DÉCOTE IMPOT SUR LE REVENU 2018

This thing includes les données on thé income counting paid by workers, their social security contributions, auto family services theyreceive in thé form of cash transfers ont well oui the social security contributions and payroll counting paid passant par their employers.Results reported include thé marginal and average tax burden for eight various family types.

Vous lisez ce: Décote impot sur le revenu 2018

Methodological information is available pour personal revenue tax systems, compulsory social security contribuer to schemesoperated within thé government sector, universal cash transfers as well oui recent transforms in auto tax/benefit system. Thé methodologyalso includes auto parameter values and tax equations underlying the data.


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The national currency is auto Euro (EUR). In 2017, EUR 0.89 equalled dissension 1. In that year, auto average worker earn EUR 38582 (Secretariat estimate).


1. An individual income taxation system


1.1. Taxes levied passant par the central government nous 2017 income


1.1.1. Taxes unit

The tax unir is aggregate family income, marqué children end 18 are included only if their parents claim them oui dependants. Est différent persons peut faire be polite attached on bien sur conditions: uneven spouses, who are constantly taxed jointly, kids over 18and différent members ns the household may opt à be taxed separately. Beginning with the taxation ns 2004 income, the law provides pour joint taxation of partners in a French civil union (pacte civil du solidarité, jaune PACS), as soon ont the PACS is signed. Report obligations pour “PACSed” partners are similar to those de married couples.

Earned revenue is reported rapporter of compulsory employer and employee payroll deductions, except parce que le 2.4 percentage point worthof CSG (contribution social généralisée) and the 0.5% CRDS (contribution convecteur le remboursement de la dette sociale), which room not deductible from thé income taxation base.


1.1.2. Taxation reliefs et tax credits
1.1.2.1. La norme tax reliefs

Work-related expenses, corresponding to actual amounts or a défaut allowance of 10% of rapporter pay (with a minimum of EUR 430and a ceiling ns EUR 12 305 revenir earner).

Family status: auto “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities right into account. Cette involves dividing rapporter taxable earnings into a bien sur number of shares : auto total tax en raison de is same to the amount of tax corresponding to une share multiplied par the total number of shares. The tax benefit parce que le a half-share is limited, however, to EUR1527 revenir half-share in excess of two shares pour a couple, or one share à la a simple person, except for the first two half-shares granted for the first child du a simple parent, in which boîte the haute benefit is EUR le 3 602.


1.1.2.2. Henn non-standard reliefs obtainable to auto average worker

Certain expenditures venir improve jaune maintain auto taxpayer’s primary residence, including outlays à la heat insulation or heatingadjustments, major capitale expenditures and money spent to equip a home to create energy indigenous a renewable source (30% taxcredits, subject venir a multi-year maximum); compensatory allowances in boîte of divorce if payment in a lump sum (25% reduction,capped at EUR 30 500); child care costs pour children under 7 (50% reduction, up à annual expenditure du EUR 2 300); dependentchildren attending an additional school jaune in greater education; donations venir charities jaune other organisation assisting thosein needs; trade syndicat dues, etc. Auto exemption ns the employer’s dintervention to the collective contracts du supplementaryhealth cover is denomination in thé budget acte for 2014 (i.e. Income earned in 2013).


1.1.3. Tax schedule

A special rebate pour taxpayers v a low tax legal responsibility is used to the amount ns tax resulting from thé above schedulebefore reductions and tax credits. Venir be eligible, auto tax nous the household’s revenue must be less than EUR 1 569 à la singlehouseholds and less 보다 2 585 parce que le the couples. Auto rebate is equal to auto three-quarter de the difference in between this ceilingand the amount de tax avant the rebate.

A special tax reduction has been established pour the 2018 earnings tax. The reduction price is 20% of the taxation liable if the family income is much less than EUR 18 685 (doubled for couples, concéder EUR le 3 737 pour each dependence person) et it reduce linearly until zero à la households whose revenue equals venir EUR 20 705 (doubled pour couples, concède EUR3737 à la each dependence person).

If the final tax is much less than EUR 61, ne sont pas tax is payable.


1.1.4. Exceptional contribuer à on high revenues

An exceptional contribuera on high earnings is based on the reference taxable revenue (“revenu fiscal aux référence”). The tax rates are 3% indigenous EUR 250 000 to EUR5000000 (single person), 4% end EUR 500 0000 (single person), 3% indigenous EUR500000 venir EUR1 000 000 (married paire or civil union) and 4% end EUR1000 000 (married paire or poli unions).


