Income tax - How are deferred income taxed?

Collected in 2023

Deferred revenue is revenue you received in 2023, but that is the remuneration for activities you performed in 2022 or earlier (over one or more years).

The offset must not not be of your making.

For example, a salary or promotion reminder.

These revenues have been subject to withholding tax like other income.

When you file your 2024 2023 income tax return, you do not have to report it with your business income.

You must declare them as windfall revenues, regardless of the amount.

You can request that this income be taxed on the basis of quotient system.

The quotient system avoids the progressivity of the tax scale.

It applies in 2 steps:

1. Add quarter from one-time income to regular income
2. Multiply by 4 the corresponding additional tax

The tax on exceptional income is paid in one go.

You must enter the total of these revenues in the box provided on page 3 of return No. 2042 C (line 0XX).

You must detail the amount and nature of income deferred to be imposed on the quotient, received by each member of the household by one of the following means:

• Within the framework of the declaration
• On free paper attached to Declaration No 2042

The 2023 Online Income Tax Return starts april 11, 2024.

The deadline varies depending on whether you are filing on paper or online.

You can find out the deadline for your tax return by using the simulator next:

Know the deadline for filing your tax return

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

2024 Online Income Tax Return 2023