Module 19 min873 wordsFree — no account
From gross pay to the figure the tax office actually taxes
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 136 words · 2 min
Worked example
Nadia's year, line by line
Taxable net pay shown on the December payslip: 32 400 €. Ten per cent allowance: 3 240 €. Net taxable income: 29 160 €. Nadia lives alone with no dependants, so one household share. The scale gives 1 932 €, which the rebate brings down to 1 909 € (module 2): an effective rate of 6 % on what she actually earned — nowhere near the 11 % bracket she sits in.
Worked example
When actual expenses stop being worth it
Nadia drives 28 kilometres round trip, 220 days a year. The mileage scale for her car produces 2 950 € of documented expenses against a 3 240 € flat allowance. She keeps the flat rate: switching would add 290 € to her taxable income, before counting the effort of keeping every receipt.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.