FR · Europe · EUR
France
Tax rates
Income Tax
55.4%
Top rate, progressive scale
Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01Corporate Tax
36.1%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
20%
Standard rate
Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24Capital Gains Tax
31.4%
Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01Crypto Tax
30%
Wealth Tax
0%
Not levied
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for France using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| EUR 0 | 0% |
| EUR 11,600 | 11% |
| EUR 29,579 | 30% |
| EUR 84,577 | 41% |
| EUR 181,917 | 45% |
Barème progressif 2026, applicable aux revenus 2025 (most recent complete income year, fixé par la loi de finances pour 2026), one part of quotient familial (single filer, no dependents) — thresholds scale with household composition for other filers. Excludes CSG/CRDS social contributions and the CEHR (contribution exceptionnelle sur les hauts revenus, an additional 3–4% surtax on the highest incomes). Top bracket (45%) is well below the stored headline rate (55.368%); OECD's combined top-rate methodology folds in the CEHR and a portion of CSG/CRDS alongside the 45% marginal barème rate.
VAT
In practice
- Filing
France's franchise en base de TVA exempts a business from charging or declaring VAT below a turnover threshold that varies by activity: EUR 85,000 for sales of goods and accommodation, or EUR 37,500 for services and most liberal professions, each with a higher in-year tolerance ceiling (EUR 93,500 and EUR 41,250) before the exemption ends immediately. A 2025 proposal to replace these with a single EUR 25,000 threshold was abandoned, so the figures are unchanged for 2026; businesses above them file VAT monthly or quarterly.
Source: Service-Public.fr (Entreprendre) — Franchise en base de TVA · as of 2026-01-01- Exemptions
Exports and certain services invoiced to foreign clients are, in principle, exempt from French VAT.
Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24
Capital Gains Tax
Gains from selling listed securities held by individuals are taxed under France's flat-rate regime (Prélèvement Forfaitaire Unique), at a combined 31.4% covering income tax and social levies, since 2025. Taxpayers may elect taxation at progressive income tax rates instead if more favorable. High earners may also owe an additional exceptional contribution on high income of up to 4%, on top of the 31.4% rate.
In practice
- Exemptions
A capital gain derived from the sale of an individual's principal residence is tax-free.
Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2026-04-24
Crypto Tax
France taxes an individual's occasional gains from disposing of digital assets, including cryptocurrency, under a dedicated flat-tax regime created by Article 150 VH bis of the General Tax Code: a single rate of 30%, made up of 12.8% income tax and 17.2% social contributions. Disposals in a year are exempt if the sum of all sale prices does not exceed €305. Since 1 January 2023, taxpayers may instead elect to have these gains taxed at the ordinary progressive income tax scale.
In practice
- Exemptions
An individual's occasional digital-asset disposals in a year are exempt from this tax if the sum of the disposals' sale prices does not exceed EUR 305.
Source: BOFiP-Impôts — RPPM, Cession d'actifs numériques à titre occasionnel, Modalités d'imposition (BOI-RPPM-PVBMC-30-30) · as of 2024-04-23
Wealth Tax
Not modeled as a net wealth tax: France's Impôt sur la Fortune Immobilière (IFI), which replaced the general Impôt de Solidarité sur la Fortune (ISF) in 2018, taxes only net REAL ESTATE wealth above €1.3M (progressive to a top rate around 1.5%) — financial assets, business assets and most other property are entirely outside its base. Per this dataset's modeling rule that property-based taxes are not net wealth taxes, a real-estate-only levy is treated the same way; France currently has no general tax on total individual net wealth.