{"uid":"cap_-h49qDyouu-gMJL6kCagX","slug":"qotien-flat-tax-vs-bar-me-calculator-3560f1b4","name":"Qotien Flat Tax vs Barème Calculator","description":"Simulateur IFI, PER, IR et retraite (32 régimes). Logiciel CGP : bilan patrimonial, déclaration 2042, LMNP. Chiffres sourcés Légifrance et BOFiP. 14 jours d'essai.","url":"https://app.qotien.fr/api/fiscal/v1/calc/flat_tax_vs_bareme","method":"POST","headers":{},"bodySchema":{"type":"object","properties":{"parts":{"type":"number","default":1,"minimum":1,"description":"Parts de quotient familial."},"montant":{"type":"number","minimum":0,"description":"Montant du revenu / gain (€)."},"situation":{"enum":["Célibataire","Marié(e)","Pacsé(e)","Divorcé(e)","Veuf(ve)"],"type":"string","default":"Célibataire","description":"Situation familiale."},"av_encours":{"type":"number","minimum":0,"description":"Pour av_plus8ans : encours total des primes (détermine le taux réduit 7,5 % vs 12,8 %) (€)."},"type_revenu":{"enum":["dividendes","interets","pv_mobiliere","crypto","pea","immo","av_plus8ans","av_moins8ans"],"type":"string","description":"Nature du revenu du capital."},"revenu_net_imposable":{"type":"number","minimum":0,"description":"Revenu net imposable du foyer HORS ce revenu (€) — détermine la TMI pour l'option barème."}}},"responseSchema":{"type":"json","schema":{"type":"object","required":["ok","domaine","capability","result","confiance","sources","millesime_fiscal"],"properties":{"ok":{"type":"boolean","description":"true = succès ; false = erreur (champ \"error\" présent à la place de result)."},"result":{"type":"object","properties":{"unit":{"type":"string","description":"Unité de value (EUR, PERCENT, RATE…)."},"label":{"type":"string","description":"Libellé lisible du résultat."},"value":{"type":"number","description":"Valeur principale (quand le résultat est scalaire)."},"confiance":{"enum":["fiable","estime","partiel","non_calculable","sourcee","variable"],"type":"string","description":"Confiance propre au résultat retraite (prime sur la confiance de capacité)."}},"description":"Résultat. Contient typiquement { value:number, unit:string, label:string } ; les outils retraite ajoutent confiance, fourchette, et le détail par régime."},"domaine":{"enum":["fiscal","retraite","referentiel","qotien"],"type":"string","description":"Domaine de la capacité."},"sources":{"type":"array","items":{"type":"string"},"description":"Sources primaires/légales du calcul."},"confiance":{"enum":["fiable","estime","partiel","non_calculable","sourcee","variable"],"type":"string","description":"Niveau de confiance de CE résultat (fiscal = fiable ; retraite = variable)."},"capability":{"type":"string","description":"Nom de la capacité appelée."},"referentiel":{"type":"string","description":"Version du référentiel sourcé utilisé."},"annee_revenus":{"type":"number","description":"Année des revenus concernés."},"avertissement":{"type":"string","description":"Avertissement d'usage (résultat brut, pas un conseil personnalisé)."},"millesime_fiscal":{"type":"string","description":"Millésime fiscal (année des barèmes appliqués)."}}},"example":{"ok":true,"result":{"unit":"EUR","label":"PFU (flat tax) vs barème progressif","value":0},"domaine":"fiscal","sources":["CGI art. 200 A (PFU + option 2OP)","CGI art. 158-3-2° (abattement 40 %)","CGI art. 154 quinquies (CSG déductible)","LFSS 2026 art. 12 (PS par nature)"],"confiance":"fiable","capability":"flat_tax_vs_bareme","referentiel":"references_officielles.json