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L'application correcte des taux réduits représente ici une économie significative, sans nécessiter aucune démarche de remboursement.",{"type":54,"tag":69,"props":799,"children":800},{},[],{"type":54,"tag":63,"props":802,"children":803},{},[804,809,811,816],{"type":54,"tag":114,"props":805,"children":806},{},[807],{"type":60,"value":808},"À lire aussi :",{"type":60,"value":810}," ",{"type":54,"tag":215,"props":812,"children":813},{"href":23},[814],{"type":60,"value":815},"Plus-value immobilière 2025",{"type":60,"value":817}," — les travaux éligibles à la TVA réduite augmentent votre prix de revient et réduisent votre imposition en cas de vente.",{"type":54,"tag":69,"props":819,"children":820},{},[],{"type":54,"tag":73,"props":822,"children":824},{"id":823},"ce-quil-faut-retenir",[825],{"type":60,"value":826},"Ce qu'il faut 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applicables.",{"title":32,"searchDepth":884,"depth":884,"links":885},2,[886,887,893,899,900,901,902,903],{"id":75,"depth":884,"text":78},{"id":166,"depth":884,"text":169,"children":888},[889,891,892],{"id":185,"depth":890,"text":188},3,{"id":196,"depth":890,"text":199},{"id":224,"depth":890,"text":227},{"id":257,"depth":884,"text":260,"children":894},[895,896,897,898],{"id":282,"depth":890,"text":285},{"id":318,"depth":890,"text":321},{"id":357,"depth":890,"text":360},{"id":371,"depth":890,"text":374},{"id":417,"depth":884,"text":420},{"id":484,"depth":884,"text":487},{"id":533,"depth":884,"text":536},{"id":565,"depth":884,"text":568},{"id":823,"depth":884,"text":826},"markdown","content:articles:tva-reduite-travaux-2026.md","content","articles/tva-reduite-travaux-2026.md","articles/tva-reduite-travaux-2026","md",{"_path":7,"_dir":30,"_draft":31,"_partial":31,"_locale":32,"title":911,"description":912,"date":913,"updatedAt":914,"category":36,"tags":915,"readingTime":924,"summary":925,"author":45,"relatedSimulator":930,"body":934,"_type":904,"_id":1769,"_source":906,"_file":1770,"_stem":1771,"_extension":909},"Calculer son impôt sur le revenu 2025 : barème officiel","Barème 2025 par tranches d'imposition, abattement de 10 %, décote et règles pour calculer et optimiser votre impôt sur le revenu en toute simplicité.","2025-06-12","2026-06-28",[916,917,918,919,920,921,922,923],"impôt sur le revenu","barème IR 2025","calcul impôt revenu 2025","simulateur impôt","fiscalité","déclaration revenus","quotient familial","prélèvement à la source",7,[926,927,928,929],"Le barème 2025 comporte 5 tranches : 0 % jusqu'à 11 294 €, puis 11 %, 30 %, 41 % et 45 % au-delà de 177 106 €.","Un abattement forfaitaire de 10 % est déduit automatiquement de vos salaires avant le calcul — sauf si vous optez pour les frais réels.","La décote réduit l'impôt des foyers modestes, jusqu'à 1 929 € pour un célibataire et 3 191 € pour un couple.","Le prélèvement à la source ne change pas le montant dû à l'État — seul le calendrier de paiement diffère.",{"title":931,"path":932,"icon":933},"Simulateur d'impôt sur le 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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":54,"tag":69,"props":948,"children":949},{},[],{"type":54,"tag":73,"props":951,"children":953},{"id":952},"le-barème-progressif-par-tranches-2025",[954],{"type":60,"value":955},"Le barème progressif par tranches 2025",{"type":54,"tag":63,"props":957,"children":958},{},[959,961,966,968,973],{"type":60,"value":960},"L'impôt sur le revenu français est ",{"type":54,"tag":114,"props":962,"children":963},{},[964],{"type":60,"value":965},"progressif",{"type":60,"value":967}," : 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":54,"tag":114,"props":969,"children":970},{},[971],{"type":60,"value":972},"pas à l'ensemble de vos revenus",{"type":60,"value":974},", mais uniquement à la fraction qui dépasse le seuil de chaque tranche.",{"type":54,"tag":63,"props":976,"children":977},{},[978],{"type":60,"value":979},"Le barème 2025 applicable aux revenus de 2024 est le suivant :",{"type":54,"tag":80,"props":981,"children":982},{},[983,998],{"type":54,"tag":84,"props":984,"children":985},{},[986],{"type":54,"tag":88,"props":987,"children":988},{},[989,994],{"type":54,"tag":92,"props":990,"children":991},{},[992],{"type":60,"value":993},"Tranche de revenu imposable (par part)",{"type":54,"tag":92,"props":995,"children":996},{},[997],{"type":60,"value":96},{"type":54,"tag":103,"props":999,"children":1000},{},[1001,1014,1027,1040,1053],{"type":54,"tag":88,"props":1002,"children":1003},{},[1004,1009],{"type":54,"tag":110,"props":1005,"children":1006},{},[1007],{"type":60,"value":1008},"Jusqu'à 11 497 €",{"type":54,"tag":110,"props":1010,"children":1011},{},[1012],{"type":60,"value":1013},"0 %",{"type":54,"tag":88,"props":1015,"children":1016},{},[1017,1022],{"type":54,"tag":110,"props":1018,"children":1019},{},[1020],{"type":60,"value":1021},"De 11 497 € à 29 315 €",{"type":54,"tag":110,"props":1023,"children":1024},{},[1025],{"type":60,"value":1026},"11 %",{"type":54,"tag":88,"props":1028,"children":1029},{},[1030,1035],{"type":54,"tag":110,"props":1031,"children":1032},{},[1033],{"type":60,"value":1034},"De 29 315 € à 83 823 €",{"type":54,"tag":110,"props":1036,"children":1037},{},[1038],{"type":60,"value":1039},"30 %",{"type":54,"tag":88,"props":1041,"children":1042},{},[1043,1048],{"type":54,"tag":110,"props":1044,"children":1045},{},[1046],{"type":60,"value":1047},"De 83 823 € à 180 294 €",{"type":54,"tag":110,"props":1049,"children":1050},{},[1051],{"type":60,"value":1052},"41 %",{"type":54,"tag":88,"props":1054,"children":1055},{},[1056,1061],{"type":54,"tag":110,"props":1057,"children":1058},{},[1059],{"type":60,"value":1060},"Au-delà de 180 294 €",{"type":54,"tag":110,"props":1062,"children":1063},{},[1064],{"type":60,"value":1065},"45 %",{"type":54,"tag":63,"props":1067,"children":1068},{},[1069,1074],{"type":54,"tag":114,"props":1070,"children":1071},{},[1072],{"type":60,"value":1073},"Exemple concret :",{"type":60,"value":1075}," Un célibataire (1 part) avec un revenu net imposable de 35 000 € calcule son impôt ainsi :",{"type":54,"tag":287,"props":1077,"children":1078},{},[1079,1089,1099],{"type":54,"tag":291,"props":1080,"children":1081},{},[1082,1084],{"type":60,"value":1083},"Tranche à 0 % : 11 497 € × 0 % = ",{"type":54,"tag":114,"props":1085,"children":1086},{},[1087],{"type":60,"value":1088},"0 €",{"type":54,"tag":291,"props":1090,"children":1091},{},[1092,1094],{"type":60,"value":1093},"Tranche à 11 % : (29 315 − 11 497) × 11 % = 17 818 × 11 % = ",{"type":54,"tag":114,"props":1095,"children":1096},{},[1097],{"type":60,"value":1098},"1 960 €",{"type":54,"tag":291,"props":1100,"children":1101},{},[1102,1104],{"type":60,"value":1103},"Tranche à 30 % : (35 000 − 29 315) × 30 % = 5 685 × 30 % = ",{"type":54,"tag":114,"props":1105,"children":1106},{},[1107],{"type":60,"value":1108},"1 706 €",{"type":54,"tag":63,"props":1110,"children":1111},{},[1112],{"type":54,"tag":114,"props":1113,"children":1114},{},[1115],{"type":60,"value":1116},"Total brut avant décote : 3 666 €",{"type":54,"tag":63,"props":1118,"children":1119},{},[1120,1122,1127,1129,1134],{"type":60,"value":1121},"Ce calcul illustre pourquoi le ",{"type":54,"tag":114,"props":1123,"children":1124},{},[1125],{"type":60,"value":1126},"taux marginal",{"type":60,"value":1128}," (30 % dans cet exemple) est différent du ",{"type":54,"tag":114,"props":1130,"children":1131},{},[1132],{"type":60,"value":1133},"taux moyen",{"type":60,"value":1135}," d'imposition, qui correspond au rapport entre l'impôt dû et le revenu total.",{"type":54,"tag":69,"props":1137,"children":1138},{},[],{"type":54,"tag":73,"props":1140,"children":1142},{"id":1141},"labattement-de-10-sur-les-salaires",[1143],{"type":60,"value":1144},"L'abattement de 10 % sur les salaires",{"type":54,"tag":63,"props":1146,"children":1147},{},[1148,1150,1155],{"type":60,"value":1149},"Avant même d'appliquer le barème, les salariés bénéficient d'un ",{"type":54,"tag":114,"props":1151,"children":1152},{},[1153],{"type":60,"value":1154},"abattement forfaitaire de 10 %",{"type":60,"value":1156}," pour frais professionnels. Cet abattement est automatiquement déduit par l'administration fiscale sur les revenus salariaux déclarés.",{"type":54,"tag":63,"props":1158,"children":1159},{},[1160],{"type":60,"value":1161},"Pour les revenus 2024 (déclaration 2025), les limites sont les suivantes :",{"type":54,"tag":287,"props":1163,"children":1164},{},[1165,1175],{"type":54,"tag":291,"props":1166,"children":1167},{},[1168,1173],{"type":54,"tag":114,"props":1169,"children":1170},{},[1171],{"type":60,"value":1172},"Minimum",{"type":60,"value":1174}," : 495 €",{"type":54,"tag":291,"props":1176,"children":1177},{},[1178,1183],{"type":54,"tag":114,"props":1179,"children":1180},{},[1181],{"type":60,"value":1182},"Maximum",{"type":60,"value":1184}," : 14 426 €",{"type":54,"tag":63,"props":1186,"children":1187},{},[1188,1190,1195],{"type":60,"value":1189},"Concrètement, si vous avez déclaré 40 000 € de salaires, l'abattement de 10 % donne 4 000 €. Votre revenu net imposable devient donc ",{"type":54,"tag":114,"props":1191,"children":1192},{},[1193],{"type":60,"value":1194},"36 000 €",{"type":60,"value":1196}," avant application du quotient familial.",{"type":54,"tag":63,"props":1198,"children":1199},{},[1200,1202,1207],{"type":60,"value":1201},"Les contribuables qui justifient de frais réels supérieurs à l'abattement forfaitaire peuvent opter pour la ",{"type":54,"tag":114,"props":1203,"children":1204},{},[1205],{"type":60,"value":1206},"déduction des frais réels",{"type":60,"value":1208}," (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":54,"tag":206,"props":1210,"children":1211},{},[1212],{"type":54,"tag":63,"props":1213,"children":1214},{},[1215,1217,1222],{"type":60,"value":1216},"Si vous optez pour les frais réels, notre ",{"type":54,"tag":215,"props":1218,"children":1219},{"href":5},[1220],{"type":60,"value":1221},"guide sur le barème kilométrique 2025",{"type":60,"value":1223}," vous aide à calculer exactement vos frais de déplacement déductibles.",{"type":54,"tag":69,"props":1225,"children":1226},{},[],{"type":54,"tag":73,"props":1228,"children":1230},{"id":1229},"le-quotient-familial-et-les-parts-fiscales",[1231],{"type":60,"value":1232},"Le quotient familial et les parts fiscales",{"type":54,"tag":63,"props":1234,"children":1235},{},[1236,1238,1242],{"type":60,"value":1237},"Le système du ",{"type":54,"tag":114,"props":1239,"children":1240},{},[1241],{"type":60,"value":922},{"type":60,"value":1243}," 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":54,"tag":63,"props":1245,"children":1246},{},[1247],{"type":60,"value":1248},"Le nombre de parts de droit commun est le suivant :",{"type":54,"tag":287,"props":1250,"children":1251},{},[1252,1262,1272,1282,1292,1304],{"type":54,"tag":291,"props":1253,"children":1254},{},[1255,1257],{"type":60,"value":1256},"Célibataire, divorcé, veuf sans enfant à charge : ",{"type":54,"tag":114,"props":1258,"children":1259},{},[1260],{"type":60,"value":1261},"1 part",{"type":54,"tag":291,"props":1263,"children":1264},{},[1265,1267],{"type":60,"value":1266},"Couple marié ou pacsé sans enfant : ",{"type":54,"tag":114,"props":1268,"children":1269},{},[1270],{"type":60,"value":1271},"2 parts",{"type":54,"tag":291,"props":1273,"children":1274},{},[1275,1277],{"type":60,"value":1276},"Couple avec 1 enfant : ",{"type":54,"tag":114,"props":1278,"children":1279},{},[1280],{"type":60,"value":1281},"2,5 parts",{"type":54,"tag":291,"props":1283,"children":1284},{},[1285,1287],{"type":60,"value":1286},"Couple avec 2 enfants : ",{"type":54,"tag":114,"props":1288,"children":1289},{},[1290],{"type":60,"value":1291},"3 parts",{"type":54,"tag":291,"props":1293,"children":1294},{},[1295,1297,1302],{"type":60,"value":1296},"Couple avec 3 enfants : ",{"type":54,"tag":114,"props":1298,"children":1299},{},[1300],{"type":60,"value":1301},"4 parts",{"type":60,"value":1303}," (0,5 part par enfant à partir du 3e)",{"type":54,"tag":291,"props":1305,"children":1306},{},[1307,1309],{"type":60,"value":1308},"Parent isolé avec 1 enfant : ",{"type":54,"tag":114,"props":1310,"children":1311},{},[1312],{"type":60,"value":1271},{"type":54,"tag":63,"props":1314,"children":1315},{},[1316,1318,1323,1325,1330],{"type":60,"value":1317},"L'avantage fiscal procuré par chaque demi-part supplémentaire est toutefois ",{"type":54,"tag":114,"props":1319,"children":1320},{},[1321],{"type":60,"value":1322},"plafonné",{"type":60,"value":1324},". 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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":54,"tag":63,"props":1359,"children":1360},{},[1361],{"type":60,"value":1362},"Pour la déclaration des revenus 2024 (impôt 2025), les paramètres de la décote sont :",{"type":54,"tag":287,"props":1364,"children":1365},{},[1366,1376],{"type":54,"tag":291,"props":1367,"children":1368},{},[1369,1374],{"type":54,"tag":114,"props":1370,"children":1371},{},[1372],{"type":60,"value":1373},"Célibataire",{"type":60,"value":1375}," : seuil d'application à 1 965 €, coefficient de 45,25 %",{"type":54,"tag":291,"props":1377,"children":1378},{},[1379,1384],{"type":54,"tag":114,"props":1380,"children":1381},{},[1382],{"type":60,"value":1383},"Couple",{"type":60,"value":1385}," (marié ou pacsé) : seuil d'application à 3 257 €, coefficient de 45,25 %",{"type":54,"tag":63,"props":1387,"children":1388},{},[1389],{"type":54,"tag":114,"props":1390,"children":1391},{},[1392],{"type":60,"value":1393},"Formule de calcul :",{"type":54,"tag":63,"props":1395,"children":1396},{},[1397],{"type":60,"value":1398},"Pour un célibataire dont l'impôt brut est inférieur à 1 965 € :",{"type":54,"tag":206,"props":1400,"children":1401},{},[1402],{"type":54,"tag":63,"props":1403,"children":1404},{},[1405],{"type":60,"value":1406},"Décote = 1 965 × 45,25 % − (impôt brut × 45,25 %)",{"type":54,"tag":63,"props":1408,"children":1409},{},[1410,1415,1417],{"type":54,"tag":114,"props":1411,"children":1412},{},[1413],{"type":60,"value":1414},"Exemple :",{"type":60,"value":1416}," 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":54,"tag":114,"props":1418,"children":1419},{},[1420],{"type":60,"value":1421},"527 €",{"type":54,"tag":63,"props":1423,"children":1424},{},[1425,1427,1432],{"type":60,"value":1426},"Son impôt après décote sera donc de 800 − 527 = ",{"type":54,"tag":114,"props":1428,"children":1429},{},[1430],{"type":60,"value":1431},"273 €",{"type":60,"value":221},{"type":54,"tag":63,"props":1434,"children":1435},{},[1436],{"type":60,"value":1437},"La décote s'annule progressivement à mesure que l'impôt brut augmente, jusqu'à disparaître complètement au seuil de 1 965 €.",{"type":54,"tag":69,"props":1439,"children":1440},{},[],{"type":54,"tag":73,"props":1442,"children":1444},{"id":1443},"comment-optimiser-son-ir-légalement",[1445],{"type":60,"value":1446},"Comment optimiser son IR légalement",{"type":54,"tag":63,"props":1448,"children":1449},{},[1450],{"type":60,"value":1451},"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":54,"tag":183,"props":1453,"children":1455},{"id":1454},"les-versements-sur-un-plan-dépargne-retraite-per",[1456],{"type":60,"value":1457},"Les versements sur un Plan d'Épargne Retraite (PER)",{"type":54,"tag":63,"props":1459,"children":1460},{},[1461,1463,1468],{"type":60,"value":1462},"Les sommes versées volontairement sur un PER individuel sont ",{"type":54,"tag":114,"props":1464,"children":1465},{},[1466],{"type":60,"value":1467},"déductibles du revenu imposable",{"type":60,"value":1469}," 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":54,"tag":183,"props":1471,"children":1473},{"id":1472},"le-déficit-foncier",[1474],{"type":60,"value":1475},"Le déficit foncier",{"type":54,"tag":63,"props":1477,"children":1478},{},[1479,1481,1486],{"type":60,"value":1480},"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":54,"tag":114,"props":1482,"children":1483},{},[1484],{"type":60,"value":1485},"10 700 €",{"type":60,"value":1487}," par an, ce qui réduit mécaniquement votre impôt.",{"type":54,"tag":206,"props":1489,"children":1490},{},[1491],{"type":54,"tag":63,"props":1492,"children":1493},{},[1494,1496,1500],{"type":60,"value":1495},"Pour les propriétaires vendant un bien, consultez aussi notre ",{"type":54,"tag":215,"props":1497,"children":1498},{"href":23},[1499],{"type":60,"value":410},{"type":60,"value":221},{"type":54,"tag":183,"props":1502,"children":1504},{"id":1503},"les-dons-aux-associations",[1505],{"type":60,"value":1506},"Les dons aux associations",{"type":54,"tag":63,"props":1508,"children":1509},{},[1510,1512,1517],{"type":60,"value":1511},"Les dons à des organismes d'intérêt général ouvrent droit à une ",{"type":54,"tag":114,"props":1513,"children":1514},{},[1515],{"type":60,"value":1516},"réduction d'impôt de 66 %",{"type":60,"value":1518}," 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":54,"tag":183,"props":1520,"children":1522},{"id":1521},"lemploi-à-domicile-et-la-garde-denfants",[1523],{"type":60,"value":1524},"L'emploi à domicile et la garde