What is the benchmark tax income?

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

The reference tax income (RFR) is calculated by tax authorities, based on the income you have declared. It takes into account all the revenues of your tax shelter, whether you are taxable or non-taxable. 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 get the reference tax income (RFR), the following elements should be added:

Your reference tax income (RFR) is used to determine whether you are eligible for certain social benefits (for example, college scholarship, the provision 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 2023 RFR (calculated on your 2022 income) for the allocation of social housing in 2024.

Your reference tax income is on the first page of your last income tax notice.

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