Estimate your French impôt sur le revenu for 2025 using the quotient familial system, 10% professional abatement, and CSG/CRDS social contributions.
| Band | Income per part (quotient) | Rate |
|---|---|---|
| Tax-free band | Up to €11,497 | 0% |
| Band 2 | €11,498 – €29,315 | 11% |
| Band 3 | €29,316 – €83,823 | 30% |
| Band 4 | €83,824 – €180,294 | 41% |
| Top band | Over €180,294 | 45% |
Applied to income ÷ parts, then multiplied by parts. Taxable income = gross − 10% abatement − deductible CSG.
| Contribution | Employee rate | Notes |
|---|---|---|
| CSG (déductible) | 6.8% | On 98.25% of gross — deductible from taxable income |
| CSG (non-déductible) | 2.4% | On 98.25% of gross — not deductible |
| CRDS | 0.5% | On 98.25% of gross — not deductible |
| Retraite de base (pension) | 6.9% + 0.4% | Capped at €46,368/yr; uncapped part 0.4% |
| Retraite complémentaire AGIRC-ARRCO T1 | 3.15% | Up to €3,864/month |
| Maladie / prévoyance | 0.75% – 3% | Varies by employer agreement |
The number of fiscal "parts" that determine your tax. A single person = 1 part, a couple = 2 parts, each dependent child adds 0.5 parts (first two children) or 1 part (third and beyond). The income is divided by the parts, tax is calculated per part, then multiplied back. More parts = lower effective rate.
Employees automatically benefit from a standard 10% deduction on gross salary (minimum €495, maximum €14,426 for 2025) to cover work-related expenses. It reduces taxable income before applying the brackets.
Partially. The deductible portion of CSG (6.8% applied to 98.25% of gross) reduces your taxable income. The non-deductible CSG (2.4%) and CRDS (0.5%) do not reduce taxable income.
France uses a Pay-As-You-Earn (PAYE / prélèvement à la source) system since 2019. Your employer deducts estimated income tax monthly at a rate set by the tax authority. A final annual settlement (déclaration de revenus) adjusts for any over- or under-payment by September of the following year.
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