🇫🇷 France Statutory Tax Guide
France Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Direction Générale des Finances Publiques (DGFiP).
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📜 Statutory Authority & Legal Framework
In France, personal income taxation is administered by the Direction Générale des Finances Publiques (DGFiP) under the authority of Code Général des Impôts (CGI).
French progressive income tax (0% to 45%) with CSG/CRDS social security deductions (~22%).
📊 2026 Progressive Marginal Tax Brackets
ISO: EUR| Income Bracket (€) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Jusqu’à €11,294 (0%) | 0.0% | Tax-Free Allowance |
| €11,295 – €28,797 (11%) | 11.0% | Tier 2 |
| €28,798 – €82,341 (30%) | 30.0% | Tier 3 |
| €82,342 – €177,106 (41%) | 41.0% | Tier 4 |
| Plus de €177,106 (45%) | 45.0% | Tier 5 |
🛡️ Mandatory Social Security & Pension Contributions
Cotisations Sociales Salariales
Employee Share: 22.0%
Employer Share: 45.0%
Frequently Asked Questions: France Taxation
What are the income tax brackets in France? ↓
France operates a progressive tax system administered by Direction Générale des Finances Publiques (DGFiP) under Code Général des Impôts (CGI).
What social security or pension contributions apply in France? ↓
Mandatory contributions include: Cotisations Sociales Salariales (22.0%).