French income tax 2026: brackets, parts and a step-by-step example
Living or working in France? Income tax is worked out in three steps: divide income by the number of parts, apply the brackets, then adjust for the cap and the décote.
The 2026 brackets (2025 income)
The brackets apply to net taxable income per part:
| Income per part | Rate |
|---|---|
| up to €11,600 | 0% |
| €11,600 to €29,579 | 11% |
| €29,579 to €84,577 | 30% |
| €84,577 to €181,917 | 41% |
| above €181,917 | 45% |
Each rate applies only to the slice of income inside that bracket. Being "in the 30% bracket" does not mean paying 30% on all your income.
Example: a single person on €30,000
- €0 to €11,600: €0.
- €11,600 to €29,579: €17,979 × 11% = €1,977.69.
- €29,579 to €30,000: €421 × 30% = €126.30.
Tax: €2,104, an average rate of 7% and a marginal rate of 30%.
Note: net taxable income is not gross salary. For employees it is roughly the declared annual net pay after the automatic 10% deduction for work expenses.
The family quotient (parts)
A married or PACS couple has 2 parts, and each child adds half a part (a full part from the third child). Tax is worked out for one part, then multiplied by the number of parts.
| Household income: €60,000 | Parts | Estimated tax |
|---|---|---|
| Couple, no children | 2 | ≈ €4,208 |
| Couple, 2 children | 3 | ≈ €2,543 (after décote) |
The benefit of each extra half part is capped at €1,807, so for high earners children reduce tax by a limited amount.
The décote for small tax bills
If gross tax is below €1,982 (single) or €3,277 (couple), it is reduced:
- single: €897 − 45.25% of the tax;
- couple: €1,483 − 45.25% of the tax.
Example: a single person on €20,000 has gross tax of €924. The décote is 897 − 418.11 = €478.89, so final tax is €445.
Make your estimate
The French income tax calculator applies these brackets, the cap and the décote. It does not include tax credits: for those, see childcare and home help tax credit. The official figure is the one on your tax notice.
Frequently asked questions
What are the French income tax brackets for 2026?
0% up to €11,600, 11% up to €29,579, 30% up to €84,577, 41% up to €181,917 and 45% above, per part.
How much tax on €30,000 taxable income in France?
For a single person, about €2,104 in 2026, an average rate of 7%.
What is the décote?
A reduction for small tax bills: €897 minus 45.25% of the tax for a single person, €1,483 minus 45.25% for a couple.
This information is for guidance only and does not replace professional advice.