French Income Tax Payable in 2025
14th April 2024
How much income tax is payable this year at different levels of income and by type of household?
The tables below show the amount payable at different levels of income, for single persons, married couples, and those in a civil partnership. The figures have been supplied by the French tax authority.
They do not take into account allowances and tax credits to which you may be entitled, eg, home-help. The income figures used are the net taxable income.
The tables are for those who are tax resident in France. Non-residents receiving rental income are taxed at the rate of 20% on net income up to €29,315 and at 30% above this sum, although it is possible to adopt a lower average rate based on your worldwide income if you can justify it, eg, home country tax return.
For both residents and non-residents, income from dividends and savings etc is subject to a flat tax, called the Prélèvement Forfaitaire Unique - PFU, although it is often more beneficial to opt for a band rate.
Single Person
A single person living alone only becomes liable if their net taxable income is at least €17,500.
This threshold is increased for dependants; a single person with one child would not pay any income tax if their income was below €23,000; for two children the threshold is €29,000.
The figures below are for a single person with no dependants.
| Single Persons - Tax Payable | |
| €18,000 | €150 |
| €20,000 | €469 |
| €25,000 | €1,268 |
| €30,000 | €2,165 |
| €35,000 | €3,665 |
| €40,000 | €5,165 |
| €45,000 | €6,665 |
| €50,000 | €8,165 |
| €55,000 | €9,665 |
| €60,000 | €11,165 |
| €65,000 | €12,665 |
| €70,000 | €14,165 |
| €75,000 | €15,665 |
| €80,000 | €17,165 |
| €85,000 | €18,795 |
| €90,000 | €20,845 |
| €100,000 | €28,945 |
Married Couples/Civil Partners
A married couple (or a couple in a civil partnership) would pay no tax on income below €33,000.
The threshold is increased if there are dependant children in the household, to €38,500 for one child and to €44,000 for two children.
The figures below are for a couple without dependants.
| Married Couple - Tax Payable | |
| €33,000 | €129 |
| €35,000 | €449 |
| €40,000 | €1,248 |
| €45,000 | €2,047 |
| €50,000 | €2,845 |
| €55,000 | €3,521 |
| €60,000 | €4,331 |
| €65,000 | €5,831 |
| €70,000 | €7,331 |
| €75,000 | €8,831 |
| €80,000 | €10,331 |
| €85,000 | €11,831 |
| €90,000 | €13,331 |
| €95,000 | €14,831 |
| €100,000 | €16,331 |
| €125,000 | €23,381 |
| €150,000 | €31,331 |
| €200,000 | €49,890 |
| €250,000 | €70,390 |
Social Charges
In addition to income tax, taxpayers are also liable for the social charges. Details of the rates that apply this year, notably on pension income, can be seen at Social Charges on Pension Income 2025.