France Income Tax Calculator (2026)

French income tax is worked out on the whole household. Taxable income is divided by a number of parts (the quotient familial), the progressive barème is applied to one part, and the result is multiplied back. This calculator uses the 2026 barème for income earned in 2025, the €1,807 cap on the benefit of each extra half-part, the décote for modest tax bills and the 10% deduction for work expenses.

How to use this tool

1. Choose single or married/PACS and enter each net taxable salary from the payslip.
2. Add any other income that is already net of its own allowances.
3. Enter the number of dependent children and tick box T if you raise them alone.
4. Keep the 10% deduction ticked unless you claim actual expenses.

Formula

Tax = parts × barème(R ÷ parts), limited by the quotient familial cap, minus décote

R is net taxable income after the 10% deduction (minimum €509, maximum €14,555 per person). A single person has 1 part and a couple 2; the first two children add half a part each, every further child a full part, and a single parent living alone gets another half. Each extra half-part may cut tax by at most €1,807 (€4,262 for the first child of a single parent). The décote is €897 − 45.25% of tax for a single person and €1,483 − 45.25% for a couple; tax below €61 is not collected.

Example

A married couple earning €50,000 and €40,000 with two children: after the 10% deductions, R = €81,000 over 3 parts, or €27,000 a part, giving €5,082 of tax. Without the children (2 parts) the tax would be €10,507.98. The €5,425.98 saving exceeds the cap of 2 × €1,807 = €3,614, so the couple pays €10,507.98 − €3,614 ≈ €6,894.