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Taxation
Taxes: what new rates on January 1, 2024?
Publié le 05 février 2024 - Directorate for Legal and Administrative Information (Prime Minister)
CVAE, payroll tax, income tax, VAT... Discover with Entrepreneur.Service-Public.fr the rates and scales that have changed on 1er January 2024.
CVAE reduction
The CVAE tax rate (for companies or persons engaged in self-employed professional activity and generating an annual turnover excluding tax of more than €500 000) is reduced in 2024 as follows:
Turnover excluding tax | Effective Tax Rate 2024 | Effective Tax Rate 2023 |
|---|---|---|
Less than €500,000 | 0% | 0% |
Between €500,000 and €3 million | 0.094% x (CA - €500,000) / €2.5 million | 0.125% x (CA - €500,000) / €2.5 million |
Between €3 million and €10 million | 0,094 % + 0,169 % x (CA - €3 million) / €7 million | 0,125 % + 0,225 % x (CA - €3 million) / €7 million |
Between €10 million and €50 million | 0,263 % + 0,019 % x (CA - €10 million) / 40 million % | 0.35% + 0.025% x (CA - €10 million) / 40 million% |
More than €50 million | 0.28% | 0.375% |
For more information on this phase-down to 2027, please see the following news.
Upgrading of the CEILINGS on the exemptions from the CFE for companies located in urban areas in difficulty
These ceilings have been increased by 6% for 2024:
For 2024 | For 2023 | |
|---|---|---|
For establishment or extension of establishments made since 1er January 2015 in the QPV (or in former ZUS before 31 December 2014) | €32,468 taxable net basis | €30,630 |
For commercial activities in the QPV | €87,584 taxable net basis | €82,626 |
For establishment or extension of establishments carried out in ZFU - TE until 31 December 2014 | €87,584 taxable net basis | €82,626 |
2024 Income Tax Rate
Tax scale For 2024, the income tax brackets were increased by 4.8% compared to last year.
This scale, set by the 2024 budget law, takes inflation into account.
Taxable net annual income (in installments) | Tax rate |
|---|---|
Up to €11,294 (instead of €10,777) | 0% |
From €11,295 to €28,797 (from €10,778 to €27,478) | 11% |
From €28,798 to €82,341 (from €27,479 to €78,570) | 30% |
From €82,342 to €177,106 (from €78,571 to €168,994) | 41% |
Only €177,106 (instead of € 168 995) | 45% |
Evolution of the price of legal announcements
The flat rates and the character of legal and judicial announcements have been updated for 2024. All the changes are in the corresponding news.
New statutory interest rate for the first half of 2024
These rates are updated every six months.
For the first half of 2024, the rates are as follows:
Debtor (who must) | Creditor (to whom the money is due) | Rate (1er semester 2024) | Rate (2e semester 2023) |
Professional | Individual | 8.01% | 6.82% |
Individual | Professional | 5.07% | 4.22% |
Professional | Professional | 5.07% | 4.22% |
Please note
The statutory interest rate plus now stands at 10,07 % if the creditor is a professional and to 13.01% if the creditor is an individual. This rate shall apply where the debtor has not paid the amount due within two months.
Amendment of the payroll tax schedule
The scale of the payroll tax changes from last year's scale as follows:
Rate Type | Overall rate | Fraction rate | Annual gross salary paid in 2023 (tax payable in 2024) | Monthly gross salary paid in 2023 (tax payable in 2024) | Annual gross salary paid in 2024 (tax payable in 2025) | Monthly gross salary paid in 2024 (tax payable in 2025) |
|---|---|---|---|---|---|---|
Normal rate | 4.25% | 4.25% | Up to €8573 | Up to €714 | Up to €8985 | Up to €748 |
1er increased rate | 8.50% | 4.25% (8.50 - 4.25) | Beyond €8573 up to €17,114 | Beyond €714 up to €1426 | Beyond €8985 up to €17,936 | Beyond €748 up to €1494 |
2nd rate increased | 13.60% | 9.35% (13.60 - 4.25) | Greater than €17,114 | Greater than €1426 | Greater than €17,936 | Greater than €1494 |
Evolution of taxes on the economic use of vehicles (ex TVS)
Since 2024, both the annual CO₂ tax and the annual vehicle age tax have been amended. Find out here details of these changes.
New General Pollutant Activity Tax (GPIT) Schedule
The scale of the TGAP also changed in 2024. All rates are available on the official public finance bulletin.
VAT Rate Changes
Since 1er January 2024, new activities benefit from a reduced VAT rate:
Activities | Rate in 2024 in France | Rates in 2024 in Corsica and Overseas | Rate in 2023 in France |
| 5.5% | 2.10% | 20% |
Spectator admission to video game competitions | 5.5% | 2.10% | 20% |
Heavy work to improve the energy quality of social rental housing of at least 40 years | 5.5% | 2.10% | 20% |
Intermediate rental housing deliveries | 10 % (subject to conditions) | 2.10% (subject to conditions) Overseas only | 20% |