Top 8 Tax Expenditures IR2021DLF BCES

In accordance with Article 34 of Law No. 2018-32 of 22 January 2018 on the programming of public finances for the years 2018 to 2022, this file lists the eight most expensive tax expenditures among those relating to income tax and which are not common with those relating to corporate tax. That list shall specify, where the quantification method permits, for each of those expenses, the distribution by income decile of the number of taxpayers concerned for the preceding three years.