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IV. COMPLEMENTARY PERSONAL TAX

                                 
Taxable basis1 (in francs)  Percentage applicable to the total amount of the taxable basis  Amount of tax corresponding to the income equal to the first figure of the “Taxable basis” column (in francs) 
1. Not exceeding 15,000  nil  Nil 
2. From 15,000 to 25,000  150 
25,000 to 50,000  1.5  250 
50,000 to 75,000  625 
75,000 to 100,000  2.5  1,125 
100,000 to 125,000  1,750 
125,000 to 150,000  2,500 
150,000 to 175,000  3,500 
175,000 to 200,000  4,750 
200,000 to 225,000  6,250 
225,000 to 250,000  10  8,250 
250,000 to 275,000  12  10,750 
275,000 to 300,000  14  13,750 
300,000 to 325,000  16  17,250 
325,000 to 350,000  18  21,250 
350,000 and over  20  25,750 
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