Kick-off for the tax declaration: the 2022 online income declaration service, used by the vast majority of French taxpayers, opens on Thursday.
Taxpayers have until May 25 to complete their pre-filled declaration on the impots.gouv.fr website if they are non-residents or live in a department numbered from 1 to 19, until June 1 if they reside in a numbered department from 20 to 54, and until June 8 for departments numbered 55 and beyond.
Among the main new features of the 2023 tax filing campaign are the exemption of tips and the increase in the exemption limit for overtime.
Concretely, tips received in 2022 by employees in contact with customers “are exempt from income tax and social contributions and contributions”, provided that the remuneration of the taxpayer concerned does not exceed 1.6 minimum wage, details the Directorate General of Public Finances (DGFiP) in a brochure published on its website.
Other new features, “the annual ceiling for exempt overtime or additional hours is increased from 5,000 euros to 7,500 euros from January 1, 2022” and “the ceiling for the tax credit for childcare expenses for children under six is revalued from 2,300 euros to 3,500 euros per child”, specifies the DGFiP.
To take account of inflation, which returned in 2022 to levels not seen since the 1980s, the government raised the income tax scale by 5.4%.
As a result, the income of taxpayers who received less than 10,777 euros in 2022 will not be taxed and income between 10,777 and 27,478 euros will be taxed at 11%.
The tax rate increases to 30% for income between 27,478 and 78,570 euros, to 41% for income below 168,994 euros and to 45% for income above this amount.
Reserved for users whose home is not connected to the Internet, the paper declaration must be returned no later than May 22. For this minority of taxpayers, the mailing of pre-filled returns began on April 6 and will continue until April 25.