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Income tax in France 2026
You pay French income tax on five bands from 0% to 45% — but the bands apply to your household income divided by family-quotient parts, so a married couple with two children splits income three ways before any tax bites.
Salaries also carry 9.7% in social charges (9.2% general social contribution plus 0.5% debt repayment), mostly deducted before the bands are applied.
Above €250,000 (€500,000 for couples) a 3–4% surcharge and a 20% minimum effective rate close the door on structuring.
At a glance
- top rate
- 45% above €181,917 per part (+ up to 4% surcharge)
- entry band
- 0% up to €11,600 per part
- tax year basis
- Calendar year, assessed the following year; tax collected live via payroll
- filing deadline
- Late May – early June online; any balance collected September–December
- residency basis
- Residents taxed on worldwide income, household by household
- regime flag
- Impatriate regime exempts up to 50% of pay for 8 years
Rates
Income tax bands per household part (2025 income, assessed 2026)
| Band per part (EUR) | Rate on this band | Note |
|---|---|---|
| 0 – 11,600 | 0% | |
| 11,600 – 29,579 | 11% | |
| 29,579 – 84,577 | 30% | |
| 84,577 – 181,917 | 41% | |
| Over 181,917 | 45% | Household income ÷ parts first; tax × parts after |
Marginal rates apply within each band.
Thresholds & allowances
- Salary deduction10% of pay, minimum €509, maximum €14,555
Or actual substantiated professional expenses if higher; pensions get their own 10% (capped €4,439 per household)
- Family-quotient parts1 single; 2 married/civil partners; +0.5 per child (first two); +1 from the third child
Tax saving capped at €1,807 per extra half-part
- Low-tax relief (décote)Softens bills under €1,982 (single) / €3,277 (couple)
Credit of €897/€1,483 minus 45.25% of the computed tax
- Childcare and home help50% credit on day-care (max €3,500 per child under 7) and domestic salaries (max €6,000)
Most credits together are capped at €10,000 a year
Surcharges
- Exceptional contribution on high income3% – 4%over 3% above €250,000 and 4% above €500,000 (thresholds double for couples)
- Minimum effective rate top-upUp to 20% effectiveover Income above €250,000 (€500,000 couples) — tops up if income tax plus the surcharge lands below 20%
Residency
Residency trigger
You are French tax resident if your home or main abode is in France, you work there (unless the activity is secondary), or your economic life is centred there. Executives of French companies with €250 million+ turnover are presumed resident. Treaties override the domestic tests.
Non-resident treatment
Non-residents pay French tax on French income only, at a minimum rate of 20% (30% above €29,579) unless they prove their worldwide-income rate would be lower.
Notes
- France taxes the household, not the individual — spouses, civil partners and dependent children file as one unit.
- Salaries carry 9.2% general social contribution (on 98.25% of gross up to €192,240) plus 0.5% debt contribution; 6.8 points of that are deductible from taxable income.
- Payroll withholding uses your household's average rate from last year's return; you can ask for a neutral rate if you'd rather your employer not infer your other income.
- One-off exceptional income (a golden handshake, say) can be spread by the quarter system to blunt progression.
- Losses in one income category generally offset others; rental losses offset other income only up to €10,700 a year.
- The impatriate regime needs 5 prior years outside France and runs to 31 December of the 8th year after arrival.
FAQ
What is the top income tax rate in France?
45% on income above €181,917 per household part, plus surcharges of 3–4% above €250,000/€500,000 — and social charges of 9.7% on salaries come on top of the bands.
How does the family quotient cut French tax?
Household income is divided by parts — 2 for a couple, 2.5 with one child, 3 with two — before the bands apply, then the tax is multiplied back. The benefit is capped at €1,807 per extra half-part.
What does the French impatriate regime exempt?
Your expatriation bonus (or a notional 30% of pay) and pay for foreign workdays, together capped at 50% of total remuneration, plus 50% of foreign dividends, interest and securities gains — through the 8th year after arriving, if you were abroad for the previous 5.
When do I file a French tax return?
Online in late May or early June for the previous calendar year (the exact date depends on your département) — so 2025 income is declared in mid-2026. Any balance beyond payroll withholding is collected from September.
Figures: tax years 2025–2026, compiled from public sources. Not tax advice.