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What is the benchmark tax income?

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

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

It takes into account all the income of a tax shelter, whether taxable or not.

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 2022 RFR (calculated 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 benchmark tax income is calculated by the tax authority from your taxable net income.

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

  • Certain tax-exempt income (e.g. tips paid in 2022 or 2023 or 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 real estate gains

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