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

[Mise à jour du vendredi 06 mai 2022 à 09h35] All taxpayers are required to fill out an income tax return, even if income tax has been deducted at source since January 1, 2019. The tax return enables the calculation the total amount of income tax for which the taxpayer is liable for the tax year, i.e. this year 2021. Second, the tax authorities deduct the withholdings made in the last year to determine whether the tax household has to pay a Income tax balance, as of September 2022. The calculation of personal income tax is determined by applying a scale consisting of five brackets to which a tax percentage corresponds. Each of these tranches applies progressively.

The deadlines depend primarily on the type of declaration chosen. The first deadline is Thursday May 19 for taxpayers still using the paper form. For the online declaration, the deadline depends on the department number (see below).

Each spring, taxpayers are required to report their income so 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: Start of the declaration campaign
  • Thursday, May 19, 2022: Registration deadline for taxpayers with paper form
  • Tuesday, May 24, 2022 : Deadline for Zone 1 (departments numbered 01 to 19) and non-residents
  • Tuesday, May 31, 2022: Deadline for Zone 2 (divisions numbered 20 to 54)
  • Wednesday, June 8, 2022: Zone 3 (divisions 55 through 976) deadline and end of income tax reporting period
  • End of July-August 2022: Submission of income tax assessments and possible refunds for specific taxpayers
  • September 2022: Payment of the income tax balance for taxpayers whose withholding is less than the total income tax date for the year 2021.

The income tax scale is used to calculate the gross tax: It consists of 5 taxable income classes and a tax percentage for each of these tax classes. It is reassessed every year to take account of inflation and thus maintain households’ purchasing power.

disc 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 Over €160,337 45%

The above tax rates apply to a portion of the family quotient for income earned in 2021. The thresholds for entering the brackets are increased by +1.4% due to the indexation of the inflation scale. The tax benefit cap of the family quotient increases from €1,570 in 2021 to €1,592 in 2022. Note that for income earned since January 1, 2019, the class caps of the source’s neutral rate tables are adjusted for changes in the first class of the income tax rate. 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 class
  • Step 3: Add up the taxes and multiply the total by the number of shares.

Calculate the amount of your gross tax, You must first divide your net taxable income by the number of family quotients you are entitled to. The latter depends on your family situation (single, married, PACS, divorced, widower or widower living apart) and the number of people you may need to support (minor children, adults, people with disabilities, disabled). The result of this division should then be applied to the 2020 income tax rate (see below). Finally, you need to add the tax amounts received in parentheses and multiply the sum by the number of units.

Take the example of a single person with no dependent children who had a net taxable income of €35,000. According to the rules for calculating the number of shares, he is only entitled to one. How to calculate your income tax:

  1. Divide your taxable income by the number of units, so: €35,000 / 1 = €35,000
  2. Apply its tax rate to each class, ie: 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 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 taxable net income of 35,000 euros for a single person without dependent children is therefore 4,421.54 euros.

The net tax amount to be paid corresponds to the corrected gross tax:

  • Cap on the family quotient, which caps the tax credit linked to the number of shares
  • Low resource discount. For the 2021 tax, this amount corresponds to the difference between 790 euros (1,289 euros for couples taxed together) and 45.25% of the gross tax amount. 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 201.75 euros.
  • The special contribution for high incomes
  • Various tax reductions. It should be noted that the tax is not payable if its amount is less than 61 euros before the benefits are applied.

The income tax reporting period usually falls in the spring: it begins at the beginning of April and ends at the beginning of June. All taxpayers are required to file online declarations, except for those whose residence is not connected to the internet and who do not have the faculties. In 2022, the income tax reporting period started on April 7th. The deadline depends on the department number (see previous paragraph).

The tax authorities provide several tools to determine the total amount of income tax that you have to pay for the year 2021 and thus determine whether you have a tax balance to pay in September 2022. Specifically, the tax authorities have set up two models on their website: 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 have no other income).

Do you want to estimate the amount of your income tax in 2022? The first step is to determine how high your taxable income will be, which is then subject to the income tax rate. If you are an employee, nothing is easier: just find your last payslip for 2021 and keep the amount “Net tax since January 1, 2021”. This amount must appear in field 1AJ. Have you thought about the expenses of the last year that allow you to reduce the amount of your taxable income? These are known as tax deductions:

  • Child support payments to your minor or adult children.
  • Maintenance payments to parents or grandparents
  • Your professional expenses in their actual amount (actual expenses), for example based on the kilometer scale
  • Pension 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 special file:

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

  1. You benefited from an advance on the tax credit in January 2022: it is the remaining deposit that is paid to you, depending on the eligible expenses declared on your tax return.
  2. Your withholding deductions are demonstrably higher than the total amount of income tax for which you owe for the year 2021: the tax authorities therefore correct the situation by compensating you for the overpayment during the 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 assessment sent in July has any value in this regard. Even if you completed your tax return online and your ASDIR (Notice of Income Tax Declarative Situation) states that you benefit from a refund, you still need to await final confirmation from the tax authorities. .

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