France Personal Income Tax
Detailed personal income tax rates and rules for France in 2026.
France applies a progressive income tax (impôt sur le revenu) with five brackets ranging from 0% to 45%. Uniquely, France uses a household-based system called the quotient familial, where taxable income is divided by the number of household 'parts' (shares) based on family composition. A single person counts as 1 part, a married couple as 2, and each child adds 0.5 parts (1 part for the third child onwards). This effectively lowers the marginal rate for families with children. An exceptional contribution on high incomes (CEHR) of 3% applies to income between €250,000 and €500,000, and 4% above €500,000 for single filers.
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €11K | 0% |
| €11K – €29K | 11% |
| €29K – €82K | 30% |
| €82K – €177K | 41% |
| €177K+ | 45% |
Filing Deadline
May-June (varies by department and filing method; online filing deadlines are staggered by geographic zone)
Residency Rule
Individuals are considered French tax residents if their home, principal place of abode, professional activity, or center of economic interests is in France. Residents are taxed on worldwide income. Non-residents are taxed only on French-source income.
Additional Notes
France introduced a withholding-at-source system (prélèvement à la source) in January 2019, meaning income tax is now deducted directly from salaries and pensions. Taxpayers still file annual returns for adjustments. The social levy CSG (Contribution Sociale Généralisée) at 9.2% and CRDS at 0.5% also apply to most income, adding significantly to the overall tax burden.
How France Income Tax compares
France’s top personal income tax rate of 45% is the 22nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
