France · 2025 (2024 income)
France Income tax calculator
Estimate French income tax (impôt sur le revenu) on a net taxable income for a single person with one part of the family quotient, using the 2025 progressive scale applied to 2024 income. Enter the revenu net imposable (income already after the 10% professional-expense deduction). Social levies (CSG/CRDS) and the prélèvement à la source withholding rate are separate.
| Tax-free band (0% bracket) | 11497% |
| Income taxed above the 0% band | 18503% |
| Income after tax | 27 834,52 € |
How it works
- France taxes income through a progressive scale (barème) made of bands. For 2025 the first 11,497 EUR per part is taxed at 0%, then 11% up to 29,315 EUR, 30% up to 83,823 EUR, 41% up to 180,294 EUR, and 45% above.
- The scale is applied per part of the family quotient (quotient familial). This calculator assumes one part (a single person with no dependants), so income is taxed directly against the bands.
- A décote then reduces small tax bills. For a single person it applies when the gross tax is below 1,964 EUR and equals 889 EUR minus 45.25% of the gross tax; it can cancel the tax entirely.
- Couples, children and other parts change the result through the quotient familial and its cap (plafonnement), which are not modelled here.
Worked example
A single person with 30,000 EUR of net taxable income (one part), 2024 income taxed in 2025 pays 0% on the first 11,497 EUR, 11% on the slice up to 29,315 EUR (1,959.98 EUR) and 30% on the final 685 EUR (205.50 EUR), giving 2,165.48 EUR. The gross tax is above 1,964 EUR, so no décote applies.
Frequently asked questions
Is this the net taxable income or my gross salary?+
It is the net taxable income (revenu net imposable). For a salaried worker that is gross salary after the 10% professional-expense deduction (between 504 and 14,426 EUR for 2024 income) and after deductible social contributions. Enter that figure, not your gross pay.
Does this cover couples and children?+
No. This version assumes a single person with one part of the family quotient. A married or PACS couple is taxed jointly with two parts, and children add half-parts, which is capped by the plafonnement du quotient familial. Those cases are not modelled here.
What is the décote?+
The décote is a reduction that softens small tax bills. For a single person it applies when the gross tax is below 1,964 EUR: the tax is reduced by 889 EUR minus 45.25% of the gross tax. Around 15,000 EUR of taxable income it cancels the tax entirely.
Does this include social levies (CSG/CRDS) or the withholding rate?+
No. This is income tax (impôt sur le revenu) only. Social levies on earned income and the prélèvement à la source withholding rate are separate and are not shown by this calculator.
Sources
- Quel est le barème de l'impôt sur le revenu ? (fiche F1419) · Service-Public.fr (DILA)
- Comment calculer votre impôt d'après le barème de l'impôt sur le revenu · Ministère de l'Économie et des Finances
- Pouvez-vous bénéficier de la décote de l'impôt sur le revenu ? · Ministère de l'Économie et des Finances
Last updated: 2025-01-01 · Applies to 2025 (2024 income)
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Single person, one part of the family quotient only. Couples, children, the quotient familial cap (plafonnement) and tax reductions/credits are not modelled.
- Uses the Finance Act 2025 indexed band thresholds (11,497 / 29,315 / 83,823 / 180,294 EUR), which the research confirms as canonical. Service-Public worked examples sometimes quote rounded thresholds (e.g. 11,600) and can differ from this calculator by a few tens of euros; the official impots.gouv.fr simulator uses the exact bands.
- Input is the net taxable income (after the 10% professional-expense deduction). Excludes social levies (CSG/CRDS) and the prélèvement à la source withholding rate.
Reviewed by Vikas Dulgunde.