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