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.