INCOME TAX 2022. The Fisc proceeds this Monday, September 26 to levy the income tax balance of 10 million taxpayers.
[Mis à jour le 26 septembre 2022 à 10h21] No, the tax period is not over in 2022. Like every year in September, the time to do the accounts has come. A moment that you may have forgotten, unlike the tax administration which proceeds this Monday, September 26 to the regularization of your tax balance to be paid, if the withholding tax was insufficient in relation to the amount from. It is also possible that you received a tax credit advance, or an excessive tax reduction last January. The taxman simply makes up for this discrepancy. To be completely sure of the veracity of the levy, the wording must clearly mention “SOLDE TAX REVENUS 2021”. Regarding the amount withdrawn, it can be split up to 4 operations. Here’s why. If the tax due is less than 300 euros, the deduction will be made in one go and will correspond to the total amount of the tax due. If the amount is greater than 300 euros, three additional direct debits (of the same amount) will be made on October 27, November 25 and December 27, 2022. That is, spread over four months.
As a reminder, income taxes are taxes that affect income, profits and capital gains. They are based on the actual or presumed income of natural persons, households, companies and non-profit institutions serving households. They include taxes on assets (land, buildings) when these serve as a basis for estimating the income of their owners. For households, this tax essentially includes personal income tax (IRPP), the general social contribution (CSG) and the contribution for the repayment of social debt (CRDS). For the business sector, this mainly concerns corporation tax. Income tax is progressive, ie its marginal rate increases with taxable income. The calculation of the tax is also made according to the situation and the family expenses of the taxpayer and a progressive scale fixed by income brackets. The 2022 tax rates applicable to 2021 income range between 0% and 45%.
After filing the tax return in the spring, the reporting campaign is not over! Indeed, from the month of July, the first tax notices are sent by the tax authorities. Here are some key dates not to forget before the end of 2022:
- July 29 to August 31 : receipt of the tax notice in the event of reimbursement by the tax authorities
- July 25 to August 5 : receipt of the tax notice if you have nothing more to pay
- July 29 to August 5 : receipt of the tax notice if you have a balance to pay in 2022
- Monday, September 26 : payment of income tax balance
Here is the income tax schedule that currently applies, since January 1, 2022:
- Below 10,225 euros of taxable income: 0%
- Between 10,225 euros and 26,070 euros of taxable income: 11%
- Between 26,070 euros and 74,545 euros of taxable income: 30%
- Between 74,545 euros and 160,336 euros of taxable income: 41%
- Beyond 160,336 euros of taxable income: 45%
Lall income (salaries, pensions, pensions, property income) that you collect over the tax year are studied by the tax authorities. First, it is necessary to determine net taxable income – information that you can find on your payslip if you are an employee. As a reminder, a flat-rate deduction of 10% is applied for professional expenses. If this allowance is less than your total professional expenses, you can then deduct the amount of your actual expenses. Have you determined your net taxable income? You must divide it by the number of shares in your tax household. This gives you your family quotient. The family quotient is used to determine taxable income for the tax household. Apply the amount obtained to the tax scale.
Do you want to know how many tax shares are attached to your household for the calculation of your income tax? Remember that this family quotient is set according to the situation of the taxpayer’s family and the number of dependents. It is used to establish the reference income used to calculate income tax and to calculate the amount of certain social benefits. It can be determined by the CAF or by the tax authorities. But then, how to calculate it? Two parameters come into play. The taxable income of the year N-1 for taxes, and N-2 for the Caf. Then, the number of tax shares in your household, determined through a grid (available below).
To calculate this family quotient, the tax authorities divide the amount of your taxable income by your number of family quotient shares. Here is the calculation formula: net taxable income / number of tax shares. The result is subject to the progressive scale of income tax (also in this article) and finally multiplied by the number of shares in your tax household to obtain the amount of income tax due. The progressive scale includes 5 brackets from 0% to 45% depending on your salary level.
| Number of children | Single, divorced or widowed | Married or PACS couple |
| 0 | 1 | 2 |
| 1 | 1,5 | 2,5 |
| 2 | 2 | 3 |
| 3 | 3 | 4 |
| 4 | 4 | 5 |
| Additional child | 1 | 1 |
Do you want to calculate the amount of your income tax in order to predict what awaits you at the end of the summer? The easiest way is to use the income tax simulator provided by the tax authorities. Before starting the simulation, get your hands on the following: net taxable income, charges, tax benefits and Withholding. The more precise elements you bring, the more accurate your income tax simulation will be. You will then obtain an estimate of your tax, with the application of a discount or not, and you will know if you are liable for a balance in the summer with regard to what you have already paid.
Prefer to calculate it yourself? Calculating income tax will take you a little longer. You will have to get your hands on your net taxable income, then determine the number of shares in your tax household, deduct your expenses and then apply the income tax scale (read below), without forgetting your tax advantages (credits and tax cuts). Are you ready to take the plunge? Consult our dedicated file without further delay to find out the amount of your income tax now: