{"id":52229,"date":"2012-05-25T16:45:46","date_gmt":"2012-05-25T14:45:46","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/declaration-abattement-reduction-deduction-exoneration-credit-d-impots-quelles-differences.html"},"modified":"2025-10-13T11:50:58","modified_gmt":"2025-10-13T09:50:58","slug":"declaration-abattement-reduction-deduction-exoneration-credit-d-impots-quelles-differences","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/declaration-abattement-reduction-deduction-exoneration-credit-d-impots-quelles-differences.html","title":{"rendered":"D\u00e9claration : abattement, r\u00e9duction, d\u00e9duction, exon\u00e9ration, cr\u00e9dit d\u2019imp\u00f4ts, quelles diff\u00e9rences ?"},"content":{"rendered":"

<\/span>Abattement<\/span><\/h2>\n

Dans le cadre de la d\u00e9claration des revenus, un abattement correspond \u00e0 une fraction<\/strong> de vos revenus qui n’est pas soumise \u00e0 l’imp\u00f4t. Par exemple, l’administration fiscale accorde un abattement de 10% sur la retraite per\u00e7ue par chaque contribuable touchant des pensions des r\u00e9gimes de retraite obligatoires. Dans ce cas, si le revenu annuel est de 20.000 euros, seulement 18.000 euros serviront de base au calcul de l’imp\u00f4t. Cet abattement est limit\u00e9 par un plafond.<\/p>\n

Bien comprendre ce m\u00e9canisme fiscal, lire les d\u00e9tails sur le fonctionnement de l’<\/span>abattement de 10% sur la retraite<\/a>\u00a0et pour conna\u00eetre le montant minimum et maximum en vigueur pour le calcul de l’imp\u00f4t 2025.<\/span><\/p>\n

<\/span>R\u00e9duction<\/span><\/h2>\n

La r\u00e9duction d’imp\u00f4t est une diminution de votre imposition. Si vous avez fait un don<\/strong> \u00e0 une \u0153uvre d’int\u00e9r\u00eat g\u00e9n\u00e9ral ou d’utilit\u00e9 publique, 66% des sommes vers\u00e9es viendront en diminution de votre imp\u00f4t dans la limite de 20% de votre revenu imposable.<\/p>\n

<\/span>D\u00e9duction<\/span><\/h2>\n

La d\u00e9duction est une diminution du revenu net imposable<\/strong> \u00e0 partir duquel est calcul\u00e9 l’imp\u00f4t. C’est une notion tr\u00e8s voisine de l’abattement. Tout salari\u00e9 ou fonctionnaire b\u00e9n\u00e9ficie d’une d\u00e9duction de 10% au titre des frais professionnels (frais de transport notamment) sur ses salaires ou son traitement. On parle de d\u00e9duction forfaitaire car elle est appliqu\u00e9e par d\u00e9faut \u00e0 un taux unique pour tous. Il est toutefois possible d’y d\u00e9roger en demandant la d\u00e9duction des frais pour leur montant r\u00e9el, si cela vous est plus favorable.<\/p>\n

<\/span>Exon\u00e9ration<\/span><\/h2>\n

Certains revenus<\/strong> ne sont pas imposables et n’entrent pas dans l’assiette de calcul de l’imp\u00f4t. Ainsi, les int\u00e9r\u00eats per\u00e7us sur le livret A ou le livret de d\u00e9veloppement durable, exon\u00e9r\u00e9s d’imp\u00f4t sur le revenu, ne sont pas \u00e0 mentionner dans votre d\u00e9claration de revenu. De m\u00eame, les salaires per\u00e7us par un jeune dans le cadre d’un contrat d’apprentissage b\u00e9n\u00e9ficient d’une exon\u00e9ration dans la limite de 21273 euros pour les revenus de 2024 (montant \u00e9gal au SMIC annuel)<\/p>\n

<\/span>Cr\u00e9dit d’imp\u00f4t<\/span><\/h2>\n

Le m\u00e9canisme du cr\u00e9dit d’imp\u00f4t est presque identique \u00e0 celui de la r\u00e9duction. Cependant, \u00e0 la diff\u00e9rence de la r\u00e9duction d’imp\u00f4t, si ce cr\u00e9dit est sup\u00e9rieur \u00e0 l’imp\u00f4t \u00e0 payer, le fisc vous rembourse la diff\u00e9rence.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"

Le vocabulaire li\u00e9 aux imp\u00f4ts peut souvent para\u00eetre barbare. Et pourtant, bien comprendre ce langage est essentiel dans l’optique de minimiser la fiscalit\u00e9 dont vous devez vous acquitter. Le petit lexique suivant peut s’av\u00e9rer utile \u00e0 l’approche de la date-limite de la d\u00e9claration des revenus de l’ann\u00e9e 2015.<\/p>\n","protected":false},"author":13718,"featured_media":72110,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-52229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaration"],"acf":[],"yoast_head":"\nImp\u00f4t sur le revenu : abattement, r\u00e9duction, d\u00e9duction, cr\u00e9dit expliqu\u00e9s<\/title>\n<meta name=\"description\" content=\"Le vocabulaire li\u00e9 aux imp\u00f4ts peut souvent para\u00eetre barbare. 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