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)	Rate (%)	Income tax (I)
0	10,064	0	0
9,964	27,794	14	(0.14 x T) - (EUR 1,409 x N)
27,519	74,517	30	(0.30 x T) - (EUR 5,856 x N)
73,779	157,806	41	(0.41 x T) - (EUR 14,053 x N)
157,806		45	(0.45 x T) - (EUR 20,365 x N)

Example:

T = EUR 44,500; N = 2 (married taxpayers)

T/N = EUR 22,250

I = (0.14 × EUR 44,500) - (EUR 1,409 x 2) = EUR 3,412

Please note that tax brackets indicated above are 2019 tax brackets.