How French Income Tax Works in 2026 (Barème, Parts, Décote)
French income tax (impôt sur le revenu) is progressive: your income is split into bands, and each band is taxed at its own rate. For 2025 income, declared in 2026, there are five bands.
The 2026 barème (2025 income)
| Band (per part) | Rate |
|---|---|
| Up to 11,600 EUR | 0% |
| 11,601 to 29,579 EUR | 11% |
| 29,580 to 84,577 EUR | 30% |
| 84,578 to 181,917 EUR | 41% |
| Over 181,917 EUR | 45% |
Parts: the quotient familial
France taxes the household, not the individual. Your taxable income is divided by a number of parts (1 for a single person, 2 for a couple, plus half a part for each of the first two children and a full part from the third), the barème is applied, then the result is multiplied back. This lowers tax for larger households, but the advantage per extra half-part is capped (the plafonnement) at 1,801 EUR.
The décote for modest incomes
When the gross tax is low, a reduction called the décote lowers or cancels it entirely. It phases out as income rises, so it only affects modest incomes.
Estimate your French income taxEstimate French income tax on 2025 income using the official 2026 barème, with the quotient familial (parts), plafonnement and décote.Related articles
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