Capital taxation

baremes-ipp-taxcap-pict

The file below presents all the parameters necessary to compute taxes on capital income and the wealth tax in France. These parameters correspond to the parameters used in the micro-simulation model TAXIPP.

All legal references such as laws and decrees are systematically indicated. The first row of the file (concealed) indicates the parameter names used in TAXIPP.


Table of content

  1. Prélèvement forfaitaire sur les revenus du capital (depuis 1965)
    1. Levy in discharge on capital income (1965-2017)
    2. Levy in discharge on life insurance (1983-2017)
    3. Flat tax on capital income (from 2018) (depuis 2018)
  2. Social levies on financial income (depuis 1984)
    1. CSG on financial income (depuis 1990)
    2. CRDS on financial income (depuis 1996)
    3. Other social levies on financial income (1987-1996)
    4. Other social levies on financial income (1984-1996)
    5. Other social levies on financial income (1985-1990)
    6. Other social levies on financial income (1997-2018)
    7. Other social levies on financial income (2003-2018)
    8. Other social levies on financial income (depuis 2012)
  3. Wealth tax computation (depuis 1982)
    1. Wealth tax schedule
    2. Furniture package (1982-1986)
  4. Wealth tax computation (depuis 1987)
    1. Wealth tax schedule
    2. "Décote" computation (2013-2017)
    3. Wealth tax ceiling (depuis 1989)
    4. Tax reductions for investment and donations (2008-2017)
    5. Discount and rebate (depuis 1989)
    6. Tax shield (2005-2010)
    7. Furniture package (1987-2017)
    8. Taxable share of shares handled by employees, corporate officer or with duration commitment (depuis 2002)
  5. Real estate tax computation (depuis 2018)
    1. Wealth tax schedule
    2. Real estate tax computation (depuis 2018)
    3. Wealth tax ceiling (depuis 2018)
    4. Tax reductions for investment and donations (depuis 2018)
    5. Discount and rebate (depuis 2018)
    6. Real estate tax computation (depuis 2018)
  6. Produits d'épargne règlementée (depuis 1818)
    1. Livret A (depuis 1818)
    2. Livret d'épargne populaire (depuis 2011)
    3. Taux d'inflation (depuis 2022)

……………………

Partager cette page →

Ce message est également disponible en : French