Housing tax, tax credit for childcare… From 2023, a series of tax reforms and adjustments to tax practices will apply for individuals, under the new law of finance, fiercely contested in 2022, giving rise to widespread use of 49.3 by Elisabeth Borne. Who wins? Who loses there? Overview.
- End of fuel discount
When there’s more, there’s more. If the fuel discount ends on December 31, a fuel allowance of €100 – subject to income – has been announced to French people who cannot do without their vehicle to get to work. Regular carpoolers will also benefit from a bonus of €100, paid gradually and on carpooling applications.
- The ceiling of the childcare tax credit raised
In 2023, the ceiling for the tax credit for childcare costs for children under six will be increased from 2,300 euros to 3,500 euros per dependent child. This revaluation brings the aid to a maximum of 1,750 euros, instead of 1,150. As a reminder, this tax credit covers 50% of the sums paid, within the limit of a ceiling per child.
- Effective abolition of the housing tax and increase in the tax on vacant housing
It was a promise from the candidate Macron: in 2023, the housing tax no longer exists for main residences. Only the wealthiest 20% of households continued to pay this tax, which was no longer applicable for other households since 2020. On the other hand, owners of second homes will continue to pay it.
At the same time, the tax on vacant housing will increase, in 2023, to 17% the first year, instead of 12.5%. If the dwelling has been uninhabited for more than a year, it will rise to 34% instead of 25%. The government wants to tackle unoccupied housing in large cities. The number of agglomerations affected by this measure is also likely to increase.
- The tax scale goes up
In 2023, income tax brackets increase by 5.4%. In other words, you now have to earn 5.4% more than in 2022 to change brackets. For a single individual to be taxable, he will have to earn more than 10,777 euros per year, instead of 10,225. The Ministry of Economy and Finance explains that this is a means of combating poverty. inflation and the decline in purchasing power. Without this measure, taxpayers would have paid 6.2 billion more, according to Bercy.
- The deconjugalization of the allowance for disabled adults
Another promise from Macron’s candidate, the Allowance for Disabled Adults (AAH) will no longer be counted according to the spouse’s situation, from October 2023.