French Income Tax Simulator 2026

Income tax in France is calculated using a progressive scale composed of five brackets. The family quotient mechanism divides taxable income by the number of tax shares in the household, which reduces the tax for families. A single person has one share, a married or civil-partnership couple has two shares, and each dependent child adds half a share for the first two and a full share from the third onward. This progressive system means that each additional euro is not taxed at the same rate: only the portion that exceeds a bracket threshold is subject to the higher rate.

The 2026 scale (applicable to 2025 income) includes the following brackets: 0% up to 11,497 euros per share, 11% from 11,497 to 29,315 euros, 30% from 29,315 to 83,823 euros, 41% from 83,823 to 180,294 euros, and 45% above 180,294 euros. The marginal tax rate (TMI) corresponds to the rate applied to the last bracket of income reached. It is an essential indicator for evaluating the tax impact of additional income or deduction schemes like the PER.

The average tax rate, often confused with the TMI, represents the ratio of tax actually paid to total income. It is always lower than the TMI because the first brackets of income are taxed at lower rates or even at 0%. For example, a single person earning 35,000 euros pays approximately 3,200 euros in tax, an average rate of about 9%, while their TMI is 30%. Understanding this difference is fundamental for optimising your tax situation.

The discount (decote) is a relief mechanism applicable to taxpayers whose gross tax is below a certain threshold. It progressively reduces the tax for modest households, avoiding an overly abrupt threshold effect between the 0% and 11% brackets. For a single person, the discount applies when the gross tax is below 1,352 euros. For a couple, this threshold is 2,037 euros. This simulator automatically incorporates the discount calculation applicable to your situation.