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France
Individual - Sample personal income tax calculation
Last reviewed - 22 November 2019| Taxable income (T) / Number of shares (N) | Rate (%) | Income tax (I) | |
| Over (EUR) | Not over (EUR) | ||
| 0 | 9,964 | 0 | 0 |
| 9,964 | 27,519 | 14 | (0.14 x T) - (EUR 1,394.96 x N) |
| 27,519 | 73,779 | 30 | (0.30 x T) - (EUR 5,798 x N) |
| 73,779 | 156,244 | 41 | (0.41 x T) - (EUR 13,913.69 x N) |
| 156,244 | 45 | (0.45 x T) - (EUR 20,163.45 x N) | |
Example:
T = EUR 44,500; N = 2 (married taxpayers)
T/N = EUR 22,250
I = (0.14 × EUR 44,500) - (EUR 1,394.96 x 2) = EUR 3,440
Please note that tax brackets indicated above are 2018 tax brackets.