1.2. Taxes levied de decentralised authorities

Local taxes levied conditions météorologiques working family members are:

Residency taxes (taxe d’habitation), i m sorry is set passant par local authorities;

Property taxes on developed and undeveloped land;

There are usual rules parce que le each type of tax, venir which bien sur municipalities make avec certitude adjustments.

These local taxes, auto rates du which differ widely, depending nous the municipality, room not assessed here.


1.3. Universel social contribuera (contribution sociale généralisée, or CSG)

The universel social contribuera (CSG) was introduced nous 1 February 1991. Because 1January 1998, thé rate de CSG has actually been 7.5%. This rate has been applied à a investissements of 98.25% as of 1 January 2012. The CSG is deductible versus taxable income, but at a lower rate du 5.1%.


1.4. Contribuer à to the reimbursement de social debt (contribution au remboursement ns la dette sociale, jaune CRDS)

The contribution to thé reimbursement du social debt has been in effect since 1February1997. Like thé universal social contribution, its base has passed to 98.25% de gross pay ont of 1 January 2012. Thé rate is set at 0.5%. Unlike société security contributions, CRDS payments are not deductible native taxable income.


2. Compulsory social security contribuer to schemes operated within the government sector

Some contributions are levied conditions météorologiques a capped les pièces of monthly earnings. Due to the fact that 1997, this ceiling has actually been adjusted once a year nous 1 January. In January 2016, thé ceiling was EUR3 269 (or EUR 39 228 effronté year).


2.1. Employee contributions


2.1.1. Pension

6.9% nous earnings increase to thé ceiling (6.9% in 2016).

0.4% nous total earnings (0.35% in 2016).


2.1.2. Illness, pregnancy, disability, death

0.75% conditions météorologiques total earnings.


2.1.3. Unemployment

2.4% on earnings up à 4 times auto ceiling.


2.1.4. Others

The AGFF (Association pour la gestion de fonds ns financement) contribuera replaces ASF (Association pour la gestion ns la charpente financière), which had actually previously been consisted of in “unemployment” levies. Thé rate du this contribution is, for non-managerial workers,0.8% ns earnings up to the société security ceiling reconnaissance 0.9% de any revenue in excess of the ceiling but not exceeding triple auto amount of the ceiling ; parce que le managerial workers, its price is 0.8% up venir the social security ceiling concède 0.9% from une to eight times thé ceiling. In thé table, this is combined with the rate pour supplemental pensions.


2.2.6. Others

Supplemental pension: parce que le non-managers, 4.65% increase to thé ceiling and 12.15% between one et three times auto ceiling; pour managers,4.65% up to thé ceiling et 12.75% in between one and four times the ceiling.

The AGFF contribuer à is 1.2% for non-managers jaune managers up to auto ceiling, 1.3% pour non-managers in between one and threetimes auto ceiling and 1.3% pour managers between one et eight times thé ceiling. In thé table, this is merged with thé ratesfor supplemental pensions.

Others (construction, housing, apprenticeship, additional training): 2.66% of pay (for enterprise with more than 20 employees). The transport taxes is not had because it varies geographically. Contribuer to finance a fund dedicated à workers exposed to distressing work conditions (“Fonds Pénibilité”) differ with the levels du exposure of each worker et are thus not included.


2.2.7. Reduction of employer-paid social insurance contributions

Act No. 2003-47 du 17 January 2003 conditions météorologiques salaries, working time et the development ns employment (the “Fillon Act”) amendedhow the reduction of contributions is calculated.

As a result, due to the fact that 1 July 2005 the maximum reduction has actually been 26% (in carriers with much more than 20 employees) pour a workerpaid the minimum wage. It then declines gradually venir zero at 160% de the annual le minimum wage. It applies irrespective of thenumber de hours worked. Due to the fact that 2016 the haute reduction has actually been raised up to 28.49% (28.42% in 2016) à la companies withmore 보다 20 employees, et up à 28.09 % (28.02% in 2016) pour companies with much less than 20 employees.

The Budget act for 2007 (Article 41 V) bolsters this measure pour very petit enterprises with result from 1 July 2007. For employers with in between 1 et 19employees, the maximum deduction was raised à 28.1% at the le minimum wage, declining gradually – here too – à zero at 160% of the minimum wage.

In 1 January 2011 auto “Fillon act” was modified et included an annualized calculation du the general tax reliefs de employercontributions. Pour part-time wage-earners, the relief is computed using année equivalent permanent salary et is then adjustedproportionally to the alors of hours paid.

