What the law says
This page models an employee in France on a full-year salary, with the 2026 figures the calculator uses. French pay has two layers. First come employee social contributions (pension, the CSG and CRDS levies), which are taken from your gross salary at source. Then income tax is worked out on what remains, using the household's parts. Residents are taxed on worldwide income, and the rules below assume you are a French tax resident for the whole year.
Income tax scale
The scale is applied to taxable income divided by the number of parts, and the result is multiplied back by the parts. Taxable income is your salary after employee contributions (the deductible CSG included) and after a 10% professional expenses deduction, which the calculator caps at €14,555 and floors at €509. Low tax bills also get a discount called the décote.
| Taxable income per part | Rate |
|---|
| €0 to €11,600 | 0% |
|---|
| €11,601 to €29,579 | 11% |
|---|
| €29,580 to €84,577 | 30% |
|---|
| €84,578 to €181,917 | 41% |
|---|
| Over €181,917 | 45% |
|---|
Family parts (quotient familial)
A single person has 1 part and a married or civil-partnered couple has 2. Each of the first two children adds 0.5 part, and each child from the third adds a full part. More parts mean a lower rate on each slice, but the saving from each half part is capped: the calculator limits it to €1,807 per half part. A couple with two children therefore has 3 parts.
Employee social contributions
The calculator uses the social security ceiling of €48,060 a year. Employee contributions are: old-age insurance of 6.90% up to the ceiling plus 0.40% on all pay; AGIRC-ARRCO supplementary pension of 3.15% up to the ceiling and 8.64% between one and eight times the ceiling; a general balance contribution (CEG) of 0.86% and 1.08% on the same two slices; and a technical balance contribution (CET) of 0.14% on pay above the ceiling. The calculator adds the APEC levy of 0.024% when you choose cadre status.
Employer contributions are paid on top and are not part of your net pay.
CSG and CRDS
The CSG and CRDS levies apply to 98.25% of salary up to four times the ceiling, and to the full amount above that. 6.8% is the part of the CSG that is deductible from taxable income. The other 2.9% (the rest of the CSG plus the CRDS) is not deductible. That is why the calculator treats the two pieces separately: only the 6.8% lowers the income tax base.
Impatriate regime
People recruited from abroad can qualify for a special regime in the tax code (article 155 B), which exempts part of the pay linked to the move. The calculator models the flat option: 30% of salary after contributions is exempt from income tax. It does not test whether you qualify. As a general rule the regime is meant for people who were not French tax residents in the years before they arrived and who come to work for a limited number of years, so confirm the conditions with your employer or an adviser.
How to pay less tax, legally
These are mainstream, legal ways to lower French tax or improve what you keep. Which ones apply depends on your situation.
Voluntary contributions to a PER pension plan
Suits: taxpayers on the 30% slice or above. Payments into an individual retirement savings plan (plan d'épargne retraite, PER) can usually be deducted from taxable income within a ceiling tied to your earnings, so check the current limit on the tax site.
Caveat: the money is generally locked until retirement, with a few exceptions such as buying a main home, and the capital is taxed when you take it out.
Employer savings plans
Suits: employees of companies that offer profit-sharing (participation, intéressement) or a company savings plan (PEE). Sums paid into the plan are generally exempt from income tax, although social levies can still apply.
Caveat: money paid into a company savings plan is usually blocked for several years unless you meet a release condition.
Check whether you qualify for the impatriate regime
Suits: people recruited from abroad, as in the €90,000 example. The regime can lower the income tax base for a limited period.
Caveat: it has conditions on your previous residence and on the move, and it must be set up with your employer. This calculator only models the flat 30% option.
Keep your family situation up to date
Suits: anyone who marries, has a child or separates. Parts change the tax directly, as the married example shows, and you can update your situation on your online tax account so that your withholding rate follows.
Caveat: the benefit per half part is capped, so extra parts help most at moderate incomes.
Frequently asked questions
How much tax do I pay on a €45,000 salary in France?
A single employee without children pays about €3,068 in income tax and about €9,378 in employee contributions, so about €12,446 in total. That leaves about €32,554. Try your own figure in the Global Income Tax Calculator.
What is the quotient familial and how many parts do I get?
The quotient familial divides your taxable income by the number of parts in your household before the scale is applied, then multiplies the tax back up. You get 1 part if single and 2 if married or in a civil partnership. Each of the first two children adds 0.5 part, and each further child adds 1 part. In the married example with two children, 3 parts take the tax on €70,000 from €8,643 down to €1,233.
The saving from each half part is capped, so the family quotient helps less as income rises.
Why is part of the CSG deductible and part not?
The CSG and CRDS levies are not all treated the same way. 6.8% of the base is deductible from the income you pay tax on, which lowers your income tax. The remaining 2.9% (the rest of the CSG plus the CRDS) is not deductible, so it is a pure cost. That is why the calculator shows two separate CSG lines and why your taxable income is lower than your gross pay minus only the pension contributions.
Does my payslip tax match the calculator? (withholding at source and the personalised rate)
France withholds income tax from each payslip, called prélèvement à la source. The rate your employer uses is given to them by the tax office. If you have not yet filed a return in France, a default neutral rate is used until the tax office has your details and sets a personalised rate. After your annual return in the following spring, any difference is settled with a refund or a balance to pay.
The calculator shows the tax for a full year, so it matches your final bill, not necessarily each month's withholding.
Do cadres pay more tax than non-cadres?
Not in income tax: the scale is the same. In the calculator, cadre status adds the small APEC contribution (0.024%). The bigger difference between the €45,000 and €70,000 examples is that pay above the social security ceiling triggers the second slice of AGIRC-ARRCO and the CET. Cadre status also has other effects in real life, such as pension rights and benefits, that this calculator does not model.
Who can use the French impatriate regime?
It is aimed at people recruited from abroad to work in France who were not French tax residents beforehand. In the calculator, 30% of salary after contributions is exempt from income tax. The real regime has its own conditions on residence history and the nature of the move, and it can run for a limited number of years, so check the details on impots.gouv.fr or with your employer.
Why is my take-home pay so much lower than my gross salary?
In France, a large share of the gross-to-net gap is social contributions taken before any income tax. In the €70,000 cadre example, contributions and CSG take about €14,442, and income tax takes another €8,643. Employer contributions are on top of your gross and never appear on your payslip as a deduction.