Starting from midnight on Sunday, 24 January 2021, a negative PCR test done within the 72 of departure will be required to enter France, announced French president Emmanuel Macron on Thursday.

This requirement, which now applies to all countries, already existed for people travelling to France from outside Europe.
The extended rule will apply to all non-essential travel from all nations including Europe. Exemptions for cross-border workers and transport workers were explicitly mentioned, according to France 24.
However, questions remain around how and when people will be checked and how the rules apply to those travelling by car or train. In addition, non-essential travel has not been clearly defined. RTS requested clarification from various authorities in France, but drew a blank, according to a brief report.
The French president’s announcement was made during a videoconference meeting of the 27 EU member states on Thursday. “All non-essential travel must be strongly discouraged”, said President Macron.
More on this:
France 24 article (in French) – Take a 5 minute French test now
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Marc says
Only arrivals by air or sea require the PCR test.