The overall ceiling on tax benefits (tax niches) limits the amount of tax benefits you can claim each year when calculating your income tax.
General case
For the 2023 taxation of your 2022 income, the total of your tax benefits cannot reduce the amount of tax due by more than €10,000.
Example
For a tax household: a group of people filing a single tax return (e.g. husband, wife and dependent children) who benefit from a €6,000 tax credit for employment in the home and a €5,000 tax reduction for Pinel rental investment.
6 000 € + 5 000 € = 11 000 €. The amount exceeds the overall ceiling.
Your tax advantage is therefore limited to €10,000.
What you need to know
The ceiling is the same for all tax households, whether you are a single person or a couple, with or without dependents.
The tax benefits concerned can take one of the following forms:
Deduction of your taxable income
Reduction of tax
Crédit d'impôt
The overall ceiling applies to tax benefits granted in return for a service or investment.
The overall ceiling does not apply to the following tax benefits:
Avantages linked to your personal situation
Avantages linked to the pursuit of an objective of general interest without consideration
Table - Overall ceiling according to tax benefits (non-exhaustive list)
Please note
For a full list of tax benefits covered by the ceiling, please consult the practical brochure on income tax: here. This document also provides information on the application and calculation of the ceiling.
Overseas France investment
For the 2023 taxation of your 2022 income, if you have also made investments in overseas France, the total of your tax benefits cannot reduce the amount of tax due by more than €18,000.
What you need to know
The ceiling is the same for all tax households, whether you're a single person or a couple, with or without dependants.
To find out more, don't hesitate to consult your preferred advisor, who will be happy to run a tax simulation with you.
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