2: Determining taxable income

To determine the tax bases, account is taken of the net amount of salaries, allowances and emoluments, wages, pensions and life annuities, as well as all benefits in money or in kind granted to the persons concerned in addition to the salaries, allowances, emoluments, wages, pensions and life annuities themselves. However, accommodation made available to gendarmerie personnel, under the conditions provided by article D. 14 of the Code du domaine…

The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted: 1° Social security contributions, including: a) Old-age insurance contributions paid in exercise of the redemption options provided for in articles L. 351-14-1 of the Social Security Code, L. 9 bis of the code des pensions civiles et militaires de retraite, as well as those provided…

A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Islands, the French Southern and Antarctic Territories and New Caledonia.

The provisions laid down by Article 100 bis of the General Tax Code are applicable, under the same conditions, for the determination of the taxable salaries of performing artists, holders of a contract falling within the provisions of articles L. 7121-3 to L. 7121-7 of the French Labour Code and the taxable wages of sportspeople received for practising a sport.