How French income tax (impôt sur le revenu) is calculated
France uses a progressive barème. service-public.fr income tax barème is the official service-public.fr page that explains the brackets. You can also review personal tax pages on impots.gouv.fr, the DGFiP site.
Tax is assessed on a household basis using the quotient familial (family quotient). This calculator estimates tax per share of income. It does not split income across parts of a household, so a couple or a family with children will not match a full avis d'impôt.
What the brackets mean, and the limits of this tool
Each tranche of taxable income is taxed at its own rate. Your effective rate is total tax divided by taxable income. Your marginal rate is the rate on the next euro in the highest tranche you reach.
The tool does not apply décote, tax credits, or the full family quotient. Edit brackets if a later finance law changes the barème. Confirm every figure with an expert-comptable or the DGFiP before you file.
How to use this France income tax calculator
Enter income, add deductions if they apply, then read the tranche-by-tranche tax, effective rate, and net income. Export Excel if you want a record for a meeting with your accountant.
For the official explanation of how tranches work, use service-public.fr income tax barème. For filing and payment, use impots.gouv.fr.