France Income Tax Calculator: Salary, Family Quotient and the Impatriate Regime

Using the calculator

1. Choose what to work out: the ordinary income tax on a salary, or the impatriate regime for people hired from abroad.
2. Choose your family situation and enter the number of dependent children — in France the tax depends on the household.
3. Enter the gross salary a year (and your partner's, for a married or PACS couple). For the impatriate regime also say how many of the 5 years before the job you were tax resident in France, how the bonus is set, the share of your work done abroad and your dividends and interest from abroad.

The result shows the contributions, the taxable income, the income tax, the average rate and the net pay — or the ordinary tax against the tax under the regime.

How the ordinary tax is worked out

The employee's contributions come off the gross salary first: old-age insurance and the AGIRC-ARRCO supplementary pension, then the CSG and CRDS of 9.7% on 98.25% of the salary, of which 6.8% is deductible. From what is left, 10% is deducted for work expenses (at least €509, at most €14,555 per person). The household's taxable income is divided by its parts — 1 for a single person, 2 for a married or PACS couple, half a part for each of the first two children and a whole part from the third, half a part more for a single parent — and the scale is applied to one part: 0% up to €11,600, 11% to €29,579, 30% to €84,577, 41% to €181,917 and 45% above. The advantage of the children's parts is capped (€1,807 per half-part), and a low tax is cut further by the décote.

The impatriate regime

Under article 155 B of the Tax Code, a person called from abroad to a job in France who was not tax resident in France in the 5 calendar years before pays no income tax on the impatriation bonus — the one agreed, or 30% of the net pay for someone recruited directly from abroad — nor on the pay for work done abroad in the employer's interest (within caps), and only half the tax on dividends and interest from abroad. It lasts until 31 December of the 8th year after the year the job began. The social contributions are still paid on the whole salary.

The scale is the one of the finance law for 2026 (the income of 2025); the income of 2026 is taxed in 2027 by the next law's scale. The calculator does not work out the micro-entrepreneur (self-employed) schemes, rental income, tax credits or the extra contributions on very high incomes. A lawyer or tax adviser in France checks the conditions and your contract before you move.