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(b) COMPUTATION OF TAX AND DEDUCTIONS

If the minima given above are exceeded, tax is computed on the whole taxable basis.

If the basis does not amount to 25,000 francs, the tax is 1 per cent; above 25,000 francs, the rate gradually increases for every 25,000 francs or fraction of such amount by 1/2 per cent up to 125,000 francs, by 1 per cent from 125,000 up to 200,000 francs and by 2 per cent from 200,000 francs up to a maximum of 20 per cent for the part of the taxable basis in excess of 350,000 francs.1

note

The complementary tax payable by the head of a family including three children is reduced by 7 per cent for each of these children dependent upon the taxpayer on January 1st of the fiscal year.2

note

The provinces and communes are not allowed to levy “additional centimes” tax on the complementary personal tax or any similar taxes on the basis or amount of that tax.

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