This article is talking about france income tax brackets. Tax residency is determined by domestic legislation or by bilateral tax treaties — it is not optional. For more details, see the guidance on determining your tax residency.

Individuals who are considered tax residents of France are taxed on all their income, whether earned in France or abroad.

The professional income of French tax residents is subject to withholding tax. For more information, consult the dedicated fact sheet on withholding tax.

Some French tax residents may qualify for the special expatriate tax regime.

Anyone considered a French tax resident for income tax purposes must submit an annual income tax return, either online or using a paper form. You may refer to the fact sheet “Tax residents, declare your income” for further guidance.

How Is Income Tax Calculated in France?

Income tax in France is calculated based on the total income of the household.

The income to be reported can come from several categories, including wages and salaries, allowances, pension income, rental income, and other taxable earnings.

The household’s total income is divided by the number of household units, determined as follows:

• One unit for each adult

• One half-unit for each of the first two dependent children

• One full unit for each additional child

This system determines the effective tax rate applied to the household’s total income, taking into account family size.

Further information is available on impots.gouv.fr.

Related Fact Sheets

• Taxation — Determination of tax residency

• Taxation — Useful contacts

• Taxation — Expatriate tax regime

Additional resources:

• French tax resident — Key points

• Non-tax resident

• Calculating income tax in overseas departments and regions

France Income Tax Brackets in Overseas Departments and Regions

Income tax in the overseas departments and regions (Guadeloupe, Martinique, French Guiana, Reunion Island, and Mayotte) is calculated using the same rules as in mainland France:

• The same progressive tax scale applies

• The family quotient system also applies

However, after calculating the tax due, residents of these territories benefit from a tax allowance:

• 30% reduction, capped at €2,450, in Guadeloupe, Martinique, and Reunion Island

• 40% reduction, capped at €4,050, in French Guiana and Mayotte

France Income Tax Brackets and Rates

The income of French tax residents in mainland France and overseas territories is taxed using a progressive scale, meaning that different portions of income are taxed at different rates.

2025 Income Tax Scale on 2024 Income

Source: impots.gouv

Withholding Tax in France

Since the introduction of withholding tax, married couples and civil partners may choose to apply individual tax rates based on each spouse’s income.

If no tax return has been submitted, a neutral rate applies.

This neutral rate is based on a scale that does not consider family circumstances, income level, or deductible expenses. It varies depending on the taxpayer’s place of residence.

You can consult the default rate scales applicable to residents:

• In mainland France

• In Guadeloupe, Martinique, and Reunion Island

• In French Guiana and Mayotte

This rate may be adjusted upward or downward.

If the applied rate is not appropriate, it can be modified, and the updated rate is transmitted to the employer, who must apply it within a maximum of two months.

To obtain a personalized rate and a tax identification number, a newcomer or their legal representative may file Form 2043 (paper format only) directly with the relevant Personal Income Tax Office.