The starting point: the scale, not the “monthly net”
What counts for tax purposes is the net taxable income, calculated on a monthly basis. after tax rules and allowances. The 2026 scale revalued sets a first tranche at 0% up to approximately &euro 11,600; (for 1 part). It’s this step. which determines the transition to taxation. The “net per month” is a practical translation, but not the official reference.
Where comes the number of 1 662.50 € net?
The amount of &euro 1,662.50; monthly net figures are an order of magnitude for a single person, without children, who only has one salary. The idea: with the revaluation of the scale, the tipping threshold shifts slightly. But this figure assumes a standard profile and assumptions (deduction for professional expenses, no additional income, no special charges).
Why does this threshold vary depending on the case?
Two people on the same “net” may pay a different tax. A bonus, a 13th month, property income, real costs, a pension, or a change in tax shares change the situation. The only reliable way to decide is to use the official tools: the scale and the administration simulator.
The right reflex to avoid surprises
If you are close to the threshold, monitor your annual income (not just monthly) and your "plus" income. (bonuses, overtime, rental, etc.). And check with the official simulator before the declaration or after a salary increase. This is often the case. that the tax “appears” without the monthly net seeming to have exploded.
