Income tax

baremes-ipp-imporev-pict

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.


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. Deductions for real estate investments (1996-)
    8. Abattement des revenus pour certaines professions
    9. Déductions des revenus fonciers issus de certains baux (1984 -)
    10. 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 - 2017)
    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. Tax reductions for new real estate investments (1984 -)
    15. Tax reduction for rental property investments in particular residences
    16. Reductions for French Overseas Territories taxpayers
    17. Tax reduction for personal investment in Overseas department (2003-2021)
    18. Other tax reductions (1979 -)
    19. 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 - )
    5. Crédit d'impôt à la transition énergétique (2014-2021) et Crédit d'impôt au développement durable (2005-2014)
    6. Tax credits for personal care assistant employment (2017-)
    7. Crédit d'impôt pour les dépenses de prévention des risques technologiques (2005-)
  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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