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Tax scale What is the income tax?

Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)

The scale is used to calculate your tax.

It's progressive. It has several income brackets, each corresponding to a different tax rate, which varies from 0% to 45%.

Tax scale To apply the previous tax to your taxable income, you must take into account the family quotient, that is, your number of shares, which depends on your situation and the number of people in your tax household.

Please note

Tax scale The target is set annually. For example, the 2023 scale (applicable to 2022 income) is set by the 2023 budget.

Income tax: brackets and tax rates in 2023

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Income tax: brackets and tax rates in 2023 - plus de détails dans le texte suivant l’infographie
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Income tax

2023 tax brackets and rates

Your tax is calculated in installments, based on the amount of your income. Each bracket corresponds to a tax rate (from 0 to 45%). If your annual income exceeds that of bracket 1 (€10,777), it will be covered by several successive brackets, as explained in the example.

Slices for 1 share of family quotient:

- Up to €10,777 (bracket 1): 0% tax rate

- From €10,778 to €27,478 (bracket 2): tax rate of 11%

- From €27 479 to €78 570 (bracket 3): 30% tax rate

- From €78,571 to €168,994 (bracket 4): tax rate of 41%

- More than €168 994 (bracket 5): tax rate of 45%

Example of calculation for 1 share of family quotient:

A single person (1 share) whose annual net taxable income is €30,000, the calculation of his tax is as follows:

- Up to €10,777 (tranche 1): €0

- From €10 778 to €27 478 (tranche 2): €1 837.11

- From €27 479 to €30 000 (tranche 3): €756.60

Total tax: €2,593.71, or 8.64% of his net taxable income.

That is, if you have more than one person in your tax household, the tax calculation takes that into account when determining your number of shares. This is the family quotient. This mechanism has an impact on the amount of your tax. In particular, it reduces the tax burden for families with children.

Tableau - 2022 progressive income scale

Income brackets

Income tax bracket rate

Up to €10,777

0%

From €10,778 to  €27,478

11%

From  €27,479 to  €78,570

30%

From  €78,571 to €168,994

41%

More than €168,994

45%

Here are some examples of the calculations:

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For a single man

For a unmarried (household of a single share) whose net taxable income is €30,000, without any reduction or deduction.

His family quotient is €30,000.

For the calculation of his tax:

  • Up to €10,777 : 0%
  • From €10,778 to  €27,478 : (€27,478 - €10,777) × 11% = €16,701 × 11% = €1,837.11
  • From €27,479 to €30,000 : (€30,000 - €27,478) x 30% = €2,522 × 30% = €756.60

Its gross tax is: €0 + €1,837.11 + €756.60 = €2,593.71.

The marginal tax rate (BIT) of this taxpayer is 30%, because its family quotient puts it in that range. But not all his income is taxed to 30%.

For a married couple or a past couple without children

For a married couple or former couple without children (household of 2 units) having received taxable net income of €60,000.

His family quotient is €60,000 : 2 = €30,000.

For the calculation of his tax:

  • Up to €10,777 : 0%
  • From €10,778 to   €27,478 : (€27,478 - €10,777) × 11% = €16,701 × 11% = €1,837.11
  • From €27,479 to €30,000 : (€30,000 - €27,478) x 30% = €2,522 × 30% = €756.60

The gross tax for each member of the couple is: €0 + €1,837.11 + €756.60 = €2,593.71.

This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2 since it is a married or a former couple.

The couple will therefore have to pay a tax of €2,593.71 × 2, or €5,187.42.

The marginal tax rate (IMR.) for this couple is 30%, because its family quotient puts it in that range. But not all his income is taxed to 30%.

For a married or spent couple with 2 children

For a married or former couple with 2 children (household of 3 parts, 1 part for each parent and 1 half part for each child) having received a net taxable income of €60,000.

His family quotient is €60,000 : 3 = €20,000.

For the calculation of his tax:

  • Up to €10,777 : 0%
  • From €10,778 to €20,000 : (€20,000 - €10,777) x 11% = €9,223× 11% = €1,014.53

This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 3 since it is a married or past couple with 2 children.

The gross tax of the family is: €1,014.53 x 3, or €3,043.59

The marginal tax rate (BIT) for this family is 11%, because its family quotient puts it in that range. But not all his income is taxed to 11%.

For a single parent with 2 children

For one single parent with 2 children (household of 2.5 shares, 1 share for the parent, 1 half share for each child and 1 additional half share as a single parent) having received a net taxable income of €30,000.

His family quotient is €30,000 : 2.5 = €12,000.

  • Up to €10,777 : 0%
  • From €10,778 to  €12,000 : (€12,000 - €10,777) x 11% = €1,223 x 11% = €134.53

This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2.5 since it is a lone parent with 2 children.

Please note : the tax benefit is divided by two in the case of alternate residence.

The gross tax of the family is: €134.53 x 2.5, or €336.32.

The marginal tax rate (BIT) for this family is 11%, because its family quotient puts it in that range. But not all his income is taxed to 11%.

Warning  

the scale is only one element of the calculation of income tax. You can estimate your tax liability using the Tax Services Simulator.

2023 Simulator: 2022 Income Tax

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