Income tax 2023: dates, changes, good news… you have 10 days left to complete your return

the essential
Reassessment of the scale, details of activities for working from home, obligation to declare real estate… The tax return undergoes several changes in 2023. And the deadline is approaching: some taxpayers have to return it by the end of the month.

Deadlines for submitting declarations:

  • 22 May 2023: deadline for the declaration in paper version
  • 25 May 2023: deadline for online reporting for departments 01 (Ain) to 19 (Corrèze).
  • June 1, 2023: deadline for online reporting for departments 20 (Corsica) to 54 (Meurthe and Moselle).
  • June 8, 2023: Online reporting deadline for departments 55 (Meuse) to 976 (Reunion).

The tax returns will be sent from the end of next July which will indicate, if necessary, a possible further adjustment to be paid in September 2023.

The reassessment of the balance

To take inflation into account, the minimums and maximums of each tax bracket were revalued by 5.4% this year. The first tranche, at a rate of 11%, rises to 10,778 euros for a single person. The rate then increases to 30% for incomes exceeding 27,478 euros, then to 41% for incomes exceeding 78,570 euros. The highest bracket, at 45%, concerns incomes above €168,994.

Home care details

Cleaning, tutoring, gardening, childcare… From now on, families benefiting from the 50% tax credit on housework expenses must specify which activities they are interested in. In addition, the ceiling for the tax credit on childcare expenses for children under 6 has been raised from €2,300 to €3,500 per child. And the recipients of the Personalized Autonomy Allowance or Disability Allowance can now take advantage of the immediate tax credit for hiring a home-based employee.

Free RTT tipping, overtime and refunds

To support the restaurant sector, tips received in 2022 and 2023 will be exempt up to a limit of €2,250 per month. It is therefore not necessary to declare them. For his part, the maximum exemption ceiling for overtime increases from 5,000 to 7,500 euros. And the RTT redeemed by the employer are now considered extraordinary and therefore also exempt from Irpef.

The obligation to declare real estate

Owner-occupied, rented out, vacant… France’s 34 million homeowners are now required to declare the use made of each property. This declaration must be completed by 30 June, under penalty of a fine of 150 euros per room.

An additional half fee for war widows or widowers

Until now, only widows or widowers over the age of 74 were eligible for an additional half-payer if the deceased spouse received a veteran’s pension. From this year all widows and widowers of deceased veterans will be able to take advantage of this bonus on their family quotient.

Checkboxes for divorced or separated taxpayers

Taxpayers who pay or receive alimony must not forget to indicate this in their return. Furthermore, a single parent with one or more dependent children can benefit from an increase in the number of quotas. You must therefore tick the “single parent” box. Please note that this box is not pre-ticked from year to year.

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