It is done. After being definitively adopted by Parliament on November 25, the second amending finance law for 2022 was published in the Official Journal on Friday. Here is what will change for you.
A new income tax notice
You will see a new statement appear on your next tax notice. So far the only tax rate that appears in your notice, if you are taxable, is your average rate. From now on, there will be additional information: marginal tax rate. Our compatriots often confuse the average tax rate and the marginal rate, recall the LR deputies in their amendment which was therefore adopted with the endorsement of the majority.
And to justify the interest of highlighting the marginal tax rate: Knowing the marginal tax rate allows the taxpayer to measure the tax cost of his additional income increasing his overall income (rental income, income from movable capital …). identical income, it differs according to the composition of his tax household. Sometimes, the tax cost of an investment can vary from simple to double. This knowledge of the marginal tax rate is therefore essential to know how additional income will be taxed. The TMI also makes it possible to know the tax cost of an investment.
Income tax: 0%, 11%, 30%, 41%… How many French people pay the same rate as you?
The land deficit doubled for energy renovation works
This is a strong incentive to get landlords to carry out renovation work when the energy strainers will soon no longer be able to be rented out. Parliament has acted to double the ceiling for the land deficit, i.e. when the charges exceed the amount of the rents, up to 21400 euros, under conditions. For this, the deficit must be linked to the carrying out of energy renovation work allowing a property to move from class E, F or G to class A, B, C or D with the energy performance diagnosis. This new ceiling is valid during the 3 years following the start of the work, for expenses incurred between 2023 and 2025.
Development tax on the rise
The development tax, this tax paid for the construction of a house, a garage or a swimming pool, will be reviewed. It will increase by 19% to catch up with inflation. After discussion, this increase will only concern swimming pools. The fixed price thus increases to 250 euros per square meter for any swimming pool construction, against 200 euros so far. And from now on, this fixed amount will be updated every January 1 according to the latest INSEE construction cost index.
Bank charges : up €259 savings thanks to our comparator
Exceptional energy checks
The parliamentarians’ vote also made it possible to validate several special aids put in place by the government to help households in the face of soaring energy prices. This is, on the one hand, the exceptional energy check up to 200 euros which will be sent automatically in December to nearly 12 million individuals. But also the fuel oil energy check currently granted to 1.4 million households with a value of between 100 and 200 euros. These two checks can be combined. In addition, Parliament also gave the green light to special aid of 50,200 euros for households that heat with wood, which will be available from 22 December. As for the fuel check, this aid is claimed on the site chequeenergie.gouv.fr.
Extended aids to do work with MaPrimeRnov’
MaPrimeRnov’, this aid for energy renovation is intended for all owners who can benefit from a helping hand to carry out energy saving work in their home. A variable bonus depending on the conditions of resources and the nature of the work. In contrast, MaPrimeRnov’Srnit, specific aid intended to support so-called comprehensive renovation work, was until now accessible only subject to means testing and reserved for low-income or very low-income households. This condition is removed for 2023.