What is the reference tax income?

Your reference tax income is calculated by the tax authority from your taxable net income.

In order to obtain the reference tax income (RFR), the following must be added:

• Certain tax-exempt income (e.g. certain tips received in 2025 or the remuneration of the employee posted abroad)
• Certain income subject to a withholding tax (e.g. income from movable capital)
• Some abatements deductible (e.g. 40% on dividends)
• Certain expenses deductible from income (e.g. contributions and premiums)retirement savings deducted from total income)
• Taxable real estate capital gains.

The reference tax income is used in particular in the following situations:

• Benefit from certain tax advantages (e.g. tax credit for adaptation work from housing to loss of autonomy due to age or disability)
• Exemption from payment of mandatory flat-rate levy on certain investments
• Exemption of a real estate capital gain (e.g. for a retired or disabled person)
• Application of the zero ratio of withholding tax
• Calculation of the exceptional contribution on high incomes
• Exemption or relief from property tax
• Determination of CSG rate applicable on replacement income (zero rate, reduced rate, median rate, standard rate)
• Option of a micro-entrepreneur for the discharge of income tax
• Level of tenant resources in some rental investment schemes (e.g. Denormandy, Pinel)
• Entitlement to certain social benefits (e.g. college scholarship, allocation of social housing)
• Opening or maintaining a popular savings account
• Amount of certain pollution premiums (e.g. ecological bonus for a car).

Your reference tax income can be found on 1^re and the 3^e the page of your last income tax notice.