Declaration of income 2025: Here is the tax to be paid with new sets of the scale

The entry thresholds in the different tranches of the income tax scale increased by 1.8% in 2025. Here is the impact of this change on the amount of your tax bill this year, according to your income and your profile.

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More than a few days before the opening of the 2025 campaign of the income declaration. As of Thursday, April 10, you can go to the website of the tax administration, taxes.gouv.fr, to check, if necessary modify, then sign your online form. Depending on your department of residence, you will have until May 22 (zone 1, departments 1 to 19), on May 28 (zone 2, departments 20 to 54) and at most until June 5 (zone 3, departments 55 to 974-976) to get rid of your declarative obligations. For the paper form, the deadline is set for May 20.

But no need to wait for these deadlines to find out the amount of your tax to be set on your 2024 income. The taxman has indeed updated his tax simulator which allows you to know the invoice to pay now. A tool that takes into account the revaluation of 1.8% of marginal tax slices (TMI) scale. As a result of this revaluation: 619,000 taxpayers will not become taxable this year, which would have been the case if the scale had been frozen in the absence of a budget – a hypothesis made possible by the censorship of the Barnier government in December 2024. In addition, if your income did not increase last year, you will pay less tax.

What will be the amount you need to pay to the taxman for the taxation of your 2024 income? To find out, you must refer to this new income tax scale, specified in article 2 of the 2025 budget. As a reminder, these are marginal slices, which apply to the fraction of your income between each level.

Here are several examples of calculation for taxpayers with different profiles and income.

48 euros less tax for a single with 1,800 euros in income

A single one with 1,800 euros in monthly income received a total of 21,600 euros in 2024. Once the10% reduction For applied professional expenses, its reference tax income (RFR) is limited to 21,600 euros. The tax obtained by applying the scale led to an amount of 873.73 euros for 2024. But that is without counting the discount at the entrance to the income tax scale for modest taxpayers. For its 2024 income, it reaches 493.64 euros, for a final tax of 380 euros (873.73 – 493.64). Without revaluation of the scale, the tax, in our example, would have reached 428 euros, or 48 euros more.

Single with 3,000 euros in income: – 120.5 euros in tax

If you are single and you have received 3,000 euros per month in 2024, your annual salary reached 39,000 euros, and your reference tax income (RFR) 35,100 euros, after Defection for professional expenses of 10%. It is to this RFR that the new 2025 scale is applied, for a tax on your income of 2024 limited to 3,695.48 euros, against 3,816 euros if the tranches had not been revalued. Or 120.52 euros less.

Couple with 4,000 euros in income: – 90.6 euros in tax

For a married and childless couple, the monthly income of which are 4,000 euros (or 48,000 euros per year), the reference tax income reaches 43,200 euros. As it has two parts of family quotient (One for each spouse), 21,600 euros are subject to the scale. Result: a tax of 1,111.33 euros per share, or 2,222.66 euros in total. Here too, this couple benefits from the discount at the entrance to the scale, a discount which reaches 464.25 euros in 2024, against 418 euros without revaluation of the slices. In the end, the tax due for 2024 income is limited to 1,758.4 euros, against 1,849 euros if the scale had been frozen. Key economy: 90.6 euros.

Parents of two children with 6,000 euros in income: – 67 euros in tax

If you are married and parent of two children, with total income of 6,000 euros per month, your declared annual salary is c. Or 64,800 euros in reference tax income. You have three parts of the family quotient, one for each parent and one half per child. The scale is therefore applied on 21,600 euros (72,000 / 3), which results in a tax of 1,111.33 euros per share and 3,334 euros in total. An amount lower by 67 euros to that that our couple should have paid without revaluation of the scale.

Single without children with 5,000 euros in income: – 120.52 euros

Single, you received 60,000 euros in revenues in 2024. The tax scale applies to your RFR of 54,000 euros. Result: an income tax of 9,365.48 euros. In the absence of revaluation, the tax bill would have climbed to 9,486 euros. Or 120.52 euros more.