The declared income (or tax income) of the household (in the tax sense) is made up of the resources mentioned on the income tax return, known as the 2042 return.
It therefore includes work income (of employed and self employed), unemployment benefits, sickness benefits, disability or retirement pensions and part of capital income.
Alimony payments are excluded, as is exceptional income and tax-exempt income from assets (housing savings, etc.). However, income reported on the 2042 return and subject to a flat tax is included (e.g. income from bonds).
This is income before deductions and allowances granted by tax legislation. This income is net of social security contributions and the deductible general social contribution (CSG). It does not include exceptional income (capital gains in particular).