France uses a progressive income tax system with 5 brackets from 0% to 45%. The key difference from other countries: France uses the quotient familial system, dividing household income by number of family members (parts)—a married couple with 2 children has 3 parts, potentially saving thousands in tax. Beyond income tax, France charges CSG/CRDS social charges: 9.7% on employment income, 18.6% on most investment income from 2026 (17.2% on rental income, real-estate gains and most life insurance). A €60,000 single employee pays roughly €18,800 total (about €6,400 income tax plus €12,400 employee social contributions including CSG/CRDS). Expats may qualify for the impatriate regime with 30% income exemption for 8 years. Filing is typically May-June via impots.gouv.fr. Use our calculator to estimate your French tax liability.
Note: These are marginal rates — you only pay the higher rate on income within each bracket.
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France has 5 income tax brackets for 2026: 0% up to €11,600, 11% from €11,600-€29,579, 30% from €29,579-€84,577, 41% from €84,577-€181,917, and 45% above €181,917. These rates apply per 'part' in the quotient familial system—families effectively have higher thresholds than these single-person amounts.
The quotient familial divides household income by 'parts': single person = 1, married couple = 2, each child adds 0.5 (third child onwards adds 1). A married couple with 2 kids has 3 parts, so €90,000 income is taxed as €30,000 per part—staying in lower brackets. This can save families 30%+ versus single filing. The benefit is capped at €1,807 per half-part.
CSG (Contribution Sociale Généralisée) and CRDS (Contribution au Remboursement de la Dette Sociale) fund French social programs. On employment income: 9.7% CSG + CRDS combined (partially deductible). On investment income: 18.6% from 2026 on most capital income (dividends, interest, most capital gains), and 17.2% on rental income, real-estate gains and most life insurance. These are ON TOP of income tax. A €60,000 employee pays roughly €5,700 in CSG/CRDS (about €12,400 in all employee social contributions) before income tax.
Expats recruited from abroad can claim the impatriate regime: 30% of salary is exempt from French income tax for up to 8 years. Requirements include: recruited externally, not French tax resident in prior 5 years, and working for a French company. Some expats also get exemption on foreign investment income. Combined savings can exceed €15,000/year for high earners.
French tax returns are filed online via impots.gouv.fr, typically May-June for the prior year (exact dates vary by department). France uses a prélèvement à la source (pay-as-you-earn) system since 2019, so most tax is withheld monthly. The annual return adjusts for actual circumstances. Non-residents have their own deadlines (21 May 2026 for online filing of 2025 income) and file online from their impots.gouv.fr account; paper forms are for first-time filers or where online filing is impossible.
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Last Updated: October 2026