The Chamber voted overnight on the personal income tax reform, which concretely increases workers' purchasing power, particularly for low and middle incomes. This announced and long-awaited reform also gives concrete shape to the MR's commitment to widen the gap between work and inactivity, up to a net difference of 500 euros over the coming years.
“With this reform, we are finally making taxation an ally of workers’ purchasing power,” stresses Benoît Piedboeuf, MR group leader in the Chamber. “The reform of personal income tax is a comprehensive reform, tabled and worked on since 2025, which durably changes the structure of taxation and follows a recommendation of the Higher Council of Finance aimed at reducing employment traps, as well as the MR’s programmatic commitments to simplify taxation and reward work.”
At the heart of the reform is the increase in the tax-free income allowance: it rises from 10,910 euros today to 15,600 euros in 2030, in stages in 2027, 2028 and 2029. In concrete terms, this represents up to 800 euros less in charges per year for a household by 2030. Supplements for the first two dependent children are also increased, up to 2,650 euros for one child and 5,300 euros for two children, directly benefiting working families.
At the same time, the special social security contribution is being thoroughly reformed: it will now be calculated per person, with the cap halved and thresholds raised, significantly easing the bill for single people and households below median income, by up to 30 euros more per month. The employment bonus is being strengthened to increase net pay without touching gross pay: for a salary of around 2,250 euros, the gain can reach 64 euros net per month.
“This is exactly the meaning of our campaign promises: valuing work, reducing taxes on professional income and guaranteeing a clear and lasting gap with inactivity,” recalls federal MP Mathieu Michel. “A low-income worker will gradually see the difference on their payslip: less tax, more net pay, that is purchasing power given back, month after month.”
In concrete terms, this means that over time a worker will see their net salary significantly higher each month, with a gap of at least 500 euros compared to a comparable situation of inactivity. “The reform primarily targets low and middle incomes, for whom the increase in net pay has the greatest concrete and relative impact on purchasing power.”
To concentrate the effort on earned income, the benefit linked to the increased tax-free allowance is neutralised for pensions and replacement incomes. The tax reduction for unemployment is being gradually phased out, with a transitional mechanism for single unemployed people with children to avoid any adverse effects between 2026 and 2028.
The reform also abolishes the marital quotient in due course, integrates the integration income into personal income tax, improves the self-employed regime (specific deduction, abolition of the surcharge for insufficient advance payments) and extends the copyright income regime to the IT sector.
“In a few years, everyone will see that work pays more, that every hour worked and every euro earned is better rewarded. This is an important, structural reform that puts taxation at the service of purchasing power and the value of work, in line with the MR’s commitments,” concludes Benoît Piedboeuf.