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

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


Taux d'impôt marginaux célibataires

		Revenu imposable en francs
Canton	Lieu	25'000	50'000	100'000	150'000	200'000	300'000	500'000
AG	Aarau	6.5%	14.1%	24.1%	34.3%	34.3%	35.3%	36.4%
AI 1	Appenzell	7.8%	14.6%	21.5%	30.5%	30.5%	29.5%	28.5%
AR	Herisau	10.9%	15.8%	26.1%	34.8%	35.6%	35.6%	33.3%
BE	Bern	18.0%	19.7%	28.7%	40.8%	41.2%	42.7%	44.1%
BL	Liestal	1.4%	15.6%	28.8%	39.7%	41.8%	42.8%	43.7%
BS 1	Bâle	25.4%	26.4%	30.4%	38.4%	38.4%	38.4%	41.1%
FR	Fribourg	13.2%	19.9%	28.7%	38.2%	41.3%	44.7%	38.2%
GE	Genève	0.0%	20.2%	33.8%	42.8%	42.8%	43.8%	45.7%
GL	Glaris	9.7%	16.8%	24.3%	31.4%	33.3%	35.2%	37.0%
GR 1	Coir	0.0%	18.2%	27.1%	35.8%	37.0%	37.0%	37.3%
JU	Delémont	12.8%	24.1%	31.6%	39.6%	45.1%	45.1%	45.6%
LU	Lucerne	9.1%	16.8%	22.5%	32.3%	33.3%	33.3%	33.3%
NE	Neuchâtel	7.7%	26.5%	34.2%	46.3%	46.1%	50.3%	42.4%
NW	Stans	4.9%	17.0%	20.6%	29.3%	29.9%	27.7%	27.7%
OW	Sarnen	13.6%	14.6%	18.6%	26.6%	26.6%	26.6%	26.6%
SG	Stait-Gall	10.6%	16.8%	26.1%	37.3%	37.8%	37.8%	37.8%
SH	Schaffhouse	10.4%	15.3%	24.8%	37.2%	37.3%	39.6%	35.2%
SO	Soleure	12.7%	20.2%	29.0%	38.2%	40.6%	40.6%	40.6%
SZ	Schwyz	8.2%	11.6%	17.4%	26.4%	26.4%	26.4%	25.4%
TG	Frauenfeld	5.6%	17.9%	24.7%	32.7%	34.2%	34.2%	35.6%
TI 1	Bellinzone	8.8%	16.7%	30.3%	38.9%	40.6%	42.3%	42.3%
UR	Altdorf	15.3%	16.3%	20.3%	28.3%	28.3%	28.3%	28.3%
VD	Lausanne	13.6%	19.2%	27.8%	39.4%	42.6%	43.9%	48.3%
VS	Sion	12.1%	14.3%	24.3%	41.8%	38.5%	40.2%	38.2%
ZG	Zoug	4.9%	7.1%	13.3%	30.4%	30.8%	25.1%	25.1%
ZH	Zurich	7.1%	15.0%	23.6%	33.6%	36.1%	40.9%	43.5%

1 Taux d'imposition préliminaires.

Source: TaxWare