France introduces sweeping social‑benefit and tax reforms for July 2026

From July 1 2026 France will modify several key social‑benefit and tax rules. The automatic 10 % tax abatement on pensions for people 65 and older is retained, with the ceiling raised to €4,439 per household. The minimum living‑allowance (RSA) for a single adult rises 0.8 % to €651.69 per month, though deductions for housing benefits mean the net amount may be lower. Personalised housing aid (APL) will no longer be available to non‑EU students who do not receive a means‑tested scholarship; those who work at least one hour per week or are apprentices keep the benefit. A separate decree raises the monthly resource threshold for foreign‑student visas to 47 % of the SMIC (€877.50), a jump from the previous €615 requirement. Income‑tax assessments for 2025 will be issued in late July, with refunds paid that month and any balance over €300 spread over four instalments in September, October, November and December. The same July rollout includes a 7.4 % increase in the regulated gas price index, a new paid birth‑leave entitlement of one to two months, and updates to other minor fiscal measures.