Personal income tax
The progressive calculation uses the household’s taxable income and quotient familial, followed by applicable caps, discounts and credits. The 2026 assessment schedule has rates from 0% to 45%. A flat tax on gross salary would miss household shares and deductions.
Filing & deadlines
Choose the simplified or complete DGFiP simulator according to your income types. It is intended for French residents. Non-resident and cross-border cases need the international-tax guidance rather than treating the simulator as universally applicable.
Business and scope
The ordinary corporation-tax rate is 25%. Eligible small companies may use 15% on the first €42,500 of profit, subject to turnover, paid-up capital and ownership conditions.
Salary and take-home pay calculator
2026 metropolitan France payslip estimate: resident private-sector employee aged 18–64, full-time with one employer for all 12 months. Standard statutory contribution rates, regular salary of at least €2,000 per month and an optional cash bonus.
Annual estimate · 2026
- Annual gross earnings
- €36,000.00
- Employee contributions, CSG/CRDS and health premium
- €7,765.77
- Annual PAS withholding (not final income tax)
- €1,563.84
- Cash pay after contributions and PAS
- €26,670.39
- Average per calendar month (annual net ÷ 12)
- €2,222.53
Calculation details
- Employee mutuelle (included in contributions)
- €240.00
- Annual net taxable pay for PAS
- €29,506.92
| Month | Annual gross earnings | Employee contributions, CSG/CRDS and health premium | Annual PAS withholding (not final income tax) | Employee mutuelle (included in contributions) |
|---|---|---|---|---|
| 2026-01 | €3,000.00 | €647.15 | €130.32 | €20.00 |
| 2026-02 | €3,000.00 | €647.15 | €130.32 | €20.00 |
| 2026-03 | €3,000.00 | €647.14 | €130.32 | €20.00 |
| 2026-04 | €3,000.00 | €647.15 | €130.32 | €20.00 |
| 2026-05 | €3,000.00 | €647.15 | €130.32 | €20.00 |
| 2026-06 | €3,000.00 | €647.15 | €130.32 | €20.00 |
| 2026-07 | €3,000.00 | €647.14 | €130.32 | €20.00 |
| 2026-08 | €3,000.00 | €647.15 | €130.32 | €20.00 |
| 2026-09 | €3,000.00 | €647.15 | €130.32 | €20.00 |
| 2026-10 | €3,000.00 | €647.15 | €130.32 | €20.00 |
| 2026-11 | €3,000.00 | €647.14 | €130.32 | €20.00 |
| 2026-12 | €3,000.00 | €647.15 | €130.32 | €20.00 |
Automatically includes basic and supplementary pension, CEG/CET, CSG/CRDS, APEC and minimum employer death cover for cadres, and optional Alsace-Moselle cover. Mutuelle is the actual contracted premium; enter zero only if exempt. Neutral PAS brackets change on 1 May, not 1 January. PAS is withholding: family circumstances and annual tax credits are settled separately, and the 2027 assessment of 2026 income is not predicted. An individual rate supplied by DGFiP can replace the neutral rate. No overtime exemptions, benefits in kind, special collective-agreement rates, part-year work or other income. Progressive ceiling regularisation is used; payslip line rounding may differ by cents.
Official basis and tool instructions
DGFiP 2026 income-tax simulators
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Direction générale des Finances publiques (DGFiP) — Reference 1https://www.impots.gouv.fr/simulateurs
- Direction générale des Finances publiques (DGFiP) — Reference 2https://www.service-public.gouv.fr/particuliers/vosdroits/F34328
- Direction générale des Finances publiques (DGFiP) — Reference 3https://www.impots.gouv.fr/international-professionnel/impot-sur-les-societes
Official sources
Sources checked 28 Oct 2026 · 2026 assessment / 2025 income
- Direction générale des Finances publiques (DGFiP) — Reference 1https://www.impots.gouv.fr/simulateurs
- Direction générale des Finances publiques (DGFiP) — Reference 2https://www.service-public.gouv.fr/particuliers/vosdroits/F34328
- Direction générale des Finances publiques (DGFiP) — Reference 3https://www.impots.gouv.fr/international-professionnel/impot-sur-les-societes