How French Income Tax Works (2024) — Impôt sur le Revenu
France uses a quotient familial system where household income is divided by the number of fiscal 'parts' before applying brackets — then multiplied back. This gives families a significant tax reduction. Single filers get 1 part; married couples 2; each child adds 0.5 parts.
| Bracket | Income per part | Rate |
|---|---|---|
| 0% | Up to €11,294 | 0% |
| 11% | €11,295–€28,797 | 11% |
| 30% | €28,798–€82,341 | 30% |
| 41% | €82,342–€177,106 | 41% |
| 45% | Over €177,106 | 45% |
- →Cotisations sociales: CSG 9.2% + CRDS 0.5% + contributions totalling ~22% for employees
- →Half-part ceiling: family quotient benefit is capped at €1,678 saving per additional half-part
- →Micro-entrepreneur: fixed-rate abatement (71% for commerce, 50% for services) before tax
- →Auto-entrepreneur social charges: 12.3% commerce, 21.2% services, 22.1% liberal professions
- →Declaration online opens April annually — pre-filled with employer data at impots.gouv.fr