{"id":20184,"date":"2025-12-26T12:15:45","date_gmt":"2025-12-26T11:15:45","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/comprendre-votre-calcul-dimpot-sur-le-revenu-et-ce-que-signifie-reellement-la-quotite-exemptee\/"},"modified":"2026-05-07T10:19:20","modified_gmt":"2026-05-07T08:19:20","slug":"comprendre-votre-calcul-dimpot-sur-le-revenu-et-ce-que-signifie-reellement-la-quotite-exemptee","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/fr-be\/help-center\/comprendre-votre-calcul-dimpot-sur-le-revenu-et-ce-que-signifie-reellement-la-quotite-exemptee\/","title":{"rendered":"Comprendre votre calcul d&rsquo;imp\u00f4t sur le revenu  et ce que signifie r\u00e9ellement la \u00ab qu\u00f4tit\u00e9 exempt\u00e9e \u00bb."},"content":{"rendered":"<p class=\"no-margin\">Beaucoup de personnes en Belgique ne savent pas vraiment comment l\u2019imp\u00f4t sur le revenu est calcul\u00e9  et surtout ce qu&rsquo;est la quotit\u00e9 exon\u00e9r\u00e9e d\u2019imp\u00f4t.<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Cet article vise \u00e0 vous donner plus d&rsquo;informations sur :<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">Comment fonctionne le syst\u00e8me d\u2019imposition progressif ;<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">la quotit\u00e9e exempt\u00e9e et son r\u00f4le comme \u00ab\u00a0<b>r\u00e9duction d\u2019imp\u00f4t<\/b>\u00a0\u00bb ;<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">l\u2019impact que peut avoir votre situation personnelle et familiale ;<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">le calcul de l\u2019imp\u00f4t net, en prenant compte les centimes additionnels communaux.<\/p>\n<\/li>\n<\/ul>\n<ol>\n<li>\n<h1 id=\"h_0fb6bd34e4\">Les tranches d\u2019imposition progressives<br \/><\/h1>\n<\/li>\n<\/ol>\n<p class=\"no-margin\">La Belgique applique un syst\u00e8me d\u2019imposition progressive, ce qui signifie que les diff\u00e9rentes portions de votre revenu sont tax\u00e9es \u00e0 des taux diff\u00e9rents.<br \/>\u200b<br \/>Vous pouvez toujours consulter les taux officiels et \u00e0 jour sur le site du <a href=\"https:\/\/fin.belgium.be\/fr\/particuliers\/declaration-impot\/revenus\/taux-imposition\" target=\"_blank\" class=\"intercom-content-link\">SPF Finances<\/a>.<br \/>\u200b<br \/>\u200b<br \/>\ud83d\udcca <b>Tranches d\u2019imposition en Belgique (2024\u20132025)<\/b><\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Tranche<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Taux<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; width: 174px;\">\n<p class=\"no-margin\"><b>Revenu 2024<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; width: 165px;\">\n<p class=\"no-margin\"><b>Revenu 2025<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Tranche 1<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">25%<\/p>\n<\/td>\n<td style=\"width: 174px;\">\n<p class=\"no-margin\">\u20ac0 \u2013 \u20ac15.820<\/p>\n<\/td>\n<td style=\"width: 165px;\">\n<p class=\"no-margin\">\u20ac0 \u2013 \u20ac16.320<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Tranche 2<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">40%<\/p>\n<\/td>\n<td style=\"width: 174px;\">\n<p class=\"no-margin\">\u20ac15.820 \u2013 \u20ac27.920<\/p>\n<\/td>\n<td style=\"width: 165px;\">\n<p class=\"no-margin\">\u20ac16.320 \u2013 \u20ac28.800<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Tranche 3<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">45%<\/p>\n<\/td>\n<td style=\"width: 174px;\">\n<p class=\"no-margin\">\u20ac27.920 \u2013 \u20ac48.320<\/p>\n<\/td>\n<td style=\"width: 165px;\">\n<p class=\"no-margin\">\u20ac28.800 \u2013\u20ac 49.840<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Tranche 4<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">50%<\/p>\n<\/td>\n<td style=\"width: 174px;\">\n<p class=\"no-margin\">&gt; \u20ac48.320<\/p>\n<\/td>\n<td style=\"width: 165px;\">\n<p class=\"no-margin\">&gt; \u20ac49.840<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">\ud83d\udca1 <b>Important<\/b> : Seule la portion de votre revenu comprise dans chaque tranche est impos\u00e9e \u00e0 ce taux.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<h2 id=\"h_de985ba487\">1.1 Note pour les ind\u00e9pendants compl\u00e9mentaires<\/h2>\n<p class=\"no-margin\"><b>a. Principe g\u00e9n\u00e9ral<\/b><br \/>\u200b<br \/>Si vous exercez une activit\u00e9 d\u2019ind\u00e9pendant compl\u00e9mentaire (par exemple, vous \u00eates salari\u00e9 \u00e0 temps plein et avez une petite activit\u00e9 en parall\u00e8le), le revenu de cette activit\u00e9 est ajout\u00e9 \u00e0 votre revenu principal (salaire, etc.) pour d\u00e9terminer votre revenu imposable total.<br \/>\u200b<\/p>\n<p class=\"no-margin\">Ce total est ensuite soumis aux tranches d\u2019imposition progressives.<\/p>\n<p class=\"no-margin\">Concr\u00e8tement :<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">Les portions de revenu les plus basses sont impos\u00e9es \u00e0 des taux plus faibles,<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Les portions de revenu les plus \u00e9lev\u00e9es sont impos\u00e9es \u00e0 des taux plus \u00e9lev\u00e9s.