France income tax calculator 2026

How much tax on your 2025 income in France: the scale by band, the family-quotient shares, the cap on children’s benefit and the décote.

Income tax 2026

€5,104

that is 12.8% of your net taxable income

Marginal bracket at 30%
1 share
About €425 a month

For a net taxable income of €40,000 (single person, with no dependent child, that is 1 share), the income tax 2026 is €5,104. That is 12.8% of the net taxable income; the next euro earned is taxed at 30%: this is the marginal tax bracket.

Without extra half-shares there is no cap: the scale is applied to the family quotient.

What the net taxable income becomes

Left after tax€34,89687%
Income tax€5,10413%

I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.

Your numbers

example: change the numbers

Net taxable income of the household

The base the tax scale is applied to: your 2025 income after the 10% allowance for professional expenses (or actual expenses) and deductible charges, such as alimony or retirement savings. For a couple or a family it is the total of the tax household. With only salaries, count the household’s net taxable salary minus 10%.

Your situation

As a couple: married or in a PACS, with one tax return. In the year of the spouse’s death, the couple situation is kept. Widowed: spouse died before 1 January 2025, and at least one dependent child to get the extra share. Single parent: single, divorced or separated, living alone with dependent children (box T of the return).

Singleunmarried, divorced or separatedCouplemarried or PACS, one returnWidowedspouse died before 2025Single parentalone with children (box T)

Dependent children

Minor children, and unmarried adult children attached to your tax household, whom you support exclusively. The first two give half a share each, the following one share. Shared custody is not taken into account here.

Show the detailsHide the details

The calculation, step by step
	Net taxable income	€40,000
÷	Number of shares1 for you	1
=	Family quotient	€40,000
	Band at 0%up to €11,600	€0.00
	Band at 11%from €11,601 to €29,579	€1,977.69
	Band at 30%from €29,580 to €40,000	€3,126.30
=	Tax from the scale	€5,103.99
=	Income taxrounded to the euro	€5,104
	Average tax ratethe tax divided by the net taxable income	12.8%
	Marginal tax bracketthe rate applied to the last euro earned	30%

How it works

It starts from the household’s net taxable income: the 2025 income after the 10% allowance for professional expenses (or actual expenses) and deductible charges.
The shares of the family quotient are counted: 1 for a single person, 2 for a married or PACS couple; 0.5 more for each of the first two dependent children and 1 more from the third; 0.5 more for a single parent (box T); 1 more for a widow or widower with children. The family quotient is the income divided by these shares.
The 2026 scale is applied to the family quotient, band by band: 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, 45% beyond. The tax for one share is then multiplied by the number of shares.
The cap limits the benefit of the extra half-shares: the tax on 1 share (2 for a couple) is also calculated and €1,807 per extra half-share (€4,262 for the first share of a single parent) is taken off it. If the result exceeds the tax with all the shares, that result is kept. A widow or widower with children then gets a complementary reduction of at most €2,011.
The décote reduces small taxes: if the tax is €1,982 or less (€3,277 for a couple), €897 (€1,483 for a couple) minus 45.25% of the tax is removed. For very high incomes the exceptional contribution is added: 3% of the part above €250,000 (€500,000 for a couple), 4% above €500,000 (€1,000,000).

Worked example

A single person with €30,000 net taxable income: €0 on the first €11,600, 17,979 × 11% = €1,977.69, 421 × 30% = €126.30: €2,103.99, which is 7.01% of the income, with a marginal bracket of 30%. A married couple with 2 children (3 shares) and €90,000: the family quotient is €30,000, the tax for one share €2,103.99 and the tax with the 3 shares €6,311.97. With no children, at 2 shares, it would be €13,207.98: the children’s benefit (€6,896.01) exceeds the cap of €3,614 (2 × €1,807), so the tax is 13,207.98 − 3,614 = €9,593.98, i.e. €9,594. These are the Service Public examples.

Sources

Text checked on October 5, 2026

Good to know

The result is the tax before tax reductions and credits (donations, home employment, childcare, investments…), which are subtracted afterwards from the tax calculated here. Only the tax notice counts.
The calculation does not know the special situations of the family quotient: half-share for disability or for veterans, shared custody (the increases are then shared), a disabled child, a dependent disabled person. It also does not know income taxed separately, such as the flat tax on investments, or the overseas territories.
The contribution on high incomes is calculated on the net taxable income, assumed equal to the reference tax income; the differential contribution, a minimum tax of 20% of very high incomes, is not calculated.
Withholding tax is only an advance payment: the final tax is calculated at the income tax return in spring, and the difference is then settled or refunded.
This calculation was compared with the tax administration’s official simulator on more than a hundred situations (singles, couples, children, single parents, widows and widowers, high incomes): same results to the euro. Nothing here is tax advice: for your return, contact the tax office or an accountant.

Frequently asked questions

How much tax on €40,000 of net taxable income?

For a single person, €5,104 in 2026 on 2025 income: €1,977.69 for the 11% band and €3,126.30 for the 30% band. That is 12.8% of the income, and the marginal bracket is 30%.

How does the family quotient work?

The net taxable income is divided by the number of shares (1 for a single person, 2 for a couple, plus the children), the scale is applied to that quotient, and the tax is then multiplied by the number of shares. This softens progressivity for families; the benefit is capped.

What is the cap on the family quotient?

The benefit of the extra half-shares is limited to €1,807 per half-share (€4,262 for the first share of a single parent). Above a certain income, the tax is therefore calculated on 1 share (2 for a couple) and then reduced by that cap. A couple with 2 children and €90,000 thus pays €9,594 instead of €6,312.

What is the difference between the average rate and the marginal bracket?

The average rate is the tax divided by the income: 12.8% for €40,000 single. The marginal tax bracket is the rate of the last euro earned: 30%. A pay rise is never «eaten» by tax: only the part that falls into the higher band is taxed at its rate.

What is the décote?

An automatic reduction of small taxes: if the tax does not exceed €1,982 (€3,277 for a couple), €897 (€1,483) minus 45.25% of the tax is removed. For €20,000 single: €924 of tax, minus €478.89 of décote, so €445.

Widowed: how many shares?

If your spouse died before 1 January 2025 and you have dependent children, you have the same shares as a married or PACS couple: 2.5 shares with 1 child, 3 with 2, then 1 more per child. In the year of the death, you keep the couple’s shares.