Public Function irg(ByVal Montant)
Select Case Montant
Case Is <= 30000
irg = 0
Case 30001 To 34999
irg = Round(((Montant - 30000) * 0.3 + 2500) * 8 / 3 - 20000 / 3, 0)
Case 35000 To 120000
irg = Round((Montant - 30000) * 0.3 + 2500, 0)
Case Else
irg = Round((Montant - 120000) * 0.35 + 29500, 0)
End Select
End Function