Tax 2017: 2017 scale, calculation and slices

Tax 2017: 2017 scale, calculation and slices

The 2017 tax can be calculated with the 2017 tax schedule on income. How to calculate its 2017 tax with the tax brackets, the discount or the family quotient.

The following scale must be used in 2017 for the taxation of income earned in 2016. For the taxation of income in 2017, you should use the 2018 tax schedule on income.

2017 schedule

The 2017 schedule contains no new features compared to previous budgets. After removing the first tax bracket in 2015 and lower limits of the family quotient, which had impacted the brunt of the average income, the Government has set up just a relief for incomes below € 1700 per month (double for couples). See as well the 2017 tax cuts.

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2017 Tax Brackets

The imposition of tax brackets in 2017 are slightly revalued to take account of inflation.

In 2017, the tax brackets income in 2016 will be:

  • Until 9710: 0%
  • from 9711 to 26 818: 14.00%
  • of 26 819 to 71 898: 30.00%
  • 71 899-152 260 41,00%
  • beyond 152 260 45%

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Decrease 2017 Tax

The main measure of the 2017 budget for households and individuals is a flat tax cuts for low income.

Decline in corporate tax

The CIT rate rises to 28% for all companies to € 75,000 of taxable profit in 2017.

Works paid by bare owners

A measure proposed by the Finance Act 2017 may upset certain land transactions based on the dismemberment of ownership. The Government has removed the possibility of deduction from the total income of major repairs paid by the bare owner.

discount 2017

Last year, the calculation of the discount had been modified to facilitate tax households with the lowest incomes.

With an application of the discount from:

  • 1552 € for a single person
  • 2559 € 2016 for a couple with or without children.

The Finance Act 2017 does not change the calculation of the discount, the Government has opted for a tax reduction of 20% for income below € 1700.

family quotient ceilings

The ceilings for the family quotient were significantly reduced in previous years. From 2336 € in 2012, it was reduced to € 1,500 in 2014 and increased slightly to € 1510 for the 2016 tax.

The Finance Act for 2017 simply provides for a revaluation of the ceilings to reflect inflation. To know :

  • 1512 € per half share
  • 3566 € under the first dependent child for single taxpayers
  • 903 € for the half share of the only people who raised a child


The alimony deduction limit password 5732 € to 5738 €.


Reductions vivos inheritance of taxpayers with three or more children are removed.

See as well

  • How to prepare his tax return
  • All tax cuts
  • School support and tax reduction

Photo credits: 123RF - Tadas Zvinklys

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