France income tax rates

What this value means

THE BANDS ALONE DO NOT GIVE TAKE-HOME PAY — this is the single largest source of error when comparing France to flat-band jurisdictions. The thresholds above are expressed PER PART of the quotient familial, not per household and not per taxpayer. French IR is computed by (i) dividing net taxable household income by the number of parts, (ii) applying this scale to the resulting quotient, (iii) multiplying the result back by the number of parts. Parts: single = 1, married or PACS couple filing jointly = 2, first and second dependent child = 0.5 each, third and subsequent children = 1 each, with extra half-parts for single parents, disability and veteran status. A couple with two children therefore has 3 parts and the 0% band effectively reaches EUR 34,800 of household income. The benefit of the quotient familial is capped (plafonnement du quotient familial): for 2025 income taxed in 2026 the cap is EUR 1,807 per additional half-part (EUR 3,614 per full part), up from EUR 1,791 for 2024 income, indexed by the same art. 4; the cap for the first part granted to a single parent (case T) is EUR 4,262. This materially changes effective tax for higher-income families. Further mechanisms that sit outside this table: a 10% standard deduction on salary income (floor and cap apply) or actual expenses; the décote reducing tax for low liabilities; and the contribution exceptionnelle sur les hauts revenus (CEHR, CGI art. 223 sexies) adding 3% above EUR 250,000 and 4% above EUR 500,000 of reference income per single taxpayer (double for couples). NEW FOR 2026: art. 2 of the loi de finances pour 2026 amends CGI art. 224, the contribution différentielle sur les hauts revenus (CDHR) originally created by the 2025 finance law (loi n° 2025-127, art. 10), which enforces a minimum 20% effective rate on very high reference incomes — a separate levy from the barème, not reflected in these bands; it also sets a 95% December advance payment with a 20% penalty for underpayment. INDEXATION: the +0.9% uplift matches inflation observed in 2025 and moved the bands from 11,497 / 29,315 / 83,823 / 180,294 to 11,600 / 29,579 / 84,577 / 181,917. Band boundaries are inclusive at the lower end as expressed in the statute (the 11% band runs from EUR 11,601 to EUR 29,579 in the official Service-Public presentation, the 30% band from EUR 29,580 to EUR 84,577, the 41% band from EUR 84,578 to EUR 181,917); the min/max encoding above is exclusive-of-lower-bound-by-one-euro in statutory terms. Most employment income is now collected via prélèvement à la source (withholding; art. 4 I-C replaced the CGI art. 204 H tables, effective from the first day of the third month after promulgation) with a year-end reconciliation, so the barème determines the annual liability, not the monthly cash flow. NOTE: the loi de finances pour 2026 was promulgated unusually late — 19 February 2026 — after a protracted budget process including 49-3 use; a 2027 file must not assume a December enactment date. ACCESS: the BOFiP actualité page confirms the indexation rate but does not itself print the euro thresholds (they sit in BOI-IR-LIQ-20-10); Service-Public F1419 prints the full scale and fetches cleanly.

Get it programmatically

curl https://euroref.dev/v1/fr/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/fr/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/fr/income-tax

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