القائمة
Guide French personal income tax (IR) — tax brackets, deductions, credits, micro-entrepreneur, rental income, capital gains, crypto, and family quotient.
التثبيت باستخدام Codex أو Claude انسخ هذا Prompt والصقه في Codex أو Claude أو مساعد آخر ليراجع صفحة Skill ويثبّتها لك.
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| name | fr-fiscalite-particulier |
| description | Guide French personal income tax (IR) — tax brackets, deductions, credits, micro-entrepreneur, rental income, capital gains, crypto, and family quotient. |
| version | 1.0.0 |
| last-updated | 2026-04-20 |
| model_tested | claude-sonnet-4-6 |
| category | metier-fr |
| platforms | ["claude-code","codex","gemini-cli","cursor","copilot","windsurf","cline"] |
| language | fr |
| geo_relevance | ["fr"] |
| priority | high |
| dependencies | {"mcp":[],"skills":[],"apis":[],"data":[]} |
| update_sources | [{"url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F1419","check_frequency":"yearly","last_checked":"2026-04-20"},{"url":"https://bofip.impots.gouv.fr","check_frequency":"yearly","last_checked":"2026-04-20"}] |
| license | MIT |
AVERTISSEMENT : Ce skill fournit des orientations generales. Il ne remplace pas un conseiller fiscal. Les montants et seuils changent chaque annee — verifiez sur impots.gouv.fr.
Revalorise de 0.9% (Loi de finances 2026). Applique par part de quotient familial.
| Tranche | Revenu par part | Taux marginal |
|---|---|---|
| 1 | 0 a 11 600 EUR | 0% |
| 2 | 11 601 a 29 579 EUR | 11% |
| 3 | 29 580 a 84 577 EUR | 30% |
| 4 | 84 578 a 181 917 EUR | 41% |
| 5 | Au-dela de 181 917 EUR | 45% |
| Situation | Nombre de parts |
|---|---|
| Celibataire | 1 |
| Couple marie/pacse | 2 |
| + 1er enfant | +0.5 |
| + 2eme enfant | +0.5 |
| + 3eme enfant et suivants | +1 chacun |
| Parent isole | +0.5 supplementaire |
Plafond avantage par demi-part : 1 791 EUR (2026).
| Credit | Montant | Conditions |
|---|---|---|
| Emploi a domicile | 50% des depenses, max 12 000 EUR/an | Menage, garde, jardinage, soutien scolaire |
| Frais de garde enfant < 6 ans | 50%, max 3 500 EUR/enfant | Creche, assistante maternelle |
| Transition energetique (MaPrimeRenov') | Variable | Travaux residence principale |
| Dons aux associations | 66% (75% pour aide aux personnes) | Max 20% du revenu imposable |
| Reduction | Montant | Conditions |
|---|---|---|
| Investissement locatif (Denormandie) | 12-21% sur 6-12 ans | Logement ancien renove en zone tendue (Pinel termine fin 2024) |
| PER (Plan Epargne Retraite) | Deductible du revenu imposable | Plafond : 10% des revenus N-1 |
| Investissement PME | 25% des sommes versees | Max 50 000 EUR (100 000 couple) |
| Activite | Plafond CA | Abattement forfaitaire |
|---|---|---|
| Vente de marchandises | 188 700 EUR | 71% |
| Prestations BIC | 77 700 EUR | 50% |
| Prestations BNC (liberal) | 77 700 EUR | 34% |
Option : versement liberatoire (1%, 1.7% ou 2.2% du CA) si revenu fiscal < seuil.
| Regime | Condition | Calcul |
|---|---|---|
| Micro-foncier | Revenus < 15 000 EUR/an | Abattement 30% automatique |
| Reel | Revenus > 15 000 EUR ou choix | Charges reelles deductibles (travaux, interets, assurance) |
Location meublee (LMNP) : regime BIC, pas revenus fonciers.
| Option | Taux | Quand choisir |
|---|---|---|
| PFU (Prelevement Forfaitaire Unique) | 30% (12.8% IR + 17.2% PS) | TMI >= 30% |
| Bareme progressif | TMI + 17.2% PS | TMI = 0% ou 11% |
PFU 30% ou bareme progressif sur les plus-values (cessions > 305 EUR/an).
Detail complet (calcul, methode PMP, staking, declaration) : voir skill fr-fiscalite-investissement.
Seuil : patrimoine immobilier net > 1 300 000 EUR
| Tranche | Taux |
|---|---|
| 0 a 800 000 EUR | 0% |
| 800 001 a 1 300 000 EUR | 0.50% |
| 1 300 001 a 2 570 000 EUR | 0.70% |
| 2 570 001 a 5 000 000 EUR | 1% |
| 5 000 001 a 10 000 000 EUR | 1.25% |
| > 10 000 000 EUR | 1.50% |
| Date | Echeance |
|---|---|
| Avril 2026 | Ouverture declaration en ligne |
| Mai-Juin 2026 | Date limite selon departement |
| Juillet 2026 | Avis d'imposition |
| Septembre 2026 | Prelevement solde (si reste a payer) |
| Janvier-Decembre | Prelevement a la source mensuel |
| Outil | URL | Usage |
|---|---|---|
| Simulateur IR | simulateur-ir-ifi.impots.gouv.fr | Estimer son impot |
| BOFiP | bofip.impots.gouv.fr | Textes officiels detailles |
| Service-public.gouv.fr | service-public.gouv.fr/particuliers | Baremes, droits |
| impots.gouv.fr | impots.gouv.fr | Declaration, paiement |
