Income tax (rates / brackets)

France's income tax system applies progressive tax rates to resident individuals and certain non-residents on worldwide income. The 2024 tax year features five brackets: 0% up to €11,294; 11% from €11,295 to €41,191; 30% from €41,192 to €74,545; 41% from €74,546 to €157,860; and 45% above €157,860. These thresholds are indexed annually for inflation.

French income tax covers employment income, self-employment profits, investment returns, rental income, and other sources. The system operates on a household basis, with married couples and civil partners filing jointly and benefiting from quotient familial provisions that adjust brackets based on dependent children and other qualifying dependents. Employers withhold income tax at source based on employee declarations, though the final tax liability is determined during annual assessment.

The governing framework resides in the French Tax Code (Code Général des Impôts), administered by the Direction Générale des Finances Publiques (DGFP). The 2024 brackets represent the most recent statutory adjustment, effective January 1, 2024, reflecting inflation indexation applied annually.

Employers and payroll teams must maintain accurate records of employee tax declarations (déclaration d'impôts sur le revenu) and apply correct withholding rates to gross salary. Employees should verify their tax situation annually and update declarations if circumstances change, such as marital status or dependent status. Non-residents earning French-source income face different rules and may require separate assessment. Compliance requires understanding both standard rates and special regimes applicable to certain income categories.