{"id":56742,"date":"2017-04-28T16:23:22","date_gmt":"2017-04-28T14:23:22","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/imposable-ou-non-imposable-sur-le-revenu-a-partir-de-combien-paye-t-on-des-impots.html"},"modified":"2025-03-13T17:18:37","modified_gmt":"2025-03-13T16:18:37","slug":"imposable-ou-non-imposable-sur-le-revenu-a-partir-de-combien-paye-t-on-des-impots","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/imposable-ou-non-imposable-sur-le-revenu-a-partir-de-combien-paye-t-on-des-impots.html","title":{"rendered":"Imposable ou non imposable sur le revenu : \u00e0 partir de combien paye-t-on des imp\u00f4ts ? Au Smic, doit-on payer de l&rsquo;imp\u00f4t ?"},"content":{"rendered":"<h2><span class=\"ez-toc-section\" id=\"Seuils_dimposition_a_partir_de_combien_est-on_imposable_ou_non_sur_ses_revenus\"><\/span>Seuils d&rsquo;imposition : \u00e0 partir de combien est-on imposable ou non sur ses revenus ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Le seuil d&rsquo;imposition correspond au montant de revenus \u00e0 partir duquel on est imposable<\/strong> (l&rsquo;imp\u00f4t calcul\u00e9 est au moins \u00e9gal \u00e0 1 euro). Cela ne signifie pas n\u00e9cessairement que l&rsquo;on doit payer l&rsquo;imp\u00f4t sur le revenu.<\/p>\n<p>L&rsquo;administration fiscale publie chaque ann\u00e9e les seuils de <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/impots-le-revenu-net-imposable-c-est-quoi.html\" target=\"_blank\" rel=\"noopener noreferrer\">revenu net imposable<\/a> <\/strong>en-dessous desquels un contribuable est non imposable. Les seuils d\u00e9pendent de deux param\u00e8tres :<\/p>\n<ul>\n<li>la situation maritale (la limite est diff\u00e9rente pour une personne seule et pour un couple)<\/li>\n<li>la composition du foyer (plus <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/parts-fiscales-du-foyer-comment-connaitre-et-calculer-leur-nombre.html\" target=\"_blank\" rel=\"noopener noreferrer\">le nombre de parts fiscales<\/a><\/strong> est important, plus le seuil d&rsquo;imposition est \u00e9lev\u00e9)<\/li>\n<\/ul>\n<p>Les tableaux ci-dessous permettent de connaitre, en fonction de ses revenus, le montant \u00e0 partir duquel on est imposable ou non en 2025, 2024, 2023, 2022 et 2021. Pour plus de commodit\u00e9, ToutSurMesFinances.com mentionne \u00e9galement le montant d\u00e9clar\u00e9, correspondant pour les salari\u00e9s au <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/salaire-brut-salaire-net-comment-calculer-son-salaire#net\" target=\"_blank\" rel=\"noopener noreferrer\">salaire net imposable<\/a><\/strong> figurant en bas de leur fiche de paie.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Seuil_dimposition_2025_pour_un_celibataire_ou_pour_un_couple\"><\/span>Seuil d&rsquo;imposition 2025 pour un c\u00e9libataire ou pour un couple<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div id=\"tablepress-362-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-362\" class=\"tablepress tablepress-id-362 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2025 pour une personne seule (revenus 2024)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-15 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Source : calculs TSMF<\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\">Dernier revenu non imposable<\/td><td colspan=\"2\" class=\"column-4\">Seuil d\u2019imposition<\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\">Nombre de parts fiscales\u00a0<\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">18 961<\/td><td class=\"column-3\">17 065<\/td><td class=\"column-4\">18 962<\/td><td class=\"column-5\">17 066<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\">1,5<\/td><td class=\"column-2\">25 348<\/td><td class=\"column-3\">22 813<\/td><td class=\"column-4\">25 349<\/td><td class=\"column-5\">22 814<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">31 736<\/td><td class=\"column-3\">28 562<\/td><td class=\"column-4\">31 737<\/td><td class=\"column-5\">28 563<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\">2,5<\/td><td class=\"column-2\">38 122<\/td><td class=\"column-3\">34 310<\/td><td class=\"column-4\">38 123<\/td><td class=\"column-5\">34 311<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\">3<\/td><td class=\"column-2\">44 510<\/td><td class=\"column-3\">40 059<\/td><td class=\"column-4\">44 511<\/td><td class=\"column-5\">40 060<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\">3,5<\/td><td class=\"column-2\">50 897<\/td><td class=\"column-3\">45 807<\/td><td class=\"column-4\">50 898<\/td><td class=\"column-5\">45 808<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\">4<\/td><td class=\"column-2\">57 285<\/td><td class=\"column-3\">51 556<\/td><td class=\"column-4\">57 286<\/td><td class=\"column-5\">51 557<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\">4,5<\/td><td class=\"column-2\">63 671<\/td><td class=\"column-3\">57 304<\/td><td class=\"column-4\">63 672<\/td><td class=\"column-5\">57 305<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\">5<\/td><td class=\"column-2\">70 059<\/td><td class=\"column-3\">63 053<\/td><td class=\"column-4\">70 060<\/td><td class=\"column-5\">63 054<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td class=\"column-1\">5,5<\/td><td class=\"column-2\">76 446<\/td><td class=\"column-3\">68 801<\/td><td class=\"column-4\">76 447<\/td><td class=\"column-5\">68 802<\/td>\n<\/tr>\n<tr class=\"row-14 even\">\n\t<td class=\"column-1\">6<\/td><td class=\"column-2\">82 833<\/td><td class=\"column-3\">74 550<\/td><td class=\"column-4\">82 834<\/td><td class=\"column-5\">74 551<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-362 from cache -->\n<div id=\"tablepress-363-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-363\" class=\"tablepress tablepress-id-363 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2025 pour un couple (revenus 2024)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-13 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Source : calculs TSMF<\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\">Dernier revenu non imposable<\/td><td colspan=\"2\" class=\"column-4\">Seuil d\u2019imposition<\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\">Nombre de parts fiscales\u00a0<\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">35 776<\/td><td class=\"column-3\">32 198<\/td><td class=\"column-4\">35 777<\/td><td class=\"column-5\">32 199<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\">2,5<\/td><td class=\"column-2\">42 163<\/td><td class=\"column-3\">37 947<\/td><td class=\"column-4\">42 164<\/td><td class=\"column-5\">37 948<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\">3<\/td><td class=\"column-2\">48 550<\/td><td class=\"column-3\">43 695<\/td><td class=\"column-4\">48 551<\/td><td class=\"column-5\">43 696<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\">3,5<\/td><td class=\"column-2\">54 938<\/td><td class=\"column-3\">49 444<\/td><td class=\"column-4\">54 939<\/td><td class=\"column-5\">49 445<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\">4<\/td><td class=\"column-2\">61 325<\/td><td class=\"column-3\">55 192<\/td><td class=\"column-4\">61 326<\/td><td class=\"column-5\">55 193<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\">4,5<\/td><td class=\"column-2\">67 712<\/td><td class=\"column-3\">60 941<\/td><td class=\"column-4\">67 713<\/td><td class=\"column-5\">60 942<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\">5<\/td><td class=\"column-2\">74 099<\/td><td class=\"column-3\">66 689<\/td><td class=\"column-4\">74 100<\/td><td class=\"column-5\">66 690<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\">5,5<\/td><td class=\"column-2\">80 487<\/td><td class=\"column-3\">72 438<\/td><td class=\"column-4\">80 488<\/td><td class=\"column-5\">72 439<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\">6<\/td><td class=\"column-2\">86 873<\/td><td class=\"column-3\">78 186<\/td><td class=\"column-4\">86 874<\/td><td class=\"column-5\">78 187<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-363 from cache -->\n<p><span style=\"text-decoration: underline\">Mode d&#8217;emploi \/ lecture du tableau<\/span> :<br \/>\nUne personne se trouvant dans la situation de la colonne \u00ab dernier revenu non imposable \u00bb ne doit payer aucun imp\u00f4t sur le revenu en 2025.<\/p>\n<p>Les personnes se trouvant dans la situation de la colonne \u00ab seuil d&rsquo;imposition \u00bb devraient payer un imp\u00f4t sur le revenu de 1 ou 2 euros en 2025. Mais comme le seuil de mise en paiement de l&rsquo;IR est fix\u00e9 \u00e0 61 euros, ces contribuables ne paient pas d&rsquo;imp\u00f4t sur le revenu.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Seuil_dimposition_2024_pour_un_celibataire_ou_pour_un_couple\"><\/span>Seuil d&rsquo;imposition 2024 pour un c\u00e9libataire ou pour un couple<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div id=\"tablepress-288-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-288\" class=\"tablepress tablepress-id-288 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2024 pour une personne seule (revenus 2023)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-15 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs TSMF<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Dernier revenu non imposable<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil d\u2019imposition<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>1<\/strong><\/td><td class=\"column-2\">18 625<br \/>\n<br \/>\n<br \/>\n<\/td><td class=\"column-3\">16 762<br \/>\n<br \/>\n<\/td><td class=\"column-4\">18 626<br \/>\n<\/td><td class=\"column-5\">16 763<br \/>\n<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>1,5<\/strong><\/td><td class=\"column-2\">24 899<br \/>\n<\/td><td class=\"column-3\">22 409<br \/>\n<\/td><td class=\"column-4\">24 900<br \/>\n<\/td><td class=\"column-5\">22 410<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">31 173<br \/>\n<\/td><td class=\"column-3\">28 056<br \/>\n<\/td><td class=\"column-4\">31 174<br \/>\n<\/td><td class=\"column-5\">28 057<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">37 448<br \/>\n<br \/>\n<\/td><td class=\"column-3\">33 703<br \/>\n<\/td><td class=\"column-4\">37 449<br \/>\n<\/td><td class=\"column-5\">33 