The French National Assembly has published the draft Finance Bill for 2025, which was submitted on 10 October 2024. The main measures include:
- The indexation of individual income tax brackets for inflation, including the following general brackets/rates:
- up to EUR 11,520 - 0%
- over EUR 11,520 up to 29,373 - 11%
- over EUR 29,373 up to 83,988 - 30%
- over EUR 83,988 up to 180,648 - 41%
- over EUR 180,648 - 45%
- The introduction of an exceptional contribution to essentially ensure a minimum tax rat…