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin\">M\u00eame un petit revenu suppl\u00e9mentaire peut faire basculer une partie de votre revenu total dans une tranche sup\u00e9rieure, mais <b>seule la portion d\u00e9passant le seuil est impos\u00e9e \u00e0 ce taux plus \u00e9lev\u00e9<\/b>.<\/p>\n<p class=\"no-margin\">\u200b<b>b. Calcul \u00e9tape par \u00e9tape<\/b><\/p>\n<ol>\n<li>\n<p class=\"no-margin\">D\u00e9terminez votre revenu professionnel provenant de l\u2019activit\u00e9 compl\u00e9mentaire (apr\u00e8s d\u00e9duction des frais d\u00e9ductibles).<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Ajoutez ce revenu \u00e0 vos autres sources imposables (salaire, revenus locatifs, etc.).<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">La somme correspond \u00e0 votre revenu imposable total.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Appliquez les taux progressifs sur ce total.<\/p>\n<\/li>\n<\/ol>\n<p class=\"no-margin\">Votre <b>taux marginal d\u2019imposition<\/b> (le taux appliqu\u00e9 sur le dernier euro gagn\u00e9) peut \u00eatre \u00e9lev\u00e9, mais les parties inf\u00e9rieures de votre revenu continuent de b\u00e9n\u00e9ficier de taux plus faibles.<br \/>\u200b<\/p>\n<p class=\"no-margin\"><b>c. Exemple<\/b><br \/>\u200b<\/p>\n<p class=\"no-margin\">Imaginons la situation suivante :<\/p>\n<ul>\n<li>\n<p class=\"no-margin\"><b>Emploi principal :<\/b> 45\u202f000\u202f\u20ac par an (revenu imposable brut)<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\"><b>Revenu d\u2019ind\u00e9pendant compl\u00e9mentaire :<\/b> 10\u202f000\u202f\u20ac (apr\u00e8s frais)<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin\">\u27a1\ufe0f <b>Revenu imposable total = 45\u202f000\u202f\u20ac + 10\u202f000\u202f\u20ac = 55\u202f000\u202f\u20ac<\/b><br \/>\u200b<\/p>\n<p class=\"no-margin\"><b>Calcul approximatif de l\u2019imp\u00f4t (tranches 2025) :<\/b><\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Tranche de revenu<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Taux<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Imp\u00f4t<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\u20ac0 \u2013 \u20ac16.320<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">25%<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac4.080<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\u20ac16.320 \u2013 \u20ac28.800<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">40%<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac5.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\u20ac28.800 \u2013 \u20ac49.840<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">45%<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac9.450<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\u20ac49.840 \u2013 \u20ac55.000<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">50%<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac2.580<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Ici, les 10\u202f000\u202f\u20ac de votre activit\u00e9 compl\u00e9mentaire se situent enti\u00e8rement dans la tranche \u00e0 <b>50\u202f%<\/b>.<br \/>\u200b<\/p>\n<p class=\"no-margin\">\ud83d\udd39 Cela <b>ne signifie pas<\/b> que la totalit\u00e9 de votre revenu est impos\u00e9e \u00e0 50\u202f%.<br \/>Seule la portion d\u00e9passant le <b>seuil de 49\u202f840\u202f\u20ac<\/b> est tax\u00e9e \u00e0 ce taux.<\/p>\n<p class=\"no-margin\">\u200b<b>d. \u00c0 retenir : <\/b><br \/>\u200b<br \/>Votre revenu compl\u00e9mentaire augmente votre revenu imposable total, ce qui peut :<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">vous faire passer dans une tranche sup\u00e9rieure, et<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">ne taxer \u00e0 ce taux plus \u00e9lev\u00e9 <b>que la portion sup\u00e9rieure de votre revenu<\/b>.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin\">Le syst\u00e8me progressif garantit l\u2019\u00e9quit\u00e9 : <b>tout le monde b\u00e9n\u00e9ficie des taux plus faibles sur les premi\u00e8res portions de revenu<\/b>, quel que soit le montant total gagn\u00e9.<\/p>\n<p class=\"no-margin\">\n<h2 id=\"h_c0d947b9a0\">2. Qu\u2019est-ce que la quotit\u00e9 exempt\u00e9e d\u2019imp\u00f4t ?<\/h2>\n<p class=\"no-margin\">La quotit\u00e9 exempt\u00e9e ( c-\u00e0-d. la part de  vos revenus qui est exon\u00e9r\u00e9e d\u2019imp\u00f4t) correspond au <b>montant de revenu sur lequel vous ne payez aucun imp\u00f4t<\/b>.<br \/>\u200b<br \/>C\u2019est comme votre <b>abattement personnel<\/b> ou <b>part non imposable<\/b>.<\/p>\n<p class=\"no-margin\">Seul le revenu <b>au-del\u00e0 de ce montant<\/b> est soumis \u00e0 l\u2019imp\u00f4t.<br \/>\u200b<\/p>\n<p class=\"no-margin\">Elle s\u2019applique pour:<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">Les salari\u00e9s<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Les ind\u00e9pendants<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Et elle <b>augmente selon votre situation familiale<\/b> (enfants, personnes \u00e0 charge, etc.).