704<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">43 722<br \/>\n<\/td><td class=\"column-3\">39 350<br \/>\n<\/td><td class=\"column-4\">43 723<br \/>\n<\/td><td class=\"column-5\">39 351<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">49 997<br \/>\n<\/td><td class=\"column-3\">44 997<br \/>\n<\/td><td class=\"column-4\">49 998<br \/>\n<br \/>\n<\/td><td class=\"column-5\">44 998<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">56 271<br \/>\n<br \/>\n<\/td><td class=\"column-3\">50 644<br \/>\n<\/td><td class=\"column-4\">56 272<br \/>\n<\/td><td class=\"column-5\">50 645<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">62 546<br \/>\n<\/td><td class=\"column-3\">56 291<br \/>\n<\/td><td class=\"column-4\">62 547<br \/>\n<\/td><td class=\"column-5\">56 292<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">68 820<br \/>\n<\/td><td class=\"column-3\">61 938<br \/>\n<\/td><td class=\"column-4\">68 821<br \/>\n<\/td><td class=\"column-5\">61 939<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">75 095<br \/>\n<\/td><td class=\"column-3\">67 585<br \/>\n<\/td><td class=\"column-4\">75 096<br \/>\n<\/td><td class=\"column-5\">67 586<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-14 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">81 369<br \/>\n<\/td><td class=\"column-3\">73 232<\/td><td class=\"column-4\">81 370<br \/>\n<\/td><td class=\"column-5\">73 233<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-288 from cache -->\n<div id=\"tablepress-289-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-289\" class=\"tablepress tablepress-id-289 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2024 pour un couple (revenus 2023)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-13 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs TSMF<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Dernier revenu non imposable<br \/>\n<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil d'imposition<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">35 142<br \/>\n<\/td><td class=\"column-3\">31 628<br \/>\n<\/td><td class=\"column-4\">35 143<br \/>\n<br \/>\n<\/td><td class=\"column-5\">31 629<br \/>\n<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">41 417<br \/>\n<\/td><td class=\"column-3\">37 275<br \/>\n<\/td><td class=\"column-4\">41 418<br \/>\n<\/td><td class=\"column-5\">37 276<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">47 691<br \/>\n<\/td><td class=\"column-3\">42 922<br \/>\n<\/td><td class=\"column-4\">47 692<br \/>\n<\/td><td class=\"column-5\">42 923<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">53 966<br \/>\n<\/td><td class=\"column-3\">48 569<br \/>\n<\/td><td class=\"column-4\">53 967<br \/>\n<\/td><td class=\"column-5\">48 570<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">60 240<br \/>\n<\/td><td class=\"column-3\">54 216<br \/>\n<\/td><td class=\"column-4\">60 241<br \/>\n<\/td><td class=\"column-5\">54 217<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">66 515<br \/>\n<\/td><td class=\"column-3\">59 863<br \/>\n<\/td><td class=\"column-4\">66 516<br \/>\n<\/td><td class=\"column-5\">59 864<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">72 789<br \/>\n<\/td><td class=\"column-3\">65 510<br \/>\n<\/td><td class=\"column-4\">72 790<br \/>\n<\/td><td class=\"column-5\">65 511<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">79 063<br \/>\n<\/td><td class=\"column-3\">71 157<br \/>\n<\/td><td class=\"column-4\">79 064<br \/>\n<\/td><td class=\"column-5\">71 158<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">85 338<br \/>\n<\/td><td class=\"column-3\">76 804<br \/>\n<\/td><td class=\"column-4\">85 339<br \/>\n<\/td><td class=\"column-5\">76 805<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-289 from cache -->\n<h3><span class=\"ez-toc-section\" id=\"Seuil_dimposition_2023_pour_un_celibataire_ou_pour_un_couple\"><\/span>Seuil d&rsquo;imposition 2023 pour un c\u00e9libataire ou pour un couple<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div id=\"tablepress-235-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-235\" class=\"tablepress tablepress-id-235 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2023 pour une personne seule (revenus 2022)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-15 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs ToutSurMesFinances.com<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Dernier revenu non imposable<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil d\u2019imposition<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>1<\/strong><\/td><td class=\"column-2\">17 767<br \/>\n<br \/>\n<\/td><td class=\"column-3\">15 990<br \/>\n<\/td><td class=\"column-4\">17 768<br \/>\n<\/td><td class=\"column-5\">15 991<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>1,5<\/strong><\/td><td class=\"column-2\">23 755<\/td><td class=\"column-3\">21 379<br \/>\n<\/td><td class=\"column-4\">23 756<br \/>\n<\/td><td class=\"column-5\">21 380<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">29 741<br \/>\n<\/td><td class=\"column-3\">26 767<br \/>\n<\/td><td class=\"column-4\">29 742<br \/>\n<\/td><td class=\"column-5\">26 768<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">35 729<br \/>\n<\/td><td class=\"column-3\">32 156<br \/>\n<\/td><td class=\"column-4\">35 730<br \/>\n<br \/>\n<\/td><td class=\"column-5\">32 157<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">41 716<br \/>\n<\/td><td class=\"column-3\">37 544<br \/>\n<\/td><td class=\"column-4\">41 717<br \/>\n<\/td><td class=\"column-5\">37 545<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">47 703<br \/>\n<\/td><td class=\"column-3\">42 933<br \/>\n<\/td><td class=\"column-4\">47 704<br \/>\n<\/td><td class=\"column-5\">42 934<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">53 690<br \/>\n<\/td><td class=\"column-3\">48 321<br \/>\n<\/td><td class=\"column-4\">53 691<br \/>\n<\/td><td class=\"column-5\">48 322<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">59 678<br \/>\n<\/td><td class=\"column-3\">53 710<br \/>\n<\/td><td class=\"column-4\">59 679<br \/>\n<\/td><td class=\"column-5\">53 711<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">65 665<br \/>\n<\/td><td class=\"column-3\">59 098<br \/>\n<\/td><td class=\"column-4\">65 666<br \/>\n<\/td><td class=\"column-5\">59 099<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">71 652<br \/>\n<\/td><td class=\"column-3\">64 487<br \/>\n<\/td><td class=\"column-4\">71 653<br \/>\n<\/td><td class=\"column-5\">64 488<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-14 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">77 639<br \/>\n<\/td><td class=\"column-3\">69 875<br \/>\n<\/td><td class=\"column-4\">77 640<br \/>\n<\/td><td class=\"column-5\">69 876<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-235 from cache -->\n<div id=\"tablepress-236-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-236\" class=\"tablepress tablepress-id-236 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2023 pour un couple (revenus 2022)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-13 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs ToutSurMesFinances.com<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Dernier revenu non imposable<br \/>\n<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil d'imposition<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">33 539<br \/>\n<br \/>\n<\/td><td class=\"column-3\">30 185<br \/>\n<\/td><td class=\"column-4\">33 540<br \/>\n<\/td><td class=\"column-5\">30 186<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">39 527<br \/>\n<\/td><td class=\"column-3\">35 574<br \/>\n<\/td><td class=\"column-4\">39 528<br \/>\n<\/td><td class=\"column-5\">35 575<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">45 513<br \/>\n<\/td><td class=\"column-3\">40 962<br \/>\n<\/td><td class=\"column-4\">45 514<br \/>\n<\/td><td class=\"column-5\">40 963<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">51 501<br \/>\n<\/td><td class=\"column-3\">46 351<br \/>\n<\/td><td class=\"column-4\">51 502<br \/>\n<\/td><td class=\"column-5\">46 352<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">57 488<br \/>\n<\/td><td class=\"column-3\">51 739<br \/>\n<\/td><td class=\"column-4\">57 489<br \/>\n<\/td><td class=\"column-5\">51 740<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">63 476<br \/>\n<\/td><td class=\"column-3\">57 128<br \/>\n<br \/>\n<\/td><td class=\"column-4\">63 477<br \/>\n<\/td><td class=\"column-5\">57 129<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">69 462<br \/>\n<\/td><td class=\"column-3\">62 516<br \/>\n<\/td><td class=\"column-4\">69 463<br \/>\n<\/td><td class=\"column-5\">62 517<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">75 450<br \/>\n<\/td><td class=\"column-3\">67 905<br \/>\n<\/td><td class=\"column-4\">75 451<br \/>\n<br \/>\n<\/td><td class=\"column-5\">67 906<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">81 437<\/td><td class=\"column-3\">73 293<\/td><td class=\"column-4\">81 438<\/td><td class=\"column-5\">73 294<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-236 from cache -->\n<h3><span class=\"ez-toc-section\" id=\"Seuil_dimposition_2022_pour_un_celibataire_ou_pour_un_couple\"><\/span>Seuil d&rsquo;imposition 2022 pour un c\u00e9libataire ou pour un couple<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div id=\"tablepress-187-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-187\" class=\"tablepress tablepress-id-187 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2022 pour une personne seule (revenus 2021)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-15 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs ToutSurMesFinances.com<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Dernier revenu non imposable<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil d\u2019imposition<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>1<\/strong><\/td><td class=\"column-2\">16 860<br \/>\n<\/td><td class=\"column-3\">15 174<br \/>\n<\/td><td class=\"column-4\">16 861<br \/>\n<\/td><td class=\"column-5\">15 175<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>1,5<\/strong><\/td><td class=\"column-2\">22 541<br \/>\n<\/td><td class=\"column-3\">20 287<br \/>\n<\/td><td class=\"column-4\">22 542<br \/>\n<\/td><td class=\"column-5\">20 288<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">28 221<br \/>\n<\/td><td class=\"column-3\">25 399<br \/>\n<\/td><td class=\"column-4\">28 222<br \/>\n<\/td><td class=\"column-5\">25 400<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">33 902<br \/>\n<\/td><td class=\"column-3\">30 512<br \/>\n<\/td><td class=\"column-4\">33 903<br \/>\n<\/td><td class=\"column-5\">30 513<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">39 582<br \/>\n<\/td><td class=\"column-3\">35 624<br \/>\n<\/td><td class=\"column-4\">39 583<br \/>\n<\/td><td class=\"column-5\">35 625<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">45 263<br \/>\n<\/td><td class=\"column-3\">40 737<br \/>\n<\/td><td class=\"column-4\">45 264<br \/>\n<\/td><td class=\"column-5\">40 738<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">50 943<br \/>\n<\/td><td class=\"column-3\">45 849<br \/>\n<\/td><td class=\"column-4\">50 944<br \/>\n<\/td><td class=\"column-5\">45 850<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">56 624<br \/>\n<\/td><td class=\"column-3\">50 962<br \/>\n<\/td><td class=\"column-4\">56 625<br \/>\n<\/td><td class=\"column-5\">50 963<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">56 624<br \/>\n<\/td><td class=\"column-3\">56 074<br \/>\n<\/td><td class=\"column-4\">62 306<br \/>\n<\/td><td class=\"column-5\">56 075<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">67 986<br \/>\n<\/td><td class=\"column-3\">61 187<br \/>\n<\/td><td class=\"column-4\">67 987<br \/>\n<\/td><td class=\"column-5\">61 188<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-14 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">73 666<br \/>\n<\/td><td class=\"column-3\">66 299<br \/>\n<\/td><td class=\"column-4\">73 667<br \/>\n<\/td><td class=\"column-5\">66 300<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-187 from cache -->\n<div id=\"tablepress-188-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-188\" class=\"tablepress tablepress-id-188 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2022 pour un couple (revenus 2021)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-13 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs ToutSurMesFinances.com<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Dernier revenu non imposable<br \/>\n<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil d'imposition<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">31 818<br \/>\n<\/td><td class=\"column-3\">28 636<br \/>\n<\/td><td class=\"column-4\">31 819<br \/>\n<\/td><td class=\"column-5\">28 637<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">37 498<br \/>\n<\/td><td class=\"column-3\">33 748<br \/>\n<\/td><td class=\"column-4\">37 499<br \/>\n<\/td><td class=\"column-5\">33 749<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">43 179<br \/>\n<\/td><td class=\"column-3\">38 861<br \/>\n<\/td><td class=\"column-4\">43 180<br \/>\n<\/td><td class=\"column-5\">38 862<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">48 859<br \/>\n<\/td><td class=\"column-3\">43 973<br \/>\n<\/td><td class=\"column-4\">48 860<br \/>\n<\/td><td class=\"column-5\">43 974<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">54 540<br \/>\n<\/td><td class=\"column-3\">49 086<br \/>\n<\/td><td class=\"column-4\">54 541<br \/>\n<\/td><td class=\"column-5\">49 087<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">60 220<br \/>\n<\/td><td class=\"column-3\">54 198<br \/>\n<\/td><td class=\"column-4\">60 221<br \/>\n<\/td><td class=\"column-5\">54 199<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">65 901<br \/>\n<\/td><td class=\"column-3\">59 311<br \/>\n<\/td><td class=\"column-4\">65 902<br \/>\n<\/td><td class=\"column-5\">59 312<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">71 581<br \/>\n<\/td><td class=\"column-3\">64 423<br \/>\n<\/td><td class=\"column-4\">71 582<br \/>\n<\/td><td class=\"column-5\">64 424<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">77 262<br \/>\n<\/td><td class=\"column-3\">69 536<br \/>\n<\/td><td class=\"column-4\">77 263<br \/>\n<\/td><td class=\"column-5\">69 537<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-188 from cache -->\n<h3><span class=\"ez-toc-section\" id=\"Seuil_dimposition_2021_pour_un_celibataire_ou_pour_un_couple\"><\/span>Seuil d&rsquo;imposition 2021 pour un c\u00e9libataire ou pour un couple<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div id=\"tablepress-127-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-127\" class=\"tablepress tablepress-id-127 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2021 pour une personne seule (revenus 2020)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-15 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs ToutSurMesFinances.com<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Dernier revenu non imposable<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil d\u2019imposition<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>1<\/strong><\/td><td class=\"column-2\">16 623<br \/>\n<\/td><td class=\"column-3\">14 961<br \/>\n<\/td><td class=\"column-4\">16 624<br \/>\n<\/td><td class=\"column-5\">14 962<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>1,5<\/strong><\/td><td class=\"column-2\">22 226<br \/>\n<\/td><td class=\"column-3\">20 003<br \/>\n<\/td><td class=\"column-4\">22 227<br \/>\n<\/td><td class=\"column-5\">20 004<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">27 828<br \/>\n<\/td><td class=\"column-3\">25 045<br \/>\n<\/td><td class=\"column-4\">27 829<br \/>\n<\/td><td class=\"column-5\">25 046<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">33 430<br \/>\n<\/td><td class=\"column-3\">30 087<br \/>\n<\/td><td class=\"column-4\">33 431<br \/>\n<\/td><td class=\"column-5\">30 088<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">39 032<br \/>\n<\/td><td class=\"column-3\">35 129<br \/>\n<\/td><td class=\"column-4\">39 033<br \/>\n<\/td><td class=\"column-5\">35 130<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">44 635<br \/>\n<\/td><td class=\"column-3\">40 171<br \/>\n<\/td><td class=\"column-4\">44 636<br \/>\n<\/td><td class=\"column-5\">40 172<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">50 237<br \/>\n<\/td><td class=\"column-3\">45 213<br \/>\n<\/td><td class=\"column-4\">50 238<br \/>\n<\/td><td class=\"column-5\">45 214<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">55 839<br \/>\n<\/td><td class=\"column-3\">50 255<br \/>\n<\/td><td class=\"column-4\">55 840<br \/>\n<\/td><td class=\"column-5\">50 256<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">61 441<br \/>\n<\/td><td class=\"column-3\">55 297<br \/>\n<\/td><td class=\"column-4\">61 442<br \/>\n<\/td><td class=\"column-5\">55 298<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">67 043<br \/>\n<\/td><td class=\"column-3\">60 339<br \/>\n<\/td><td class=\"column-4\">67 044<br \/>\n<\/td><td class=\"column-5\">60 340<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-14 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">72 646<br \/>\n<\/td><td class=\"column-3\">65 381<br \/>\n<\/td><td class=\"column-4\">72 647<br \/>\n<\/td><td class=\"column-5\">65 382<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-127 from cache -->\n<div id=\"tablepress-128-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-128\" class=\"tablepress tablepress-id-128 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2021 pour un couple (revenus 2020)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-13 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs ToutSurMesFinances.com<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Dernier revenu non imposable<br \/>\n<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil d'imposition<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">31 373<br \/>\n<\/td><td class=\"column-3\">28 252<br \/>\n<\/td><td class=\"column-4\">31 374<br \/>\n<\/td><td class=\"column-5\">28 237<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">36 976<br \/>\n<\/td><td class=\"column-3\">33 278<br \/>\n<\/td><td class=\"column-4\">36 977<br \/>\n<br \/>\n<\/td><td class=\"column-5\">33 279<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">42 578<br \/>\n<\/td><td class=\"column-3\">38 320<br \/>\n<br \/>\n<\/td><td class=\"column-4\">42 579<br \/>\n<\/td><td class=\"column-5\">38 321<br \/>\n<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">48 180<br \/>\n<\/td><td class=\"column-3\">43 362<br \/>\n<\/td><td class=\"column-4\">48 181<br \/>\n<\/td><td class=\"column-5\">43 363<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">53 782<br \/>\n<\/td><td class=\"column-3\">48 404<br \/>\n<\/td><td class=\"column-4\">53 783<br \/>\n<\/td><td class=\"column-5\">48 405<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">59 385<br \/>\n<\/td><td class=\"column-3\">53 446<br \/>\n<\/td><td class=\"column-4\">59 386<br \/>\n<\/td><td class=\"column-5\">53 447<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">64 987<br \/>\n<\/td><td class=\"column-3\">58 488<br \/>\n<\/td><td class=\"column-4\">64 988<br \/>\n<\/td><td class=\"column-5\">58 489<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">70 589<br \/>\n<\/td><td class=\"column-3\">63 530<br \/>\n<\/td><td class=\"column-4\">70 590<br \/>\n<\/td><td class=\"column-5\">63 531<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">76 191<br \/>\n<\/td><td class=\"column-3\">68 572<br \/>\n<\/td><td class=\"column-4\">76 192<br \/>\n<\/td><td class=\"column-5\">68 573<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-128 from cache -->\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Plafond_dexoneration_dimpot_a_partir_de_combien_paye-t-on_des_impots_en_2025\"><\/span>Plafond d&rsquo;exon\u00e9ration d&rsquo;imp\u00f4t : \u00e0 partir de combien paye-t-on des imp\u00f4ts en 2025 ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Le plafond \u00e0 ne pas d\u00e9passer pour ne pas payer d&rsquo;imp\u00f4t sur le revenu<\/strong>, aussi appel\u00e9 plafond ou limite d&rsquo;exon\u00e9ration, <strong>correspond \u00e0 la somme des revenus \u00e0 partir de laquelle chaque contribuable est tenu de payer l&rsquo;imp\u00f4t<\/strong> sur le revenu au Tr\u00e9sor public, <strong>soit un imp\u00f4t minimum \u00e0 r\u00e9gler de 61 euros<\/strong>.