Impôt sur le revenu (France)
Calculate your estimated French income tax for 2024 based on the latest brackets and your family situation (parts fiscales).
This simplified calculation does not include deductions (like the 10% professional expenses) or tax reductions (reductions d'impôts).
Understanding the French Income Tax System
The French income tax system, known as Impôt sur le revenu, is based on your total household income. Unlike many other countries, France uses the "quotient familial" system, which takes into account the number of people in your household (parts) to determine your final tax rate.
French Tax Brackets 2026
France uses a progressive tax scale. For 2026, the rates range from 0% for lower incomes to 45% for high earners. Our tool is updated with the latest thresholds announced by the French Ministry of Finance.
Social Security Contributions
In addition to income tax, employees in France must pay social security contributions (cotisations sociales). These fund the world-renowned French healthcare system, retirement pensions, and unemployment benefits.
France Tax FAQ
What is the "Prélèvement à la source"?
Introduced in 2019, this is the system where income tax is deducted directly from your monthly paycheck, similar to PAYE systems in other countries.
How do "parts fiscales" work?
Each member of your household counts as a partial "part." A single person is 1 part, a married couple is 2 parts, and children add additional half or full parts, reducing your taxable income base.
When is the tax declaration deadline in France?
Tax declarations are usually due in May or June of the following year, with specific deadlines depending on your department and whether you file online.