From 2015, thé Responsibility Pact (Phase 1) includes new reductions du the charrues cost: total exemption of tous URSSAF employer contributions on the minimum wage (except unemployment contributions); reduction ns 1.8 mettre en ordre on employer-paid contribuer for family members allowance (3.45% instead ns 5.25% for salary up to 1.6times the minimum wage, et up to 3.5 temps from April 2016).

The gross annual le minimum wage (for 1 820 hours) in 2015 was année estimated EUR17763.20.


2.2.8. Competitive taxes credit (CICE – crédit d’impôt convoque la compétitivité rang l’emploi)

As parce que le 2015, the competitive tax credit (CICE – crédit d’impôt convectif la compétitivité et l’emploi) will certainly benefit tous businesses, regardless of their legal standing or concis sector, the employ salaried workers et be liable pour either grouper tax jaune income tax, based on actual profits.

The CICE is based on toutes les personnes wages paid à salaried employee in a given calendar year up to 2.5 fois the le minimum wage (withouttaking right into account any kind of overtime jaune additional hrs worked). For part-time employees and seasonal workers, the le minimum wagecorresponding to auto working hrs stipulated in the contract shall be taken right into account.

The rate ns the taxes credit shall be 7% pour wages payment in 2017.


3.2. Main family benefits (in respect ns dependent children)

Family allowances: monthly base for household allowances (BMAF) = EUR407.84 as of 1 April 2016. Thé family allowances room subject à revenue hachette since 1 July 2015:

Up to 67 408 (+5 617 revenir child after the seconde child), thé rate is 32% à la two children et 41% revenir additional child. Anextra amount de 16% of the BMAF is reversed if the son is over 14 (the extra lot is not integrated into auto model).

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Between 67 408 (+5 617 revenir child after the seconde child) et 89 847 (+5617per boy after the seconde child), the above prices are divided de 2.

Beyond 89 847 (+5 617 revenir child after the lundi child), thé above prices are divided de 4.

ASF (Allocation de assisté familial): extra boy benefit parce que le isolated parent EUR110.20 (EUR 105.27 in 2016) effronté child tout de suite month (27.02% de the BMAF).

ARS (Allocation ns Rentrée Scolaire): the amount payable depends on the lâge of auto child to reflect needs. Thé allowance is payable to families jaune persons with youngsters aged 6 venir 18 attending school, et whose earnings is listed below a bien sur level (not incorporated into the model).


Family supplement (Complément Familial): 41.65% de the BMAF. Subject à revenue ceilings, this is paid à families as of the third child. Année extra quantity (EUR 67.68/month) is reversed pour families who incomes room below auto poverty heat (not integrated into auto model).

Early childhood benefit (not integrated in thé model) known ont PAJE (Prestation d’Accueil aux Jeune Enfant): subject venir revenueceilings. Cette includes:

A bear grant du 229.75% du the BMAF (EUR 923.08 after deduction of the CRDS) got at the 7th month du pregnancy.

A benefit (“allocation du base”) of 45.95% de the BMAF (EUR 183.7 after deduction of the CRDS (or EUR 91.8 depending nous revenue)a month from the birth de the son until 3 years of age.

The CRDS is levied on family allowances at a rate du 0.5% (no deduction). Auto allowances mentioned over are after deductionof the CRDS parce que le the services expressed in EUR.


3.3. Real estate benefits

The real estate benefits are not included in auto model.


3.4. In-work benefit

The November 2014 Supplementary Budget action eliminated thé earned income tax credit (Prime convecteur l’emploi, PPE) soja that cette could be linked with auto in-work earnings supplement (RSA Activité) and become a seul in-work benefit. Auto in-work advantage was created passant par the act of 17 august 2015 nous Labour-Management Dialogue et Employment, and has to be in place since 1 January 2016. Auto in-work benefit is meilleur targeted to promote a revenir to full time work pour low-paid workers.

The amount ns in-work benefit is equal à a targeted income, much less the haute between resources and a bump sum.

The targeted revenue is determined oui the sum du three elements:

A bump sum du EUR 526.25, modulated according to the ingrédient of thé household. Pour instance, it is increased par 50% forcouple (EUR 789.38), climate 30% à la each child until deux (EUR) et 40% for each additional child (EUR). Thé amount pouvez be increasedfor isolated parental (128.412% de the an easy lump sum pour the adult and then 42% pour each child).


5. Memorandum items

To assess auto degree du comparability in between countries, the following additional informations should it is in taken right into account:

Coverage is de the private et semi-public sectors ns NACE partie C to K up to 2007 et NACE rev.2 sections b to N from2008.

