Taux d'imposition marginal sur le revenu des célibataires (2011)

Charges marginales en % du revenu imposable (Confédération, canton, commune et église réformée compris).

		Revenu imposable en francs
Canton	Lieu	25'000	50'000	100'000	150'000	200'000	300'000	500'000
AG	Aarau	13.9%	21.7%	27.9%	33.4%	36.6%	36.6%	37.7%
AI 1	Appenzell	14.4%	19.1%	24.1%	27.5%	29.7%	28.7%	28.7%
AR	Herisau	14.8%	21.4%	28.4%	33.6%	35.8%	33.5%	33.5%
BE	Bern	21.2%	24.4%	33.9%	39.7%	42.9%	43.3%	44.3%
BL	Liestal	15.3%	26.4%	35.3%	40.8%	43.5%	44.2%	45.1%
BS 1	Bâle	26.2%	28.0%	32.0%	36.4%	38.6%	41.3%	41.3%
FR	Fribourg	17.4%	24.3%	33.5%	42.5%	44.3%	38.4%	38.4%
GE	Genève	20.0%	31.5%	36.4%	41.8%	45.9%	47.8%	48.8%
GL	Glaris	14.4%	18.8%	25.2%	30.8%	34.9%	36.8%	34.3%
GR 1	Coir	18.0%	24.8%	29.6%	35.0%	37.2%	37.5%	38.2%
JU	Delémont	18.5%	30.3%	37.7%	42.1%	45.8%	45.8%	46.2%
LU	Lucerne	18.3%	20.1%	24.1%	29.4%	33.5%	33.5%	33.5%
NE	Neuchâtel	25.1%	31.1%	39.1%	45.5%	42.6%	42.6%	42.6%
NW	Stans	15.7%	18.7%	23.2%	28.6%	27.9%	27.9%	27.9%
OW	Sarnen	14.4%	16.2%	20.2%	24.6%	26.8%	26.8%	26.8%
SG	Stait-Gall	16.6%	23.8%	31.4%	35.8%	38.0%	35.6%	35.6%
SH	Schaffhouse	14.2%	22.8%	31.2%	37.9%	40.1%	35.4%	35.4%
SO	Soleure	20.0%	25.4%	34.2%	38.6%	40.8%	40.8%	38.4%
SZ	Schwyz	11.1%	15.0%	20.0%	24.4%	26.6%	25.6%	25.6%
TG	Frauenfeld	17.7%	22.4%	27.8%	32.2%	35.8%	35.8%	35.8%
TI 1	Bellinzone	11.5%	23.8%	31.6%	37.2%	39.4%	41.3%	42.9%
UR	Altdorf	16.1%	18.0%	21.9%	26.3%	28.5%	28.5%	28.5%
VD	Lausanne	19.5%	23.7%	34.8%	41.4%	46.1%	49.8%	43.2%
VS	Sion	12.9%	23.2%	36.4%	40.0%	38.8%	40.6%	38.5%
ZG	Zoug	6.8%	11.0%	24.4%	23.1%	25.3%	25.3%	25.3%
ZH	Zurich	12.5%	18.9%	29.7%	36.2%	41.1%	43.2%	42.5%

1 Taux d'imposition préliminaires.

Source: TaxWare