<\/p>\n<p>Cette somme correspond au seuil de mise en recouvrement de l&rsquo;imp\u00f4t (voir plus bas pour des explications).<\/p>\n<p>Dans le langage courant, on peut dire que le seuil de paiement de l&rsquo;imp\u00f4t ci-dessous (deux colonnes \u00e0 droite des tableaux) correspond aux premiers revenus imposables. Autrement dit, <strong>les personnes dont les revenus sont inf\u00e9rieurs \u00e0 ces sommes sont celles qui ne payent pas d\u2019imp\u00f4t sur le revenu.<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Plafond_a_ne_pas_depasser_pour_ne_pas_payer_dimpot_en_2025\"><\/span>Plafond \u00e0 ne pas d\u00e9passer pour ne pas payer d&rsquo;imp\u00f4t en 2025<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div id=\"tablepress-365-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-365\" class=\"tablepress tablepress-id-365 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2025 pour une personne seule (revenus 2024)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-15 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Source : calculs TSMF<\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\">Plafond d'exon\u00e9ration (dernier revenu exon\u00e9r\u00e9)<\/td><td colspan=\"2\" class=\"column-4\">Seuil de paiement de l\u2019imp\u00f4t (revenu minimum)<\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\">Nombre de parts fiscales\u00a0<\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">19 375<\/td><td class=\"column-3\">17 437<\/td><td class=\"column-4\">19 376<\/td><td class=\"column-5\">17 438<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\">1,5<\/td><td class=\"column-2\">25 762<\/td><td class=\"column-3\">23 186<\/td><td class=\"column-4\">25 763<\/td><td class=\"column-5\">23 187<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">32 149<\/td><td class=\"column-3\">28 934<\/td><td class=\"column-4\">32 150<\/td><td class=\"column-5\">28 935<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\">2,5<\/td><td class=\"column-2\">38 537<\/td><td class=\"column-3\">34 683<\/td><td class=\"column-4\">38 538<\/td><td class=\"column-5\">34 684<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\">3<\/td><td class=\"column-2\">44 923<\/td><td class=\"column-3\">40 431<\/td><td class=\"column-4\">44 924<\/td><td class=\"column-5\">40 432<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\">3,5<\/td><td class=\"column-2\">51 311<\/td><td class=\"column-3\">46 180<\/td><td class=\"column-4\">51 312<\/td><td class=\"column-5\">46 181<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\">4<\/td><td class=\"column-2\">57 698<\/td><td class=\"column-3\">51 928<\/td><td class=\"column-4\">57 699<\/td><td class=\"column-5\">51 929<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\">4,5<\/td><td class=\"column-2\">64 086<\/td><td class=\"column-3\">57 677<\/td><td class=\"column-4\">64 087<\/td><td class=\"column-5\">57 678<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\">5<\/td><td class=\"column-2\">70 472<\/td><td class=\"column-3\">63 425<\/td><td class=\"column-4\">70 473<\/td><td class=\"column-5\">63 426<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td class=\"column-1\">5,5<\/td><td class=\"column-2\">76 860<\/td><td class=\"column-3\">69 174<\/td><td class=\"column-4\">76 861<\/td><td class=\"column-5\">69 175<\/td>\n<\/tr>\n<tr class=\"row-14 even\">\n\t<td class=\"column-1\">6<\/td><td class=\"column-2\">83 247<\/td><td class=\"column-3\">74 922<\/td><td class=\"column-4\">83 248<\/td><td class=\"column-5\">74 923<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-365 from cache -->\n<div id=\"tablepress-364-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-364\" class=\"tablepress tablepress-id-364 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2025 pour un couple (revenus 2024)<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\">Plafond d'exon\u00e9ration (dernier revenu exon\u00e9r\u00e9)<\/td><td colspan=\"2\" class=\"column-4\">Seuil d\u2019imposition (revenu minimum)<\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\">Nombre de parts fiscales\u00a0<\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">36 190<\/td><td class=\"column-3\">32 571<\/td><td class=\"column-4\">36 191<\/td><td class=\"column-5\">32 572<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\">2,5<\/td><td class=\"column-2\">42 577<\/td><td class=\"column-3\">38 319<\/td><td class=\"column-4\">42 578<\/td><td class=\"column-5\">38 320<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\">3<\/td><td class=\"column-2\">48 965<\/td><td class=\"column-3\">44 068<\/td><td class=\"column-4\">48 966<\/td><td class=\"column-5\">44 069<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\">3,5<\/td><td class=\"column-2\">55 351<\/td><td class=\"column-3\">49 816<\/td><td class=\"column-4\">55 352<\/td><td class=\"column-5\">49 817<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\">4<\/td><td class=\"column-2\">61 739<\/td><td class=\"column-3\">55 565<\/td><td class=\"column-4\">61 740<\/td><td class=\"column-5\">55 566<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\">4,5<\/td><td class=\"column-2\">68 126<\/td><td class=\"column-3\">61 313<\/td><td class=\"column-4\">68 127<\/td><td class=\"column-5\">61 314<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\">5<\/td><td class=\"column-2\">74 513<\/td><td class=\"column-3\">67 062<\/td><td class=\"column-4\">74 514<\/td><td class=\"column-5\">67 063<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\">5,5<\/td><td class=\"column-2\">80 900<\/td><td class=\"column-3\">72 810<\/td><td class=\"column-4\">80 901<\/td><td class=\"column-5\">72 811<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\">6<\/td><td class=\"column-2\">87 288<\/td><td class=\"column-3\">78 559<\/td><td class=\"column-4\">87 289<\/td><td class=\"column-5\">78 560<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td colspan=\"5\" class=\"column-1\">Source : calculs TSMF<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-364 from cache -->\n<p><span style=\"text-decoration: underline\">Mode d&#8217;emploi \/ lecture du tableau<\/span> :<\/p>\n<p>Les c\u00e9libataires et couples mari\u00e9s ou pacs\u00e9s dont les revenus les situent dans la colonne \u00ab dernier revenu exon\u00e9r\u00e9 \u00bb ne doivent payer aucun imp\u00f4t sur le revenu en ao\u00fbt-septembre 2025.<\/p>\n<p>Les couples mari\u00e9s ou pacs\u00e9s\u00a0dont les revenus les situent dans la colonne \u00ab revenu minimum \u00bb devraient payer un imp\u00f4t sur le revenu de 61 ou 62 euros, correspondant au seuil de d\u00e9clenchement du paiement de l&rsquo;IR (imp\u00f4t minimum \u00e0 payer), ou \u00e0 62 euros dans certaines situations.<\/p>\n<p>Exemple : <strong>pour un c\u00e9libataire ayant d\u00e9clar\u00e9 un revenu 2024 de 19.376 euros case 1AJ, son imp\u00f4t 2025 \u00e0 payer est \u00e9gal \u00e0 61 euros<\/strong>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Plafond_a_ne_pas_depasser_pour_ne_pas_payer_dimpot_en_2024\"><\/span>Plafond \u00e0 ne pas d\u00e9passer pour ne pas payer d&rsquo;imp\u00f4t en 2024<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div id=\"tablepress-290-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-290\" class=\"tablepress tablepress-id-290 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2024 pour une personne seule (revenus 2023)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-15 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs TSMF<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Plafond d'exon\u00e9ration<br \/>\n(dernier revenu exon\u00e9r\u00e9)<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil de paiement de l\u2019imp\u00f4t<br \/>\n(revenu minimum)<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>1<\/strong><\/td><td class=\"column-2\">19 038<br \/>\n<br \/>\n<\/td><td class=\"column-3\">17 134<br \/>\n<br \/>\n<\/td><td class=\"column-4\">19 039<br \/>\n<br \/>\n<\/td><td class=\"column-5\">17 135<br \/>\n<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>1,5<\/strong><\/td><td class=\"column-2\">25 312<br \/>\n<\/td><td class=\"column-3\">22 781<br \/>\n<\/td><td class=\"column-4\">25 313<br \/>\n<\/td><td class=\"column-5\">22 782<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">31 587<br \/>\n<\/td><td class=\"column-3\">28 428<br \/>\n<\/td><td class=\"column-4\">31 588<br \/>\n<\/td><td class=\"column-5\">28 429<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">37 861<br \/>\n<\/td><td class=\"column-3\">34 075<br \/>\n<\/td><td class=\"column-4\">37 862<br \/>\n<\/td><td class=\"column-5\">34 076<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">44 136<br \/>\n<\/td><td class=\"column-3\">39 722<br \/>\n<\/td><td class=\"column-4\">44 137<br \/>\n<\/td><td class=\"column-5\">39 723<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">50 410<br \/>\n<\/td><td class=\"column-3\">45 369<br \/>\n<\/td><td class=\"column-4\">50 411<br \/>\n<\/td><td class=\"column-5\">45 370<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">56 685<br \/>\n<\/td><td class=\"column-3\">51 016<br \/>\n<br \/>\n<\/td><td class=\"column-4\">56 686<br \/>\n<\/td><td class=\"column-5\">51 017<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">62 959<br \/>\n<\/td><td class=\"column-3\">56 663<br \/>\n<\/td><td class=\"column-4\">62 960<br \/>\n<\/td><td class=\"column-5\">56 664<br \/>\n<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">69 233<br \/>\n<\/td><td class=\"column-3\">62 310<br \/>\n<\/td><td class=\"column-4\">69 234<br \/>\n<\/td><td class=\"column-5\">62 311<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">75 508<br \/>\n<\/td><td class=\"column-3\">67 957<br \/>\n<\/td><td class=\"column-4\">75 509<br \/>\n<\/td><td class=\"column-5\">67 958<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-14 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">81 782<br \/>\n<\/td><td class=\"column-3\">73 604<\/td><td class=\"column-4\">81 783<br \/>\n<\/td><td class=\"column-5\">73 605<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-290 from cache -->\n<div id=\"tablepress-291-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-291\" class=\"tablepress