[{"data":1,"prerenderedAt":3283},["Reactive",2],{"cat-fiscalite":3},[4,809,1659,2520],{"_path":5,"_dir":6,"_draft":7,"_partial":7,"_locale":8,"title":9,"description":10,"date":11,"updatedAt":11,"category":12,"tags":13,"readingTime":21,"summary":22,"author":27,"relatedSimulator":28,"body":32,"_type":803,"_id":804,"_source":805,"_file":806,"_stem":807,"_extension":808},"/articles/contester-taxe-fonciere-2026","articles",false,"","Taxe foncière 2026 : comment contester si vous payez trop ?","Contestez votre taxe foncière 2026 : démarche pas à pas, délais légaux, erreurs sur la valeur locative et cas d'exonération totale ou partielle.","2026-06-27","fiscalite",[14,15,16,17,18,19,20],"taxe foncière 2026","contester taxe foncière","valeur locative cadastrale","dégrèvement taxe foncière","exonération taxe foncière","impôts locaux","réclamation fiscale",7,[23,24,25,26],"La contestation doit être déposée avant le 31 décembre de l'année suivant la mise en recouvrement de l'avis — passé ce délai, aucun recours n'est possible.","Les motifs valides incluent : surface ou catégorie erronée dans les registres cadastraux, travaux réduisant la valeur locative, local comparatif mal choisi.","Certains contribuables (personnes âgées modestes, invalides, propriétaires de logements vacants) bénéficient d'exonérations souvent non appliquées automatiquement.","La démarche se fait via votre espace personnel sur impots.gouv.fr ou par courrier recommandé adressé à votre Service des Impôts des Entreprises (SIE).","equipe-estimateur",{"title":29,"path":30,"icon":31},"Simulateur taxe foncière","/simulateurs/simulateur-taxe-fonciere","🏠",{"type":33,"children":34,"toc":781},"root",[35,43,49,53,60,72,77,85,96,107,119,122,128,133,143,153,163,173,183,186,192,197,224,229,232,238,245,264,269,275,280,286,291,315,320,343,349,361,373,376,382,387,393,405,449,467,480,486,511,517,529,535,547,550,556,574,605,608,614,619,637,642,645,648,674,677,683,776],{"type":36,"tag":37,"props":38,"children":40},"element","h1",{"id":39},"taxe-foncière-2026-comment-contester-si-vous-payez-trop",[41],{"type":42,"value":9},"text",{"type":36,"tag":44,"props":45,"children":46},"p",{},[47],{"type":42,"value":48},"Chaque automne, des millions de propriétaires reçoivent leur avis de taxe foncière avec une désagréable surprise : une hausse inexpliquée, un montant qui semble disproportionné, ou une situation personnelle qui devrait pourtant ouvrir droit à une exonération. Bonne nouvelle : contester est un droit, et la procédure est plus accessible qu'on ne le croit. Voici comment procéder.",{"type":36,"tag":50,"props":51,"children":52},"hr",{},[],{"type":36,"tag":54,"props":55,"children":57},"h2",{"id":56},"comment-est-calculée-votre-taxe-foncière",[58],{"type":42,"value":59},"Comment est calculée votre taxe foncière ?",{"type":36,"tag":44,"props":61,"children":62},{},[63,65,70],{"type":42,"value":64},"Avant de contester, il faut comprendre sur quoi repose le calcul. La taxe foncière n'est pas calculée sur la valeur réelle de marché de votre bien — elle repose sur la ",{"type":36,"tag":66,"props":67,"children":68},"strong",{},[69],{"type":42,"value":16},{"type":42,"value":71},", une notion souvent mal connue et source de nombreuses erreurs.",{"type":36,"tag":44,"props":73,"children":74},{},[75],{"type":42,"value":76},"La formule est simple :",{"type":36,"tag":44,"props":78,"children":79},{},[80],{"type":36,"tag":66,"props":81,"children":82},{},[83],{"type":42,"value":84},"Taxe foncière = Valeur locative cadastrale nette × Taux voté par les collectivités",{"type":36,"tag":44,"props":86,"children":87},{},[88,90,94],{"type":42,"value":89},"La ",{"type":36,"tag":66,"props":91,"children":92},{},[93],{"type":42,"value":16},{"type":42,"value":95}," est un loyer théorique annuel estimé par l'administration pour votre bien, en supposant qu'il serait loué dans les conditions du marché de 1970 (oui, vous avez bien lu). Cette valeur est ensuite rebasée selon des coefficients d'actualisation annuels.",{"type":36,"tag":44,"props":97,"children":98},{},[99,100,105],{"type":42,"value":89},{"type":36,"tag":66,"props":101,"children":102},{},[103],{"type":42,"value":104},"valeur locative brute",{"type":42,"value":106}," dépend de plusieurs critères enregistrés au cadastre : la surface pondérée du logement, sa catégorie (maison individuelle, appartement…), son état (ordinaire, bon, excellent…), et ses éléments de confort (eau courante, chauffage central, etc.).",{"type":36,"tag":44,"props":108,"children":109},{},[110,112,117],{"type":42,"value":111},"Sur cette base brute, on applique un ",{"type":36,"tag":66,"props":113,"children":114},{},[115],{"type":42,"value":116},"abattement de 50 %",{"type":42,"value":118}," pour obtenir la valeur locative nette — la base d'imposition réelle.",{"type":36,"tag":50,"props":120,"children":121},{},[],{"type":36,"tag":54,"props":123,"children":125},{"id":124},"les-5-erreurs-cadastrales-les-plus-fréquentes",[126],{"type":42,"value":127},"Les 5 erreurs cadastrales les plus fréquentes",{"type":36,"tag":44,"props":129,"children":130},{},[131],{"type":42,"value":132},"L'administration peut se tromper. Les données cadastrales sont saisies lors de la construction du bien ou lors de déclarations de travaux, et elles ne sont pas toujours mises à jour. Voici les erreurs qui reviennent le plus souvent :",{"type":36,"tag":44,"props":134,"children":135},{},[136,141],{"type":36,"tag":66,"props":137,"children":138},{},[139],{"type":42,"value":140},"1. Une surface mal comptée.",{"type":42,"value":142}," Le cadastre peut avoir intégré une terrasse, un garage ou un sous-sol à une surface pondérée trop élevée. En cas de doute, comparez la surface déclarée au cadastre avec vos plans réels.",{"type":36,"tag":44,"props":144,"children":145},{},[146,151],{"type":36,"tag":66,"props":147,"children":148},{},[149],{"type":42,"value":150},"2. Une catégorie ou un état surévalué.",{"type":42,"value":152}," Si votre logement est classé \"bon état\" alors qu'il nécessite des travaux importants, ou dans une catégorie supérieure à sa réalité, votre base d'imposition est gonflée.",{"type":36,"tag":44,"props":154,"children":155},{},[156,161],{"type":36,"tag":66,"props":157,"children":158},{},[159],{"type":42,"value":160},"3. Des éléments de confort incorrects.",{"type":42,"value":162}," Un appartement qui n'a jamais eu de chauffage central mais qui apparaît \"avec chauffage central\" dans les données cadastrales paiera plus qu'il ne le devrait.",{"type":36,"tag":44,"props":164,"children":165},{},[166,171],{"type":36,"tag":66,"props":167,"children":168},{},[169],{"type":42,"value":170},"4. Un bien rénové mais toujours classé dans sa catégorie d'origine dégradée.",{"type":42,"value":172}," À l'inverse, si vous avez amélioré votre logement sans en déclarer les travaux, la valeur locative est peut-être encore sous-estimée — mais ce n'est pas à vous de le signaler.",{"type":36,"tag":44,"props":174,"children":175},{},[176,181],{"type":36,"tag":66,"props":177,"children":178},{},[179],{"type":42,"value":180},"5. Une dépendance comptée deux fois.",{"type":42,"value":182}," Un garage ou une cave peut parfois apparaître à la fois comme dépendance et comme surface principale.",{"type":36,"tag":50,"props":184,"children":185},{},[],{"type":36,"tag":54,"props":187,"children":189},{"id":188},"vérifier-vos-données-cadastrales",[190],{"type":42,"value":191},"Vérifier