Income tax brackets indexed by 4.8% (2023 income)
The 2024 Finance Act raises the income tax bracket thresholds applicable to 2023 income by 4.8%: the 11% bracket starts at €11,294, the 30% bracket at €28,797, the 41% bracket at €82,341 and the 45% bracket at €177,106. The default withholding tax rate grids and several related thresholds and ceilings are raised in the same proportion.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
According to the Government's impact assessment, without indexation income tax revenue would have been about €6.1bn higher on 2023 income. The scale was indexed again by the 2025 Finance Act.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne