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

Income tax bands in France for declarations in 2025 (for 2024 income) have risen in line with 2024 inflation rates. 

The increase means households will avoid entering a higher tax bracket (or becoming eligible to pay income tax if this was not the case formerly) if their income has also risen in line with inflation.

The entry levels for each percentage band – there are five levels – have increased by 1.8% compared to last year’s figures. 

Read more: These are the new French income tax rates agreed for budget debate

As a reminder, this spring’s income declarations are based on income received in 2024.

Full exemption from income tax applies to the lowest earners, with income above a certain threshold then taxed progressively. 

Several calculations are done by the tax office to work out if a person has sufficient net taxable income to pay tax, including using a mechanism called the ‘family quotient parts’, which takes into account a household’s size to reduce tax for those with family responsibilities.

The more people in a tax household (partners and dependent children, for example), the less tax they will, proportionally, pay as a result of this. The system is explained in the article below

Read more: Explained: the ‘parts’ system for tax in France

A rising system of tax bands is also used, with a first zero-rate band, then a first taxable band tax at 11%, rising up to 45% on the highest incomes. There are also additional tax requirements on very high income households.

What are the rates for a single person? 

The easiest calculation is the rate for one single person, which is equal to one part, meaning there is no benefit from the ‘family quotient. 

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

‘Single’ here means a person who lives alone without dependents and is not married or in a civil partnership (Pacs); or who is separated, divorced, or widowed.

With no additional lowering linked to having just a single part, you might assume a single person will therefore pay tax on any net taxable income over €11,497, which is the start of the first taxable (11%) band.

However, the amount to start paying tax is actually higher than this, due to a further calculation called the décote, which limits tax on lower earners, plus the fact that tax bills lower than €61 are not collected.

In fact, income tax worked out from the declaration this spring 2025 (for the 2024 tax year) will begin after €17,438 in net taxable annual income.

It is only if you have income above this that you can expect to have income tax to pay for the year 2024.

This relates to all income declared as part of the household’s income tax return – not just a person’s salary but income from other sources such as rental properties, pensions, etc

Note this figure does not take into account the effect of any tax credits and reductions from which a person may benefit - in which case they could have more net taxable income than the figure cited above and still pay no tax, because credits/reductions come off the final bill.

Read more: Some good news for this year’s French income tax declarations