start of the declaration campaign 2022

From this Thursday, the French can start declaring their income for 2021 online or on paper.

French households can start from Thursday April 7 to declare, for almost all of them online, their income for 2021, with some new features such as the revaluation of the kilometer scale decided in the face of rising fuel prices. Households that cannot make a declaration online and therefore still complete a paper declaration will have until midnight May 19 to return it. For those who declare their income online, the deadline ranges from May 24 to June 8, depending on their department of residence.

As every year, certain measures taken during the past year bring some modifications to this declaration. One of the main new features concerns the mileage scale, which allows taxable households to deduct part of their fuel expenses as business expenses. Faced with soaring gasoline and diesel prices, the government has decided to increase this scale by 10%, a measure that concerns “the heart of the middle class”, according to the Ministry of Economy. According to government sources, this measure should concern 4.3 million households declaring their actual costs, of which 2.5 million are actually taxed.

In addition, the tax-exempt purchasing power bonus, known as the Macron bonus, has been extended in 2021. It is exempt from tax up to a limit of 1,000 euros for any employee earning less than three times the minimum wage (gross), and up to ‘2,000 euros for companies with less than 50 employees who have concluded a profit-sharing or valuation agreement for so-called “second line” professions (i.e. professionals, excluding caregivers, who have continued to work on site during the lockdowns).

The government has also extended the increase, to 75% of the amount of the donation, of the tax reduction granted for a donation to an association helping the most deprived. This increase also applies to donations made to religious associations.

In addition, new tax credits are appearing this year: that of 30% granted for a first subscription to the information press, or even that of 75% (within the limit of 300 euros) for the installation of an electric vehicle charging system in a dwelling.

Finally, the rate of the tax reduction for an investment in SMEs is increased from 18% to 25% for investments made between May 9 and December 31, 2021.

Note that the inflation bonus of 100 euros received from December 2021 by millions of households is not subject to income tax.