'600

6'597.00

8.085

86'600

7'147.00

8.253

81'700

6'608.00

8.088

86'700

7'158.00

8.256

81'800

6'619.00

8.092

86'800

7'169.00

8.259

81'900

6'630.00

8.095

86'900

7'180.00

8.262

82'000

6'641.00

8.099

87'000

7'191.00

8.266

82'100

6'652.00

8.102

87'100

7'202.00

8.269

82'200

6'663.00

8.106

87'200

7'213.00

8.272

82'300

6'674.00

8.109

87'300

7'224.00

8.275

82'400

6'685.00

8.113

87'400

7'235.00

8.278

82'500

6'696.00

8.116

87'500

7'246.00

8.281

82'600

6'707.00

8.120

87'600

7'257.00

8.284

82'700

6'718.00

8.123

87'700

7'268.00

8.287

82'800

6'729.00

8.127

87'800

7'279.00

8.290

82'900

6'740.00

8.130

87'900

7'290.00

8.294

83'000

6'751.00

8.134

88'000

7'301.00

8.297

83'100

6'762.00

8.137

88'100

7'312.00

8.300

83'200

6'773.00

8.141

88'200

7'323.00

8.303

83'300

6'784.00

8.144

88'300

7'334.00

8.306

83'400

6'795.00

8.147

88'400

7'345.00

8.309

83'500

6'806.00

8.151

88'500

7'356.00

8.312

83'600

6'817.00

8.154

88'600

7'367.00

8.315

83'700

6'828.00

8.158

88'700

7'378.00

8.318

83'800

6'839.00

8.161

88'800

7'389.00

8.321

83'900

6'850.00

8.164

88'900

7'400.00

8.324

84'000

6'861.00

8.168

89'000

7'411.00

8.327

84'100

6'872.00

8.171

89'100

7'422.00

8.330

84'200

6'883.00

8.175

89'200

7'433.00

8.333

84'300

6'894.00

8.178

89'300

7'444.00

8.336

84'400

6'905.00

8.181

89'400

7'455.00

8.339

84'500

6'916.00

8.185

89'500

7'466.00

8.342

84'600

6'927.00

8.188

89'600

7'477.00

8.345

84'700

6'938.00

8.191

89'700

7'488.00

8.348

84'800

6'949.00

8.195

89'800

7'499.00

8.351

84'900

6'960.00

8.198

89'900

7'510.00

8.354

85'000

6'971.00

8.201

90'000

7'522.00

8.358

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

90'100

7'534.00

8.362

95'100

8'134.00

8.553

90'200

7'546.00

8.366

95'200

8'146.00

8.557

90'300

7'558.00

8.370

95'300

8'158.00

8.560

90'400

7'570.00

8.374

95'400

8'170.00

8.564

90'500

7'582.00

8.378

95'500

8'182.00

8.568

90'600

7'594.00

8.382

95'600

8'194.00

8.571

90'700

7'606.00

8.386

95'700

8'206.00

8.575

90'800

7'618.00

8.390

95'800

8'218.00

8.578

90'900

7'630.00

8.394

95'900

8'230.00

8.582

91'000

7'642.00

8.398

96'000

8'242.00

8.585

91'100

7'654.00

8.402

96'100

8'254.00

8.589

91'200

7'666.00

8.406

96'200

8'266.00

8.593

91'300

7'678.00

8.410

96'300

8'278.00

8.596

91'400

7'690.00

8.414

96'400

8'290.00

8.600

91'500

7'702.00

8.417

96'500

8'302.00

8.603

91'600

7'714.00

8.421

96'600

8'314.00

8.607

91'700

7'726.00

8.425

96'700

8'326.00

8.610

91'800

7'738.00

8.429

96'800

8'338.00

8.614

91'900

7'750.00

8.433

96'900

8'350.00

8.617

92'000

7'762.00

8.437

97'000

8'362.00

8.621

92'100

7'774.00

8.441

97'100

8'374.00

8.624

92'200

7'786.00

8.445

97'200

8'386.00

8.628

92'300

7'798.00

8.449

97'300

8'398.00

8.631

92'400

7'810.00

8.452

97'400

8'410.00

8.634

92'500

7'822.00

8.456

97'500

8'422.00

8.638

92'600

7'834.00

8.460

97'600

8'434.00

8.641

92'700

7'846.00

8.464

97'700

8'446.00

8.645

92'800

7'858.00

8.468

97'800

8'458.00

8.648

92'900

7'870.00

8.471

97'900

8'470.00

8.652

93'000

7'882.00

8.475

98'000

8'482.00

8.655

93'100

7'894.00

8.479

98'100

8'494.00

8.659

93'200

7'906.00

8.483

98'200

8'506.00

8.662

93'300

7'918.00

8.487

98'300

8'518.00

8.665

93'400

7'930.00

8.490

98'400

8'530.00

8.669

93'500

7'942.00

8.494

98'500

8'542.00

8.672

93'600

7'954.00

8.498

98'600

8'554.00

8.675

93'700

7'966.00

8.502

98'700

8'566.00

8.679

93'800

7'978.00

8.505

98'800

8'578.00

8.682

93'900

7'990.00

8.509

98'900

8'590.00

8.686

94'000

8'002.00

8.513

99'000

8'602.00

8.689

94'100

8'014.00

8.516

99'100

8'614.00

8.692

94'200

8'026.00

8.520

99'200

8'626.00

8.696

94'300

8'038.00

8.524

99'300

8'638.00

8.699

94'400

8'050.00

8.528

99'400

8'650.00

8.702

94'500

8'062.00

8.531

99'500

8'662.00

8.706

94'600

8'074.00

8.535

99'600

8'674.00

8.709

94'700

8'086.00

8.539

99'700

8'686.00

8.712

94'800

8'098.00

8.542

99'800

8'698.00

8.715

94'900

8'110.00

8.546

99'900

8'710.00

8.719

95'000

8'122.00

8.549

100'000

8'722.00

8.722

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

100'100

8'734.00

8.725

105'100

9'334.00

8.881

100'200

8'746.00

8.729

105'200

9'346.00

8.884

100'300

8'758.00

8.732

105'300

9'358.00

8.887

100'400

8'770.00

8.735

105'400

9'370.00

8.890

100'500

8'782.00

8.738

105'500

9'382.00

8.893

100'600

8'794.00

8.742

105'600

9'394.00

8.896

100'700

8'806.00

8.745

105'700

9'406.00

8.899

100'800

8'818.00

8.748

105'800

9'418.00

8.902

100'900

8'830.00

8.751

105'900

9'430.00

8.905

101'000

8'842.00

8.754

106'000

9'442.00

8.908

101'100

8'854.00

8.758

106'100

9'454.00

8.910

101'200

8'866.00

8.761

106'200

9'466.00

8.913

101'300

8'878.00

8.764

106'300

9'478.00

8.916

101'400

8'890.00

8.767

106'400

9'490.00

8.919

101'500

8'902.00

8.770

106'500

9'502.00

8.922

101'600

8'914.00

8.774

106'600

9'514.00

8.925

101'700

8'926.00

8.777

106'700

9'526.50

8.928

101'800

8'938.00

8.780

106'800

9'539.00

8.932

101'900

8'950.00

8.783

106'900

9'551.50

8.935

102'000

8'962.00

8.786

107'000

9'564.00

8.938

102'100

8'974.00

8.789

107'100

9'576.50

8.942

102'200

8'986.00

8.793

107'200

9'589.00

8.945

102'300

8'998.00

8.796

107'300

9'601.50

8.948

102'400

9'010.00

8.799

107'400

9'614.00

8.952

102'500

9'022.00

8.802

107'500

9'626.50

8.955

102'600

9'034.00

8.805

107'600

9'639.00

8.958

102'700

9'046.00

8.808

107'700

9'651.50

8.961

102'800

9'058.00

8.811

107'800

9'664.00

8.965

102'900

9'070.00

8.814

107'900

9'676.50

8.968

103'000

9'082.00

8.817

108'000

9'689.00

8.971

103'100

9'094.00

8.821

108'100

9'701.50

8.975

103'200

9'106.00

8.824

108'200

9'714.00

8.978

103'300

9'118.00

8.827

108'300

9'726.50

8.981

103'400

9'130.00

8.830

108'400

9'739.00

8.984

103'500

9'142.00

8.833

108'500

9'751.50

8.988

103'600

9'154.00

8.836

108'600

9'764.00

8.991

103'700

9'166.00

8.839

108'700

9'776.50

8.994

103'800

9'178.00

8.842

108'800

9'789.00

8.997

103'900

9'190.00

8.845

108'900

9'801.50

9.000

104'000

9'202.00

8.848

109'000

9'814.00

9.004

104'100

9'214.00

8.851

109'100

9'826.50

9.007

104'200

9'226.00

8.854

109'200

9'839.00

9.010

104'300

9'238.00

8.857

109'300

9'851.50

9.013

104'400

9'250.00

8.860

109'400

9'864.00

9.016

104'500

9'262.00

8.863

109'500

9'876.50

9.020

104'600

9'274.00

8.866

109'600

9'889.00

9.023

104'700

9'286.00

8.869

109'700

9'901.50

9.026

104'800

9'298.00

8.872

109'800

9'914.00

9.029

104'900

9'310.00

8.875

109'900

9'926.50

9.032

105'000

9'322.00

8.878

110'000

9'939.00

9.035

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

110'100

9'951.50

9.039

115'100

10'576.50

9.189

110'200

9'964.00

9.042

115'200

10'589.00

9.192

110'300

9'976.50

9.045

115'300

10'601.50

9.195

110'400

9'989.00

9.048

115'400

10'614.00

9.198

110'500

10'001.50

9.051

115'500

10'626.50

9.200

110'600

10'014.00

9.054

115'600

10'639.00

9.203

110'700

10'026.50

9.057

115'700

10'651.50

9.206

110'800

10'039.00

9.060

115'800

10'664.00

9.209

110'900

10'051.50

9.064

115'900

10'676.50

9.212

111'000

10'064.00

9.067

116'000

10'689.00

9.215

111'100

10'076.50

9.070

116'100

10'701.50

9.217

111'200

10'089.00

9.073

116'200

10'714.00

9.220

111'300

