France (FR)
France is a unitary semi-presidential republic and the EU's most visited country, renowned for its world-class cuisine and wine, the iconic City of Light that is Paris, the French Riviera, iconic Alpine ski resorts, and a generous social state offering universal healthcare, extensive family benefits, and strong worker protections.
2026 Annual Changes — France
Updated thresholds, benefits, and regulatory changes effective this year.
France updates dozens of financial, fiscal and regulatory thresholds each year. Most changes take effect on 1 January (income tax brackets, PASS, SMIC, savings rates) with other revisions on 1 April (RSA, family allowances), 1 June (exceptional SMIC revalorisation) and 1 August (ARS). Key 2026 changes: SMIC raised to €1,823.03/month (Jan) then €1,867.02/month (Jun 2026); PASS up to €48,060; income tax brackets indexed +0.9%; Livret A cut further to 1.5%; Navigo pass up to €90.80/month; naturalisation requires B2 French from January 2026.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| SMIC (Salaire minimum interprofessionnel de croissance) Minimum wage increased twice in 2026: +1.18% on 1 January, then +2.41% on 1 June 2026 | €1,823.03 gross/month (1 January – 31 May 2026); €1,867.02 gross/month from 1 June 2026 (€12.32/hour; net ~€1,477/month). Verify at info.gouv.fr. | €1,801.80 gross/month (January 2025); €11.88/h | 1 January 2026 (€1,823.03); 1 June 2026 (€1,867.02) |
| Plafond Annuel de la Sécurité Sociale (PASS) Annual social security ceiling updated — drives cotisations, pension points, and many benefit thresholds | €48,060/year (€4,005/month; €132.00/day) | €47,100/year (€3,925/month) in 2025 | 1 January 2026 |
| Income tax — tax brackets (Impôt sur le revenu) Tax brackets revalued by +0.9% (inflation-indexed) in the Loi de Finances pour 2026 | 0% up to €11,600; 11% from €11,601 to €29,579; 30% from €29,580 to €84,577; 41% from €84,578 to €181,917; 45% above €181,917. CEHR surcharge 3%/4% on very high income unchanged. | 0–€11,294 (2024 bands); 0–€11,520 (2025 bands) | 1 January 2026 (applies to 2025 income declared in spring 2026) |
| CSG / CRDS (social contributions on earnings) Rates unchanged — applied on updated PASS ceilings | CSG: 9.2% (6.8% déductible + 2.4% non déductible) on 98.25% of gross up to 4 PASS (€192,240), then 100%. CRDS: 0.5% on 98.25% of gross. Total CSG+CRDS: 9.7%. | Same rates since 2018 (taux normal) | 1 January 2026 |
| PUMa — Cotisation subsidiaire maladie Threshold updated for non-active high-wealth residents (based on new PASS) | Applies to residents with <€9,612 (20% PASS) professional income AND revenus de capitaux >€24,030 (50% PASS). Rate: 6.5% on capital income above threshold, capped. | Updated yearly based on PASS evolution | 1 January 2026 |
| RSA / Prime d'activité RSA revalorised +0.8% from 1 April 2026 | RSA for single adult from 1 April 2026: €651.69/month. Before April: €646.52/month. Prime d'activité: bonus ranging €0–€240/month for low-earners. | RSA €635.71/month (April 2025) | 1 April 2026 |
| Allocations familiales Monthly allowances revalorised +0.8% from 1 April 2026 | 2 children: €153.01/month. 3 children: €349.06/month. +€196.05 per additional child. Note: from March 2026, age-related bonus starts at age 18 (was 14). Tiered income reduction applies above ~€77,000 household income. | 2 children €148.52; 3 children €338.80 (to 31 March 2026) | 1 April 2026 |
| ARS (Allocation de rentrée scolaire) Annual back-to-school allowance paid mid-August | Approximately €422–€461 depending on child age (6–10, 11–14, 15–18). Income threshold approx. €27,141 (1 child). Check CAF for confirmed August 2026 amounts. | €416.40/€439.38/€454.60 (2025) | 1 August 2026 |
| APL (Aide Personnalisée au Logement) Housing allowance recalculated quarterly on 12-month rolling income; loyer plafond revalorised per IRL | Paris zone 1 single studio: plafond loyer ~€339.03/month. Variable entitlement based on income. | €330.26 (2025 zone 1 single) | 1 January 2026 |