vos données cadastrales",{"type":36,"tag":44,"props":193,"children":194},{},[195],{"type":42,"value":196},"Avant de rédiger une réclamation, vérifiez les données sur lesquelles s'appuie votre taxe. Pour cela :",{"type":36,"tag":198,"props":199,"children":200},"ol",{},[201,214,219],{"type":36,"tag":202,"props":203,"children":204},"li",{},[205,207,212],{"type":42,"value":206},"Connectez-vous sur ",{"type":36,"tag":66,"props":208,"children":209},{},[210],{"type":42,"value":211},"impots.gouv.fr",{"type":42,"value":213}," avec votre numéro fiscal.",{"type":36,"tag":202,"props":215,"children":216},{},[217],{"type":42,"value":218},"Dans votre espace particulier, allez dans « Mes biens immobiliers ».",{"type":36,"tag":202,"props":220,"children":221},{},[222],{"type":42,"value":223},"Consultez la fiche descriptive de chaque bien : surface, catégorie, état, éléments de confort.",{"type":36,"tag":44,"props":225,"children":226},{},[227],{"type":42,"value":228},"Si vous constatez une erreur sur ces données, c'est ce que vous devrez mentionner dans votre réclamation — avec pièces justificatives à l'appui (plans, photos, diagnostics).",{"type":36,"tag":50,"props":230,"children":231},{},[],{"type":36,"tag":54,"props":233,"children":235},{"id":234},"la-procédure-de-contestation-étape-par-étape",[236],{"type":42,"value":237},"La procédure de contestation étape par étape",{"type":36,"tag":239,"props":240,"children":242},"h3",{"id":241},"étape-1-respectez-le-délai",[243],{"type":42,"value":244},"Étape 1 — Respectez le délai",{"type":36,"tag":44,"props":246,"children":247},{},[248,250,255,257,262],{"type":42,"value":249},"La réclamation contentieuse doit être déposée ",{"type":36,"tag":66,"props":251,"children":252},{},[253],{"type":42,"value":254},"avant le 31 décembre de l'année suivant la mise en recouvrement",{"type":42,"value":256},". Pour l'avis reçu en automne 2026, vous avez donc jusqu'au ",{"type":36,"tag":66,"props":258,"children":259},{},[260],{"type":42,"value":261},"31 décembre 2027",{"type":42,"value":263},".",{"type":36,"tag":44,"props":265,"children":266},{},[267],{"type":42,"value":268},"Passé ce délai, aucune contestation sur le fond n'est recevable. Il est donc conseillé de ne pas attendre.",{"type":36,"tag":239,"props":270,"children":272},{"id":271},"étape-2-payez-dabord-contestez-ensuite",[273],{"type":42,"value":274},"Étape 2 — Payez d'abord, contestez ensuite",{"type":36,"tag":44,"props":276,"children":277},{},[278],{"type":42,"value":279},"La contestation ne suspend pas l'obligation de payer. Réglez votre taxe dans les délais pour éviter les pénalités de retard (10 % du montant dû), puis contestez. 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Certaines collectivités prolongent cette exonération pour les logements économes en énergie (BBC, RE2020).",{"type":36,"tag":239,"props":530,"children":532},{"id":531},"dégrèvement-pour-vacance-ou-inexploitation",[533],{"type":42,"value":534},"Dégrèvement pour vacance ou inexploitation",{"type":36,"tag":44,"props":536,"children":537},{},[538,540,545],{"type":42,"value":539},"Si votre logement est ",{"type":36,"tag":66,"props":541,"children":542},{},[543],{"type":42,"value":544},"inoccupé involontairement",{"type":42,"value":546}," et non meublé pendant au moins 3 mois consécutifs (dans l'attente d'un locataire ou d'un acheteur), vous pouvez demander un dégrèvement proportionnel à la durée de vacance. 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Entre le barème progressif, l'abattement forfaitaire, le quotient familial et la décote, la mécanique fiscale peut paraître complexe. Ce guide complet vous explique pas à pas comment fonctionne le calcul de l'IR 2025, avec les chiffres officiels mis à jour.",{"type":36,"tag":50,"props":1696,"children":1697},{},[],{"type":36,"tag":54,"props":1699,"children":1701},{"id":1700},"le-barème-progressif-par-tranches-2025",[1702],{"type":42,"value":1703},"Le barème progressif par tranches 2025",{"type":36,"tag":44,"props":1705,"children":1706},{},[1707,1709,1714,1716,1721],{"type":42,"value":1708},"L'impôt sur le revenu français est ",{"type":36,"tag":66,"props":1710,"children":1711},{},[1712],{"type":42,"value":1713},"progressif",{"type":42,"value":1715}," : plus votre revenu est élevé, plus le taux marginal appliqué à la tranche supérieure est important. Il est essentiel de comprendre que ce taux ne s'applique ",{"type":36,"tag":66,"props":1717,"children":1718},{},[1719],{"type":42,"value":1720},"pas à l'ensemble de vos revenus",{"type":42,"value":1722},", mais uniquement à la fraction qui dépasse le seuil de chaque tranche.",{"type":36,"tag":44,"props":1724,"children":1725},{},[1726],{"type":42,"value":1727},"Le barème 2025 applicable aux revenus de 2024 est le suivant :",{"type":36,"tag":684,"props":1729,"children":1730},{},[1731,1746],{"type":36,"tag":688,"props":1732,"children":1733},{},[1734],{"type":36,"tag":692,"props":1735,"children":1736},{},[1737,1742],{"type":36,"tag":696,"props":1738,"children":1739},{},[1740],{"type":42,"value":1741},"Tranche de revenu imposable (par part)",{"type":36,"tag":696,"props":1743,"children":1744},{},[1745],{"type":42,"value":860},{"type":36,"tag":707,"props":1747,"children":1748},{},[1749,1762,1775,1788,1801],{"type":36,"tag":692,"props":1750,"children":1751},{},[1752,1757],{"type":36,"tag":714,"props":1753,"children":1754},{},[1755],{"type":42,"value":1756},"Jusqu'à 11 497 €",{"type":36,"tag":714,"props":1758,"children":1759},{},[1760],{"type":42,"value":1761},"0 %",{"type":36,"tag":692,"props":1763,"children":1764},{},[1765,1770],{"type":36,"tag":714,"props":1766,"children":1767},{},[1768],{"type":42,"value":1769},"De 11 497 € à 29 315 €",{"type":36,"tag":714,"props":1771,"children":1772},{},[1773],{"type":42,"value":1774},"11 %",{"type":36,"tag":692,"props":1776,"children":1777},{},[1778,1783],{"type":36,"tag":714,"props":1779,"children":1780},{},[1781],{"type":42,"value":1782},"De 29 315 € à 83 823 €",{"type":36,"tag":714,"props":1784,"children":1785},{},[1786],{"type":42,"value":1787},"30 %",{"type":36,"tag":692,"props":1789,"children":1790},{},[1791,1796],{"type":36,"tag":714,"props":1792,"children":1793},{},[1794],{"type":42,"value":1795},"De 83 823 € à 180 294 €",{"type":36,"tag":714,"props":1797,"children":1798},{},[1799],{"type":42,"value":1800},"41 %",{"type":36,"tag":692,"props":1802,"children":1803},{},[1804,1809],{"type":36,"tag":714,"props":1805,"children":1806},{},[1807],{"type":42,"value":1808},"Au-delà de 180 294 €",{"type":36,"tag":714,"props":1810,"children":1811},{},[1812],{"type":42,"value":1813},"45 %",{"type":36,"tag":44,"props":1815,"children":1816},{},[1817,1822],{"type":36,"tag":66,"props":1818,"children":1819},{},[1820],{"type":42,"value":1821},"Exemple concret :",{"type":42,"value":1823}," Un célibataire (1 part) avec un revenu net imposable de 35 000 € calcule son impôt ainsi :",{"type":36,"tag":292,"props":1825,"children":1826},{},[1827,1837,1847],{"type":36,"tag":202,"props":1828,"children":1829},{},[1830,1832],{"type":42,"value":1831},"Tranche à 0 % : 11 497 € × 0 % = ",{"type":36,"tag":66,"props":1833,"children":1834},{},[1835],{"type":42,"value":1836},"0 €",{"type":36,"tag":202,"props":1838,"children":1839},{},[1840,1842],{"type":42,"value":1841},"Tranche à 11 % : (29 315 − 11 497) × 11 % = 17 818 × 11 % = ",{"type":36,"tag":66,"props":1843,"children":1844},{},[1845],{"type":42,"value":1846},"1 960 €",{"type":36,"tag":202,"props":1848,"children":1849},{},[1850,1852],{"type":42,"value":1851},"Tranche à 30 % : (35 000 − 29 315) × 30 % = 5 685 × 30 % = ",{"type":36,"tag":66,"props":1853,"children":1854},{},[1855],{"type":42,"value":1856},"1 706 €",{"type":36,"tag":44,"props":1858,"children":1859},{},[1860],{"type":36,"tag":66,"props":1861,"children":1862},{},[1863],{"type":42,"value":1864},"Total brut avant décote : 3 666 €",{"type":36,"tag":44,"props":1866,"children":1867},{},[1868,1870,1875,1877,1882],{"type":42,"value":1869},"Ce calcul illustre pourquoi le ",{"type":36,"tag":66,"props":1871,"children":1872},{},[1873],{"type":42,"value":1874},"taux marginal",{"type":42,"value":1876}," (30 % dans cet exemple) est différent du ",{"type":36,"tag":66,"props":1878,"children":1879},{},[1880],{"type":42,"value":1881},"taux moyen",{"type":42,"value":1883}," d'imposition, qui correspond au rapport entre l'impôt dû et le revenu total.",{"type":36,"tag":50,"props":1885,"children":1886},{},[],{"type":36,"tag":54,"props":1888,"children":1890},{"id":1889},"labattement-de-10-sur-les-salaires",[1891],{"type":42,"value":1892},"L'abattement de 10 % sur les salaires",{"type":36,"tag":44,"props":1894,"children":1895},{},[1896,1898,1903],{"type":42,"value":1897},"Avant même d'appliquer le barème, les salariés bénéficient d'un ",{"type":36,"tag":66,"props":1899,"children":1900},{},[1901],{"type":42,"value":1902},"abattement forfaitaire de 10 %",{"type":42,"value":1904}," pour frais professionnels. Cet abattement est automatiquement déduit par l'administration fiscale sur les revenus salariaux déclarés.",{"type":36,"tag":44,"props":1906,"children":1907},{},[1908],{"type":42,"value":1909},"Pour les revenus 2024 (déclaration 2025), les limites sont les suivantes :",{"type":36,"tag":292,"props":1911,"children":1912},{},[1913,1923],{"type":36,"tag":202,"props":1914,"children":1915},{},[1916,1921],{"type":36,"tag":66,"props":1917,"children":1918},{},[1919],{"type":42,"value":1920},"Minimum",{"type":42,"value":1922}," : 495 €",{"type":36,"tag":202,"props":1924,"children":1925},{},[1926,1931],{"type":36,"tag":66,"props":1927,"children":1928},{},[1929],{"type":42,"value":1930},"Maximum",{"type":42,"value":1932}," : 14 426 €",{"type":36,"tag":44,"props":1934,"children":1935},{},[1936,1938,1943],{"type":42,"value":1937},"Concrètement, si vous avez déclaré 40 000 € de salaires, l'abattement de 10 % donne 4 000 €. Votre revenu net imposable devient donc ",{"type":36,"tag":66,"props":1939,"children":1940},{},[1941],{"type":42,"value":1942},"36 000 €",{"type":42,"value":1944}," avant application du quotient familial.",{"type":36,"tag":44,"props":1946,"children":1947},{},[1948,1950,1955],{"type":42,"value":1949},"Les contribuables qui justifient de frais réels supérieurs à l'abattement forfaitaire peuvent opter pour la ",{"type":36,"tag":66,"props":1951,"children":1952},{},[1953],{"type":42,"value":1954},"déduction des frais réels",{"type":42,"value":1956}," (frais kilométriques, repas, double résidence, etc.). Cette option est intéressante si vous utilisez votre véhicule personnel pour des déplacements professionnels importants ou si vous avez des frais de formation significatifs.",{"type":36,"tag":450,"props":1958,"children":1959},{},[1960],{"type":36,"tag":44,"props":1961,"children":1962},{},[1963,1965,1971],{"type":42,"value":1964},"Si vous optez pour les frais réels, notre ",{"type":36,"tag":459,"props":1966,"children":1968},{"href":1967},"/articles/bareme-kilometrique-2025",[1969],{"type":42,"value":1970},"guide sur le barème kilométrique 2025",{"type":42,"value":1972}," vous aide à calculer exactement vos frais de déplacement déductibles.",{"type":36,"tag":50,"props":1974,"children":1975},{},[],{"type":36,"tag":54,"props":1977,"children":1979},{"id":1978},"le-quotient-familial-et-les-parts-fiscales",[1980],{"type":42,"value":1981},"Le quotient familial et les parts fiscales",{"type":36,"tag":44,"props":1983,"children":1984},{},[1985,1987,1991],{"type":42,"value":1986},"Le système du ",{"type":36,"tag":66,"props":1988,"children":1989},{},[1990],{"type":42,"value":1671},{"type":42,"value":1992}," est une spécificité française qui permet de moduler l'impôt en fonction de la composition du foyer fiscal. Le revenu imposable est divisé par le nombre de parts, le barème est appliqué, puis le résultat est multiplié par ce même nombre de parts.",{"type":36,"tag":44,"props":1994,"children":1995},{},[1996],{"type":42,"value":1997},"Le nombre de parts de droit commun est le suivant :",{"type":36,"tag":292,"props":1999,"children":2000},{},[2001,2011,2021,2031,2041,2053],{"type":36,"tag":202,"props":2002,"children":2003},{},[2004,2006],{"type":42,"value":2005},"Célibataire, divorcé, veuf sans enfant à charge : ",{"type":36,"tag":66,"props":2007,"children":2008},{},[2009],{"type":42,"value":2010},"1 part",{"type":36,"tag":202,"props":2012,"children":2013},{},[2014,2016],{"type":42,"value":2015},"Couple marié ou pacsé sans enfant : ",{"type":36,"tag":66,"props":2017,"children":2018},{},[2019],{"type":42,"value":2020},"2 parts",{"type":36,"tag":202,"props":2022,"children":2023},{},[2024,2026],{"type":42,"value":2025},"Couple avec 1 enfant : ",{"type":36,"tag":66,"props":2027,"children":2028},{},[2029],{"type":42,"value":2030},"2,5 parts",{"type":36,"tag":202,"props":2032,"children":2033},{},[2034,2036],{"type":42,"value":2035},"Couple avec 2 enfants : ",{"type":36,"tag":66,"props":2037,"children":2038},{},[2039],{"type":42,"value":2040},"3 parts",{"type":36,"tag":202,"props":2042,"children":2043},{},[2044,2046,2051],{"type":42,"value":2045},"Couple avec 3 enfants : ",{"type":36,"tag":66,"props":2047,"children":2048},{},[2049],{"type":42,"value":2050},"4 parts",{"type":42,"value":2052}," (0,5 part par enfant à partir du 3e)",{"type":36,"tag":202,"props":2054,"children":2055},{},[2056,2058],{"type":42,"value":2057},"Parent isolé avec 1 enfant : ",{"type":36,"tag":66,"props":2059,"children":2060},{},[2061],{"type":42,"value":2020},{"type":36,"tag":44,"props":2063,"children":2064},{},[2065,2067,2072,2074,2079],{"type":42,"value":2066},"L'avantage fiscal procuré par chaque demi-part supplémentaire est toutefois ",{"type":36,"tag":66,"props":2068,"children":2069},{},[2070],{"type":42,"value":2071},"plafonné",{"type":42,"value":2073},". Pour 2025, le plafond du quotient familial est fixé à ",{"type":36,"tag":66,"props":2075,"children":2076},{},[2077],{"type":42,"value":2078},"1 771 €",{"type":42,"value":2080}," de réduction d'impôt par demi-part supplémentaire au-delà de 2 parts.",{"type":36,"tag":44,"props":2082,"children":2083},{},[2084],{"type":42,"value":2085},"Certaines situations ouvrent droit à des parts ou demi-parts supplémentaires : invalidité, statut d'ancien combattant, parent isolé, enfant atteint d'un handicap, etc.",{"type":36,"tag":50,"props":2087,"children":2088},{},[],{"type":36,"tag":54,"props":2090,"children":2092},{"id":2091},"la-décote-pour-les-petits-revenus",[2093],{"type":42,"value":2094},"La décote pour les petits revenus",{"type":36,"tag":44,"props":2096,"children":2097},{},[2098,2099,2104],{"type":42,"value":89},{"type":36,"tag":66,"props":2100,"children":2101},{},[2102],{"type":42,"value":2103},"décote",{"type":42,"value":2105}," est un mécanisme d'atténuation de l'impôt conçu pour alléger la charge fiscale des