{"id":3542,"date":"2026-01-05T09:04:18","date_gmt":"2026-01-05T08:04:18","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=3542"},"modified":"2026-01-05T09:16:47","modified_gmt":"2026-01-05T08:16:47","slug":"fiscalite-2026-france-changements-contribuables-janvier","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/","title":{"rendered":"2026, ce qui change pour nos imp\u00f4ts &#8230;"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A contexte singulier, r\u00e9gime singulier : en tenant compte du fait qu\u2019<strong>il n\u2019y a pas (encore) de loi de finances 2026<\/strong> au 1er janvier , nous d\u00e9marrons donc 2026 sous le r\u00e9gime d\u2019une <strong>\u201cloi sp\u00e9ciale\u201d<\/strong>, qui <strong>autorise la perception des imp\u00f4ts existants mais sans mesures fiscales nouvelles<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-7f24c2636317c2d12b1e7c3825a26268\">Imp\u00f4t sur le revenu : bar\u00e8me gel\u00e9 au 1er janvier (et effets \u201cm\u00e9caniques\u201d)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Le bar\u00e8me de l\u2019imp\u00f4t sur le revenu n\u2019est pas revaloris\u00e9<\/strong> au calendrier habituel (indexation inflation), tant que la loi de finances 2026 n\u2019est pas adopt\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cons\u00e9quence possible : si vos revenus ont augment\u00e9 (m\u00eame juste pour suivre l\u2019inflation), vous pouvez \u00eatre <strong>plus impos\u00e9 \u201c\u00e0 bar\u00e8me constant\u201d<\/strong> (effet de \u201cprogression froide\u201d).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Important : <strong>cela peut encore changer<\/strong> si une loi de finances est vot\u00e9e en 2026, avec parfois des mesures applicables r\u00e9troactivement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-50c990dc65cf7e3491197d01ed1ab607\">Pr\u00e9l\u00e8vement \u00e0 la source : taux inchang\u00e9s en janvier 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En janvier 2026, <strong>les taux de pr\u00e9l\u00e8vement \u00e0 la source restent inchang\u00e9s<\/strong> (\u00e0 d\u00e9faut de loi de finances).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 noter (d\u00e9j\u00e0 en place depuis septembre 2025) : pour les couples mari\u00e9s\/pacs\u00e9s, <strong>le taux individualis\u00e9 est appliqu\u00e9 par d\u00e9faut<\/strong>, sauf option pour conserver un taux foyer.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-6e03039109b2a3bb7da852f2972cf7fe\">Fin au 31 D\u00e9cembre 2025 de certains dispositifs faute de budget 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tant que la loi de finances 2026 n\u2019est pas vot\u00e9e, certains dispositifs <strong>arrivent \u00e0 \u00e9ch\u00e9ance<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fin de la contribution diff\u00e9rentielle sur les hauts revenus (CDHR)<\/strong> au 31 d\u00e9cembre 2025 (en l\u2019absence de budget 2026). <\/li>\n\n\n\n<li><strong>Fin du cr\u00e9dit d\u2019imp\u00f4t pour l\u2019installation d\u2019une borne de recharge \u00e0 domicile<\/strong> (dispositif qui s\u2019arr\u00eatait au 31\/12\/2025, non prolong\u00e9 \u00e0 ce stade).<\/li>\n\n\n\n<li><strong>Suspension de MaPrimeR\u00e9nov\u2019 au 1er janvier 2026<\/strong> (guichet ferm\u00e9 \/ dossiers non d\u00e9posables) dans ce contexte d\u2019absence de loi de finances.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-9b46f5d8f9864adbaa8f67670fa0ba9e\">Donations\/dons : d\u00e9claration d\u00e9sormais (quasi) uniquement en ligne<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 partir du <strong>1er janvier 2026<\/strong>, la <strong>d\u00e9claration des dons entre particuliers<\/strong> se fait <strong>uniquement en ligne sur impots.gouv.fr<\/strong> (avec exceptions limit\u00e9es : absence d\u2019acc\u00e8s internet, etc.). Les r\u00e8gles fiscales du don ne changent pas, c\u2019est la <strong>d\u00e9marche<\/strong> qui change.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A contexte singulier, r\u00e9gime singulier : en tenant compte du fait qu\u2019il n\u2019y a pas (encore) de loi de finances 2026 au 1er janvier , nous d\u00e9marrons donc 2026 sous le r\u00e9gime d\u2019une \u201cloi sp\u00e9ciale\u201d, qui autorise la perception des imp\u00f4ts existants mais sans mesures fiscales nouvelles. Imp\u00f4t sur le revenu : bar\u00e8me gel\u00e9 au &#8230; <a title=\"2026, ce qui change pour nos imp\u00f4ts &#8230;\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/\" aria-label=\"En savoir plus sur 2026, ce qui change pour nos imp\u00f4ts &#8230;\">Lire plus<\/a><\/p>\n","protected":false},"author":3,"featured_media":2768,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[180,303,262,146,301],"class_list":["post-3542","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dossier","tag-avantages-fiscaux","tag-budget-2","tag-impot-sur-le-revenu","tag-impots","tag-loi-de-finances-2026","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscalit\u00e9 2026 en France : les principaux changements pour les contribuables d\u00e8s janvier - Feodus<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les principaux changements fiscaux en France \u00e0 partir de janvier 2026 : imp\u00f4t sur le revenu, pr\u00e9l\u00e8vement \u00e0 la source, cr\u00e9dits d\u2019imp\u00f4t, dons et dispositifs cl\u00e9s.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9 2026 en France : les principaux changements pour les contribuables d\u00e8s janvier - Feodus\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez les principaux changements fiscaux en France \u00e0 partir de janvier 2026 : imp\u00f4t sur le revenu, pr\u00e9l\u00e8vement \u00e0 la source, cr\u00e9dits d\u2019imp\u00f4t, dons et dispositifs cl\u00e9s.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/\" \/>\n<meta property=\"og:site_name\" content=\"Feodus\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-05T08:04:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-05T08:16:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2024\/01\/per-assurance-vie.