Income Tax - Tax Calculation
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
The gross tax is calculated on the basis of a progressive scale. The resulting amount is then adjusted (cap, discount) to determine the net tax payable. To calculate your income tax, you can use the online simulator. You can also calculate your tax amount yourself, in stages.
To calculate the amount of your tax, you can use the calculation simulator:
2023 Simulator: 2022 Income Tax
You can also consult the online tax return brochure and the tax return explanatory note. These documents contain a form for calculating the amount of tax.
Step-by-step approach
You need to list your income by category and add it up, including:
- Taxable Net Salary
- Pensions, pensions
- Benefits: industrial and commercial (BIC) non-commercial (BNC) or agricultural (BA)
- Land income
- Real estate gains
Warning
some have to be applied deductions on such income, in particular professional expenses.
Example :
A single person who has no income other than his salary and declares €30,000 of taxable net salary.
If he chooses the lump-sum deduction for professional expenses of 10%, its total gross income shall be:
€30,000 - (€30,000 x 10%) = €27,000.
Overall net income = total gross income - deductible expenses
Deductible expenses include:
Taxable net income = total net income - special allowances
These deductions special provisions apply in particular to the elderly or disabled.
You may also be affected if you attach your child to your tax home married or in charge of the family.
Répondez aux questions successives et les réponses s’afficheront automatiquement
You are 65 years of age or older
You must be 65 years of age or older on December 31, 2022:
- If your income is less than €16,410, you are entitled to a reduction of €2,620.
- If your income is between €16,410 and €26,400, you are entitled to a reduction of €1,310.
This allowance may be doubled if 2 members of the household meet the age requirement.
This allowance cannot be combined with the special allowance for the disabled.
You're disabled
- If your income is less than €16,410, you are entitled to a reduction of €2,620.
- If your income is between €16,410 and €26,400, you are entitled to a reduction of €1,310.
This allowance cannot be combined with the special allowance for the elderly.
You reunite your child who is married or has a family
You receive a rebate of €6,368 if you belong to your tax household:
- your child who is married or a partner of a Civil partnership, with or without children
- or your dependent child.
Your child must meet one of the following conditions:
- Under 21 years of age
- Be under 25 years of age if pursuing an education
- Perform national service regardless of age
The determination of the gross tax takes place in several successive stages.
Determine the number of tax shares
The number of shares to which you are entitled depends on your situation:
It also takes into account your dependants:
Calculate family quotient
Family Quotient = taxable net income / number of tax shares of the household
Example :
A couple is entitled to 2 shares. If his net taxable income is €30,000, its family quotient will be: €30,000 / 2 = €15,000.
Apply Schedule
The scale is applied to the family quotient obtained.
This scale comprises several tranches.
Warning
the benefit of certain situations is limited, including the one your children are entitled to. It's the family quotient cap.
In image
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:
Répondez aux questions successives et les réponses s’afficheront automatiquement
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%.
The gross tax can be adjusted in certain situations.
To calculate your net tax, devices are used depending on your situation:
- Capping the effects of the family quotient
- Discount (if your income is modest)
- Reductions and tax credits
- Contribution on high income
Capping the effects of the family quotient
The family quotient tax reduction is limited to €1,678 for each additional half-share (€839 for each additional quarter share).
In some specific situations, the tax reduction related to the family quotient is different, for example:
- €1,002 for the half-share granted, subject to conditions, if you raised a child alone for 5 years
- €3,351 for the half-share granted if you are disabled or a veteran
Beyond the limit that corresponds to your situation, your additional half-shares (or shares) are no longer taken into account to calculate your tax amount.
Discount
The discount allows you to reduce your tax if you are taxable but your income is modest.
Répondez aux questions successives et les réponses s’afficheront automatiquement
You're single
You receive a discount if your gross income tax does not exceed €1,841.
The haircut shall be equal to the difference between €833 and 45.25% the amount of your tax.
Example :
If your gross tax is €1,400 :
€1,400 x 45.25% = €633.50
The discount is €833 - €633.50 = €199.50.
It is deducted from your tax.
The amount of tax after discount is €1,400 - €199.50 = €1,200.50.
You are a couple subject to common taxation
You receive a discount if your gross income tax does not exceed €3,045.
The haircut shall be equal to the difference between €1,378 and 45.25% the amount of your tax.
Example :
If your gross tax is €1,400 :
€1,400 x 45.25% = €633.50
The discount is €1,378 - €633.50 = €744.50.
It is deducted from your tax.
The amount of tax after discount is €1,400 - €744.50 = €655.50.
Reductions and tax credits
The tax reductions and credits to which you are entitled must be deducted from the amount of your tax.
For example, the donation rebate bodies of general interest.
FYI
the tax is not payable when the amount of the tax is less than €61. This is the amount after tax cuts and discounts, but before any tax credits are applied.
Exceptional contribution on high incomes
In case of high income, the exceptional contribution may be added to income tax.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- 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
- Taxes: access your Special Space
Online service
- 2023 Simulator: 2022 Income Tax
Simulator
FAQ
- Income tax: return and reportable incomeService-Public.fr
- Income tax - Business expenses: flat rate or actual expenses (deduction)Service-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance