Official 2026 RatesFrance Income Tax Bands
Complete guide to income tax rates, brackets, and thresholds in France for the 2026 tax year.
Income Tax Brackets (Impôt sur le Revenu) - 2026
France uses a progressive tax system with a family quotient system (quotient familial) that adjusts tax based on household composition.
| Bracket | Income Range | Rate |
|---|---|---|
| Tranche 1 | Up to €11,600 | 0% |
| Tranche 2 | €11,601 - €29,579 | 11% |
| Tranche 3 | €29,580 - €84,577 | 30% |
| Tranche 4 | €84,578 - €181,917 | 41% |
| Tranche 5 | Above €181,917 | 45% |
Family Quotient (Quotient Familial)
Income is divided by the number of "parts" based on family status: single (1), married (2), plus 0.5 for each of the first two children, and 1 for each additional child. This reduces tax burden for larger families.
Social Security Contributions (Cotisations Sociales)
CSG
9.2%Contribution Sociale Généralisée (on 98.25% of gross)
CRDS
0.5%Contribution au Remboursement de la Dette Sociale
Old Age Insurance
6.9%Assurance Vieillesse (up to €48,060)
Complementary Pension
3.15%AGIRC-ARRCO - Employee share (Tranche 1)
PASS (Plafond Annuel de la Sécurité Sociale)
The Social Security ceiling for 2026 is €48,060/year (€4005/month). This affects contribution calculations.
Standard Working Hours
35-Hour Work Week
France has a legal standard work week of 35 hours. Hours above this are considered overtime and typically paid at a 25% premium (first 8 hours) and 50% thereafter.
Our calculator uses 1,820 hours/year (35h × 52 weeks) for hourly rate conversions.
Minimum Wage (SMIC)
SMIC 2026 - Hourly
€12.02
Monthly (151.67h)
€1,823.03
Calculate Your Take-Home Pay
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