Adopted on December 15 by the National Assembly, the 2022 finance bill provides for several changes concerning the taxes of the French. Tax measures that will impact your budget. We summarize these novelties for you.
No major tax revolution on the program, but measures that will still have an impact on the daily life of taxpayers. Here are the nine notable changes.
1 – The revaluation of the income tax scale
Next spring, the income tax scale will be revised (like every year) by 1.4%. The objective is to anticipate the rise in consumer prices excluding tobacco in 2021. This measure will apply to the scale relating to the 2021 income tax.
Concretely, this will result in an increase in the entry threshold in the bands of the scale. Thus, you will only be taxed for the first tranche at 11% from 10,225 euros, instead of 10,084 previously. We will also go from 25,710 to 26,070 euros for the second tranche at 30%, and so on.
2 – A real-time tax credit for home employment
As of January 1, 2022, individuals who employ an employee at home (cleaning, home lessons, etc.) and declare it on the Cesu + platform will benefit monthly from the personal service tax credit. A novelty that will avoid the cash flow discrepancies denounced in the past.
This being the case, progressivity is planned in the implementation of the measure. Households passing through a service provider or agent will, for example, have to wait until April 2022 to see their bill reduced by two.
We will even have to wait until 2023 for the elderly or disabled receiving the personalized autonomy allowance (APA) or the disability compensation benefit (PCH) … 2024 for those who pay their nannies or childminders for the care of their children. children via Pajemploi.
3 – The tax credit for remote assistance is maintained
No change here, but it seemed important to us to mention it, given that it has long been a question of obliging customers to subscribe to another service actually carried out at home in order to benefit from it.
For once, Bercy has backed down.
4 – Housing tax falls for the wealthiest 20%
No surprise, this is just the penultimate step of a total abolition of the housing tax, started at the start of Emmanuel Macron’s mandate and which should end in 2023.
This time, the 20% of the wealthiest households will benefit from a reduction of 65%.
5 – The property tax will increase significantly
The revaluation of the cadastral rental bases (which serve as a support for the calculation of the local tax) will cause a new increase in the property tax in 2022. Our colleagues from Planet.fr expect an increase of at least 3.4% compared to 2021.
6 – The dematerialization of land declarations
In 2022, holders of real estate assets will be able to dematerialize the land declarations linked to the filing of an urban planning authorization. In addition, the town planning tax can also be calculated online.
From 2023, this possibility will become an obligation: landlord owners will have to declare the amount of rents received in the digital tool “manage my real estate”, accessible since August 2021 in their personal space on impots.gouv.fr.
7 – Increased tax reduction for donations to associations
During the health crisis, the government wanted to better reward the generosity of the French, by increasing the ceiling for the calculation of the tax reduction of 75%. It will remain increased for two additional years, to 1000 euros instead of 552 euros (before the crisis).
Beyond 1000 euros, the rate of 66% reduction will apply, within the limit of 20% of taxable income. It should also be noted that donations to religions will also benefit from a tax reduction of 75% until December 31, 2022, within the limit of 554 euros of expenditure.
8 – In SMEs, the boosted tax reduction is maintained
Since August 10, 2020, the government has increased the rate of the tax reduction for investment in the capital of small and medium-sized enterprises, from 18% to 25%.
The objective is to encourage the French to invest in our companies. This increase is continued until the end of 2022.
9 – Tax exemption for tips
The government wants to tax tips paid by bank card in 2022 and 2023, with the aim of attracting workers to the hotel and catering trades, which are currently facing a shortage of workers.
However, the measure will only apply to employees receiving less than 1.6 Smic, or around 2,011 euros net.