According to data from the General Directorate of Public Finances, France today has more than 50% of taxpayers who do not pay income tax (IR). A share which has been gradually increasing for several years through the annual increase in the IR scale, applied every January 1 to keep up with inflation. However, according to the Droit-Finances site, the year 2025 should not be an exception.
A revaluation of 2%
The finance bill for 2025, which is currently being debated in the National Assembly, effectively provides for a new revaluation of the IR tax brackets on January 1, 2025. The latter should be 2%. An increase which, although it may seem minimal, is nevertheless sufficient to bring thousands of French people below the income threshold from which they are taxable. Others, on the contrary, will remain at the same level of taxation for a few extra euros. Hence the importance of knowing these new scales.
Know your situation
Several parameters must be taken into account to know whether or not we will be taxed in 2025. On the one hand: income. You must add up all of your annual income received in 2024 then subtract from the total any allowances, deductible charges and other property and professional deficits. In order to have a clearer vision, we can also estimate the tax reductions or credits we could benefit from.
On the other: the family situation. The latter allows you to deduct the number of tax shares in your household, in other words your family quotient. The principle is as follows: one adult corresponds to one share and one child corresponds to half a share, up to two children. From the third onwards, the child counts for a full share.
The new thresholds
Here are now the different tax thresholds for 2025 as calculated by our colleagues. For a tax share (a single person for example), it should be set at 17,084 euros of annual taxable income. With two tax shares (a couple without children), it would reach 32,258 euros per year.
With one child (2.5 shares), the threshold would increase to 38,018 euros per year, with two children (3 shares) to 43,778 euros per year and to 55,298 euros per year with three children (4 shares). Finally, let us point out that the tax thresholds are different for single people with children, with 22,844 euros for one dependent child and 28,604 euros for two dependent children.
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