Income tax simulator (France)
Estimate the 2026 French income tax (impôt sur le revenu) on 2025 income with the progressive scale, the family quotient and its cap, and the décote.
France — Code général des impôts, art. 193 to 197, loi de finances pour 2026 (income of 2025). Rules in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
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Frequently asked questions
How many parts does my household have?
A single person has 1 part and a married or PACS couple 2 parts. The first two dependent children add half a part each and every further child a full part. A single parent who raises the children alone (box T) gets an extra half-part.
What is the marginal tax rate?
It is the rate of the highest bracket reached by your income per part: 0%, 11%, 30%, 41% or 45%. Only the part of the income inside each bracket is taxed at that bracket's rate, so the average rate is always lower.
What is the family quotient cap?
Children and other extra half-parts lower the tax, but the saving is capped: € 1,807 per half-part for 2025 income. The tax is also computed with the base parts only, minus the caps, and the higher of the two results is kept.
Who benefits from the décote?
Households whose gross tax is below € 1,982 (single) or € 3,277 (couple). The reduction equals € 897 or € 1,483 minus 45.25% of the gross tax, so it fades out as the tax grows.
Is this the amount withheld from my salary?
Not exactly. The withholding (prélèvement à la source) uses a rate computed from your previous return. This simulator gives the final tax of the year; the difference is regularised in the summer after you file the return.
How the French income tax simulator works
This simulator estimates the French income tax (impôt sur le revenu) due in 2026 on the income earned in 2025. You enter your family situation, the number of dependent children, the salaries of the household before the 10% deduction, other net taxable income and deductible charges. It returns the tax due, the number of parts of the family quotient, the marginal and the average tax rates, every calculation step and the progressive scale bracket by bracket. It is meant for households filing a tax return in France who want to anticipate the amount before the official simulator or the return.
Salaries receive the 10% deduction (minimum € 509 and maximum € 14,555 per person). The net taxable income is divided by the number of parts and taxed by the scale of the loi de finances pour 2026 (Code général des impôts, art. 197): 0% up to € 11,600, 11% up to € 29,579, 30% up to € 84,577, 41% up to € 181,917 and 45% above. The advantage of the extra half-parts is capped at € 1,807 each (€ 4,262 for the first child in box T, € 1,079 in box L), and widowers get an additional reduction of up to € 2,011. The décote is € 897 (single) or € 1,483 (couple) minus 45.25% of the gross tax. The tax is rounded to the euro and a net tax below € 61 is not collected.
Example: a single person without children has a net taxable income of € 30,000 and 1 part. The first € 11,600 are taxed at 0%, then 11% on € 17,979 gives € 1,977.69 and 30% on the remaining € 421 gives € 126.30. The total is € 2,103.99, rounded to a tax of € 2,104, which is a marginal rate of 30% and an average rate of 7.01%. Limitations: tax credits and reductions, shared custody, capital income taxed at the flat rate and the exceptional contribution on high incomes are not included, so the result is only an estimate.