France

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.

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.