[IMPOT 2022] The income tax reporting period started on April 7th. 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 as of January 1, 2019. The tax return allows for calculation the total amount of income tax for which the taxpayer is liable for the tax year, therefore in 2021 this year. Second, the tax authorities deduct the deductions made at source last year in order to determine whether the tax household must pay tax balance in September 2022. The calculation of personal income tax is determined by applying a scale, consisting of five brackets, to which a tax rate corresponds. Each of these doses is applied gradually.
The deadlines depend mainly on the chosen way of declaration. The first deadline is Thursday, May 19 for taxpayers who continue to use the form. For the electronic declaration, the deadline depends on the department number (read below).
Every spring, taxpayers must declare their income so that the tax authorities can 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 declaration campaign
- Thursday 19 May 2022: deadline for taxpayers to apply using the printed form
- Tuesday 24 May 2022 : deadline for zone 1 (sections numbered from 01 to 19) and non-residents
- Tuesday 31 May 2022: deadline for zone 2 (sections 20 to 54)
- Wednesday, June 8, 2022: deadline for zone 3 (sections 55 to 976), and end of the income tax reporting period
- End of July-August 2022: sending income tax notices and possible refunds to certain taxpayers
- September 2022: payment of the income tax balance, for taxpayers whose deductions from the source were found to be lower than the time of the total income tax for the year 2021.
The income tax scale is used to calculate the amount of gross tax: it consists of 5 taxable income scales and a tax rate for each of these tax scales. It is reassessed every year to take inflation into account and thus maintain the purchasing power of households.
|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||Over € 160,337||45%|
The above tax rates are those that apply to a share of the family quotient of income generated in 2021. The limits for entering the parentheses increase by + 1.4%, due to the indexation of the scale of inflation. The ceiling of the tax advantage of the family quotient is increased from 1,570 euros in 2021 to 1,592 euros in 2022. Note that for income generated from 1 January 2019, the ceilings of the grid scales are neutral to the percentage of the source adjusted first of the income tax scale. Are you wondering about your tax limit in 2022? Consult our dedicated article:
- Step 1: Divide your taxable income by the number of units
- Step 2: apply the tax rate to each category
- 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 you are entitled to. The latter depends on your marital status (single, married, PACS, divorced, divorced widow or widower) and the number of people you may need to support (minors, adults, people with disabilities, people with disabilities). Next, the result of this division should be applied to the 2020 income tax scale (detailed below). Finally, you must add the tax amounts received per parenthesis and multiply the total by the number of units.
Take the example of a single person without dependent children who received a net taxable income of 35,000 euros. According to the rules for calculating the number of shares, only one is entitled. Here are the steps to follow when calculating your income tax:
- Divide your taxable income by the number of units, ie: 35,000 € / 1 = 35,000 €
- Apply its tax rate in each category, eg: 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
- 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 amounts to 4,421.54 euros.
The amount of net tax the payable corresponds to the corrected gross tax:
- Family quotient ceiling, which limits the tax reduction associated with the number of shares
- Discount in case of low resources. For the tax of 2021 this amount 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 gross tax. Example for an unmarried 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 excellent contribution to high incomes
- Various tax reductions. It is noted that the tax is not payable when its amount, before the application of any benefits, is less than 61 euros.
The income tax reporting period generally occurs in the spring: beginning in early April and ending in early June. All taxpayers are required to file electronically, with the exception of those whose home is not connected to the Internet and does not have access to schools. In 2022, the income tax reporting period began on April 7th. The deadline depends on the department number (read the previous paragraph).
The tax authorities provide various tools for estimating the total amount of income tax for which you are liable for the year 2021 and, therefore, to determine whether you will have to pay a tax balance in September 2022. In detail, the tax authorities have established two models on their website: one in simplified version, the other in full version. The first is for people whose tax situation is relatively simple (example: you are employed and receive no other income).
Are you looking to calculate the amount of your income tax in 2022? As a first step, it is necessary to determine 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 statement for the year 2021 and keep the amount “net tax from January 1, 2021”. This amount must appear in box 1AJ. Have you considered the expenses incurred last year and will they 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 grandfather
- Your business expenses, for their actual amount (actual expenses), using for example the kilometer scale
- Retirement savings contributions (PER, PERP, Préfon, etc.)
Would you like to know more about what allows you to reduce your income tax amount? Consult our special file:
In some cases, the tax administration reimburses income tax. Interested taxpayers receive a remittance, generally at the end of July. You should be in one of the following scenarios:
- You benefited from a tax credit advance in January 2022: this is the rest of the deposit paid to you, depending on the eligible expenses mentioned in your tax return.
- Deductions from your source have proven to be higher than the total amount of income tax you are liable for in 2021: the tax authorities therefore rectify the situation by compensating you for overpayment during the tax year by withholding tax.
You will still need to be patient to find out if you will benefit from a refund. Only the tax notice, sent in July, has some value in this regard. Even if you have completed your tax return electronically and the ASDIR (Income Tax Notice) states that you will benefit from a refund, you will have to wait for the final validation to be corrected by the tax authorities.