10'101.50

9.076

116'300

10'726.50

9.223

111'400

10'114.00

9.079

116'400

10'739.00

9.226

111'500

10'126.50

9.082

116'500

10'751.50

9.229

111'600

10'139.00

9.085

116'600

10'764.00

9.232

111'700

10'151.50

9.088

116'700

10'776.50

9.234

111'800

10'164.00

9.091

116'800

10'789.00

9.237

111'900

10'176.50

9.094

116'900

10'801.50

9.240

112'000

10'189.00

9.097

117'000

10'814.00

9.243

112'100

10'201.50

9.100

117'100

10'826.50

9.246

112'200

10'214.00

9.103

117'200

10'839.00

9.248

112'300

10'226.50

9.106

117'300

10'851.50

9.251

112'400

10'239.00

9.109

117'400

10'864.00

9.254

112'500

10'251.50

9.112

117'500

10'876.50

9.257

112'600

10'264.00

9.115

117'600

10'889.00

9.259

112'700

10'276.50

9.118

117'700

10'901.50

9.262

112'800

10'289.00

9.121

117'800

10'914.00

9.265

112'900

10'301.50

9.124

117'900

10'926.50

9.268

113'000

10'314.00

9.127

118'000

10'939.00

9.270

113'100

10'326.50

9.130

118'100

10'951.50

9.273

113'200

10'339.00

9.133

118'200

10'964.00

9.276

113'300

10'351.50

9.136

118'300

10'976.50

9.279

113'400

10'364.00

9.139

118'400

10'989.00

9.281

113'500

10'376.50

9.142

118'500

11'001.50

9.284

113'600

10'389.00

9.145

118'600

11'014.00

9.287

113'700

10'401.50

9.148

118'700

11'026.50

9.289

113'800

10'414.00

9.151

118'800

11'039.00

9.292

113'900

10'426.50

9.154

118'900

11'051.50

9.295

114'000

10'439.00

9.157

119'000

11'064.00

9.297

114'100

10'451.50

9.160

119'100

11'076.50

9.300

114'200

10'464.00

9.163

119'200

11'089.00

9.303

114'300

10'476.50

9.166

119'300

11'101.50

9.306

114'400

10'489.00

9.169

119'400

11'114.00

9.308

114'500

10'501.50

9.172

119'500

11'126.50

9.311

114'600

10'514.00

9.175

119'600

11'139.00

9.314

114'700

10'526.50

9.177

119'700

11'151.50

9.316

114'800

10'539.00

9.180

119'800

11'164.00

9.319

114'900

10'551.50

9.183

119'900

11'176.50

9.322

115'000

10'564.00

9.186

120'000

11'189.00

9.324

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

120'100

11'201.50

9.327

125'100

11'826.50

9.454

120'200

11'214.00

9.329

125'200

11'839.00

9.456

120'300

11'226.50

9.332

125'300

11'851.50

9.458

120'400

11'239.00

9.335

125'400

11'864.00

9.461

120'500

11'251.50

9.337

125'500

11'876.50

9.463

120'600

11'264.00

9.340

125'600

11'889.00

9.466

120'700

11'276.50

9.343

125'700

11'901.50

9.468

120'800

11'289.00

9.345

125'800

11'914.00

9.471

120'900

11'301.50

9.348

125'900

11'926.50

9.473

121'000

11'314.00

9.350

126'000

11'939.00

9.475

121'100

11'326.50

9.353

126'100

11'951.50

9.478

121'200

11'339.00

9.356

126'200

11'964.00

9.480

121'300

11'351.50

9.358

126'300

11'976.50

9.483

121'400

11'364.00

9.361

126'400

11'989.00

9.485

121'500

11'376.50

9.363

126'500

12'001.50

9.487

121'600

11'389.00

9.366

126'600

12'014.00

9.490

121'700

11'401.50

9.369

126'700

12'026.50

9.492

121'800

11'414.00

9.371

126'800

12'039.00

9.494

121'900

11'426.50

9.374

126'900

12'051.50

9.497

122'000

11'439.00

9.376

127'000

12'064.00

9.499

122'100

11'451.50

9.379

127'100

12'076.50

9.502

122'200

11'464.00

9.381

127'200

12'089.00

9.504

122'300

11'476.50

9.384

127'300

12'101.50

9.506

122'400

11'489.00

9.386

127'400

12'114.00

9.509

122'500

11'501.50

9.389

127'500

12'126.50

9.511

122'600

11'514.00

9.392

127'600

12'139.00

9.513

122'700

11'526.50

9.394

127'700

12'151.50

9.516

122'800

11'539.00

9.397

127'800

12'164.00

9.518

122'900

11'551.50

9.399

127'900

12'176.50

9.520

123'000

11'564.00

9.402

128'000

12'189.00

9.523

123'100

11'576.50

9.404

128'100

12'201.50

9.525

123'200

11'589.00

9.407

128'200

12'214.00

9.527

123'300

11'601.50

9.409

128'300

12'226.50

9.530

123'400

11'614.00

9.412

128'400

12'239.00

9.532

123'500

11'626.50

9.414

128'500

12'251.50

9.534

123'600

11'639.00

9.417

128'600

12'264.00

9.537

123'700

11'651.50

9.419

128'700

12'276.50

9.539

123'800

11'664.00

9.422

128'800

12'289.00

9.541

123'900

11'676.50

9.424

128'900

12'301.50

9.543

124'000

11'689.00

9.427

129'000

12'314.00

9.546

124'100

11'701.50

9.429

129'100

12'326.50

9.548

124'200

11'714.00

9.432

129'200

12'339.00

9.550

124'300

11'726.50

9.434

129'300

12'351.50

9.553

124'400

11'739.00

9.436

129'400

12'364.00

9.555

124'500

11'751.50

9.439

129'500

12'376.50

9.557

124'600

11'764.00

9.441

129'600

12'389.00

9.559

124'700

11'776.50

9.444

129'700

12'401.50

9.562

124'800

11'789.00

9.446

129'800

12'414.00

9.564

124'900

11'801.50

9.449

129'900

12'426.50

9.566

125'000

11'814.00

9.451

130'000

12'439.00

9.568

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

130'100

12'451.50

9.571

135'100

13'086.00

9.686

130'200

12'464.00

9.573

135'200

13'099.00

9.689

130'300

12'476.50

9.575

135'300

13'112.00

9.691

130'400

12'489.00

9.577

135'400

13'125.00

9.694

130'500

12'501.50

9.580

135'500

13'138.00

9.696

130'600

12'514.00

9.582

135'600

13'151.00

9.698

130'700

12'526.50

9.584

135'700

13'164.00

9.701

130'800

12'539.00

9.586

135'800

13'177.00

9.703

130'900

12'551.50

9.589

135'900

13'190.00

9.706

131'000

12'564.00

9.591

136'000

13'203.00

9.708

131'100

12'576.50

9.593

136'100

13'216.00

9.711

131'200

12'589.00

9.595

136'200

13'229.00

9.713

131'300

12'601.50

9.597

136'300

13'242.00

9.715

131'400

12'614.00

9.600

136'400

13'255.00

9.718

131'500

12'626.50

9.602

136'500

13'268.00

9.720

131'600

12'639.00

9.604

136'600

13'281.00

9.723

131'700

12'651.50

9.606

136'700

13'294.00

9.725

131'800

12'664.00

9.608

136'800

13'307.00

9.727

131'900

12'676.50

9.611

136'900

13'320.00

9.730

132'000

12'689.00

9.613

137'000

13'333.00

9.732

132'100

12'701.50

9.615

137'100

13'346.00

9.735

132'200

12'714.00

9.617

137'200

13'359.00

9.737

132'300

12'726.50

9.619

137'300

13'372.00

9.739

132'400

12'739.00

9.622

137'400

13'385.00

9.742

132'500

12'751.50

9.624

137'500

13'398.00

9.744

132'600

12'764.00

9.626

137'600

13'411.00

9.746

132'700

12'776.50

9.628

137'700

13'424.00

9.749

132'800

12'789.00

9.630

137'800

13'437.00

9.751

132'900

12'801.50

9.632

137'900

13'450.00

9.753

133'000

12'814.00

9.635

138'000

13'463.00

9.756

133'100

12'826.50

9.637

138'100

13'476.00

9.758

133'200

12'839.00

9.639

138'200

13'489.00

9.760

133'300

12'852.00

9.641

138'300

13'502.00

9.763

133'400

12'865.00

9.644

138'400

13'515.00

9.765

133'500

12'878.00

9.646

138'500

13'528.00

9.768

133'600

12'891.00

9.649

138'600

13'541.00

9.770

133'700

12'904.00

9.651

138'700

13'554.00

9.772

133'800

12'917.00

9.654

138'800

13'567.00

9.774

133'900

12'930.00

9.656

138'900

13'580.00

9.777

134'000

12'943.00

9.659

139'000

13'593.00

9.779

134'100

12'956.00

9.661

139'100

13'606.00

9.781

134'200

12'969.00

9.664

139'200

13'619.00

9.784

134'300

12'982.00

9.666

139'300

13'632.00

9.786

134'400

12'995.00

9.669

139'400

13'645.00

9.788

134'500

13'008.00

9.671

139'500

13'658.00

9.791

134'600

13'021.00

9.674

139'600

13'671.00

9.793

134'700

13'034.00

9.676

139'700

13'684.00

9.795

134'800

13'047.00

9.679

139'800

13'697.00

9.798

134'900

13'060.00

9.681

139'900

13'710.00

9.800

135'000

13'073.00

9.684

140'000

13'723.00

9.802

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

140'100

13'736.00

9.804

145'100

14'386.00

9.915

140'200

