Tax calculators

France income tax calculator: calculate your annual personal income tax (Impôt sur le revenu)

France income tax calculator
Estimate French Impôt sur le revenu with quotient familial parts, caps, décote, and CEHR/CDHR options.
Common scenarios
Income year
2026 law not yet promulgated: scale uses the latest documented 2025 scale as an estimate.
Household situation
Income input
Dependents
Optional adjustments
High-income extras
Results
Taxable net income used32.000,00 €
Parts (P)1.00
Income per part (Q)32.000,00 €
Gross income tax2765,48 €
Quotient cap adjustment0,00 €
Tax after cap2765,48 €
Décote0,00 €
Tax after décote2765,48 €
Reductions0,00 €
Credits0,00 €
Net income tax due2765,48 €
Refund (if any)0,00 €
CEHR0,00 €
CDHR0,00 €
Total due2765,48 €
Formula
Step 1 — Build taxable net income: if using salaries, for each earner deduct 10% with min €504 and max €14,426. Step 2 — Compute parts (quotient familial) based on filing status and dependents (exclusive/shared custody, disability). Step 3 — Apply the progressive scale to income per part, then multiply by parts. Step 4 — Apply the family quotient cap (plafonnement) using general caps (€1,791 per half-part, €896 per quarter) and key specific caps for single parents. Step 5 — Décote: if gross tax is below thresholds, apply the décote formula; if negative, set to 0. Step 6 — Reductions, €61 rule, credits: after reductions, tax below €61 is not collected; credits can create a refund. Step 7 — Optional surcharges: CEHR based on RFR and optional CDHR input are added to the total.
Estimate only. Official notices may differ due to rounding and specific rules.

Examples

Example 1 — Single, no kids
Taxable net income €32,000 → gross tax ≈ €2,765; no décote; tax due ≈ €2,765.
Example 2 — Joint + 2 kids (décote applies)
Taxable net income €55,950, parts 3 → tax after décote ≈ €1,958.
This calculator estimates French personal income tax for a household: progressive tax brackets, quotient familial (parts), cap on family quotient benefit, low-tax discount (décote), and optional high-income surcharge (CEHR) / CDHR. You’ll need taxable net income (or salaries to apply the 10% professional expenses deduction), your family situation, and dependents. Validity / checked date: verified 29 Jan 2026. Note: as of 1 Jan 2026, official pages state the 2026 Finance Law was not yet promulgated, so the IR scale was not revalorised on the usual calendar. This calculator defaults to the latest fully documented scale (2025 scale on 2024 income) and can be used as an estimate for 2026 until a new scale is enacted.

FAQs

What income number should I enter?

Use your household net taxable income (revenu net imposable) if you know it. If not, estimate from salaries with the 10% deduction.

Does prélèvement à la source change my total tax?

No—it only changes the timing of payments. Enter withheld amounts to estimate your balance due or refund.

How do children change the calculation?

They increase your quotient familial parts, which reduces tax subject to the plafonnement caps.

What is the plafonnement du quotient familial?

It limits the tax advantage from extra parts (general cap €1,791 per half-part; €896 per quarter), with special caps for some single-parent situations.

When does the décote apply?

If gross tax is below the threshold (single vs joint), the décote reduces the bill using the official formula.

Why can my bill be €0?

If tax after décote and reductions is below €61, it is not collected before credits.

What is CEHR?

A high-income surcharge based on RFR, at 3% and 4% depending on thresholds.

What is CDHR?

A special mechanism for certain very high incomes (2025 income) that can impose a minimum average taxation.

Why might the estimate differ from my avis d’impôt?

Rounding rules, specific income categories, and detailed caps/credits can change the final amount.

Note: This calculator provides an estimate. Rates can vary by region and change over time. It is not tax advice.

See more in calculators for France.

Sources