As in previous years, this means households whose income has risen broadly in line with prices should avoid moving into a higher tax bracket, or becoming liable for income tax when they were not previously.
The revaluation applies to all five income tax bands and was made possible following the adoption of the revenue section of the 2026 draft budget, after motions of no confidence were rejected in the Assemblée nationale.
As a reminder, income declarations made in spring 2026 relate to income earned during the 2025 calendar year.
Full exemption from income tax continues to apply to the lowest earners, with income above a certain threshold then taxed progressively.
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Several calculations are used by the tax office to determine whether a household is liable for income tax, including the family quotient system. This takes into account household size and dependents, reducing the amount of tax paid by families compared with single-person households on the same income.
The more people included in a tax household (partners and dependent children, for example), the lower the tax burden proportionally.
‘Single’ here refers to someone who lives alone, has no dependents, and is not married or in a civil partnership (Pacs), or who is separated, divorced or widowed.
At first glance, this might suggest that a single person begins paying tax once their net taxable income exceeds €11,600, the start of the 11% band.
In practice, however, the threshold at which income tax actually becomes payable is higher, due to two additional mechanisms:
the décote, which reduces or cancels tax for lower earners
the fact that tax bills of less than €61 are not collected
Taking these into account, a single person will only begin to pay income tax for the 2025 tax year once their net taxable annual income exceeds approximately €17,600.
Below this level, any tax theoretically due is cancelled by the décote or falls below the collection threshold.
This calculation applies to all income declared on the household tax return, including salaries, pensions, rental income and other taxable sources.
Note that this figure does not take into account the effect of tax credits or reductions (for childcare, home energy improvements, donations, etc). In such cases, a person may earn more than this amount and still pay no income tax once credits are applied.
Note however that the above information applies to income tax, not social charges, which are applied separately to most forms of income assessable in France. Also non-residents with French-declarable income generally pay at a different rate (at least an average rate of 20%).
