How this estimate is calculated
Your employer deducts your share of social contributions from your gross salary: old-age insurance (6.9% up to the Social Security ceiling of €48,060 a year, plus 0.4% on all pay), the Agirc-Arrco supplementary pension (4.01% up to the ceiling, 9.72% above it), and CSG and CRDS (9.2% and 0.5% on 98.25% of pay).
Income tax is charged on the net imposable: net pay plus the part of CSG and CRDS that is not deductible. A 10% deduction for work expenses comes off first, at least €509 and at most €14,555.
This estimate shows the income tax for the whole year, as settled in your annual return. The prélèvement à la source on your payslip uses a rate based on your earlier income, so it can differ from month to month.
Income tax brackets
The barème is progressive, from 11% to 45%, with no tax on the first €11,600 of taxable income. Each rate applies only to the part of income inside its bracket.
| Taxable income per year | Rate |
|---|---|
| Up to €11,600 | 0% |
| €11,600 to €29,579 | 11% |
| €29,579 to €84,577 | 30% |
| €84,577 to €181,917 | 41% |
| Above €181,917 | 45% |
These are the brackets voted for 2025 income. The brackets for 2026 income are set by the 2027 budget law, which has not been passed yet.
Small amounts of tax are reduced by the décote: €897 minus 45.25% of the tax. Above €250,000 of income a year, a surcharge of 3% applies, and 4% above €500,000.
The régime des impatriés
If you are recruited from abroad to work for a company in France, part of your pay can be free of income tax for up to 8 years. The simplest option treats 30% of your net pay as an impatriation premium that is not taxed.
The exemption covers income tax only: social contributions are due on your whole salary. Days worked abroad for your employer can add to the exemption, within a cap of 50% of pay.
Main conditions
- You were not tax resident in France in the 5 calendar years before you took up the job.
- You were recruited abroad by a company in France, or sent to France by a foreign company.
- Your pay without the premium is at least what similar jobs in France pay.
Micro-entrepreneurs
A micro-entrepreneur pays social contributions as a share of turnover: 25.6% for unregulated liberal services, 23.2% for regulated professions under the Cipav, and 21.2% for commercial services, plus a small training levy.
Income tax is charged on turnover after a flat allowance for costs: 34% for liberal services (BNC) and 50% for commercial services (BIC), at least €305. With the versement libératoire, you pay 2.2% (BNC) or 1.7% (BIC) of turnover instead.
The regime applies to services until turnover goes above €83,600 two years in a row; a single year above it does not end it.
What this estimate leaves out
- Children and filing jointly with a partner.
- Your employer's health insurance (mutuelle) and prévoyance cover, and other payslip deductions.
- Tax credits and reductions, such as for home help or donations.
- Alsace-Moselle, the overseas departments, and starting or leaving part way through the year.
- The minimum tax of 20% on very high incomes (contribution différentielle).
- For micro-entrepreneurs: the Acre reduction, VAT, sales of goods, and combining self-employment with a job.
Your employer also pays its own social contributions on top of your gross salary. They are not taken from your pay.