What are the French income tax brackets and rates for 2024?

France uses a progressive income tax system called the barème progressif. For 2024, income is divided into five bands. The first €11,294 is tax-free. Income between €11,294 and €28,797 is taxed at 11%, between €28,797 and €82,341 at 30%, between €82,341 and €177,106 at 41%, and income above €177,106 at 45%.

These bands apply to one part (part) of your household income. The number of parts depends on your family situation under the quotient familial system. A single person has one part; a couple has two; each child adds half a part. This means households with dependants benefit from lower effective rates.

The tax is calculated on your net taxable income (revenu net imposable), which is your gross income minus a standard 10% deduction for professional expenses (capped at €14,171 for 2024), or actual documented expenses if higher.

France also levies social charges (CSG and CRDS) separately on top of income tax. These are not included in the bands above.