Taxation of individuals: scale, discount, what will change for you in 2023

modified: 2023-01-10 23:05:02

To drive certain changes, the government can use personal taxation. Here's what awaits you in 2023.

  Taxation of individuals: scale, discount, what will change for you in 2023

In December 2022 , the government succeeded in passing the last finance law . It thus sets the terms of income tax for 2022. Indeed, in France, everyone contributes to public finances according to their resources. Thereby, companies pay dues , and citizens pay taxes. The goal? Funding public services as well as a solid solidarity system. Our country can help retirees, the sick or even the most precarious . Nevertheless, faced with the crisis, the executive power plans to reduce personal taxation. Also, you should expect some evolutions in the less which come .

Bad news on the local tax side

Between 2018 and 2022, taxpayers gradually saw two taxes disappear. A great improvement for personal taxation . Indeed, the contribution to public broadcasting (138 euros) is no longer valid. On the housing tax side, we have also observed phasing out . The French were thus able to benefit from several successive reductions. In 2022, only the wealthiest 20% of households had to pay it. But now this tax no longer applies to main residences .

On the other hand, it persists for second homes. A blow for taxation of individuals with multiple assets . Indeed, the State intends to create an additional cost to penalize owners who leave their homes vacant. Indeed, in some areas, real estate is in a 'tight zone'. This means that there are too few rentals available to meet demand . From now on, local authorities count the tax on vacant housing (TLV) and the housing surcharge for second homes. The goal? Encourage landlords to sign a lease with tenants occupying their property. As a reminder : the TLV could well increase from 12.5 to 17% .

Other impact of local taxes on personal taxation: property tax . Indeed, due to the increase in rental values, estimated at more than 7%. Gold these values ​​are taken into account in the calculation of this local tax . In some municipalities, the cost could therefore skyrocket. Thus, in Paris, the Mayor of the capital opted for a 60% increase in property tax .

Personal taxation: the new income tax scale

Inflation can have unintended consequences . Indeed, if the prices do not stop climbing, some have also experienced an increase in their income. What could be more natural ? It is necessary pay all day-to-day expenses . But under these conditions, the tax administration decided to change its scale. The goal? Changing personal taxation , by raising the income tax bracket ceilings by 5.4%.

This measure will fairer taxation . Thus, several households, having paid taxes in 2022, may become non-taxable in 2023. Finally, for those whose income would have stagnated in the face of the crisis , this development will also lower their taxes. Another advance for personal taxation: the effect of the veteran card for widows and widowers . Thus, all people over the age of 74, who have lost a spouse holding this card, will be entitled to an additional half share of the family quotient. However, until 2023, this benefit only concerned people who saw their husband die before the age of 74. Now, this measure can give them the right to more social assistance, and a reduction in their taxes .

Tax cuts will continue

Most of the time, on imagine Taxes like a load , even a financial constraint. However, it happens that the tax authorities grant tax credits , or bonuses. The goal? Favor certain investments or certain behaviors.

Thus, there is a tax reduction for parents who care for their children . In recent years, this device has even increased by 50%. Thus, if you have recourse to a crèche or a childminder, you can obtain up to 1750 euros as a tax gift. If you are used to making donations to associations or charities, know that the associated deductions will also skyrocket. Ditto, if you have subscribed to shares in an SME in recent months. These increases are likely to greatly relieve the taxation of individuals.

To get these credits , you must always indicate these acts on your tax return . For example, if you pay EHPAD accommodation costs for a loved one. Finally, if you use the services of a home employee, you also become eligible for tax reductions . Here is the list of services and activities concerned, according to the tax administration.
» Employees must carry out family or household tasks at home. These include the following activities in particular:

  • Child care;
  • Tutoring ;
  • Assistance to the elderly or disabled;
  • Home maintenance and housework;
  • Small gardening jobs;
  • Small DIY services;
  • Computer, internet and administrative assistance services;
  • Care and walking of pets, with the exception of veterinary care and grooming, for dependent persons.

To qualify for the tax credit, the services must be provided directly by an employee of whom you are the direct employer, by an association, a company or an organization that exclusively provides services to individuals;
by a non-profit organization whose purpose is home help and acting within the framework of an agreement with a social security department or organization. »

Taxation of individuals: Focus on rental systems

The famous Pinel system will evolve in 2023, then in 2024. Thus, the tax reductions it allows are likely to decline. With Pinel+, it will be necessary to invest in the priority neighborhoods of cities (QPV) , in a housing with high energy performance. To find your way, you can consult the Priority Neighborhoods GIS site . In this way, you can easily identify the areas concerned on the national territory.

Then know that the Loc’Advantages scheme , in favor of affordable rents, strengthens the Cosse system. Result ? Personal taxation will benefit from an additional reduction.

At last, the Censi-Bouvard system ended in December 2022. As a reminder, this system acts in favor of movable housing. If you were counting on this deduction, it should be noted that it will no longer be in effect in 2023.

Source : What to choose