tablepress-id-291 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2024 pour un couple (revenus 2023)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-13 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs TSMF<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Plafond d'exon\u00e9ration<br \/>\n(dernier revenu exon\u00e9r\u00e9)<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil de paiement de l\u2019imp\u00f4t<br \/>\n(revenu minimum)<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">35 557<br \/>\n<br \/>\n<\/td><td class=\"column-3\">32 001<br \/>\n<br \/>\n<\/td><td class=\"column-4\">35 558<br \/>\n<br \/>\n<br \/>\n<\/td><td class=\"column-5\">32 002<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">41 831<br \/>\n<\/td><td class=\"column-3\">37 648<br \/>\n<\/td><td class=\"column-4\">41 832<br \/>\n<br \/>\n<\/td><td class=\"column-5\">37 649<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">48 106<br \/>\n<\/td><td class=\"column-3\">43 295<br \/>\n<\/td><td class=\"column-4\">48 107<br \/>\n<\/td><td class=\"column-5\">43 296<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">54 380<br \/>\n<\/td><td class=\"column-3\">48 942<br \/>\n<\/td><td class=\"column-4\">54 381<br \/>\n<\/td><td class=\"column-5\">48 943<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">60 655<br \/>\n<\/td><td class=\"column-3\">54 589<br \/>\n<\/td><td class=\"column-4\">60 656<br \/>\n<\/td><td class=\"column-5\">54 590<br \/>\n<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">66 930<br \/>\n<\/td><td class=\"column-3\">60 237<br \/>\n<\/td><td class=\"column-4\">66 931<br \/>\n<\/td><td class=\"column-5\">60 238<br \/>\n<br \/>\n<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">73 203<br \/>\n<\/td><td class=\"column-3\">65 883<br \/>\n<\/td><td class=\"column-4\">73 204<br \/>\n<\/td><td class=\"column-5\">65 884<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">79 478<br \/>\n<\/td><td class=\"column-3\">71 530<br \/>\n<\/td><td class=\"column-4\">79 479<br \/>\n<\/td><td class=\"column-5\">71 531<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">85 752<br \/>\n<\/td><td class=\"column-3\">77 177<br \/>\n<br \/>\n<\/td><td class=\"column-4\">85 753<br \/>\n<\/td><td class=\"column-5\">77 178<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-291 from cache -->\n<h3><span class=\"ez-toc-section\" id=\"Plafond_a_ne_pas_depasser_pour_ne_pas_payer_dimpot_en_2023\"><\/span>Plafond \u00e0 ne pas d\u00e9passer pour ne pas payer d&rsquo;imp\u00f4t en 2023<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div id=\"tablepress-237-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-237\" class=\"tablepress tablepress-id-237 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2023 pour une personne seule (revenus 2022)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-15 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs ToutSurMesFinances.com<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Plafond d'exon\u00e9ration<br \/>\n(dernier revenu exon\u00e9r\u00e9)<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil de paiement de l\u2019imp\u00f4t<br \/>\n(revenu minimum)<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>1<\/strong><\/td><td class=\"column-2\">18 191<br \/>\n<\/td><td class=\"column-3\">16 372<br \/>\n<\/td><td class=\"column-4\">18 192<br \/>\n<\/td><td class=\"column-5\">16 373<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>1,5<\/strong><\/td><td class=\"column-2\">24 178<br \/>\n<\/td><td class=\"column-3\">21 760<br \/>\n<\/td><td class=\"column-4\">24 179<br \/>\n<\/td><td class=\"column-5\">21 761<br \/>\n<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">30 166<br \/>\n<\/td><td class=\"column-3\">27 149<br \/>\n<\/td><td class=\"column-4\">30 167<br \/>\n<\/td><td class=\"column-5\">27 150<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">36 152<br \/>\n<\/td><td class=\"column-3\">32 537<br \/>\n<\/td><td class=\"column-4\">36 153<br \/>\n<\/td><td class=\"column-5\">32 538<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">42 140<br \/>\n<\/td><td class=\"column-3\">37 926<br \/>\n<\/td><td class=\"column-4\">42 141<br \/>\n<br \/>\n<\/td><td class=\"column-5\">37 927<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">48 127<br \/>\n<\/td><td class=\"column-3\">43 314<br \/>\n<br \/>\n<\/td><td class=\"column-4\">48 128<br \/>\n<\/td><td class=\"column-5\">43 315<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">54 115<br \/>\n<\/td><td class=\"column-3\">48 703<br \/>\n<\/td><td class=\"column-4\">54 116<br \/>\n<\/td><td class=\"column-5\">48 704<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">60 101<br \/>\n<\/td><td class=\"column-3\">54 091<br \/>\n<\/td><td class=\"column-4\">60 102<br \/>\n<\/td><td class=\"column-5\">54 092<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">66 089<br \/>\n<\/td><td class=\"column-3\">59 480<br \/>\n<\/td><td class=\"column-4\">66 090<br \/>\n<\/td><td class=\"column-5\">59 481<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">72 076<br \/>\n<br \/>\n<\/td><td class=\"column-3\">64 868<br \/>\n<br \/>\n<\/td><td class=\"column-4\">72 077<br \/>\n<\/td><td class=\"column-5\">64 869<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-14 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">78 063<br \/>\n<\/td><td class=\"column-3\">70 257<\/td><td class=\"column-4\">78 064<\/td><td class=\"column-5\">70 258<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-237 from cache -->\n<div id=\"tablepress-238-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-238\" class=\"tablepress tablepress-id-238 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2023 pour un couple (revenus 2022)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-13 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs ToutSurMesFinances.com<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Plafond d'exon\u00e9ration<br \/>\n(dernier revenu exon\u00e9r\u00e9)<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil de paiement de l\u2019imp\u00f4t<br \/>\n(revenu minimum)<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">33 953<br \/>\n<\/td><td class=\"column-3\">30 558<br \/>\n<\/td><td class=\"column-4\">33 954<br \/>\n<br \/>\n<\/td><td class=\"column-5\">30 559<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">39 941<br \/>\n<\/td><td class=\"column-3\">35 947<br \/>\n<\/td><td class=\"column-4\">39 942<br \/>\n<\/td><td class=\"column-5\">35 948<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">45 929<br \/>\n<\/td><td class=\"column-3\">41 335<br \/>\n<\/td><td class=\"column-4\">45 930<br \/>\n<\/td><td class=\"column-5\">41 336<br \/>\n<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">51 916<br \/>\n<br \/>\n<\/td><td class=\"column-3\">46 724<br \/>\n<br \/>\n<\/td><td class=\"column-4\">51 917<br \/>\n<\/td><td class=\"column-5\">46 725<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">57 902<br \/>\n<\/td><td class=\"column-3\">52 112<br \/>\n<\/td><td class=\"column-4\">57 903<br \/>\n<\/td><td class=\"column-5\">52 113<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">63 890<br \/>\n<\/td><td class=\"column-3\">57 501<br \/>\n<\/td><td class=\"column-4\">63 891<br \/>\n<\/td><td class=\"column-5\">57 502<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">69 877<br \/>\n<\/td><td class=\"column-3\">62 889<br \/>\n<\/td><td class=\"column-4\">69 878<br \/>\n<\/td><td class=\"column-5\">62 890<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">75 865<br \/>\n<\/td><td class=\"column-3\">68 278<br \/>\n<\/td><td class=\"column-4\">75 866<br \/>\n<\/td><td class=\"column-5\">68 279<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">81 851<br \/>\n<\/td><td class=\"column-3\">73 666<br \/>\n<\/td><td class=\"column-4\">81 852<\/td><td class=\"column-5\">73 667<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-238 from cache -->\n<h3><span class=\"ez-toc-section\" id=\"Plafond_a_ne_pas_depasser_pour_ne_pas_payer_dimpot_en_2022\"><\/span>Plafond \u00e0 ne pas d\u00e9passer pour ne pas payer d&rsquo;imp\u00f4t en 2022<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div id=\"tablepress-189-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-189\" class=\"tablepress tablepress-id-189 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2022 pour une personne seule (revenus 2021)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-15 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs ToutSurMesFinances.com<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Plafond d'exon\u00e9ration<br \/>\n(dernier revenu exon\u00e9r\u00e9)<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil de paiement de l\u2019imp\u00f4t<br \/>\n(revenu minimum)<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>1<\/strong><\/td><td class=\"column-2\">17 275<br \/>\n<br \/>\n<\/td><td class=\"column-3\">15 547<br \/>\n<br \/>\n<br \/>\n<\/td><td class=\"column-4\">17 276<br \/>\n<\/td><td class=\"column-5\">15 548<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>1,5<\/strong><\/td><td class=\"column-2\">22 956<br \/>\n<\/td><td class=\"column-3\">20 660<br \/>\n<\/td><td class=\"column-4\">22 957<br \/>\n<\/td><td class=\"column-5\">20 661<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">28 636<br \/>\n<\/td><td class=\"column-3\">25 772<br \/>\n<\/td><td class=\"column-4\">28 637<br \/>\n<\/td><td class=\"column-5\">25 773<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">34 317<br \/>\n<br \/>\n<\/td><td class=\"column-3\">30 885<br \/>\n<br \/>\n<\/td><td class=\"column-4\">34 318<br \/>\n<\/td><td class=\"column-5\">30 886<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">39 997<br \/>\n<\/td><td class=\"column-3\">35 997<br \/>\n<\/td><td class=\"column-4\">39 998<br \/>\n<\/td><td class=\"column-5\">35 998<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">45 678<br \/>\n<\/td><td class=\"column-3\">41 110<br \/>\n<\/td><td class=\"column-4\">45 679<br \/>\n<\/td><td class=\"column-5\">41 111<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">51 358<br \/>\n<\/td><td class=\"column-3\">46 222<br \/>\n<\/td><td class=\"column-4\">51 359<br \/>\n<\/td><td class=\"column-5\">46 