What's the tax scale on income?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
The scale is used to calculate your tax.
It is progressive. It has several income brackets, each of which has a different tax rate, which varies by 0 to 45%.
To apply the tax scale to your taxable income, consider the family quotient, which depends on your situation and the number of people in your tax home.
Please note
The tax scale is set every year. For example, the 2023 scale (applicable to 2022 revenues) is fixed by the Finance Act for 2023.
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Income tax: tax brackets and rates in 2022

Revenue bands | Income Tax Rate |
---|---|
Up to €10,777 | 0 |
From €10,778 to €27,478 | 11% |
From €27,479 to €78,570 | 30% |
From €78,571 to €168,994 | 41% |
More than €168,994 | 45% |
Here are some examples of calculation:
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For a single
For single (single unit household) with taxable net income of €30,000, without any reduction or deduction.
Its family quotient is €30,000.
For the calculation of his tax:
- Up to €10,777 :: 0
- From €10,778 to €27,478 :(€27,478 - €10,777) 11% = €16,701 × 11% = €1,837.11
- From €27,479 to €30,000 :(€30,000 - €27,478) x 30% = €2,522 × 30% = €756.60
Its gross tax is: €0 + €1,837.11 + €756.60 = €2,593.71.
This taxpayer's marginal tax rate (MTR) is 30%, because its family quotient puts it in this bracket. But not all of its income is taxed on 30%.
For a married or married couple without a child
For married or married couple without children (2 unit household) with a taxable net income of €60,000.
Its family quotient is €60,000 :: 2 = €30,000.
For the calculation of his tax:
- Up to €10,777 :: 0
- From €10,778 to €27,478 :(€27,478 - €10,777) 11% = €16,701 × 11% = €1,837.11
- From €27,479 to €30,000 :(€30,000 - €27,478) x 30% = €2,522 × 30% = €756.60
The gross tax of each member of the couple is: €0 + €1,837.11 + €756.60 = €2,593.71.
This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2 since it is a married or married couple.
The couple will therefore have to pay a tax €2,593.71 × 2either €5,187.42.
The marginal tax rate (MTR) for this couple is 30%, because its family quotient puts it in this bracket. But not all of its income is taxed on 30%.
For a married or married couple with 2 children
For a married or married couple with 2 children (3 units, 1 share for each parent and 1 half share for each child) with a taxable net income of €60,000.
Its family quotient is €60,000 :: 3 = €20,000.
For the calculation of his tax:
- Up to €10,777 :: 0
- From €10,778 to €20,000 :(€20,000 - €10,777) x 11% = €9,223× 11% = €1,014.53
This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 3 since it is a married or married couple with 2 children.
The gross family tax is: €1,014.53 x 3either €3,043.59
The marginal tax rate (MTR) for this family is 11%, because its family quotient puts it in this bracket. But not all of its income is taxed on 11%.
For a single parent with 2 children
For one isolated parent with 2 children (2.5 units, 1 share for the parent, 1 half share for each child and 1 additional half share as a single parent) with a taxable net income of €30,000.
Its family quotient is €30,000 :: 2.5 = €12,000.
- Up to €10,777 :: 0
- From €10,778 to €12,000 :(€12,000 - €10,777) x 11% = €1,223 x 11% = €134.53
This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2.5 since it is an isolated parent with 2 children.
Note : the tax benefit is divided by two in the case of alternate residence.
The gross family tax is: €134.53 x 2.5either €336.32.
The marginal tax rate (MTR) for this family is 11%, because its family quotient puts it in this bracket. But not all of its income is taxed on 11%.
Warning
the scale is only one element of the calculation of income tax. You can estimate your tax payable using the Tax Services Simulator.
Calculation simulator for 2022: 2021 income tax
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- General Tax Code: Articles 193 to 199Calculation of income tax
- General Tax Code: Articles 1657 to 1659AAmount below which tax is not assessed (Article 1657)
- Bofip-Taxes n°BOI-IR-LIQ-20 relating to the calculation of income tax
- Income tax return (paper)
Form
- 2022 Online 2021 Income Statement
Online service
- Taxes: Accessing Your Personal Space
Online service
- Calculation simulator for 2022: 2021 income tax
Simulator
FAQ
- Income Tax - Tax CalculationService-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance