France

Individual - Sample personal income tax calculation

Last reviewed - 11 November 2020
Taxable income (T) / Number of shares (N) Rate (%) Income tax (I)
Over (EUR) Not over (EUR)
0 10,084 0 0
10,084 25,710 11 (0.11 x T) - (EUR 1,109.24 x N)
25,710 73,516 30 (0.30 x T) - (EUR 5,994.14 x N)
73,516 158,122 41 (0.41 x T) - (EUR 14,080.90 x N)
158,122 45 (0.45 x T) - (EUR 20,405.78 x N)

Example:

T = EUR 70,000; N = 2 (married taxpayers)

T/N = EUR 35,000

I = (0.30 × EUR 70,000) - (EUR 5,994.14 x 2) = EUR 9,012

Please note that tax brackets indicated above are 2020 tax brackets.