What is maximum a couple with no children can earn before they must pay income tax in France

Changes to income tax bands for the upcoming spring declarations mean new income levels are in place as to when households will start paying income tax.

The tax bands increased by 1.8% – in line with 2024’s inflation – to cover income set to be declared for that year in spring 2025. 

The Connexion has previously covered the level at which a single person will begin paying income tax for the 2025 declaration.

The level – €17,438 in net taxable income – results from the décoté system which further reduced tax bills of lower earners, and the fact that tax bills calculated at less than €61 are not collected. 

Single people with less 2024 income than this will not pay tax for this year. 

You can read more about the calculations for a single person in our article below.

Read more: What is the maximum amount a person can earn before they pay income tax in France?

Relationship status affects tax rate

As explained in the articles above and below, the thresholds for paying tax vary depending on the number of ‘parts’ in a household. 

Read more: You often refer to a ‘parts’ system for tax in France; what is this?

Adults count as one ‘part’ – with dependent children counting as a ‘half’ part for the first two and a whole part from the third.

Adding a second part however does not simply double the level at which the household in question starts paying income tax. 

A couple, whether married or in a civil partnership (Pacs) making up a tax household of two ‘parts’ is exempt from paying taxes up to a level of €32,572 in net taxable income. 

The amount is different again in tax households that have two parts but which are made up of a different configuration, such as a single, divorced, separated or widowed person with an elderly adult dependent living with them. 

In this case the income level is lower due to a difference in the décoté calculation and is €28,935.

Note that cohabiting couples are not considered part of the same tax household for income tax, so in this case the level for a single person applies individually to each of them. 

Note that these calculations relate to net income (before social charges) and include all forms of taxable income including pensions, investments and rental income, etc. 

However, it does not account for any tax credits or eligible reductions which can further lower tax bills.

Read more: Official tool is now open for people in France to estimate their 2025 income tax bill