Section V: Calculation of tax

1. By way of derogation from the foregoing provisions, the taxable income of single, divorced or widowed taxpayers who do not have any children in their exclusive, main or deemed equally shared parental care, is divided by 1.5 when these taxpayers: a. Live alone and have one or more children who have reached the age of majority or who are subject to separate taxation and for whom these taxpayers have…

The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from that which serves as the basis for the taxpayer’s taxation: 1° His children under 18 years of age or infirm; 2° Under the same conditions, the children he has taken into his own home (1).

Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the “mobility inclusion” card bearing the “invalidity” mention provided for in article L. 241-3 of the Code de l’action sociale et des familles.

The taxpayer who accepts the attachment of the persons designated in 3 of Article 6 benefits from an additional half share of family quotient per person thus attached. If the connected person is married or has dependent children, the tax advantage granted to the taxpayer takes the form of an allowance of €6,368 on his net overall income per person thus taken into care. Where the children of the connected…

The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned in 4 to 6 of article 6, the situation on 31 December of the tax year is taken into account. The family expenses to be taken into account are those existing on 1…

I. – As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax: 1. The tax is calculated by applying to the fraction of each share of income that exceeds €10,777 the rate of: – 11% for the fraction greater than €10,777 and less than or equal to €27,478; – 30% for the fraction greater than €27,478 and less than or…

The rules of 1 and 2 of I of article 197 are applicable for the calculation of income tax due by persons who, not having their tax domicile in France: a. Receive income from a French source; in this case, the tax may not be less than an amount calculated by applying a rate of 20% to the fraction of net taxable income less than or equal to the upper…

For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax purposes, taxation established under the conditions provided for in Article 197 A a may not exceed the withholding tax applicable under article 182 A. In addition, this fraction is not taken into account for the calculation of…

The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the payments in full discharge provided for by article 151-0 is calculated at the rate corresponding to all his income, taxable and exempt.

Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to the taxpayer’s family situation and dependents are applicable only to French citizens and to persons originating from Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories.