What is the benchmark tax income?

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

The reference tax income (RFR) is calculated by the tax services, based on the income you reported. It takes into account all the revenues of your tax shelter, whether you are taxable or not. We'll tell you what you need to know.

Your benchmark tax income is calculated by the tax authority from your taxable net income.

To obtain the reference tax income (RFR), the following elements must be added:

  • Certain tax-exempt income (e.g. certain tips received in 2024 or the remuneration of the employee posted abroad)
  • Certain income subject to a withholding tax (e.g. income from movable capital)
  • Some deductions deductible (e.g. 40% on dividends)
  • Certain expenses deductible from income (e.g. contributions and insurance premiums)retirement savings deducted from total income)
  • Taxable capital gains.

Your reference tax income (RFR) is used to determine whether you are eligible for certain social benefits (for example, college scholarship, allocation of social housing).

It is also used for certain tax benefits.

It is used, for example, for local tax exemptions, in particular for the property tax.

The RFR is also used to determine whether you have to pay the exceptional contribution on high incomes.

Please note

In general, the RFR that appears in your last tax notice is used. For example, the 2024 RFR (calculated on your 2023 income) for the allocation of social housing in 2025.

Your reference tax income is on the 1re and 3e the page of your last income tax notice.

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