French Income Tax Exemption Thresholds 2025

The maximum income thresholds by household size that apply before French income tax is payable in 2025 on 2024 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 style="font-weight: bold;">Income Tax in France 2025 </span></a> we set out the tax bands and rates that apply in 2025 for income earned in 2024.</p>

The table below shows the taxable income thresholds (after credits and allowances) that apply for residents before you pay income tax in France. The household is divided into 'parts', with an adult equating to one part and a child a half-part.

A couple with a taxable income below €32,472 would not have any income tax liability, whilst a couple with two children would not be liable for tax if their joint taxable income was less than €44,069. A single person living on their own would pay no income tax if their taxable income was below €17,438.

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

<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>
            €17,438
        </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>
            €23,137
        </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>
          €32,572
        </td>
        <td>
            €28,935
        </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>
            €38,320
        </td>
        <td>
            €34,684
        </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>
            €44,069
        </td>
        <td>
            €40,232
        </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>
            €55,566
        </td>
        <td>
            €51,929
        </td>
    </tr>
    </tbody>
</table>

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 on (primarily) pension income, which we covered in our article Social Charges in 2025.

If you seek professional advice concerning anything in this article contact our

Tax Clinic and one of our advisors will get back to you.

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>