France: income tax explained in five minutes

The scale, band by band

For 2025 income, declared in 2026, the scale has five bands: 0% up to €11,600, 11% from €11,601 to €29,579, 30% from €29,580 to €84,577, 41% from €84,578 to €181,917 and 45% above. Each rate applies only to the part of income that lies in the band.

Service Public’s example: a single person with €30,000 of net taxable income pays €0 on the first €11,600, €17,979 × 11% = €1,977.69 on the second band and €421 × 30% = €126.30 on the third: €2,103.99 in all. Their marginal band is 30%, but their average rate is only 7.01%.

Where net taxable income comes from

Net taxable income is not your net salary: it is the basis of the calculation, after deductions. For an employee, 10% is generally removed for professional expenses (or the justified actual expenses) and the deductible charges, such as maintenance payments or retirement savings. Service Public’s example: €30,000 of taxable net salary becomes €27,000 with the 10% deduction.

The family quotient: divide, calculate, multiply

You count the household’s shares: 1 for a single person, 2 for a married or pacsed couple, plus a half-share for each of the first two dependent children and a full share from the third. You divide the income by these shares, apply the scale to the quotient obtained, then multiply the tax by the number of shares.

A couple with €60,000 of net taxable income pays €4,207.98 with no children. With two children, the household has 3 shares: the quotient is €20,000, the tax for one share €924 and the household’s tax €2,772. The children’s advantage, €1,435.98, softens the progressivity.

The cap: the advantage has a limit

So that the family quotient does not benefit high incomes without limit, the advantage of each extra half-share is capped at €1,807; for a single parent, the first full share is capped at €4,262. The administration calculates the tax with all the shares, then on 1 share (2 for a couple) less the cap: it keeps the higher of the two.

The same couple with two children and €90,000 of income: with the 3 shares, the tax would be €6,311.97. Without children, with 2 shares, it would be €13,207.98; the children’s advantage, €6,896.01, exceeds the cap of €3,614 (2 × €1,807). The tax is therefore €13,207.98 − €3,614 = €9,593.98, or €9,594.

The décote for small taxes

If the gross tax does not exceed €1,982 for a single person (€3,277 for a couple), a décote reduces it: you remove €897 (€1,483 for a couple) minus 45.25% of the tax. For €20,000 of net taxable income, a single person has €924 of tax before décote, €478.89 of décote and €445 to pay. The décote is automatic.

Average rate and marginal band

The marginal band is the rate of the last band entered, that of the next euro earned; the average rate is the tax divided by income. Earning more therefore never loses you money: only the part that crosses a band is taxed at its higher rate.

Withholding tax, the return and tax advantages

Tax is withheld from your income through the year: it is an advance payment. The spring return sets the final tax for the previous year. If it exceeds what was withheld, the balance is paid in one go in September up to €300, in four installments from September to December above that; if it is lower, you are refunded.

Tax reductions and credits come after the calculation: a tax reduction, such as for a donation, cannot exceed the tax due; a tax credit, such as for home employment or childcare, is refunded if it exceeds the tax.

Estimating your tax in three minutes

1. Take the net taxable income from your last tax notice, or work it out: salaries minus 10%, minus deductible charges.
2. Count your shares: family situation, dependent children, single parent or widow(er) with children.
3. Run them through the calculator: it gives the tax, the average rate, the marginal band and the detail of the cap or the décote.