Important legal changes are coming into force in France in 2025 for many people, including small entrepreneurs, individuals and schoolchildren.
Change in VAT thresholds
The VAT (Value Added Tax) revenue thresholds for small entrepreneurs have been changed.
- For businesses including buying/selling and providing furnished accommodation, the threshold has been reduced from €91,900 in 2024 to €85,000 in 2025.
- For the service sector and certain qualified professions, the threshold has been increased from €36,800 to €37,500.
Social charges rise
Social charges for self-employed entrepreneurs in the BNC category increase from 23.1% to 24.6% in 2025.
Profit-sharing scheme
From January 1, 2025, it has been made mandatory for all companies with at least 11 employees to implement a profit-sharing scheme, subject to certain conditions.
Lunch vouchers
‘Tickets restaurants’ central meal vouchers will be issued in digital form from 2025.
School education reforms
- Following the low scores in the 2024 university exams, there will be complete changes to the mathematics and French curricula in 2025.
- Learning needs group training will be established for all ages.
- Teachers will have full responsibility for deciding whether some children should continue the same course for a year based on needs. This should be discussed in advance with the school, parents and education authorities.
- From January, smartphones will be banned in primary school and college (four years from secondary school).
- Brevet exam: final exam marks will be increased to 60%.
- Students will be provided with daily homework help classes.
Higher education changes
The student grant system will be changed starting in 2026. New information, such as employment data, will be introduced on the Parcoursup application platform.
Childcare services
From 2025, mairies (municipal administrations) will be responsible for fully assessing the childcare needs of families and arranging the necessary services.
These changes are considered a key measure to stimulate growth for education, employment and society in France.
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