What is the maximum amount a couple (with no children) can earn before they must pay income tax in France?
A couple’s relationship status affects tax exemption thresholds
A married or Pacsed couple have a different income tax threshold
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Changes to income tax bands for the upcoming spring declarations mean new rates are in place, in turn affecting when households start paying income tax.
Income bands increased by 1.8% – in line with 2024’s inflation – to cover the income set to be declared for that year (to be done in spring 2025).
This also increased tax exemptions for low-income households, as it increased the level at which households begin paying income tax income tax.
The Connexion has previously covered the rate at which a single person will begin paying income tax for the 2025 declaration.
The rate – €17,438 – results from the application of the family quotient parts and the décoté system which further lowers the tax bill for lower earners.
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 are based 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 tax exemption rate for the household in question.
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 rate of €32,572 in net taxable income, with income after this taxed progressively.
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