223<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">57 039<br \/>\n<\/td><td class=\"column-3\">51 335<br \/>\n<\/td><td class=\"column-4\">57 040<br \/>\n<\/td><td class=\"column-5\">51 336<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">62 719<br \/>\n<\/td><td class=\"column-3\">56 447<br \/>\n<\/td><td class=\"column-4\">62 720<br \/>\n<\/td><td class=\"column-5\">56 448<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">68 400<br \/>\n<\/td><td class=\"column-3\">61 560<br \/>\n<\/td><td class=\"column-4\">68 401<br \/>\n<\/td><td class=\"column-5\">61 561<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-14 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">74 080<br \/>\n<\/td><td class=\"column-3\">66 672<br \/>\n<\/td><td class=\"column-4\">74 081<br \/>\n<\/td><td class=\"column-5\">66 673<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-189 from cache -->\n<div id=\"tablepress-190-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-190\" class=\"tablepress tablepress-id-190 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2022 pour un couple (revenus 2021)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-13 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs ToutSurMesFinances.com<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Plafond d'exon\u00e9ration<br \/>\n(dernier revenu exon\u00e9r\u00e9)<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil de paiement de l\u2019imp\u00f4t<br \/>\n(revenu minimum)<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">32 232<br \/>\n<\/td><td class=\"column-3\">29 009<br \/>\n<\/td><td class=\"column-4\">32 233<br \/>\n<\/td><td class=\"column-5\">29 010<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">37 912<br \/>\n<\/td><td class=\"column-3\">34 121<br \/>\n<\/td><td class=\"column-4\">37 913<br \/>\n<\/td><td class=\"column-5\">34 122<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">43 593<br \/>\n<\/td><td class=\"column-3\">39 234<br \/>\n<\/td><td class=\"column-4\">43 594<br \/>\n<\/td><td class=\"column-5\">39 235<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">49 273<br \/>\n<\/td><td class=\"column-3\">44 346<br \/>\n<\/td><td class=\"column-4\">49 274<br \/>\n<\/td><td class=\"column-5\">44 347<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">54 955<br \/>\n<\/td><td class=\"column-3\">49 459<br \/>\n<\/td><td class=\"column-4\">54 956<br \/>\n<\/td><td class=\"column-5\">49 460<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">60 635<br \/>\n<\/td><td class=\"column-3\">54 571<br \/>\n<\/td><td class=\"column-4\">60 636<br \/>\n<\/td><td class=\"column-5\">54 572<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">66 316<br \/>\n<\/td><td class=\"column-3\">59 684<br \/>\n<\/td><td class=\"column-4\">66 317<br \/>\n<\/td><td class=\"column-5\">59 685<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">71 996<br \/>\n<\/td><td class=\"column-3\">64 796<br \/>\n<\/td><td class=\"column-4\">71 997<br \/>\n<\/td><td class=\"column-5\">64 797<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">77 677<br \/>\n<\/td><td class=\"column-3\">69 909<br \/>\n<\/td><td class=\"column-4\">77 678<br \/>\n<\/td><td class=\"column-5\">69 910<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-190 from cache -->\n<h3><span class=\"ez-toc-section\" id=\"Plafond_a_ne_pas_depasser_pour_ne_pas_payer_dimpot_en_2021\"><\/span>Plafond \u00e0 ne pas d\u00e9passer pour ne pas payer d&rsquo;imp\u00f4t en 2021<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div id=\"tablepress-129-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-129\" class=\"tablepress tablepress-id-129 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2021 pour une personne seule (revenus 2020)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-15 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs ToutSurMesFinances.com<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Plafond d'exon\u00e9ration<br \/>\n(dernier revenu exon\u00e9r\u00e9)<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil de paiement de l\u2019imp\u00f4t<br \/>\n(revenu minimum)<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>1<\/strong><\/td><td class=\"column-2\">17 037<br \/>\n<br \/>\n<\/td><td class=\"column-3\">15 333<br \/>\n<br \/>\n<br \/>\n<\/td><td class=\"column-4\">17 038<br \/>\n<\/td><td class=\"column-5\">15 334<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>1,5<\/strong><\/td><td class=\"column-2\">22 639<br \/>\n<\/td><td class=\"column-3\">20 375<br \/>\n<\/td><td class=\"column-4\">22 640<br \/>\n<\/td><td class=\"column-5\">20 376<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">28 241<br \/>\n<br \/>\n<\/td><td class=\"column-3\">25 417<br \/>\n<\/td><td class=\"column-4\">28 242<br \/>\n<\/td><td class=\"column-5\">25 418<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">33 843<br \/>\n<\/td><td class=\"column-3\">30 459<br \/>\n<\/td><td class=\"column-4\">33 844<br \/>\n<\/td><td class=\"column-5\">30 460<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">39 446<br \/>\n<\/td><td class=\"column-3\">35 501<br \/>\n<\/td><td class=\"column-4\">39 447<br \/>\n<\/td><td class=\"column-5\">35 502<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">45 048<br \/>\n<\/td><td class=\"column-3\">40 543<br \/>\n<\/td><td class=\"column-4\">45 049<br \/>\n<\/td><td class=\"column-5\">40 544<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">50 650<br \/>\n<\/td><td class=\"column-3\">45 585<br \/>\n<\/td><td class=\"column-4\">50 651<br \/>\n<br \/>\n<\/td><td class=\"column-5\">45 586<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">56 252<br \/>\n<\/td><td class=\"column-3\">50 627<br \/>\n<\/td><td class=\"column-4\">56 253<br \/>\n<\/td><td class=\"column-5\">50 628<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">61 855<br \/>\n<\/td><td class=\"column-3\">55 669<br \/>\n<\/td><td class=\"column-4\">61 856<br \/>\n<\/td><td class=\"column-5\">55 670<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">67 457<br \/>\n<\/td><td class=\"column-3\">60 711<br \/>\n<\/td><td class=\"column-4\">67 458<br \/>\n<\/td><td class=\"column-5\">60 712<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-14 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">73 059<br \/>\n<\/td><td class=\"column-3\">65 753<br \/>\n<\/td><td class=\"column-4\">73 059<br \/>\n<\/td><td class=\"column-5\">65 754<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-129 from cache -->\n<div id=\"tablepress-130-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-130\" class=\"tablepress tablepress-id-130 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Seuils 2021 pour un couple (revenus 2020)<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-13 odd\">\n\t<th colspan=\"5\" class=\"column-1\"><em>Source : calculs ToutSurMesFinances.com<\/em><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\"><\/td><td colspan=\"2\" class=\"column-2\"><strong>Plafond d'exon\u00e9ration<br \/>\n(dernier revenu exon\u00e9r\u00e9)<\/strong><\/td><td colspan=\"2\" class=\"column-4\"><strong>Seuil de paiement de l\u2019imp\u00f4t<br \/>\n(revenu minimum)<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\"><strong>\u00a0Nombre de parts fiscales\u00a0<\/strong><\/td><td class=\"column-2\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-3\">\u00a0Revenu net imposable<\/td><td class=\"column-4\">\u00a0Revenu d\u00e9clar\u00e9<\/td><td class=\"column-5\">\u00a0Revenu net imposable<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\"><strong>2<\/strong><\/td><td class=\"column-2\">31 797<br \/>\n<\/td><td class=\"column-3\">28 617<br \/>\n<br \/>\n<\/td><td class=\"column-4\">31 798<br \/>\n<br \/>\n<\/td><td class=\"column-5\">28 618<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\"><strong>2,5<\/strong><\/td><td class=\"column-2\">37 399<br \/>\n<\/td><td class=\"column-3\">33 659<br \/>\n<\/td><td class=\"column-4\">37 400<br \/>\n<\/td><td class=\"column-5\">33 660<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\"><strong>3<\/strong><\/td><td class=\"column-2\">43 001<br \/>\n<\/td><td class=\"column-3\">38 701<br \/>\n<\/td><td class=\"column-4\">43 002<br \/>\n<\/td><td class=\"column-5\">38 702<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\"><strong>3,5<\/strong><\/td><td class=\"column-2\">48 603<br \/>\n<\/td><td class=\"column-3\">43 743<br \/>\n<\/td><td class=\"column-4\">48 604<br \/>\n<\/td><td class=\"column-5\">43 744<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\"><strong>4<\/strong><\/td><td class=\"column-2\">54 206<br \/>\n<\/td><td class=\"column-3\">48 785<br \/>\n<\/td><td class=\"column-4\">54 207<br \/>\n<\/td><td class=\"column-5\">48 786<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\"><strong>4,5<\/strong><\/td><td class=\"column-2\">59 808<br \/>\n<\/td><td class=\"column-3\">53 827<br \/>\n<\/td><td class=\"column-4\">59 809<br \/>\n<\/td><td class=\"column-5\">53 828<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\"><strong>5<\/strong><\/td><td class=\"column-2\">65 410<br \/>\n<\/td><td class=\"column-3\">58 869<br \/>\n<\/td><td class=\"column-4\">65 411<br \/>\n<\/td><td class=\"column-5\">58 870<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\"><strong>5,5<\/strong><\/td><td class=\"column-2\">71 012<br \/>\n<\/td><td class=\"column-3\">63 911<br \/>\n<\/td><td class=\"column-4\">71 013<br \/>\n<\/td><td class=\"column-5\">63 912<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\"><strong>6<\/strong><\/td><td class=\"column-2\">76 615<br \/>\n<\/td><td class=\"column-3\">68 953<br \/>\n<\/td><td class=\"column-4\">76 616<br \/>\n<\/td><td class=\"column-5\">68 954<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-130 from cache -->\n<p>&nbsp;<\/p>\n<hr \/>\n<p><em>A noter : tous les calculs ci-dessus ont \u00e9t\u00e9 effectu\u00e9s :<\/em><\/p>\n<ul>\n<li><em>hors cas particuliers d&rsquo;attribution de <a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/demi-part-fiscale-qui-a-droit-a-une-demi-part-supplementaire.html\">demi-part suppl\u00e9mentaire<\/a><\/em><\/li>\n<li><em>pour des contribuables r\u00e9alisant une activit\u00e9 salari\u00e9e, \u00e2g\u00e9s de moins de 65 ans, non invalides, dont le domicile fiscal se trouve en France m\u00e9tropolitaine<br \/>\n<\/em><\/li>\n<li><em>n&rsquo;ayant per\u00e7u aucun revenu d&rsquo;heures suppl\u00e9mentaires (exon\u00e9r\u00e9es dans la limite annuelle de 7.500 euros par salari\u00e9)<\/em><\/li>\n<li><em>n&rsquo;ayant per\u00e7u aucun revenu dans le champ d&rsquo;application de <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/prelevement-forfaitaire-unique.html\" target=\"_blank\" rel=\"noopener noreferrer\">la flat tax<\/a><\/strong> (pr\u00e9l\u00e8vement \u00e0 30% sur les revenus du capital) ni soumis \u00e0 un taux forfaitaire<br \/>\n<\/em><\/li>\n<li><em>sans tenir compte du pr\u00e9l\u00e8vement \u00e0 la source d\u00e9j\u00e0 pay\u00e9 en 2024.