We have made a substantial update to our Guides page on the income thresholds for liability to French income tax in 2009.
You can now see ‘at a glance’ the income levels at which you will be liable for French income tax this year (based on your 2008 income) by size of household, marital status, age, and nature of income - whether salary, pension or business income.
A couple under 65 years of age on a salary or pension would need to earn a gross income of €19,621 before they became liable to French income tax.
For a couple where one of them is aged at least 65 years, the threshold rises to €22,139.
The allowances are higher for those who have a severe disability.
You can read the full tables at French Income Tax Thresholds 2009.