Tax bands: le barème
These check you have paid the right amount of tax under the tax-at-source arrangements
When the tax office assesses all your known, declared income for 2025, after your declaration in spring 2026, it makes use of a rising band of rates, called un barème (a scale).
This is to check you have paid the right amount of tax under the tax-at-source arrangements.
There may then be additional demands or refunds.
The same bands are factored into the calculation of the rates applied under PAS, and while an averaged out rate is used for this, the aim is for a comparable amount of tax.
As has been the case for many years, the income bands that the rates apply to were raised (by 0.9%) for 2025 income compared to 2024, to account for the rate of inflation last year.
Note: If your family situation changes in 2026 you should notify the tax office within 60 days so it can be accounted for in your PAS.
The simplest way to do this is via your personal space on the tax website in the section called Gérer mon prélèvement à la source.
French tax bands for 2025 income
€0 - €11,600: 0 %
€11,601 to €29,579: 11 %
€29,580 to €84,577: 30 %
€84,578 to €181,917: 41 %
Above this: 45 %
*Note this is income after the application of the parts. See the next sections in this chapter for examples.