Tax in France: 2025 Income Tax Brackets & Rates Explained

Updated: January 1, 2025 – Directorate for Legal and Administrative Information (Prime Minister’s Office)

Understanding Tax in France: How the System Works

If you’re living or working in France, understanding the income tax system is crucial to managing your finances effectively. The French tax system follows a progressive taxation model, meaning the more you earn, the higher the tax rate you pay.

How Is it Calculated?

In France, income tax is based on a tiered bracket system, where earnings are divided into different tax bands. Each band is taxed at a specific rate, ranging from 0% to 45%. The family quotient (quotient familial) also plays a key role in determining tax liability, taking into account household composition (single, married, with or without dependents).

🔹 Key Fact: The income tax scale is updated annually as part of the French national budget. The 2025 tax bracketsapply to income earned in 2024.

Income Tax Brackets in France for 2025 (Based on 2024 Income)

– Marginal Tax Rate (TMI): The highest tax rate applicable to your income bracket.
– Average Tax Rate: The actual percentage of your total earnings that go towards taxes.

Example: How Much Tax Do You Pay in France?

If you are a single person earning €30,000 per year, your tax calculation will be as follows:

• First €11,294 → 0% tax = €0
• €11,295 – €28,797 → 11% tax = €1,931.22
• €28,798 – €30,000 → 30% tax = €361

– Total tax owed: €2,292.22 (about 7.64% of income)

💡 Note: Your final tax bill may be reduced by deductions, tax credits, and exemptions available in France.

Who Needs to Pay it?

✔️ French residents: If France is your main place of residence, you must declare and pay tax on your worldwide income.
✔️ Non-residents: If you earn income from French sources (such as rental income, business income, or employment in France), you may still be subject to French taxation.

Additional Factors Affecting it

– Family Quotient (Quotient Familial): Adjusts tax rates based on household size, reducing tax burdens for families.
– Tax Deductions & Credits: Expenses such as childcare, home renovations, and eco-friendly investments can lower your tax bill.
– Social Charges (Prélèvements Sociaux): Additional contributions (e.g., CSG and CRDS) apply to certain income types.