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Salaire 1: Ar 60 000 IRSA=300+5% x (60 000-50 000)=800

Tableau comparatif de calcul de l’IRSA salaire= revenu net imposable diminué des frais professionnels(30% revenu brut, après déduction charges sociales), plafonné à Ar 120 000. Salaire 1: Ar 60 000 IRSA=300+5% x (60 000-50 000)=800. Salaire 1: Ar 60 000 IRSA=200. Salaire 2: Ar 120 000

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Salaire 1: Ar 60 000 IRSA=300+5% x (60 000-50 000)=800

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  1. Tableau comparatif de calcul de l’IRSAsalaire= revenu net imposable diminué des frais professionnels(30% revenu brut, après déduction charges sociales), plafonné à Ar 120 000 Salaire 1: Ar 60 000 IRSA=300+5% x (60 000-50 000)=800 Salaire 1: Ar 60 000 IRSA=200 Salaire 2: Ar 120 000 IRSA=300+5% x (100 000-50 000)+15% x (120 000-100 000)=5 800 Salaire 2: Ar 120 000 IRSA=500 Salaire 3: Ar 159 000 IRSA=2000 Salaire 3: Ar 159 000 IRSA=300+5% x (100 000-50 000)+15% x (159 000-100 000)=11 650 Salaire 4: Ar 179 000 IRSA=300+5% x (100 000-50 000)+15% x (179 000-100 000)=14 650 Salaire 4: Ar 179 000 IRSA=4 000 Salaire 5: Ar 350 000 IRSA=300+5% x (100 000-50 000)+15% x (300 000-100 000)+30% x 50 000=47 800 Salaire 5: Ar 350 000 IRSA=4 000+ 25% x(350 000-180 000)= 46 500 Salaire 6: Ar 500 000 IRSA=300+5%x(100 000-50 000)+15%x(300 000-100 000)+30% x (500 000- 300 000)=92 800 Salaire 6: Ar 500 000 IRSA=4 000+ 25% x (500 000-180 000)= 84 000

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