The deadlines for the declaration of income, different according to three categories of departments in which the declarant's domicile is located on January 1, 2022, have just been unveiled.

A practical brochure (more than 400 pages!) has also been put online.

Among the novelties this year (in particular), a more generous mileage scale and an exceptional increase for donations to worship.

The mileage scale

The mileage scale is increased by 10% for income tax in 2021. This exceptional increase takes into account the sharp increase in prices borne by employees who use their vehicle to carry out their professional activity.

Widows over 74

Widows over 74 whose spouse received the combatant's pension now also benefit from the increase, regardless of the age at which the latter died (before or after the age of 74).

Donations to worship

The rate of the tax reduction for donations to cultural associations or public religious establishments is increased from 66% to 75%.

It should also be noted that the increase to 1,000 euros in the ceiling for donations to associations helping people in difficulty or who fight against domestic violence, giving rise to a tax reduction of 75%, has been extended for the taxation of income from 2021.

Newspapers

A new tax credit for the first subscription to the political or general information press, at the rate of 30%, has been created for sums paid between May 9, 2021 and December 31, 2022 for the first subscription to a newspaper , to a periodical publication at most quarterly or to an online press service.

The "Macron" bonus


The exceptional purchasing power bonus (known as the “Macron” bonus), paid between June 1, 2021 and March 31, 2022 to employees who have received remuneration less than three times the minimum wage, is exempt up to 1,000 euros, or 2,000 euros if the employer has set up a profit-sharing agreement or has concluded an agreement to promote the professions of second-line workers.

electric cars

A tax credit is created for expenses incurred for the installation of an electric vehicle charging system equipping a dwelling of which the taxpayer is the owner, tenant or occupant free of charge, regardless of the level of his income and that this dwelling is assigned to the main or secondary dwelling.

The tax credit is equal to 75% of the amount of supply and installation expenses, without being able to exceed 300 euros per charging system.

The "sustainable mobility" package

Since May 2020, employers have been able to allocate their employees a “sustainable mobility” package to cover all or part of the costs of home-work travel carried out by non-polluting transport (bicycles, electric scooters, carpooling, etc.).

This coverage is exempt from income tax and social charges up to a maximum limit of 500 euros per year per employee.

Since August 25, 2021, this ceiling has even been increased to 600 euros in the event of accumulation with the partial reimbursement of a public transport or self-service bicycle subscription.

Teleworking costs

Like last year, the lump sum allowances paid by employers to cover teleworking costs incurred by their employees in 2021 are exempt from income tax up to a limit of 580 euros per year.

The State supports an exemption within the limit of 2.50 euros per day, 55 euros per month or 580 euros per year.

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