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2022 tax return: what is a tax share?


The income declaration period began on April 7, 2022. If for two years income tax has switched to withholding at source, this has not eliminated the need to continue to declare income for the year. previous.

→ FILE. Tax 2022: deadline, calculation, brackets… What you need to know to declare your income

► What is a tax share and what is it used for?

In the calculation of the tax, the number of tax shares of a household is a key element. The tax shares make it possible to reduce the tax base, which is equal to the taxable income divided by the number of shares. Clearly, the more tax shares there are, the lower the tax for the same income.

The tax share varies according to the marital status of the taxpayer (whether he is single, married, civil partnership, divorced or widowed), as well as the number of dependents attached to the tax household.

A single person without dependent children accounts for a full tax share. Married or PACS couples count for two tax shares. The first two children each represent a half share. From the third, each child brings a full share.

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A family of two parents and two children therefore has three parts. A family of two parents and four children has five parts. This therefore greatly reduces the taxation of families, especially the larger ones. However, there is a limit to the tax “gain” brought by the presence of children in a household. The tax benefit cannot exceed, for 2022, €1,592 for each additional half-share. This is called the ceiling of the family quotient.

► Who is entitled to an additional half share?

Some people are entitled to an additional half share depending on their situation. This is the case of people who live alone and raise one or more children, even those who receive child support.

Taxpayers who live alone but who have a child in joint custody are entitled to a share increase of 0.25. Also concerned are single people who have raised a child for five years who is no longer dependent on them. Finally, having an invalid dependent child also makes it possible to obtain an additional half share.

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A widow or widower retains the deceased spouse’s share if he or she still has dependent children. Thus, a widower with two children counts three parts, one for him, one for his spouse and the two half-parts of the children.

Disabled people are also entitled to an additional half share if they have a disability card of more than 40% due to an accident at work, a disability card of at least 80% or a mobility inclusion card with the mention “disability”.

→ READ. Income tax: the new features of the 2022 declaration

Finally, holders of a combatant’s card, a military invalidity pension or a war victim’s pension who are over 74 years of age also benefit from an additional half share. This is also the case for war widows receiving a pension.

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