The Council of State (Conseil d’Etat) has recently validated the draft bill introducing the Tax Credit for Conjoncture, after the end of the Energy tax credit which expired in March 2023.
The tax credit is a tax mechanism calculated on the basis of the remuneration, to support employees in particular situations like inflation (Crédit d’Impot Conjoncture), single-parent (Crédit d’Impôt Monoparental), employees activity (Crédit d’Impôt Salarié). The amount resulting from the calculation is added to an employee’s monthly net salary payment, also visible on the monthly payslip as a net addition.
The Conjoncture Tax Credit should be implemented in the coming months, backdated 1st January 2023. Therefore, Employees should first receive a one off Tax Credit covering the past months back to January 2023, and then a monthly tax credit added to their monthly net payment.
| Monthly gross base salary | Monthly CIC |
| €1,125 – €1,250 | 0 to €4 |
| €1,250 – €2,100 | €4 to €7 |
| €2,100 – €4,600 | €7 to €44 |
| €4,600 – €9,500 | € 44 |
| €9,500 – €9,925 | €44 – €48 |
| €9,925 – €14,175 | € 48 |
| €14,175 – €14,916 | €48- €54.25 |
| > €14,916 | €54.25 |