Impôts - Calcul des impôts pour les particuliers soumis à la déclaration

Impôts - Calcul des impôts pour les particuliers soumis à la déclaration

Barèmes 2014
impôt à la source
applicables
dès le 1er janvier 2014
Pour déterminer le barème à utiliser par l'employeur,
le salarié doit remplir le formulaire
« Déclaration pour le prélèvement de l'impôt à la source » ou
sa version Internet sur www.ge.ch/impots/iso-13
Pour des informations détaillées sur l'utilisation de ces barèmes,
se référer aux « Directives concernant l'imposition à la source
2014 », disponibles sur www.ge.ch/impots/iso
Ces barèmes sont disponibles en simulation interactive ou
au format PDF sur www.ge.ch/impot/iso-17
Les barèmes A1 à A5 ne peuvent être utilisés que pour les
contribuables qui en ont fait la demande auprès de
l'administration fiscale et sur décision de cette dernière
communiquée à l'employeur
AFC | Directives concernant l’imposition à la source 2014
1
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
0
27'001
27'601
28'201
28'801
29'401
30'001
30'601
31'201
31'801
32'401
33'001
33'601
34'201
34'801
35'401
36'001
36'601
37'201
37'801
38'401
39'001
39'601
40'201
40'801
41'401
42'001
42'601
43'201
43'801
44'401
45'001
45'601
46'201
46'801
47'401
48'001
48'601
49'201
49'801
50'401
51'001
51'601
52'201
52'801
53'401
54'001
54'601
55'201
55'801
56'401
57'001
57'601
58'201
58'801
-
27'000
27'600
28'200
28'800
29'400
30'000
30'600
31'200
31'800
32'400
33'000
33'600
34'200
34'800
35'400
36'000
36'600
37'200
37'800
38'400
39'000
39'600
40'200
40'800
41'400
42'000
42'600
43'200
43'800
44'400
45'000
45'600
46'200
46'800
47'400
48'000
48'600
49'200
49'800
50'400
51'000
51'600
52'200
52'800
53'400
54'000
54'600
55'200
55'800
56'400
57'000
57'600
58'200
58'800
59'400
0.00
2'250.05
2'300.05
2'350.05
2'400.05
2'450.05
2'500.05
2'550.05
2'600.05
2'650.05
2'700.05
2'750.05
2'800.05
2'850.05
2'900.05
2'950.05
3'000.05
3'050.05
3'100.05
3'150.05
3'200.05
3'250.05
3'300.05
3'350.05
3'400.05
3'450.05
3'500.05
3'550.05
3'600.05
3'650.05
3'700.05
3'750.05
3'800.05
3'850.05
3'900.05
3'950.05
4'000.05
4'050.05
4'100.05
4'150.05
4'200.05
4'250.05
4'300.05
4'350.05
4'400.05
4'450.05
4'500.05
4'550.05
4'600.05
4'650.05
4'700.05
4'750.05
4'800.05
4'850.05
4'900.05
-
2'250
2'300
2'350
2'400
2'450
2'500
2'550
2'600
2'650
2'700
2'750
2'800
2'850
2'900
2'950
3'000
3'050
3'100
3'150
3'200
3'250
3'300
3'350
3'400
3'450
3'500
3'550
3'600
3'650
3'700
3'750
3'800
3'850
3'900
3'950
4'000
4'050
4'100
4'150
4'200
4'250
4'300
4'350
4'400
4'450
4'500
4'550
4'600
4'650
4'700
4'750
4'800
4'850
4'900
4'950
0.00
12.51
12.79
13.07
13.34
13.62
13.90
14.18
14.45
14.73
15.01
15.29
15.57
15.84
16.12
16.40
16.68
16.95
17.23
17.51
17.79
18.07
18.34
18.62
18.90
19.18
19.45
19.73
20.01
20.29
20.57
20.84
21.12
21.40
21.68
21.95
22.23
22.51
22.79
23.07
23.34
23.62
23.90
24.18
24.45
24.73
25.01
25.29
25.57
25.84
26.12
26.40
26.68
26.95
27.23
-
12.50
12.78
13.06
13.33
13.61
13.89
14.17
14.44
14.72
15.00
15.28
15.56
15.83
16.11
16.39
16.67
16.94
17.22
17.50
17.78
18.06
18.33
18.61
18.89
19.17
19.44
19.72
20.00
20.28
20.56
20.83
21.11
21.39
21.67
21.94
22.22
22.50
22.78
23.06
23.33
23.61
23.89
24.17
24.44
24.72
25.00
25.28
25.56
25.83
26.11
26.39
26.67
26.94
27.22
27.50
A1 *
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
2 enf.
%
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
0 enf.
%
1 enf.
%
_____
0.07
0.32
0.66
0.90
1.13
1.36
1.57
1.78
2.01
2.22
2.44
2.64
2.86
3.07
3.28
3.48
3.69
3.90
4.10
4.30
4.50
4.71
4.91
5.11
5.30
5.48
5.66
5.84
6.01
6.17
6.34
6.51
6.69
6.85
7.02
7.18
7.33
7.49
7.63
7.79
7.95
8.10
8.25
8.40
8.55
8.69
8.83
8.96
9.10
9.25
9.40
9.55
9.69
9.83
_____ _____ _____ _____ _____
_____ _____ _____ _____ _____
_____ _____ _____ _____ _____
_____
_____ _____ _____ _____
*Attention:lesbarèmesA1à
_____
_____ _____ _____ _____
A5nepeuventêtreutilisésque
_____
_____ _____ _____ _____
pourlescontribuablesquienont
_____
_____ _____ _____ _____
faitlademandeauprèsde
_____
_____ _____ _____ _____
l'administrationfiscaleetsur
_____
_____ _____ _____ _____
décisiondecettedernière
_____
_____ _____ _____ _____
communiquéeàl'employeur.
_____ _____ _____ _____ _____
_____ _____ _____ _____ _____
_____ _____ _____ _____ _____
_____ _____ _____ _____ _____
_____ _____ _____ _____ _____
_____ _____ _____ _____ _____
_____ _____ _____ _____ _____
0.07 _____ _____ _____ _____
0.08 _____ _____ _____ _____
0.09 _____ _____ _____ _____
0.10 _____ _____ _____ _____
0.10 _____ _____ _____ _____
0.11 _____ _____ _____ _____
0.12 _____ _____ _____ _____
0.29 _____ _____ _____ _____
0.46 _____ _____ _____ _____
0.63 _____ _____ _____ _____
0.79 _____ _____ _____ _____
0.96 _____ _____ _____ _____
1.11 _____ _____ _____ _____
1.26 _____ _____ _____ _____
1.43 _____ _____ _____ _____
1.59
0.06 _____ _____ _____
1.75
0.07 _____ _____ _____
1.90
0.08 _____ _____ _____
2.07
0.08 _____ _____ _____
2.23
0.09 _____ _____ _____
2.39
0.10 _____ _____ _____
2.55
0.10 _____ _____ _____
2.71
0.11 _____ _____ _____
2.88
0.12 _____ _____ _____
3.04
0.12 _____ _____ _____
3.20
0.13 _____ _____ _____
3.36
0.13 _____ _____ _____
3.53
0.14 _____ _____ _____
3.69
0.15 _____ _____ _____
3.86
0.23
0.05 _____ _____
4.02
0.36
0.06 _____ _____
4.17
0.49
0.06 _____ _____
4.32
0.62
0.07 _____ _____
4.47
0.74
0.07 _____ _____
4.62
0.86
0.08 _____ _____
4.76
0.99
0.09 _____ _____
4.90
1.11
0.09 _____ _____
5.05
1.24
0.10 _____ _____
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
3 enf.
%
B1
4 enf.
%
5 enf.
%
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
H2
H3
H4
H5
Famille monoparentale
0 enf.
%
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
0 enf.
%
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.06
0.07
0.07
0.08
0.09
0.10
0.11
0.12
0.12
0.13
0.14
0.28
0.41
0.54
0.67
0.80
0.92
1.04
1.16
_____
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_____
_____
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_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
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_____
_____
_____
_____
_____
_____
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_____
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_____
_____
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_____
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_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
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_____
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_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
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_____
_____
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_____
_____
_____
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_____
_____
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_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.19
0.44
0.67
0.90
1.11
1.32
1.52
1.73
1.94
2.14
2.34
2.58
2.80
3.01
3.21
3.42
3.63
3.84
4.04
4.24
4.45
4.66
4.86
5.06
5.25
5.43
5.62
5.79
5.96
6.13
6.30
6.48
6.65
6.83
7.00
7.17
7.34
7.50
7.66
7.83
8.01
8.18
8.35
8.51
8.68
8.84
8.99
9.15
9.31
9.46
9.61
9.76
9.90
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.12
0.32
0.51
0.70
0.88
1.05
1.22
1.40
1.58
1.75
1.92
2.09
2.28
2.45
2.63
2.79
2.98
3.15
3.33
3.49
3.67
3.85
4.03
4.20
4.36
4.52
4.68
4.83
4.98
5.13
5.29
5.47
5.64
5.81
5.97
6.13
6.30
6.46
6.62
6.79
6.96
7.13
_____
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_____
_____
_____
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_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.07
0.24
0.40
0.56
0.72
0.87
1.02
1.16
1.32
1.48
1.63
1.77
1.93
2.09
2.24
2.39
2.55
2.71
2.87
3.02
3.18
3.34
3.50
3.66
3.81
3.96
4.10
4.25
4.38
4.52
4.66
_____
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_____
_____
_____
_____
_____
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_____
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_____
_____
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_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.04
0.18
0.32
0.46
0.60
0.73
0.86
0.99
1.13
1.27
1.40
1.53
1.67
1.82
1.95
2.09
2.23
2.38
2.52
2.66
_____
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_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.01
0.14
0.26
0.39
0.51
0.63
0.74
0.86
0.98
_____
_____
_____
_____
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1
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
59'401
60'001
60'601
61'201
61'801
62'401
63'001
63'601
64'201
64'801
65'401
66'001
66'601
67'201
67'801
68'401
69'001
69'601
70'201
70'801
71'401
72'001
72'601
73'201
73'801
74'401
75'001
75'601
76'201
76'801
77'401
78'001
78'601
79'201
79'801
80'401
81'001
81'601
82'201
82'801
83'401
84'001
84'601
85'201
85'801
86'401
87'001
87'601
88'201
88'801
89'401
90'001
90'601
91'201
91'801
-
60'000
60'600
61'200
61'800
62'400
63'000
63'600
64'200
64'800
65'400
66'000
66'600
67'200
67'800
68'400
69'000
69'600
70'200
70'800
71'400
72'000
72'600
73'200
73'800
74'400
75'000
75'600
76'200
76'800
77'400
78'000
78'600
79'200
79'800
80'400
81'000
81'600
82'200
82'800
83'400
84'000
84'600
85'200
85'800
86'400
87'000
87'600
88'200
88'800
89'400
90'000
90'600
91'200
91'800
92'400
4'950.05
5'000.05
5'050.05
5'100.05
5'150.05
5'200.05
5'250.05
5'300.05
5'350.05
5'400.05
5'450.05
5'500.05
5'550.05
5'600.05
5'650.05
5'700.05
5'750.05
5'800.05
5'850.05
5'900.05
5'950.05
6'000.05
6'050.05
6'100.05
6'150.05
6'200.05
6'250.05
6'300.05
6'350.05
6'400.05
6'450.05
6'500.05
6'550.05
6'600.05
6'650.05
6'700.05
6'750.05
6'800.05
6'850.05
6'900.05
6'950.05
7'000.05
7'050.05
7'100.05
7'150.05
7'200.05
7'250.05
7'300.05
7'350.05
7'400.05
7'450.05
7'500.05
7'550.05
7'600.05
7'650.05
-
5'000
5'050
5'100
5'150
5'200
5'250
5'300
5'350
5'400
5'450
5'500
5'550
5'600
5'650
5'700
5'750
5'800
5'850
5'900
5'950
6'000
6'050
6'100
6'150
6'200
6'250
6'300
6'350
6'400
6'450
6'500
6'550
6'600
6'650
6'700
6'750
6'800
6'850
6'900
6'950
7'000
7'050
7'100
7'150
7'200
7'250
7'300
7'350
7'400
7'450
7'500
7'550
7'600
7'650
7'700
27.51
27.79
28.07
28.34
28.62
28.90
29.18
29.45
29.73
30.01
30.29
30.57
30.84
31.12
31.40
31.68
31.95
32.23
32.51
32.79
33.07
33.34
33.62
33.90
34.18
34.45
34.73
35.01
35.29
35.57
35.84
36.12
36.40
36.68
36.95
37.23
37.51
37.79
38.07
38.34
38.62
38.90
39.18
39.45
39.73
40.01
40.29
40.57
40.84
41.12
41.40
41.68
41.95
42.23
42.51
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
27.78
28.06
28.33
28.61
28.89
29.17
29.44
29.72
30.00
30.28
30.56
30.83
31.11
31.39
31.67
31.94
32.22
32.50
32.78
33.06
33.33
33.61
33.89
34.17
34.44
34.72
35.00
35.28
35.56
35.83
36.11
36.39
36.67
36.94
37.22
37.50
37.78
38.06
38.33
38.61
38.89
39.17
39.44
39.72
40.00
40.28
40.56
40.83
41.11
41.39
41.67
41.94
42.22
42.50
42.78
A1 *
9.97
10.11
10.25
10.39
10.52
10.65
10.79
10.91
11.04
11.16
11.29
11.42
11.54
11.66
11.78
11.89
12.01
12.12
12.23
12.33
12.44
12.54
12.65
12.75
12.85
12.95
13.05
13.15
13.24
13.34
13.43
13.52
13.61
13.70
13.79
13.87
13.96
14.04
14.12
14.20
14.28
14.36
14.44
14.51
14.59
14.66
14.73
14.80
14.88
14.95
15.01
15.08
15.15
15.22
15.28
1 enf.
%
2 enf.
%
5.20
5.35
5.49
5.63
5.77
5.90
6.04
6.17
6.31
6.46
6.62
6.77
6.92
7.07
7.21
7.36
7.50
7.65
7.79
7.93
8.06
8.20
8.33
8.46
8.59
8.72
8.85
8.98
9.11
9.23
9.35
9.48
9.59
9.71
9.82
9.94
10.05
10.16
10.27
10.38
10.48
10.59
10.69
10.80
10.90
11.00
11.09
11.19
11.29
11.38
11.47
11.57
11.66
11.74
11.83
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
1.37
1.49
1.62
1.75
1.88
2.01
2.14
2.28
2.42
2.56
2.69
2.84
2.98
3.13
3.26
3.40
3.54
3.67
3.80
3.93
4.05
4.19
4.32
4.46
4.60
4.74
4.87
5.01
5.14
5.28
5.42
5.56
5.70
5.83
5.96
6.09
6.22
6.35
6.48
6.61
6.74
6.86
6.98
7.10
7.22
7.34
7.46
7.58
7.70
7.82
7.93
8.05
8.16
8.27
8.38
3 enf.
%
0.10
0.11
0.12
0.12
0.13
0.13
0.14
0.14
0.15
0.15
0.16
0.16
0.17
0.21
0.32
0.43
0.54
0.64
0.75
0.85
0.95
1.07
1.18
1.28
1.39
1.51
1.63
1.74
1.85
1.97
2.09
2.21
2.33
2.46
2.58
2.70
2.82
2.94
3.07
3.20
3.32
3.44
3.56
3.69
3.82
3.94
4.07
4.19
4.31
4.43
4.54
4.67
4.79
4.92
5.04
B1
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
4 enf.
%
5 enf.
%
_____
_____
_____
_____
_____
0.04
0.05
0.06
0.06
0.07
0.07
0.08
0.08
0.09
0.09
0.10
0.10
0.11
0.11
0.12
0.12
0.12
0.13
0.13
0.14
0.14
0.15
0.15
0.15
0.16
0.16
0.17
0.17
0.17
0.18
0.24
0.34
0.43
0.52
0.61
0.70
0.78
0.88
0.97
1.07
1.16
1.26
1.36
1.46
1.55
1.66
1.76
1.87
1.98
2.10
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.04
0.04
0.05
0.05
0.06
0.06
0.07
0.07
0.08
0.08
0.08
0.09
0.09
0.10
0.10
0.11
0.11
0.11
0.12
0.12
0.13
0.13
0.13
0.14
0.14
0.14
0.15
0.15
0.15
0.16
0.16
0.17
0.17
0.17
0.18
0.18
0 enf.
%
1.27
1.38
1.49
1.60
1.71
1.81
1.93
2.04
2.15
2.26
2.38
2.49
2.59
2.70
2.81
2.92
3.04
3.15
3.26
3.37
3.47
3.58
3.68
3.80
3.92
4.04
4.15
4.27
4.38
4.49
4.59
4.71
4.83
4.94
5.06
5.17
5.27
5.39
5.50
5.61
5.72
5.82
5.93
6.03
6.13
6.24
6.33
6.43
6.53
6.63
6.72
6.82
6.92
7.02
7.12
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.09
0.19
0.30
0.40
0.50
0.60
0.69
0.79
0.88
0.98
1.07
1.15
1.24
1.33
1.43
1.52
1.61
1.71
1.80
1.89
1.98
2.06
2.16
2.25
2.35
2.45
2.55
2.65
2.75
2.85
2.96
3.06
3.17
3.27
3.38
3.48
3.58
3.68
3.78
3.90
4.00
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.01
0.10
0.19
0.28
0.37
0.45
0.53
0.62
0.70
0.78
0.86
0.93
1.01
1.09
1.16
1.25
1.33
1.41
1.49
1.57
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0 enf.
%
10.04
10.18
10.32
10.46
10.61
10.75
10.89
11.03
11.17
11.30
11.38
11.45
11.53
11.61
11.68
11.75
11.82
11.89
11.96
12.03
12.10
12.17
12.24
12.31
12.37
12.44
12.51
12.57
12.64
12.71
12.78
12.84
12.91
12.97
13.04
13.10
13.16
13.23
13.29
13.35
13.41
13.47
13.53
13.59
13.65
13.71
13.77
13.83
13.88
13.94
13.99
14.05
14.11
14.16
14.22
1 enf.
%
7.29
7.45
7.60
7.75
7.90
8.05
8.20
8.35
8.50
8.64
8.73
8.81
8.91
8.99
9.08
9.16
9.24
9.33
9.42
9.50
9.58
9.67
9.75
9.83
9.91
9.99
10.07
10.15
10.23
10.31
10.38
10.46
10.53
10.61
10.68
10.76
10.83
10.90
10.98
11.05
11.12
11.19
11.26
11.33
11.40
11.48
11.55
11.61
11.68
11.75
11.82
11.89
11.95
12.02
12.08
2 enf.
%
4.80
4.95
5.08
5.22
5.36
5.50
5.66
5.81
5.97
6.13
6.22
6.32
6.41
6.51
6.60
6.69
6.78
6.87
6.96
7.04
7.13
7.22
7.30
7.39
7.48
7.56
7.65
7.74
7.83
7.92
8.00
8.09
8.17
8.26
8.34
8.42
8.51
8.59
8.67
8.75
8.83
8.92
9.00
9.08
9.16
9.24
9.31
9.39
9.47
9.54
9.62
9.70
9.77
9.84
9.92
3 enf.
%
2.80
2.95
3.09
3.24
3.38
3.51
3.65
3.78
3.91
4.04
4.12
4.19
4.28
4.36
4.45
4.53
4.61
4.69
4.77
4.85
4.93
5.01
5.09
5.17
5.24
5.32
5.40
5.47
5.55
5.63
5.71
5.80
5.88
5.97
6.06
6.15
6.23
6.32
6.41
6.49
6.58
6.67
6.75
6.84
6.92
7.01
7.10
7.18
7.27
7.35
7.44
7.52
7.60
7.68
7.76
4 enf.
%
1.10
1.22
1.34
1.47
1.60
1.72
1.85
1.97
2.11
2.24
2.32
2.40
2.47
2.55
2.64
2.72
2.80
2.89
2.97
3.05
3.13
3.21
3.29
3.37
3.44
3.52
3.60
3.68
3.75
3.83
3.90
3.98
4.05
4.13
4.21
4.28
4.36
4.44
4.52
4.59
4.67
4.74
4.82
4.89
4.97
5.04
5.11
5.18
5.25
5.33
5.40
5.48
5.55
5.63
5.70
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
_____
_____
_____
0.10
0.22
0.33
0.44
0.54
0.65
0.75
0.81
0.88
0.95
1.01
1.08
1.14
1.21
1.27
1.34
1.41
1.48
1.55
1.62
1.70
1.77
1.84
1.91
1.98
2.06
2.14
2.21
2.29
2.36
2.43
2.51
2.59
2.67
2.75
2.82
2.90
2.98
3.06
3.13
3.21
3.28
3.36
3.43
3.51
3.58
3.65
3.72
3.80
3.87
3.94
4.01
_____
_____
_____
_____
0.12
0.23
0.34
0.44
0.55
0.66
0.76
0.86
0.96
1.06
1.16
1.26
1.35
1.45
1.55
1.65
1.75
1.85
1.95
2.04
2.14
2.23
2.33
2.43
2.53
2.63
2.73
2.84
2.95
3.06
3.17
3.28
3.39
3.50
3.61
3.72
3.82
3.92
4.03
4.15
4.27
4.38
4.49
4.60
4.71
4.82
4.93
5.03
5.13
5.24
5.34
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.02
0.11
0.21
0.30
0.40
0.49
0.58
0.66
0.75
0.84
0.92
1.00
1.09
1.17
1.25
1.34
1.43
1.51
1.60
1.68
1.76
1.85
1.93
2.02
2.11
2.20
2.28
2.37
2.45
2.53
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.04
0.13
0.21
0.29
0.37
0.44
0.52
0.60
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
2
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
92'401
93'001
93'601
94'201
94'801
95'401
96'001
96'601
97'201
97'801
98'401
99'001
99'601
100'201
100'801
101'401
102'001
102'601
103'201
103'801
104'401
105'001
105'601
106'201
106'801
107'401
108'001
108'601
109'201
109'801
110'401
111'001
111'601
112'201
112'801
113'401
114'001
114'601
115'201
115'801
116'401
117'001
117'601
118'201
118'801
119'401
120'001
120'601
121'201
121'801
122'401
123'001
123'601
124'201
124'801
-
93'000
93'600
94'200
94'800
95'400
96'000
96'600
97'200
97'800
98'400
99'000
99'600
100'200
100'800
101'400
102'000
102'600
103'200
103'800
104'400
105'000
105'600
106'200
106'800
107'400
108'000
108'600
109'200
109'800
110'400
111'000
111'600
112'200
112'800
113'400
114'000
114'600
115'200
115'800
116'400
117'000
117'600
118'200
118'800
119'400
120'000
120'600
121'200
121'800
122'400
123'000
123'600
124'200
124'800
125'400
7'700.05
7'750.05
7'800.05
7'850.05
7'900.05
7'950.05
8'000.05
8'050.05
8'100.05
8'150.05
8'200.05
8'250.05
8'300.05
8'350.05
8'400.05
8'450.05
8'500.05
8'550.05
8'600.05
8'650.05
8'700.05
8'750.05
8'800.05
8'850.05
8'900.05
8'950.05
9'000.05
9'050.05
9'100.05
9'150.05
9'200.05
9'250.05
9'300.05
9'350.05
9'400.05
9'450.05
9'500.05
9'550.05
9'600.05
9'650.05
9'700.05
9'750.05
9'800.05
9'850.05
9'900.05
9'950.05
10'000.05
10'050.05
10'100.05
10'150.05
10'200.05
10'250.05
10'300.05
10'350.05
10'400.05
-
7'750
7'800
7'850
7'900
7'950
8'000
8'050
8'100
8'150
8'200
8'250
8'300
8'350
8'400
8'450
8'500
8'550
8'600
8'650
8'700
8'750
8'800
8'850
8'900
8'950
9'000
9'050
9'100
9'150
9'200
9'250
9'300
9'350
9'400
9'450
9'500
9'550
9'600
9'650
9'700
9'750
9'800
9'850
9'900
9'950
10'000
10'050
10'100
10'150
10'200
10'250
10'300
10'350
10'400
10'450
42.79
43.07
43.34
43.62
43.90
44.18
44.45
44.73
45.01
45.29
45.57
45.84
46.12
46.40
46.68
46.95
47.23
47.51
47.79
48.07
48.34
48.62
48.90
49.18
49.45
49.73
50.01
50.29
50.57
50.84
51.12
51.40
51.68
51.95
52.23
52.51
52.79
53.07
53.34
53.62
53.90
54.18
54.45
54.73
55.01
55.29
55.57
55.84
56.12
56.40
56.68
56.95
57.23
57.51
57.79
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
43.06
43.33
43.61
43.89
44.17
44.44
44.72
45.00
45.28
45.56
45.83
46.11
46.39
46.67
46.94
47.22
47.50
47.78
48.06
48.33
48.61
48.89
49.17
49.44
49.72
50.00
50.28
50.56
50.83
51.11
51.39
51.67
51.94
52.22
52.50
52.78
53.06
53.33
53.61
53.89
54.17
54.44
54.72
55.00
55.28
55.56
55.83
56.11
56.39
56.67
56.94
57.22
57.50
57.78
58.06
A1 *
15.35
15.42
15.50
15.59
15.67
15.76
15.83
15.91
15.99
16.07
16.14
16.22
16.29
16.37
16.44
16.52
16.59
16.66
16.74
16.81
16.88
16.95
17.02
17.08
17.15
17.22
17.28
17.35
17.41
17.47
17.54
17.60
17.66
17.72
17.79
17.85
17.91
17.96
18.02
18.08
18.13
18.19
18.25
18.30
18.35
18.41
18.46
18.51
18.57
18.62
18.67
18.72
18.77
18.82
18.87
1 enf.
%
2 enf.
%
3 enf.
%
11.92
12.01
12.09
12.17
12.26
12.34
12.42
12.50
12.58
12.66
12.73
12.81
12.88
12.96
13.03
13.10
13.19
13.27
13.36
13.44
13.52
13.60
13.69
13.77
13.85
13.94
14.02
14.10
14.18
14.26
14.34
14.42
14.50
14.58
14.66
14.74
14.81
14.89
14.96
15.03
15.10
15.18
15.25
15.32
15.38
15.45
15.52
15.59
15.65
15.72
15.79
15.85
15.91
15.98
16.04
8.49
8.60
8.71
8.81
8.92
9.02
9.12
9.22
9.32
9.42
9.52
9.61
9.71
9.80
9.89
9.98
10.07
10.16
10.25
10.33
10.42
10.50
10.59
10.67
10.75
10.83
10.91
10.99
11.07
11.15
11.23
11.32
11.41
11.50
11.59
11.67
11.76
11.84
11.92
12.00
12.09
12.17
12.25
12.33
12.42
12.50
12.58
12.66
12.74
12.82
12.90
12.98
13.06
13.14
13.21
5.16
5.27
5.39
5.50
5.62
5.74
5.86
5.97
6.08
6.19
6.30
6.41
6.53
6.64
6.75
6.86
6.97
7.07
7.18
7.28
7.38
7.49
7.59
7.69
7.79
7.88
7.98
8.07
8.17
8.26
8.35
8.45
8.54
8.62
8.72
8.80
8.89
8.97
9.06
9.14
9.23
9.31
9.39
9.47
9.55
9.65
9.74
9.83
9.91
10.00
10.09
10.17
10.26
10.34
10.43
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
4 enf.
%
2.22
2.34
2.45
2.57
2.68
2.79
2.90
3.01
3.12
3.23
3.34
3.45
3.56
3.67
3.78
3.89
4.00
4.10
4.21
4.33
4.44
4.54
4.65
4.76
4.86
4.97
5.08
5.18
5.29
5.39
5.50
5.60
5.70
5.80
5.91
6.01
6.11
6.21
6.31
6.41
6.50
6.60
6.70
6.79
6.88
6.97
7.07
7.16
7.25
7.33
7.42
7.51
7.59
7.68
7.76
5 enf.
%
0.18
0.19
0.27
0.35
0.43
0.51
0.59
0.66
0.74
0.82
0.91
0.99
1.08
1.18
1.28
1.37
1.46
1.57
1.67
1.77
1.86
1.97
2.07
2.18
2.28
2.38
2.48
2.58
2.68
2.77
2.87
2.97
3.07
3.17
3.27
3.37
3.47
3.57
3.66
3.76
3.87
3.97
4.07
4.17
4.27
4.36
4.46
4.56
4.66
4.75
4.85
4.95
5.04
5.13
5.23
0 enf.
%
7.22
7.32
7.41
7.51
7.60
7.69
7.79
7.88
7.96
8.05
8.14
8.22
8.31
8.40
8.49
8.58
8.68
8.77
8.86
8.95
9.04
9.13
9.22
9.31
9.39
9.48
9.56
9.64
9.73
9.81
9.90
9.98
10.06
10.14
10.23
10.31
10.39
10.47
10.54
10.62
10.70
10.77
10.84
10.92
10.99
11.07
11.15
11.22
11.30
11.38
11.46
11.53
11.61
11.68
11.75
1 enf.
%
4.11
4.22
4.33
4.43
4.53
4.64
4.74
4.84
4.93
5.03
5.13
5.22
5.31
5.41
5.50
5.59
5.68
5.76
5.86
5.95
6.05
6.14
6.23
6.32
6.41
6.50
6.59
6.67
6.76
6.84
6.93
7.02
7.10
7.19
7.28
7.37
7.46
7.55
7.64
7.73
7.82
7.90
7.99
8.07
8.15
8.24
8.32
8.40
8.48
8.56
8.64
8.72
8.80
8.88
8.96
2 enf.
%
1.65
1.73
1.80
1.89
1.97
2.06
2.14
2.22
2.30
2.38
2.45
2.54
2.63
2.71
2.79
2.88
2.96
3.04
3.12
3.21
3.31
3.41
3.51
3.61
3.70
3.80
3.89
3.98
4.07
4.17
4.26
4.34
4.43
4.52
4.61
4.69
4.78
4.86
4.94
5.03
5.12
5.20
5.29
5.38
5.46
5.55
5.64
5.73
5.81
5.90
5.98
6.06
6.15
6.23
6.31
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
3 enf.
%
4 enf.
%
5 enf.
%
_____
_____
0.04
0.12
0.19
0.27
0.34
0.41
0.49
0.56
0.63
0.70
0.77
0.83
0.90
0.97
1.04
1.11
1.19
1.26
1.33
1.40
1.47
1.54
1.61
1.69
1.76
1.83
1.91
1.98
2.05
2.12
2.20
2.27
2.35
2.43
2.50
2.57
2.65
2.72
2.79
2.87
2.95
3.03
3.10
3.18
3.26
3.33
3.40
3.48
3.56
3.64
3.72
3.81
3.89
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.06
0.12
0.19
0.26
0.32
0.39
0.45
0.51
0.58
0.64
0.70
0.76
0.82
0.88
0.94
1.01
1.08
1.14
1.20
1.27
1.33
1.39
1.46
1.53
1.59
1.66
1.73
1.79
1.86
1.92
1.99
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.01
0.07
0.13
0.19
0.25
0.31
0.37
0.42
0.48
0.53
0 enf.
%
14.28
14.33
14.39
14.45
14.50
14.55
14.61
14.66
14.72
14.77
14.82
14.87
14.93
14.98
15.03
15.08
15.13
15.18
15.23
15.28
15.33
15.38
15.43
15.48
15.53
15.58
15.63
15.68
15.73
15.78
15.83
15.87
15.92
15.97
16.01
16.06
16.11
16.15
16.20
16.24
16.29
16.34
16.39
16.44
16.48
16.53
16.57
16.62
16.67
16.72
16.76
16.81
16.86
16.90
16.95
1 enf.
%
12.15
12.21
12.28
12.34
12.40
12.46
12.53
12.59
12.65
12.71
12.77
12.83
12.89
12.95
13.02
13.08
13.14
13.20
13.25
13.31
13.37
13.43
13.49
13.54
13.60
13.66
13.71
13.77
13.82
13.88
13.93
13.98
14.04
14.09
14.14
14.20
14.25
14.31
14.36
14.41
14.47
14.52
14.57
14.63
14.68
14.73
14.78
14.83
14.88
14.93
14.98
15.03
15.08
15.13
15.18
2 enf.
%
9.99
10.07
10.14
10.22
10.29
10.36
10.43
10.51
10.58
10.65
10.72
10.79
10.86
10.93
11.00
11.06
11.13
11.20
11.26
11.33
11.39
11.46
11.52
11.58
11.65
11.71
11.77
11.84
11.90
11.96
12.03
12.09
12.15
12.21
12.27
12.34
12.40
12.46
12.51
12.57
12.63
12.69
12.75
12.81
12.87
12.92
12.98
13.03
13.09
13.15
13.20
13.26
13.32
13.37
13.43
3 enf.
%
7.84
7.92
8.00
8.08
8.16
8.24
8.32
8.40
8.47
8.55
8.63
8.71
8.78
8.86
8.94
9.01
9.09
9.17
9.24
9.32
9.39
9.47
9.54
9.61
9.68
9.76
9.83
9.90
9.97
10.04
10.11
10.18
10.24
10.31
10.38
10.44
10.51
10.58
10.64
10.71
10.77
10.84
10.91
10.97
11.04
11.10
11.17
11.23
11.29
11.36
11.42
11.48
11.54
11.60
11.66
4 enf.
%
5.78
5.85
5.92
5.99
6.06
6.14
6.23
6.31
6.39
6.48
6.56
6.64
6.73
6.81
6.89
6.97
7.05
7.13
7.21
7.29
7.37
7.45
7.52
7.60
7.68
7.75
7.83
7.90
7.98
8.06
8.14
8.21
8.29
8.37
8.45
8.52
8.60
8.67
8.74
8.82
8.89
8.97
9.04
9.11
9.18
9.25
9.32
9.39
9.46
9.53
9.60
9.66
9.73
9.80
9.86
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
4.08
4.16
4.23
4.31
4.38
4.45
4.52
4.60
4.67
4.74
4.81
4.88
4.95
5.02
5.09
5.15
5.22
5.30
5.37
5.44
5.51
5.58
5.65
5.72
5.79
5.86
5.93
5.99
6.06
6.13
6.19
6.26
6.34
6.42
6.50
6.58
6.66
6.73
6.81
6.89
6.96
7.04
7.12
7.20
7.27
7.35
7.43
7.50
7.58
7.65
7.73
7.81
7.88
7.96
8.03
1 enf.
%
5.44
5.54
5.63
5.73
5.82
5.92
6.01
6.11
6.20
6.30
6.40
6.50
6.59
6.68
6.78
6.87
6.96
7.05
7.13
7.22
7.31
7.40
7.48
7.57
7.67
7.76
7.85
7.95
8.04
8.13
8.22
8.31
8.39
8.48
8.57
8.65
8.74
8.82
8.90
8.98
9.07
9.15
9.23
9.31
9.39
9.47
9.55
9.63
9.71
9.79
9.86
9.94
10.02
10.10
10.17
2 enf.
%
2.62
2.71
2.80
2.88
2.97
3.06
3.14
3.23
3.31
3.40
3.50
3.60
3.70
3.81
3.91
4.00
4.10
4.20
4.30
4.39
4.48
4.58
4.67
4.76
4.85
4.94
5.02
5.11
5.20
5.29
5.38
5.47
5.56
5.65
5.74
5.83
5.92
6.01
6.09
6.18
6.27
6.36
6.44
6.52
6.61
6.69
6.78
6.87
6.96
7.04
7.13
7.22
7.30
7.38
7.47
3 enf.
%
0.67
0.74
0.82
0.89
0.96
1.03
1.11
1.18
1.26
1.34
1.41
1.49
1.56
1.63
1.71
1.79
1.87
1.94
2.02
2.10
2.17
2.25
2.32
2.40
2.48
2.56
2.64
2.72
2.79
2.87
2.95
3.03
3.11
3.19
3.27
3.35
3.43
3.51
3.58
3.66
3.73
3.81
3.90
3.98
4.07
4.15
4.24
4.32
4.40
4.48
4.56
4.65
4.74
4.83
4.92
4 enf.
%
5 enf.
%
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.06
0.13
0.20
0.27
0.34
0.41
0.48
0.54
0.61
0.67
0.74
0.80
0.87
0.93
1.00
1.07
1.14
1.20
1.27
1.34
1.40
1.47
1.54
1.61
1.68
1.75
1.82
1.89
1.95
2.02
2.09
2.17
2.24
2.31
2.38
2.45
2.52
2.59
2.66
2.74
2.81
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
_____
0.01
0.08
0.14
0.20
0.26
0.32
0.38
0.44
0.50
0.56
0.62
0.68
0.74
0.79
0.85
0.91
0.97
1.04
1.10
1.16
3
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
125'401
126'001
126'601
127'201
127'801
128'401
129'001
129'601
130'201
130'801
131'401
132'001
132'601
133'201
133'801
134'401
135'001
135'601
136'201
136'801
137'401
138'001
138'601
139'201
139'801
140'401
141'001
141'601
142'201
142'801
143'401
144'001
144'601
145'201
145'801
146'401
147'001
147'601
148'201
148'801
149'401
150'001
150'601
151'201
151'801
152'401
153'001
153'601
154'201
154'801
155'401
156'001
156'601
157'201
157'801
-
126'000
126'600
127'200
127'800
128'400
129'000
129'600
130'200
130'800
131'400
132'000
132'600
133'200
133'800
134'400
135'000
135'600
136'200
136'800
137'400
138'000
138'600
139'200
139'800
140'400
141'000
141'600
142'200
142'800
143'400
144'000
144'600
145'200
145'800
146'400
147'000
147'600
148'200
148'800
149'400
150'000
150'600
151'200
151'800
152'400
153'000
153'600
154'200
154'800
155'400
156'000
156'600
157'200
157'800
158'400
10'450.05
10'500.05
10'550.05
10'600.05
10'650.05
10'700.05
10'750.05
10'800.05
10'850.05
10'900.05
10'950.05
11'000.05
11'050.05
11'100.05
11'150.05
11'200.05
11'250.05
11'300.05
11'350.05
11'400.05
11'450.05
11'500.05
11'550.05
11'600.05
11'650.05
11'700.05
11'750.05
11'800.05
11'850.05
11'900.05
11'950.05
12'000.05
12'050.05
12'100.05
12'150.05
12'200.05
12'250.05
12'300.05
12'350.05
12'400.05
12'450.05
12'500.05
12'550.05
12'600.05
12'650.05
12'700.05
12'750.05
12'800.05
12'850.05
12'900.05
12'950.05
13'000.05
13'050.05
13'100.05
13'150.05
-
10'500
10'550
10'600
10'650
10'700
10'750
10'800
10'850
10'900
10'950
11'000
11'050
11'100
11'150
11'200
11'250
11'300
11'350
11'400
11'450
11'500
11'550
11'600
11'650
11'700
11'750
11'800
11'850
11'900
11'950
12'000
12'050
12'100
12'150
12'200
12'250
12'300
12'350
12'400
12'450
12'500
12'550
12'600
12'650
12'700
12'750
12'800
12'850
12'900
12'950
13'000
13'050
13'100
13'150
13'200
58.07
58.34
58.62
58.90
59.18
59.45
59.73
60.01
60.29
60.57
60.84
61.12
61.40
61.68
61.95
62.23
62.51
62.79
63.07
63.34
63.62
63.90
64.18
64.45
64.73
65.01
65.29
65.57
65.84
66.12
66.40
66.68
66.95
67.23
67.51
67.79
68.07
68.34
68.62
68.90
69.18
69.45
69.73
70.01
70.29
70.57
70.84
71.12
71.40
71.68
71.95
72.23
72.51
72.79
73.07
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
58.33
58.61
58.89
59.17
59.44
59.72
60.00
60.28
60.56
60.83
61.11
61.39
61.67
61.94
62.22
62.50
62.78
63.06
63.33
63.61
63.89
64.17
64.44
64.72
65.00
65.28
65.56
65.83
66.11
66.39
66.67
66.94
67.22
67.50
67.78
68.06
68.33
68.61
68.89
69.17
69.44
69.72
70.00
70.28
70.56
70.83
71.11
71.39
71.67
71.94
72.22
72.50
72.78
73.06
73.33
A1 *
18.92
18.97
19.02
19.07
19.12
19.17
19.22
19.26
19.32
19.38
19.43
19.49
19.54
19.60
19.65
19.71
19.76
19.81
19.87
19.92
19.97
20.02
20.07
20.12
20.18
20.22
20.27
20.33
20.37
20.42
20.47
20.52
20.56
20.61
20.66
20.70
20.76
20.80
20.85
20.90
20.95
20.99
21.04
21.09
21.13
21.18
21.22
21.26
21.31
21.35
21.40
21.44
21.48
21.52
21.57
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
16.10
16.17
16.23
16.30
16.36
16.42
16.48
16.54
16.60
16.67
16.72
16.78
16.84
16.90
16.95
17.02
17.07
17.13
17.19
17.24
17.29
17.35
17.41
17.47
17.54
17.60
17.66
17.72
17.78
17.84
17.90
17.95
18.01
18.07
18.13
18.18
18.24
18.29
18.35
18.41
18.46
18.51
18.57
18.62
18.67
18.72
18.77
18.82
18.88
18.92
18.97
19.03
19.07
19.12
19.17
13.29
13.37
13.44
13.52
13.60
13.67
13.75
13.82
13.89
13.97
14.04
14.11
14.18
14.25
14.32
14.39
14.46
14.52
14.60
14.66
14.73
14.79
14.86
14.92
14.99
15.05
15.11
15.18
15.24
15.30
15.36
15.42
15.48
15.54
15.60
15.66
15.73
15.80
15.86
15.93
15.99
16.05
16.12
16.18
16.24
16.30
16.36
16.42
16.48
16.54
16.60
16.66
16.72
16.77
16.84
10.51
10.60
10.68
10.77
10.86
10.94
11.02
11.10
11.19
11.27
11.35
11.44
11.52
11.60
11.68
11.76
11.84
11.92
12.00
12.08
12.16
12.24
12.31
12.39
12.46
12.54
12.61
12.69
12.76
12.83
12.90
12.97
13.04
13.11
13.18
13.25
13.32
13.38
13.45
13.52
13.58
13.65
13.72
13.78
13.84
13.91
13.97
14.03
14.09
14.16
14.23
14.30
14.36
14.43
14.50
7.85
7.93
8.02
8.10
8.20
8.29
8.38
8.48
8.57
8.66
8.75
8.84
8.93
9.01
9.10
9.19
9.28
9.37
9.46
9.54
9.62
9.71
9.79
9.88
9.96
10.04
10.12
10.21
10.28
10.36
10.44
10.52
10.60
10.68
10.76
10.84
10.92
10.99
11.07
11.15
11.22
11.29
11.37
11.44
11.52
11.59
11.66
11.73
11.80
11.87
11.94
12.01
12.08
12.15
12.22
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
5 enf.
%
5.32
5.42
5.51
5.61
5.70
5.80
5.89
5.98
6.07
6.17
6.26
6.34
6.43
6.52
6.60
6.69
6.78
6.86
6.96
7.05
7.15
7.24
7.33
7.42
7.52
7.60
7.69
7.78
7.87
7.96
8.05
8.14
8.22
8.31
8.40
8.48
8.57
8.65
8.73
8.81
8.90
8.97
9.06
9.14
9.21
9.29
9.37
9.45
9.53
9.60
9.67
9.75
9.83
9.90
9.98
0 enf.
%
11.83
11.90
11.97
12.05
12.12
12.19
12.26
12.33
12.40
12.48
12.54
12.61
12.68
12.75
12.81
12.88
12.95
13.01
13.09
13.15
13.22
13.29
13.35
13.42
13.49
13.55
13.61
13.68
13.74
13.80
13.86
13.92
13.98
14.05
14.11
14.16
14.23
14.28
14.34
14.41
14.47
14.53
14.59
14.65
14.70
14.76
14.82
14.88
14.94
14.99
15.05
15.10
15.16
15.21
15.27
1 enf.
%
9.04
9.12
9.20
9.28
9.36
9.44
9.52
9.60
9.67
9.76
9.83
9.91
9.99
10.07
10.15
10.23
10.30
10.38
10.46
10.53
10.61
10.68
10.76
10.83
10.90
10.97
11.04
11.12
11.18
11.25
11.33
11.40
11.47
11.54
11.61
11.68
11.75
11.82
11.88
11.95
12.02
12.08
12.15
12.22
12.28
12.35
12.41
12.47
12.54
12.60
12.66
12.73
12.79
12.85
12.92
2 enf.
%
6.39
6.48
6.57
6.66
6.74
6.83
6.91
7.00
7.08
7.16
7.25
7.33
7.41
7.49
7.57
7.65
7.72
7.80
7.89
7.97
8.05
8.13
8.22
8.29
8.38
8.45
8.53
8.61
8.69
8.76
8.84
8.92
8.99
9.07
9.15
9.22
9.30
9.37
9.45
9.52
9.59
9.66
9.74
9.81
9.88
9.96
10.03
10.10
10.18
10.25
10.32
10.39
10.46
10.53
10.60
3 enf.
%
3.97
4.05
4.13
4.21
4.29
4.38
4.47
4.55
4.64
4.73
4.82
4.90
4.98
5.07
5.15
5.23
5.32
5.40
5.48
5.56
5.64
5.72
5.80
5.88
5.97
6.05
6.13
6.21
6.29
6.37
6.45
6.53
6.61
6.69
6.77
6.85
6.93
7.01
7.09
7.17
7.25
7.32
7.40
7.48
7.56
7.63
7.71
7.78
7.86
7.93
8.00
8.08
8.15
8.22
8.30
4 enf.
%
2.06
2.13
2.20
2.27
2.34
2.41
2.48
2.55
2.62
2.70
2.77
2.84
2.91
2.98
3.05
3.12
3.19
3.26
3.33
3.39
3.46
3.53
3.59
3.66
3.75
3.82
3.90
3.98
4.07
4.15
4.23
4.31
4.39
4.47
4.55
4.63
4.71
4.79
4.86
4.94
5.01
5.09
5.16
5.24
5.32
5.40
5.48
5.56
5.64
5.72
5.80
5.88
5.95
6.03
6.11
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
5 enf.
%
0.59
0.65
0.70
0.76
0.81
0.88
0.94
1.00
1.06
1.11
1.17
1.23
1.29
1.36
1.42
1.48
1.54
1.61
1.67
1.73
1.79
1.86
1.92
1.99
2.05
2.12
2.18
2.24
2.31
2.38
2.45
2.51
2.58
2.65
2.71
2.78
2.84
2.90
2.97
3.03
3.09
3.16
3.22
3.28
3.34
3.40
3.46
3.52
3.58
3.66
3.74
3.82
3.89
3.97
4.04
0 enf.
%
17.00
17.05
17.10
17.15
17.20
17.25
17.30
17.34
17.39
17.44
17.49
17.54
17.59
17.64
17.69
17.74
17.79
17.84
17.90
17.94
17.99
18.05
18.10
18.15
18.21
18.26
18.32
18.38
18.43
18.48
18.54
18.59
18.64
18.69
18.75
18.79
18.84
18.90
18.95
19.00
19.05
19.10
19.15
19.20
19.25
19.29
19.35
19.39
19.44
19.49
19.54
19.58
19.63
19.68
19.72
1 enf.
%
15.23
15.28
15.33
15.38
15.44
15.49
15.54
15.59
15.64
15.69
15.74
15.79
15.84
15.89
15.95
16.00
16.06
16.11
16.16
16.22
16.27
16.32
16.37
16.42
16.48
16.53
16.58
16.64
16.69
16.74
16.80
16.85
16.90
16.96
17.01
17.07
17.12
17.18
17.24
17.29
17.35
17.41
17.46
17.52
17.57
17.63
17.69
17.74
17.79
17.85
17.90
17.95
18.01
18.06
18.11
2 enf.
%
13.48
13.54
13.60
13.65
13.71
13.77
13.82
13.88
13.93
13.99
14.04
14.10
14.15
14.21
14.26
14.32
14.37
14.43
14.49
14.54
14.59
14.65
14.70
14.75
14.81
14.86
14.91
14.97
15.02
15.07
15.13
15.18
15.23
15.29
15.34
15.39
15.45
15.51
15.56
15.61
15.67
15.73
15.78
15.84
15.89
15.95
16.00
16.06
16.11
16.18
16.23
16.29
16.35
16.41
16.46
3 enf.
%
11.72
11.78
11.85
11.91
11.97
12.03
12.09
12.15
12.21
12.27
12.34
12.40
12.46
12.52
12.58
12.64
12.70
12.76
12.82
12.88
12.93
13.00
13.05
13.11
13.17
13.22
13.28
13.34
13.40
13.45
13.51
13.57
13.62
13.68
13.74
13.79
13.85
13.90
13.96
14.01
14.07
14.12
14.18
14.24
14.29
14.34
14.40
14.45
14.51
14.56
14.62
14.67
14.73
14.78
14.83
4 enf.
%
9.93
10.00
10.07
10.14
10.21
10.28
10.35
10.41
10.48
10.55
10.61
10.68
10.75
10.81
10.87
10.94
11.00
11.07
11.13
11.19
11.26
11.32
11.38
11.45
11.51
11.58
11.64
11.70
11.76
11.82
11.89
11.95
12.01
12.07
12.13
12.19
12.24
12.30
12.36
12.42
12.48
12.54
12.60
12.66
12.72
12.78
12.84
12.89
12.95
13.01
13.06
13.12
13.18
13.23
13.29
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
8.11
8.18
8.26
8.33
8.41
8.48
8.55
8.63
8.70
8.77
8.84
8.91
8.98
9.05
9.13
9.20
9.27
9.34
9.42
9.48
9.55
9.63
9.69
9.76
9.83
9.90
9.96
10.03
10.10
10.16
10.23
10.30
10.36
10.42
10.49
10.55
10.62
10.69
10.75
10.81
10.88
10.94
11.00
11.07
11.13
11.19
11.26
11.32
11.38
11.44
11.50
11.56
11.62
11.68
11.74
1 enf.
%
10.25
10.33
10.41
10.49
10.57
10.65
10.73
10.81
10.88
10.96
11.04
11.11
11.19
11.26
11.33
11.41
11.48
11.55
11.62
11.69
11.76
11.83
11.91
11.98
12.05
12.12
12.19
12.26
12.33
12.39
12.46
12.53
12.60
12.66
12.73
12.79
12.86
12.92
12.98
13.05
13.11
13.17
13.24
13.30
13.36
13.43
13.49
13.55
13.62
13.68
13.74
13.80
13.86
13.92
13.98
2 enf.
%
7.55
7.63
7.71
7.80
7.88
7.96
8.04
8.12
8.20
8.28
8.37
8.45
8.53
8.61
8.69
8.78
8.86
8.94
9.02
9.10
9.17
9.25
9.33
9.41
9.49
9.56
9.64
9.72
9.79
9.87
9.94
10.02
10.09
10.16
10.23
10.31
10.38
10.46
10.53
10.61
10.68
10.75
10.82
10.89
10.96
11.03
11.10
11.16
11.23
11.30
11.37
11.44
11.50
11.56
11.63
3 enf.
%
5.00
5.09
5.18
5.27
5.35
5.44
5.52
5.60
5.69
5.77
5.85
5.93
6.02
6.10
6.19
6.27
6.36
6.44
6.52
6.60
6.69
6.77
6.85
6.93
7.01
7.09
7.17
7.25
7.33
7.42
7.50
7.58
7.66
7.74
7.82
7.89
7.97
8.05
8.13
8.20
8.28
8.35
8.43
8.50
8.57
8.65
8.73
8.80
8.88
8.95
9.02
9.10
9.18
9.25
9.32
4 enf.
%
2.89
2.96
3.03
3.11
3.18
3.25
3.32
3.39
3.46
3.53
3.60
3.67
3.74
3.81
3.87
3.95
4.03
4.11
4.20
4.29
4.37
4.46
4.54
4.62
4.70
4.78
4.86
4.95
5.02
5.10
5.18
5.26
5.33
5.41
5.49
5.57
5.66
5.74
5.82
5.90
5.98
6.06
6.14
6.22
6.30
6.38
6.46
6.53
6.61
6.69
6.76
6.84
6.92
7.00
7.07
4
5 enf.
%
1.22
1.28
1.34
1.41
1.47
1.54
1.60
1.67
1.73
1.79
1.86
1.93
1.99
2.06
2.13
2.20
2.26
2.33
2.39
2.47
2.54
2.61
2.68
2.74
2.81
2.88
2.95
3.01
3.08
3.14
3.21
3.27
3.34
3.40
3.46
3.52
3.59
3.65
3.71
3.77
3.85
3.93
4.01
4.08
4.16
4.24
4.32
4.39
4.47
4.54
4.61
4.69
4.77
4.84
4.92
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
158'401
159'001
159'601
160'201
160'801
161'401
162'001
162'601
163'201
163'801
164'401
165'001
165'601
166'201
166'801
167'401
168'001
168'601
169'201
169'801
170'401
171'001
171'601
172'201
172'801
173'401
174'001
174'601
175'201
175'801
176'401
177'001
177'601
178'201
178'801
179'401
180'001
180'601
181'201
181'801
182'401
183'001
183'601
184'201
184'801
185'401
186'001
186'601
187'201
187'801
188'401
189'001
189'601
190'201
190'801
-
159'000
159'600
160'200
160'800
161'400
162'000
162'600
163'200
163'800
164'400
165'000
165'600
166'200
166'800
167'400
168'000
168'600
169'200
169'800
170'400
171'000
171'600
172'200
172'800
173'400
174'000
174'600
175'200
175'800
176'400
177'000
177'600
178'200
178'800
179'400
180'000
180'600
181'200
181'800
182'400
183'000
183'600
184'200
184'800
185'400
186'000
186'600
187'200
187'800
188'400
189'000
189'600
190'200
190'800
191'400
13'200.05
13'250.05
13'300.05
13'350.05
13'400.05
13'450.05
13'500.05
13'550.05
13'600.05
13'650.05
13'700.05
13'750.05
13'800.05
13'850.05
13'900.05
13'950.05
14'000.05
14'050.05
14'100.05
14'150.05
14'200.05
14'250.05
14'300.05
14'350.05
14'400.05
14'450.05
14'500.05
14'550.05
14'600.05
14'650.05
14'700.05
14'750.05
14'800.05
14'850.05
14'900.05
14'950.05
15'000.05
15'050.05
15'100.05
15'150.05
15'200.05
15'250.05
15'300.05
15'350.05
15'400.05
15'450.05
15'500.05
15'550.05
15'600.05
15'650.05
15'700.05
15'750.05
15'800.05
15'850.05
15'900.05
-
13'250
13'300
13'350
13'400
13'450
13'500
13'550
13'600
13'650
13'700
13'750
13'800
13'850
13'900
13'950
14'000
14'050
14'100
14'150
14'200
14'250
14'300
14'350
14'400
14'450
14'500
14'550
14'600
14'650
14'700
14'750
14'800
14'850
14'900
14'950
15'000
15'050
15'100
15'150
15'200
15'250
15'300
15'350
15'400
15'450
15'500
15'550
15'600
15'650
15'700
15'750
15'800
15'850
15'900
15'950
73.34
73.62
73.90
74.18
74.45
74.73
75.01
75.29
75.57
75.84
76.12
76.40
76.68
76.95
77.23
77.51
77.79
78.07
78.34
78.62
78.90
79.18
79.45
79.73
80.01
80.29
80.57
80.84
81.12
81.40
81.68
81.95
82.23
82.51
82.79
83.07
83.34
83.62
83.90
84.18
84.45
84.73
85.01
85.29
85.57
85.84
86.12
86.40
86.68
86.95
87.23
87.51
87.79
88.07
88.34
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
73.61
73.89
74.17
74.44
74.72
75.00
75.28
75.56
75.83
76.11
76.39
76.67
76.94
77.22
77.50
77.78
78.06
78.33
78.61
78.89
79.17
79.44
79.72
80.00
80.28
80.56
80.83
81.11
81.39
81.67
81.94
82.22
82.50
82.78
83.06
83.33
83.61
83.89
84.17
84.44
84.72
85.00
85.28
85.56
85.83
86.11
86.39
86.67
86.94
87.22
87.50
87.78
88.06
88.33
88.61
A1 *
21.61
21.65
21.70
21.73
21.77
21.82
21.86
21.89
21.94
21.97
22.01
22.06
22.10
22.14
22.19
22.23
22.28
22.32
22.37
22.41
22.45
22.49
22.53
22.58
22.62
22.66
22.70
22.74
22.78
22.82
22.87
22.90
22.94
22.98
23.02
23.06
23.10
23.14
23.17
23.21
23.25
23.28
23.33
23.36
23.39
23.43
23.47
23.50
23.54
23.58
23.61
23.65
23.68
23.71
23.75
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
19.22
19.27
19.32
19.37
19.42
19.47
19.52
19.56
19.62
19.66
19.71
19.76
19.80
19.85
19.90
19.94
19.99
20.03
20.08
20.12
20.17
20.21
20.25
20.30
20.34
20.38
20.43
20.48
20.53
20.58
20.63
20.67
20.72
20.77
20.81
20.86
20.91
20.95
20.99
21.04
21.09
21.13
21.18
21.22
21.26
21.31
21.35
21.39
21.43
21.47
21.51
21.56
21.60
21.64
21.68
16.89
16.95
17.01
17.06
17.11
17.17
17.22
17.28
17.33
17.38
17.44
17.49
17.54
17.59
17.65
17.70
17.74
17.80
17.85
17.89
17.95
17.99
18.04
18.10
18.15
18.20
18.24
18.30
18.34
18.39
18.44
18.49
18.54
18.59
18.63
18.68
18.73
18.77
18.82
18.87
18.92
18.97
19.03
19.08
19.12
19.18
19.23
19.27
19.33
19.37
19.42
19.47
19.52
19.56
19.61
14.56
14.63
14.69
14.76
14.82
14.89
14.95
15.01
15.07
15.13
15.19
15.26
15.31
15.37
15.44
15.49
15.55
15.61
15.67
15.72
15.78
15.84
15.89
15.95
16.00
16.06
16.11
16.17
16.22
16.27
16.33
16.38
16.43
16.48
16.53
16.58
16.64
16.69
16.74
16.79
16.84
16.88
16.94
16.99
17.04
17.09
17.14
17.19
17.24
17.29
17.33
17.39
17.44
17.49
17.55
12.28
12.35
12.42
12.48
12.54
12.61
12.67
12.74
12.81
12.88
12.95
13.02
13.09
13.15
13.22
13.29
13.35
13.42
13.49
13.55
13.62
13.68
13.74
13.81
13.87
13.93
13.99
14.05
14.11
14.17
14.24
14.29
14.35
14.41
14.47
14.53
14.59
14.64
14.70
14.76
14.81
14.87
14.93
14.98
15.03
15.09
15.14
15.20
15.25
15.30
15.36
15.41
15.46
15.51
15.57
10.05
10.13
10.20
10.28
10.35
10.42
10.49
10.57
10.64
10.71
10.78
10.85
10.92
10.98
11.05
11.12
11.19
11.26
11.32
11.38
11.45
11.52
11.59
11.67
11.73
11.80
11.87
11.94
12.01
12.07
12.15
12.21
12.27
12.34
12.41
12.47
12.54
12.60
12.66
12.73
12.79
12.85
12.92
12.98
13.04
13.10
13.16
13.22
13.28
13.34
13.40
13.46
13.52
13.57
13.63
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
0 enf.
%
15.32
15.38
15.44
15.49
15.55
15.60
15.66
15.71
15.77
15.82
15.87
15.93
15.98
16.03
16.08
16.14
16.19
16.25
16.30
16.35
16.40
16.45
16.50
16.56
16.61
16.66
16.71
16.77
16.82
16.87
16.93
16.98
17.03
17.08
17.14
17.19
17.25
17.30
17.35
17.42
17.47
17.53
17.60
17.65
17.71
17.77
17.83
17.88
17.94
18.00
18.05
18.11
18.16
18.22
18.27
1 enf.
%
12.98
13.04
13.10
13.16
13.22
13.29
13.34
13.40
13.46
13.52
13.58
13.64
13.70
13.75
13.81
13.87
13.93
13.99
14.05
14.10
14.16
14.22
14.27
14.33
14.39
14.44
14.49
14.55
14.61
14.66
14.72
14.78
14.83
14.89
14.94
15.00
15.05
15.11
15.16
15.22
15.27
15.33
15.38
15.44
15.49
15.55
15.60
15.66
15.72
15.77
15.83
15.89
15.94
16.00
16.06
2 enf.
%
10.66
10.73
10.80
10.87
10.93
11.00
11.06
11.13
11.19
11.26
11.32
11.39
11.45
11.52
11.59
11.65
11.71
11.78
11.84
11.90
11.96
12.02
12.08
12.15
12.21
12.26
12.32
12.39
12.45
12.51
12.57
12.63
12.69
12.75
12.81
12.86
12.92
12.98
13.04
13.10
13.15
13.21
13.27
13.33
13.38
13.45
13.50
13.56
13.62
13.67
13.73
13.79
13.84
13.90
13.96
3 enf.
%
8.37
8.44
8.52
8.59
8.67
8.74
8.82
8.89
8.96
9.03
9.10
9.18
9.25
9.31
9.39
9.45
9.52
9.59
9.66
9.72
9.79
9.86
9.92
9.99
10.06
10.12
10.19
10.26
10.32
10.39
10.45
10.52
10.58
10.65
10.71
10.77
10.83
10.90
10.96
11.02
11.08
11.14
11.21
11.27
11.33
11.39
11.45
11.51
11.57
11.63
11.69
11.75
11.81
11.87
11.93
4 enf.
%
6.18
6.26
6.33
6.41
6.48
6.56
6.64
6.71
6.79
6.86
6.93
7.01
7.08
7.15
7.22
7.29
7.36
7.44
7.51
7.58
7.66
7.73
7.80
7.87
7.95
8.02
8.09
8.16
8.23
8.30
8.37
8.43
8.50
8.57
8.64
8.70
8.77
8.84
8.91
8.98
9.04
9.11
9.18
9.24
9.31
9.38
9.44
9.50
9.57
9.63
9.69
9.76
9.82
9.88
9.95
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
5 enf.
%
4.12
4.19
4.27
4.34
4.41
4.49
4.56
4.63
4.71
4.78
4.86
4.94
5.02
5.09
5.17
5.24
5.32
5.39
5.47
5.54
5.61
5.68
5.75
5.83
5.90
5.97
6.04
6.11
6.18
6.26
6.33
6.40
6.47
6.55
6.62
6.69
6.76
6.83
6.90
6.97
7.04
7.11
7.18
7.25
7.31
7.39
7.45
7.52
7.59
7.66
7.72
7.79
7.86
7.93
8.00
0 enf.
%
19.77
19.81
19.86
19.91
19.95
19.99
20.04
20.08
20.13
20.17
20.22
20.26
20.30
20.35
20.39
20.43
20.47
20.51
20.56
20.60
20.64
20.68
20.72
20.76
20.80
20.84
20.88
20.92
20.96
21.00
21.04
21.08
21.12
21.16
21.19
21.23
21.27
21.31
21.34
21.38
21.42
21.45
21.50
21.53
21.56
21.60
21.64
21.67
21.71
21.75
21.78
21.81
21.85
21.88
21.92
1 enf.
%
18.16
18.21
18.26
18.32
18.37
18.42
18.47
18.52
18.57
18.62
18.67
18.71
18.77
18.81
18.86
18.91
18.96
19.00
19.05
19.10
19.14
19.19
19.24
19.28
19.33
19.37
19.41
19.46
19.51
19.55
19.60
19.64
19.68
19.73
19.77
19.81
19.86
19.90
19.94
19.98
20.02
20.06
20.11
20.15
20.18
20.23
20.27
20.31
20.34
20.39
20.43
20.46
20.51
20.54
20.58
2 enf.
%
16.53
16.58
16.64
16.70
16.75
16.81
16.87
16.92
16.97
17.03
17.09
17.14
17.20
17.25
17.30
17.36
17.41
17.46
17.52
17.57
17.62
17.67
17.72
17.77
17.83
17.87
17.92
17.98
18.02
18.07
18.12
18.17
18.22
18.27
18.32
18.36
18.41
18.46
18.50
18.55
18.60
18.64
18.69
18.74
18.78
18.83
18.87
18.92
18.96
19.01
19.05
19.09
19.14
19.18
19.22
3 enf.
%
14.89
14.95
15.00
15.06
15.12
15.17
15.24
15.29
15.35
15.41
15.47
15.53
15.59
15.65
15.71
15.77
15.83
15.89
15.95
16.00
16.06
16.12
16.18
16.23
16.29
16.34
16.40
16.46
16.51
16.56
16.62
16.67
16.73
16.78
16.83
16.88
16.94
16.99
17.04
17.10
17.15
17.20
17.25
17.30
17.35
17.40
17.45
17.50
17.54
17.60
17.64
17.69
17.74
17.79
17.84
4 enf.
%
13.35
13.40
13.46
13.52
13.57
13.63
13.69
13.74
13.79
13.85
13.91
13.96
14.02
14.08
14.13
14.19
14.24
14.30
14.36
14.41
14.47
14.53
14.59
14.65
14.72
14.78
14.84
14.90
14.96
15.02
15.08
15.14
15.20
15.26
15.32
15.37
15.43
15.49
15.54
15.61
15.66
15.71
15.77
15.83
15.88
15.94
15.99
16.05
16.10
16.16
16.21
16.26
16.32
16.37
16.42
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
11.80
11.86
11.92
11.98
12.04
12.10
12.16
12.22
12.28
12.34
12.39
12.45
12.51
12.57
12.63
12.69
12.74
12.80
12.86
12.91
12.97
13.03
13.08
13.14
13.20
13.26
13.31
13.37
13.43
13.48
13.55
13.60
13.66
13.72
13.78
13.83
13.90
13.96
14.02
14.08
14.14
14.20
14.26
14.32
14.38
14.44
14.50
14.56
14.61
14.68
14.74
14.79
14.85
14.91
14.97
1 enf.
%
14.04
14.09
14.15
14.21
14.26
14.33
14.38
14.44
14.50
14.56
14.61
14.68
14.73
14.79
14.84
14.90
14.95
15.01
15.06
15.12
15.18
15.23
15.29
15.34
15.40
15.45
15.50
15.56
15.61
15.67
15.72
15.78
15.83
15.89
15.94
16.00
16.05
16.11
16.16
16.22
16.27
16.33
16.39
16.44
16.50
16.56
16.62
16.68
16.74
16.79
16.85
16.92
16.97
17.03
17.09
2 enf.
%
11.69
11.76
11.83
11.89
11.96
12.02
12.09
12.15
12.22
12.28
12.34
12.41
12.47
12.53
12.59
12.65
12.71
12.77
12.83
12.89
12.95
13.01
13.07
13.13
13.19
13.25
13.31
13.37
13.43
13.48
13.54
13.60
13.65
13.72
13.77
13.83
13.89
13.95
14.00
14.06
14.12
14.17
14.23
14.29
14.34
14.40
14.46
14.51
14.57
14.63
14.68
14.74
14.80
14.86
14.92
3 enf.
%
9.40
9.47
9.54
9.61
9.68
9.75
9.82
9.89
9.96
10.03
10.10
10.17
10.23
10.30
10.36
10.43
10.50
10.57
10.63
10.70
10.77
10.83
10.90
10.96
11.03
11.09
11.15
11.22
11.28
11.34
11.40
11.46
11.52
11.59
11.65
11.71
11.78
11.84
11.90
11.96
12.02
12.08
12.14
12.20
12.26
12.32
12.38
12.44
12.50
12.56
12.62
12.68
12.74
12.79
12.85
4 enf.
%
7.15
7.22
7.30
7.37
7.44
7.52
7.59
7.66
7.74
7.81
7.88
7.96
8.03
8.11
8.18
8.25
8.33
8.40
8.47
8.54
8.61
8.68
8.75
8.82
8.89
8.96
9.02
9.09
9.16
9.23
9.30
9.37
9.43
9.50
9.57
9.63
9.70
9.77
9.83
9.90
9.96
10.03
10.09
10.15
10.21
10.28
10.34
10.41
10.47
10.53
10.60
10.66
10.72
10.78
10.85
5
5 enf.
%
5.00
5.08
5.16
5.24
5.32
5.39
5.47
5.55
5.62
5.70
5.77
5.85
5.92
5.99
6.07
6.14
6.21
6.29
6.36
6.43
6.51
6.58
6.65
6.73
6.80
6.87
6.94
7.02
7.09
7.16
7.23
7.30
7.37
7.44
7.51
7.58
7.66
7.72
7.79
7.86
7.93
8.00
8.07
8.14
8.21
8.28
8.34
8.41
8.48
8.55
8.61
8.68
8.75
8.81
8.88
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
191'401
192'001
192'601
193'201
193'801
194'401
195'001
195'601
196'201
196'801
197'401
198'001
198'601
199'201
199'801
200'401
201'001
201'601
202'201
202'801
203'401
204'001
204'601
205'201
205'801
206'401
207'001
207'601
208'201
208'801
209'401
210'001
210'601
211'201
211'801
212'401
213'001
213'601
214'201
214'801
215'401
216'001
216'601
217'201
217'801
218'401
219'001
219'601
220'201
220'801
221'401
222'001
222'601
223'201
223'801
-
192'000
192'600
193'200
193'800
194'400
195'000
195'600
196'200
196'800
197'400
198'000
198'600
199'200
199'800
200'400
201'000
201'600
202'200
202'800
203'400
204'000
204'600
205'200
205'800
206'400
207'000
207'600
208'200
208'800
209'400
210'000
210'600
211'200
211'800
212'400
213'000
213'600
214'200
214'800
215'400
216'000
216'600
217'200
217'800
218'400
219'000
219'600
220'200
220'800
221'400
222'000
222'600
223'200
223'800
224'400
15'950.05
16'000.05
16'050.05
16'100.05
16'150.05
16'200.05
16'250.05
16'300.05
16'350.05
16'400.05
16'450.05
16'500.05
16'550.05
16'600.05
16'650.05
16'700.05
16'750.05
16'800.05
16'850.05
16'900.05
16'950.05
17'000.05
17'050.05
17'100.05
17'150.05
17'200.05
17'250.05
17'300.05
17'350.05
17'400.05
17'450.05
17'500.05
17'550.05
17'600.05
17'650.05
17'700.05
17'750.05
17'800.05
17'850.05
17'900.05
17'950.05
18'000.05
18'050.05
18'100.05
18'150.05
18'200.05
18'250.05
18'300.05
18'350.05
18'400.05
18'450.05
18'500.05
18'550.05
18'600.05
18'650.05
-
16'000
16'050
16'100
16'150
16'200
16'250
16'300
16'350
16'400
16'450
16'500
16'550
16'600
16'650
16'700
16'750
16'800
16'850
16'900
16'950
17'000
17'050
17'100
17'150
17'200
17'250
17'300
17'350
17'400
17'450
17'500
17'550
17'600
17'650
17'700
17'750
17'800
17'850
17'900
17'950
18'000
18'050
18'100
18'150
18'200
18'250
18'300
18'350
18'400
18'450
18'500
18'550
18'600
18'650
18'700
88.62
88.90
89.18
89.45
89.73
90.01
90.29
90.57
90.84
91.12
91.40
91.68
91.95
92.23
92.51
92.79
93.07
93.34
93.62
93.90
94.18
94.45
94.73
95.01
95.29
95.57
95.84
96.12
96.40
96.68
96.95
97.23
97.51
97.79
98.07
98.34
98.62
98.90
99.18
99.45
99.73
100.01
100.29
100.57
100.84
101.12
101.40
101.68
101.95
102.23
102.51
102.79
103.07
103.34
103.62
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
88.89
89.17
89.44
89.72
90.00
90.28
90.56
90.83
91.11
91.39
91.67
91.94
92.22
92.50
92.78
93.06
93.33
93.61
93.89
94.17
94.44
94.72
95.00
95.28
95.56
95.83
96.11
96.39
96.67
96.94
97.22
97.50
97.78
98.06
98.33
98.61
98.89
99.17
99.44
99.72
100.00
100.28
100.56
100.83
101.11
101.39
101.67
101.94
102.22
102.50
102.78
103.06
103.33
103.61
103.89
A1 *
23.78
23.81
23.85
23.89
23.92
23.96
23.99
24.03
24.07
24.10
24.13
24.17
24.20
24.23
24.27
24.30
24.33
24.37
24.40
24.43
24.47
24.50
24.53
24.56
24.59
24.62
24.66
24.69
24.71
24.75
24.78
24.81
24.84
24.87
24.90
24.94
24.97
25.00
25.04
25.07
25.11
25.14
25.18
25.21
25.25
25.28
25.32
25.35
25.39
25.42
25.45
25.49
25.52
25.56
25.59
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
21.72
21.76
21.80
21.84
21.88
21.92
21.96
22.00
22.04
22.07
22.11
22.15
22.19
22.22
22.26
22.30
22.33
22.37
22.41
22.44
22.48
22.52
22.55
22.59
22.63
22.66
22.70
22.74
22.77
22.81
22.85
22.88
22.92
22.95
22.99
23.02
23.06
23.09
23.12
23.16
23.19
23.22
23.26
23.29
23.33
23.36
23.39
23.42
23.47
23.50
23.54
23.58
23.61
23.65
23.69
19.66
19.70
19.75
19.80
19.84
19.89
19.94
19.98
20.03
20.07
20.11
20.16
20.20
20.24
20.29
20.33
20.37
20.42
20.46
20.50
20.54
20.58
20.62
20.67
20.70
20.74
20.79
20.83
20.86
20.91
20.94
20.98
21.02
21.06
21.10
21.14
21.17
21.21
21.25
21.29
21.32
21.36
21.40
21.43
21.47
21.51
21.55
21.58
21.62
21.66
21.69
21.73
21.77
21.80
21.84
17.60
17.65
17.71
17.76
17.81
17.86
17.91
17.96
18.02
18.06
18.11
18.17
18.21
18.26
18.31
18.36
18.41
18.46
18.51
18.55
18.60
18.65
18.69
18.74
18.79
18.83
18.88
18.92
18.97
19.02
19.06
19.10
19.15
19.19
19.23
19.28
19.32
19.36
19.40
19.45
19.49
19.53
19.58
19.62
19.66
19.70
19.74
19.78
19.82
19.86
19.90
19.94
19.98
20.02
20.06
15.62
15.67
15.72
15.77
15.82
15.87
15.92
15.96
16.01
16.06
16.11
16.17
16.23
16.28
16.34
16.39
16.44
16.50
16.55
16.61
16.66
16.71
16.76
16.82
16.87
16.92
16.97
17.02
17.07
17.13
17.17
17.22
17.28
17.32
17.37
17.42
17.47
17.52
17.56
17.61
17.66
17.70
17.75
17.80
17.84
17.89
17.94
17.98
18.03
18.07
18.12
18.16
18.21
18.25
18.30
13.69
13.74
13.80
13.86
13.91
13.97
14.02
14.08
14.13
14.19
14.24
14.30
14.35
14.40
14.45
14.50
14.55
14.61
14.66
14.71
14.76
14.81
14.86
14.91
14.96
15.02
15.08
15.13
15.18
15.24
15.29
15.34
15.40
15.45
15.51
15.56
15.62
15.67
15.72
15.77
15.83
15.88
15.93
15.98
16.03
16.09
16.13
16.18
16.24
16.28
16.33
16.39
16.43
16.48
16.53
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
0 enf.
%
18.33
18.38
18.44
18.49
18.54
18.60
18.65
18.70
18.75
18.80
18.85
18.90
18.95
19.00
19.05
19.10
19.15
19.20
19.25
19.30
19.35
19.39
19.44
19.49
19.53
19.58
19.63
19.67
19.72
19.77
19.81
19.85
19.90
19.95
19.99
20.04
20.08
20.12
20.16
20.21
20.25
20.29
20.34
20.38
20.42
20.46
20.50
20.54
20.59
20.62
20.66
20.71
20.75
20.78
20.83
1 enf.
%
16.12
16.18
16.24
16.29
16.35
16.41
16.47
16.53
16.59
16.64
16.70
16.76
16.82
16.87
16.93
16.99
17.04
17.10
17.15
17.20
17.26
17.31
17.37
17.42
17.47
17.52
17.58
17.63
17.68
17.74
17.79
17.83
17.89
17.94
17.98
18.04
18.09
18.13
18.18
18.23
18.28
18.33
18.38
18.42
18.47
18.52
18.56
18.61
18.66
18.70
18.75
18.80
18.84
18.88
18.93
2 enf.
%
14.01
14.07
14.13
14.18
14.24
14.30
14.36
14.41
14.48
14.53
14.59
14.65
14.71
14.77
14.84
14.89
14.95
15.01
15.07
15.13
15.19
15.24
15.30
15.36
15.42
15.47
15.53
15.59
15.64
15.70
15.76
15.81
15.87
15.93
15.98
16.04
16.09
16.15
16.20
16.26
16.31
16.36
16.42
16.47
16.52
16.58
16.63
16.68
16.73
16.78
16.83
16.88
16.93
16.98
17.04
3 enf.
%
11.99
12.05
12.11
12.17
12.23
12.29
12.34
12.40
12.46
12.52
12.57
12.64
12.69
12.75
12.81
12.87
12.92
12.99
13.04
13.10
13.16
13.22
13.28
13.34
13.40
13.46
13.53
13.59
13.65
13.71
13.77
13.83
13.89
13.95
14.01
14.07
14.13
14.18
14.24
14.30
14.35
14.41
14.47
14.52
14.58
14.64
14.69
14.74
14.81
14.86
14.91
14.97
15.03
15.08
15.14
4 enf.
%
10.01
10.07
10.14
10.20
10.26
10.32
10.38
10.44
10.51
10.57
10.63
10.69
10.75
10.81
10.87
10.93
10.99
11.05
11.11
11.17
11.23
11.29
11.35
11.41
11.47
11.52
11.59
11.65
11.70
11.76
11.82
11.88
11.94
12.00
12.06
12.12
12.18
12.24
12.30
12.37
12.43
12.49
12.56
12.62
12.68
12.74
12.80
12.86
12.92
12.98
13.04
13.10
13.15
13.21
13.27
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
5 enf.
%
8.07
8.13
8.20
8.26
8.33
8.40
8.46
8.52
8.59
8.65
8.72
8.78
8.84
8.91
8.97
9.04
9.10
9.16
9.23
9.29
9.35
9.41
9.47
9.54
9.59
9.65
9.72
9.78
9.84
9.90
9.96
10.02
10.09
10.14
10.20
10.26
10.32
10.38
10.44
10.50
10.56
10.62
10.68
10.74
10.80
10.86
10.92
10.98
11.05
11.11
11.17
11.23
11.29
11.35
11.42
0 enf.
%
21.95
21.99
22.02
22.06
22.09
22.12
22.16
22.19
22.22
22.26
22.29
22.32
22.36
22.39
22.42
22.45
22.48
22.51
22.55
22.58
22.61
22.64
22.67
22.70
22.73
22.76
22.79
22.82
22.85
22.88
22.91
22.94
22.97
23.00
23.03
23.06
23.09
23.12
23.14
23.18
23.20
23.23
23.26
23.29
23.31
23.35
23.37
23.40
23.43
23.45
23.48
23.51
23.54
23.56
23.59
1 enf.
%
20.62
20.66
20.70
20.74
20.77
20.81
20.85
20.89
20.92
20.96
21.00
21.03
21.07
21.11
21.14
21.18
21.21
21.25
21.29
21.32
21.35
21.39
21.42
21.46
21.49
21.53
21.56
21.60
21.63
21.66
21.70
21.73
21.76
21.80
21.83
21.86
21.89
21.93
21.96
21.99
22.02
22.05
22.09
22.12
22.15
22.18
22.21
22.24
22.27
22.30
22.33
22.36
22.39
22.42
22.45
2 enf.
%
19.27
19.31
19.35
19.40
19.44
19.48
19.52
19.56
19.60
19.65
19.68
19.72
19.77
19.81
19.84
19.89
19.93
19.96
20.01
20.04
20.08
20.12
20.16
20.20
20.24
20.27
20.31
20.35
20.39
20.42
20.46
20.50
20.53
20.57
20.61
20.64
20.68
20.72
20.75
20.79
20.82
20.86
20.89
20.93
20.96
21.00
21.03
21.06
21.10
21.13
21.16
21.20
21.23
21.27
21.30
3 enf.
%
17.89
17.93
17.98
18.03
18.07
18.12
18.17
18.21
18.25
18.30
18.35
18.39
18.44
18.48
18.52
18.57
18.61
18.65
18.70
18.74
18.78
18.83
18.87
18.91
18.96
19.00
19.04
19.08
19.12
19.16
19.21
19.24
19.28
19.33
19.37
19.40
19.45
19.48
19.52
19.56
19.60
19.64
19.68
19.72
19.75
19.80
19.83
19.87
19.91
19.94
19.98
20.02
20.06
20.09
20.13
4 enf.
%
16.47
16.53
16.57
16.63
16.68
16.73
16.78
16.83
16.88
16.93
16.98
17.03
17.08
17.13
17.18
17.23
17.27
17.32
17.37
17.42
17.46
17.51
17.56
17.60
17.65
17.70
17.74
17.79
17.83
17.88
17.92
17.97
18.01
18.06
18.10
18.14
18.19
18.23
18.27
18.32
18.36
18.40
18.45
18.49
18.53
18.57
18.61
18.65
18.70
18.73
18.77
18.82
18.86
18.89
18.94
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
15.03
15.08
15.14
15.20
15.25
15.30
15.36
15.42
15.47
15.53
15.58
15.63
15.69
15.74
15.79
15.85
15.90
15.95
16.01
16.06
16.11
16.16
16.21
16.26
16.32
16.36
16.41
16.47
16.51
16.56
16.61
16.66
16.71
16.76
16.81
16.85
16.90
16.95
16.99
17.04
17.09
17.13
17.18
17.23
17.27
17.32
17.36
17.41
17.46
17.50
17.54
17.59
17.63
17.67
17.72
1 enf.
%
17.15
17.20
17.26
17.32
17.37
17.43
17.49
17.54
17.60
17.65
17.71
17.76
17.82
17.87
17.93
17.98
18.03
18.08
18.13
18.18
18.24
18.29
18.34
18.39
18.44
18.49
18.54
18.59
18.63
18.69
18.73
18.78
18.83
18.88
18.92
18.97
19.02
19.06
19.11
19.16
19.20
19.24
19.29
19.34
19.38
19.43
19.47
19.51
19.56
19.60
19.64
19.69
19.73
19.77
19.82
2 enf.
%
14.98
15.03
15.10
15.15
15.21
15.28
15.34
15.39
15.46
15.51
15.57
15.63
15.69
15.74
15.81
15.86
15.92
15.98
16.03
16.09
16.15
16.21
16.26
16.32
16.38
16.43
16.49
16.54
16.60
16.66
16.71
16.76
16.82
16.87
16.92
16.98
17.03
17.08
17.13
17.18
17.23
17.28
17.34
17.38
17.43
17.49
17.53
17.58
17.63
17.68
17.73
17.78
17.83
17.87
17.92
3 enf.
%
12.91
12.97
13.03
13.09
13.14
13.20
13.26
13.32
13.38
13.44
13.49
13.56
13.61
13.67
13.74
13.79
13.85
13.92
13.98
14.04
14.11
14.16
14.22
14.29
14.34
14.40
14.47
14.52
14.58
14.64
14.70
14.75
14.81
14.87
14.92
14.98
15.04
15.09
15.15
15.21
15.26
15.32
15.38
15.43
15.48
15.54
15.60
15.65
15.71
15.76
15.81
15.87
15.92
15.97
16.03
4 enf.
%
10.91
10.97
11.03
11.09
11.15
11.21
11.27
11.33
11.40
11.45
11.51
11.58
11.63
11.69
11.75
11.81
11.87
11.93
11.99
12.05
12.11
12.17
12.23
12.29
12.35
12.41
12.47
12.53
12.59
12.66
12.72
12.78
12.85
12.91
12.97
13.03
13.09
13.15
13.21
13.27
13.33
13.39
13.45
13.51
13.57
13.63
13.68
13.74
13.80
13.86
13.91
13.97
14.03
14.08
14.14
6
5 enf.
