France Income Tax Rates and Personal Allowances in 2019

[ No Votes ]

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.

Income Tax in France in 2019

France Personal Income Tax Rates and Allowances in 2019. This image shows the France flag and information relating to the income tax formula and payroll formulas used for calculating income Tax in France using the France personal income tax rates, thresholds and allowances in 2023

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.

France Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from € 0.000.00to € 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.

France Personal Income Tax (PIT) Surtax Rates and Surtax Thresholds (Annual)
Tax RateTaxable Income ThresholdApplies to:
3%€ 250,000.00 to € 500,000.00Single Tax Filers
4%€ 500,000.00 and aboveSingle Tax Filers
3%€ 500,000.00 to € 1,000,000.00Married (Joint) Tax Filers
4%€ 1,000,000.00 and aboveMarried (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%).

France Non-Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
30%Flat rate on all taxable income

Social Security in France in 2019

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:

France Employee Social Security Rates and Thresholds in 2019
RateThresholdTaxable Income Threshold
6.9%€ 40,524.00Old-age insurance
0.4%All IncomeOld-age insurance
9.2%All IncomeSocial security surcharge (Contribution sociale généralisée (CSG))
0.5%All IncomeSocial security debt reimbursement contribution (Contribution pour le remboursement de la dette sociale (CRDS))
3.15% € 1.00 to € 40,524.00Supplementary pensions (Agirc-Arrco scheme) Bracket 1
8.64%€ 40,524.00 to € 324,192.00Supplementary pensions (Agirc-Arrco scheme) Bracket 2
0.86% € 1.00 to € 40,524.00CEG (Overall balance contribution)
1.08%€ 40,524.00 to € 324,192.00CEG
France Employer Social Security Rates and Thresholds in 2019
7%All IncomeHealth, maternity, disability, death
0.3%All IncomeAutonomy solidarity contribution (Contribution solidarité autonomie)
8.55%€ 40,524.00Old-age insurance (with upper limit)
1.9%All IncomeOld-age insurance
3.45%All IncomeFamily benefits
4.05%€ 162,096.00Unemployment
0.15%€ 162,096.00AGS (Wage Guarantee Insurance Association)
4.72% € 1.00 to € 40,524.00Supplementary pensions (Agirc-Arrco scheme) Bracket 1
12.95%€ 40,524.00 to € 324,192.00Supplementary pensions (Agirc-Arrco scheme) Bracket 2
1.29% € 1.00 to € 40,524.00CEG (Overall balance contribution)
1.62%€ 40,524.00 to € 324,192.00CEG