The classification “employees” encompasses all full-time dependent employee (excluding apprentices et interns).

The figures presented space obtained by applying earnings tax and social contribuant scales to gross salaries as listed in annualsocial les données reports (DADS) in NACE.


APW earnings

Ave_earn

38 582

Secretariat estimate

Income tax

Work expenses

work_rel_fl

430

work_rel_ceil

12305

work_rel_rate

0,1

Tax schedule

tax_sch

0

9 807

0,14

 27 086

0,3

 72 617

0,41

153 783

0,45

limit_demipart

1527

limit_sp_demipart1

3602

Décote value

decote_sing

1569

decote_mar

2585

decote_pente

0,75

Tax reduction

red_taux

0,20

red_seuil_1

18685

red_seuil_2

20705

red_seuil_dp

3737

tax_min

61

CEHR

cehr_rate1

0,03

cehr_rate2

0,04

cehr_ceil1

250000

cehr_ceil2

500000

CSG+CRDS

CSG_CRDS_abat

0,0175

CSG_rat_noded

0,0240

CRDS_rat_noded

0,0050

CSG_CRDS_rat_noded

0,0290

CSG_rat_ded

0,0510

CRDS_special

0,0050

Employee contributions

pension_rate

0,069

pension_rate2

0,004

Sickness

sickness_rate

0,0075

Unemployment

unemp_rate

0,0240

Extra pension (non-cadres) (incl. AGFF)

pens_rate_ex

0,039

pens_rate_ex2

0,09

Employer contributions

pens_empr1

0,0855

pens_empr2

0,0190

Sickness

sickness_empr

0,1289

Authonomous Solidarity Contribution

CSA

0,0030

Unemployment (incl. "garantie ns salaire")

unemp_empr

0,0420

Accidents

accidents_empr

0,0232

Family Allowance

fam_empr

0,0525

fam_empr_2

0,0345

Extra volutes (incl. AGFF)

pens_empr_ex

0,0585

pens_empr_ex2

0,1345

Others

others_empr

0,0266

CS reduction & corporate taxes credit

Employer SSC palliation rate

SSC_empr_redrate2

0,6

Employer SSC reduction maximum

SSC_empr_red_max

0,2849

Employer SSC palliation SMIC reference

SSC_empr_SMIC_ref

1,6

SSC_empr_SMIC2

3,5

Taux de réduit CICE

cice_red

0,07

cice_max

2,5

Social transfers

Child advantage (second child)

CB_2

1566,15

 third & subsequent before CRDS

CB_3

2006,59

First ceiling for CB

CB_c1

67408

Second ceiling for CB

CB_c2

89847

Increase de ceiling effronté child

CB_ceiling_extra_child

5617

Extra boy benefit parce que le isolated parent

CB_isol

1322,40

Prime d’activité

pa_forf

526,25

pa_maj1

0,50

pa_maj2

0,30

pa_maj3

0,40

pa_maj_isol1

0,28412

pa_maj_isol2

0,42804

pa_pct

0,62

pa_bonus

0,12782

pa_bonus1

0,39

pa_bonus2

0,63

pa_forf_logement1

0,12

pa_forf_logement2

0,16

pa_forf_logement3

0,165

Others

Social protection contributions

SSC_ceil

39228

Derivation of le minimum income

SMIC_horaire

9,76

SMIC_heures

1820

SMIC

17763,2


2017 tax equations

The equations pour the french system are greatly calculated conditions météorologiques a household basis. Variable names are identified in the table de parametersabove, within the equations table, or are the standard variables “married” et “children”. A reference to a variable withthe affix “_total” indicates auto sum du the qui appartiennent variable values for the principal and spouse. And the affixes “_princ”and “_spouse” indicate auto value for the principal and spouse, respectively. Equations pour a seul person are ont shown forthe principal, v “_spouse” worths taken ont 0.


Line in country table and intermediate steps

Variable name

Range

Equation

1.

Earnings

Earn

Quotient for tax calculation

Quotient

J

1+Married+IF(Children0)

2.

Allowances

CSG deductible

CSG_ded

B

CSG_rat_ded*((1-CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn-4*SSC_ceil))

Salary net

earn_dec

B

earn-SSC-CSG_ded

Work related

work_exp

B

MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec)))

Basic

basic_al

B

0

3.

Credits in taxable income

taxbl_cr

B

0

4.

CG taxable income

tax_inc

J

Positive(earn_dec_total-work_exp)

5.

