France Tax Calculator 2025 (Impôt sur le revenu + cotisations)
Live- Estimates use 2025 FR tax tables. Consult a tax professional before filing.
In France, the path from salaire brut to salaire net runs through two big layers: the income tax (impôt sur le revenu) computed from the five tranches d'imposition, and the cotisations sociales withheld by your employer. The cotisations cover social security, retirement, unemployment, and the CSG-CRDS contribution to the general social budget. Combined, they typically claim 22 to 25 percent of gross before income tax is even computed. Income tax itself is then withheld monthly through the prélèvement à la source system that has been in place since 2019.
This calculator uses the 2025 tranches: 0 percent up to €11,294, 11 percent up to €28,797, 30 percent up to €82,341, 41 percent up to €177,106, and 45 percent above. It computes cotisations sociales at a simplified combined rate of about 22 percent (9.7 percent CSG-CRDS plus 12.3 percent for sécurité sociale and retraite). For a single filer without children (1 part on the quotient familial), the figure shown is the net you would see on your fiche de paie before income-tax withholding.
A rough sanity check: a single cadre on €45,000 brut takes home about €35,000 net after cotisations sociales, and pays roughly €4,500 in income tax across the year through prélèvement à la source. If your figure differs, look at whether you are claiming a different quotient familial, whether you have a PER contribution to deduct, or whether you receive other taxable benefits that should be added to gross.
The Plan d'Épargne Retraite (PER) is the main pre-tax retirement vehicle in France. Contributions are deductible from your taxable income up to 10 percent of net taxable income, capped around €35,194 in 2025 for high earners. A PER input is provided and is subtracted from gross before brackets are applied, so a €4,000 contribution at a 30 percent marginal rate saves €1,200 in income tax.
How the French tranches d'imposition work
The five 2025 brackets are progressive and marginal. A single filer with €40,000 of taxable income pays 0 percent on the first €11,294, 11 percent on the slice from €11,294 to €28,797, and 30 percent on the slice from €28,797 to €40,000. The total is roughly €4,720. The 30 percent figure is the marginal rate; the effective rate is closer to 12 percent. Crossing into a higher bracket only changes the rate on the additional euros, not the whole income, which is a common source of confusion.
The quotient familial (not yet modelled)
France computes income tax using a family quotient: taxable income is divided by the number of parts (1 for a single filer, 2 for a married couple, 0.5 per dependent child for the first two children, 1 per child thereafter), the tax is computed on the per-part amount using the brackets, then multiplied by the number of parts. The system can dramatically reduce tax for households with children. This calculator currently uses 1 part (single, no dependents). A family quotient input is on the roadmap.
Cotisations sociales: what they cover
The roughly 22 percent withheld from gross for cotisations sociales splits into several components. The most visible is CSG-CRDS at 9.7 percent (of which 6.8 percent is deductible from taxable income). The rest covers sécurité sociale (maladie, maternité), retraite (vieillesse plafonnée and déplafonnée), and assurance chômage. The calculator combines these into a single 22 percent line for simplicity. Your fiche de paie will show each line item separately.
For cadres there is an additional retraite complémentaire AGIRC-ARRCO contribution above the plafond de la Sécurité sociale (€47,100 in 2025), which is not yet modelled here. Workers earning above the plafond should expect their actual cotisations to be slightly higher than the figure shown.
Prélèvement à la source
Income tax in France has been withheld at source since 2019. Your employer applies a personalised rate (taux personnalisé) communicated by the tax administration based on the prior year's return. The calculator shows the annual income tax bill computed from the current brackets; spread evenly across 12 months, that is roughly your monthly prélèvement, adjusted for the annual taux personnalisé.
PER and other deductions
The Plan d'Épargne Retraite is the main pre-tax retirement product in France. Contributions are deductible at your marginal rate, with the annual cap at 10 percent of net taxable income (capped at €35,194 in 2025). A €5,000 PER contribution at a 41 percent marginal rate saves €2,050 in income tax. The calculator accepts a PER input and applies it as a deduction before bracket math.
What this calculator does not include
Quotient familial (parts for marriage and dependents). Crédit d'impôt for services à la personne, garde d'enfants, employment of domestic help. The taux neutre versus taux personnalisé question for new joiners. Revenus fonciers, plus-values, dividendes (taxed under different schedules including the prélèvement forfaitaire unique). The contribution exceptionnelle sur les hauts revenus that adds 3 to 4 percent above €250,000. For most salariés on a fixed salary the calculator gives a close estimate; full filing requires the annual déclaration with all reliefs and credits applied.
Frequently asked questions
Not yet. The calculator currently uses 1 part (single filer, no dependents). The French quotient familial divides taxable income by the number of parts, applies brackets, then multiplies the resulting tax by parts. Households with children typically pay much less tax than this calculator shows. A quotient familial input is on the roadmap.
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