{ "article": { "LEGIARTI000042778499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042778499", "URL": "article/LEGI/ARTI/00/00/42/77/84/LEGIARTI000042778499.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042907511", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308322", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907517", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907548", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046136587", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046136545", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042778385", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042778391", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2020-12-31" } ] }, "@cid": "JORFTEXT000042753580", "@nor": "ECOX2023814L", "@num": "2020-1721", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042753580", "@c_titre_court": "LOI n°2020-1721 du 29 décembre 2020" }, { "@fin": "2999-01-01", "#text": "LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1)", "@debut": "2020-12-31", "@id_txt": "LEGITEXT000042778384", "@c_titre_court": "LOI n°2020-1721 du 29 décembre 2020" } ], "@date_publi": "2020-12-30", "@date_signature": "2020-12-29", "@num_parution_jo": "0315" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000042778499", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042753593", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 197\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 204 H\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 196 B\n
\n

\n
" } }, "LEGIARTI000006308322": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1981-07-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308322", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308322.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 160", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 194", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 195", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 9", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704549", "#text": "LOI 77-1467 1977-12-30 ART. 2 I FINANCES POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. 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I En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 15.850 F;
\n
5 % à la fraction du revenu comprise entre 15.850 F et 16.600 F;
\n
10 % à la fraction du revenu comprise entre 16.600 F et 19.850 F;
\n
15 % à la fraction du revenu comprise entre 19.850 F et 31.400 F;
\n
20 % à la fraction du revenu comprise entre 31.400 F et 41.250 F;
\n
25 % à la fraction du revenu comprise entre 41.250 F et 51.850 F;
\n
30 % à la fraction du revenu comprise entre 51.850 F et 62.700 F;
\n
35 % à la fraction du revenu comprise entre 62.700 F et 72.350 F;
\n
40 % à la fraction du revenu comprise entre 72.350 F et 125.200 F;
\n
45 % à la fraction du revenu comprise entre 125.200 F et 172.250 F;
\n
50 % à la fraction du revenu comprise entre 172.250 F et 211.900 F;
\n
55 % à la fraction du revenu comprise entre 211.900 F et 250.100 F;
\n
60 % à la fraction du revenu supérieure à 250.100 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
II et III (Abrogés).
\n
\n
IV L'impôt sur le revenu, dû par les sociétés visées à l'article 9, est calculé en appliquant au montant total des sommes à raison desquelles elles sont imposables le taux maximal prévu au I.
\n
\n
V (Disposition périmée).
\n
\n
1) Barème applicable pour la première fois pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1978. Pour l'imposition des revenus de l'année 1977, le barème avait été fixé par l'article 2-I de la loi n° 77-1467 du 30 décembre 1977.
\n
" } }, "LEGIARTI000006308323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-09-01", "DATE_DEBUT": "1981-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308323", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308323.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - 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"MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907517", "@fin": "2022-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978323", "@fin": "2023-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860759", "@fin": "2024-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805432", "@fin": "2025-02-16", "@num": "197", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 19.780 F ;
\n
5 % à la fraction du revenu comprise entre 19.780 F et 20.680 F ;
\n
10 % à la fraction du revenu comprise entre 20.680 F et 24.540 F ;
\n
15 % à la fraction du revenu comprise entre 24.540 F et 38.820 F ;
\n
20 % à la fraction du revenu comprise entre 38.820 F et 49.900 F ;
\n
25 % à la fraction du revenu comprise entre 49.900 F et 62.720 F ;
\n
30 % à la fraction du revenu comprise entre 62.720 F et 75.880 F ;
\n
35 % à la fraction du revenu comprise entre 75.880 F et 87.540 F ;
\n
40 % à la fraction du revenu comprise entre 87.540 F et 145.880 F ;
\n
45 % à la fraction du revenu comprise entre 145.880 F et 200.640 F ;
\n
50 % à la fraction du revenu comprise entre 200.640 F et 237.320 F ;
\n
55 % à la fraction du revenu comprise entre 237.320 F et 270.000 F ;
\n
60 % à la fraction du revenu supérieure à 270.000 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa.
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1980. Pour l'imposition des revenus de l'année 1979, le barème avait été fixé par l'article 3-I de la loi n° 80-30 du 18 janvier 1980.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
" } }, "LEGIARTI000006308324": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-07-10", "DATE_DEBUT": "1982-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308324", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308324.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 195", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 3 I FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 12 I, II 1, III 3, V 1 FINANCES POUR 1982 JORF 31 DECEMBRE 1980 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273482", "@num": "12", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 12 (P) JORF 31 DECEMBRE 1980 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 160", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 193 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 194", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. 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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 1er septembre 1982", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162773", "@fin": "1989-07-14", "#text": "CALCUL DE L'IMPOT.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des 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"LEGIARTI000006308328", "@fin": "1987-08-10", "@num": "197", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308329", "@fin": "1988-07-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308330", "@fin": "1989-07-14", "@num": "197", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308331", "@fin": "1990-06-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308332", "@fin": "1991-06-24", "@num": "197", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308333", "@fin": "1992-07-04", "@num": "197", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308340", "@fin": "1999-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308341", "@fin": "1999-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308342", "@fin": "2000-07-14", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308343", "@fin": "2001-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308344", "@fin": "2001-12-29", "@num": "197", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308345", "@fin": "2002-08-31", "@num": "197", "@etat": 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} }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426118", "@fin": "2018-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985566", "@fin": "2019-06-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687475", "@fin": "2020-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464047", "@fin": "2020-07-25", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159500", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041479341", "@fin": "2020-12-31", "@num": "197", "@etat": 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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
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Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
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0 % à la fraction du revenu qui n'excède pas 22.460 F ;
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5 % à la fraction du revenu comprise entre 22.460 F et 23.480 F ;
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10 % à la fraction du revenu comprise entre 23.480 F et 27.860 F ;
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15 % à la fraction du revenu comprise entre 27.860 F et 44.060 F ;
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20 % à la fraction du revenu comprise entre 44.060 F et 56.640 F ;
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25 % à la fraction du revenu comprise entre 56.640 F et 71.180 F ;
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30 % à la fraction du revenu comprise entre 71.180 F et 86.120 F ;
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35 % à la fraction du revenu comprise entre 86.120 F et 99.360 F ;
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40 % à la fraction du revenu comprise entre 99.360 F et 165.580 F ;
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45 % à la fraction du revenu comprise entre 165.580 F et 227.720 F ;
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50 % à la fraction du revenu comprise entre 227.720 F et 269.360 F ;
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55 % à la fraction du revenu comprise entre 269.360 F et 306.400 F ;
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60 % à la fraction du revenu supérieure à 306.400 F.
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Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
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Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (3).
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II, III et IV (Abrogés).
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V. (Disposition périmée).
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VI L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, d'une décote égale à la différence entre :
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- 2.600 F et son montant pour les contribuables imposés sur une part de quotient familial ;
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- 800 F et son montant pour les contribuables imposés sur une part et demie de quotient familial.
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Le montant de la décote est relevé chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, à la centaine de francs supérieure.
\n
VII La réduction d'impôt brut résultant de l'application des dispositions des articles 193 et suivants ne peut excéder 7.500 F pour chacune des demi-parts additionnelles au nombre de parts suivant :
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- une part pour les contribuables célibataires, divorcés ou veufs, ayant ou non des enfants ou des personnes assimilées à charge ;
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- deux parts pour les contribuables mariés ayant ou non des enfants ou des personnes assimilées à charge.
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(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1981.
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(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
\n
(3) Chiffres portés à 20.500F et 27.300 F pour 1981.
" } }, "LEGIARTI000006308325": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-20", "DATE_DEBUT": "1983-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006308325", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308325.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 160", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 193 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 194", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 195", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 3 I FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 ART. 2 I, III, IV FINANCES POUR 1983 JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273714", "@num": "2", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 2 (V) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. R582-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711153", "@num": "L141-10", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814283", "@num": "L141-19", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711053", "@num": "L145-3", "#text": "Code des pensions militaires d'invalidité et de... - art. L145-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045207447", "@num": "D5131-19", "#text": "Code du travail - art. D5131-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978385", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - 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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 25.240 F ;
\n
5 % à la fraction du revenu comprise entre 25.240 F et 26.380 F ;
\n
10 % à la fraction du revenu comprise entre 26.380 F et 31.280 F ;
\n
15 % à la fraction du revenu comprise entre 31.280 F et 49.480 F ;
\n
20 % à la fraction du revenu comprise entre 49.480 F et 63.620 F ;
\n
25 % à la fraction du revenu comprise entre 63.620 F et 79.940 F ;
\n
30 % à la fraction du revenu comprise entre 79.940 F et 96.720 F ;
\n
35 % à la fraction du revenu comprise entre 96.720 F et 111.580 F ;
\n
40 % à la fraction du revenu comprise entre 111.580 F et 185.940 F ;
\n
45 % à la fraction du revenu comprise entre 185.940 F et 255.720 F ;
\n
50 % à la fraction du revenu comprise entre 255.720 F et 302.500 F ;
\n
55 % à la fraction du revenu comprise entre 302.500 F et 344.080 F ;
\n
60 % à la fraction du revenu comprise entre 344.080 F et 390.000 F ;
\n
65 % à la fraction du revenu supérieure à 390.000 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (3).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, d'une décote égale à la différence entre :
\n
- 2.600 F et son montant pour les contribuables imposés sur une part de quotient familial ;
\n
- 800 F et son montant pour les contribuables imposés sur une part et demie de quotient familial.
\n
Le montant de la décote est relevé chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, à la centaine de francs supérieure.
\n
Toutefois, pour l'imposition des revenus de 1982, les montants de 2.600 F et 800 F sont portés respectivement à 3.200 F et 1.100 F.
\n
VII La réduction d'impôt brut résultant de l'application des dispositions des articles 193 et suivants ne peut excéder 8.450 F (4) pour chacune des demi-parts additionnelles au nombre de parts suivant :
\n
- une part pour les contribuables célibataires, divorcés ou veufs, ayant ou non des enfants ou des personnes assimilées à charge ;
\n
- deux parts pour les contribuables mariés ayant ou non des enfants ou des personnes assimilées à charge.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1982.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
\n
(3) Chiffres portés à 20.500F et 27.300 F pour 1981 et à 23.100 F et 30.700 F pour 1982.
\n
(4) Ce plafond était de 7.500 F pour l'imposition des revenus de 1981.
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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162773", "@fin": "1989-07-14", "#text": "CALCUL DE L'IMPOT.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048199998", "@fin": "1951-05-26", "@num": "197", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049356411", "@fin": "1952-04-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049435953", "@fin": "1954-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477334", "@fin": "1979-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308322", "@fin": "1981-07-01", "@num": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308334", "@fin": "1993-08-18", "@num": "197", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308335", "@fin": "1994-09-02", "@num": "197", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308336", "@fin": "1995-10-27", "@num": "197", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308337", "@fin": "1996-05-12", "@num": "197", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308338", "@fin": "1997-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308339", "@fin": "1998-04-22", "@num": "197", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308340", "@fin": "1999-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308341", "@fin": "1999-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308342", "@fin": "2000-07-14", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308343", "@fin": "2001-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308344", "@fin": "2001-12-29", "@num": "197", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308345", "@fin": "2002-08-31", "@num": "197", "@etat": 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"LEGIARTI000027978112", "@fin": "2014-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416896", "@fin": "2015-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021309", "@fin": "2016-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030090721", "@fin": "2015-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776514", "@fin": "2017-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805185", "@fin": "2018-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426118", "@fin": "2018-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985566", "@fin": "2019-06-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687475", "@fin": "2020-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464047", "@fin": "2020-07-25", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159500", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041479341", "@fin": "2020-12-31", "@num": "197", "@etat": 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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 27.540 F ;
\n
5 % à la fraction du revenu comprise entre 27.540 F et 28.780 F ;
\n
10 % à la fraction du revenu comprise entre 28.780 F et 34.140 F ;
\n
15 % à la fraction du revenu comprise entre 34.140 F et 53.980 F ;
\n
20 % à la fraction du revenu comprise entre 53.980 F et 69.400 F ;
\n
25 % à la fraction du revenu comprise entre 69.400 F et 87.220 F ;
\n
30 % à la fraction du revenu comprise entre 87.220 F et 105.520 F ;
\n
35 % à la fraction du revenu comprise entre 105.520 F et 121.740 F ;
\n
40 % à la fraction du revenu comprise entre 121.740 F et 202.860 F ;
\n
45 % à la fraction du revenu comprise entre 202.860 F et 279.000 F ;
\n
50 % à la fraction du revenu comprise entre 279.000 F et 330.020 F ;
\n
55 % à la fraction du revenu comprise entre 330.020 F et 375.400 F ;
\n
60 % à la fraction du revenu comprise entre 375.400 F et 425.500 F ;
\n
65 % à la fraction du revenu supérieure à 425.500 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (3).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, d'une décote égale à la différence entre :
\n
- 2.600 F et son montant pour les contribuables imposés sur une part de quotient familial ;
\n
- 800 F et son montant pour les contribuables imposés sur une part et demie de quotient familial.
\n
Le montant de la décote est relevé chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, à la centaine de francs supérieure. Toutefois, les montants de 2.600 F et de 800 F sont portés respectivement à 3.200 F et 1.100 F pour l'imposition des revenus de 1982 et à 3.700 F et 1.400 F pour l'imposition des revenus de 1983.
\n
VII La réduction d'impôt brut résultant de l'application des dispositions des articles 193 et suivants ne peut excéder 9.250 F (4) pour chacune des demi-parts additionnelles au nombre de parts suivant :
\n
- une part pour les contribuables célibataires, divorcés ou veufs, ayant ou non des enfants ou des personnes assimilées à charge ;
\n
- deux parts pour les contribuables mariés ayant ou non des enfants ou des personnes assimilées à charge.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1983.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
\n
(3) Chiffres portés à 23.100F et 30.700 F pour 1982 et à 25.300 F et 33.500 F pour 1983.
\n
(4) Ce plafond était de 8.450 F pour l'imposition des revenus de 1982.
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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 29.640 F ;
\n
5 % à la fraction du revenu comprise entre 29.640 F et 30.980 F ;
\n
10 % à la fraction du revenu comprise entre 30.980 F et 36.740 F ;
\n
15 % à la fraction du revenu comprise entre 36.740 F et 58.100 F ;
\n
20 % à la fraction du revenu comprise entre 58.100 F et 74.680 F ;
\n
25 % à la fraction du revenu comprise entre 74.680 F et 93.840 F ;
\n
30 % à la fraction du revenu comprise entre 93.840 F et 113.540 F ;
\n
35 % à la fraction du revenu comprise entre 113.540 F et 131.000 F ;
\n
40 % à la fraction du revenu comprise entre 131.000 F et 218.280 F ;
\n
45 % à la fraction du revenu comprise entre 218.280 F et 300.200 F ;
\n
50 % à la fraction du revenu comprise entre 300.200 F et 355.100 F ;
\n
55 % à la fraction du revenu comprise entre 355.100 F et 403.940 F ;
\n
60 % à la fraction du revenu comprise entre 403.940 F et 457.840 F ;
\n
65 % à la fraction du revenu supérieure à 457.850 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (3).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, d'une décote égale à la différence entre :
\n
- 2.600 F et son montant pour les contribuables imposés sur une part de quotient familial ;
\n
- 800 F et son montant pour les contribuables imposés sur une part et demie de quotient familial.
\n
Le montant de la décote est relevé chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, à la centaine de francs supérieure. Toutefois, les montants de 2.600 F et de 800 F sont portés respectivement à 3.200 F et 1.100 F pour l'imposition des revenus de 1982 et à 3.700 F et 1.400 F pour l'imposition des revenus de 1983.
\n
VII La réduction d'impôt brut résultant de l'application des dispositions des articles 193 et suivants ne peut excéder 9.960 F (4) pour chacune des demi-parts additionnelles au nombre de parts suivant :
\n
- une part pour les contribuables célibataires, divorcés ou veufs, ayant ou non des enfants ou des personnes assimilées à charge ;
\n
- deux parts pour les contribuables mariés ayant ou non des enfants ou des personnes assimilées à charge.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1984.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
\n
(3) Chiffres portés à 27.230F et 36.050 F pour 1984.
\n
(4) Ce plafond était de 9.250 F pour l'imposition des revenus de 1983.
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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - 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art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 juillet 1986", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162773", "@fin": "1989-07-14", "#text": "CALCUL DE L'IMPOT.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des 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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n 0 % à la fraction du revenu qui n'excède pas 31.300 F ;
\n 5 % à la fraction du revenu comprise entre 31.300 F et 32.720 F ;
\n 10 % à la fraction du revenu comprise entre 32.720 F et 38.800 F ;
\n 15 % à la fraction du revenu comprise entre 38.800 F et 61.360 F ;
\n 20 % à la fraction du revenu comprise entre 61.360 F et 78.880 F ;
\n 25 % à la fraction du revenu comprise entre 78.880 F et 99.100 F ;
\n 30 % à la fraction du revenu comprise entre 99.100 F et 119.900 F ;
\n 35 % à la fraction du revenu comprise entre 119.900 F et 138.340 F ;
\n 40 % à la fraction du revenu comprise entre 138.340 F et 230.500 F ;
\n 45 % à la fraction du revenu comprise entre 230.500 F et 317.020 F ;
\n 50 % à la fraction du revenu comprise entre 317.020 F et 374.980 F ;
\n 55 % à la fraction du revenu comprise entre 374.980 F et 426.560 F ;
\n 60 % à la fraction du revenu comprise entre 426.560 F et 483.480 F ;
\n 65 % à la fraction du revenu supérieure à 483.480 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (3).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, d'une décote égale à la différence entre :
\n
- 2.600 F et son montant pour les contribuables imposés sur une part de quotient familial ;
\n
- 800 F et son montant pour les contribuables imposés sur une part et demie de quotient familial.
\n
Le montant de la décote est relevé chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, à la centaine de francs supérieure. Toutefois, les montants de 2.600 F et de 800 F sont portés respectivement à 3.200 F et 1.100 F pour l'imposition des revenus de 1982 et à 3.700 F et 1.400 F pour l'imposition des revenus de 1983 (4),
\n
VII La réduction d'impôt brut résultant de l'application des dispositions des articles 193 et suivants ne peut excéder 10.520 F (5) pour chacune des demi-parts additionnelles au nombre de parts suivant :
\n
- une part pour les contribuables célibataires, divorcés ou veufs, ayant ou non des enfants ou des personnes assimilées à charge ;
\n
- deux parts pour les contribuables mariés ayant ou non des enfants ou des personnes assimilées à charge.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1985.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
\n
(3) Chiffres portés à 27.230 F et 36.050 F pour 1984 et à 28.760 F et 38.070 F pour 1985.
\n
(4) 4.000 F et 1.600 F pour l'imposition des revenus de 1984 et à 4.300 F et 1.700 F pour l'imposition des revenus de 1985.
\n
(5) Chiffre applicable à l'imposition des revenus de 1985.
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art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - 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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 32.060 F ;
\n
5 % à la fraction du revenu comprise entre 32.060 F et 33.520 F ;
\n
10 % à la fraction du revenu comprise entre 335200 F et 39.740 F ;
\n
15 % à la fraction du revenu comprise entre 39.740 F et 62.840 F ;
\n
20 % à la fraction du revenu comprise entre 62.840 F et 80.780 F ;
\n
25 % à la fraction du revenu comprise entre 80.780 F et 101.480 F ;
\n
30 % à la fraction du revenu comprise entre 101.480 F et 122.780 F ;
\n
35 % à la fraction du revenu comprise entre 122.780 F et 141.660 F ;
\n
40 % à la fraction du revenu comprise entre 141.660 F et 236.040 F ;
