France · 2026
France Salary calculator
This calculator estimates your net salary in France from a gross figure for 2026. France splits the journey from gross to net into two stages. First, employee social contributions (cotisations salariales) come off the gross to give the net salary that lands in your account. Then income tax (impôt sur le revenu) is withheld at source under the prélèvement à la source. The figures here use the private-sector general scheme (régime général) for a non-managerial employee (non-cadre), and the income tax assumes a single person counted as one part of the household quotient. Your own withholding rate depends on your whole household, so treat the tax line as a guide rather than an exact payslip figure.
| Gross salary (salaire brut) | 55 000 € |
| Social contributions (cotisations salariales)Retraite, Agirc-Arrco, CSG and CRDS, employee share, régime général | -11 457 € |
| Income tax (impôt sur le revenu)Prélèvement à la source, barème 2026, single person, 1 part | -5 284 € |
| Net salary (salaire net) | 38 260 € |
How it works
- Start with your annual gross salary (salaire brut annuel), the figure in your contract before any deductions. A monthly figure is multiplied by twelve.
- Take off employee social contributions. The main ones for a private-sector employee are basic state pension (assurance vieillesse, 6.90% up to the social security ceiling plus 0.40% on the whole salary), the Agirc-Arrco supplementary pension (3.15% within the ceiling, 8.64% above it) and its balancing contributions (CEG and, above the ceiling, CET), and the social levies CSG and CRDS (9.70% combined, charged on 98.25% of gross). There is no employee health or unemployment contribution in the general scheme.
- The social security ceiling (plafond de la sécurité sociale, PASS) for 2026 is 48,060 EUR a year, or 4,005 EUR a month. Several contributions change rate at this ceiling, which is why higher salaries are not a flat percentage.
- What remains after social contributions is your net salary before tax (net à payer avant impôt), the amount actually paid to you.
- Work out income tax separately. The taxable income is gross minus the tax-deductible contributions (the pensions plus the 6.80% deductible part of CSG) minus a 10% deduction for professional expenses (floor 509 EUR, capped at 14,555 EUR). The 2026 progressive bands are then applied per part of the quotient familial: 0% up to 11,600 EUR, 11% to 29,579 EUR, 30% to 84,577 EUR, 41% to 181,917 EUR and 45% above. A décote reduces the tax for modest incomes.
- Subtract that income tax to reach the net salary after tax. Divide by twelve for a rough monthly figure.
Worked example
A single employee, non-cadre, on a 30,000 EUR gross salary in 2026 pays about 6,252 EUR in employee social contributions, leaving roughly 23,748 EUR net before tax (about 1,979 EUR a month, near 79% of gross). Income tax for a single person with one part is about 787 EUR for the year, so the net salary after tax is around 22,961 EUR, about 1,913 EUR a month.
Frequently asked questions
Does this cover managerial staff (cadres)?+
Not exactly. The model uses the non-cadre rates of the private-sector general scheme. A cadre pays the same core pension and CSG/CRDS rates, so the result is close, but cadres also owe a small APEC contribution and the brackets used for the Agirc-Arrco supplementary pension can differ in practice. Public-sector, agricultural (MSA) and self-employed workers follow different rules entirely.
Why is the income tax only an estimate?+
Income tax in France is assessed on the whole household, not the individual. It depends on your number of parts (marriage or civil partnership, children and other dependants), on any other income, and on reductions and credits. This calculator assumes a single person with one part and no other income, then applies the décote. Your real prélèvement à la source rate comes from your last tax return, so it can differ.
What is the difference between net salary and net taxable salary?+
Net salary (salaire net) is what reaches your account after social contributions. Net taxable salary (net imposable) is usually a little higher, because the non-deductible CSG and CRDS (2.90% of the base) are added back for tax purposes and a few benefits may be included. The income tax here is built on the net taxable amount, then a 10% professional-expense deduction is applied before the bands.
Does it include the Alsace-Moselle local scheme or low-wage relief?+
No. Employees in the Bas-Rhin, Haut-Rhin and Moselle départements pay an extra 1.30% local health contribution that is not modelled here. The réduction générale, which lowers employer contributions on wages near the minimum wage (SMIC), affects the employer cost rather than the employee deductions and is also excluded.
Sources
- Impôt sur le revenu : tranches et taux d'imposition 2026 · Service-Public.fr (DILA)
- Simulateur de l'impôt 2026, aide frais professionnels (déduction 10%) · impots.gouv.fr (DGFiP)
- Cotisations salariales, salarié du secteur privé (fiche F2302) · Service-Public.fr (DILA)
- Plafonds de la Sécurité sociale (PASS 2026) · URSSAF
- Le calcul des cotisations de retraite complémentaire · Agirc-Arrco
- Pouvez-vous bénéficier de la décote de l'impôt sur le revenu ? · economie.gouv.fr (Ministère de l'Économie)
Last updated: 2026-01-01 · Applies to 2026
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.
- Employee contributions use the private-sector general scheme (régime général), non-cadre rates in force on 1 January 2026.
- Income tax assumes a single person, one part of the quotient familial, no other income, reductions or credits, with the décote applied.
- Income tax uses the exact LF 2026 indexed band bounds (11,600 / 29,579 / 84,577 / 181,917 EUR). That barème formally taxes 2025 income; carrying it over to 2026 salaries is the usual calculator convention until the next loi de finances.
- Excludes cadre APEC, the Alsace-Moselle local health contribution, the low-wage réduction générale, benefits in kind and any optional or sector-specific contributions.
Reviewed by Vikas Dulgunde.