Income tax: what you will pay with the sets of the 2025 scale

The 2025 budget having been published in the Official Journal on Saturday, February 15, the new groups of the tax scale may apply. What will be the impact on your tax bill this year? The answer, according to your income and your profile.

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It is acted: marginal tax slices (TMI) of the income tax scale increased by 1.8% in 2025. This measure, scheduled for the 2025 budget published in the Official Journal on Saturday February 15, concerns your affected income last year and declared next spring in the framework of the income declaration. If an increase of 2%of the thresholds of the five tranches (0%, 11%, 30%, 41%and 45%) was initially mentioned, it is inflation excluding average tobacco of 2024, or 1.8%, which was retained. Consequence 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. , if your income has not increased 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.

Single with 1,800 euros in income: – 48 euros in tax

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.