contribuables aux revenus modestes. Elle s'applique lorsque l'impôt brut calculé est inférieur à un certain seuil, et permet d'éviter un effet de seuil brutal à l'entrée dans l'imposition.",{"type":36,"tag":44,"props":2107,"children":2108},{},[2109],{"type":42,"value":2110},"Pour la déclaration des revenus 2024 (impôt 2025), les paramètres de la décote sont :",{"type":36,"tag":292,"props":2112,"children":2113},{},[2114,2124],{"type":36,"tag":202,"props":2115,"children":2116},{},[2117,2122],{"type":36,"tag":66,"props":2118,"children":2119},{},[2120],{"type":42,"value":2121},"Célibataire",{"type":42,"value":2123}," : seuil d'application à 1 965 €, coefficient de 45,25 %",{"type":36,"tag":202,"props":2125,"children":2126},{},[2127,2132],{"type":36,"tag":66,"props":2128,"children":2129},{},[2130],{"type":42,"value":2131},"Couple",{"type":42,"value":2133}," (marié ou pacsé) : seuil d'application à 3 257 €, coefficient de 45,25 %",{"type":36,"tag":44,"props":2135,"children":2136},{},[2137],{"type":36,"tag":66,"props":2138,"children":2139},{},[2140],{"type":42,"value":2141},"Formule de calcul :",{"type":36,"tag":44,"props":2143,"children":2144},{},[2145],{"type":42,"value":2146},"Pour un célibataire dont l'impôt brut est inférieur à 1 965 € :",{"type":36,"tag":450,"props":2148,"children":2149},{},[2150],{"type":36,"tag":44,"props":2151,"children":2152},{},[2153],{"type":42,"value":2154},"Décote = 1 965 × 45,25 % − (impôt brut × 45,25 %)",{"type":36,"tag":44,"props":2156,"children":2157},{},[2158,2163,2165],{"type":36,"tag":66,"props":2159,"children":2160},{},[2161],{"type":42,"value":2162},"Exemple :",{"type":42,"value":2164}," Un célibataire dont l'impôt brut est de 800 € bénéficiera d'une décote de :\n(1 965 − 800) × 45,25 % = 1 165 × 45,25 % = ",{"type":36,"tag":66,"props":2166,"children":2167},{},[2168],{"type":42,"value":2169},"527 €",{"type":36,"tag":44,"props":2171,"children":2172},{},[2173,2175,2180],{"type":42,"value":2174},"Son impôt après décote sera donc de 800 − 527 = ",{"type":36,"tag":66,"props":2176,"children":2177},{},[2178],{"type":42,"value":2179},"273 €",{"type":42,"value":263},{"type":36,"tag":44,"props":2182,"children":2183},{},[2184],{"type":42,"value":2185},"La décote s'annule progressivement à mesure que l'impôt brut augmente, jusqu'à disparaître complètement au seuil de 1 965 €.",{"type":36,"tag":50,"props":2187,"children":2188},{},[],{"type":36,"tag":54,"props":2190,"children":2192},{"id":2191},"comment-optimiser-son-ir-légalement",[2193],{"type":42,"value":2194},"Comment optimiser son IR légalement",{"type":36,"tag":44,"props":2196,"children":2197},{},[2198],{"type":42,"value":2199},"Réduire légalement son impôt sur le revenu est à la portée de tous les contribuables à condition de connaître les dispositifs existants. Voici les leviers les plus efficaces :",{"type":36,"tag":239,"props":2201,"children":2203},{"id":2202},"les-versements-sur-un-plan-dépargne-retraite-per",[2204],{"type":42,"value":2205},"Les versements sur un Plan d'Épargne Retraite (PER)",{"type":36,"tag":44,"props":2207,"children":2208},{},[2209,2211,2216],{"type":42,"value":2210},"Les sommes versées volontairement sur un PER individuel sont ",{"type":36,"tag":66,"props":2212,"children":2213},{},[2214],{"type":42,"value":2215},"déductibles du revenu imposable",{"type":42,"value":2217}," dans la limite de 10 % des revenus professionnels nets (plafonnés à 8 fois le PASS, soit environ 35 194 € en 2025). C'est l'un des rares dispositifs permettant une réduction directe de la base imposable.",{"type":36,"tag":239,"props":2219,"children":2221},{"id":2220},"le-déficit-foncier",[2222],{"type":42,"value":2223},"Le déficit foncier",{"type":36,"tag":44,"props":2225,"children":2226},{},[2227,2229,2234],{"type":42,"value":2228},"Si vous avez des revenus fonciers et des travaux déductibles, un éventuel déficit foncier (hors intérêts d'emprunt) est imputable sur le revenu global dans la limite de ",{"type":36,"tag":66,"props":2230,"children":2231},{},[2232],{"type":42,"value":2233},"10 700 €",{"type":42,"value":2235}," par an, ce qui réduit mécaniquement votre impôt.",{"type":36,"tag":450,"props":2237,"children":2238},{},[2239],{"type":36,"tag":44,"props":2240,"children":2241},{},[2242,2244,2248],{"type":42,"value":2243},"Pour les propriétaires vendant un bien, consultez aussi notre ",{"type":36,"tag":459,"props":2245,"children":2246},{"href":1163},[2247],{"type":42,"value":1166},{"type":42,"value":263},{"type":36,"tag":239,"props":2250,"children":2252},{"id":2251},"les-dons-aux-associations",[2253],{"type":42,"value":2254},"Les dons aux associations",{"type":36,"tag":44,"props":2256,"children":2257},{},[2258,2260,2265],{"type":42,"value":2259},"Les dons à des organismes d'intérêt général ouvrent droit à une ",{"type":36,"tag":66,"props":2261,"children":2262},{},[2263],{"type":42,"value":2264},"réduction d'impôt de 66 %",{"type":42,"value":2266}," du montant versé (dans la limite de 20 % du revenu imposable), voire 75 % pour les organismes d'aide aux personnes en difficulté (dans la limite de 1 000 €).",{"type":36,"tag":239,"props":2268,"children":2270},{"id":2269},"lemploi-à-domicile-et-la-garde-denfants",[2271],{"type":42,"value":2272},"L'emploi à domicile et la garde d'enfants",{"type":36,"tag":44,"props":2274,"children":2275},{},[2276,2278,2283],{"type":42,"value":2277},"Les dépenses liées à l'emploi d'un salarié à domicile (aide-ménagère, garde d'enfants, soutien scolaire) ouvrent droit à un ",{"type":36,"tag":66,"props":2279,"children":2280},{},[2281],{"type":42,"value":2282},"crédit d'impôt de 50 %",{"type":42,"value":2284}," dans la limite de 12 000 € (portée à 15 000 € la première année d'emploi).",{"type":36,"tag":239,"props":2286,"children":2288},{"id":2287},"le-dispositif-pinel-et-autres-investissements-immobiliers",[2289],{"type":42,"value":2290},"Le dispositif Pinel et autres investissements immobiliers",{"type":36,"tag":44,"props":2292,"children":2293},{},[2294,2296,2301],{"type":42,"value":2295},"Certains investissements locatifs sous conditions (Pinel, Loc'Avantages, Denormandie) permettent de bénéficier de ",{"type":36,"tag":66,"props":2297,"children":2298},{},[2299],{"type":42,"value":2300},"réductions d'impôt pluriannuelles",{"type":42,"value":2302},". Ces dispositifs sont toutefois soumis à des conditions strictes et méritent une étude approfondie avant engagement.",{"type":36,"tag":50,"props":2304,"children":2305},{},[],{"type":36,"tag":54,"props":2307,"children":2309},{"id":2308},"prélèvement-à-la-source-vs-régularisation",[2310],{"type":42,"value":2311},"Prélèvement à la source vs régularisation",{"type":36,"tag":44,"props":2313,"children":2314},{},[2315,2317,2322,2324,2329],{"type":42,"value":2316},"Depuis 2019, le ",{"type":36,"tag":66,"props":2318,"children":2319},{},[2320],{"type":42,"value":2321},"prélèvement à la source (PAS)",{"type":42,"value":2323}," est le mode de collecte de l'impôt en France. Concrètement, votre employeur prélève chaque mois un acompte calculé sur la base d'un ",{"type":36,"tag":66,"props":2325,"children":2326},{},[2327],{"type":42,"value":2328},"taux personnalisé",{"type":42,"value":2330}," transmis par la Direction générale des Finances publiques.",{"type":36,"tag":239,"props":2332,"children":2334},{"id":2333},"comment-fonctionne-le-taux-de-prélèvement",[2335],{"type":42,"value":2336},"Comment fonctionne le taux