France has published the Finance Law for 2021 (Law no. 2020-1721 of 29 December 2020) in the Official Gazette. The main tax-related measures include the following:

• The general personal income tax brackets are set as follows:
  • up to EUR 10,084 - 0%
  • over EUR 10,084 up to 25,710 - 11%
  • over EUR 25,710 up to 73,516 - 30%
  • over EUR 73,516 up to 158,122 - 41%
  • over EUR 158,122 - 45%
• The withholding t…