The draft finance law (PLF), presented this Wednesday in the Council of Ministers, unveils the concrete tax measures that will apply to households and companies next year.
Income tax: scale raised
As every year, the income tax scale will be indexed to inflation. Thus, the brackets of the main tax for households will be increased according to the forecast evolution of the consumer price index excluding tobacco for 2023 compared to 2022, i.e. 4.8%. Clearly, households that have not seen their incomes increase will pay less tax in 2024. "In the absence of such indexation, the return of the IR on 2023 revenues would be increased by approximately 6.1 billion euros," says the bill.
Production taxes: phased out
On the business side, the budget provides, as Bruno Le Maire had indicated, the reduction of the CVAE by an amount of 1 billion euros in 2024. The rest (3 billion euros) should disappear...
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