{"id":54953,"date":"2014-05-03T14:27:46","date_gmt":"2014-05-03T12:27:46","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/bareme-de-l-impot-les-effets-du-quotient-familial.html"},"modified":"2016-10-04T15:38:14","modified_gmt":"2016-10-04T15:38:14","slug":"bareme-de-l-impot-les-effets-du-quotient-familial","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/bareme-de-l-impot-les-effets-du-quotient-familial.html","title":{"rendered":"Bar\u00e8me de l\u2019imp\u00f4t : les effets du quotient familial"},"content":{"rendered":"\n

 <\/p>\n

Combien vos enfants vous permettent-ils de gagner gr\u00e2ce au quotient familial ? Si vous \u00eates p\u00e8re ou m\u00e8re de famille, vos descendants \u00e0 charge font bel et bien diminuer votre imp\u00f4t sur le revenu via le m\u00e9canisme du quotient familial<\/a>.<\/p>\n

Ce dispositif, mal connu de la plupart des Fran\u00e7ais, consiste \u00e0 diviser les revenus d’un foyer fiscal par un nombre de parts d\u00e9termin\u00e9 gr\u00e2ce \u00e0 la composition du foyer (une demi-part pour chacun des deux premiers enfants, une enti\u00e8re \u00e0 partir du troisi\u00e8me…). L’imp\u00f4t sur le revenu est ensuite calcul\u00e9 sur ce montant, puis multipli\u00e9 par le nombre de parts pour obtenir la facture fiscale d\u00e9finitive. Le principe m\u00eame du quotient familial est donc de faire baisser l’imp\u00f4t des familles par rapport \u00e0 un m\u00eame foyer fiscal sans enfant \u00e0 revenus \u00e9gaux.<\/p>\n

Ce m\u00e9canisme consiste \u00e0 contourner la progressivit\u00e9 du bar\u00e8me de l’imp\u00f4t : un concept pas forc\u00e9ment \u00e9vident. Alors, pour mieux le cerner, voici quelques exemples.<\/p>\n

<\/span>Impact pour un couple avec 2 enfants<\/span><\/h2>\n

Si vous \u00eates mari\u00e9 et que vous n’avez pas d’enfant, vous pourriez peut-\u00eatre le regretter. En effet, un couple ayant deux enfants et d\u00e9clarant 65.000 euros de revenus en 2015 paiera un imp\u00f4t total de 4.116 euros. Ce m\u00eame couple verra sa facture fiscale grimper \u00e0 6.261 euros si son foyer fiscal ne comporte aucun descendant \u00e0 charge. Soit une diff\u00e9rence de 2.145 euros \u00e0 revenus \u00e9gaux<\/strong>. Comment expliquer une telle diff\u00e9rence ? Tout simplement par le jeu du quotient familial puisque le premier couple se verra attribuer une part suppl\u00e9mentaire (soit une demi-part pour chaque enfant) et son quotient familial se bornera \u00e0 21.666 euros (65.000 \/ 3), contre 32.500 euros pour le second (65.000 \/ 2).<\/p>\n

Plus le nombre de parts obtenu est important, moins le quotient familial et l’imp\u00f4t sont \u00e9lev\u00e9s. En effet, les revenus sont impos\u00e9s de mani\u00e8re croissante, au bar\u00e8me progressif de l’imp\u00f4t sur le revenu.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
 Bar\u00e8me 2016 de l’imp\u00f4t applicable aux revenus gagn\u00e9s en 2015
<\/em><\/th>\n<\/tr>\n<\/thead>\n
 Tranches<\/td>\nFraction du revenu imposable par part de quotient familial<\/td>\n Taux applicable<\/td>\n<\/tr>\n
 1\u00e8re tranche <\/td>\n Jusqu’\u00e0 9.700 \u20ac<\/td>\n          0 %<\/td>\n<\/tr>\n
 2\u00e8me tranche <\/td>\n De 9.700 \u00e0 26.791 \u20ac<\/td>\n         14 %<\/td>\n<\/tr>\n
 3\u00e8me tranche <\/td>\n De 26.791 \u00e0 71.826 \u20ac<\/td>\n         30 %<\/td>\n<\/tr>\n
 4\u00e8me tranche <\/td>\n De 71.826 \u00e0 152.108 \u20ac<\/td>\n         41 %<\/td>\n<\/tr>\n
 5\u00e8me tranche <\/td>\n Sup\u00e9rieure 152.108 \u20ac<\/td>\n         45 %<\/td>\n<\/tr>\n
                                                                                        Sources : www.impots.gouv.fr
<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

En reprenant notre exemple, il devient notable que le couple 1 et son quotient familial de 21.666 euros sera impos\u00e9 au maximum dans la tranche marginale d’imposition (TMI) de 14% tandis que le couple sans enfant verra une TMI de 30% s’appliquer \u00e0 la fraction de ses revenus comprise entre 26.791 et 32.500 euros. D’o\u00f9 une imposition plus forte pour le couple sans enfant.<\/p>\n

