Barème ICC Revenu 2025
Marié(e) - Coefficient splitting: 0,5000
| De (CHF) | À (CHF) | Taux (%) | Montant fixe (CHF) |
|---|---|---|---|
| 0 | 18'649 | 0,00000% | 0.00 |
| 18'649 | 22'469 | 0,07300% | 0.00 |
| 22'469 | 24'716 | 0,08200% | 278.86 |
| 24'716 | 26'962 | 0,09100% | 463.08 |
| 26'962 | 29'210 | 0,10000% | 667.47 |
| 29'210 | 34'827 | 0,10900% | 892.27 |
| 34'827 | 39'320 | 0,11300% | 1'504.42 |
| 39'320 | 43'815 | 0,12300% | 2'012.09 |
| 43'815 | 48'309 | 0,12800% | 2'564.98 |
| 48'309 | 77'518 | 0,13200% | 3'140.21 |
| 77'518 | 126'950 | 0,14200% | 6'995.70 |
| 126'950 | 170'764 | 0,15000% | 14'017.02 |
| 170'764 | 193'234 | 0,15600% | 20'589.12 |
| 193'234 | 276'369 | 0,15800% | 24'094.44 |
| 276'369 | 294'345 | 0,16000% | 37'230.77 |
| 294'345 | 414'554 | 0,16800% | 40'106.93 |
| 414'554 | 649'355 | 0,17600% | 60'301.04 |
| 649'355 | illimité | 0,18000% | 101'626.01 |
Formule de calcul
Pour chaque tranche : montant_fixe + (montant - montant_min) × taux / 100