de prélèvement ?",{"type":36,"tag":44,"props":2338,"children":2339},{},[2340],{"type":42,"value":2341},"Le taux appliqué est calculé à partir de votre dernière déclaration de revenus. Il est automatiquement mis à jour chaque année en septembre, après traitement de votre déclaration de printemps.",{"type":36,"tag":44,"props":2343,"children":2344},{},[2345],{"type":42,"value":2346},"Il existe trois options :",{"type":36,"tag":292,"props":2348,"children":2349},{},[2350,2360,2370],{"type":36,"tag":202,"props":2351,"children":2352},{},[2353,2358],{"type":36,"tag":66,"props":2354,"children":2355},{},[2356],{"type":42,"value":2357},"Taux personnalisé",{"type":42,"value":2359}," : calculé sur la base des revenus du foyer, identique pour les deux conjoints",{"type":36,"tag":202,"props":2361,"children":2362},{},[2363,2368],{"type":36,"tag":66,"props":2364,"children":2365},{},[2366],{"type":42,"value":2367},"Taux individualisé",{"type":42,"value":2369}," : chaque conjoint a un taux propre basé sur ses seuls revenus",{"type":36,"tag":202,"props":2371,"children":2372},{},[2373,2378],{"type":36,"tag":66,"props":2374,"children":2375},{},[2376],{"type":42,"value":2377},"Taux neutre",{"type":42,"value":2379}," : taux standard correspondant à un célibataire sans enfant, sans transmettre d'informations au tiers collecteur",{"type":36,"tag":239,"props":2381,"children":2383},{"id":2382},"la-régularisation-de-mai-à-septembre",[2384],{"type":42,"value":2385},"La régularisation de mai à septembre",{"type":36,"tag":44,"props":2387,"children":2388},{},[2389,2391,2396],{"type":42,"value":2390},"La déclaration de revenus effectuée chaque printemps déclenche une ",{"type":36,"tag":66,"props":2392,"children":2393},{},[2394],{"type":42,"value":2395},"régularisation",{"type":42,"value":2397}," :",{"type":36,"tag":292,"props":2399,"children":2400},{},[2401,2413],{"type":36,"tag":202,"props":2402,"children":2403},{},[2404,2406,2411],{"type":42,"value":2405},"Si les acomptes prélevés sont ",{"type":36,"tag":66,"props":2407,"children":2408},{},[2409],{"type":42,"value":2410},"supérieurs",{"type":42,"value":2412}," à l'impôt dû : vous recevez un remboursement (généralement en juillet-août)",{"type":36,"tag":202,"props":2414,"children":2415},{},[2416,2418,2423],{"type":42,"value":2417},"Si les acomptes sont ",{"type":36,"tag":66,"props":2419,"children":2420},{},[2421],{"type":42,"value":2422},"insuffisants",{"type":42,"value":2424}," : vous payez le solde (prélevé en septembre)",{"type":36,"tag":44,"props":2426,"children":2427},{},[2428],{"type":42,"value":2429},"Cette régularisation tient compte de l'ensemble des revenus de l'année (salaires, revenus fonciers, dividendes, plus-values, etc.) ainsi que de tous les crédits et réductions d'impôt auxquels vous avez droit.",{"type":36,"tag":239,"props":2431,"children":2433},{"id":2432},"anticiper-les-changements-de-situation",[2434],{"type":42,"value":2435},"Anticiper les changements de situation",{"type":36,"tag":44,"props":2437,"children":2438},{},[2439,2441,2446],{"type":42,"value":2440},"En cas de changement significatif de revenus (naissance, mariage, divorce, perte d'emploi, retraite), vous pouvez ",{"type":36,"tag":66,"props":2442,"children":2443},{},[2444],{"type":42,"value":2445},"moduler votre taux",{"type":42,"value":2447}," directement depuis votre espace personnel sur impots.gouv.fr. Cette modulation est possible à la hausse comme à la baisse (sous réserve que l'écart avec le taux théorique ne dépasse pas 5 %).",{"type":36,"tag":50,"props":2449,"children":2450},{},[],{"type":36,"tag":50,"props":2452,"children":2453},{},[],{"type":36,"tag":44,"props":2455,"children":2456},{},[2457,2461,2462,2467,2469,2473],{"type":36,"tag":66,"props":2458,"children":2459},{},[2460],{"type":42,"value":655},{"type":42,"value":657},{"type":36,"tag":459,"props":2463,"children":2464},{"href":1967},[2465],{"type":42,"value":2466},"Barème kilométrique 2025",{"type":42,"value":2468}," — si vous déduisez vos frais professionnels en frais réels, et ",{"type":36,"tag":459,"props":2470,"children":2471},{"href":1163},[2472],{"type":42,"value":1569},{"type":42,"value":2474}," — pour optimiser la fiscalité de vos ventes immobilières.",{"type":36,"tag":54,"props":2476,"children":2478},{"id":2477},"conclusion",[2479],{"type":42,"value":2480},"Conclusion",{"type":36,"tag":44,"props":2482,"children":2483},{},[2484],{"type":42,"value":2485},"Calculer son impôt sur le revenu 2025 nécessite de maîtriser plusieurs mécanismes : le barème progressif par tranches, l'abattement de 10 % sur les salaires, le quotient familial et la décote pour les plus modestes. Une fois ces bases assimilées, il devient plus simple d'identifier les leviers d'optimisation légaux adaptés à votre situation.",{"type":36,"tag":44,"props":2487,"children":2488},{},[2489,2491,2496],{"type":42,"value":2490},"Pour obtenir une estimation précise et personnalisée de votre impôt, utilisez notre ",{"type":36,"tag":66,"props":2492,"children":2493},{},[2494],{"type":42,"value":2495},"simulateur d'impôt sur le revenu",{"type":42,"value":2497}," qui intègre l'ensemble des paramètres 2025 : barème officiel, quotient familial, décote et principaux dispositifs de réduction.",{"title":8,"searchDepth":782,"depth":782,"links":2499},[2500,2501,2502,2503,2504,2511,2516],{"id":1700,"depth":782,"text":1703},{"id":1889,"depth":782,"text":1892},{"id":1978,"depth":782,"text":1981},{"id":2091,"depth":782,"text":2094},{"id":2191,"depth":782,"text":2194,"children":2505},[2506,2507,2508,2509,2510],{"id":2202,"depth":790,"text":2205},{"id":2220,"depth":790,"text":2223},{"id":2251,"depth":790,"text":2254},{"id":2269,"depth":790,"text":2272},{"id":2287,"depth":790,"text":2290},{"id":2308,"depth":782,"text":2311,"children":2512},[2513,2514,2515],{"id":2333,"depth":790,"text":2336},{"id":2382,"depth":790,"text":2385},{"id":2432,"depth":790,"text":2435},{"id":2477,"depth":782,"text":2480},"content:articles:calculer-impot-revenu-2025.md","articles/calculer-impot-revenu-2025.md","articles/calculer-impot-revenu-2025",{"_path":1967,"_dir":6,"_draft":7,"_partial":7,"_locale":8,"title":2521,"description":2522,"date":2523,"updatedAt":1663,"category":12,"tags":2524,"readingTime":820,"author":27,"relatedSimulator":2530,"body":2534,"_type":803,"_id":3280,"_source":805,"_file":3281,"_stem":3282,"_extension":808},"Barème kilométrique 2025 : frais réels déductibles","Taux 2025 par puissance fiscale, majoration pour véhicules électriques et démarche pour déclarer vos frais kilométriques en déclaration de revenus.","2025-06-08",[2525,2526,1665,2527,2528,2529],"barème kilométrique 2025","frais kilométriques déductibles","frais professionnels","déclaration fiscale","véhicule électrique",{"title":2531,"path":2532,"icon":2533},"Simulateur frais kilométriques","/simulateurs/simulateur-frais-kilometriques","🚗",{"type":33,"children":2535,"toc":3272},[2536,2542,2553,2556,2562,2567,2572,2602,2621,2624,2630,2642,2789,2808,2813,2816,2822,2834,2844,2854,2864,2869,2872,2878,2896,2904,2909,2928,2938,2958,2977,2989,2992,2998,3010,3027,3037,3053,3062,3080,3083,3089,3100,3114,3130,3141,3150,3178,3186,3204,3212,3230,3242,3245,3260,3263],{"type":36,"tag":37,"props":2537,"children":2539},{"id":2538},"barème-kilométrique-2025-calculez-vos-frais-professionnels-déductibles",[2540],{"type":42,"value":2541},"Barème kilométrique 2025 : calculez vos frais