What is the France Income Tax Calculator?
Applies to France only. This tool estimates French personal income tax (impôt sur le revenu) for the 2024 tax year (income earned in 2023, taxed in 2024) using the official progressive brackets and the quotient familial (family quotient) system. It is an estimate and does not include the décote, special reductions, or social contributions (CSG/CRDS).
How to use it
Enter your net taxable income (revenu net imposable) for the year, select your marital status, and the number of dependent children. The calculator divides your income into "parts" using the family quotient, applies the progressive scale to the income per part, then multiplies the resulting tax back by the number of parts.
The formula explained
The 2024 brackets (per part) are: 0% up to €11,294; 11% from €11,294 to €28,797; 30% from €28,797 to €82,341; 41% from €82,341 to €177,106; 45% above €177,106. A single person counts as 1 part, a married/PACS couple as 2 parts, the first two children add 0.5 part each, and each further child adds 1 full part.
$$\text{Tax} = T\!\left(\frac{\text{Income}}{N}\right) \times N$$
$$\text{where}\quad \left\{ \begin{aligned} N &= 1 + 0.5\,\text{Children} \quad (\text{first 2; +1 each beyond}) \\ T(x) &= \textstyle\sum_i \text{rate}_i \cdot \max(0,\ \min(x, b_{i+1}) - b_i) \end{aligned} \right.$$
Worked example
A single person (1 part) earning €30,000: the first €11,294 is untaxed; €11,294–€28,797 (€17,503) is taxed at 11% = €1,925.33; €28,797–€30,000 (€1,203) is taxed at 30% = €360.90. Total ≈ €2,286.23. (Older scales using €28,798 give ≈ €2,287.23.)
$$11\% \times 17{,}503 = 1{,}925.33$$
$$30\% \times 1{,}203 = 360.90$$
$$1{,}925.33 + 360.90 \approx 2{,}286.23$$
FAQ
Is this exact? No — it omits the décote (low-income relief) and various credits, so real tax can be lower.
What income do I enter? Your net taxable income after the standard 10% deduction or actual expenses.
Does it cover couples? Yes, married/PACS couples filing jointly use 2 parts.
