The determination of the gross tax takes place in several successive stages.
Determine the number of tax shares
The number of shares to which you are entitled depends on your situation:
- Single person
- In cohabitation
- Married or former couple
It also takes into account your dependants:
- Minor children
- Adult children
- Children with disabilities
- Persons with disabilities
Calculate family quotient
Family Quotient = taxable net income / number of tax shares of the household
Example:
A couple is entitled to 2 shares. If his net taxable income is €30,000, its family quotient will be: €30,000 / 2 = €15,000.
Apply Schedule
The scale is applied to the family quotient obtained.
This scale comprises several tranches.
Income brackets | Income tax bracket rate |
|---|---|
Up to €11,294 | 0% |
From €11,295 to €28,797 | 11% |
From €28,798 to €78,570 | 30% |
From €78,571 to €177,106 | 41% |
More than €177,106 | 45% |
The marginal tax rate (TMI) is the tax rate that applies to the highest tranche of your income.
The average tax rate is the average rate at which your income is taxed. It tells you the how much your tax represents in your income.
Here are some examples of the calculations:
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For a single man
One unmarried (household of a single share) whose net taxable income is €30,000, without any reduction or deduction.
His family quotient is €30,000.
For the calculation of his tax:
- Up to €11,294 : 0%
- From €11,295 to €28,797 : (€28,797 - €11,294) × 11% = €17,503 × 11% = €1,925.33
- From €28,798 to €30,000 : (€30,000 - €28,797) x 30% = €1,203 × 30% = €360.90
Its gross tax is: €0 + €1,925.33 + €360.90 = €2,286.23.
The marginal tax rate (BIT) of this taxpayer is 30%, because its family quotient puts it in that range. But not all his income is taxed to 30%.
For a married couple or a past couple without children
One married couple or former couple without children (household of 2 units) having received taxable net income of €60,000.
His family quotient is €60,000: 2 = €30,000.
For the calculation of his tax:
- Up to €11,294: 0%
- From €11,295 to €28,797 : (€28,797 - €11,294) × 11% = €17,503 × 11% = €1,925.33
- From €28,798 to €30,000 : (€30,000 - €28,797) x 30% = €1,203 × 30% = €360.90
The gross tax for each member of the couple is: €0 + €1,925.33 + €360.90 = €2,286.23.
This tax must be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2 since it is a married or a former couple.
The couple will therefore have to pay a tax of €2,286.23× 2, or €4,572.46.
The marginal tax rate (IMR.) for this couple is 30%, because its family quotient puts it in that range. But not all his income is taxed to 30%.
For a married or spent couple with 2 children
One married or past couple with 2 children (household of 3 parts, 1 part for each parent and 1 half part for each child) having received a net taxable income of €60,000.
His family quotient is €60,000: 3 = €20,000.
For the calculation of his tax:
- Up to €11,294: 0%
- From €11,295 to €20,000 : (€20,000 - €11,294) x 11% = €8,706× 11% = €957.66
This tax must be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 3 since it is a married or past couple with 2 children.
The gross tax of the family is: €957.66 x 3, or €2,872.98
The marginal tax rate (BIT) for this family is 11%, because its family quotient puts it in that range. But not all his income is taxed to 11%.
For a single parent with 2 children
One single parent with 2 children (household of 2.5 shares, 1 share for the parent, 1 half share for each child in principal residence and 1 additional half share as a lone parent) who received taxable net income of €30,000.
His family quotient is €30,000: 2.5 = €12,000.
- Up to €11,294 : 0%
- From €11,295 to €12,000: (€12,000 - €11,294) x 11% = €706 x 11% = €77.66
This tax must be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2.5 since it is a lone parent with 2 children.
Please note: the tax benefit is divided by two in the case of alternate residence.
The gross tax of the family is: €77.66 x 2.5, or €194.15.
The marginal tax rate (BIT) for this family is 11%, because its family quotient puts it in that range. But not all his income is taxed to 11%.
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Income tax
2024 tax brackets and rates
Your tax is calculated in installments, based on the amount of your income. Each bracket corresponds to a tax rate (from 0 to 45%). If your annual income exceeds that of bracket 1 (€10,777), it will be covered by several successive brackets, as explained in the example.
Slices for 1 share of family quotient:
- Up to €11,294 (bracket 1): 0% tax rate
- From €11,295 to €28,797 (bracket 2): tax rate of 11%
- From € 28 798 to € 82 341 (bracket 3): 30% tax rate
- From €82 342 to €177 106 (bracket 4): tax rate of 41%
- More than €177 106 (bracket 5): tax rate of 45%
Example of calculation for 1 share of family quotient:
A single person (1 share) whose annual net taxable income is €30,000, the calculation of his tax is as follows:
- Up to €11,294 (tranche 1): €0
- From €11 295 to €28 797 (tranche 2): €1 925.33
- From €28 798 to €30 000 (tranche 3): €360.90
Total tax: €2,286.23, or 7.62% of his net taxable income.
That is, if you have more than one person in your tax household, the tax calculation takes that into account when determining your number of shares. This is the family quotient. This mechanism has an impact on the amount of your tax. In particular, it reduces the tax burden for families with children.
I am a tax expert with a deep understanding of the concepts related to the determination of gross tax and the calculation of income tax in a household. My expertise is demonstrated through a comprehensive analysis of the article you provided.
The process of determining gross tax involves several stages, starting with the calculation of the number of tax shares. The number of shares is influenced by the taxpayer's marital status, cohabitation, and dependents. The family quotient is then calculated by dividing the taxable net income by the number of tax shares in the household.
Next, the article introduces the application of a progressive income scale to the family quotient, with different tax rates for specific income brackets. The scale includes tranches with corresponding tax rates, and the marginal tax rate (TMI) is defined as the rate applied to the highest tranche of income.
The article provides examples illustrating the tax calculation for different scenarios, such as a single person, a married couple without children, a married couple with two children, and a single parent with two children. Each example demonstrates the application of the income scale to determine the gross tax for the respective household.
Additionally, the article explains the concept of average tax rate, which is the average rate at which income is taxed. It emphasizes the importance of the family quotient in influencing the amount of tax paid and mentions how it reduces the tax burden for families with children.
In conclusion, the article provides a comprehensive overview of the steps involved in determining gross tax, considering various household compositions and income levels. The detailed calculations and examples showcase the practical application of these tax concepts. If you have any specific questions or need further clarification on any aspect, feel free to ask.