professionnels déductibles",{"type":36,"tag":44,"props":2543,"children":2544},{},[2545,2547,2551],{"type":42,"value":2546},"Chaque année, des millions de salariés et de travailleurs indépendants utilisent leur véhicule personnel pour se rendre au travail ou effectuer des déplacements professionnels. Grâce au ",{"type":36,"tag":66,"props":2548,"children":2549},{},[2550],{"type":42,"value":2525},{"type":42,"value":2552},", l'administration fiscale vous permet de déduire ces frais de votre revenu imposable, à condition de respecter certaines règles. Voici tout ce que vous devez savoir pour optimiser votre déclaration.",{"type":36,"tag":50,"props":2554,"children":2555},{},[],{"type":36,"tag":54,"props":2557,"children":2559},{"id":2558},"quest-ce-que-le-barème-kilométrique",[2560],{"type":42,"value":2561},"Qu'est-ce que le barème kilométrique ?",{"type":36,"tag":44,"props":2563,"children":2564},{},[2565],{"type":42,"value":2566},"Le barème kilométrique est un référentiel publié chaque année par l'administration fiscale française (Direction générale des Finances publiques). Il fixe un taux de remboursement ou de déduction par kilomètre parcouru en véhicule personnel dans un cadre professionnel.",{"type":36,"tag":44,"props":2568,"children":2569},{},[2570],{"type":42,"value":2571},"Ce barème s'applique dans deux situations principales :",{"type":36,"tag":292,"props":2573,"children":2574},{},[2575,2592],{"type":36,"tag":202,"props":2576,"children":2577},{},[2578,2583,2585,2590],{"type":36,"tag":66,"props":2579,"children":2580},{},[2581],{"type":42,"value":2582},"Pour les salariés",{"type":42,"value":2584}," qui optent pour la déduction de leurs ",{"type":36,"tag":66,"props":2586,"children":2587},{},[2588],{"type":42,"value":2589},"frais réels",{"type":42,"value":2591}," au lieu de l'abattement forfaitaire de 10 % automatiquement appliqué par l'administration.",{"type":36,"tag":202,"props":2593,"children":2594},{},[2595,2600],{"type":36,"tag":66,"props":2596,"children":2597},{},[2598],{"type":42,"value":2599},"Pour les travailleurs non salariés",{"type":42,"value":2601}," (artisans, commerçants, professions libérales) qui souhaitent déduire leurs frais de déplacement de leur bénéfice imposable.",{"type":36,"tag":44,"props":2603,"children":2604},{},[2605,2607,2612,2614,2619],{"type":42,"value":2606},"Le barème est calculé sur la base des dépenses réelles moyennes d'un véhicule : carburant, entretien, assurance, dépréciation. Il varie en fonction de la ",{"type":36,"tag":66,"props":2608,"children":2609},{},[2610],{"type":42,"value":2611},"puissance fiscale du véhicule",{"type":42,"value":2613}," (exprimée en chevaux fiscaux, ou CV) et du ",{"type":36,"tag":66,"props":2615,"children":2616},{},[2617],{"type":42,"value":2618},"nombre de kilomètres parcourus",{"type":42,"value":2620}," dans l'année.",{"type":36,"tag":50,"props":2622,"children":2623},{},[],{"type":36,"tag":54,"props":2625,"children":2627},{"id":2626},"le-barème-2025-par-puissance-fiscale",[2628],{"type":42,"value":2629},"Le barème 2025 par puissance fiscale",{"type":36,"tag":44,"props":2631,"children":2632},{},[2633,2635,2640],{"type":42,"value":2634},"Bonne nouvelle pour les contribuables : le ",{"type":36,"tag":66,"props":2636,"children":2637},{},[2638],{"type":42,"value":2639},"barème kilométrique est inchangé depuis 2022",{"type":42,"value":2641},". Les taux applicables en 2025 pour votre déclaration de revenus 2024 sont donc identiques à ceux des années précédentes. Voici le tableau officiel pour les voitures de tourisme :",{"type":36,"tag":684,"props":2643,"children":2644},{},[2645,2671],{"type":36,"tag":688,"props":2646,"children":2647},{},[2648],{"type":36,"tag":692,"props":2649,"children":2650},{},[2651,2656,2661,2666],{"type":36,"tag":696,"props":2652,"children":2653},{},[2654],{"type":42,"value":2655},"Puissance fiscale",{"type":36,"tag":696,"props":2657,"children":2658},{},[2659],{"type":42,"value":2660},"Jusqu'à 5 000 km",{"type":36,"tag":696,"props":2662,"children":2663},{},[2664],{"type":42,"value":2665},"De 5 001 à 20 000 km",{"type":36,"tag":696,"props":2667,"children":2668},{},[2669],{"type":42,"value":2670},"Au-delà de 20 000 km",{"type":36,"tag":707,"props":2672,"children":2673},{},[2674,2697,2720,2743,2766],{"type":36,"tag":692,"props":2675,"children":2676},{},[2677,2682,2687,2692],{"type":36,"tag":714,"props":2678,"children":2679},{},[2680],{"type":42,"value":2681},"3 CV et moins",{"type":36,"tag":714,"props":2683,"children":2684},{},[2685],{"type":42,"value":2686},"0,529 € / km",{"type":36,"tag":714,"props":2688,"children":2689},{},[2690],{"type":42,"value":2691},"(0,316 × km) + 1 065 €",{"type":36,"tag":714,"props":2693,"children":2694},{},[2695],{"type":42,"value":2696},"0,370 € / km",{"type":36,"tag":692,"props":2698,"children":2699},{},[2700,2705,2710,2715],{"type":36,"tag":714,"props":2701,"children":2702},{},[2703],{"type":42,"value":2704},"4 CV",{"type":36,"tag":714,"props":2706,"children":2707},{},[2708],{"type":42,"value":2709},"0,606 € / km",{"type":36,"tag":714,"props":2711,"children":2712},{},[2713],{"type":42,"value":2714},"(0,340 × km) + 1 330 €",{"type":36,"tag":714,"props":2716,"children":2717},{},[2718],{"type":42,"value":2719},"0,407 € / km",{"type":36,"tag":692,"props":2721,"children":2722},{},[2723,2728,2733,2738],{"type":36,"tag":714,"props":2724,"children":2725},{},[2726],{"type":42,"value":2727},"5 CV",{"type":36,"tag":714,"props":2729,"children":2730},{},[2731],{"type":42,"value":2732},"0,636 € / km",{"type":36,"tag":714,"props":2734,"children":2735},{},[2736],{"type":42,"value":2737},"(0,357 × km) + 1 395 €",{"type":36,"tag":714,"props":2739,"children":2740},{},[2741],{"type":42,"value":2742},"0,427 € / km",{"type":36,"tag":692,"props":2744,"children":2745},{},[2746,2751,2756,2761],{"type":36,"tag":714,"props":2747,"children":2748},{},[2749],{"type":42,"value":2750},"6 CV",{"type":36,"tag":714,"props":2752,"children":2753},{},[2754],{"type":42,"value":2755},"0,665 € / km",{"type":36,"tag":714,"props":2757,"children":2758},{},[2759],{"type":42,"value":2760},"(0,374 × km) + 1 457 €",{"type":36,"tag":714,"props":2762,"children":2763},{},[2764],{"type":42,"value":2765},"0,447 € / km",{"type":36,"tag":692,"props":2767,"children":2768},{},[2769,2774,2779,2784],{"type":36,"tag":714,"props":2770,"children":2771},{},[2772],{"type":42,"value":2773},"7 CV et plus",{"type":36,"tag":714,"props":2775,"children":2776},{},[2777],{"type":42,"value":2778},"0,697 € / km",{"type":36,"tag":714,"props":2780,"children":2781},{},[2782],{"type":42,"value":2783},"(0,394 × km) + 1 515 €",{"type":36,"tag":714,"props":2785,"children":2786},{},[2787],{"type":42,"value":2788},"0,491 € / km",{"type":36,"tag":450,"props":2790,"children":2791},{},[2792],{"type":36,"tag":44,"props":2793,"children":2794},{},[2795,2800,2802,2807],{"type":36,"tag":66,"props":2796,"children":2797},{},[2798],{"type":42,"value":2799},"Exemple de lecture",{"type":42,"value":2801}," : pour un véhicule 5 CV ayant parcouru 8 000 km professionnels, le montant déductible est de (0,357 × 8 000) + 1 395 = ",{"type":36,"tag":66,"props":2803,"children":2804},{},[2805],{"type":42,"value":2806},"4 251 €",{"type":42,"value":263},{"type":36,"tag":44,"props":2809,"children":2810},{},[2811],{"type":42,"value":2812},"Ces taux incluent l'ensemble des dépenses liées à l'utilisation du véhicule : carburant, assurance, entretien