If there is one question that comes up often at the start of the year, it is that of the maximum income to be earned to be exempt from taxes in 2023. A question for which a lot of data must be taken into account. We take stock!
Each year, a few months before the start of the tax declaration campaign, the table of tax thresholds is communicated by the tax authorities. The tax return is compulsory for all persons residing in France for tax purposes, it can be carried out online and will take place this year in April 2023.
the tax calculation is made on the income received during the year 2022 and is different depending on your family situation. Indeed, to correctly calculate the maximum income that your household must receive, you must first define the number of people who make up this tax household. The rule is very simple: a person alone represents a tax household. If you are married or in a PACS then your tax household is made up of two parts, be careful to note that unmarried or PACS couples must declare two tax households. If you are parents, here is how to integrate your children into the tax household: the first two children represent a half share, from the third one then passes to a full share. For example, if your household consists of your spouse, a child and yourself, you will be taxed on 2.5 shares.
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What is the threshold for a single person?
A tax household represented by a single single persondivorced, separated or even widowed must receive income below 16,372 euros over the year 2022 to not pay taxes for the year 2023. This amount is estimated by adding together all the income of the person concerned, salaries, pensions, rental income, etc. and by charging the allowances and deductible charges.
This amount changes according to the number of units in the household. For a single parent with a dependent child, this threshold is set at 21,760 euros of income, for example. If you are married or civil partnership without children, the amount goes to €30,558 and with a child 35,947 euros in income for the year 2022. Below these thresholds, taxable French people are therefore exempt from tax for the year 2023.