The maximum income thresholds that apply before you pay French income tax in 2023 on 2022 income.

Income tax in France is structured around five income bands, with different rates that apply on fractional income within each band.

In our article Income Tax Thresholds to Increase by 5% we set out the tax bands and rates that apply in 2023 for income earned in 2022.

The table below shows the taxable income thresholds (after credits and allowances) that apply for residents before you pay income tax in France.

A couple with a taxable income below €30,558 would not pay income tax; a couple with two children would not be liable for tax if their joint taxable income was less than €41,335. A single person living on their own would pay no income tax if their taxable income was below €16,372.

The figures take account of the fact that if the tax due is less than €61 no tax is collected.

When official figures are available, for those above these thresholds who will pay income tax, we shall publish the income tax payable at different levels of income.

Those with a taxable income upwards of €250,000 pa (€500,000 for married couples and partners) are liable for a special tax called contribution exceptionnelle sur les hauts revenus. See our tax guide below.

The table excludes the social charges, which we covered in our article Social Charges Thresholds 2023.

Related Reading:

• Guide to French Income Tax

• France Insider News