Income Tax - Are overtime hours taxed?

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Income tax: 2026 income tax return for 2025

This page is up to date at 1er January 2026.

However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.

In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.

The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.

If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.

Your overtime is to be declared, whether you are private employee or public official (of State, territorial or hospital worker).

Your overtime is exempt of income tax in the limit of €7,500 (net taxable remuneration) per year, for revenues in 2025.

Example :

As an employee, your overtime earned you €1,500 raw (about €1,215 net tax) in 2025.

This amount is exempt of tax.

Your overtime beyond the €7,500 carried out in 2025 are subject to tax.

Example :

As an employee, your overtime earned you €10,000 raw (about €8,100net tax) in 2025.

The taxable amount is €600 (€8,100 - €7,500).

Please note

The amount of this ceiling includes the remuneration of RTT days you have given up with the agreement of your employer.

If you are part-time, it also concerns your overtime (carried out beyond the period stipulated in your employment contract).

Example :

As a part-time employee, you work 30 hours a week.

Your hours worked beyond this time earned you €1,000 raw (about €810 net tax) in 2025.

This amount is exempt from tax.

If you have multiple employers and exceed the limit, you must report the surplus with your wages.

Overtime is now exempt pre-filled in your statement.

Please note

If the amounts are not pre-filled, you must indicate them (line Exempt overtime).

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