Your French income tax on the 2026 scale, bracket by bracket — shares, family quotient, low-income rebate, and above all the reductions and credits most calculators skip: donations, childcare, home help, maintenance paid, PER contributions.
66 % of the gift, capped at 20 % of taxable income
75 % on the first €1,000, then 66 %
Nursery, childminder, day care — net of any allowances
The €3,500 spending ceiling applies per child
Cleaning, gardening, tutoring, personal care — 50 % up to €12,000 of spending
Deducted from income. For an adult child, at most €6,794 per child
Deducted from income, up to 10 % of your professional income
Everything is computed in your browser. Your income is never sent, stored or shared.
Enter your net taxable income to see your tax.
Income tax
—per year
Your tax on this year's scale, once shares, the rebate and your credits are taken into account.
Marginal bracketThe rate that hits the last euro earned. It applies only to the slice of income above that bracket's threshold — never to the whole, despite what the name suggests.
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Average rate
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Tax shares
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2026 scale, capped quotient, rebate and the credits entered. Excludes the high-income surtax and other reductions.
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French income tax is not a rate applied to an income. It is built in four floors, and it is ignorance of the third and fourth that makes people overpay: the scale, the family quotient, the deductions, then the reductions and credits.
The first floor is the progressive scale. Your net taxable income is divided by your shares, the result crosses five brackets — 0, 11, 30, 41 then 45 % — and each bracket takes only what exceeds it. Which is why «being at 30 %» never means paying 30 %: the bracket table on this page shows it row by row.
The second floor is the family quotient. Dependent children add shares, so divide further, so lower the bracket. The advantage they bring is capped — €1,791 per half-share — and the taxation of wealth follows the same logic of ceilings. A single parent is the exception: their first child gives a full share, capped at €4,224, and that box remains the most forgotten on the return.
The third floor comes BEFORE the scale: deductions from total income. Maintenance you pay leaves it, and so does a payment into a retirement savings plan, up to 10 % of your professional income. Deducting €4,000 when you are in the 30 % bracket is €1,200 less tax — the PER has no other mechanism.
The fourth floor comes AFTER: reductions and credits. The distinction is not cosmetic. A reduction stops once tax reaches zero; a credit is refunded. A non-taxable household paying €2,000 of nursery fees receives €1,000 from the Treasury — and never claims it, for want of knowing.
Not your gross salary, not your take-home pay: the «revenu net imposable» line on your notice, salaries already reduced by 10 %. It is the only entry that truly matters.
Your situation and dependent children set them. If you live alone with them, tick box T: it is worth an extra half-share, and it is missed every year for want of ticking.
Donations, nursery fees, declared cleaning help, maintenance to an adult child, PER contributions. The receipts arrive early in the year — that is the moment to gather them.
Compare the tax obtained with your last notice. A sizeable gap points to a forgotten entry: most often a deduction, sometimes box T.
This calculator remains an estimate: it knows nothing of your high-income surtax, of income under a separate regime, or of reductions for rental investment or subscribing to an SME's capital. To place the tax within the whole, start by [calculating your net worth](netWorth): it decides what you will pay in the years that follow, and the [flat tax on investments](flatTax) adds to it without passing through the scale.
A rental starting, a PER being funded, a property sold: each one shifts your bracket. Patrice keeps the whole picture current, and derives your bracket from the scale instead of making you guess it.
Free, no credit card. Your data stays yours.
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