Centimes additionnels instead of a tax multiplier
On the cantonal basic tax (impôt de base), the canton adds 47.5 per cent in additional centimes (centimes additionnels), reduced by a statutory tax rebate of 12 per cent, plus 1 per cent for home care. In addition, each of the 45 communes levies its own centimes additionnels on the same basic tax.
The range among the communes is wide: in 2025 it runs from 25 (Genthod, Cologny) to 51 additional centimes (Avully, Chancy); the City of Geneva is at 45.49. On top of this comes a taxe personnelle of CHF 25 per adult. The decisive factor is the commune of residence at the end of the year.

