The French individual income tax brackets and rates for residents are set as follows for 2019:

• up to EUR 9,964 - 0%
• over EUR 9,964 up to 27,519 - 14%
• over EUR 27,519 up to 73,779 - 30 %
• over EUR 73,779 up to 156,244 - 41%
• over EUR 156,244 - 45%

As compared to 2018, the bracket thresholds are increased, while the rates remain the same. For French-sourced income of non-resident individuals, se…