%
8.94
9.00
9.07
9.13
9.19
9.26
9.33
9.39
9.46
9.52
9.58
9.65
9.71
9.77
9.83
9.89
9.95
10.02
10.08
10.14
10.20
10.26
10.32
10.39
10.45
10.51
10.57
10.63
10.69
10.75
10.81
10.87
10.93
10.99
11.05
11.11
11.17
11.23
11.29
11.35
11.41
11.47
11.54
11.60
11.66
11.73
11.79
11.85
11.92
11.98
12.04
12.11
12.16
12.22
12.29
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
224'401
225'001
225'601
226'201
226'801
227'401
228'001
228'601
229'201
229'801
230'401
231'001
231'601
232'201
232'801
233'401
234'001
234'601
235'201
235'801
237'001
238'201
239'401
240'601
241'801
243'001
244'201
245'401
246'601
247'801
249'001
250'201
251'401
252'601
253'801
255'001
256'201
257'401
258'601
259'801
261'001
262'201
263'401
264'601
265'801
267'001
268'201
269'401
270'601
271'801
273'001
274'201
275'401
276'601
277'801
-
225'000
225'600
226'200
226'800
227'400
228'000
228'600
229'200
229'800
230'400
231'000
231'600
232'200
232'800
233'400
234'000
234'600
235'200
235'800
237'000
238'200
239'400
240'600
241'800
243'000
244'200
245'400
246'600
247'800
249'000
250'200
251'400
252'600
253'800
255'000
256'200
257'400
258'600
259'800
261'000
262'200
263'400
264'600
265'800
267'000
268'200
269'400
270'600
271'800
273'000
274'200
275'400
276'600
277'800
279'000
18'700.05
18'750.05
18'800.05
18'850.05
18'900.05
18'950.05
19'000.05
19'050.05
19'100.05
19'150.05
19'200.05
19'250.05
19'300.05
19'350.05
19'400.05
19'450.05
19'500.05
19'550.05
19'600.05
19'650.05
19'750.05
19'850.05
19'950.05
20'050.05
20'150.05
20'250.05
20'350.05
20'450.05
20'550.05
20'650.05
20'750.05
20'850.05
20'950.05
21'050.05
21'150.05
21'250.05
21'350.05
21'450.05
21'550.05
21'650.05
21'750.05
21'850.05
21'950.05
22'050.05
22'150.05
22'250.05
22'350.05
22'450.05
22'550.05
22'650.05
22'750.05
22'850.05
22'950.05
23'050.05
23'150.05
-
18'750
18'800
18'850
18'900
18'950
19'000
19'050
19'100
19'150
19'200
19'250
19'300
19'350
19'400
19'450
19'500
19'550
19'600
19'650
19'750
19'850
19'950
20'050
20'150
20'250
20'350
20'450
20'550
20'650
20'750
20'850
20'950
21'050
21'150
21'250
21'350
21'450
21'550
21'650
21'750
21'850
21'950
22'050
22'150
22'250
22'350
22'450
22'550
22'650
22'750
22'850
22'950
23'050
23'150
23'250
103.90
104.18
104.45
104.73
105.01
105.29
105.57
105.84
106.12
106.40
106.68
106.95
107.23
107.51
107.79
108.07
108.34
108.62
108.90
109.18
109.73
110.29
110.84
111.40
111.95
112.51
113.07
113.62
114.18
114.73
115.29
115.84
116.40
116.95
117.51
118.07
118.62
119.18
119.73
120.29
120.84
121.40
121.95
122.51
123.07
123.62
124.18
124.73
125.29
125.84
126.40
126.95
127.51
128.07
128.62
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
104.17
104.44
104.72
105.00
105.28
105.56
105.83
106.11
106.39
106.67
106.94
107.22
107.50
107.78
108.06
108.33
108.61
108.89
109.17
109.72
110.28
110.83
111.39
111.94
112.50
113.06
113.61
114.17
114.72
115.28
115.83
116.39
116.94
117.50
118.06
118.61
119.17
119.72
120.28
120.83
121.39
121.94
122.50
123.06
123.61
124.17
124.72
125.28
125.83
126.39
126.94
127.50
128.06
128.61
129.17
A1 *
25.63
25.66
25.69
25.73
25.76
25.79
25.82
25.85
25.89
25.92
25.95
25.98
26.01
26.04
26.08
26.11
26.14
26.17
26.20
26.24
26.31
26.36
26.42
26.48
26.54
26.60
26.65
26.71
26.76
26.82
26.87
26.93
26.98
27.03
27.09
27.13
27.19
27.24
27.29
27.34
27.39
27.44
27.49
27.54
27.58
27.63
27.68
27.72
27.77
27.82
27.86
27.90
27.95
27.99
28.04
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
23.72
23.76
23.80
23.83
23.87
23.91
23.94
23.97
24.01
24.05
24.08
24.12
24.16
24.19
24.23
24.26
24.30
24.34
24.37
24.42
24.49
24.56
24.63
24.70
24.76
24.83
24.89
24.96
25.02
25.09
25.15
25.21
25.27
25.33
25.39
25.45
25.51
25.57
25.62
25.68
25.74
25.80
25.85
25.91
25.96
26.02
26.07
26.12
26.18
26.23
26.28
26.34
26.39
26.44
26.49
21.88
21.91
21.95
21.99
22.02
22.06
22.09
22.13
22.18
22.21
22.25
22.29
22.33
22.37
22.41
22.45
22.48
22.53
22.56
22.62
22.69
22.76
22.84
22.91
22.98
23.06
23.13
23.20
23.28
23.35
23.42
23.49
23.56
23.63
23.70
23.76
23.83
23.90
23.96
24.03
24.10
24.16
24.22
24.29
24.35
24.41
24.47
24.53
24.59
24.65
24.71
24.77
24.83
24.88
24.94
20.10
20.13
20.18
20.21
20.25
20.29
20.33
20.36
20.40
20.44
20.47
20.51
20.55
20.59
20.63
20.67
20.70
20.74
20.78
20.84
20.92
21.00
21.08
21.17
21.24
21.33
21.41
21.48
21.56
21.64
21.71
21.79
21.86
21.93
22.01
22.08
22.15
22.23
22.30
22.37
22.45
22.52
22.59
22.66
22.73
22.80
22.87
22.93
23.00
23.07
23.13
23.20
23.27
23.33
23.39
18.34
18.38
18.43
18.47
18.51
18.55
18.59
18.63
18.68
18.72
18.76
18.80
18.84
18.88
18.93
18.96
19.00
19.05
19.08
19.14
19.22
19.30
19.38
19.45
19.53
19.60
19.69
19.77
19.86
19.94
20.02
20.11
20.19
20.27
20.35
20.43
20.51
20.59
20.66
20.74
20.82
20.89
20.97
21.04
21.11
21.19
21.27
21.34
21.41
21.49
21.56
21.63
21.71
21.77
21.85
16.58
16.62
16.68
16.72
16.77
16.82
16.86
16.91
16.96
17.00
17.05
17.09
17.14
17.18
17.23
17.27
17.32
17.36
17.41
17.47
17.56
17.64
17.73
17.81
17.89
17.98
18.06
18.14
18.22
18.30
18.38
18.46
18.53
18.61
18.70
18.78
18.87
18.96
19.04
19.12
19.21
19.29
19.37
19.46
19.53
19.61
19.70
19.77
19.85
19.93
20.00
20.08
20.16
20.23
20.30
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
0 enf.
%
20.86
20.90
20.94
20.98
21.02
21.06
21.10
21.13
21.18
21.21
21.25
21.29
21.32
21.36
21.40
21.43
21.47
21.51
21.54
21.60
21.67
21.73
21.81
21.88
21.94
22.01
22.08
22.14
22.21
22.27
22.34
22.40
22.47
22.52
22.59
22.65
22.71
22.77
22.83
22.89
22.95
23.00
23.06
23.12
23.17
23.23
23.29
23.34
23.39
23.45
23.50
23.55
23.61
23.66
23.71
1 enf.
%
18.97
19.02
19.06
19.11
19.15
19.20
19.24
19.28
19.32
19.36
19.41
19.45
19.49
19.53
19.58
19.62
19.65
19.70
19.74
19.80
19.88
19.96
20.04
20.11
20.19
20.27
20.34
20.41
20.49
20.56
20.63
20.71
20.78
20.85
20.92
20.98
21.05
21.12
21.19
21.25
21.32
21.38
21.45
21.52
21.58
21.64
21.71
21.76
21.83
21.89
21.95
22.01
22.07
22.12
22.18
2 enf.
%
17.08
17.13
17.18
17.23
17.28
17.33
17.38
17.42
17.47
17.52
17.56
17.61
17.66
17.70
17.75
17.80
17.84
17.89
17.93
18.00
18.09
18.18
18.27
18.35
18.44
18.52
18.61
18.69
18.77
18.85
18.93
19.01
19.09
19.17
19.25
19.32
19.40
19.48
19.55
19.62
19.70
19.77
19.84
19.91
19.98
20.05
20.12
20.19
20.26
20.33
20.39
20.46
20.53
20.59
20.66
3 enf.
%
15.19
15.24
15.30
15.35
15.41
15.46
15.51
15.57
15.62
15.67
15.72
15.78
15.83
15.88
15.93
15.98
16.03
16.08
16.13
16.20
16.30
16.40
16.49
16.59
16.68
16.78
16.87
16.96
17.05
17.14
17.23
17.32
17.41
17.49
17.58
17.66
17.74
17.83
17.91
17.99
18.07
18.15
18.23
18.31
18.39
18.47
18.54
18.62
18.69
18.77
18.84
18.92
18.99
19.06
19.13
4 enf.
%
13.33
13.38
13.44
13.50
13.55
13.61
13.67
13.72
13.78
13.83
13.89
13.94
14.00
14.05
14.11
14.16
14.21
14.27
14.33
14.41
14.52
14.62
14.72
14.83
14.93
15.03
15.14
15.23
15.33
15.43
15.53
15.62
15.72
15.81
15.91
16.00
16.09
16.18
16.27
16.36
16.45
16.53
16.62
16.71
16.79
16.88
16.96
17.04
17.13
17.21
17.29
17.37
17.45
17.53
17.61
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
5 enf.
%
11.48
11.54
11.61
11.67
11.73
11.79
11.85
11.91
11.97
12.03
12.09
12.15
12.21
12.26
12.33
12.38
12.44
12.50
12.55
12.64
12.75
12.86
12.97
13.08
13.19
13.29
13.40
13.51
13.61
13.72
13.82
13.93
14.04
14.13
14.24
14.33
14.44
14.54
14.63
14.73
14.83
14.92
15.01
15.11
15.20
15.29
15.38
15.47
15.56
15.65
15.74
15.82
15.91
15.99
16.08
0 enf.
%
23.62
23.64
23.67
23.70
23.72
23.75
23.78
23.81
23.83
23.86
23.89
23.91
23.94
23.97
23.99
24.02
24.05
24.07
24.10
24.14
24.19
24.24
24.29
24.34
24.39
24.45
24.49
24.54
24.59
24.64
24.69
24.73
24.78
24.83
24.87
24.92
24.96
25.01
25.05
25.10
25.14
25.18
25.23
25.27
25.31
25.36
25.40
25.44
25.48
25.52
25.56
25.60
25.64
25.68
25.72
1 enf.
%
22.48
22.51
22.54
22.57
22.60
22.63
22.66
22.69
22.71
22.74
22.77
22.80
22.83
22.86
22.88
22.91
22.94
22.97
23.00
23.04
23.09
23.15
23.20
23.26
23.31
23.37
23.42
23.48
23.53
23.58
23.64
23.69
23.74
23.79
23.85
23.89
23.95
24.00
24.04
24.10
24.15
24.19
24.24
24.29
24.33
24.38
24.43
24.47
24.52
24.56
24.61
24.66
24.70
24.74
24.79
2 enf.
%
21.33
21.36
21.40
21.43
21.46
21.49
21.53
21.56
21.59
21.62
21.65
21.68
21.72
21.75
21.78
21.81
21.84
21.87
21.90
21.95
22.00
22.07
22.13
22.18
22.24
22.30
22.35
22.41
22.47
22.52
22.58
22.64
22.69
22.75
22.81
22.86
22.92
22.97
23.02
23.08
23.13
23.19
23.24
23.29
23.34
23.40
23.44
23.50
23.55
23.60
23.65
23.70
23.74
23.79
23.84
3 enf.
%
20.16
20.20
20.24
20.27
20.31
20.34
20.38
20.41
20.45
20.48
20.52
20.55
20.59
20.62
20.65
20.69
20.72
20.75
20.79
20.84
20.90
20.97
21.04
21.10
21.16
21.23
21.29
21.35
21.42
21.47
21.54
21.60
21.65
21.71
21.77
21.83
21.89
21.95
22.00
22.06
22.12
22.17
22.22
22.28
22.34
22.40
22.45
22.51
22.56
22.61
22.67
22.73
22.78
22.83
22.89
4 enf.
%
18.98
19.01
19.06
19.09
19.13
19.17
19.21
19.25
19.28
19.33
19.36
19.40
19.44
19.47
19.51
19.55
19.59
19.62
19.66
19.72
19.78
19.86
19.93
20.00
20.07
20.14
20.21
20.27
20.34
20.41
20.48
20.54
20.60
20.67
20.74
20.80
20.86
20.92
20.98
21.05
21.11
21.17
21.23
21.29
21.34
21.40
21.46
21.52
21.58
21.63
21.69
21.74
21.80
21.85
21.91
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
17.76
17.80
17.85
17.89
17.93
17.97
18.02
18.06
18.10
18.14
18.18
18.22
18.27
18.31
18.35
18.39
18.43
18.47
18.51
18.57
18.64
18.72
18.80
18.88
18.95
19.03
19.10
19.18
19.25
19.32
19.40
19.47
19.54
19.61
19.68
19.75
19.82
19.88
19.95
20.02
20.08
20.15
20.21
20.28
20.34
20.41
20.47
20.53
20.59
20.65
20.71
20.78
20.83
20.89
20.95
1 enf.
%
19.86
19.90
19.94
19.98
20.02
20.07
20.11
20.15
20.19
20.23
20.27
20.31
20.35
20.39
20.43
20.47
20.50
20.55
20.58
20.64
20.72
20.79
20.86
20.94
21.01
21.08
21.15
21.22
21.29
21.36
21.43
21.50
21.57
21.63
21.70
21.76
21.83
21.89
21.95
22.02
22.08
22.14
22.20
22.27
22.32
22.38
22.44
22.50
22.56
22.62
22.67
22.73
22.79
22.84
22.90
2 enf.
%
17.97
18.01
18.06
18.11
18.15
18.20
18.25
18.29
18.34
18.38
18.43
18.47
18.52
18.56
18.61
18.65
18.69
18.74
18.78
18.84
18.93
19.01
19.09
19.18
19.26
19.34
19.42
19.49
19.57
19.65
19.73
19.81
19.88
19.95
20.03
20.10
20.17
20.25
20.31
20.39
20.46
20.52
20.59
20.66
20.73
20.80
20.86
20.93
20.99
21.06
21.12
21.19
21.25
21.31
21.37
3 enf.
%
16.08
16.13
16.18
16.23
16.28
16.34
16.39
16.43
16.49
16.54
16.58
16.64
16.68
16.73
16.78
16.83
16.88
16.93
16.97
17.04
17.14
17.23
17.32
17.42
17.50
17.59
17.68
17.77
17.86
17.94
18.03
18.11
18.20
18.28
18.36
18.44
18.52
18.60
18.68
18.76
18.83
18.91
18.99
19.06
19.13
19.21
19.28
19.35
19.43
19.50
19.57
19.64
19.71
19.78
19.85
4 enf.
%
14.19
14.25
14.30
14.36
14.41
14.47
14.52
14.58
14.64
14.69
14.74
14.80
14.85
14.90
14.96
15.01
15.06
15.12
15.17
15.25
15.35
15.45
15.55
15.65
15.75
15.85
15.95
16.04
16.14
16.23
16.32
16.42
16.51
16.60
16.69
16.77
16.86
16.95
17.04
17.12
17.21
17.29
17.38
17.46
17.54
17.62
17.70
17.78
17.86
17.94
18.01
18.09
18.17
18.24
18.32
7
5 enf.
%
12.35
12.40
12.47
12.52
12.58
12.64
12.70
12.76
12.82
12.87
12.93
12.99
13.04
13.10
13.16
13.21
13.27
13.32
13.38
13.46
13.57
13.67
13.78
13.89
14.00
14.11
14.21
14.31
14.42
14.52
14.62
14.72
14.82
14.92
15.02
15.11
15.21
15.31
15.40
15.49
15.59
15.67
15.77
15.86
15.94
16.03
16.12
16.21
16.29
16.38
16.46
16.55
16.63
16.71
16.79
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
279'001
280'201
281'401
282'601
283'801
285'001
286'201
287'401
288'601
289'801
291'001
292'201
293'401
294'601
295'801
297'001
298'201
299'401
300'601
301'801
303'001
304'201
305'401
306'601
307'801
309'001
310'201
311'401
312'601
313'801
315'001
316'201
317'401
318'601
319'801
321'001
322'201
323'401
324'601
325'801
327'001
328'201
329'401
330'601
331'801
333'001
334'201
335'401
336'601
337'801
339'001
340'201
341'401
342'601
343'801
-
280'200
281'400
282'600
283'800
285'000
286'200
287'400
288'600
289'800
291'000
292'200
293'400
294'600
295'800
297'000
298'200
299'400
300'600
301'800
303'000
304'200
305'400
306'600
307'800
309'000
310'200
311'400
312'600
313'800
315'000
316'200
317'400
318'600
319'800
321'000
322'200
323'400
324'600
325'800
327'000
328'200
329'400
330'600
331'800
333'000
334'200
335'400
336'600
337'800
339'000
340'200
341'400
342'600
343'800
345'000
23'250.05
23'350.05
23'450.05
23'550.05
23'650.05
23'750.05
23'850.05
23'950.05
24'050.05
24'150.05
24'250.05
24'350.05
24'450.05
24'550.05
24'650.05
24'750.05
24'850.05
24'950.05
25'050.05
25'150.05
25'250.05
25'350.05
25'450.05
25'550.05
25'650.05
25'750.05
25'850.05
25'950.05
26'050.05
26'150.05
26'250.05
26'350.05
26'450.05
26'550.05
26'650.05
26'750.05
26'850.05
26'950.05
27'050.05
27'150.05
27'250.05
27'350.05
27'450.05
27'550.05
27'650.05
27'750.05
27'850.05
27'950.05
28'050.05
28'150.05
28'250.05
28'350.05
28'450.05
28'550.05
28'650.05
-
23'350
23'450
23'550
23'650
23'750
23'850
23'950
24'050
24'150
24'250
24'350
24'450
24'550
24'650
24'750
24'850
24'950
25'050
25'150
25'250
25'350
25'450
25'550
25'650
25'750
25'850
25'950
26'050
26'150
26'250
26'350
26'450
26'550
26'650
26'750
26'850
26'950
27'050
27'150
27'250
27'350
27'450
27'550
27'650
27'750
27'850
27'950
28'050
28'150
28'250
28'350
28'450
28'550
28'650
28'750
129.18
129.73
130.29
130.84
131.40
131.95
132.51
133.07
133.62
134.18
134.73
135.29
135.84
136.40
136.95
137.51
138.07
138.62
139.18
139.73
140.29
140.84
141.40
141.95
142.51
143.07
143.62
144.18
144.73
145.29
145.84
146.40
146.95
147.51
148.07
148.62
149.18
149.73
150.29
150.84
151.40
151.95
152.51
153.07
153.62
154.18
154.73
155.29
155.84
156.40
156.95
157.51
158.07
158.62
159.18
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
129.72
130.28
130.83
131.39
131.94
132.50
133.06
133.61
134.17
134.72
135.28
135.83
136.39
136.94
137.50
138.06
138.61
139.17
139.72
140.28
140.83
141.39
141.94
142.50
143.06
143.61
144.17
144.72
145.28
145.83
146.39
146.94
147.50
148.06
148.61
149.17
149.72
150.28
150.83
151.39
151.94
152.50
153.06
153.61
154.17
154.72
155.28
155.83
156.39
156.94
157.50
158.06
158.61
159.17
159.72
A1 *
28.08
28.12
28.16
28.21
28.25
28.29
28.33
28.37
28.41
28.45
28.49
28.53
28.57
28.61
28.65
28.68
28.72
28.76
28.80
28.84
28.87
28.91
28.95
28.99
29.02
29.06
29.10
29.14
29.18
29.22
29.25
29.29
29.32
29.36
29.40
29.43
29.46
29.50
29.54
29.57
29.61
29.65
29.68
29.72
29.76
29.79
29.83
29.87
29.90
29.93
29.97
30.00
30.04
30.07
30.10
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
26.54
26.59
26.64
26.69
26.73
26.78
26.83
26.88
26.92
26.97
27.01
27.06
27.11
27.15
27.20
27.24
27.28
27.33
27.37
27.41
27.45
27.49
27.54
27.58
27.62
27.66
27.70
27.74
27.78
27.82
27.86
27.90
27.94
27.98
28.02
28.06
28.10
28.14
28.18
28.22
28.26
28.30
28.34
28.37
28.41
28.45
28.49
28.53
28.56
28.60
28.64
28.68
28.72
28.75
28.79
25.00
25.05
25.11
25.17
25.22
25.27
25.33
25.38
25.43
25.49
25.54
25.59
25.64
25.69
25.74
25.79
25.84
25.89
25.94
25.99
26.04
26.08
26.13
26.18
26.22
26.27
26.32
26.36
26.41
26.45
26.49
26.54
26.58
26.62
26.67
26.71
26.75
26.80
26.84
26.88
26.92
26.96
27.00
27.04
27.09
27.13
27.17
27.21
27.25
27.30
27.33
27.38
27.42
27.46
27.50
23.46
23.52
23.58
23.64
23.70
23.77
23.83
23.88
23.94
24.00
24.06
24.12
24.18
24.23
24.29
24.34
24.40
24.45
24.51
24.56
24.62
24.67
24.72
24.78
24.82
24.88
24.93
24.98
25.03
25.08
25.13
25.18
25.23
25.27
25.32
25.37
25.42
25.47
25.51
25.56
25.61
25.65
25.70
25.74
25.79
25.83
25.87
25.92
25.96
26.01
26.05
26.09
26.13
26.17
26.22
21.92
21.98
22.05
22.12
22.19
22.26
22.32
22.39
22.45
22.52
22.58
22.65
22.71
22.77
22.83
22.89
22.96
23.02
23.08
23.14
23.20
23.25
23.31
23.37
23.43
23.49
23.54
23.60
23.65
23.71
23.76
23.82
23.87
23.92
23.98
24.03
24.08
24.14
24.19
24.24
24.29
24.34
24.39
24.44
24.49
24.54
24.59
24.64
24.68
24.73
24.78
24.83
24.87
24.92
24.96
20.38
20.45
20.53
20.60
20.67
20.75
20.82
20.89
20.96
21.04
21.10
21.18
21.25
21.31
21.38
21.45
21.51
21.58
21.65
21.71
21.78
21.84
21.91
21.97
22.03
22.09
22.16
22.22
22.28
22.34
22.40
22.46
22.52
22.58
22.63
22.69
22.75
22.81
22.86
22.92
22.98
23.03
23.08
23.14
23.20
23.25
23.30
23.36
23.41
23.46
23.51
23.56
23.61
23.66
23.71
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
0 enf.
%
23.76
23.81
23.86
23.91
23.96
24.01
24.06
24.11
24.16
24.21
24.26
24.31
24.36
24.41
24.46
24.50
24.55
24.60
24.65
24.69
24.74
24.78
24.83
24.88
24.92
24.97
25.01
25.05
25.10
25.14
25.18
25.23
25.27
25.31
25.35
25.39
25.43
25.47
25.52
25.55
25.59
25.63
25.67
25.71
25.75
25.79
25.83
25.87
25.90
25.94
25.97
26.01
26.05
26.08
26.12
1 enf.
%
22.24
22.30
22.36
22.41
22.47
22.52
22.58
22.63
22.69
22.74
22.79
22.84
22.90
22.95
23.00
23.05
23.10
23.15
23.20
23.26
23.31
23.36
23.41
23.46
23.51
23.56
23.61
23.66
23.71
23.76
23.80
23.85
23.90
23.95
23.99
24.04
24.09
24.13
24.18
24.22
24.27
24.31
24.35
24.40
24.44
24.48
24.53
24.57
24.61
24.65
24.69
24.74
24.78
24.82
24.86
2 enf.
%
20.72
20.78
20.85
20.91
20.97
21.04
21.10
21.16
21.22
21.28
21.33
21.39
21.45
21.51
21.57
21.62
21.68
21.74
21.79
21.84
21.90
21.95
22.01
22.06
22.11
22.16
22.22
22.27
22.32
22.38
22.43
22.48
22.53
22.58
22.64
22.69
22.74
22.79
22.84
22.89
22.94
22.99
23.04
23.09
23.14
23.18
23.23
23.28
23.32
23.37
23.41
23.46
23.51
23.55
23.60
3 enf.
%
19.20
19.27
19.34
19.41
19.48
19.55
19.62
19.68
19.75
19.81
19.88
19.94
20.01
20.07
20.13
20.19
20.26
20.32
20.38
20.44
20.50
20.56
20.62
20.68
20.73
20.79
20.85
20.90
20.96
21.02
21.07
21.13
21.19
21.24
21.29
21.35
21.40
21.45
21.51
21.56
21.61
21.67
21.72
21.77
21.83
21.88
21.93
21.98
22.03
22.08
22.13
22.18
22.24
22.28
22.33
4 enf.
%
17.68
17.76
17.84
17.91
17.98
18.06
18.13
18.20
18.28
18.35
18.42
18.49
18.56
18.63
18.70
18.77
18.83
18.90
18.97
19.03
19.10
19.16
19.23
19.29
19.36
19.42
19.48
19.54
19.61
19.67
19.73
19.79
19.85
19.91
19.97
20.03
20.08
20.14
20.20
20.25
20.31
20.37
20.42
20.48
20.53
20.58
20.64
20.69
20.74
20.80
20.85
20.91
20.96
21.02
21.07
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
5 enf.
%
16.16
16.25
16.33
16.41
16.49
16.57
16.65
16.73
16.81
16.89
16.96
17.04
17.12
17.19
17.27
17.34
17.41
17.49
17.56
17.63
17.70
17.77
17.84
17.91
17.98
18.05
18.12
18.18
18.25
18.32
18.38
18.45
18.51
18.57
18.64
18.70
18.76
18.83
18.89
18.95
19.01
19.08
19.13
19.19
19.25
19.31
19.37
19.43
19.48
19.54
19.60
19.66
19.71
19.77
19.82
0 enf.
%
25.76
25.80
25.84
25.88
25.92
25.96
25.99
26.03
26.07
26.10
26.14
26.18
26.21
26.25
26.29
26.32
26.35
26.39
26.42
26.46
26.49
26.53
26.56
26.60
26.63
26.66
26.69
26.72
26.76
26.79
26.82
26.85
26.88
26.92
26.95
26.98
27.02
27.05
27.08
27.11
27.15
27.18
27.21
27.24
27.27
27.30
27.34
27.36
27.40
27.43
27.46
27.49
27.52
27.55
27.58
1 enf.
%
24.83
24.87
24.92
24.96
25.00
25.05
25.09
25.13
25.17
25.21
25.25
25.29
25.33
25.37
25.41
25.45
25.49
25.53
25.56
25.60
25.64
25.68
25.71
25.75
25.79
25.82
25.86
25.89
25.93
25.96
26.00
26.04
26.07
26.11
26.14
26.17
26.21
26.24
26.27
26.31
26.34
26.37
26.41
26.44
26.47
26.51
26.54
26.57
26.61
26.64
26.67
26.71
26.74
26.77
26.81
2 enf.
%
23.89
23.94
23.99
24.03
24.08
24.13
24.17
24.22
24.26
24.30
24.35
24.39
24.44
24.48
24.53
24.57
24.61
24.65
24.69
24.74
24.78
24.82
24.86
24.90
24.94
24.98
25.02
25.06
25.10
25.13
25.17
25.21
25.25
25.29
25.33
25.36
25.40
25.44
25.47
25.51
25.55
25.58
25.62
25.65
25.69
25.72
25.76
25.79
25.83
25.86
25.89
25.93
25.96
25.99
26.03
3 enf.
%
22.93
22.99
23.04
23.09
23.14
23.19
23.24
23.29
23.34
23.39
23.44
23.49
23.53
23.58
23.63
23.67
23.72
23.77
23.81
23.86
23.91
23.95
23.99
24.04
24.08
24.13
24.17
24.21
24.25
24.29
24.34
24.38
24.42
24.46
24.50
24.54
24.58
24.62
24.66
24.70
24.74
24.78
24.82
24.86
24.90
24.93
24.97
25.01
25.05
25.09
25.12
25.16
25.20
25.23
25.27
4 enf.