<\/em><\/li>\n<\/ul>\n<hr \/>\n<h2><span class=\"ez-toc-section\" id=\"Seuil_de_mise_en_recouvrement_de_limpot_sur_le_revenu\"><\/span><span id=\"1\" class=\"HALYaf KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf \" title=\"seuil de mise en recouvrement imp\u00f4t sur le revenu\">Seuil de mise en recouvrement de l&rsquo;imp\u00f4t sur le revenu<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Il existe un seuil en-dessous duquel on ne paie d&rsquo;imp\u00f4t : c&rsquo;est le seuil de mise en recouvrement, fix\u00e9 \u00e0 61 euros<\/strong>. Cette somme correspond au co\u00fbt de collecte de l&rsquo;imp\u00f4t par l&rsquo;administration fiscale. Ainsi, <strong>de 1 \u00e0 60 euros d&rsquo;imp\u00f4t calcul\u00e9 par le fisc, la somme \u00e0 r\u00e9gler au titre de l&rsquo;IR 2025 est nulle<\/strong>.<\/p>\n<p>Cela explique pourquoi, chaque ann\u00e9e, des milliers de contribuables re\u00e7oivent un <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/avis-d-imposition-montant-de-l-impot-date-limite-a-quoi-sert-il.html\" target=\"_blank\" rel=\"noopener noreferrer\">avis d&rsquo;imposition<\/a><\/strong>&#8230; mais n&rsquo;ont aucun imp\u00f4t sur le revenu (IR ou <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/irpp-impot-sur-le-revenu-des-personnes-physiques.html\" target=\"_blank\" rel=\"noopener noreferrer\">IRPP<\/a><\/strong>) \u00e0 payer.<\/p>\n<p>Il y a donc deux limites d&rsquo;exon\u00e9ration d&rsquo;imp\u00f4t sur le revenu :<\/p>\n<ol>\n<li>le seuil d&rsquo;imposition<\/li>\n<li>le seuil de mise en recouvrement<\/li>\n<\/ol>\n<p>Il convient d\u00e8s lors de faire une distinction entre ces deux seuils : <strong>le montant de revenus \u00e0 partir duquel un contribuable est imposabl<\/strong>e (ou seuil d&rsquo;imposition) <strong>est diff\u00e9rent du salaire minimum \u00e0 partir duquel on paye l&rsquo;imp\u00f4t sur le revenu<\/strong> (seuil de mise en recouvrement).<\/p>\n<p>Ces limites changent en principe chaque ann\u00e9e du fait de l&rsquo;actualisation du <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/bareme-de-l-impot-sur-le-revenu.html\" target=\"_blank\" rel=\"noopener noreferrer\">bar\u00e8me de l&rsquo;imp\u00f4t sur le revenu<\/a><\/strong> en fonction de la hausse du co\u00fbt de la vie.<\/p>\n<h2 style=\"margin-bottom: 0.0001pt\"><span class=\"ez-toc-section\" id=\"Salaire_au_Smic_2023-2024_imposable_ou_non_imposable\"><\/span>Salaire au Smic 2023-2024 : imposable ou non imposable ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Une personne pay\u00e9e au Smic est-elle imposable ou pas ? Compte tenu des limites d&rsquo;exon\u00e9ration ci-dessus, <strong>on est en principe non imposable \u00e0 l&rsquo;imp\u00f4t sur le revenu quand on est smicard<\/strong>, \u00e0 temps plein comme \u00e0 temps partiel.<\/p>\n<p>Sur la base du <a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/smic-brut-net-montants-taux-et-revalorisation\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Smic net annuel<\/strong><\/a>, on ne paye pas d&rsquo;imp\u00f4t, ce niveau de revenus \u00e9tant largement au-dessous du seuil d&rsquo;imposition.<\/p>\n<p>En effet, le montant net du Smic est \u00e9gal est \u00e0 :<\/p>\n<ul>\n<li>de 16.784 euros en 2024 sur la base du taux horaire du Smic au 1er janvier 2024 (si pas de nouvelle hausse cette ann\u00e9e)<\/li>\n<li>de 16.476 euros en 2023 en tenant compte de la hausse du Smic intervenue le 1er mai 2023<br \/>\nsoit 17.069 euros \u00e0 d\u00e9clarer (en tenant compte de la CSG non d\u00e9ductible et de la CRDS)<\/li>\n<li>de 15.949 euros en 2022 en tenant compte des diff\u00e9rentes hausses du Smic en cours d&rsquo;ann\u00e9e<br \/>\nsoit 16.523 euros \u00e0 d\u00e9clarer (en tenant compte de la CSG non d\u00e9ductible et de la CRDS)<\/li>\n<li>de 14.850 euros en 2021 soit un Smic mensuel \u00e0 1.237,5 euros<br \/>\nsoit 15.384 euros \u00e0 d\u00e9clarer (en tenant compte de la CSG non d\u00e9ductible et de la CRDS)<\/li>\n<li>de 14.623 euros en 2020 soit un Smic mensuel \u00e0 1.219 euros<\/li>\n<\/ul>\n<p>En outre, le taux de pr\u00e9l\u00e8vement \u00e0 la source applicable pour un Smicard, apr\u00e8s actualisation en septembre 2024, serait de 0%.<\/p>\n<p><strong>Attention !<\/strong> En plus du Smic, un salari\u00e9 peut b\u00e9n\u00e9ficier d&rsquo;une compl\u00e9mentaire sant\u00e9 financ\u00e9e par l&#8217;employeur. Dans ce cas, la part patronale de la mutuelle sant\u00e9 est soumise \u00e0 l&rsquo;imp\u00f4t. Cependant, m\u00eame en int\u00e9grant la part patronale de la mutuelle sant\u00e9 pour un montant mensuel de 50 euros, le salari\u00e9 reste non imposable en 2024.<\/p>\n<p>M\u00eame chose pour un couple mari\u00e9 ou pacs\u00e9 o\u00f9 chacun est pay\u00e9 au Smic : on est exon\u00e9r\u00e9 d&rsquo;imp\u00f4t sur le revenu.<\/p>\n<p>Cependant, <strong>si dans un couple mari\u00e9 ou pacs\u00e9, l&rsquo;un des deux conjoints gagne plus que le Smic, le foyer peut \u00eatre amen\u00e9 \u00e0 payer de l&rsquo;imp\u00f4t.<\/strong><\/p>\n<p>Sur la base du Smic net 2023 et du bar\u00e8me de l&rsquo;imp\u00f4t 2024, un couple paye th\u00e9oriquement de l&rsquo;imp\u00f4t si le conjoint non smicard gagne plus de 18.488 euros de salaire net imposable, selon nos calculs.<\/p>\n<p>\u00c0 noter : m\u00eame quand on est pay\u00e9 au Smic, le salaire correspondant doit \u00eatre mentionn\u00e9 dans la d\u00e9claration de revenus. Tout salaire est en principe imposable et entre dans le calcul de l&rsquo;imp\u00f4t. Simplement, au Smic, le paiement de l&rsquo;imp\u00f4t ne se d\u00e9clenche pas.<\/p>\n<p>En revanche, la <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/prime-d-activite-conditions-demande-montant\" target=\"_blank\" rel=\"noopener noreferrer\">prime d&rsquo;activit\u00e9 (PA)<\/a><\/strong>, per\u00e7ue par de nombreux salari\u00e9s au Smic, fait partie des sommes \u00e0 ne pas d\u00e9clarer, la PA \u00e9tant exon\u00e9r\u00e9e d&rsquo;imp\u00f4t sur le revenu en vertu de l&rsquo;article 81 du CGI (Code g\u00e9n\u00e9ral des imp\u00f4ts). Pour cette raison, la perception de cette prime n&rsquo;a pas eu pour effet de rendre imposables les personnes au Smic qui la touchent.<\/p>\n<h2 style=\"margin-bottom: 0.0001pt\"><span class=\"ez-toc-section\" id=\"Contribuable_non_imposable_et_prelevement_a_la_source\"><\/span>Contribuable non imposable et pr\u00e9l\u00e8vement \u00e0 la source<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Comment s&rsquo;applique le pr\u00e9l\u00e8vement \u00e0 la source si je ne suis pas imposable ? Le pr\u00e9l\u00e8vement \u00e0 la source (PAS) de l&rsquo;imp\u00f4t sur le revenu, entr\u00e9 en vigueur au 1er janvier 2019, ne concerne pas les revenus non imposables. De m\u00eame, une personne non imposable en raison de ses seuls revenus est soumise \u00e0 un pr\u00e9l\u00e8vement \u00e0 la source \u00e0 taux z\u00e9ro.<\/p>\n<p>Par ailleurs, aucun pr\u00e9l\u00e8vement \u00e0 la source n&rsquo;est effectu\u00e9 sur un contribuable non imposable gr\u00e2ce \u00e0 l&rsquo;utilisation de cr\u00e9dits et\/ou de r\u00e9ductions d&rsquo;imp\u00f4t s&rsquo;il remplit les deux conditions suivantes :<\/p>\n<ul>\n<li>\u00a0son <a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/revenu-fiscal-de-reference-a-quoi-ca-sert.html\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>revenu fiscal de r\u00e9f\u00e9rence (RFR)<\/strong> <\/a>est inf\u00e9rieur \u00e0 25.000 euros par part fiscale<\/li>\n<li>il a \u00e9t\u00e9 non imposable au cours des deux derni\u00e8res ann\u00e9es (<strong>2023 et 2024 pour le PAS 2025, <\/strong>2022 et 2023 pour le PAS 2024).<\/li>\n<\/ul>\n<p>Chaque ann\u00e9e, la d\u00e9claration de revenus permettra d&rsquo;actualiser la situation du contribuable et de continuer \u00e0 appliquer un taux nul si le foyer fiscal demeure imposable. Cette \u00e9ventuelle modification du taux intervient au mois de septembre.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Prelevement_a_la_source_pour_les_salaries_non_imposables\"><\/span>Pr\u00e9l\u00e8vement \u00e0 la source pour les salari\u00e9s non imposables<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Pour un salari\u00e9 non imposable sur ses revenus 2023, le <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/taux-de-prelevement-a-la-source-comment-ca-marche.html\" target=\"_blank\" rel=\"noopener noreferrer\">taux de pr\u00e9l\u00e8vement \u00e0 la source<\/a><\/strong> transmis par l&rsquo;administration fiscale \u00e0 son entreprise en 2025 est de 0%. Aucune retenue \u00e0 la source de l&rsquo;imp\u00f4t n&rsquo;est pr\u00e9lev\u00e9e sur son salaire. Son salaire net \u00e0 payer sur son bulletin de paie demeure identique avant et apr\u00e8s pr\u00e9l\u00e8vement \u00e0 la source.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Prelevement_a_la_source_pour_les_retraites_non_imposables\"><\/span>Pr\u00e9l\u00e8vement \u00e0 la source pour les retrait\u00e9s non imposables<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Rien ne change non plus pour un retrait\u00e9 non imposable ou un couple de retrait\u00e9s non imposables. A partir de la d\u00e9claration des revenus effectu\u00e9e au printemps, le fisc transmet un taux nul (de 0%) \u00e0 leur ou leurs caisses de retraite charg\u00e9es du versement de leur pension. Le montant net de la pension de retraite est donc inchang\u00e9, sans pr\u00e9l\u00e8vement du moindre euro d&rsquo;imp\u00f4t \u00e0 la source.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Taux_neutre_ou_taux_non_personnalise_nul_jusqua_quel_seuil\"><\/span>Taux neutre ou taux non personnalis\u00e9 nul : jusqu&rsquo;\u00e0 quel seuil ?