The official 2024 tax simulator is online. This allows you to estimate very precisely what you will pay in 2024 for your 2023 income. And also to estimate the threshold from which you pass into the category of 45% of taxable households, taking the classic profile of an employee without specific professional expenses.
Karen lives alone and earns 1,586 euros net per monthnet taxable (1). At the start of 2024 as throughout 2023 and in 2022, his salary has not changed despite inflation. Last year, she was still paying taxes. Not much, 182 euros on her tax form received in September 2023, a balance that she had paid – let’s remember – on the basis of her salaries declared for the year 2022. Result: a withholding tax at the rate of 1 % (so approximately 15 euros) is collected each month on its bulletin.
Her situation is identical, to the nearest euro, in 2023 and again today in January 2024. Karen does not receive any tax credit or reduction. Despite everything, good news, in 2024, Karen will have no income tax to pay! It can already check it on the official simulator of the General Directorate of Public Finances, on impots.gouv.fr: the progressive scale having increased by 4.8% in 2024, for the taxation of 2023 income, the tax falls for those whose resources have not changed between 2022 and 2023. First reflex, given that it will not be more taxable: try to adapt your tax at source, so as to no longer have 1% deducted each month from your pay.
Taxes: how much less will you pay in 2024 with an inflation index scale?
On the 2024 simulator, put online a week ago on impots.gouv.fr, she declares 19,032 euros of net annual taxable salary. Which gives 17,129 euros in reference tax income and net taxable income. But… You’re talking nonsense MoneyVox! His tax on net income comes out to 60 euros. Certainly, despite the discount (mechanism reducing tax for low-tax households), he has 60 euros left. But this amount is less than recovery threshold of 61 euros from the tax office. Indeed, the tax authorities have a rule: if your tax reaches or exceeds 61 euros, you pay, otherwise… they don’t charge you anything. This is why Karen is taxable, in the strict sense of the term, but she will not pay tax.
Here in the table below, using the same reasoning as for Karen’s example, net taxable salaries that should not be exceeded in 2023 for not having to pay income tax in 2024.
| Annual salary 2023 declare for taxes | Monthly net salary * | Net taxable income 2023 (close to the RFR) | |
|---|---|---|---|
| Single person (Single, widowed, separated…) 1 tax share | 19038 | 1586 | 17134 |
| Single parent family with 1 child 1.5 tax share | 25312 | 2019 | 22781 |
| Couple without children 2 tax shares | 35557 | 2963 two 1481 each | 32001 |
| Couple, 1 child 2.5 tax shares | 41831 | 3485 two 1742 each | 37648 |
| Couple, 2 children 3 tax shares | 48106 | 4008 two 2004 each | 43295 |
Examples created with the official DGFiP simulator, on impots.gouv.fr.
The tax on net income (therefore after discount) is in each example equal to 59 or 60 euros, below the threshold of 61 euros synonymous with recovery.
* THE monthly net salaries are rounded down. Attention: net taxable wagestherefore potentially different from the net salary paid before source tax.
What is the minimum salary to be taxable?
Of course, all these amounts are theoretical. Because income tax adapts to family situations (stepfamilies, alimony, etc.), to possible professional expenses (while the examples above retain the basic option of a flat-rate deduction for professional expenses of 10%), to possible childcare costs, home employment, union contributions alongside tax credits, or your donations to charities alongside reductions if you are taxable.
Taxes: credit or reduction? Why has everything changed!
(1) The net taxable salary appears on your pay slip. Otherwise, the DGFiP indicates in its space to manage your withholding at source that you can estimate it by increasing your net income by 3%.