Income tax in France is structured around five income bands, with different rates that apply on fractional income within each band.
In our article 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 €32,000 would not pay income tax; a couple with two children would not be liable for tax if their joint taxable income was less than €43,294. A single person living on their own would pay no income tax if their taxable income was below €17,133. 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 we shall publish the approximate income tax payable at different levels of income, for households whose taxable income is higher than these thresholds. Those with a taxable income upwards of €250,000 pa (€500,000 for married couples and partners) are liable for a supplementary tax called contribution exceptionnelle sur les hauts revenus. The table above excludes the social charges, which we covered in our article Social Charges Thresholds 2024.
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style="font-weight: bold;">Income Tax Thresholds to Increase by 5% </span></a> we set out the tax bands and rates that apply in 2024 for income earned in 2023.</p>
<table style="width: 100%;">
<thead>
<tr style="background-color: #9bcfff;">
<td style="padding: 6px; text-align: center;">
<span style="font-family: Arial, Helvetica, sans-serif; font-style: normal; color: #000000; font-weight: bold; font-size : 1.1em;">
Number of Parts
</span>
</td>
<td style="padding: 6px; text-align: center;">
<span style="font-family: Arial, Helvetica, sans-serif; font-style: normal; color: #000000; font-weight: bold; font-size : 1.1em;">
Couple
</span>
</td>
<td style="padding: 6px; text-align: center;">
<span style="font-family: Arial, Helvetica, sans-serif; font-style: normal; color: #000000; font-weight: bold; font-size : 1.1em;">
Single
</span>
</td>
</tr>
</thead>
<tbody>
<tr style="background-color: #e0eee0; text-align: center; font-family: Arial, Helvetica, sans-serif; font-style: normal; color: #000000; font-weight: normal; font-size : 1em; padding: 5px;">
<td>
1
</td>
<td>
</td>
<td>
€17,133
</td>
</tr>
<tr style="background-color: #ffffff; text-align: center; font-family: Arial, Helvetica, sans-serif; font-style: normal; color: #000000; font-weight: normal; font-size : 1em; padding: 5px;">
<td>
1.5
</td>
<td>
</td>
<td>
€22,780
</td>
</tr>
<tr style="background-color: #e0eee0; text-align: center; font-family: Arial, Helvetica, sans-serif; font-style: normal; color: #000000; font-weight: normal; font-size : 1em; padding: 5px;">
<td>
2
</td>
<td>
€32,000
</td>
<td>
€28,427
</td>
</tr>
<tr style="background-color: #ffffff; text-align: center; font-family: Arial, Helvetica, sans-serif; font-style: normal; color: #000000; font-weight: normal; font-size : 1em; padding: 5px;">
<td>
2.5
</td>
<td>
€37,674
</td>
<td>
€34,074
</td>
</tr>
<tr style="background-color: #e0eee0; text-align: center; font-family: Arial, Helvetica, sans-serif; font-style: normal; color: #000000; font-weight: normal; font-size : 1em; padding: 5px;">
<td>
3
</td>
<td>
€43,294
</td>
<td>
€39,271
</td>
</tr>
<tr style="background-color: #ffffff; text-align: center; font-family: Arial, Helvetica, sans-serif; font-style: normal; color: #000000; font-weight: normal; font-size : 1em; padding: 5px;">
<td>
4
</td>
<td>
€54,588
</td>
<td>
€51,015
</td>
</tr>
</tbody>
</table>
style="font-weight: bold;">Related Reading:</span></div>
<li><a href="http://www.french-property.com/guides/france/finance-taxation/taxation/"><span
style="font-weight: bold;">Guide to French Income Tax </span></a></li>
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