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A2 noun 10 min read

impôts sur le revenu

Examples impôts sur le revenu in 30 Seconds
Explanation impôts sur le revenu in your Level:
At the A1 level, you just need to know that 'impôts' means money you give to the government. You might say 'Je paie les impôts' (I pay taxes). It is a basic vocabulary word related to living in a country. You don't need to know the complex rules, just that it's a bill you have to pay. Think of it like paying for water or electricity, but it's for the whole country. You might hear it when people talk about their jobs or their money. It is usually plural 'les impôts'.
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At the A2 level, you should be able to use the full phrase 'impôts sur le revenu'. You can talk about the basic process: 'Je déclare mes impôts' (I declare my taxes). You understand that this tax is specifically on the money you earn from work ('le revenu'). You might need to use this word at the bank or when talking to a landlord. You can form simple sentences about whether taxes are high or low. You also start to recognize related words like 'le salaire' (salary) and 'payer' (to pay).
At the B1 level, you can discuss the tax system in more detail. You can explain that the 'impôts sur le revenu' are used to pay for schools and hospitals. You can use verbs like 'déduire' (to deduct) or 'réduire' (to reduce). You understand the concept of 'la déclaration en ligne' (online declaration). You can express your opinion about taxes, perhaps saying they are necessary but complicated. You also understand the difference between 'net' and 'brut' salaries and how taxes affect them.
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At the B2 level, you are comfortable with technical terms like 'tranches d'imposition' (tax brackets) and 'foyer fiscal' (tax household). You can follow a news report about changes to the tax law. You can argue the pros and cons of a progressive tax system. You understand nuances like 'prélèvement à la source' (withholding tax). You can write a formal letter to the 'centre des impôts' if there is an error. Your vocabulary includes synonyms like 'fiscalité' and 'prélèvements'.
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At the C1 level, you can engage in complex debates about 'l'évasion fiscale' (tax evasion) versus 'l'optimisation fiscale' (tax optimization). You understand the historical and social context of the 'impôt sur le revenu' in France. You can read legislative texts or deep economic analyses. You use terms like 'progressivité de l'impôt' and 'quotient familial' with ease. You can explain the intricacies of how different types of income (dividends, capital gains) are taxed differently within the overall income tax framework.
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At the C2 level, you have a near-native understanding of the fiscal philosophy behind 'impôts sur le revenu'. You can analyze the impact of fiscal policy on macroeconomic stability. You can navigate the most complex tax forms and legal disputes. You understand the subtle connotations of the word in political rhetoric. You can discuss the harmonization of income taxes at the European level. You are capable of explaining the most obscure 'niches fiscales' and their impact on the national budget to others.
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Examples

impôts sur le revenu in 30 Seconds

  • Income tax paid to the French state.
  • Calculated annually based on total earnings.
  • A progressive system (higher income, higher rate).
  • Essential for funding French public services.
The term impôts sur le revenu refers to the mandatory financial contributions that individuals and households must pay to the French government based on the money they earn throughout a calendar year. In the French administrative and social landscape, this is not merely a financial transaction but a fundamental civic duty linked to the principle of national solidarity. Most people encounter this term heavily during the spring months, known as the 'saison fiscale,' when declarations must be filed. It encompasses various forms of earnings, including salaries, pensions, investment income, and rental profits. Unlike a flat 'taxe,' which often applies to specific services or goods like VAT (TVA), an 'impôt' is a general contribution to the state budget.
Fiscal Period
The timeframe during which citizens calculate their previous year's earnings to determine their tax liability.

Cette année, j'ai dû payer plus d' impôts sur le revenu car j'ai reçu une promotion.

People use this term in professional settings when discussing net versus gross salaries, in political debates regarding social justice and redistribution, and in personal domestic planning. It is a progressive system in France, meaning the more you earn, the higher the percentage you contribute. This concept is central to the French 'modèle social,' funding public education, healthcare, and infrastructure.

Le gouvernement a annoncé une baisse des impôts sur le revenu pour les classes moyennes.

Declaration
The official process of reporting annual income to the 'Direction générale des Finances publiques' (DGFiP).

N'oubliez pas de valider votre déclaration d'impôts sur le revenu avant la date limite en mai.

