France

Individual - Sample personal income tax calculation

Last reviewed - 14 February 2022
Taxable income (T) / Number of shares (N) Rate (%) Income tax (I)
Over (EUR) Not over (EUR)
0 10,225 0 0
10,225 26,070 11 (0.11 x T) - (EUR 1,124,75 x N)
26,070 74,545 30 (0.30 x T) - (EUR 6,078.05 x N)
74,545 160,336 41 (0.41 x T) - (EUR 14,278 x N)
160,336 45 (0.45 x T) - (EUR 20,691.44 x N)

Example:

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

T/N = EUR 35,000

I = (0.30 × EUR 70,000) - (EUR 6,078.05 x 2) = EUR 8,844

Please note that tax brackets indicated above are 2021 tax brackets.