<br \/>\u200b<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin\">\ud83d\udcac <b>\u00c0 noter :<\/b> ce n\u2019est pas une \u201c<i>remise<\/i>\u201d sur votre revenu, mais une <b>r\u00e9duction d\u2019imp\u00f4t<\/b> calcul\u00e9e sur ce que vous auriez pay\u00e9 pour cette portion de revenu.<br \/>\u200b<br \/>\ud83e\udde0 <b> Glossaire  :<\/b><\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Terme<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Signification<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Tranches d&rsquo;imposition<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">Diff\u00e9rentes portions de revenu impos\u00e9es \u00e0 des taux diff\u00e9rents<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Taux marginal d&rsquo;imposition<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">Le taux appliqu\u00e9 sur votre dernier euro gagn\u00e9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Taux moyen d&rsquo;imposition<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">Imp\u00f4t total divis\u00e9 par le revenu total<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Partie exon\u00e9r\u00e9e d\u2019imp\u00f4t<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">La portion de revenu non imposable<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Centime additionnel communal<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">Pourcentage suppl\u00e9mentaire ajout\u00e9 par votre commune<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\u200b<br \/>3\ufe0f\u20e3 <b>Prenons un exemple :<\/b><\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Statut<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>C\u00e9libataire<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Personnes \u00e0 charge<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">2 enfants<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Revenu net imposable<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac26.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>R\u00e9gion<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">Wallonie (centime additionnel moyen de 7 %)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Ann\u00e9e<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">2025 (ann\u00e9e d\u2019imposition 2026)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\"><b>\u00c9tape 1 \u2014 Calculer l\u2019imp\u00f4t f\u00e9d\u00e9ral de base : <\/b><\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Tranche de revenu<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Taux<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Imp\u00f4t<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\u20ac0 \u2192 \u20ac16.320<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">25%<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac4.080<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\u20ac16.320 \u2192 \u20ac26.000<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">40%<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac3.872<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<h2 id=\"h_52bbd5f5dc\">Comment la part exon\u00e9r\u00e9e d\u2019imp\u00f4t vous aide :<\/h2>\n<p class=\"no-margin\">Chaque contribuable b\u00e9n\u00e9ficie d\u2019un <b>montant de base non imposable<\/b>.<br \/>\u200b<br \/>En 2025, il s\u2019\u00e9l\u00e8ve \u00e0 <b>10 910 \u20ac pour tout le monde<\/b>, et <b>augmente si vous avez des personnes \u00e0 charge<\/b>.<br \/>\u200b<\/p>\n<p class=\"no-margin\"><b>Montants exon\u00e9r\u00e9s selon diff\u00e9rentes situations :<\/b><\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Situation familiale<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Montant exon\u00e9r\u00e9<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Contribuable de base<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac10.910<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>1 enfant \u00e0 charge<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac12.890<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>2 enfants \u00e0 charge<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac16.020<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>3 enfants \u00e0 charge<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac22.350<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>4 enfants \u00e0 charge<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac29.420<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Par enfant suppl\u00e9mentaire<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">+\u20ac7.070<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Personne seule<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac12.890<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\u200b<br \/>\u200b<b>Autres personnes \u00e0 charge :<\/b><\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Personne \u00e0 charge<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Montant exon\u00e9r\u00e9<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Autre personne<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac1.980<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Autre personne avec un handicap<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac3.960<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Personne \u00e2g\u00e9e (65+) \u00e0 charge<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac5.950<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\"><b>Dans notre exemple :<\/b><\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Situation familiale<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Montant<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Montant de base<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac10.910<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>+ 1 enfant<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">+ \u20ac1.980<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>+ 2 enfants<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">+ \u20ac5.110<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Parent isol\u00e9<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">+ \u20ac1.980<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\">So in this case we would have :<\/p>\n<p class=\"no-margin\">\u200b<b>\u20ac10,910 (base) + \u20ac5,110 (for 2 kids) + \u20ac1,980 (single) <\/b>= <b>\u20ac 18,000 tax-exempt portion<\/b><\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\"><b>How is that exempt portion taxed ?<\/b> : <\/p>\n<p class=\"no-margin\">\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Montant exon\u00e9r\u00e9<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Taux<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Avantage fiscal<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Cumul\u00e9<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">0 \u2013 11.460 \u20ac<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">25%<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">2.865,00 \u20ac (1)<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">2.865,00 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">11.460 \u20ac \u2013 16.320 \u20ac<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">30%<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">1.458,00 \u20ac (2)<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">4.323,00 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">16.320 \u20ac \u2013 27.190 \u20ac<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">40%<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">4.348,00 \u20ac<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">8.671,00 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">27.190 \u20ac \u2013 49.840 \u20ac<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">45%<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">10.192,50 \u20ac<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">18.863,50 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">&gt; 49.840 \u20ac<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">50%<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u2013<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u2013<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\">\u27a1\ufe0f <b>Combien cette personne paierait-elle d\u2019imp\u00f4ts sur ce montant de 18 000 \u20ac ?<\/b><\/p>\n<p class=\"no-margin\">2 865 \u20ac (1) + 1 458 \u20ac (2) + 672 \u20ac (3) (40 % sur le montant restant) = ce qui nous am\u00e8ne \u00e0 un <b>total de 4 995,00 \u20ac<\/b>.<\/p>\n<p class=\"no-margin\">\n<h2 id=\"h_44289b0f9c\">3. \ud83e\udde9 Comment l\u2019exon\u00e9ration est appliqu\u00e9e<\/h2>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Ainsi, si votre revenu imposable est de <b>26 000 \u20ac<\/b> et que vous avez droit \u00e0 une <b>part exon\u00e9r\u00e9e d\u2019imp\u00f4t de 18 000 \u20ac<\/b>, vos imp\u00f4ts <b>ne sont pas calcul\u00e9s directement sur la diff\u00e9rence (8 000 \u20ac)<\/b>.<br \/>\u200b<\/p>\n<p class=\"no-margin\">\ud83d\udc49 D\u2019abord, l\u2019imp\u00f4t est calcul\u00e9 sur la totalit\u00e9 des <b>26 000 \u20ac<\/b>.<br \/>\ud83d\udc49 Ensuite, on <b>soustrait l\u2019imp\u00f4t correspondant aux 18 000 \u20ac exon\u00e9r\u00e9s<\/b> (dans notre exemple, <b>4 995 \u20ac<\/b>).<br \/>\u200b<\/p>\n<p class=\"no-margin\">Ces <b>18 000 \u20ac<\/b> sont toujours consid\u00e9r\u00e9s comme appartenant aux <b>tranches les plus basses<\/b> (25 % puis 40 %), ce qui signifie que la <b>r\u00e9duction d\u2019imp\u00f4t<\/b> que vous recevez est toujours calcul\u00e9e selon <b>ces taux plus faibles<\/b>.<\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">\ud83d\udcac La \u00ab part exon\u00e9r\u00e9e \u00bb fonctionne donc comme <b>un avantage fiscal<\/b>, et non comme <b>une d\u00e9duction compl\u00e8te de revenu<\/b>.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">Elle <b>prot\u00e8ge la partie la plus faible du revenu<\/b> contre l\u2019imposition, garantissant que chacun b\u00e9n\u00e9ficie du <b>m\u00eame abattement de base<\/b>.<br \/>\u200b<\/p>\n<p class=\"no-margin\">Dans notre exemple, cette r\u00e9duction repr\u00e9sente environ <b>4 995 \u20ac d\u2019\u00e9conomies d\u2019imp\u00f4t<\/b>.