Tax changes in 2025
The Finance Act for 2025 increases the income-tax reduction for FCPI subscriptions from 18 % to 25 %. This applies to FCPIs approved between 1 January 2024 and 31 December 2025.
What will change for the tax in 2025?
With the roll-out of online returns, taxpayers who filed online last year will no longer receive a paper return in 2025.
What will change for homeowners in 2025?
To help first-time buyers, the 2025 Finance Act allows Departmental Councils to reduce or waive land-registration tax and registration fees on qualifying purchases.
Tax rate to be applied to the range
Example: Applying the 2025 scale to 2024 income, tax due is €5,765 for a single person (€11,530 for a couple). From €29,316 to €42,000: €12,684 taxed at 30 % = €3,805.
What are the tax reductions for 2025?
A €500 donation in 2024 gives a 66 % reduction (€330). You receive €178 in January 2025 and €152 in summer 2025.
What is the new inheritance cap for 2025?
- Inheritance & gift: €100,000 between parents and children.
- Gift: €31,865 between grandparent and grandchild; €5,310 between great-grandparent and great-grandchild.
- Cash gifts: extra €31,865 allowance if the donor is under 80 (children, grandchildren…).
What new laws will apply to homeowners in 2025?
The Malraux scheme is extended to 31 December 2024, giving a 22 %–30 % tax reduction on restoring listed buildings.
What changes will come into effect on 1 March 2025?
From 1 March 2025, higher airline-ticket tax and a tougher car eco-tax will raise household costs. RSA and activity-allowance recipients will benefit from fully pre-filled income declarations.
What are the new obligations for landlords in 2025?
From 1 January 2025, property ads must mention the obligation to clear undergrowth—pruning trees and removing debris to slow wildfires.
What is the maximum amount that cannot be exceeded to avoid paying tax in 2025?
For the 2025 return, a single person is exempt if net annual income is below €18,961 (i.e. €1,580.08 per month). Thresholds rise with household size.
How do I know if I will receive the tax credit for 2025?
The final 40 % of refundable credits will be paid in summer 2025, based on the spring 2025 return, provided eligible 2024 expenses were incurred.
How do you calculate your 2025 tax? What are the tax steps in 2025?
- €11,498 – €29,315 → 11 %
- €29,316 – €83,823 → 30 %
- €83,824 – €180,294 → 41 %
- > €180,294 → 45 %
What is the tax shield in France?
The tax shield applies to residents of France on 1 January of the income year and covers the taxpayer’s household.
How does the tax shield work?
It is a refundable credit designed to offset part of the loss of socio-fiscal transfers after an increase in labour income, effectively providing a work-bonus credit.
What are the main changes in the 2025 tax return?
From September 2025, married or cohabiting couples will automatically have individualised withholding-tax rates—no action required.
Med venlig hilsen / Kind regards
Cabinet Nicolas BRAHIN – Lawyers in Nice
Camilla Nissen MICHELIS, Assistant – Translator
1 Rue Louis Gassin – 06300 Nice – France
Tel: +33 4 93 83 08 76 | Fax: +33 4 93 18 14 37
Camilla.nissen.michelis@brahin-avocats.com
www.brahin-avocats.com