13'749.00

9.807

145'200

14'399.00

9.917

140'300

13'762.00

9.809

145'300

14'412.00

9.919

140'400

13'775.00

9.811

145'400

14'425.00

9.921

140'500

13'788.00

9.814

145'500

14'438.00

9.923

140'600

13'801.00

9.816

145'600

14'451.00

9.925

140'700

13'814.00

9.818

145'700

14'464.00

9.927

140'800

13'827.00

9.820

145'800

14'477.00

9.929

140'900

13'840.00

9.823

145'900

14'490.00

9.931

141'000

13'853.00

9.825

146'000

14'503.00

9.934

141'100

13'866.00

9.827

146'100

14'516.00

9.936

141'200

13'879.00

9.829

146'200

14'529.00

9.938

141'300

13'892.00

9.832

146'300

14'542.00

9.940

141'400

13'905.00

9.834

146'400

14'555.00

9.942

141'500

13'918.00

9.836

146'500

14'568.00

9.944

141'600

13'931.00

9.838

146'600

14'581.00

9.946

141'700

13'944.00

9.841

146'700

14'594.00

9.948

141'800

13'957.00

9.843

146'800

14'607.00

9.950

141'900

13'970.00

9.845

146'900

14'620.00

9.952

142'000

13'983.00

9.847

147'000

14'633.00

9.954

142'100

13'996.00

9.849

147'100

14'646.00

9.956

142'200

14'009.00

9.852

147'200

14'659.00

9.959

142'300

14'022.00

9.854

147'300

14'672.00

9.961

142'400

14'035.00

9.856

147'400

14'685.00

9.963

142'500

14'048.00

9.858

147'500

14'698.00

9.965

142'600

14'061.00

9.860

147'600

14'711.00

9.967

142'700

14'074.00

9.863

147'700

14'724.00

9.969

142'800

14'087.00

9.865

147'800

14'737.00

9.971

142'900

14'100.00

9.867

147'900

14'750.00

9.973

143'000

14'113.00

9.869

148'000

14'763.00

9.975

143'100

14'126.00

9.871

148'100

14'776.00

9.977

143'200

14'139.00

9.874

148'200

14'789.00

9.979

143'300

14'152.00

9.876

148'300

14'802.00

9.981

143'400

14'165.00

9.878

148'400

14'815.00

9.983

143'500

14'178.00

9.880

148'500

14'828.00

9.985

143'600

14'191.00

9.882

148'600

14'841.00

9.987

143'700

14'204.00

9.884

148'700

14'854.00

9.989

143'800

14'217.00

9.887

148'800

14'867.00

9.991

143'900

14'230.00

9.889

148'900

14'880.00

9.993

144'000

14'243.00

9.891

149'000

14'893.00

9.995

144'100

14'256.00

9.893

149'100

14'906.00

9.997

144'200

14'269.00

9.895

149'200

14'919.00

9.999

144'300

14'282.00

9.897

149'300

14'932.00

10.001

144'400

14'295.00

9.900

149'400

14'945.00

10.003

144'500

14'308.00

9.902

149'500

14'958.00

10.005

144'600

14'321.00

9.904

149'600

14'971.00

10.007

144'700

14'334.00

9.906

149'700

14'984.00

10.009

144'800

14'347.00

9.908

149'800

14'997.00

10.011

144'900

14'360.00

9.910

149'900

15'010.00

10.013

145'000

14'373.00

9.912

150'000

15'023.00

10.015

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

150'100

15'036.00

10.017

155'100

15'686.00

10.113

150'200

15'049.00

10.019

155'200

15'699.00

10.115

150'300

15'062.00

10.021

155'300

15'712.00

10.117

150'400

15'075.00

10.023

155'400

15'725.00

10.119

150'500

15'088.00

10.025

155'500

15'738.00

10.121

150'600

15'101.00

10.027

155'600

15'751.00

10.123

150'700

15'114.00

10.029

155'700

15'764.00

10.125

150'800

15'127.00

10.031

155'800

15'777.00

10.126

150'900

15'140.00

10.033

155'900

15'790.00

10.128

151'000

15'153.00

10.035

156'000

15'803.00

10.130

151'100

15'166.00

10.037

156'100

15'816.00

10.132

151'200

15'179.00

10.039

156'200

15'829.00

10.134

151'300

15'192.00

10.041

156'300

15'842.00

10.136

151'400

15'205.00

10.043

156'400

15'855.00

10.137

151'500

15'218.00

10.045

156'500

15'868.00

10.139

151'600

15'231.00

10.047

156'600

15'881.00

10.141

151'700

15'244.00

10.049

156'700

15'894.00

10.143

151'800

15'257.00

10.051

156'800

15'907.00

10.145

151'900

15'270.00

10.053

156'900

15'920.00

10.147

152'000

15'283.00

10.055

157'000

15'933.00

10.148

152'100

15'296.00

10.057

157'100

15'946.00

10.150

152'200

15'309.00

10.058

157'200

15'959.00

10.152

152'300

15'322.00

10.060

157'300

15'972.00

10.154

152'400

15'335.00

10.062

157'400

15'985.00

10.156

152'500

15'348.00

10.064

157'500

15'998.00

10.157

152'600

15'361.00

10.066

157'600

16'011.00

10.159

152'700

15'374.00

10.068

157'700

16'024.00

10.161

152'800

15'387.00

10.070

157'800

16'037.00

10.163

152'900

15'400.00

10.072

157'900

16'050.00

10.165

153'000

15'413.00

10.074

158'000

16'063.00

10.166

153'100

15'426.00

10.076

158'100

16'076.00

10.168

153'200

15'439.00

10.078

158'200

16'089.00

10.170

153'300

15'452.00

10.080

158'300

16'102.00

10.172

153'400

15'465.00

10.081

158'400

16'115.00

10.174

153'500

15'478.00

10.083

158'500

16'128.00

10.175

153'600

15'491.00

10.085

158'600

16'141.00

10.177

153'700

15'504.00

10.087

158'700

16'154.00

10.179

153'800

15'517.00

10.089

158'800

16'167.00

10.181

153'900

15'530.00

10.091

158'900

16'180.00

10.183

154'000

15'543.00

10.093

159'000

16'193.00

10.184

154'100

15'556.00

10.095

159'100

16'206.00

10.186

154'200

15'569.00

10.097

159'200

16'219.00

10.188

154'300

15'582.00

10.099

159'300

16'232.00

10.190

154'400

15'595.00

10.100

159'400

16'245.00

10.191

154'500

15'608.00

10.102

159'500

16'258.00

10.193

154'600

15'621.00

10.104

159'600

16'271.00

10.195

154'700

15'634.00

10.106

159'700

16'284.00

10.197

154'800

15'647.00

10.108

159'800

16'297.00

10.198

154'900

15'660.00

10.110

159'900

16'310.50

10.200

155'000

15'673.00

10.112

160'000

16'324.00

10.203

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

160'100

16'337.50

10.205

165'100

17'012.50

10.304

160'200

16'351.00

10.207

165'200

17'026.00

10.306

160'300

16'364.50

10.209

165'300

17'039.50

10.308

160'400

16'378.00

10.211

165'400

17'053.00

10.310

160'500

16'391.50

10.213

165'500

17'066.50

10.312

160'600

16'405.00

10.215

165'600

17'080.00

10.314

160'700

16'418.50

10.217

165'700

17'093.50

10.316

160'800

16'432.00

10.219

165'800

17'107.00

10.318

160'900

16'445.50

10.221

165'900

17'120.50

10.320

161'000

16'459.00

10.223

166'000

17'134.00

10.322

161'100

16'472.50

10.225

166'100

17'147.50

10.324

161'200

16'486.00

10.227

166'200

17'161.00

10.326

161'300

16'499.50

10.229

166'300

17'174.50

10.327

161'400

16'513.00

10.231

166'400

17'188.00

10.329

161'500

16'526.50

10.233

166'500

17'201.50

10.331

161'600

16'540.00

10.235

166'600

17'215.00

10.333

161'700

16'553.50

10.237

166'700

17'228.50

10.335

161'800

16'567.00

10.239

166'800

17'242.00

10.337

161'900

16'580.50

10.241

166'900

17'255.50

10.339

162'000

16'594.00

10.243

167'000

17'269.00

10.341

162'100

16'607.50

10.245

167'100

17'282.50

10.343

162'200

16'621.00

10.247

167'200

17'296.00

10.344

162'300

16'634.50

10.249

167'300

17'309.50

10.346

162'400

16'648.00

10.251

167'400

17'323.00

10.348

162'500

16'661.50

10.253

167'500

17'336.50

10.350

162'600

16'675.00

10.255

167'600

17'350.00

10.352

162'700

16'688.50

10.257

167'700

17'363.50

10.354

162'800

16'702.00

10.259

167'800

17'377.00

10.356

162'900

16'715.50

10.261

167'900

17'390.50

10.358

163'000

16'729.00

10.263

168'000

17'404.00

10.360

163'100

16'742.50

10.265

168'100

17'417.50

10.361

163'200

16'756.00

10.267

168'200

17'431.00

10.363

163'300

16'769.50

10.269

168'300

17'444.50

10.365

163'400

16'783.00

10.271

168'400

17'458.00

10.367

163'500

16'796.50

10.273

168'500

17'471.50

10.369

163'600

16'810.00

10.275

168'600

17'485.00

10.371

163'700

16'823.50

10.277

168'700

17'498.50

10.373

163'800

16'837.00

10.279

168'800

