French income tax calculator 2026

Tax paid in 2026 on 2025 income, using the 2026 Finance Act scale. Enter your household and income: the calculation is explained step by step.

Your household

Status Dependent children plus children in shared custody Disabled children

I live alone with my children (box T) I live alone and raised a child alone for 5+ years (box L) Person 1 disabled (≥ 40%) or veteran over 74 Person 2 disabled or veteran

2025 income (annual amounts)

Net taxable salary, person 1Actual expenses (otherwise 10%)

Salary, person 2Actual expenses (otherwise 10%)

Pensions, person 1Pensions, person 2

Adult child attached to the household or dependant with income: their income is added to the household's, with their own 10% allowance on salaries. Count them in “Dependent children” too.

Micro-business turnoverActivity

Gross rents (micro-foncier)Dividends and interest (flat tax)

Deductible expenses (PER, alimony…)

Tax reductions and credits (2025 spending)

Donations to charities (66%)Home help

Donations to aid organisations (meals, care, housing), paid up to 13/10/2025 (75%)… paid from 14/10 to 31/12/2025

Childcare (children under 6)Number of children in care

How is French income tax calculated?

Net taxable income: income of every household member (declarants and dependants), salaries minus 10% per person for expenses (at least €509, at most €14,555) or actual expenses, pensions minus 10% (€454 to €4,439 per household), other income after its allowances, then deductible expenses.
Family quotient: income is divided by the number of shares (1 per adult, 0.5 for each of the first two children, 1 from the third).
Progressive scale applied to one share, then multiplied by the number of shares: 0% up to €11,600, 11% up to €29,579, 30% up to €84,577, 41% up to €181,917, 45% above.
Cap: each child half-share cannot reduce the tax by more than €1,807 (€4,262 for a single parent's first child).
Décote for low tax: below €1,982 (single) or €3,277 (couple), the tax is reduced by €897 (or €1,483) minus 45.25% of its amount.
Reductions and credits: donations (66%, or 75% for aid organisations up to €1,000, raised to €2,000 for donations made from 14 October 2025), childcare and home help (50% credits, refunded if larger than the tax).

Frequently asked questions

Marginal rate vs average rate?

The marginal rate (11, 30, 41 or 45%) is that of the highest bracket reached: it only applies to the part of income above it. The average rate is total tax divided by total income; it is always lower.

Are social charges included?

No: on dividends and interest only the 12.8% tax is counted, not the 17.2% social charges. Net taxable salaries have already borne CSG and CRDS.

Is my data sent anywhere?

No: everything is computed in your browser.

See also: the gross to net salary calculator.

How to use it

Describe the household: marital status, dependent children (including shared custody), boxes T and L (single parents), disability.
Enter 2025 income as shown on the pre-filled French tax return: net taxable salaries, pensions, micro-business turnover, micro-foncier rental income, investment income.
Add deductible charges and qualifying spending: PER pension contributions, maintenance payments, donations, home help, childcare.
Read the step-by-step calculation: taxable income, family quotient, gross tax, cap, décote, reductions and credits, net tax, average and marginal rates.

Key ideas

Marginal vs average rate: the scale is progressive; only the slice of income above a threshold is taxed at the higher rate. Entering the 30% band does not mean paying 30% on everything: your average rate stays much lower. A pay rise is never “lost” to tax.
Family quotient: income is divided by the number of “parts” (1 per adult, ½ for each of the first two children, 1 from the third), tax is computed on one part, then multiplied back. The benefit per half-part is capped, which shows up as the “cap” line for higher incomes.
Décote: a reduction for modest households, which explains why a small gross tax can drop to zero.
Tax reduction vs tax credit: a reduction (donations) can only bring tax down to zero; a credit (home help, childcare) is paid out if it exceeds the tax.

Examples of savings

Donations: €300 given to a qualifying charity cuts tax by €198 (66%), up to 20% of taxable income.
Home help: €2,000 of cleaning or home childcare gives a €1,000 tax credit (50%), even if you pay no tax.
PER contributions are deducted from taxable income; the saving depends on your marginal rate: €1,000 saves €300 at 30%, €110 at 11%.
Actual expenses replace the 10% standard deduction; they only pay off if they exceed it (long commutes, for example).

Withholding at source

Since 2019, French income tax is withheld from pay monthly at a rate set by the tax office. The spring return computes the final tax: the difference is refunded or collected at the end of the summer. The simulator's average rate helps check whether your withholding rate still fits after a change (marriage, birth, higher income). The official simulator on impots.gouv.fr prevails for special cases.

To go from gross to net salary before tax, see the gross / net salary calculator.

Guide written and checked by Erwan Hautot · updated 3 November 2026.