French income tax with quotient familial system. 5 brackets: 0% / 11% / 30% / 41% / 45%. 10% professional expense deduction.
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📌 Quotient Familial:
France's unique system: income is divided by "parts" (family shares), tax is calculated, then multiplied back. 1 adult = 1 part; 2nd adult (married/PACS) = +1 part; first 2 children = +0.5 part each; 3rd child+ = +1 part each. 10% standard deduction for professional expenses (capped at €14,171). If total tax ≤ €61, it's not collected. CSG/CRDS (~9.7%) is separate from income tax.
📊 France Tax Rates Overview 2026
Tax Type
Rate
Details
IR (0 – 11,600)
0%
Tax-free bracket
IR (11,601 – 29,579)
11%
Basic rate
IR (29,580 – 84,577)
30%
Intermediate
IR (84,578 – 181,917)
41%
High income
IR (over 181,917)
45%
Top rate
CSG (employee)
9.2%
On 98.25% of gross
CRDS (employee)
0.5%
On 98.25% of gross
Corporation Tax (IS)
15%-25%
≤€200K: 15%; >€200K: 25%
TVA (Standard)
20%
Most goods & services
TVA (Intermediate)
10%
Transport, restaurants
TVA (Reduced)
5.5%
Food, books, gas
TVA (Super-reduced)
2.1%
Pharmaceuticals, press
Taxe d'habitation
~5-15%
Local housing tax (phasing out)
Taxe foncière
~20-30%
Property tax (local)
🏢 Quotient Familial – Parts System
Family Situation
Parts
Example
Single
1.0
€40K ÷ 1 = €40K/part
Married / PACS
2.0
€60K ÷ 2 = €30K/part
Married + 1 child
2.5
€60K ÷ 2.5 = €24K/part
Married + 2 children
3.0
€60K ÷ 3 = €20K/part
Married + 3 children
3.5
€60K ÷ 3.5 = €17.1K/part
Single parent + 1 child
1.5
€35K ÷ 1.5 = €23.3K/part
Single parent + 2 children
2.0
€35K ÷ 2 = €17.5K/part
👥 Cotisations Sociales Calculator
France has one of the highest social security burdens in the OECD. Employee: ~22-23%. Employer: ~40-45%. PASS 2026: €48,060/yr (€4,005/mo).
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📌 PASS 2026:
Plafond Annuel de la Sécurité Sociale: €48,060/yr (€4,005/mo). Many contributions are capped at 1 PASS (pension, supplementary pension) or 4 PASS (unemployment, AGS). SMIC 2026: €12.31/hr (~€1,866/mo for 35h). Net salary is typically ~77-78% of gross for executives (cadres), ~80-82% for non-executives. Total employer cost is ~140-145% of gross salary.
🧾 TVA Calculator (Taxe sur la Valeur Ajoutée)
French VAT has 4 rates. Standard: 20%. Intermediate: 10%. Reduced: 5.5%. Super-reduced: 2.1%.
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📌 Rate Categories:20%: Most goods & services, alcohol, tobacco (plus excise). 10%: Public transport, restaurant meals, renovation work, ready-to-wear clothing. 5.5%: Basic food, books, gas subscriptions, energy renovation. 2.1%: Reimbursable medicines, press, live entertainment. Registration threshold: €85,800 (goods) / €34,400 (services).
🏢 IS Calculator (Impôt sur les Sociétés)
Corporation Tax: reduced 15% (profits ≤€200K for SMEs with turnover ≤€10M) / main rate 25%. Plus 3.3% social surtax on IS above €763K.
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🏠 Taxe Foncière Calculator (Property Tax)
French property tax (Taxe Foncière) is a local tax based on the cadastral rental value (valeur locative cadastrale) of the property.
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📌 Note:
Taxe foncière is calculated on 50% of the cadastral rental value (after a 50% abatement for costs). The actual rate varies significantly by commune. In 2023, the taxe d'habitation on main residences was fully abolished for most taxpayers, but taxe foncière remains. Notary fees on property purchase: ~7-8% (for existing properties).