d'enfants",{"type":54,"tag":63,"props":1526,"children":1527},{},[1528,1530,1535],{"type":60,"value":1529},"Les dépenses liées à l'emploi d'un salarié à domicile (aide-ménagère, garde d'enfants, soutien scolaire) ouvrent droit à un ",{"type":54,"tag":114,"props":1531,"children":1532},{},[1533],{"type":60,"value":1534},"crédit d'impôt de 50 %",{"type":60,"value":1536}," dans la limite de 12 000 € (portée à 15 000 € la première année d'emploi).",{"type":54,"tag":183,"props":1538,"children":1540},{"id":1539},"le-dispositif-pinel-et-autres-investissements-immobiliers",[1541],{"type":60,"value":1542},"Le dispositif Pinel et autres investissements immobiliers",{"type":54,"tag":63,"props":1544,"children":1545},{},[1546,1548,1553],{"type":60,"value":1547},"Certains investissements locatifs sous conditions (Pinel, Loc'Avantages, Denormandie) permettent de bénéficier de ",{"type":54,"tag":114,"props":1549,"children":1550},{},[1551],{"type":60,"value":1552},"réductions d'impôt pluriannuelles",{"type":60,"value":1554},". Ces dispositifs sont toutefois soumis à des conditions strictes et méritent une étude approfondie avant engagement.",{"type":54,"tag":69,"props":1556,"children":1557},{},[],{"type":54,"tag":73,"props":1559,"children":1561},{"id":1560},"prélèvement-à-la-source-vs-régularisation",[1562],{"type":60,"value":1563},"Prélèvement à la source vs régularisation",{"type":54,"tag":63,"props":1565,"children":1566},{},[1567,1569,1574,1576,1581],{"type":60,"value":1568},"Depuis 2019, le ",{"type":54,"tag":114,"props":1570,"children":1571},{},[1572],{"type":60,"value":1573},"prélèvement à la source (PAS)",{"type":60,"value":1575}," 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":54,"tag":114,"props":1577,"children":1578},{},[1579],{"type":60,"value":1580},"taux personnalisé",{"type":60,"value":1582}," transmis par la Direction générale des Finances publiques.",{"type":54,"tag":183,"props":1584,"children":1586},{"id":1585},"comment-fonctionne-le-taux-de-prélèvement",[1587],{"type":60,"value":1588},"Comment fonctionne le taux de prélèvement ?",{"type":54,"tag":63,"props":1590,"children":1591},{},[1592],{"type":60,"value":1593},"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":54,"tag":63,"props":1595,"children":1596},{},[1597],{"type":60,"value":1598},"Il existe trois options :",{"type":54,"tag":287,"props":1600,"children":1601},{},[1602,1612,1622],{"type":54,"tag":291,"props":1603,"children":1604},{},[1605,1610],{"type":54,"tag":114,"props":1606,"children":1607},{},[1608],{"type":60,"value":1609},"Taux personnalisé",{"type":60,"value":1611}," : calculé sur la base des revenus du foyer, identique pour les deux conjoints",{"type":54,"tag":291,"props":1613,"children":1614},{},[1615,1620],{"type":54,"tag":114,"props":1616,"children":1617},{},[1618],{"type":60,"value":1619},"Taux individualisé",{"type":60,"value":1621}," : chaque conjoint a un taux propre basé sur ses seuls revenus",{"type":54,"tag":291,"props":1623,"children":1624},{},[1625,1630],{"type":54,"tag":114,"props":1626,"children":1627},{},[1628],{"type":60,"value":1629},"Taux neutre",{"type":60,"value":1631}," : taux standard correspondant à un célibataire sans enfant, sans transmettre d'informations au tiers collecteur",{"type":54,"tag":183,"props":1633,"children":1635},{"id":1634},"la-régularisation-de-mai-à-septembre",[1636],{"type":60,"value":1637},"La régularisation de mai à septembre",{"type":54,"tag":63,"props":1639,"children":1640},{},[1641,1643,1648],{"type":60,"value":1642},"La déclaration de revenus effectuée chaque printemps déclenche une ",{"type":54,"tag":114,"props":1644,"children":1645},{},[1646],{"type":60,"value":1647},"régularisation",{"type":60,"value":1649}," :",{"type":54,"tag":287,"props":1651,"children":1652},{},[1653,1665],{"type":54,"tag":291,"props":1654,"children":1655},{},[1656,1658,1663],{"type":60,"value":1657},"Si les acomptes prélevés sont ",{"type":54,"tag":114,"props":1659,"children":1660},{},[1661],{"type":60,"value":1662},"supérieurs",{"type":60,"value":1664}," à l'impôt dû : vous recevez un remboursement (généralement en juillet-août)",{"type":54,"tag":291,"props":1666,"children":1667},{},[1668,1670,1675],{"type":60,"value":1669},"Si les acomptes sont ",{"type":54,"tag":114,"props":1671,"children":1672},{},[1673],{"type":60,"value":1674},"insuffisants",{"type":60,"value":1676}," : vous payez le solde (prélevé en septembre)",{"type":54,"tag":63,"props":1678,"children":1679},{},[1680],{"type":60,"value":1681},"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":54,"tag":183,"props":1683,"children":1685},{"id":1684},"anticiper-les-changements-de-situation",[1686],{"type":60,"value":1687},"Anticiper les changements de situation",{"type":54,"tag":63,"props":1689,"children":1690},{},[1691,1693,1698],{"type":60,"value":1692},"En cas de changement significatif de revenus (naissance, mariage, divorce, perte d'emploi, retraite), vous pouvez ",{"type":54,"tag":114,"props":1694,"children":1695},{},[1696],{"type":60,"value":1697},"moduler votre taux",{"type":60,"value":1699}," 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":54,"tag":69,"props":1701,"children":1702},{},[],{"type":54,"tag":69,"props":1704,"children":1705},{},[],{"type":54,"tag":63,"props":1707,"children":1708},{},[1709,1713,1714,1719,1721,1725],{"type":54,"tag":114,"props":1710,"children":1711},{},[1712],{"type":60,"value":808},{"type":60,"value":810},{"type":54,"tag":215,"props":1715,"children":1716},{"href":5},[1717],{"type":60,"value":1718},"Barème kilométrique 2025",{"type":60,"value":1720}," — si vous déduisez vos frais professionnels en frais réels, et ",{"type":54,"tag":215,"props":1722,"children":1723},{"href":23},[1724],{"type":60,"value":815},{"type":60,"value":1726}," — pour