According to statistics from the General Directorate of Public Finances, less than half of French people today pay income tax (IR), the proportion of taxable people decreasing from year to year… A trend which is expected to persist in 2025 , the finance law for 2025 providing for an increase in the IR scale.
According to the finance bill currently being debated in the National Assembly, the tax brackets on 1is January should in fact be revalued by 2% compared to last year in order to take inflation into account. An increase which mechanically leads to an increase in the income threshold above which a household becomes taxable. Taxpayers whose income has not increased in 2024 could therefore be taxed less in 2025, or even no longer be taxed at all.
To know if you are going to pay 2025 income tax, you must take into account the tax thresholds corresponding to the number of tax shares in your household and therefore your family situation. As a reminder, a single person is taxed on the basis of a portion of the family quotient. For a married or civil partnership couple without children, two tax shares must be taken into account. This figure increases by half a share per dependent child, i.e. 2.5 shares for one child and 3 shares for two children. The increase is then one share per child from the third, i.e. 4 tax shares for a couple with three children and 5 shares for a couple with 4 children.
According to calculations carried out by Droit-Finances, the 2025 tax threshold for a tax share stands at €17,084 of income in 2024. An amount which increases to €32,258 for a couple and their two tax shares. If this couple has one or more children, they will be taxable from €38,018 for 2.5 shares and €43,778 for 3 shares. In the case of a large family, the tax threshold rises respectively to €55,298 with 4 shares and €66,818 with 5 shares.
For a single person with children, the tax thresholds are different. If he has a child (1.5 shares), his 2024 income must be less than 22,844 euros. For a single person with two dependent children (2 tax shares), their tax threshold is set at 28,604 euros. Finally, if this single person has three dependent children (3 tax shares), they will not pay 2025 IR as long as their 2024 income is less than 40,124 euros.
To compare your income with these amounts, you must add up all your income received in 2024 then deduct the allowances, deductible charges as well as property and professional deficits. Please note that slightly exceeding the thresholds above does not necessarily mean that you will have to pay IR, since these amounts do not take into account any reductions or tax credits from which you may benefit. You could therefore owe nothing to the tax authorities if you made expenses qualifying for tax advantages this year.
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