A snub for the government, but very good news for taxpayers. The deputies voted, Saturday October 25, for an amendment from the Republican Right to finance bill (PLF) 2026 restoring the indexation of the income tax scale to inflation, i.e. 1.1%. A revaluation almost systematically planned in the budget, but not this year, the government seeking more than ever to restore the state of public finances. Despite the opposition of the Minister of Public Accounts, Amélie de Montchalin, the Hemicycle overwhelmingly adopted the measure carried by Laurent Wauquiez, by 226 votes against 104. Note that several political groups – the National Rally (RN), Libertés, Indépendants, Outre-mer et Territoires (Liot), Écologiste and Social – had tabled identical amendments, when other groups requested an indexation of the first tranches of tax on income.
But it is the revaluation of all the sections of the scale that the deputies retained, while the Finance Committee had decided on October 20 in favor of a increase of the first tranche to only 11%. An option which was also favored by the general budget rapporteur, Philippe Juvin (Republican Right), but which did not go far enough according to the deputies, since this measure would have imposed the tax increase on only 17% of taxpayers.
230 euros less tax for the wealthiest households
Because the deindexation of the scale brackets does indeed constitute a tax increase. Also, if the removal of the freeze is retained in the final version of the budget, all taxpayers will win. By how much? On average, 50 euros per year, Amélie de Montchalin calculated in the Hemicycle, an amount which reaches 80 euros for households located in the marginal tax bracket (TMI) at 30% and 230 euros for the two upper brackets (41% and 45%), again according to the figures of the Bercy tenant. Furthermore, such a revaluation will prevent 200,000 new taxpayers from entering the income tax.
To understand the effect of this indexation of the scale brackets on your tax, let us recall the 2025 scale in force on your 2024 income:
The new 2025 scale and its impact on your tax
Increased by 1.1%, the new scale (applied to your 2025 income) would be as follows:
- 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.
Let’s take the example of a single person who received 40,000 euros in 2024. Last year, he paid 3,965 euros in income tax. With the freezing of the scale, his tax on his 2025 income would not have changed. With the 1.1% revaluation of its marginal bracket of 30% and with identical income, its taxation will drop by 75 euros in 2025, at 3,890 euros. Same “gain” if his income increases in line with inflation (+1.1%) in 2025, to 40,440 euros: with a frozen scale, he would have to pay 4,084 euros in tax, compared to 4,009 euros with a scale indexed to inflation.
