[Mise à jour du vendredi 06 mai 2022 à 09h35] All taxpayers are required to complete an income tax return, even if income tax has been withheld since 1 January 2019. tax return allows to calculate the total amount of income tax for which the taxpayer is liable for the tax year, this year in 2021. Secondly, the tax authorities deduct the deductions made last year to determine whether the tax household has a income tax balance, in September 2022. The calculation of the personal income tax is determined by applying a scale, consisting of five brackets, which corresponds to a tax percentage. Each of these tranches is applied progressively.
The terms depend mainly on the chosen declaration method. The first deadline is Thursday 19 May for taxpayers who still use the paper form. The deadline for the online declaration depends on the department number (read below).
Every spring, taxpayers must declare their income so that the IRS can calculate the total amount of income tax for the tax year. Here are the deadlines to remember this year:
- Thursday 7 April 2022: launch of the declarative campaign
- Thursday 19 May 2022: filing deadline for taxpayers using the paper form
- Tuesday 24 May 2022 : deadline for zone 1 (departments numbered 01 to 19) and non-residents
- Tuesday 31 May 2022: deadline for zone 2 (departments 20 to 54)
- Wednesday 8 June 2022: deadline for zone 3 (divisions 55 to 976) and end of the income tax return period
- End of July-August 2022: sending income tax returns and possible refunds for certain taxpayers
- Sep 2022: remittance of the income tax balance, for taxpayers whose withholding deduction turns out to be lower than the total income tax moment for the year 2021.
The income tax scale is used to calculate the amount of gross tax: it consists of 5 taxable income brackets and a tax percentage for each of these tax brackets. It is revalued every year to take into account inflation thus preserving the purchasing power of households.
|1||Up to €10,225||0%|
|2||From €10,226 to €26,070||11%|
|3||From 26,071 to 74,545 €||30%|
|4||From €74,546 to €160.336||41%|
The above rates are those that apply to part of the household quotient for income generated in 2021. The thresholds to enter the brackets are increased by +1.4% as a result of the indexation of the scale on inflation. The ceiling of the tax benefit of the family quotient will increase from 1,570 euros in 2021 to 1,592 euros in 2022. It should be noted that for the income generated since 1 January 2019, the ceilings of the tranches of the neutral withholding tax rate are indexed to changes in the first bracket of the income tax scale. Curious about your tax limit in 2022? Consult our dedicated article:
- Step 1: Divide your taxable income by the number of units
- Step 2: Apply the tax rate to each bracket
- Step 3: Add up the taxes and multiply the total by the number of shares.
To calculate the amount of your gross tax, first you have to divide yourself net taxable income by the number of shares of family quotient to which you are entitled. The latter depends on your family situation (single, married, PACS, divorced, divorced widower or widower) and the number of people you may need to support (children, adults, handicapped, disabled). Then it is necessary to apply to the result of this division the income tax schedule 2020 (detailed below). Finally, you need to add up the tax amounts obtained by paste and multiply the total by the number of shares.
Take the example of a single person without dependent children who received a net taxable income of 35,000 euros. According to the rules for calculating the number of shares, he is only entitled to them. Here are the steps to follow to calculate your income tax:
- Divide your taxable income by the number of units, so: € 35,000 / 1 = € 35,000
- Apply the tax rate to each bracket, ie: up to €10,225: €0; From €10,226 to €26,070: (26,070 – 10,226) x 11% = 15,844 x 11% = €1,742.84; From €26,071 to €35,000: (€35,000 – 26,071) x 30% = 8,9289 x 30% = €2,678.7
- Add the taxes and multiply the total by the number of shares: (€0 + €1,742.84 + €2,678.7) x 1 = €4,421.54.
The total amount of gross tax in 2022 for a net taxable income of 35,000 euros received by a single person without dependent children is 4,421.54 euros.
The amount of the net tax payable corresponds to the adjusted gross tax:
- By ceiling of the family quotientlimiting the tax credit linked to the number of shares
- Discount for few resources. For the 2021 tax, the amount is equal to the difference between 790 euros (1,289 euros for a couple subject to joint taxation) and 45.25% of the gross tax amount. Example for a single person with a gross tax of €1,300: €790 – €1,300 x 45.25% = €201.75. The amount of the discount is equal to 201.75 euros.
- The exceptional premium on high incomes
- Various tax cuts. It should be noted that the tax is not due if the amount, before application of any benefits, is less than 61 euros.
The income tax return period generally falls in the spring: it starts at the beginning of April and ends at the beginning of June. All taxpayers are obliged to file their returns online, with the exception of those who are not connected to the internet and who do not have the faculties. In 2022, the income tax return period started on April 7. The deadline depends on the department number (read previous paragraph).
The Tax and Customs Administration makes various instruments available to determine the total amount of income tax on which you owe for the year 2021 and thus determine whether you have to pay a balance of tax in September 2022. In detail, the tax authorities have established two models on their site : one in simplified version, the other in full version. The first is reserved for people with a relatively simple tax situation (for example: you are an employee and receive no other income).
Would you like to estimate the amount of your income tax in 2022? As a first step, it is necessary to determine the amount of your taxable income, which will then be subject to the income tax scale. As an employee, nothing is easier: just look up your last pay slip for the year 2021 and keep the amount “net tax since January 1, 2021”. This amount must be in box 1AJ. Have you thought about the expenses you made last year that could reduce your taxable income? These are called tax deductions:
- Alimony paid to your minor or adult children.
- Alimony paid to a parent or grandparent
- Your professional costs, for their actual amount (actual costs), for example using the kilometer scale
- Pension contributions (PER, PERP, Préfon, etc.)
Would you like to know more about how you can reduce the amount of your income tax? Consult our special file:
In some cases, the tax authorities refund the income tax. The taxpayers concerned usually receive a transfer at the end of July. You must be in one of the following scenarios:
- You received an advance tax credit in January 2022: it is the remaining guarantee that will be paid to you, depending on the eligible expenses stated in your tax return.
- It has turned out that your withholding deduction is higher than the total amount of income tax on which you owe for the year 2021: the Tax and Customs Administration is therefore correcting the situation by compensating you for the excess paid during the tax year via withholding tax.
It will take some time to know if you are entitled to a refund. Only the tax bill, sent in July, has any value in this regard. Even if you have completed your tax return online and your ASDIR (statement of income tax return) determines that you are entitled to a refund, you must wait until the final validation has been determined by the tax authorities.