Mainland France ordinary income tax with the enacted 2026 assessment scale and a separate 2024-income comparison. Family and settlement cases verified against the official simulator.

Formula

Balance = ordinary-scale income tax after family relief, décote and reductions + CEHR + confirmed CDHR − refundable credits − tax already paid + credit advances received, with applicable collection thresholds.

A PRACTICAL GUIDE

When to use this calculator

This calculator concerns tax assessed in 2026 on 2025 income. It separates the ordinary scale, family-quotient effects, reductions and credits, helping you understand why an assessment balance may differ from tax already withheld during the income year.

Information to prepare

Prepare the household's income, shares, relevant disability or family information and eligible reductions or credits. Confirm any separately entered exceptional-income contribution. The year of assessment and the year the income was earned are different labels and should not be interchanged when choosing figures.

How to interpret the result

Gross income, taxable income and tax liability are different quantities. A deduction can change the tax base, while a credit or prior payment can change liability or the remaining balance. Under progressive bands, the marginal rate does not necessarily apply to the whole income. An effective rate depends on the denominator used: gross receipts, net income and taxable income can produce different percentages. Read the component labels and included reliefs before treating an effective percentage as a rate for another income scenario.

A practical comparison

To compare an assessment with payments, review the liability before withholding and then account for tax paid and credit advances. A refundable credit and a reduction limited by tax due do not have identical effects. The result is an income-tax balance, not a complete simulation of social contributions on wages.

Check your calculation step by step

  1. Match the figures to the selected period and use EUR for monetary inputs. If you start with a document in another currency or covering several periods, resolve that difference before entering a combined amount.
  2. Calculate the documented case first. Then change one input at a time to compare scenarios. Keep the original values available so a change in the result can be traced to a particular assumption rather than several simultaneous edits.
  3. Read the component breakdown alongside the formula and examples below. If an official document differs, check the date, base, rounding and omitted concepts before changing a rate or treating the difference as an error.

Continue with a related calculation

If you are comparing countries

Open the relevant jurisdiction when comparing a move, an offer or a transaction abroad. Each tool uses its own currency, period and scope; its result should not be substituted into the current calculation.

Explore all calculators for France

CHECK THE REFERENCES

Official sources