Code des impôts directs et taxes assimilées LF 2020

Code of direct taxes and assimilated taxes

FIRST PART

TAXES COLLECTED FOR THE BENEFIT OF THE STATE

TITLE I

TOTAL INCOME TAX

Section 1 

General provisions

Art. 1 - A single annual tax on the income of individuals is established, called "Total income tax". This tax applies to the taxpayer's total net income determined in accordance with the provisions of Articles 85 to 98 of this Code.

Art. 2 - Total net income is made up of the total net income of the following categories:

• professional benefits;

• farm income;

• rental income from the rental of built and unbuilt properties, as set out in Article 42 of the Code of Direct Taxes and assimilated Taxes;

• income from