Impôt sur le revenu 2022 : bientôt la date limite, pour qui ?

Impôt sur le revenu 2022 : bientôt la date limite, pour qui ?

[IMPOT 2022] The income tax reporting period started on April 7. The first deadline is May 19.

[Mise à jour du vendredi 06 mai 2022 à 09h35] All taxpayers are required to complete an income tax return, even if income tax has been deducted at source since January 1, 2019. The tax return makes it possible to calculate the total amount of income tax for which the taxpayer is liable for the tax year, therefore in 2021 this year. Secondly, the tax authorities subtract the deductions at source made last year, in order to determine whether the tax household must pay a income tax balance, in September 2022. The calculation of personal income tax is determined through the application of a scale, consisting of five brackets, to which corresponds to the tax percentage. Each of these tranches applies progressively.

The deadlines depend above all on the mode of declaration chosen. The first deadline is Thursday, May 19 for taxpayers who still use the paper form. For the online declaration, the deadline depends on the department number (read below).

Each year in the spring, taxpayers must declare their income, in order to allow the tax authorities to calculate the total amount of income tax for the tax year. Here are the deadlines to remember this year:

  • Thursday, April 7, 2022: launch of the declarative campaign
  • Thursday, May 19, 2022: filing deadline for taxpayers using the paper form
  • Tuesday, May 24, 2022 : deadline for zone 1 (departments numbered from 01 to 19) and non-residents
  • Tuesday, May 31, 2022: deadline for zone 2 (departments numbered 20 to 54)
  • Wednesday, June 8, 2022: deadline for zone 3 (departments 55 to 976), and end of the income tax reporting period
  • End of July-August 2022: sending income tax notices and possible refunds for certain taxpayers
  • September 2022: payment of the income tax balance, for taxpayers whose source deductions were found to be lower than the total income tax moment for the year 2021.

The income tax scale is used to calculate the amount of gross tax: it is made up of 5 taxable income brackets and a tax percentage for each of these tax brackets. It is revalued each year to take account of inflation and thus preserve the purchasing power of households.

Slice Taxable income Rate
1 Up to €10,225 0%
2 From €10,226 to €26,070 11%
3 From 26,071 to 74,545 € 30%
4 From €74,546 to €160,336 41%
5 Above €160,337 45%

The tax rates above are those applicable for a share of the family quotient for income generated in 2021. The thresholds for entry into the brackets are increased by +1.4%, due to the indexation of the scale on inflation. The ceiling of the tax benefit of the family quotient increases from 1,570 euros in 2021 to 1,592 euros in 2022. Note that for income generated since January 1, 2019, the ceilings of the brackets of the neutral rate grids of the source are indexed to changes in the first bracket of the income tax scale. Wondering about your tax threshold in 2022? Consult our dedicated article:

  • Step 1: divide your taxable income by the number of units
  • Step 2: apply its tax rate to each bracket
  • Step 3: Add the taxes and multiply the total by the number of shares.

To calculate the amount of your gross tax, you must first divide your net taxable income by the number of family quotient shares to which you are entitled. The latter depends on your family situation (single, married, PACS, divorced, separated widower or widower) and the number of people you may have to support (minor children, adults , people with disabilities, invalids). Then, the result of this division should be applied to the 2020 income tax scale (detailed below). Finally, you must add the tax amounts obtained by bracket and multiply the total by the number of shares.

Take the example of a single person with no dependent children who received a net taxable income of 35,000 euros. Under the rules for calculating the number of shares, he is only entitled to one. Here are the steps to follow to calculate your income tax:

  1. Divide your taxable income by the number of units, i.e.: €35,000 / 1 = €35,000
  2. Apply its tax rate to each bracket, i.e.: Up to €10,225: €0; From €10,226 to €26,070: (26,070 – 10,226) x 11% = 15,844 x 11% = €1,742.84; From €26,071 to €35,000: (€35,000 – 26,071) x 30% = 8,9289 x 30% = €2,678.7
  3. Add the taxes and multiply the total by the number of shares: (€0 + €1,742.84 +€2,678.7) x 1 = €4,421.54.

The total amount of gross tax in 2022 for a net taxable income of 35,000 euros received by a single person without dependent children therefore amounts to 4,421.54 euros.

The amount of net tax payable corresponds to the corrected gross tax:

  • Capping the family quotient, which limits the tax reduction linked to the number of shares
  • Discount in case of low resources. For the 2021 tax, the amount of this is equal to the difference between 790 euros (1,289 euros for a couple subject to joint taxation) and 45.25% of the amount of the gross tax. Example for a single person whose gross tax is €1,300: €790 – €1,300 x 45.25% = €201.75. The amount of the discount is equal to 201.75 euros.
  • The exceptional contribution on high incomes
  • Various tax reductions. It should be noted that the tax is not payable when its amount, before application of any benefits, is less than 61 euros.

The income tax reporting period generally occurs in the spring: it starts at the beginning of April and ends at the beginning of June. All taxpayers are required to declare online, with the exception of those whose domicile is not connected to the Internet and who do not have the faculties. In 2022, the income tax reporting period started on April 7. The deadline depends on the department number (read previous paragraph).

The tax authorities provide several tools to assess the total amount of income tax for which you are liable for the year 2021, and thus, to determine if you will have to pay a balance of tax in September 2022. In detail, the tax authorities have established two models on their site: one in a simplified version, the other in a full version. The first is reserved for people whose tax situation is relatively simple (example: you are an employee and do not receive any other income).

Are you looking to estimate the amount of your income tax in 2022? First, it is necessary to determine what will be the amount of your taxable income, which will then be subject to the income tax scale. If you are an employee, nothing could be simpler: just find your last pay slip for the year 2021, and retain the amount “net tax since January 1, 2021”. It is this amount that must appear in box 1AJ. Have you thought about the expenses made last year that will allow you to reduce the amount of your taxable income? These are called tax deductions:

  • Alimony paid to your minor or adult children.
  • Alimony paid to a parent or grandparent
  • Your professional expenses, for their actual amount (actual expenses), using the mileage scale for example
  • Retirement savings contributions (PER, PERP, Préfon, etc.)

Would you like to know more about what allows you to reduce the amount of your income tax? Consult our dedicated file:

In some cases, the tax administration refunds income tax. The taxpayers concerned receive a transfer, generally at the end of July. You must be in one of the following scenarios:

  1. You benefited from a tax credit advance in January 2022: it is the remaining deposit that is paid to you, depending on the eligible expenses mentioned in your tax return.
  2. Your source deductions have proven to be higher than the total amount of income tax for which you are liable for the year 2021: the tax authorities therefore correct the situation, by compensating you for the overpayment during the year. tax year via withholding tax.

It will still be necessary to be patient to know if you will benefit from a refund. Only the tax notice, sent in July, has any value in this regard. Even if you have finished your tax return online, and your ASDIR (notice of income tax declarative situation) stipulates that you will benefit from a refund, you will have to wait for the final validation of the tax authorities to be fixed. .

#Impôt #sur #revenu2022 #bientôt #date #limite #pour #qui

This will close in 0 seconds