Income tax in France is structured around five income bands, with rates that apply to the fractional income within each band.
The tax bands and rates for 2022 (for 2021 income) are as follows:
Up to €10,225 | 0% |
€10,225 to €26,070 | 11% |
€26,070 to €74,545 | 30% |
€74,545 to €160,336 | 41% |
From €160,336 | 45% |
As income is taxed on a fractional, progressive basis, it means, for instance, that a someone with a net taxable income of €35,000 would pay no tax on the first €10,225, then at 11% for the income between €10,225 to €26,070 and at a rate of 30% on that part of your income between €26,070 and €74,545.
The table does not apply to non-residents, who pay at the minimum rate of 20% or 30% depending on type and level of income.
Accordingly, the following table shows the taxable income thresholds (after allowances) that apply for residents before you pay income tax in France.
The table shows that a couple with a taxable income below €29,008 would not pay income tax; a couple with two children would not be liable for tax if their joint taxable income was less than €39,233. A single person living on their own would pay no income tax if their taxable income was below €15,547.
The figures take account of the fact that if your tax due is less than €61 no tax is collected.
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In a future article we will publish the amount of income tax payable at different levels of income, for which we await government figures.
In addition to the basic rates of income tax, those with a taxable income of upwards of €250,000 pa are liable for a special tax called contribution exceptionnelle sur les hauts revenus.
This tax is at the rate of 3% on income up to €500,000, and at the rate of 4% on income above €500,000.
Married couples and those in a civil partnership are exempt up to €500,000, when they then become liable at the rate of 3% to €1m, and 4% above this figure.
The table excludes the social charges, which we covered in our article French Social Charges 2022.
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