France income tax calculator
Income tax for 2026 (on income earned in 2025) for a single person or a couple, with the family quotient, its cap and the décote for modest incomes.
An estimate of income tax on net taxable income (revenu net imposable). It does not include tax reductions and credits, social charges, the high income contributions, or single parents' special rules, and the cap on the family quotient is applied for half-parts only. Check impots.gouv.fr for current figures.
How this calculator works
Divide your net taxable income by your number of parts: 1 for a single person, 2 for a couple, and half a part for each of the first two children, with more for later ones. Apply the scale to that amount: 0% up to €11,600, 11% to €29,579, 30% to €84,577, 41% to €181,917 and 45% above. Multiply the result by the number of parts. The tax saving from the extra parts is capped at €1,807 per half-part, and the décote reduces tax for modest incomes (897 minus 45.25% of the tax for a single person, 1,483 for a couple).
Worked example: a couple with two children on €55,950 has 3 parts, so €18,650 each. The tax on that is 11% × (€18,650 − €11,600) = €775.50, which is €2,326.50 for three parts. The décote is €1,483 − 45.25% × €2,326.50 = €430, so tax payable is about €1,896.50. The Ministry of Economy's own example gives €1,896.17, which differs only because it counts the bracket from €11,601.
Sources and checks
Our figures and rules follow these official sources:
- Ministry of Economy (Bercy infos): How to calculate your income tax (page updated 27 February 2026)
- BOFiP: Calcul de l'impôt, détermination de l'impôt brut
Tax reductions and credits, social charges and high income contributions are not included. Single parents are not covered.
Figures last checked: 30 October 2026. Spotted a mistake? Tell us.