v0.8.6","annee_revenus":2025,"millesime_fiscal":"2026"}},"example":null,"exampleRequest":null,"tags":["x402"],"displayCostAmount":"0.25","displayCostAsset":"USDC","priceDynamic":false,"priceHint":null,"priceStatus":"priced","priceSource":"probe","requiresHandshake":false,"reviewCount":0,"rating":{"score":"0.00","successRate":"0.00","reviews":0,"stars":null,"state":"unrated"},"availabilityStatus":"unknown","priceObserved":null,"sessionDeposit":null,"pricing":{"kind":"static","summary":"$0.25/call","primary":{"kind":"static","protocol":"x402","network":"base","amountUsd":"0.25","per":"call","confidence":"exact"},"accepted":[{"kind":"static","protocol":"x402","network":"base","amountUsd":"0.25","per":"call","confidence":"exact"}]},"paymentMethods":[{"uid":"pm_oIUuCQKbrJi9b4Cq4uV6X","protocol":"x402","methodType":"crypto","chain":"base","mode":"charge","costAmount":"0.25","costPer":"request","priority":0,"asset":"0x833589fCD6eDb6E08f4c7C32D4f71b54bdA02913","unit":"request","depositMicros":null,"planRef":null}],"brandName":null,"brandSlug":null,"brandBaseUrl":null,"brandDocsUrl":null,"whatItDoes":"Compares French flat tax (PFU/30%) against progressive income tax (barème) for a given capital income to determine the optimal taxation option for a French household.","exampleAgentPrompt":"I received €12,000 in dividends this year and my household net taxable income is €45,000 — I'm married with 2 family quotient parts. Can you calculate whether the French flat tax (PFU) or the progressive barème is better for me?","exampleUseCases":[{"title":"Dividend tax optimization for investor","prompt":"I earned €20,000 in dividends this year. My household net taxable income excluding this is €60,000 and I'm single. Should I go with the 30% flat tax or opt for the progressive barème on my tax return?"},{"title":"Life insurance taxation decision","prompt":"I have a life insurance contract with €150,000 in premiums outstanding and made a €8,000 gain. My taxable income is €35,000 and I'm married filing jointly with 2 parts. Which tax option — PFU or barème — gives me the lower tax bill?"},{"title":"Crypto gains tax comparison for PACS couple","prompt":"My partner and I are PACSed with 2 family quotient parts. We made €5,000 in crypto gains this year and our other net taxable income is €42,000. Tell me whether the flat tax or the barème is better for our crypto gains."}],"resultDescription":"Returns a JSON object with: a boolean success flag, the comparison result (value in EUR showing the difference or optimal choice, with label and unit), confidence level (fiable/estime/partiel/variable), legal sources from CGI/BOFiP, the fiscal year applied, and a disclaimer that the result is not personalized financial advice.","failureModes":["Missing required fields (type_revenu or montant not provided) — returns ok:false with error message","Invalid enum value for situation or type_revenu — returns validation error","montant below minimum (negative value) — schema validation failure","Network timeout or service unavailability — HTTP 5xx error","Payment not provided or insufficient — HTTP 402 response requiring x402 payment of $0.25 USDC"],"whenToPreferThis":"Choose this endpoint when you need to compute the French flat tax (PFU 30%) vs progressive income tax (barème) comparison for capital income types including dividends, interest, capital gains, crypto, PEA, real estate, or life insurance (over or under 8 years). It sources data directly from Légifrance and BOFiP, making it suitable for compliance-adjacent financial advisory tools, CGP (wealth management) software, and French tax optimization workflows. Prefer this over generic tax calculators when dealing specifically with French fiscal law and capital income taxation.","instructions":null,"reviewSummary":null,"reviewSummaryHighlights":null,"reviewSummaryConcerns":null,"reviewSummaryGeneratedAt":null,"activationCount":0,"lastUsedAt":null,"lastSuccessfullyRanAt":null,"lastHealthCheckAt":"2026-09-15T18:49:57.303Z","isFirstParty":false}