\n
45 % à la fraction du revenu comprise entre 236.040 F et 324.620 F ;
\n
50 % à la fraction du revenu comprise entre 324.620 F et 383.980 F ;
\n
55 % à la fraction du revenu comprise entre 383.980 F et 436.800 F ;
\n
58 % à la fraction du revenu supérieure à 436.800 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (3).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 4 400 F et son montant (4).
\n
VII La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 10 770 F par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 13 770 F lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de de 10 770 F par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1986.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
\n
(3) Chiffres portés à 27.230 F et 36.050 F pour 1984 et à 28.760 F et 38.070 F pour 1985 et 38.990 pour 1986.
\n
(4) Chiffre applicable pour l'imposition des revenus de 1986.
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"MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907517", "@fin": "2022-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978323", "@fin": "2023-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860759", "@fin": "2024-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805432", "@fin": "2025-02-16", "@num": "197", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 33.120 F ;
\n
5 % à la fraction du revenu comprise entre 33.120 F et 34.640 F ;
\n
9,6 % à la fraction du revenu comprise entre 34.640 F et 41.060 F ;
\n
14,4 % à la fraction du revenu comprise entre 41.060 F et 64.920 F ;
\n
19,2 % à la fraction du revenu comprise entre 64.920 F et 83.460 F ;
\n
24 % à la fraction du revenu comprise entre 83.460 F et 104.820 F ;
\n
28,8 % à la fraction du revenu comprise entre 104.820 F et 126.840 F ;
\n
33,6 % à la fraction du revenu comprise entre 126.840 F et 146.340 F ;
\n
38,4 % à la fraction du revenu comprise entre 146.340 F et 243.820 F ;
\n
43,2 % à la fraction du revenu comprise entre 243.820 F et 335.340 F ;
\n
49 % à la fraction du revenu comprise entre 335.340 F et 396.660 F ;
\n
53,9 % à la fraction du revenu comprise entre 396.660 F et 451.220 F ;
\n
56,8 % à la fraction du revenu supérieure à 451.220 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane. Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (2).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI. L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 4 400 F et son montant.
\n
VII. La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 11 130 F par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 14 230 F (3) lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de de 11 130 F (3) par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1987.
\n
(2) Chiffres portés à 29.450 F et 38.990 F pour 1986, à 30.430 F et 40.280 F pour 1987.
\n
(3) Ces montants étaient fixés à 10.770 F et 13.770 F pour l'imposition des revenus de 1986.
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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 34.000 F ;
\n
5 % à la fraction du revenu comprise entre 34.000 F et 35.560 F ;
\n
9,6 % à la fraction du revenu comprise entre 35.560 F et 42.140 F ;
\n 14,4 % à la fraction du revenu comprise entre 42.140 F et 66.620 F ;
\n 19,2 % à la fraction du revenu comprise entre 66.620 F et 85.640 F ;
\n 24 % à la fraction du revenu comprise entre 85.640 F et 107.540 F ;
\n 28,8 % à la fraction du revenu comprise entre 107.540 F et 130.140 F ;
\n 33,6 % à la fraction du revenu comprise entre 130.140 F et 150.140 F ;
\n 38,4 % à la fraction du revenu comprise entre 150.140 F et 250.160 F ;
\n 43,2 % à la fraction du revenu comprise entre 250.160 F et 344.060 F ;
\n 49 % à la fraction du revenu comprise entre 344.060 F et 406.980 F ;
\n 53,9 % à la fraction du revenu comprise entre 406.980 F et 482.960 F ;
\n 56,8 % à la fraction du revenu supérieure à 462.960 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane. Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (2).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI. L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 4.520 F et son montant.
\n
VII. La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 11.420 F (3) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 14.600 F (3) lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de 11.420 F (3) par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1988.
\n
(2) Chiffres portés à 30.430 F et 40.280 F pour 1987, à 31.230 F et 41.330 F pour 1988.
\n
(3) Ces montants étaient fixés à 11.130 F et 14.230 F pour l'imposition des revenus de 1987, 11.420 et 14.600 pour l'imposition des revenus de 1988.
" } }, "LEGIARTI000006308332": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006308332", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308332.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 160", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 193 et s.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 194", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 195", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6 4", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 3 I Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 2 I Finances pour 1990 JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. 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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - 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"197", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805185", "@fin": "2018-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426118", "@fin": "2018-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985566", "@fin": "2019-06-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687475", "@fin": "2020-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464047", "@fin": "2020-07-25", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n 0 % à la fraction du revenu qui n'excède pas 35.140 F ;
\n 5 % à la fraction du revenu comprise entre 35.140 F et 36.740 F ;
\n 9,6 % à la fraction du revenu comprise entre 36.740 F et 43.540 F ;
\n 14,4 % à la fraction du revenu comprise entre 43.540 F et 68.820 F ;
\n 19,2 % à la fraction du revenu comprise entre 68.820 F et 85.480 F ;
\n 24 % à la fraction du revenu comprise entre 88.480 F et 111.080 F ;
\n 28,8 % à la fraction du revenu comprise entre 111.080 F et 134.440 F ;
\n 33,6 % à la fraction du revenu comprise entre 134.440 F et 155.100 F ;
\n 38,4 % à la fraction du revenu comprise entre 155.100 F et 258.420 F ;
\n 43,2 % à la fraction du revenu comprise entre 258.420 F et 355.420 F ;
\n 49 % à la fraction du revenu comprise entre 355.420 F et 420.420 F ;
\n 53,9 % à la fraction du revenu comprise entre 420.420 F et 478.240 F ;
\n 56,8 % à la fraction du revenu supérieure à 478.240 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane. Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (2).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI. L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 4.670 F et son montant (Chiffre applicable pour l'imposition des revenus de 1989. pour 1988 il était de 4.520 F).
\n
VII. La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 11.800 F (3) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 15.090 F (3) lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de 11.800 F (3) par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1989.
\n
(2) Chiffres portés à 30.430 F et 40.280 F pour 1987, à 31.230 F et 41.330 F pour 1988.
\n
(3) Ces montants étaient fixés à 11.420 F et 14.600 F pour l'imposition des revenus de 1988.
" } }, "LEGIARTI000006308333": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006308333", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308333.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAL" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 160", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 194", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 195", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6 4", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 3 I Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006317953", "@num": "2", "#text": "Loi - art. 2 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. 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L145-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045207447", "@num": "D5131-19", "#text": "Code du travail - art. 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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048199998", "@fin": "1951-05-26", "@num": "197", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049356411", "@fin": "1952-04-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049435953", "@fin": "1954-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477334", "@fin": "1979-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308322", "@fin": "1981-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308323", "@fin": "1982-09-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308324", "@fin": "1983-07-10", "@num": "197", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308325", "@fin": "1984-07-20", "@num": "197", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308326", "@fin": "1985-07-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1984-07-20", 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"MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308333", "@fin": "1992-07-04", "@num": "197", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308334", "@fin": "1993-08-18", "@num": "197", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308335", "@fin": "1994-09-02", "@num": "197", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308336", "@fin": "1995-10-27", "@num": "197", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308337", "@fin": "1996-05-12", "@num": "197", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308338", "@fin": "1997-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308339", "@fin": "1998-04-22", "@num": "197", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308340", "@fin": "1999-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308341", "@fin": "1999-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308342", "@fin": "2000-07-14", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308343", "@fin": "2001-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308344", "@fin": "2001-12-29", "@num": "197", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308345", "@fin": "2002-08-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308346", "@fin": "2002-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308347", "@fin": "2003-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308348", "@fin": "2004-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308349", "@fin": "2005-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308350", "@fin": "2006-12-27", "@num": "197", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308351", "@fin": "2007-12-28", "@num": "197", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888080", "@fin": "2008-12-29", "@num": "197", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020034044", "@fin": "2010-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625085", "@fin": "2011-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374383", "@fin": "2013-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946345", "@fin": "2013-09-21", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978112", "@fin": "2014-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416896", "@fin": "2015-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021309", "@fin": "2016-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030090721", "@fin": "2015-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776514", "@fin": "2017-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805185", "@fin": "2018-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426118", "@fin": "2018-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985566", "@fin": "2019-06-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687475", "@fin": "2020-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464047", "@fin": "2020-07-25", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 36.280 F ;
\n
5 % à la fraction du revenu comprise entre 36.280 F et 37.920 F ;
\n
9,6 % à la fraction du revenu comprise entre 37.920 F et 44.940 F ;
\n 14,4 % à la fraction du revenu comprise entre 44.940 F et 71.040 F ;
\n 19,2 % à la fraction du revenu comprise entre 71.040 F et 91.320 F ;
\n 24 % à la fraction du revenu comprise entre 91.320 F et 114.640 F ;
\n 28,8 % à la fraction du revenu comprise entre 114.640 F et 138.740 F ;
\n 33,6 % à la fraction du revenu comprise entre 138.740 F et 160.060 F ;
\n 38,4 % à la fraction du revenu comprise entre 160.060 F et 266.680 F ;
\n 43,2 % à la fraction du revenu comprise entre 266.680 F et 366.800 F ;
\n 49 % à la fraction du revenu comprise entre 366.800 F et 433.880 F ;
\n 53,9 % à la fraction du revenu comprise entre 433.880 F et 493.540 F ;
\n 56,8 % à la fraction du revenu supérieure à 493.540 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane. Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (2).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI. L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 4.820 F et son montant (Chiffre applicable pour l'imposition des revenus de 1990, pour 1989 il était de 4.670 F).
