Question 17879 — income tax

Summary

Mr. Gérard Leseul draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the differences in treatment existing between employed taxpayers and retired taxpayers in terms of the flat-rate tax deduction of 10%. Pursuant to article 83 of the general tax code, salaries and wages benefit from a flat-rate deduction of 10% for professional expenses, the amount of which is, for income received in 2025, capped at 14,555 euros per employee. Conversely, pursuant to article 158 of the same code, pensions and retirement benefits benefit from a 10% reduction, the amount of which is capped, for 2025 income, at 4,439 euros for the entire tax household. This difference is particularly significant for couples. Thus, two employees belonging to the same tax household can benefit, in theory, from a deduction of up to 29,110 euros, while two retirees, regardless of the distribution of their pensions between the two members of the couple, remain subject to an overall ceiling of 4,439 euros. It should be noted that the reduction applicable to pensions is not legally presented as taking into account professional expenses. Therefore, the argument according to which retirees would no longer incur costs linked to the exercise of a professional activity cannot, in itself, justify the difference in regime. Created in 1977, the reduction applicable to pensions responded in particular to the desire to take into account the situation of people when they retire and the reduction in their income. However, the economic and social situation of retirees, like that of working people, has profoundly evolved. since that time. Furthermore, recent parliamentary work devoted to the evolution of this reduction has itself led to questions about its purpose and its adaptation to the economic and social realities of the moment. In this context, he asks him to specify the economic, social and budgetary elements which justify, today, the difference between the ceiling of 14,555 euros applicable individually to employees and that of 4,439 euros applicable globally to retirees, to indicate the reasons why the ceiling of the reduction applicable to pensions is assessed at the level of the tax household and not at the level of each pension holder, even though pensions are received individually by each taxpayer, and to indicate whether it has an assessment of the impact of this difference in treatment on taxpayers retirees, in particular on couples receiving two pensions, and whether it envisages an evolution of the system allowing better consideration of the individual situation of each pension holder.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.