"By how much is the 2026 French income tax scale revalued?"

"The 2026 income tax scale is revalued by 0.9 percent, to neutralise the effect of inflation on household taxation."

"What are the new 2026 tax brackets?"

"0 percent up to 11,600 euros, 11 percent from 11,600 to 29,579 euros, 30 percent from 29,579 to 84,577 euros, 41 percent from 84,577 to 181,917 euros, 45 percent beyond."

"Which income does the 2026 scale apply to?"

"The 2026 scale applies to income received in 2025 and declared in 2026."

"Who pays less tax thanks to the revaluation?"

"Taxpayers whose income increased less than 0.9 percent, or whose income did not increase, benefit from a slight reduction in calculated income tax."

French income tax scale 2026: the new revalued brackets

In short

2026 income tax scale revalued by 0.9 percent
Brackets: 0 percent up to 11,600 euros, 11 percent, 30 percent, 41 percent, 45 percent
Applicable to 2025 income declared in 2026
Goal: neutralise inflation on taxation
Limited gain, excluding changes to tax loophole caps

The 2026 French Finance Act, promulgated on February 19, 2026, revalued the income tax scale by 0.9 percent to follow inflation. This technical update has a concrete impact on the tax of millions of French households. Here is the detail of the new brackets and worked cases.

The new 2026 scale in detail

Applicable to income received in 2025 and declared in spring 2026:

Income bracket	Applicable rate
Up to 11,600 euros	0 percent
From 11,601 to 29,579 euros	11 percent
From 29,580 to 84,577 euros	30 percent
From 84,578 to 181,917 euros	41 percent
Beyond 181,917 euros	45 percent

These brackets apply to income per tax unit, not to total household income. A married couple with 2 children has 3 units, which radically changes the final calculation.

Why this revaluation?

The government’s goal is to neutralise the effects of inflation on household taxation. Without revaluation, an employee whose salary increases by 1 percent due to inflation would artificially move to a higher bracket and see their tax increase without real purchasing power gain.

The 0.9 percent revaluation corresponds to anticipated inflation for the 2025 tax year.

Worked case 1: single employee at 35,000 euros

A single employee who received 35,000 euros of taxable net salary in 2025:

Net taxable income: 35,000 - 10 percent professional fees = 31,500 euros
0 percent bracket: 11,600 euros → 0 euro
11 percent bracket: from 11,601 to 29,579 = 17,979 euros → 1,977.69 euros
30 percent bracket: from 29,580 to 31,500 = 1,920 euros → 576 euros
Tax due: 2,553.69 euros

In 2025 (2024 income), with the non-revalued scale, the tax was slightly higher for the same income, a gain of around 30 to 40 euros.

Worked case 2: couple with 2 children, 70,000 euros

A married couple with 2 children (3 tax units) who received 70,000 euros of net income in 2025:

Income per unit: 70,000 / 3 = 23,333 euros
0 percent bracket on 11,600 euros
11 percent bracket on 11,733 euros = 1,290.63 euros per unit
Total tax before multiplication: 1,290.63 euros
Household tax: 1,290.63 x 3 = 3,872 euros

The revaluation brings a gain of about 50 euros for the year.

Impact on scale-linked tax caps

The 0.9 percent revaluation also affects the following caps:

Family quotient cap: mechanically increased
PER deduction cap: raised by 0.9 percent
CSG thresholds: revalued
Income exemption caps (apprentices, students)

The scale revaluation does NOT automatically revalue the reference tax income (RFR) thresholds for access to certain benefits. These thresholds depend on a separate decree.

Who pays more, who pays less in 2026?

The winners of the revaluation are households whose income increased less than 0.9 percent. The losers are those whose income increased more than 0.9 percent: their tax increases, but less than without revaluation.

Examples:

Stable income: slight reduction in tax due
Income up 1 percent: almost stable tax
Income up 3 percent: tax up, but mitigated by the bracket shift
Income down: tax down, enhanced by the revaluation

And what about tax loopholes?

The scale revaluation does not change the global tax loophole cap, which remains at 10,000 euros per year. However, several tax relief schemes see their own caps raised:

PER: deduction cap raised by the PASS effect
Donations to organisations: 50,000 euros cap for IFI unchanged
FIP and FCPI: cap of 12,000 euros per single person, 24,000 euros for a couple, unchanged

To explore these schemes, see our articles on PER retirement plan guide and FIP and FCPI.

Optimisation strategies for 2026

Anticipate PER contributions before December 31, 2026 to maximise deduction
Smooth exceptional income to avoid bracket jumps (bonuses, capital gains)
Check flat tax or scale choice for capital income
Optimise family quotient based on available units

The 0.9 percent revaluation is a modest technical adjustment. For a real tax gain, action must be taken on tax relief schemes (PER, FCPR, donations, Jeanbrun scheme). An annual wealth audit remains the best fiscal hygiene.

Useful links

PER retirement plan guide, Understanding IFI 2026, Jeanbrun scheme, FIP and FCPI, Glossary.