How French income tax is calculated
France taxes household income using a progressive scale, the barème progressif. Income is divided by the household's number of tax shares (parts), the scale is applied to one share, and the result is multiplied back by the number of shares.
The scale has five bands: 0%, 11%, 30%, 41% and 45%. Each rate applies only to the income within its band. The official figures are published on Service-Public.fr.
Limits of this estimate
- The quotient familial is not applied: the result is for one share.
- The décote for low incomes, tax credits and reductions are not included.
- Social charges (CSG and CRDS) are separate and not part of the calculation.
For a single person with no dependants, one share is usually the right starting point. For a couple or family, divide your taxable income by your number of parts, run the calculator, then multiply the tax by the same number.
How to use the calculator
Enter your net taxable income for one share. Add deductions on separate lines, such as the standard 10% allowance for professional expenses if it applies. The bands are pre-filled and editable.
The results show taxable income, tax, effective and marginal rates and income after tax, with a breakdown for each band. Export the summary to Excel. Self-employed? Work out your profit first with our income statement generator.