optimiser la fiscalité de vos ventes immobilières.",{"type":54,"tag":73,"props":1728,"children":1730},{"id":1729},"conclusion",[1731],{"type":60,"value":1732},"Conclusion",{"type":54,"tag":63,"props":1734,"children":1735},{},[1736],{"type":60,"value":1737},"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":54,"tag":63,"props":1739,"children":1740},{},[1741,1743,1748],{"type":60,"value":1742},"Pour obtenir une estimation précise et personnalisée de votre impôt, utilisez notre ",{"type":54,"tag":114,"props":1744,"children":1745},{},[1746],{"type":60,"value":1747},"simulateur d'impôt sur le revenu",{"type":60,"value":1749}," qui intègre l'ensemble des paramètres 2025 : barème officiel, quotient familial, décote et principaux dispositifs de réduction.",{"title":32,"searchDepth":884,"depth":884,"links":1751},[1752,1753,1754,1755,1756,1763,1768],{"id":952,"depth":884,"text":955},{"id":1141,"depth":884,"text":1144},{"id":1229,"depth":884,"text":1232},{"id":1342,"depth":884,"text":1345},{"id":1443,"depth":884,"text":1446,"children":1757},[1758,1759,1760,1761,1762],{"id":1454,"depth":890,"text":1457},{"id":1472,"depth":890,"text":1475},{"id":1503,"depth":890,"text":1506},{"id":1521,"depth":890,"text":1524},{"id":1539,"depth":890,"text":1542},{"id":1560,"depth":884,"text":1563,"children":1764},[1765,1766,1767],{"id":1585,"depth":890,"text":1588},{"id":1634,"depth":890,"text":1637},{"id":1684,"depth":890,"text":1687},{"id":1729,"depth":884,"text":1732},"content:articles:calculer-impot-revenu-2025.md","articles/calculer-impot-revenu-2025.md","articles/calculer-impot-revenu-2025",{"_path":11,"_dir":30,"_draft":31,"_partial":31,"_locale":32,"title":1773,"description":1774,"date":1775,"updatedAt":914,"category":1776,"tags":1777,"readingTime":44,"author":45,"relatedSimulator":1783,"body":1787,"_type":904,"_id":2448,"_source":906,"_file":2449,"_stem":2450,"_extension":909},"Livret A 2026 : taux 1,5 %, plafond et intérêts","Taux à 1,5 %, plafond à 22 950 €, règle des quinzaines et calcul des intérêts du Livret A 2026. Maximisez votre épargne avec notre simulateur gratuit.","2025-06-10","epargne",[1778,1779,1780,1781,1782],"livret a 2026","taux livret a","calcul intérêts livret a","épargne","placement sans risque",{"title":1784,"path":1785,"icon":1786},"Simulateur Livret A","/simulateurs/estimation-rendement-livret-a","💰",{"type":51,"children":1788,"toc":2440},[1789,1795,1800,1806,1811,1821,1831,1841,1846,1852,1864,1869,1877,1920,1925,1931,1943,1948,1987,1992,1998,2010,2018,2029,2090,2098,2103,2126,2131,2139,2158,2164,2169,2179,2189,2199,2205,2406,2411,2414,2429],{"type":54,"tag":55,"props":1790,"children":1792},{"id":1791},"livret-a-2026-taux-plafond-et-calcul-des-intérêts-expliqués",[1793],{"type":60,"value":1794},"Livret A 2026 : taux, plafond et calcul des intérêts expliqués",{"type":54,"tag":63,"props":1796,"children":1797},{},[1798],{"type":60,"value":1799},"Le Livret A reste, en 2026, le placement préféré des Français. Avec plus de 55 millions de détenteurs, ce produit d'épargne réglementé cumule des avantages uniques : disponibilité des fonds à tout moment, exonération totale d'impôts et de prélèvements sociaux, et garantie de l'État. Mais pour en tirer le meilleur parti, encore faut-il bien comprendre comment fonctionne son taux, quel est son plafond et, surtout, comment vos intérêts sont réellement calculés.",{"type":54,"tag":73,"props":1801,"children":1803},{"id":1802},"quest-ce-que-le-livret-a",[1804],{"type":60,"value":1805},"Qu'est-ce que le Livret A ?",{"type":54,"tag":63,"props":1807,"children":1808},{},[1809],{"type":60,"value":1810},"Le Livret A est un compte d'épargne réglementé par l'État français, distribué par l'ensemble des banques et établissements financiers agréés. Son fonctionnement repose sur trois piliers fondamentaux.",{"type":54,"tag":63,"props":1812,"children":1813},{},[1814,1819],{"type":54,"tag":114,"props":1815,"children":1816},{},[1817],{"type":60,"value":1818},"Disponibilité totale.",{"type":60,"value":1820}," Contrairement à un placement à terme ou à une assurance-vie, vos fonds restent accessibles à tout moment. Vous pouvez effectuer des retraits quand vous le souhaitez, sans pénalité ni préavis.",{"type":54,"tag":63,"props":1822,"children":1823},{},[1824,1829],{"type":54,"tag":114,"props":1825,"children":1826},{},[1827],{"type":60,"value":1828},"Fiscalité zéro.",{"type":60,"value":1830}," Les intérêts générés par le Livret A sont entièrement exonérés d'impôt sur le revenu et de prélèvements sociaux (CSG, CRDS). Ce que vous gagnez, vous le gardez intégralement — un avantage considérable par rapport à la plupart des autres placements.",{"type":54,"tag":63,"props":1832,"children":1833},{},[1834,1839],{"type":54,"tag":114,"props":1835,"children":1836},{},[1837],{"type":60,"value":1838},"Garantie de l'État.",{"type":60,"value":1840}," Le capital déposé bénéficie d'une garantie publique, ce qui en fait l'un des placements les plus sûrs qui soient.",{"type":54,"tag":63,"props":1842,"children":1843},{},[1844],{"type":60,"value":1845},"Chaque personne physique ne peut détenir qu'un seul Livret A. Les mineurs peuvent également en avoir un, ouvert par leurs représentants légaux.",{"type":54,"tag":73,"props":1847,"children":1849},{"id":1848},"le-taux-du-livret-a-en-2026",[1850],{"type":60,"value":1851},"Le taux du Livret A en 2026",{"type":54,"tag":63,"props":1853,"children":1854},{},[1855,1857,1862],{"type":60,"value":1856},"Depuis le 1er février 2026, le taux du Livret A est fixé à ",{"type":54,"tag":114,"props":1858,"children":1859},{},[1860],{"type":60,"value":1861},"1,5 %",{"type":60,"value":1863}," par an. Ce taux a été revu à la baisse après la révision intervenue en