\n
VII. La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 12.180 F (3) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 15.580 F (3) lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de 12.180 F (3) par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1990.
\n
(2) Chiffres portés à 32.270 F et 42.700 F pour 1989, à 31.230 F et 41.330 F pour 1988.
\n
(3) Ces chiffres s'appliquent pour l'imposition des revenus de 1990 ; ces montants étaient fixés à 11.800 F et 15.090 F pour l'imposition des revenus de 1989.
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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 37.380 F ;
\n
5 % à la fraction du revenu comprise entre 37.380 F et 39.060 F ;
\n
9,6 % à la fraction du revenu comprise entre 39.060 F et 46.300 F ;
\n 14,4 % à la fraction du revenu comprise entre 46.300 F et 73.180 F ;
\n 19,2 % à la fraction du revenu comprise entre 73.180 F et 94.060 F ;
\n 24 % à la fraction du revenu comprise entre 94.060 F et 118.080 F ;
\n 28,8 % à la fraction du revenu comprise entre 118.080 F et 142.900 F ;
\n 33,6 % à la fraction du revenu comprise entre 142.900 F et 164.860 F ;
\n 38,4 % à la fraction du revenu comprise entre 164.860 F et 274.680 F ;
\n 43,2 % à la fraction du revenu comprise entre 274.680 F et 377.800 F ;
\n 49 % à la fraction du revenu comprise entre 377.800 F et 446.900 F ;
\n 53,9 % à la fraction du revenu comprise entre 446.900 F et 508.340 F ;
\n 56,8 % à la fraction du revenu supérieure à 508.340 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au deuxième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane.
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI. L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 4.970 F et son montant (Chiffre applicable pour l'imposition des revenus de 1991, pour 1990 il était de 4.820 F).
\n
VII. La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 12.550 F (2) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 16.050 F (2) lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de 12.550 F (2) par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1991.
\n
(2) Ces chiffres s'appliquent pour l'imposition des revenus de 1991 ; ces montants étaient fixés à 12.180 F et 15.580 F pour l'imposition des revenus de 1990.
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L145-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045207447", "@num": "D5131-19", "#text": "Code du travail - art. D5131-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978385", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048199998", "@fin": "1951-05-26", "@num": "197", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049356411", "@fin": "1952-04-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049435953", "@fin": "1954-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477334", "@fin": "1979-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308322", "@fin": "1981-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308323", "@fin": "1982-09-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308324", "@fin": "1983-07-10", "@num": "197", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308325", "@fin": "1984-07-20", "@num": "197", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308326", "@fin": "1985-07-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308327", "@fin": "1986-07-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1985-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308328", "@fin": "1987-08-10", "@num": "197", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308329", "@fin": "1988-07-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308330", "@fin": "1989-07-14", "@num": "197", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308331", "@fin": "1990-06-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308332", "@fin": "1991-06-24", "@num": "197", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308333", "@fin": "1992-07-04", "@num": "197", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308334", "@fin": "1993-08-18", "@num": "197", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308335", "@fin": "1994-09-02", "@num": "197", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308336", "@fin": "1995-10-27", "@num": "197", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308337", "@fin": "1996-05-12", "@num": "197", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308338", "@fin": "1997-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308339", "@fin": "1998-04-22", "@num": "197", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308340", "@fin": "1999-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308341", "@fin": "1999-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308342", "@fin": "2000-07-14", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308343", "@fin": "2001-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308344", "@fin": "2001-12-29", "@num": "197", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308345", "@fin": "2002-08-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308346", "@fin": "2002-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308347", "@fin": "2003-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308348", "@fin": "2004-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308349", "@fin": "2005-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308350", "@fin": "2006-12-27", "@num": "197", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308351", "@fin": "2007-12-28", "@num": "197", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888080", "@fin": "2008-12-29", "@num": "197", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020034044", "@fin": "2010-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625085", "@fin": "2011-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374383", "@fin": "2013-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946345", "@fin": "2013-09-21", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978112", "@fin": "2014-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416896", "@fin": "2015-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021309", "@fin": "2016-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030090721", "@fin": "2015-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776514", "@fin": "2017-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805185", "@fin": "2018-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426118", "@fin": "2018-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985566", "@fin": "2019-06-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687475", "@fin": "2020-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464047", "@fin": "2020-07-25", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 38.440 F ;
\n
5 % à la fraction du revenu comprise entre 38.440 F et 40.160 F ;
\n
9,6 % à la fraction du revenu comprise entre 40.160 F et 47.600 F ;
\n 14,4 % à la fraction du revenu comprise entre 47.600 F et 75.240 F ;
\n 19,2 % à la fraction du revenu comprise entre 75.240 F et 96.700 F ;
\n 24 % à la fraction du revenu comprise entre 96.700 F et 121.380 F ;
\n 28,8 % à la fraction du revenu comprise entre 121.380 F et 146.900 F ;
\n 33,6 % à la fraction du revenu comprise entre 146.900 F et 169.480 F ;
\n 38,4 % à la fraction du revenu comprise entre 169.480 F et 282.380 F ;
\n 43,2 % à la fraction du revenu comprise entre 282.380 F et 388.380 F ;
\n 49 % à la fraction du revenu comprise entre 388.380 F et 459.420 F ;
\n 53,9 % à la fraction du revenu comprise entre 459.420 F et 522.580 F ;
\n 56,8 % à la fraction du revenu supérieure à 522.580 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au deuxième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane.
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI. L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 5.110 F et son montant (Chiffre applicable pour l'imposition des revenus de 1992, pour 1991 il était de 4.970 F).
\n
VII. La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 12.910 F (2) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 16.500 F (2) lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de 12.910 F (2) par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1992.
\n
(2) Ces chiffres s'appliquent pour l'imposition des revenus de 1992 ; ces montants étaient fixés à 12.550 F et 16.050 F pour l'imposition des revenus de 1991.
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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu : (1) 1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 21 900 F les taux de :
\n
12 p. 100 pour la fraction supérieure à 21 900 F et inférieure ou égale à 47 900 F ;
\n
25 p. 100 pour la fraction supérieure à 47 900 F et inférieure ou égale à 84 300 F ;
\n
35 p. 100 pour la fraction supérieure à 84 300 F et inférieure ou égale à 136 500 F ;
\n
45 p. 100 pour la fraction supérieure à 136 500 F et inférieure ou égale à 222 100 F ;
\n
50 p. 100 pour la fraction supérieure à 222 100 F et inférieure ou égale à 273 900 F ;
\n
56,8 p. 100 pour la fraction supérieure à 273 900 F.
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 15 400 F par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 19 060 F.
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 p. 100, dans la limite de 33 310 F, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 p. 100, dans la limite de 44 070 F, pour les contribuables domiciliés dans le département de la Guyane.
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 4 180 F et son montant.
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes ; elles ne peuvent pas donner lieu à remboursement.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1993.
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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu : (1)
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 22 210 F les taux de :
\n
12 p. 100 pour la fraction supérieure à 22 210 F et inférieure ou égale à 48 570 F ;
\n
25 p. 100 pour la fraction supérieure à 48 570 F et inférieure ou égale à 85 480 F ;
\n
35 p. 100 pour la fraction supérieure à 85 480 F et inférieure ou égale à 138 410 F ;
\n
45 p. 100 pour la fraction supérieure à 138 410 F et inférieure ou égale à 225 210 F ;
\n
50 p. 100 pour la fraction supérieure à 225 210 F et inférieure ou égale à 277 730 F ;
\n
56,8 p. 100 pour la fraction supérieure à 277 730 F.
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder ((15 620 F)) (1) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à ((19 330 F)) (1).
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 p. 100, dans la limite de 33 310 F, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 p. 100, dans la limite de 44 070 F, pour les contribuables domiciliés dans le département de la Guyane.
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre ((4 240 F)) (1) et son montant.
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes ; elles ne peuvent pas donner lieu à remboursement.
\n
(1) Barème et chiffres applicables pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1994.
\n
" } }, "LEGIARTI000006308338": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006308338", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308338.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAQ" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319333", "@num": "2", "#text": "Loi - art. 2 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319334", "@num": "3", "#text": "Loi - art. 3 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 4 B, 6, 199 quater B à 200", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. 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L145-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045207447", "@num": "D5131-19", "#text": "Code du travail - art. D5131-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978385", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu : (1)
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 22 610 F les taux de :
\n
12 p. 100 pour la fraction supérieure à 22 610 F et inférieure ou égale à 49 440 F ;
\n
25 p. 100 pour la fraction supérieure à 49 440 F et inférieure ou égale à 87 020 F ;
\n
35 p. 100 pour la fraction supérieure à 87 020 F et inférieure ou égale à 140 900 F ;
\n
45 p. 100 pour la fraction supérieure à 140 900 F et inférieure ou égale à 229 260 F ;
\n
50 p. 100 pour la fraction supérieure à 229 260 F et inférieure ou égale à 282 730 F ;
\n
56,8 p. 100 pour la fraction supérieure à 282 730 F.
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder ((15 900 F)) (1) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 ((qui répondent aux conditions fixées au II de l'article 194)) (M), la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à ((19 680 F)) (1).
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 p. 100, dans la limite de 33 310 F, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 p. 100, dans la limite de 44 070 F, pour les contribuables domiciliés dans le département de la Guyane.
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre ((4 320 F)) (1) et son montant.
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes ; elles ne peuvent pas donner lieu à remboursement.
\n
(1) Barème et chiffres applicables pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1995.
\n

