{"id":252,"date":"2021-05-18T01:26:00","date_gmt":"2021-05-17T23:26:00","guid":{"rendered":"http:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/bareme-devaluation-forfaitaire-de-lavantage-en-nature-logement-pour-2021\/"},"modified":"2021-05-18T01:26:00","modified_gmt":"2021-05-17T23:26:00","slug":"bareme-devaluation-forfaitaire-de-lavantage-en-nature-logement-pour-2021","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/bareme-devaluation-forfaitaire-de-lavantage-en-nature-logement-pour-2021\/","title":{"rendered":"Bar\u00e8me d'\u00e9valuation forfaitaire de l'avantage en nature \u00ab logement \u00bb pour 2021"},"content":{"rendered":"
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L’\u00e9valuation forfaitaire de l’avantage s’\u00e9tablit comme suit pour l’imposition des revenus de 2020 et de 2021.<\/p>\n

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R\u00e9mun\u00e9ration brute mensuelle en esp\u00e8ces (R) en fonction du montant mensuel du plafond de la S\u00e9curit\u00e9 Sociale (P) et du nombre de pi\u00e8ces du logement<\/strong><\/p>\n<\/td>\n

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Montant mensuel de l’avantage logement (en\u00a0\u20ac)<\/strong><\/p>\n<\/td>\n<\/tr>\n

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En 2020 (rappel)<\/strong><\/p>\n<\/td>\n

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En 2021<\/strong><\/p>\n<\/td>\n<\/tr>\n

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R < 0,5P<\/strong><\/p>\n<\/td>\n

\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
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– logement d’une pi\u00e8ce principale<\/p>\n<\/td>\n

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70,80<\/p>\n<\/td>\n

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71,20<\/p>\n<\/td>\n<\/tr>\n

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– autres logements (par pi\u00e8ce principale)<\/p>\n<\/td>\n

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37,90<\/p>\n<\/td>\n

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38,10<\/p>\n<\/td>\n<\/tr>\n

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0,5P < ou = < 0,6P<\/strong><\/p>\n<\/td>\n

\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
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– logement d’une pi\u00e8ce principale<\/p>\n<\/td>\n

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82,70<\/p>\n<\/td>\n

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83,20<\/p>\n<\/td>\n<\/tr>\n

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– autres logements (par pi\u00e8ce principale)<\/p>\n<\/td>\n

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53,10<\/p>\n<\/td>\n

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53,40<\/p>\n<\/td>\n<\/tr>\n

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0,6P < ou = R < 0,7P<\/strong><\/p>\n<\/td>\n

\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
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– logement d’une pi\u00e8ce principale<\/p>\n<\/td>\n

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94,30<\/p>\n<\/td>\n

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94,90<\/p>\n<\/td>\n<\/tr>\n

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– autres logements (par pi\u00e8ce principale)<\/p>\n<\/td>\n

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70,80<\/p>\n<\/td>\n

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71,20<\/p>\n<\/td>\n<\/tr>\n

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0,7P < ou = R < 0,9P<\/strong><\/p>\n<\/td>\n

\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
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– logement d’une pi\u00e8ce principale<\/p>\n<\/td>\n

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106,10<\/p>\n<\/td>\n

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106,70<\/p>\n<\/td>\n<\/tr>\n

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– autres logements (par pi\u00e8ce principale)<\/p>\n<\/td>\n

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88,40<\/p>\n<\/td>\n

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88,90<\/p>\n<\/td>\n<\/tr>\n

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0,9P < ou = R < 1,1P<\/strong><\/p>\n<\/td>\n

\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
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– logement d’une pi\u00e8ce principale<\/p>\n<\/td>\n

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129,90<\/p>\n<\/td>\n

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130,70<\/p>\n<\/td>\n<\/tr>\n

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– autres logements (par pi\u00e8ce principale)<\/p>\n<\/td>\n

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112,00<\/p>\n<\/td>\n

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112,70<\/p>\n<\/td>\n<\/tr>\n

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1,1P < ou = R < 1,3P<\/strong><\/p>\n<\/td>\n

\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
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– logement d’une pi\u00e8ce principale<\/p>\n<\/td>\n

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153,40<\/p>\n<\/td>\n

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154,30<\/p>\n<\/td>\n<\/tr>\n

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– autres logements (par pi\u00e8ce principale)<\/p>\n<\/td>\n

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135,40<\/p>\n<\/td>\n

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136,20<\/p>\n<\/td>\n<\/tr>\n

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1,3P < ou = R < 1,5P<\/strong><\/p>\n<\/td>\n

\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
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– logement d’une pi\u00e8ce principale<\/p>\n<\/td>\n

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177,00<\/p>\n<\/td>\n

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178,10<\/p>\n<\/td>\n<\/tr>\n

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– autres logements (par pi\u00e8ce principale)<\/p>\n<\/td>\n

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165,00<\/p>\n<\/td>\n

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166,00<\/p>\n<\/td>\n<\/tr>\n

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R > ou = 1,5P<\/strong><\/p>\n<\/td>\n

\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
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– logement d’une pi\u00e8ce principale<\/p>\n<\/td>\n

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200,50<\/p>\n<\/td>\n

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201,70<\/p>\n<\/td>\n<\/tr>\n

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– autres logements (par pi\u00e8ce principale)<\/p>\n<\/td>\n

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188,70<\/p>\n<\/td>\n

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189,80<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

<\/p>\n

Remarque 1<\/strong> : Montant mensuel du plafond de la S\u00e9curit\u00e9 Sociale :<\/p>\n