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

In our article 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>

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