Taxes: what you need to know about the 2023 declaration – Taxes
1 Tax Calendar 2023
- April 6 : mailing of pre-filled paper declarations
- April 13 : kick off of the online tax campaign
- May 22 : deadline for paper declaration
- May 25 : deadline for online declaration for departments numbered from 01 to 19
- June 1st : deadline for online declaration for departments numbered 20 to 54 (including Finistère, Côtes-d’Armor and Ille-et-Vilaine)
- June 8 : deadline for online declaration for departments numbered 55 and beyond (including Morbihan)
- June 30th : deadline for declaring the occupants of the dwellings (main residence, secondary, rental, etc.)
- End of July : reimbursement for households that have been overtaxed or that benefit from tax credits or reductions
- End of July : receipt of your 2023 tax notice based on your 2022 income statement
- Mid August : possibility of correcting your tax return, until mid-December
- September 1st : update of the withholding tax rate, based on the declaration validated in spring 2023
- September 15 : deadline to settle the balance to be paid
2 Declare your income on paper or online?
The tax return can be done online or on paper. Since 2019, tax households have been required to declare their income online. There are two exceptions, however: if your main residence does not have internet access or if “you are unable to make your declaration online”.
To fill out your tax form digitally, go to the impots.gouv.fr website and log in with your tax number and password. Then just click on the “Declare my income” button to see your declaration appear.
To complete your tax form in paper format, you must print the income statement no. 2042 and its annexes.
3 Tax scale 2023
The scale is used to calculate the amount of your tax. It has several income brackets, each of which corresponds to a different tax rate, which varies from 0% to 45%. To apply the tax scale to your taxable income, the family quotient must be taken into account.
|Income brackets||Income bracket tax rate|
|Up to €10,777||0%|
|From €10,778 to €27,478||11%|
|From €27,479 to €78,570||30 %|
|From €78,571 to €168,994||41%|
Example: a single person whose net taxable income is €30,000. The marginal tax rate is 30% because his family quotient places him in this bracket. But not all his income is taxed at 30%.
4 What’s new in taxes for 2023
Revaluation of the scale. The 5.4% revaluation of the tax brackets took inflation into account, estimated at 5.9% on an annual basis (last year, the revaluation was only 1.4%) . This allows employees whose income has not increased to see their tax cut. Thus, entry into the tax will be from 10,778 euros of taxable income, and no longer from 10,226 euros, for a single person. Another example, the switch to a marginal tax rate of 30% will be at 27,479 euros, and no longer 26,070 euros.
End of housing tax. It is this year that the housing tax officially ends for main residences. This elimination represents an average gain of €723 per household per year. Until then, the abolition was only gradual. From now on, only the housing tax remains on second homes and other furnished premises not allocated to the main dwelling.
State of occupancy of a property for residential use. Until June 30, all owners are required to declare the occupation of their homes on the “Manage my real estate” space on the impots.gouv.fr site. This obligation concerns all owners, individuals and companies, of real estate for residential use. It makes it possible to precisely determine the owners still liable for the housing tax or the tax on vacant housing. This is a consequence of the end of the housing tax for main residences.
New information on the tax notice. Your tax notice will now show your marginal tax rate and your average income tax rate. The average rate corresponds to the percentage of your income going to the tax authorities. While the marginal rate corresponds to the portion of the scale that applies to the upper part of your income.
Child Care Tax Credit Cap Increase. The ceiling of the tax credit for childcare costs for children under 6 years old (in a crèche, daycare center or with an approved childminder) increases from €2,300 to €3,500 in 2023. The maximum amount of aid increases , he, from €1,150 to €1,750.
Gradual abolition of the contribution on the added value of companies. The amount of this production tax, introduced for the benefit of local authorities since 2010 and which concerns companies with a turnover of more than €152,500, will once again be reduced, before being abolished at the end of the year. ‘next year.
Employment of a person at home. Childcare, cleaning, gardening… You must now indicate the nature of the service to benefit from the tax credit.
letelegramme Fr Trans