17'512.00

10.374

163'900

16'850.50

10.281

168'900

17'525.50

10.376

164'000

16'864.00

10.283

169'000

17'539.00

10.378

164'100

16'877.50

10.285

169'100

17'552.50

10.380

164'200

16'891.00

10.287

169'200

17'566.00

10.382

164'300

16'904.50

10.289

169'300

17'579.50

10.384

164'400

16'918.00

10.291

169'400

17'593.00

10.385

164'500

16'931.50

10.293

169'500

17'606.50

10.387

164'600

16'945.00

10.295

169'600

17'620.00

10.389

164'700

16'958.50

10.297

169'700

17'633.50

10.391

164'800

16'972.00

10.299

169'800

17'647.00

10.393

164'900

16'985.50

10.300

169'900

17'660.50

10.395

165'000

16'999.00

10.302

170'000

17'674.00

10.396

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

170'100

17'687.50

10.398

175'100

18'362.50

10.487

170'200

17'701.00

10.400

175'200

18'376.00

10.489

170'300

17'714.50

10.402

175'300

18'389.50

10.490

170'400

17'728.00

10.404

175'400

18'403.00

10.492

170'500

17'741.50

10.406

175'500

18'416.50

10.494

170'600

17'755.00

10.407

175'600

18'430.00

10.495

170'700

17'768.50

10.409

175'700

18'443.50

10.497

170'800

17'782.00

10.411

175'800

18'457.00

10.499

170'900

17'795.50

10.413

175'900

18'470.50

10.501

171'000

17'809.00

10.415

176'000

18'484.00

10.502

171'100

17'822.50

10.416

176'100

18'497.50

10.504

171'200

17'836.00

10.418

176'200

18'511.00

10.506

171'300

17'849.50

10.420

176'300

18'524.50

10.507

171'400

17'863.00

10.422

176'400

18'538.00

10.509

171'500

17'876.50

10.424

176'500

18'551.50

10.511

171'600

17'890.00

10.425

176'600

18'565.00

10.512

171'700

17'903.50

10.427

176'700

18'578.50

10.514

171'800

17'917.00

10.429

176'800

18'592.00

10.516

171'900

17'930.50

10.431

176'900

18'605.50

10.518

172'000

17'944.00

10.433

177'000

18'619.00

10.519

172'100

17'957.50

10.434

177'100

18'632.50

10.521

172'200

17'971.00

10.436

177'200

18'646.00

10.523

172'300

17'984.50

10.438

177'300

18'659.50

10.524

172'400

17'998.00

10.440

177'400

18'673.00

10.526

172'500

18'011.50

10.441

177'500

18'686.50

10.528

172'600

18'025.00

10.443

177'600

18'700.00

10.529

172'700

18'038.50

10.445

177'700

18'713.50

10.531

172'800

18'052.00

10.447

177'800

18'727.00

10.533

172'900

18'065.50

10.449

177'900

18'740.50

10.534

173'000

18'079.00

10.450

178'000

18'754.00

10.536

173'100

18'092.50

10.452

178'100

18'767.50

10.538

173'200

18'106.00

10.454

178'200

18'781.00

10.539

173'300

18'119.50

10.456

178'300

18'794.50

10.541

173'400

18'133.00

10.457

178'400

18'808.00

10.543

173'500

18'146.50

10.459

178'500

18'821.50

10.544

173'600

18'160.00

10.461

178'600

18'835.00

10.546

173'700

18'173.50

10.463

178'700

18'848.50

10.548

173'800

18'187.00

10.464

178'800

18'862.00

10.549

173'900

18'200.50

10.466

178'900

18'875.50

10.551

174'000

18'214.00

10.468

179'000

18'889.00

10.553

174'100

18'227.50

10.470

179'100

18'902.50

10.554

174'200

18'241.00

10.471

179'200

18'916.00

10.556

174'300

18'254.50

10.473

179'300

18'929.50

10.557

174'400

18'268.00

10.475

179'400

18'943.00

10.559

174'500

18'281.50

10.477

179'500

18'956.50

10.561

174'600

18'295.00

10.478

179'600

18'970.00

10.562

174'700

18'308.50

10.480

179'700

18'983.50

10.564

174'800

18'322.00

10.482

179'800

18'997.00

10.566

174'900

18'335.50

10.483

179'900

19'010.50

10.567

175'000

18'349.00

10.485

180'000

19'024.00

10.569

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

180'100

19'037.50

10.571

185'100

19'712.50

10.650

180'200

19'051.00

10.572

185'200

19'726.00

10.651

180'300

19'064.50

10.574

185'300

19'739.50

10.653

180'400

19'078.00

10.575

185'400

19'753.00

10.654

180'500

19'091.50

10.577

185'500

19'766.50

10.656

180'600

19'105.00

10.579

185'600

19'780.00

10.657

180'700

19'118.50

10.580

185'700

19'793.50

10.659

180'800

19'132.00

10.582

185'800

19'807.00

10.660

180'900

19'145.50

10.583

185'900

19'820.50

10.662

181'000

19'159.00

10.585

186'000

19'834.00

10.663

181'100

19'172.50

10.587

186'100

19'847.50

10.665

181'200

19'186.00

10.588

186'200

19'861.00

10.666

181'300

19'199.50

10.590

186'300

19'874.50

10.668

181'400

19'213.00

10.592

186'400

19'888.00

10.670

181'500

19'226.50

10.593

186'500

19'901.50

10.671

181'600

19'240.00

10.595

186'600

19'915.00

10.673

181'700

19'253.50

10.596

186'700

19'928.50

10.674

181'800

19'267.00

10.598

186'800

19'942.00

10.676

181'900

19'280.50

10.600

186'900

19'955.50

10.677

182'000

19'294.00

10.601

187'000

19'969.00

10.679

182'100

19'307.50

10.603

187'100

19'982.50

10.680

182'200

19'321.00

10.604

187'200

19'996.00

10.682

182'300

19'334.50

10.606

187'300

20'009.50

10.683

182'400

19'348.00

10.607

187'400

20'023.00

10.685

182'500

19'361.50

10.609

187'500

20'036.50

10.686

182'600

19'375.00

10.611

187'600

20'050.00

10.688

182'700

19'388.50

10.612

187'700

20'063.50

10.689

182'800

19'402.00

10.614

187'800

20'077.00

10.691

182'900

19'415.50

10.615

187'900

20'090.50

10.692

183'000

19'429.00

10.617

188'000

20'104.00

10.694

183'100

19'442.50

10.619

188'100

20'117.50

10.695

183'200

19'456.00

10.620

188'200

20'131.00

10.697

183'300

19'469.50

10.622

188'300

20'144.50

10.698

183'400

19'483.00

10.623

188'400

20'158.00

10.700

183'500

19'496.50

10.625

188'500

20'171.50

10.701

183'600

19'510.00

10.626

188'600

20'185.00

10.703

183'700

19'523.50

10.628

188'700

20'198.50

10.704

183'800

19'537.00

10.629

188'800

20'212.00

10.706

183'900

19'550.50

10.631

188'900

20'225.50

10.707

184'000

19'564.00

10.633

189'000

20'239.00

10.708

184'100

19'577.50

10.634

189'100

20'252.50

10.710

184'200

19'591.00

10.636

189'200

20'266.00

10.711

184'300

19'604.50

10.637

189'300

20'279.50

10.713

184'400

19'618.00

10.639

189'400

20'293.00

10.714

184'500

19'631.50

10.640

189'500

20'306.50

10.716

184'600

19'645.00

10.642

189'600

20'320.00

10.717

184'700

19'658.50

10.643

189'700

20'333.50

10.719

184'800

19'672.00

10.645

189'800

20'347.00

10.720

184'900

19'685.50

10.647

189'900

20'361.00

10.722

185'000

19'699.00

10.648

190'000

20'375.00

10.724

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

190'100

20'389.00

10.725

195'100

21'089.00

10.809

190'200

20'403.00

10.727

195'200

21'103.00

10.811

190'300

20'417.00

10.729

195'300

21'117.00

10.813

190'400

20'431.00

10.731

195'400

21'131.00

10.814

190'500

20'445.00

10.732

195'500

21'145.00

10.816

190'600

20'459.00

10.734

195'600

21'159.00

10.817

190'700

20'473.00

10.736

195'700

21'173.00

10.819

190'800

20'487.00

10.737

195'800

21'187.00

10.821

190'900

20'501.00

10.739

195'900

21'201.00

10.822

191'000

20'515.00

10.741

196'000

21'215.00

10.824

191'100

20'529.00

10.743

196'100

21'229.00

10.826

191'200

20'543.00

10.744

196'200

21'243.00

10.827

191'300

20'557.00

10.746

196'300

21'257.00

10.829

191'400

20'571.00

10.748

196'400

21'271.00

10.830

191'500

20'585.00

10.749

196'500

21'285.00

10.832

191'600

20'599.00

10.751

196'600

21'299.00

10.834

191'700

20'613.00

10.753

196'700

21'313.00

10.835

191'800

20'627.00

10.754

196'800

21'327.00

10.837

191'900

20'641.00

10.756

196'900

21'341.00

10.838

192'000

20'655.00

10.758

197'000

21'355.00

10.840

192'100

20'669.00

10.760

197'100

21'369.00

10.842

192'200

20'683.00

10.761

197'200