courant, réparations et dépréciation. Vous ne pouvez donc pas déduire ces postes en plus si vous utilisez le barème.",{"type":36,"tag":50,"props":2814,"children":2815},{},[],{"type":36,"tag":54,"props":2817,"children":2819},{"id":2818},"les-3-tranches-kilométriques-expliquées",[2820],{"type":42,"value":2821},"Les 3 tranches kilométriques expliquées",{"type":36,"tag":44,"props":2823,"children":2824},{},[2825,2827,2832],{"type":42,"value":2826},"Le barème fonctionne selon un système à ",{"type":36,"tag":66,"props":2828,"children":2829},{},[2830],{"type":42,"value":2831},"trois tranches",{"type":42,"value":2833}," qui reflète la réalité économique de l'usage d'un véhicule :",{"type":36,"tag":44,"props":2835,"children":2836},{},[2837,2842],{"type":36,"tag":66,"props":2838,"children":2839},{},[2840],{"type":42,"value":2841},"Tranche 1 : jusqu'à 5 000 km",{"type":42,"value":2843},"\nLe coût kilométrique est le plus élevé. En dessous de 5 000 km professionnels par an, les charges fixes (assurance, contrôle technique, amortissement) pèsent davantage par kilomètre parcouru. Cette tranche bénéficie donc du taux unitaire le plus haut.",{"type":36,"tag":44,"props":2845,"children":2846},{},[2847,2852],{"type":36,"tag":66,"props":2848,"children":2849},{},[2850],{"type":42,"value":2851},"Tranche 2 : de 5 001 à 20 000 km",{"type":42,"value":2853},"\nLe calcul change de nature et intègre une part fixe et une part variable. La formule multiplicative (taux × km + montant fixe) traduit le fait qu'à mesure que vous parcourez plus de kilomètres, les coûts fixes sont mieux absorbés et le coût marginal diminue.",{"type":36,"tag":44,"props":2855,"children":2856},{},[2857,2862],{"type":36,"tag":66,"props":2858,"children":2859},{},[2860],{"type":42,"value":2861},"Tranche 3 : au-delà de 20 000 km",{"type":42,"value":2863},"\nPour les grands rouleurs, le taux par kilomètre est le plus faible. L'usage intensif du véhicule amortit efficacement les frais fixes, ce qui se reflète dans un taux unitaire réduit.",{"type":36,"tag":44,"props":2865,"children":2866},{},[2867],{"type":42,"value":2868},"Cette structure progressive garantit une équité entre les contribuables, qu'ils utilisent peu ou massivement leur véhicule à des fins professionnelles.",{"type":36,"tag":50,"props":2870,"children":2871},{},[],{"type":36,"tag":54,"props":2873,"children":2875},{"id":2874},"la-majoration-de-20-pour-les-véhicules-électriques",[2876],{"type":42,"value":2877},"La majoration de 20 % pour les véhicules électriques",{"type":36,"tag":44,"props":2879,"children":2880},{},[2881,2883,2888,2890,2894],{"type":42,"value":2882},"Depuis 2021, les propriétaires de ",{"type":36,"tag":66,"props":2884,"children":2885},{},[2886],{"type":42,"value":2887},"véhicules électriques",{"type":42,"value":2889}," bénéficient d'une majoration de ",{"type":36,"tag":66,"props":2891,"children":2892},{},[2893],{"type":42,"value":911},{"type":42,"value":2895}," sur les montants issus du barème kilométrique. Cette mesure vise à compenser le coût d'acquisition plus élevé de ces véhicules et à encourager la transition vers des modes de transport moins polluants.",{"type":36,"tag":44,"props":2897,"children":2898},{},[2899],{"type":36,"tag":66,"props":2900,"children":2901},{},[2902],{"type":42,"value":2903},"Comment appliquer la majoration ?",{"type":36,"tag":44,"props":2905,"children":2906},{},[2907],{"type":42,"value":2908},"Le calcul se fait en deux étapes :",{"type":36,"tag":198,"props":2910,"children":2911},{},[2912,2917],{"type":36,"tag":202,"props":2913,"children":2914},{},[2915],{"type":42,"value":2916},"Appliquer le barème standard correspondant à la puissance fiscale du véhicule électrique.",{"type":36,"tag":202,"props":2918,"children":2919},{},[2920,2922,2927],{"type":42,"value":2921},"Multiplier le résultat par ",{"type":36,"tag":66,"props":2923,"children":2924},{},[2925],{"type":42,"value":2926},"1,20",{"type":42,"value":263},{"type":36,"tag":44,"props":2929,"children":2930},{},[2931,2936],{"type":36,"tag":66,"props":2932,"children":2933},{},[2934],{"type":42,"value":2935},"Exemple concret",{"type":42,"value":2937}," : un véhicule électrique équivalent 5 CV ayant parcouru 6 000 km professionnels.",{"type":36,"tag":292,"props":2939,"children":2940},{},[2941,2946],{"type":36,"tag":202,"props":2942,"children":2943},{},[2944],{"type":42,"value":2945},"Calcul de base : (0,357 × 6 000) + 1 395 = 3 537 €",{"type":36,"tag":202,"props":2947,"children":2948},{},[2949,2951,2956],{"type":42,"value":2950},"Avec majoration 20 % : 3 537 × 1,20 = ",{"type":36,"tag":66,"props":2952,"children":2953},{},[2954],{"type":42,"value":2955},"4 244,40 €",{"type":42,"value":2957}," déductibles",{"type":36,"tag":44,"props":2959,"children":2960},{},[2961,2963,2968,2970,2975],{"type":42,"value":2962},"Cette majoration s'applique également aux ",{"type":36,"tag":66,"props":2964,"children":2965},{},[2966],{"type":42,"value":2967},"deux-roues électriques",{"type":42,"value":2969}," et aux ",{"type":36,"tag":66,"props":2971,"children":2972},{},[2973],{"type":42,"value":2974},"cyclomoteurs électriques",{"type":42,"value":2976},", qui disposent par ailleurs de leur propre barème spécifique.",{"type":36,"tag":44,"props":2978,"children":2979},{},[2980,2982,2987],{"type":42,"value":2981},"Il est important de noter que les véhicules ",{"type":36,"tag":66,"props":2983,"children":2984},{},[2985],{"type":42,"value":2986},"hybrides rechargeables",{"type":42,"value":2988}," ne bénéficient pas de cette majoration de 20 % — seuls les véhicules 100 % électriques y ont droit.",{"type":36,"tag":50,"props":2990,"children":2991},{},[],{"type":36,"tag":54,"props":2993,"children":2995},{"id":2994},"comment-déclarer-ses-frais-kilométriques",[2996],{"type":42,"value":2997},"Comment déclarer ses frais kilométriques ?",{"type":36,"tag":44,"props":2999,"children":3000},{},[3001,3003,3008],{"type":42,"value":3002},"La déclaration des frais kilométriques s'effectue lors de la ",{"type":36,"tag":66,"props":3004,"children":3005},{},[3006],{"type":42,"value":3007},"déclaration annuelle de revenus",{"type":42,"value":3009},", sur le formulaire 2042. Voici la marche à suivre :",{"type":36,"tag":44,"props":3011,"children":3012},{},[3013,3018,3020,3025],{"type":36,"tag":66,"props":3014,"children":3015},{},[3016],{"type":42,"value":3017},"Étape 1 : Calculer le total annuel",{"type":42,"value":3019},"\nAdditionnez tous vos kilomètres professionnels de l'année (trajets domicile-travail au-delà de 80 km, déplacements pour clients, missions, formations). Conservez un ",{"type":36,"tag":66,"props":3021,"children":3022},{},[3023],{"type":42,"value":3024},"journal de bord",{"type":42,"value":3026}," ou tout justificatif (ordres de mission, relevés GPS, notes de frais).",{"type":36,"tag":44,"props":3028,"children":3029},{},[3030,3035],{"type":36,"tag":66,"props":3031,"children":3032},{},[3033],{"type":42,"value":3034},"Étape 2 : Appliquer le barème",{"type":42,"value":3036},"\nUtilisez le tableau ci-dessus selon la puissance fiscale de votre véhicule et la tranche correspondante. Si vous utilisez plusieurs véhicules dans l'année, calculez séparément chaque période.",{"type":36,"tag":44,"props":3038,"children":3039},{},[3040,3045,3047,3052],{"type":36,"tag":66,"props":3041,"children":3042},{},[3043],{"type":42,"value":3044},"Étape 3 : Déclarer le montant en frais