CG tax avant credits

Calculation according venir schedule

sch_tax

J

MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, 2*Tax(tax_inc/2, tax_ sch)-limit_demipart*(quotient-2), Tax(tax_inc,tax_sch)-(Children>0)* (limit_sp_ demipart1+limit_demipart*(quotient-2))))++cehr_rate1* MIN((cehr_ceil2-cehr_ ceil1)*(1+Married);MAX(tax_inc-cehr_ceil1*(1+Married);0))+cehr_rate2* max (tax_inc-cehr_ceil2*(1+Married);0)

Adjusted for decote

adj_tax

J

SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_schdecote_pente* decote_mar));Positive(MINA(tax_sch;(1+decote_pente)*tax_sch-decote_pente*decote_sing)))

Tax liable

inc_tax

J

(adj_tax>=tax_min)*adj_tax

CSG+CRDS (non-deductible)

CSG_CRDS_noded

B

CSG_CRDS_rat_nod*((1-CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn-4*SSC_ceil))

CSG deductible

CSG_ded

B

CSG_rat_ded*((1-CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn-4* SSC_ceil))

6.

Tax credits :

tax_cr

J

adj_tax*SI((tax_incSSC_ceil)*pens_rate_ex2*MINA (earn-SSC_ceil, 3*SSC_ceil-SSC_ceil)

11.

Cash transfers

cash_transf_gross

J

SI(Children2;Children-2;0)))+pa_pct*(earn_dec-CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2-pa_bonus1)*12*SI(ET(pa_bonus1*SMIC(earn_dec_princ-CSG_CRDS_noded_princ));(earn_dec_princ-CSG_CRDS_noded_princ)/SMIC-pa_ bonus1;0)+pa_bonus*pa_forf/(pa_bonus2-pa_bonus1)*12*SI(ET(pa_bonus1*SMIC(earn_ dec_spouse-CSG_CRDS_noded_spouse));(earn_dec_spouse-CSG_CRDS_noded_spouse)/SMIC-pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ-CSG_ CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_forf*12*SI((earn_dec_spouse-CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)-MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross-SI(Isolated=’1;CB_isol*Children;0)*(1-(22,5%’/28,15%)))+((Married+Children=’0)*’pa_forf_logement1*pa_forf*12+ (Married+Children=’1)*pa_forf_logement2*pa_forf*1,5*12’ + (Married+Children> =’2)*pa_forf_logement3*pa_forf*1,8*12);’SI(ET((Married=’0);(Children>0));’ 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children2;Children-2;0))));0)

crds_cash_transf

J

cash_transf_gross*-1*CRDS_special

cash_transf_net

J

cash_transf_gross+crds_cash_transf

13.

Employer’s soc security

SSC_empr_gross

B

(sickness_empr + CSA + pens_empr2 + accidents_empr+others_empr)*earn +

pens_empr1*MINA(earn;SSC_ceil) +

pens_empr_ex*MINA(earn;SSC_ceil) +

pens_empr_ex2* MAX(MIN(earn;3*SSC_ceil) SSC_ceil;0)+unemp_empr*MIN (earn;4*SSC_ceil) ) + + SI(earnSSC_empr_SMIC_ref*SMIC,earn=’0),0,-MIN’ (SSC_empr_red_ max*earn,(SSC_empr_red_max/SSC_empr_redrate2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn))

-IF(earn

Key venir range du equation ns calculated separately for both clé earner et spouse p calculated pour principal seul (valuetaken as 0 for spouse calculation) geai calculated once only on a découper basis.


Notes

← 1. The social abri scheme is called ARRCO parce que le non-managers and AGIRC à la managers.

← 2. Between four et eight times auto ceiling, thé repartition du the pension contributions between employee and employer contributionis not nationally decided.

← 3. Thé boundaries are defined ont : minimum of 59 hours paid at gross le minimum wage effronté hour per month et maximum of 95 hourspaid at gross minimum wage per hour per month.

← 4. Capital income, unemployment benefits, pensions or le minimum old-age pensions are not taken into account in this model.

← 5. Thé complete formula provides the le minimum of this lump amount tax and the amount du housing benefits. As the model does not encompass housing benefits, we seulement un use the lump sum in thé formula. This an approach tends à minimize the amount de “prime d’activité” served.

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← 6. In thé previous model, pour 2015 revenues, this reform only affecter the revenue tax (no PPE in 2016) but not the benefits, since auto “prime d’activité” will be served ont from the beginning de 2016.