%
21.97
22.03
22.08
22.14
22.19
22.25
22.30
22.36
22.41
22.46
22.51
22.57
22.62
22.67
22.72
22.77
22.82
22.87
22.92
22.97
23.02
23.07
23.12
23.17
23.21
23.26
23.30
23.35
23.40
23.44
23.49
23.54
23.58
23.63
23.67
23.71
23.76
23.80
23.84
23.89
23.93
23.97
24.01
24.06
24.10
24.14
24.18
24.22
24.26
24.30
24.34
24.38
24.42
24.46
24.50
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
21.01
21.07
21.13
21.18
21.24
21.30
21.35
21.41
21.46
21.52
21.58
21.64
21.69
21.75
21.80
21.86
21.91
21.97
22.02
22.07
22.13
22.18
22.23
22.28
22.33
22.38
22.43
22.48
22.54
22.58
22.63
22.68
22.73
22.78
22.83
22.87
22.92
22.97
23.01
23.06
23.11
23.15
23.20
23.24
23.29
23.33
23.38
23.42
23.46
23.51
23.55
23.59
23.64
23.68
23.72
1 enf.
%
22.95
23.01
23.06
23.11
23.16
23.22
23.27
23.32
23.37
23.43
23.47
23.52
23.58
23.62
23.68
23.73
23.78
23.83
23.88
23.93
23.98
24.03
24.08
24.12
24.17
24.22
24.27
24.31
24.36
24.41
24.45
24.50
24.54
24.58
24.63
24.67
24.72
24.76
24.80
24.84
24.89
24.93
24.97
25.01
25.06
25.09
25.14
25.18
25.21
25.26
25.29
25.33
25.37
25.41
25.45
2 enf.
%
21.43
21.49
21.55
21.61
21.67
21.73
21.79
21.85
21.90
21.96
22.02
22.07
22.13
22.18
22.24
22.29
22.34
22.40
22.45
22.50
22.55
22.60
22.66
22.71
22.76
22.81
22.87
22.92
22.97
23.02
23.07
23.12
23.17
23.22
23.27
23.32
23.37
23.42
23.47
23.51
23.56
23.61
23.65
23.70
23.75
23.79
23.84
23.88
23.93
23.97
24.01
24.06
24.10
24.14
24.19
3 enf.
%
19.91
19.98
20.05
20.11
20.18
20.24
20.31
20.37
20.43
20.50
20.56
20.62
20.68
20.74
20.80
20.86
20.92
20.98
21.04
21.10
21.16
21.21
21.27
21.32
21.38
21.43
21.49
21.54
21.60
21.65
21.70
21.76
21.81
21.86
21.92
21.97
22.02
22.08
22.13
22.18
22.23
22.29
22.34
22.39
22.44
22.49
22.54
22.59
22.64
22.69
22.73
22.78
22.83
22.88
22.92
4 enf.
%
18.40
18.47
18.54
18.61
18.68
18.76
18.83
18.89
18.97
19.04
19.10
19.17
19.24
19.30
19.37
19.43
19.50
19.57
19.63
19.69
19.76
19.82
19.88
19.94
20.00
20.06
20.12
20.18
20.24
20.30
20.36
20.42
20.47
20.53
20.59
20.64
20.70
20.75
20.81
20.86
20.92
20.97
21.02
21.08
21.13
21.18
21.24
21.30
21.35
21.40
21.45
21.51
21.56
21.61
21.66
8
5 enf.
%
16.88
16.95
17.03
17.11
17.19
17.27
17.35
17.42
17.50
17.57
17.64
17.72
17.79
17.86
17.94
18.01
18.08
18.15
18.22
18.29
18.36
18.42
18.49
18.56
18.62
18.69
18.76
18.82
18.88
18.95
19.01
19.07
19.14
19.20
19.26
19.32
19.38
19.44
19.50
19.56
19.62
19.68
19.74
19.79
19.85
19.91
19.96
20.02
20.07
20.13
20.18
20.24
20.29
20.35
20.40
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
345'001
346'201
347'401
348'601
349'801
351'001
352'201
353'401
354'601
355'801
357'001
358'201
359'401
360'601
361'801
363'001
364'201
365'401
366'601
367'801
369'001
370'201
371'401
372'601
373'801
375'001
376'201
377'401
378'601
379'801
381'001
382'201
383'401
384'601
385'801
387'001
388'201
389'401
390'601
391'801
393'001
394'201
395'401
396'601
397'801
399'001
400'201
401'401
402'601
403'801
405'001
406'201
407'401
408'601
409'801
-
346'200
347'400
348'600
349'800
351'000
352'200
353'400
354'600
355'800
357'000
358'200
359'400
360'600
361'800
363'000
364'200
365'400
366'600
367'800
369'000
370'200
371'400
372'600
373'800
375'000
376'200
377'400
378'600
379'800
381'000
382'200
383'400
384'600
385'800
387'000
388'200
389'400
390'600
391'800
393'000
394'200
395'400
396'600
397'800
399'000
400'200
401'400
402'600
403'800
405'000
406'200
407'400
408'600
409'800
411'000
28'750.05
28'850.05
28'950.05
29'050.05
29'150.05
29'250.05
29'350.05
29'450.05
29'550.05
29'650.05
29'750.05
29'850.05
29'950.05
30'050.05
30'150.05
30'250.05
30'350.05
30'450.05
30'550.05
30'650.05
30'750.05
30'850.05
30'950.05
31'050.05
31'150.05
31'250.05
31'350.05
31'450.05
31'550.05
31'650.05
31'750.05
31'850.05
31'950.05
32'050.05
32'150.05
32'250.05
32'350.05
32'450.05
32'550.05
32'650.05
32'750.05
32'850.05
32'950.05
33'050.05
33'150.05
33'250.05
33'350.05
33'450.05
33'550.05
33'650.05
33'750.05
33'850.05
33'950.05
34'050.05
34'150.05
-
28'850
28'950
29'050
29'150
29'250
29'350
29'450
29'550
29'650
29'750
29'850
29'950
30'050
30'150
30'250
30'350
30'450
30'550
30'650
30'750
30'850
30'950
31'050
31'150
31'250
31'350
31'450
31'550
31'650
31'750
31'850
31'950
32'050
32'150
32'250
32'350
32'450
32'550
32'650
32'750
32'850
32'950
33'050
33'150
33'250
33'350
33'450
33'550
33'650
33'750
33'850
33'950
34'050
34'150
34'250
159.73
160.29
160.84
161.40
161.95
162.51
163.07
163.62
164.18
164.73
165.29
165.84
166.40
166.95
167.51
168.07
168.62
169.18
169.73
170.29
170.84
171.40
171.95
172.51
173.07
173.62
174.18
174.73
175.29
175.84
176.40
176.95
177.51
178.07
178.62
179.18
179.73
180.29
180.84
181.40
181.95
182.51
183.07
183.62
184.18
184.73
185.29
185.84
186.40
186.95
187.51
188.07
188.62
189.18
189.73
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
160.28
160.83
161.39
161.94
162.50
163.06
163.61
164.17
164.72
165.28
165.83
166.39
166.94
167.50
168.06
168.61
169.17
169.72
170.28
170.83
171.39
171.94
172.50
173.06
173.61
174.17
174.72
175.28
175.83
176.39
176.94
177.50
178.06
178.61
179.17
179.72
180.28
180.83
181.39
181.94
182.50
183.06
183.61
184.17
184.72
185.28
185.83
186.39
186.94
187.50
188.06
188.61
189.17
189.72
190.28
A1 *
30.14
30.17
30.20
30.24
30.27
30.30
30.33
30.36
30.39
30.43
30.45
30.49
30.52
30.55
30.58
30.61
30.64
30.67
30.70
30.73
30.76
30.79
30.81
30.84
30.87
30.90
30.93
30.96
30.98
31.01
31.03
31.06
31.09
31.11
31.14
31.17
31.19
31.22
31.25
31.27
31.30
31.33
31.35
31.37
31.40
31.42
31.45
31.48
31.50
31.52
31.55
31.57
31.59
31.62
31.64
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
28.83
28.87
28.91
28.95
28.98
29.02
29.05
29.09
29.13
29.16
29.19
29.23
29.27
29.30
29.33
29.37
29.40
29.44
29.47
29.50
29.54
29.57
29.60
29.63
29.67
29.70
29.73
29.76
29.79
29.82
29.85
29.89
29.92
29.95
29.98
30.01
30.04
30.07
30.10
30.12
30.15
30.18
30.21
30.24
30.27
30.30
30.33
30.35
30.38
30.41
30.44
30.46
30.49
30.52
30.54
27.54
27.58
27.62
27.66
27.69
27.74
27.78
27.82
27.86
27.90
27.93
27.98
28.02
28.05
28.09
28.13
28.17
28.21
28.24
28.28
28.32
28.36
28.39
28.43
28.46
28.50
28.53
28.57
28.60
28.64
28.67
28.71
28.74
28.78
28.81
28.85
28.88
28.91
28.94
28.98
29.01
29.04
29.07
29.11
29.14
29.17
29.20
29.23
29.26
29.29
29.33
29.35
29.39
29.42
29.45
26.26
26.30
26.35
26.39
26.43
26.48
26.52
26.56
26.60
26.65
26.68
26.73
26.77
26.81
26.85
26.89
26.93
26.97
27.02
27.06
27.10
27.14
27.18
27.22
27.26
27.30
27.34
27.38
27.42
27.46
27.49
27.53
27.57
27.61
27.64
27.68
27.72
27.76
27.79
27.83
27.86
27.90
27.94
27.97
28.01
28.04
28.08
28.11
28.14
28.18
28.22
28.25
28.28
28.32
28.35
25.01
25.05
25.10
25.15
25.19
25.23
25.28
25.32
25.36
25.41
25.45
25.50
25.54
25.59
25.63
25.68
25.72
25.76
25.81
25.85
25.89
25.93
25.97
26.02
26.06
26.10
26.14
26.19
26.23
26.27
26.31
26.35
26.40
26.44
26.48
26.52
26.56
26.60
26.64
26.68
26.72
26.76
26.80
26.84
26.88
26.91
26.95
26.99
27.03
27.07
27.10
27.14
27.18
27.22
27.25
23.76
23.81
23.86
23.91
23.96
24.01
24.06
24.10
24.15
24.20
24.24
24.29
24.34
24.38
24.43
24.48
24.52
24.56
24.61
24.65
24.70
24.75
24.79
24.84
24.88
24.92
24.97
25.02
25.06
25.10
25.14
25.19
25.23
25.27
25.31
25.36
25.40
25.44
25.49
25.53
25.58
25.62
25.66
25.70
25.75
25.79
25.83
25.87
25.91
25.95
25.99
26.03
26.07
26.11
26.15
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
0 enf.
%
26.16
26.19
26.23
26.26
26.29
26.33
26.37
26.40
26.43
26.47
26.50
26.53
26.57
26.60
26.63
26.66
26.69
26.73
26.76
26.79
26.82
26.85
26.88
26.91
26.94
26.97
27.00
27.03
27.06
27.09
27.12
27.15
27.19
27.22
27.25
27.28
27.31
27.34
27.37
27.40
27.43
27.46
27.49
27.52
27.55
27.58
27.60
27.63
27.66
27.69
27.72
27.75
27.77
27.80
27.83
1 enf.
%
24.90
24.94
24.98
25.02
25.05
25.09
25.13
25.17
25.21
25.25
25.28
25.32
25.36
25.39
25.43
25.47
25.50
25.54
25.58
25.61
25.64
25.68
25.71
25.75
25.78
25.82
25.85
25.88
25.92
25.95
25.98
26.01
26.05
26.08
26.11
26.14
26.17
26.21
26.24
26.27
26.30
26.33
26.37
26.40
26.43
26.46
26.50
26.53
26.56
26.59
26.62
26.65
26.68
26.72
26.74
2 enf.
%
23.64
23.68
23.73
23.77
23.81
23.86
23.90
23.94
23.98
24.03
24.07
24.11
24.15
24.19
24.23
24.27
24.31
24.35
24.39
24.43
24.47
24.51
24.54
24.58
24.62
24.66
24.70
24.73
24.77
24.81
24.84
24.88
24.92
24.95
24.99
25.02
25.06
25.09
25.13
25.16
25.19
25.23
25.26
25.30
25.33
25.36
25.40
25.43
25.46
25.49
25.53
25.56
25.59
25.63
25.66
3 enf.
%
22.38
22.43
22.48
22.53
22.57
22.62
22.67
22.71
22.76
22.81
22.85
22.90
22.94
22.99
23.03
23.08
23.12
23.16
23.21
23.25
23.29
23.34
23.38
23.42
23.46
23.50
23.54
23.58
23.62
23.66
23.70
23.74
23.78
23.82
23.86
23.90
23.94
23.98
24.02
24.05
24.09
24.13
24.16
24.20
24.24
24.27
24.31
24.35
24.38
24.42
24.46
24.49
24.52
24.56
24.59
4 enf.
%
21.13
21.18
21.23
21.28
21.33
21.38
21.44
21.49
21.54
21.59
21.64
21.69
21.74
21.78
21.83
21.88
21.93
21.98
22.02
22.07
22.12
22.16
22.21
22.25
22.30
22.34
22.39
22.43
22.48
22.52
22.56
22.61
22.65
22.69
22.74
22.78
22.82
22.86
22.90
22.94
22.99
23.03
23.07
23.11
23.15
23.19
23.23
23.27
23.30
23.34
23.38
23.42
23.46
23.50
23.53
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
5 enf.
%
19.88
19.93
19.99
20.04
20.09
20.15
20.20
20.26
20.31
20.37
20.42
20.47
20.53
20.58
20.63
20.69
20.74
20.79
20.84
20.89
20.94
20.99
21.04
21.09
21.14
21.19
21.24
21.28
21.33
21.38
21.42
21.47
21.52
21.56
21.61
21.66
21.70
21.75
21.79
21.84
21.88
21.93
21.97
22.01
22.06
22.10
22.14
22.19
22.23
22.27
22.31
22.35
22.39
22.44
22.47
0 enf.
%
27.61
27.63
27.66
27.69
27.72
27.75
27.78
27.81
27.83
27.86
27.89
27.92
27.94
27.97
28.00
28.02
28.05
28.08
28.10
28.13
28.16
28.19
28.22
28.25
28.27
28.30
28.33
28.35
28.38
28.41
28.44
28.46
28.49
28.51
28.54
28.57
28.59
28.62
28.65
28.67
28.70
28.72
28.74
28.77
28.79
28.82
28.84
28.87
28.89
28.92
28.94
28.96
28.99
29.01
29.03
1 enf.
%
26.84
26.87
26.90
26.93
26.96
27.00
27.02
27.06
27.09
27.12
27.15
27.18
27.21
27.24
27.27
27.30
27.33
27.36
27.38
27.41
27.44
27.47
27.50
27.53
27.55
27.58
27.61
27.64
27.66
27.69
27.72
27.75
27.78
27.81
27.84
27.87
27.89
27.92
27.95
27.98
28.00
28.03
28.06
28.09
28.11
28.14
28.17
28.19
28.22
28.25
28.27
28.30
28.32
28.35
28.37
2 enf.
%
26.06
26.10
26.13
26.17
26.20
26.23
26.27
26.30
26.34
26.37
26.40
26.43
26.46
26.50
26.53
26.56
26.59
26.63
26.66
26.69
26.72
26.75
26.78
26.81
26.84
26.87
26.90
26.93
26.96
26.99
27.02
27.05
27.08
27.11
27.14
27.17
27.19
27.22
27.25
27.28
27.31
27.34
27.37
27.40
27.42
27.45
27.48
27.51
27.54
27.57
27.60
27.63
27.65
27.68
27.71
3 enf.
%
25.30
25.34
25.37
25.41
25.44
25.48
25.51
25.54
25.58
25.61
25.65
25.68
25.72
25.75
25.79
25.82
25.86
25.89
25.92
25.96
25.99
26.02
26.06
26.09
26.12
26.16
26.19
26.22
26.25
26.29
26.32
26.35
26.38
26.41
26.44
26.48
26.50
26.54
26.57
26.59
26.63
26.65
26.68
26.71
26.74
26.77
26.80
26.83
26.86
26.89
26.92
26.95
26.98
27.01
27.04
4 enf.
%
24.54
24.57
24.61
24.65
24.69
24.72
24.76
24.80
24.84
24.87
24.91
24.94
24.98
25.01
25.05
25.08
25.12
25.16
25.19
25.22
25.26
25.29
25.33
25.36
25.40
25.43
25.47
25.50
25.54
25.57
25.61
25.64
25.68
25.71
25.74
25.78
25.81
25.84
25.88
25.91
25.94
25.97
26.00
26.04
26.07
26.10
26.13
26.16
26.19
26.22
26.25
26.28
26.31
26.34
26.37
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
23.76
23.80
23.84
23.89
23.92
23.96
24.00
24.04
24.08
24.12
24.16
24.20
24.24
24.28
24.32
24.35
24.39
24.43
24.46
24.50
24.54
24.57
24.61
24.65
24.68
24.72
24.75
24.79
24.82
24.86
24.89
24.93
24.96
25.00
25.04
25.07
25.11
25.14
25.18
25.21
25.25
25.28
25.31
25.35
25.38
25.42
25.45
25.48
25.52
25.55
25.58
25.61
25.65
25.68
25.71
1 enf.
%
25.49
25.52
25.56
25.60
25.63
25.67
25.71
25.74
25.78
25.82
25.85
25.89
25.92
25.96
25.99
26.03
26.06
26.09
26.13
26.16
26.19
26.23
26.26
26.29
26.33
26.36
26.39
26.42
26.45
26.48
26.51
26.55
26.58
26.61
26.64
26.67
26.70
26.73
26.77
26.80
26.83
26.86
26.89
26.92
26.95
26.98
27.01
27.05
27.07
27.10
27.14
27.16
27.19
27.22
27.25
2 enf.
%
24.23
24.27
24.31
24.35
24.39
24.44
24.48
24.52
24.56
24.60
24.64
24.68
24.72
24.75
24.79
24.83
24.87
24.91
24.95
24.98
25.02
25.06
25.09
25.13
25.17
25.20
25.24
25.27
25.31
25.34
25.37
25.41
25.45
25.48
25.51
25.55
25.58
25.61
25.65
25.68
25.71
25.74
25.78
25.81
25.84
25.87
25.91
25.94
25.97
26.01
26.04
26.07
26.10
26.14
26.17
3 enf.
%
22.97
23.02
23.06
23.11
23.15
23.20
23.25
23.29
23.33
23.38
23.42
23.46
23.51
23.55
23.59
23.64
23.68
23.72
23.76
23.80
23.84
23.88
23.92
23.96
24.00
24.04
24.08
24.12
24.16
24.20
24.23
24.27
24.31
24.35
24.39
24.43
24.46
24.50
24.54
24.57
24.61
24.64
24.68
24.71
24.75
24.78
24.82
24.85
24.89
24.92
24.96
24.99
25.02
25.06
25.09
4 enf.
%
21.71
21.76
21.81
21.87
21.91
21.96
22.01
22.06
22.11
22.16
22.20
22.25
22.30
22.35
22.39
22.44
22.48
22.53
22.58
22.62
22.67
22.71
22.75
22.80
22.84
22.88
22.93
22.97
23.01
23.06
23.10
23.14
23.18
23.22
23.26
23.30
23.34
23.38
23.42
23.46
23.50
23.54
23.58
23.62
23.66
23.69
23.73
23.77
23.81
23.85
23.88
23.92
23.96
24.00
24.03
9
5 enf.
%
20.46
20.51
20.56
20.62
20.67
20.73
20.78
20.83
20.89
20.94
20.99
21.04
21.09
21.14
21.19
21.25
21.29
21.34
21.39
21.44
21.49
21.54
21.58
21.63
21.68
21.73
21.77
21.82
21.87
21.91
21.96
22.00
22.05
22.09
22.14
22.18
22.22
22.27
22.31
22.35
22.40
22.44
22.48
22.52
22.57
22.61
22.65
22.69
22.73
22.77
22.81
22.85
22.89
22.93
22.97
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
411'001
412'201
413'401
414'601
415'801
417'001
418'201
419'401
420'601
421'801
423'001
424'201
425'401
426'601
427'801
429'001
430'201
431'401
432'601
433'801
435'001
436'201
437'401
438'601
439'801
441'001
442'201
443'401
444'601
445'801
447'001
448'201
449'401
450'601
451'801
453'001
454'201
455'401
456'601
457'801
459'001
460'201
461'401
462'601
463'801
465'001
466'201
467'401
468'601
469'801
471'001
472'201
473'401
474'601
475'801
-
412'200
413'400
414'600
415'800
417'000
418'200
419'400
420'600
421'800
423'000
424'200
425'400
426'600
427'800
429'000
430'200
431'400
432'600
433'800
435'000
436'200
437'400
438'600
439'800
441'000
442'200
443'400
444'600
445'800
447'000
448'200
449'400
450'600
451'800
453'000
454'200
455'400
456'600
457'800
459'000
460'200
461'400
462'600
463'800
465'000
466'200
467'400
468'600
469'800
471'000
472'200
473'400
474'600
475'800
477'000
34'250.05
34'350.05
34'450.05
34'550.05
34'650.05
34'750.05
34'850.05
34'950.05
35'050.05
35'150.05
35'250.05
35'350.05
35'450.05
35'550.05
35'650.05
35'750.05
35'850.05
35'950.05
36'050.05
36'150.05
36'250.05
36'350.05
36'450.05
36'550.05
36'650.05
36'750.05
36'850.05
36'950.05
37'050.05
37'150.05
37'250.05
37'350.05
37'450.05
37'550.05
37'650.05
37'750.05
37'850.05
37'950.05
38'050.05
38'150.05
38'250.05
38'350.05
38'450.05
38'550.05
38'650.05
38'750.05
38'850.05
38'950.05
39'050.05
39'150.05
39'250.05
39'350.05
39'450.05
39'550.05
39'650.05
-
34'350
34'450
34'550
34'650
34'750
34'850
34'950
35'050
35'150
35'250
35'350
35'450
35'550
35'650
35'750
35'850
35'950
36'050
36'150
36'250
36'350
36'450
36'550
36'650
36'750
36'850
36'950
37'050
37'150
37'250
37'350
37'450
37'550
37'650
37'750
37'850
37'950
38'050
38'150
38'250
38'350
38'450
38'550
38'650
38'750
38'850
38'950
39'050
39'150
39'250
39'350
39'450
39'550
39'650
39'750
190.29
190.84
191.40
191.95
192.51
193.07
193.62
194.18
194.73
195.29
195.84
196.40
196.95
197.51
198.07
198.62
199.18
199.73
200.29
200.84
201.40
201.95
202.51
203.07
203.62
204.18
204.73
205.29
205.84
206.40
206.95
207.51
208.07
208.62
209.18
209.73
210.29
210.84
211.40
211.95
212.51
213.07
213.62
214.18
214.73
215.29
215.84
216.40
216.95
217.51
218.07
218.62
219.18
219.73
220.29
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
190.83
191.39
191.94
192.50
193.06
193.61
194.17
194.72
195.28
195.83
196.39
196.94
197.50
198.06
198.61
199.17
199.72
200.28
200.83
201.39
201.94
202.50
203.06
203.61
204.17
204.72
205.28
205.83
206.39
206.94
207.50
208.06
208.61
209.17
209.72
210.28
210.83
211.39
211.94
212.50
213.06
213.61
214.17
214.72
215.28
215.83
216.39
216.94
217.50
218.06
218.61
219.17
219.72
220.28
220.83
A1 *
31.67
31.69
31.71
31.73
31.76
31.78
31.80
31.83
31.85
31.87
31.89
31.91
31.94
31.96
31.98
32.00
32.02
32.04
32.07
32.08
32.11
32.13
32.15
32.17
32.19
32.21
32.23
32.25
32.27
32.29
32.31
32.33
32.35
32.37
32.39
32.41
32.43
32.45
32.47
32.49
32.51
32.53
32.55
32.58
32.60
32.61
32.64
32.66
32.67
32.70
32.72
32.73
32.75
32.78
32.79
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
30.57
30.60
30.62
30.65
30.68
30.70
30.73
30.75
30.78
30.80
30.83
30.85
30.88
30.90
30.93
30.95
30.97
31.00
31.03
31.05
31.07
31.10
31.12
31.14
31.17
31.19
31.21
31.24
31.26
31.28
31.30
31.32
31.35
31.37
31.39
31.41
31.44
31.46
31.48
31.50
31.52
31.54
31.56
31.58
31.61
31.63
31.65
31.67
31.69
31.72
31.74
31.76
31.78
31.81
31.83
29.48
29.51
29.53
29.56
29.59
29.62
29.65
29.68
29.71
29.74
29.76
29.79
29.82
29.85
29.88
29.90
29.93
29.96
29.98
30.01
30.04
30.06
30.09
30.12
30.14
30.17
30.19
30.22
30.24
30.27
30.30
30.32
30.35
30.37
30.39
30.42
30.45
30.47
30.49
30.52
30.54
30.56
30.59
30.61
30.64
30.66
30.68
30.71
30.73
30.75
30.77
30.79
30.82
30.84
30.86
28.38
28.42
28.45
28.48
28.51
28.54
28.58
28.61
28.64
28.67
28.70
28.73
28.76
28.79
28.82
28.85
28.88
28.91
28.94
28.97
29.00
29.03
29.06
29.09
29.12
29.15
29.18
29.21
29.23
29.26
29.29
29.32
29.34
29.37
29.40
29.43
29.45
29.48
29.51
29.54
29.56
29.59
29.61
29.64
29.67
29.69
29.72
29.74
29.77
29.79
29.82
29.84
29.87
29.89
29.92
27.29
27.32
27.36
27.39
27.43
27.46
27.50
27.54
27.57
27.60
27.64
27.67
27.71
27.74
27.77
27.81
27.84
27.87
27.90
27.94
27.97
28.00
28.03
28.06
28.10
28.13
28.16
28.19
28.22
28.25
28.28
28.31
28.34
28.37
28.40
28.43
28.46
28.49
28.52
28.55
28.58
28.61
28.64
28.67
28.70
28.72
28.75
28.78
28.81
28.83
28.86
28.89
28.92
28.94
28.97
26.19
26.23
26.27
26.31
26.35
26.38
26.42
26.46
26.50
26.54
26.57
26.61
26.65
26.68
26.72
26.76
26.79
26.83
26.86
26.90
26.93
26.97
27.00
27.04
27.07
27.11
27.14
27.18
27.21
27.24
27.28
27.31
27.34
27.38
27.41
27.44
27.47
27.50
27.54
27.57
27.60
27.63
27.66
27.69
27.72
27.75
27.79
27.82
27.85
27.88
27.91
27.94
27.97
28.00
28.02
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
0 enf.
%
27.86
27.88
27.91
27.94
27.96
27.99
28.02
28.04
28.07
28.09
28.12
28.14
28.17
28.19
28.22
28.25
28.27
28.30
28.33
28.35
28.38
28.41
28.43
28.46
28.49
28.51
28.54
28.56
28.59
28.61
28.64
28.66
28.69
28.71
28.74
28.76
28.79
28.81
28.83
28.86
28.88
28.91
28.93
28.95
28.98
29.00
29.02
29.04
29.07
29.09
29.11
29.13
29.16
29.18
29.20
1 enf.
%
26.78
26.81
26.84
26.87
26.90
26.92
26.95
26.98
27.01
27.04
27.07
27.10
27.13
27.15
27.18
27.21
27.24
27.27
27.29
27.32
27.35
27.38
27.40
27.43
27.46
27.48
27.51
27.54
27.57
27.60
27.62
27.65
27.68
27.71
27.73
27.76
27.79
27.81
27.84
27.87
27.89
27.92
27.94
27.97
28.00
28.02
28.05
28.07
28.10
28.12
28.15
28.17
28.20
28.22
28.25
2 enf.
%
25.70
25.73
25.76
25.80
25.83
25.86
25.89
25.93
25.96
25.99
26.02
26.05
26.08
26.11
26.14
26.18
26.21
26.24
26.27
26.30
26.33
26.36
26.39
26.42
26.45
26.47
26.50
26.53
26.56
26.59
26.62
26.65
26.67
26.70
26.73
26.76
26.79
26.82
26.85
26.88
26.90
26.93
26.96
26.99
27.02
27.04
27.07
27.10
27.13
27.16
27.18
27.21
27.24
27.27
27.29
3 enf.
