Home>Income Tax Slabs
SHARE twitter icon webp whatsapp icon webp


Individual - Taxes on personal income

Individuals, whether French or foreign nationals, who have their tax domicile in France are generally subject to personal income tax (PIT) on worldwide income unless excluded by a tax treaty. Individuals who are not domiciled in France (non-residents) are subject to tax only on their income arising in France or, in certain cases, on imputed income.

Personal income tax rates

Each category of income is combined and, after deduction of allowances, is taxed at progressive rates. Total income is split according to family status (i.e. 'the more children you have, the less tax you pay’). Under income-splitting rules, total taxable income is divided by the number of shares awarded to the taxpayer: one share for a single person, two shares for a married taxpayer without children, half a share for each of the first two dependent children, and one full share for the third and each subsequent child. Thus, the income of a married taxpayer with three children is split into four.

However, the tax saved from income splitting is limited depending on the net taxable income of the tax household. Figures vary for married taxpayers and for single and divorced taxpayers with dependent children.

Rates are progressive from 0% to 45%, plus a surtax of 3% on the portion of income that exceeds 250,000 euros (EUR) for a single person and EUR 500,000 for a married couple and of 4% for income that exceeds EUR 500,000 for a single person and EUR 1 million for a married couple.

Progressive tax rates - 2021 * PIT
Total compensation Employee social contributions Net taxable compensation Single Married Married + 1 child (c) Married + 2c
€35,000 €7,557 €28,686 €1,570 0 0 0
€40,000 €8,599 €32,787 €2,446 0 0 0
€45,000 €9,629 €36,900 €3,557 €484 0 0
€50,000 €10,612 €41,060 €4,680 €1,082 €222 0
€55,000 €11,594 €45,220 €5,803 €1,681 €820 0
€60,000 €12,577 €49,380 €6,926 €2,279 €1,418 €557
€65,000 €13,559 €53,540 €8,049 €2,877 €2,016 €1,155
€70,000 €14,542 €57,699 €9,173 €3,341 €2,614 €1,753
€75,000 €15,524 €61,859 €10,296 €3,889 €3,160 €2,352
€80,000 €16,507 €66,019 €11,419 €5,013 €3,572 €2,950
€85,000 €17,489 €70,179 €12,542 €6,136 €4,458 €3,391
€90,000 €18,472 €74,339 €13,665 €7,259 €5,581 €3,903
€95,000 €19,455 €78,499 €14,788 €8,382 €6,704 €5,026
€100,000 €20,437 €82,659 €15,912 €9,505 €7,827 €6,149
€105,000 €21,420 €86,819 €17,035 €10,629 €8,951 €7,273
€110,000 €22,402 €90,979 €18,522 €11,752 €10,074 €8,396
€120,000 €24,367 €99,299 €21,592 €13,998 €12,320 €10,642
€150,000 €30,262 €124,259 €30,802 €20,737 €19,059 €17,381
€200,000 €40,128 €165,830 €47,397 €32,880 €31,202 €29,524
€250,000 €50,038 €207,370 €65,423 €49,380 €47,702 €46,024
€300,000 €59,948 €248,910 €84,116 €66,411 €64,733 €63,055

* Note that social contribution rates are the average rates applicable to 2022 remuneration. PIT rates are those applicable to 2021 annual income.

Social surcharges

Social surcharges are applicable to various kinds of income. The total social surcharges on employment income, rental income, interest, dividends, and capital gains for 2022 are shown below.

Type of income Social surcharge (%)
Contribution Sociale Généralisée (CSG) Contribution au Remboursement de la Dette Sociale (CRDS) Other levies
Employment income 9.2% 0.5% -
Rental income 9.2% 0.5% 7.5%
Dividends 9.2% 0.5% 7.5%
Interest 9.2% 0.5% 7.5%
Capital gains 9.2% 0.5% 7.5%

The persons affiliated to a compulsory social security scheme, other than French, within a country of the European Economic Area (EEA) (European Union, Iceland, Norway, Liechtenstein) or Switzerland are exempt from CSG and CRDS on their investment income. However, these revenues remain subject to a solidarity levy at a rate of 7.5%.

Inbound assignee regime (Article 155 B of the French tax code)

The inbound assignee regime applies to employees assigned to France by their foreign employer or to employees directly recruited abroad by a French company as of 1 January 2008. In both cases, the individuals must not have been French tax resident during five calendar years preceding the year of beginning of their functions in France. In addition, the individuals need to fulfil specific residence/domicile conditions.

