The General Directorate of Public Finances (DGFIP) has published its annual report for the year 2023. Following the 5.4% revaluation of the tax scale last year, the number of non-taxable households increased by more than 2%.
The income declaration campaign began on April 11. The 2024 declaration deadlines on 2023 income depend on your department and are set for Thursdays May 23, May 30 and June 6, 2024. Good news, the progressive scale has been revalued by 4.8% this year.
Last year, this same bar was increased by 5.4%, again to take into account inflation. A way to save the French whose income follows inflation from seeing their tax increase. The General Directorate of Public Finances (DGFIP) has published its annual report for the year 2023 and today we know the impact that the previous revaluation had of the tax scale.
Taxes 2024: find out how much you will have to pay using the official tax simulator
Fewer French people paid taxes
According to the DGFIP, taxpayers’ income increased on average by 5.1%, or 0.3 points less than the revaluation of the scale. Result: the number of taxable households decreased by 0.4% in 2023. Concretely 18.2 million households (out of 40.7 million) paid income tax last year. The average amount is 4633 euros in 2023.
The number of non-taxable households increased by 2.6% and stood at 22.5 million in 2023. Among them, 3.5 million benefited from a tax credit of one average amount of 861 euros.
While not all households have escaped tax, many of them have seen their marginal tax bracket (TMI) fall in 2023. Thus, the number of households subject to the 30% bracket decreased by 1.3%, by 1.5% for the 41% bracket and 0.5% for the 45% bracket.
But be careful, those whose incomes increased faster than inflation automatically paid more income taxes. Thus, the total amount of tax appearing on the income tax notice for 2022 income amounts to 82.1 billion euros up 1.5%, and therefore slowing down, after an average annual increase of 2.6% between 2013 and 2021, reports the DGFIP.
We must not forget that the rate of a tranche does not apply to all income. Find here the bar in force in 2024 for 2023 income:
| Income bracket per unit (2024 tax on 2023 income) | Tax rate (TMI) | Social security contribution rate | Overall tax rate | |
|---|---|---|---|---|
| with the PFU | in case of option for the bar | |||
| Up to 11294 | 0% | 17.20% | 30% | 17.20% |
| from 11294 28797 | 11% | 17.20% | 30% | 27.45% |
| from 28797 82341 | 30% | 17.20% | 30% | 45.16% |
| from 82341 177106 | 41% | 17.20% | 30% | 55.41% |
| More than 177106 | 45% | 17.20% | 30% | 59.14% |
Taxes 2024: which brackets of the scale apply to your income?