The limits of the brackets of the scale would be revalued
The tax scale, as defined in article 197,1-1 of the CGI (Code général des impôts), would not change for the 2019 income. It would still have five brackets with respective tax rates of 0%, 14%, 30%, 41% and 45%. Only the limits of each of these brackets would be increased in the same proportion as the foreseeable increase in prices excluding tobacco for the year in question, i.e. 1%.
This scale would be as follows for a family quotient of one unit, before application of the cap on the effects of the family quotient.
| Fraction of taxable income (one share) | Rates |
| Not exceeding EUR 10 064 | 0 % |
| From EUR 10,064 to EUR 27,794 | 14 % |
| From EUR 27,794 to EUR 74,517 | 30 % |
| From EUR 74,517 to EUR 157,806 | 41 % |
| More than EUR 157,806 | 45 % |
