French Income Tax Brackets 2026

Each year, the French Finance Act adjusts the brackets of the progressive income tax (barème progressif de l’impôt sur le revenu) to offset inflation and preserve the purchasing power of taxpayers. In 2026, for income earned during the 2025 calendar year, the tax brackets are officially indexed upward by 0.9%.

New French Income Tax Brackets for 2026

The income tax bar for 2026 (applied per tax share or part de quotient familial) is structured as follows:

1. Up to €11,624: Taxed at 0% (Non-taxable band)
2. From €11,624 to €29,028: Taxed at 11%
3. From €29,028 to €83,147: Taxed at 30%
4. From €83,147 to €180,346: Taxed at 41%
5. Above €180,346: Taxed at 45%

Why the 0.9% Indexation Matters

Without this adjustment, a worker whose salary rises to match inflation would be pushed into a higher tax bracket, a phenomenon known as bracket creep. As a result, they would pay a higher percentage of their income in tax, despite having no increase in real purchasing power.

Thanks to the 0.9% indexation, if your income did not increase by more than 0.9% compared to the previous year, your total French income tax liability will slightly decrease or remain stable.

How to Estimate Your Tax Bill

The French tax calculation involves several variables:

• Quotient Familial: Your household shares. A single adult represents 1 share, a married couple represents 2, the first two children add 0.5 shares each, and subsequent children add 1 share each.
• Standard Deductions: A default 10% deduction is applied to your salary for professional expenses before the tax brackets are applied (capped at a statutory limit). To understand how your gross compensation converts to net, check out our Gross to Net Salary Guide.
• Progressive Calculation: Your net taxable income divided by your household shares is run through the progressive bands, and the result is multiplied back by the number of shares.

To avoid running these complicated formulas manually, you can use our free French Income Tax Calculator to estimate your taxes and determine your marginal tax rate (TMI) instantly. For property owners, you might also want to consult the latest Notary Fees Increase Guide to anticipate other tax updates in France.