At the dawn of 2025, several legislative and regulatory changes will come into force in France, affecting various aspects of the daily life of individuals and businesses. Here is an overview of the main new features as of January 1, 2025.
Taxes and income
Income tax scale: In the absence of a vote on the finance law for 2025 before the end of 2024, the income tax scale will not be revalued according to the traditional calendar. The withholding tax rates applied in January 2025 will therefore remain unchanged.
Aid and allowances
Revaluation of pensions: Basic pensions will be revalued by 2.2% on 1is January 2025, up to inflation. This development results from the motion of censure voted against the Government on December 4, 2024.
Daily caregiver allowance (AJPA): The duration of AJPA compensation may be renewed if a caregiver supports several people over the course of their life, with a maximum of 66 days of compensation per person cared for, and a ceiling of 264 days over the entire lifespan.
RSA
Payment of the RSA is now conditional on compulsory participation of fifteen hours of weekly activity. Beneficiaries will have to sign an engagement contract with their France Travail advisor, specifying the activities to be carried out according to their profile. These activities may include immersion in a company or obtaining a driving license, with the main objective of promoting access to employment. This system also extends to young people monitored by local missions and to beneficiaries of the disabled adult allowance.
Savings and money
Rate of remuneration of the Housing Savings Plan (PEL): The rate of remuneration of the PEL will increase to 1.75% from January 1, 2025.
Increase in tobacco prices: Tobacco prices will increase on January 1, 2025, as part of the public health policy aimed at reducing consumption. The majority of packages will pass the 12.50 euro mark.
Postal rates: Overall, mail and parcel rates for the universal postal service will increase on average by 6.8% on 1is January 2025. The price of the Green Letter, for daily mailings, which was €1.29 in 2024, will rise to €1.39 in 2025. The price of the Services Plus Letter, for sending documents the most important requiring follow-up notifications, will be €3.15 compared to €2.99 in 2024. The price of the red e-letter (3 sheets), for urgent shipments delivered the next day, will remain unchanged at €1.49.
Non-renewal of the possibility of paying for food shopping with restaurant vouchers: The rules concerning the use of restaurant vouchers will undergo a significant change. The possibility of paying for food shopping with restaurant vouchers, which had been implemented exceptionally, will not be renewed. This measure, introduced to support households during the health crisis and extended in the context of inflation, made it possible to use meal vouchers in supermarkets for food purchases. However, from January 2025, these vouchers will once again be reserved solely for the payment of meals and drinks consumed in restaurants, or for the purchase of prepared meals and food products directly consumable in approved stores.
VAT rate reduced to 5.5%: modification of the conditions of application: A decree of December 4, 2024 specifies the new conditions of application of the reduced VAT rate of 5.5% for energy renovation work, listing notably the eligible work and the performance standards required to benefit from the reduced rate.
Start of winter sales in January 2025: This year, the winter sales will take place in the majority of metropolitan departments, from Wednesday January 8, 2025 at 8:00 a.m. to Tuesday February 4, 2025 inclusive (decree of May 27, 2019) and will last for four weeks.
Ecological and energy transition
Prohibition on rental of housing classified G: The most energy-intensive housing, classified G according to the energy performance diagnosis (DPE), will be considered indecent and their rental will be prohibited from January 1, 2025.
Ban on plastic food containers: Facilities welcoming children, such as daycare centers and schools, will no longer be able to use plastic food containers for cooking, reheating and serving.
The bicycle bonus removed: The rules concerning aid for the purchase or rental of low-polluting vehicles have evolved since December 2, 2024. Under the decree of November 29, 2024 relating to aid for the purchase or rental of low-polluting vehicles, the ecological bonus for two-three wheels and motorized quadricycles as well as for cycles is eliminated.
The conversion bonus abolished: The conversion bonus has been abolished since December 2, 2024, in application of decree no. 2024-1084 of November 29, 2024 relating to aid for the purchase or rental of low-polluting vehicles.
Health
Evolution of the children's health record: The health record will be enriched with prevention advice, particularly on the use of screens, and will detail the monitoring of the 20 compulsory medical examinations to detect neurodevelopmental disorders.
Social security: the ceiling will increase by 1.6% in 2025: The Social Security ceiling (PASS) is reevaluated each year on January 1st depending on changes in salaries. It corresponds to the maximum amount of remuneration or earnings taken into account to calculate social rights, certain contributions and define the basis of certain contributions. At 1is January 2025, the PASS will amount to €47,100 (compared to €46,368 in 2024) and the monthly ceiling to €3,925 (compared to €3,864 in 2024), an increase of 1.6%.
Businesses
Sharing of value in business: Companies with 11 to 49 employees, established as a company and having achieved a net tax profit of at least 1% of revenue for three consecutive years, will have to set up a system for sharing value. value, such as a participation agreement, profit-sharing agreement, or payment of the value-sharing bonus.
These measures aim to adapt legislation to current issues, whether economic, social or environmental, and will have an impact on the daily lives of citizens and businesses from the start of 2025.
