The French individual income tax brackets and rates for residents are set as follows for 2019:
- up to EUR 9,964 - 0%
- over EUR 9,964 up to 27,519 - 14%
- over EUR 27,519 up to 73,779 - 30 %
- over EUR 73,779 up to 156,244 - 41%
- over EUR 156,244 - 45%
As compared to 2018, the bracket thresholds are increased, while the rates remain the same. For French-sourced income of non-resident individuals, separate withholding brackets apply ({News-2019-01-15/A/6-previous coverage}).