French Parliament Publishes Draft Finance Bill for 2027

The French National Assembly has published the draft Finance Bill for 2027, which was submitted on 1 October 2026. Some of the main measures include:

• The indexation of individual income tax brackets for inflation, including the following general brackets/rates:
  • up to EUR 11,844 - 0%
  • over EUR 11,844 up to 30,200 - 11%
  • over EUR 30,200 up to 86,353 - 30%
  • over EUR 86,353 up to 185,737 - 41%
  • over EUR 185,737 - 45%
• The introduction of an "Industry 4.0" temporary super-depreciation scheme for in…