French Income Tax Calculator (impôt sur le revenu)

French income tax: 2026 brackets and the family quotient

French income tax is calculated per household share: income after the 10% allowance is divided by the number of shares (parts), the progressive scale is applied to that quotient, and the result is multiplied back by the number of shares, before the family quotient cap and the décote. For 2025 income (2026 scale) the rates are 0%, 11%, 30%, 41% and 45%. A single person declaring €40,000 pays €3,904 according to the tool, an average rate of 9.76%.

How the tool calculates

1. Tax shares: 1 for a single person, 2 for a married or PACS couple, +0.5 for each of the first two children and +1 from the third child.
2. Taxable income = declared income − flat 10% allowance for work expenses, at least €509 and at most €14,555 per person (for a couple, the tool splits the income entered equally between the two declarants).
3. Family quotient = taxable income ÷ number of shares.
4. Progressive scale applied to the quotient, band by band: 0% up to €11,600, 11% up to €29,579, 30% up to €84,577, 41% up to €181,917 and 45% above.
5. Tax = tax for one share × number of shares, rounded to the euro. The benefit from children is capped at €1,807 per half-share, then the décote (€897 for a single person, €1,483 for a couple, minus 45.25% of gross tax) reduces tax for low-tax households. The marginal rate is that of the highest band reached; the average rate is tax ÷ declared income.

Worked example

Single, no children, €40,000 declared, so €36,000 taxable. 11% band: (29,579 − 11,600) × 0.11 = €1,977.69; 30% band: (36,000 − 29,579) × 0.30 = €1,926.30. Tax: €3,904, average rate 9.76%, marginal rate 30%. A couple with two children on €60,000 (3 shares, quotient of €18,000) has gross tax of €2,112; a décote of 1,483 − 45.25% × 2,112 = €527.32 brings it down to €1,585, or 2.64%.

What the tool leaves out

• How a couple's salaries are actually split: the tool bounds the allowance assuming two equal salaries.
• The extra half-share for single parents, tax credits and reductions, other income and the high-income surtax.
• Results are indicative and do not replace the official simulator or professional advice.

Sources and dates: 2026 scale on 2025 income, set by France's 2026 Finance Act (bands raised by 0.9%), service-public.gouv.fr page on the income tax scale checked by the administration on 15/04/2026 (family quotient cap: €1,807 per half-share); décote: service-public.gouv.fr page on the décote checked on 15/04/2026; 10% allowance: BOI-BAREME-000035, § 70, BOFiP of 17/02/2026 (checked 14/10/2026).

Frequently Asked Questions

What are the French income tax brackets for 2026?

For 2025 income, declared in 2026, per share: 0% up to €11,600, 11% from €11,601 to €29,579, 30% up to €84,577, 41% up to €181,917 and 45% above. The 2026 Finance Act raised these thresholds by 0.9%.

How do I work out my number of tax shares (parts)?

A single person has 1 share and a married or PACS couple 2 shares. Each of the first two children adds half a share and each child from the third adds a full share, so a couple with three children has 4 shares. The extra half-share for single parents is not handled by the tool.

What is the difference between marginal and average tax rate?

The marginal rate is the rate of the highest band your quotient reaches, applied to your last euros. The average rate is total tax divided by declared income. A single person on €40,000 has a 30% marginal rate but a 9.76% average rate.

Can moving into a higher bracket reduce my after-tax income?

No. Only the part of the quotient above the threshold is taxed at the higher rate. For a single person in the 30% band, €1,000 of extra declared income adds €270 of tax (1,000 × 0.9 × 30%), leaving €730.

Is this tool really free?

Yes, all tools on Kristools are 100% free and accessible without registration.

Is my data protected?

Yes. All processing is performed directly and securely inside your browser. No personal data is sent to our servers.