You've heard of aggregate gross income, taxable net income, or benchmark tax income, but do you know the differences between these terms? The Ministry of Economy, Finance, Action and Public Accounts explains all these concepts.
These terms refer to amounts of revenue that flow from each other:
total gross income is equal to the sum of the income, profits and gains received in a calendar year after applying certain deductions (e.g. 10% for professional expenses) on that sum;
the net taxable income which is obtained after subtracting from the total gross income certain charges (maintenance payments, etc.) and special allowances corresponds to the income subject to the progressive scale of income tax ;
the reference tax income, which is calculated in particular on the basis of net taxable income, is used in the context of the application for certain social benefits and exemptions (its amount is visible on the income tax notice).