how much less will you pay thanks to the new scale?

The tax return season starts on Thursday April 13, on impots.gouv.fr. In the face of inflation, the income tax scale was increased by 5.4%. This does not have the effect of increasing your taxes, on the contrary… unless your salary has increased at the rate of inflation. Illustration with 5 typical profiles.

A new income tax scale? For what? The State takes the rise in prices into account each year to review its tax scale. The objective is to ensure that the tax paid by taxpayers increases at the same rate as income. The 2023 budget voted by Parliament last fall therefore focused on a scale revised upwards by 5.4%, which broadly corresponds to inflation for the past year.

Taxes 2023: these 5 tax news that will change your tax return

What tax reduction for your home?

The simplest way to get a precise idea of ​​the evolution of your tax is to take your 2022 tax notice, and to tackle the 2023 declaration as soon as it kicks off this Thursday, April 13.

At the end of the declaration, the Directorate General of Public Finances (DGFiP) gives you a provisional tax to the nearest euro. And if you are impatient, you can test the official tax simulator 2023 on income 2022… It is this little game that MoneyVox has prepared, with 5 typical profiles. Presentation.

• Karine lives alone and receives a net monthly salary close to the level of the Smic: she earned 1350 euros, net, each month, in 2022, the year to which the declaration relates.
• latitia is single and earns 2,000 euros per month, which roughly corresponds to the median salary in France: half of private sector employees earn less, the other half earn more.
• Yanis lives alone and earns 3,000 euros per month, net, an income well above the French average.
• Carmen and Anthony are a couple with 2 dependent children. They each earn 2500 euros, net, per month.
• Isabelle and Thierry no longer have dependent children, theirs having left the family home. They earn 3,500 and 3,000 euros respectively per month, to which are added the rent from their rental investment, for 10,000 euros of property income each year.

MoneyVox simulated their 2022 tax, which related to 2021 income, and their 2023 tax, on the DGFiP simulator. With a rule: so far, their income has not changed a penny between 2021 and 2022! Mechanically, as the bar has progressed, they pay less tax…

Some first observations. Non-taxableKarine does not benefit from the revaluation of the scale, since she remains non-taxable: zero change. Latitia declares an annual salary of 24,000 euros, which makes 21,600 euros of net taxable income (close to the reference tax income) following the 10% flat-rate allowance for professional expenses. She margins in the slice 11% of the bar (see above) and further benefits from the discount.

This is a complex mechanism that cuts into the tax payable by modest taxpayers, those who are not far from the limit between taxable and non-taxable. The discount applied in 2022 and applies again in 2023, which means that she saves 130 euros in tax this year if her income has not changed one iota during 2022.

By the effect of the family quotient, clearly because they have two children and therefore more tax shares, Carmen and Antoine also fall into the 11% bracket and benefit from the discount, like Latitia, despite higher salaries.

Finally, Yanis just like the Isabelle-Thierry couple appear in the slice 30%. Attention! This does not mean that all their income is taxed 30%!

Schematically, for Yanis, with 36,000 euros declared, therefore 32,400 euros of taxable net salary, he does not pay tax on 10,225 euros, that he is taxed at 11% on 15,845 euros then 30% on the remaining 4,922 euros: this is the principle of progressive bar.

What if their wages had increased by 5%, almost at the rate of inflation?

The increase in the barme rhymes with tax reduction if and only if your income progresses little, or does not increase. If they rise at the same level as the scale (+5.4%) or even at a rate slightly lower than inflation, your tax will still increase over a year. The proof: MoneyVox has simulated the 2023 tax for our 5 typical profiles if their salaries have increased by 5% in 2022 (the year concerned by the coming declaration) compared to 2021.

Taxes 2023. Our file to help you declare your income for 2022