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What is tax reference income?

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

The tax reference income (RFR) is calculated by the tax services.

It shall take into account all income of tax centrewhether or not it is taxable.

Your tax reference income (RFR) allows you to determine whether you can benefit from certain social assistance (for example, college scholarship, social housing).

It is also used for certain tax benefits.

It is used, for example, for local tax exemptions, particularly for property tax.

The RFR is also about whether you have to pay outstanding contribution on high incomes.

Please note

in general, the RFR that appears in your last tax notice is the one selected. For example, the RFR 2022 (based on your 2021 income) for the allocation of social housing in 2023.

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

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

To get reference tax income, the following elements should be added:

  • Certain tax-exempt income (for example, tips paid in 2022 or 2023 or remuneration of the employee posted abroad)
  • Certain income subject to a deduction (e.g. income from movable capital)
  • Some discounts deductible (e.g. 40% on dividends)
  • Certain expenses deductible from income (for example, contributions and premiums)retirement savings deducted from total income)
  • Taxable capital gains

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