The Income tax rates and personal allowances in France are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the France Tax Calculator 2019.
Taxes, including personal income tax, expenses and limitations are reviewed by the Government in France periodically and typically updated each year. Not that not all tax rates and thresholds in France change annually, alterations to tax policy to support strategic economic growth in France mean that the certain areas may be focused on to provide specific tax relief in France or support growth in certain areas (overseas invstment in France for example may mean reduced non-resident income tax rates in France for a period).
When tax policy in France changes, the resultant tax tables also change. Tax tables in France are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in France, the France tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in France for example).
France Tax Tables may also be referred to as France Tax Slabs, France personal allowances and tax thresholds or France business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2019 tax rates and thresholds used within the 2019 France Salary Calculator. This means that if you are aware of a 2019 tax exemption or 2019 tax allowance in France that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the France Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the France Salary Calculator to suit our users needs. Our aim is to keep tax calculations in France simple, we achieve this my making the France tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2019 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2019 tax calculations, simply contact us and we will adjust the tool.
Choose a specific income tax year to see the France income tax rates and personal allowances used in the associated income tax calculator for the same tax year.
|Tax Rate||Taxable Income Threshold|
|0%||Income from € 0.000.00||to||€ 9,964.00|
|14%||Income from € 9,964.01||to||€ 27,519.00|
|30%||Income from € 27,519.01||to||€ 73,779.00|
|41%||Income from € 73,779.01||to||€ 156,224.00|
|45%||Income from € 156,224.01||and above|
It is worth noting that 45% is not the highest personal income tax rate you will pay in France despite it being the highest published by the French Tax office. Why? In additiona to the standard tax tables, France also applies a surtax on personal income when it passes a certain threshold. The PIT (Personal Income Tax) Surtax rates and thresholds are shown below.
|Tax Rate||Taxable Income Threshold||Applies to:|
|3%||€ 250,000.00 to € 500,000.00||Single Tax Filers|
|4%||€ 500,000.00 and above||Single Tax Filers|
|3%||€ 500,000.00 to € 1,000,000.00||Married (Joint) Tax Filers|
|4%||€ 1,000,000.00 and above||Married (Joint) Tax Filers|
As the table above illustrates, this means, in simple terms, that the maximum personal income tax rate in France in 2019 is 49% (45% + 4%).
|Tax Rate||Taxable Income Threshold|
|30%||Flat rate on all taxable income|
France has some of the highest social security rates and contributions in Europe for both employees and employers, the 2019 rates and thresholds are defined below:
|Rate||Threshold||Taxable Income Threshold|
|6.9%||€ 40,524.00||Old-age insurance|
|0.4%||All Income||Old-age insurance|
|9.2%||All Income||Social security surcharge (Contribution sociale généralisée (CSG))|
|0.5%||All Income||Social security debt reimbursement contribution (Contribution pour le remboursement de la dette sociale (CRDS))|
|3.15%||€ 1.00 to € 40,524.00||Supplementary pensions (Agirc-Arrco scheme) Bracket 1|
|8.64%||€ 40,524.00 to € 324,192.00||Supplementary pensions (Agirc-Arrco scheme) Bracket 2|
|0.86%||€ 1.00 to € 40,524.00||CEG (Overall balance contribution)|
|1.08%||€ 40,524.00 to € 324,192.00||CEG|
|7%||All Income||Health, maternity, disability, death|
|0.3%||All Income||Autonomy solidarity contribution (Contribution solidarité autonomie)|
|8.55%||€ 40,524.00||Old-age insurance (with upper limit)|
|1.9%||All Income||Old-age insurance|
|3.45%||All Income||Family benefits|
|0.15%||€ 162,096.00||AGS (Wage Guarantee Insurance Association)|
|4.72%||€ 1.00 to € 40,524.00||Supplementary pensions (Agirc-Arrco scheme) Bracket 1|
|12.95%||€ 40,524.00 to € 324,192.00||Supplementary pensions (Agirc-Arrco scheme) Bracket 2|
|1.29%||€ 1.00 to € 40,524.00||CEG (Overall balance contribution)|
|1.62%||€ 40,524.00 to € 324,192.00||CEG|