The income tax season will soon begin in France, with tax declarations on 2021 income that must be submitted next month.
Below we set out an estimate of the level of income tax you might expect to pay in France for different levels of income, for both single persons and for a married couple, or those in a civil partnership. The figures have been supplied by the French tax authority.
The determination of your net taxable income is made by taking into account allowances and deductions to which you may be eligible, e.g., 10% personal allowance, tax credits for energy conservation, deductible rental losses.
The tables are for those who are tax resident in France.
Non-residents receiving rental income pay income tax at the rate of 20% on net income up to €26,070 and at 30% beyond this sum.
For both residents and non-residents, income from dividends and savings etc is subject to flat tax (Prélèvement Forfaitaire Unique - PFU), rules which you can read about at Taxation of Investment Income.
Single Person
The table below shows that for a single person no income tax is payable if your net taxable income is below €15,174
This threshold is increased if you have dependants in the household; a single person with one child would pay no income if their income was below €20,500, and for two children it would be €25,000.
The figures below are for a single person without dependants in the household.
Single Person - French Tax Payable 2022 | |
€16,000 | €132 |
€17,000 | €292 |
€18,000 | €452 |
€20,000 | €771 |
€25,000 | €1,570 |
€28,000 | €2,322 |
€30,000 | €2,922 |
€33,000 | €3,822 |
€35,000 | €4,422 |
€40,000 | €5,922 |
€45,000 | €7,422 |
€50,000 | €8,922 |
€55,000 | €10,422 |
€60,000 | €11,922 |
€65,000 | €13,422 |
€70,000 | €14,922 |
€80,000 | €18,522 |
€90,000 | €22,622 |
€100,000 | €26,722 |
Married Couple
The second table shows that for a married couple or those in a civil partnership with no dependants no income tax is payable with a net taxable income no higher than €29,000.
The threshold is increased if there are dependant children in the household, to €33,000 for one child and to €38,000 for two children.
The figures below are for a couple without dependants.
Couple - French Tax Payable 2022 | |
€30,000 | €220 |
€33,000 | €699 |
€35,000 | €1,018 |
€37,000 | €1,338 |
€40,000 | €1,817 |
€43,000 | €2,297 |
€45,000 | €2,616 |
€47,000 | €2,921 |
€50,000 | €3,251 |
€53,000 | €3,744 |
€55,000 | €4,344 |
€57,000 | €4,944 |
€60,000 | €5,844 |
€65,000 | €7,344 |
€70,000 | €8,844 |
€75,000 | €10,344 |
€80,000 | €11,844 |
€85,000 | €13,344 |
€90,000 | €14,844 |
€100,000 | €17,844 |
Source: Impots.gouv.fr
Social Charges
These figures exclude social charges (prélèvements sociaux) to which you will be liable.
You can find more information about the rules (rates, reductions and exemptions) that apply at French Social Charges 2022.
The social charges will appear on your income tax notice.
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