For those who are not always fans of dematerialization, they only have a few hours left to complete and send their paper tax return to the tax authorities. They have until Monday 11:59 p.m. to put it in a mailbox, “the postmark being authentic”.
Launched on April 13, the 2023 tax return campaign ends on May 25 for online declarants residing in departments numbered from 1 to 19, on June 1 for those who live in a department numbered from 20 to 54 and on 8 June for other taxpayers.
Some new measures to know
Among the main new features of the 2023 tax return campaign are the exemption of tips and the raising of the overtime exemption ceiling. Concretely, tips received in 2022 by employees in contact with customers “are exempt from income tax and social contributions and contributions”, provided that the remuneration of the taxpayer concerned does not exceed 1.6 Smic, details the DGFiP in a brochure published on its website.
Other new features, “the annual ceiling for exempt overtime or additional hours is increased from 5,000 euros to 7,500 euros from January 1, 2022” and “the ceiling for the tax credit for childcare costs for children under six is revalued from 2,300 euros to 3,500 euros per child”, specifies the DGFiP. From 2022, households are also exempt from paying the contribution to public broadcasting, the “fee” which has so far cost them 138 euros per year.
Measures to take account of inflation
To take inflation into account, which returned in 2022 to levels not seen since the 1980s, the government has raised the income tax scale by 5.4%. Consequently, the income of taxpayers who received less than 10,777 euros in 2022 will not be taxed and income between 10,777 and 27,478 euros will be taxed at 11%.
The tax rate increases to 30% for income between 27,478 and 78,570 euros, to 41% for income below 168,994 euros and to 45% for income above this sum.