réels",{"type":42,"value":3046},"\nDans votre déclaration en ligne, cochez la case \"frais réels\" et saisissez le montant total calculé dans la rubrique prévue. L'administration peut demander des justificatifs en cas de contrôle — conservez tous vos documents pendant ",{"type":36,"tag":66,"props":3048,"children":3049},{},[3050],{"type":42,"value":3051},"3 ans",{"type":42,"value":263},{"type":36,"tag":44,"props":3054,"children":3055},{},[3056,3061],{"type":36,"tag":66,"props":3057,"children":3058},{},[3059],{"type":42,"value":3060},"Documents à conserver",{"type":42,"value":2397},{"type":36,"tag":292,"props":3063,"children":3064},{},[3065,3070,3075],{"type":36,"tag":202,"props":3066,"children":3067},{},[3068],{"type":42,"value":3069},"Carte grise du véhicule (pour la puissance fiscale)",{"type":36,"tag":202,"props":3071,"children":3072},{},[3073],{"type":42,"value":3074},"Justificatifs des déplacements professionnels",{"type":36,"tag":202,"props":3076,"children":3077},{},[3078],{"type":42,"value":3079},"Journal de bord avec dates, destinations et distances",{"type":36,"tag":50,"props":3081,"children":3082},{},[],{"type":36,"tag":54,"props":3084,"children":3086},{"id":3085},"frais-réels-vs-abattement-forfaitaire-que-choisir",[3087],{"type":42,"value":3088},"Frais réels vs abattement forfaitaire : que choisir ?",{"type":36,"tag":44,"props":3090,"children":3091},{},[3092,3094,3098],{"type":42,"value":3093},"Par défaut, l'administration fiscale applique un ",{"type":36,"tag":66,"props":3095,"children":3096},{},[3097],{"type":42,"value":1902},{"type":42,"value":3099}," sur vos revenus salariaux pour couvrir vos frais professionnels (plafonné à 14 426 € pour 2024). Vous n'avez rien à faire pour en bénéficier.",{"type":36,"tag":450,"props":3101,"children":3102},{},[3103],{"type":36,"tag":44,"props":3104,"children":3105},{},[3106,3108,3113],{"type":42,"value":3107},"Pour comprendre comment cet abattement s'intègre dans votre calcul global, consultez notre ",{"type":36,"tag":459,"props":3109,"children":3110},{"href":461},[3111],{"type":42,"value":3112},"guide sur l'impôt sur le revenu 2025",{"type":42,"value":263},{"type":36,"tag":450,"props":3115,"children":3116},{},[3117],{"type":36,"tag":44,"props":3118,"children":3119},{},[3120,3122,3129],{"type":42,"value":3121},"Comparez les deux options avec notre ",{"type":36,"tag":459,"props":3123,"children":3127},{"href":3124,"rel":3125},"https://estimateur.net/simulateurs/simulateur-impot-revenu",[3126],"nofollow",[3128],{"type":42,"value":2495},{"type":42,"value":263},{"type":36,"tag":44,"props":3131,"children":3132},{},[3133,3135,3139],{"type":42,"value":3134},"L'option pour les ",{"type":36,"tag":66,"props":3136,"children":3137},{},[3138],{"type":42,"value":2589},{"type":42,"value":3140}," n'est rentable que si vos dépenses professionnelles réelles dépassent cet abattement automatique.",{"type":36,"tag":44,"props":3142,"children":3143},{},[3144,3149],{"type":36,"tag":66,"props":3145,"children":3146},{},[3147],{"type":42,"value":3148},"Les frais réels incluent notamment",{"type":42,"value":2397},{"type":36,"tag":292,"props":3151,"children":3152},{},[3153,3158,3163,3168,3173],{"type":36,"tag":202,"props":3154,"children":3155},{},[3156],{"type":42,"value":3157},"Les frais kilométriques (via le barème)",{"type":36,"tag":202,"props":3159,"children":3160},{},[3161],{"type":42,"value":3162},"Les repas pris hors domicile pour raisons professionnelles",{"type":36,"tag":202,"props":3164,"children":3165},{},[3166],{"type":42,"value":3167},"Les frais de formation professionnelle",{"type":36,"tag":202,"props":3169,"children":3170},{},[3171],{"type":42,"value":3172},"L'achat de matériel ou de vêtements de travail spécifiques",{"type":36,"tag":202,"props":3174,"children":3175},{},[3176],{"type":42,"value":3177},"Les cotisations professionnelles",{"type":36,"tag":44,"props":3179,"children":3180},{},[3181],{"type":36,"tag":66,"props":3182,"children":3183},{},[3184],{"type":42,"value":3185},"Quand opter pour les frais réels ?",{"type":36,"tag":292,"props":3187,"children":3188},{},[3189,3194,3199],{"type":36,"tag":202,"props":3190,"children":3191},{},[3192],{"type":42,"value":3193},"Vous parcourez de longues distances domicile-travail chaque jour.",{"type":36,"tag":202,"props":3195,"children":3196},{},[3197],{"type":42,"value":3198},"Votre salaire annuel est modeste (l'abattement de 10 % représente alors une somme faible).",{"type":36,"tag":202,"props":3200,"children":3201},{},[3202],{"type":42,"value":3203},"Vous avez de nombreuses autres dépenses professionnelles à déclarer.",{"type":36,"tag":44,"props":3205,"children":3206},{},[3207],{"type":36,"tag":66,"props":3208,"children":3209},{},[3210],{"type":42,"value":3211},"Quand rester à l'abattement forfaitaire ?",{"type":36,"tag":292,"props":3213,"children":3214},{},[3215,3220,3225],{"type":36,"tag":202,"props":3216,"children":3217},{},[3218],{"type":42,"value":3219},"Vous travaillez près de chez vous ou en télétravail.",{"type":36,"tag":202,"props":3221,"children":3222},{},[3223],{"type":42,"value":3224},"Vous disposez d'un véhicule de fonction ou êtes remboursé par votre employeur.",{"type":36,"tag":202,"props":3226,"children":3227},{},[3228],{"type":42,"value":3229},"Votre salaire est élevé et l'abattement de 10 % couvre largement vos frais réels.",{"type":36,"tag":44,"props":3231,"children":3232},{},[3233,3235,3240],{"type":42,"value":3234},"Avant de choisir, effectuez une simulation précise. En cas de doute, notre ",{"type":36,"tag":66,"props":3236,"children":3237},{},[3238],{"type":42,"value":3239},"simulateur frais kilométriques",{"type":42,"value":3241}," vous permet de calculer en quelques secondes le montant déductible selon votre situation, et de le comparer à l'abattement forfaitaire pour faire le meilleur choix fiscal.",{"type":36,"tag":50,"props":3243,"children":3244},{},[],{"type":36,"tag":44,"props":3246,"children":3247},{},[3248,3252,3253,3258],{"type":36,"tag":66,"props":3249,"children":3250},{},[3251],{"type":42,"value":655},{"type":42,"value":657},{"type":36,"tag":459,"props":3254,"children":3255},{"href":461},[3256],{"type":42,"value":3257},"Comment calculer son impôt sur le revenu 2025",{"type":42,"value":3259}," — pour décider entre frais réels et abattement forfaitaire de 10 %.",{"type":36,"tag":50,"props":3261,"children":3262},{},[],{"type":36,"tag":44,"props":3264,"children":3265},{},[3266,3270],{"type":36,"tag":66,"props":3267,"children":3268},{},[3269],{"type":42,"value":682},{"type":42,"value":3271},", le barème kilométrique 2025 reste un outil puissant pour réduire votre imposition si vous utilisez votre véhicule personnel à des fins professionnelles. Stable depuis 2022, il offre une visibilité appréciable pour planifier vos déductions. N'oubliez pas la majoration de 20 % si vous conduisez un véhicule électrique, et pensez à comparer systématiquement frais réels et abattement forfaitaire avant de valider votre déclaration.",{"title":8,"searchDepth":782,"depth":782,"links":3273},[3274,3275,3276,3277,3278,3279],{"id":2558,"depth":782,"text":2561},{"id":2626,"depth":782,"text":2629},{"id":2818,"depth":782,"text":2821},{"id":2874,"depth":782,"text":2877},{"id":2994,"depth":782,"text":2997},{"id":3085,"depth":782,"text":3088},"content:articles:bareme-kilometrique-2025.md","articles/bareme-kilometrique-2025.md","articles/bareme-kilometrique-2025",1783117569527]