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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-02-10 5B-8-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048199998", "@fin": "1951-05-26", "@num": "197", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049356411", "@fin": "1952-04-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049435953", "@fin": "1954-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477334", "@fin": "1979-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308322", "@fin": "1981-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308323", "@fin": "1982-09-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308324", "@fin": "1983-07-10", "@num": "197", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308325", "@fin": "1984-07-20", "@num": "197", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308326", "@fin": "1985-07-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1984-07-20", 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"MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308333", "@fin": "1992-07-04", "@num": "197", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308334", "@fin": "1993-08-18", "@num": "197", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308335", "@fin": "1994-09-02", "@num": "197", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308336", "@fin": "1995-10-27", "@num": "197", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308337", "@fin": "1996-05-12", "@num": "197", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308338", "@fin": "1997-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308339", "@fin": "1998-04-22", "@num": "197", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308340", "@fin": "1999-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308341", "@fin": "1999-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308342", "@fin": "2000-07-14", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308343", "@fin": "2001-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308344", "@fin": "2001-12-29", "@num": "197", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308345", "@fin": "2002-08-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308346", "@fin": "2002-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308347", "@fin": "2003-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308348", "@fin": "2004-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308349", "@fin": "2005-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946345", "@fin": "2013-09-21", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978112", "@fin": "2014-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416896", "@fin": "2015-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021309", "@fin": "2016-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030090721", "@fin": "2015-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776514", "@fin": "2017-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805185", "@fin": "2018-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426118", "@fin": "2018-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985566", "@fin": "2019-06-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687475", "@fin": "2020-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464047", "@fin": "2020-07-25", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159500", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041479341", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907517", "@fin": "2022-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978323", "@fin": "2023-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860759", "@fin": "2024-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805432", "@fin": "2025-02-16", "@num": "197", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu (1) ;
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 25 610 F les taux de :
\n
10,5p . 100 pour la fraction supérieure à 25 610 F et inférieure ou égale à 50 380 F ;
\n
24 p. 100 pour la fraction supérieure à 50 380 F et inférieure ou égale à 88 670 F ;
\n
33 p. 100 pour la fraction supérieure à 88 670 F et inférieure ou égale à 143 580 F ;
\n
43 p. 100 pour la fraction supérieure à 143 580 F et inférieure ou égale à 233 620 F ;
\n
48 p. 100 pour la fraction supérieure à 233 620 F et inférieure ou égale à 288 100 F ;
\n
54 p. 100 pour la fraction supérieure à 288 100 F.
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 16 200 F (1) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 20 050 F (1).
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 p. 100, dans la limite de 33 310 F, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 p. 100, dans la limite de 44 070 F, pour les contribuables domiciliés dans le département de la Guyane.
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 3 260 F (1) et son montant.
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation de l'avoir fiscal, des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
\n
II. Pour l'imposition des revenus des années 1997, 1998, 1999 et 2000, en ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu les taux de :
\n
REVENUS DE 1997
\n
TRANCHES :
\n
Supérieure à 27 630 F et inférieure ou égale à 50 380 F
\n
TAUX : 9,5 %
\n
Supérieure à 50 380 F et inférieure ou égale à 88 670 F
\n
TAUX : 3 %
\n
Supérieure à 88 670 F et inférieure ou égale à 135 000 F
\n
TAUX : 32 %
\n
Supérieure à 135 000 F et inférieure ou égale à 211 000 F
\n
TAUX : 41 %
\n
Supérieure à 211 000 F et inférieure ou égale à 275 000 F
\n
TAUX : 46 %
\n
Supérieure à 275 000 F
\n
TAUX : 52 %
\n
REVENUS DE 1998
\n
TRANCHES :
\n
Supérieure à 29 780 F et inférieure ou égale à 50 380 F
\n
TAUX : 8,5 %
\n
Supérieure à 50 380 F et inférieure ou égale à 88 670 F
\n
TAUX : 22 %
\n
Supérieure à 88 670 F et inférieure ou égale à 122 300 F
\n
TAUX : 31 %
\n
Supérieure à 122 300 F et inférieure ou égale à 187 500 F
\n
TAUX : 39 %
\n
Supérieure à 187 500 F et inférieure ou égale à 261 900 F
\n
TAUX : 44 %
\n
Supérieure à 261 900 F
\n
TAUX : 50 %
\n
REVENUS DE 1999
\n
TRANCHES
\n
Supérieure à 32 510 F et inférieure ou égale à 50 380 F
\n
TAUX : 7,5 %
\n
Supérieure à 50 380 F et inférieure ou égale à 88 670 F
\n
TAUX : 21 %
\n
Supérieure à 88 670 F et inférieure ou égale à 111 660 F
\n
TAUX : 29 %
\n
Supérieure à 111 660 F et inférieure ou égale à 165 760 F
\n
TAUX : 37 %
\n
Supérieure à 165 760 F et inférieure ou égale à 248 800 F
\n
TAUX : 43 %
\n
Supérieure à 248 800 F
\n
TAUX : 48,5 %
\n
REVENUS DE 2000
\n
TRANCHES
\n
Supérieure à 40 190 F et inférieure ou égale à 50 380 F
\n
TAUX : 7 %
\n
Supérieure à 50 380 F et inférieure ou égale à 88 670 F
\n
TAUX : 20 %
\n
Supérieure à 88 670 F et inférieure ou égale à 101 000 F
\n
TAUX : 28 %
\n
Supérieure à 101 000 F et inférieure ou égale à 143 580 F
\n
TAUX : 35 %
\n
Supérieure à 143 580 F et inférieure ou égale à 233 620 F
\n
TAUX : 41 %
\n
Supérieure à 233 620 F
\n
TAUX : 47 %
\n
2. Les premier et deuxième alinéas du 2 du I sont applicables ;
\n
3. Les dispositions du 3 du I sont applicables.
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre :
\n
2 580 F et son montant, pour l'imposition des revenus de 1997 ;
\n
1 900 F et son montant, pour l'imposition des revenus de 1998;
\n
1 220 F et son montant, pour l'imposition des revenus de 1999.
\n
5. Les dispositions du 5 du I sont applicables.
\n
(1) Barème et chiffres applicables pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1996.
\n
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L145-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045207447", "@num": "D5131-19", "#text": "Code du travail - art. D5131-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978385", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-02-10 5B-8-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-21 5B-6-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu : (1)
\n
((1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 25 890 F les taux de :
\n
10,5 % pour la fraction supérieure à 25 890 F et inférieure ou égale à 50 930 F ;
\n
24 % pour la fraction supérieure à 50 930 F et inférieure ou égale à 89 650 F ;
\n
33 % pour la fraction supérieure à 89 650 F et inférieure ou égale à 145 160 F ;
\n
43 % pour la fraction supérieure à 145 160 F et inférieure ou égale à 236 190 F ;
\n
48 % pour la fraction supérieure à 236 190 F et inférieure ou égale à 291 270 F ;
\n
54 % pour la fraction supérieure à 291 270 F)) (M) ;
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder ((16 380 F)) (M) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à ((20 270 F)) (M).
\n
((Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 6 100 F pour l'imposition des années postérieures à l'année du vingt-sixième anniversaire de la naissance du dernier enfant)) (M).
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 p. 100, dans la limite de 33 310 F, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 p. 100, dans la limite de 44 070 F, pour les contribuables domiciliés dans le département de la Guyane.
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre ((3 300 F)) (M) et son montant.
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation de l'avoir fiscal, des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
\n
(1) Barème et chiffres applicables pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1997.
\n
(M) Modification.
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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
((1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 26 100 F le taux de (1) :
\n
10,5 % pour la fraction supérieure à 26 100 F et inférieure ou égale à 51 340 F ;
\n
24 % pour la fraction supérieure à 51 340 F et inférieure ou égale à 90 370 F ;
\n
33 % pour la fraction supérieure à 90 370 F et inférieure ou égale à 146 320 F ;
\n
43 % pour la fraction supérieure à 146 320 F et inférieure ou égale à 238 080 F ;
\n
48 % pour la fraction supérieure à 238 080 F et inférieure ou égale à 293 600 F ;
\n
54 % pour la fraction supérieure à 293 600 F)) (M) ;
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder ((11 000 F)) (M) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 20 270 F.
\n
Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 6 100 F pour l'imposition des années postérieures à l'année du vingt-sixième anniversaire de la naissance du dernier enfant ;
\n
((Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 5 380 F pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement)) (M).
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 p. 100, dans la limite de 33 310 F, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 p. 100, dans la limite de 44 070 F, pour les contribuables domiciliés dans le département de la Guyane.
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre ((3 330 F)) (M) et son montant.
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation de l'avoir fiscal, des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
\n
(1) Barème et chiffres applicables pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1998.
\n
(M) Modification.
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art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 26 230 F le taux de :
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10,5 % pour la fraction supérieure à 26 230 F et inférieure ou égale à 51 600 F ;
\n
24 % pour la fraction supérieure à 51 600 F et inférieure ou égale à 90 820 F ;
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33 % pour la fraction supérieure à 90 820 F et inférieure ou égale à 147 050 F ;
\n
43 % pour la fraction supérieure à 147 050 F et inférieure ou égale à 239 270 F ;
\n
48 % pour la fraction supérieure à 239 270 F et inférieure ou égale à 295 070 F ;
\n
54 % pour la fraction supérieure à 295 070 F.
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 11 060 F par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 20 370 F.
\n
Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 6 130 F pour l'imposition des années postérieures à l'année du vingt-sixième anniversaire de la naissance du dernier enfant ;
\n
Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 5 410 F pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 p. 100, dans la limite de 33 310 F, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 p. 100, dans la limite de 44 070 F, pour les contribuables domiciliés dans le département de la Guyane.
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 3 350 F et son montant.
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation de l'avoir fiscal, des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 26 230 F le taux de :
\n
9,5 % pour la fraction supérieure à 26 230 F et inférieure ou égale à 51 600 F ;
\n
23 % pour la fraction supérieure à 51 600 F et inférieure ou égale à 90 820 F ;
\n
33 % pour la fraction supérieure à 90 820 F et inférieure ou égale à 147 050 F ;
\n
43 % pour la fraction supérieure à 147 050 F et inférieure ou égale à 239 270 F ;
\n
48 % pour la fraction supérieure à 239 270 F et inférieure ou égale à 295 070 F ;
\n
54 % pour la fraction supérieure à 295 070 F.
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 11 060 F par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 20 370 F.
\n
Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 6 130 F pour l'imposition des années postérieures à l'année du vingt-sixième anniversaire de la naissance du dernier enfant ;
\n
Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 5 410 F pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 %, dans la limite de 33 310 F, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 %, dans la limite de 44 070 F, pour les contribuables domiciliés dans le département de la Guyane.
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 3 350 F et son montant.
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation de l'avoir fiscal, des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
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art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946345", "@fin": "2013-09-21", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978112", "@fin": "2014-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416896", "@fin": "2015-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021309", "@fin": "2016-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030090721", "@fin": "2015-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776514", "@fin": "2017-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805185", "@fin": "2018-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426118", "@fin": "2018-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985566", "@fin": "2019-06-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687475", "@fin": "2020-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464047", "@fin": "2020-07-25", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159500", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041479341", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907517", "@fin": "2022-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978323", "@fin": "2023-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860759", "@fin": "2024-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805432", "@fin": "2025-02-16", "@num": "197", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 26 600 F le taux de :
\n
8,25 % pour la fraction supérieure à 26 600 F et inférieure ou égale à 52 320 F ;
\n
21,75 % pour la fraction supérieure à 52 320 F et inférieure ou égale à 92 090 F ;
\n
31,75 % pour la fraction supérieure à 92 090 F et inférieure ou égale à 149 110 F ;
\n
41,75 % pour la fraction supérieure à 149 110 F et inférieure ou égale à 242 620 F ;
\n
47,25 % pour la fraction supérieure à 242 620 F et inférieure ou égale à 299 200 F ;
\n
53,25 % pour la fraction supérieure à 299 200 F (1).
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 12 440 F par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 21 930 F.
\n
Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 6 220 F pour l'imposition des années postérieures à l'année du vingt-sixième anniversaire de la naissance du dernier enfant ;
\n
Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 4 260 F pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement (2).
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 %, dans la limite de 33 310 F, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 %, dans la limite de 44 070 F, pour les contribuables domiciliés dans le département de la Guyane.
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 2 450 F et la moitié de son montant.
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation de l'avoir fiscal, des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
\n
(1) Pour l'imposition des revenus de 2001, les taux : 8,25 %, 21,75 %, 31,75 %, 41,75 %, 47,25 % et 53,25 % sont respectivement remplacés par les taux : 7,5 %, 21 %, 31 %, 41 %, 46,75 % et 52,75 % ;
\n
(2) Pour l'imposition des revenus de 2001, les sommes : 12 440 F, 21 930 F et 4 260 F sont respectivement remplacées par les sommes :
\n 13 020 F, 22 530 F et 3 680 F ;
" } }, "LEGIARTI000006308345": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-08-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308345", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308345.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAX" } }, "NOTA": { "CONTENU": "
(1) Barème applicable pour l'établissement de l'impôt dû au titre des revenus de l'année 2001.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 1 II Finances pour 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321113", "@num": "2", "#text": "Loi n°2001-1275 du 28 décembre 2001 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 4 B, 6, 194, 195, 199 quater B à 200", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. R582-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711153", "@num": "L141-10", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814283", "@num": "L141-19", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711053", "@num": "L145-3", "#text": "Code des pensions militaires d'invalidité et de... - art. L145-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045207447", "@num": "D5131-19", "#text": "Code du travail - art. D5131-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978385", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-01-25 5B-4-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-07 5B-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-08-25 5B-19-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-12 5B-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-01-25 5B-3-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477334", "@fin": "1979-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308322", "@fin": "1981-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308323", "@fin": "1982-09-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308324", "@fin": "1983-07-10", "@num": "197", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308325", "@fin": "1984-07-20", "@num": "197", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308326", "@fin": "1985-07-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1984-07-20", 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 4 121 euros le taux de :
\n
7,5 % pour la fraction supérieure à 4 121 euros et inférieure ou égale à 8 104 euros ;
\n
21 % pour la fraction supérieure à 8 104 euros et inférieure ou égale à 14 264 euros ;
\n
31 % pour la fraction supérieure à 14 264 euros et inférieure ou égale à 23 096 euros ;
\n
41 % pour la fraction supérieure à 23 096 euros et inférieure ou égale à 37 579 euros ;
\n
46,75 % pour la fraction supérieure à 37 579 euros et inférieure ou égale à 46 343 euros ;
\n
52,75 % pour la fraction supérieure à 46 343 euros (1).
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 2 017 euros par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 490 euros.
\n
Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 964 euros pour l'imposition des années postérieures à l'année du vingt-sixième anniversaire de la naissance du dernier enfant ;
\n
Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 570 euros pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 %, dans la limite de 5 100 euros, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 %, dans la limite de 6 700 euros, pour les contribuables domiciliés dans le département de la Guyane.
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 380 euros et la moitié de son montant.
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation de l'avoir fiscal, des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
\n
II. (Abrogé).
" } }, "LEGIARTI000006308346": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308346", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308346.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAY" } }, "NOTA": { "CONTENU": "
(1) Barème applicable pour l'établissement de l'impôt dû au titre des revenus de l'année 2001. Pour l'imposition des revenus de l'année 2001, le montant de l'impôt résultant de l'application des dispositions des 1 à 4 est réduit de 5 %.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321400", "@num": "1", "#text": "Loi - art. 1 (V) JORF 8 août 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000774848", "@nortexte": "ECOX0200116L", "@numtexte": "2002-1050", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 4 B, 6, 194, 195, 199 quater B à 200", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. 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D5131-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978385", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-07 5B-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-08-25 5B-19-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-12 5B-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-01-25 5B-3-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": 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"1997-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308339", "@fin": "1998-04-22", "@num": "197", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308340", "@fin": "1999-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308341", "@fin": "1999-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308342", "@fin": "2000-07-14", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308343", "@fin": "2001-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"197", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805185", "@fin": "2018-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426118", "@fin": "2018-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985566", "@fin": "2019-06-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687475", "@fin": "2020-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464047", "@fin": "2020-07-25", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 4 121 euros le taux de :
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7,5 % pour la fraction supérieure à 4 121 euros et inférieure ou égale à 8 104 euros ;
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21 % pour la fraction supérieure à 8 104 euros et inférieure ou égale à 14 264 euros ;
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31 % pour la fraction supérieure à 14 264 euros et inférieure ou égale à 23 096 euros ;
\n
41 % pour la fraction supérieure à 23 096 euros et inférieure ou égale à 37 579 euros ;
\n
46,75 % pour la fraction supérieure à 37 579 euros et inférieure ou égale à 46 343 euros ;
\n
52,75 % pour la fraction supérieure à 46 343 euros (1).
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2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 2 017 euros par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
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Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 490 euros.
\n
Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 964 euros pour l'imposition des années postérieures à l'année du vingt-sixième anniversaire de la naissance du dernier enfant ;
\n
Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 570 euros pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.
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3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 %, dans la limite de 5 100 euros, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 %, dans la limite de 6 700 euros, pour les contribuables domiciliés dans le département de la Guyane ;
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4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 380 euros et la moitié de son montant ;
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5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation de l'avoir fiscal, des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
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II. (Abrogé - Loi n° 97-1269 du 30 décembre 1997, art. 2 III).
" } }, "LEGIARTI000006308347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308347", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308347.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAZ" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent pour l'imposition des revenus des années 2003 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321415", "@num": "2", "#text": "Loi - art. 2 () JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000234121", "#text": "Loi 2002-1575 2002-12-30 art. 2 I 1°, 2°, 3° Finances pour 2003 JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321601", "@num": "30", "#text": "Loi - art. 30 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 art. 30 VIII", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 4 B, 6, 194, 195, 199 quater B à 200", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. R582-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711153", "@num": "L141-10", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814283", "@num": "L141-19", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711053", "@num": "L145-3", "#text": "Code des pensions militaires d'invalidité et de... - art. L145-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045207447", "@num": "D5131-19", "#text": "Code du travail - art. D5131-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978385", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-07 5B-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-08-25 5B-19-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-12 5B-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-01-25 5B-3-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-01-27 5B-6-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": 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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
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1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 4 191 euros le taux de :
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- 7,05 % pour la fraction supérieure à 4 191 euros et inférieure ou égale à 8 242 euros ;
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- 19,74 % pour la fraction supérieure à 8 242 euros et inférieure ou égale à 14 506 euros ;
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- 29,14 % pour la fraction supérieure à 14 506 euros et inférieure ou égale à 23 489 euros ;
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- 38,54 % pour la fraction supérieure à 23 489 euros et inférieure ou égale à 38 218 euros ;
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- 43,94 % pour la fraction supérieure à 38 218 euros et inférieure ou égale à 47 131 euros ;
\n
- 49,58 % pour la fraction supérieure à 47 131 euros.
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 2 051 euros par demi-part ou la moitié de cette somme par quart de part (1) s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 549 euros. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme (1).
\n
Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 980 euros pour l'imposition des années postérieures à l'année du vingt-sixième anniversaire de la naissance du dernier enfant ;
\n
Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 580 euros pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part (1). Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 %, dans la limite de 5 100 euros, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 %, dans la limite de 6 700 euros, pour les contribuables domiciliés dans le département de la Guyane ;
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 386 euros et la moitié de son montant ;
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation de l'avoir fiscal, des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
\n
II. (Abrogé - Loi n° 97-1269 du 30 décembre 1997, art. 2 III).
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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946345", "@fin": "2013-09-21", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978112", "@fin": "2014-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416896", "@fin": "2015-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021309", "@fin": "2016-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030090721", "@fin": "2015-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776514", "@fin": "2017-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805185", "@fin": "2018-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426118", "@fin": "2018-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985566", "@fin": "2019-06-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687475", "@fin": "2020-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464047", "@fin": "2020-07-25", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159500", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041479341", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907517", "@fin": "2022-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978323", "@fin": "2023-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860759", "@fin": "2024-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805432", "@fin": "2025-02-16", "@num": "197", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 4 262 Euros le taux de :
\n
- 6,83 % pour la fraction supérieure à 4 262 Euros et inférieure ou égale à 8 382 Euros ;
\n
- 19,14 % pour la fraction supérieure à 8 382 Euros et inférieure ou égale à 14 753 Euros ;
\n
- 28,26 % pour la fraction supérieure à 14 753 Euros et inférieure ou égale à 23 888 Euros ;
\n
- 37,38 % pour la fraction supérieure à 23 888 Euros et inférieure ou égale à 38 868 Euros ;
\n
- 42,62 % pour la fraction supérieure à 38 868 Euros et inférieure ou égale à 47 932 Euros ;
\n
- 48,09 % pour la fraction supérieure à 47 932 Euros.
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 2 086 euros par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 609 euros. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.
\n
Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 800 euros pour l'imposition des années postérieures à l'année du vingt-cinquième anniversaire de la naissance du dernier enfant ;
\n
Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 590 euros pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 %, dans la limite de 5 100 euros, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 %, dans la limite de 6 700 euros, pour les contribuables domiciliés dans le département de la Guyane ;
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 393 euros et la moitié de son montant ;
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation de l'avoir fiscal, des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
" } }, "LEGIARTI000006308349": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308349", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308349.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXA1" } }, "NOTA": { "CONTENU": "
NOTA : (1) Barème applicable pour l'établissement de l'impôt dû au titre des revenus de l'année 2004.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322293", "@num": "38", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 38 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322080", "@num": "2", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 2 () JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 4 B, 6, 194, 195, 199 quater B à 200", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. R582-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711153", "@num": "L141-10", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814283", "@num": "L141-19", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711053", "@num": "L145-3", "#text": "Code des pensions militaires d'invalidité et de... - art. L145-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045207447", "@num": "D5131-19", "#text": "Code du travail - art. D5131-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978385", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
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1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 4 334 euros le taux de :
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- 6,83 % pour la fraction supérieure à 4 334 euros et inférieure ou égale à 8 524 euros ;
\n
- 19,14 % pour : la fraction supérieure à 8 524 euros et inférieure ou égale à 15 004 euros ;
\n
- 28,26 % pour la fraction supérieure à 15 004 euros et inférieure ou égale à 24 294 euros ;
\n
- 37,38 % pour la fraction supérieure à 24 294 euros et inférieure ou égale à 39 529 euros ;
\n
- 42,62 % pour la fraction supérieure à 39 529 euros et inférieure ou égale à 48 747 euros ;
\n
- 48,09 % pour la fraction supérieure à 48 747 euros. (1)
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 2 121 euros par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 670 euros. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.
\n
Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 814 euros pour l'imposition des années postérieures à l'année du vingt-cinquième anniversaire de la naissance du dernier enfant ;
\n
Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 600 euros pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 %, dans la limite de 5 100 euros, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 %, dans la limite de 6 700 euros, pour les contribuables domiciliés dans le département de la Guyane ;
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 400 euros et la moitié de son montant ;
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
\n
II. Abrogé
" } }, "LEGIARTI000006308350": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308350", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308350.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXA2" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1719 2005-12-30 art. 75 IV Finances pour 2006 :
\n
\"Les dispositions des I à III s'appliquent à compter de l'imposition des revenus de 2006.\"
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 6, 194, 195, 199 quater B à 200", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322407", "@num": "2", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 2 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322494", "@num": "75", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 75 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. R582-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711153", "@num": "L141-10", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814283", "@num": "L141-19", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711053", "@num": "L145-3", "#text": "Code des pensions militaires d'invalidité et de... - art. L145-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045207447", "@num": "D5131-19", "#text": "Code du travail - art. D5131-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978385", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048199998", "@fin": "1951-05-26", "@num": "197", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049356411", "@fin": "1952-04-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049435953", "@fin": "1954-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477334", "@fin": "1979-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308322", "@fin": "1981-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308323", "@fin": "1982-09-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308324", "@fin": "1983-07-10", "@num": "197", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308325", "@fin": "1984-07-20", "@num": "197", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308326", "@fin": "1985-07-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1984-07-20", 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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
(pour l'imposition des revenus de 2005) :
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 4 412 Euros le taux de :
\n
6,83 % pour la fraction supérieure à 4 412 Euros et inférieure ou égale à 8 677 Euros ;
\n
19,14 % pour la fraction supérieure à 8 677 Euros et inférieure ou égale à 15 274 Euros ;
\n
28,26 % pour la fraction supérieure à 15 274 Euros et inférieure ou égale à 24 731 Euros ;
\n
37,38 % pour la fraction supérieure à 24 731 Euros et inférieure ou égale à 40 241 Euros ;
\n
42,62 % pour la fraction supérieure à 40 241 Euros et inférieure ou égale à 49 624 Euros ;
\n
48,09 % pour la fraction supérieure à 49 624 Euros.
\n
(pour l'imposition des revenus de 2006) :
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 5 515 Euros le taux de :
\n
5,5 % pour la fraction supérieure à 5 515 Euros et inférieure ou égale à 11 000 Euros ;
\n
14 % pour la fraction supérieure à 11 000 Euros et inférieure ou égale à 24 432 Euros ;
\n
30 % pour la fraction supérieure à 24 432 Euros et inférieure ou égale à 65 500 Euros ;
\n
40 % pour la fraction supérieure à 65 500 Euros.
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 2 159 euros par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 736 euros. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.
\n
Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 829 euros pour l'imposition des années postérieures à l'année du vingt-cinquième anniversaire de la naissance du dernier enfant ;
\n
Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 611 euros pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 %, dans la limite de 5 100 euros, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 %, dans la limite de 6 700 euros, pour les contribuables domiciliés dans le département de la Guyane ;
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 407 euros et la moitié de son montant ;
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
\n
II. Abrogé
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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946345", "@fin": "2013-09-21", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978112", "@fin": "2014-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416896", "@fin": "2015-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021309", "@fin": "2016-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030090721", "@fin": "2015-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776514", "@fin": "2017-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805185", "@fin": "2018-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426118", "@fin": "2018-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985566", "@fin": "2019-06-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687475", "@fin": "2020-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464047", "@fin": "2020-07-25", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 5 614 euros le taux de :
\n
- 5,50 % pour la fraction supérieure à 5 614 euros et inférieure ou égale à 11 198 euros ;
\n
- 14 % pour la fraction supérieure à 11 198 euros et inférieure ou égale à 24 872 euros ;
\n
- 30 % pour la fraction supérieure à 24 872 euros et inférieure ou égale à 66 679 euros ;
\n
- 40 % pour la fraction supérieure à 66 679 euros.
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 2 198 euros par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 803 euros. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.
\n
Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 844 euros pour l'imposition des années postérieures à l'année du vingt-cinquième anniversaire de la naissance du dernier enfant ;
\n
Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 622 euros pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 %, dans la limite de 5 100 euros, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 %, dans la limite de 6 700 euros, pour les contribuables domiciliés dans le département de la Guyane ;
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4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 414 euros et la moitié de son montant ;
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5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
\n
II. Abrogé
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art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308350", "@fin": "2006-12-27", "@num": "197", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308351", "@fin": "2007-12-28", "@num": "197", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888080", "@fin": "2008-12-29", "@num": "197", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020034044", "@fin": "2010-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625085", "@fin": "2011-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374383", "@fin": "2013-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946345", "@fin": "2013-09-21", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978112", "@fin": "2014-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416896", "@fin": "2015-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021309", "@fin": "2016-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030090721", "@fin": "2015-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776514", "@fin": "2017-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805185", "@fin": "2018-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426118", "@fin": "2018-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985566", "@fin": "2019-06-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687475", "@fin": "2020-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464047", "@fin": "2020-07-25", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159500", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041479341", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907517", "@fin": "2022-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978323", "@fin": "2023-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860759", "@fin": "2024-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805432", "@fin": "2025-02-16", "@num": "197", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

