From how much do you pay taxes in 2025?

Scale of the 2025 tax, taxable income, income ceiling above which one becomes taxable, tax threshold according to the profile of the declarant … So many notions that should be apprehended well to find out if we have to or not pay taxes this year.

What is the percentage of French people who pay taxes?

In many countries, the population is imposed on the first euro won, it is not the same in France, since barely one resident on two pays for income tax. 44.7 % exactly in 2023, according to figures from the Directorate General of Public Finance (DGFIP) published in April 2024. Out of 40.7 million tax households, only 18.2 million are thus taxed.

Income taxes: terms to know

The terminology used by taxation in France is not simple and explains that the French do not know from when they have to pay taxes. To understand this, here is a small lexicon of income taxation.

Reference tax income

Reference tax income is taken into account for the allocation of certain social assistance (colleges scholarship, etc.) or tax exemption (property tax, etc.). It is often higher than the net taxable income and results from a calculation carried out by the tax services from all the income of a tax household.

Global gross income

Global gross income corresponds to the sum of all your gains in the calendar year (salary, pension, profits, real estate income and various investments, etc.). On this one apply tax abatements (especially 10% for professional costs on retirement wages and pensions).

Overall net income and taxable net income

This is the overall gross income from which your deductible expenses are deducted. The taxable net income results from the overall net income from which the special abundants you can claim. This is the one on which your taxation will be calculated.

How is the income tax scale set?

Revalled ceilings each year

Each year, the income tax scale in France is determined within the framework of the finance law according to inflation. The tax administration fixes a income ceiling corresponding to the threshold so as not to pay income tax. This scale is progressive. It has five income slices, each subject to a specific tax rate. On January 31, 2025, the latter were increased by 1.8% compared to 2024. This new scale applies to income received in 2024. It will be attended during the next income declaration in the spring of 2025.

2025 income scale for 2024 income depending on the income tranches

>> Our complete tax guide. How to declare your income? How to reduce your tax bill via investments? What to do in the event of administration control?

How do I know if I am taxable?

To determine if you are liable for income tax, the following steps should be followed.

Calculate net taxable income

The taxable net income corresponds to the overall gross income reduced by deductible expenses (for example, the food pensions paid, professional costs, etc.). To calculate it, you must add all the income in the tax household:

• Basic salary,
• overtime and RTT worked,
• advantages in kind or in money,
• employee savings,
• compensation for work stoppages,
• end of contract allowances.

The amount obtained must then be divided by the number of units of the household.

Apply the family quotient

Taxable net income is divided by the number of family quotient shares. It depends on the family situation of the taxpayer (single, married, PACS, with or without dependent children). This mechanism aims to adapt the tax to the contributory capacity of the home.

Which tax threshold according to its profile in 2025?

To better understand the mode of calculating the tax scale, let us take the example of several profiles.

Case of single -free bachelor: 1 single share

Here is the calculation formula for a single -free bachelor’s bachelor (household on a single share) whose net taxable income is 30,000 euros:

• Up to 11,497 euros: 0%
• From 11,498 euros to 29,315 euros: (€ 29,315 – € 11,498) × 11 % = 1,959.87 euros
• From 29,316 euros to 30,000 euros: (€ 30,000 – € 29,316) x 30 % = 205.20 euros.

Its gross tax is: 0 € + 1,959.87 € + 205.20 € = 2,165.07 euros.

The marginal tax rate of this taxpayer is 30%, because its family quotient situates it in this tranche. But all of its income is not taxed at 30%.

Amount of taxes to pay for a married or childless couple

A child married couple represents two shares. Here is the calculation formula for net taxable income 60,000 euros.

The family quotient of the couple is therefore € 60,000/ 2 = € 30,000

(Which situates its TMI = marginal tax rate at 30% since the family quotient – or € 30,000 – is in the 30% tranche).

Tax calculation:

• Up to 11,497 euros: 0 %
• From 11,498 euros to 29,315 euros: € 29,315 – € 11,498) × 11 % = € 17,503 × 11 % = 1,959.87 euros
• From 29,316 euros to 30,000 euros: (€ 30,000 – € 29,316) x 30 % = 205.20 euros
• Gross tax on each part = 0 € + € 1,959.87 + € 205.20 = € 2,165.07

Or a gross tax for the torque of: € 2,165.07 x 2 parts = 4,330.14 euros.

Case of the same couple with 1 child (2.5 parts)

Here is the calculation formula for a married or PACS couple with 1 child (2.5 shares, 1 share for each parent and 1 half-share for the child) having received a net taxable income of € 90,000.

The family quotient is € 90,000 / 2.5 = € 36,000.

The tax is calculated as follows:

• Up to 11,497 euros: 0 %
• From 11,498 euros to 29,315 euros: € 29,315 – € 11,498) × 11 % = € 17,503 × 11 % = 1,959.87 euros
• From 29,316 euros to 36,000 euros: (€ 36,000 – € 29,316) x 30 % = 2,005.20 euros.

The gross tax of each member of the couple is: 0 € + € 1,959.87 + € 2,005.20 = 3,965.07 euros.

This amount must be multiplied by the number of parts of the tax household, here, 2.5.

The couple with 1 child should therefore pay a tax of 3,965.07 € × 2.5, or 9,912.67 €.

The couple is entitled to a maximum tax advantage of 1,759 euros For her child. It corresponds to the cap of the family quotient.

A married or childless couple who have received a net taxable income of 90,000 euros owes a tax of 13,330.14 euros.

Thus, the advantage linked to the child is € 3,417.47 (€ 13,330.14 – € 9,912.67).

This amount exceeds the maximum tax advantage to which the couple is entitled for their child to € 1,658.47 (€ 3,417.47 – € 1,759).

The couple with 1 child will therefore have a tax 11,571.14 € (€ 9,912.67 + € 1,658.47).

The marginal tax rate (TMI) of this couple with 1 child is 30 %because his family quotient situates him in this slice. But all of his income is not imposed on 30 %.

Income tax calculation simulator

The tax administration provides taxpayers with an online and free simulator. It makes it possible to estimate the amount of taxes to be paid according to your situation. Just declare the following income:

• salary,
• pension,
• retirement
• property income,
• gains from transferable securities,
• social rights,
• assimilated titles.

Note : The 2025 version of the simulator is not yet available.