The tax declaration season has begun in France and there are some changes that you must know about the presentation of its French taxes this year.
The tax season in France has begun, with the online portal now open for online statements, while paper forms are also sent to those who have requested them.
If you are curious to know if you will be asked to complete a declaration of the Income Tax, read our guide separately.
This year, there are some changes in the French taxes that you will want to know when completing its statement, in part thanks to the new 2025 France budget that was adopted in February.
New tax supports – The 2025 budget updated the income tax scale (for the income obtained in 2024), increasing the values by 1.8 percent to reflect inflation, as is done every year.
Here are the new tax supports:
0 to € 11.497 – 0 percent
€ 11,497 to € 29,315 – 11 percent
€ 29,315 to € 83,823 – 30 percent
€ 83,823 to € 180,294 – 41 percent
€ 180,294 and more – 45 percent
For comparison, you can refer crossed with tax supports 2024 on the website of the Ministry of Economy.
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Tax reductions for donations – The Ministry of Economy of France added associations that support victims of domestic violence to the existing tax reduction scheme for charitable donations.
Currently, if donut to a charity that falls under the umbrella of “general interest”, a tax reduction or 66 percent of the donation will shave or their taxes owed, provided that it is not more than 20 percent of its total taxable innume (Inventu impossible).
A larger tax reduction (75 percent) is available for donations to a charity organization that helps people in problems, such as beneficial organizations for homeless, including Du Cœur restaurants, Croix-Rouge, Secours Catholique and Popular Secours. The 2025 budget allows victims of domestic violence to help fall in this category, up to € 1,000.
The tax authorities will also allow people to benefit from a greater reduction (75 percent), if they made donations to help the French territory abroad in Mayotte, which was devastated by a cyclone at the end of 2024.
The 75 percent rate will apply to donations made after December 17, so the Window for this year’s tax declaration is small. That said, the same rate will also apply to the declaration of the following year (analyzing income in 2025), for donations made until May 17, 2025.
The rate will apply to donations of up to € 2,000 per year.
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Read more: 10 tax exemptions than in France
Fiscal exemptions for advice – In 2022, France instituted a policy that the advice received by service workers, such as hairdressers or cleaners, would be exempt from social security contributions and income tax. This extended by 2025.
Gifts to family members – Since mid -February 2025, monetary gifts made among family members may be exempt from the donation tax if they are for the purchase of a house or energy renewal work.
The new rules have restrictions, and are only in their place until December 31, 2026. You can read more in our separate article about fiscal rules on financial donations for the family.
New reporting obligation for home aid – French tax authorities will add a new requirement “aimed at strengthening proven information (…) regarding the use of tax credits related to personal services.”
Basically, it will be asked for a little more detail if it benefits from a tax credit relationship with contracted help for family and domestic life (for example, home care in the home, nursing home, keys of keys and more).
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You must have specific additional details, such as “the nature of the organization or person to whom (wages) have a leg payment, as well as the nature of services services.”
Previously, tax authorities could have asked for this information, but will be standardized more in their next tax declaration. As such, you must plan to need to offer more detailed accounting, so be sure to maintain each and every one of the documents related to your house worker.
Read more: Explained: New laws on tourism rentals in France
A box without purpose – As with last year, Box 3ex will not have a purpose, so it can ignore it. This was Meean to be the place where people could declare profits under the climate savings plan of France (Eporgne Avenir Climat), but this investment scheme desperate that has been launched in July 2024, no banks or insurers has had.
‘Management’ of taxes for the elderly and people with disabilities – Every year, France gives a special extension – o Assignment – to older people and people with low -income disabilities. This allows people to shave part of their taxable income for a fixed amount.
For this year’s statement, an individual with income of up to € 17,510 would be eligible for a extension or € 2,796. For an individual with income between € 17,510 and € 28,170, the extension It would be € 1,398. He extension It is doubled for married or associated couples (PACSED) where both taxpayers meet the conditions, according to capital.
Greater fraud prevention powers – The 2025 budget also created a ‘Flash’ procedure to allow tax authorities to request support documents to taxpayers if there are ‘serious indications that question the authenticity of fiscal songs’ (tax credits and reductions of EC used). These documents would be requested before sending your final tax declaration (Avis) At the end of summer.
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Future changes
France’s 2025 budget also introduced some changes that will be applied later in 2025.
End of property rental taxes – The ‘Pinel’ scheme of France, which sacrificed a tax reduction (subject to certain conditions) for people who invest in new rental properties in areas with housing scarcity, provided that accommodation with assertions of affordability for rent and a minimum standardization of standardization of standardization standardity Standardity Standard Standardity Standard Standardity Standardity Standardity, Willablefe. January 2025.
People who are already covered by the scheme may continue to benefit from tax exemption, but are now closed to new property purchases.
Individual rates for couples – Taxes at the source rate (Taux de Prélèvement à la Source) previously standardized for couples who presented together and calculated on the total home income. However, this has disadvantages of the leg for the partner to win a more moon amount.
As of September 2025, married and marked couples will automatically apply an ‘individual’ rate. However, couples can still request that the same rate be applied.
‘High income contribution’ – As a result of the 2025 budget of France, a special tax will be applied to the highest winners of France.
Technically, this will only apply to the income made in 2025, but an early payment will be requested in December. This will apply to couples who win more than € 500,000 per year, or single people who win more than € 250,000. As things are, the DIFFEENTIELLE SOUTH HAUTS REVENUS CONTRIBUTION (CDHR) will only apply for one year.
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