How much French income tax might you expect to pay this year on your 2020 income?

Below we set out an estimate of the level of income tax you might expect to pay in France for different levels of income for both single persons and for a married couple, or those in a civil partnership.

The tables show the amount of impôt sur le revenu payable in 2021 on your net taxable income for 2020, for those who are tax resident in France.

The determination of your taxable income is made by taking into account allowances and deductions to which you may be eligible, e.g., 10% personal allowance, tax credits for energy conservation, deductible rental losses.

These figures need to be interpreted with some care, as some foreign income is not taxable in France, notably foreign rental income and government service pensions. However, such income is taken into account to determine the rate that applies to your French taxable income.

Single Person

The table below shows that for a single person no income tax is payable if your net taxable income is below €14,961.

This threshold is increased if you have dependants in the household; a single person with one child would pay no income if their income was below €20,000, and for two children it would be €25,000.

The figures below are for a single person without dependants in the household.

Married Couple

The second table shows that for a married couple or those in a civil partnership with no dependants no income tax is payable with a net taxable income below €28,236.

The threshold is increased if there are dependant children in the household, to €33,000 for one child and to €38,000 for two children.

The figures below are for a couple without dependants.

Social Charges

The tables do not show the level of social charges (prélèvements sociaux) to which you will be liable.

You can find more information about the rules (rates, reductions and exemptions) that apply at French Social Charges 2021.

The social charges will appear on your income tax notice.