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 2020.

Income Tax in France in 2020

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 2020 tax rates and thresholds used within the 2020 France Salary Calculator. This means that if you are aware of a 2020 tax exemption or 2020 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 2020 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2020 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 2023 Income Tax Calculator
• France 2022 Income Tax Calculator
• France 2021 Income Tax Calculator
• France 2020 Income Tax Calculator
• France 2019 Income Tax Calculator
• 2023 Income Tax Rates and Thresholds
• 2022 Income Tax Rates and Thresholds
• 2021 Income Tax Rates and Thresholds
• 2020 Income Tax Rates and Thresholds
• 2019 Income Tax Rates and Thresholds

France Residents Income Tax Tables in 2020: Income Tax Rates and Thresholds (Annual)

Tax Rate	Taxable Income Threshold
0%	Income from € 0.000.00	to	€ 9,964.00
11%	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 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 2020 is 49% (45% + 4%).

France Non-Residents Income Tax Tables in 2020: Income Tax Rates and Thresholds (Annual)

Tax Rate	Taxable Income Threshold
30%	Flat rate on all taxable income

Social Security in France in 2020

France has some of the highest social security rates and contributions in Europe for both employees and employers, the 2020 rates and thresholds are defined below:

France Employee Social Security Rates and Thresholds in 2020

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

France Employer Social Security Rates and Thresholds in 2020

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
4.05%	€ 162,096.00	Unemployment
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