April is traditionally the month for the tax return. Discover the dates of the campaign per department, the scale in effect this year and the calculation method.
This month of April marks the start of the income tax return, during which all taxpayers must complete their return. This year the 2022 income statement 2021 starts on Thursday 7 April. If the campaign is open simultaneously to all French people, whether they declare their income online or on paper, it will be closed on the Internet on different dates, depending on their place of residence, according to the following schedule:
- deadline Tuesday 24 May 2022 Bee midnight for the departments to go from 01 (Ain) at 19 (Corrèze) and for non-residents who have received income from French sources which are taxable in France;
- Tuesday 31 May 2022 before midnight for the departments to go from 20 (South Corsica) at 54 (Meurthe-et-Moselle);
- Wednesday 8 June 2022 in the departments to go from 55 (Mesh) at 976 (Mayotte).
The paper declaration campaign will end, she, the thursday 19 may for the millions of tax households involved.
New slices 2022
The tranches of the 2021 income tax scale have been 1 . increased by 1.4%er January 2022 in application of the Financial Act for 2022, adopted last year, recalls the Ministry of Economy and Finance†
This year the tax scale for last year has been collected as follows:
- Up to €10,225 in taxable income for one share: 0% tax
- From €10,226 to €26,070: 11%
- From €26,071 to €74,545: 30%
- From €74,546 to €160,336: 41%
- Over €160,336: 45%
To us: the income tax scale is part of the income tax calculation. The latter can be adjusted in certain specific situations, such as a ceiling for family quotient effects, the application of a discount for low resources or the taking into account in particular of discounts or tax credits.
How to calculate your income tax?
Concretely, the amount of income tax is calculated from the net taxable income, in three steps:
- Divide your net taxable income by your number of household quotient shares.
- Then apply to this result the progressive scale of the income tax that applies to the income of the relevant year (above).
- Multiply the result obtained by the number of shares of the family quotient to obtain the amount of tax owed.
To illustrate this calculation method, the Tax and Customs Administration provides the following examples.
Example 1: Case of a single person with a net taxable income of € 32,000 in 2021
For a single person, on the one hand, is the family quotient. He must therefore first perform the operation € 32,000/1 = € 32,000.
To calculate your tax, you must then submit this outcome in the scale applicable to 2021 income:
- Income bracket up to € 10,225 taxed at 0% = € 0
- Income bracket from €10,226 to €26,070: ie €15,844 taxed at 11%: €15,844 x 11% = €1,742.84
- Income bracket of €26,071 to €74,545 taxed at 30%: ie €5,929 (obtained by calculation 32,000 – 26,071) x 30% = €1,778.7.
The marginal tax rate (rate at which the last bracket is taxed) for this single person is 30%, but not all of his income is taxed at 30%. The total taxable result obtained is equal to 0 + € 1,742.84 + € 1,778.7 = € 3,521.54.
To find the tax that the single person will have to pay on his income, this amount still has to be multiplied by the number of shares of the family quotient of the single person: € 3,521.54 x 1 = € 3,521.54, rounded according to the tax to € 3,522 .
Example 2: Case of a married or PACS couple, with two minor children, with a net taxable income of €55,950 in 2021. The couple has 3 shares (2 shares for the couple and a half share for each child), their net taxable amount of So €55,950 is divided into 3 = €18,650.
To calculate your tax, you need to apply the scale developed above to your income:
- Income bracket up to € 10,225 taxed at 0% = € 0
- Income bracket €10,226 to €26,070 taxed at 11%: ie €8,424 (obtained by calculation 18,650 – 10,226) x 11% = €926.64.
The marginal tax rate of this family is 11%, but not all of their income is taxed at 11%. In this example, this family will have to pay a tax equal to 0 + €926.64 = €926.64.
This family has 3 shares of the family quotient, it is then necessary to multiply this result by the number 3. So the tax on the couple’s income will correspond to €926.64 x 3 = €2779.92, which is rounded at 2 780 €.