Le calcul des impôts sur le revenu dépend du nombre de parts dans votre foyer fiscal.

Foyer Fiscal
The tax household unit, which can consist of a single person or a couple and their dependents.

Il existe de nombreuses niches fiscales pour réduire ses impôts sur le revenu de manière légale.

Understanding this term is essential for anyone living or working in France, as it dictates much of the rhythm of administrative life and personal budgeting. It is a topic of constant discussion in the media, especially regarding 'le pouvoir d'achat' (purchasing power) and how fiscal policy affects the everyday lives of citizens across different economic brackets.
Using impôts sur le revenu correctly requires attention to its plural nature and the preposition 'sur'. Since 'impôts' is plural, the surrounding adjectives and verbs must agree. For example, you say 'mes impôts' or 'les impôts' rather than a singular form in this context. The phrase is frequently used with verbs of obligation and action.
Payer
To pay. Used for the actual transfer of funds to the state treasury.

Chaque citoyen doit payer ses impôts sur le revenu pour financer les services publics.

Déclarer
To declare or report. This refers to filling out the tax forms online or on paper.

Avez-vous déjà fini de déclarer vos impôts sur le revenu cette année ?

In formal writing, you might encounter 'impôt sur le revenu' in the singular to refer to the tax system as a whole (IR or IRPP), but in common speech, the plural is standard. When discussing reductions, the verb 'déduire' (to deduct) or 'réduire' (to reduce) is common.

Les dons aux associations permettent de réduire le montant de vos impôts sur le revenu.

Calculer
To calculate. Often used when trying to estimate future payments.

Il est difficile de calculer précisément ses impôts sur le revenu sans simulateur en ligne.

Est-ce que les impôts sur le revenu sont prélevés automatiquement sur votre salaire ?

Using this phrase correctly also involves understanding the 'tranches d'imposition' (tax brackets), which determine the rate applied to different portions of your income. In conversation, it is often paired with 'avis d'imposition' (tax notice), the document you receive confirming how much you owe or have already paid. Sentences using this term often carry a tone of responsibility, frustration, or sometimes relief if a refund is expected. Mastery of this term involves knowing when to use the full technical phrase versus the colloquial 'les impôts', depending on whether you are filling out a form or complaining to a friend.
You will hear impôts sur le revenu in a variety of contexts, ranging from the highly formal to the mundane daily routine. On the radio and television, especially during the 20:00 news (le JT), fiscal policy is a recurring theme. News anchors will discuss 'la réforme des impôts sur le revenu' or 'le barème des impôts'. In a professional environment, human resources managers or accountants will use the term when explaining salary slips or 'fiches de paie'.

À la radio : 'Le Premier ministre a promis de ne pas augmenter les impôts sur le revenu cette année.'

News Media
Frequent discussions on economic growth and government spending involve this term.
At the bank, a financial advisor might ask for your 'dernier avis d'impôts sur le revenu' before granting a loan or a mortgage. This document serves as official proof of your financial stability and earnings.

Le banquier : 'Pour votre prêt immobilier, j'ai besoin de vos trois derniers avis d'impôts sur le revenu.'

Entre collègues : 'Tu as compris comment déclarer tes frais réels pour les impôts sur le revenu ?'

Professional Life
Accountants (comptables) use it daily when advising businesses and individuals on fiscal optimization.
Public administration offices (les centres des finances publiques) are the physical locations where you might go to ask questions. You will see signs directing you to the 'service des impôts des particuliers'.

Une affiche : 'Date limite pour la déclaration en ligne des impôts sur le revenu : le 4 juin.'

Political campaigns are another major source. Candidates often debate whether to increase or decrease the 'tranches de l'impôt sur le revenu'. Finally, in literature or films dealing with social realism or bureaucracy, the struggle with taxes is a common trope. Hearing the term usually triggers a sense of administrative burden but also a recognition of one's participation in the collective French state. It is a word that bridges the gap between the individual's private wallet and the public's shared resources.
One of the most frequent errors for learners is confusing impôts sur le revenu with 'taxe'. In French, 'un impôt' is a general contribution to public charges without a direct equivalent in service, whereas 'une taxe' is often linked to a specific service (like 'taxe d'enlèvement des ordures ménagères' for trash collection). Using 'taxe sur le revenu' is technically incorrect and sounds unnatural to native speakers.
Impôt vs. Taxe
Impôt is for general funding; Taxe is for specific services. Don't swap them.

Faux : Je dois payer ma taxe sur le revenu.
Vrai : Je dois payer mes impôts sur le revenu.

Another common mistake is the preposition. English speakers often want to say 'impôts de revenu' or 'impôts pour le revenu'. The correct preposition is always 'sur' (on). Think of it as a weight or a levy placed 'on top' of the income you have earned.
Gender and Number
'Impôt' is masculine. In the plural, it is 'les impôts'. Beginners often forget the 's' in writing.

Faux : Les impôt sur le revenu sont chers.
Vrai : Les impôts sur le revenu sont élevés.

Misunderstanding the difference between 'le revenu' (income) and 'le salaire' (salary) can also lead to errors. Income tax applies to all revenue, not just your monthly salary. If you only say 'impôts sur le salaire', you are excluding other taxable earnings like dividends or rent.

Faux : J'ai fait ma déclaration d'impôts sur les revenus.
Vrai : J'ai fait ma déclaration d'impôts sur le revenu (singular 'revenu' is the official name of the tax).

Official vs. Common
Officially, it's 'L'impôt sur le revenu'. Commonly, people say 'Les impôts sur le revenu'. Both are acceptable, but mixing singular and plural incorrectly within a sentence is a mistake.
Finally, don't confuse 'déclarer' (to report) with 'payer' (to pay). You can declare your taxes and find out you owe zero euros. Reporting is the administrative act; paying is the financial one.
While impôts sur le revenu is the specific term for personal income tax, there are several related terms that you might encounter depending on the context. 'La fiscalité' is a broader term encompassing the entire tax system and laws of a country. If you are talking about the general act of paying taxes, you might use 'les prélèvements obligatoires', which includes both taxes and social security contributions.
La Fiscalité
The taxation system as a whole. Example: 'La fiscalité française est complexe.'

Les experts discutent souvent de la réforme de la fiscalité pour encourager l'investissement.

For businesses, the term is 'impôt sur les sociétés' (IS), which is the corporate income tax. It is important to distinguish this from personal income tax. Another alternative is 'les contributions', often used in more formal or historical contexts, such as 'la contribution sociale généralisée' (CSG), which is a specific type of tax that often appears alongside income tax on pay stubs.

Il a peur d'un contrôle du fisc après ses erreurs de déclaration.

Redevance
A fee for a specific right or service, like the 'redevance télé' (TV license fee), though this was recently abolished in France.

L'impôt sur la fortune immobilière (IFI) est différent des impôts sur le revenu.

Taxation vs. Imposition
'Taxation' is the process of taxing; 'Imposition' refers to the state of being taxed or the amount taxed.

Le taux d'imposition varie selon les tranches de revenus.

Understanding these nuances helps in navigating administrative documents and participating in economic discussions. While 'impôts sur le revenu' is the target for individuals, knowing about 'TVA' (Value Added Tax) and 'taxes foncières' (property taxes) completes your understanding of how the French state collects money. Each term has its own specific use case, and using them correctly demonstrates a high level of linguistic and cultural competence.
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Examples by Level

1

Je paie les impôts.

I pay the taxes.

Simple subject + verb + object.

2

Les impôts sont pour la France.

Taxes are for France.

Use of the verb 'être'.

3

Mon père paie des impôts.

My father pays taxes.

Third person singular conjugation of 'payer'.

4

Où sont les impôts ?

Where are the taxes?

Question structure with 'où'.

5

C'est cher, les impôts.

Taxes are expensive.

Using 'c'est' to express an opinion.

6

J'aime ma ville, donc je paie des impôts.

I love my city, so I pay taxes.

Conjunction 'donc' used to show result.

7

Les impôts paient les écoles.

Taxes pay for schools.

Plural subject and verb.

8

Voici mon papier pour les impôts.

Here is my paper for the taxes.

Using 'voici' to present something.

1

Je dois faire ma déclaration d'impôts sur le revenu.

I have to do my income tax declaration.

Modal verb 'devoir' + infinitive.

2

Les impôts sur le revenu sont difficiles à comprendre.

Income taxes are difficult to understand.

Adjective 'difficile' with preposition 'à'.

3

Est-ce que tu paies beaucoup d'impôts sur le revenu ?

Do you pay a lot of income tax?

Question using 'est-ce que'.

4

J'ai reçu mon avis d'impôts sur le revenu ce matin.

I received my income tax notice this morning.

Passé composé of 'recevoir'.

5

Il n'y a pas d'impôts sur le revenu pour les petits salaires.

There are no income taxes for small salaries.

Negation 'il n'y a pas de'.

6

Nous parlons des impôts sur le revenu au travail.

We are talking about income taxes at work.

Verb 'parler' with 'des' (de + les).

7

Elle utilise un site web pour ses impôts sur le revenu.

She uses a website for her income taxes.

Possessive adjective 'ses' for plural noun.

8

Les impôts sur le revenu changent chaque année.

Income taxes change every year.

Frequency expression 'chaque année'.

1

Il est important de bien calculer ses impôts sur le revenu.

It is important to calculate one's income taxes well.

Impersonal 'il est' + adjective + 'de'.

2

Si vous gagnez plus, vos impôts sur le revenu augmentent.

If you earn more, your income taxes increase.

Condition with 'si' + present tense.

3

J'ai réduit mes impôts sur le revenu grâce à un don.

I reduced my income taxes thanks to a donation.

Using 'grâce à' for positive cause.

4

Le prélèvement à la source simplifie les impôts sur le revenu.

Withholding tax simplifies income taxes.

Noun phrase as subject.

5

On peut demander un délai pour payer ses impôts sur le revenu.

One can ask for a delay to pay one's income taxes.

Impersonal 'on' + 'peut'.

6

Les impôts sur le revenu servent à financer les hôpitaux.

Income taxes are used to fund hospitals.

Verb 'servir à' + infinitive.

7

Vérifiez vos informations avant d'envoyer votre déclaration d'impôts sur le revenu.

Check your information before sending your income tax declaration.

Imperative + 'avant de'.

8

Je ne comprends pas le barème des impôts sur le revenu.

I don't understand the income tax scale.

Specific vocabulary 'le barème'.

1

La progressivité des impôts sur le revenu est un sujet de débat.

The progressivity of income taxes is a subject of debate.

Abstract noun 'progressivité'.

2

Le gouvernement envisage une réforme profonde des impôts sur le revenu.

The government is considering a deep reform of income taxes.

Verb 'envisager' + noun phrase.

3

Les tranches d'imposition déterminent le montant des impôts sur le revenu.

Tax brackets determine the amount of income taxes.

Technical term 'tranches d'imposition'.

4

Certains contribuables cherchent à optimiser leurs impôts sur le revenu.

Some taxpayers seek to optimize their income taxes.

Noun 'contribuables' (taxpayers).

5

Le quotient familial influence le calcul des impôts sur le revenu.

The family quotient influences the calculation of income taxes.

Specific French fiscal concept 'quotient familial'.

6

L'évasion fiscale nuit à la collecte des impôts sur le revenu.

Tax evasion harms the collection of income taxes.

Verb 'nuire à'.

7

Il a oublié de déclarer ses revenus fonciers dans ses impôts sur le revenu.

He forgot to declare his rental income in his income taxes.

Past infinitive 'avoir oublié de'.

8

Les impôts sur le revenu sont un levier de redistribution des richesses.

Income taxes are a lever for wealth redistribution.

Metaphorical use of 'levier'.

1

L'harmonisation européenne des impôts sur le revenu reste un défi majeur.

The European harmonization of income taxes remains a major challenge.

Complex subject with 'harmonisation'.

2

La fraude aux impôts sur le revenu est sévèrement sanctionnée par la loi.

Income tax fraud is severely punished by law.

Passive voice 'est sanctionnée'.

3

Le plafonnement des niches fiscales limite la réduction des impôts sur le revenu.

The capping of tax loopholes limits the reduction of income taxes.

Technical term 'niches fiscales'.

4

On observe une corrélation entre le niveau des impôts sur le revenu et les services publics.

A correlation is observed between the level of income taxes and public services.

