{"id":9462,"date":"2014-12-08T16:55:12","date_gmt":"2014-12-08T15:55:12","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=9462"},"modified":"2026-04-01T17:55:32","modified_gmt":"2026-04-01T15:55:32","slug":"impot-sur-le-revenu-calcul-08122014avalnicwill1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/impot-sur-le-revenu-calcul-08122014avalnicwill1\/","title":{"rendered":"Comment est calcul\u00e9 l\u2019imp\u00f4t sur le Revenu\u00a0?"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">Le calcul de l&rsquo;imp\u00f4t sur le revenu est une composante indispensable de la fiscalit\u00e9 du dirigeant pour optimiser sa fiscalit\u00e9. L\u2019imp\u00f4t sur le revenu <\/span><span class=\"s2\">(IRPP, Imp\u00f4t sur le Revenu des Personnes Physiques) <\/span><span class=\"s3\">s\u2019impose en effet<\/span><span class=\"s1\"> \u00e0 l\u2019ensemble des contribuables fran\u00e7ais sur la base des revenus per\u00e7us par leur\u00a0foyer fiscal, y compris le r\u00e9sultat de certaines entreprises\u00a0fiscalement transparentes. <\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, d\u00e9mystifie le calcul de l\u2019imp\u00f4t sur le revenu.<\/span><\/p>\n<figure id=\"attachment_6431\" aria-describedby=\"caption-attachment-6431\" style=\"width: 216px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6431 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-300x232.jpg\" alt=\"imp\u00f4t sur le revenu\" width=\"216\" height=\"167\" \/><figcaption id=\"caption-attachment-6431\" class=\"wp-caption-text\">Comment est calcul\u00e9 l\u2019imp\u00f4t sur le Revenu\u00a0?<\/figcaption><\/figure>\n<h2>1. Quels sont les revenus pris en compte pour le calcul de l\u2019Imp\u00f4t sur le Revenu (IR) ?<\/h2>\n<p>Dans le cadre du calcul de l\u2019imp\u00f4t sur le revenu, il est \u00e0 noter qu\u2019il existe plusieurs cat\u00e9gories de revenus qui sont \u00e0 prendre en compte. En effet nous pouvons distinguer les principales cat\u00e9gories suivantes\u00a0:<\/p>\n<ul>\n<li><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-6367 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/part-camembert-300x225.jpg\" alt=\"imp\u00f4t sur le revenu\" width=\"300\" height=\"225\" \/><span class=\"exergue\"><strong>Traitements et Salaires\u00a0:<\/strong><\/span> il s\u2019agit des revenus directement per\u00e7us en contrepartie d\u2019un travail fourni dans le cadre d\u2019un contrat de travail entre un employeur et un salari\u00e9.<\/li>\n<li><span class=\"exergue\"><strong>B\u00e9n\u00e9fices Non Commerciaux (BNC)\u00a0:<\/strong><\/span>\u00a0il s\u2019agit des revenus des personnes exer\u00e7ant une profession lib\u00e9rale comme par exemple les avocats, les kin\u00e9sith\u00e9rapeutes etc . . .<\/li>\n<li><span class=\"exergue\"><strong>B\u00e9n\u00e9fices Industriels et Commerciaux (BIC)<\/strong>\u00a0:<\/span> il s\u2019agit des revenus qui sont directement tir\u00e9s d\u2019une activit\u00e9 artisanale, commerciale ou m\u00eame industrielle. Ce sont par exemple les revenus d\u2019une SARL soumise \u00e0 l\u2019imp\u00f4t sur le revenu.<\/li>\n<li><span class=\"exergue\"><strong>Les revenus fonciers\u00a0<\/strong>:<\/span>\u00a0ce sont les revenus tir\u00e9s directement de la location de bien(s) immobilier(s).<\/li>\n<li><span class=\"exergue\"><strong>Les revenus mobiliers\u00a0<\/strong>:<\/span>\u00a0il s\u2019agit principalement des revenus tir\u00e9s des placements financiers (bancaires, mais aussi des dividendes per\u00e7us sur un portefeuille de titres mobiliers).<\/li>\n<\/ul>\n<p>(NB : cette liste reprend les principaux types de revenus et n\u2019est pas exhaustive).<\/p>\n<h2>2. Le calcul de l\u2019imp\u00f4t sur le revenu.<\/h2>\n<p>Celui-ci est calcul\u00e9 \u00e0 partir <strong><span class=\"exergue\">du revenu net imposable qui est obtenu en additionnant les diff\u00e9rents types de revenus du foyer fiscal<\/span><\/strong>\u00a0puis en tenant compte de certains ajustements dont notamment le nombre de parts du foyer ainsi que la\u00a0d\u00e9cote pouvant intervenir sur certains revenus comme des frais (10 % ou frais r\u00e9el). On soumet alors le revenu net imposable au bar\u00e8me progressif suivant\u00a0:<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-9463\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/12\/ir-2014-e1620286575797.png\" alt=\"imp\u00f4t sur le revenu\" width=\"650\" height=\"280\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/12\/ir-2014-e1620286575797.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/12\/ir-2014-e1620286575797-300x129.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9464\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/12\/ir-2015-e1620286569531.png\" alt=\"imp\u00f4t sur le revenu\" width=\"650\" height=\"242\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/12\/ir-2015-e1620286569531.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/12\/ir-2015-e1620286569531-300x111.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>Prenons l\u2019exemple d\u2019un couple mari\u00e9 avec deux enfants ayant\u00a0un revenu imposable de 84\u00a0000 \u20ac. Ce couple aura 3 parts dans son foyer (1 part pour chaque adulte et 1\/2 part par enfant) soit un revenu soumis \u00e0 l\u2019imp\u00f4t sur le revenu de 28 000 \u20ac (84 000\/3). Le montant de son imp\u00f4t brut sera donc de\u00a0:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9465\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/12\/article-ir-e1620286562683.png\" alt=\"imp\u00f4t sur le revenu\" width=\"650\" height=\"142\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/12\/article-ir-e1620286562683.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/12\/article-ir-e1620286562683-300x66.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>Pour cet exemple, <span class=\"exergue\">le <strong>Taux Marginal d\u2019Imposition<\/strong> (TMI) est de 30\u00a0% c&rsquo;est-\u00e0-dire qu\u2019il correspond<strong> au taux d\u2019imposition qui est appliqu\u00e9 sur la derni\u00e8re tranche des imp\u00f4ts \u00e0 payer<\/strong>.<\/span><\/p>\n<p>L\u2019imp\u00f4t sur le revenu ainsi calcul\u00e9 est toutefois un imp\u00f4t brut qui peut donner lieu \u00e0 diff\u00e9rentes r\u00e9ductions.<\/p>\n<h2>3. Comment passer de l\u2019imp\u00f4t brut \u00e0 l\u2019imp\u00f4t net \u00e0 payer.<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-6391 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/green-post-it-300x300.jpg\" alt=\"imp\u00f4t sur le revenu\" width=\"133\" height=\"133\" \/><\/p>\n<p>Pour passer de l\u2019imp\u00f4t sur le revenu brut au montant net \u00e0 payer, il suffit de retrancher de l\u2019imp\u00f4t brut les r\u00e9ductions ou cr\u00e9dits applicables. Plusieurs \u00e9l\u00e9ments peuvent venir modifier le montant de l\u2019imp\u00f4t \u00e0 payer\u00a0:<\/p>\n<ul>\n<li>Le syst\u00e8me de d\u00e9cote,<\/li>\n<li>Le plafonnement du quotient familial,<\/li>\n<li>Les r\u00e9ductions et les cr\u00e9dits d\u2019imp\u00f4t.<\/li>\n<\/ul>\n<h3>Le syst\u00e8me de d\u00e9cote<\/h3>\n<p>La d\u00e9cote s\u2019applique lorsque le montant brut de l\u2019imp\u00f4t sur le revenu est inf\u00e9rieur \u00e0 1\u00a0135 \u20ac (elle \u00e9tait de 1\u00a0016 \u20ac en 2014). <span class=\"exergue\"><strong>Elle s\u2019applique ind\u00e9pendamment de la situation et des charges de famille du contribuable\u00a0<\/strong><\/span>et se calcule selon la formule suivante\u00a0:<\/p>\n<p style=\"text-align: center;\"><code><strong>Imp\u00f4t = Droits avant d\u00e9cote \u2013 (1 135\/2 \u2013 Droits avant d\u00e9cote\/2)<\/strong><\/code><\/p>\n<h3>Le plafonnement du quotient familial<\/h3>\n<p>Le montant de r\u00e9duction que permet<span class=\"exergue\"><strong> le syst\u00e8me du quotient familial est plafonn\u00e9\u00a0 par un m\u00e9canisme sp\u00e9cifique qui a \u00e9t\u00e9 durci en 2014<\/strong><\/span>. Ainsi pour l\u2019imp\u00f4t sur le revenu de 2015 (bas\u00e9 sur les revenus per\u00e7us en 2014), les r\u00e9ductions d\u2019imp\u00f4t dues au quotient familial seront plafonn\u00e9es \u00e0\u00a0:<\/p>\n<ul>\n<li>1 508 euros pour chacune des demi-parts li\u00e9es aux personnes \u00e0 charge dans le cas g\u00e9n\u00e9ral,<\/li>\n<li>901 euros pour la demi-part suppl\u00e9mentaire accord\u00e9e aux personnes seules ayant eu au moins un enfant \u00e0 charge pendant 5 ans alors qu\u2019elles vivaient seules.<\/li>\n<li>3 558 euros pour la part accord\u00e9e au titre du premier enfant \u00e0 charge pour un contribuable vivant seul (c\u00e9libataire, divorc\u00e9 ou s\u00e9par\u00e9) \u00e9duquant un ou plusieurs enfants,<\/li>\n<li>3 012 euros pour la demi-part suppl\u00e9mentaire accord\u00e9e \u00e0 certains contribuables (invalide, ancien combattant, \u2026)<\/li>\n<li>4 696 euros pour la part suppl\u00e9mentaire pour le maintien du quotient familial accord\u00e9 aux veufs et veuves ayant au moins une personne \u00e0 charge. (le plafonnement n\u2019intervient pas pour les d\u00e9c\u00e8s survenus en cours de l\u2019ann\u00e9e d\u2019imposition). Une personne veuve avec personne \u00e0 charge conserve le quotient familial qu\u2019elle avait avant le d\u00e9c\u00e8s de son conjoint.<\/li>\n<\/ul>\n<h3>Les cr\u00e9dits et r\u00e9ductions d\u2019imp\u00f4ts.<\/h3>\n<p><strong><span class=\"exergue\">Un certain nombre de cr\u00e9dits et de r\u00e9ductions d\u2019imp\u00f4ts peuvent venir r\u00e9duire le montant de l\u2019imp\u00f4t sur le revenu \u00e0 payer.<\/span><\/strong> La liste ci-dessous reprend les principales r\u00e9ductions et les cr\u00e9dits d\u2019imp\u00f4ts les plus couramment utilis\u00e9s :<\/p>\n<ul>\n<li><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-6390 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/businessman-279x300.jpg\" alt=\"imp\u00f4t sur le revenu\" width=\"106\" height=\"114\" \/>Dons et aides aux personnes en difficult\u00e9s,<\/li>\n<li>Frais de garde des jeunes enfants,<\/li>\n<li>Souscriptions au capital des PME,<\/li>\n<li>D\u00e9penses en faveur de la qualit\u00e9 environnementale de l\u2019habitation principale,<\/li>\n<li>Enfants \u00e0 charge poursuivant leurs \u00e9tudes,<\/li>\n<li>Etc . . .<\/li>\n<\/ul>\n<p>Bien entendu, tous ces \u00e9l\u00e9ments ne sont pas d\u00e9duits directement. On applique en g\u00e9n\u00e9ral un pourcentage sur le montant des d\u00e9penses engag\u00e9es. Ceci afin de pouvoir calculer le montant exact de la r\u00e9duction ou du cr\u00e9dit. Les cr\u00e9dits ou d\u00e9ductions doivent pouvoir \u00eatre justifi\u00e9s.<\/p>\n<div class=\"encadre-style\">La principale diff\u00e9rence entre la r\u00e9duction et le cr\u00e9dit d\u2019imp\u00f4ts r\u00e9side dans le fait que le cr\u00e9dit d\u2019imp\u00f4t est remboursable si son montant exc\u00e8de l\u2019imp\u00f4t \u00e0 payer tandis que la r\u00e9duction d\u2019imp\u00f4ts ne l\u2019est pas. Elle se limite au montant de l&rsquo;imp\u00f4t \u00e0 payer.<\/div>\n<p>En conclusion, comme vous pouvez le constater, le calcul de l\u2019imp\u00f4t sur le revenu n\u2019est pas des plus simples. <strong><span class=\"exergue\">Il faut donc \u00eatre bien vigilant lors de l\u2019\u00e9tablissement de votre d\u00e9claration de revenus. Et notamment en appliquant les r\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t.<\/span> <\/strong>En effet en cas de contr\u00f4le de vos imp\u00f4ts sur le revenu les sanctions appliqu\u00e9es peuvent \u00eatre lourdes\u00a0 financi\u00e8rement.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur les imp\u00f4ts, retrouvez nos autres articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/differences-entre-taxe-et-impot\/\"><span class=\"s3\">Quelles diff\u00e9rences y a t-il entre une taxe et un imp\u00f4t ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/prelevement-a-la-source\/\"><span class=\"s3\">Tout savoir sur le pr\u00e9l\u00e8vement \u00e0 la source<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/createurs-entreprise-arbitrer-dividendes-salaires\/\"><span class=\"s3\">Cr\u00e9ateurs d\u2019entreprise\u00a0: arbitrer entre dividendes et salaires<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/cite-credit-dimpot-transition-energetique\/\"><span class=\"s3\">Le Cr\u00e9dit d\u2019Imp\u00f4t pour la Transition Energ\u00e9tique<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/solidarite-fiscale\/\"><span class=\"s3\">Imp\u00f4t sur le revenu : c\u2019est quoi la solidarit\u00e9 fiscale?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le calcul de l&rsquo;imp\u00f4t sur le revenu est une composante indispensable de la fiscalit\u00e9 du dirigeant pour optimiser sa fiscalit\u00e9. L\u2019imp\u00f4t sur le revenu (IRPP, Imp\u00f4t sur le Revenu des Personnes Physiques) s\u2019impose en effet \u00e0 l\u2019ensemble des contribuables fran\u00e7ais&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6322,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-9462","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le calcul de l&#039;imp\u00f4t sur le revenu | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le calcul de l&#039;imp\u00f4t sur le revenu est une composante indispensable de la fiscalit\u00e9 du dirigeant pour optimiser sa fiscalit\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/impot-sur-le-revenu-calcul-08122014avalnicwill1\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le calcul de l&#039;imp\u00f4t sur le revenu | Blog Valoxy - 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