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| 1 | --- |
| 2 | name: fr-personal-income-tax |
| 3 | description: > |
| 4 | Comprehensive French personal income tax (impôt sur le revenu / IR) guide for all individuals. |
| 5 | Trigger on phrases like "impôt sur le revenu", "IR France", "barème progressif", |
| 6 | "quotient familial", "décote", "prélèvement à la source", "PAS", "CEHR", |
| 7 | "contribution exceptionnelle hauts revenus", "CDHR", "déclaration 2042", |
| 8 | "revenus exceptionnels", "quotient pour revenus exceptionnels", "TMI", |
| 9 | "taux marginal d'imposition", "tranches d'imposition France", "parts fiscales", |
| 10 | "parent isolé case T", "pension alimentaire déduction", "réductions d'impôt", |
| 11 | "crédits d'impôt", "emploi à domicile", "dons associations", "plafonnement niches fiscales", |
| 12 | "non-résident fiscal France", "exit tax", "impatriation", "PUMA cotisation subsidiaire", |
| 13 | "calcul IR France", "simulation impôt sur le revenu", "avis d'imposition". |
| 14 | Covers the full IR computation sequence: progressive brackets, quotient familial with |
| 15 | plafonnement, décote, CEHR, CDHR, prélèvement à la source, deductions/reductions/credits, |
| 16 | non-residents, and special cases. For capital gains see fr-capital-gains, for rental |
| 17 | income see fr-rental-income, for crypto see fr-crypto-tax. |
| 18 | version: 1.0 |
| 19 | jurisdiction: FR |
| 20 | tax_year: 2025 |
| 21 | category: international |
| 22 | --- |
| 23 | |
| 24 | # France — Personal Income Tax (Impôt sur le Revenu) — Comprehensive Guide v1.0 |
| 25 | |
| 26 | > **Based on work by [Romain Simon (@romainsimon)](https://github.com/romainsimon/paperasse)**, licensed under MIT. Adapted for the OpenAccountants format. |
| 27 | |
| 28 | > **Disclaimer:** This skill is for informational purposes only and does not constitute tax advice. All positions must be reviewed and signed off by a qualified expert-comptable or avocat fiscaliste before filing. Get this reviewed at **openaccountants.com**. |
| 29 | |
| 30 | --- |
| 31 | |
| 32 | ## Section 1 — Quick Reference |
| 33 | |
| 34 | | Field | Value | |
| 35 | |---|---| |
| 36 | | Country | France (République française) | |
| 37 | | Tax | Impôt sur le Revenu (IR) + Prélèvements sociaux + CEHR + CDHR | |
| 38 | | Currency | EUR only | |
| 39 | | Tax year | Calendar year (1 January – 31 December) | |
| 40 | | Primary legislation | Code Général des Impôts (CGI), art. 197 | |
| 41 | | Tax authority | Direction Générale des Finances Publiques (DGFiP) | |
| 42 | | Filing portal | impots.gouv.fr (espace particulier) | |
| 43 | | Filing deadline | Late May / early June (varies by département, online) | |
| 44 | | Key forms | 2042, 2042-C, 2042-C-PRO, 2042-IFI, 2047, 2074, 2086 | |
| 45 | |
| 46 | --- |
| 47 | |
| 48 | ## Section 2 — Full IR Computation Sequence |
| 49 | |
| 50 | **Never skip a step. Each intermediate must be computed.** |
| 51 | |
| 52 | ``` |
| 53 | 1. Revenus bruts par catégorie |
| 54 | ↓ abattements spécifiques (10% salaires, 10% pensions, 40% dividendes if barème…) |
| 55 | 2. Revenus nets catégoriels |
| 56 | ↓ somme |
| 57 | 3. Revenu brut global (RBG) |
| 58 | ↓ déductions (PER, pension alimentaire, CSG déductible N-1) |
| 59 | 4. Revenu Net Imposable (RNI) |
| 60 | ↓ ÷ nombre de parts |
| 61 | 5. Quotient |
| 62 | ↓ application du barème progressif |
| 63 | 6. Impôt par part |
| 64 | ↓ × nombre de parts |
| 65 | 7. Impôt brut |
| 66 | ↓ plafonnement du gain QF |
| 67 | 8. Impôt après QF |
| 68 | ↓ décote (if impôt < threshold) |
| 69 | 9. Impôt après décote |
| 70 | ↓ − réductions d'impôt (floor at 0) |
| 71 | 10. Impôt après réductions |
| 72 | ↓ − crédits d'impôt (refundable — can be negative) |
| 73 | 11. Impôt net |
| 74 | + Prélèvements sociaux (separate, on capital income) |
| 75 | + CEHR (if RFR > thresholds) |
| 76 | + CDHR (if effective rate < 20% floor) |
| 77 | = Total tax liability |
| 78 | ``` |
| 79 | |
| 80 | --- |
| 81 | |
| 82 | ## Section 3 — Progressive Rate Table (Barème IR) |
| 83 | |
| 84 | ### 2025 Brackets (revenus 2025, déclaration 2026) — per part |
| 85 | |
| 86 | | Revenu net imposable (EUR/part) | Rate | Cumulative tax at top of bracket | |
| 87 | |---|---|---| |
| 88 | | 0 – 11,600 | 0% | 0 | |
| 89 | | 11,601 – 29,579 | 11% | 1,977.69 | |
| 90 | | 29,580 – 84,577 | 30% | 18,477.09 | |
| 91 | | 84,578 – 181,917 | 41% | 58,386.49 | |
| 92 | | Above 181,917 | 45% | — | |
| 93 | |
| 94 | *Tranches LFI 2026 (revenus 2025, indexation +0.9%). Source: art. 197 CGI.* |
| 95 | |
| 96 | ### Worked Example — Single, RNI = EUR 40,000, 1 part |
| 97 | |
| 98 | | Bracket | Calculation | Tax | |
| 99 | |---|---|---| |
| 100 | | 0 – 11,600 | 11,600 × 0% | 0 | |
| 101 | | 11,601 – 29,579 | 17,979 × 11% | 1,977.69 | |
| 102 | | 29,580 – 40,000 | 10,421 × 30% | 3,126.30 | |
| 103 | | **Total** | | **5,103.99** | |
| 104 | |
| 105 | --- |
| 106 | |
| 107 | ## Section 4 — Abattements (Standard Deductions) by Income Category |
| 108 | |
| 109 | | Income type | 2042 box | Abattement | Min / Max | Notes | |
| 110 | |---|---|---|---|---| |
| 111 | | Salaries (salaires) | 1AJ/1BJ | 10% | min EUR 509, max EUR 14,555 | Or opt for frais réels | |
| 112 | | Pensions / retirement | 1AS/1BS | 10% | min EUR 450, max EUR 4,446 per household | | |
| 113 | | **Unemployment (ARE)** | **1AP/1BP** | **None** | — | Common trap: never put in 1AJ | |
| 114 | | Dividends (option barème) | 2DC | 40% | — | Only under barème option | |
| 115 | | Dividends (PFU) | 2DC | None | — | | |
| 116 | | Micro-BNC | 5TE | 34% | min EUR 305, ceiling EUR 77,700 | | |
| 117 | | Micro-foncier (bare rental) | 4BE | 30% | ceiling EUR 15,000 | | |
| 118 | | Micro-BIC LMNP long-term | 5ND | 50% | ceiling EUR 77,700 | | |
| 119 | | Micro-BIC furnished tourism unclassified | 5ND | 30% | ceiling EUR 15,000 | Loi Le Meur | |
| 120 | | Micro-BIC furnished tourism classified | 5NG | 50% | ceiling EUR 77,700 | | |
| 121 | |
| 122 | **Salary terminology trap:** |
| 123 | |
| 124 | | Term | Where found | Value | |
| 125 | |---|---|---| |
| 126 | | Salaire brut | Pay slip — top | Before contributions | |
| 127 | | Salaire net | Pay slip — deposited amount | After contributions, before non-deductible CSG | |
| 128 | | **Salaire net imposable (1AJ)** | **Pay slip — dedicated line** | **Amount declared in box 1AJ** | |
| 129 | | RNI (after abattement) | Avis d'imposition | 1AJ × 0.9 (standard range) | |
| 130 | |
| 131 | --- |
| 132 | |
| 133 | ## Section 5 — Quotient Familial (Family Quotient) |
| 134 | |
| 135 | ### Parts de base (base shares) |
| 136 | |
| 137 | | Situation | Base parts | |
| 138 | |---|---| |
| 139 | | Single, divorced, separated | 1 | |
| 140 | | Married / PACSed (joint filing) | 2 | |
| 141 | | Widowed without children | 1 | |
| 142 | | Widowed with child(ren) | 2 (+ child parts) | |
| 143 | |
| 144 | ### Majoration for children |
| 145 | |
| 146 | | Child rank | Additional parts | |
| 147 | |---|---| |
| 148 | | 1st child | +0.5 | |
| 149 | | 2nd child | +0.5 | |
| 150 | | 3rd child and each subsequent | +1.0 each | |
| 151 | |
| 152 | **Special cases:** |
| 153 | - Shared custody (résidence alternée): half the above values (0.25 / 0.25 / 0.5) |
| 154 | - Disabled child (carte CMI-invalidité): +0.5 additional part |
| 155 | - Single parent (parent isolé, case T): +0.5 on first child |
| 156 | |
| 157 | ### Examples |
| 158 | |
| 159 | | Household | Total parts | |
| 160 | |---|---| |
| 161 | | Single, no children | 1 | |
| 162 | | Single, 1 child | 1.5 (or 2 if parent isolé) | |
| 163 | | Married, 0 children | 2 | |
| 164 | | Married, 2 children | 3 | |
| 165 | | Married, 3 children | 4 | |
| 166 | |
| 167 | ### Plafonnement du gain QF (QF capping) |
| 168 | |
| 169 | **Critical mechanism often forgotten.** The tax benefit from supplementary half-parts (children) is capped. |
| 170 | |
| 171 | **Algorithm:** |
| 172 | |
| 173 | ``` |
| 174 | tax_with_all_parts = normal calculation with all parts |
| 175 | tax_without_children = calculation with base parts only (1 or 2) |
| 176 | actual_gain = tax_without_children − tax_with_all_parts |
| 177 | |
| 178 | cap_per_half_part = EUR 1,807 (revenus 2025) |
| 179 | nb_supplementary_halves = (total_parts − base_parts) × 2 |
| 180 | max_gain = cap_per_half_part × nb_supplementary_halves |
| 181 | |
| 182 | final_tax = tax_without_children − min(actual_gain, max_gain) |
| 183 | ``` |
| 184 | |
| 185 | **Practical consequence:** above approximately EUR 90,000–100,000 RNI for a couple with 2 children, the QF benefit plateaus at EUR 3,614 (2 × EUR 1,807). |
| 186 | |
| 187 | **Parent isolé (case T):** the half-part for single parents has its own higher cap (EUR 4,273 for the first child-related part). Widowed with children: cap EUR 4,273. |
| 188 | |
| 189 | --- |
| 190 | |
| 191 | ## Section 6 — Décote (Low-Income Smoothing) |
| 192 | |
| 193 | Applied **after** QF plafonnement, **before** reductions/credits. |
| 194 | |
| 195 | ### Formulas (revenus 2025) |
| 196 | |
| 197 | | Situation | Condition | Décote formula | |
| 198 | |---|---|---| |
| 199 | | Single | Impôt brut < EUR 1,982 | 897 − 0.4525 × impôt brut | |
| 200 | | Couple | Impôt brut < EUR 3,277 | 1,483 − 0.4525 × impôt brut | |
| 201 | |
| 202 | **The décote cannot make the tax negative (floor at 0).** |
| 203 | |
| 204 | ### Effective marginal rate in the décote zone |
| 205 | |
| 206 | In the décote zone, each additional euro of income: |
| 207 | - Increases tax at the bracket rate |
| 208 | - Reduces the décote by 0.4525 × that amount |
| 209 | |
| 210 | Effective marginal rate ≈ bracket_rate × 1.4525. A household in the 11% bracket can face ~16% effective marginal rate in the décote zone. |
| 211 | |
| 212 | --- |
| 213 | |
| 214 | ## Section 7 — CEHR (Contribution Exceptionnelle sur les Hauts Revenus) |
| 215 | |
| 216 | Base: **RFR** (revenu fiscal de référence), not RNI. Added on top of IR net. Art. 223 sexies CGI. |
| 217 | |
| 218 | | Situation | 3% bracket | 4% bracket | |
| 219 | |---|---|---| |
| 220 | | Single | EUR 250,001 – 500,000 | > EUR 500,000 | |
| 221 | | Couple | EUR 500,001 – 1,000,000 | > EUR 1,000,000 | |
| 222 | |
| 223 | Smoothing possible over the average of the 2 preceding years. |
| 224 | |
| 225 | --- |
| 226 | |
| 227 | ## Section 8 — CDHR (Contribution Différentielle sur les Hauts Revenus) |
| 228 | |
| 229 | **Distinct from CEHR.** Imposes a **20% floor** on effective tax rate for high-RFR households. Art. 224 CGI, created by LFI 2025 (loi n° 2025-127), extended by LFI 2026 until deficit < 3% GDP. |
| 230 | |
| 231 | | Situation | RFR threshold | |
| 232 | |---|---| |
| 233 | | Single, widowed, separated, divorced | > EUR 250,000 | |
| 234 | | Couple (married or PACSed, joint filing) | > EUR 500,000 | |
| 235 | |
| 236 | **Mechanism:** if (IR + CEHR) / adjusted RFR < 20%, the CDHR tops up the difference. |
| 237 | |
| 238 | **Automatic calculation** by the administration after filing. Advance of 95% due between 1–15 December via impots.gouv.fr PAS service. |
| 239 | |
| 240 | **Typical profiles affected:** executives with large PFU dividends (effective IR ~12.8% while RFR > 250k), business angels with large capital gains, RSU/BSPCE vesting years. |
| 241 | |
| 242 | --- |
| 243 | |
| 244 | ## Section 9 — Prélèvement à la Source (PAS — Withholding at Source) |
| 245 | |
| 246 | ### Two mechanisms |
| 247 | |
| 248 | | Mechanism | Income types | Collector | |
| 249 | |---|---|---| |
| 250 | | Retenue à la source (withholding) | Salaries, pensions, unemployment | Employer / pension fund / Pôle Emploi | |
| 251 | | Acompte contemporain (advance payment) | BIC, BNC, BA, rental income, received alimony | DGFiP via bank debit (monthly or quarterly) | |
| 252 | |
| 253 | ### Rate types |
| 254 | |
| 255 | | Rate type | Description | |
| 256 | |---|---| |
| 257 | | Personalised (default) | Calculated by DGFiP from last filing | |
| 258 | | Individualised (couples) | Separate rates per spouse — same total, different split | |
| 259 | | Neutral (non-personalised) | Grid for single with no children — confidentiality option | |
| 260 | |
| 261 | ### Modulation |
| 262 | |
| 263 | - **Downward:** allowed if estimated gap > 5%. Penalty 10% if gap > 10% and unjustified (art. 1729 G CGI). |
| 264 | - **Upward:** allowed without minimum threshold. |
| 265 | - **Life change:** marriage, PACS, birth, divorce, death — signal within **60 days** (art. 204 I CGI). |
| 266 | |
| 267 | ### Annual settlement |
| 268 | |
| 269 | PAS is an **advance**, not final. Declaration in Apr-Jun N+1 leads to: |
| 270 | 1. Definitive IR calculated on year N income |
| 271 | 2. Compared with total withheld in N |
| 272 | 3. **Balance due** (September N+1, spread if > EUR 300) or **refund** (July-August N+1) |
| 273 | |
| 274 | ### January advance for tax credits |
| 275 | |
| 276 | DGFiP pays a **60% advance** mid-January based on N-2 expenses (emploi à domicile, garde d'enfant, dons, Pinel). Adjusted in summer N+1. Option to renounce in December if expense won't recur. |
| 277 | |
| 278 | --- |
| 279 | |
| 280 | ## Section 10 — Deductions, Reductions, and Credits |
| 281 | |
| 282 | ### Fundamental distinction |
| 283 | |
| 284 | | Mechanism | Acts on | Refundable if excess? | Calculation step | |
| 285 | |---|---|---|---| |
| 286 | | **Déduction** | Taxable income (RNI) | N/A | Step 3 | |
| 287 | | **Réduction** | Tax due | No — floor at 0 | Step 9 | |
| 288 | | **Crédit** | Tax due | Yes — refunded | Step 10 | |
| 289 | |
| 290 | A EUR 1,000 deduction at TMI 30% saves EUR 300. A EUR 1,000 credit saves EUR 1,000. |
| 291 | |
| 292 | ### Key deductions (act on RNI) |
| 293 | |
| 294 | | Deduction | Limit | Notes | |
| 295 | |---|---|---| |
| 296 | | PER (épargne retraite) | 10% of professional income, min EUR 4,710, max EUR 37,680 | Report unused caps 3 years; couple mutualisation | |
| 297 | | Pension alimentaire (child support) | Capped annually | Proof of need and actual payment required | |
| 298 | | CSG déductible | 6.8% of capital income CSG | Only if barème option on capital in N-1; zero under PFU | |
| 299 | | Frais réels (actual expenses) | Replaces 10% salary abattement | Must document every expense | |
| 300 | |
| 301 | ### Key reductions (floor at 0) |
| 302 | |
| 303 | **Subject to the EUR 10,000 global cap (plafonnement des niches fiscales):** |
| 304 | |
| 305 | | Device | Rate | Notes | |
| 306 | |---|---|---| |
| 307 | | Pinel | Spread over 6/9/12 years | Last vintage 2024 — in extinction | |
| 308 | | FCPI / FIP | 18% – 25% of investment | Separate investment ceiling | |
| 309 | | Denormandie | Similar to Pinel, older housing | Targeted to degraded town centres | |
| 310 | |
| 311 | **Outside the EUR 10,000 cap:** |
| 312 | |
| 313 | | Device | Rate | Notes | |
| 314 | |---|---|---| |
| 315 | | Dons associations (charitable gifts) | 66% standard; 75% for poverty relief (up to EUR 1,000/year) | Excess above 20% of taxable income reportable 5 years | |
| 316 | | Cotisations syndicales (union dues) | 66% | Cap: 1% of gross salary | |
| 317 | | Girardin industriel (overseas) | Variable | Specific conditions | |
| 318 | |
| 319 | ### Key credits (refundable) |
| 320 | |
| 321 | | Credit | Rate | Ceiling | Notes | |
| 322 | |---|---|---|---| |
| 323 | | Emploi à domicile (home help) | 50% | EUR 12,000/year (max credit EUR 6,000); +EUR 1,500 per child or person 65+ (max EUR 15,000) | CESU+ instant advance available since 2022 | |
| 324 | | Garde d'enfant hors domicile (childcare) | 50% | EUR 3,500/child (max credit EUR 1,750/child) | Child under 6 at 1 January | |
| 325 | |
| 326 | ### Global cap on tax incentives (plafonnement des niches fiscales) |
| 327 | |
| 328 | **EUR 10,000 per year** (EUR 18,000 for specific overseas investments). |
| 329 | |
| 330 | Devices "inside the cap" (Pinel, FCPI, etc.) are summed. If total exceeds EUR 10,000, the excess is **lost** (not reportable). |
| 331 | |
| 332 | Devices "outside the cap" (charitable gifts, home help credit) are unlimited by this mechanism. |
| 333 | |
| 334 | --- |
| 335 | |
| 336 | ## Section 11 — Special Cases |
| 337 | |
| 338 | ### Revenus exceptionnels — Quotient mechanism |
| 339 | |
| 340 | Smoothing for one-off income (RSU vesting, departure indemnity, exceptional bonus) that would artificially push through multiple brackets. |
| 341 | |
| 342 | **Formula (coefficient = 4):** |
| 343 | |
| 344 | ``` |
| 345 | supplementary_tax = [IR(ordinary_income + exceptional/4) − IR(ordinary_income)] × 4 |
| 346 | ``` |
| 347 | |
| 348 | **Conditions:** |
| 349 | - Income exceeds the average of taxable income over the 3 preceding years |
| 350 | - Exceptional, non-recurring character |
| 351 | - Explicit request on the declaration |
| 352 | |
| 353 | **Useless if** the household is already at TMI 45% — the marginal rate doesn't change with division. |
| 354 | |
| 355 | ### Non-residents |
| 356 | |
| 357 | - Taxed only on **French-source income** (art. 164 A CGI) |
| 358 | - Minimum rate: 20% on fraction ≤ EUR 27,519 and 30% above (revenus 2025) |
| 359 | - No quotient familial beyond 2 parts; no décote |
| 360 | - Tax treaty analysis required — out of scope for complex cases |
| 361 | |
| 362 | ### PUMA — Cotisation subsidiaire maladie |
| 363 | |
| 364 | Affects individuals with low professional income but significant capital income. |
| 365 | |
| 366 | | Condition | Threshold (2025) | |
| 367 | |---|---| |
| 368 | | Professional income below | ~20% PASS ≈ EUR 9,420 | |
| 369 | | Capital income above | ~50% PASS ≈ EUR 23,550 | |
| 370 | |
| 371 | Rate: **6.5%** on (capital income − 50% PASS). Collected by URSSAF, not DGFiP. Non-deductible from IR. |
| 372 | |
| 373 | **Trap:** commonly forgotten in FIRE / early-retirement simulations — adds ~6.5% on top of PS. |
| 374 | |
| 375 | ### Year of marriage / PACS |
| 376 | |
| 377 | Joint filing for the entire year (since 2011), or separate filing on option. Compute both to find more favourable. |
| 378 | |
| 379 | ### Year of divorce / separation |
| 380 | |
| 381 | Separate filing for the full year. Case T (parent isolé) available for the parent with sole custody. |
| 382 | |
| 383 | ### Year of spouse's death |
| 384 | |
| 385 | Joint filing from 1 January to date of death. Separate filing for the surviving spouse for the remainder. |
| 386 | |
| 387 | ### Statute of limitations (droit de reprise) |
| 388 | |
| 389 | | Tax | Standard period | |
| 390 | |---|---| |
| 391 | | IR | 3 years | |
| 392 | | IFI | 6 years | |
| 393 | | All taxes (undisclosed activity / fraud) | 10 years | |
| 394 | |
| 395 | **Document retention:** minimum 6 years (recommended: 10 years). |
| 396 | |
| 397 | --- |
| 398 | |
| 399 | ## Section 12 — Conservative Defaults |
| 400 | |
| 401 | | Ambiguity | Default | |
| 402 | |---|---| |
| 403 | | Filing status unknown | Single, 1 part | |
| 404 | | Number of children unknown | 0 | |
| 405 | | Regime unknown | Barème progressif (no PFU option) | |
| 406 | | Credit eligibility unclear | No credit applied | |
| 407 | | PAS rate unknown | Standard personalised rate | |
| 408 | | ARE vs salary unclear | Classify as ARE (no 10% abattement — conservative) | |
| 409 | |
| 410 | --- |
| 411 | |
| 412 | ## Section 13 — Key Legal References |
| 413 | |
| 414 | | Rule | Article | |
| 415 | |---|---| |
| 416 | | Progressive brackets | art. 197 CGI | |
| 417 | | Quotient familial | art. 194–195 CGI | |
| 418 | | QF capping | art. 197-2 CGI | |
| 419 | | Décote | art. 197-4° CGI | |
| 420 | | 10% salary abattement | art. 83-3° CGI | |
| 421 | | CEHR | art. 223 sexies CGI | |
| 422 | | CDHR | art. 224 CGI | |
| 423 | | PAS | art. 204 A to 204 N CGI | |
| 424 | | Exceptional income quotient | art. 163-0 A CGI | |
| 425 | | PER deduction | art. 163 quatervicies CGI | |
| 426 | | Non-residents | art. 164 A to 165 CGI | |
| 427 | | Tax residence definition | art. 4 B CGI | |
| 428 | | Charitable gifts | art. 200 CGI | |
| 429 | | Home help credit | art. 199 sexdecies CGI | |
| 430 | | Childcare credit | art. 200 quater B CGI | |
| 431 | | Global cap (niches) | art. 200-0 A CGI | |
| 432 | | PUMA | art. L. 380-2 CSS | |
| 433 | |
| 434 | --- |
| 435 | |
| 436 | *OpenAccountants — open-source tax computation skills* |
| 437 | *This output must be reviewed by a qualified professional before filing or acting upon.* |
| 438 | *Latest verified skills: **openaccountants.com** | Report errors: **github.com/openaccountants/openaccountants*** |
| 439 |
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About
Comprehensive French personal income tax (impôt sur le revenu / IR) guide for all individuals. Trigger on phrases like "impôt sur le revenu", "IR France", "barème progressif", "quotient familial", "décote", "prélèvement à la source", "PAS", "CEHR", "contribution exceptionnelle hauts revenus", "CDHR", "déclaration 2042", "revenus exceptionnels", "quotient pour revenus exceptionnels", "TMI", "taux marginal d'imposition", "tranches d'imposition France", "parts fiscales", "parent isolé case T", "pension alimentaire déduction", "réductions d'impôt", "crédits d'impôt", "emploi à domicile", "dons associations", "plafonnement niches fiscales", "non-résident fiscal France", "exit tax", "impatriation", "PUMA cotisation subsidiaire", "calcul IR France", "simulation impôt sur le revenu", "avis d'imposition". Covers the full IR computation sequence: progressive brackets, quotient familial with plafonnement, décote, CEHR, CDHR, prélèvement à la source, deductions/reductions/credits, non-residents, and special cases. For capital gains see fr-capital-gains, for rental income see fr-rental-income, for crypto see fr-crypto-tax.
FRty-2025
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