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1162\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"La R\u00e9daction\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fiscalit\u00e9 2026 en France : les principaux changements pour les contribuables d\u00e8s janvier - Feodus","description":"D\u00e9couvrez les principaux changements fiscaux en France \u00e0 partir de janvier 2026 : imp\u00f4t sur le revenu, pr\u00e9l\u00e8vement \u00e0 la source, cr\u00e9dits d\u2019imp\u00f4t, dons et dispositifs cl\u00e9s.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/","og_locale":"fr_FR","og_type":"article","og_title":"Fiscalit\u00e9 2026 en France : les principaux changements pour les contribuables d\u00e8s janvier - Feodus","og_description":"D\u00e9couvrez les principaux changements fiscaux en France \u00e0 partir de janvier 2026 : imp\u00f4t sur le revenu, pr\u00e9l\u00e8vement \u00e0 la source, cr\u00e9dits d\u2019imp\u00f4t, dons et dispositifs cl\u00e9s.","og_url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/","og_site_name":"Feodus","article_published_time":"2026-01-05T08:04:18+00:00","article_modified_time":"2026-01-05T08:16:47+00:00","og_image":[{"width":1920,"height":1162,"url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2024\/01\/per-assurance-vie.jpg","type":"image\/jpeg"}],"author":"La R\u00e9daction","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/#article","isPartOf":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/"},"author":{"name":"La R\u00e9daction","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#\/schema\/person\/5ca9be76021ba500a028eef9d2aa4c82"},"headline":"2026, ce qui change pour nos imp\u00f4ts &#8230;","datePublished":"2026-01-05T08:04:18+00:00","dateModified":"2026-01-05T08:16:47+00:00","mainEntityOfPage":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/"},"wordCount":358,"publisher":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#organization"},"image":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/#primaryimage"},"thumbnailUrl":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2024\/01\/per-assurance-vie.jpg","keywords":["avantages fiscaux","Budget","Imp\u00f4t sur le revenu","imp\u00f4ts","loi de finances 2026"],"articleSection":["Guides de la fiscalit\u00e9 des particuliers"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/","name":"Fiscalit\u00e9 2026 en France : les principaux changements pour les contribuables d\u00e8s janvier - Feodus","isPartOf":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/#primaryimage"},"image":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/#primaryimage"},"thumbnailUrl":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2024\/01\/per-assurance-vie.jpg","datePublished":"2026-01-05T08:04:18+00:00","dateModified":"2026-01-05T08:16:47+00:00","description":"D\u00e9couvrez les principaux changements fiscaux en France \u00e0 partir de janvier 2026 : imp\u00f4t sur le revenu, pr\u00e9l\u00e8vement \u00e0 la source, cr\u00e9dits d\u2019imp\u00f4t, dons et dispositifs cl\u00e9s.","breadcrumb":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/#primaryimage","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2024\/01\/per-assurance-vie.jpg","contentUrl":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2024\/01\/per-assurance-vie.jpg","width":1920,"height":1162,"caption":"per ou assurance vie"},{"@type":"BreadcrumbList","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-2026-france-changements-contribuables-janvier\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.feodus-finance.fr\/defiscalisation\/"},{"@type":"ListItem","position":2,"name":"Guides de la fiscalit\u00e9 des particuliers","item":"https:\/\/www.feodus-finance.fr\/defiscalisation\/dossier\/"},{"@type":"ListItem","position":3,"name":"2026, ce qui change pour nos imp\u00f4ts &#8230;"}]},{"@type":"WebSite","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#website","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/","name":"Feodus","description":"","publisher":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#organization","name":"Feodus","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#\/schema\/logo\/image\/","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/cropped-logo-footer.jpg","contentUrl":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/cropped-logo-footer.jpg","width":249,"height":73,"caption":"Feodus"},"image":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#\/schema\/person\/5ca9be76021ba500a028eef9d2aa4c82","name":"La R\u00e9daction","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#\/schema\/person\/image\/","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/cropped-logo-96x96.jpg","contentUrl":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/cropped-logo-96x96.jpg","caption":"La R\u00e9daction"},"description":"Notre \u00e9quipe de r\u00e9daction s'efforce constamment de partager des analyses approfondies, des conseils pratiques et des perspectives innovantes sur les march\u00e9s financiers, les investissements et les tendances \u00e9conomiques.","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/author\/redaction\/"}]}},"_links":{"self":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts\/3542","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/comments?post=3542"}],"version-history":[{"count":2,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts\/3542\/revisions"}],"predecessor-version":[{"id":3544,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts\/3542\/revisions\/3544"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/media\/2768"}],"wp:attachment":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/media?parent=3542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/categories?post=3542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/tags?post=3542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}