Tax bracket calculator (France)
Estimate your income tax, marginal tax rate and effective tax rate under the French progressive bracket system, based on your net taxable income and your number of tax shares. 100% local calculation.
How it works
French income tax is calculated by bracket: each portion of income is taxed only at the rate of the bracket it falls into, not at the highest rate reached. This tool uses the bracket schedule applicable to 2024 income (taxed in 2025): 0% up to €11,497, 11% from €11,497 to €29,315, 30% from €29,315 to €83,823, 41% from €83,823 to €180,294, and 45% above, per tax share.
What is the "family quotient" and why does the number of shares change the result?
Taxable income is first divided by the household's number of tax shares (the "family quotient"), tax is calculated on that income per share, then multiplied by the number of shares. This lowers the effective tax rate for households with several dependents, since each individual share "sees" a lower income and therefore lower brackets.
What's the difference between the marginal rate and the effective tax rate?
The marginal rate (TMI) is the rate applied to the last bracket of income reached, the one often mentioned in the media. The effective rate is the ratio of total tax paid to total income: it is almost always significantly lower than the marginal rate, since the lower brackets are taxed at lower (or zero) rates.
This estimate is indicative and does not replace an official calculation: it does not take into account tax credits and reductions, withholding tax, the décote, the family quotient cap, or special cases (exceptional income, non-residents, etc.).
Your income is never sent to a server: this simulator works entirely offline, in your browser.