{
  "_disclaimer": "Sample/illustrative — verify against canton AFC tables before production use",
  "_source": "https://www.ge.ch/impot-source",
  "_canton": "GE",
  "_year": 2026,
  "currency": "CHF",
  "period": "monthly",
  "notes": "Tarifs A/B/C/D/H for impôt à la source. Monthly gross salary brackets. Real tables differ by exact CHF increments and child count.",
  "tarifs": {
    "A": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 5.0,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 8.0,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 11.0,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 14.0,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 17.0,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 20.0,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 23.0,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 26.0
      }
    ],
    "B": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 4.0,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 7.0,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 10.0,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 13.0,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 16.0,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 19.0,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 22.0,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 25.0
      }
    ],
    "C": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 4.5,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 7.5,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 10.5,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 13.5,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 16.5,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 19.5,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 22.5,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 25.5
      }
    ],
    "D": [
      {
        "from": 0,
        "rate_pct": 2.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 7.0,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 10.0,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 13.0,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 16.0,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 19.0,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 22.0,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 25.0,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 28.0
      }
    ],
    "H": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 3.5,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 6.5,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 9.5,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 12.5,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 15.5,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 18.5,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 21.5,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 24.5
      }
    ]
  }
}