Tax income corresponds to the sum of the resources declared by taxpayers in their income tax return prior to any deduction. It does not correspond to disposable income. Tax income thus includes the income from salaried activity and self-employment, disability and retirement pensions (excluding the minimum for old age), alimony received (with alimony paid deducted), certain income from household assets, and taxable social income: sickness and unemployment benefits (excluding the RSA).
Tax income is broken down into four main categories :
- salaried income ;
- income from non-salaried professions (profits) ;
- pensions and annuities ;
- other income (essentially from assets).
Tax income is expressed according to three levels of observation :
- the consumption unit ;
- the household ;
- the person.