2026 French Tax Declarations: What’s Changed?

Couples typically file a joint tax declaration in France, and in past years this has meant that a single tax rate was applied based on the joint earnings of the fiscal household. However, since September 2025, this has changed, and each individual will now be charged based on their own earnings – meaning that the higher earner in the partnership will be charged a higher tax rate than the lower earner.

The individual tax-at-source rate (the taux individualisé) will be applied as default on your 2026 tax declaration, but you can opt out of this change by choosing the “option contraire de leur part dans les déclarations de revenus” instead.

For couples who have substantially different earnings and separate bank accounts, this change will likely be a welcome one, although in theory, it shouldn’t affect the overall amount of tax paid.

You might notice a new pop-up window on your 2026 online tax declaration reminding you that all income from property rentals, including small earnings from Airbnb or holiday home rentals, must be declared on your tax return. This has always been the law, but with France looking to clamp down on undeclared rentals, and platforms like Airbnb now required to report rental information to the French tax authorities, it’s more important than ever to ensure that you report all earnings, however small. You may find that your Airbnb income has already been pre-filled on your 2026 tax declaration, but it’s your responsibility to check that this amount is correct and that the full amount has been declared.

This comes as new changes to the tax regimes for short-term rentals took effect last year. Most notably, the threshold for the micro-BIC scheme has been drastically reduced, meaning that many landlords will need to set up their rental business under the régime réel – and pay the associated higher taxes.

Read our article on Tax Liability on Rental Income in France: Residents & Non-Residents.

Good news for those who have donated to charitable causes in 2025 – the limit for tax breaks on charity donations has been doubled, from €1,000 to €2,000. The increase came into action from October 13th, 2025, so the lower limit will still apply for donations made up until this point. Tax reductions of either 66% or 75% are allowed for charitable donations, depending on the type of charity.

Read more about these changes here.

If you’re a high earner – with an individual income of more than €250,000 or double that for a couple – then you will be subject to the temporary high-earners tax contribution (contribution différentielle sur les hauts revenus) brought in in the 2025 budget (and extended in the 2026 budget). Those affected by the additional 20% tax should already have paid the majority up front, but the final amount will be calculated based on your 2026 tax declaration and any adjustments made accordingly.