TLDR: The décote is an automatic reduction in income tax for taxpayers with modest incomes. It applies if the gross tax falls within specific thresholds, which vary based on family status. No application is required, and it is automatically calculated by the tax authorities.
What is the décote?
The décote is a reduction in income tax for taxpayers with modest incomes. It is applied automatically if the gross tax falls within predefined thresholds, which vary depending on family status. No specific application is required.
Who can benefit from the décote?
The décote is available to all taxpayers, whether resident or non-resident in France, regardless of family responsibilities. For the taxation of 2025 income, the reduction applies if the gross tax does not exceed €1,982 for single individuals or €3,277 for couples.
How is the décote calculated?
The décote is calculated based on the gross tax and family status. For single individuals, the formula is: (€1,982 – gross tax) × 50%, with a maximum of €897. For couples, the formula is: (€3,277 – gross tax) × 50%, with a maximum of €1,483.
Exceptions and special cases
Non-residents taxed exclusively on French-source income at a minimum rate cannot benefit from the décote. Taxpayers opting for separate taxation are entitled to an individual ceiling equal to that of single individuals.
Application procedure
The décote is applied automatically during the tax calculation by the tax authorities. No specific application or additional forms are required. The reduction amount is indicated directly on the tax notice.
Calculation examples
A single individual with a gross tax of €1,000 will see their net tax reduced by an amount calculated using the formula. If the gross tax is €897 or less, the décote completely cancels out the tax due.