%
24.63
24.66
24.70
24.73
24.77
24.80
24.83
24.87
24.90
24.94
24.97
25.00
25.04
25.07
25.11
25.14
25.17
25.21
25.24
25.27
25.31
25.34
25.37
25.40
25.44
25.47
25.50
25.53
25.56
25.59
25.63
25.65
25.69
25.72
25.75
25.78
25.81
25.84
25.87
25.90
25.93
25.96
25.98
26.01
26.04
26.07
26.10
26.13
26.16
26.19
26.22
26.25
26.28
26.31
26.34
4 enf.
%
23.57
23.61
23.65
23.68
23.72
23.76
23.79
23.83
23.86
23.90
23.93
23.97
24.01
24.04
24.07
24.11
24.14
24.18
24.22
24.25
24.29
24.32
24.36
24.39
24.43
24.46
24.50
24.53
24.56
24.60
24.63
24.66
24.70
24.73
24.76
24.80
24.83
24.86
24.89
24.93
24.96
24.99
25.02
25.05
25.09
25.11
25.15
25.18
25.21
25.24
25.27
25.30
25.33
25.36
25.39
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
5 enf.
%
22.52
22.56
22.60
22.64
22.68
22.71
22.75
22.79
22.83
22.87
22.91
22.95
22.99
23.02
23.06
23.10
23.13
23.17
23.21
23.24
23.28
23.32
23.35
23.39
23.42
23.46
23.49
23.53
23.56
23.60
23.64
23.67
23.71
23.75
23.78
23.82
23.85
23.89
23.92
23.96
23.99
24.03
24.06
24.09
24.13
24.16
24.19
24.23
24.26
24.29
24.33
24.36
24.39
24.42
24.45
0 enf.
%
29.06
29.08
29.10
29.13
29.15
29.17
29.20
29.22
29.24
29.26
29.28
29.31
29.33
29.35
29.37
29.39
29.41
29.44
29.46
29.48
29.50
29.52
29.54
29.56
29.58
29.60
29.62
29.64
29.66
29.69
29.70
29.72
29.75
29.76
29.78
29.80
29.82
29.84
29.86
29.88
29.90
29.92
29.94
29.96
29.98
29.99
30.01
30.03
30.05
30.07
30.09
30.10
30.12
30.14
30.16
1 enf.
%
28.40
28.42
28.45
28.48
28.50
28.52
28.55
28.57
28.60
28.62
28.65
28.67
28.70
28.72
28.74
28.77
28.79
28.81
28.83
28.86
28.88
28.90
28.93
28.95
28.97
28.99
29.02
29.04
29.06
29.08
29.10
29.12
29.15
29.17
29.19
29.21
29.23
29.25
29.27
29.29
29.32
29.34
29.36
29.38
29.40
29.42
29.44
29.46
29.48
29.50
29.52
29.54
29.56
29.57
29.60
2 enf.
%
27.74
27.76
27.79
27.82
27.84
27.87
27.90
27.92
27.95
27.98
28.00
28.03
28.06
28.08
28.11
28.13
28.16
28.18
28.21
28.23
28.26
28.28
28.31
28.33
28.35
28.38
28.40
28.43
28.45
28.47
28.50
28.52
28.54
28.57
28.59
28.61
28.64
28.66
28.68
28.70
28.73
28.75
28.77
28.79
28.82
28.84
28.86
28.88
28.90
28.92
28.95
28.97
28.99
29.01
29.03
3 enf.
%
27.07
27.10
27.13
27.16
27.18
27.21
27.24
27.27
27.30
27.33
27.35
27.38
27.41
27.44
27.47
27.49
27.52
27.55
27.57
27.60
27.63
27.65
27.68
27.71
27.73
27.76
27.79
27.81
27.84
27.86
27.89
27.91
27.94
27.96
27.99
28.01
28.04
28.06
28.09
28.11
28.13
28.16
28.18
28.21
28.23
28.25
28.28
28.30
28.32
28.35
28.37
28.39
28.41
28.44
28.46
4 enf.
%
26.40
26.43
26.46
26.49
26.52
26.55
26.58
26.61
26.64
26.67
26.70
26.73
26.76
26.79
26.82
26.85
26.88
26.91
26.93
26.96
26.99
27.02
27.05
27.08
27.10
27.13
27.16
27.19
27.22
27.24
27.27
27.30
27.33
27.35
27.38
27.41
27.43
27.46
27.48
27.51
27.54
27.56
27.59
27.61
27.64
27.66
27.69
27.71
27.74
27.76
27.79
27.81
27.84
27.86
27.88
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
25.74
25.77
25.81
25.84
25.87
25.90
25.93
25.96
25.99
26.02
26.05
26.08
26.11
26.14
26.17
26.20
26.23
26.26
26.29
26.32
26.35
26.38
26.41
26.44
26.47
26.50
26.53
26.56
26.59
26.62
26.65
26.68
26.71
26.74
26.77
26.79
26.82
26.85
26.88
26.90
26.93
26.96
26.99
27.02
27.04
27.07
27.10
27.12
27.15
27.18
27.20
27.23
27.25
27.28
27.31
1 enf.
%
27.28
27.31
27.34
27.37
27.40
27.42
27.45
27.48
27.51
27.53
27.56
27.59
27.62
27.64
27.67
27.70
27.72
27.75
27.77
27.80
27.83
27.86
27.88
27.91
27.94
27.96
27.99
28.02
28.04
28.07
28.10
28.12
28.15
28.18
28.20
28.23
28.25
28.28
28.30
28.33
28.35
28.38
28.40
28.43
28.45
28.48
28.50
28.53
28.55
28.57
28.60
28.62
28.65
28.67
28.69
2 enf.
%
26.20
26.23
26.26
26.30
26.33
26.36
26.39
26.42
26.45
26.48
26.51
26.54
26.57
26.60
26.63
26.66
26.69
26.72
26.75
26.77
26.80
26.83
26.86
26.89
26.92
26.94
26.97
27.00
27.03
27.06
27.08
27.11
27.14
27.17
27.20
27.23
27.26
27.28
27.31
27.34
27.37
27.39
27.42
27.45
27.48
27.50
27.53
27.56
27.58
27.61
27.64
27.66
27.69
27.71
27.74
3 enf.
%
25.12
25.16
25.19
25.23
25.26
25.29
25.33
25.36
25.39
25.43
25.46
25.49
25.53
25.56
25.59
25.63
25.66
25.69
25.72
25.75
25.78
25.82
25.85
25.88
25.91
25.94
25.97
26.00
26.03
26.06
26.09
26.12
26.15
26.18
26.21
26.24
26.27
26.29
26.32
26.35
26.38
26.41
26.44
26.47
26.50
26.52
26.55
26.59
26.61
26.64
26.67
26.70
26.73
26.76
26.78
4 enf.
%
24.07
24.10
24.14
24.17
24.21
24.24
24.28
24.31
24.35
24.38
24.41
24.45
24.48
24.52
24.55
24.59
24.62
24.66
24.70
24.73
24.76
24.80
24.83
24.86
24.90
24.93
24.97
25.00
25.03
25.06
25.10
25.13
25.16
25.19
25.22
25.26
25.29
25.32
25.35
25.38
25.41
25.44
25.47
25.50
25.53
25.56
25.59
25.62
25.65
25.68
25.71
25.74
25.77
25.80
25.83
10
5 enf.
%
23.01
23.05
23.09
23.13
23.17
23.20
23.24
23.28
23.31
23.35
23.39
23.43
23.46
23.50
23.53
23.57
23.60
23.64
23.68
23.71
23.75
23.78
23.82
23.85
23.89
23.92
23.96
24.00
24.03
24.07
24.10
24.14
24.17
24.21
24.24
24.28
24.31
24.34
24.38
24.41
24.44
24.48
24.51
24.54
24.58
24.61
24.64
24.67
24.70
24.74
24.77
24.80
24.83
24.86
24.89
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
477'001
478'201
479'401
480'601
481'801
483'001
484'201
485'401
486'601
487'801
489'001
490'201
491'401
492'601
493'801
495'001
496'201
497'401
498'601
499'801
501'001
502'201
503'401
504'601
505'801
507'001
508'201
509'401
510'601
511'801
513'001
514'201
515'401
516'601
517'801
519'001
520'201
521'401
522'601
523'801
525'001
526'201
527'401
528'601
529'801
531'001
532'201
533'401
534'601
535'801
537'001
538'201
539'401
540'601
541'801
-
478'200
479'400
480'600
481'800
483'000
484'200
485'400
486'600
487'800
489'000
490'200
491'400
492'600
493'800
495'000
496'200
497'400
498'600
499'800
501'000
502'200
503'400
504'600
505'800
507'000
508'200
509'400
510'600
511'800
513'000
514'200
515'400
516'600
517'800
519'000
520'200
521'400
522'600
523'800
525'000
526'200
527'400
528'600
529'800
531'000
532'200
533'400
534'600
535'800
537'000
538'200
539'400
540'600
541'800
543'000
39'750.05
39'850.05
39'950.05
40'050.05
40'150.05
40'250.05
40'350.05
40'450.05
40'550.05
40'650.05
40'750.05
40'850.05
40'950.05
41'050.05
41'150.05
41'250.05
41'350.05
41'450.05
41'550.05
41'650.05
41'750.05
41'850.05
41'950.05
42'050.05
42'150.05
42'250.05
42'350.05
42'450.05
42'550.05
42'650.05
42'750.05
42'850.05
42'950.05
43'050.05
43'150.05
43'250.05
43'350.05
43'450.05
43'550.05
43'650.05
43'750.05
43'850.05
43'950.05
44'050.05
44'150.05
44'250.05
44'350.05
44'450.05
44'550.05
44'650.05
44'750.05
44'850.05
44'950.05
45'050.05
45'150.05
-
39'850
39'950
40'050
40'150
40'250
40'350
40'450
40'550
40'650
40'750
40'850
40'950
41'050
41'150
41'250
41'350
41'450
41'550
41'650
41'750
41'850
41'950
42'050
42'150
42'250
42'350
42'450
42'550
42'650
42'750
42'850
42'950
43'050
43'150
43'250
43'350
43'450
43'550
43'650
43'750
43'850
43'950
44'050
44'150
44'250
44'350
44'450
44'550
44'650
44'750
44'850
44'950
45'050
45'150
45'250
220.84
221.40
221.95
222.51
223.07
223.62
224.18
224.73
225.29
225.84
226.40
226.95
227.51
228.07
228.62
229.18
229.73
230.29
230.84
231.40
231.95
232.51
233.07
233.62
234.18
234.73
235.29
235.84
236.40
236.95
237.51
238.07
238.62
239.18
239.73
240.29
240.84
241.40
241.95
242.51
243.07
243.62
244.18
244.73
245.29
245.84
246.40
246.95
247.51
248.07
248.62
249.18
249.73
250.29
250.84
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
221.39
221.94
222.50
223.06
223.61
224.17
224.72
225.28
225.83
226.39
226.94
227.50
228.06
228.61
229.17
229.72
230.28
230.83
231.39
231.94
232.50
233.06
233.61
234.17
234.72
235.28
235.83
236.39
236.94
237.50
238.06
238.61
239.17
239.72
240.28
240.83
241.39
241.94
242.50
243.06
243.61
244.17
244.72
245.28
245.83
246.39
246.94
247.50
248.06
248.61
249.17
249.72
250.28
250.83
251.39
A1 *
32.81
32.83
32.85
32.87
32.89
32.91
32.93
32.95
32.96
32.98
33.00
33.02
33.04
33.06
33.07
33.09
33.11
33.13
33.14
33.16
33.18
33.20
33.21
33.23
33.25
33.26
33.28
33.30
33.31
33.33
33.35
33.36
33.38
33.40
33.41
33.43
33.45
33.46
33.48
33.50
33.51
33.53
33.54
33.56
33.57
33.59
33.60
33.62
33.64
33.65
33.67
33.68
33.69
33.71
33.73
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
31.85
31.87
31.89
31.91
31.94
31.95
31.98
32.00
32.02
32.04
32.06
32.08
32.10
32.12
32.14
32.16
32.18
32.20
32.22
32.24
32.26
32.28
32.30
32.32
32.34
32.36
32.38
32.40
32.41
32.43
32.45
32.47
32.49
32.51
32.52
32.54
32.56
32.58
32.60
32.62
32.63
32.65
32.67
32.69
32.70
32.72
32.74
32.76
32.78
32.79
32.81
32.83
32.84
32.86
32.88
30.88
30.91
30.93
30.96
30.98
31.00
31.03
31.05
31.07
31.10
31.12
31.14
31.16
31.19
31.21
31.23
31.26
31.28
31.30
31.32
31.34
31.36
31.38
31.41
31.43
31.45
31.47
31.49
31.51
31.53
31.56
31.57
31.60
31.62
31.64
31.66
31.68
31.70
31.72
31.74
31.76
31.78
31.80
31.82
31.84
31.86
31.87
31.89
31.91
31.93
31.95
31.97
31.99
32.01
32.03
29.94
29.97
29.99
30.01
30.04
30.06
30.09
30.11
30.13
30.16
30.18
30.20
30.23
30.25
30.28
30.30
30.33
30.35
30.38
30.40
30.42
30.45
30.47
30.50
30.52
30.54
30.57
30.59
30.61
30.64
30.66
30.68
30.70
30.73
30.75
30.77
30.79
30.82
30.84
30.86
30.88
30.90
30.93
30.95
30.97
30.99
31.01
31.03
31.05
31.07
31.10
31.12
31.14
31.16
31.18
29.00
29.03
29.05
29.08
29.11
29.13
29.16
29.18
29.21
29.23
29.26
29.28
29.31
29.34
29.36
29.39
29.41
29.43
29.46
29.49
29.51
29.53
29.56
29.58
29.61
29.63
29.66
29.69
29.71
29.74
29.76
29.79
29.81
29.84
29.86
29.89
29.91
29.93
29.96
29.98
30.01
30.03
30.05
30.08
30.10
30.12
30.15
30.17
30.19
30.22
30.24
30.26
30.28
30.31
30.33
28.05
28.08
28.11
28.14
28.17
28.20
28.23
28.26
28.28
28.31
28.34
28.37
28.39
28.42
28.45
28.48
28.50
28.53
28.56
28.59
28.61
28.64
28.66
28.69
28.72
28.74
28.77
28.79
28.82
28.84
28.87
28.89
28.92
28.95
28.97
29.00
29.03
29.05
29.08
29.10
29.13
29.16
29.18
29.21
29.23
29.26
29.28
29.31
29.33
29.36
29.38
29.41
29.43
29.46
29.48
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
0 enf.
%
29.22
29.25
29.27
29.29
29.31
29.33
29.35
29.37
29.39
29.42
29.44
29.46
29.48
29.50
29.52
29.54
29.56
29.58
29.60
29.62
29.64
29.66
29.68
29.70
29.72
29.74
29.76
29.78
29.79
29.81
29.83
29.85
29.87
29.89
29.91
29.93
29.95
29.96
29.98
30.00
30.02
30.04
30.06
30.07
30.09
30.11
30.13
30.14
30.16
30.18
30.20
30.21
30.23
30.25
30.27
1 enf.
%
28.27
28.30
28.32
28.34
28.37
28.39
28.41
28.44
28.46
28.48
28.51
28.53
28.55
28.58
28.60
28.62
28.65
28.67
28.69
28.71
28.73
28.76
28.78
28.80
28.82
28.84
28.86
28.89
28.91
28.93
28.95
28.97
28.99
29.01
29.03
29.05
29.07
29.09
29.11
29.13
29.15
29.17
29.19
29.21
29.23
29.25
29.27
29.29
29.31
29.33
29.35
29.37
29.39
29.41
29.43
2 enf.
%
27.32
27.35
27.37
27.40
27.43
27.45
27.48
27.50
27.53
27.55
27.58
27.60
27.63
27.66
27.68
27.71
27.73
27.75
27.78
27.80
27.83
27.85
27.87
27.90
27.92
27.95
27.97
27.99
28.02
28.04
28.06
28.09
28.11
28.13
28.15
28.18
28.20
28.22
28.25
28.27
28.29
28.31
28.33
28.35
28.38
28.40
28.42
28.44
28.46
28.48
28.51
28.53
28.55
28.57
28.59
3 enf.
%
26.37
26.40
26.42
26.45
26.48
26.51
26.54
26.57
26.60
26.62
26.65
26.68
26.71
26.74
26.76
26.79
26.82
26.84
26.87
26.90
26.92
26.95
26.97
27.00
27.03
27.05
27.08
27.10
27.13
27.15
27.18
27.20
27.23
27.25
27.28
27.30
27.33
27.35
27.38
27.40
27.42
27.45
27.47
27.50
27.52
27.54
27.57
27.59
27.61
27.64
27.66
27.68
27.70
27.73
27.75
4 enf.
%
25.42
25.45
25.48
25.51
25.54
25.57
25.60
25.63
25.66
25.69
25.72
25.75
25.78
25.81
25.84
25.87
25.90
25.93
25.96
25.99
26.02
26.04
26.07
26.10
26.13
26.16
26.18
26.21
26.24
26.27
26.29
26.32
26.35
26.38
26.40
26.43
26.46
26.48
26.51
26.53
26.56
26.59
26.61
26.64
26.66
26.69
26.71
26.74
26.77
26.79
26.81
26.84
26.86
26.89
26.91
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
5 enf.
%
24.49
24.52
24.55
24.58
24.61
24.64
24.68
24.71
24.74
24.77
24.80
24.83
24.86
24.89
24.92
24.95
24.99
25.02
25.05
25.08
25.11
25.14
25.17
25.20
25.23
25.26
25.29
25.32
25.35
25.38
25.41
25.44
25.47
25.50
25.52
25.55
25.58
25.61
25.64
25.67
25.69
25.72
25.75
25.78
25.81
25.83
25.86
25.89
25.92
25.94
25.97
26.00
26.02
26.05
26.08
0 enf.
%
30.18
30.19
30.21
30.23
30.25
30.26
30.28
30.30
30.32
30.33
30.35
30.37
30.38
30.40
30.42
30.43
30.45
30.47
30.48
30.50
30.52
30.53
30.55
30.56
30.58
30.60
30.61
30.63
30.64
30.66
30.68
30.69
30.71
30.72
30.74
30.75
30.77
30.78
30.80
30.81
30.83
30.84
30.86
30.87
30.89
30.90
30.92
30.93
30.94
30.96
30.97
30.99
31.00
31.02
31.03
1 enf.
%
29.62
29.63
29.65
29.67
29.69
29.71
29.73
29.75
29.77
29.79
29.80
29.82
29.84
29.86
29.88
29.90
29.91
29.93
29.95
29.97
29.98
30.00
30.02
30.04
30.05
30.07
30.09
30.11
30.12
30.14
30.16
30.17
30.19
30.21
30.22
30.24
30.25
30.27
30.29
30.30
30.32
30.34
30.35
30.37
30.39
30.40
30.42
30.43
30.45
30.46
30.48
30.49
30.51
30.53
30.54
2 enf.
%
29.05
29.07
29.09
29.11
29.13
29.15
29.17
29.19
29.21
29.23
29.25
29.27
29.29
29.31
29.33
29.35
29.37
29.39
29.41
29.43
29.45
29.47
29.49
29.50
29.52
29.54
29.56
29.58
29.60
29.62
29.64
29.65
29.67
29.69
29.71
29.72
29.74
29.76
29.78
29.79
29.81
29.83
29.85
29.86
29.88
29.90
29.92
29.93
29.95
29.97
29.98
30.00
30.02
30.03
30.05
3 enf.
%
28.48
28.50
28.53
28.55
28.57
28.59
28.61
28.63
28.66
28.68
28.70
28.72
28.74
28.76
28.78
28.81
28.83
28.85
28.87
28.89
28.91
28.93
28.95
28.97
28.99
29.01
29.03
29.05
29.07
29.09
29.11
29.13
29.15
29.17
29.19
29.21
29.22
29.24
29.26
29.28
29.30
29.32
29.34
29.36
29.37
29.39
29.41
29.43
29.45
29.46
29.48
29.50
29.52
29.54
29.55
4 enf.
%
27.91
27.93
27.96
27.98
28.00
28.03
28.05
28.07
28.10
28.12
28.14
28.17
28.19
28.21
28.23
28.26
28.28
28.30
28.32
28.34
28.37
28.39
28.41
28.43
28.45
28.47
28.50
28.52
28.54
28.56
28.58
28.60
28.62
28.64
28.66
28.68
28.70
28.72
28.74
28.76
28.78
28.80
28.82
28.84
28.86
28.88
28.90
28.92
28.94
28.96
28.98
29.00
29.02
29.04
29.05
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
27.33
27.36
27.38
27.41
27.43
27.46
27.48
27.51
27.53
27.56
27.58
27.61
27.63
27.65
27.68
27.70
27.72
27.75
27.77
27.80
27.82
27.84
27.87
27.89
27.91
27.93
27.96
27.98
28.00
28.03
28.05
28.07
28.09
28.11
28.14
28.16
28.18
28.20
28.22
28.24
28.26
28.29
28.31
28.33
28.35
28.37
28.39
28.41
28.43
28.45
28.47
28.49
28.51
28.53
28.55
1 enf.
%
28.72
28.74
28.76
28.78
28.81
28.83
28.85
28.88
28.90
28.92
28.94
28.96
28.99
29.01
29.03
29.05
29.07
29.09
29.12
29.14
29.16
29.18
29.20
29.22
29.24
29.26
29.28
29.30
29.32
29.34
29.36
29.38
29.40
29.42
29.44
29.46
29.48
29.50
29.52
29.54
29.56
29.58
29.60
29.61
29.63
29.65
29.67
29.69
29.71
29.73
29.75
29.76
29.78
29.80
29.82
2 enf.
%
27.76
27.79
27.81
27.84
27.87
27.89
27.92
27.94
27.96
27.99
28.01
28.04
28.06
28.09
28.11
28.13
28.16
28.18
28.21
28.23
28.25
28.27
28.30
28.32
28.34
28.36
28.39
28.41
28.43
28.46
28.48
28.50
28.52
28.54
28.56
28.59
28.61
28.63
28.65
28.67
28.69
28.71
28.74
28.76
28.78
28.80
28.82
28.84
28.86
28.88
28.90
28.92
28.94
28.96
28.98
3 enf.
%
26.81
26.84
26.87
26.90
26.92
26.95
26.98
27.01
27.03
27.06
27.09
27.11
27.14
27.17
27.19
27.22
27.24
27.27
27.29
27.32
27.34
27.37
27.39
27.42
27.45
27.47
27.49
27.52
27.54
27.57
27.59
27.62
27.64
27.67
27.69
27.71
27.74
27.76
27.78
27.81
27.83
27.85
27.88
27.90
27.92
27.94
27.97
27.99
28.01
28.03
28.06
28.08
28.10
28.12
28.14
4 enf.
%
25.86
25.89
25.92
25.95
25.98
26.01
26.04
26.07
26.10
26.13
26.16
26.19
26.21
26.24
26.27
26.30
26.33
26.36
26.38
26.41
26.44
26.47
26.49
26.52
26.55
26.57
26.60
26.63
26.65
26.68
26.71
26.73
26.76
26.79
26.81
26.84
26.86
26.89
26.91
26.94
26.96
26.99
27.02
27.04
27.06
27.09
27.11
27.14
27.16
27.18
27.21
27.23
27.26
27.28
27.31
11
5 enf.
%
24.92
24.95
24.98
25.01
25.05
25.07
25.10
25.14
25.17
25.20
25.23
25.26
25.29
25.32
25.35
25.38
25.41
25.44
25.47
25.50
25.53
25.56
25.59
25.62
25.65
25.68
25.71
25.74
25.77
25.79
25.82
25.85
25.88
25.91
25.93
25.96
25.99
26.02
26.05
26.07
26.10
26.13
26.15
26.18
26.21
26.23
26.26
26.29
26.31
26.34
26.36
26.39
26.41
26.44
26.47
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
543'001
544'201
545'401
546'601
547'801
549'001
550'201
551'401
552'601
553'801
555'001
556'201
557'401
558'601
559'801
561'001
562'201
563'401
564'601
565'801
567'001
568'201
569'401
570'601
571'801
573'001
574'201
575'401
576'601
577'801
579'001
580'201
582'601
585'001
587'401
589'801
592'201
594'601
597'001
599'401
601'801
604'201
606'601
609'001
611'401
613'801
616'201
618'601
621'001
623'401
625'801
628'201
630'601
633'001
635'401
-
544'200
545'400
546'600
547'800
549'000
550'200
551'400
552'600
553'800
555'000
556'200
557'400
558'600
559'800
561'000
562'200
563'400
564'600
565'800
567'000
568'200
569'400
570'600
571'800
573'000
574'200
575'400
576'600
577'800
579'000
580'200
582'600
585'000
587'400
589'800
592'200
594'600
597'000
599'400
601'800
604'200
606'600
609'000
611'400
613'800
616'200
618'600
621'000
623'400
625'800
628'200
630'600
633'000
635'400
637'800
45'250.05
45'350.05
45'450.05
45'550.05
45'650.05
45'750.05
45'850.05
45'950.05
46'050.05
46'150.05
46'250.05
46'350.05
46'450.05
46'550.05
46'650.05
46'750.05
46'850.05
46'950.05
47'050.05
47'150.05
47'250.05
47'350.05
47'450.05
47'550.05
47'650.05
47'750.05
47'850.05
47'950.05
48'050.05
48'150.05
48'250.05
48'350.05
48'550.05
48'750.05
48'950.05
49'150.05
49'350.05
49'550.05
49'750.05
49'950.05
50'150.05
50'350.05
50'550.05
50'750.05
50'950.05
51'150.05
51'350.05
51'550.05
51'750.05
51'950.05
52'150.05
52'350.05
52'550.05
52'750.05
52'950.05
-
45'350
45'450
45'550
45'650
45'750
45'850
45'950
46'050
46'150
46'250
46'350
46'450
46'550
46'650
46'750
46'850
46'950
47'050
47'150
47'250
47'350
47'450
47'550
47'650
47'750
47'850
47'950
48'050
48'150
48'250
48'350
48'550
48'750
48'950
49'150
49'350
49'550
49'750
49'950
50'150
50'350
50'550
50'750
50'950
51'150
51'350
51'550
51'750
51'950
52'150
52'350
52'550
52'750
52'950
53'150
251.40
251.95
252.51
253.07
253.62
254.18
254.73
255.29
255.84
256.40
256.95
257.51
258.07
258.62
259.18
259.73
260.29
260.84
261.40
261.95
262.51
263.07
263.62
264.18
264.73
265.29
265.84
266.40
266.95
267.51
268.07
268.62
269.73
270.84
271.95
273.07
274.18
275.29
276.40
277.51
278.62
279.73
280.84
281.95
283.07
284.18
285.29
286.40
287.51
288.62
289.73
290.84
291.95
293.07
294.18
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
251.94
252.50
253.06
253.61
254.17
254.72
255.28
255.83
256.39
256.94
257.50
258.06
258.61
259.17
259.72
260.28
260.83
261.39
261.94
262.50
263.06
263.61
264.17
264.72
265.28
265.83
266.39
266.94
267.50
268.06
268.61
269.72
270.83
271.94
273.06
274.17
275.28
276.39
277.50
278.61
279.72
280.83
281.94
283.06
284.17
285.28
286.39
287.50
288.61
289.72
290.83
291.94
293.06
294.17
295.28
A1 *
33.74
33.75
33.77
33.78
33.80
33.81
33.83
33.84
33.86
33.87
33.89
33.90
33.91
33.93
33.94
33.95
33.97
33.98
34.00
34.01
34.02
34.04
34.05
34.06
34.08
34.09
34.10
34.12
34.13
34.14
34.16
34.18
34.20
34.23
34.25
34.28
34.30
34.33
34.35
34.38
34.40
34.42
34.45
34.47
34.50
34.52
34.54
34.56
34.59
34.61
34.63
34.65
34.68
34.70
34.72
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
32.89
32.91
32.92
32.94
32.96
32.97
32.99
33.01
33.02
33.04
33.06
33.07
33.09
33.10
33.12
33.13
33.15
33.17
33.18
33.20
33.21
33.23
33.24
33.26
33.27
33.29
33.30
33.32
33.33
33.35
33.36
33.38
33.41
33.44
33.47
33.50
33.53
33.56
33.58
33.61
33.64
33.66
33.69
33.72
33.74
33.77
33.80
33.82
33.85
33.87
33.90
33.92
33.95
33.97
34.00
32.05
32.06
32.08
32.10
32.12
32.14
32.16
32.17
32.19
32.21
32.23
32.24
32.26
32.28
32.30
32.32
32.33
32.35
32.37
32.38
32.40
32.42
32.44
32.45
32.47
32.49
32.50
32.52
32.54
32.55
32.57
32.59
32.62
32.66
32.69
32.72
32.75
32.78
32.81
32.84
32.87
32.90
32.93
32.96
32.99
33.02
33.05
33.08
33.11
33.14
33.16
33.19
33.22
33.25
33.27
31.20
31.22
31.24
31.26
31.28
31.30
31.32
31.34
31.36
31.38
31.40
31.42
31.44
31.46
31.48
31.50
31.51
31.53
31.55
31.57
31.59
31.61
31.63
31.64
31.66
31.68
31.70
31.72
31.74
31.75
31.77
31.80
31.84
31.87
31.91
31.94
31.97
32.01
32.04
32.08
32.11
32.14
32.18
32.21
32.24
32.27
32.31
32.34
32.37
32.40
32.43
32.46
32.49
32.52
32.55
30.35
30.37
30.39
30.42
30.44
30.46
30.48
30.51
30.53
30.55
30.57
30.59
30.61
30.63
30.65
30.68
30.70
30.72
30.74
30.76
30.78
30.80
30.82
30.84
30.86
30.88
30.90
30.92
30.94
30.96
30.98
31.01
31.05
31.08
31.12
31.16
31.20
31.24
31.27
31.31
31.35
31.38
31.42
31.45
31.49
31.52
31.56
31.59
31.63
31.66
31.69
31.73
31.76
31.79
31.83
29.50
29.53
29.55
29.58
29.60
29.62
29.65
29.67
29.69
29.72
29.74
29.76
29.79
29.81
29.83
29.86
29.88
29.90
29.92
29.95
29.97
29.99
30.01
30.03
30.06
30.08
30.10
30.12
30.14
30.16
30.18
30.22
30.26
30.30
30.34
30.38
30.42
30.46
30.50
30.54
30.58
30.62
30.66
30.70
30.74
30.77
30.81
30.85
30.89
30.92
30.96
31.00
31.03
31.07
31.10
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
0 enf.
%
30.28
30.30
30.31
30.33
30.35
30.36
30.38
30.40
30.41
30.43
30.45
30.46
30.48
30.50
30.51
30.53
30.54
30.56
30.57
30.59
30.60
30.62
30.64
30.65
30.67
30.68
30.70
30.71
30.73
30.74
30.76
30.78
30.81
30.84
30.87
30.90
30.92
30.95
30.98
31.01
31.04
31.06
31.09
31.12
31.15
31.18
31.21
31.24
31.27
31.30
31.33
31.35
31.38
31.41
31.44
1 enf.
%
29.44
29.46
29.48
29.50
29.52
29.54
29.56
29.57
29.59
29.61
29.63
29.65
29.66
29.68
29.70
29.72
29.74
29.75
29.77
29.79
29.80
29.82
29.84
29.85
29.87
29.89
29.91
29.92
29.94
29.96
29.97
30.00
30.03
30.06
30.10
30.13
30.16
30.19
30.22
30.25
30.28
30.31
30.34
30.37
30.40
30.43
30.46
30.49
30.52
30.56
30.59
30.62
30.65
30.68
30.71
2 enf.
%
28.61
28.63
28.65
28.67
28.69
28.71
28.73
28.75
28.77
28.79
28.81
28.83
28.85
28.87
28.89
28.91
28.93
28.95
28.97
28.99
29.00
29.02
29.04
29.06
29.08
29.10
29.11
29.13
29.15
29.17
29.19
29.22
29.25
29.29
29.32
29.36
29.39
29.43
29.46
29.49
29.53
29.56
29.59
29.63
29.66
29.69
29.73
29.76
29.79
29.82
29.85
29.88
29.91
29.95
29.98
3 enf.
%
27.77
27.80
27.82
27.84
27.86
27.88
27.91
27.93
27.95
27.97
27.99
28.01
28.04
28.06
28.08
28.10
28.12
28.14
28.16
28.18
28.20
28.22
28.24
28.26
28.28
28.31
28.32
28.35
28.37
28.38
28.40
28.43
28.47
28.51
28.55
28.59
28.63
28.66
28.70
28.74
28.78
28.81
28.85
28.88
28.92
28.95
28.99
29.02
29.06
29.09
29.13
29.16
29.19
29.23
29.26
4 enf.
%
26.94
26.96
26.98
27.01
27.03
27.06
27.08
27.10
27.13
27.15
27.18
27.20
27.22
27.24
27.27
27.29
27.31
27.33
27.36
27.38
27.40
27.42
27.45
27.47
27.49
27.51
27.53
27.56
27.58
27.60
27.62
27.65
27.69
27.74
27.78
27.82
27.86
27.90
27.94
27.98
28.02
28.06
28.10
28.14
28.18
28.21
28.25
28.29
28.33
28.37
28.40
28.44
28.47
28.51
28.54
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
5 enf.
%
26.10
26.13
26.15
26.18
26.20
26.23
26.26
26.28
26.31
26.33
26.36
26.38
26.41
26.43
26.45
26.48
26.51
26.53
26.55
26.58
26.60
26.63
26.65
26.67
26.70
26.72
26.74
26.77
26.79
26.81
26.84
26.87
26.92
26.96
27.01
27.05
27.09
27.14
27.18
27.22
27.27
27.31
27.35
27.39
27.43
27.47
27.52
27.56
27.60
27.64
27.68
27.71
27.75
27.79
27.83
0 enf.
%
31.04
31.06
31.07
31.09
31.11
31.12
31.14
31.15
31.17
31.18
31.20
31.21
31.23
31.24
31.26
31.27
31.28
31.30
31.32
31.33
31.34
31.36
31.37
31.39
31.40
31.41
31.43
31.44
31.46
31.47
31.49
31.51
31.53
31.56
31.60
31.62
31.65
31.68
31.71
31.74
31.77
31.80
31.83
31.85
31.88
31.91
31.94
31.96
31.99
32.02
32.04
32.07
32.10
32.12
32.15
1 enf.
%
30.56
30.57
30.59
30.60
30.62
30.63
30.65
30.66
30.68
30.69
30.71
30.72
30.74
30.75
30.77
30.78
30.80
30.81
30.83
30.85
30.86
30.88
30.89
30.91
30.92
30.94
30.95
30.97
30.98
31.00
31.01
31.04
31.07
31.09
31.12
31.15
31.18
31.21
31.24
31.27
31.30
31.33
31.36
31.39
31.42
31.45
31.48
31.51
31.54
31.57
31.60
31.63
31.65
31.68
31.71
2 enf.
%
30.07
30.08
30.10
30.11
30.13
30.15
30.16
30.18
30.19
30.21
30.23
30.24
30.26
30.27
30.29
30.30
30.32
30.33
30.35
30.36
30.38
30.39
30.41
30.43
30.44
30.46
30.48
30.49
30.51
30.52
30.54
30.56
30.60
30.63
30.66
30.69
30.72
30.75
30.78
30.81
30.84
30.87
30.90
30.93
30.96
30.99
31.02
31.06
31.09
31.12
31.15
31.18
31.21
31.24
31.27
3 enf.
%
29.57
29.59
29.61
29.62
29.64
29.66
29.68
29.69
29.71
29.73
29.74
29.76
29.78
29.79
29.81
29.83
29.84
29.86
29.88
29.89
29.91
29.92
29.94
29.96
29.97
29.99
30.00
30.02
30.03
30.05
30.07
30.09
30.12
30.16
30.19
30.22
30.25
30.29
30.32
30.35
30.38
30.41
30.45
30.48
30.51
30.54
30.57
30.60
30.63
30.66
30.70
30.73
30.76
30.79
30.82
4 enf.
%
29.07
29.09
29.11
29.13
29.15
29.17
29.19
29.20
29.22
29.24
29.26
29.28
29.29
29.31
29.33
29.35
29.36
29.38
29.40
29.42
29.43
29.45
29.47
29.49
29.50
29.52
29.54
29.55
29.57
29.59
29.60
29.63
29.66
29.69
29.73
29.76
29.79
29.82
29.86
29.89
29.92
29.96
29.99
30.02
30.06
30.09
30.12
30.15
30.19
30.22
30.25
30.28
30.31
30.34
30.38
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
28.57
28.60
28.61
28.63
28.65
28.67
28.69
28.71
28.73
28.75
28.77
28.79
28.81
28.83
28.85
28.86
28.88
28.90
28.92
28.94
28.96
28.98
28.99
29.01
29.03
29.05
29.07
29.08
29.10
29.12
29.14
29.16
29.20
29.23
29.27
29.30
29.34
29.37
29.40
29.44
29.47
29.50
29.53
29.57
29.60
29.64
29.67
29.71
29.74
29.77
29.81
29.84
29.87
29.90
29.94
1 enf.
%
29.84
29.85
29.87
29.89
29.91
29.92
29.94
29.96
29.98
29.99
30.01
30.03
30.05
30.06
30.08
30.10
30.11
30.13
30.15
30.16
30.18
30.20
30.21
30.23
30.24
30.26
30.28
30.29
30.31
30.32
30.34
30.36
30.39
30.42
30.46
30.49
30.52
30.55
30.58
30.60
30.64
30.66
30.69
30.72
30.75
30.78
30.81
30.84
30.87
30.90
30.93
30.96
30.99
31.02
31.05
2 enf.
%
29.00
29.02
29.04
29.06
29.08
29.10
29.12
29.14
29.15
29.17
29.19
29.21
29.23
29.25
29.27
29.29
29.31
29.32
29.34
29.36
29.38
29.40
29.41
29.43
29.45
29.47
29.48
29.50
29.52
29.54
29.56
29.58
29.62
29.65
29.68
29.72
29.75
29.78
29.82
29.85
29.88
29.91
29.94
29.98
30.01
30.04
30.07
30.10
30.13
30.16
30.19
30.22
30.26
30.29
30.32
3 enf.
%
28.16
28.19
28.21
28.23
28.25
28.27
28.29
28.31
28.33
28.35
28.38
28.39
28.42
28.44
28.46
28.48
28.50
28.52
28.54
28.56
28.58
28.60
28.62
28.64
28.66
28.68
28.69
28.71
28.73
28.75
28.77
28.80
28.84
28.87
28.91
28.95
28.98
29.02
29.06
29.09
29.13
29.16
29.20
29.23
29.27
29.30
29.33
29.37
29.40
29.43
29.46
29.50
29.53
29.56
29.59
4 enf.
%
27.33
27.35
27.37
27.40
27.42
27.44
27.47
27.49
27.51
27.53
27.56
27.58
27.60
27.62
27.65
27.67
27.69
27.71
27.73
27.76
27.78
27.80
27.82
27.84
27.86
27.88
27.90
27.93
27.95
27.97
27.99
28.02
28.06
28.10
28.14
28.18
28.22
28.26
28.30
28.33
28.37
28.41
28.45
28.49
28.52
28.56
28.60
28.63
28.67
28.71
28.74
28.77
28.81
28.84
28.88
12
5 enf.
%
26.49
26.52
26.54
26.57
26.59
26.62
26.64
26.67
26.69
26.71
26.74
26.76
26.79
26.81
26.83
26.86
26.88
26.91
26.93
26.95
26.98
27.00
27.02
27.04
27.07
27.09
27.11
27.14
27.16
27.18
27.20
27.24
27.28
27.32
27.37
27.41
27.45
27.50
27.54
27.58
27.62
27.66
27.70
27.74
27.78
27.82
27.86
27.90
27.94
27.98
28.02
28.05
28.09
28.13
28.16
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
637'801
640'201
642'601
645'001
647'401
649'801
652'201
654'601
657'001
659'401
661'801
664'201
666'601
669'001
671'401
673'801
676'201
678'601
681'001
683'401
685'801
688'201
690'601
693'001
695'401
697'801
700'201
702'601
705'001
707'401
709'801
712'201
714'601
717'001
719'401
721'801
724'201
726'601
729'001
731'401
733'801
736'201
738'601
741'001
743'401
745'801
748'201
750'601
753'001
755'401
757'801
760'201
762'601
765'001
767'401
-
640'200
642'600
645'000
647'400
649'800
652'200
654'600
657'000
659'400
661'800
664'200
666'600
669'000
671'400
673'800
676'200
678'600
681'000
683'400
685'800
688'200
690'600
693'000
695'400
697'800
700'200
702'600
705'000
707'400
709'800
712'200
714'600
717'000
719'400
721'800
724'200
726'600
729'000
731'400
733'800
736'200
738'600
741'000
743'400
745'800
748'200
750'600
753'000
755'400
757'800
760'200
762'600
765'000
767'400
769'800
53'150.05
53'350.05
53'550.05
53'750.05
53'950.05
54'150.05
54'350.05
54'550.05
54'750.05
54'950.05
55'150.05
55'350.05
55'550.05
55'750.05
55'950.05
56'150.05
56'350.05
56'550.05
56'750.05
56'950.05
57'150.05
57'350.05
57'550.05
57'750.05
57'950.05
58'150.05
58'350.05
58'550.05
58'750.05
58'950.05
59'150.05
59'350.05
59'550.05
59'750.05
59'950.05
60'150.05
60'350.05
60'550.05
60'750.05
60'950.05
61'150.05
61'350.05
61'550.05
61'750.05
61'950.05
62'150.05
62'350.05
62'550.05
62'750.05
62'950.05
63'150.05
63'350.05
63'550.05
63'750.05
63'950.05
-
53'350
53'550
53'750
53'950
54'150
54'350
54'550
54'750
54'950
55'150
55'350
55'550
55'750
55'950
56'150
56'350
56'550
56'750
56'950
57'150
57'350
57'550
57'750
57'950
58'150
58'350
58'550
58'750
58'950
59'150
59'350
59'550
59'750
59'950
60'150
60'350
60'550
60'750
60'950
61'150
61'350
61'550
61'750
61'950
62'150
62'350
62'550
62'750
62'950
63'150
63'350
63'550
63'750
63'950
64'150
295.29
296.40
297.51
298.62
299.73
300.84
301.95
303.07
304.18
305.29
306.40
307.51
308.62
309.73
310.84
311.95
313.07
314.18
315.29
316.40
317.51
318.62
319.73
320.84
321.95
323.07
324.18
325.29
326.40
327.51
328.62
329.73
330.84
331.95
333.07
334.18
335.29
336.40
337.51
338.62
339.73
340.84
341.95
343.07
344.18
345.29
346.40
347.51
348.62
349.73
350.84
351.95
353.07
354.18
355.29
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
296.39
297.50
298.61
299.72
300.83
301.94
303.06
304.17
305.28
306.39
307.50
308.61
309.72
310.83
311.94
313.06
314.17
315.28
316.39
317.50
318.61
319.72
320.83
321.94
323.06
324.17
325.28
326.39
327.50
328.61
329.72
330.83
331.94
333.06
334.17
335.28
336.39
337.50
338.61
339.72
340.83
341.94
343.06
344.17
345.28
346.39
347.50
348.61
349.72
350.83
351.94
353.06
354.17
355.28
356.39
A1 *
34.74
34.76
34.78
34.80
34.83
34.85
34.87
34.89
34.91
34.93
34.95
34.97
34.99
35.01
35.03
35.05
35.06
35.08
35.10
35.12
35.14
35.16
35.18
35.20
35.21
35.23
35.25
35.27
35.29
35.31
35.33
35.35
35.37
35.39
35.41
35.43
35.45
35.46
35.48
35.50
35.52
35.54
35.56
35.58
35.59
35.61
35.63
35.65
35.67
35.68
35.70
35.72
35.74
35.75
35.77
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
34.02
34.05
34.07
34.09
34.12
34.14
34.16
34.19
34.21
34.23
34.25
34.28
34.30
34.32
34.34
34.36
34.38
34.41
34.43
34.45
34.47
34.49
34.51
34.53
34.55
34.57
34.59
34.61
34.63
34.65
34.67
34.69
34.71
34.73
34.75
34.78
34.80
34.82
34.84
34.86
34.88
34.90
34.92
34.94
34.96
34.98
35.00
35.02
35.04
35.06
35.08
35.10
35.12
35.14
35.16
33.30
33.33
33.35
33.38
33.41
33.43
33.46
33.48
33.51
33.53
33.56
33.58
33.61
33.63
33.66
33.68
33.70
33.73
33.75
33.78
33.80
33.82
33.85
33.87
33.89
33.91
33.94
33.96
33.98
34.00
34.02
34.05
34.07
34.09
34.11
34.13
34.15
34.17
34.19
34.22
34.24
34.26
34.29
34.31
34.33
34.35
34.38
34.40
34.42
34.44
34.46
34.48
34.51
34.53
34.55
32.58
32.61
32.64
32.67
32.70
32.72
32.75
32.78
32.81
32.84
32.87
32.89
32.92
32.94
32.97
33.00
33.02
33.05
33.08
33.10
33.13
33.15
33.18
33.21
33.23
33.25
33.28
33.30
33.33
33.35
33.38
33.40
33.42
33.45
33.47
33.49
33.52
33.54
33.56
33.59
33.61
33.63
33.65
33.68
33.70
33.72
33.75
33.77
33.79
33.82
33.84
33.87
33.89
33.91
33.93
31.86
31.89
31.92
31.95
31.99
32.02
32.05
32.08
32.11
32.14
32.17
32.20
32.23
32.26
32.29
32.32
32.35
32.38
32.40
32.43
32.46
32.49
32.51
32.54
32.57
32.60
32.62
32.65
32.68
32.70
32.73
32.75
32.78
32.81
32.83
32.86
32.88
32.91
32.93
32.96
32.98
33.00
33.03
33.05
33.08
33.10
33.12
33.15
33.17
33.20
33.22
33.25
33.27
33.30
33.32
31.14
31.17
31.21
31.24
31.28
31.31
31.34
31.38
31.41
31.44
31.48
31.51
31.54
31.57
31.60
31.63
31.67
31.70
31.73
31.76
31.79
31.82
31.85
31.88
31.91
31.94
31.97
32.00
32.02
32.05
32.08
32.11
32.14
32.17
32.19
32.22
32.25
32.27
32.30
32.33
32.35
32.38
32.41
32.43
32.46
32.49
32.51
32.54
32.56
32.59
32.61
32.63
32.66
32.68
32.71
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
0 enf.
%
31.46
31.49
31.52
31.55
31.58
31.61
31.64
31.67
31.69
31.72
31.75
31.78
31.81
31.83
31.86
31.89
31.91
31.94
31.97
31.99
32.02
32.05
32.07
32.10
32.12
32.15
32.18
32.20
32.22
32.25
32.27
32.30
32.32
32.35
32.37
32.39
32.42
32.44
32.46
32.49
32.51
32.53
32.56
32.58
32.60
32.62
32.64
32.67
32.69
32.71
32.73
32.75
32.77
32.79
32.81
1 enf.
%
30.74
30.77
30.80
30.83
30.86
30.89
30.91
30.94
30.97
31.00
31.04
31.07
31.10
31.13
31.16
31.19
31.21
31.25
31.27
31.30
31.33
31.36
31.39
31.42
31.44
31.47
31.50
31.53
31.55
31.58
31.61
31.63
31.66
31.69
31.71
31.74
31.76
31.79
31.81
31.84
31.86
31.89
31.91
31.94
31.96
31.99
32.01
32.03
32.06
32.08
32.11
32.13
32.15
32.17
32.20
2 enf.
%
30.01
30.05
30.08
30.11
30.14
30.17
30.20
30.24
30.27
30.30
30.33
30.36
30.39
30.42
30.45
30.48
30.51
30.55
30.58
30.61
30.64
30.67
30.70
30.73
30.76
30.79
30.82
30.85
30.88
30.91
30.94
30.97
31.00
31.03
31.05
31.08
31.11
31.14
31.16
31.19
31.22
31.25
31.27
31.30
31.33
31.35
31.38
31.40
31.43
31.46
31.48
31.51
31.53
31.56
31.58
3 enf.
%
29.29
29.32
29.36
29.39
29.43
29.46
29.49
29.53
29.56
29.59
29.63
29.66
29.69
29.72
29.76
29.79
29.82
29.85
29.88
29.92
29.95
29.98
30.02
30.05
30.08
30.11
30.15
30.18
30.21
30.24
30.27
30.30
30.33
30.37
30.40
30.43
30.46
30.49
30.51
30.55
30.57
30.60
30.63
30.66
30.69
30.72
30.75
30.77
30.80
30.83
30.86
30.88
30.91
30.94
30.96
4 enf.
%
28.58
28.62
28.65
28.68
28.72
28.75
28.79
28.82
28.86
28.89
28.93
28.96
29.00
29.03
29.07
29.10
29.13
29.17
29.20
29.23
29.27
29.30
29.33
29.37
29.40
29.44
29.47
29.50
29.54
29.57
29.61
29.64
29.67
29.71
29.74
29.77
29.80
29.83
29.87
29.90
29.93
29.96
29.99
30.02
30.05
30.08
30.11
30.14
30.17
30.20
30.23
30.26
30.29
30.32
30.35
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
5 enf.
%
27.87
27.91
27.94
27.98
28.02
28.05
28.09
28.13
28.16
28.20
28.23
28.27
28.30
28.34
28.38
28.41
28.45
28.49
28.52
28.56
28.59
28.63
28.66
28.70
28.73
28.77
28.80
28.83
28.87
28.90
28.94
28.97
29.01
29.04
29.08
29.11
29.15
29.18
29.22
29.25
29.28
29.32
29.35
29.38
29.41
29.45
29.48
29.51
29.54
29.58
29.61
29.64
29.67
29.70
29.73
0 enf.
%
32.17
32.20
32.23
32.25
32.27
32.30
32.32
32.35
32.37
32.40
32.42
32.45
32.47
32.49
32.52
32.54
32.56
32.59
32.61
32.63
32.65
32.67
32.70
32.72
32.74
32.76
32.78
32.81
32.83
32.85
32.87
32.89
32.91
32.93
32.95
32.97
32.99
33.01
33.03
33.05
33.07
33.09
33.11
33.13
33.15
33.17
33.19
33.21
33.22
33.24
33.26
33.28
33.30
33.32
33.34
1 enf.
%
31.74
31.76
31.79
31.82
31.84
31.87
31.90
31.92
31.95
31.97
32.00
32.03
32.05
32.08
32.10
32.13
32.15
32.18
32.20
32.22
32.25
32.27
32.29
32.32
32.34
32.36
32.39
32.41
32.43
32.46
32.48
32.50
32.52
32.55
32.57
32.59
32.61
32.63
32.65
32.67
32.70
32.72
32.74
32.76
32.78
32.80
32.82
32.84
32.86
32.88
32.90
32.92
32.94
32.96
32.98
2 enf.
%
31.30
31.32
31.35
31.38
31.41
31.44
31.47
31.49
31.52
31.55
31.58
31.60
31.63
31.66
31.69
31.71
31.74
31.76
31.79
31.81
31.84
31.87
31.89
31.91
31.94
31.96
31.99
32.01
32.04
32.06
32.09
32.11
32.13
32.16
32.18
32.20
32.23
32.25
32.27
32.29
32.32
32.34
32.36
32.38
32.41
32.43
32.45
32.47
32.49
32.51
32.53
32.55
32.57
32.60
32.62
3 enf.
%
30.85
30.88
30.91
30.94
30.97
31.01
31.03
31.06
31.09
31.12
31.15
31.18
31.21
31.24
31.27
31.29
31.32
31.35
31.38
31.40
31.43
31.46
31.48
31.51
31.54
31.56
31.59
31.62
31.64
31.67
31.69
31.72
31.74
31.77
31.79
31.82
31.84
31.87
31.89
31.91
31.94
31.96
31.98
32.01
32.03
32.05
32.08
32.10
32.12
32.15
32.17
32.19
32.21
32.23
32.25
4 enf.
%
30.41
30.44
30.47
30.50
30.54
30.57
30.60
30.63
30.66
30.69
30.72
30.76
30.79
30.81
30.85
30.88
30.90
30.93
30.96
30.99
31.02
31.05
31.08
31.10
31.13
31.16
31.19
31.22
31.24
31.27
31.30
31.32
31.35
31.38
31.40
31.43
31.45
31.48
31.50
31.53
31.56
31.58
31.60
31.63
31.65
31.68
31.70
31.73
31.75
31.78
31.80
31.82
31.84
31.87
31.89
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
29.97
30.00
30.03
30.06
30.10
30.13
30.16
30.20
30.23
30.26
30.29
30.33
30.36
30.39
30.42
30.45
30.48
30.52
30.55
30.58
30.61
30.64
30.67
30.70
30.73
30.76
30.78
30.81
30.84
30.87
30.90
30.93
30.95
30.98
31.01
31.04
31.06
31.09
31.12
31.15
31.17
31.20
31.22
31.25
31.28
31.30
31.33
31.35
31.38
31.40
31.43
31.45
31.48
31.50
31.53
1 enf.
%
31.08
31.11
31.14
31.16
31.19
31.22
31.25
31.28
31.31
31.34
31.37
31.40
31.43
31.46
31.49
31.51
31.54
31.57
31.60
31.63
31.65
31.68
31.71
31.74
31.76
31.79
31.82
31.84
31.87
31.89
31.92
31.94
31.97
31.99
32.02
32.04
32.07
32.09
32.12
32.14
32.17
32.19
32.21
32.24
32.26
32.28
32.31
32.33
32.35
32.38
32.40
32.42
32.44
32.46
32.49
2 enf.
%
30.35
30.38
30.41
30.44
30.48
30.51
30.54
30.57
30.60
30.63
30.66
30.69
30.72
30.75
30.78
30.81
30.84
30.87
30.90
30.93
30.96
30.99
31.02
31.05
31.08
31.11
31.14
31.17
31.20
31.22
31.25
31.28
31.31
31.33
31.36
31.39
31.42
31.44
31.47
31.50
31.52
31.55
31.57
31.60
31.62
31.65
31.67
31.70
31.72
31.75
31.77
31.80
31.82
31.85
31.87
3 enf.
%
29.62
29.66
29.69
29.73
29.76
29.79
29.83
29.86
29.89
29.92
29.96
29.99
30.02
30.05
30.08
30.11
30.14
30.18
30.21
30.24
30.27
30.31
30.34
30.37
30.40
30.43
30.46
30.49
30.52
30.55
30.58
30.61
30.64
30.67
30.70
30.73
30.76
30.79
30.82
30.85
30.88
30.90
30.93
30.96
30.99
31.01
31.04
31.07
31.09
31.12
31.15
31.17
31.20
31.23
31.25
4 enf.
%
28.91
28.95
28.98
29.01
29.05
29.08
29.11
29.15
29.19
29.22
29.26
29.29
29.32
29.35
29.39
29.42
29.45
29.49
29.52
29.55
29.59
29.62
29.65
29.69
29.72
29.75
29.79
29.82
29.85
29.88
29.92
29.95
29.98
30.01
30.04
30.08
30.11
30.14
30.17
30.20
30.23
30.26
30.29
30.32
30.35
30.38
30.41
30.44
30.47
30.49
30.52
30.55
30.58
30.61
30.63
13
5 enf.
