Income Tax - Is a company-creating unemployed person taxable?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
Yes, a company-creating unemployed person is taxable on income.
If you Help with Recovery or company Creation (Arce), this income is taxable.
On the other hand, the aid paid under new support for company creation or recovery (Mother of Pearl) is exempt from income tax.
Who can help me?
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- Tax Information Service
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- Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 79 to 81cExemption under the new support for the creation and takeover of company (Article 81-35°)
- Bofip-Taxes n°BOI-RSA-CHAMP-20-20 on the taxation of allowances of employees deprived of employment and pre-retirement allowances
- Taxes: Accessing Your Personal Space
Online service
- Calculation simulator for 2022: 2021 income tax
Simulator
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Professional income tax
- Imposing a business
- Recovery or company Creation Help (Arce)Service-Public.fr
- New accompaniment for company creation or recovery (Mother of Pearl)Service-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance