France salary calculator 2026: gross to net
How much reaches your account in France: employee social contributions, CSG and CRDS, then withholding tax, with the 2026 rules.
Net salary before tax, per month
€2,374.79
on €3,000.00 gross: €625.21 of contributions and CSG/CRDS
- Contributions €339.30
- CSG and CRDS €285.91
- 79.2% of gross stays with you
From a gross salary of €3,000.00 a month, about €2,374.79 is left before income tax: €625.21 goes to employee contributions and CSG/CRDS.
Your taxable net is about €2,460.27 a month. Over a year that is about €28,497.48 before tax.
Where the gross salary goes
- Net before tax€2,37579%
- Contributions€33911%
- CSG and CRDS€28610%
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
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The detail, line by line
| Line | Base | Rate | Amount |
|---|---|---|---|
| Old-age insurance (capped) | €3,000.00 | 6.9% | €207.00 |
| Old-age insurance (uncapped) | €3,000.00 | 0.4% | €12.00 |
| Agirc-Arrco supplementary pension, tier 1 | €3,000.00 | 3.15% | €94.50 |
| General balance contribution, tier 1 | €3,000.00 | 0.86% | €25.80 |
| CSG deductible | €2,947.50 | 6.8% | €200.43 |
| CSG non-deductible | €2,947.50 | 2.4% | €70.74 |
| CRDS | €2,947.50 | 0.5% | €14.74 |
| Total contributions and CSG/CRDS | €625.21 | ||
| Net before tax | €2,374.79 | ||
| Taxable net | €2,460.27 |
How it works
- It starts from the monthly gross salary. The employee’s social contributions are each calculated on their own base: capped old-age insurance 6.90% up to €4,005; uncapped old-age insurance 0.40% on the whole salary; Agirc-Arrco supplementary pension 3.15% up to €4,005 and 8.64% from €4,005 to €32,040; general balance contribution 0.86% and 1.08% on those same tiers; technical balance contribution 0.14% if the salary exceeds €4,005; Apec 0.024% for managers. Unemployment insurance has no longer been paid by the employee since October 2018.
- CSG (9.2%) and CRDS (0.5%) are calculated on 98.25% of the gross salary (100% above €16,020 a month). Of the CSG, 6.8 points are deductible from taxable income and 2.4 points are not; the CRDS is not.
- The net before tax is the gross minus all of that (and minus the mutuelle, if you enter it). The taxable net is the gross minus the contributions and the deductible CSG (and the mutuelle): it is the base of the withholding tax, to which your rate is applied.
Worked example
Gross salary of €3,000 a month, non-cadre. Contributions: €207.00 of capped old-age insurance (6.90%), €12.00 of uncapped old-age insurance (0.40%), €94.50 of Agirc-Arrco tier 1 (3.15%) and €25.80 of general balance contribution (0.86%): €339.30. CSG and CRDS: base of €2,947.50 (98.25% of €3,000), CSG €271.17 and CRDS €14.74: €285.91. Net before tax: 3,000 − 339.30 − 285.91 = €2,374.79, which is 79.2% of the gross. The full-time monthly gross Smic of €1,867.02 gives €1,477.93, as Service Public states.
Sources
- Service Public: employee contributions, private-sector employee: rates and bases (checked 1 January 2026) (in French)
- Agirc-Arrco: contributions to the Agirc-Arrco scheme in 2026: rates, tiers, balance contributions, Apec (in French)
- Service Public: Social Security: what will the annual ceiling be in 2026? (€4,005 a month) (in French)
- Service Public: CSG and CRDS on earned and replacement income (in French)
- Service Public: Smic: gross and net amounts, used as the test of the calculation (in French)
Text checked on October 5, 2026
Good to know
- The result is an estimate for a fixed monthly salary of a private-sector employee. Your payslip may also contain overtime, bonuses, meal vouchers and exemptions that the calculation does not know: what counts is the payslip.
- The withholding tax rate is the one the tax administration sends to the employer; it is not necessarily the final tax, which is calculated at the income tax return, and the difference is then settled or refunded.
- 13th-month pay, exceptional bonuses and allowances have their own rules: this calculation is only the salary of the month.
- Employer contributions do not come out of your salary: they are added to the employer’s cost and do not appear here.
- Nothing here is tax or legal advice: for your payslip, contact the company’s payroll department or an accountant.
Frequently asked questions
What is the net salary of a gross salary of €3,000 in France?
About €2,374.79 before income tax for a non-cadre, which is 79.2% of the gross, with the 2026 rates. With a mutuelle and withholding tax, less is left: enter them above.
How much is the net Smic?
For the full-time monthly gross Smic of €1,867.02, Service Public gives a net of €1,477.93 (as a guide). This calculation matches that figure to the cent: €128.82 of capped old-age insurance, €7.47 of uncapped old-age insurance, €58.81 of Agirc-Arrco, €16.06 of general balance contribution, €168.76 of CSG and €9.17 of CRDS.
What are CSG and CRDS?
The CSG (generalised social contribution) and the CRDS (contribution to repay the social debt) are levies on income. On a salary they are calculated on 98.25% of the gross: 9.2% for the CSG, of which 6.8 points are deductible from income tax, and 0.5% for the CRDS (Service Public).
What is the difference between net before tax and taxable net?
The net before tax is what would reach your account if income tax were not withheld at source: the gross minus the contributions and CSG/CRDS. The taxable net is a little higher, because the non-deductible CSG (2.4 points) and the CRDS are not deducted from taxable income: it is the base of the withholding tax.
Cadre or non-cadre: does the net change?
Very little, for employee contributions: the employee’s rates are the same, the only difference here is the Apec (0.024% of the salary up to €16,020 a month). The gaps come from elsewhere: mutuelle, provident cover, bonuses.