France
Individual - Sample personal income tax calculation
Last reviewed - 05 June 2025Taxable income (T) / Number of shares (N) | Rate (%) | Income tax (I) | |
Over (EUR) | Not over (EUR) | ||
0 | 11,497 | 0 | 0 |
11,497 | 29,315 | 11 | (0.11 x T) - (EUR 1,264.67 x N) |
29,315 | 83,823 | 30 | (0.30 x T) - (EUR 6,834.52 x N) |
83,823 | 180,294 | 41 | (0.41 x T) - (EUR 16,055.05 x N) |
180,894 | 45 | (0.45 x T) - (EUR 23,266.81 x N) |
Example:
T = EUR 70,000; N = 2 (married taxpayers)
T/N = EUR 35,000
I = (0.30 × EUR 70,000) - (EUR 6,834.52 x 2) = EUR 7,333.96
Please note that tax brackets indicated above are 2024 tax brackets.