The year 2025 brings its share of tax changes for French taxpayers. The government has just announced a revaluation of the income tax scale (IR) to take inflation into account. This measure, although apparently favorable, means that some households will exceed new thresholds and become taxable. Let's discover together the implications of this reform and the new amounts to know.
Revaluation of the tax scale: what impacts for taxpayers?
The finance law for 2025 provides for a 2% increase in the IR scale compared to the previous year. This increase, intended to compensate for the effects of inflation, leads to a mechanical increase in tax thresholds. Concretely, this means that:
- Households whose income has not increased in 2024 could be taxed less in 2025.
- Some taxpayers could even escape taxation altogether.
- Conversely, households having experienced an increase in income greater than 2% risk reaching new levels.
It is important to note that this revaluation takes place in a context where less than half of French people currently pay income tax. This downward trend in the number of taxable taxpayers is expected to continue in 2025, but with significant nuances depending on individual situations.
The new tax thresholds for 2025
To determine whether you will be taxable in 2025, it is essential to know the new thresholds corresponding to your family situation. The family quotient system remains in force, with tax shares allocated according to the composition of the household. Here is a summary table of tax thresholds for 2025, based on 2024 income:
| Family situation | Parts fiscales | Tax threshold (2024 income) |
|---|---|---|
| Bachelor | 1 | 17 084 € |
| Married/partnered couple without children | 2 | 32 258 € |
| Couple with 1 child | 2,5 | 38 018 € |
| Couple with 2 children | 3 | 43 778 € |
| Couple with 3 children | 4 | 55 298 € |
| Couple with 4 children | 5 | 66 818 € |
It should be noted that for single-parent familiesthe thresholds differ slightly. For example, a single parent with one child (1.5 shares) will be taxable from €22,844 of income in 2024.
Calculating your taxable income: elements to take into account
To compare your income to the thresholds mentioned, it is vital to carry out an accurate calculation. Here are the steps to follow:
- Add all your income received in 2024
- Deduct the applicable allowances
- Subtract deductible expenses
- Remove possible land and professional deficits
It is important to emphasize that a slight exceeding of thresholds does not necessarily mean that you will be liable for IR. In fact, these amounts do not take into account the tax reductions or credits from which you could benefit. So, even if you cross a threshold, you could have no tax to pay if you have made expenses qualifying for tax advantages in 2024.
Strategies to optimize your tax situation
Faced with these new thresholds, it may be wise to adopt tax optimization strategies. Here are some avenues to explore:
- Invest in rental real estate to benefit from tax deductions
- Make donations to associations to obtain tax reductions
- Use retirement savings schemes to reduce your taxable income
- Take advantage of the tax advantages linked to energy renovation work
Remember, estate planning can also impact your long-term tax situation. Consultation with an accountant or tax advisor can be invaluable in optimizing your income tax position.
Ultimately, although the revaluation of the tax scale may seem like a bad news for some taxpayersit also offers optimization opportunities. A good understanding of the new thresholds and wise management of your income and expenses will allow you to approach your 2025 tax return with confidence.
