After an hiatus of several months in the French Parliament, with the government not having a majority, a truce has been reached with the major parties, enabling the passage of the budget for this year.

Although the original draft budget proposed an increase in the tax bands of +2%, the final outcome, saving the government countless millions, is an increase of +1.8%. This follows increases of +4.8% in 2024 and +5.4% in 2023, in line with inflation.

On that basis, the following table shows the 5 bands for 2025, compared to those for the past two years. The bands for 2025 will apply for income earned in 2024. The rates are unchanged from last year.

As can be seen, no tax will be payable on net taxable income under €11,497 and thereafter taxed on a sliced basis, using the 'parts' system of household size.

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                Rate
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                2023
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                2024
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These bands and rates do not apply to non-residents, who pay a flat rate of 20%.

In addition to income tax, taxpayers are also liable for the social charges. Details of the rates that apply this year, notably on pension income, can be seen at Social Charges on Pension Income 2025.

Capital income is taxed at a flat tax of 30% (including social charges), or by band rates, by option.