As the 2022 income declaration campaign is launched on Thursday April 14, households will be able to see some new things this year.
By Quentin Marchal for Le Point
© Lionel VADAM / MAXPPP / PHOTOPQR/L’EST REPUBLICAIN/MAXPP
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C’is an administrative task that the French must complete every year. As BFMTV reminds us, the 2023 income tax declaration campaign for 2022 begins this Thursday, April 13 for online declarants and will end on May 25, the 1is June or June 8, depending on the department of residence.
The Directorate General of Public Finance (DGFIP) will publish, on April 13, the online form for the 2023 tax return on the impots.gouv.fr website, stipulating all the new features to know before filling it out. .
First element to know, and not the least, the tax scale of the tax has been revalued by 5.4% to cope with the explosion of prices linked to inflation. As provided for by the 2023 finance law, this new scale will allow many taxpayers to pay less tax, even if they have benefited from salary increases. The tax rates will remain unchanged, at 0% (up to €10,777), 11% (from €10,777 to €27,478), 30% (from €27,478 to €78,570), 41% (from €78,570 to €168,994) and 45% (above €168,994).
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The revalued mileage scale and the overtime ceiling increased
Another major change, the executive has raised the scale of the mileage allowance by 5.4%, to help the French cope with rising fuel prices. In total, this measure concerns two million households who use their vehicle to get to work. Taxpayers who have opted for the actual costs instead of the 10% allowance will also be able to add to these costs the carpooling costs they have incurred on the journeys made between their home and their place of work, since they are now considered as “deductible professional expenses”.
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The annual ceiling for overtime or additional hours exempt from income tax is also raised from €5,000 to €7,500 for 2022 income. Until December 31, 2025, rest days or RTT days not taken converted into remuneration will also be exempt from income tax within the joint limit with overtime and additional hours of €7,500.
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The annual ceiling for expenses taken into account for the tax credit linked to the care of children under the age of 6 outside the home (nursery, daycare, approved childminder) is also revised upwards and goes from 2,300 to €3,500 per child. As the tax credit is equal to 50% of expenses incurred during the year, households will therefore be able to benefit from aid of up to a maximum of €1,750 per child, i.e. €600 more per year than the last year. In the event of shared custody, the tax benefit will amount to a maximum of €875.
Tips exempt from tax and social security contributions
Regarding households receiving tips, those received in 2022 and 2023 are now exempt from income tax and social security contributions. But “the exemption only applies to employees receiving, for the months concerned, remuneration not exceeding 1.6 minimum wage”, explains impots.gouv.fr.
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Moreover, with the abolition of the TV levy, taxpayers no longer have to specify in their tax return whether or not they have a television set in their main or secondary residence. Finally, last novelty, the notice of income tax which will be given during the summer will mention, in addition to the average tax rate of the tax household, the marginal tax rate.
