What is the French income tax scale?

The income tax scale determines how much tax you owe in France. It’s progressive, meaning your taxable income is divided into brackets, each taxed at a different rate ranging from 0% to 45%.

When applying this tax scale to your taxable income, you must consider your family quotient—the number of parts (shares) assigned to your tax household. This depends on your marital status and the number of dependents.

Important note:

The income tax brackets are updated annually. For example, the 2025 tax scale applies to income earned in 2024, as defined in the Finance Law for 2025.

2025 Progressive Income Tax Brackets (for 2024 income):

• The marginal tax rate is the rate applied to the highest portion of your income.

• The average tax rate shows the effective rate applied across your total income and reflects the actual proportion of income paid as tax.

Note: The tax benefit for dependent children is subject to a ceiling, known as the quotient familial cap.

Example: Single person

Let’s say a single taxpayer (1 part) earns a net taxable income of €30,000, with no deductions or tax reductions.

Tax calculation:

• First €11,497: 0% tax → €0

• From €11,498 to €29,315: (€29,315 – €11,497) × 11% = €1,959.98

• From €29,316 to €30,000: (€30,000 – €29,315) × 30% = €205.50

Total gross tax due: €0 + €1,959.98 + €205.50 = €2,165.48

Although the marginal rate for this taxpayer is 30%, not all their income is taxed at this rate—only the portion above €29,315.