| Navigo Île-de-France Monthly Paris all-zones Navigo pass price increased | €90.80/month (toutes zones) | €88.80/month (2025) | 1 January 2026 |
| Forfait Mobilités Durables Maximum tax-free employer subsidy for sustainable commuting | Up to €800/year tax and social-contribution-exempt | €700/year (2023–2024) | 1 January 2026 |
| Retraite — Âge légal (progressive increase) Loi du 14 avril 2023: legal retirement age rising from 62 to 64 by September 2030 | Born 1964: 63 y 0 m. Born 1965: 63 y 3 m. Born 1966: 63 y 6 m. Born 1967: 63 y 9 m. Born 1968+: 64 y 0 m. | Born 1961: 62 y 3 m; 1962: 62 y 6 m; 1963: 62 y 9 m | 1 January 2026 for born-1964 cohort |
| Retraite — Valeur du point AGIRC-ARRCO Current point value set 1 November 2025 and unchanged through October 2026; November 2026 board will review | €1.4386 per point (effective from 1 November 2025; applies throughout 2026 until October 2026 board review). November 2026 revalorisation estimated ~+1.4% but not yet decided. | €1.4159 (November 2024) | 1 November 2025 (confirmed for 2026) |
| Retraite — Pension minimum contributive (MICO) Minimum contributory pension revalued +1.18% from 1 January 2026 | MICO de base: €756.29/month (full rate, all contribution quarters). MICO majoré: €903.93/month (for those with 120+ quarters of actual paid contributions — "trimestres cotisés"). | MICO majoré: ~€847.57/month (January 2025) | 1 January 2026 |
| Livret A / LDDS interest rate Rate cut twice: first to 1.7% (August 2025) then to 1.5% (February 2026) | 1.5% from 1 February 2026; LDDS identical | 3.0% (February 2025); 2.4% (August 2023 – July 2025); 1.7% (August – January 2026) | 1 February 2026 |
| LEP (Livret d'Épargne Populaire) rate Higher rate for lower-income savers (plafond €10,000) — cut from 2.7% to 2.5% | 2.5% from 1 February 2026 | 4.0% (February 2025); 2.7% (August 2025 – January 2026) | 1 February 2026 |
| PEL (Plan d'Épargne Logement) rate Rate for new PEL opened in 2026 increased vs 2025 | 2.0% gross for PEL opened on or after 1 January 2026 (1.40% net after PFU flat tax) | 1.75% for PEL opened in 2025 | 1 January 2026 |
| Plafond micro-entrepreneur Turnover thresholds for micro-entrepreneur regime — frozen until 31 December 2026 | €188,700 for BIC vente; €77,700 for BIC services and BNC | Same thresholds (frozen since 2023) | 1 January 2026 |
| TVA — thresholds for franchise en base Proposed uniform threshold reform suspended; status quo maintained | Franchise en base de TVA: €85,000 (vente), €37,500 (services/BNC). New uniform €25,000 proposal was suspended February 2025. | Same (since 2023) | 1 January 2026 |
| Prélèvement à la source — taux individualisé Individualised withholding rate now the default for couples (from September 2025) | Default rate for each spouse = individualised based on their personal income. Opt-out available for joint rate. | Joint rate was default since 2019 | 1 September 2025 (first full year 2026) |
| DPE — Interdiction de location (passoires thermiques) Gradual ban on renting energy-inefficient homes — G-class banned since January 2025 | G-rated homes (>450 kWh/m²/year) banned from new rental contracts since 1 January 2025. F-rated ban from 1 January 2028. E-rated ban from 2034. | — | 1 January 2025 (G); 1 January 2028 (F) |
| MaPrimeRénov' — renovation subsidy MaPrimeRénov' Parcours Accompagné and Parcours par Geste retained for 2026 | Parcours Accompagné: up to €70,000 aid (very modest households, 90% of work). Parcours par Geste: €500–€22,000 depending on work type and income. | — | 1 January 2026 |
| Carte bleue européenne (EU Blue Card) Minimum salary threshold for EU Blue Card | €53,836.50 gross/year (1.5× reference salary — reviewed biennially) | — | 1 January 2026 |
