France income tax brackets — 2026 calculator
France uses a "household quotient" — income is divided by household size, the tax computed per share, then multiplied back. This calculator uses 1 part (single filer).
Tax year: 2026 · Filing status: Single, 1 part
Calculate income tax for France
Type your gross annual income. The calculator runs it through the progressive brackets and returns tax owed plus effective rate.
Bracket schedule for 2026
| Bracket | Range | Rate |
|---|---|---|
| Bracket 1 | €0 — €11,294 | 0% |
| Bracket 2 | €11,294 — €28,797 | 11% |
| Bracket 3 | €28,797 — €82,341 | 30% |
| Bracket 4 | €82,341 — €177,106 | 41% |
| Bracket 5 | €177,106 — and above | 45% |
The French income-tax architecture in 2026
France uses five progressive brackets, similar in structure to the US but with much lower thresholds:
- 0%: €0–€11,294
- 11%: €11,294–€28,797
- 30%: €28,797–€82,341
- 41%: €82,341–€177,106
- 45%: above €177,106
Worked example: a single filer (1 part) with €60,000 taxable income in 2026:
- €0–€11,294 at 0% = €0
- €11,294–€28,797 at 11% = €1,925.33
- €28,797–€60,000 at 30% = €9,360.90
- Total income tax: €11,286
- Marginal rate: 30%, effective rate: 18.8%
The quotient familial — France's unique twist
Unlike most countries, France taxes the household, not the individual. Each household has a "number of parts" (parts fiscales):
- Single adult: 1 part
- Married couple: 2 parts
- Married couple + 1 child: 2.5 parts
- Married couple + 2 children: 3 parts
- Married couple + 3 children: 4 parts (the third child counts as 1 full part, not 0.5)
The household's total taxable income is divided by the parts, the bracket math is computed on that per-share amount, and the result is multiplied back by the number of parts. The effect: families with more dependents pay less income tax than the same household income split between fewer parts. For a married couple with 2 children and €80,000 income (3 parts), the effective per-share calculation uses €26,667, which lands in the 11% bracket — a meaningfully lower effective rate than a single filer at the same income.
This calculator uses 1 part (single filer). For multi-part households, divide the household income by the parts to estimate.
Prélèvement à la source (PAS) — withholding at source
Since January 2019, France withholds income tax from each paycheck via the prélèvement à la source. The annual return (déclaration d'impôt) reconciles overpayment or underpayment after the fact. This was a major shift — for decades, France had operated on a pay-the-prior-year-by-instalments system that produced regular cashflow surprises.
What's NOT in this calculator
- CSG/CRDS (social contributions on income): 9.7% on most income on top of income tax. CSG is partly deductible from taxable income, which complicates the simple bracket math.
- Social charges on capital income: Investment income is taxed at a flat 30% (prélèvement forfaitaire unique) which combines income tax and social charges.
- Local taxes: Taxe foncière (property tax for owners) and taxe d'habitation (residence tax, abolished for primary residences since 2023). Not in this calculator.
- TVA (VAT): 20% standard. Covered in our France VAT calculator.
Frequently asked questions
What are the 2026 French income tax brackets?
Five brackets: 0% to €11,294, 11% to €28,797, 30% to €82,341, 41% to €177,106, and 45% above. Thresholds are indexed annually for inflation.
What is the quotient familial?
France taxes the household, not the individual. Total income is divided by the number of "parts fiscales" (1 for a single adult, 2 for a married couple, +0.5 per child up to two, +1 for the third child), the tax is computed per share, then multiplied back. This reduces effective tax for larger households.
What is the prélèvement à la source?
Since January 2019, France withholds income tax directly from each paycheck (employer remits to the tax authority). The annual déclaration reconciles overpayment or underpayment. Replaced the prior system of paying the previous year's tax by instalments.
Does this calculator include CSG/CRDS?
No — income tax only. CSG/CRDS is an additional 9.7% on most income, partially deductible from taxable income, which makes the math non-trivial. For a full estimate, add CSG/CRDS separately to the income-tax result.
How is investment income taxed in France?
At a flat 30% rate (prélèvement forfaitaire unique, "flat tax") covering both income tax and social charges. Taxpayers can opt out and have investment income taxed at the progressive brackets instead, but the flat 30% is the default and is usually better for high earners.