This just popped up on my french news feed. The limits before paying income tax for last year that we have to declare this year.
Single person - €17,084
Couple no children - €32,258
Couple one child - € 38,018
Couple two children - €43,778
Obviously this only applies if the family /couple are registered as one tax declaration e.g. married and including PAC’S but not co-habitors outside those.
Can one of our experts confirm these are the correct figures.
Le projet de loi de finances pour 2025 n’a pas pu être promulgué avant le 1er janvier 2025.
La loi n°2024-1188 du 20 décembre 2024 spéciale autorise le gouvernement à percevoir les impôts, sans modifier les barèmes, jusqu’à l’adoption d’une loi de finances pour 2025.
Cette page sera mise à jour après la parution de la loi de finances pour 2025 au Journal officiel.
Impressive how the ability to gather tax was rushed through with a special enactment even while the rest of the legislation program is still pending due the lack of a government.
Were we ever in doubt on this ? 
BTW is it time to open a specific thread / area for 2025 Tax Declarations ? ISTR something like that on SF to keep together all the useful information each year?
good idea
@Shiba
Those figures do look correct…
As the levels of taxfree are the same as last year, 'cos there’s been no agreement re Finances/Budget stuff and thus no “raising” the Taxfree thresholds.
which is why some folk might find themselves paying a little Tax this year if their income increased a bit last year.
still hoping for a last minute miracle 
I was hoping it was correct as came from a reliable french site that pops up most days giving government info. Yes there will be some who will pay more and also now they are talking about raising more tax from the very well of french pensioners to lessen the health debts which gives the less well off and families trying to bring up the next generation to keep the country going more of a chance, most are stretched to their limits as it is without further punishment.
so far, the 10% relief for pensioners has not been removed, but it’s removal is being discussed 
and that will affect many, many of us with smallish incomes.
EDIT: has anyone read that this 10% IS actually abolished for this year…???
I keep looking but am getting a bit lost in all the fracas 
Not seen it mentioned yet on the main national news each night.
I would expect it to have been on the Lettre Service-Public that I get by email but haven’t seen it there.
I am hoping that it won’t be removed for this year…it’s possible removal was met with horror by various Political bods, as it would touch the very lowest pensioners as well as the rich/richer ones… and no-one seems ready to Vote Yes (well, not enough votes to get it through)
I’m not sure those figures are correct.
This is from a 2024 impots website regarding the allowances >> Comment se détermine ma tranche d’imposition et mon taux d'imposition au barème progressif ? | impots.gouv.fr.
Le barème 2024 de l’impôt sur le revenu
Fraction du revenu imposable (pour une part) Taux d’imposition à appliquer sur la tranche
Jusqu’à 11 294€ 0%
De 11 295 € à 28 797 € 11%
De 28 798 € à 82 341 € 30%
De 82 342 € à 177 106€ 41%
Supérieur à 177 106€ 45%
surely your govt link is talking about taxable income ie the amount of income which exceeds the plafond for each person’s situation
(single/married/kids whatever)
EDIT: I’ve checked and checked… figures remain the same as last year. (so whatever it was last year, it’s happening all over again )
Those figures are more in line with what I was expecting.
€11 294 before a single person has to start paying tax.
So €11 294 x 2 =€22 588,00 before a couple has to start paying tax.
Or have I got this wrong? It would be nice if Shiba’s figures were right but they sound too generous to me.
If you’re taxed as one household, then 2nd person does not get full value? so 1.5 “parts” ? so taxed at a lower level of income than 2 singles ?
Really? I had no idea. I thought a couple with no kids was considered “2 parts”so you just multiply the zero-rate allowance by 2.
Shiba’s figures look really high to me:
Single person - €17,084
Couple no children - €32,258
Surely the “personal allowance” for a single person is €11 294, not €17,084?
I’ve just calculated the tax bill for a couple with a taxable income of €32 258 and I reckon they’d have to pay €1063.48 in tax.
Divide the taxable income by the number of parts (2):
32 258 divided by 2 = 16 129
16 129 less the zero-rate
allowance of €11 295 = €4834
4834 taxed at 11% =531.74
Multiply by the number of “parts” (2) =1063.48
That is not correct, every adult gets 1 full part (tranche).
A couple with no children get 2 parts.
A clearer explanation >>
Thats why I asked for clarification as the article was published via an economic magazine and seemed high to me as well.