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fiscal_cdhr

Read-onlyIdempotent

Contribution différentielle sur les hauts revenus (CDHR) — CDHR due (art. 224 CGI) : imposition minimale de 20 % du RFR ajusté − imposition effective (IR au barème + PFU 12,8 % sur les revenus financiers + CEHR + majorations 12 500 €/couple et 1 500 €/personne à charge), après décote art. 224 V. DISTINCTE de la CEHR (art. 223 sexies). Version stateless. Montant ADDITIONNEL, dû en plus de l'IR (fiscal_impot_revenu) et de la CEHR (fiscal_cehr), déjà déduits dans son calcul : l'additionner, ne pas le substituer. (sources: CGI art. 224 (CDHR) ; CGI art. 223 sexies (CEHR) ; FAQ CDHR impots.gouv.fr)

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
partsNoParts de quotient familial.
situationNoSituation familiale (seuils célib 250 k / couple 500 k, majoration 12 500 € couple).Célibataire
rfr_ajusteNoRFR ajusté art. 224 II (assiette CDHR) si connu. Absent → = RFR.
parent_isoleNoParent isolé (case T, art. 194 II CGI) : célibataire ou divorcé vivant seul avec au moins un enfant à charge. La part du 1er enfant est alors plafonnée à 4 262 € (art. 197 I-2) au lieu de 2 × 1 807 €. Les parts transmises doivent déjà inclure la demi-part case T.
impot_referenceNoImposition effective exacte de la déclaration (€). Absent → reconstruite (IR barème + PFU + CEHR + majorations).
demi_parts_195_abeNoDemi-parts de l'art. 195-1 a, b ou e CGI (personne vivant seule ayant élevé seule un enfant 5 ans, enfant décédé, enfant adopté) incluses dans les parts : plafonnées à 1 079 € chacune.
residence_alterneeNoAvec parent_isole : enfants UNIQUEMENT en résidence alternée — la demi-part de chacun des deux premiers enfants est plafonnée à 2 131 € (art. 197 I-2 CGI). Les parts transmises doivent inclure les majorations de 0,25 (art. 194 I).
nb_personnes_chargeNoPersonnes à charge (majoration 1 500 € chacune de l'imposition de référence).
demi_parts_invaliditeNoDemi-parts d'invalidité ou d'ancien combattant (art. 195-1 c, d, d bis, f et 195-2 à 6 CGI) incluses dans les parts : plafond de droit commun + réduction de 1 801 € chacune quand le plafonnement joue.
revenus_financiers_pfuNoRevenus financiers imposés au PFU 12,8 % (dividendes + intérêts) inclus dans le RFR (€) — corrige l'imposition de référence.
revenu_fiscal_referenceYesRFR du foyer (€).

Schema Changelog

Changes observed during successful MCP inspections.

  1. Changed4 schema fields changed
    • addedInput schema / properties / demi_parts_195_abe
      Added value: +{
      +  "default": 0,
      +  "description": "Demi-parts de l'art. 195-1 a, b ou e CGI (personne vivant seule ayant élevé seule un enfant 5 ans, enfant décédé, enfant adopté) incluses dans les parts : plafonnées à 1 079 € chacune.",
      +  "minimum": 0,
      +  "type": "number"
      +}
    • addedInput schema / properties / demi_parts_invalidite
      Added value: +{
      +  "default": 0,
      +  "description": "Demi-parts d'invalidité ou d'ancien combattant (art. 195-1 c, d, d bis, f et 195-2 à 6 CGI) incluses dans les parts : plafond de droit commun + réduction de 1 801 € chacune quand le plafonnement joue.",
      +  "minimum": 0,
      +  "type": "number"
      +}
    • addedInput schema / properties / parent_isole
      Added value: +{
      +  "default": false,
      +  "description": "Parent isolé (case T, art. 194 II CGI) : célibataire ou divorcé vivant seul avec au moins un enfant à charge. La part du 1er enfant est alors plafonnée à 4 262 € (art. 197 I-2) au lieu de 2 × 1 807 €. Les parts transmises doivent déjà inclure la demi-part case T.",
      +  "type": "boolean"
      +}
    • addedInput schema / properties / residence_alternee
      Added value: +{
      +  "default": false,
      +  "description": "Avec parent_isole : enfants UNIQUEMENT en résidence alternée — la demi-part de chacun des deux premiers enfants est plafonnée à 2 131 € (art. 197 I-2 CGI). Les parts transmises doivent inclure les majorations de 0,25 (art. 194 I).",
      +  "type": "boolean"
      +}
  2. Added

TDQS

A4.5/5.0
Behavior5/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

With annotations already declaring readOnlyHint=true, idempotentHint=true, and openWorldHint=false, the description adds substantial behavioral context: it is stateless, computes an additional amount due on top of IR and CEHR, and details the internal calculation components (PFU, CEHR, majorations, décote). It does not contradict the annotations and enriches the agent's understanding of the tool's behavior.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

The description is dense but front-loaded: it starts with the tool's identity and formula before moving to distinctions and practical usage. Every part contributes useful information for a complex tax calculation, though the single long sentence format sacrifices scannability slightly.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness4/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

For an 11-parameter tax calculation tool with no output schema, the description supplies the legal references, formula, interaction with sibling tools, and stateless nature. It implies the return is an amount due but does not explicitly describe the output format (e.g., a number or breakdown), which is a minor gap given the tool's complexity.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters3/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema description coverage is 100%, so every parameter is already documented in the input schema, including defaults, constraints, and detailed French explanations. The main description adds formula-level context but does not provide meaning beyond the schema for individual parameters, so the baseline score of 3 is appropriate.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

The description immediately names the tool's subject (CDHR), states the exact legal basis (art. 224 CGI), and gives the core calculation formula (20% minimum on adjusted RFR minus effective taxation). It explicitly distinguishes itself from the CEHR and IR, so an agent can tell what this tool does and what it does not do without opening the schema.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines5/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

It names the sibling alternatives (fiscal_cehr, fiscal_impot_revenu) and gives a clear integration rule: the amount is ADDITIONAL and must be added to, not substituted for, those other taxes. This is explicit when-to-use and how-to-combine guidance, leaving no ambiguity for tool selection.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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