A “white yearWho will probably cost you dearly. The Prime Minister, François Bayrou, confirmed on July 15, 2025 what the taxpayers could fear in these austerity times: the income tax scale, like many other services, will not be upgraded next year. In 2026, marginal tax slices (TMI) will therefore not be noted in terms of inflation. An increase in prices expected around 1% in 2025, which should have inflated the entry thresholds in the different sections of the scale … and reduce the amount of your tax.
Unless there is an improbable reversal of the government or censorship of the executive during the vote on the finance bill for 2026, the non-profitable tax scale will not be painless. It will cost taxpayers around 1.4 billion euros, according to a study by the Public Policy Institute (PPI) published on June 30, or 1.2 billion euros, according to a note from the French Observatory for Economic Conditions (OFCE) revealed the same day. A difference in costing which is due to inflation retained to calculate the effects of this white year: when the IPP tables on an increase in prices excluding tobacco of 1.3% in 2025, the OFCE limits its anticipation to 1.1%.
However, the higher the inflation observed in the 2025 financial year, the more the loss for taxpayers struck by the white year will also be. As a reminder, the income tax scale in force this year is as follows:
- 0% between 0 and 11,497 euros
- 11% from 11,497 to 29,315 euros
- 30% from 29,315 to 83,823 euros
- 41% from 83,823 to 180,294 euros
- 45% above 180,294 euros
75 euros in additional tax with an inflation of 1.1%
With inflation at 1.1% in 2025, and in the absence of a gel of the scale, the new thresholds valid in 2026 (for the taxation of income of 2025) would fix:
- 0% between 0 and 11,623 euros
- 11% from 11,623 to 29,637 euros
- 30% from 29,637 to 84,745 euros
- 41% from 84,745 to 182,277 euros
- 45% above 182,277 euros
Thus, a single taxpayer having received 40,000 euros in revenues in 2024 paid 3,965 euros in income tax last year. With a gel of the scale, he will pay the same amount if his income did not evolve in 2025. If the tranches were revalued by 1.1%, he would only pay “3,890 euros on his 2025 income, or 75 euros less.
If the salary of this same single increased by 1.1% in 2025, to 40,440 euros, it will pay 4,084 euros in the event of a white year. With a revalued scale on inflation at 1.1%, it should pay only 4,009.2 euros in tax tax. Here again, 75 euros less.
89 euros in more tax with inflation at 1.3%
If inflation reaches 1.3% in 2025, in the absence of frost, the scale of the tax in force on the revenues of 2025 would be as follows:
- 0% between 0 and 11,646 euros
- 11% from 11,646 to 29,696 euros
- 30% from 29,696 to 84,913 euros
- 41% from 84,913 to 182,638 euros
- 45% above 182,638 euros
Our single person, with constant income between 2024 and 2025 (40,000 euros) and if the scale of the scale are revalued by 1.3%, would then pay 3,876.7 euros in income tax of 2025. 88 euros less than in 2024.
If his salary increases in terms of this inflation in 2025, to 40,520 euros, he will pay 4,106 euros in the event of scale of the scale. With a revalued scale, he would pay 4,017.1 euros. Or almost 89 euros less.
