France Income Tax Calculator (Impôt sur le revenu, Quotient familial)

About the France Income Tax Calculator (Impôt sur le revenu, Quotient familial)

Work out French income tax (impôt sur le revenu) the way the tax office does. Enter your household’s net taxable income (revenu net imposable), or your salaries and let the calculator take the 10 % allowance for work expenses; then your situation and your children. It counts your parts of family quotient (quotient familial), applies the scale to the income per part, caps the saving the children and other extra half-parts give (plafonnement), applies the décote that lowers small taxes, your tax reductions and credits, and tells you what is left to pay after the tax already withheld at source.

Every step is shown, to the euro, with your marginal rate (tranche marginale d’imposition, TMI) and your average rate. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the tax for the year, with the first rows of each table, while every other figure stays hidden until you unlock it with a Pro pass.

The scale for 2025 income

The scale applies to the income of one part (Service-Public, the income tax scale):

• up to 11 600 €: 0 %;
• from 11 601 € to 29 579 €: 11 %;
• from 29 580 € to 84 577 €: 30 %;
• from 84 578 € to 181 917 €: 41 %;
• above 181 917 €: 45 %.

The household’s net taxable income is divided by its parts, the scale is applied to the result and the tax is multiplied by the parts again. Each euro is taxed at the rate of its band only: moving into a higher band never taxes the income below it at the higher rate. The tax office works every amount out to the nearest euro (BOFiP BOI-IR-LIQ-20-20-40).

Parts of family quotient (quotient familial)

A single, divorced, separated or widowed person has 1 part and a married or PACS couple 2. Each of the first two dependent children adds half a part and each child from the third a whole part; a child in alternating residence adds half of that. A single parent living alone with the children (case T) gets half a part more (a quarter for one child in alternating residence only), and a widowed person with dependent children keeps the couple’s 2 parts (couple, single parent, widowed). An invalidity card or pension of 40 % or more, a veteran over 74 and, for a person living alone without dependants, having raised a child alone for five years give half a part more; a single person can have only one of these (single person).

The cap on the family quotient (plafonnement)

The saving the extra parts give is capped: at most 1 807 € for each half-part above 1 part (2 for a couple), half of that for a quarter-part, 4 262 € for a single parent’s first child (2 131 € for each of the first two children in alternating residence) and 1 079 € for the half-part of a person who raised a child alone. The tax office works the tax out twice — with all your parts, and with 1 or 2 parts less the caps — and keeps the higher. Invalidity and veteran half-parts then give back up to 1 801 € more, and a widowed parent up to 2 011 € (BOFiP BOI-IR-LIQ-20-20-20).

The décote, reductions and credits

When the gross tax is at most 1 982 € for a single person or 3 277 € for a couple, a décote of 897 € (1 483 € for a couple) less 45,25 % of the tax comes off (Service-Public). Tax reductions (réductions d’impôt) then lower the tax down to zero, never below. A tax under 61 € at that point is not collected. Tax credits (crédits d’impôt) come off last, and what they exceed the tax by is paid back to you.

From salaries to net taxable income

Net taxable salaries — the "net imposable" on your payslips, added up for the year — get a 10 % allowance for work expenses, at least 509 € and at most 14 555 € for each member of the household; instead, each of you can deduct actual expenses (frais réels) with receipts (Service-Public). On 30 000 € of salaries the allowance leaves 27 000 €. For actual car expenses, the France Mileage Allowance Calculator works out the scale amount, and the France Gross-to-Net Salary Calculator gives a month’s net taxable pay.

Limitations

• Income taxed at flat rates (investment income, property gains) and the contributions on high incomes are not included.
• Residents of the overseas départements get a reduction of their tax that is not applied here.
• The year of a marriage, PACS, divorce or death, when two returns are filed, is not covered; nor are dependent adults other than your children.
• Pensions have an allowance of their own: enter them already net of it under other net taxable income.
• Reductions and credits are taken as the amounts you enter; their own ceilings, and the overall cap on tax advantages, are not checked.
• Non-residents are taxed under other rules.
• An estimate from the published scale, not tax advice: your tax notice (avis d’impôt) decides.

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