France Personal Tax Guide 2026
France taxes residents on worldwide income using progressive rates from 0% to 45%. The tax is calculated per household (foyer fiscal) using the quotient familial system — income is divided by the number of tax shares (parts), tax is computed per share, then multiplied back. A single person has 1 part, a married couple has 2, with 0.5 additional per child. Investment income is generally taxed at the flat PFU rate of 30% (12.8% income tax + 17.2% social charges). Social charges (CSG, CRDS) apply to most income at rates up to 17.2%. The tax year is the calendar year. Filing is done online through impots.gouv.fr.
2026 Income Tax Brackets (per Tax Share)
Tax is calculated on each part (share) after dividing household income. These brackets apply to one share — multiply the result by the number of shares for the household total.
| Income per Share (€) | Rate |
|---|---|
| 0 – 11,520 | 0% |
| 11,521 – 29,364 | 11% |
| 29,365 – 84,321 | 30% |
| 84,322 – 177,106 | 41% |
| 177,107+ | 45% |
The quotient familial cap limits the tax benefit of additional half-shares: for 2026, the maximum reduction per half-share is €1,759 (for the first two children) and €3,518 (from the third child onward).
Worked Example — Married Couple, 2 Children, €90,000 Total Income
Household of 4: 2 parents (1 part each) + 2 children (0.5 each) = 3 tax shares total.
| Total household income | €90,000 |
| Income per share (€90,000 ÷ 3) | €30,000 |
| 0% on first €11,520 | €0 |
| 11% on €11,521 to €29,364 | €1,962 |
| 30% on €29,365 to €30,000 | €190 |
| Tax per share | €2,152 |
| Gross tax (€2,152 × 3 shares) | €6,456 |
| Tax after quotient familial cap check | ~€6,456 |
Effective income tax rate: 7.2%. Social charges (CSG/CRDS at ~17.2% on some income) and the PFU on investments are additional. This example illustrates the significant benefit of the quotient familial system for families.
Flat Tax (PFU) on Investment Income
Since 2018, most investment income is taxed at the Prélèvement Forfaitaire Unique (PFU) rate of 30%:
- 12.8% — income tax (impôt sur le revenu)
- 17.2% — social charges (CSG 9.2%, CRDS 0.5%, solidarity levy 7.5%)
The PFU applies to: dividends, interest, capital gains on securities (stock sales, mutual funds). Taxpayers can opt to be taxed at progressive rates instead — this is beneficial if your marginal rate is below 12.8% (i.e., low income). The option must be exercised on the annual tax return (case 2OP).
Key Tax Credits & Reductions
- Employment income credit (prime d'activité): For low-to-middle-income workers. Amount depends on income and household composition. Not a tax credit in filing — it is a monthly benefit paid by CAF.
- Child care expenses (frais de garde): 50% credit on expenses up to €3,500 per child (under 6) = max €1,750 reduction.
- Home employment (emploi à domicile): 50% credit on expenses up to €12,000 (house cleaning, tutoring, gardening) = max €6,000 reduction.
- Donations to charities (dons): 66% credit on donations up to 20% of income (75% for food banks/housing associations).
- Energy transition credit (MaPrimeRénov'): For home energy efficiency improvements. Amount depends on income and type of work.
Filing & Deadlines
- Tax year: Calendar year (1 Jan to 31 Dec). Filed in spring of the following year (typically April–June).
- Online filing: Mandatory since 2019 (exceptions for those without internet access). Deadlines vary by department — typically late May to early June.
- Paper filing: Available only for those who cannot file online. Deadline is typically 1-2 weeks earlier.
- Prélèvement à la source (withholding at source): Since 2019, French income tax is withheld directly from salaries (or bank accounts for other income). Your 2026 tax rate is based on your 2025 return. You can adjust the rate online if your income changes significantly.
- Monthly vs quarterly payments: After filing, any balance due is automatically deducted in monthly instalments (or quarterly, if chosen). Overpayments (credits) are refunded in July–August.