Barèmes de l'Impôt

This is a consolidated text: the original law with every later amendment merged in, as the official publisher produced it for a given date. Laws are amended constantly, so “the law” has no single text, only a text per date. That date is the banner above.

It has no legal force. Only the version published in the official gazette (Mémorial / Official Journal) is authentic, the publishers say so themselves, and so do we. Lex reproduces their text without altering a byte, and links the source on every page. This is legal information, never legal advice: it reports what the text said, never what it means for your situation.

“Valid from → to” = the window in which this text applied. “Open” = still current as far as the publisher has consolidated. Each displayed provision carries its own hash so you can prove it was not tampered with, here is how.