France Income Tax 2026: Parts, Barème and Décote Explained Simply

French income tax looks complicated because of the family system, but the steps are short. The France income tax calculator applies the barème used in 2026 for income earned in 2025.

Rules change every year, so confirm the figures on impots.gouv.fr. They were checked in November 2026.

Step 1: the net taxable salary

Start with the net imposable figure on your payslip or tax notice. For a salary, a 10% allowance for professional expenses is usually applied. It has a minimum of EUR 509 and a maximum of EUR 14,555 for each person.

Step 2: the parts

France divides household income by a number of parts, works out tax on one part, then multiplies back. A single person has 1 part and a couple has 2. Each of the first two children adds 0.5 part, and each child after that adds 1. The extra benefit from half parts is capped, so large families do not gain without limit.

Step 3: the barème per part

Each rate applies only to the slice of income per part inside its band.

• Up to EUR 11,600: 0%
• Up to EUR 29,579: 11%
• Up to EUR 84,577: 30%
• Up to EUR 181,917: 41%
• Above EUR 181,917: 45%

Step 4: the décote

For lower tax bills, a décote reduces the tax. It applies when the tax is below EUR 1,982 for a single person or EUR 3,277 for a couple.

A worked example

A single person with a yearly net taxable salary of EUR 40,000 and 1 part.

1. Salary allowance: 10% of 40,000 = EUR 4,000, which is inside the minimum and maximum.
2. Taxable income: 40,000 - 4,000 = EUR 36,000.
3. Tax on the first 11,600: nil.
4. Tax on the next 17,979 (up to 29,579) at 11%: EUR 1,977.69.
5. Tax on the remaining 6,421 at 30%: EUR 1,926.30.
6. Total tax: EUR 3,903.99 a year, about EUR 325.33 a month.
7. The tax is above EUR 1,982, so no décote applies.

That is roughly 10.8% of the taxable income, which is far below the 30% top rate the income reaches.

What this estimate leaves out

Tax reductions and credits, the special cap for single parents and other income are not included, so your tax notice can differ. Treat the result as a planning figure.

Steps

1. Open the France income tax calculator.
2. Enter your yearly net taxable salary for the household.
3. Choose single or married or pacsé, and enter your number of parts.
4. Keep the 10% salary allowance on unless your figure already includes it.
5. Read the yearly tax, the monthly equivalent and the décote.