VAT, small firms, workers, education: Changes in France in 2025

The changes coming in 2025 will affect the self-employed, people running small businesses and those with children of school age.

VAT for small businesses

VAT thresholds - the level of turnover at which VAT becomes chargeable - have changed for businesses and for 2025 are €85,000 for buying / selling and for providing furnished accommodation, down from €91,900 in 2024. 

Services and professions see a small increase to €37,500 from €36,800 in 2024.

Maximum tolerated levels which firms cannot pass without immediately needing to charge VAT are respectively €93,500, down from €101,000, and €41,250 up from €39,100. 

‘Tolerance’ rules are also being made stricter, meaning that firms may only go above the basic thresholds for the current year, and from the year afterwards will have to start charging VAT. Formerly, they could exceed the basic thresholds for two years.

Social charges rise

Self-employed people in unregulated professions falling under the BNC regime (for example, psychotherapists and consultants), will see their micro-entreprise social charges rise in 2025.

The new rate will be 24.6%, up from 23.1%.

Profit sharing

From January 1, all firms with at least 11 employees must, under certain conditions, put in place a profit-sharing scheme. This is intended to help expand such schemes beyond large corporations.

Tickets restaurants lunch vouchers

Workers who benefit from ‘tickets restaurants’ lunch vouchers should all be issued with card or app versions of the scheme, instead of paper tickets, by the end of this year.

Read more: Popular lunch voucher system to be revamped in France

School reforms

After disappointing results in maths and French tests at the 2024 rentrée, the Education Ministry announced there would be a “complete overhaul” of the curriculums for these subjects in 2025, ranging from maternelle to troisième (infant school to the fourth year of secondary).

Regular maths and French study times in groupes de besoin - small groups based on similar needs and abilities which were established in 2024 - will continue in sixième and cinquième (first two years of secondary). This will be extended to the quatrième and troisième from the 2025 rentrée.

A weekly devoirs faits hour will be offered for pupils in quatrième and troisième outside of school hours where they can do homework or practice, with help from staff and stages de réussite (catch-up courses) will be offered in holidays.

As of this school year, teachers have sole responsibility to decide on whether certain children need to redoubler (redo a year). This was previously discussed between the school, parents and education authorities.

From January, smartphones are expected to be banned from primary school and in collège (first four years of secondary).

Reforms of the Brevet exam which is taken at age 15 are planned this year. Final exams will account for 60% of the total grade, instead of 40%.

‘Empathy’ lessons are being rolled out in the current school year in primary school.

Changes for higher education

A consultation exercise will be run in the spring into reform of student hardship grants, which should come into force from the 2026 rentrée. It aims at increasing the level of grants and the income ceilings.

New information is promised this year on the Parcoursup platform for university applications, including data on how successful students on given courses are in obtaining jobs.

New childcare role for mairies

As of this year, mairies are officially in charge of a service public de la petite enfance in their area, meaning they have responsibility for organising early-years childcare.

As of 2025, mairies are all meant to have made assessments of the needs of families in their area who have children aged under three, or are expecting babies. They are tasked with informing them and helping them obtain the help they need.