Thursday, April 13 marks the kickoff of the tax campaign.
This year, to declare your income for 2022, the Directorate General of Public Finance invites you to go to your “
individual
” space on the impots.gouv.fr website.
How to declare your income on the platform?
To connect to the tax platform, bring your tax number and your password, defined when creating your space.
Then just click on the “
declare my income
” button to see your declaration appear.
“
You must check that all the information pre-filled by the administration is correct: taxable income and withholding taxes
” explains the tax site.
To do this, you can use the annual summary on your pay slip or retirement pension statement, otherwise “
total your taxable income and withholding tax from your pay slips for the year
”.
If your declaration is automatic, you have nothing to do, otherwise you just have to validate.
If you have not created an “
individual
” space, you can do so online at impots.gouv.fr, with your tax number, your online declarant number and your reference tax income.
The reporting schedule
The deadline for online declaration depends on your department.
If you live in a department numbered from 1 to 19 or if you are non-resident, you must declare your income before Thursday, May 25 at 11:59 p.m.
If you are in a department numbered from 20 to 54, the deadline is June 1 at 11:59 p.m., and for those ranging from 55 to 974/976, you have until June 8 before midnight.
If you make a paper declaration
If it is impossible for you to declare your income online, you can file a paper declaration.
At this time, the deadline for declaration is May 22 at 11:59 p.m., including for French people residing abroad.
The DGFIP makes it clear that the La Poste stamp is authentic.
Since 2019, tax households have been required to declare their income online unless your main residence does not have internet access, or if "
you are not able to make your declaration online
", specifies the website of the taxes.
Read alsoAlert to soaring property taxes in many cities this year
What scale for your taxes?
The scale is used to calculate your tax.
It has several income brackets, each of which corresponds to a tax rate ranging from 0 to 45%.
“
To apply the tax scale to your taxable income, you must take into account the family quotient
” explains the public service on its site.
This family quotient corresponds to the taxable income divided by the number of shares, determined according to your situation and the number of people in your tax household.
The calculation is therefore different for a single person, a couple, with or without children.
To calculate your scale, the tax site offers a simulator for the year 2023.
Income bracket | Income bracket tax rate |
Up to €10,777 | 0% |
From 10,778 euros to 27,478 euros | 11% |
From €27,479 to €78,570 | 30 % |
From €78,571 to €168,994 | 41% |
Over €168,994 | 45% |
Source: DGFIP
Withholding tax: towards an individualized rate by default?
With the withholding tax, it is possible to customize its rate, calculated from the last tax return.
In a home, the personalized rate takes into account “
all of your income, your situation and your family expenses
” indicates the Ministry of the Economy.
This rate is the same for each spouse and is chosen by default.
It is therefore possible to choose an individualized rate, calculated in relation to the income of both spouses, in order to take into account any differences in income.
To fight against inequalities in the face of tax in the couple, the government has therefore announced that from 2025, it will be this individualized rate which will become the default choice.
Beware of this novelty if you are the owner
New this year, owners must also indicate the occupants of each property they own before June 30, 2023. This change follows the abolition of the housing tax for main residences, but which continues to apply. to other premises and secondary residences.
Taxpayers must go to "
Manage my real estate
" on the impots.gouv.fr website, and indicate in what capacity they occupy their property or not.
They must also give the identity of the occupants of their dwellings as well as their period of occupation.
Read alsoYou risk a fine of €150 if you do not declare your real estate to the tax authorities before June 30