21'383.00

10.843

192'300

20'697.00

10.763

197'300

21'397.00

10.845

192'400

20'711.00

10.765

197'400

21'411.00

10.847

192'500

20'725.00

10.766

197'500

21'425.00

10.848

192'600

20'739.00

10.768

197'600

21'439.00

10.850

192'700

20'753.00

10.770

197'700

21'453.00

10.851

192'800

20'767.00

10.771

197'800

21'467.00

10.853

192'900

20'781.00

10.773

197'900

21'481.00

10.854

193'000

20'795.00

10.775

198'000

21'495.00

10.856

193'100

20'809.00

10.776

198'100

21'509.00

10.858

193'200

20'823.00

10.778

198'200

21'523.00

10.859

193'300

20'837.00

10.780

198'300

21'537.00

10.861

193'400

20'851.00

10.781

198'400

21'551.00

10.862

193'500

20'865.00

10.783

198'500

21'565.00

10.864

193'600

20'879.00

10.785

198'600

21'579.00

10.866

193'700

20'893.00

10.786

198'700

21'593.00

10.867

193'800

20'907.00

10.788

198'800

21'607.00

10.869

193'900

20'921.00

10.790

198'900

21'621.00

10.870

194'000

20'935.00

10.791

199'000

21'635.00

10.872

194'100

20'949.00

10.793

199'100

21'649.00

10.873

194'200

20'963.00

10.795

199'200

21'663.00

10.875

194'300

20'977.00

10.796

199'300

21'677.00

10.877

194'400

20'991.00

10.798

199'400

21'691.00

10.878

194'500

21'005.00

10.799

199'500

21'705.00

10.880

194'600

21'019.00

10.801

199'600

21'719.00

10.881

194'700

21'033.00

10.803

199'700

21'733.00

10.883

194'800

21'047.00

10.804

199'800

21'747.00

10.884

194'900

21'061.00

10.806

199'900

21'761.00

10.886

195'000

21'075.00

10.808

200'000

21'775.00

10.888

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

200'100

21'789.00

10.889

205'100

22'489.00

10.965

200'200

21'803.00

10.891

205'200

22'503.00

10.966

200'300

21'817.00

10.892

205'300

22'517.00

10.968

200'400

21'831.00

10.894

205'400

22'531.00

10.969

200'500

21'845.00

10.895

205'500

22'545.00

10.971

200'600

21'859.00

10.897

205'600

22'559.00

10.972

200'700

21'873.00

10.898

205'700

22'573.00

10.974

200'800

21'887.00

10.900

205'800

22'587.00

10.975

200'900

21'901.00

10.901

205'900

22'601.00

10.977

201'000

21'915.00

10.903

206'000

22'615.00

10.978

201'100

21'929.00

10.905

206'100

22'629.00

10.980

201'200

21'943.00

10.906

206'200

22'643.00

10.981

201'300

21'957.00

10.908

206'300

22'657.00

10.983

201'400

21'971.00

10.909

206'400

22'671.00

10.984

201'500

21'985.00

10.911

206'500

22'685.00

10.985

201'600

21'999.00

10.912

206'600

22'699.00

10.987

201'700

22'013.00

10.914

206'700

22'713.00

10.988

201'800

22'027.00

10.915

206'800

22'727.00

10.990

201'900

22'041.00

10.917

206'900

22'741.00

10.991

202'000

22'055.00

10.918

207'000

22'755.00

10.993

202'100

22'069.00

10.920

207'100

22'769.00

10.994

202'200

22'083.00

10.921

207'200

22'783.00

10.996

202'300

22'097.00

10.923

207'300

22'797.00

10.997

202'400

22'111.00

10.924

207'400

22'811.00

10.999

202'500

22'125.00

10.926

207'500

22'825.00

11.000

202'600

22'139.00

10.927

207'600

22'839.00

11.001

202'700

22'153.00

10.929

207'700

22'853.00

11.003

202'800

22'167.00

10.930

207'800

22'867.00

11.004

202'900

22'181.00

10.932

207'900

22'881.00

11.006

203'000

22'195.00

10.933

208'000

22'895.00

11.007

203'100

22'209.00

10.935

208'100

22'909.00

11.009

203'200

22'223.00

10.937

208'200

22'923.00

11.010

203'300

22'237.00

10.938

208'300

22'937.00

11.012

203'400

22'251.00

10.940

208'400

22'951.00

11.013

203'500

22'265.00

10.941

208'500

22'965.00

11.014

203'600

22'279.00

10.943

208'600

22'979.00

11.016

203'700

22'293.00

10.944

208'700

22'993.00

11.017

203'800

22'307.00

10.946

208'800

23'007.00

11.019

203'900

22'321.00

10.947

208'900

23'021.00

11.020

204'000

22'335.00

10.949

209'000

23'035.00

11.022

204'100

22'349.00

10.950

209'100

23'049.00

11.023

204'200

22'363.00

10.952

209'200

23'063.00

11.024

204'300

22'377.00

10.953

209'300

23'077.00

11.026

204'400

22'391.00

10.955

209'400

23'091.00

11.027

204'500

22'405.00

10.956

209'500

23'105.00

11.029

204'600

22'419.00

10.957

209'600

23'119.00

11.030

204'700

22'433.00

10.959

209'700

23'133.00

11.031

204'800

22'447.00

10.960

209'800

23'147.00

11.033

204'900

22'461.00

10.962

209'900

23'161.00

11.034

205'000

22'475.00

10.963

210'000

23'175.00

11.036

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

210'100

23'189.00

11.037

215'100

23'889.00

11.106

210'200

23'203.00

11.039

215'200

23'903.00

11.107

210'300

23'217.00

11.040

215'300

23'917.00

11.109

210'400

23'231.00

11.041

215'400

23'931.00

11.110

210'500

23'245.00

11.043

215'500

23'945.00

11.111

210'600

23'259.00

11.044

215'600

23'959.00

11.113

210'700

23'273.00

11.046

215'700

23'973.00

11.114

210'800

23'287.00

11.047

215'800

23'987.00

11.115

210'900

23'301.00

11.048

215'900

24'001.00

11.117

211'000

23'315.00

11.050

216'000

24'015.00

11.118

211'100

23'329.00

11.051

216'100

24'029.00

11.119

211'200

23'343.00

11.053

216'200

24'043.00

11.121

211'300

23'357.00

11.054

216'300

24'057.00

11.122

211'400

23'371.00

11.055

216'400

24'071.00

11.123

211'500

23'385.00

11.057

216'500

24'085.00

11.125

211'600

23'399.00

11.058

216'600

24'099.00

11.126

211'700

23'413.00

11.060

216'700

24'113.00

11.127

211'800

23'427.00

11.061

216'800

24'127.00

11.129

211'900

23'441.00

11.062

216'900

24'141.00

11.130

212'000

23'455.00

11.064

217'000

24'155.00

11.131

212'100

23'469.00

11.065

217'100

24'169.00

11.133

212'200

23'483.00

11.066

217'200

24'183.00

11.134

212'300

23'497.00

11.068

217'300

24'197.00

11.135

212'400

23'511.00

11.069

217'400

24'211.00

11.137

212'500

23'525.00

11.071

217'500

24'225.00

11.138

212'600

23'539.00

11.072

217'600

24'239.00

11.139

212'700

23'553.00

11.073

217'700

24'253.00

11.141

212'800

23'567.00

11.075

217'800

24'267.00

11.142

212'900

23'581.00

11.076

217'900

24'281.00

11.143

213'000

23'595.00

11.077

218'000

24'295.00

11.144

213'100

23'609.00

11.079

218'100

24'309.00

11.146

213'200

23'623.00

11.080

218'200

24'323.00

11.147

213'300

23'637.00

11.082

218'300

24'337.00

11.148

213'400

23'651.00

11.083

218'400

24'351.00

11.150

213'500

23'665.00

11.084

218'500

24'365.00

11.151

213'600

23'679.00

11.086

218'600

24'379.00

11.152

213'700

23'693.00

11.087

218'700

24'393.00

11.154

213'800

23'707.00

11.088

218'800

24'407.00

11.155

213'900

23'721.00

11.090

218'900

24'421.00

11.156

214'000

23'735.00

11.091

219'000

24'435.00

11.158

214'100

23'749.00

11.092

219'100

24'449.00

11.159

214'200

23'763.00

11.094

219'200

24'463.00

11.160

214'300

23'777.00

11.095

219'300

24'477.00

11.161

214'400

23'791.00

11.097

219'400

24'491.00

11.163

214'500

23'805.00

11.098

219'500

24'505.00

11.164

214'600

23'819.00

11.099

219'600

24'519.00

11.165

214'700

23'833.00

11.101

219'700

24'533.00

11.167

214'800

23'847.00

11.102

219'800

24'547.00

11.168

214'900

23'861.00

11.103

219'900

24'561.00

11.169

215'000

23'875.00

11.105

220'000

24'575.50

11.171

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

220'100

24'590.00

11.172

225'100

25'315.00

11.246

220'200

24'604.50

11.174

225'200

25'329.50

11.248

220'300

24'619.00

11.175

225'300

25'344.00

11.249

220'400

24'633.50

11.177

225'400

25'358.50

11.250

220'500

24'648.00

11.178

225'500

25'373.00

11.252

220'600

24'662.50

11.180

225'600

