Capital taxation

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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.


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

Authors: Antoine Bozio, Pauline Charousset, Lisa Degalle, Brice Fabre, Jonathan Goupille, Domitille Friguet and Malka Guillot

Contacts: Pauline Charousset, Brice Fabre


Download “IPP tables: capital taxation

(January 2018) .xls format, 177 Ko, 14 sheets

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Table of content

I. Levy in discharge on capital income (until 2017)
1 Taxes capital income with fixed rate of returns
2 Taxes on life insurances

II. Flat-rate taxes on capital income
3 Flat tax on capital income

II. Social levies
4 CSG and CRDS on financial income
(CSG: Generalised Social Contribution ;
CRDS: Contribution to the Reimbursement of the Social Debt)
5 Other social levies on financial income

IV. Wealth tax computation
6 Wealth tax schedule
7 “Décote” computation
8 Wealth tax ceiling
9 Tax reductions for investment and donations
10 Discount and rebate
11 Tax shield (2005-2010)
12 Furniture package

V. Real estate tax computation
13 Wealth tax schedule
14 “Décote” computation
15 Wealth tax ceiling
16 Tax reductions for investment and donations
17 Discount and rebate
18 Furniture package

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Archives

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