French income tax scale

  1. The Tax Bracket

For the taxation of income received during the previous calendar year, the finance law provides for a revaluation of the brackets of the income tax scale. The brackets limits take into account the increase in prices excluding tobacco.

Income received in 2020 Rate Income received in 2021 Rate
Up to €10,084 0% Up to €10,225 0%
From €10,085 to €25,710 14% From €10,226 to €26,070 11%
From €25,711 to €73,516 30% From €26,071 to €74,545 30%
From €73,517 to €158,122 41% From €74,546 to €160,336 41%
Above €158,122 45% Above 160 €336 45%

2. Limits and thresholds indexed to the income tax scale

  2021
thresholds Flat-rate deduction of 10%
  • Wages
– minimum €448
– ceiling €12,829
  • Pensions
– minimum €400
– ceiling €3,912
Family quotient
  • Maximum benefit per additional 1/2 share
 €1,592
  • Maximum benefit per additional 1/4 share
 €796
  • single parent
  
– Maximum benefit for the1st dependent child (principle) €3,756
– Alternate custody: maximum benefit provided by the 1/2 share granted for the first 2 dependent children €1,876 Single
  • people who have raised at least one child ( Maximum benefit for the 1/2 part)
 €951
– Disabled taxpayers or veterans: additional tax reduction granted for the additional 1/2 part capped at €1,592 in 2021 €1,587
– Widowed taxpayers with families: tax reduction supplementary tax granted for the additional portion they benefit from in this respect €1,772
Allowances, deductions and reductions
  • Allowance for the elderly:
– taxable income < €15,560 € 2,484
– taxable income between €15,560 and €25,040 € €1,242
  • Hospitality expenses for people aged over 75 (deduction limit for these expenses)
 €3,592
  • Agricultural deficits: amount of net income other than agricultural income beyond which agricultural deficits are not deductible the
 €
  • 113,544 Tax reduction for donation: ceiling for payment to an organization helping people in difficulty
 €1,000
Recovery of income tax (2020)

Threshold for recovery of contributions

Withholding at source – Zero rate: ceiling of RFR

  

€61 €

28,064
For more information

​Refer to Essentials Income tax