25'387.50

11.253

220'700

24'677.00

11.181

225'700

25'402.00

11.255

220'800

24'691.50

11.183

225'800

25'416.50

11.256

220'900

24'706.00

11.184

225'900

25'431.00

11.258

221'000

24'720.50

11.186

226'000

25'445.50

11.259

221'100

24'735.00

11.187

226'100

25'460.00

11.261

221'200

24'749.50

11.189

226'200

25'474.50

11.262

221'300

24'764.00

11.190

226'300

25'489.00

11.263

221'400

24'778.50

11.192

226'400

25'503.50

11.265

221'500

24'793.00

11.193

226'500

25'518.00

11.266

221'600

24'807.50

11.195

226'600

25'532.50

11.268

221'700

24'822.00

11.196

226'700

25'547.00

11.269

221'800

24'836.50

11.198

226'800

25'561.50

11.271

221'900

24'851.00

11.199

226'900

25'576.00

11.272

222'000

24'865.50

11.201

227'000

25'590.50

11.273

222'100

24'880.00

11.202

227'100

25'605.00

11.275

222'200

24'894.50

11.204

227'200

25'619.50

11.276

222'300

24'909.00

11.205

227'300

25'634.00

11.278

222'400

24'923.50

11.207

227'400

25'648.50

11.279

222'500

24'938.00

11.208

227'500

25'663.00

11.280

222'600

24'952.50

11.210

227'600

25'677.50

11.282

222'700

24'967.00

11.211

227'700

25'692.00

11.283

222'800

24'981.50

11.213

227'800

25'706.50

11.285

222'900

24'996.00

11.214

227'900

25'721.00

11.286

223'000

25'010.50

11.215

228'000

25'735.50

11.288

223'100

25'025.00

11.217

228'100

25'750.00

11.289

223'200

25'039.50

11.218

228'200

25'764.50

11.290

223'300

25'054.00

11.220

228'300

25'779.00

11.292

223'400

25'068.50

11.221

228'400

25'793.50

11.293

223'500

25'083.00

11.223

228'500

25'808.00

11.295

223'600

25'097.50

11.224

228'600

25'822.50

11.296

223'700

25'112.00

11.226

228'700

25'837.00

11.297

223'800

25'126.50

11.227

228'800

25'851.50

11.299

223'900

25'141.00

11.229

228'900

25'866.00

11.300

224'000

25'155.50

11.230

229'000

25'880.50

11.302

224'100

25'170.00

11.232

229'100

25'895.00

11.303

224'200

25'184.50

11.233

229'200

25'909.50

11.304

224'300

25'199.00

11.235

229'300

25'924.00

11.306

224'400

25'213.50

11.236

229'400

25'938.50

11.307

224'500

25'228.00

11.237

229'500

25'953.00

11.308

224'600

25'242.50

11.239

229'600

25'967.50

11.310

224'700

25'257.00

11.240

229'700

25'982.00

11.311

224'800

25'271.50

11.242

229'800

25'996.50

11.313

224'900

25'286.00

11.243

229'900

26'011.00

11.314

225'000

25'300.50

11.245

230'000

26'025.50

11.315

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

230'100

26'040.00

11.317

235'100

26'765.00

11.385

230'200

26'054.50

11.318

235'200

26'779.50

11.386

230'300

26'069.00

11.320

235'300

26'794.00

11.387

230'400

26'083.50

11.321

235'400

26'808.50

11.388

230'500

26'098.00

11.322

235'500

26'823.00

11.390

230'600

26'112.50

11.324

235'600

26'837.50

11.391

230'700

26'127.00

11.325

235'700

26'852.00

11.392

230'800

26'141.50

11.326

235'800

26'866.50

11.394

230'900

26'156.00

11.328

235'900

26'881.00

11.395

231'000

26'170.50

11.329

236'000

26'895.50

11.396

231'100

26'185.00

11.331

236'100

26'910.00

11.398

231'200

26'199.50

11.332

236'200

26'924.50

11.399

231'300

26'214.00

11.333

236'300

26'939.00

11.400

231'400

26'228.50

11.335

236'400

26'953.50

11.402

231'500

26'243.00

11.336

236'500

26'968.00

11.403

231'600

26'257.50

11.337

236'600

26'982.50

11.404

231'700

26'272.00

11.339

236'700

26'997.00

11.406

231'800

26'286.50

11.340

236'800

27'011.50

11.407

231'900

26'301.00

11.342

236'900

27'026.00

11.408

232'000

26'315.50

11.343

237'000

27'040.50

11.409

232'100

26'330.00

11.344

237'100

27'055.00

11.411

232'200

26'344.50

11.346

237'200

27'069.50

11.412

232'300

26'359.00

11.347

237'300

27'084.00

11.413

232'400

26'373.50

11.348

237'400

27'098.50

11.415

232'500

26'388.00

11.350

237'500

27'113.00

11.416

232'600

26'402.50

11.351

237'600

27'127.50

11.417

232'700

26'417.00

11.352

237'700

27'142.00

11.419

232'800

26'431.50

11.354

237'800

27'156.50

11.420

232'900

26'446.00

11.355

237'900

27'171.00

11.421

233'000

26'460.50

11.356

238'000

27'185.50

11.422

233'100

26'475.00

11.358

238'100

27'200.00

11.424

233'200

26'489.50

11.359

238'200

27'214.50

11.425

233'300

26'504.00

11.360

238'300

27'229.00

11.426

233'400

26'518.50

11.362

238'400

27'243.50

11.428

233'500

26'533.00

11.363

238'500

27'258.00

11.429

233'600

26'547.50

11.365

238'600

27'272.50

11.430

233'700

26'562.00

11.366

238'700

27'287.00

11.432

233'800

26'576.50

11.367

238'800

27'301.50

11.433

233'900

26'591.00

11.369

238'900

27'316.00

11.434

234'000

26'605.50

11.370

239'000

27'330.50

11.435

234'100

26'620.00

11.371

239'100

27'345.00

11.437

234'200

26'634.50

11.373

239'200

27'359.50

11.438

234'300

26'649.00

11.374

239'300

27'374.00

11.439

234'400

26'663.50

11.375

239'400

27'388.50

11.440

234'500

26'678.00

11.377

239'500

27'403.00

11.442

234'600

26'692.50

11.378

239'600

27'417.50

11.443

234'700

26'707.00

11.379

239'700

27'432.00

11.444

234'800

26'721.50

11.381

239'800

27'446.50

11.446

234'900

26'736.00

11.382

239'900

27'461.00

11.447

235'000

26'750.50

11.383

240'000

27'475.50

11.448

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

240'100

27'490.00

11.449

245'100

28'215.00

11.512

240'200

27'504.50

11.451

245'200

28'229.50

11.513

240'300

27'519.00

11.452

245'300

28'244.00

11.514

240'400

27'533.50

11.453

245'400

28'258.50

11.515

240'500

27'548.00

11.454

245'500

28'273.00

11.516

240'600

27'562.50

11.456

245'600

28'287.50

11.518

240'700

27'577.00

11.457

245'700

28'302.00

11.519

240'800

27'591.50

11.458

245'800

28'316.50

11.520

240'900

27'606.00

11.460

245'900

28'331.00

11.521

241'000

27'620.50

11.461

246'000

28'345.50

11.523

241'100

27'635.00

11.462

246'100

28'360.00

11.524

241'200

27'649.50

11.463

246'200

28'374.50

11.525

241'300

27'664.00

11.465

246'300

28'389.00

11.526

241'400

27'678.50

11.466

246'400

28'403.50

11.527

241'500

27'693.00

11.467

246'500

28'418.00

11.529

241'600

27'707.50

11.468

246'600

28'432.50

11.530

241'700

27'722.00

11.470

246'700

28'447.00

11.531

241'800

27'736.50

11.471

246'800

28'461.50

11.532

241'900

27'751.00

11.472

246'900

28'476.00

11.533

242'000

27'765.50

11.473

247'000

28'490.50

11.535

242'100

27'780.00

11.475

247'100

28'505.00

11.536

242'200

27'794.50

11.476

247'200

28'519.50

11.537

242'300

27'809.00

11.477

247'300

28'534.00

11.538

242'400

27'823.50

11.478

247'400

28'548.50

11.539

242'500

27'838.00

11.480

247'500

28'563.00

11.541

242'600

27'852.50

11.481

247'600

28'577.50

11.542

242'700

27'867.00

11.482

247'700

28'592.00

11.543

242'800

27'881.50

11.483

247'800

28'606.50

11.544

242'900

27'896.00

11.485

247'900

28'621.00

11.545

243'000

27'910.50

11.486

248'000

28'635.50

11.547

243'100

27'925.00

11.487

248'100

28'650.00

11.548

243'200

27'939.50

11.488

248'200

28'664.50

11.549

243'300

27'954.00

11.490

248'300

28'679.00

11.550

243'400

27'968.50

11.491

248'400

28'693.50

11.551

243'500

27'983.00

11.492

248'500

28'708.00

11.553

243'600

27'997.50

11.493

248'600

28'722.50

11.554

243'700

28'012.00

11.494

248'700

28'737.00

11.555

243'800

28'026.50

11.496

248'800

28'751.50

11.556

243'900

28'041.00

11.497

248'900

28'766.00

11.557

244'000

28'055.50

11.498

249'000

28'780.50

11.558

244'100

28'070.00

11.499

249'100

