Income Tax - Tax Calculation
Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)
Gross tax is calculated using a progressive scale. The amount obtained is then corrected (cap, haircut) to determine the net tax payable. To calculate your income tax, you can use the online simulator. You can also do it yourself, by steps.
To calculate your tax amount, you can use the calculation simulator:
Calculator for 2022: 2021 income tax
You can also view online brochure on tax return and tax return explanatory note. These documents contain a record to calculate the amount of tax.
You must list your income by category and add it up, including:
- Taxable net salary
- Pensions pensions
- Profits: industrial and commercial (BIC) non-commercial (BNC) or agricultural (BA)
- Land income
- Capital gains
Warning
you have to apply some discounts on such income, in particular business.
Example :
A single person who has no income other than his salary and declares €30,000 of taxable net salary. If he chooses the standard deduction of professional expenses 10%, its overall gross income will be:
€30,000 -€30,000 x 10%) = €27,000.
Overall net income = total gross income - deductible expenses
The deductible expenses include:
Taxable net income = overall net income - special allowances
These discounts special care for the elderly and disabled.
You may also be concerned if you connect your child to your tax home married or family.
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You are 65 or older
You must be 65 or older by December 31, 2021:
- If your income is less than €15,560, you are entitled to a €2,484.
- If your income is between €15,560 and €25,040, you are entitled to a €1,242.
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 are invalid
- If your income is less than €15,560, you are entitled to a €2,484.
- If your income is between €15,560 and €25,040, you are entitled to a €1,242.
This allowance cannot be combined with the special allowance for the elderly.
You attach your child who is married or in charge
You receive a discount of €6,042 if you connect to your tax home:
- your child who is married or a partner of a Civil partnership, with or without children
- or your responsible child.
Your child must meet one of the following conditions:
- Under 21
- To be under 25 years of age if studying
- Perform national service regardless of age
The determination of gross tax is carried out in several successive stages.
Determine the number of tax shares
The number of shares you are entitled to depends on your situation:
It also takes into account your dependants:
Calculate Family Quotient
Family Quotation = taxable net income / number of tax shares in the household
Example :
A couple is entitled to 2 shares. If its taxable net 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 schedule consists of several tranches.
In image
Income tax: 2022 tax brackets and rates
Slices | Tax rate to be applied on the corresponding tranche (or marginal tax bracket) |
|---|---|
Up to €10,225 | 0 |
From €10,226 to €26,070 | 11% |
From €26,071 to €74,545 | 30% |
From €74,546 to €160,336 | 41% |
More than €160,336 | 45% |
Example :
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 €10,225 : 0
- From €10,226 to €26,070 : (€26,070 - €10,225) 11% = €15,845 × 11% = €1,742.95
- From €26,071 to €30,000 : (€30,000 - €26,070) x 30% = €3,930 × 30% = €1,179
The marginal tax rate (MTR) for this single person is 30%, because its family quotient puts it in this bracket. But not all income is taxed on 30%.
Its gross tax is: €0 + €1,742.95 + €1,179 = €2,921.95.
This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 1 since it is a single.
Its gross tax will therefore be €2,921.95.
This taxpayer's marginal tax rate (MTR) is 30%, because its family quotient puts it in this bracket. But not all income is taxed on 30%.
Example :
For married or married couple without children (2 unit household) with taxable net income of €60,000.
Its family quotient is €60,000 : 2 = €30,000.
For the calculation of his tax:
- Up to €10,225 : 0
- From €10,226 to €26,070 : (€26,070 - €10,225) 11% = €15,845 × 11% = €1,742.95
- From €26,071 to €30,000 : (€30,000 - €26,070) x 30% = €3,930 × 30% = €1,179
The gross tax of each member of the couple is: €0 + €1,742.95 + €1,179 = €2,921.95.
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 €2,921.95 × 2either €5,843.90.
The marginal tax rate (MTR) for this couple is 30%, because its family quotient puts it in this bracket. But not all income is taxed on 30%.
Example :
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 €10,225 : 0
- From €10,226 to €20,000 : (€20,000 - €10,225) x 11% = €9,775× 11% = €1,075.25
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: €1,075.25 x 3either €3,225.75
The marginal tax rate (MTR) for this family is 11%, because its family quotient puts it in this bracket. But not all income is taxed on 11%.
Example :
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 €10,225 : 0
- From €10,226 to €12 000 : (€12 000 - €10,225) x 11% = €1,775 x 11% = €195.25
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.
The gross family tax is: €195.25 x 2.5either €488.12.
The marginal tax rate (MTR) for this family is 11%, because its family quotient puts it in this bracket. But not all income is taxed on 11%.
Attention : the tax benefit is divided by two in the case of alternate residence.
Gross tax can be adjusted in certain situations.
To calculate your net tax, devices are used depending on your situation:
- Limit the effects of the family quotient
- Discount (if your income is low)
- Reductions and tax credits
- Contribution on high revenues
Limit the effects of the family quotient
The tax reduction related to the family quotient is limited to €1,592 for each additional half share (€796 for each additional quarter share).
In certain specific situations, the tax reduction linked to the family quotient is different, for example:
- €951 for the half share granted, subject to conditions, if you raised a child alone 5 years
- €3,179 for the half share granted if you are disabled or a veteran
Discount
The discount will reduce your tax if you are taxable but your income is modest.
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You're single
You receive a discount if the gross amount of your income tax does not exceed €1,746.
The haircut is equal to the difference between €790 and 45,25% the amount of your tax.
Example :
If your gross tax is €1,400 :
€1,400 x 45,25% = €633.50
The haircut is €790 - €633.50 = €156.50. It is deducted from your tax.
The amount of tax after the discount is €1,400 - €156.50 = €1,243.50.
You are a couple subject to common taxation
You receive a discount if the gross amount of your income tax does not exceed €2,888.
The haircut is equal to the difference between €1,307 and 45,25% the amount of your tax.
Example :
If your gross tax is €1,400 :
€1,400 x 45,25% = €633.50
The haircut is €1,307 - €633.50 = €673.50. It is deducted from your tax.
The amount of tax after the discount is €1,400 - €673.50 = €726.50.
Reductions and tax credits
The reductions and tax credits to which you are entitled must be deducted from your tax.
For example donation discount organisations of general interest.
FYI
tax is not payable when the amount is less than €61. This is the amount after the discount and tax reductions, but before any tax credits are applied.
Outstanding contribution on high incomes
In case of high income, exceptional contribution can be added to income tax.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
You are an individual
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
You are a professional
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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Service in charge of taxes (treasury, tax department...)
- 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
- Taxes: access your Home
Online service
- Calculator for 2022: 2021 income tax
Simulator
FAQ
- Income tax: return and incomeService-Public.fr
- Income tax - Business expenses: lump sum or actual expenses (deduction)Service-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance