The tables below show the amount payable at different levels of income, for single persons, married couples, and those in a civil partnership. The figures have been supplied by the French tax authority.
They do not take into account allowances and tax credits to which households may be entitled, eg, home-help. The income figures used are the net taxable income.
The tables are for those who are tax resident in France. Non-residents receiving rental income are taxed at the rate of 20% on net income up to €29,373 and at 30% above this sum, although it is possible to adopt a lower average rate based on your worldwide income if you can justify it, eg, home country tax return.
For both residents and non-residents, income from dividends and savings etc is subject to a flat tax, called the Prélèvement Forfaitaire Unique - PFU. In many cases, however, it may be more advantageous to opt for taxation under the progressive income tax scale, an option that can be selected when filing your tax return.
Single Person
A single person living alone only becomes liable if their net taxable income is over €17,000.
This threshold is increased for dependants; a single person with one child would not pay any income tax if their income was below €23,000; for two children the threshold is €29,000.
The figures below are for a single person with no dependants.
Married Couples/Civil Partners
A married couple (or a couple in a civil partnership) would pay no tax on income below €33,000.
The threshold is increased if there are dependant children in the household, to €38,500 for one child and to €45,000 for two children.
The figures below are for a couple without dependants.
Social Charges
In addition to income tax, taxpayers are also liable for the social charges. Details of the rates that apply this year, notably on pension income, can be seen at Social Charges on Pension Income 2026.
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