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)