25% uplift on the business income of self-employed people not belonging to an approved management body

Article 76 of the 2006 Finance Act incorporates the 20% allowance into the income tax scale from the taxation of 2006 income. In return, industrial and commercial, non-commercial and agricultural profits taxed under a real regime are taken into account at 125% of their amount when the taxpayer is not a member of an approved management centre or association (Article 158(7)(1°) of the General Tax Code); certain distributed income is also uplifted. The measure applies to 2006 income taxed in 2007 (effective date set at 1 January 2007, the year of payment). Article 34 of the 2021 Finance Act reduced the uplift to 20%, 15% and then 10% for 2020 to 2022 income, and abolished it from the taxation of 2023 income.