28'795.00

11.560

244'200

28'084.50

11.501

249'200

28'809.50

11.561

244'300

28'099.00

11.502

249'300

28'824.00

11.562

244'400

28'113.50

11.503

249'400

28'838.50

11.563

244'500

28'128.00

11.504

249'500

28'853.00

11.564

244'600

28'142.50

11.506

249'600

28'867.50

11.566

244'700

28'157.00

11.507

249'700

28'882.00

11.567

244'800

28'171.50

11.508

249'800

28'896.50

11.568

244'900

28'186.00

11.509

249'900

28'911.00

11.569

245'000

28'200.50

11.510

250'000

28'925.50

11.570

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

250'100

28'940.00

11.571

255'100

29'678.00

11.634

250'200

28'954.50

11.573

255'200

29'693.00

11.635

250'300

28'969.00

11.574

255'300

29'708.00

11.637

250'400

28'983.50

11.575

255'400

29'723.00

11.638

250'500

28'998.00

11.576

255'500

29'738.00

11.639

250'600

29'012.50

11.577

255'600

29'753.00

11.640

250'700

29'027.00

11.578

255'700

29'768.00

11.642

250'800

29'041.50

11.580

255'800

29'783.00

11.643

250'900

29'056.00

11.581

255'900

29'798.00

11.644

251'000

29'070.50

11.582

256'000

29'813.00

11.646

251'100

29'085.00

11.583

256'100

29'828.00

11.647

251'200

29'099.50

11.584

256'200

29'843.00

11.648

251'300

29'114.00

11.585

256'300

29'858.00

11.650

251'400

29'128.50

11.587

256'400

29'873.00

11.651

251'500

29'143.00

11.588

256'500

29'888.00

11.652

251'600

29'157.50

11.589

256'600

29'903.00

11.654

251'700

29'172.00

11.590

256'700

29'918.00

11.655

251'800

29'186.50

11.591

256'800

29'933.00

11.656

251'900

29'201.00

11.592

256'900

29'948.00

11.657

252'000

29'215.50

11.593

257'000

29'963.00

11.659

252'100

29'230.00

11.595

257'100

29'978.00

11.660

252'200

29'244.50

11.596

257'200

29'993.00

11.661

252'300

29'259.00

11.597

257'300

30'008.00

11.663

252'400

29'273.50

11.598

257'400

30'023.00

11.664

252'500

29'288.00

11.599

257'500

30'038.00

11.665

252'600

29'303.00

11.601

257'600

30'053.00

11.667

252'700

29'318.00

11.602

257'700

30'068.00

11.668

252'800

29'333.00

11.603

257'800

30'083.00

11.669

252'900

29'348.00

11.605

257'900

30'098.00

11.670

253'000

29'363.00

11.606

258'000

30'113.00

11.672

253'100

29'378.00

11.607

258'100

30'128.00

11.673

253'200

29'393.00

11.609

258'200

30'143.00

11.674

253'300

29'408.00

11.610

258'300

30'158.00

11.676

253'400

29'423.00

11.611

258'400

30'173.00

11.677

253'500

29'438.00

11.613

258'500

30'188.00

11.678

253'600

29'453.00

11.614

258'600

30'203.00

11.679

253'700

29'468.00

11.615

258'700

30'218.00

11.681

253'800

29'483.00

11.617

258'800

30'233.00

11.682

253'900

29'498.00

11.618

258'900

30'248.00

11.683

254'000

29'513.00

11.619

259'000

30'263.00

11.685

254'100

29'528.00

11.621

259'100

30'278.00

11.686

254'200

29'543.00

11.622

259'200

30'293.00

11.687

254'300

29'558.00

11.623

259'300

30'308.00

11.688

254'400

29'573.00

11.625

259'400

30'323.00

11.690

254'500

29'588.00

11.626

259'500

30'338.00

11.691

254'600

29'603.00

11.627

259'600

30'353.00

11.692

254'700

29'618.00

11.629

259'700

30'368.00

11.693

254'800

29'633.00

11.630

259'800

30'383.00

11.695

254'900

29'648.00

11.631

259'900

30'398.00

11.696

255'000

29'663.00

11.633

260'000

30'413.00

11.697

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

260'100

30'428.00

11.699

265'100

31'178.00

11.761

260'200

30'443.00

11.700

265'200

31'193.00

11.762

260'300

30'458.00

11.701

265'300

31'208.00

11.763

260'400

30'473.00

11.702

265'400

31'223.00

11.765

260'500

30'488.00

11.704

265'500

31'238.00

11.766

260'600

30'503.00

11.705

265'600

31'253.00

11.767

260'700

30'518.00

11.706

265'700

31'268.00

11.768

260'800

30'533.00

11.707

265'800

31'283.00

11.769

260'900

30'548.00

11.709

265'900

31'298.00

11.771

261'000

30'563.00

11.710

266'000

31'313.00

11.772

261'100

30'578.00

11.711

266'100

31'328.00

11.773

261'200

30'593.00

11.712

266'200

31'343.00

11.774

261'300

30'608.00

11.714

266'300

31'358.00

11.775

261'400

30'623.00

11.715

266'400

31'373.00

11.777

261'500

30'638.00

11.716

266'500

31'388.00

11.778

261'600

30'653.00

11.718

266'600

31'403.00

11.779

261'700

30'668.00

11.719

266'700

31'418.00

11.780

261'800

30'683.00

11.720

266'800

31'433.00

11.781

261'900

30'698.00

11.721

266'900

31'448.00

11.783

262'000

30'713.00

11.723

267'000

31'463.00

11.784

262'100

30'728.00

11.724

267'100

31'478.00

11.785

262'200

30'743.00

11.725

267'200

31'493.00

11.786

262'300

30'758.00

11.726

267'300

31'508.00

11.788

262'400

30'773.00

11.728

267'400

31'523.00

11.789

262'500

30'788.00

11.729

267'500

31'538.00

11.790

262'600

30'803.00

11.730

267'600

31'553.00

11.791

262'700

30'818.00

11.731

267'700

31'568.00

11.792

262'800

30'833.00

11.732

267'800

31'583.00

11.794

262'900

30'848.00

11.734

267'900

31'598.00

11.795

263'000

30'863.00

11.735

268'000

31'613.00

11.796

263'100

30'878.00

11.736

268'100

31'628.00

11.797

263'200

30'893.00

11.737

268'200

31'643.00

11.798

263'300

30'908.00

11.739

268'300

31'658.00

11.799

263'400

30'923.00

11.740

268'400

31'673.00

11.801

263'500

30'938.00

11.741

268'500

31'688.00

11.802

263'600

30'953.00

11.742

268'600

31'703.00

11.803

263'700

30'968.00

11.744

268'700

31'718.00

11.804

263'800

30'983.00

11.745

268'800

31'733.00

11.805

263'900

30'998.00

11.746

268'900

31'748.00

11.807

264'000

31'013.00

11.747

269'000

31'763.00

11.808

264'100

31'028.00

11.749

269'100

31'778.00

11.809

264'200

31'043.00

11.750

269'200

31'793.00

11.810

264'300

31'058.00

11.751

269'300

31'808.00

11.811

264'400

31'073.00

11.752

269'400

31'823.00

11.813

264'500

31'088.00

11.753

269'500

31'838.00

11.814

264'600

31'103.00

11.755

269'600

31'853.00

11.815

264'700

31'118.00

11.756

269'700

31'868.00

11.816

264'800

31'133.00

11.757

269'800

31'883.00

11.817

264'900

31'148.00

11.758

269'900

31'898.00

11.818

265'000

31'163.00

11.760

270'000

31'913.00

11.820

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

270'100

31'928.00

11.821

275'100

32'678.00

11.879

270'200

31'943.00

11.822

275'200

32'693.00

11.880

270'300

31'958.00

11.823

275'300

32'708.00

11.881

270'400

31'973.00

11.824

275'400

32'723.00

11.882

270'500

31'988.00

11.826

275'500

32'738.00

11.883

270'600

32'003.00

11.827

275'600

32'753.00

11.884

270'700

32'018.00

11.828

275'700

32'768.00

11.885

270'800

32'033.00

11.829

275'800

32'783.00

11.887

270'900

32'048.00

11.830

275'900

32'798.00

11.888

271'000

32'063.00

11.831

276'000

32'813.00

11.889

271'100

32'078.00

11.833

276'100

32'828.00

11.890

271'200

32'093.00

11.834

276'200

32'843.00

11.891

271'300

32'108.00

11.835

276'300

32'858.00

11.892

271'400

32'123.00

11.836

276'400

32'873.00

11.893

271'500

32'138.00

11.837

276'500

32'888.00

11.894

271'600

32'153.00

11.838

276'600

32'903.00

11.896

271'700

32'168.00

11.840

276'700

32'918.00

11.897

271'800

32'183.00

11.841

276'800

32'933.00

11.898

271'900

32'198.00

11.842

276'900

32'948.00

11.899

272'000

32'213.00

11.843

277'000

32'963.00

11.900

272'100

32'228.00

11.844

277'100

32'978.00

11.901

272'200

32'243.00

11.845

277'200

32'993.00

11.902

272'300

32'258.00

11.846

277'300

33'008.00

11.903

272'400

32'273.00

11.848

277'400

33'023.00

11.904

272'500

32'288.00

11.849

277'500

