Income tax: Macron bonus, telecommuting, tax credit…new features of the 2022 declaration

The 2022 tax refund campaign will begin on Thursday, April 7th. The deadline for completing and verifying the declaration varies between May 24 and June 8, depending on the department. What’s new in the declaration of income for 2021.

The veterans half share is open to everyone

With the introduction of the 2021 income tax, widows and widowers of veterans over 74 receive an additional half share regardless of the age at which their spouse died (before or after age 74). A previously surviving spouse could only claim this increase if the veteran died after their 74th birthday.

Macron’s tax-free bonus

An exceptional purchasing power bonus (known as the Macron premium) paid between June 1, 2021 and March 31, 2022 to employees who earned wages less than three times the minimum wage is tax-free up to €1,000 or euro. 2000, if the employer has entered into a profit-sharing agreement or has entered into an agreement to promote the professions of second-level workers.

10% increased mileage bar

Faced with soaring fuel prices, the government has increased the mileage cost scale by 10% to tax income in 2021. “This exceptional revaluation takes into account the dramatic price increase in 2021 for employees who use their vehicle to carry out their professional activities.”indicates the General Directorate of Public Finance (DGFiP) in a practical brochure for the 2022 income declaration. According to the calculations made by Bercy, this increase should provide an average tax saving of 150 € for 2.5 million taxpayers who choose to deduct actual costs.

Tax-free sustainable mobility package up to €600

Starting May 2020, employers can allocate a sustainable mobility package to their employees to cover all or part of the cost of commuting from home to work using sustainable transport (bicycles, electric scooters, car sharing, etc.). This cover is exempt from income tax and social security contributions up to a maximum limit of EUR 500 per year per employee. From August 25, 2021, this ceiling has even been raised to 600 euros in case of accumulation with a partial refund of the cost of a public transport or self-service bike subscription.

Tax-free expenses for remote work

Flat rate benefits paid by employers to cover telework expenses incurred by their employees in 2021 are exempt from income tax up to a maximum of €580 per year. For taxpayers who choose to deduct professional expenses to their actual and reasonable amount, the expenses may be deducted either up to the limit of EUR 580 or their exact amount, if this is more favorable.

No restrictions on the tax credit associated with hiring a home worker

Individuals who hire a worker from home need not worry. “Services provided outside the home (accompanying children on a journey between school and home or at an extracurricular activity, delivering food or shopping to the home of an elderly, disabled or chronically ill person) when these activities are part of a set of services to which the taxpayer is subscribed, including activities carried out under his place of residence, [bien]eligibility for a tax credit for working from home, resembles DGFiP in a brochure. The same applies to costs associated with teleassistance and video assistance for the elderly or disabled.

30% tax deduction for the first press subscription

Taxpayers who subscribed for the first time between May 9, 2021 and December 31, 2022 to a political or general informational press release in paper or digital form for at least 12 months are entitled to a new credit tax of 30% of expenses (newspaper, periodical maximum quarterly, online press service). For example, a €120 annual subscription entitles you to a €36 tax deduction.

For the 2022 tax return, the tax credit is granted without income conditions. The subscription amount must be reported on RICI Form 2042. Please note that the tax credit is only granted once for the same tax household.

Tax deduction for installing an electric vehicle charging station

Taxpayers who equip their primary or secondary residence with an electric vehicle charging system in 2021 are eligible for a tax credit of 75% of the costs (purchase price + installation costs) up to a limit of EUR 300 per charging system. This tax credit is provided to owners, tenants and persons living in their premises without any income conditions free of charge. It is limited to one housing fee system for a single person and two for a married couple or PACS couple subject to joint taxation.

Tax cut increased to 75% for donations to religious groups

The tax reduction rate for donations made between 2 June and 31 December 2021 to religious associations or public institutions of recognized religions in Alsace-Mosel increases from 66% to 75% for the first 554 euros donated. Above this amount, or for donations made before June 2, the tax reduction is 66% of the donation amount (up to 20% of taxable income).

Tax reduction by 75% to 1,000 euros of so-called Koluch donations

Raising the cap to 1,000 euros for donations to associations helping people in need or combating domestic violence, resulting in a 75% tax cut, has been extended to income taxation for 2021.

Maintenance of CITE in case of deposit or acceptance of the estimate until 2021

From January 1, 2021, the Energy Transition Tax Credit (CITE) has been replaced by Ma Prime Rénov. However, middle-income households that carried out energy-efficient work at their primary residence in 2021 may benefit from CITE provided they accept an estimate or pay a deposit by December 31, 2020. For higher income households, only the cost of insulating opaque walls qualifies you for CITE.

To take advantage of this, if you are declaring your income online, you should check the Main Household Work: Energy Transition Costs section. In the case of a paper tax return, you must download the RICI Declaration Application No. 2042.

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Read also:
How to calculate income tax on the 2022 scale?

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