How much will you pay in income tax in France in 2014?

Well, we would not be so presumptuous as to think we know the answer to that question, but, with the help from official figures supplied by the French tax authority, we can provide you with a pretty good idea.

The table below shows the amount of income tax (impôt sur le revenu) payable in France in 2014, based on your income for 2013, for those who are tax resident in France.

The table is for a married couple, or those in a civil partnership, without any children or other dependants living in the household. Single persons will pay more, and those with children or other dependants will pay less.

The income figure used is your net taxable income (or profit), but taking no account of any particular tax credits or reductions to which you may be entitled.

Neither do the figures reflect income that is wholly taxable outside of France, such as government service pensions and foreign rental income. Although a tax credit is granted against foreign taxation on such income 'equal to the amount of French tax attributable to such income' this tax credit method does sometimes mean that you will pay some French tax on such income, in part due to the impact of other income on the overall calculation.

Also omitted is the level of social charges (prélèvements sociaux) to which you will be liable. You can find more information about the main rules (rates, reductions and exemptions) that apply in an article we published in our last Newsletter.