33'038.00

11.906

272'600

32'303.00

11.850

277'600

33'053.00

11.907

272'700

32'318.00

11.851

277'700

33'068.00

11.908

272'800

32'333.00

11.852

277'800

33'083.00

11.909

272'900

32'348.00

11.853

277'900

33'098.00

11.910

273'000

32'363.00

11.855

278'000

33'113.00

11.911

273'100

32'378.00

11.856

278'100

33'128.00

11.912

273'200

32'393.00

11.857

278'200

33'143.00

11.913

273'300

32'408.00

11.858

278'300

33'158.00

11.914

273'400

32'423.00

11.859

278'400

33'173.00

11.916

273'500

32'438.00

11.860

278'500

33'188.00

11.917

273'600

32'453.00

11.861

278'600

33'203.00

11.918

273'700

32'468.00

11.863

278'700

33'218.00

11.919

273'800

32'483.00

11.864

278'800

33'233.00

11.920

273'900

32'498.00

11.865

278'900

33'248.00

11.921

274'000

32'513.00

11.866

279'000

33'263.00

11.922

274'100

32'528.00

11.867

279'100

33'278.00

11.923

274'200

32'543.00

11.868

279'200

33'293.00

11.924

274'300

32'558.00

11.869

279'300

33'308.00

11.926

274'400

32'573.00

11.871

279'400

33'323.00

11.927

274'500

32'588.00

11.872

279'500

33'338.00

11.928

274'600

32'603.00

11.873

279'600

33'353.00

11.929

274'700

32'618.00

11.874

279'700

33'368.00

11.930

274'800

32'633.00

11.875

279'800

33'383.00

11.931

274'900

32'648.00

11.876

279'900

33'398.00

11.932

275'000

32'663.00

11.877

280'000

33'413.00

11.933

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

280'100

33'428.00

11.934

285'100

34'178.00

11.988

280'200

33'443.00

11.935

285'200

34'193.00

11.989

280'300

33'458.00

11.936

285'300

34'208.00

11.990

280'400

33'473.00

11.938

285'400

34'223.00

11.991

280'500

33'488.00

11.939

285'500

34'238.00

11.992

280'600

33'503.00

11.940

285'600

34'253.00

11.993

280'700

33'518.00

11.941

285'700

34'268.00

11.994

280'800

33'533.00

11.942

285'800

34'283.00

11.995

280'900

33'548.00

11.943

285'900

34'298.00

11.997

281'000

33'563.00

11.944

286'000

34'313.00

11.998

281'100

33'578.00

11.945

286'100

34'328.00

11.999

281'200

33'593.00

11.946

286'200

34'343.00

12.000

281'300

33'608.00

11.947

286'300

34'358.00

12.001

281'400

33'623.00

11.948

286'400

34'373.00

12.002

281'500

33'638.00

11.950

286'500

34'388.00

12.003

281'600

33'653.00

11.951

286'600

34'403.00

12.004

281'700

33'668.00

11.952

286'700

34'418.00

12.005

281'800

33'683.00

11.953

286'800

34'433.00

12.006

281'900

33'698.00

11.954

286'900

34'448.00

12.007

282'000

33'713.00

11.955

287'000

34'463.00

12.008

282'100

33'728.00

11.956

287'100

34'478.00

12.009

282'200

33'743.00

11.957

287'200

34'493.00

12.010

282'300

33'758.00

11.958

287'300

34'508.00

12.011

282'400

33'773.00

11.959

287'400

34'523.00

12.012

282'500

33'788.00

11.960

287'500

34'538.00

12.013

282'600

33'803.00

11.961

287'600

34'553.00

12.014

282'700

33'818.00

11.963

287'700

34'568.50

12.015

282'800

33'833.00

11.964

287'800

34'584.00

12.017

282'900

33'848.00

11.965

287'900

34'599.50

12.018

283'000

33'863.00

11.966

288'000

34'615.00

12.019

283'100

33'878.00

11.967

288'100

34'630.50

12.020

283'200

33'893.00

11.968

288'200

34'646.00

12.022

283'300

33'908.00

11.969

288'300

34'661.50

12.023

283'400

33'923.00

11.970

288'400

34'677.00

12.024

283'500

33'938.00

11.971

288'500

34'692.50

12.025

283'600

33'953.00

11.972

288'600

34'708.00

12.026

283'700

33'968.00

11.973

288'700

34'723.50

12.028

283'800

33'983.00

11.974

288'800

34'739.00

12.029

283'900

33'998.00

11.975

288'900

34'754.50

12.030

284'000

34'013.00

11.976

289'000

34'770.00

12.031

284'100

34'028.00

11.977

289'100

34'785.50

12.032

284'200

34'043.00

11.979

289'200

34'801.00

12.034

284'300

34'058.00

11.980

289'300

34'816.50

12.035

284'400

34'073.00

11.981

289'400

34'832.00

12.036

284'500

34'088.00

11.982

289'500

34'847.50

12.037

284'600

34'103.00

11.983

289'600

34'863.00

12.038

284'700

34'118.00

11.984

289'700

34'878.50

12.040

284'800

34'133.00

11.985

289'800

34'894.00

12.041

284'900

34'148.00

11.986

289'900

34'909.50

12.042

285'000

34'163.00

11.987

290'000

34'925.00

12.043

Barème de l'impôt sur le revenu 2024

Coefficient 100 %

Revenu

Taux en

Revenu

Taux en

Impôt de base

Impôt de base

imposable

%

imposable

%

290'100

34'940.50

12.044

295'100

35'715.50

12.103

290'200

34'956.00

12.045

295'200

35'731.00

12.104

290'300

34'971.50

12.047

295'300

35'746.50

12.105

290'400

34'987.00

12.048

295'400

35'762.00

12.106

290'500

35'002.50

12.049

295'500

35'777.50

12.107

290'600

35'018.00

12.050

295'600

35'793.00

12.109

290'700

35'033.50

12.051

295'700

35'808.50

12.110

290'800

35'049.00

12.053

295'800

35'824.00

12.111

290'900

35'064.50

12.054

295'900

35'839.50

12.112

291'000

35'080.00

12.055

296'000

35'855.00

12.113

291'100

35'095.50

12.056

296'100

35'870.50

12.114

291'200

35'111.00

12.057

296'200

35'886.00

12.115

291'300

35'126.50

12.059

296'300

35'901.50

12.117

291'400

35'142.00

12.060

296'400

35'917.00

12.118

291'500

35'157.50

12.061

296'500

35'932.50

12.119

291'600

35'173.00

12.062

296'600

35'948.00

12.120

291'700

35'188.50

12.063

296'700

35'963.50

12.121

291'800

35'204.00

12.064

296'800

35'979.00

12.122

291'900

35'219.50

12.066

296'900

35'994.50

12.123

292'000

35'235.00

12.067

297'000

36'010.00

12.125

292'100

35'250.50

12.068

297'100

36'025.50

12.126

292'200

35'266.00

12.069

297'200

36'041.00

12.127

292'300

35'281.50

12.070

297'300

36'056.50

12.128

292'400

35'297.00

12.071

297'400

36'072.00

12.129

292'500

35'312.50

12.073

297'500

36'087.50

12.130

292'600

35'328.00

12.074

297'600

36'103.00

12.131

292'700

35'343.50

12.075

297'700

36'118.50

12.133

292'800

35'359.00

12.076

297'800

36'134.00

12.134

292'900

35'374.50

12.077

297'900

36'149.50

12.135

293'000

35'390.00

12.078

298'000

36'165.00

12.136

293'100

35'405.50

12.080

298'100

36'180.50

12.137

293'200

35'421.00

12.081

298'200

36'196.00

12.138

293'300

35'436.50

12.082

298'300

36'211.50

12.139

293'400

35'452.00

12.083

298'400

36'227.00

12.140

293'500

35'467.50

12.084

298'500

36'242.50

12.142

293'600

35'483.00

12.085

298'600

36'258.00

12.143

293'700

35'498.50

12.087

298'700

36'273.50

12.144

293'800

35'514.00

12.088

298'800

36'289.00

12.145

293'900

35'529.50

12.089

298'900

36'304.50

12.146

294'000

35'545.00

12.090

299'000

36'320.00

12.147

294'100

35'560.50

12.091

299'100

36'335.50

12.148

294'200

35'576.00

12.092

299'200

36'351.00

12.149

294'300

35'591.50

12.094

299'300

36'366.50

12.151

294'400

35'607.00

12.095

299'400

36'382.00

12.152

294'500

35'622.50

12.096

299'500

36'397.50

12.153

294'600

35'638.00

12.097

299'600

36'413.00

12.154

294'700

35'653.50

12.098

299'700

36'428.50

12.155

294'800

35'669.00

12.099

299'800

36'444.00

12.156

294'900

35'684.50

12.101

299'900

36'459.50

12.157

295'000

35'700.00

12.102

300'000

36'475.00

12.158

Barème de l'impôt sur le revenu 2024 Coefficient 100 % Revenu Taux en Revenu Taux en Impôt de base Impôt de base imposable % imposable %

Au-dessus de CHF 300'000 de revenu imposable, l'impôt sur les centaines supplémentaires est calculé au taux de 15.5 %

EXEMPLE DE CALCUL Pour un revenu imposable de CHF 427'900 Impôt s/ 300'000 36'475.00 Impôt s/ 127'900 à 15.5 % 19'824.50 Impôt total 56'299.50

Taux : 56'299.50 x 1'00 13.157 % 427'900