%
28.20
28.24
28.27
28.31
28.35
28.38
28.42
28.45
28.49
28.52
28.55
28.59
28.63
28.66
28.70
28.73
28.77
28.81
28.84
28.87
28.91
28.94
28.98
29.01
29.04
29.08
29.11
29.15
29.18
29.21
29.25
29.28
29.32
29.35
29.39
29.42
29.45
29.49
29.52
29.55
29.58
29.62
29.65
29.68
29.71
29.74
29.78
29.81
29.84
29.87
29.90
29.93
29.96
29.99
30.02
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
769'801
772'201
774'601
777'001
779'401
781'801
784'201
786'601
789'001
791'401
793'801
796'201
798'601
801'001
803'401
805'801
808'201
810'601
813'001
815'401
817'801
820'201
822'601
825'001
827'401
829'801
832'201
834'601
837'001
839'401
841'801
844'201
846'601
849'001
851'401
853'801
856'201
858'601
861'001
863'401
865'801
868'201
870'601
873'001
875'401
877'801
880'201
882'601
885'001
887'401
889'801
892'201
894'601
897'001
899'401
-
772'200
774'600
777'000
779'400
781'800
784'200
786'600
789'000
791'400
793'800
796'200
798'600
801'000
803'400
805'800
808'200
810'600
813'000
815'400
817'800
820'200
822'600
825'000
827'400
829'800
832'200
834'600
837'000
839'400
841'800
844'200
846'600
849'000
851'400
853'800
856'200
858'600
861'000
863'400
865'800
868'200
870'600
873'000
875'400
877'800
880'200
882'600
885'000
887'400
889'800
892'200
894'600
897'000
899'400
901'800
64'150.05
64'350.05
64'550.05
64'750.05
64'950.05
65'150.05
65'350.05
65'550.05
65'750.05
65'950.05
66'150.05
66'350.05
66'550.05
66'750.05
66'950.05
67'150.05
67'350.05
67'550.05
67'750.05
67'950.05
68'150.05
68'350.05
68'550.05
68'750.05
68'950.05
69'150.05
69'350.05
69'550.05
69'750.05
69'950.05
70'150.05
70'350.05
70'550.05
70'750.05
70'950.05
71'150.05
71'350.05
71'550.05
71'750.05
71'950.05
72'150.05
72'350.05
72'550.05
72'750.05
72'950.05
73'150.05
73'350.05
73'550.05
73'750.05
73'950.05
74'150.05
74'350.05
74'550.05
74'750.05
74'950.05
-
64'350
64'550
64'750
64'950
65'150
65'350
65'550
65'750
65'950
66'150
66'350
66'550
66'750
66'950
67'150
67'350
67'550
67'750
67'950
68'150
68'350
68'550
68'750
68'950
69'150
69'350
69'550
69'750
69'950
70'150
70'350
70'550
70'750
70'950
71'150
71'350
71'550
71'750
71'950
72'150
72'350
72'550
72'750
72'950
73'150
73'350
73'550
73'750
73'950
74'150
74'350
74'550
74'750
74'950
75'150
356.40
357.51
358.62
359.73
360.84
361.95
363.07
364.18
365.29
366.40
367.51
368.62
369.73
370.84
371.95
373.07
374.18
375.29
376.40
377.51
378.62
379.73
380.84
381.95
383.07
384.18
385.29
386.40
387.51
388.62
389.73
390.84
391.95
393.07
394.18
395.29
396.40
397.51
398.62
399.73
400.84
401.95
403.07
404.18
405.29
406.40
407.51
408.62
409.73
410.84
411.95
413.07
414.18
415.29
416.40
-
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
357.50
358.61
359.72
360.83
361.94
363.06
364.17
365.28
366.39
367.50
368.61
369.72
370.83
371.94
373.06
374.17
375.28
376.39
377.50
378.61
379.72
380.83
381.94
383.06
384.17
385.28
386.39
387.50
388.61
389.72
390.83
391.94
393.06
394.17
395.28
396.39
397.50
398.61
399.72
400.83
401.94
403.06
404.17
405.28
406.39
407.50
408.61
409.72
410.83
411.94
413.06
414.17
415.28
416.39
417.50
A1 *
35.79
35.80
35.82
35.84
35.85
35.87
35.89
35.90
35.92
35.93
35.95
35.97
35.98
36.00
36.01
36.03
36.05
36.06
36.08
36.09
36.11
36.12
36.14
36.15
36.17
36.18
36.19
36.21
36.22
36.24
36.25
36.27
36.29
36.31
36.33
36.35
36.37
36.39
36.41
36.42
36.44
36.45
36.46
36.48
36.49
36.51
36.52
36.53
36.55
36.56
36.57
36.59
36.60
36.61
36.63
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
35.18
35.20
35.21
35.23
35.25
35.27
35.29
35.31
35.32
35.34
35.36
35.38
35.39
35.41
35.43
35.45
35.46
35.48
35.50
35.52
35.53
35.55
35.57
35.58
35.60
35.61
35.63
35.65
35.66
35.68
35.70
35.72
35.74
35.76
35.78
35.80
35.82
35.84
35.86
35.88
35.90
35.92
35.94
35.95
35.97
35.98
36.00
36.01
36.03
36.04
36.06
36.07
36.09
36.10
36.12
34.57
34.59
34.61
34.63
34.65
34.67
34.69
34.71
34.73
34.75
34.77
34.79
34.81
34.83
34.85
34.86
34.88
34.90
34.92
34.94
34.96
34.98
34.99
35.01
35.03
35.05
35.07
35.08
35.10
35.12
35.14
35.16
35.18
35.20
35.23
35.25
35.27
35.29
35.31
35.34
35.36
35.38
35.40
35.42
35.44
35.46
35.48
35.50
35.51
35.53
35.54
35.56
35.58
35.59
35.61
33.96
33.98
34.00
34.03
34.05
34.07
34.09
34.11
34.13
34.15
34.18
34.20
34.22
34.24
34.26
34.28
34.30
34.32
34.34
34.36
34.38
34.40
34.42
34.44
34.46
34.48
34.50
34.52
34.54
34.56
34.58
34.60
34.63
34.65
34.67
34.70
34.72
34.74
34.77
34.79
34.81
34.84
34.86
34.88
34.90
34.93
34.95
34.97
34.99
35.01
35.03
35.05
35.07
35.08
35.10
33.35
33.37
33.40
33.42
33.44
33.47
33.49
33.52
33.54
33.56
33.59
33.61
33.63
33.65
33.68
33.70
33.72
33.74
33.76
33.79
33.81
33.83
33.85
33.87
33.89
33.92
33.94
33.96
33.98
34.00
34.02
34.05
34.07
34.10
34.12
34.15
34.17
34.20
34.22
34.25
34.27
34.30
34.32
34.34
34.37
34.39
34.41
34.44
34.46
34.48
34.51
34.53
34.55
34.57
34.59
32.74
32.76
32.79
32.82
32.84
32.87
32.89
32.92
32.94
32.97
32.99
33.02
33.04
33.07
33.09
33.12
33.14
33.16
33.19
33.21
33.23
33.26
33.28
33.30
33.33
33.35
33.37
33.40
33.42
33.44
33.46
33.49
33.52
33.54
33.57
33.60
33.62
33.65
33.68
33.70
33.73
33.76
33.78
33.81
33.83
33.86
33.88
33.91
33.93
33.96
33.98
34.00
34.03
34.05
34.08
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
0 enf.
%
32.84
32.86
32.88
32.90
32.92
32.94
32.96
32.98
33.00
33.02
33.04
33.06
33.07
33.09
33.11
33.13
33.15
33.17
33.19
33.21
33.23
33.24
33.26
33.28
33.30
33.32
33.33
33.35
33.37
33.39
33.41
33.43
33.45
33.47
33.49
33.52
33.54
33.56
33.58
33.60
33.62
33.64
33.66
33.68
33.70
33.73
33.75
33.77
33.79
33.81
33.83
33.85
33.87
33.89
33.91
1 enf.
%
32.22
32.24
32.26
32.29
32.31
32.33
32.35
32.38
32.40
32.42
32.44
32.46
32.48
32.50
32.52
32.54
32.57
32.59
32.61
32.63
32.65
32.67
32.69
32.71
32.73
32.75
32.77
32.78
32.80
32.82
32.84
32.87
32.89
32.91
32.94
32.96
32.98
33.01
33.03
33.05
33.07
33.10
33.12
33.14
33.16
33.19
33.21
33.23
33.25
33.27
33.29
33.32
33.34
33.36
33.38
2 enf.
%
31.61
31.63
31.65
31.68
31.70
31.73
31.75
31.77
31.80
31.82
31.84
31.87
31.89
31.91
31.93
31.96
31.98
32.00
32.02
32.05
32.07
32.09
32.11
32.13
32.15
32.18
32.20
32.22
32.24
32.26
32.28
32.31
32.33
32.36
32.38
32.41
32.43
32.45
32.48
32.50
32.53
32.55
32.58
32.60
32.62
32.65
32.67
32.69
32.72
32.74
32.76
32.79
32.81
32.83
32.85
3 enf.
%
30.99
31.02
31.04
31.07
31.10
31.12
31.15
31.17
31.20
31.22
31.25
31.27
31.30
31.32
31.35
31.37
31.39
31.42
31.44
31.47
31.49
31.51
31.54
31.56
31.58
31.61
31.63
31.65
31.67
31.69
31.72
31.74
31.77
31.80
31.82
31.85
31.88
31.90
31.93
31.96
31.98
32.01
32.03
32.06
32.08
32.11
32.13
32.16
32.18
32.21
32.23
32.25
32.28
32.30
32.33
4 enf.
%
30.38
30.40
30.43
30.46
30.49
30.51
30.54
30.57
30.60
30.62
30.65
30.68
30.70
30.73
30.76
30.78
30.81
30.83
30.86
30.89
30.91
30.93
30.96
30.98
31.01
31.03
31.06
31.08
31.11
31.13
31.16
31.18
31.21
31.24
31.27
31.30
31.32
31.35
31.38
31.41
31.43
31.46
31.49
31.51
31.54
31.57
31.59
31.62
31.65
31.67
31.70
31.72
31.75
31.77
31.80
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
5 enf.
%
29.76
29.79
29.82
29.85
29.88
29.91
29.94
29.97
30.00
30.02
30.05
30.08
30.11
30.14
30.17
30.19
30.22
30.25
30.28
30.30
30.33
30.36
30.38
30.41
30.44
30.46
30.49
30.51
30.54
30.57
30.59
30.62
30.65
30.68
30.71
30.74
30.77
30.80
30.83
30.86
30.89
30.92
30.94
30.97
31.00
31.03
31.06
31.08
31.11
31.14
31.16
31.19
31.22
31.25
31.27
0 enf.
%
33.35
33.37
33.39
33.41
33.43
33.44
33.46
33.48
33.49
33.51
33.53
33.55
33.56
33.58
33.60
33.61
33.63
33.65
33.66
33.68
33.69
33.71
33.73
33.74
33.76
33.77
33.79
33.80
33.82
33.84
33.86
33.88
33.90
33.92
33.94
33.96
33.99
34.01
34.03
34.05
34.07
34.09
34.11
34.14
34.16
34.18
34.20
34.22
34.24
34.26
34.28
34.30
34.32
34.34
34.36
1 enf.
%
33.00
33.02
33.03
33.05
33.07
33.09
33.11
33.13
33.15
33.16
33.18
33.20
33.22
33.24
33.25
33.27
33.29
33.31
33.32
33.34
33.36
33.38
33.39
33.41
33.43
33.44
33.46
33.48
33.49
33.51
33.53
33.55
33.57
33.59
33.61
33.63
33.66
33.68
33.70
33.72
33.75
33.77
33.79
33.81
33.83
33.86
33.88
33.90
33.92
33.94
33.96
33.98
34.00
34.02
34.04
2 enf.
%
32.64
32.66
32.68
32.70
32.72
32.74
32.76
32.78
32.80
32.82
32.84
32.85
32.87
32.89
32.91
32.93
32.95
32.97
32.99
33.00
33.02
33.04
33.06
33.08
33.09
33.11
33.13
33.15
33.16
33.18
33.20
33.22
33.24
33.27
33.29
33.31
33.33
33.35
33.37
33.40
33.42
33.44
33.47
33.49
33.51
33.53
33.56
33.58
33.60
33.62
33.64
33.67
33.69
33.71
33.73
3 enf.
%
32.28
32.30
32.32
32.34
32.36
32.38
32.40
32.43
32.45
32.47
32.49
32.51
32.53
32.55
32.57
32.59
32.61
32.63
32.65
32.66
32.69
32.70
32.72
32.74
32.76
32.78
32.80
32.82
32.84
32.85
32.87
32.90
32.92
32.94
32.96
32.99
33.01
33.03
33.05
33.08
33.10
33.12
33.14
33.16
33.19
33.21
33.23
33.26
33.28
33.30
33.33
33.35
33.37
33.39
33.42
4 enf.
%
31.91
31.94
31.96
31.98
32.01
32.03
32.05
32.07
32.09
32.11
32.14
32.16
32.18
32.20
32.22
32.24
32.26
32.28
32.30
32.32
32.35
32.37
32.39
32.41
32.43
32.45
32.47
32.49
32.50
32.53
32.55
32.57
32.59
32.62
32.64
32.66
32.69
32.71
32.73
32.76
32.78
32.80
32.83
32.85
32.87
32.89
32.91
32.94
32.96
32.98
33.01
33.03
33.05
33.08
33.10
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
31.55
31.58
31.60
31.62
31.65
31.67
31.69
31.72
31.74
31.76
31.79
31.81
31.83
31.85
31.88
31.90
31.92
31.94
31.96
31.98
32.01
32.03
32.05
32.07
32.09
32.11
32.13
32.15
32.17
32.19
32.22
32.24
32.26
32.29
32.31
32.34
32.36
32.39
32.41
32.44
32.46
32.48
32.51
32.53
32.55
32.58
32.60
32.62
32.65
32.67
32.69
32.71
32.74
32.76
32.78
1 enf.
%
32.51
32.53
32.55
32.57
32.59
32.61
32.64
32.66
32.68
32.70
32.72
32.74
32.76
32.78
32.80
32.82
32.84
32.86
32.88
32.90
32.92
32.94
32.96
32.97
32.99
33.01
33.03
33.05
33.07
33.09
33.11
33.13
33.15
33.17
33.20
33.22
33.24
33.26
33.29
33.31
33.33
33.35
33.37
33.40
33.42
33.44
33.46
33.48
33.50
33.52
33.54
33.56
33.58
33.60
33.63
2 enf.
%
31.89
31.92
31.94
31.96
31.99
32.01
32.03
32.06
32.08
32.10
32.12
32.14
32.17
32.19
32.21
32.23
32.25
32.27
32.30
32.32
32.34
32.36
32.38
32.40
32.42
32.44
32.46
32.48
32.50
32.52
32.54
32.57
32.59
32.62
32.64
32.67
32.69
32.71
32.74
32.76
32.78
32.81
32.83
32.85
32.88
32.90
32.92
32.94
32.97
32.99
33.01
33.03
33.06
33.08
33.10
3 enf.
%
31.28
31.30
31.33
31.35
31.38
31.40
31.43
31.45
31.48
31.50
31.53
31.55
31.57
31.60
31.62
31.64
31.67
31.69
31.71
31.74
31.76
31.78
31.81
31.83
31.85
31.87
31.89
31.91
31.94
31.96
31.98
32.01
32.03
32.06
32.08
32.11
32.14
32.16
32.19
32.21
32.24
32.26
32.29
32.31
32.33
32.36
32.38
32.41
32.43
32.46
32.48
32.50
32.53
32.55
32.57
4 enf.
%
30.66
30.69
30.72
30.75
30.77
30.80
30.83
30.85
30.88
30.90
30.93
30.95
30.98
31.01
31.03
31.06
31.08
31.11
31.13
31.16
31.18
31.20
31.23
31.25
31.28
31.30
31.32
31.35
31.37
31.39
31.42
31.45
31.47
31.50
31.53
31.56
31.58
31.61
31.64
31.66
31.69
31.72
31.74
31.77
31.79
31.82
31.85
31.87
31.90
31.92
31.95
31.97
32.00
32.02
32.05
14
5 enf.
%
30.05
30.08
30.11
30.14
30.16
30.19
30.22
30.25
30.28
30.30
30.33
30.36
30.39
30.42
30.44
30.47
30.50
30.52
30.55
30.58
30.60
30.63
30.65
30.68
30.70
30.73
30.76
30.78
30.80
30.83
30.86
30.88
30.91
30.94
30.97
31.00
31.03
31.06
31.09
31.11
31.14
31.17
31.20
31.23
31.25
31.28
31.31
31.33
31.36
31.39
31.41
31.44
31.47
31.49
31.52
TRANCHES BAREMES IMPOTS A LA SOURCE 2014
TAUX BAREMES IMPOTS A LA SOURCE 2014
A0
Année
Mois
A l'heure
F
F
F
901'801 - 904'200 75'150.05 904'201 - 906'600 75'350.05 906'601 - 909'000 75'550.05 909'001 - 911'400 75'750.05 911'401 - 913'800 75'950.05 913'801 - 916'200 76'150.05 916'201 - 918'600 76'350.05 918'601 - 921'000 76'550.05 921'001 - 923'400 76'750.05 923'401 - 925'800 76'950.05 925'801 - 928'200 77'150.05 928'201 - 930'600 77'350.05 930'601 - 933'000 77'550.05 933'001 - 935'400 77'750.05 935'401 - 937'800 77'950.05 937'801 - 940'200 78'150.05 940'201 - 942'600 78'350.05 942'601 - 945'000 78'550.05 945'001 - 947'400 78'750.05 947'401 - 949'800 78'950.05 949'801 - 952'200 79'150.05 952'201 - 954'600 79'350.05 954'601 - 957'000 79'550.05 957'001 - 959'400 79'750.05 959'401 - 961'800 79'950.05 961'801 - 964'200 80'150.05 964'201 - 966'600 80'350.05 966'601 - 969'000 80'550.05 969'001 - 971'400 80'750.05 971'401 - 973'800 80'950.05 973'801 - 976'200 81'150.05 976'201 - 978'600 81'350.05 978'601 - 981'000 81'550.05 981'001 - 983'400 81'750.05 983'401 - 985'800 81'950.05 985'801 - 988'200 82'150.05 988'201 - 990'600 82'350.05 990'601 - 993'000 82'550.05 993'001 - 995'400 82'750.05 995'401 - 997'800 82'950.05 Dès 997'801
Dès 83'150.05
75'350
75'550
75'750
75'950
76'150
76'350
76'550
76'750
76'950
77'150
77'350
77'550
77'750
77'950
78'150
78'350
78'550
78'750
78'950
79'150
79'350
79'550
79'750
79'950
80'150
80'350
80'550
80'750
80'950
81'150
81'350
81'550
81'750
81'950
82'150
82'350
82'550
82'750
82'950
83'150
417.51 - 418.61
418.62 - 419.72
419.73 - 420.83
420.84 - 421.94
421.95 - 423.06
423.07 - 424.17
424.18 - 425.28
425.29 - 426.39
426.40 - 427.50
427.51 - 428.61
428.62 - 429.72
429.73 - 430.83
430.84 - 431.94
431.95 - 433.06
433.07 - 434.17
434.18 - 435.28
435.29 - 436.39
436.40 - 437.50
437.51 - 438.61
438.62 - 439.72
439.73 - 440.83
440.84 - 441.94
441.95 - 443.06
443.07 - 444.17
444.18 - 445.28
445.29 - 446.39
446.40 - 447.50
447.51 - 448.61
448.62 - 449.72
449.73 - 450.83
450.84 - 451.94
451.95 - 453.06
453.07 - 454.17
454.18 - 455.28
455.29 - 456.39
456.40 - 457.50
457.51 - 458.61
458.62 - 459.72
459.73 - 460.83
460.84 - 461.94
Dès 461.95
A1 *
A2 *
A3 *
A4 *
A5 *
B0
Personne seule
0 enf.
%
36.64
36.65
36.67
36.68
36.69
36.70
36.72
36.73
36.74
36.75
36.77
36.78
36.79
36.80
36.81
36.83
36.84
36.85
36.86
36.88
36.89
36.90
36.91
36.92
36.93
36.95
36.96
36.97
36.98
36.99
37.00
37.01
37.02
37.03
37.05
37.06
37.07
37.08
37.09
37.10
37.11
B2
B3
B4
B5
C0
Marié et le conjoint ne travaille pas
1 enf.
%
2 enf.
%
3 enf.
%
4 enf.
%
5 enf.
%
36.13
36.15
36.16
36.18
36.19
36.20
36.22
36.23
36.24
36.26
36.27
36.29
36.30
36.31
36.33
36.34
36.35
36.37
36.38
36.39
36.40
36.42
36.43
36.44
36.46
36.47
36.48
36.49
36.51
36.52
36.53
36.54
36.56
36.57
36.58
36.59
36.60
36.62
36.63
36.64
36.65
35.63
35.64
35.66
35.67
35.69
35.70
35.72
35.73
35.75
35.76
35.78
35.79
35.81
35.82
35.84
35.85
35.87
35.88
35.90
35.91
35.92
35.94
35.95
35.97
35.98
35.99
36.01
36.02
36.04
36.05
36.06
36.08
36.09
36.10
36.12
36.13
36.14
36.16
36.17
36.18
36.19
35.12
35.13
35.15
35.17
35.18
35.20
35.22
35.23
35.25
35.27
35.28
35.30
35.32
35.33
35.35
35.36
35.38
35.40
35.41
35.43
35.44
35.46
35.47
35.49
35.50
35.52
35.53
35.55
35.56
35.58
35.59
35.61
35.62
35.64
35.65
35.66
35.68
35.69
35.71
35.72
35.73
34.61
34.63
34.65
34.67
34.68
34.70
34.72
34.74
34.75
34.77
34.79
34.81
34.82
34.84
34.86
34.88
34.89
34.91
34.93
34.94
34.96
34.98
34.99
35.01
35.03
35.04
35.06
35.07
35.09
35.11
35.12
35.14
35.15
35.17
35.19
35.20
35.22
35.23
35.25
35.26
35.28
34.10
34.12
34.14
34.16
34.18
34.20
34.22
34.24
34.26
34.28
34.30
34.31
34.33
34.35
34.37
34.39
34.41
34.42
34.44
34.46
34.48
34.50
34.51
34.53
34.55
34.57
34.58
34.60
34.62
34.64
34.65
34.67
34.69
34.70
34.72
34.74
34.75
34.77
34.79
34.80
34.82
Barème Impôt Source 2014 - République et Canton de Genève - Novembre 2013
B1
0 enf.
%
33.93
33.95
33.97
34.00
34.02
34.04
34.06
34.08
34.10
34.12
34.14
34.16
34.18
34.20
34.22
34.24
34.26
34.28
34.30
34.32
34.34
34.36
34.38
34.40
34.42
34.44
34.46
34.47
34.49
34.51
34.53
34.55
34.57
34.59
34.60
34.62
34.64
34.66
34.68
34.69
34.71
1 enf.
%
33.40
33.42
33.44
33.46
33.49
33.51
33.53
33.55
33.57
33.60
33.62
33.64
33.66
33.68
33.70
33.73
33.75
33.77
33.79
33.81
33.83
33.85
33.87
33.89
33.91
33.93
33.95
33.97
33.99
34.01
34.03
34.05
34.07
34.09
34.11
34.13
34.15
34.17
34.19
34.21
34.23
2 enf.
%
32.87
32.90
32.92
32.94
32.96
32.98
33.01
33.03
33.05
33.07
33.10
33.12
33.14
33.17
33.19
33.21
33.23
33.26
33.28
33.30
33.32
33.35
33.37
33.39
33.41
33.43
33.45
33.47
33.50
33.52
33.54
33.56
33.58
33.60
33.62
33.64
33.66
33.68
33.70
33.72
33.74
3 enf.
%
32.35
32.37
32.40
32.42
32.44
32.47
32.49
32.51
32.53
32.56
32.58
32.60
32.62
32.65
32.67
32.70
32.72
32.74
32.77
32.79
32.81
32.84
32.86
32.88
32.91
32.93
32.95
32.97
33.00
33.02
33.04
33.06
33.09
33.11
33.13
33.15
33.17
33.19
33.22
33.24
33.26
4 enf.
%
31.82
31.85
31.87
31.90
31.92
31.95
31.97
32.00
32.02
32.04
32.07
32.09
32.12
32.14
32.16
32.19
32.21
32.23
32.26
32.28
32.30
32.33
32.35
32.38
32.40
32.43
32.45
32.47
32.50
32.52
32.54
32.57
32.59
32.61
32.64
32.66
32.68
32.71
32.73
32.75
32.77
C1
C2
C3
C4
C5
H1
Marié et les 2 conjoints travaillent
5 enf.
%
31.30
31.33
31.35
31.38
31.40
31.43
31.46
31.48
31.51
31.53
31.56
31.58
31.61
31.63
31.65
31.68
31.70
31.73
31.75
31.78
31.80
31.82
31.85
31.87
31.90
31.92
31.95
31.97
32.00
32.02
32.05
32.07
32.10
32.12
32.15
32.17
32.19
32.22
32.24
32.26
32.29
0 enf.
%
34.38
34.40
34.42
34.44
34.45
34.47
34.49
34.51
34.53
34.55
34.57
34.59
34.60
34.62
34.64
34.66
34.68
34.70
34.71
34.73
34.75
34.77
34.78
34.80
34.82
34.84
34.85
34.87
34.89
34.90
34.92
34.94
34.96
34.97
34.99
35.00
35.02
35.03
35.04
35.06
35.07
1 enf.
%
34.07
34.09
34.11
34.13
34.15
34.17
34.19
34.21
34.22
34.25
34.26
34.28
34.30
34.32
34.34
34.36
34.38
34.40
34.42
34.44
34.45
34.47
34.49
34.51
34.53
34.55
34.56
34.58
34.60
34.62
34.63
34.65
34.67
34.69
34.70
34.72
34.74
34.76
34.77
34.79
34.80
2 enf.
%
33.75
33.77
33.79
33.82
33.84
33.86
33.88
33.90
33.92
33.94
33.96
33.98
34.00
34.02
34.04
34.06
34.08
34.10
34.12
34.14
34.16
34.18
34.20
34.22
34.23
34.25
34.27
34.29
34.31
34.33
34.35
34.36
34.38
34.40
34.42
34.44
34.46
34.47
34.49
34.51
34.53
3 enf.
%
33.44
33.46
33.48
33.51
33.53
33.55
33.57
33.59
33.61
33.63
33.66
33.68
33.70
33.72
33.74
33.76
33.78
33.80
33.82
33.84
33.86
33.88
33.90
33.92
33.94
33.96
33.98
34.00
34.02
34.04
34.06
34.08
34.10
34.12
34.13
34.15
34.17
34.19
34.21
34.23
34.25
4 enf.
%
33.12
33.15
33.17
33.19
33.22
33.24
33.26
33.28
33.30
33.33
33.35
33.37
33.39
33.42
33.44
33.46
33.48
33.50
33.52
33.54
33.56
33.58
33.61
33.63
33.65
33.67
33.69
33.71
33.73
33.75
33.77
33.79
33.81
33.83
33.85
33.87
33.89
33.91
33.93
33.94
33.96
H2
H3
H4
H5
Famille monoparentale
5 enf.
%
32.81
32.83
32.85
32.88
32.90
32.93
32.95
32.97
33.00
33.02
33.04
33.06
33.09
33.11
33.13
33.15
33.18
33.20
33.22
33.24
33.27
33.29
33.31
33.33
33.35
33.37
33.39
33.42
33.44
33.46
33.48
33.50
33.52
33.54
33.56
33.58
33.60
33.62
33.64
33.66
33.68
1 enf.
%
33.65
33.67
33.69
33.71
33.73
33.75
33.78
33.80
33.82
33.84
33.86
33.88
33.91
33.93
33.95
33.97
33.99
34.01
34.03
34.05
34.07
34.09
34.11
34.13
34.15
34.17
34.19
34.21
34.23
34.25
34.27
34.29
34.30
34.32
34.34
34.36
34.38
34.40
34.42
34.43
34.45
2 enf.
%
33.12
33.14
33.16
33.18
33.21
33.23
33.25
33.27
33.29
33.32
33.34
33.36
33.39
33.41
33.43
33.45
33.47
33.50
33.52
33.54
33.56
33.58
33.60
33.62
33.64
33.67
33.69
33.71
33.73
33.75
33.77
33.79
33.81
33.83
33.85
33.87
33.89
33.91
33.93
33.95
33.97
3 enf.
%
32.60
32.62
32.64
32.66
32.69
32.71
32.73
32.75
32.77
32.80
32.82
32.84
32.87
32.89
32.91
32.94
32.96
32.98
33.01
33.03
33.05
33.07
33.10
33.12
33.14
33.16
33.19
33.21
33.23
33.25
33.27
33.29
33.32
33.34
33.36
33.38
33.40
33.42
33.44
33.46
33.48
4 enf.
%
32.07
32.09
32.12
32.14
32.17
32.19
32.21
32.24
32.26
32.28
32.31
32.33
32.35
32.38
32.40
32.42
32.45
32.47
32.49
32.52
32.54
32.57
32.59
32.61
32.64
32.66
32.68
32.71
32.73
32.75
32.78
32.80
32.82
32.84
32.87
32.89
32.91
32.93
32.96
32.98
33.00
15
5 enf.
%
31.54
31.57
31.60
31.62
31.65
31.67
31.70
31.72
31.75
31.77
31.80
31.82
31.84
31.87
31.89
31.92
31.94
31.96
31.99
32.01
32.03
32.06
32.08
32.11
32.13
32.16
32.18
32.21
32.23
32.26
32.28
32.30
32.33
32.35
32.38
32.40
32.42
32.45
32.47
32.49
32.51