début d'année, dans un contexte de recul de l'inflation en zone euro.",{"type":54,"tag":63,"props":1865,"children":1866},{},[1867],{"type":60,"value":1868},"Le taux du Livret A est calculé selon une formule réglementaire qui prend en compte l'inflation (mesurée par l'indice des prix à la consommation hors tabac) et les taux interbancaires à court terme (€STR). La Banque de France soumet une recommandation au gouvernement, qui fixe le taux officiel par arrêté ministériel.",{"type":54,"tag":63,"props":1870,"children":1871},{},[1872],{"type":54,"tag":114,"props":1873,"children":1874},{},[1875],{"type":60,"value":1876},"Historique récent du taux :",{"type":54,"tag":287,"props":1878,"children":1879},{},[1880,1885,1890,1895,1900,1905,1910],{"type":54,"tag":291,"props":1881,"children":1882},{},[1883],{"type":60,"value":1884},"1er février 2020 : 0,50 %",{"type":54,"tag":291,"props":1886,"children":1887},{},[1888],{"type":60,"value":1889},"1er août 2022 : 2,00 %",{"type":54,"tag":291,"props":1891,"children":1892},{},[1893],{"type":60,"value":1894},"1er février 2023 : 3,00 %",{"type":54,"tag":291,"props":1896,"children":1897},{},[1898],{"type":60,"value":1899},"1er août 2023 : 3,00 % (maintenu)",{"type":54,"tag":291,"props":1901,"children":1902},{},[1903],{"type":60,"value":1904},"1er janvier 2025 : 2,75 %",{"type":54,"tag":291,"props":1906,"children":1907},{},[1908],{"type":60,"value":1909},"1er février 2025 : 2,40 %",{"type":54,"tag":291,"props":1911,"children":1912},{},[1913,1915],{"type":60,"value":1914},"1er février 2026 : ",{"type":54,"tag":114,"props":1916,"children":1917},{},[1918],{"type":60,"value":1919},"1,50 %",{"type":54,"tag":63,"props":1921,"children":1922},{},[1923],{"type":60,"value":1924},"À 1,5 %, le Livret A offre un rendement réel (après inflation) légèrement positif en 2026, ce qui reste compétitif pour un produit sans risque et sans blocage des fonds.",{"type":54,"tag":73,"props":1926,"children":1928},{"id":1927},"le-plafond-du-livret-a",[1929],{"type":60,"value":1930},"Le plafond du Livret A",{"type":54,"tag":63,"props":1932,"children":1933},{},[1934,1936,1941],{"type":60,"value":1935},"Le plafond de dépôt du Livret A est fixé à ",{"type":54,"tag":114,"props":1937,"children":1938},{},[1939],{"type":60,"value":1940},"22 950 €",{"type":60,"value":1942}," pour un particulier (hors intérêts capitalisés). Ce plafond n'a pas été modifié depuis 2013.",{"type":54,"tag":63,"props":1944,"children":1945},{},[1946],{"type":60,"value":1947},"Quelques précisions importantes :",{"type":54,"tag":287,"props":1949,"children":1950},{},[1951,1963,1975],{"type":54,"tag":291,"props":1952,"children":1953},{},[1954,1956,1961],{"type":60,"value":1955},"Le plafond s'applique aux ",{"type":54,"tag":114,"props":1957,"children":1958},{},[1959],{"type":60,"value":1960},"versements",{"type":60,"value":1962},", pas au solde total. 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Le Livret A applique la ",{"type":54,"tag":114,"props":2004,"children":2005},{},[2006],{"type":60,"value":2007},"règle des quinzaines",{"type":60,"value":2009},", un mécanisme qui détermine précisément à partir de quand votre argent commence à produire des intérêts.",{"type":54,"tag":63,"props":2011,"children":2012},{},[2013],{"type":54,"tag":114,"props":2014,"children":2015},{},[2016],{"type":60,"value":2017},"La règle des quinzaines :",{"type":54,"tag":63,"props":2019,"children":2020},{},[2021,2023,2028],{"type":60,"value":2022},"Les intérêts sont calculés par périodes de 15 jours, appelées quinzaines. 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Ils sont alors capitalisés, c'est-à-dire ajoutés au capital, et commencent eux-mêmes à produire des intérêts l'année suivante.",{"type":54,"tag":73,"props":2159,"children":2161},{"id":2160},"faut-il-maximiser-son-livret-a-en-2026",[2162],{"type":60,"value":2163},"Faut-il maximiser son Livret A en 2026 ?",{"type":54,"tag":63,"props":2165,"children":2166},{},[2167],{"type":60,"value":2168},"À 1,5 %, le Livret A reste une référence pour l'épargne de précaution. Voici comment l'intégrer intelligemment dans votre stratégie patrimoniale.",{"type":54,"tag":63,"props":2170,"children":2171},{},[2172,2177],{"type":54,"tag":114,"props":2173,"children":2174},{},[2175],{"type":60,"value":2176},"Oui, pour votre épargne de précaution.",{"type":60,"value":2178}," Il est recommandé de constituer une réserve équivalente à 3 à 6 mois de dépenses courantes sur un produit liquide et sans risque. Le Livret A est parfaitement adapté à cet usage. 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Il fixe un taux de remboursement ou de déduction par kilomètre parcouru en véhicule personnel dans un cadre professionnel.",{"type":54,"tag":63,"props":2499,"children":2500},{},[2501],{"type":60,"value":2502},"Ce barème s'applique dans deux situations principales :",{"type":54,"tag":287,"props":2504,"children":2505},{},[2506,2523],{"type":54,"tag":291,"props":2507,"children":2508},{},[2509,2514,2516,2521],{"type":54,"tag":114,"props":2510,"children":2511},{},[2512],{"type":60,"value":2513},"Pour les salariés",{"type":60,"value":2515}," qui optent pour la déduction de leurs ",{"type":54,"tag":114,"props":2517,"children":2518},{},[2519],{"type":60,"value":2520},"frais réels",{"type":60,"value":2522}," au lieu de l'abattement forfaitaire de 10 % automatiquement appliqué par l'administration.",{"type":54,"tag":291,"props":2524,"children":2525},{},[2526,2531],{"type":54,"tag":114,"props":2527,"children":2528},{},[2529],{"type":60,"value":2530},"Pour les travailleurs non salariés",{"type":60,"value":2532}," (artisans, commerçants, professions libérales) qui souhaitent déduire leurs frais de déplacement de leur bénéfice imposable.",{"type":54,"tag":63,"props":2534,"children":2535},{},[2536,2538,2543,2545,2550],{"type":60,"value":2537},"Le barème est calculé sur la base des dépenses réelles moyennes d'un véhicule : carburant, entretien, assurance, dépréciation. 