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	10,084	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.