Tax scale What is the income tax?
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
The scale is used to calculate your tax.
It's progressive. It has several income brackets, each corresponding to a different tax rate, which varies from 0% to 45%.
Tax scale To apply the previous tax to your taxable income, you must take into account the family quotient, that is, your number of shares, which depends on your situation and the number of people in your tax household.
Please note
Tax scale The target is set annually. For example, the 2023 scale (applicable to 2022 income) is set by the 2023 budget.
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Income tax: brackets and tax rates in 2023
Income brackets | Income tax bracket 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 the calculations:
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For a single man
For a unmarried (household of a single share) whose net taxable income is €30,000, without any reduction or deduction.
His 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.
The marginal tax rate (BIT) of this taxpayer is 30%, because its family quotient puts it in that range. But not all his income is taxed to 30%.
For a married couple or a past couple without children
For a married couple or former couple without children (household of 2 units) having received taxable net income of €60,000.
His 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 for 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 a former couple.
The couple will therefore have to pay a tax of €2,593.71 × 2, or €5,187.42.
The marginal tax rate (IMR.) for this couple is 30%, because its family quotient puts it in that range. But not all his income is taxed to 30%.
For a married or spent couple with 2 children
For a married or former couple with 2 children (household of 3 parts, 1 part for each parent and 1 half part for each child) having received a net taxable income of €60,000.
His 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 past couple with 2 children.
The gross tax of the family is: €1,014.53 x 3, or €3,043.59
The marginal tax rate (BIT) for this family is 11%, because its family quotient puts it in that range. But not all his income is taxed to 11%.
For a single parent with 2 children
For one single parent with 2 children (household of 2.5 shares, 1 share for the parent, 1 half share for each child and 1 additional half share as a single parent) having received a net taxable income of €30,000.
His 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 a lone parent with 2 children.
Please note : the tax benefit is divided by two in the case of alternate residence.
The gross tax of the family is: €134.53 x 2.5, or €336.32.
The marginal tax rate (BIT) for this family is 11%, because its family quotient puts it in that range. But not all his income is taxed to 11%.
Warning
the scale is only one element of the calculation of income tax. You can estimate your tax liability using the Tax Services Simulator.
2023 Simulator: 2022 Income Tax
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- General Tax Code: Articles 193 to 199Calculation of income tax
- General Tax Code: Articles 1657 to 1659 AAmount below which the 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
- 2023 Online Income Tax Return 2022
Online service
- Taxes: access your Special Space
Online service
- 2023 Simulator: 2022 Income Tax
Simulator
FAQ
- Income Tax - Tax CalculationService-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance