@openfisca/france-json
Version:
JSON & YAML data extracted from OpenFisca-France source code (parameters, variables, etc)
1,215 lines (1,214 loc) • 21.2 kB
YAML
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