<br \/>\u200b<\/p>\n<p class=\"no-margin\">Le calcul serait donc :<br \/>\u200b<b>Imp\u00f4t brut total = 7 952 \u20ac \u2212 4 995 \u20ac<\/b> (imp\u00f4t que nous aurions normalement pay\u00e9 sur la part exon\u00e9r\u00e9e de 18 000 \u20ac) = <b>2 957,00 \u20ac<\/b>.<br \/>\u200b<\/p>\n<hr>\n<h2 id=\"h_50c38267b7\">\u200b<br \/>\ud83d\udc68\u200d\ud83d\udc69\u200d\ud83d\udc67 <b>4. R\u00e9ductions suppl\u00e9mentaires pour la famille<\/b><\/h2>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Les parents c\u00e9libataires ou les contribuables ayant des enfants \u00e0 charge <b>b\u00e9n\u00e9ficient \u00e9galement de d\u00e9ductions suppl\u00e9mentaires<\/b>, ce qui r\u00e9duit encore le montant total de l\u2019imp\u00f4t.<\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Type d\u2019avantage<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Description<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Montant approximatif<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>R\u00e9duction parent isol\u00e9<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">Avantage suppl\u00e9mentaire par enfant \u00e0 charge<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u2248 150 \u20ac par enfant<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Total pour 2 enfants<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">2 \u00d7 150 \u20ac<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u2248 300 \u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<hr>\n<h2 id=\"h_cf70a0286f\">\ud83e\uddfe <b>5. Imp\u00f4t f\u00e9d\u00e9ral net<\/b><\/h2>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>\u00c9tape<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Montant<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Imp\u00f4t f\u00e9d\u00e9ral brut<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac7.952<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>\u2013 Avantage fiscal pour la \u201cpartie exon\u00e9r\u00e9e\u201d<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u2013 \u20ac4.995<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>\u2013 R\u00e9ductions familiales<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u2013 \u20ac300<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>= Imp\u00f4t net<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac2.657<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<p class=\"no-margin\">\n<h2 id=\"h_22fd8d1755\">\ud83c\udfd8\ufe0f <b>6. Centimes additionnels communaux<\/b><\/h2>\n<p class=\"no-margin\">\n<p class=\"no-margin\">En plus de ce montant, chaque commune <b>applique un pourcentage suppl\u00e9mentaire<\/b> (g\u00e9n\u00e9ralement entre 6 et 9\u202f%) pour obtenir le montant final \u00e0 verser aux autorit\u00e9s.<\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Taux<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Calcul<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Montant<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">7 %<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac2.657 \u00d7 7 %<\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac185,99<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<h2 id=\"h_cab54fe34d\">\u2705 <b>R\u00e9sultat final (Revenu 2025)<\/b><\/h2>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>\u00c9l\u00e9ment<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Montant<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Imp\u00f4t f\u00e9d\u00e9ral net<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">\u20ac2.657<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>+ Centime additionnel communal<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\">+ \u20ac185,99<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\"><b>Total \u00e0 payer<\/b><\/p>\n<\/td>\n<td>\n<p class=\"no-margin\"><b>\u2248 \u20ac2.842,99<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<hr>\n<h2 id=\"h_8a2ef4fa97\">\ud83e\udde9 <b>Points cl\u00e9s<\/b><\/h2>\n<ul>\n<li>\n<p class=\"no-margin\">La <b>part de revenu exon\u00e9r\u00e9e d\u2019imp\u00f4t<\/b> est un <b>avantage fiscal<\/b>, et non une simple d\u00e9duction de revenu.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Elle s\u2019applique <b>toujours aux tranches les plus basses<\/b>, donc l\u2019\u00e9conomie d\u2019imp\u00f4t est calcul\u00e9e sur <b>ces taux faibles<\/b>.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Les <b>enfants \u00e0 charge<\/b> augmentent cette part exon\u00e9r\u00e9e.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Les <b>parents c\u00e9libataires<\/b> b\u00e9n\u00e9ficient d\u2019une r\u00e9duction suppl\u00e9mentaire.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Les <b>taux progressifs<\/b> et les <b>centimes additionnels communaux<\/b> expliquent pourquoi le taux effectif peut parfois <b>diff\u00e9rer des attentes<\/b>.<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Cet article vous explique comment est calcul\u00e9 votre imp\u00f4t sur le revenu, la quotit\u00e9 exempt\u00e9e et comment calculer simplement votre imp\u00f4t net.<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-20184","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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