France's Impôt sur le revenu scale for 2026 (2025 income)
France divides taxable income by the household's number of parts, applies the scale to one part and multiplies back. The bands run from 0% to 45%.
| Taxable income per part | Rate |
|---|---|
| up to €11,600 | 0% |
| €11,601–€29,579 | 11% |
| €29,580–€84,577 | 30% |
| €84,578–€181,917 | 41% |
| over €181,917 | 45% |
Family quotient cap and the décote
Each half-part beyond the one or two parts of a single person or couple can cut the tax by at most €1,807. The décote then trims small tax bills: €897 minus 45.25% of the tax for a single person owing less than €1,982, €1,483 for a couple under €3,277.
Salaries automatically get a 10% allowance for work expenses, at least €509 and at most €14,555.
Tax by income and household
Worked out with the calculator above from taxable salary after social contributions; the 10% allowance is applied automatically.
| Taxable salary | Single (1 part) | Couple (2 parts) | Couple, 2 children (3 parts) |
|---|---|---|---|
| €30,000 | €1,563.54 | €0 | €0 |
| €60,000 | €9,303.99 | €3,388 | €1,584.68 |
| €100,000 | €20,700.52 | €13,207.98 | €9,593.98 |
Effective and marginal rates for a single person
The marginal rate is the band reached by income per part; the effective rate is tax divided by salary.
| Taxable salary | Tax | Effective rate | Marginal rate |
|---|---|---|---|
| €20,000 | €125.56 | 0.63% | 11% |
| €40,000 | €3,903.99 | 9.76% | 30% |
| €60,000 | €9,303.99 | 15.51% | 30% |
| €100,000 | €20,700.52 | 20.7% | 41% |
| €200,000 | €59,974.09 | 29.99% | 45% |