| Naturalisation — niveau de français Required French language level raised from B1 to B2 — applies to applications filed from 1 January 2026 | B2 DELF or B2 TCF/TEF required for naturalisation by decree. A2 for CSP renewal; B1 for carte de résident. | B1 was sufficient for naturalisation until 31 December 2025 | 1 January 2026 |
| Malus écologique (CO2 purchase tax on new cars) Threshold tightened and maximum penalty increased in Loi de Finances 2026 | Starts at 108 g/km CO2 (€50 malus). Maximum €80,000 for vehicles ≥175 g/km. Weight malus threshold lowered to 1,500 kg; €10/kg above threshold. | Started 113 g/km CO2; max €70,000; weight threshold 1,600 kg (2025) | 1 January 2026 |
| ZFE-m (Low-Emission Zones) Additional ZFE enforcement per loi Climat & Résilience — Paris restricts Crit'Air 3 from 2026 | 43 agglomérations with ZFE-m obligatoire. Paris, Lyon, Marseille: Crit'Air 5 & non-classés banned. Crit'Air 3 banned in Paris from 2026. Check your vehicle sticker at certificat-air.gouv.fr. | Crit'Air 4 banned in Paris from 1 January 2025 | 1 January 2026 |
| EU Entry/Exit System (EES) EU-wide biometric border system for non-EU nationals; implementation expected mid-2026 | Expected rollout at French borders mid-2026 pending EU confirmation. Will require fingerprints and photo for non-EU visitors on entry and exit. | Delayed from 2024; not yet operational | TBD 2026 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Check your January bulletin de paie: SMIC €1,823.03/month from January (rising to €1,867.02 from 1 June), CSG/CRDS on new PASS (€48,060), updated PAS taux.
- 2
If your salary crossed the PASS threshold (€48,060/year = €4,005/month), check cotisations retraite complémentaire tranche 2.
- 3
Verify impots.gouv.fr espace personnel: updated taux de prélèvement à la source for 2026 (indexed brackets +0.9%).
- 4
Review your tax residency status if you moved during 2025 — déclaration 2047 for foreign income.
- 5
Navigo subscribers: monthly pass is now €90.80; update standing order if paying monthly.
- 6
Savers: Livret A rate dropped to 1.5% (1 February). Check if LEP eligibility applies (income below ~€22,000 single) — LEP pays 2.5%.
- 7
Tenants in G-rated homes: G ban is in effect. Check your DPE energy rating to understand your rights and landlord obligations.
- 8
Car buyers: malus starts at 108 g/km CO2 — check your vehicle before purchasing.
- 9
Families: updated allocations familiales amounts apply from April 2026.
- 10
Naturalisation applicants: B2 French is now required (was B1). Verify your DELF/TCF/TEF level before submitting dossier.
- 11
Retirees: check AGIRC-ARRCO point value (€1.4386) and MICO amounts for your situation.
Where to Track Annual Changes
-
Service-public.fr — official portal for all changes to citizen-facing rules
-
Legifrance.gouv.fr — décrets, lois, Loi de Finances annuelle
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Impots.gouv.fr — brackets, tax rates, prélèvement à la source
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URSSAF.fr — social contribution rates and PASS
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Banque de France (banque-france.fr) — Livret A, LEP, and savings rates
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CAF.fr — family benefit revalorisations (RSA, allocations familiales, APL)
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Agirc-arrco.fr — supplementary pension point values
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Île-de-France Mobilités (iledefrance-mobilites.fr) — Navigo pass pricing
-
Securite-sociale.fr — social security reform news
-
ConnexionFrance.com, TheLocal.fr — English-language summaries
All values are for 2026 based on the Loi de Finances pour 2026 and Loi de Financement de la Sécurité Sociale pour 2026. French regulatory changes are frequent — verify current figures with URSSAF, DGFiP, or a qualified expert-comptable before significant financial decisions.
Annual Changes
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