Scientific/academic phrasing 'on observe une corrélation'.

5

Le contribuable peut contester son avis d'impôts sur le revenu auprès du tribunal administratif.

The taxpayer can contest their income tax notice at the administrative court.

Preposition 'auprès de' for authorities.

6

L'impôt sur le revenu est le socle de la solidarité nationale en France.

Income tax is the foundation of national solidarity in France.

Abstract noun 'socle' (foundation).

7

Les revenus de capitaux mobiliers sont intégrés au barème de l'impôt sur le revenu.

Income from movable capital is integrated into the income tax scale.

Financial terminology.

8

La complexité administrative des impôts sur le revenu décourage parfois les citoyens.

The administrative complexity of income taxes sometimes discourages citizens.

Subject-verb agreement with 'complexité'.

1

L'élasticité de l'impôt sur le revenu par rapport à la croissance économique est scrutée par les économistes.

The elasticity of income tax relative to economic growth is scrutinized by economists.

Advanced economic terminology.

2

La remise en cause du caractère progressif de l'impôt sur le revenu suscite de vifs émois politiques.

Challenging the progressive nature of income tax sparks intense political emotion.

Elegant phrasing 'suscite de vifs émois'.

3

L'impôt sur le revenu cristallise les tensions entre efficacité économique et équité sociale.

Income tax crystallizes tensions between economic efficiency and social equity.

Literary verb 'cristalliser'.

4

L'optimisation fiscale via des dispositifs transfrontaliers complexifie la perception de l'impôt sur le revenu.

Tax optimization via cross-border arrangements complicates the collection of income tax.

Complex noun phrases.

5

Les débats sur la fusion de la CSG et de l'impôt sur le revenu sont récurrents dans la sphère publique.

Debates on the merger of the CSG and income tax are recurrent in the public sphere.

Adjective 'récurrent'.

6

La dématérialisation totale de la déclaration d'impôts sur le revenu pose la question de l'exclusion numérique.

The total digitalization of the income tax declaration raises the question of digital exclusion.

Gerund-like noun 'dématérialisation'.

7

L'impôt sur le revenu agit comme un stabilisateur automatique en période de récession.

Income tax acts as an automatic stabilizer during a recession.

Macroeconomic concept.

8

L'architecture même de l'impôt sur le revenu reflète les valeurs républicaines de contribution proportionnelle.

The very architecture of income tax reflects the republican values of proportional contribution.

Intensive pronoun 'même'.

Synonyms

IR IRPP Fiscalité personnelle Le fisc Les contributions Prélèvements obligatoires Imposition Charges fiscales

Antonyms

Exonération Crédit d'impôt Remboursement Franchise d'impôt

Common Collocations

Déclarer ses impôts
Payer ses impôts
Avis d'impôts
Tranche d'imposition
Déduction fiscale
Réduction d'impôts
Fraude fiscale
Contrôle fiscal
Niche fiscale
Foyer fiscal

Common Phrases

Être imposable

— To have an income high enough to owe taxes. It means you are not exempt.

Depuis qu'il travaille à plein temps, il est devenu imposable.

Faire sa déclaration

— The common shorthand for filling out the income tax forms. Very common in spring.

J'ai passé tout le dimanche à faire ma déclaration.

Prélèvement à la source

— The system where tax is deducted directly from the paycheck. Standard in France since 2019.

Avec le prélèvement à la source, on ne sent plus passer l'impôt.

Avoir un crédit d'impôt

— To be owed money by the government due to specific expenses or overpayment.

Grâce aux travaux d'isolation, j'ai un crédit d'impôt de 500 euros.

Demander une remise gracieuse

— To formally ask the tax office to cancel or reduce a tax debt due to hardship.

Il a demandé une remise gracieuse après avoir perdu son emploi.

Le barème de l'impôt

— The official table used to calculate how much tax is owed based on income.

Le barème de l'impôt a été indexé sur l'inflation.

Taux d'imposition

— The percentage at which your income is taxed.

Mon taux d'imposition a augmenté cette année.

Revenu fiscal de référence

— The official income figure used to determine eligibility for social benefits.

Votre revenu fiscal de référence est indiqué sur votre avis.

Simulateur d'impôts

— An online tool to estimate ho

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