Calculator · France
France take-home pay — 2026
French income tax + employee-side CSG, CRDS, and social security contributions. Single filer (1 part quotient familial), no children, no special deductions.
For 2026, a single French employee with no children
pays income tax at marginal rates of 0% on the first €11,497,
11% on €11,497-€29,315, 30% on €29,315-€83,823, 41% on
€83,823-€180,294, and 45% above €180,294. On top of income
tax, employees pay CSG (9.2%), CRDS (0.5%), and social
security contributions (~8%) on gross employment income.
At a glance — 2026
- Jurisdiction
- France (national income tax + employee-side social contributions)
- Tax year
- 2026 (calendar year)
- Quotient familial
- 1 part (single, no children)
- Lowest marginal rate
- 0% (on first €11,497)
- Highest marginal rate
- 45% (over €180,294)
- Currency
- Euro (EUR)
- Data release
- fr-fed-2026.1
- Last reviewed
- 2026-09-28
Federal income tax brackets — 2026
These are the official figures from Impots.gouv.fr, revved annually by the Loi de finances for inflation.
| Rate | Taxable income band (EUR) | Source |
|---|---|---|
| 0% | €0 – €11,497 | fr-fed-2026-bracket-0 |
| 11% | €11,497 – €29,315 | fr-fed-2026-bracket-11 |
| 30% | €29,315 – €83,823 | fr-fed-2026-bracket-30 |
| 41% | €83,823 – €180,294 | fr-fed-2026-bracket-41 |
| 45% | €180,294 – and above | fr-fed-2026-bracket-45 |
Employee-side social contributions
| Contribution | Rate | Source |
|---|---|---|
| CSG (employee) | 9.2% | fr-fed-2026-csg-rate |
| CRDS (employee) | 0.5% | fr-fed-2026-crds-rate |
| Social security (employee) | 8% | fr-fed-2026-social-security |
Combined employee-side contribution rate: ~17.7% on gross (CSG 9.2% + CRDS 0.5% + social security ~8.0%). The employer pays an additional ~22% on top, financing the same benefits from the other side. Together, French employee + employer social contributions are among the highest in Europe.
Three worked examples
| Profile | Gross | Income tax | Contributions | Net annual | Effective rate |
|---|---|---|---|---|---|
| SMIC (minimum wage) | €21,622 | €1,114 | €3,827 | €16,681 | 22.9% |
| Median French salary | €42,000 | €5,765 | €7,434 | €28,801 | 31.4% |
| Solid upper-middle | €80,000 | €17,165 | €14,160 | €48,675 | 39.2% |
What is and is not modeled
Modeled
- French progressive brackets (0% / 11% / 30% / 41% / 45%)
- CSG (9.2%) and CRDS (0.5%) on gross
- Employee-side social security (~8%) on gross
Not modeled
- Quotient familial for children (no children modeled)
- Décote (lump-sum reduction) — partially implicit in the bracket structure
- Tax reductions and credits (réductions d'impôt, crédits d'impôt)
- Taxe d'habitation (local property tax) — abolished for primary residences but still applies to second homes
- Church tax (not applicable in France)
- Solidaritätszuschlag (not applicable)
- CSG déductible (partial CSG deductible from income tax base)
- Self-employment cotisations indépendants
- Capital gains, dividend tax credit, investment income
- PEL / Livret A / Assurance-vie tax treatment
Sources
- Impots.gouv.fr — Barème de l'impôt sur le revenu — federal brackets for 2026
- URSSAF — Taux de cotisations — employee-side CSG, CRDS, and social security rates
- CGI art. 197 — formal tax formula