What are the French income tax rates and brackets?

Checked on 2026-10-25

For 2025 income (taxed in 2026), France's progressive scale is: 0% up to €11,600, 11% from €11,601 to €29,579, 30% from €29,580 to €84,577, 41% from €84,578 to €181,917, and 45% above €181,917. The brackets apply to income divided by your household's number of shares (family quotient).

Key facts

What	Service Public says	Source
Up to €11,600	0%	Service Public F1419, table “Barème progressif applicable aux revenus de 2025”
€11,601 to €29,579	11%	Same table
€29,580 to €84,577	30%	Same table
€84,578 to €181,917	41%	Same table
Over €181,917	45%	Same table
Which year	The 2026 scale, for income earned in 2025, set by the finance law for 2026	Service Public F1419, “À noter”
Brackets apply to	Income per share of the family quotient (number of parts)	Service Public F1419

How the scale works

Service Public, the government’s information site, says the scale is progressive: each slice of income is taxed at its own rate, from 0% to 45%. The scale is set every year; the one used in 2026 for 2025 income comes from the finance law for 2026.

Before applying the scale you divide your household’s net taxable income by its number of shares (the family quotient). A single person has one share; a married or PACS couple without children has two; in Service Public’s examples each of the first two children adds a half-share. You apply the brackets to the income per share, then multiply the result by the number of shares.

The government’s own example

Service Public gives this case: a single person (one share) with €30,000 net taxable income and no deductions or reductions.

Up to €11,600: 0%
€11,601 to €29,579: €17,979 × 11% = €1,977.69
€29,580 to €30,000: €421 × 30% = €126.30

Gross tax: €2,103.99, an average rate of 7.01%. The marginal rate is 30%, but only the top €421 is taxed at that rate.

Children: the advantage is capped

The benefit from extra shares for children is limited (plafonnement du quotient familial). In Service Public’s examples for 2026 the maximum advantage is €1,807 per half-share for a child of a couple, and €4,262 for the first child of a single parent.

Service Public warns that the scale is only one part of the calculation; the tax authority’s simulator gives an estimate of the tax actually due (F1419).

Sources

Service Public (DILA, Prime Minister's services), Quel est le barème de l'impôt sur le revenu ? (checked by the publisher 15 April 2026) checked 2026-10-25

Change history

2026-10-25: Page created

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