<\/span>Effet pour un c\u00e9libataire avec 1 enfant<\/span><\/h2>\n

Une m\u00e8re ou un p\u00e8re c\u00e9libataire \u00e9levant un enfant b\u00e9n\u00e9ficie \u00e9galement du quotient familial. S’il d\u00e9clare 35.000 euros de revenus, ce parent paiera 1.694 euros d’imp\u00f4t sur le revenu. Sans enfant \u00e0 charge, le montant de l’imp\u00f4t culminerait \u00e0 3.805 euros. Cet \u00e9cart, de 2.111 euros, s’explique \u00e9galement par l’octroi d’une part enti\u00e8re de quotient familial pour le premier enfant pour les parents dits isol\u00e9s, c’est-\u00e0-dire c\u00e9libataires, divorc\u00e9s, s\u00e9par\u00e9s.<\/p>\n

Pour tout comprendre sur le quotient familial et le bar\u00e8me de l’imp\u00f4t
<\/strong>Bar\u00e8me de l’imp\u00f4t : sauter une tranche, ce n’est pas grave<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Les foyers fiscaux avec enfants peuvent b\u00e9n\u00e9ficier, gr\u00e2ce au m\u00e9canisme du quotient familial, d’une diminution de leur imp\u00f4t sur le revenu. Selon la composition du foyer, l’avantage fiscal peut \u00eatre tr\u00e8s important. Explications en exemples.<\/p>\n","protected":false},"author":13718,"featured_media":54952,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-54953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-calcul"],"acf":[],"yoast_head":"\nBar\u00e8me de l\u2019imp\u00f4t : les effets du quotient familial<\/title>\n<meta name=\"description\" content=\"Les foyers fiscaux avec enfants peuvent b\u00e9n\u00e9ficier, gr\u00e2ce au m\u00e9canisme du quotient familial, d'une diminution de leur imp\u00f4t sur le revenu. 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Explications en exemples.","breadcrumb":{"@id":"https:\/\/www.toutsurmesfinances.com\/impots\/bareme-de-l-impot-les-effets-du-quotient-familial.html#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.toutsurmesfinances.com\/impots\/bareme-de-l-impot-les-effets-du-quotient-familial.html"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.toutsurmesfinances.com\/impots\/bareme-de-l-impot-les-effets-du-quotient-familial.html#primaryimage","url":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-content\/uploads\/sites\/6\/2014\/05\/impots-simulation-quotient.jpg","contentUrl":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-content\/uploads\/sites\/6\/2014\/05\/impots-simulation-quotient.jpg","width":823,"height":463,"caption":"L'imp\u00f4t sur le revenu peut \u00eatre fortement modifi\u00e9 gr\u00e2ce au quotient familial."},{"@type":"BreadcrumbList","@id":"https:\/\/www.toutsurmesfinances.com\/impots\/bareme-de-l-impot-les-effets-du-quotient-familial.html#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.toutsurmesfinances.com\/impots\/"},{"@type":"ListItem","position":2,"name":"Imp\u00f4t sur le revenu","item":"https:\/\/www.toutsurmesfinances.com\/impots\/c\/impot-sur-le-revenu"},{"@type":"ListItem","position":3,"name":"Calcul","item":"https:\/\/www.toutsurmesfinances.com\/impots\/c\/calcul"},{"@type":"ListItem","position":4,"name":"Bar\u00e8me de l\u2019imp\u00f4t : les effets du quotient familial"}]},{"@type":"WebSite","@id":"https:\/\/www.toutsurmesfinances.com\/impots\/#website","url":"https:\/\/www.toutsurmesfinances.com\/impots\/","name":"Imp\u00f4ts","description":"","publisher":{"@id":"https:\/\/www.toutsurmesfinances.com\/impots\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.toutsurmesfinances.com\/impots\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.toutsurmesfinances.com\/impots\/#organization","name":"Tout Sur Mes Finances","url":"https:\/\/www.toutsurmesfinances.com\/impots\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.toutsurmesfinances.com\/impots\/#\/schema\/logo\/image\/","url":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-content\/uploads\/sites\/6\/2021\/01\/favicon.png","contentUrl":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-content\/uploads\/sites\/6\/2021\/01\/favicon.png","width":512,"height":512,"caption":"Tout Sur Mes Finances"},"image":{"@id":"https:\/\/www.toutsurmesfinances.com\/impots\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/Toutsur"]},{"@type":"Person","@id":"https:\/\/www.toutsurmesfinances.com\/impots\/#\/schema\/person\/19a038f31d078d13966363e7ab7343c6","name":"L'\u00e9quipe de r\u00e9daction","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.toutsurmesfinances.com\/impots\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5d078ff23d3ce7cd29bc258e76954673?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5d078ff23d3ce7cd29bc258e76954673?s=96&d=mm&r=g","caption":"L'\u00e9quipe de r\u00e9daction"}}]}},"_links":{"self":[{"href":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-json\/wp\/v2\/posts\/54953","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-json\/wp\/v2\/users\/13718"}],"replies":[{"embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-json\/wp\/v2\/comments?post=54953"}],"version-history":[{"count":2,"href":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-json\/wp\/v2\/posts\/54953\/revisions"}],"predecessor-version":[{"id":62440,"href":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-json\/wp\/v2\/posts\/54953\/revisions\/62440"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-json\/wp\/v2\/media\/54952"}],"wp:attachment":[{"href":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-json\/wp\/v2\/media?parent=54953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-json\/wp\/v2\/categories?post=54953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/impots\/wp-json\/wp\/v2\/tags?post=54953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}