description: Barème progressif de l'impôt sur le revenu applicable aux revenus des années indiquées
brackets:
- threshold:
    1945-01-01:
      value: 0
  rate:
    1945-01-01:
      value: 0
- threshold:
    1945-01-01:
      value: 40000
    1947-01-01:
      value: 100000
    1948-01-01:
      value: 120000
    1950-01-01:
      value: 140000
    1951-01-01:
      value: 180000
    1953-01-01:
      value: 220000
    1960-01-01:
      value: 2300
    1962-01-01:
      value: 2400
    1965-01-01:
      value: 2500
    1969-01-01:
      value: 2700
    1970-01-01:
      value: 2900
    1971-01-01:
      value: 3100
    1972-01-01:
      value: 3300
    1973-01-01:
      value: 4950
    1974-01-01:
      value: 5500
    1975-01-01:
      value: 6125
    1976-01-01:
      value: 6725
    1977-01-01:
      value: 7250
    1978-01-01:
      value: 7925
    1979-01-01:
      value: 8725
    1980-01-01:
      value: 9890
    1981-01-01:
      value: 11230
    1982-01-01:
      value: 12620
    1983-01-01:
      value: 13770
    1984-01-01:
      value: 14820
    1985-01-01:
      value: 15650
    1986-01-01:
      value: 16030
    1987-01-01:
      value: 16560
    1988-01-01:
      value: 17000
    1989-01-01:
      value: 17570
    1990-01-01:
      value: 18140
    1991-01-01:
      value: 18690
    1992-01-01:
      value: 19220
    1993-01-01:
      value: 21900
    1994-01-01:
      value: 22210
    1995-01-01:
      value: 22610
    1996-01-01:
      value: 25610
    1997-01-01:
      value: 25890
    1998-01-01:
      value: 26100
    1999-01-01:
      value: 26230
    2000-01-01:
      value: 26600
    2001-01-01:
      value: 4121
    2002-01-01:
      value: 4191
    2003-01-01:
      value: 4262
    2004-01-01:
      value: 4334
    2005-01-01:
      value: 4412
    2006-01-01:
      value: 5614
    2007-01-01:
      value: 5687
    2008-01-01:
      value: 5852
    2009-01-01:
      value: 5875
    2010-01-01:
      value: 5963
    2013-01-01:
      value: 6011
    2014-01-01:
      value: 9690
    2015-01-01:
      value: 9700
    2016-01-01:
      value: 9710
    2017-01-01:
      value: 9807
    2018-01-01:
      value: 9964
    2019-01-01:
      value: 10064
    2020-01-01:
      value: 10084
    2021-01-01:
      value: 10225
  rate:
    1945-01-01:
      value: 0.12
    1948-01-01:
      value: 0.1
    1973-01-01:
      value: 0.05
    1993-01-01:
      value: 0.12
    1996-01-01:
      value: 0.105
    1999-01-01:
      value: 0.095
    2000-01-01:
      value: 0.0825
    2001-01-01:
      value: 0.075
    2002-01-01:
      value: 0.0705
    2003-01-01:
      value: 0.0683
    2006-01-01:
      value: 0.055
    2014-01-01:
      value: 0.14
    2020-01-01:
      value: 0.11
- threshold:
    1945-01-01:
      value: 100000
    1946-01-01:
      value: 200000
    1949-01-01:
      value: 250000
    1950-01-01:
      value: 300000
    1951-01-01:
      value: 350000
    1960-01-01:
      value: 3750
    1961-01-01:
      value: 4000
    1964-01-01:
      value: 4400
    1965-01-01:
      value: 4500
    1969-01-01:
      value: 4800
    1970-01-01:
      value: 5100
    1971-01-01:
      value: 5400
    1972-01-01:
      value: 5750
    1973-01-01:
      value: 5200
    1974-01-01:
      value: 5825
    1975-01-01:
      value: 6425
    1976-01-01:
      value: 7050
    1977-01-01:
      value: 7600
    1978-01-01:
      value: 8300
    1979-01-01:
      value: 9125
    1980-01-01:
      value: 10340
    1981-01-01:
      value: 11740
    1982-01-01:
      value: 13190
    1983-01-01:
      value: 14390
    1984-01-01:
      value: 15490
    1985-01-01:
      value: 16360
    1986-01-01:
      value: 16760
    1987-01-01:
      value: 17320
    1988-01-01:
      value: 17780
    1989-01-01:
      value: 18370
    1990-01-01:
      value: 18960
    1991-01-01:
      value: 19530
    1992-01-01:
      value: 20080
    1993-01-01:
      value: 47900
    1994-01-01:
      value: 48750
    1995-01-01:
      value: 49440
    1996-01-01:
      value: 50380
    1997-01-01:
      value: 50930
    1998-01-01:
      value: 51340
    1999-01-01:
      value: 51600
    2000-01-01:
      value: 52320
    2001-01-01:
      value: 8104
    2002-01-01:
      value: 8242
    2003-01-01:
      value: 8382
    2004-01-01:
      value: 8524
    2005-01-01:
      value: 8677
    2006-01-01:
      value: 11198
    2007-01-01:
      value: 11344
    2008-01-01:
      value: 11673
    2009-01-01:
      value: 11720
    2010-01-01:
      value: 11896
    2013-01-01:
      value: 11991
    2014-01-01:
      value: 26764
    2015-01-01:
      value: 26791
    2016-01-01:
      value: 26818
    2017-01-01:
      value: 27086
    2018-01-01:
      value: 27519
    2019-01-01:
      value: 27794
    2020-01-01:
      value: 25710
    2021-01-01:
      value: 26070
  rate:
    1945-01-01:
      value: 0.3
    1947-01-01:
      value: 0.24
    1948-01-01:
      value: 0.15
    1973-01-01:
      value: 0.1
    1987-01-01:
      value: 0.096
    1993-01-01:
      value: 0.25
    1996-01-01:
      value: 0.24
    1999-01-01:
      value: 0.23
    2000-01-01:
      value: 0.2175
    2001-01-01:
      value: 0.21
    2002-01-01:
      value: 0.1974
    2003-01-01:
      value: 0.1914
    2006-01-01:
      value: 0.14
    2014-01-01:
      value: 0.3
- threshold:
    1945-01-01:
      value: 300000
    1946-01-01:
      value: 500000
    1948-01-01:
      value: 300000
    1949-01-01:
      value: 500000
    1951-01-01:
      value: 600000
    1960-01-01:
      value: 6500
    1961-01-01:
      value: 6750
    1964-01-01:
      value: 7350
    1965-01-01:
      value: 7600
    1969-01-01:
      value: 8100
    1970-01-01:
      value: 8500
    1971-01-01:
      value: 8950
    1972-01-01:
      value: 9500
    1973-01-01:
      value: 6250
    1974-01-01:
      value: 7000
    1975-01-01:
      value: 7700
    1976-01-01:
      value: 8450
    1977-01-01:
      value: 9100
    1978-01-01:
      value: 9925
    1979-01-01:
      value: 10825
    1980-01-01:
      value: 12270
    1981-01-01:
      value: 13930
    1982-01-01:
      value: 15640
    1983-01-01:
      value: 17070
    1984-01-01:
      value: 18370
    1985-01-01:
      value: 19400
    1986-01-01:
      value: 19870
    1987-01-01:
      value: 20530
    1988-01-01:
      value: 21070
    1989-01-01:
      value: 21770
    1990-01-01:
      value: 22470
    1991-01-01:
      value: 23150
    1992-01-01:
      value: 23800
    1993-01-01:
      value: 84300
    1994-01-01:
      value: 85480
    1995-01-01:
      value: 87020
    1996-01-01:
      value: 88670
    1997-01-01:
      value: 89650
    1998-01-01:
      value: 90370
    1999-01-01:
      value: 90820
    2000-01-01:
      value: 92090
    2001-01-01:
      value: 14264
    2002-01-01:
      value: 14506
    2003-01-01:
      value: 14753
    2004-01-01:
      value: 15004
    2005-01-01:
      value: 15274
    2006-01-01:
      value: 24872
    2007-01-01:
      value: 25195
    2008-01-01:
      value: 25926
    2009-01-01:
