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)
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.