1.8% indexation of the income tax scale (2024 income)
Article 2 of the 2025 Finance Act raises the income tax bracket thresholds and related parameters (family quotient cap, tax reduction for low incomes, withholding tax neutral-rate grids) by 1.8% for the taxation of 2024 income.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Brackets raised to €11,497, €29,315, €83,823 and €180,294; cap on the benefit per half-share of family quotient raised from €1,759 to €1,791. Applies to all taxable households on their 2024 income, declared and taxed in 2025.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Debate and vote
National Assembly has the final say
Si Ă©chec CMP
Joint committee
DĂ©saccord Ă©ventuel
Debate and vote
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Council of Ministers
Validation interne