1.L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 5 687 le taux de :
\n
- 5,50 % pour la fraction supérieure à 5 687 euros et inférieure ou égale à 11 344 euros ;
\n
- 14 % pour la fraction supérieure à 11 344 euros et inférieure ou égale à 25 195 euros ;
\n
- 30 % pour la fraction supérieure à 25 195 euros et inférieure ou égale à 67 546 euros ;
\n
- 40 % pour la fraction supérieure à 67 546 euros.

2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 2 227 euros par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.

Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 852 euros. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.

Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 855 euros pour l'imposition des années postérieures à l'année du vingt-cinquième anniversaire de la naissance du dernier enfant ;

Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 630 euros pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 %, dans la limite de 5 100 euros, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 %, dans la limite de 6 700 euros, pour les contribuables domiciliés dans le département de la Guyane ;

4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 419 euros et la moitié de son montant ;

5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.

II. Abrogé

" } }, "LEGIARTI000020034044": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020034044", "URL": "article/LEGI/ARTI/00/00/20/03/40/LEGIARTI000020034044.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément à l'article 92-V de la loi n° 2008-1425 du 27 décembre 2008, les dispositions introduites par le IV du présent article (Après le montant : 855 € , la fin du troisième alinéa du 2 du I de l'article 197 du code général des impôts est supprimée.) sont applicables à compter de l'imposition des revenus de 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000020000135", "@num": "2", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020000224", "@num": "92", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000006308274", "@num": "194", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 194 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308281", "@num": "195", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 195 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 4 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307023", "@num": "6", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. R582-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711153", "@num": "L141-10", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814283", "@num": "L141-19", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711053", "@num": "L145-3", "#text": "Code des pensions militaires d'invalidité et de... - art. L145-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045207447", "@num": "D5131-19", "#text": "Code du travail - art. 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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - 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art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

1.L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 5 852 € le taux de :

-5, 50 % pour la fraction supérieure à 5 852 € et inférieure ou égale à 11 673 € ;

-14 % pour la fraction supérieure à 11 673 € et inférieure ou égale à 25 926 € ;

-30 % pour la fraction supérieure à 25 926 € et inférieure ou égale à 69 505 € ;

-40 % pour la fraction supérieure à 69 505 €.

2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 2 292 euros par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.

Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 964 euros. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.

Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 648 euros pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 431 euros et la moitié de son montant ;

II. Abrogé

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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 5 875 € le taux de :

- 5, 50 % pour la fraction supérieure à 5 875 € et inférieure ou égale à 11 720 € ;

- 14 % pour la fraction supérieure à 11 720 € et inférieure ou égale à 26 030 € ;

- 30 % pour la fraction supérieure à 26 030 € et inférieure ou égale à 69 783 € ;

- 40 % pour la fraction supérieure à 69 783 €.

2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 2 301 euros par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.

Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 980 euros. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.

Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 651 euros pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 433 euros et la moitié de son montant ;

II. Abrogé

" } }, "LEGIARTI000023374383": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023374383", "URL": "article/LEGI/ARTI/00/00/23/37/43/LEGIARTI000023374383.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010-1657 du 29 décembre 2010, article 6 VII : Le présent article est applicable :

a) A compter de l'imposition des revenus de l'année 2010 pour la majoration de taux mentionnée au I ;

b) Aux revenus perçus ainsi qu'aux gains et profits réalisés à compter du 1er janvier 2011 et aux plus-values réalisées au titre des cessions intervenues à compter du 1er janvier 2011 pour la majoration du taux de 18 % prévue au II ;

c) Aux cessions réalisées à compter du 1er janvier 2011 pour la majoration du taux prévu à la première phrase du premier alinéa du 6 de l'article 200 A prévue au II ;

d) Aux plus-values réalisées au titre des cessions intervenues à compter du 1er janvier 2011 pour la majoration de taux prévue au III ;

e) Aux revenus du patrimoine mentionnés à l'article L. 136-6 du code de la sécurité sociale perçus à compter du 1er janvier 2010 pour la majoration de taux prévue au VI ;

f) Aux produits de placements mentionnés au I de l'article L. 136-7 du même code et à ceux mentionnés au II du même article pour la part de ces produits acquise et, le cas échéant, constatée à compter du 1er janvier 2011, pour la majoration de taux prévue au VI.

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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 5 963 € le taux de :

-5,50 % pour la fraction supérieure à 5 963 € et inférieure ou égale à 11 896 € ;

-14 % pour la fraction supérieure à 11 896 € et inférieure ou égale à 26 420 € ;

-30 % pour la fraction supérieure à 26 420 € et inférieure ou égale à 70 830 € ;

-41 % pour la fraction supérieure à 70 830 €.

2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 2 336 € par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.

Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 4 040 €. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.

Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 661 € pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 %, dans la limite de 5 100 €, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 %, dans la limite de 6 700 €, pour les contribuables domiciliés dans le département de la Guyane ;

4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 439 € et la moitié de son montant ;

II. Abrogé

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art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - 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art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 5 963 € le taux de :

-5,50 % pour la fraction supérieure à 5 963 € et inférieure ou égale à 11 896 € ;

-14 % pour la fraction supérieure à 11 896 € et inférieure ou égale à 26 420 € ;

-30 % pour la fraction supérieure à 26 420 € et inférieure ou égale à 70 830 € ;

-41 % pour la fraction supérieure à 70 830 € et inférieure ou égale à 150 000 € ;

-45 % pour la fraction supérieure à 150 000 €.

2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 2 000 € par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.

Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 4 040 €. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.

Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 997 € pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

Les contribuables veufs ayant des enfants à charge qui bénéficient d'une part supplémentaire de quotient familial en application du I de l'article 194 ont droit à une réduction d'impôt égale à 672 € pour cette part supplémentaire lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa du présent 2. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 480 € et la moitié de son montant ;

II. Abrogé

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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 5 963 € le taux de :

-5,50 % pour la fraction supérieure à 5 963 € et inférieure ou égale à 11 896 € ;

-14 % pour la fraction supérieure à 11 896 € et inférieure ou égale à 26 420 € ;

-30 % pour la fraction supérieure à 26 420 € et inférieure ou égale à 70 830 € ;

-41 % pour la fraction supérieure à 70 830 € et inférieure ou égale à 150 000 € ;

-45 % pour la fraction supérieure à 150 000 €.

Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 4 040 €. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.

4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 480 € et la moitié de son montant ;

II. Abrogé

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art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 6 011 € le taux de :

5,50 % pour la fraction supérieure à 6 011 € et inférieure ou égale à 11 991 € ;

14 % pour la fraction supérieure à 11 991 € et inférieure ou égale à 26 631 € ;

30 % pour la fraction supérieure à 26 631 € et inférieure ou égale à 71 397 € ;

41 % pour la fraction supérieure à 71 397 € et inférieure ou égale à 151 200 € ;

45 % pour la fraction supérieure à 151 200 €.

2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 1 500 € par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.

Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 540 €. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.

Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 1 497 € pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

Les contribuables veufs ayant des enfants à charge qui bénéficient d'une part supplémentaire de quotient familial en application du I de l'article 194 ont droit à une réduction d'impôt égale à 1 672 € pour cette part supplémentaire lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa du présent 2. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 508 € et la moitié de son montant ;

II. - Abrogé

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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308274", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308281", "@num": "195", "#text": "Code général des impôts, CGI. - art. 195", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 9 690 € le taux de :

14 % pour la fraction supérieure à 9 690 € et inférieure ou égale à 26 764 € ;

30 % pour la fraction supérieure à 26 764 € et inférieure ou égale à 71 754 € ;

41 % pour la fraction supérieure à 71 754 € et inférieure ou égale à 151 956 € ;

45 % pour la fraction supérieure à 151 956 €.

2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 1 508 € par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.

Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 558 €. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.

Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 1 504 € pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

Les contribuables veufs ayant des enfants à charge qui bénéficient d'une part supplémentaire de quotient familial en application du I de l'article 194 ont droit à une réduction d'impôt égale à 1 680 € pour cette part supplémentaire lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa du présent 2. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 1 135 € et son montant pour les contribuables célibataires, divorcés ou veufs et de la différence entre 1 870 € et son montant pour les contribuables soumis à imposition commune.

II. - Abrogé

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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308274", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308281", "@num": "195", "#text": "Code général des impôts, CGI. - art. 195", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303171", "@num": "199 quater C", "#text": "Code général des impôts, CGI. - art. 199 quater C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 9 690 € le taux de :

14 % pour la fraction supérieure à 9 690 € et inférieure ou égale à 26 764 € ;

30 % pour la fraction supérieure à 26 764 € et inférieure ou égale à 71 754 € ;

41 % pour la fraction supérieure à 71 754 € et inférieure ou égale à 151 956 € ;

45 % pour la fraction supérieure à 151 956 €.

Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 558 €. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.

Les contribuables veufs ayant des enfants à charge qui bénéficient d'une part supplémentaire de quotient familial en application du I de l'article 194 ont droit à une réduction d'impôt égale à 1 680 € pour cette part supplémentaire lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa du présent 2. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

5. Les réductions d'impôt mentionnées aux articles 199 quater C à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.

II.-Abrogé

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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 9 700 € le taux de :

- 14 % pour la fraction supérieure à 9 700 € et inférieure ou égale à 26 791 € ;

- 30 % pour la fraction supérieure à 26 791 € et inférieure ou égale à 71 826 € ;

- 41 % pour la fraction supérieure à 71 826 € et inférieure ou égale à 152 108 € ;

- 45 % pour la fraction supérieure à 152 108 €.

2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 1 510 € par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.

Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 562 €. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.

Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 1 506 € pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

Les contribuables veufs ayant des enfants à charge qui bénéficient d'une part supplémentaire de quotient familial en application du I de l'article 194 ont droit à une réduction d'impôt égale à 1 682 € pour cette part supplémentaire lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa du présent 2. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 1 165 € et les trois quarts de son montant pour les contribuables célibataires, divorcés ou veufs et de la différence entre 1 920 € et les trois quarts de son montant pour les contribuables soumis à imposition commune.

II.-Abrogé

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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 9 710 € le taux de :

– 14 % pour la fraction supérieure à 9 710 € et inférieure ou égale à 26 818 € ;

– 30 % pour la fraction supérieure à 26 818 € et inférieure ou égale à 71 898 € ;

– 41 % pour la fraction supérieure à 71 898 € et inférieure ou égale à 152 260 € ;

– 45 % pour la fraction supérieure à 152 260 €.

2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 1 512 € par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.

Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 566 €. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.

Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 1 508 € pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

Les contribuables veufs ayant des enfants à charge qui bénéficient d'une part supplémentaire de quotient familial en application du I de l'article 194 ont droit à une réduction d'impôt égale à 1 684 € pour cette part supplémentaire lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa du présent 2. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

4. a. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 1 165 € et les trois quarts de son montant pour les contribuables célibataires, divorcés ou veufs et de la différence entre 1 920 € et les trois quarts de son montant pour les contribuables soumis à imposition commune.

b. Le montant de l'impôt résultant du a est réduit dans les conditions prévues au sixième alinéa du présent b pour les contribuables dont le montant des revenus du foyer fiscal, au sens du 1° du IV de l'article 1417, est inférieur à 20 500 €, pour la première part de quotient familial des personnes célibataires, veuves ou divorcées, et à 41 000 €, pour les deux premières parts de quotient familial des personnes soumises à une imposition commune. Ces seuils sont majorés de 3 700 € pour chacune des demi-parts suivantes et de la moitié de ce montant pour chacun des quarts de part suivants.

Pour l'application des seuils mentionnés au premier alinéa du présent b, le montant des revenus du foyer fiscal est majoré :

1° Du montant des plus-values, déterminées le cas échéant avant application des abattements pour durée de détention mentionnés au 1 de l'article 150-0 D ou à l'article 150-0 D ter et pour lesquelles il est mis fin au report d'imposition dans les conditions prévues à l'article 150-0 D bis, dans sa rédaction en vigueur jusqu'au 31 décembre 2013 ;

2° Du montant des plus-values, déterminées le cas échéant avant application des abattements pour durée de détention mentionnés au 1 de l'article 150-0 D ou à l'article 150-0 D ter, et des créances mentionnées aux I et II de l'article 167 bis, pour la seule détermination du premier terme de la différence mentionnée au premier alinéa du 1 du II bis du même article 167 bis ;

3° Du montant des plus-values mentionnées au I de l'article 150-0 B ter, déterminées le cas échéant avant application de l'abattement pour durée de détention mentionné au 1 de l'article 150-0 D, pour la seule détermination du premier terme de la différence mentionné au deuxième alinéa du a du 2 ter de l'article 200 A.

Le taux de la réduction prévue au premier alinéa du présent b est de 20 %. Toutefois, pour les contribuables dont les revenus du foyer fiscal, au sens du 1° du IV de l'article 1417, excèdent 18 500 €, pour la première part de quotient familial des personnes célibataires, veuves ou divorcées, ou 37 000 €, pour les deux premières parts de quotient familial des personnes soumises à une imposition commune, ces seuils étant majorés le cas échéant dans les conditions prévues au même premier alinéa, le taux de la réduction d'impôt est égal à 20 % multiplié par le rapport entre :

– au numérateur, la différence entre 20 500 €, pour les personnes célibataires, veuves ou divorcées, ou 41 000 €, pour les personnes soumises à une imposition commune, ces seuils étant majorés le cas échéant dans les conditions prévues audit premier alinéa, et le montant des revenus mentionnés au troisième alinéa du présent b, et ;

– au dénominateur, 2 000 €, pour les personnes célibataires, veuves ou divorcées, ou 4 000 €, pour les personnes soumises à une imposition commune.

Les montants de revenus mentionnés au présent b sont révisés chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Les montants obtenus sont arrondis, s'il y a lieu, à l'euro supérieur.

II. – (Abrogé)

" } }, "LEGIARTI000036426118": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426118", "URL": "article/LEGI/ARTI/00/00/36/42/61/LEGIARTI000036426118.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositons des B et D du VI de l'article 28 de la loi n° 2017-1837 du 30 décembre 2017, les dispositons de l'article 197 résultant des b et c du 27° du I dudit article 28 s'appliquent respectivement aux transferts de domicile fiscal hors de France intervenus à compter du 1er janvier 2018 et aux opérations d'apport réalisées à compter de cette même date.

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art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - 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art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": 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} }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212954", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 9 807 € le taux de :

– 14 % pour la fraction supérieure à 9 807 € € et inférieure ou égale à 27 086 € ;

– 30 % pour la fraction supérieure à 27 086 € et inférieure ou égale à 72 617 € ;

– 41 % pour la fraction supérieure à 72 617 € et inférieure ou égale à 153 783 € ;

– 45 % pour la fraction supérieure à 153 783 €

2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 1 527 € par demi-part ou la moitié de cette somme par quart de part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.

Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 3 602 €. Lorsque les contribuables entretiennent uniquement des enfants dont la charge est réputée également partagée entre l'un et l'autre des parents, la réduction d'impôt correspondant à la demi-part accordée au titre de chacun des deux premiers enfants est limitée à la moitié de cette somme.

Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 1 523 € pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. La réduction d'impôt est égale à la moitié de cette somme lorsque la majoration visée au 2 de l'article 195 est de un quart de part. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

Les contribuables veufs ayant des enfants à charge qui bénéficient d'une part supplémentaire de quotient familial en application du I de l'article 194 ont droit à une réduction d'impôt égale à 1 701 € pour cette part supplémentaire lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa du présent 2. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.

4. a. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 1 177 € et les trois quarts de son montant pour les contribuables célibataires, divorcés ou veufs et de la différence entre 1 939 € et les trois quarts de son montant pour les contribuables soumis à imposition commune.

Pour l'application des seuils mentionnés au premier alinéa du présent b, le montant des revenus du foyer fiscal est majoré :

1° Du montant des plus-values, déterminées le cas échéant avant application des abattements pour durée de détention mentionnés au 1 de l'article 150-0 D ou à l'article 150-0 D ter et pour lesquelles il est mis fin au report d'imposition dans les conditions prévues à l'article 150-0 D bis, dans leur rédaction en vigueur jusqu'au 31 décembre 2013 ;

2° Du montant des plus-values, déterminées le cas échéant avant application des abattements pour durée de détention mentionnés aux 1 ter ou 1 quater de l'article 150-0 D ou à l'article 150-0 D ter, et des créances mentionnées aux I et II de l'article 167 bis, pour la seule détermination du premier terme de la différence mentionnée au deuxième alinéa du 1 du II bis du même article 167 bis ;

3° Du montant des plus-values mentionnées au I de l'article 150-0 B ter, déterminées le cas échéant avant application de l'abattement pour durée de détention mentionné aux 1 ter ou 1 quater de l'article 150-0 D, pour la seule détermination du premier terme de la différence mentionné au deuxième alinéa du 2° du a du 2 ter de l'article 200 A pour l'application de la seconde phrase du 3° du même a.

– au dénominateur, 2 000 €, pour les personnes célibataires, veuves ou divorcées, ou 4 000 €, pour les personnes soumises à une imposition commune.

II. – (Abrogé)

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art. 167 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308274", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308281", "@num": "195", "#text": "Code général des impôts, CGI. - art. 195", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303171", "@num": "199 quater C", "#text": "Code général des impôts, CGI. - art. 199 quater C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 te

Article 2 ENTIEREMENT_MODIF (LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1))