Income tax basics in France
In France, income tax (impôt sur le revenu, IR) rests on a few core ideas: you are taxed as a « tax household » (foyer fiscal), under a progressive bracket scale, and the tax is collected directly from your salary or income through pay-as-you-earn withholding (prélèvement à la source). Alongside the IR, social levies such as the CSG and CRDS also apply. This chapter sets out the basics in plain language. (As of 2026; when in doubt, always check an official source.)
- Identify your tax household: single, married/civil-partnered (PACS), with or without dependants. This is the unit tax is calculated on, not the isolated individual.
- Work out the household’s net taxable income (income minus allowances and deductible expenses).
- Apply the family quotient: divide taxable income by the number of « parts », apply the progressive scale, then multiply back by the number of parts.
- Tax is then collected throughout the year via withholding (deducted from salary, or via instalments), with a reconciliation the following year after you file your return.
What matters
Income tax (impôt sur le revenu, IR) is a cornerstone of French taxation. Its distinctive feature is the combination of three mechanisms. The « tax household » (foyer fiscal) is the basic unit: you are not taxed alone, but as a household. A single person forms one household; a married or PACS couple usually forms a single one, with a joint return; children and other dependants are attached to that household. The progressive scale then applies. In 2026 (on 2025 income) it has five brackets: 0 %, 11 %, 30 %, 41 % and 45 %. The scale was uprated by roughly 0.9 % for inflation. Progressivity means each euro is taxed only at the rate of the bracket it falls into. The family quotient softens the tax according to household size. You divide taxable income by the number of parts (for example 2 parts for a couple, plus half a part per child for the first two), apply the scale, then multiply back. The benefit per half-part is, however, capped. Finally, withholding at source (prélèvement à la source, PAS) ensures pay-as-you-earn collection. For salaries and pensions, a rate is applied by the employer or pension fund: either your personalised rate calculated by the tax authority, or a neutral rate (standard grid) if you prefer not to share your rate. For income with no third-party payer (self-employed, rental, etc.), instalments are taken, generally on the 15th of each month. The CSG (general social contribution) and CRDS (contribution to the repayment of the social debt) are social levies distinct from the IR: on earned income, the CSG is 9.2 % and the CRDS 0.5 %, calculated on a slightly reduced base. Part of the CSG is deductible from taxable income the following year. This chapter is purely informational (as of 2026). Thresholds, rates and rules change: always verify the exact figures on an official source before making decisions.