      value: 26030
    2010-01-01:
      value: 26420
    2013-01-01:
      value: 26631
    2014-01-01:
      value: 71754
    2015-01-01:
      value: 71826
    2016-01-01:
      value: 71898
    2017-01-01:
      value: 72617
    2018-01-01:
      value: 73779
    2019-01-01:
      value: 74517
    2020-01-01:
      value: 73516
    2021-01-01:
      value: 74545
  rate:
    1945-01-01:
      value: 0.45
    1947-01-01:
      value: 0.36
    1948-01-01:
      value: 0.2
    1960-01-01:
      value: 0.25
    1973-01-01:
      value: 0.15
    1987-01-01:
      value: 0.144
    1993-01-01:
      value: 0.35
    1996-01-01:
      value: 0.33
    2000-01-01:
      value: 0.3175
    2001-01-01:
      value: 0.31
    2002-01-01:
      value: 0.2914
    2003-01-01:
      value: 0.2826
    2006-01-01:
      value: 0.3
    2014-01-01:
      value: 0.41
- threshold:
    1945-01-01:
      value: 500000
    1946-01-01:
      value: 1000000
    1948-01-01:
      value: 500000
    1949-01-01:
      value: 800000
    1950-01-01:
      value: 750000
    1951-01-01:
      value: 900000
    1960-01-01:
      value: 9750
    1961-01-01:
      value: 10000
    1964-01-01:
      value: 10850
    1965-01-01:
      value: 11250
    1969-01-01:
      value: 12000
    1970-01-01:
      value: 12600
    1971-01-01:
      value: 13250
    1972-01-01:
      value: 14050
    1973-01-01:
      value: 9900
    1974-01-01:
      value: 11100
    1975-01-01:
      value: 12225
    1976-01-01:
      value: 13400
    1977-01-01:
      value: 14400
    1978-01-01:
      value: 15700
    1979-01-01:
      value: 17125
    1980-01-01:
      value: 19410
    1981-01-01:
      value: 22030
    1982-01-01:
      value: 24740
    1983-01-01:
      value: 26990
    1984-01-01:
      value: 29050
    1985-01-01:
      value: 30680
    1986-01-01:
      value: 31420
    1987-01-01:
      value: 32460
    1988-01-01:
      value: 33310
    1989-01-01:
      value: 34410
    1990-01-01:
      value: 35520
    1991-01-01:
      value: 36590
    1992-01-01:
      value: 37620
    1993-01-01:
      value: 136500
    1994-01-01:
      value: 138410
    1995-01-01:
      value: 140900
    1996-01-01:
      value: 143580
    1997-01-01:
      value: 145160
    1998-01-01:
      value: 146320
    1999-01-01:
      value: 147050
    2000-01-01:
      value: 149110
    2001-01-01:
      value: 23096
    2002-01-01:
      value: 23489
    2003-01-01:
      value: 23888
    2004-01-01:
      value: 24294
    2005-01-01:
      value: 24731
    2006-01-01:
      value: 66679
    2007-01-01:
      value: 67546
    2008-01-01:
      value: 69505
    2009-01-01:
      value: 69783
    2010-01-01:
      value: 70830
    2013-01-01:
      value: 71397
    2014-01-01:
      value: 151956
    2015-01-01:
      value: 152108
    2016-01-01:
      value: 152260
    2017-01-01:
      value: 153783
    2018-01-01:
      value: 156244
    2019-01-01:
      value: 157806
    2020-01-01:
      value: 158122
    2021-01-01:
      value: 160336
  rate:
    1945-01-01:
      value: 0.6
    1947-01-01:
      value: 0.48
    1948-01-01:
      value: 0.25
    1949-01-01:
      value: 0.3
    1973-01-01:
      value: 0.2
    1987-01-01:
      value: 0.192
    1993-01-01:
      value: 0.45
    1996-01-01:
      value: 0.43
    2000-01-01:
      value: 0.4175
    2001-01-01:
      value: 0.41
    2002-01-01:
      value: 0.3854
    2003-01-01:
      value: 0.3738
    2006-01-01:
      value: 0.4
    2010-01-01:
      value: 0.41
    2014-01-01:
      value: 0.45
- threshold:
    1947-01-01:
      value: 2000000
    1948-01-01:
      value: 800000
    1949-01-01:
      value: 1200000
    1951-01-01:
      value: 1500000
    1960-01-01:
      value: 16250
    1964-01-01:
      value: 17500
    1965-01-01:
      value: 18000
    1969-01-01:
      value: 19100
    1970-01-01:
      value: 20050
    1971-01-01:
      value: 21050
    1972-01-01:
      value: 22000
    1973-01-01:
      value: 14900
    1974-01-01:
      value: 15050
    1975-01-01:
      value: 16575
    1976-01-01:
      value: 17575
    1977-01-01:
      value: 18900
    1978-01-01:
      value: 20625
    1979-01-01:
      value: 22275
    1980-01-01:
      value: 24950
    1981-01-01:
      value: 28320
    1982-01-01:
      value: 31810
    1983-01-01:
      value: 34700
    1984-01-01:
      value: 37340
    1985-01-01:
      value: 39440
    1986-01-01:
      value: 40390
    1987-01-01:
      value: 41730
    1988-01-01:
      value: 42820
    1989-01-01:
      value: 44240
    1990-01-01:
      value: 45660
    1991-01-01:
      value: 47030
    1992-01-01:
      value: 48350
    1993-01-01:
      value: 222100
    1994-01-01:
      value: 225210
    1995-01-01:
      value: 229260
    1996-01-01:
      value: 233620
    1997-01-01:
      value: 236190
    1998-01-01:
      value: 238080
    1999-01-01:
      value: 239270
    2000-01-01:
      value: 242620
    2001-01-01:
      value: 37579
    2002-01-01:
      value: 38218
    2003-01-01:
      value: 38868
    2004-01-01:
      value: 39529
    2005-01-01:
      value: 40241
    2006-01-01:
      value: 0
    2012-01-01:
      value: 150000
    2013-01-01:
      value: 151200
    2014-01-01:
      value: null
  rate:
    1947-01-01:
      value: 0.6
    1948-01-01:
      value: 0.3
    1949-01-01:
      value: 0.4
    1973-01-01:
      value: 0.3
    1974-01-01:
      value: 0.25
    1987-01-01:
      value: 0.24
    1993-01-01:
      value: 0.5
    1996-01-01:
      value: 0.48
    2000-01-01:
      value: 0.4725
    2001-01-01:
      value: 0.4675
    2002-01-01:
      value: 0.4394
    2003-01-01:
      value: 0.4262
    2006-01-01:
      value: 0
    2012-01-01:
      value: 0.45
    2014-01-01:
      value: null
- threshold:
    1948-01-01:
      value: 1200000
    1949-01-01:
      value: 2000000
    1950-01-01:
      value: 1500000
    1951-01-01:
      value: 3000000
    1960-01-01:
      value: 32000
    1964-01-01:
      value: 35000
    1965-01-01:
      value: 36000
    1969-01-01:
      value: 38200
    1970-01-01:
      value: 40100
    1971-01-01:
      value: 42100
    1972-01-01:
      value: 43500
    1973-01-01:
      value: 22000
    1974-01-01:
      value: 19000
    1975-01-01:
      value: 20900
    1976-01-01:
      value: 22150
    1977-01-01:
      value: 23800
    1978-01-01:
      value: 25925
    1979-01-01:
      value: 28000
    1980-01-01:
      value: 31360
    1981-01-01:
      value: 35590
    1982-01-01:
      value: 39970
    1983-01-01:
      value: 43610
    1984-01-01:
      value: 46920
    1985-01-01:
      value: 49550
    1986-01-01:
      value: 50740
    1987-01-01:
      value: 52410
    1988-01-01:
      value: 53770
    1989-01-01:
      value: 55540
    1990-01-01:
      value: 57320
    1991-01-01:
      value: 59040
    1992-01-01:
      value: 60690
    1993-01-01:
      value: 273900
    1994-01-01:
      value: 277730
    1995-01-01:
      value: 282730
    1996-01-01:
      value: 288100
    1997-01-01:
      value: 291270
