The start is given. From this Thursday, April 13, the 39 million tax households can start declaring their 2022 income on the tax website. For many of them, the information will already be indicated in the boxes of the official document (the automatic declaration), as has been the case since 2020.
Pre-filled paper returns will be mailed from April 6 to 25. Beware, however, of changes in situation, possible errors and novelties that may affect you. Here are the main changes made this year during the finance law for 2023 that may have consequences on the form that you will have to validate.
First of all, be aware that the brackets of the income tax scale have been revalued by 5.4% to contain the effects of inflation on the level of taxation of the French. Some households should emerge winners from this novelty, while consumer prices still increased by 5.6% over one year in March, according to INSEE. Thus, for example, the first scale is raised to €10,777 from €10,225. Under this amount of net income, individuals do not pay tax.
Exemptions in favour of purchasing power
Other tax advantages have been enacted in the finance law to support, in this period of turbulence, taxpayers who work. The annual ceiling for exempt overtime or additional hours is thus increased from €5,000 to €7,500. Similarly, the monetisation of rest or RTT days between 1 January 2022 and 31 December 2025 is exempted within the common limit of EUR 7,500 with exempt overtime and additional hours.
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But that's not all. Tips received in 2022 and 2023 are exempt from income tax as well as social contributions and contributions. Only employees who receive less than 1.6 smic can benefit from this new measure, which is supposed to make more attractive the professions – still in tension – of the hotel and restaurant industry. Did they really, until now, declare these tips? Not necessarily, at least individually. But the bonuses paid by the employer to its employees in contact with customers are also taken into account.
Unprecedented help for working motorists
With the rise in fuel prices, the purchasing power of workers who take their vehicle to go to work is strongly nibbled away. Two fiscal gestures therefore come into force this year to balance (a little) the accounts of households while the overall aid to the pump has been replaced by a fuel allowance of 100 euros for the most modest.
Only taxpayers who opt for the actual costs in their tax return are affected by these two novelties. The first: those who carpool to get to work can now deduct these business expenses from their actual expenses. The second boost was published on 7 April in the Official Journal: for employees who use the kilometre scale to evaluate their business travel, the allowance is increased by 5.4% this year.
Tax reductions and credits extended or revalued
Several tax reductions (such as the "Malraux", for expenses for the restoration of buildings located in old run-down districts, or the device for overseas investments) are extended for a minimum of one year.
The tax credit for taxpayers who decide to install an electric vehicle charging station is also extended until the end of 2025. Good news for parents who have their child under 6 years old and already benefit from a tax credit: the ceiling of this tax benefit is raised from 2,300 euros to 3,500 euros per toddler.
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Finally, be careful: if you use a tax credit for the employment of an employee at home (childminder, housekeeper, gardener ...), an approved association or an authorized or contracted organization, you must for the first time this year specify in your income tax return the nature of the services for which your expenses were incurred.
In total, 26 services are eligible for this tax rebate, which covers 50% of expenses, with a ceiling of up to €12,000 for most of them. The stated objective of this new reporting obligation is to see more clearly in this thicket. And, why not in the future, to cut some tax credits, considered too expensive in view of their interest.