What are the 2024 French income tax brackets?

For a single person (1 part): 0% up to 11,294 EUR; 11% from 11,294 to 28,797; 30% from 28,797 to 82,341; 41% from 82,341 to 177,106; 45% above 177,106 EUR.

What is the quotient familial?

France divides household income by the number of family shares (parts) to determine the applicable bracket. A single person = 1 part; a couple = 2 parts; each child adds 0.5 parts. Tax is then multiplied back up.

How is the IR declared?

Annual declaration (declaration de revenus) typically filed online in May. Auto-populated with employer data. Household (foyer fiscal) files jointly. Pre-filled return available for most employees.

What social charges are separate from IR?

CSG/CRDS (social charges) are assessed separately: 9.2% CSG + 0.5% CRDS on most income = 9.7% on employment income (only 6.8% deductible for IR). These are in addition to income tax.

What is the plafonnement du quotient familial?

The tax reduction from family shares is capped. Each half-share can reduce tax by a maximum of 1,759 EUR (2024). High-income families reach this cap and see diminishing benefit from additional children.

France Income Tax (IR) Brackets and Marginal Rate Calculator 2024

Calculate French income tax (Impot sur le revenu). Brackets 2024: 0% to 11,294 EUR, 11% to 28,797 EUR, 30% to 82,341 EUR, 41% to 177,106 EUR, 45% above. Quotient familial reduces liability.

Principal ($)

Annual Rate (%)

Years

Compounding / Year

$ Finance Disclaimer: These calculators are for educational and illustrative purposes only. Results do not constitute financial advice. Consult a licensed financial advisor before making investment or borrowing decisions.

How to Use

Enter the values for the scenario you are assessing. Calculate French income tax (Impot sur le revenu). Brackets 2024: 0% to 11,294 EUR, 11% to 28,797 EUR, 30% to 82,341 EUR, 41% to 177,106 EUR, 45% above. Quotient familial reduces liability. Use the france ir tax calculator result to inform your calculation.

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Frequently Asked Questions

What are the 2024 French income tax brackets?

What is the quotient familial?

How is the IR declared?

What social charges are separate from IR?

What is the plafonnement du quotient familial?