Income tax calculator — France
Estimate 2026 income tax on 2025 net taxable income, with the household quotient, standard cap and décote shown.
Annual revenu net imposable for the household, not gross salary.
- Tax from household quotient
- €9,304
- Estimated income tax
- €9,304
Standard metropolitan household model; the taxable base and calculated tax are rounded to the nearest euro.
Average tax rate 17.2% · marginal rates apply only to income in each bracket. Scale, standard quotient cap and décote only; reductions, credits and special cases are excluded.
Enter household net taxable income
Enter revenu net imposable for the household, not gross salary or taxable income per person.
The couple model covers married/PACS joint assessment with up to three exclusively dependent children. The single model is for a person with no dependants.
What the household choices change
- A single person has one part; a married/PACS couple starts with two
- The first two children add half a part each; the third adds one part
- The standard quotient-familial benefit cap and the status-specific décote are applied
Single parents, shared custody, disability/veteran parts, overseas abatements, reductions and credits need rules outside this model.
Read the official 2026 calculation brochure ↗Included
- 2026 scale for 2025 income
- Standard married/PACS quotient with zero to three dependent children
- EUR 1,807 standard half-part cap
- Single or joint décote
- Nearest-euro taxable-base and tax rounding
Not included
- Single parents and dependants on a single return
- Shared custody, disability and veteran parts
- Overseas-department and age/disability abatements
- Special-rate income, reductions, credits and collection threshold
What this means
France divides household net taxable income by the number of parts, applies the progressive scale, then multiplies the result by the number of parts.
For couples with children, the tax benefit from extra parts is capped. The décote then reduces sufficiently low pre-decote tax. Both effects are itemized when they change the result.
Formula & worked example
gross quotient tax = parts × scale(net taxable income ÷ parts) standard cap: benefit limited to EUR 1,807 per extra half-part décote single = EUR 897 − rounded(45.25% × pre-decote tax) décote couple = EUR 1,483 − rounded(45.25% × pre-decote tax)
Married/PACS couple, two children, EUR 54,000 net taxable income
- 3 parts; EUR 18,000 per part
- EUR 2,112 gross quotient tax
- Standard family cap
- Not binding
- Décote
- EUR 527
Estimated income tax rounds to EUR 1,585.
How this calculation works
The calculation follows the formulas, definitions and assumptions explained on this page. The references below support the method and any stated boundaries.
Official sources
- DGFiP — 2026 income-tax calculation brochure — Parts, quotient cap, 2025-income bands, décote and rounding