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FR Tax 2019

France Tax Tables 2019 - Tax Rates and Thresholds in France

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This page contains the tax table information used for the calculation of income tax and payroll deductions in France in 2019. These tax tables are used for the France income tax calculator and associated tax and payroll calculators published on iCalculator™ FR

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.

France Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)

France Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from € 0.000.00to € 10,777.00
11%Income from € 10,777.01 to € 27,748.00
30%Income from € 27,748.01 to € 78,570.00
41%Income from € 78,570.01 to € 168,994.00
45%Income from € 168,994.01 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 is 49% (45% + 4%).

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

Employee Social Security in France

France Employee Social Security Rates and Thresholds in
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

Employer Social Security in France

France Employer Social Security Rates and Thresholds in
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

Historic Tax Tables supported for France

The following tax tables are supported by iCalculator™ FR as part of the suite of free tax tools we provide for France.