Withdrawal at the source of the IR and exceptional tax credit: calculation method for the self-employed

The 2017 income tax will be partially canceled in 2018 thanks to the implementation of a tax credit mechanism, called the 'Recovery Modernization Tax Credit' or 'CIMR', applicable to non-exceptional income. The objective of this measure is to avoid the payment of a tax contribution on income in 2018, following the introduction of the withholding tax of this income tax 2017.