The fateful moment is approaching. From this Thursday, April 11, the approximately 40 million tax households will be able to declare their 2023 income on the tax website. Like every year, changes and new features appear such as the new scale or the declaration accessible on the mobile tax application.
Le Parisien offers you an overview of all the essential information to remember when declaring your income.
Deadlines
First of all, it should be remembered that taxpayers living in departments from 01 (Ain) to 19 (Corrèze) and those living abroad will have until Thursday May 23 at midnight to declare their income. Those from departments 2A/2B (Corsica) to 54 (Meurthe-et-Moselle) will benefit from an additional week until May 30, and those from departments 55 (Meuse) to 976 (Mayotte) will have until June 6.
If all tax households have been required to declare their income online since 2019, this does not concern people who are not able to declare their income online. They can use the paper declaration. For them, the deadline for submitting declarations is Tuesday, May 21 at 11:59 p.m., the postmark being taken as proof.
If the income is not declared on time, the tax will be increased by 10% in the absence of formal notice, 20% in the event of late filing of the declaration within 30 days following the formal notice and 40% when the declaration has not been filed within 30 days following the formal notice. Late payment interest is also applied, amounting to 0.20% of the tax due per month of delay, or 2.4% over 1 year.
Revalued tax brackets
Like last year, the government decided to index the income tax scale to inflation and therefore to revalue each bracket entry threshold by 4.8%. Thus, a single person will be taxed at 11% from 11,295 euros, compared to 10,777 euros last year. His income will be taxable at 30% between 28,798 and 82,341, at 41% between 82,342 and 177,106 euros, then at 45% above 177,106 euros.
Possibility of declaring from your phone
One of the new features this year is the possibility of making your declaration on your smartphone on the impots.gouv mobile application. Until now only available to consult your declaration or to validate an automatic declaration, the application now allows you to make the entire declaration on your smartphone, at least the simplest ones.
This new service “will offer a simplified and intuitive reporting process in four stages: situation, income, expenses, summary”, indicates the General Directorate of Public Finances (DGFiP). If complex operations still need to be completed on a computer, it will be possible to modify to add dependents, certain income as well as expenses from the mobile application.
A new “summary” questionnaire
The 2024 online declaration includes a new questionnaire entitled “Summary”. “Users must respond before signing their income tax return,” specifies the DGFiP.
This questionnaire aims to ensure that no errors are found in the income tax declaration, in particular so that owners consider declaring possible changes in the occupancy situation of their homes. The questionnaire will ask to indicate whether such changes have taken place during the past year, and if a change of occupation has not yet been declared, the taxpayer will be redirected to the “Manage my real estate” section.
Student accommodation must be declared
The 2024 campaign marks the arrival of something new concerning students attached to the parents' tax household. The address of student children who no longer live with their parents, but who remain in their care, must be modified to validate the declaration.
More tax-free donations
Donations made to “works and organizations of general interest contributing to equality between women and men” are for the first time subject to a 66% tax reduction. A reduction which will be increased to 75% for donations made to the Heritage Foundation for the safeguarding of religious real estate, up to a limit of 1,000 euros per year.