🇫🇷 France Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for France in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.impots.gouv.fr
Key Facts — 2026
- →Income tax: 11%–45% progressive; 0% below €11,294.
- →Total employee social charges (including CSG/CRDS and sectoral contributions): ~30% of gross.
- →Total employer charges: up to 42% — making France among the highest total employment cost countries.
- →Impatriate regime: 50% income exclusion for qualifying expat hires for up to 8 years.
- →Wealth tax (IFI) applies to real estate assets exceeding €1.3M.
- →Effective rate at €100k gross: ~38% all-in for the employee.
Top Rate
45%
Effective @ $100k
38%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (EUR) | Income to (EUR) | Rate |
|---|---|---|
| 0 | EUR 11,294 | 0% |
| 11,295 | EUR 28,797 | 11% |
| 28,798 | EUR 82,341 | 30% |
| 82,342 | EUR 177,106 | 41% |
| 177,107 | No limit | 45% |
Standard deduction: EUR 4,321 applied before brackets.
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (EUR) |
|---|---|---|---|
| CSG / CRDS (social levies, employee) | employee | 9.80% | No cap |
| Health / Pension / Unemployment (employee total) | employee | 22% | No cap |
| Employer social contributions (total) | employer | 42% | No cap |
Special Tax Regimes
Impatriate Regime
Up to 8 yearsQualifying employees who relocate to France from abroad may exclude 50% of their salary and 50% of foreign-source investment income for up to 8 years.
Qualifiers: Employees hired from abroad or seconded to a French entity; must not have been French tax resident in the 5 prior years
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.