Income tax

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This file presents all the parameters of French legislation in order to compute the income tax, “impôt sur le revenu” (IR). All legal references such as law and decrees are indicated as much as possible. These tax parameters are used in TAXIPP, the IPP micro-simulation model.The first (hidden) lign of each worksheet of the file indicates the names of the parameters used in TAXIPP.

We first provide information on the taxe base (exemptions, etc.) and then parameters about tax reductions and credits. Exceptionnal mechanisms are gathered at the end.


Free copy, dissemination and use, providing the citation of this source: “Barèmes IPP: Impôt sur le revenu, Institut des politiques publiques, January 2018”logo-licence-ouverte-open-ipp-small4

Authors: Mathias André, Mahdi Jelloul, Brice Fabre Jonathan Goupille,  Malka Guillot, Thomas Piketty and Marianne Tenand

Contacts: Antoine Bozio, Malka Guillot


Download “IPP tables: Income tax”

(January 2018) .xls format, 219 Ko, 32 sheets

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Table of content

  1. Barème de l'impôt sur le revenu (depuis 1945)
    1. Thresholds and marginal tax rates (1945-)
    2. Seuils et taux d'imposition du barème d'impôt au taux neutre (2019 -)
  2. Anciens barèmes de l'impôt général sur le revenu
    1. Thresholds and marginal tax rates of the IGR tax (1915 - 1916)
    2. Thresholds and marginal tax rates of the IGR tax (1917 - 1918)
    3. Thresholds and marginal tax rates of the IGR tax (1919 - 1935)
    4. Thresholds and marginal tax rates of the IGR tax (1936 - 1941)
    5. Thresholds and marginal tax rates of the IGR tax (1942 - 1944)
  3. Computation of taxable income
    1. Wages and pensions deductions (1978 -)
    2. Investment gains and securities income (1980 -)
    3. Micro-firms and micro-landed schemes (1980 -)
    4. Deductible charges of global gross income (1975 -)
    5. Tax allowance for net taxable income ( 1978 - )
    6. IR Exemptions (1978 -)
    7. Temporary tax exemption (1978)
  4. Computation of the income tax
    1. Family quotient ceiling and "decote" (1978 - )
    2. Taxation of capital gains (1979 -)
  5. Tax reductions
    1. Gifts (1977 -)
    2. Union dues (1989 - 2016)
    3. Capital Subscription in SOFIPECHE (fishing firms) (1999 - 2012)
    4. Home-worker Employment (1992 -)
    5. Compensatory allowance (2001 -)
    6. Innovation Mutual Funds Shares Subscription (1997 -)
    7. Capital Subscription in SOFICA society (cinema) (1986 -)
    8. Small Firms Capital Subscription (PME) (1993 -)
    9. Forest works and investment (2002 -)
    10. Reduction for educated children (1993 -)
    11. Expenditures in a host Establishment for Dependent Persons (1990 -)
    12. Expenditures for big works and loan interests (1980 - 2004)
    13. Co-development Savings Account (2010 - 2011)
    14. Other tax reductions (1979 -)
    15. Temporary tax reduction (2013)
  6. Tax credits
    1. Child care costs (1979 - )
    2. Employment Allowance (2001 - 2015)
    3. Tax credits on loan interests for households' main accomodation
    4. Global ceiling for tax reductions (2009 - )
  7. Exceptional contributions
    1. Exceptional tax on high incomes (2012-)
    2. Exceptional tax increases (1947-1984)
    3. Exceptional tax cuts (1965-1992)
    4. Flat taxes and other taxes (1948-1969)

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Archives

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