France Salary Calculator

France's income tax is progressive across five bands, per part of quotient familial: 0% up to €11,600, 11% up to €29,579, 30% up to €84,577, 41% up to €181,917, and 45% above that (2026 barème, revenus 2025). This calculator models a single filer, one part, so the taxable income maps directly onto these bands. Before hitting the barème, your net imposable gets a 10% abattement forfaitaire for frais professionnels (floored at €509, capped at €14,555), which is why the effective bands you see applied are lower than your gross salary.

They're separate systems. CSG (contribution sociale généralisée) and CRDS (contribution au remboursement de la dette sociale) are payroll deductions withheld directly on every payslip at 9.70% combined (6.80% CSG déductible, 2.40% CSG non déductible, 0.50% CRDS), calculated on 98.25% of your gross salary. Income tax, by contrast, is calculated once a year on your net imposable via the barème progressif, then collected monthly through prélèvement à la source (PAS) at a rate the DGFiP calculates for you. CSG/CRDS fund social security and debt repayment; income tax funds general government spending.

The décote is a statutory smoothing mechanism (article 197-I-4 CGI) that reduces your barème-computed tax to zero gradually, rather than all at once, if your gross tax (impôt brut) is below €1,982 for a single filer. It's calculated as €897 minus 45.25% of your impôt brut. Above roughly €1,982 of impôt brut, which most salaried tech professionals clear well before their headline salary, the décote no longer applies.

No. This calculator models salarié income tax + CSG/CRDS only, the two systems explicitly in scope here. Real French payslips also deduct cotisations for assurance vieillesse (base retirement), retraite complémentaire (AGIRC-ARRCO), and often a mandatory mutuelle d'entreprise contribution, none of which are modeled here. Your actual net-to-bank figure will be somewhat lower than the net shown once those additional cotisations salariales are subtracted.

No, and mixing them up is a common source of confusion. Prélèvement à la source (PAS) is how your income tax liability gets collected: monthly, at a personalized rate the DGFiP calculates from your last tax return, deducted directly from your paycheck. CSG/CRDS are a completely separate set of payroll deductions, always withheld directly on gross pay every payslip, with no PAS-style rate adjustment involved.

Out of scope for this calculator. Auto-entrepreneur (and other indépendant statuses) uses a fundamentally different tax base, micro-BIC or micro-BNC turnover with a flat abattement rather than salaire net imposable, plus different social contribution rates (cotisations paid to URSSAF as a percentage of turnover, not CSG/CRDS on a payslip). See our dedicated auto-entrepreneur vs salarié comparison for that math.

It uses the barème progressif applicable for 2026 (revenus 2025, per the Loi de finances pour 2026, promulguée le 19 février 2026), the 10% abattement forfaitaire, the single-filer décote, and 2026 CSG/CRDS rates. It models a single filer with no dependents and no quotient conjugal, and excludes other cotisations salariales (retraite complémentaire, mutuelle). Always verify with the DGFiP or a tax professional for precise figures.