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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":54,"tag":63,"props":2828,"children":2829},{},[2830],{"type":54,"tag":114,"props":2831,"children":2832},{},[2833],{"type":60,"value":2834},"Comment appliquer la majoration ?",{"type":54,"tag":63,"props":2836,"children":2837},{},[2838],{"type":60,"value":2839},"Le calcul se fait en deux étapes :",{"type":54,"tag":2841,"props":2842,"children":2843},"ol",{},[2844,2849],{"type":54,"tag":291,"props":2845,"children":2846},{},[2847],{"type":60,"value":2848},"Appliquer le barème standard correspondant à la puissance fiscale du véhicule électrique.",{"type":54,"tag":291,"props":2850,"children":2851},{},[2852,2854,2859],{"type":60,"value":2853},"Multiplier le résultat par ",{"type":54,"tag":114,"props":2855,"children":2856},{},[2857],{"type":60,"value":2858},"1,20",{"type":60,"value":221},{"type":54,"tag":63,"props":2861,"children":2862},{},[2863,2868],{"type":54,"tag":114,"props":2864,"children":2865},{},[2866],{"type":60,"value":2867},"Exemple concret",{"type":60,"value":2869}," : un véhicule électrique équivalent 5 CV ayant parcouru 6 000 km professionnels.",{"type":54,"tag":287,"props":2871,"children":2872},{},[2873,2878],{"type":54,"tag":291,"props":2874,"children":2875},{},[2876],{"type":60,"value":2877},"Calcul de base : (0,357 × 6 000) + 1 395 = 3 537 €",{"type":54,"tag":291,"props":2879,"children":2880},{},[2881,2883,2888],{"type":60,"value":2882},"Avec majoration 20 % : 3 537 × 1,20 = ",{"type":54,"tag":114,"props":2884,"children":2885},{},[2886],{"type":60,"value":2887},"4 244,40 €",{"type":60,"value":2889}," déductibles",{"type":54,"tag":63,"props":2891,"children":2892},{},[2893,2895,2900,2902,2907],{"type":60,"value":2894},"Cette majoration s'applique également aux ",{"type":54,"tag":114,"props":2896,"children":2897},{},[2898],{"type":60,"value":2899},"deux-roues électriques",{"type":60,"value":2901}," et aux ",{"type":54,"tag":114,"props":2903,"children":2904},{},[2905],{"type":60,"value":2906},"cyclomoteurs électriques",{"type":60,"value":2908},", qui disposent par ailleurs de leur propre barème spécifique.",{"type":54,"tag":63,"props":2910,"children":2911},{},[2912,2914,2919],{"type":60,"value":2913},"Il est important de noter que les véhicules ",{"type":54,"tag":114,"props":2915,"children":2916},{},[2917],{"type":60,"value":2918},"hybrides rechargeables",{"type":60,"value":2920}," ne bénéficient pas de cette majoration de 20 % — seuls les véhicules 100 % électriques y ont droit.",{"type":54,"tag":69,"props":2922,"children":2923},{},[],{"type":54,"tag":73,"props":2925,"children":2927},{"id":2926},"comment-déclarer-ses-frais-kilométriques",[2928],{"type":60,"value":2929},"Comment déclarer ses frais kilométriques ?",{"type":54,"tag":63,"props":2931,"children":2932},{},[2933,2935,2940],{"type":60,"value":2934},"La déclaration des frais kilométriques s'effectue lors de la ",{"type":54,"tag":114,"props":2936,"children":2937},{},[2938],{"type":60,"value":2939},"déclaration annuelle de revenus",{"type":60,"value":2941},", sur le formulaire 2042. 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Elle s'applique aux cessions de biens immobiliers détenus par des particuliers : appartements, maisons, terrains, garages, parkings, ou parts de sociétés à prépondérance immobilière (SCI notamment).",{"type":54,"tag":183,"props":3275,"children":3277},{"id":3276},"comment-se-calcule-la-plus-value-brute",[3278],{"type":60,"value":3279},"Comment se calcule la plus-value brute ?",{"type":54,"tag":63,"props":3281,"children":3282},{},[3283],{"type":60,"value":3284},"La formule de base est simple :",{"type":54,"tag":63,"props":3286,"children":3287},{},[3288],{"type":54,"tag":114,"props":3289,"children":3290},{},[3291],{"type":60,"value":3292},"Plus-value brute = Prix de vente − Prix d'acquisition",{"type":54,"tag":63,"props":3294,"children":3295},{},[3296],{"type":60,"value":3297},"Toutefois, plusieurs corrections sont autorisées pour réduire cette base imposable :",{"type":54,"tag":287,"props":3299,"children":3300},{},[3301,3311],{"type":54,"tag":291,"props":3302,"children":3303},{},[3304,3309],{"type":54,"tag":114,"props":3305,"children":3306},{},[3307],{"type":60,"value":3308},"Prix de vente",{"type":60,"value":3310}," : on déduit les frais liés à la cession (diagnostics, commissions d'agence à la charge du vendeur, mainlevée d'hypothèque, etc.).",{"type":54,"tag":291,"props":3312,"children":3313},{},[3314,3319,3321,3326,3328,3333],{"type":54,"tag":114,"props":3315,"children":3316},{},[3317],{"type":60,"value":3318},"Prix d'acquisition",{"type":60,"value":3320}," : on peut y ajouter les frais d'acquisition (frais de notaire, droits d'enregistrement) pour leur montant réel ou de manière forfaitaire à hauteur de ",{"type":54,"tag":114,"props":3322,"children":3323},{},[3324],{"type":60,"value":3325},"7,5 %",{"type":60,"value":3327}," du prix d'achat. On peut également intégrer les travaux réalisés par des entreprises (sur justificatifs), ou appliquer un forfait de ",{"type":54,"tag":114,"props":3329,"children":3330},{},[3331],{"type":60,"value":3332},"15 %",{"type":60,"value":3334}," du prix d'achat si le bien est détenu depuis plus de 5 ans, sans avoir à fournir de justificatifs.",{"type":54,"tag":63,"props":3336,"children":3337},{},[3338,3340,3345],{"type":60,"value":3339},"Cette plus-value brute est ensuite réduite par les ",{"type":54,"tag":114,"props":3341,"children":3342},{},[3343],{"type":60,"value":3344},"abattements pour durée de détention",{"type":60,"value":3346},", qui peuvent aller jusqu'à une exonération totale.",{"type":54,"tag":69,"props":3348,"children":3349},{},[],{"type":54,"tag":73,"props":3351,"children":3353},{"id":3352},"la-résidence-principale-est-elle-exonérée",[3354],{"type":60,"value":3355},"La résidence principale est-elle exonérée ?",{"type":54,"tag":63,"props":3357,"children":3358},{},[3359,3361,3366],{"type":60,"value":3360},"Oui, et c'est la règle la plus importante à retenir : ",{"type":54,"tag":114,"props":3362,"children":3363},{},[3364],{"type":60,"value":3365},"la résidence principale bénéficie d'une exonération totale",{"type":60,"value":3367}," de plus-value immobilière, sans condition de durée de détention. Il suffit que le bien soit votre habitation principale au moment de la vente.",{"type":54,"tag":63,"props":3369,"children":3370},{},[3371],{"type":60,"value":3372},"Cette exonération s'applique également à certains cas particuliers :",{"type":54,"tag":287,"props":3374,"children":3375},{},[3376,3386],{"type":54,"tag":291,"props":3377,"children":3378},{},[3379,3384],{"type":54,"tag":114,"props":3380,"children":3381},{},[3382],{"type":60,"value":3383},"Résidents en maison de retraite ou établissement spécialisé",{"type":60,"value":3385}," : si le bien a été la résidence principale avant l'entrée en établissement et n'a pas été occupé par un tiers, la vente reste exonérée jusqu'à deux ans après le départ.",{"type":54,"tag":291,"props":3387,"children":3388},{},[3389,3394],{"type":54,"tag":114,"props":3390,"children":3391},{},[3392],{"type":60,"value":3393},"Sous conditions de ressources",{"type":60,"value":3395},", certains contribuables non-résidents peuvent bénéficier d'une exonération partielle sur leur ancienne résidence principale française.",{"type":54,"tag":63,"props":3397,"children":3398},{},[3399],{"type":60,"value":3400},"En revanche, les résidences secondaires, les investissements locatifs, les terrains à bâtir et les logements vacants sont soumis à l'imposition sur les plus-values.",{"type":54,"tag":69,"props":3402,"children":3403},{},[],{"type":54,"tag":73,"props":3405,"children":3407},{"id":3406},"les-taux-dimposition-ir-19-prélèvements-sociaux-172",[3408],{"type":60,"value":3409},"Les taux d'imposition : IR 19 % + prélèvements sociaux 17,2 %",{"type":54,"tag":63,"props":3411,"children":3412},{},[3413,3415,3420],{"type":60,"value":3414},"Lorsque la plus-value est imposable (après abattements), elle est soumise à une ",{"type":54,"tag":114,"props":3416,"children":3417},{},[3418],{"type":60,"value":3419},"flat tax immobilière",{"type":60,"value":3421}," composée de deux prélèvements distincts :",{"type":54,"tag":80,"props":3423,"children":3424},{},[3425,3440],{"type":54,"tag":84,"props":3426,"children":3427},{},[3428],{"type":54,"tag":88,"props":3429,"children":3430},{},[3431,3436],{"type":54,"tag":92,"props":3432,"children":3433},{},[3434],{"type":60,"value":3435},"Prélèvement",{"type":54,"tag":92,"props":3437,"children":3438},{},[3439],{"type":60,"value":96},{"type":54,"tag":103,"props":3441,"children":3442},{},[3443,3456,3469],{"type":54,"tag":88,"props":3444,"children":3445},{},[3446,3451],{"type":54,"tag":110,"props":3447,"children":3448},{},[3449],{"type":60,"value":3450},"Impôt sur le revenu (IR)",{"type":54,"tag":110,"props":3452,"children":3453},{},[3454],{"type":60,"value":3455},"19 %",{"type":54,"tag":88,"props":3457,"children":3458},{},[3459,3464],{"type":54,"tag":110,"props":3460,"children":3461},{},[3462],{"type":60,"value":3463},"Prélèvements sociaux (PS)",{"type":54,"tag":110,"props":3465,"children":3466},{},[3467],{"type":60,"value":3468},"17,2 %",{"type":54,"tag":88,"props":3470,"children":3471},{},[3472,3479],{"type":54,"tag":110,"props":3473,"children":3474},{},[3475],{"type":54,"tag":114,"props":3476,"children":3477},{},[3478],{"type":60,"value":752},{"type":54,"tag":110,"props":3480,"children":3481},{},[3482],{"type":54,"tag":114,"props":3483,"children":3484},{},[3485],{"type":60,"value":3486},"36,2 %",{"type":54,"tag":206,"props":3488,"children":3489},{},[3490],{"type":54,"tag":63,"props":3491,"children":3492},{},[3493,3495,3500],{"type":60,"value":3494},"Pour comprendre comment cette imposition s'intègre dans votre fiscalité globale, voir notre ",{"type":54,"tag":215,"props":3496,"children":3497},{"href":7},[3498],{"type":60,"value":3499},"guide sur le calcul de l'impôt sur le revenu",{"type":60,"value":221},{"type":54,"tag":63,"props":3502,"children":3503},{},[3504],{"type":60,"value":3505},"Ces deux taux s'appliquent sur des bases différentes, car les abattements pour durée de détention ne sont pas identiques pour l'IR et pour les prélèvements sociaux.",{"type":54,"tag":63,"props":3507,"children":3508},{},[3509,3511,3516,3518,3523],{"type":60,"value":3510},"Il convient également de noter que si la plus-value nette imposable dépasse ",{"type":54,"tag":114,"props":3512,"children":3513},{},[3514],{"type":60,"value":3515},"50 000 €",{"type":60,"value":3517},", une ",{"type":54,"tag":114,"props":3519,"children":3520},{},[3521],{"type":60,"value":3522},"surtaxe progressive",{"type":60,"value":3524}," vient s'ajouter (voir section dédiée ci-dessous).",{"type":54,"tag":69,"props":3526,"children":3527},{},[],{"type":54,"tag":73,"props":3529,"children":3531},{"id":3530},"les-abattements-pour-durée-de-détention",[3532],{"type":60,"value":3533},"Les abattements pour durée de détention",{"type":54,"tag":63,"props":3535,"children":3536},{},[3537],{"type":60,"value":3538},"C'est le coeur du dispositif fiscal : plus vous conservez votre bien longtemps, moins vous payez d'impôt. 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