2026 Tax Brackets

French Income Tax Simulator 2026

Calculate your income tax with progressive brackets, family quotient, and see your marginal rate.

Your tax situation

Annual net taxable income (€)

Family situation

Number of dependent children

Number of tax shares

Income tax

5 886 €

1 parts

Marginal rate (TMI)

30 %

Effective tax rate

14.0 %

Net income after tax

36 114 €

Tax per share

5 886 €

Bracket breakdown

Bracket 0 % : 0 - 11 294 €0 €

Bracket 11 % : 11 295 - 28 797 €1 925 €

Bracket 30 % : 28 798 - 82 341 €3 961 €

Bracket 41 % : 82 342 - 177 106 €0 €

Bracket 45 % : > 177 107 €0 €

The progressive income tax brackets

French income tax is calculated using 5 progressive brackets. Each bracket only applies to the portion of income within that range, which means the marginal rate is not the average rate.

Family quotient: how does it work?

The family quotient divides taxable income by the number of household shares. A single person has 1 share, a married couple has 2 shares. Each dependent child adds 0.5 shares (1 share from the 3rd child onward). Single parents receive an additional half share.

Marginal rate vs effective rate: what's the difference?

The marginal tax rate (TMI) is the rate of the highest bracket your income reaches. The effective rate is the total tax divided by taxable income. Knowing your TMI is essential for optimizing investments (PER, life insurance) and anticipating the tax impact of additional income.

Frequently asked questions about income tax

How do progressive brackets work?▼

There are 5 brackets: 0% up to 11,294 EUR, 11% up to 28,797 EUR, 30% up to 82,341 EUR, 41% up to 177,106 EUR, and 45% above.

What is the family quotient?▼

It divides taxable income by the number of household shares (1 for single, 2 for couple, +0.5 per child) to reduce tax for families.

What's the difference between marginal and effective rate?▼

The marginal rate is the rate of the highest bracket. The effective rate is total tax divided by income. The marginal rate is always higher or equal to the effective rate.

Does withholding at source change the tax amount?▼

No, it's a collection method. The total amount remains identical, it's simply collected monthly.

How to optimize income tax?▼

Main levers are PER (deductible contributions), donations (66-75% tax credit), home employment (50% tax credit), and rental investment (Pinel, real estate deficit).