{"id":26380,"date":"2023-06-27T00:00:00","date_gmt":"2023-06-26T22:00:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/bareme-devaluation-forfaitaire-de-lavantage-en-nature-logement-pour-2023\/"},"modified":"2023-06-27T00:00:00","modified_gmt":"2023-06-26T22:00:00","slug":"bareme-devaluation-forfaitaire-de-lavantage-en-nature-logement-pour-2023","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-2023\/","title":{"rendered":"Bar\u00e8me d'\u00e9valuation forfaitaire de l'avantage en nature \u00ab logement \u00bb pour 2023"},"content":{"rendered":"
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L’\u00e9valuation forfaitaire de l’avantage s’\u00e9tablit comme suit pour l’imposition des revenus de 2022 et de 2023.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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<\/p>\n<\/td>\n

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

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En 2022<\/p>\n<\/td>\n

\n

En 2023<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

72,30<\/p>\n<\/td>\n

\n

75,40<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

38,70<\/p>\n<\/td>\n

\n

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

\n

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

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

84,40<\/p>\n<\/td>\n

\n

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

\n

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

\n

54,20<\/p>\n<\/td>\n

\n

56,50<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

96,30<\/p>\n<\/td>\n

\n

100,40<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

72,30<\/p>\n<\/td>\n

\n

75,40<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

108,30<\/p>\n<\/td>\n

\n

113<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

90,20<\/p>\n<\/td>\n

\n

94,10<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

132,70<\/p>\n<\/td>\n

\n

138,40<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

114,40<\/p>\n<\/td>\n

\n

119,30<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

156,60<\/p>\n<\/td>\n

\n

163,30<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

138,20<\/p>\n<\/td>\n

\n

144,10<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

180,80<\/p>\n<\/td>\n

\n

188,60<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

168,50<\/p>\n<\/td>\n

\n

175,70<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

204,70<\/p>\n<\/td>\n

\n

213,50<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

192,60<\/p>\n<\/td>\n

\n

200,90<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Remarque 1 : Montant mensuel du plafond de la S\u00e9curit\u00e9 Sociale :
– en 2022 : P = 3 428 \u20ac
– en 2023 : P = 3 666 \u20ac<\/p>\n

Source :<\/strong>\u00a0<\/strong><\/p>\n