France Tax Calculator 2024
Calculate your French income tax (impôt sur le revenu) with quotient familial support. See CSG, CRDS deductions, marginal rate, effective rate, and net salary.
Salaire Net
€35,275
€2,940/mois
Impôt sur le Revenu
€5,436
Marginal Rate
30%
Effective Rate
21.6%
| Item | Annual | Monthly |
|---|---|---|
| Gross Salary | €45,000 | €3,750 |
| Income Tax (IR) | €5,436 | €453 |
| CSG (9.2%) | €4,068 | €339 |
| CRDS (0.5%) | €221 | €18 |
| Net Pay | €35,275 | €2,940 |
💡 With 1 part(s), your income is divided by 1 for bracket calculation, then multiplied back. This reduces tax for families.
Frequently Asked Questions
How does the French Quotient Familial work?
France divides taxable income by your number of "parts" (family quotient), applies tax brackets to that amount, then multiplies back. A single person = 1 part, married = 2 parts, each of the first two children adds 0.5 parts, and each subsequent child adds 1 part. This significantly reduces tax for families.
What are the 2024 French income tax brackets?
For 2024 (revenus 2023): 0% up to €11,294, 11% from €11,295 to €28,797, 30% from €28,798 to €82,341, 41% from €82,342 to €177,106, and 45% above €177,106. These apply per "part" of the quotient familial.
What are CSG and CRDS?
CSG (Contribution Sociale Généralisée) at 9.2% and CRDS (Contribution au Remboursement de la Dette Sociale) at 0.5% are social charges applied to 98.25% of your gross income. Unlike income tax, they are not progressive — applied as flat rates. Part of CSG (6.8%) is deductible from taxable income.
Is French income tax collected monthly?
Yes, since 2019 France uses "prélèvement à la source" (withholding at source). Your employer deducts estimated income tax monthly from your salary. You still file an annual declaration to adjust the final amount. The rate adjusts based on your last declaration.
Is this calculator accurate for my déclaration?
This provides estimates using 2024 barème and standard 10% professional deduction (abattement forfaitaire). It does not account for tax credits (crédit d'impôt), property income, décote for low incomes, or specific deductions. Use for planning and consult your centre des impôts for filing.