start of the declaration campaign 2022

From this Thursday, the French can start to declare their income for 2021 online or on paper.

French households will be able to start to declare their 2021 income online for almost all of them from Thursday 7 April, with some new features, such as the revaluation of the odometer decided in the light of rising fuel prices. Households that cannot file a declaration online and therefore still complete a paper declaration have until midnight on 19 May to submit it. For those who declare their income online, the deadline varies from May 24 to June 8, depending on their department of residence.

As every year, certain measures taken during the past year make some changes to this statement. One of the most important novelties is the odometer, which tax-paying households can use to deduct part of their fuel costs as professional expenses. Faced with rising petrol and diesel prices, the government has decided to increase this scale by 10%, a measure of concern “the heart of the middle class”, according to the Ministry of Economic Affairs. According to government sources, this measure should affect 4.3 million households that declare their real costs, 2.5 million of which are actually taxed.

In addition, the tax-free purchasing power bonus, the so-called Macron bonus, has been extended in 2021. It is exempt from tax up to a limit of 1,000 euros for any employee earning less than three times the minimum wage (gross), and up to 2,000 euros for companies with fewer than 50 employees that have entered into a profit-sharing or valuation agreement for so-called “second-line occupations (i.e. professionals, excluding caregivers, who have continued to work on-site during the lockdowns).

The government has also extended the increase to 75% of the amount of the donation, of the tax reduction granted for a donation to an association that helps the most deprived. This increase also applies to donations to religious associations.

In addition, new tax credits will appear this year: those of 30% granted for a first subscription to the information press, or even 75% (within the limit of 300 euros) for the installation of an electric vehicle charging system in a shelter.

Finally, the tax credit rate for an investment in SMEs will be increased from 18% to 25% for investments made between 9 May and 31 December 2021.

Please note that the €100 inflation bonus received by millions of households from December 2021 is not subject to income tax.