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France income tax: rate and brackets for foreigners in 2026

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Author: Polina Fedotova
Mont Saint-Michel aerial view
Mont Saint-Michel aerial view Ilya Shimanskiy / shutterstock

France is the country where the level of social well-being is based on an extensive and multi-stage taxation system. Taxes account for up to 90% of the country's budget revenues. They are a redistributive measure that guarantees a high level stability of the society.

The personal income tax rates and brackets in France

Income tax in France has a social nature. It is calculated on a progressive scale and supports low-income part of society: students, young professionals and people without income. 

The progressive scale includes 5 income groups that are directly related to the minimum wage SMIC (1801.8 euros per month in 2025, before taxes). If your annual income is below the established minimum threshold, there is no need to pay tax, although a zero tax return must still be filed.

Taxable income

Tax rate

Up to 11 497 €

0%

From 11 498 to 29 315 €

11%

From 29 316 to 83 823 €

30%

From 83 824 to 180 294 €

41%

Over 180 295 €

45%

Source: economie.gouv.fr

When calculating the amount of tax, it is necessary to take into account all income received in France and abroad in case of residence, as well as the official composition of your family.

If you are not a resident of France, any income in France is taxed from 20 to 30%.

Tax household in France

One of the most important differences of French taxation is that taxes are calculated not from an individual, but from a household (foyer fiscal).

A household is a group of people (family) united by cohabitation and family ties. The principle of household taxation is that each taxpayer is taxed on all profits of his family: for all incomes of the same household, one declaration must be submitted. Unlike in many countries, family members cannot choose to file separate income declarations.

View on beach of Etretat in Normandy
View on beach of Etretat in Normandy olrat / shutterstock

Such a system, except for France, exists only on the territory of Belgium and Switzerland bordering France.

Members in the household

Coefficients

1 person

1

Couple (marriage / PACS)

2

Married couple + 1 child

2,5

Married couple + 2 children

3

Married couple + 3 children

3,5

Source: economie.gouv.fr

Calculation of income tax in France

The calculation of household:

  1. The total income of all family members is summed up.
  2. The amount is divided by the number of household members.
  3. From the resulting equal shares, the percentage of each is calculated at a progressive rate.
  4. The totals are summarised to obtain a tax number.
Aerial shot on Etretat cliffs in Normandy
Aerial shot on Etretat cliffs in Normandy Stephane Bidouze / shutterstock

Example I

We will calculate the income tax required for a person living in France independently with a net income of 32,000 euros per year.

This person has a coefficient of 1, since he lives independently of other persons, respectively 32,000 / 1 = 32,000 euros — the amount that is the tax base.

  • Income up to €11,497 is taxed at a rate of 0% = €0.
  • Income between €11,498 and €29,315 is taxed at 11%:
    (€29,315 – €11,498) × 11% = €1,959.87.
  • Income between €29,315 and €32,000 is taxed at 30%:
    (€32,000 – €29,315) × 30% = €805.50.

Next, the amounts must be added together:
0 + €1,959.87 + €805.50 = €2,765.37.

The final amount must then be multiplied by the number of household units (in this case, 1): €2,765.37 × 1 = €2,765.37, which is the income tax due for the year for this individual.

Bridge in Paris
Bridge in Paris anutr tosirikul / shutterstock

Example II

Let's calculate the income tax required to be paid to a married couple or a couple who have concluded PACS with two minor children with a net income of 55,950 euros for the whole family.

This household consists of two parents and two children. The total family quotient is 3. The family’s net income is divided by 3:
€55,950 / 3 = €18,650, which is the taxable base.

  • Income up to €11,497 is taxed at 0% = €0.
    Income between €11,498 and €18,650 is taxed at 11%:
    (€18,650 – €11,497) × 11% = €786.83.

The resulting amount must then be multiplied by the family quotient:
€786.83 × 3 = €2,360.49.

In addition, in the French tax system there is a tax benefit for small incomes (if the amount paid per year does not exceed €3,248 for a married couple subject to general tax, and €1,964 for single, divorced, widowers). To find out the amount, you must deduct from the lump sum (€889 for one person or €1,470 for a couple) your tax, to which the rate of 45.25% applies.

In this second example, the income tax due is below the threshold of €3,191, so the family benefits from the allowance. The amount of the allowance is calculated as follows:
€1,470 – (€2,360.49 × 45.25%) = €401.88.

Therefore, after applying the allowance, the final income tax due is:
€2,360.49 – €401.88 = €1,958.61.

Non-taxable expenses

  • the costs of marriage or divorce proceedings;
  • child support;
  • maintenance of parents (including in a nursing home);
  • tuition fees for children at school;
  • employment of a nanny for child care;
  • donations to political organisations;
  • donations to other organisations;
  • contributions to the union;
  • retirement savings;
  • expenses for housing equipment for people with disabilities;
  • the cost of installing electric vehicle charging systems;
  • real estate investments under Pinel’s law;
  • the costs of renting housing in certain municipalities of France.

In all of the above cases, the amount of the benefit is calculated according to an individual formula.

Income tax in France for foreigners

A person becomes a resident if he stays in France for more than 183 days a year. For the French Tax service, obtaining residency means that the centre of an individual’s economic interests is France. However, if the person is not an expat and does not live in France, in some cases it is still necessary to pay taxes.

If you are a non-resident and own property in France, you will have to pay taxes related to real estate, as well as income tax on profits earned in France.

If you are a non-resident and do not own property in France, you need to pay tax only if you have received income in France.

Luxury buildings on coastline of Trouville
Luxury buildings on coastline of Trouville RossHelen / shutterstock

As a non-tax resident of France, you are taxed on a progressive tax scale with the following minimum tax rate:

  • 20% on your income, which is less than or equal to 29,315 euros;
  • 30% on your income over 29,315 euros.

The taxable basis for calculating income tax for non-residents may be: income from business, pensions or other social benefits, dividends.

Penalties for non-payment of income tax

Late filing of a declaration and non-payment of taxes on all existing sources of income in France is fraught with a system of fines and penalties. The delay in filing the declaration is equal to an increase of 0.75% to the amount of the principal payment every month, this amount increases to 9% per year, and if intentional concealment of part of the income is detected, the fine will reach 40–80% of the increase in the principal amount.

Particularly large violations are fraught with the seizure of property, a fine of up to 250,000 euros and imprisonment for up to 5 years. To optimise payments and control delays, many banks directly debit the required amount from your bank account at the time of payment.

Tranio’s legal team is ready to analyse your case and find the best solution for a non-standard situation.

Contact us
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