- If you are:
either aged over 60, and are not subject to paying fortune tax (ISF) the preceding year;- either widow(ed), whatever age and not subject to paying windfall tax (fortune tax) the preceding year;
- either in receipt of a state pensioners income support (ASPA) or pre-retirement pension supplement (ASI) corresponding to articles articles L. 815-1 et L. 815-24 of the social security code;
- either in receipt of an invalid top up payment (AAH);
- either are infirm or invalid and no longer able to work
- Your earning may not exceed;
No of parts in your personal tax return |
Your income fiscal reference shown on your tax return statement 2014 on income for the period 2013 : |
||
- |
Mainland France |
Guadeloupe, Martinique, Réunion |
Guiana, Mayotte |
1 part |
10 633 € |
12 582 € |
13 156 € |
1,25 part |
12 053 € |
14 085 € |
14 967 € |
1,5 part |
13 472 € |
15 588 € |
16 777 € |
1,75 part |
14 892 € |
17 008 € |
18 197 € |
2 parts |
16 311 € |
18 427 € |
19 616 € |
2,25 parts |
17 731 € |
19 847 € |
21 036 € |
2,5 parts |
19 150 € |
21 266 € |
22 455 € |
2,75 parts |
20 570 € |
22 686 € |
23 875 € |
3 parts |
21 989 € |
24 105 € |
25 294 € |
above 3 parts |
21 989 € + 2 839 € per half-part or 1 420 € per additional quarter part |
24 105 € + 2 839 € per half-part or 1 420 € per additional quarter part |
25 294€ + 2 839 € per half-part 1 420 € per additional quarter part |
- Occupy your home :
- either alone or with your partner
- either with persons declared as dependants in your personal tax returns
- either with persons in receipt of a state pensioners income support (ASPA) or pre-retirement pension supplement (ASI)