French tax rates 2026

Income tax scale

French income tax is bracketed: each slice of taxable income is taxed only at the rate of the bracket it falls into.

Décote — single filer

An automatic rebate that cancels tax at the bottom of the scale.

45.25%

Décote — couple

An automatic rebate that cancels tax at the bottom of the scale.

45.25%

Family quotient cap

The maximum tax saving each additional half-part of the household can produce.

€1,807

Standard 10% deduction for work expenses

Applied to salaries by default, between a floor and a cap, unless actual expenses are claimed.

10%

10% allowance on pensions

The pension-side counterpart of the standard work-expense deduction.

10%

Allowance for elderly or disabled taxpayers

An allowance on total income that tapers off as household income rises.

€2,795

Cap on deductible family support payments

The maximum amount deductible per supported adult child.

€6,855

Tax reduction for charitable donations

The share of a donation to a qualifying body that reduces tax, within a percentage of taxable income.

66%

Employee social contributions

The employee share withheld from gross pay to reach taxable net pay.

22%

Severance pay exemption

The share of severance or settlement pay exempt from income tax, capped in multiples of the social security ceiling.

50%

Annual social security ceiling (PASS)

The reference figure behind many French social and tax caps.

€48,060

Social levies — investment products

CSG, CRDS and the solidarity levy on interest, dividends, PEA and PER.

18.6%

Deductible CSG

The share of CSG that is deducted from the following year's taxable income.

6.8%

Income tax share of the flat tax

The income tax component of the flat tax on investment income; social levies come on top.

12.8%

Reduced life insurance rate after 8 years

The income tax rate on withdrawals from a contract older than eight years.

7.5%

40% allowance on dividends

Available only when opting for the progressive scale; it does not apply under the flat tax.

40%

Retirement savings plan deduction cap

The share of professional income deductible as retirement savings, bounded by a floor and a cap in euros.

10%

PER — deduction floor and cap

The euro bounds of the annual retirement-savings deduction, depending on whether income is salaried or self-employed.

Livret A — exempt

Interest on the Livret A regulated savings account is free of income tax and social levies.

0%

LDDS — exempt

The sustainable development savings account follows the Livret A regime.

0%

Professional savings account — flat tax

Interest is subject to the flat tax: income tax plus social levies.

31.4%

Term deposit — flat tax

An ordinary savings product, taxed under the flat tax.

30%

Bank savings account — flat tax

Unlike regulated accounts, an ordinary bank savings account is taxable.

30%

CEL — interest taxation

Interest on the home savings account is taxed under the flat tax.

31.4%

PEL opened before 2018

The regime depends on when the home savings plan was opened.

12.8%

PEL opened from 2018

The regime depends on when the home savings plan was opened.

31.4%

PEA — withdrawal before 5 years

Seniority is decisive: after five years only social levies remain due.

31.4%

PEA — withdrawal after 5 years

Seniority is decisive: after five years only social levies remain due.

18.6%

Life insurance — holdings above €150,000

The rate depends on the age of the contract and on how much has been paid in.

31.4%

Life insurance — withdrawal before 8 years

The rate depends on the age of the contract and on how much has been paid in.

31.4%

Life insurance — contract older than 8 years

The rate depends on the age of the contract and on how much has been paid in.

26.1%

PER — taxation of lump-sum withdrawals

Gains on a lump-sum withdrawal fall under the flat tax; deducted contributions are taxed on the progressive scale.

31.4%

Securities account — capital gains tax

Gains and dividends fall under the flat tax, unless the progressive scale is elected.

31.4%

Crypto-assets — capital gains tax

Occasional disposals of crypto-assets fall under the flat tax.

31.4%

Surtax on real estate capital gains

Added to ordinary taxation above €50,000 of taxable gain, in brackets.

Social levies on real estate capital gains

Charged on the net gain, after the holding-period allowance specific to social levies.

18.6%

Holding-period allowance — income tax

The taxable gain shrinks with each year of ownership, reaching full exemption after 22 years.

Holding-period allowance — social levies

The pace differs from income tax: social exemption is only reached after 30 years.

Building depreciation period (furnished letting)

The period over which the building's value is written off against rent under the actual-expense furnished regime.

30 years

Rental loss offset cap

How much rental loss can be offset against total income each year; the rest is carried forward.

€10,700

Micro-foncier — unfurnished letting

The micro regime replaces actual expenses with a flat allowance, subject to a revenue cap.

30%

Micro-BNC — independent professions

The micro regime replaces actual expenses with a flat allowance, subject to a revenue cap.

34%

Micro-BIC — services

The micro regime replaces actual expenses with a flat allowance, subject to a revenue cap.

50%

Micro-BIC — resale of goods

The micro regime replaces actual expenses with a flat allowance, subject to a revenue cap.

71%

Micro-entrepreneur contributions

Social contributions charged on cash-in revenue, with no deduction of expenses.

24.6%

Real estate wealth tax scale

Due above €1.3M of net real estate wealth, but computed in brackets from €800,000.

Wealth tax — main residence allowance

The main home enters the tax base only for part of its value.

30%

Wealth tax — entry rebate

Softens the threshold effect for estates just above €1.3M.

1.25%

CEHR — single filer

Added to income tax above a reference income threshold.

CEHR — couple

Added to income tax above a reference income threshold.

CDHR — single filer

Guarantees a minimum effective tax rate on very high incomes, with smoothing at entry.

20%

CDHR — couple

Guarantees a minimum effective tax rate on very high incomes, with smoothing at entry.

20%