Revenu fiscal de référence (French reference taxable income)

Sources and assumptions

• entreprendre.service-public.gouv.fr — F32963 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « Dans un premier temps, un prélèvement forfaitaire non libératoire (PFNL) de 12,8 % est appliqué sur le montant brut des dividendes. La somme est prélevée par l'établissement chargé de verser les dividendes à l'associé au moment du versement des dividendes. »

• entreprendre.service-public.gouv.fr — F32963 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « Lorsque les dividendes sont imposés selon le barème progressif, un abattement de 40 % est appliqué en amont. Autrement-dit 40 % des dividendes ne sont pas soumis au barème progressif de l'impôt sur le revenu. »

• service-public.gouv.fr — F2329 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « Si vous avez payé des prélèvements sociaux sur certains revenus du patrimoine (revenus fonciers par exemple) et de placements, une part de la CSG versée au taux de 10,6 % (ou de 9,2 %) est déductible de vos revenus. Cette part déductible est de 6,8 %. »

• service-public.gouv.fr — F34913 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « 50 000 € si vous êtes célibataire »

• service-public.gouv.fr — F34913 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « 75 000 € pour un couple marié ou pacsé soumis à imposition commune. »

Calculation assumptions

• Six add-backs are modelled, and only six: exempt income, income subject to a flat-rate or final withholding tax, the allowance on dividends taxed under the progressive scale, other deductible allowances, charges deducted from total income, and taxable property capital gains. The official fact sheet itself says the list is only what must "notamment" be added back: it is open-ended, and anything outside these six will not be counted.
• No amount is worked out for you, except the dividend allowance: every add-back is a figure you read off your own tax return or supporting documents. The calculator adds up, it never reclassifies an item nor judges whether a given income belongs in a category.
• The administrative doctrine that used to list the add-backs line by line has been withdrawn: since the version dated 22/12/2020, the BOFiP points to a document "BOI-IR-RFR (en cours de rédaction)" that has never been published. The scope used here therefore relies on the fact sheet currently in force, which is more summary than the former doctrine.
• The "quotient" regime for exceptional or deferred income is not modelled: where it has been claimed, the revenu fiscal de référence is increased only by the fraction actually used to compute income tax, and the figure shown here would then be overstated.
• The result is given to the cent, like the amounts you enter. The administration rounds to whole euros on the tax assessment notice: a gap of less than one euro between this result and the notice is not a calculation error.
• This is a reconstruction, never an enforceable figure. The revenu fiscal de référence is set by the tax authorities and printed on pages 1 and 3 of your latest income tax assessment notice: that is the number a body will ask you for.