French Income Tax Calculator
Uses the 2026 barème (on 2025 income), indexed +0.9%. Source: impots.gouv.fr.
Estimated income tax
€6,604
- Monthly (prélèvement à la source)
- €550
- Effective tax rate
- 14.7%
- Quotient familial (parts)
- 1.0
- Net taxable income after tax
- €38,396
Income tax only. It excludes cotisations sociales and any mutuelle. The gross approximation uses an indicative 22% employee cotisations estimate, which varies by status.
Updated October 2026. French income tax (impôt sur le revenu) is progressive, charged in tranches under a yearly barème set by Parliament. Since 2019 it is collected by pay-as-you-earn withholding (prélèvement à la source), yet almost everyone still files an annual déclaration de revenus on impots.gouv.fr. Tax applies to the foyer fiscal via the quotient familial, and résidents fiscaux are taxed on their worldwide income. Savings and investment income pays a separate 31.4% flat tax since 1 January 2026, and every account held abroad goes on form 3916.
Key takeaways
- Income tax is progressive, applied in tranches under the annual barème (see impots.gouv.fr for current thresholds and rates).
- Prélèvement à la source withholds tax monthly from salaries and pensions since 2019.
- You still file an annual déclaration de revenus each spring, normally online on impots.gouv.fr.
- Tax is assessed on the foyer fiscal, and the quotient familial (parts) reflects household size.
- Résidents fiscaux are taxed on worldwide income, with tax treaties to avoid double taxation.
- Interest, dividends and capital gains pay the 31.4% flat tax (PFU) since 1 January 2026, up from 30%; Livret A, LDDS and LEP interest stays exempt.
- Foreign banks and fintechs withhold nothing, so you declare their interest yourself and list each foreign account on form 3916.
Who pays income tax in France?
French income tax is owed by anyone who is a résident fiscal. Under French law you are generally resident if your main home (foyer) is in France, you spend more than 183 days a year in France, or your main professional or economic activity is in France. Meeting any one of these tests is enough.
Residents are taxed on worldwide income, while non-residents are taxed only on French-source income such as French salary or French rental income. The detailed residency rules and edge cases are set out by the DGFiP on impots.gouv.fr and explained on service-public.fr.
How is income tax calculated with the barème?
France uses a progressive barème: taxable income is split into successive tranches (brackets), and each tranche is taxed at its own rate, from a 0% band at the bottom up to the top marginal rate. Only the income within a bracket is taxed at that bracket's rate, so a pay rise never lowers your take-home pay.
The exact thresholds and rates are set each year in the budget law and are revalued regularly, so always check the current barème rather than memorising figures. You can find the current brackets and an official simulator on impots.gouv.fr, with plain-language explanations on service-public.fr.
The barème applies per part
How does prélèvement à la source work?
Since January 2019, income tax is collected by prélèvement à la source (PAS), meaning it is withheld each month rather than paid a year in arrears. For employees and pensioners, your employer or pension fund applies a taux (rate) provided by the DGFiP and shows the deduction on your payslip.
The self-employed and people with property income instead pay monthly or quarterly acomptes (instalments) debited directly from their bank account. You can adjust your rate or instalments in your personal space on impots.gouv.fr when your income changes.
Do you still file a return?
The annual déclaration de revenus is still required: withholding at source does not replace it. Each spring, almost everyone, including employees, must file a return, normally online on impots.gouv.fr. The return reconciles what was withheld against what is actually owed.
The declaration is where you report household changes, claim deductions and tax credits, and declare income not covered by withholding. Depending on the result you may receive a refund or have a balance to pay later in the year. Deadlines vary by département and filing method, so check the current dates on service-public.fr.
How are residents taxed on worldwide income?
French tax residents are taxed on their worldwide income: foreign salary, foreign rent, and foreign investment income must all be declared in France. To prevent the same income being taxed twice, France has tax treaties (conventions fiscales) with many countries.
Treaties typically relieve double taxation either by exempting certain foreign income (while still counting it to set your rate) or by granting a tax credit for tax already paid abroad. Because each treaty differs, check the relevant convention and the guidance on impots.gouv.fr.
How are savings and investment income taxed in 2026?
Interest, dividends and capital gains pay the prélèvement forfaitaire unique (PFU, or flat tax) of 31.4% since 1 January 2026, outside the progressive barème. It was 30% through 2025; the 2026 social security finance law (LFSS 2026) raised the CSG part from 9.2% to 10.6%, and most English-language guides still quote the old rate. Interest on the Livret A, LDDS, LEP and Livret Jeune stays fully exempt, while assurance vie gains and rental income keep the old 17.2% social levies.
Collection depends on where the money sits. A French bank withholds an advance (acompte) on interest at source, and your annual return settles the balance. A foreign bank or fintech (Trade Republic, Klarna, Raisin's partner banks, Wise, bunq, N26, Revolut on its Lithuanian entity) withholds nothing, so you declare the interest yourself and pay the full 31.4% after filing. If your marginal income tax rate is below 12.8%, you can opt for the barème instead of the 12.8% part; under the 2026 finance law that choice can now be revoked. The service-public.fr guides cover the option in detail.
| Component | Rate 2026 | On €1,000 (2026) | On €1,000 (2025) |
|---|---|---|---|
| Income tax (prélèvement forfaitaire) | 12.8% | €128 | €128 |
| CSG | 10.6% (was 9.2%) | €106 | €92 |
| CRDS | 0.5% | €5 | €5 |
| Prélèvement de solidarité | 7.5% | €75 | €75 |
| Total flat tax | 31.4% (was 30%) | €314 | €300 |
Do you have to declare bank accounts held abroad?
Every French tax resident must list each bank account opened, held, used or closed outside France during the year on form 3916, filed with the annual income tax return. The duty applies even to a small or empty account, and it is the filing newcomers most often miss, because the home-country account they keep, or the fintech they opened before arriving, never feels foreign. Crypto accounts on exchanges abroad have their own section, 3916-bis.
In practice that covers the account you left at home and the common fintech accounts held abroad: Wise (Belgian IBAN), bunq (Netherlands), Klarna (Sweden), the banks behind Raisin, and Revolut accounts still on its Lithuanian entity. Interest on these accounts is not taxed at source, so it goes on the return at 31.4% as well. The tax office can see the domestic side through FICOBA, the national register of accounts held in France, which you can consult yourself in your personal space on impots.gouv.fr. Our fintech apps guide shows which providers withhold tax and which do not.
Sources: impots.gouv.fr (DGFiP), service-public.fr, and the LFSS 2026 social levy change, as of October 2026. The barème thresholds, rates, and deadlines change yearly, so verify current figures with the official sources before acting.
Frequently Asked Questions
Who has to pay income tax in France?
Anyone who is a résident fiscal in France pays French income tax on their worldwide income. You are generally a tax resident if your main home (foyer) is in France, you spend more than 183 days a year there, or your main professional or economic activity is in France. Non-residents are taxed only on French-source income.
How does prélèvement à la source work?
Since 2019, income tax is withheld at source (prélèvement à la source). For employees and pensioners, your employer or pension fund deducts tax each month based on a rate set by the DGFiP. The self-employed and those with property income pay monthly or quarterly acomptes (instalments) directly to the tax authority.
Do you still have to file a tax return in France?
Yes. Even with withholding at source, almost everyone must file an annual déclaration de revenus in the spring, usually online on impots.gouv.fr. The return reconciles what was withheld against what is actually owed, and it captures household changes, deductions, and credits. You may receive a refund or a balance to pay.
What is the foyer fiscal and the quotient familial?
France taxes the household (foyer fiscal), not the individual. The quotient familial divides taxable income by a number of parts based on household size: each adult counts as one part and children add further parts. Dividing income across more parts before applying the barème can lower the household's effective tax rate.
Are residents taxed on income earned abroad?
Yes. French tax residents are taxed on their worldwide income, including foreign salary, rent, and investment income. France has tax treaties with many countries to avoid double taxation, typically by exempting certain foreign income or granting a tax credit for tax already paid abroad.
What is the flat tax rate on savings and investments in France in 2026?
The prélèvement forfaitaire unique (PFU, or flat tax) is 31.4% since 1 January 2026: 12.8% income tax plus 18.6% social levies, after the 2026 social security finance law raised the CSG from 9.2% to 10.6%. It was 30% through 2025. Assurance vie and rental income keep 17.2% social levies.
Do I have to declare a Wise, Revolut or other foreign account?
Yes. A French tax resident must list every bank account held outside France each year on form 3916, filed with the income tax return. That covers Wise (Belgium), bunq (Netherlands), Klarna (Sweden), Raisin's partner banks and Revolut accounts still on its Lithuanian entity, and their interest is not taxed at source.
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