France Income Tax Calculator 2026 — Impôt sur le Revenu
Calculate French income tax (Impôt sur le Revenu) using the progressive bracket system with quotient familial (family-sharing quotient). Tax rates range from 0% to 45% with deductions for dependents.
How French Impôt sur le Revenu works in 2026
France uses a progressive income tax system with a family quotient (quotient familial). Total household income is divided by the number of tax parts (parts fiscales) to determine the effective rate. The progressive brackets are then applied to the per-part income, and the result is multiplied back by the number of parts.
2026 Tax Brackets (on 2025 income)
| Taxable Income Per Part | Tax Rate |
|---|---|
| Up to €11,294 | 0% |
| €11,295 – €28,797 | 11% |
| €28,798 – €82,341 | 30% |
| €82,342 – €177,106 | 41% |
| Over €177,106 | 45% |
Quotient Familial (Family Quotient)
Each household receives a number of parts based on family composition:
- Single person: 1 part
- Married or civil partnership (PACS): 2 parts
- First 2 children: 0.5 parts each
- Each additional child: 1 part
- Single parent: +0.5 additional part for the first child
- Disabled dependents: Additional 0.5 parts each
The tax advantage from extra parts is capped (plafonnement du quotient familial) at approximately €1,759 per half-part above the base (1 part for single, 2 parts for married/PACS).
Prélèvement à la Source (PAYE)
Since 2019, French income tax is withheld at source. Employers deduct tax directly from salaries using a personalised tax rate based on your previous year's return. The rate is adjusted throughout the year, and any difference is reconciled via the annual tax return (déclaration de revenus). New taxpayers default to the taux neutre (non-personalised rate) and can request a personalised rate.
Other Social Charges
CSG (Contribution Sociale Généralisée) at 9.2% and CRDS at 0.5% are deducted from most income. 6.8% of CSG is tax-deductible. This calculator estimates income tax (IR) only; social charges are handled separately in the salary calculator.
France Income Tax Calculator 2026 — Impôt sur le Revenu
Calculate French income tax (IR) with progressive brackets and family quotient system. Tax rates from 0% to 45%.
Tax Breakdown by Bracket
Income per part: 70 000 € — Tax calculated per part then multiplied by 1.0 parts
| Bracket | Rate | Per Part | Tax Per Part | Total Tax |
|---|---|---|---|---|
| Up to €11,294 | 0% | 11 294 € | 0 € | 0 € |
| €11,295 – €28,797 | 11% | 17 503 € | 1 925 € | 1 925 € |
| €28,798 – €82,341 | 30% | 41 203 € | 12 361 € | 12 361 € |
| Total | 14 286 € | 14 286 € |
Tax vs Net Income
Income Tax at Different Income Levels
About French Income Tax — Imp\u00f4t sur le Revenu (IR)
Pr\u00e9l\u00e8vement \u00e0 la source (PAYE): Since 2019, French income tax is withheld directly from salaries, pensions, and other income sources. The tax is calculated based on your previous year's income but adjusted throughout the year. Your employer deducts the tax at source, and any adjustment is settled via your annual tax return (d\u00e9claration de revenus). The taux neutre (non-personalised rate) applies by default for new taxpayers; you can request a personalised rate based on your household income.
Quotient Familial: The family-sharing system divides total household income by the number of parts to determine the progressive rate applied. This calculator implements the standard parts: single (1), married/PACS (2), children (0.5 each for first two, 1 each thereafter), and single-parent supplement (+0.5 for first child). The plafonnement (ceiling) limits the tax advantage to approximately \u20ac1,759 per half-part.
Important: This calculator only estimates income tax (IR). It does not include social charges (CSG at 9.2%, CRDS at 0.5%), which are deducted separately from most income. CSG is partially deductible (6.8% deductible from taxable income). For a full picture, combine this with a salary calculator that accounts for social charges.
Understanding your results
Total Parts: The number of family quotient parts applied to your household. More parts = lower effective tax rate. Income Per Part: Your total income divided by parts — this is what determines which brackets apply. Total Income Tax: The final Impôt sur le Revenu after applying progressive brackets, the quotient familial, and the plafonnement ceiling. Effective Tax Rate: Total tax divided by total income, showing your true average rate. Marginal Tax Rate: The highest bracket rate that applies to your per-part income.
Plafonnement du Quotient Familial
The family quotient ceiling prevents high-income households from receiving excessive tax reductions from children. Each half-part above the base (0.5 for single with 1 child, 0.5 per first two children for couples) provides a maximum tax saving of approximately €1,759. If your tax advantage would exceed this limit, the excess is added back to your tax bill. The calculator shows "Plafonnement QF Applied" when this ceiling affects your result.