Income tax brackets indexed by 2.1% (2026 income)
The PLF 2027 (2027 budget bill) proposes raising the income tax bracket thresholds and related limits (family quotient, 'décote' tax reduction for low incomes, etc.) by 2.1%, in line with the 2026/2025 inflation forecast excluding tobacco. The first 11% bracket would start at €11,844 instead of €11,600. The default withholding-tax rate schedules would be adjusted for income received from 1 January 2027.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Would prevent an inflation-driven tax increase; the Government states that without indexation, income tax revenue would have risen by about €4.2bn in 2027.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Committee examination
Amendements
Council of Ministers
Validation interne