France

Individual - Sample personal income tax calculation

Last reviewed - 05 June 2025

Taxable income (T) / Number of shares (N)		Rate (%)	Income tax (I)
Over (EUR)	Not over (EUR)	Rate (%)	Income tax (I)
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.