Under this regime, individuals assigned to France by their foreign employer can benefit from a French income tax exemption in relation to salary supplements connected with their transfer.

For employees directly recruited abroad, and for employees transferred to France by their foreign employer who have taken up their position as of 16 November 2018, the regime offers the following options:

  • exemption of the actual amount of salary supplements received, or
  • a flat rate exemption of 30% of the total remuneration.

The regime still provides for a 'floor' of reportable compensation (i.e. the taxable compensation cannot be lower than the taxable remuneration paid for a similar job in the same or a similar company established in France).

It also provides for an exemption for the part of the remuneration related to foreign workdays. However, the total exemption (i.e. on salary supplements, actual or not, and foreign workdays) is limited to 50% of the total remuneration. Alternatively, the individual can elect for an exemption of French tax on the actual salary supplements and the remuneration related to foreign workdays, limited to 20% of the taxable remuneration.

The availability of this inbound regime is limited to eight years from the year of arrival (five years for taxpayers who have taken up a position in France before 6 July 2016). The employee will be able to keep the benefit of the inbound regime even in case of mobility with the company or intra group (but still within the eight or five maximum years).

This legislation cannot be combined with the regime available to French outbounds.

Since this tax regime is complex, we would recommend that you seek professional advice before claiming the benefits of this provision on your French income tax return.

'Headquarters' tax regime

Certain expatriates who cannot benefit from the above 'inbound regimes' (or for whom a claim under these provisions may not be beneficial) may be able to claim a full exemption in respect to certain 'expatriate' allowances, providing they do not stay in France more than six years as salaried employees and providing they were not regarded as French tax residents in the year preceding their transfer to France. In particular, the reimbursement by the employer of tuition fees for dependent children enrolled in either primary or secondary school may be tax exempt.

Local income taxes

There are no local taxes on personal income in France. However, there are local taxes on housing for individuals occupying or renting housing in France on 1 January of the tax year (see Property taxes in the Other taxes section for more information).


How much income tax do you pay in France?
The minimum rate or progressive income tax scale
The minimum 20% tax rate (or 14.4% for income earned in France's overseas départements) is increased to 30% (or 20% for income earned in France's overseas départements) above a certain threshold of net taxable income (set at €28,797 for income received in 2023).
Are income taxes high in France?
In France, the average single worker faced a net average tax rate of 27.7% in 2022, compared with the OECD average of 24.6%. In other words, in France the take-home pay of an average single worker, after tax and benefits, was 72.3% of their gross wage, compared with the OECD average of 75.4%.
Is France tax friendly?
One of the primary taxes that individuals in France must pay is income tax. The income tax rate can be as high as 45% for higher incomes, with an additional 3% to 4% surcharge for those earning above a certain threshold.
Why is France tax so high?
However taxes are higher in certain areas of the economy, particularly in social charges. This is because the services and benefits the state offers are better and higher than most other countries. The WHO ranks France's health Service in the top 3 and that costs money.
Is 60000 euro a good salary in France?
It's a lot. You'll be in the top 5-7% of the highest-paid people in France. Even if you live in Paris it's a lot of money.
Is 4000 euro a good salary in France?
In general, a good salary for a comfortable life in France is €3,200 for a single person or €5,600 for someone supporting a family of 3. Cities like Paris, Nice, and Lyon have higher living costs than the other French cities.
What is the 75 tax in France?
The tax introduced by François Hollande as the 75% tax is in fact an additional employer contribution of 50% which when existing social security charges are added reaches 75%.
Is 50k a good salary in France?
Generally speaking, 50k is a good salary. The French average gross salary is slightly under 36 k€ (2015, the latest available data) but it includes Paris and the rest of France.

Disclaimer: sensexindia.in would like to remind you that the data contained in this website is not necessarily real-time nor accurate. All CFDs (stocks, indexes, futures), cryptocurrencies, and Forex prices are not provided by exchanges but rather by market makers, and so prices may not be accurate and may differ from the actual market price, meaning prices are indicative and not appropriate for trading purposes. Therefore sensexindia.in doesn't bear any responsibility for any trading losses you might incur as a result of using this data.
sensexindia.in or anyone involved with sensexindia.in will not accept any liability for loss or damage as a result of reliance on the information including data, quotes, charts and buy/sell signals contained within this website. Please be fully informed regarding the risks and costs associated with trading the financial markets, it is one of the riskiest investment forms possible.