    1998-01-01:
      value: 293600
    1999-01-01:
      value: 295070
    2000-01-01:
      value: 299200
    2001-01-01:
      value: 46343
    2002-01-01:
      value: 47131
    2003-01-01:
      value: 47932
    2004-01-01:
      value: 48747
    2005-01-01:
      value: 49624
    2006-01-01:
      value: null
  rate:
    1948-01-01:
      value: 0.4
    1949-01-01:
      value: 0.5
    1966-01-01:
      value: 0.55
    1967-01-01:
      value: 0.5
    1973-01-01:
      value: 0.4
    1974-01-01:
      value: 0.3
    1987-01-01:
      value: 0.288
    1993-01-01:
      value: 0.568
    1996-01-01:
      value: 0.54
    2000-01-01:
      value: 0.5325
    2001-01-01:
      value: 0.5275
    2002-01-01:
      value: 0.4958
    2003-01-01:
      value: 0.4809
    2006-01-01:
      value: null
- threshold:
    1948-01-01:
      value: 2000000
    1949-01-01:
      value: 3000000
    1950-01-01:
      value: 5000000
    1951-01-01:
      value: 6000000
    1960-01-01:
      value: 64000
    1964-01-01:
      value: 70000
    1965-01-01:
      value: 72000
    1969-01-01:
      value: 76400
    1970-01-01:
      value: 80200
    1971-01-01:
      value: 84200
    1972-01-01:
      value: 86500
    1973-01-01:
      value: 46325
    1974-01-01:
      value: 24450
    1975-01-01:
      value: 25250
    1976-01-01:
      value: 26775
    1977-01-01:
      value: 28775
    1978-01-01:
      value: 31350
    1979-01-01:
      value: 33875
    1980-01-01:
      value: 37970
    1981-01-01:
      value: 43060
    1982-01-01:
      value: 48370
    1983-01-01:
      value: 52760
    1984-01-01:
      value: 56770
    1985-01-01:
      value: 59950
    1986-01-01:
      value: 61390
    1987-01-01:
      value: 63420
    1988-01-01:
      value: 65070
    1989-01-01:
      value: 67220
    1990-01-01:
      value: 69370
    1991-01-01:
      value: 71450
    1992-01-01:
      value: 73450
    1993-01-01:
      value: null
  rate:
    1948-01-01:
      value: 0.5
    1949-01-01:
      value: 0.6
    1963-01-01:
      value: 0.615
    1964-01-01:
      value: 0.6
    1966-01-01:
      value: 0.65
    1967-01-01:
      value: 0.6
    1973-01-01:
      value: 0.5
    1974-01-01:
      value: 0.35
    1987-01-01:
      value: 0.336
    1993-01-01:
      value: null
- threshold:
    1948-01-01:
      value: 3000000
    1949-01-01:
      value: 0
    1973-01-01:
      value: 92125
    1974-01-01:
      value: 26475
    1975-01-01:
      value: 29125
    1976-01-01:
      value: 30875
    1977-01-01:
      value: 33200
    1978-01-01:
      value: 36175
    1979-01-01:
      value: 39075
    1980-01-01:
      value: 43770
    1981-01-01:
      value: 49680
    1982-01-01:
      value: 55790
    1983-01-01:
      value: 60870
    1984-01-01:
      value: 65500
    1985-01-01:
      value: 69170
    1986-01-01:
      value: 70830
    1987-01-01:
      value: 73170
    1988-01-01:
      value: 75070
    1989-01-01:
      value: 77550
    1990-01-01:
      value: 80030
    1991-01-01:
      value: 82430
    1992-01-01:
      value: 84740
    1993-01-01:
      value: null
  rate:
    1948-01-01:
      value: 0.6
    1949-01-01:
      value: 0
    1973-01-01:
      value: 0.6
    1974-01-01:
      value: 0.4
    1987-01-01:
      value: 0.384
    1993-01-01:
      value: null
- threshold:
    1974-01-01:
      value: 45825
    1975-01-01:
      value: 50400
    1976-01-01:
      value: 53425
    1977-01-01:
      value: 57425
    1978-01-01:
      value: 62600
    1979-01-01:
      value: 65125
    1980-01-01:
      value: 72940
    1981-01-01:
      value: 82790
    1982-01-01:
      value: 92970
    1983-01-01:
      value: 101430
    1984-01-01:
      value: 109140
    1985-01-01:
      value: 115250
    1986-01-01:
      value: 118020
    1987-01-01:
      value: 121910
    1988-01-01:
      value: 125080
    1989-01-01:
      value: 129210
    1990-01-01:
      value: 133340
    1991-01-01:
      value: 137340
    1992-01-01:
      value: 141190
    1993-01-01:
      value: null
  rate:
    1974-01-01:
      value: 0.45
    1987-01-01:
      value: 0.432
    1993-01-01:
      value: null
- threshold:
    1974-01-01:
      value: 64900
    1975-01-01:
      value: 71375
    1976-01-01:
      value: 73525
    1977-01-01:
      value: 79025
    1978-01-01:
      value: 86125
    1979-01-01:
      value: 89575
    1980-01-01:
      value: 100320
    1981-01-01:
      value: 113860
    1982-01-01:
      value: 127860
    1983-01-01:
      value: 139500
    1984-01-01:
      value: 150100
    1985-01-01:
      value: 158510
    1986-01-01:
      value: 162310
    1987-01-01:
      value: 167670
    1988-01-01:
      value: 172030
    1989-01-01:
      value: 177710
    1990-01-01:
      value: 183400
    1991-01-01:
      value: 188900
    1992-01-01:
      value: 194190
    1993-01-01:
      value: null
  rate:
    1974-01-01:
      value: 0.5
    1987-01-01:
      value: 0.49
    1993-01-01:
      value: null
- threshold:
    1974-01-01:
      value: 84000
    1975-01-01:
      value: 92400
    1976-01-01:
      value: 95175
    1977-01-01:
      value: 100900
    1978-01-01:
      value: 105950
    1980-01-01:
      value: 118660
    1981-01-01:
      value: 134680
    1982-01-01:
      value: 151250
    1983-01-01:
      value: 165010
    1984-01-01:
      value: 177550
    1985-01-01:
      value: 187490
    1986-01-01:
      value: 191990
    1987-01-01:
      value: 198330
    1988-01-01:
      value: 203490
    1989-01-01:
      value: 210210
    1990-01-01:
      value: 216940
    1991-01-01:
      value: 223450
    1992-01-01:
      value: 229710
    1993-01-01:
      value: null
  rate:
    1974-01-01:
      value: 0.55
    1987-01-01:
      value: 0.539
    1993-01-01:
      value: null
- threshold:
    1974-01-01:
      value: 103150
    1975-01-01:
      value: 113450
    1977-01-01:
      value: 119100
    1978-01-01:
      value: 125050
    1980-01-01:
      value: 135000
    1981-01-01:
      value: 153200
    1982-01-01:
      value: 172040
    1983-01-01:
      value: 187700
    1984-01-01:
      value: 201970
    1985-01-01:
      value: 213280
    1986-01-01:
      value: 218400
    1987-01-01:
      value: 225610
    1988-01-01:
      value: 231480
    1989-01-01:
      value: 239120
    1990-01-01:
      value: 246770
    1991-01-01:
      value: 254170
    1992-01-01:
      value: 261290
    1993-01-01:
      value: null
  rate:
    1974-01-01:
      value: 0.6
    1986-01-01:
      value: 0.58
    1987-01-01:
      value: 0.568
    1993-01-01:
      value: null
- threshold:
    1982-01-01:
      value: 195000
    1983-01-01:
      value: 212750
    1984-01-01:
      value: 228920
    1985-01-01:
      value: 241740
    1986-01-01:
      value: null
  rate:
    1982-01-01:
      value: 0.65
    1986-01-01:
      value: null
metadata:
  ux_name: Barème de l'impôt sur le revenu
  reference:
    href: https://www.ipp.eu/baremes-ipp/impot-sur-le-revenu/bareme_ir_depuis_1945/bareme_ir/
  rate_unit: /1
  threshold_unit: currency