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 | 1 | 150 |
| 25,000 to 50,000 | 1.5 | 250 |
| 50,000 to 75,000 | 2 | 625 |
| 75,000 to 100,000 | 2.5 | 1,125 |
| 100,000 to 125,000 | 3 | 1,750 |
| 125,000 to 150,000 | 4 | 2,500 |
| 150,000 to 175,000 | 5 | 3,500 |
| 175,000 to 200,000 | 6 | 4,750 |
| 200,000 to 225,000 | 8 | 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 |