France

Individual - Sample personal income tax calculation

Last reviewed - 05 June 2025

Taxable income (T) / Number of shares (N)		Rate (%)	Income tax (I)
Over (EUR)	Not over (EUR)	Rate (%)	Income tax (I)
0	10,777	0	0
10,777	27,478	11	(0.11 x T) - (EUR 1,185.47 x N)
27,478	78,750	30	(0.30 x T) - (EUR 6,408.29 x N)
78,750	168,994	41	(0.41 x T) - (EUR 15,048.99 x N)
168,994		45	(0.45 x T) - (EUR 21,808.75 x N)

Example:

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

T/N = EUR 35,000

I = (0.30 × EUR 70,000) - (EUR 6,408.29 x 2) = EUR 8,133.42

Please note that tax brackets indicated above are 2022 tax brackets.