The amout of income tax payable in France in 2024 at different levels of income and by type of household.
As we reported recently, the French income tax season has begun, and tax declarations on 2023 income must be submitted next month.
To provide an indication of how much tax you might expect to pay this year, the tables below show the amount payable at different levels of income, for single persons, married couples, and those in a civil partnership. The figures have been supplied by the French tax authority.
They do not take into account allowances and tax credits to which you may be entitled, eg, home-help. The income figures used are the taxable income.
The tables are for those who are tax resident in France. Non-residents receiving rental income are taxed at the rate of 20% on net income up to €28,797 and at 30% above this sum.
For both residents and non-residents, income from dividends and savings etc is subject to a flat tax (Prélèvement Forfaitaire Unique - PFU), which you can read about at Taxation of Investment Income.
Single Person
A single person only becomes liable if their net taxable income is above €17,000.
This threshold is increased for dependants; a single person with one child would not pay anything if their income was below €22,500; for two children the threshold is €28,500.
The figures below are for a single person with no dependants.
| Single Person - French Tax Payable 2024 |
|
| €18,000 |
€199 |
| €20,000 |
€518 |
| €23,000 |
€998 |
| €25,000 |
€1,317 |
| €28,000 |
€1,797 |
| €30,000 |
€2,286 |
| €33,000 |
€3,186 |
| €35,000 |
€3,786 |
| €40,000 |
€5,286 |
| €45,000 |
€6,786 |
| €50,000 |
€8,286 |
| €55,000 | €9,786 |
| €60,000 | €11,286 |
| €65,000 | €12,786 |
| €70,000 | €14,286 |
| €80,000 | €17,286 |
| €90,000 | €21,129 |
| €100,000 | €25,229 |
Married Couples/Civil Partners
A married couple (or a couple in a civil partnership) would pay no tax on income below €32,000.
The threshold is increased if there are dependant children in the household, to €38,000 for one child and to €43,000 for two children.
The figures below are for a couple without dependants.
| Couple - French Tax Payable 2024 |
|
| €33,000 |
€219 |
| €34,000 |
€379 |
| €35,000 |
€539 |
| €38,000 |
€1,018 |
| €40,000 |
€1,338 |
| €43,000 |
€1,817 |
| €45,000 |
€2,136 |
| €47,000 |
€2,456 |
| €50,000 | €2,935 |
| €53,000 | €3,345 |
| €55,000 | €3,565 |
| €57,000 | €3,785 |
| €60,000 | €4,572 |
| €65,000 | €6,972 |
| €70,000 | €7,572 |
| €75,000 | €9,072 |
| €80,000 | €10,572 |
| €85,000 | €12,072 |
| €90,000 | €13,572 |
| €100,000 | €16,572 |
Social Charges
These tables exclude social charges (prélèvements sociaux) for which you may be liable.
You can find more information about the rules (rates, reductions and exemptions) that apply on pension income at Social Charges Pension Income Thresholds 2024.
The social charges will appear on your income tax notice.
Advice
For advice you can contact our Property Clinic, and one of our advisors will get back to you.
