Thresholds and marginal tax rates
| Effective Date | Barème d'impôt au taux neutre | Legislative references | Publication in the Official Journal | Notes | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | ||||
| 1/1/21 | 0 € | 0 % | 1,420 € | 0.5 % | 1,475 € | 1.3 % | 1,570 € | 2.1 % | 1,676 € | 2.9 % | 1,791 € | 3.5 % | 1,887 € | 4.1 % | 2,012 € | 5.3 % | 2,381 € | 7.5 % | 2,725 € | 9.9 % | 3,104 € | 11.9 % | 3,494 € | 13.8 % | 4,077 € | 15.8 % | 4,888 € | 17.9 % | 6,116 € | 20 % | 7,640 € | 24 % | 10,604 € | 28 % | 14,362 € | 33 % | 22,545 € | 38 % | 48,292 € | 43 % | 0 € | 0 % | 1,629 € | 0.5 % | 1,728 € | 1.3 % | 1,904 € | 2.1 % | 2,079 € | 2.9 % | 2,296 € | 3.5 % | 2,421 € | 4.1 % | 2,505 € | 5.3 % | 2,755 € | 7.5 % | 3,406 € | 9.9 % | 4,359 € | 11.9 % | 4,959 € | 13.8 % | 5,736 € | 15.8 % | 6,872 € | 17.9 % | 7,640 € | 20 % | 8,684 € | 24 % | 11,940 € | 28 % | 15,865 € | 33 % | 24,215 € | 38 % | 52,930 € | 43 % | 0 € | 0 % | 1,745 € | 0.5 % | 1,887 € | 1.3 % | 2,104 € | 2.1 % | 2,371 € | 2.9 % | 2,463 € | 3.5 % | 2,547 € | 4.1 % | 2,630 € | 5.3 % | 2,922 € | 7.5 % | 4,033 € | 9.9 % | 5,219 € | 11.9 % | 5,887 € | 13.8 % | 6,830 € | 15.8 % | 7,515 € | 17.9 % | 8,325 € | 20 % | 9,661 € | 24 % | 12,997 € | 28 % | 16,533 € | 33 % | 26,496 € | 38 % | 55,926 € | 43 % | 2020-12-30 | ||
| 1/1/20 | 0 € | 0 % | 1,418 € | 0.5 % | 1,472 € | 1.3 % | 1,567 € | 2.1 % | 1,673 € | 2.9 % | 1,787 € | 3.5 % | 1,883 € | 4.1 % | 2,008 € | 5.3 % | 2,376 € | 7.5 % | 2,720 € | 9.9 % | 3,098 € | 11.9 % | 3,487 € | 13.8 % | 4,069 € | 15.8 % | 4,878 € | 17.9 % | 6,104 € | 20 % | 7,625 € | 24 % | 10,583 € | 28 % | 14,333 € | 33 % | 22,500 € | 38 % | 48,196 € | 43 % | 0 € | 0 % | 1,626 € | 0.5 % | 1,724 € | 1.3 % | 1,900 € | 2.1 % | 2,075 € | 2.9 % | 2,292 € | 3.5 % | 2,417 € | 4.1 % | 2,500 € | 5.3 % | 2,750 € | 7.5 % | 3,400 € | 9.9 % | 4,350 € | 11.9 % | 4,942 € | 13.8 % | 5,725 € | 15.8 % | 6,858 € | 17.9 % | 7,625 € | 20 % | 8,667 € | 24 % | 11,917 € | 28 % | 15,833 € | 33 % | 24,167 € | 38 % | 52,825 € | 43 % | 0 € | 0 % | 1,741 € | 0.5 % | 1,883 € | 1.3 % | 2,100 € | 2.1 % | 2,367 € | 2.9 % | 2,458 € | 3.5 % | 2,542 € | 4.1 % | 2,625 € | 5.3 % | 2,917 € | 7.5 % | 4,025 € | 9.9 % | 5,208 € | 11.9 % | 5,875 € | 13.8 % | 6,817 € | 15.8 % | 7,500 € | 17.9 % | 8,308 € | 20 % | 9,642 € | 24 % | 12,971 € | 28 % | 16,500 € | 33 % | 26,443 € | 38 % | 55,815 € | 43 % | 2019-12-29 | ||
| 1/1/19 | 0 € | 0 % | 1,404 € | 0.5 % | 1,457 € | 1.5 % | 1,551 € | 2.5 % | 1,656 € | 3.5 % | 1,769 € | 4.5 % | 1,864 € | 6 % | 1,988 € | 7.5 % | 2,578 € | 9 % | 2,797 € | 10.5 % | 3,067 € | 12 % | 3,452 € | 14 % | 4,029 € | 16 % | 4,830 € | 18 % | 6,043 € | 20 % | 7,780 € | 24 % | 10,562 € | 28 % | 14,795 € | 33 % | 22,620 € | 38 % | 47,717 € | 43 % | 0 € | 0 % | 1,610 € | 0.5 % | 1,707 € | 1.5 % | 1,837 € | 2.5 % | 1,948 € | 3.5 % | 2,117 € | 4.5 % | 2,377 € | 6 % | 2,784 € | 7.5 % | 3,176 € | 9 % | 3,696 € | 10.5 % | 4,365 € | 12 % | 4,910 € | 14 % | 5,730 € | 16 % | 6,855 € | 18 % | 7,620 € | 20 % | 9,070 € | 24 % | 11,945 € | 28 % | 16,230 € | 33 % | 24,770 € | 38 % | 52,300 € | 43 % | 0 € | 0 % | 1,724 € | 0.5 % | 1,833 € | 1.5 % | 1,974 € | 2.5 % | 2,167 € | 3.5 % | 2,402 € | 4.5 % | 2,647 € | 6 % | 3,067 € | 7.5 % | 3,647 € | 9 % | 4,495 € | 10.5 % | 5,210 € | 12 % | 5,860 € | 14 % | 6,830 € | 16 % | 7,520 € | 18 % | 8,360 € | 20 % | 10,050 € | 24 % | 12,830 € | 28 % | 17,150 € | 33 % | 26,180 € | 38 % | 55,260 € | 43 % | 2018-12-30 | ||