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
    1. Levy in discharge on capital income (1965 - 2012)
    2. Levy in discharge on life insurance (1983 - 2017)
    3. Flat tax on capital income (from 2018)
  2. Social levies
    1. CSG and CRDS on financial income
    2. Other social levies on financial income
  3. Wealth tax computation
    1. Wealth tax schedule
    2. Furniture package
  4. Wealth tax computation
    1. Wealth tax schedule
    2. "Décote" computation
    3. Wealth tax ceiling
    4. Tax reductions for investment and donations
    5. Discount and rebate
    6. Tax shield (2005-2010)
    7. Furniture package
    8. Taxable share of shares handled by employees, corporate officer or with duration commitment
  5. Real estate tax computation
    1. Wealth tax schedule
    2. Real estate tax computation
    3. Wealth tax ceiling
    4. Tax reductions for investment and donations
    5. Discount and rebate
    6. Real estate tax computation
  6. Produits d'épargne règlementée
    1. Livret A
    2. Livret d'épargne populaire
    3. Taux d'inflation

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