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French Income Tax Calculator 2026 / 2027.
Estimate French income tax (impôt sur le revenu) on 2025 income with the current scale, or on 2026 income with the 2027 finance bill: parts, family quotient cap, décote, net tax, marginal and average rates, bracket by bracket.
The “revenu net imposable” line of your tax notice or return, after allowances.
| Gross tax before the cap | 2 112 € |
| Family quotient cap — not reached | Benefit of the children and extra half-parts: €1 276 kept out of €1 276 (cap €3 614). |
| Gross tax after the cap | 2 112 € |
| Décote (low-tax reduction) | − 527 € |
| Net income tax | 1 585 € |
While the décote applies, each extra euro of income actually costs 15,98 % in tax (the décote shrinks).
Bracket detail
| Income bracket per part | Rate | Quotient in the bracket | Tax for one part |
|---|---|---|---|
| 0 – 11 600 € | 0 % | 11 600 € | 0,00 € |
| 11 601 – 29 579 € | 11 % | 6 400 € | 704,00 € |
| 29 580 – 84 577 € | 30 % | 0 € | 0,00 € |
| 84 578 – 181 917 € | 41 % | 0 € | 0,00 € |
| over €181 917 | 45 % | 0 € | 0,00 € |
| × parts 3,00 | 2 112 € | ||
Same household: 2026 scale and 2027 finance-bill projection
| 2026 | 2027 (bill, provisional) | Change | |
|---|---|---|---|
| Gross tax after the cap | 2 112 € | 2 031 € | -81 € |
| Décote (low-tax reduction) | 527 € | 594 € | +67 € |
| Net income tax | 1 585 € | 1 437 € | -148 € |
| Marginal tax rate (TMI) | 11 % | 11 % |
Scale only: tax reductions and credits (donations, home help, childcare…), flat-rate income (PFU), the high-income contribution, half-parts for disability, veterans, widowers with children and box L, and the overseas allowance are not included. An estimate, not a tax notice: check with the official impots.gouv.fr simulator.
Source (2026 tax on 2025 income (current scale)): impots.gouv.fr — Brochure pratique de l’impôt sur le revenu 2026, chapitre « Calcul de l’impôt » (pages 369 à 382) ; loi n° 2026-103 du 19 février 2026 de finances pour 2026 ; CGI art. 197. Source (2027): Projet de loi de finances pour 2027, n° 3210, déposé à l’Assemblée nationale le 1er octobre 2026, article 2, H (modifications de l’article 197 du CGI). checked 2026-10-17.
Steps to use French Income Tax Calculator 2026 / 2027
Choose the scale, your household (single or married/PACS), the children in sole and alternating custody and, for a single parent, box T. Enter the household net taxable income: parts, gross tax, cap, décote, net tax and both rates update as you type.
How French Income Tax Calculator 2026 / 2027 processes your input
2026 scale (income 2025) from the impots.gouv.fr 2026 practical brochure and the 2026 finance law: 0 % to 11,600 €, 11 % to 29,579 €, 30 % to 84,577 €, 41 % to 181,917 €, 45 % above; cap 1,807 € per half-part (4,262 € for a single parent’s first part); décote 897 € / 1,483 € − 45.25 %. 2027 projection from article 2 of finance bill n° 3210. Checked against 85 values of the brochure’s tables.
French Income Tax Calculator 2026 / 2027: worked example
Married couple with two children (3 parts), 54,000 € net taxable income: gross tax 2,112 € (the brochure’s own example), décote 527 €, net tax 1,585 €, marginal rate 11 %. With the 2027 bill figures: 1,437 €.
How to estimate French income tax for 2026 or 2027
- Choose the scale: 2026 tax on 2025 income (current law) or the 2027 projection on 2026 income (finance bill, not yet voted).
- Choose single, divorced or separated, or married / PACS, and enter the dependent children in sole or main custody and in alternating residence.
- If you live alone and raise your children alone, tick box T (single parent).
- Enter the household net taxable income shown on your tax notice or return: parts, gross tax, cap, décote, net tax, marginal and average rates appear at once.
Example from the official brochure: a married couple with two children (3 parts) and 54,000 € of net taxable income has a gross tax of 2,112 €. The décote of 527 € lowers it to 1,585 €; the marginal rate is 11 % and the average rate 2.94 %. With the 2027 bill figures the same household would pay 1,437 €.
2026 scale and the 2027 finance bill
| Income per part (2026) | Rate |
|---|---|
| Up 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 % |
The 2027 finance bill filed on 1 October 2026 raises these thresholds by 2.1 % to €11,844, €30,200, €86,353 and €185,737; the cap per half-part would rise from €1,807 to €1,845, the single parent’s from €4,262 to €4,352, and the décote from €897 / €1,483 to €915 / €1,513. These amounts are provisional until the finance law is voted, expected in December.
Parts, cap and décote
Income is divided by the number of parts: 1 for a single person, 2 for a couple, plus 0.5 for each of the first two children and 1 from the third (half for alternating residence); box T adds 0.5 for a single parent. The benefit of the extra parts is capped at €1,807 per half-part (€4,262 for a single parent’s first part). The décote lowers small tax bills: €897 (single) or €1,483 (couple) minus 45.25 % of the gross tax; tax below €61 is not collected.
To convert a gross salary use the Gross Salary Converter or the Payroll Simulator; to compare with US federal tax, the US Tax Bracket Calculator.
Questions about French Income Tax Calculator 2026 / 2027
What are the 2026 French income tax brackets?
For 2025 income: 0 % up to €11,600, 11 % up to €29,579, 30 % up to €84,577, 41 % up to €181,917 and 45 % above, per family-quotient part.
Are the 2027 figures final?
No. They come from article 2 of the finance bill filed on 1 October 2026 and can change during the parliamentary debate. The tool will be updated once the law is voted.
What is the décote?
A reduction for small tax bills: €897 for a single person or €1,483 for a couple, minus 45.25 % of the gross tax, when the result is positive.
Is this my official tax bill?
No. It applies the scale, the cap and the décote, but not tax reductions, credits or flat-rate income. Check with the official impots.gouv.fr simulator.
Is French Income Tax Calculator 2026 / 2027 free, and do I need an account?
Yes. This tool is free to use in your browser without an account. Processing takes place on your device.
What are the limits and what should I check?
Scale only: no tax reductions or credits, flat-rate income, high-income contribution, special half-parts (disability, veterans, widowers with children, box L) or overseas allowance. 2027 figures are a bill, not law. Not a tax notice. Review the result before using it in your work.
Is my input sent to a server?
Your input is processed in your browser and is not uploaded by this tool. Files and pasted text are cleared when the page is refreshed. Normal website requests are still required to load the page and its libraries. Read the privacy explanation.