Income tax: 2025 tax brackets and rates

Income tax

2025 tax brackets and rates

Your tax is calculated in installments, based on the amount of your income. Each bracket corresponds to a tax rate (from 0 to 45%). If your annual income exceeds that of bracket 1 (€11,497), it will be covered by several successive brackets, as explained in the example.

Slices for 1 share of family quotient:

- Up to €11,497 (bracket 1): 0% tax rate

- From €11 498 to €29 315 (bracket 2): tax rate of 11%

- From €29 316 to €83 823 (bracket 3): 30% tax rate

- From €83 824 to €180 294 (bracket 4): tax rate of 41%

- More than €180 294 (bracket 5): tax rate of 45%

Example of calculation for 1 share of family quotient:

A single person (1 share) whose annual net taxable income is €30,000, the calculation of his tax is as follows:

- Up to €11,497 (tranche 1): €0

- From €11 498 to €29 315 (tranche 2): €1 959.98, i.e. (29 315 - 11497) x 11%

- From €29 316 to €30 000 (tranche 3): €205.50, i.e. (30 000 - 29 315) x 30%

Total tax: €2,165.48, or 7.22% of his net taxable income.

That is, if you have more than one person in your tax household, the tax calculation takes that into account when determining your number of shares. This is the family quotient. This mechanism has an impact on the amount of your tax. In particular, it reduces the tax burden for families with children.