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Certains contribuables peuvent d\u00e9cider d&rsquo;opter pour un <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/taux-neutre-de-prelevement-a-la-source-ou-taux-non-personnalise.html\" target=\"_blank\" rel=\"noopener noreferrer\">taux neutre ou taux non personnalis\u00e9<\/a><\/strong>, s&rsquo;ils veulent conserver une confidentialit\u00e9 de leur taux d&rsquo;imposition personnalis\u00e9 vis-\u00e0-vis de leur employeur. Ce taux s&rsquo;applique aussi par d\u00e9faut si l&rsquo;administration fiscale n&rsquo;a pas \u00e9t\u00e9 en capacit\u00e9 de transmettre un taux d&rsquo;imposition \u00e0 l&#8217;employeur. C&rsquo;est notamment le cas des personnes qui commencent \u00e0 travailler.<\/p>\n<p>Cependant, \u00e0 partir de combien le pr\u00e9l\u00e8vement \u00e0 la source va-t-il s&rsquo;appliquer dans ce type de situation ? Selon le <a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/taux-neutre-de-prelevement-a-la-source-ou-taux-non-personnalise.html#Grille_de_taux_non_personnalise_2019_en_metropole\">bar\u00e8me du taux neutre<\/a> publi\u00e9 par l&rsquo;administration fiscale, le taux est nul dans la limite de 1.591 euros de salaire mensuel imposable en 2024 (valeur pour la France m\u00e9tropolitaine).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pourquoi_je_paye_des_impots_alors_que_je_suis_non_imposable\"><\/span>Pourquoi je paye des imp\u00f4ts alors que je suis non imposable ?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Dans certains cas, il peut arriver de constater un pr\u00e9l\u00e8vement d&rsquo;imp\u00f4t \u00e0 la source sur sa fiche de paie (ou retenue \u00e0 la source), alors qu&rsquo;on est non imposable. Pourtant, en principe, pour un contribuable non imposable d<span dir=\"ltr\" role=\"presentation\">u fait de ses revenus pass\u00e9s ou <\/span><span dir=\"ltr\" role=\"presentation\">de sa situation familiale, l\u2019administration transmet un taux \u00e0 0% \u00e0 son <span class=\"\" dir=\"ltr\" role=\"presentation\">employeur.<\/span><\/span><\/p>\n<p>Pourquoi, dans ces conditions, cette retenue d&rsquo;imp\u00f4t \u00e0 la source ? Cela se produit notamment dans deux situations :<\/p>\n<ol>\n<li>quand l&#8217;employeur n&rsquo;a pas encore eu connaissance du taux transmis par l&rsquo;administration fiscale, le <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/taux-neutre-de-prelevement-a-la-source-ou-taux-non-personnalise.html\" target=\"_blank\" rel=\"noopener noreferrer\">taux neutre ou taux non personnalis\u00e9<\/a><\/strong>, s&rsquo;applique. Celui-ci se d\u00e9clenche, en 2024, \u00e0 partir de 1.591 euros de salaire mensuel imposable<\/li>\n<li>quand on occupe un premier emploi : par d\u00e9finition, l&rsquo;administration ne peut fournir de taux \u00e0 l&#8217;employeur, l&#8217;employ\u00e9 n&rsquo;\u00e9tant pas connu des services fiscaux ; l\u00e0 encore, c&rsquo;est le <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/taux-neutre-de-prelevement-a-la-source-ou-taux-non-personnalise.html\" target=\"_blank\" rel=\"noopener noreferrer\">taux neutre, ou taux non personnalis\u00e9<\/a><\/strong>, qui s&rsquo;applique par d\u00e9faut.<\/li>\n<\/ol>\n<p>La situation est ensuite r\u00e9gularis\u00e9e : le pr\u00e9l\u00e8vement \u00e0 la source d\u00e9j\u00e0 pay\u00e9, lorsqu&rsquo;il a \u00e9t\u00e9 per\u00e7u ind\u00fbment, est rembours\u00e9. Ce remboursement est vers\u00e9 automatiquement par l\u2019administration fiscale l&rsquo;ann\u00e9e suivant la perception des revenus, durant l&rsquo;\u00e9t\u00e9 (en 2024 pour une retenue \u00e0 la source qui n&rsquo;aurait pas d\u00fb \u00eatre pr\u00e9lev\u00e9e en 2023).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Imposable_ou_pas_sur_les_revenus_en_2025_les_revenus_exoneres\"><\/span>Imposable ou pas sur les revenus en 2025 : les revenus exon\u00e9r\u00e9s<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Avant de savoir si on est imposable ou non sur ses revenus, il faut d\u00e9terminer quels revenus sont soumis \u00e0 l&rsquo;imp\u00f4t et ceux qui ne le sont pas. Tout revenu per\u00e7u en 2023 doit en principe \u00eatre d\u00e9clar\u00e9 \u00e0 l&rsquo;administration fiscale :<\/p>\n<ul>\n<li>soit de fa\u00e7on active, en remplissant sa d\u00e9claration annuelle de revenus<\/li>\n<li>soit via la <a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/declaration-automatique-des-revenus.html\">d\u00e9claration automatique des revenus<\/a>.<\/li>\n<\/ul>\n<p>Toutefois, le Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) pr\u00e9voit des d\u00e9rogations \u00e0 cette r\u00e8gle pour certains revenus exon\u00e9r\u00e9s d&rsquo;imp\u00f4t.<\/p>\n<p>Parmi les sommes \u00e0 ne pas inscrire dans <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/impot-sur-le-revenu-la-declaration-etape-par-etape.html\" target=\"_blank\" rel=\"noopener noreferrer\">la d\u00e9claration de revenus<\/a><\/strong> (liste non exhaustive) :<\/p>\n<ul>\n<li><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/prestations-familiales-aides-conditions-montant-des-aides-aux-familles\">prestations familiales<\/a> de la Caisse d&rsquo;allocations familiales (CAF) : <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/allocations-familiales-montants-calcul-et-conditions\" target=\"_blank\" rel=\"noopener noreferrer\">allocations familiales<\/a><\/strong>, compl\u00e9ment familial, allocation logement, <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/paje-conditions-plafonds-montant-de-l-allocation-et-versement\" target=\"_blank\" rel=\"noopener noreferrer\">prestation d&rsquo;accueil du jeune enfant (Paje)<\/a><\/strong>, allocation de rentr\u00e9e scolaire&#8230;<\/li>\n<li><strong><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/indemnites-journalieres-montants-calcul-plafond-duree-et-versement#ald\" target=\"_blank\" rel=\"noopener noreferrer\">indemnit\u00e9s journali\u00e8res de maladie<\/a><\/strong> (IJSS ou indemnit\u00e9s journali\u00e8res de S\u00e9curit\u00e9 sociale pour les salari\u00e9s du r\u00e9gime g\u00e9n\u00e9ral) vers\u00e9es aux assur\u00e9s reconnus atteints d&rsquo;une maladie reconnue parmi les affections de longue dur\u00e9e (ALD)<\/li>\n<li><strong><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/rsa-conditions-demande-montants-et-calendrier-de-versement\" target=\"_blank\" rel=\"noopener noreferrer\">revenu de solidarit\u00e9 active (RSA)<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/prime-de-noel-montant-date-de-versement-et-beneficiaires\" target=\"_blank\" rel=\"noopener noreferrer\">prime de No\u00ebl\u00a0<\/a><\/strong>vers\u00e9e aux personnes modestes<\/li>\n<li><strong><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/prime-d-activite-conditions-demande-montant\" target=\"_blank\" rel=\"noopener noreferrer\">prime d&rsquo;activit\u00e9<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/aah-conditions-et-plafonds-montant-versement-et-demarches\" target=\"_blank\" rel=\"noopener noreferrer\">allocation aux adultes handicap\u00e9s (AAH)<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/aspa-ex-minimum-vieillesse-conditions-demarches-montant\" target=\"_blank\" rel=\"noopener noreferrer\">allocation de solidarit\u00e9 aux personnes \u00e2g\u00e9es<\/a><\/strong> (Aspa, ex-minimum vieillesse)<\/li>\n<li><strong><a href=\"https:\/\/www.toutsurmesfinances.com\/retraite\/tout-savoir-sur-l-allocation-personnalisee-d-autonomie-apa.html\" target=\"_blank\" rel=\"noopener noreferrer\">allocation personnalis\u00e9e d&rsquo;autonomie (APA)<\/a><\/strong><\/li>\n<li>indemnit\u00e9s re\u00e7ues en tant que victime de l&rsquo;amiante (ou en tant qu&rsquo;ayant droit de la victime)<\/li>\n<li>int\u00e9r\u00eats des livrets exon\u00e9r\u00e9s d&rsquo;imp\u00f4t :<strong><br \/>\n<\/strong>&gt; <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/placements\/livret-a-taux-plafond-interets-fiscalite-l-essentiel-a-savoir.html\" target=\"_blank\" rel=\"noopener noreferrer\">livret A<\/a><\/strong>,<br \/>\n&gt; <a href=\"https:\/\/www.toutsurmesfinances.com\/placements\/lep-plafond-taux-et-conditions-du-livret-d-epargne-populaire.html\">livret d&rsquo;\u00e9pargne populaire (LEP)<\/a>,<br \/>\n&gt; <a href=\"https:\/\/www.toutsurmesfinances.com\/placements\/livret-ldd-fonctionnement-plafond-taux-du-cousin-du-livret-a.html\">livret de d\u00e9veloppement durable et solidaire (LDDS)<\/a><br \/>\n&gt; <strong><a href=\"https:\/\/www.toutsurmesfinances.com\/placements\/cel-compte-epargne-logement-un-complement-du-pel.html\" target=\"_blank\" rel=\"noopener noreferrer\">compte \u00e9pargne-logement (CEL)<\/a><\/strong>, si ouvert avant le 1er janvier 2018)<br \/>\n&gt; <a href=\"https:\/\/www.toutsurmesfinances.com\/placements\/livret-jeune-premiers-pas-dans-l-epargne.html\">livret jeune<\/a>.<\/li>\n<li>certains revenus exceptionnels comme les indemnit\u00e9s de licenciement dans le cadre d&rsquo;un plan social <strong>&gt; En savoir plus <a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/declaration-imposable-ou-non-imposable-comment-declarer-une-indemnite-de-rupture-du-contrat-de-travail.html\" target=\"_blank\" rel=\"noopener noreferrer\">Imp\u00f4t : d\u00e9claration et indemnit\u00e9 de rupture de contrat de travail<\/a><\/strong><\/li>\n<\/ul>\n<p>Ainsi, <strong>en percevant uniquement des revenus parmi la liste figurant ci-dessus, on est certain de ne pas payer d&rsquo;imp\u00f4t sur le revenu<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partir de combien de revenus suis-je imposable en 2025 ? Quels sont les seuils d&rsquo;imposition en 2025 sur les revenus 2024 ? Est-on imposable ou non au Smic ? Le plafond \u00e0 ne pas d\u00e9passer pour ne pas payer d&rsquo;imp\u00f4t varie selon les situations : personne seule ou en couple, avec ou sans enfant \u00e0 charge. <\/p>\n","protected":false},"author":13709,"featured_media":63389,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-56742","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-calcul"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A partir de combien est-on imposable en 2025 : seuils et plafonds<\/title>\n<meta name=\"description\" content=\"A partir de combien de revenus suis-je imposable en 2025 ? 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